20190430Earnings Report.pdf

Y ROCKY MOUNTAIN
BP,YY,EN*,
1407 West North Temple, Suite 330
Salt Lake City, Utah 84116
April30,20l9
VIA OVERNIGHT DELIVERY
Idaho Public Utilities Commission
472West Washington
Boise, ID 83702-5983
Attention: Diane Hanian
Commission Secretary
RE: PAC-E-02-03
Rocky Mountain Power Annual Earnings Report
Pursuant to the Stipulation between the parties approved by Commission order in Case No. PAC-
E-02-03, Rocky Mountain Power agreed to file an annual earnings report with the Commission.
Transmitted herewith, please ftnd2 copies of Rocky Mountain Power's results of operations for
the Idaho jurisdiction for the twelve months ended December 31, 2018. 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
[phone].
Vice President, Regulation
Rocky Mountain Power
Enclosure

Idaho Jurisdiction
RESULTS OF OPERATIONS

For Period Ended
December 31, 2018

1. SUMMARY

Pa e 1.0ROCKY MOUNTAIN POWER
State of Idaho
Unadusted, Adusted & Normalized Results of O erations - 2017 Protocol
Results of O erations December 2018
1 2 3 4 5 6 7Unadusted T e 1 Total Ad usted T e 2 Total Annualized T e 3 Total Normalized
Results Ad ustments Actual Results Adustments Actual Results Adustments Results
1 O eratin Revenues:2 General Business Revenues 286,227,855 7,249,148 278,978,707 2,550,029 276,428,678 - 276,428,678
3 Interde artmental - - - - - - -
4 S ecial Sales 14,860,573 - 14,860,573 - 14,860,573 14,100,039 28,960,612 5 Other O eratin Revenues 10,127,152 810,998 9,316,155 12,385 9,303,769 403,410 9,707,179
6 Total O eratin Revenues 311,215,580 8,060,146 303,155,434 2,562,414 300,593,020 14,503,449 315,096,469
78 O eratin Ex enses:
9 Steam Production 70,986,291 705,396 70,280,895 17,811 70,298,707 67,134 70,365,841 10 Nuclear Production - - - - - - -
11 H dro Production 2,513,245 - 2,513,245 3,017 2,516,261 48,645 2,564,907
12 Other Power Su l 69,843,436 6,234,108 63,609,328 6,826 63,616,154 12,151,756 75,767,910 13 Transmission 12,801,139 - 12,801,139 5,193 12,806,331 5,902 12,812,233
14 Distribution 9,790,314 - 9,790,314 17,947 9,808,261 289,411 10,097,672
15 Customer Accountin 4,764,087 143 4,763,945 7,670 4,771,615 115,334 4,656,281 16 Customer Service 346,232 6,052 352,283 278 352,561 4,476 357,036
17 Sales - - - - - - -
18 Administrative & General 7,415,637 129,525 7,286,112 8,106 7,294,218 109,299 7,403,517 xx
19 Total O&M Ex enses 178,460,381 7,063,120 171,397,261 66,848 171,464,109 12,561,289 184,025,398
xx20 De reciation 41,826,626 547,063 41,279,564 100,273 41,379,837 486,734 41,866,571
21 Amortization 2,952,957 1,273,798 4,226,755 18,496 4,245,251 339,308 3,905,943 22 Taxes Other Than Income 9,849,439 - 9,849,439 - 9,849,439 69,021 9,780,418
23 Income Taxes - Federal 13,328,069 2,255,767 11,072,302 527,220 10,545,082 2,020,231 8,524,851
24 Income Taxes - State 3,704,835 510,869 3,193,966 119,401 3,074,565 605,825 2,468,740 25 Income Taxes - Def Net 5,509,795 2,493,414 3,016,381 29,201 3,045,582 3,335,677 290,095
26 Investment Tax Credit Ad.372,891 - 372,891 - 372,891 - 372,891
27 Misc Revenue & Ex ense 59,239 35,380 23,858 - 23,858 - 23,858 xx
28 Total O eratin Ex enses: 244,180,383 6,574,226 237,606,157 490,204 237,115,953 13,349,314 250,465,267
2930 pera ng ev or e urn:,, ,, ,, ,, ,, ,, ,,
3132 Rate Base:
33 Electric Plant In Service 1,660,256,013 7,696,526 1,667,952,539 - 1,667,952,539 69,380,201 1,737,332,740
34 Plant Held for Future Use 780,006 780,006 - - - - - 35 Misc Deferred Debits 43,838,107 26,090,251 17,747,856 - 17,747,856 337,194 17,410,663
36 Elec Plant Ac Ad 1,158,035 - 1,158,035 - 1,158,035 296,455 861,581
37 Pensions - - - - - - - 38 Pre a ments 2,354,985 - 2,354,985 - 2,354,985 - 2,354,985
39 Fuel Stock 11,372,179 - 11,372,179 - 11,372,179 1,531,562 9,840,617
40 Material & Su lies 13,495,323 - 13,495,323 - 13,495,323 - 13,495,323 41 Workin Ca ital 1,622,051 18,420 1,603,631 1,086 1,602,545 2,618 1,605,163
42 Weatherization Loans 1,687,024 - 1,687,024 - 1,687,024 - 1,687,024
43 Misc Rate Base - - - - - - - xx
44 Total Electric Plant: 1,736,563,724 19,192,151 1,717,371,573 1,086 1,717,370,487 67,217,609 1,784,588,096 45
46 Rate Base Deductions:
47 Accum Prov For De rec 582,574,935 - 582,574,935 - 582,574,935 216,348 582,791,282 48 Accum Prov For Amort 35,945,599 - 35,945,599 - 35,945,599 149,574 36,095,172
49 Accum Def Income Tax 247,693,493 1,756,172 249,449,664 29,201 249,420,463 2,884,388 252,304,851
50 Unamortized ITC 62,857 - 62,857 - 62,857 - 62,857 51 Customer Adv For Const 4,508,336 270,437 4,237,899 - 4,237,899 - 4,237,899
52 Customer Service De osits - - - - - - -
53 Misc Rate Base Deductions 25,195,693 6,630,527 18,565,166 - 18,565,166 - 18,565,166 54
55 Total Rate Base Deductions 895,980,913 5,144,792 890,836,120 29,201 890,806,919 3,250,309 894,057,228 56
57 Total Rate Base: 840,582,811 14,047,359 826,535,453 28,115 826,563,567 63,967,300 890,530,867
5859 Return on Rate Base 7.975% 7.931% 7.680% 7.258%
xx60 Return on E uit 10.460% -0.085% 10.375% -0.482% 9.894% -0.810% 9.083%
61
62 TAX CALCULATION:
63 O eratin Revenue 78,185,415 (1,759,141) 76,426,274 (2,748,032) 73,678,242 1,863,755 75,541,997
64 Other Deductions
65 Interest AFUDC 2,065,673 (4,002) 2,069,675 - 2,069,675 - 2,069,675
66 Interest 21,511,410 (643,876) 20,867,534 710 20,868,244 1,614,982 22,483,226
67 Schedule "M" Additions 68,820,531 10,141,352 58,679,179 118,769 58,797,948 1,299,193 57,498,755
68 Schedule "M" Deductions 45,955,914 - 45,955,914 - 45,955,914 12,293,753 58,249,667
69 Income Before Tax 81,604,295 11,252,616 70,351,679 2,629,972 67,721,706 13,344,173 54,377,533
7071 State Income Taxes 3,704,835 (510,869) 3,193,966 (119,401) 3,074,565 (605,825) 2,468,740
72 Taxable Income 77,899,460 10,741,747 67,157,713 2,510,572 64,647,141 12,738,348 51,908,793
73
74 Federal Income Taxes + Other 13,328,069 (2,255,767) 11,072,302 (527,220) 10,545,082 (2,020,231) 8,524,851
(1) Type 1 adjustments involve normalization for out of period historical and unusual items that occur during the test period.
(2) Type 2 adjustments annualize changes that occurred during the test period.
(3) Type 3 adjustments are known and measurable items that will occur in a future period.
IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.1
Total Adjustments
Revenue Adjustments
(Tab 3)
O&M Adjustments
(Tab 4)
Net Power Cost
Adjustments
(Tab 5)
Depreciation &
Amortization (Tab 6)
Tax Adjustments
(Tab 7)
Misc Rate Base
Adjustments (Tab 8)
1 Operating Revenues:
2 General Business Revenues (9,799,177) (9,125,077) - - - - (674,100)
3 Interdepartmental - - - - - - -
4 Special Sales 14,100,039 - - 14,100,039 - - -
5 Other Operating Revenues (419,973) (419,973) - - - - -
6 Total Operating Revenues 3,880,889 (9,545,050) - 14,100,039 - - (674,100)
7
8 Operating Expenses:
9 Steam Production (620,450) - (199,884) (220,089) - - (200,477)
10 Nuclear Production - - - - - - -
11 Hydro Production 51,662 - 51,662 - - - -
12 Other Power Supply 5,924,474 - (2,910,636) 8,835,110 - - -
13 Transmission 11,094 - 88,929 (77,834) - - -
14 Distribution 307,358 - 307,358 - - - -
15 Customer Accounting (107,806) - (107,806) - - - -
16 Customer Service & Info 10,805 - 10,805 - - - -
17 Sales - - - - - - -
18 Administrative & General (12,120) - (12,120) - - - -
19 Total O&M Expenses 5,565,017 - (2,771,692) 8,537,186 - - (200,477)
20 Depreciation 39,945 - - - 603,515 - (563,570)
21 Amortization 952,986 - - - 840,343 - 112,643
22 Taxes Other Than Income (69,021) - - - - (69,021) -
23 Income Taxes: Federal (4,803,218) (1,913,458) 548,538 1,115,163 (284,978) (1,553,143) (2,715,339)
24 State (1,236,095) (433,345) 124,229 252,554 (64,540) (500,043) (614,949)
25 Deferred Income Taxes 5,799,890 - - - (11,842) 2,487,025 3,324,707
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense 35,380 - 35,380 - - - -
28 Total Operating Expenses: 6,284,884 (2,346,803) (2,063,546) 9,904,903 1,082,497 364,818 (656,985)
29
30 Operating Rev For Return: (2,403,995) (7,198,247) 2,063,546 4,195,137 (1,082,497) (364,818) (17,115)
31
32 Rate Base:
33 Electric Plant In Service 77,076,727 - - - - - 77,076,727
34 Plant Held for Future Use (780,006) - - - - - (780,006)
35 Misc Deferred Debits (26,427,445) - - - - - (26,427,445)
36 Elec Plant Acq Adj (296,455) - - - - - (296,455)
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock (1,531,562) - - - - - (1,531,562)
40 Material & Supplies - - - - - - -
41 Working Capital (16,888) - - - - - (16,888)
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant: 48,024,371 - - - - - 48,024,371
45
46 Deductions:
47 Accum Prov For Deprec (216,348) - - - (724,349) - 508,001
48 Accum Prov For Amort (149,574) - - - (26,687) - (122,886)
49 Accum Def Income Tax (4,611,358) - - - 109,589 (6,508,388) 1,787,440
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const 270,437 - - - - - 270,437
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 6,630,527 - - - - - 6,630,527
54
55 Total Deductions: 1,923,684 - - - (641,447) (6,508,388) 9,073,519
56
57 Total Rate Base: 49,948,056 - - - (641,447) (6,508,388) 57,097,890
58
59
60 Estimated ROE impact -1.377% -1.644% 0.471% 0.958% -0.236% 0.035% -0.977%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (2,643,418) (9,545,050) 2,736,312 5,562,853 (1,443,857) 69,021 (22,696)
67 Other Deductions
68 Interest (AFUDC) (4,002) - - - - (4,002) -
69 Interest 971,816 - - - - 971,816 -
70 Schedule "M" Additions (11,321,776) - - - 22,278 (10,115,367) (1,228,687)
72 Schedule "M" Deductions 12,293,753 - - - - - 12,293,753
73 Income Before Tax (27,226,762) (9,545,050) 2,736,312 5,562,853 (1,421,579) (11,014,160) (13,545,137)
74
76 State Income Taxes (1,236,095) (433,345) 124,229 252,554 (64,540) (500,043) (614,949)
77 Taxable Income (25,990,667) (9,111,705) 2,612,083 5,310,299 (1,357,040) (10,514,118) (12,930,187)
78
79 Federal Income Taxes (4,803,218) (1,913,458) 548,538 1,115,163 (284,978) (1,553,143) (2,715,339)
2. RESULTS OF
OPERATIONS

Page 2.1Rocky Mountain Power
RESULTS OF OPERATIONS

USER SPECIFIC INFORMATION
STATE: IDAHO
PERIOD: DECEMBER 2018
FILE: JAM Dec 2018 Results ID
PREPARED BY: Revenue Requirement Department
DATE: 4/25/2019
TIME: 8:52:03 AM
TYPE OF RATE BASE: Year-End
ALLOCATION METHOD: 2017 PROTOCOL

FERC JURISDICTION: Separate Jurisdiction
8 OR 12 CP: 12 Coincident Peaks
DEMAND % 75% Demand
ENERGY % 25% Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:TAX RATE
FEDERAL RATE 21.00%
STATE EFFECTIVE RATE 4.54%
TAX GROSS UP FACTOR 1.330
FEDERAL/STATE COMBINED RATE 24.587%
CAPITAL STRUCTURE INFORMATION
CAPITAL EMBEDDED WEIGHTED
STRUCTURE COST COST
DEBT 47.89% 5.27% 2.525%
PREFERRED 0.02% 6.75% 0.001%
COMMON 52.09% 9.90% 5.157%
100.00% 7.683%
OTHER INFORMATION

The capital structure is calculated using the five quarter average from 12/31/2017 to 12/31/2018.
Page 2.22017 PROTOCOL
Year-End
UNADJUSTED RESULTS IDAHODescription of Account Summary: Re TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL
1 Operating Revenues
2 General Business Revenues 2.3 4,656,340,714 4,370,112,859 286,227,855 (9,799,177) 276,428,678
3 Interdepartmental 2.3 0 0 0 0 0
4 Special Sales 2.3 254,214,730 239,354,157 14,860,573 14,100,039 28,960,612
5 Other Operating Revenues 2.4 179,803,512 169,676,359 10,127,152 (419,973) 9,707,179
6 Total Operating Revenues 2.4 5,090,358,956 4,779,143,376 311,215,580 3,880,889 315,096,469
7
8 Operating Expenses:
9 Steam Production 2.5 1,102,354,377 1,031,368,086 70,986,291 (620,450) 70,365,841
10 Nuclear Production 2.6 0 0 0 0 0
11 Hydro Production 2.7 40,536,499 38,023,254 2,513,245 51,662 2,564,907
12 Other Power Suppl 2.8-2.999,344,657 929,501,221 69,843,436 5,924,474 75,767,910
13 Transmission 2.10 206,505,944 193,704,805 12,801,139 11,094 12,812,233
14 Distribution 2.12 197,248,242 187,457,928 9,790,314 307,358 10,097,672
15 Customer Accounting 2.12 83,661,636 78,897,549 4,764,087 (107,806)4,656,281
16 Customer Service & Infor 2.13 96,100,250 95,754,018 346,232 10,805 357,036
17 Sales 2.13 0 0 0 0 0
18 dministrative & General 2.14 135,362,970 127,947,332 7,415,637 (12,120) 7,403,517
19
20 Total O & M Expenses 2.14 2,861,114,573 2,682,654,193 178,460,381 5,565,017 184,025,398
21
22 Depreciation 2.16 718,176,767 676,350,141 41,826,626 39,945 41,866,571
23 mortization 2.17 52,549,602 49,596,645 2,952,957 952,986 3,905,943
24 Taxes Other Than Income 2.17 201,255,354 191,405,914 9,849,439 (69,021) 9,780,418
25 Income Taxes - Federal 2.20 216,848,829 203,520,760 13,328,069 (4,803,218) 8,524,851
26 Income Taxes - State 2.20 60,181,127 56,476,292 3,704,835 (1,236,095) 2,468,740
27 Income Taxes - Def Net 2.19 (223,146,424) (217,636,629) (5,509,795) 5,799,890 290,095
28 Investment Tax Credit Adj. 2.17 (3,152,015) (2,779,124) (372,891)0 (372,891)
29 Misc Revenue & Expense 2.4 (852,053) (792,814) (59,239) 35,380 (23,858)
30
31 Total Operating Expenses 2.20 3,882,975,760 3,638,795,376 244,180,383 6,284,884 250,465,267
32
33 Operating Revenue for Return 1,207,383,197 1,140,348,000 67,035,197 (2,403,995) 64,631,202
34
35 Rate Base:
36 Electric Plant in Service 2.30 28,027,022,933 26,366,766,920 1,660,256,013 77,076,727 1,737,332,740
37 Plant Held for Future Use 2.31 26,415,220 25,635,214 780,006 (780,006) (0)
38 Misc Deferred Debits 2.33 837,293,372 793,455,265 43,838,107 (26,427,445) 17,410,663
39 Elec Plant Acq Adj 2.31 29,298,451 28,140,416 1,158,035 (296,455) 861,581
40 Pensions 2.31 0 0 0 0 0
41 Prepayments 2.32 45,418,004 43,063,018 2,354,985 0 2,354,985
42 Fuel Stock 2.32 174,287,343 162,915,164 11,372,179 (1,531,562) 9,840,617
43 Material & Supplies 2.32 237,421,431 223,926,108 13,495,323 0 13,495,323
44 Working Capital 2.33 41,192,634 39,570,583 1,622,051 (16,888) 1,605,163
45 Weatherization Loans 2.31 (11,358,421) (13,045,445) 1,687,024 0 1,687,024
46 Miscellaneous Rate Base 2.34 0 0 0 0 0
47
48 Total Electric Plant 29,406,990,968 27,670,427,244 1,736,563,724 48,024,371 1,784,588,096
49
50 Rate Base Deductions:
51 ccum Prov For Depr 2.38 (9,860,360,812) (9,277,785,877) (582,574,935) (216,348) (582,791,282)
52 ccum Prov For Amort 2.39 (598,639,812) (562,694,213) (35,945,599) (149,574) (36,095,172)
53 ccum Def Income Taxes 2.35 (4,333,849,435) (4,086,155,942) (247,693,493) (4,611,358) (252,304,851)
54 Unamortized ITC 2.35 (320,409) (257,552) (62,857) 0 (62,857)
55 Customer Adv for Const 2.34 (76,399,342) (71,891,005) (4,508,336)270,437 (4,237,899)
56 Customer Service Deposits 2.34 0 0 0 0 0
57 Misc. Rate Base Deductions 2.34 (635,107,021) (609,911,328) (25,195,693) 6,630,527 (18,565,166)
58
59 Total Rate Base Deductions (15,504,676,830) (14,608,695,918) (895,980,913) 1,923,684 (894,057,228)
6061 Total Rate Base 13,902,314,138 13,061,731,326 840,582,811 49,948,056 890,530,867
62
63 Return on Rate Base 8.685%7.975% 7.258%
64
65 Return on Equit 11.823%10.460% 9.083%
66 Net Power Costs 1,600,107,485 102,205,218 96,642,365
67 100 Basis Points in Equity: 72,417,154.34 4,378,595.86 4,638,775.29
68 Revenue Requirement Impact 96,026,905 5,806,124 6,151,129
69 Rate Base Decrease (786,658,660)(51,538,677) (59,635,830)
Page 2.32017 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
70 Sales to Ultimate Customers
71 440 Residential Sales
72 0 S 1,774,237,100 1,698,627,528 75,609,572 (1,343,549) 74,266,023
73
74 B1 1,774,237,100 1,698,627,528 75,609,572 (1,343,549) 74,266,023
75
76 442 Commercial & Industrial Sales
77 0 S 2,863,948,162 2,653,832,849 210,115,314 (8,448,384) 201,666,930
78 P SE - - - - -
79 PT SG - - - - -
80
81
82 B1 2,863,948,162 2,653,832,849 210,115,314 (8,448,384) 201,666,930
83
84 444 Public Street & Highway Lighting
85 0 S 18,155,451 17,652,483 502,968 (7,243) 495,725
86 0 SO - - - - -
87 B1 18,155,451 17,652,483 502,968 (7,243) 495,725
88
89 445 Other Sales to Public Authorit
90 0 S - - - - -
91
92 B1 - - - - -
93
94 448 Interdepartmental
95 DPW S - - - - -
96 GP SO - - - - -
97 B1 - - - - -
98
99 Total Sales to Ultimate Customers B1 4,656,340,714 4,370,112,859 286,227,855 (9,799,177) 276,428,678
100
101
102
103 447 Sales for Resale-Non NPC
104 P S 14,526,329 14,526,329 - - -
105 14,526,329 14,526,329 - - -
106
107 447NPC Sales for Resale-NPC
108 P SG 239,688,401 224,827,828 14,860,573 14,100,039 28,960,612
109 P SE - - - - -
110 P SG - - - - -
111 239,688,401 224,827,828 14,860,573 14,100,039 28,960,612
112
113 Total Sales for Resale B1 254,214,730 239,354,157 14,860,573 14,100,039 28,960,612
114
115 449 Provision for Rate Refund
116 P S - - - - -
117 P SG - - - - -
118
119
120 B1 - - - - -
121122 Total Sales from Electricit B1 4,910,555,444 4,609,467,017 301,088,428 4,300,862 305,389,290
123 450 Forfeited Discounts & Interest
124 CUST S 9,811,198 9,418,831 392,368 - 392,368
125 CUST SO - - - - -
126 B1 9,811,198 9,418,831 392,368 - 392,368
127
128 451 Misc Electric Revenue
129 CUST S 6,159,504 6,075,219 84,285 - 84,285
130 GP SG - - - - -
131 GP SO 13,483 12,685 799 - 799
132 B1 6,172,987 6,087,903 85,084 - 85,084
133
134 453 Water Sales
135 P SG 54,615 51,229 3,386 - 3,386
136 B1 54,615 51,229 3,386 - 3,386
137
138 454 Rent of Electric Propert
139 DPW S 9,776,534 9,607,984 168,550 - 168,550
140 T SG 5,891,754 5,526,468 365,286 - 365,286
141 T SG - - - - -
142 GP SO 1,578,667 1,485,150 93,517 - 93,517
143 B1 17,246,955 16,619,602 627,352 - 627,352
144
145
Page 2.42017 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
146
147 456 Other Electric Revenue
148 DMSC S 1,700,151 1,700,151 - - -
149 CUST CN - - - - -
150 OTHSE SE 15,736,144 14,709,367 1,026,777 - 1,026,777
151 OTHSO SO 3,913,050 3,681,250 231,800 - 231,800
152 OTHSGR SG 125,168,412 117,408,026 7,760,385 (419,973) 7,340,412
153
154
155 B1 146,517,756 137,498,794 9,018,962 (419,973) 8,598,989
156
157 Total Other Electric Revenues B1 179,803,512 169,676,359 10,127,152 (419,973) 9,707,179
158
159 Total Electric Operating Revenues B1 5,090,358,956 4,779,143,376 311,215,580 3,880,889 315,096,469
160
161 Summary of Revenues by Factor
162 S 4,698,314,430 4,411,441,373 286,873,057 (9,799,177) 277,073,881
163 CN - - - - -
164 SE 15,736,144 14,709,367 1,026,777 - 1,026,777
165 SO 5,505,200 5,179,085 326,115 - 326,115
166 SG 370,803,182 347,813,552 22,989,631 13,680,066 36,669,696
167 DGP - - - - -
168
169 Total Electric Operating Revenues 5,090,358,956 4,779,143,376 311,215,580 3,880,889 315,096,469
170 Miscellaneous Revenues
171 41160 Gain on Sale of Utility Plant - CR
172 DPW S - - - - -
173 T SG - - - - -
174 G SO - - - - -
175 T SG - - - - -
176 P SG - - - - -
177 B1 - - - - -
178
179 41170 Loss on Sale of Utility Plant
180 DPW S - - - - -
181 T SG - - - - -
182 B1 - - - - -
183
184 4118 Gain from Emission Allowances
185 P S - - - - -
186 P SE (182) (170) (12) - (12)
187 B1 (182) (170) (12) - (12)
188
189 41181 Gain from Disposition of NOX Credits
190 P SE - - - - -
191 B1 - - - - -
192
193 4194 Impact Housing Interest Income
194 P SG - - - - -
195 B1 - - - - -
196
197 421 (Gain) / Loss on Sale of Utility Plant
198 DPW S 142,793 142,793 - - -
199 T SG 26,718 25,062 1,657 - 1,657
200 P SG (137,165) (128,661) (8,504) - (8,504)
201 PTD SG-P - - - - -
202 PTD SO (884,217) (831,838) (52,379) 52,731 352
203 P SG - - - (17,351) (17,351)
204 B1 (851,871) (792,644) (59,227) 35,380 (23,847)
205
206 Total Miscellaneous Revenues (852,053) (792,814) (59,239) 35,380 (23,858)
207 Miscellaneous Expenses
208 4311 Interest on Customer Deposits
209 CUST S - - - - -
210 B1 - - - - -
211 Total Miscellaneous Expenses - - - - -
212
213 Net Misc Revenue and Expense B1 (852,053) (792,814) (59,239) 35,380 (23,858)
214
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
215 500 Operation Supervision & Engineering
216 P SG 15,519,118 14,556,939 962,178 168,235 1,130,413
217 P SG 2,327,801 2,183,478 144,323 - 144,323
218 B2 17,846,918 16,740,417 1,106,501 168,235 1,274,736
219
220 501 Fuel Related-Non NPC
221 P S (2,324,180) (2,324,180) - - -
222 P SE 42,258,779 39,501,411 2,757,368 369 2,757,738
223 P SE - - - - -
224 P SE - - - - -
225 P SE - - - - -
226 P SE 2,987,901 2,792,942 194,959 - 194,959
227 B2 42,922,501 39,970,173 2,952,328 369 2,952,697
228
229 501NPC Fuel Related-NPC
230 P S (531,151) (391,880) (139,271) 139,271 -
231 P SE 702,816,722 656,958,213 45,858,509 (355,039) 45,503,470
232 P SE - - - - -
233 P SE - - - - -
234 P SE 48,151,061 45,009,224 3,141,837 - 3,141,837
235 B2 750,436,633 701,575,558 48,861,075 (215,768) 48,645,308
236
237 Total Fuel Related 793,359,134 741,545,730 51,813,403 (215,398) 51,598,005
238
239 502 Steam Expenses
240 P SG 72,510,324 68,014,717 4,495,607 - 4,495,607
241 P SG 8,142,986 7,638,125 504,861 - 504,861
242 B2 80,653,310 75,652,841 5,000,469 - 5,000,469
243
244 503 Steam From Other Sources-Non-NPC
245 P SE - - - - -
246 B2 - - - - -
247
248 503NPC Steam From Other Sources-NPC
249 P SE 4,714,446 4,406,830 307,616 (4,322) 303,294
250 B2 4,714,446 4,406,830 307,616 (4,322) 303,294
251
252 505 Electric Expenses
253 P SG 1,257,314 1,179,361 77,953 - 77,953
254 P SG 281,070 263,644 17,426 - 17,426
255 B2 1,538,384 1,443,005 95,379 - 95,379
256
257 506 Misc. Steam Expense
258 P SG 21,999,284 20,635,339 1,363,946 (378,942) 985,004
259 P SE - - - - -
260 P SG 2,374,542 2,227,322 147,221 - 147,221
261 B2 24,373,827 22,862,661 1,511,166 (378,942) 1,132,224
262
263 507 Rents
264 P SG 488,625 458,330 30,295 - 30,295
265 P SG - - - - -
266 B2 488,625 458,330 30,295 - 30,295
267
268 510 Maint Supervision & Engineering
269 P SG 5,167,256 4,846,888 320,368 (326,454) (6,087)
270 P SG 2,820,176 2,645,326 174,850 - 174,850
271 B2 7,987,432 7,492,215 495,217 (326,454) 168,763
272
273
274
275 511 Maintenance of Structures
276 P SG 23,088,039 21,656,591 1,431,448 - 1,431,448
277 P SG 3,861,343 3,621,941 239,402 - 239,402
278 B2 26,949,381 25,278,532 1,670,850 - 1,670,850
279
280 512 Maintenance of Boiler Plant
281 P SG 86,144,929 80,803,982 5,340,947 136,431 5,477,378
282 P SG 8,099,267 7,597,116 502,151 - 502,151
283 B2 94,244,196 88,401,099 5,843,098 136,431 5,979,529
284
285 513 Maintenance of Electric Plant
286 P SG 38,518,825 36,130,675 2,388,150 - 2,388,150
287 P SG 1,958,604 1,837,171 121,433 - 121,433
288 B2 40,477,428 37,967,846 2,509,582 - 2,509,582
289
290 514 Maintenance of Misc. Steam Plant
291 P SG 8,177,281 7,670,293 506,988 - 506,988
292 P SG 1,544,015 1,448,287 95,728 - 95,728
293 B2 9,721,296 9,118,580 602,716 - 602,716
294295 Total Steam Power Generation B2 1,102,354,377 1,031,368,086 70,986,291 (620,450) 70,365,841
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
296 517 Operation Super & Engineering
297 P SG - - - - -
298 B2 - - - - -
299
300 518 Nuclear Fuel Expense
301 P SE - - - - -
302
303 B2 - - - - -
304
305 519 Coolants and Water
306 P SG - - - - -
307 B2 - - - - -
308
309 520 Steam Expenses
310 P SG - - - - -
311 B2 - - - - -
312
313
314
315 523 Electric Expenses
316 P SG - - - - -
317 B2 - - - - -
318
319 524 Misc. Nuclear Expenses
320 P SG - - - - -
321 B2 - - - - -
322
323 528 Maintenance Super & Engineering
324 P SG - - - - -
325 B2 - - - - -
326
327 529 Maintenance of Structures
328 P SG - - - - -
329 B2 - - - - -
330
331 530 Maintenance of Reactor Plant
332 P SG - - - - -
333 B2 - - - - -
334
335 531 Maintenance of Electric Plant
336 P SG - - - - -
337 B2 - - - - -
338
339 532 Maintenance of Misc Nuclear
340 P SG - - - - -
341 B2 - - - - -
342343 Total Nuclear Power Generation B2 - - - - -
344
345 535 Operation Super & Engineering
346 P DGP - - - - -
347 P SG 7,470,349 7,007,191 463,158 27,975 491,134
348 P SG 1,008,519 945,992 62,528 12,511 75,039
349
350 B2 8,478,869 7,953,183 525,686 40,487 566,173
351
352 536 Water For Power
353 P DGP - - - - -
354 P SG 38,379 35,999 2,379 - 2,379
355 P SG - - - - -
356
357 B2 38,379 35,999 2,379 - 2,379
358
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
359 537 Hydraulic Expenses
360 P DGP - - - - -
361 P SG 4,183,413 3,924,043 259,370 - 259,370
362 P SG 355,229 333,205 22,024 - 22,024
363
364 B2 4,538,642 4,257,248 281,394 - 281,394
365
366 538 Electric Expenses
367 P DGP - - - - -
368 P SG - - - - -
369 P SG - - - - -
370
371 B2 - - - - -
372
373 539 Misc. Hydro Expenses
374 P DGP - - - - -
375 P SG 11,688,597 10,963,909 724,688 - 724,688
376 P SG 6,862,090 6,436,643 425,446 - 425,446
377
378
379 B2 18,550,687 17,400,553 1,150,134 - 1,150,134
380
381 540 Rents (Hydro Generation)
382 P DGP - - - - -
383 P SG 1,246,911 1,169,603 77,308 - 77,308
384 P SG (24,643) (23,115) (1,528) - (1,528)
385
386 B2 1,222,268 1,146,488 75,780 - 75,780
387
388 541 Maint Supervision & Engineering
389 P DGP - - - - -
390 P SG 470 441 29 - 29
391 P SG - - - - -
392
393 B2 470 441 29 - 29
394
395 542 Maintenance of Structures
396 P DGP - - - - -
397 P SG 690,964 648,125 42,839 - 42,839
398 P SG 26,099 24,481 1,618 - 1,618
399
400 B2 717,063 672,605 44,458 - 44,458
401
402
403
404
405 543 Maintenance of Dams & Waterways
406 P DGP - - - - -
407 P SG 947,170 888,446 58,724 - 58,724
408 P SG 479,198 449,488 29,710 - 29,710
409
410 B2 1,426,368 1,337,934 88,434 - 88,434
411
412 544 Maintenance of Electric Plant
413 P DGP - - - - -
414 P SG 1,490,421 1,398,015 92,405 - 92,405
415 P SG 192,707 180,760 11,948 - 11,948
416
417 B2 1,683,128 1,578,775 104,353 - 104,353
418
419 545 Maintenance of Misc. Hydro Plant
420 P DGP - - - - -
421 P SG 3,129,993 2,935,935 194,058 9,355 203,413
422 P SG 750,632 704,094 46,539 1,820 48,359
423
424 B2 3,880,625 3,640,028 240,597 11,175 251,772
425426 Total Hydraulic Power Generation B2 40,536,499 38,023,254 2,513,245 51,662 2,564,907
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
427
428 546 Operation Super & Engineering
429 P SG 285,602 267,894 17,707 - 17,707
430 P SG - - - - -
431 B2 285,602 267,894 17,707 - 17,707
432
433 547 Fuel-Non-NPC
434 P SE - - - - -
435 P SE - - - - -
436 B2 - - - - -
437
438 547NPC Fuel-NPC
439 P SE 237,695,848 222,186,289 15,509,559 1,595,935 17,105,493
440 P SE 1,435,967 1,342,270 93,696 - 93,696
441 B2 239,131,815 223,528,560 15,603,255 1,595,935 17,199,189
442
443 548 Generation Expense
444 P SG 16,848,402 15,803,809 1,044,593 26,072 1,070,666
445 P SG 768,281 720,648 47,633 - 47,633
446 B2 17,616,683 16,524,457 1,092,226 26,072 1,118,299
447
448 549 Miscellaneous Other
449 P S 87,015 87,015 - - -
450 P SG 3,571,428 3,350,001 221,427 - 221,427
451 P SG 1,449,462 1,359,596 89,866 - 89,866
452 B2 5,107,905 4,796,612 311,293 - 311,293
453
454
455
456
457 550 Rents
458 P S 329,655 329,655 - - -
459 P SG 38,916 36,503 2,413 - 2,413
460 P SG 3,992,184 3,744,671 247,514 - 247,514
461 B2 4,360,755 4,110,829 249,926 - 249,926
462
463 551 Maint Supervision & Engineering
464 P SG - - - - -
465 B2 - - - - -
466
467 552 Maintenance of Structures
468 P SG 4,301,735 4,035,030 266,706 - 266,706
469 P SG 95,220 89,317 5,904 - 5,904
470 B2 4,396,955 4,124,346 272,609 - 272,609
471
472 553 Maint of Generation & Electric Plant
473 P SG 6,802,309 6,380,569 421,740 (51,462) 370,278
474 P SG 10,581,461 9,925,415 656,046 - 656,046
475 P SG 375,490 352,209 23,280 - 23,280
476 B2 17,759,259 16,658,193 1,101,066 (51,462) 1,049,604
477
478 554 Maintenance of Misc. Other
479 P SG 1,861,512 1,746,099 115,413 - 115,413
480 P SG 1,110,290 1,041,453 68,838 - 68,838
481 P SG 142,655 133,811 8,845 - 8,845
482 B2 3,114,457 2,921,362 193,095 - 193,095
483484 Total Other Power Generation B2 291,773,432 272,932,254 18,841,178 1,570,545 20,411,723
485
486
487 555 Purchased Power-Non NPC
488 DMSC S (43,057,292) (43,057,292) - - -
489 (43,057,292) (43,057,292) - - -
490
491 555NPC Purchased Power-NPC
492 P S 3,142,306 3,142,306 - - -
493 P SG 686,002,216 643,470,387 42,531,829 7,495,271 50,027,100
494 P SE 21,346,874 19,953,999 1,392,875 (256,096) 1,136,779
495 Seasonal Con P SG - - - - -
496 DGP - - - - -
497 710,491,396 666,566,692 43,924,704 7,239,175 51,163,879
498
499 Total Purchased Power B2 667,434,104 623,509,400 43,924,704 7,239,175 51,163,879
500
501 556 System Control & Load Dispatch
502 P SG 1,211,514 1,136,400 75,113 - 75,113
503
504 B2 1,211,514 1,136,400 75,113 - 75,113
505
506
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
507
508 557 Other Expenses
509 P S 5,056,017 1,310,509 3,745,507 (3,744,080) 1,427
510 P SG 36,626,486 34,355,661 2,270,826 858,834 3,129,660
511 P SGCT - - - - -
512 P SE 8,659 8,094 565 - 565
513 P SG - - - - -
514 P TROJP - - - - -
515
516 B2 41,691,162 35,674,264 6,016,898 (2,885,246) 3,131,652
517
518 Embedded Cost Differentials
519 Company Owned Hydro P DGP - - - - -
520 Company Owned Hydro P SG - - - - -
521 Mid-C Contract P MC - - - - -
522 Mid-C Contract P SG - - - - -
523 Existing QF Contracts P S - - - - -
524 Existing QF Contracts P SG - - - - -
525
526 - - - - -
527
528 2017 Protocol Adjustment
529 Baseline ECD P S (11,840,038) (12,675,580) 835,542 - 835,542
530 Equalization Adjustment P S 9,074,482 8,924,482 150,000 - 150,000
531 2017 Protocol Adjustment (2,765,555) (3,751,098) 985,542 - 985,542
532
533 Total Other Power Suppl B2 707,571,224 656,568,967 51,002,258 4,353,929 55,356,187
534
535 Total Production Expense B2 2,142,235,533 1,998,892,561 143,342,972 5,355,686 148,698,658
536
537
538 Summary of Production Expense by Factor
539 S (40,063,185) (44,654,964) 4,591,779 (3,604,809) 986,969
540 SG 1,120,882,461 1,051,388,252 69,494,209 7,979,647 77,473,856
541 SE 1,061,416,257 992,159,273 69,256,985 980,848 70,237,832
542 SNPPH - - - - -
543 TROJP - - - - -
544 SGCT - - - - -
545 DGP - - - - -
546 DEU - - - - -
547 DEP - - - - -
548 SNPPS - - - - -
549 SNPPO - - - - -
550 DGU - - - - -
551 MC - - - - -
552 SSGCT - - - - -
553 SSECT - - - - -
554 SSGC - - - - -
555 SSGCH - - - - -
556 SSECH - - - - -
557 Total Production Expense by Factor B2 2,142,235,533 1,998,892,561 143,342,972 5,355,686 148,698,658
558 560 Operation Supervision & Engineering
559 T SG 6,772,651 6,352,750 419,901 49,256 469,158
560
561 B2 6,772,651 6,352,750 419,901 49,256 469,158
562
563 561 Load Dispatching
564 T SG 19,893,410 18,660,027 1,233,382 - 1,233,382
565
566 B2 19,893,410 18,660,027 1,233,382 - 1,233,382
567 562 Station Expense
568 T SG 2,901,944 2,722,024 179,919 - 179,919
569
570 B2 2,901,944 2,722,024 179,919 - 179,919
571
572 563 Overhead Line Expense
573 T SG 864,556 810,954 53,602 - 53,602
574
575 B2 864,556 810,954 53,602 - 53,602
576
577 564 Underground Line Expense
578 T SG - - - - -
579
580 B2 - - - - -
581
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
582 565 Transmission of Electricity by Others
583 T SG - - - - -
584 T SE - - - - -
585 - - - - -
586
587 565NPC Transmission of Electricity by Others-NPC
588 T SG 135,679,117 127,267,073 8,412,044 (259,515) 8,152,529
589 T SE (657,520) (614,617) (42,903) 181,681 138,778
590 135,021,597 126,652,456 8,369,141 (77,834) 8,291,307
591
592 Total Transmission of Electricity by Othe B2 135,021,597 126,652,456 8,369,141 (77,834) 8,291,307
593
594 566 Misc. Transmission Expense
595 T SG 2,859,169 2,681,902 177,267 - 177,267
596
597 B2 2,859,169 2,681,902 177,267 - 177,267
598
599 567 Rents - Transmission
600 T SG 2,138,345 2,005,769 132,576 - 132,576
601
602 B2 2,138,345 2,005,769 132,576 - 132,576
603
604 568 Maint Supervision & Engineering
605 T SG 1,444,581 1,355,017 89,563 - 89,563
606
607 B2 1,444,581 1,355,017 89,563 - 89,563
608
609 569 Maintenance of Structures
610 T SG 6,173,110 5,790,380 382,730 - 382,730
611
612 B2 6,173,110 5,790,380 382,730 - 382,730
613
614 570 Maintenance of Station Equipment
615 T SG 11,984,857 11,241,801 743,056 - 743,056
616
617 B2 11,984,857 11,241,801 743,056 - 743,056
618
619 571 Maintenance of Overhead Lines
620 T SG 16,147,738 15,146,586 1,001,153 39,672 1,040,825
621
622 B2 16,147,738 15,146,586 1,001,153 39,672 1,040,825
623
624 572 Maintenance of Underground Lines
625 T SG 81,815 76,743 5,072 - 5,072
626
627 B2 81,815 76,743 5,072 - 5,072
628
629 573 Maint of Misc. Transmission Plant
630 T SG 222,170 208,396 13,774 - 13,774
631
632 B2 222,170 208,396 13,774 - 13,774
633634 Total Transmission Expense B2 206,505,944 193,704,805 12,801,139 11,094 12,812,233
635
636 Summary of Transmission Expense by Factor
637 SE (657,520) (614,617) (42,903) 181,681 138,778
638 SG 207,163,464 194,319,423 12,844,042 (170,587) 12,673,455
639 SNPT - - - - -
640 Total Transmission Expense by Factor 206,505,944 193,704,805 12,801,139 11,094 12,812,233
641 580 Operation Supervision & Engineering
642 DPW S 1,110,997 1,059,178 51,819 65,750 117,569
643 DPW SNPD 7,737,066 7,352,443 384,624 43,705 428,329
644 B2 8,848,063 8,411,621 436,443 109,456 545,898
645
646 581 Load Dispatching
647 DPW S 200 - 200 - 200
648 DPW SNPD 11,541,537 10,967,787 573,751 - 573,751
649 B2 11,541,737 10,967,787 573,951 - 573,951
650
651 582 Station Expense
652 DPW S 4,072,722 3,619,538 453,184 - 453,184
653 DPW SNPD 3,633 3,453 181 - 181
654 B2 4,076,355 3,622,991 453,365 - 453,365
655
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
656 583 Overhead Line Expenses
657 DPW S 9,211,450 8,781,890 429,560 - 429,560
658 DPW SNPD - - - - -
659 B2 9,211,450 8,781,890 429,560 - 429,560
660
661 584 Underground Line Expense
662 DPW S 2,063 2,063 - - -
663 DPW SNPD - - - - -
664 B2 2,063 2,063 - - -
665
666 585 Street Lighting & Signal Systems
667 DPW S - - - - -
668 DPW SNPD 247,795 235,477 12,318 - 12,318
669 B2 247,795 235,477 12,318 - 12,318
670
671 586 Meter Expenses
672 DPW S 2,778,639 2,579,282 199,357 - 199,357
673 DPW SNPD 12,034 11,436 598 - 598
674 B2 2,790,673 2,590,718 199,955 - 199,955
675
676 587 Customer Installation Expenses
677 DPW S 14,205,310 13,235,450 969,859 - 969,859
678 DPW SNPD - - - - -
679 B2 14,205,310 13,235,450 969,859 - 969,859
680
681 588 Misc. Distribution Expenses
682 DPW S 361,703 363,566 (1,863) - (1,863)
683 DPW SNPD 834,446 792,964 41,482 - 41,482
684 B2 1,196,149 1,156,530 39,619 - 39,619
685
686 589 Rents
687 DPW S 3,168,411 3,128,509 39,902 - 39,902
688 DPW SNPD 13,805 13,119 686 - 686
689 B2 3,182,216 3,141,628 40,588 - 40,588
690
691 590 Maint Supervision & Engineering
692 DPW S 3,352,376 3,230,027 122,349 - 122,349
693 DPW SNPD 2,482,983 2,359,549 123,434 - 123,434
694 B2 5,835,359 5,589,576 245,783 - 245,783
695
696 591 Maintenance of Structures
697 DPW S 1,954,127 1,846,774 107,353 - 107,353
698 DPW SNPD 187,951 178,607 9,343 - 9,343
699 B2 2,142,078 2,025,381 116,697 - 116,697
700
701 592 Maintenance of Station Equipment
702 DPW S 7,239,807 7,002,634 237,173 - 237,173
703 DPW SNPD 1,823,171 1,732,538 90,633 - 90,633
704 B2 9,062,978 8,735,171 327,807 - 327,807
705 593 Maintenance of Overhead Lines
706 DPW S 87,526,673 82,920,313 4,606,359 183,282 4,789,641
707 DPW SNPD 1,824,631 1,733,925 90,706 14,621 105,327
708 B2 89,351,304 84,654,239 4,697,065 197,903 4,894,968
709
710 594 Maintenance of Underground Lines
711 DPW S 24,629,761 23,871,882 757,879 - 757,879
712 DPW SNPD 40,866 38,835 2,032 - 2,032
713 B2 24,670,628 23,910,717 759,910 - 759,910
714
715 595 Maintenance of Line Transformers
716 DPW S - - - - -
717 DPW SNPD 974,547 926,100 48,446 - 48,446
718 B2 974,547 926,100 48,446 - 48,446
719
720 596 Maint of Street Lighting & Signal Sys.
721 DPW S 2,965,826 2,863,333 102,493 - 102,493
722 DPW SNPD - - - - -
723 B2 2,965,826 2,863,333 102,493 - 102,493
724
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
725 597 Maintenance of Meters
726 DPW S 588,449 553,538 34,912 - 34,912
727 DPW SNPD (363,115) (345,064) (18,051) - (18,051)
728 B2 225,334 208,474 16,860 - 16,860
729
730 598 Maint of Misc. Distribution Plant
731 DPW S 1,702,553 1,632,305 70,249 - 70,249
732 DPW SNPD 5,015,822 4,766,476 249,346 - 249,346
733 B2 6,718,376 6,398,781 319,594 - 319,594
734735 Total Distribution Expense B2 197,248,242 187,457,928 9,790,314 307,358 10,097,672
736
737
738 Summary of Distribution Expense by Factor
739 S 164,871,069 156,690,283 8,180,786 249,032 8,429,818
740 SNPD 32,377,173 30,767,645 1,609,528 58,326 1,667,855
741742 Total Distribution Expense by Factor 197,248,242 187,457,928 9,790,314 307,358 10,097,672
743
744 901 Supervision
745 CUST S - - - - -
746 CUST CN 2,477,399 2,373,667 103,732 - 103,732
747 B2 2,477,399 2,373,667 103,732 - 103,732
748
749 902 Meter Reading Expense
750 CUST S 18,276,174 16,251,073 2,025,101 - 2,025,101
751 CUST CN 780,494 747,814 32,680 - 32,680
752 B2 19,056,668 16,998,887 2,057,782 - 2,057,782
753
754 903 Customer Receipts & Collections
755 CUST S 7,549,170 7,172,012 377,158 78,033 455,191
756 CUST CN 42,787,316 40,995,754 1,791,562 53,188 1,844,750
757 B2 50,336,486 48,167,766 2,168,720 131,221 2,299,941
758
759 904 Uncollectible Accounts
760 CUST S 11,622,530 11,190,708 431,822 (239,027) 192,795
761 P SG - - - - -
762 CUST CN 33,163 31,774 1,389 - 1,389
763 B2 11,655,692 11,222,482 433,211 (239,027) 194,184
764
765 905 Misc. Customer Accounts Expense
766 CUST S 120,043 120,043 - - -
767 CUST CN 15,347 14,705 643 - 643
768 B2 135,391 134,748 643 - 643
769770 Total Customer Accounts Expense B2 83,661,636 78,897,549 4,764,087 (107,806) 4,656,281
771
772 Summary of Customer Accts Exp by Factor
773 S 37,567,917 34,733,836 2,834,081 (160,994) 2,673,087
774 CN 46,093,719 44,163,713 1,930,006 53,188 1,983,194
775 SG - - - - - 776 Total Customer Accounts Expense by Factor 83,661,636 78,897,549 4,764,087 (107,806) 4,656,281
777
778 907 Supervision
779 CUST S - - - - -
780 CUST CN 117,633 112,708 4,925 - 4,925
781 B2 117,633 112,708 4,925 - 4,925
782
783 908 Customer Assistance
784 CUST S 88,055,015 88,037,748 17,266 (18) 17,248
785 CUST CN 2,065,892 1,979,390 86,502 4,758 91,260
786
787
788 B2 90,120,906 90,017,138 103,768 4,740 108,508
789
Page 2.132017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
790 909 Informational & Instructional Adv
791 CUST S 3,363,062 3,230,146 132,916 9,798 142,714
792 CUST CN 2,457,306 2,354,415 102,891 (3,733) 99,157
793 B2 5,820,368 5,584,561 235,807 6,064 241,871
794
795 910 Misc. Customer Service
796 CUST S - - - - -
797 CUST CN 41,342 39,611 1,731 - 1,731
798
799 B2 41,342 39,611 1,731 - 1,731
800
801 Total Customer Service Expense B2 96,100,250 95,754,018 346,232 10,805 357,036
802
803
804 Summary of Customer Service Exp by Factor
805 S 91,418,077 91,267,894 150,183 9,780 159,962
806 CN 4,682,172 4,486,124 196,049 1,025 197,074
807
808 Total Customer Service Expense by Factor B2 96,100,250 95,754,018 346,232 10,805 357,036
809
810
811 911 Supervision
812 CUST S - - - - -
813 CUST CN - - - - -
814 B2 - - - - -
815
816 912 Demonstration & Selling Expense
817 CUST S - - - - -
818 CUST CN - - - - -
819 B2 - - - - -
820
821 913 dvertising Expense
822 CUST S - - - - -
823 CUST CN - - - - -
824 B2 - - - - -
825
826 916 Misc. Sales Expense
827 CUST S - - - - -
828 CUST CN - - - - -
829 B2 - - - - -
830
831 Total Sales Expense B2 - - - - -
832
833
834 Total Sales Expense by Factor
835 S - - - - -
836 CN - - - - - 837 Total Sales Expense by Factor - - - - -
838
839 Total Customer Service Exp Including Sales B2 96,100,250 95,754,018 346,232 10,805 357,036
840 920 dministrative & General Salaries
841 PTD S (39) (39) - 494 494
842 CUST CN - - - - -
843 PTD SO 72,266,002 67,985,131 4,280,871 132,837 4,413,708
844 B2 72,265,963 67,985,092 4,280,871 133,331 4,414,202
845
846 921 Office Supplies & expenses
847 PTD S 280,972 254,849 26,123 - 26,123
848 CUST CN 88,203 84,510 3,693 - 3,693
849 PTD SO 9,601,856 9,033,064 568,792 165 568,957
850 B2 9,971,031 9,372,423 598,608 165 598,774
851
852 922 &G Expenses Transferred
853 PTD S - - - - -
854 CUST CN - - - - -
855 PTD SO (31,909,798) (30,019,535) (1,890,263) - (1,890,263)
856 B2 (31,909,798) (30,019,535) (1,890,263) - (1,890,263)
857
Page 2.142017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
858 923 Outside Services
859 PTD S 1,599,429 1,599,277 152 3,893 4,045
860 CUST CN - - - - -
861 PTD SO 18,291,197 17,207,669 1,083,528 (42,325) 1,041,204
862 B2 19,890,625 18,806,945 1,083,680 (38,432) 1,045,249
863
864 924 Property Insurance
865 PT S 7,135,301 7,021,757 113,544 - 113,544
866 PT SG - - - - -
867 PTD SO 5,203,260 4,895,030 308,229 - 308,229
868 B2 12,338,561 11,916,788 421,773 - 421,773
869
870 925 Injuries & Damages
871 PTD S 494,665 494,665 - - -
872 PTD SO 16,245,469 15,283,125 962,344 (491,998) 470,346
873 B2 16,740,134 15,777,790 962,344 (491,998) 470,346
874
875 926 Employee Pensions & Benefits
876 LABOR S (511,695) (511,695) - - -
877 CUST CN - - - - -
878 LABOR SO 114,248,289 107,480,485 6,767,804 - 6,767,804
879 B2 113,736,594 106,968,789 6,767,804 - 6,767,804
880
881 927 Franchise Requirements
882 DMSC S - - - - -
883 DMSC SO - - - - -
884 B2 - - - - -
885
886 928 Regulatory Commission Expense
887 DMSC S 14,416,884 13,747,736 669,148 (21,425) 647,722
888 P SE 8,760 8,188 572 - 572
889 DMSC SO 2,843,658 2,675,206 168,452 - 168,452
890 FERC SG 5,215,059 4,891,728 323,331 - 323,331
891 B2 22,484,361 21,322,858 1,161,502 (21,425) 1,140,077
892
893 929 Duplicate Charges
894 LABOR S - - - - -
895 LABOR SO (128,629,971) (121,010,229) (7,619,742) (203) (7,619,945)
896 B2 (128,629,971) (121,010,229) (7,619,742) (203) (7,619,945)
897
898 930 Misc General Expenses
899 PTD S 43,350 43,350 - - -
900 CUST CN - - - 2,444 2,444
901 P SG - - - - -
902 LABOR SO 2,182,918 2,053,607 129,311 398,497 527,808
903 B2 2,226,268 2,096,957 129,311 400,942 530,253
904
905 931 Rents
906 PTD S 366,152 364,547 1,605 - 1,605
907 PTD SO 2,357,217 2,217,581 139,636 - 139,636
908 B2 2,723,369 2,582,128 141,241 - 141,241
909
910 935 Maintenance of General Plant
911 G S 467,016 453,606 13,410 - 13,410
912 CUST CN 49,168 47,109 2,059 - 2,059
913 G SO 23,009,649 21,646,610 1,363,038 5,499 1,368,538
914 B2 23,525,832 22,147,326 1,378,507 5,499 1,384,006
915
916 Total Administrative & General Expense B2 135,362,970 127,947,332 7,415,637 (12,120) 7,403,517
917
918 Summary of A&G Expense by Factor
919 S 24,292,035 23,468,053 823,982 (17,039) 806,943
920 SO 105,709,744 99,447,744 6,262,001 2,474 6,264,475
921 SE 8,760 8,188 572 - 572
922 SG 5,215,059 4,891,728 323,331 - 323,331
923 CN 137,371 131,619 5,752 2,444 8,196
924 Total A&G Expense by Factor 135,362,970 127,947,332 7,415,637 (12,120) 7,403,517
925
926 Total O&M Expense B2 2,861,114,573 2,682,654,193 178,460,381 5,565,017 184,025,398
Page 2.152017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
927 403SP Steam Depreciation
928 P SG 30,232,742 28,358,325 1,874,416 - 1,874,416
929 P SG 30,742,189 28,836,187 1,906,002 - 1,906,002
930 P SG 170,143,578 159,594,753 10,548,825 (462,020) 10,086,806
931 P SG 15,105,080 14,168,572 936,508 - 936,508
932 B3 246,223,589 230,957,837 15,265,752 (462,020) 14,803,732
933
934 403NP Nuclear Depreciation
935 P SG - - - - -
936 B3 - - - - -
937
938 403HP Hydro Depreciation
939 P SG 2,243,606 2,104,503 139,103 - 139,103
940 P SG 1,400,012 1,313,212 86,800 - 86,800
941 P SG 29,253,753 27,440,034 1,813,720 (215,337) 1,598,382
942 P SG 5,783,115 5,424,564 358,551 14,538 373,088
943 B3 38,680,486 36,282,314 2,398,173 (200,799) 2,197,374
944
945 403OP Other Production Depreciation
946 P SG - - - - -
947 P SG 57,243,603 53,694,525 3,549,078 24,500 3,573,577
948 P SG 3,210,764 3,011,699 199,066 - 199,066
949 P SG 67,550,757 63,362,641 4,188,117 548,868 4,736,985
950 B3 128,005,125 120,068,865 7,936,260 573,368 8,509,628
951
952 403TP Transmission Depreciation
953 T SG 8,678,950 8,140,859 538,091 - 538,091
954 T SG 10,852,224 10,179,391 672,833 - 672,833
955 T SG 89,872,464 84,300,412 5,572,052 122,487 5,694,539
956 B3 109,403,638 102,620,662 6,782,976 122,487 6,905,463
957
958
959
960 403 Distribution Depreciation
961 360 Land & Land Rights DPW S 427,527 401,214 26,313 - 26,313
962 361 Structures DPW S 2,044,010 1,999,034 44,976 - 44,976
963 362 Station Equipment DPW S (4,427,909) (2,685,537) (1,742,372) - (1,742,372)
964 363 Storage Battery EquipDPW S - - - - -
965 364 Poles & Towers DPW S 42,524,471 39,293,625 3,230,846 - 3,230,846
966 365 OH Conductors DPW S 20,252,478 19,287,892 964,587 - 964,587
967 366 UG Conduit DPW S 9,227,643 8,992,633 235,010 - 235,010
968 367 UG Conductor DPW S 21,625,127 20,979,804 645,323 - 645,323
969 368 Line Trans DPW S 33,715,664 31,794,167 1,921,497 - 1,921,497
970 369 Services DPW S 18,448,745 17,506,493 942,252 - 942,252
971 370 Meters DPW S 8,240,868 7,615,395 625,473 - 625,473
972 371 Inst Cust Prem DPW S 496,974 487,200 9,774 - 9,774
973 372 Leased Property DPW S - - - - -
974 373 Street Lighting DPW S 2,240,031 2,205,041 34,990 - 34,990
975 B3 154,815,630 147,876,961 6,938,668 - 6,938,668
976
977 403GP General Depreciation
978 G-SITUS S 14,662,521 13,728,026 934,495 - 934,495
979 PT SG 23,764 22,290 1,473 - 1,473
980 PT SG 73,058 68,528 4,530 - 4,530
981 P SE 96,246 89,966 6,280 - 6,280
982 CUST CN 1,171,117 1,122,080 49,036 - 49,036
983 G-SG SG 9,534,410 8,943,281 591,129 433 591,562
984 PTD SO 15,332,195 14,423,951 908,244 6,476 914,720
985 G-SG SG 8,187 7,679 508 - 508
986 G-SG SG 146,801 137,699 9,102 - 9,102
987 B3 41,048,299 38,543,502 2,504,797 6,909 2,511,705
988
989 403GV0 General Vehicles
990 G-SG SG - - - - -
991 B3 - - - - -
992
993 403MP Mining Depreciation
994 P SE - - - - -
995 B3 - - - - -
996
Page 2.162017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
997 403EP Experimental Plant Depreciation
998 P SG - - - - -
999 P SG - - - - -
1000 B3 - - - - -
1001 4031 RO Depreciation
1002 P S - - - - -
1003 B3 - - - - -
1004
1005
1006 Total Depreciation Expense B3 718,176,767 676,350,141 41,826,626 39,945 41,866,571
1007
1008 Summar S 169,478,151 161,604,987 7,873,164 - 7,873,164
1009 DGP - - - - -
1010 DGU - - - - -
1011 SG 532,099,058 499,109,156 32,989,902 33,469 33,023,371
1012 SO 15,332,195 14,423,951 908,244 6,476 914,720
1013 CN 1,171,117 1,122,080 49,036 - 49,036
1014 SE 96,246 89,966 6,280 - 6,280
1015 SSGCH - - - - -
1016 SSGCT - - - - - 1017 Total Depreciation Expense By Factor 718,176,767 676,350,141 41,826,626 39,945 41,866,571
1018
1019 404GP mort of LT Plant - Leasehold Improvements
1020 I-SITUS S 712,281 712,281 - - -
1021 I-SG SG - - - - -
1022 PTD SO 355,133 334,096 21,037 - 21,037
1023 P SG - - - - -
1024 CUST CN - - - - -
1025 P SG - - - - -
1026 B4 1,067,414 1,046,377 21,037 - 21,037
1027
1028 404SP mort of LT Plant - Cap Lease Steam
1029 P SG - - - - -
1030 P SG - - - - -
1031 B4 - - - - -
1032
1033 404IP mort of LT Plant - Intangible Plant
1034 I-SITUS S 804,599 781,557 23,042 - 23,042
1035 P SE 2,705 2,528 176 - 176
1036 I-SG SG 13,888,988 13,027,877 861,111 (365,995) 495,116
1037 PTD SO 11,154,281 10,493,527 660,754 20,555 681,309
1038 CUST CN 8,739,183 8,373,261 365,921 24,628 390,549
1039 I-SG SG 10,920,469 10,243,405 677,064 - 677,064
1040 I-SG SG 307,174 288,129 19,045 - 19,045
1041 P SG 78,646 73,770 4,876 - 4,876
1042 I-SG SG - - - - -
1043 I-SG SG 52,399 49,150 3,249 - 3,249
1044 P SG 16,485 15,463 1,022 - 1,022
1045 B4 45,964,927 43,348,667 2,616,260 (320,812) 2,295,448
1046
1047 404MP mort of LT Plant - Mining Plant
1048 P SE - - - - -
1049 B4 - - - - -
1050
1051 404OP mort of LT Plant - Other Plant
1052 P SG - - - - -
1053 B4 - - - - -
1054
1055
1056 404HP mortization of Other Electric Plant
1057 P SG 309,776 290,570 19,206 - 19,206
1058 P SG - - - - -
1059 P SG - - - - -
1060 B4 309,776 290,570 19,206 - 19,206
1061
1062 Total Amortization of Limited Term Plant B4 47,342,117 44,685,614 2,656,503 (320,812) 2,335,691
1063
1064
1065 405 mortization of Other Electric Plant
1066 GP S - - - - -
1067
1068 B4 - - - - -
1069
Page 2.172017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1070 406 mortization of Plant Acquisition Adj
1071 P S 301,635 301,635 - - -
1072 P SG - - - - -
1073 P SG - - - - -
1074 P SG 4,781,559 4,485,105 296,455 - 296,455
1075 P SO - - - - -
1076 B4 5,083,195 4,786,740 296,455 - 296,455
1077 407 mort of Prop Losses, Unrec Plant, etc
1078 DPW S 124,290 124,290 - 1,273,798 1,273,798
1079 GP SO - - - - -
1080 P SG-P - - - - -
1081 P SE - - - - -
1082 P SG - - - - -
1083 P TROJP - - - - -
1084 B4 124,290 124,290 - 1,273,798 1,273,798
1085
1086 Total Amortization Expense B4 52,549,602 49,596,645 2,952,957 952,986 3,905,943
1087
1088
1089
1090 Summary of Amortization Expense by Factor
1091 S 1,942,806 1,919,764 23,042 1,273,798 1,296,840
1092 SE 2,705 2,528 176 - 176
1093 TROJP - - - - -
1094 DGP - - - - -
1095 DGU - - - - -
1096 SO 11,509,414 10,827,623 681,791 20,555 702,346
1097 SSGCT - - - - -
1098 SSGCH - - - - -
1099 SG-P - - - - -
1100 CN 8,739,183 8,373,261 365,921 24,628 390,549
1101 SG 30,355,495 28,473,468 1,882,027 (365,995) 1,516,032 1102 Total Amortization Expense by Factor 52,549,602 49,596,645 2,952,957 952,986 3,905,943
1103 408 Taxes Other Than Income
1104 DMSC S 35,168,126 35,168,126 - - -
1105 GP GPS 151,139,518 142,186,363 8,953,155 (33,322) 8,919,833
1106 GP SO 12,032,410 11,319,638 712,772 - 712,772
1107 P SE 850,573 795,074 55,500 - 55,500
1108 P SG 2,064,726 1,936,714 128,012 (35,699) 92,313
1109 DMSC OPRV-ID - - - - -
1110 GP EXCTA - - - - -
1111 GP SG - - - - -
1112
1113
11141115 Total Taxes Other Than Income B5 201,255,354 191,405,914 9,849,439 (69,021) 9,780,418
1116
1117
1118 41140 Deferred Investment Tax Credit - Fed
1119 PTD DGU (3,152,015) (2,779,124) (372,891) - (372,891)
1120
1121 B7 (3,152,015) (2,779,124) (372,891) - (372,891)
1122
1123 41141 Deferred Investment Tax Credit - Idaho
1124 PTD DGU - - - - -
1125
1126 B7 - - - - -
1127
1128 Total Deferred ITC B7 (3,152,015) (2,779,124) (372,891) - (372,891)
1129
Page 2.182017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1130
1131 427 Interest on Long-Term Debt
1132 GP S - - - 971,816 971,816
1133 GP SNP 358,695,455 337,425,799 21,269,655 - 21,269,655
1134 B6 358,695,455 337,425,799 21,269,655 971,816 22,241,471
1135
1136 428 mortization of Debt Disc & Exp
1137 GP SNP 4,612,327 4,338,829 273,498 - 273,498
1138 B6 4,612,327 4,338,829 273,498 - 273,498
1139
1140 429 mortization of Premium on Debt
1141 GP SNP (11,026) (10,372) (654) - (654)
1142 B6 (11,026) (10,372) (654) - (654)
1143
1144 431 Other Interest Expense
1145 NUTIL OTH - - - - -
1146 GP SO - - - - -
1147 GP SNP 17,922,378 16,859,630 1,062,748 - 1,062,748
1148 B6 17,922,378 16,859,630 1,062,748 - 1,062,748
1149
1150 432 FUDC - Borrowed
1151 GP SNP (18,446,680) (17,352,842) (1,093,837) - (1,093,837)
1152 (18,446,680) (17,352,842) (1,093,837) - (1,093,837)
11531154 Total Elec. Interest Deductions for Tax B6 362,772,454 341,261,044 21,511,410 971,816 22,483,226
1155
1156 Non-Utility Portion of Interest
1157 427 NUTIL NUTIL - - - - -
1158 428 NUTIL NUTIL - - - - -
1159 429 NUTIL NUTIL - - - - -
1160 431 NUTIL NUTIL - - - - -
1161
1162 Total Non-utility Interest - - - - -
11631164 Total Interest Deductions for Tax B6 362,772,454 341,261,044 21,511,410 971,816 22,483,226
1165
1166
1167 419 Interest & Dividends
1168 GP S - - - - -
1169 GP SNP (34,835,895) (32,770,222) (2,065,673) (4,002) (2,069,675)
1170 Total Operating Deductions for Tax B6 (34,835,895) (32,770,222) (2,065,673) (4,002) (2,069,675)
1171
1172
1173 41010 Deferred Income Tax - Federal-DR
1174 GP S 11,588,483 12,804,028 (1,215,545) 104,140 (1,111,405)
1175 CUST CN - - - - -
1176 PT SG 78,317 73,461 4,856 - 4,856
1177 LABOR SO 9,329,769 8,777,095 552,674 94,121 646,795
1178 GP SNP 13,052,444 12,278,470 773,974 - 773,974
1179 P SE 1,961,976 1,833,958 128,018 (112,562) 15,456
1180 PT SG 39,098,463 36,674,376 2,424,087 2,757,739 5,181,826
1181 P SGCT - - - - -
1182 GP GPS 12,697,257 11,945,101 752,156 - 752,156
1183 TAXDEPR TAXDEPR 138,388,063 130,511,010 7,877,053 - 7,877,053
1184 CUST BADDEBT - - - - -
1185 CUST SCHMDEXP - - - - -
1186 P IBT - - - - -
1187 DPW SNPD 8,661 8,230 431 - 431
1188 B7 226,203,433 214,905,730 11,297,703 2,843,438 14,141,141
1189
Page 2.192017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1190
1191
1192 41110 Deferred Income Tax - Federal-CR
1193 GP S (156,925,587) (157,021,540) 95,953 6,389 102,342
1194 P SE (10,399,312) (9,720,761) (678,551) 356,010 (322,541)
1195 P SG (348,782) (327,158) (21,624) - (21,624)
1196 GP SNP (7,485,854) (7,041,963) (443,891) - (443,891)
1197 PT SG 10,810 10,140 670 106,953 107,624
1198 DPW CIAC (26,469,362) (25,153,522) (1,315,840) - (1,315,840)
1199 LABOR SO (9,851,164) (9,267,604) (583,560) 6,130 (577,430)
1200 PT SNPD (516,039) (490,386) (25,653) - (25,653)
1201 CUST CN - - - (6,055) (6,055)
1202 P SGCT - - - - -
1203 BOOKDEPR SCHMDEXP (237,942,889) (224,085,091) (13,857,798) 2,487,025 (11,370,773)
1204 P TROJD 9,041 8,475 566 - 566
1205 CUST BADDEBT 520,743 501,388 19,355 - 19,355
1206 GP GPS 48,538 45,663 2,875 - 2,875
1207
1208 B7 (449,349,857) (432,542,359) (16,807,498) 2,956,452 (13,851,046)
12091210 Total Deferred Income Taxes B7 (223,146,424) (217,636,629) (5,509,795) 5,799,890 290,095
1211 SCHMAF Additions - Flow Through
1212 SCHMAF S - - - - -
1213 SCHMAF SNP - - - - -
1214 SCHMAF SO - - - - -
1215 SCHMAF SE - - - - -
1216 SCHMAF TROJP - - - - -
1217 SCHMAF SG - - - - -
1218 B6 - - - - -
1219
1220 SCHMAP Additions - Permanent
1221 P S - - - - -
1222 P SE 49,907 46,651 3,256 - 3,256
1223 LABOR SNP - - - - -
1224 SCHMAP-SO SO 175,768 165,356 10,412 - 10,412
1225 SCHMAP SG - - - - -
1226 BOOKDEPR SCHMDEXP 73,079 68,823 4,256 - 4,256
1227 B6 298,754 280,829 17,925 - 17,925
1228
1229 SCHMAT Additions - Temporar
1230 SCHMAT-SIT S 127,262,699 127,123,170 139,529 (25,985) 113,544
1231 P SG - - - - -
1232 DPW CIAC 107,657,673 102,305,814 5,351,859 - 5,351,859
1233 SCHMAT-SN SNP 30,446,888 28,641,471 1,805,417 - 1,805,417
1234 P TROJD (36,774) (34,473) (2,301) - (2,301)
1235 P SGCT - - - - -
1236 SCHMAT-SE SE 42,296,666 39,536,826 2,759,840 (1,447,982) 1,311,858
1237 P SG (38,111) (35,748) (2,363) 236,814 234,451
1238 CUST CN - - - 24,628 24,628
1239 SCHMAT-SO SO 40,067,218 37,693,729 2,373,489 6,116 2,379,605
1240 SCHMAT-SN SNPD 2,098,862 1,994,524 104,338 - 104,338
1241 DPW BADDEBT (2,117,994) (2,039,274) (78,720) - (78,720)
1242 SCHMAT-GP GPS (197,416) (185,722) (11,694) - (11,694)
1243 BOOKDEPR SCHMDEXP 967,774,681 911,411,468 56,363,213 (10,115,367) 46,247,845
1244 B6 1,315,214,392 1,246,411,785 68,802,607 (11,321,776) 57,480,830
1245
1246 TOTAL SCHEDULE - M ADDITIONS B6 1,315,513,146 1,246,692,615 68,820,531 (11,321,776) 57,498,755
1247
Page 2.202017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1248 SCHMDF Deductions - Flow Through
1249 SCHMDF S - - - - -
1250 SCHMDF DGP - - - - -
1251 SCHMDF DGU - - - - -
1252 B6 - - - - -
1253 SCHMDP Deductions - Permanent
1254 SCHMDP S - - - - -
1255 P SE - - - - -
1256 PTD SNP 107,935 101,535 6,400 - 6,400
1257 BOOKDEPR SCHMDEXP (19,357) (18,230) (1,127) - (1,127)
1258 P SG - - - - -
1259 SCHMDP-SO SO - - - - -
1260 B6 88,578 83,305 5,273 - 5,273
1261
1262 SCHMDT Deductions - Temporar
1263 GP S 47,133,307 52,077,250 (4,943,943) 423,566 (4,520,377)
1264 DPW BADDEBT - - - - -
1265 SCHMDT-SN SNP 53,087,628 49,939,677 3,147,951 - 3,147,951
1266 SCHMDT CN - - - - -
1267 SCHMDT SG 318,535 298,786 19,749 - 19,749
1268 CUST DGP - - - - -
1269 P SE 7,979,856 7,459,174 520,682 (457,818) 62,864
1270 SCHMDT-SG SG 159,023,457 149,164,074 9,859,383 11,914,140 21,773,523
1271 SCHMDT-GP GPS 51,643,000 48,583,788 3,059,212 - 3,059,212
1272 SCHMDT-SO SO 37,946,546 35,698,680 2,247,866 413,865 2,661,731
1273 TAXDEPR TAXDEPR 562,859,697 530,821,706 32,037,991 - 32,037,991
1274 DPW SNPD 35,221 33,470 1,751 - 1,751
1275 B6 920,027,247 874,076,606 45,950,641 12,293,753 58,244,394
1276
1277 TOTAL SCHEDULE - M DEDUCTIONS B6 920,115,825 874,159,911 45,955,914 12,293,753 58,249,667
1278
1279 TOTAL SCHEDULE - M ADJUSTMENTS B6 395,397,321 372,532,704 22,864,617 (23,615,530) (750,912)
1280
1281
1282
1283 40911 State Income Taxes
1284 IBT 60,181,127 56,476,292 3,704,835 (1,236,095) 2,468,740
1285 IBT SE - - - - -
1286 PTC P SG - - - - -
1287 IBT IBT - - - - - 1288 Total State Tax Expense 60,181,127 56,476,292 3,704,835 (1,236,095) 2,468,740
1289
1290
1291 Calculation of Taxable Income:
1292 Operating Revenues 5,090,358,956 4,779,143,376 311,215,580 3,880,889 315,096,469
1293 Operating Deductions:
1294 O & M Expenses 2,861,114,573 2,682,654,193 178,460,381 5,565,017 184,025,398
1295 Depreciation Expense 718,176,767 676,350,141 41,826,626 39,945 41,866,571
1296 Amortization Expense 52,549,602 49,596,645 2,952,957 952,986 3,905,943
1297 Taxes Other Than Income 201,255,354 191,405,914 9,849,439 (69,021) 9,780,418
1298 Interest & Dividends (AFUDC-Equity) (34,835,895) (32,770,222) (2,065,673) (4,002) (2,069,675)
1299 Misc Revenue & Expense (852,053) (792,814) (59,239) 35,380 (23,858)
1300 Total Operating Deductions 3,797,408,348 3,566,443,856 230,964,492 6,520,305 237,484,798
1301 Other Deductions:
1302 Interest Deductions 362,772,454 341,261,044 21,511,410 971,816 22,483,226
1303 Interest on PCRBS - - - - -
1304 Schedule M Adjustments 395,397,321 372,532,704 22,864,617 (23,615,530) (750,912)
1305
1306 Income Before State Taxes 1,325,575,475 1,243,971,180 81,604,295 (27,226,762) 54,377,533
1307
1308 State Income Taxes 60,181,127 56,476,292 3,704,835 (1,236,095) 2,468,740
13091310 Total Taxable Income 1,265,394,348 1,187,494,889 77,899,460 (25,990,667) 51,908,793
1311
1312 Tax Rate 21.0% 21.0% 21.0% 21.0% 21.0%
1313
1314 Federal Income Tax - Calculated 265,732,813 249,373,927 16,358,887 (5,458,040) 10,900,847
1315
1316 djustments to Calculated Tax:
1317 40910 PMI P SE (17,636) (16,485) (1,151) - (1,151)
1318 40910 PTC P SG (48,857,341) (45,828,208) (3,029,133) 654,822 (2,374,311)
1319 40910 P SO (9,007) (8,473) (534) - (534)
1320 40910 IRS Settle LABOR S - - - - -
1321 Federal Income Tax Expense 216,848,829 203,520,760 13,328,069 (4,803,218) 8,524,851
1322
1323 Total Operating Expenses 3,882,975,760 3,638,795,376 244,180,383 6,284,884 250,465,267
Page 2.212017 PROTOCOL
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1324 310 Land and Land Rights
1325 P SG 2,328,228 2,183,879 144,349 - 144,349
1326 P SG 33,837,468 31,739,561 2,097,908 - 2,097,908
1327 P SG 54,188,889 50,829,202 3,359,687 - 3,359,687
1328 P S - - - - -
1329 P SG 2,635,317 2,471,928 163,388 - 163,388
1330 B8 92,989,902 87,224,570 5,765,332 - 5,765,332
1331
1332 311 Structures and Improvements
1333 P SG 227,285,766 213,194,151 14,091,615 - 14,091,615
1334 P SG 314,200,538 294,720,246 19,480,292 - 19,480,292
1335 P SG 427,046,210 400,569,537 26,476,673 - 26,476,673
1336 P SG 65,476,965 61,417,422 4,059,542 - 4,059,542
1337 B8 1,034,009,479 969,901,356 64,108,123 - 64,108,123
1338
1339 312 Boiler Plant Equipment
1340 P SG 593,508,344 556,711,094 36,797,250 - 36,797,250
1341 P SG 494,276,051 463,631,158 30,644,893 - 30,644,893
1342 P SG 3,221,475,835 3,021,745,782 199,730,053 2,795,072 202,525,125
1343 P SG 341,712,804 320,526,764 21,186,040 - 21,186,040
1344 B8 4,650,973,035 4,362,614,798 288,358,237 2,795,072 291,153,309
1345
1346 314 Turbogenerator Units
1347 P SG 109,810,776 103,002,557 6,808,219 - 6,808,219
1348 P SG 109,931,935 103,116,205 6,815,731 - 6,815,731
1349 P SG 709,410,244 665,427,128 43,983,116 - 43,983,116
1350 P SG 69,067,873 64,785,696 4,282,177 - 4,282,177
1351 B8 998,220,828 936,331,586 61,889,243 - 61,889,243
1352
1353 315 ccessory Electric Equipment
1354 P SG 86,134,667 80,794,356 5,340,311 - 5,340,311
1355 P SG 133,503,766 125,226,592 8,277,173 - 8,277,173
1356 P SG 199,343,425 186,984,222 12,359,203 - 12,359,203
1357 P SG 68,681,644 64,423,413 4,258,231 - 4,258,231
1358 B8 487,663,502 457,428,584 30,234,918 - 30,234,918
1359
1360
1361
1362 316 Misc Power Plant Equipment
1363 P SG 2,593,134 2,432,360 160,773 - 160,773
1364 P SG 4,977,072 4,668,496 308,576 - 308,576
1365 P SG 20,957,589 19,658,227 1,299,361 - 1,299,361
1366 P SG 4,094,398 3,840,547 253,851 - 253,851
1367 B8 32,622,192 30,599,631 2,022,561 - 2,022,561
1368
1369 317 Steam Plant ARO
1370 P S - - - - -
1371 B8 - - - - -
1372
1373 SP Unclassified Steam Plant - Account 300
1374 P SG 54,470,719 51,093,559 3,377,160 - 3,377,160
1375 B8 54,470,719 51,093,559 3,377,160 - 3,377,160
1376
1377
1378 Total Steam Production Plant B8 7,350,949,656 6,895,194,083 455,755,574 2,795,072 458,550,646
1379
1380
1381 Summary of Steam Production Plant by Factor
1382 S - - - - -
1383 DGP - - - - -
1384 DGU - - - - -
1385 SG 7,350,949,656 6,895,194,083 455,755,574 2,795,072 458,550,646
1386 SSGCH - - - - -
1387 Total Steam Production Plant by Factor 7,350,949,656 6,895,194,083 455,755,574 2,795,072 458,550,646
1388 320 Land and Land Rights
1389 P SG - - - - -
1390 P SG - - - - -
1391 B8 - - - - -
1392
1393 321 Structures and Improvements
1394 P SG - - - - -
1395 P SG B8 - - - - -
1396 - - - - -
Page 2.222017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1397
1398 322 Reactor Plant Equipment
1399 P SG - - - - -
1400 P SG - - - - -
1401 B8 - - - - -
1402
1403 323 Turbogenerator Units
1404 P SG - - - - -
1405 P SG - - - - -
1406 B8 - - - - -
1407
1408 324 Land and Land Rights
1409 P SG - - - - -
1410 P SG - - - - -
1411 B8 - - - - -
1412
1413 325 Misc. Power Plant Equipment
1414 P SG - - - - -
1415 P SG - - - - -
1416 B8 - - - - -
1417
1418
1419 NP Unclassified Nuclear Plant - Acct 300
1420 P SG - - - - -
1421 B8 - - - - -
1422
14231424 Total Nuclear Production Plant B8 - - - - -
1425
1426
1427
1428 Summary of Nuclear Production Plant by Factor
1429 DGP - - - - -
1430 DGU - - - - -
1431 SG - - - - -
1432
1433 Total Nuclear Plant by Factor - - - - -
1434
1435 330 Land and Land Rights
1436 P SG 10,332,372 9,691,769 640,602 - 640,602
1437 P SG 5,268,322 4,941,688 326,634 - 326,634
1438 P SG 19,440,549 18,235,244 1,205,305 - 1,205,305
1439 P SG 1,278,861 1,199,572 79,289 - 79,289
1440 B8 36,320,104 34,068,274 2,251,830 - 2,251,830
1441
1442 331 Structures and Improvements
1443 P SG 19,837,409 18,607,499 1,229,910 - 1,229,910
1444 P SG 4,956,111 4,648,834 307,277 - 307,277
1445 P SG 239,785,893 224,919,275 14,866,618 - 14,866,618
1446 P SG 11,484,185 10,772,171 712,014 - 712,014
1447 B8 276,063,598 258,947,779 17,115,819 - 17,115,819
1448
1449 332 Reservoirs, Dams & Waterways
1450 P SG 145,595,619 136,568,756 9,026,863 - 9,026,863
1451 P SG 18,837,866 17,669,926 1,167,939 - 1,167,939
1452 P SG 269,217,985 252,526,591 16,691,394 - 16,691,394
1453 P SG 76,183,833 71,460,470 4,723,363 451,605 5,174,968
1454 B8 509,835,303 478,225,743 31,609,560 451,605 32,061,164
1455
1456 333 Water Wheel, Turbines, & Generators
1457 P SG 28,919,280 27,126,297 1,792,982 - 1,792,982
1458 P SG 7,718,906 7,240,337 478,569 - 478,569
1459 P SG 62,199,361 58,343,029 3,856,332 - 3,856,332
1460 P SG 38,054,827 35,695,444 2,359,382 - 2,359,382
1461 B8 136,892,373 128,405,108 8,487,266 - 8,487,266
1462
1463 334 ccessory Electric Equipment
1464 P SG 3,699,766 3,470,382 229,384 - 229,384
1465 P SG 3,384,108 3,174,295 209,813 - 209,813
1466 P SG 66,800,080 62,658,505 4,141,575 - 4,141,575
1467 P SG 10,329,353 9,688,937 640,415 - 640,415
1468 B8 84,213,306 78,992,119 5,221,187 - 5,221,187
1469
Page 2.232017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1470
1471
1472 335 Misc. Power Plant Equipment
1473 P SG 1,134,618 1,064,272 70,346 - 70,346
1474 P SG 157,300 147,548 9,753 - 9,753
1475 P SG 1,055,639 990,190 65,449 - 65,449
1476 P SG 18,279 17,146 1,133 - 1,133
1477 B8 2,365,836 2,219,155 146,681 - 146,681
1478
1479 336 Roads, Railroads & Bridges
1480 P SG 4,159,282 3,901,408 257,874 - 257,874
1481 P SG 801,184 751,511 49,673 - 49,673
1482 P SG 18,273,537 17,140,586 1,132,951 - 1,132,951
1483 P SG 1,346,518 1,263,035 83,484 - 83,484
1484 B8 24,580,521 23,056,540 1,523,981 - 1,523,981
1485
1486 337 Hydro Plant ARO
1487 P S - - - - -
1488 B8 - - - - -
1489
1490 HP Unclassified Hydro Plant - Acct 300
1491 P S - - - - -
1492 P SG - - - - -
1493 P SG - - - - -
1494 P SG - - - - -
1495 B8 - - - - -
1496
1497 Total Hydraulic Production Plant B8 1,070,271,042 1,003,914,719 66,356,323 451,605 66,807,928
1498
1499 Summary of Hydraulic Plant by Factor
1500 S - - - - -
1501 SG 1,070,271,042 1,003,914,719 66,356,323 451,605 66,807,928
1502 DGP - - - - -
1503 DGU - - - - -
1504 Total Hydraulic Plant by Factor 1,070,271,042 1,003,914,719 66,356,323 451,605 66,807,928
1505
1506 340 Land and Land Rights
1507 P S 74,986 74,986 - - -
1508 P SG 39,022,504 36,603,126 2,419,378 - 2,419,378
1509 P SG 6,100,269 5,722,055 378,214 - 378,214
1510 P SG 235,129 220,552 14,578 - 14,578
1511 B8 45,432,889 42,620,719 2,812,170 - 2,812,170
1512
1513 341 Structures and Improvements
1514 P SG 170,247,300 159,692,044 10,555,256 - 10,555,256
1515 P SG - - - - -
1516 P SG 53,823,433 50,486,404 3,337,029 - 3,337,029
1517 P SG 4,273,000 4,008,076 264,924 - 264,924
1518 B8 228,343,732 214,186,524 14,157,209 - 14,157,209
1519
1520 342 Fuel Holders, Producers & Accessories
1521 P SG 13,428,889 12,596,304 832,585 - 832,585
1522 P SG - - - - -
1523 P SG 2,759,334 2,588,257 171,077 - 171,077
1524 B8 16,188,223 15,184,561 1,003,663 - 1,003,663
1525
1526 343 Prime Movers
1527 P S - - - - -
1528 P SG - - - - -
1529 P SG 1,792,108,861 1,680,998,918 111,109,944 56,600,785 167,710,728
1530 P SG 1,074,717,189 1,008,085,206 66,631,982 618,670 67,250,653
1531 P SG 57,968,342 54,374,331 3,594,011 - 3,594,011
1532 B8 2,924,794,392 2,743,458,454 181,335,937 57,219,455 238,555,392
1533
1534 344 Generators
1535 P S - - - - -
1536 P SG 56,865,366 53,339,738 3,525,627 - 3,525,627
1537 P SG 400,761,809 375,914,757 24,847,052 - 24,847,052
1538 P SG 17,782,763 16,680,239 1,102,523 - 1,102,523
1539 B8 475,409,937 445,934,735 29,475,202 - 29,475,202
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1540
1541 345 ccessory Electric Plant
1542 P SG 211,261,475 198,163,358 13,098,116 - 13,098,116
1543 P SG 113,254,198 106,232,489 7,021,709 - 7,021,709
1544 P SG - - - - -
1545 P SG 2,901,493 2,721,601 179,891 - 179,891
1546 B8 327,417,166 307,117,449 20,299,717 - 20,299,717
1547
1548
1549
1550 346 Misc. Power Plant Equipment
1551 P SG 12,586,673 11,806,305 780,368 - 780,368
1552 P SG 3,337,649 3,130,716 206,933 - 206,933
1553 P SG - - - - -
1554 B8 15,924,321 14,937,020 987,301 - 987,301
1555
1556 347 Other Production ARO
1557 P S - - - - -
1558 B8 - - - - -
1559
1560 OP Unclassified Other Prod Plant-Acct 102
1561 P S - - - - -
1562 P SG (553,173) (518,877) (34,296) - (34,296)
1563 (553,173) (518,877) (34,296) - (34,296)
15641565 Total Other Production Plant B8 4,032,957,487 3,782,920,585 250,036,902 57,219,455 307,256,357
1566
1567 Summary of Other Production Plant by Factor
1568 S 74,986 74,986 - - -
1569 DGU - - - - -
1570 SG 4,032,882,501 3,782,845,599 250,036,902 57,219,455 307,256,357
1571 SSGCT - - - - - 1572 Total of Other Production Plant by Factor 4,032,957,487 3,782,920,585 250,036,902 57,219,455 307,256,357
1573
1574 Experimental Plant
1575 103 Experimental Plant
1576 P SG - - - - - 1577 Total Experimental Production Plant B8 - - - - -
1578
1579 Total Production Plant B8 12,454,178,186 11,682,029,387 772,148,799 60,466,132 832,614,931
1580 350 Land and Land Rights
1581 T SG 21,061,510 19,755,706 1,305,804 - 1,305,804
1582 T SG 48,215,069 45,225,756 2,989,313 - 2,989,313
1583 T SG 202,099,484 189,569,407 12,530,077 - 12,530,077
1584 B8 271,376,063 254,550,869 16,825,194 - 16,825,194
1585
1586 352 Structures and Improvements
1587 T S - - - - -
1588 T SG 7,026,209 6,590,587 435,622 - 435,622
1589 T SG 17,793,475 16,690,287 1,103,187 - 1,103,187
1590 T SG 249,488,697 234,020,510 15,468,187 - 15,468,187
1591 B8 274,308,381 257,301,384 17,006,996 - 17,006,996
1592
1593 353 Station Equipment
1594 T SG 106,805,674 100,183,770 6,621,904 - 6,621,904
1595 T SG 155,021,908 145,410,619 9,611,289 - 9,611,289
1596 T SG 1,918,519,412 1,799,572,071 118,947,341 - 118,947,341
1597 B8 2,180,346,993 2,045,166,460 135,180,533 - 135,180,533
1598
1599 354 Towers and Fixtures
1600 T SG 128,108,873 120,166,181 7,942,693 - 7,942,693
1601 T SG 131,292,119 123,152,067 8,140,052 - 8,140,052
1602 T SG 1,039,992,877 975,513,786 64,479,091 - 64,479,091
1603 B8 1,299,393,869 1,218,832,034 80,561,836 - 80,561,836
1604
1605 355 Poles and Fixtures
1606 T SG 61,427,529 57,619,050 3,808,479 - 3,808,479
1607 T SG 115,192,217 108,050,351 7,141,866 - 7,141,866
1608 T SG 777,614,276 729,402,541 48,211,735 8,918,736 57,130,471
1609 B8 954,234,022 895,071,942 59,162,080 8,918,736 68,080,816
1610
Page 2.252017 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1611 356 Clearing and Grading
1612 T SG 158,614,203 148,780,194 9,834,009 - 9,834,009
1613 T SG 157,841,056 148,054,982 9,786,075 - 9,786,075
1614 T SG 930,751,242 873,045,083 57,706,159 - 57,706,159
1615 B8 1,247,206,501 1,169,880,258 77,326,242 - 77,326,242
1616
1617 357 Underground Conduit
1618 T SG 6,371 5,976 395 - 395
1619 T SG 91,651 85,968 5,682 - 5,682
1620 T SG 3,422,037 3,209,872 212,165 - 212,165
1621 B8 3,520,058 3,301,816 218,242 - 218,242
1622
1623 358 Underground Conductors
1624 T SG - - - - -
1625 T SG 1,087,552 1,020,124 67,428 - 67,428
1626 T SG 6,947,802 6,517,041 430,761 - 430,761
1627 B8 8,035,354 7,537,166 498,188 - 498,188
1628
1629 359 Roads and Trails
1630 T SG 1,863,032 1,747,524 115,507 - 115,507
1631 T SG 440,513 413,202 27,312 - 27,312
1632 T SG 9,633,656 9,036,373 597,282 - 597,282
1633 B8 11,937,200 11,197,099 740,101 - 740,101
1634
1635 TP Unclassified Trans Plant - Acct 300
1636 T SG 102,686,539 96,320,020 6,366,519 - 6,366,519
1637 B8 102,686,539 96,320,020 6,366,519 - 6,366,519
1638
1639 TS0 Unclassified Trans Sub Plant - Acct 300
1640 T SG - - - - -
1641 B8 - - - - -
16421643 Total Transmission Plant B8 6,353,044,980 5,959,159,048 393,885,932 8,918,736 402,804,668
1644 Summary of Transmission Plant by Factor
1645 DGP - - - - -
1646 DGU - - - - -
1647 SG 6,353,044,980 5,959,159,048 393,885,932 8,918,736 402,804,668 1648 Total Transmission Plant by Factor 6,353,044,980 5,959,159,048 393,885,932 8,918,736 402,804,668
1649 360 Land and Land Rights
1650 DPW S 63,752,760 61,916,857 1,835,903 - 1,835,903
1651 B8 63,752,760 61,916,857 1,835,903 - 1,835,903
1652
1653 361 Structures and Improvements
1654 DPW S 119,576,170 116,643,450 2,932,719 - 2,932,719
1655 B8 119,576,170 116,643,450 2,932,719 - 2,932,719
1656
1657 362 Station Equipment
1658 DPW S 1,013,078,168 978,014,142 35,064,026 - 35,064,026
1659 B8 1,013,078,168 978,014,142 35,064,026 - 35,064,026
1660
1661 363 Storage Battery Equipment
1662 DPW S - - - - -
1663 B8 - - - - -
1664
1665 364 Poles, Towers & Fixtures
1666 DPW S 1,210,515,729 1,119,307,233 91,208,496 - 91,208,496
1667 B8 1,210,515,729 1,119,307,233 91,208,496 - 91,208,496
1668
1669 365 Overhead Conductors
1670 DPW S 769,758,060 730,716,116 39,041,944 - 39,041,944
1671 B8 769,758,060 730,716,116 39,041,944 - 39,041,944
1672
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1673 366 Underground Conduit
1674 DPW S 382,105,169 371,761,876 10,343,293 - 10,343,293
1675 B8 382,105,169 371,761,876 10,343,293 - 10,343,293
1676
1677
1678
1679
1680 367 Underground Conductors
1681 DPW S 891,850,062 863,154,829 28,695,233 - 28,695,233
1682 B8 891,850,062 863,154,829 28,695,233 - 28,695,233
1683
1684 368 Line Transformers
1685 DPW S 1,379,880,087 1,296,351,534 83,528,553 - 83,528,553
1686 B8 1,379,880,087 1,296,351,534 83,528,553 - 83,528,553
1687
1688 369 Services
1689 DPW S 818,391,810 775,834,276 42,557,533 - 42,557,533
1690 B8 818,391,810 775,834,276 42,557,533 - 42,557,533
1691
1692 370 Meters
1693 DPW S 229,586,477 213,473,126 16,113,352 - 16,113,352
1694 B8 229,586,477 213,473,126 16,113,352 - 16,113,352
1695
1696 371 Installations on Customers' Premises
1697 DPW S 8,804,611 8,635,197 169,414 - 169,414
1698 B8 8,804,611 8,635,197 169,414 - 169,414
1699
1700 372 Leased Propert
1701 DPW S - - - - -
1702 B8 - - - - -
1703
1704 373 Street Lights
1705 DPW S 62,599,100 61,860,305 738,795 - 738,795
1706 B8 62,599,100 61,860,305 738,795 - 738,795
1707
1708 DP Unclassified Dist Plant - Acct 300
1709 DPW S 68,044,612 66,011,109 2,033,504 - 2,033,504
1710 B8 68,044,612 66,011,109 2,033,504 - 2,033,504
1711
1712 DS0 Unclassified Dist Sub Plant - Acct 300
1713 DPW S - - - - -
1714 B8 - - - - -
1715
1716
1717 Total Distribution Plant B8 7,017,942,816 6,663,680,051 354,262,765 - 354,262,765
1718
1719 Summary of Distribution Plant by Factor
1720 S 7,017,942,816 6,663,680,051 354,262,765 - 354,262,765
1721
1722 Total Distribution Plant by Factor 7,017,942,816 6,663,680,051 354,262,765 - 354,262,765
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1723 389 Land and Land Rights
1724 G-SITUS S 12,894,253 12,700,353 193,901 - 193,901
1725 CUST CN 1,128,506 1,081,254 47,252 - 47,252
1726 PT SG 332 312 21 - 21
1727 G-SG SG 1,228 1,151 76 - 76
1728 PTD SO 7,516,302 7,071,054 445,248 - 445,248
1729 B8 21,540,621 20,854,123 686,498 - 686,498
1730
1731 390 Structures and Improvements
1732 G-SITUS S 132,899,226 121,448,136 11,451,090 - 11,451,090
1733 PT SG 335,238 314,454 20,785 - 20,785
1734 PT SG 1,487,359 1,395,143 92,216 - 92,216
1735 CUST CN 8,192,864 7,849,818 343,046 - 343,046
1736 G-SG SG 5,786,765 5,427,988 358,777 - 358,777
1737 P SE 1,220,383 1,140,754 79,630 - 79,630
1738 PTD SO 96,394,369 90,684,190 5,710,179 - 5,710,179
1739 B8 246,316,204 228,260,482 18,055,722 - 18,055,722
1740
1741 391 Office Furniture & Equipment
1742 G-SITUS S 6,565,239 6,204,030 361,209 - 361,209
1743 PT SG - - - - -
1744 PT SG - - - - -
1745 CUST CN 4,275,322 4,096,309 179,013 - 179,013
1746 G-SG SG 3,256,989 3,055,057 201,932 - 201,932
1747 P SE 10,034 9,379 655 - 655
1748 PTD SO 69,262,184 65,159,252 4,102,932 - 4,102,932
1749 G-SG SG - - - - -
1750 G-SG SG 4,039 3,788 250 - 250
1751 B8 83,373,806 78,527,815 4,845,991 - 4,845,991
1752
1753 392 Transportation Equipment
1754 G-SITUS S 88,071,622 81,420,634 6,650,988 - 6,650,988
1755 PTD SO 7,179,798 6,754,483 425,315 - 425,315
1756 G-SG SG 20,950,173 19,651,272 1,298,901 - 1,298,901
1757 CUST CN - - - - -
1758 PT SG 513,248 481,426 31,821 - 31,821
1759 P SE 515,512 481,875 33,637 - 33,637
1760 PT SG 70,616 66,238 4,378 - 4,378
1761 G-SG SG 299,519 280,949 18,570 - 18,570
1762 PT SG 44,655 41,886 2,769 - 2,769
1763 B8 117,645,143 109,178,764 8,466,379 - 8,466,379
1764
1765 393 Stores Equipment
1766 G-SITUS S 8,651,279 8,156,295 494,983 - 494,983
1767 PT SG - - - - -
1768 PT SG - - - - -
1769 PTD SO 255,085 239,974 15,111 - 15,111
1770 G-SG SG 5,899,283 5,533,530 365,753 - 365,753
1771 PT SG 53,971 50,625 3,346 - 3,346
1772 B8 14,859,617 13,980,424 879,193 - 879,193
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1773
1774 394 Tools, Shop & Garage Equipment
1775 G-SITUS S 35,263,001 33,151,567 2,111,434 - 2,111,434
1776 PT SG 99,666 93,487 6,179 - 6,179
1777 G-SG SG 22,761,977 21,350,745 1,411,232 - 1,411,232
1778 PTD SO 3,025,323 2,846,109 179,213 - 179,213
1779 P SE 109,044 101,929 7,115 - 7,115
1780 PT SG - - - - -
1781 G-SG SG 1,713,428 1,607,196 106,232 - 106,232
1782 G-SG SG 89,913 84,339 5,575 - 5,575
1783 B8 63,062,353 59,235,373 3,826,980 - 3,826,980
1784
1785 395 Laboratory Equipment
1786 G-SITUS S 21,856,240 20,514,044 1,342,196 - 1,342,196
1787 PT SG - - - - -
1788 PT SG - - - - -
1789 PTD SO 4,742,137 4,461,224 280,913 - 280,913
1790 P SE 1,197,975 1,119,807 78,167 - 78,167
1791 G-SG SG 6,328,043 5,935,707 392,336 - 392,336
1792 G-SG SG 223,587 209,725 13,862 - 13,862
1793 G-SG SG 14,022 13,152 869 - 869
1794 B8 34,362,004 32,253,660 2,108,345 - 2,108,345
1795
1796 396 Power Operated Equipment
1797 G-SITUS S 137,142,574 126,778,940 10,363,634 - 10,363,634
1798 PT SG 311,208 291,913 19,295 - 19,295
1799 G-SG SG 43,971,364 41,245,159 2,726,205 - 2,726,205
1800 PTD SO 7,138,270 6,715,416 422,855 - 422,855
1801 PT SG 1,057,504 991,940 65,565 - 65,565
1802 P SE 403,876 377,524 26,353 - 26,353
1803 P SG - - - - -
1804 G-SG SG 1,378,336 1,292,879 85,456 - 85,456
1805 B8 191,403,133 177,693,771 13,709,362 - 13,709,362
1806 397 Communication Equipment
1807 G-SITUS S 201,083,208 189,817,533 11,265,675 - 11,265,675
1808 PT SG 412,544 386,966 25,578 - 25,578
1809 PT SG 1,136,750 1,066,272 70,478 - 70,478
1810 PTD SO 92,499,611 87,020,148 5,479,463 - 5,479,463
1811 CUST CN 3,848,526 3,687,383 161,143 - 161,143
1812 G-SG SG 173,490,062 162,733,756 10,756,306 - 10,756,306
1813 P SE 342,988 320,608 22,380 - 22,380
1814 G-SG SG 1,285,815 1,206,095 79,720 - 79,720
1815 G-SG SG 16,633 15,602 1,031 - 1,031
1816 B8 474,116,136 446,254,363 27,861,773 - 27,861,773
1817
1818 398 Misc. Equipment
1819 G-SITUS S 2,979,270 2,893,529 85,740 - 85,740
1820 PT SG - - - - -
1821 PT SG - - - - -
1822 CUST CN 73,408 70,334 3,074 - 3,074
1823 PTD SO 2,437,962 2,293,543 144,419 - 144,419
1824 P SE 4,527 4,232 295 - 295
1825 G-SG SG 2,627,199 2,464,314 162,885 - 162,885
1826 G-SG SG - - - - -
1827 B8 8,122,366 7,725,952 396,414 - 396,414
1828
1829 399 Coal Mine
1830 P SE 1,854,828 1,733,801 121,027 6,540,516 6,661,542
1831 MP P SE - - - - -
1832 B8 1,854,828 1,733,801 121,027 6,540,516 6,661,542
1833
1834 399L WIDCO Capital Lease
1835 P SE B8 - - - - -
1836 - - - - -
1837
1838 Remove Capital Leases - - - - -
1839 B8 - - - - -
1840
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1841 1011390 General Capital Leases
1842 G-SITUS S 6,269,248 6,269,248 - - -
1843 P SG 12,159,250 11,405,382 753,868 - 753,868
1844 PTD SO 2,356,765 2,217,155 139,609 - 139,609
1845 B9 20,785,263 19,891,786 893,477 - 893,477
1846
1847 Remove Capital Leases (20,785,263) (19,891,786) (893,477) - (893,477)
1848 - - - - -
1849
1850 1011346 General Gas Line Capital Leases
1851 P SG - - - - -
1852 B9 - - - - -
1853
1854 Remove Capital Leases - - - - -
1855 - - - - -
1856
1857 GP Unclassified Gen Plant - Acct 300
1858 G-SITUS S - - - - -
1859 PTD SO 42,983,494 40,437,251 2,546,243 - 2,546,243
1860 CUST CN - - - - -
1861 G-SG SG - - - - -
1862 PT SG - - - - -
1863 PT SG - - - - -
1864 B8 42,983,494 40,437,251 2,546,243 - 2,546,243
1865
1866 399G Unclassified Gen Plant - Acct 300
1867 G-SITUS S - - - - -
1868 PTD SO - - - - -
1869 G-SG SG - - - - -
1870 PT SG - - - - -
1871 PT SG - - - - -
1872 B8 - - - - -
1873
1874 Total General Plant B8 1,299,639,704 1,216,135,778 83,503,925 6,540,516 90,044,441
1875
1876 Summary of General Plant by Factor
1877 S 653,675,160 609,354,310 44,320,850 - 44,320,850
1878 DGP - - - - -
1879 DGU - - - - -
1880 SG 307,780,717 288,698,451 19,082,266 - 19,082,266
1881 SO 335,791,298 315,899,798 19,891,500 - 19,891,500
1882 SE 5,659,166 5,289,908 369,258 6,540,516 6,909,774
1883 CN 17,518,626 16,785,097 733,528 - 733,528
1884 DEU - - - - -
1885 SSGCT - - - - -
1886 SSGCH - - - - -
1887 Less Capital Leases (20,785,263) (19,891,786) (893,477) - (893,477) 1888 Total General Plant by Factor 1,299,639,704 1,216,135,778 83,503,925 6,540,516 90,044,441
1889 301 Organization
1890 I-SITUS S - - - - -
1891 PTD SO - - - - -
1892 I-SG SG - - - - -
1893 B8 - - - - -
1894 302 Franchise & Consent
1895 I-SITUS S (31,081,215) (32,081,215) 1,000,000 - 1,000,000
1896 I-SG SG 10,498,291 9,847,401 650,889 - 650,889
1897 I-SG SG 175,524,525 164,642,083 10,882,442 - 10,882,442
1898 I-SG SG 9,189,363 8,619,627 569,736 - 569,736
1899 P SG - - - - -
1900 P SG 600,993 563,732 37,261 - 37,261
1901 B8 164,731,957 151,591,628 13,140,329 - 13,140,329
1902
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1903 303 Miscellaneous Intangible Plant
1904 I-SITUS S 22,001,687 18,630,542 3,371,145 - 3,371,145
1905 I-SG SG 167,477,997 157,094,436 10,383,560 - 10,383,560
1906 PTD SO 380,841,594 358,281,419 22,560,175 1,151,344 23,711,519
1907 P SE - - - - -
1908 CUST CN 167,164,014 160,164,632 6,999,382 - 6,999,382
1909 P SG - - - - -
1910 P SG - - - - -
1911 B8 737,485,291 694,171,028 43,314,263 1,151,344 44,465,606
1912 303 Less Non-Utility Plant
1913 I-SITUS S - - - - -
1914 737,485,291 694,171,028 43,314,263 1,151,344 44,465,606
1915 IP Unclassified Intangible Plant - Acct 300
1916 I-SITUS S - - - - -
1917 I-SG SG - - - - -
1918 P SG - - - - -
1919 PTD SO - - - - -
1920 - - - - -
1921
1922 Total Intangible Plant B8 902,217,248 845,762,657 56,454,591 1,151,344 57,605,935
1923
1924 Summary of Intangible Plant by Factor
1925 S (9,079,528) (13,450,673) 4,371,145 - 4,371,145
1926 DGP - - - - -
1927 DGU - - - - -
1928 SG 363,291,168 340,767,279 22,523,889 - 22,523,889
1929 SO 380,841,594 358,281,419 22,560,175 1,151,344 23,711,519
1930 CN 167,164,014 160,164,632 6,999,382 - 6,999,382
1931 SSGCT - - - - -
1932 SSGCH - - - - -
1933 SE - - - - -
1934 Total Intangible Plant by Factor 902,217,248 845,762,657 56,454,591 1,151,344 57,605,935
1935 Summary of Unclassified Plant (Account 106 & 102)
1936 DP 68,044,612 66,011,109 2,033,504 - 2,033,504
1937 DS0 - - - - -
1938 GP 42,983,494 40,437,251 2,546,243 - 2,546,243
1939 HP - - - - -
1940 NP - - - - -
1941 OP (553,173) (518,877) (34,296) - (34,296)
1942 TP 102,686,539 96,320,020 6,366,519 - 6,366,519
1943 TS0 - - - - -
1944 IP - - - - -
1945 MP
1946 SP 54,470,719 51,093,559 3,377,160 - 3,377,160
1947 Total Unclassified Plant by Factor 267,632,191 253,343,061 14,289,130 - 14,289,130
1948
1949 Total Electric Plant In Service B8 28,027,022,933 26,366,766,920 1,660,256,013 77,076,727 1,737,332,740
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1950 Summary of Electric Plant by Factor
1951 S 7,662,613,434 7,259,658,674 402,954,760 - 402,954,760
1952 SE 5,659,166 5,289,908 369,258 6,540,516 6,909,774
1953 DGU - - - - -
1954 DGP - - - - -
1955 SG 19,478,220,065 18,270,579,179 1,207,640,886 69,384,868 1,277,025,754
1956 SO 716,632,892 674,181,217 42,451,675 1,151,344 43,603,019
1957 CN 184,682,639 176,949,729 7,732,910 - 7,732,910
1958 DEU - - - - -
1959 SSGCH - - - - -
1960 SSGCT - - - - -
1961 Less Capital Leases (20,785,263) (19,891,786) (893,477) - (893,477) 1962 28,027,022,933 26,366,766,920 1,660,256,013 77,076,727 1,737,332,740
1963 105 Plant Held For Future Use
1964 DPW S 13,834,384 13,834,384 - - -
1965 P SG - - - - -
1966 T SG 3,657,534 3,430,769 226,765 (780,006) (553,241)
1967 P SG 8,923,302 8,370,061 553,241 - 553,241
1968 P SE - - - - -
1969 G SG - - - - -
1970
19711972 Total Plant Held For Future Use B10 26,415,220 25,635,214 780,006 (780,006) (0)
1973
1974 114 Electric Plant Acquisition Adjustments
1975 P S 11,763,784 11,763,784 - - -
1976 P SG 144,704,699 135,733,073 8,971,626 - 8,971,626
1977 P SG - - - - -
1978 Total Electric Plant Acquisition Adjustment B15 156,468,483 147,496,856 8,971,626 - 8,971,626
1979
1980 115 ccum Provision for Asset Acquisition Adjustments
1981 P S (1,143,453) (1,143,453) - - -
1982 P SG (126,026,579) (118,212,987) (7,813,591) (296,455) (8,110,046)
1983 P SG - - - - -
1984 B15 (127,170,031) (119,356,440) (7,813,591) (296,455) (8,110,046)
1985
1986 128 Pensions
1987 LABOR SO - - - - -
1988 Total Pensions B15 - - - - -
1989
1990 124 Weatherization
1991 DMSC S 835,334 835,334 - - -
1992 DMSC SO (5,008) (4,711) (297) - (297)
1993 B16 830,327 830,623 (297) - (297)
1994
1995 182W Weatherization
1996 DMSC S (12,188,747) (13,876,068) 1,687,321 - 1,687,321
1997 DMSC SG - - - - -
1998 DMSC SGCT - - - - -
1999 DMSC SO - - - - - 2000 B16 (12,188,747) (13,876,068) 1,687,321 - 1,687,321
2001
2002 186W Weatherization
2003 DMSC S - - - - -
2004 DMSC CN - - - - -
2005 DMSC CNP - - - - -
2006 DMSC SG - - - - -
2007 DMSC SO - - - - -
2008 B16 - - - - -
20092010 Total Weatherization B16 (11,358,421) (13,045,445) 1,687,024 - 1,687,024
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2011
2012 151 Fuel Stock
2013 P DEU - - - - -
2014 P SE 175,877,271 164,401,350 11,475,921 (1,544,630) 9,931,292
2015 P SE - - - - -
2016 P SE 3,711,434 3,469,264 242,170 - 242,170
2017 Total Fuel Stock B13 179,588,705 167,870,614 11,718,091 (1,544,630) 10,173,461
2018
2019 152 Fuel Stock - Undistributed
2020 P SE - - - - -
2021 - - - - -
2022
2023 25316 DG&T Working Capital Deposit
2024 P SE (2,706,000) (2,529,435) (176,565) 14,812 (161,754)
2025 B13 (2,706,000) (2,529,435) (176,565) 14,812 (161,754)
2026
2027 25317 DG&T Working Capital Deposit
2028 P SE (2,595,362) (2,426,016) (169,346) (1,744) (171,090)
2029 B13 (2,595,362) (2,426,016) (169,346) (1,744) (171,090)
2030
2031 25319 Provo Working Capital Deposit
2032 P SE - - - - -
2033 - - - - -
2034
2035 Total Fuel Stock B13 174,287,343 162,915,164 11,372,179 (1,531,562) 9,840,617
2036 154 Materials and Supplies
2037 MSS S 110,138,116 104,553,677 5,584,439 - 5,584,439
2038 MSS SG 5,289,125 4,961,202 327,923 - 327,923
2039 MSS SE - - - - -
2040 MSS SO 111,772 105,151 6,621 - 6,621
2041 MSS SG 114,102,557 107,028,250 7,074,307 - 7,074,307
2042 MSS SG 7,682 7,206 476 - 476
2043 MSS SNPD (1,601,940) (1,522,305) (79,635) - (79,635)
2044 MSS SG - - - - -
2045 MSS SG - - - - -
2046 MSS SG - - - - -
2047 MSS SG - - - - -
2048 MSS SG 9,647,118 9,049,001 598,117 - 598,117
2049 MSS SG - - - - -
2050 Total Materials & Supplies B13 237,694,431 224,182,182 13,512,249 - 13,512,249
2051
2052 163 Stores Expense Undistributed
2053 MSS SO - - - - -
2054
2055 B13 - - - - -
2056
2057 25318 Provo Working Capital Deposit
2058 MSS SG (273,000) (256,074) (16,926) - (16,926)
2059
2060 B13 (273,000) (256,074) (16,926) - (16,926)
2061
2062 Total Materials and Supplies B13 237,421,431 223,926,108 13,495,323 - 13,495,323
2063
2064 165 Prepayments
2065 DMSC S 11,287,527 10,965,713 321,814 - 321,814
2066 GP GPS 13,054,132 12,280,835 773,297 - 773,297
2067 PT SG 4,128,471 3,872,507 255,963 - 255,963
2068 P SE (6,947) (6,493) (453) - (453)
2069 PTD SO 16,954,820 15,950,456 1,004,364 - 1,004,364
2070 Total Prepayments B15 45,418,004 43,063,018 2,354,985 - 2,354,985
2071
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2072 182M Misc Regulatory Assets
2073 DDS2 S 93,024,698 94,376,756 (1,352,058) (2,568,155) (3,920,213)
2074 DEFSG SG 3,448,669 3,234,853 213,816 1,292,551 1,506,367
2075 P SGCT - - - - -
2076 DEFSG SG-P - - - - -
2077 P SE 187,113,138 174,904,081 12,209,057 (114,597) 12,094,460
2078 P SG - - - - -
2079 DDSO2 SO 477,989,372 449,674,387 28,314,985 (26,090,251) 2,224,734
2080 B11 761,575,878 722,190,078 39,385,800 (27,480,453) 11,905,347
2081
2082 186M Misc Deferred Debits
2083 LABOR S 3,977,945 3,977,945 - - -
2084 P SG - - - - -
2085 P SG - - - - -
2086 DEFSG SG 69,776,775 65,450,647 4,326,129 1,053,008 5,379,137
2087 LABOR SO 314,663 296,023 18,640 - 18,640
2088 P SE 1,648,112 1,540,573 107,539 - 107,539
2089 P SG - - - - -
2090 GP EXCTA - - - - -
2091 Total Misc. Deferred Debits B11 75,717,494 71,265,187 4,452,307 1,053,008 5,505,315
2092
2093 Working Capital
2094 CWC Cash Working Capital
2095 CWC S 29,745,492 29,362,544 382,948 (1,018) 381,930
2096 CWC SO - - - - -
2097 CWC SE - - - - -
2098 B14 29,745,492 29,362,544 382,948 (1,018) 381,930
2099
2100 OWC Other Work. Cap.
2101 131 Cash GP SNP - - - - -
2102 135 Working Funds GP SG - - - - -
2103 141 Notes Receivable GP SO - - - - -
2104 143 Other A/R GP SO 38,444,726 36,167,349 2,277,377 - 2,277,377
2105 232 A/P PTD S (16,765) (16,765) - - -
2106 232 A/P PTD SO (6,876,723) (6,469,362) (407,361) - (407,361)
2107 232 A/P P SE (3,048,556) (2,849,639) (198,917) - (198,917)
2108 232 A/P T SG (245,720) (230,485) (15,234) - (15,234)
2109 2533 Other Msc. Df. Crd. P S - - - - -
2110 2533 Other Msc. Df. Crd. P SE (6,387,172) (5,970,412) (416,760) (15,870) (432,630)
2111 230 Asset Retir. Oblig.P SE - - - - -
2112 230 Asset Retir. Oblig.P S (10,422,648) (10,422,648) - - -
2113 254105 ARO Reg Liability P SG - - - - -
2114 254105 ARO Reg Liability P SE - - - - -
2115 2533 Cholla Reclamation P SE - - - - -
2116 B14 11,447,143 10,208,039 1,239,103 (15,870) 1,223,234
2117
2118 Total Working Capital B14 41,192,634 39,570,583 1,622,051 (16,888) 1,605,163
2119 Miscellaneous Rate Base
2120 18221 Unrec Plant & Reg Study Costs
2121 P S - - - - -
2122
2123 B15 - - - - -
2124
2125 18222 Nuclear Plant - Trojan
2126 P S - - - - -
2127 P TROJP - - - - -
2128 P TROJD - - - - -
2129 B15 - - - - -
2130
2131
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2132
2133 1869 Misc Deferred Debits-Trojan
2134 P S - - - - -
2135 P SG - - - - -
2136 B15 - - - - -
2137
2138 Total Miscellaneous Rate Base B15 - - - - -
2139
2140 Total Rate Base Additions B15 1,379,968,035 1,303,660,324 76,307,712 (29,052,356) 47,255,356
2141 235 Customer Service Deposits
2142 CUST S - - - - -
2143 CUST CN - - - - - 2144 Total Customer Service Deposits B15 - - - - -
2145
2146 2281 Prop Ins PTD S (8,591,841) (7,815,676) (776,166) - (776,166)
2147 2282 Inj & Dam PTD SO (15,751,600) (14,818,511) (933,088) - (933,088)
2148 2282 Inj & Dam PTD S (8,040,041) (8,040,041) - - -
2149 2283 Pen & Ben PTD SO (113,621,366) (106,890,699) (6,730,667) 6,630,527 (100,140)
2150 2283 Pen & Ben PTD S - - - - -
2151 25335 Pens Oblig P SE (115,119,099) (107,607,624) (7,511,475) - (7,511,475)
2152 254 Ins Prov PTD SO - - - - -
2153 B15 (261,123,947) (245,172,551) (15,951,396) 6,630,527 (9,320,869)
2154
2155 22841 ccum Misc Oper Provisions - Other
2156 P S - - - - -
2157 P SG (517,218) (485,151) (32,067) - (32,067)
2158 B15 (517,218) (485,151) (32,067) - (32,067)
2159
2160 254105 RO P S 255,723 255,723 - - -
2161 230 RO P TROJD (2,765,216) (2,592,168) (173,048) - (173,048)
2162 254105 RO P TROJD (2,600,971) (2,438,201) (162,770) - (162,770)
2163 254 P S (289,131,623) (284,922,334) (4,209,288) - (4,209,288) 2164 B15 (294,242,087) (289,696,980) (4,545,107) - (4,545,107)
2165
2166 252 Customer Advances for Construction
2167 DPW S (3,683,713) (3,683,713) - (317,266) (317,266)
2168 DPW SE - - - - -
2169 T SG (72,715,629) (68,207,293) (4,508,336) 587,703 (3,920,634)
2170 DPW SO - - - - -
2171 CUST CN - - - - - 2172 Total Customer Advances for Construction B19 (76,399,342) (71,891,005) (4,508,336) 270,437 (4,237,899)
2173
2174 25398 SO2 Emissions
2175 P SE - - - - -
2176 B19 - - - - -
2177
2178 25399 Other Deferred Credits
2179 P S (2,895,603) (2,830,835) (64,768) - (64,768)
2180 LABOR SO (55,506,640) (52,218,555) (3,288,085) - (3,288,085)
2181 P SG (13,638,568) (12,792,983) (845,585) - (845,585)
2182 P SE (7,182,957) (6,714,272) (468,685) - (468,685)
2183 B19 (79,223,769) (74,556,646) (4,667,123) - (4,667,123)
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2184
2185 190 ccumulated Deferred Income Taxes
2186 P S 75,936,379 74,710,626 1,225,753 469,406 1,695,159
2187 CUST CN - - - - -
2188 P IBT - - - - -
2189 LABOR SO 112,632,643 105,960,545 6,672,097 (1,796,430) 4,875,667
2190 P DGP - - - - -
2191 CUST BADDEBT 2,221,157 2,138,602 82,554 - 82,554
2192 P TROJD 1,319,363 1,236,796 82,566 - 82,566
2193 P SG 27,348,473 25,652,880 1,695,593 (1,223,521) 472,072
2194 P SE 21,475,419 20,074,156 1,401,262 - 1,401,262
2195 PTD SNP - - - - -
2196 DPW SNPD 1,241,970 1,180,230 61,741 - 61,741
2197 P SG - - - - -
2198 B19 242,175,403 230,953,835 11,221,567 (2,550,546) 8,671,022
2199
2200 281 ccumulated Deferred Income Taxes
2201 P S - - - - -
2202 PT SG (180,339,430) (169,158,466) (11,180,964) 11,180,964 (0)
2203 T SNPT - - - - -
2204 B19 (180,339,430) (169,158,466) (11,180,964) 11,180,964 (0)
2205
2206 282 ccumulated Deferred Income Taxes
2207 GP S (171,298,457) (160,982,305) (10,316,152) (243,155,839) (253,471,991)
2208 CCMDIT DITBAL (4,005,337,707) (3,779,680,293) (225,657,414) 225,635,784 (21,630)
2209 CUST CN - - - 6,055 6,055
2210 PTD SNP - - - 430,290 430,290
2211 DPW SNPD - - - (6,783) (6,783)
2212 LABOR SO (1,014,802) (954,687) (60,114) (95,109) (155,224)
2213 DPW CIAC - - - - -
2214 P SE (7,478,170) (6,990,223) (487,948) - (487,948)
2215 P SG (951,139) (892,169) (58,970) (1,768,086) (1,827,056)
2216 B19 (4,186,080,276) (3,949,499,677) (236,580,599) (18,953,687) (255,534,286)
2217
2218 283 ccumulated Deferred Income Taxes
2219 GP S (24,925,796) (24,982,778) 56,983 (185,935) (128,952)
2220 P SG (1,771,027) (1,661,224) (109,803) (514,991) (624,794)
2221 P SE (44,169,946) (41,287,874) (2,882,071) (96,197) (2,978,268)
2222 LABOR SO (130,776,248) (123,029,366) (7,746,882) 6,509,035 (1,237,848)
2223 GP GPS (6,842,227) (6,436,909) (405,318) - (405,318)
2224 PTD SNP (1,119,888) (1,053,482) (66,406) - (66,406)
2225 P TROJD - - - - -
2226 P SG - - - - -
2227 P SGCT - - - - -
2228 P SG - - - - -
2229 B19 (209,605,132) (198,451,634) (11,153,498) 5,711,911 (5,441,587)
22302231 Total Accum Deferred Income Tax B19 (4,333,849,435) (4,086,155,942) (247,693,493) (4,611,358) (252,304,851)
2232 255 ccumulated Investment Tax Credit
2233 PTD S (41,112) - (41,112) - (41,112)
2234 PTD ITC84 - - - - -
2235 PTD ITC85 - - - - -
2236 PTD ITC86 - - - - -
2237 PTD ITC88 - - - - -
2238 PTD ITC89 - - - - -
2239 PTD ITC90 (56,922) (48,963) (7,959) - (7,959)
2240 PTD SG (222,376) (208,588) (13,787) - (13,787) 2241 Total Accumlated ITC B19 (320,409) (257,552) (62,857) - (62,857)
2242
2243 Total Rate Base Deductions (5,045,676,206) (4,768,215,827) (277,460,379) 2,289,606 (275,170,774)
2244
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2245
2246
2247 108SP Steam Prod Plant Accumulated Depr
2248 P S 11,343,658 10,095,961 1,247,697 - 1,247,697
2249 P SG (765,815,711) (718,335,481) (47,480,230) - (47,480,230)
2250 P SG (763,355,096) (716,027,423) (47,327,673) - (47,327,673)
2251 P SG (1,433,324,711) (1,344,459,223) (88,865,488) (51,648) (88,917,136)
2252 P SG - - - - -
2253 P SG (239,337,067) (224,498,276) (14,838,791) - (14,838,791)
2254 B17 (3,190,488,927) (2,993,224,443) (197,264,484) (51,648) (197,316,132)
2255
2256 108NP Nuclear Prod Plant Accumulated Depr
2257 P SG - - - - -
2258 P SG - - - - -
2259 P SG - - - - -
2260 B17 - - - - -
2261
2262
2263 108HP Hydraulic Prod Plant Accum Depr
2264 P S 3,080,533 3,080,533 - - -
2265 P SG (174,462,190) (163,645,612) (10,816,577) - (10,816,577)
2266 P SG (31,158,154) (29,226,363) (1,931,792) - (1,931,792)
2267 P SG (175,316,517) (164,446,971) (10,869,545) 466,677 (10,402,868)
2268 P SG (48,908,089) (45,875,809) (3,032,280) 8,861 (3,023,419)
2269 B17 (426,764,416) (400,114,223) (26,650,194) 475,538 (26,174,656)
2270
2271 108OP Other Production Plant - Accum Depr
2272 P S - - - - -
2273 P SG - - - - -
2274 P SG (718,604,413) (674,051,262) (44,553,150) (548,868) (45,102,019)
2275 P SG (390,815,819) (366,585,414) (24,230,405) (9,115) (24,239,521)
2276 P SG (35,277,621) (33,090,424) (2,187,197) - (2,187,197)
2277 B17 (1,144,697,852) (1,073,727,100) (70,970,752) (557,984) (71,528,736)
2278
2279 108EP Experimental Plant - Accum Depr
2280 P SG - - - - -
2281 P SG - - - - -
2282 - - - - -
2283
2284 Total Production Plant Accum Depreciation B17 (4,761,951,196) (4,467,065,766) (294,885,430) (134,094) (295,019,524)
2285
2286 Summary of Prod Plant Depreciation by Factor
2287 S 14,424,191 13,176,494 1,247,697 - 1,247,697
2288 DGP - - - - -
2289 DGU - - - - -
2290 SG (4,776,375,386) (4,480,242,260) (296,133,126) (134,094) (296,267,221)
2291 SSGCH - - - - -
2292 SSGCT - - - - - 2293 Total of Prod Plant Depreciation by Factor (4,761,951,196) (4,467,065,766) (294,885,430) (134,094) (295,019,524)
2294
2295
2296 108TP Transmission Plant Accumulated Depr
2297 T SG (356,861,329) (334,736,087) (22,125,242) - (22,125,242)
2298 T SG (424,473,517) (398,156,350) (26,317,167) - (26,317,167)
2299 T SG (987,196,779) (925,991,023) (61,205,756) (77,892) (61,283,648)
2300 Total Trans Plant Accum Depreciation B17 (1,768,531,626) (1,658,883,460) (109,648,166) (77,892) (109,726,057)
Page 2.372017 PROTOCOL
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2301 108360 Land and Land Rights
2302 DPW S (10,132,989) (9,512,631) (620,358) - (620,358)
2303 B17 (10,132,989) (9,512,631) (620,358) - (620,358)
2304
2305 108361 Structures and Improvements
2306 DPW S (27,229,771) (26,518,235) (711,535) - (711,535)
2307 B17 (27,229,771) (26,518,235) (711,535) - (711,535)
2308
2309 108362 Station Equipment
2310 DPW S (286,775,882) (274,337,134) (12,438,748) - (12,438,748)
2311 B17 (286,775,882) (274,337,134) (12,438,748) - (12,438,748)
2312
2313 108363 Storage Battery Equipment
2314 DPW S - - - - -
2315 B17 - - - - -
2316
2317 108364 Poles, Towers & Fixtures
2318 DPW S (651,183,528) (611,258,998) (39,924,530) - (39,924,530)
2319 B17 (651,183,528) (611,258,998) (39,924,530) - (39,924,530)
2320
2321 108365 Overhead Conductors
2322 DPW S (332,767,462) (315,471,634) (17,295,828) - (17,295,828)
2323 B17 (332,767,462) (315,471,634) (17,295,828) - (17,295,828)
2324
2325 108366 Underground Conduit
2326 DPW S (168,457,687) (164,028,642) (4,429,044) - (4,429,044)
2327 B17 (168,457,687) (164,028,642) (4,429,044) - (4,429,044)
2328
2329 108367 Underground Conductors
2330 DPW S (397,640,969) (383,639,962) (14,001,007) - (14,001,007)
2331 B17 (397,640,969) (383,639,962) (14,001,007) - (14,001,007)
2332
2333 108368 Line Transformers
2334 DPW S (537,664,739) (508,759,082) (28,905,657) - (28,905,657)
2335 B17 (537,664,739) (508,759,082) (28,905,657) - (28,905,657)
2336
2337 108369 Services
2338 DPW S (317,820,706) (299,897,925) (17,922,781) - (17,922,781)
2339 B17 (317,820,706) (299,897,925) (17,922,781) - (17,922,781)
2340
2341 108370 Meters
2342 DPW S (83,719,346) (73,497,148) (10,222,198) - (10,222,198)
2343 B17 (83,719,346) (73,497,148) (10,222,198) - (10,222,198)
2344
2345
2346
2347 108371 Installations on Customers' Premises
2348 DPW S (7,310,991) (7,167,768) (143,224) - (143,224)
2349 B17 (7,310,991) (7,167,768) (143,224) - (143,224)
2350
2351 108372 Leased Propert
2352 DPW S - - - - -
2353 B17 - - - - -
2354
2355 108373 Street Lights
2356 DPW S (31,564,547) (31,107,626) (456,920) - (456,920)
2357 B17 (31,564,547) (31,107,626) (456,920) - (456,920)
2358
2359 108D00 Unclassified Dist Plant - Acct 300
2360 DPW S - - - - -
2361 B17 - - - - -
2362
2363 108DS Unclassified Dist Sub Plant - Acct 300
2364 DPW S - - - - -
2365 B17 - - - - -
2366
2367 108DP Unclassified Dist Sub Plant - Acct 300
2368 DPW S 5,117,953 4,971,215 146,738 - 146,738
2369 B17 5,117,953 4,971,215 146,738 - 146,738
2370
2371
2372 Total Distribution Plant Accum Depreciation B17 (2,847,150,663) (2,700,225,570) (146,925,094) - (146,925,094)
2373
2374 Summary of Distribution Plant Depr by Factor
2375 S (2,847,150,663) (2,700,225,570) (146,925,094) - (146,925,094)
2376
2377 Total Distribution Depreciation by Factor B17 (2,847,150,663) (2,700,225,570) (146,925,094) - (146,925,094)
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2378 108GP General Plant Accumulated Depr
2379 G-SITUS S (241,736,942) (225,119,517) (16,617,425) - (16,617,425)
2380 PT SG (896,242) (840,675) (55,567) - (55,567)
2381 PT SG (3,040,061) (2,851,578) (188,482) - (188,482)
2382 G-SG SG (108,992,777) (102,235,274) (6,757,503) - (6,757,503)
2383 CUST CN (6,121,200) (5,864,897) (256,303) - (256,303)
2384 PTD SO (117,534,523) (110,572,049) (6,962,473) (4,362) (6,966,835)
2385 P SE (1,645,615) (1,538,239) (107,376) - (107,376)
2386 G-SG SG (106,945) (100,314) (6,631) - (6,631)
2387 G-SG SG (2,653,023) (2,488,537) (164,486) - (164,486)
2388 B17 (482,727,327) (451,611,082) (31,116,245) (4,362) (31,120,607)
2389
2390
2391 108MP Mining Plant Accumulated Depr.
2392 P S - - - - -
2393 P SE - - - - -
2394 B17 - - - - -
2395 108MP Less Centralia Situs Depreciation
2396 P S - - - - -
2397 B17 - - - - -
2398
2399 1081390 ccum Depr - Capital Lease
2400 PTD SO B17 - - - - -
2401 - - - - -
2402
2403 Remove Capital Leases - - - - -
2404 B17 - - - - -
2405
2406 1081399 ccum Depr - Capital Lease
2407 P S - - - - -
2408 P SE B17 - - - - -
2409 - - - - -
2410
2411 Remove Capital Leases - - - - -
2412 B17 - - - - -
2413
24142415 Total General Plant Accum Depreciation B17 (482,727,327) (451,611,082) (31,116,245) (4,362) (31,120,607)
2416
2417
2418
2419 Summary of General Depreciation by Factor
2420 S (241,736,942) (225,119,517) (16,617,425) - (16,617,425)
2421 DGP - - - - -
2422 DGU - - - - -
2423 SE (1,645,615) (1,538,239) (107,376) - (107,376)
2424 SO (117,534,523) (110,572,049) (6,962,473) (4,362) (6,966,835)
2425 CN (6,121,200) (5,864,897) (256,303) - (256,303)
2426 SG (115,689,048) (108,516,379) (7,172,669) - (7,172,669)
2427 DEU - - - - -
2428 SSGCT - - - - -
2429 SSGCH - - - - -
2430 Remove Capital Leases - - - - -
2431 Total General Depreciation by Factor (482,727,327) (451,611,082) (31,116,245) (4,362) (31,120,607)
2432
2433
2434 Total Accum Depreciation - Plant In Service B17 (9,860,360,812) (9,277,785,877) (582,574,935) (216,348) (582,791,282)
2435 111SP ccum Prov for Amort-Steam
2436 P SG - - - - -
2437 P SG - - - - - 2438 B18 - - - - -
2439
2440
2441 111GP ccum Prov for Amort-General
2442 G-SITUS S (10,859,778) (10,526,008) (333,771) - (333,771)
2443 CUST CN - - - - -
2444 I-SG SG - - - - -
2445 PTD SO (3,300,527) (3,105,011) (195,516) - (195,516)
2446 P SE - - - - -
2447 B18 (14,160,305) (13,631,019) (529,286) - (529,286)
2448
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2449
2450 111HP ccum Prov for Amort-Hydro
2451 P SG - - - - -
2452 P SG - - - - -
2453 P SG (2,359,996) (2,213,677) (146,319) - (146,319)
2454 P SG - - - - -
2455 B18 (2,359,996) (2,213,677) (146,319) - (146,319)
2456
2457
2458 111IP ccum Prov for Amort-Intangible Plant
2459 I-SITUS S 27,492,184 28,411,519 (919,335) - (919,335)
2460 P SG - - - - -
2461 P SG (481,584) (451,726) (29,858) - (29,858)
2462 P SE - - - - -
2463 I-SG SG (83,735,109) (78,543,570) (5,191,539) (122,886) (5,314,425)
2464 I-SG SG (100,245,085) (94,029,935) (6,215,150) - (6,215,150)
2465 I-SG SG (5,828,935) (5,467,543) (361,391) - (361,391)
2466 CUST CN (131,687,669) (126,173,730) (5,513,940) - (5,513,940)
2467 P SG - - - - -
2468 P SG (17,482) (16,398) (1,084) - (1,084)
2469 PTD SO (287,615,831) (270,578,135) (17,037,697) (26,687) (17,064,384)
2470 B18 (582,119,511) (546,849,518) (35,269,994) (149,574) (35,419,567)
2471 111IP Less Non-Utility Plant
2472 NUTIL OTH - - - - -
2473 (582,119,511) (546,849,518) (35,269,994) (149,574) (35,419,567)
2474
2475 111390 ccum Amtr - Capital Lease
2476 G-SITUS S - - - - -
2477 P SG - - - - -
2478 PTD SO - - - - -
2479 - - - - -
2480
2481 Remove Capital Lease Amtr - - - - -
2482
2483 Total Accum Provision for Amortization B18 (598,639,812) (562,694,213) (35,945,599) (149,574) (36,095,172)
2484
2485
2486
2487
2488 Summary of Amortization by Factor
2489 S 16,632,406 17,885,511 (1,253,106) - (1,253,106)
2490 DGP - - - - -
2491 DGU - - - - -
2492 SE - - - - -
2493 SO (290,916,358) (273,683,146) (17,233,212) (26,687) (17,259,899)
2494 CN (131,687,669) (126,173,730) (5,513,940) - (5,513,940)
2495 SSGCT - - - - -
2496 SSGCH - - - - -
2497 SG (192,668,190) (180,722,849) (11,945,341) (122,886) (12,068,227)
2498 Less Capital Lease - - - - - 2499 Total Provision For Amortization by Factor (598,639,812) (562,694,213) (35,945,599) (149,574) (36,095,172)
3. REVENUE
ADJUSTMENTS

IDAHO 2017 PROTOCOL Page 3.0 Total
Revenue Adjustments (Tab 3)
TOTAL
3.1 3.2 3.3 3.4 3.5 3.6
Total Normalized Temperature Normalization Revenue Normalization Effective Price Change
Ancillary Services
and Other Revenue REC Revenues Wheeling Revenue
1 Operating Revenues:
2 General Business Revenues (9,125,077) (183,676) (6,541,372) (2,550,029) - - -
3 Interdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues (419,973) - - - 48,446 163,938 (632,357)
6 Total Operating Revenues (9,545,050) (183,676) (6,541,372) (2,550,029) 48,446 163,938 (632,357)
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service & Info - - - - - - -
17 Sales - - - - - - -
18 Administrative & General - - - - - - -
19 Total O&M Expenses - - - - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (1,913,458) (36,821) (1,311,323) (511,194) 9,712 32,864 (126,766)
24 State (433,345) (8,339) (296,978) (115,771) 2,199 7,443 (28,709)
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: (2,346,803) (45,160) (1,608,301) (626,965) 11,911 40,307 (155,475)
29
30 Operating Rev For Return: (7,198,247) (138,517) (4,933,071) (1,923,063) 36,535 123,631 (476,882)
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material & Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant: - - - - - - -
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax - - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: - - - - - - -
56
57 Total Rate Base: - - - - - - -
58
59
60 Estimated ROE impact -1.644% -0.032% -1.127% -0.439% 0.008% 0.028% -0.109%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (9,545,050) (183,676) (6,541,372) (2,550,029) 48,446 163,938 (632,357)
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions - - - - - - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax (9,545,050) (183,676) (6,541,372) (2,550,029) 48,446 163,938 (632,357)
73
74 State Income Taxes (433,345) (8,339) (296,978) (115,771) 2,199 7,443 (28,709)
75
76 Taxable Income (9,111,705) (175,337) (6,244,394) (2,434,257) 46,246 156,495 (603,648)
77
78 Federal Income Taxes (1,913,458) (36,821) (1,311,323) (511,194) 9,712 32,864 (126,766)
IDAHO 2017 PROTOCOL
Revenue Adjustments (Tab 3)
TOTAL
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
19 Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal
24 State
25 Deferred Income Taxes
26 Investment Tax Credit Adj.
27 Misc Revenue & Expense
28 Total Operating Expenses:
29
30 Operating Rev For Return:
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits
36 Elec Plant Acq Adj
37 Pensions
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:
56
57 Total Rate Base:
58
59
60 Estimated ROE impact
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M" Additions
71 Schedule "M" Deductions
72 Income Before Tax
73
74 State Income Taxes
75
76 Taxable Income
77
78 Federal Income Taxes
Page 3.0.1 Total
3.7 0 0 0 0 0 0
2017 Protocol Adjustment 0 0 0 0 0 0
150,000 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
150,000 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
30,070 - - - - - -
6,810 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
36,880 - - - - - -
113,120 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
0.026% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000%
150,000 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
150,000 - - - - - -
6,810 - - - - - -
143,190 - - - - - -
30,070 - - - - - -
Rocky Mountain Powe PAGE 3.1
Idaho Results of Operations - December 201
Temperature Normalization
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Revenue:
Residential 440 1 941,494 ID Situs 941,494
Commercial 442 1 70,253 ID Situs 70,253
Industrial 442 1 (1,195,424) ID Situs (1,195,424)
Total (183,676) (183,676) 3.1.1

Description of Adjustment:
This adjustment normalizes revenues in the test period by comparing actual sales to temperature normalized sales. Temperature
normalization reflects weather or temperature patterns which can be measurably different than normal, defined as the average
temperature over a 20-year rolling time period. This revenue adjustment corresponds with temperature adjustments made to
system peak, energy, and net power costs.
Page 3.1.1
Rocky Mountain Power
State of Idaho
12 Months Ended December 2018
(in $000's)
Adj 3.2 Adj 3.1
A B C D E F G H I J
Total Total Total Total Total
Total Reconciling Unadjusted Normalizing Temperature Type 1 Type 1 Type 2 Type 3 Adjusted
Revenue
Residential $71,971 $3,638 $75,610 ($1,134)$941 ($192)$75,417 ($916)$0 $74,501
Commercial $44,435 ($698)$43,737 ($832)$70 ($762)$42,975 ($419)$0 $42,557
Industrial & Irrigation $64,937 $502 $65,439 $707 ($1,195)($489)$64,951 ($267)$0 $64,684
Public St & Hwy $517 ($14)$503 ($3)$0 ($3)$500 ($2)$0 $498
Special Contract 1-Firm $11,353 $0 $11,353 $295 $0 $295 $11,649 ($74)$0 $11,575
Special Contract 1-Interruptible $82,618 $0 $82,618 ($6,287)$0 ($6,287)$76,331 ($748)$0 $75,583
Special Contract 2 $6,967 $0 $6,967 ($1,052)$0 ($1,052)$5,915 ($56)$0 $5,859
Total Idaho $282,799 $3,429 $286,228 ($6,541)($184)($6,725)$279,503 ($2,550)$0 $276,953
Source / Formula Ref 3.1.4 A+B Ref 3.1.4 Ref. 3.1.4 D+E C+F Ref 3.1.4 Ref 3.1.4 G+H+I

1. Booked revenue includes ECAM charge, DSM, Blue Sky, Property insurance, and BPA credit.
2. Includes removal of DSM, Blue Sky, property insurance adjustment and BPA credit.
3. Includes out of period adjustments, normalization of special contract revenues (buy-through out, curtailment in), removal of revenue accounting adjustments and ECAM.
4. Annualization adj for TAA.
5. No Pro Forma Adjustment
Rocky Mountain Power Page 3.1.2
State of Idaho
Historic 12 Months Ended December 2018
(MWhs)
A B C
Booked
1 Normalized
Residential 703,239 10,356 713,595
Commercial 511,119 1,190 512,308
Industrial 199,133 (2,775)196,357
Irrigation 585,995 (16,612)569,383
Public St & Hwy 2,645 0 2,645
Special Contract 1 Firm 118,172 12,672 130,844
Special Contract 1 Interruptible 1,406,128 (36,724)1,369,404
Special Contract 2 117,004 (13,625)103,379
Total Idaho 3,643,434 6,510 3,649,944
Source / Formula 305 Report A+B

2. The curtailed load includes both economic curtailment and interruption MWh.
Page 3.1.3
Rocky Mountain Power - State of Idaho
Historic 12 Months Ended December 2018
Table 3
Revenue Adjustments
Type 2 Adjustments Type 3 Proforma Adj
Type 1 Adjustments Total
Schedule Booked¹Reconciling Adjustment2 Unadjusted Revenue Normalization3 ECAM Temperature Total Adj Adjusted Price Change4 Adjusted Price Change5 Adjusted
Residential
07RESD0001 $51,955,465 $4,134,439 $56,089,904 ($1,513,580)$675,126 ($838,453)$55,251,450 ($615,951)$54,635,500 $0 $54,635,500
07RESD0036 $17,417,940 $1,629,681 $19,047,622 ($601,922)$266,368 ($335,553)$18,712,068 ($285,610)$18,426,458 $0 $18,426,458
07NETMT135 $330,998 $35,489 $366,486 ($12,906)($12,906)$353,581 ($5,103)$348,478 $0 $348,478
07RGNSV06A $16,269 $860 $17,130 ($683)($683)$16,446 ($217)$16,230 $0 $16,230
07GNSV023A $0 $0 $0 $0 $0 $0 $0 $0
07RGNSV23A $940,537 $76,074 $1,016,611 ($28,064)($28,064)$988,547 ($9,376)$979,172 $0 $979,172
07RNM23135 $4,830 $574 $5,404 ($189)($189)$5,215 ($0)$5,215 $0 $5,215
07OALT07AR $38,571 $807 $39,379 ($294)($294)$39,085 ($154)$38,930 $0 $38,930
07OALCO007 $3,827 $3,827 ($30)($30)$3,796 ($17)$3,780 $0 $3,780
Subtotal $70,708,437 $5,877,925 $76,586,362 $0 ($2,157,667)$941,494 ($1,216,173)$75,370,189 ($916,427)$74,453,762 $0 $74,453,762
Unbilled $43,000 $43,000 $0 $43,000 $43,000 $43,000
BPA Balance Acct $250,999 ($250,999)$0 $0 $0 $0 $0
Line Extensions $3,979 $3,979 $0 $3,979 $3,979 $3,979
Tax Deferral ($789,050)($789,050)$789,050 $789,050 $0 $0 $0
DSM $2,006,223 ($2,006,223)$0 $0 $0 $0 $0 $0
Blue Sky $11,824 ($11,824)$0 $0 $0 $0 $0 $0
Rev Accounting Adj ($234,719)($234,719)$234,719 $234,719 $0 $0 $0
ADJ PROPERTY INSUR ($29,302)$29,302 $0 $0 $0 $0 $0 $0
Total Residential $71,971,391 $3,638,181 $75,609,573 $1,023,769 ($2,157,667)$941,494 ($192,404)$75,417,168 ($916,427)$74,500,742 $0 $74,500,742
Commercial
07GNSV0006 $20,045,206 $20,045,206 ($752,716)$23,500 ($729,216)$19,315,990 ($195,267)$19,120,723 $0 $19,120,723
07NMT06135 $140,794 $140,794 ($5,390)($5,390)$135,404 ($1,664)$133,739 $0 $133,739
07GNSV006A $1,951,496 $205,167 $2,156,662 ($75,589)($75,589)$2,081,073 ($20,849)$2,060,224 $0 $2,060,224
07GNSV0009 $2,706,666 $2,706,666 ($122,950)$3,789 ($119,161)$2,587,505 ($24,415)$2,563,090 $0 $2,563,090
07CISH0019 $417,536 $417,536 ($15,190)$1,675 ($13,514)$404,022 ($7,024)$396,998 $0 $396,998
07GNSV0023 $15,065,211 $15,065,211 ($466,228)$41,288 ($424,940)$14,640,271 ($141,839)$14,498,432 $0 $14,498,432
07NMT23135 $88,986 $453 $89,439 ($3,530)($3,530)$85,908 ($1,019)$84,890 $0 $84,890
07GNSV023F $1,794 $1,794 ($21)($21)$1,773 ($6)$1,767 $0 $1,767
07GNSV023A $2,497,292 $233,114 $2,730,405 ($85,295)($85,295)$2,645,110 ($26,304)$2,618,806 $0 $2,618,806
07GNSV0035 $15,982 $15,982 ($747)($747)$15,235 ($61)$15,174 $0 $15,174
07OALT007N $98,096 $98,096 ($771)($771)$97,325 ($397)$96,928 $0 $96,928
07OALT07AN $3,831 $82 $3,913 ($30)($30)$3,883 ($15)$3,868 $0 $3,868
Subtotal $43,032,889 $438,815 $43,471,704 $0 ($1,528,458)$70,253 ($1,458,205)$42,013,499 ($418,860)$41,594,639 $0 $41,594,639
Unbilled $601,000 $601,000 $0 $601,000 $601,000 $601,000
BPA Balance Acct $21,484 ($21,484)$0 $0 $0 $0 $0
Line Extensions $360,874 $360,874 $0 $360,874 $360,874 $360,874
Tax Deferral ($560,569)($560,569)$560,569 $560,569 $0 $0 $0
DSM $1,131,489 ($1,131,489)$0 $0 $0 $0 $0
Blue Sky $1,182 ($1,182)$0 $0 $0 $0 $0
Rev Accounting Adj ($135,678)($135,678)$135,678 $135,678 $0 $0 $0
ADJ PROPERTY INSUR ($17,501)$17,501 $0 $0 $0 $0 $0 $0
Total Commercial $44,435,170 ($697,839)$43,737,331 $696,247 ($1,528,458)$70,253 ($761,958)$42,975,373 ($418,860)$42,556,513 $0 $42,556,513
Industrial
07GNSV0006 $6,410,789 $6,410,789 ($271,248)($271,248)$6,139,541 ($73,011)$6,066,530 $0 $6,066,530
07GNSV006A $262,141 $29,246 $291,387 ($10,735)($10,735)$280,652 ($3,057)$277,595 $0 $277,595
07GNSV0009 $4,897,655 $4,897,655 ($214,747)($214,747)$4,682,907 ($43,672)$4,639,235 $0 $4,639,235
07CISH0019 $1,810 $1,810 ($58)($58)$1,752 ($26)$1,726 $0 $1,726
07GNSV0023 $1,598,940 $1,598,940 ($51,383)($51,383)$1,547,557 ($14,245)$1,533,312 $0 $1,533,312
07GNSV023S $612 $612 ($14)($14)$597 ($5)$593 $0 $593
07GNSV023A $198,553 $17,608 $216,161 ($6,413)($6,413)$209,748 ($1,917)$207,831 $0 $207,831
07GNSV0035 $0 $0 $0 $0 $0 $0 $0
07OALT007N $4,964 $4,964 ($39)($39)$4,925 ($20)$4,905 $0 $4,905
07OALT07AN $132 $2 $134 ($1)($1)$133 ($1)$132 $0 $132
Subtotal $13,375,596 $46,856 $13,422,452 $0 ($554,638)$0 ($554,638)$12,867,815 ($135,954)$12,731,861 $0 $12,731,861
Unbilled $219,000 $219,000 $150,211 $150,211 $369,211 $369,211 $369,211
BPA Balance Acct $2,194 ($2,194)$0 $0 $0 $0 $0
Page 3.1.4
Rocky Mountain Power - State of Idaho
Historic 12 Months Ended December 2018
Table 3
Revenue Adjustments
Type 2 Adjustments Type 3 Proforma Adj
Type 1 Adjustments Total
Schedule Booked¹
DSM $166,988 ($166,988)$0 $0 $0 $0 $0
Blue Sky $4 ($4)$0 $0 $0 $0 $0
Rev Accounting Adj $19,661 $19,661 ($19,661)($19,661)$0 $0 $0
ADJ PROPERTY INSUR ($45,410)$45,410 $0 $0 $0 $0 $0
Total Industrial $11,732,589 ($76,920)$11,655,669 $2,140,841 ($554,638)$0 $1,586,204 $13,241,873 ($135,954)$13,105,919 $0 $13,105,919
Special Contracts
07SPCL0001 Firm $11,353,324 $11,353,324 $672,621 ($377,222)$295,399 $11,648,723 ($74,019)$11,574,704 $0 $11,574,704
07SPCL0001 Interruptible $82,617,777 $82,617,777 ($2,338,888)($3,947,975)($6,286,863)$76,330,913 ($748,348)$75,582,566 $0 $75,582,566
$0 $1,696,529
Subtotal 07SPCL001 $93,971,100 $0 $93,971,100 $97,898 ($4,325,197)$0 ($4,227,299)$89,743,802 ($890,003)$88,853,799 $0 $88,853,799
07SPCL0002 $6,967,437 $6,967,437 ($714,010)($338,113)($1,052,123)$5,915,314 ($56,158)$5,859,156 $0 $5,859,156
Total Contracts $100,938,538 $0 $100,938,538 ($616,112)($4,663,310)$0 ($5,279,422)$95,659,116 ($946,161)$94,712,955 $0 $94,712,955
Irrigation
07APSA010L $30,696,544 $3,080,822 $33,777,366 ($1,044,196)($719,568)($1,763,764)$32,013,602 ($80,477)$31,933,125 $0 $31,933,125
07APSA010S $596,243 $51,287 $647,530 ($17,179)($13,977)($31,156)$616,374 ($722)$615,652 $0 $615,652
07APSAL10X $17,447,404 $17,447,404 ($530,742)($408,990)($939,732)$16,507,672 ($38,762)$16,468,910 $0 $16,468,910
07APSAS10X $745,258 $745,258 ($19,218)($17,470)($36,688)$708,571 ($1,795)$706,776 $0 $706,776
07APSN010L $507,213 $24,602 $531,815 ($16,479)($11,890)($28,369)$503,446 ($1,097)$502,349 $0 $502,349
07APSN010S $2,574 $145 $2,719 ($50)($60)($110)$2,609 ($6)$2,602 $0 $2,602
07APSNS10X $24,401 $24,401 ($597)($572)($1,169)$23,232 ($90)$23,141 $0 $23,141
07APSVCNLL $972,529 $102,936 $1,075,465 ($38,078)($22,797)($60,875)$1,014,590 ($7,453)$1,007,137 $0 $1,007,137
07APSVCNLS $4,287 $217 $4,504 ($77)($100)($177)$4,327 ($6)$4,320 $0 $4,320
07APSV006A $20,036 $1,948 $21,984 ($640)($640)$21,344 ($0)$21,344 $0 $21,344
07APSV023A $19,662 $1,902 $21,564 ($671)($671)$20,893 ($141)$20,752 $0 $20,752
Subtotal $51,036,151 $3,263,858 $54,300,009 $0 ($1,667,927)($1,195,424)($2,863,351)$51,436,659 ($130,549)$51,306,110 $0 $51,306,110
Unbilled $4,000 $4,000 $0 $4,000 $4,000 $4,000
BPA Balance Acct $10,840 ($10,840)$0 $0 $0 $0 $0
BPA ADJUST FEE $1,266,303 ($1,266,303)$0 $0 $0 $0 $0
Line Extensions $268,255 $268,255 $0 $268,255 $268,255 $268,255
Tax Deferral ($617,683)($617,683)$617,683 $617,683 $0 $0 $0
DSM $1,428,635 ($1,428,635)$0 $0 $0 $0 $0
Blue Sky $23 ($23)$0 $0 $0 $0 $0
Rev Accounting Adj ($170,806)($170,806)$170,806 $170,806 $0 $0 $0
ADJ PROPERTY INSUR ($21,331)$21,331 $0 $0 $0 $0 $0
Total Irrigation $53,204,388 $579,388 $53,783,776 $788,489 ($1,667,927)($1,195,424)($2,074,862)$51,708,914 ($130,549)$51,578,365 $0 $51,578,365
Public Street & Highway Lighting
Schedule 11 $67,061 $67,061 ($435)($435)$66,626 ($202)$66,424 $0 $66,424
Schedule 12E $43,527 $43,527 ($1,225)($1,225)$42,301 ($268)$42,033 $0 $42,033
Schedule 12F $361,112 $361,112 ($5,579)($5,579)$355,533 ($1,335)$354,198 $0 $354,198
Schedule 12P $28,072 $28,072 ($588)($588)$27,484 ($130)$27,354 $0 $27,354
Schedule 23S $17,869 $17,869 ($451)($451)$17,418 ($143)$17,275 $0 $17,275
Subtotal $517,641 $0 $517,641 $0 ($8,278)$0 ($8,278)$509,363 ($2,079)$507,284 $0 $507,284
Unbilled ($9,000)($9,000)$0 ($9,000)($9,000)($9,000)
Tax Deferral ($3,114)($3,114)$3,114 $3,114 $0 $0 $0
DSM $13,726 ($13,726)$0 $0 $0 $0 $0 $0
Rev Accounting Adj ($2,559)($2,559)$2,559 $2,559 $0 $0 $0
Total PSHL $516,694 ($13,726)$502,968 $5,673 ($8,278)$0 ($2,605)$500,363 ($2,079)$498,284 $0 $498,284
Total State of Idaho $282,798,770 $3,429,085 $286,227,855 $4,038,906 ($10,580,278)($183,676)($6,725,048)$279,502,807 ($2,550,029)$276,952,778 $0 $276,952,778
Ref 3.1.1 Ref 3.1.1 Ref 3.1.1 Ref 3.1.1 Ref 3.1.1 Ref 3.1.1 Ref 3.1.1 Ref 3.1.1 Ref 3.1.1 Ref 3.1.1
1. Booked revenue includes ECAM charge, DSM, Bluesky, Property insurance, and BPA credit.
3. Includes out of period adjustments, normalization of special contract revenues (buy-through out, curtailment in), removal of revenue accounting adjustments and ECAM.
4. Annualization Adj for TAA.
5. No Pro Forma Adjustment.
Rocky Mountain Powe PAGE 3.2
Idaho Results of Operations - December 201
Revenue Normalization
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Revenue:
Residential 440 1 (1,133,899) ID Situs (1,133,899)
Commercial 442 1 (832,211) ID Situs (832,211)
Industrial 442 1 706,766 ID Situs 706,766
Public St & Hw 444 1 (2,605) ID Situs (2,605)
Special Contract 1 - Firm 442 1 295,399 ID Situs 295,399
Special Contract 1 - Interruptible 442 1 (6,286,863) ID Situs (6,286,863)
Special Contract 1 - Curtailed 442 1 1,764,16 ID Situs 1,764,16
Special Contract 2 442 1 (1,052,123) ID Situs (1,052,123)
Total (6,541,372) (6,541,372) 3.1.1
Description of Adjustment:
Included in actual revenue 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.
Rocky Mountain Powe PAGE 3.3
Idaho Results of Operations - December 201
Effective Price Chang
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Revenue:
Residential 440 2 (916,427) ID Situs (916,427)
Commercial 442 2 (418,860) ID Situs (418,860)
Industrial 442 2 (266,502) ID Situs (266,502)
Public St & Hw 444 2 (2,079) ID Situs (2,079)
Special Contract 1 - Firm 442 2 (74,019) ID Situs (74,019)
Special Contract 1 - Interruptible 442 2 (748,348) ID Situs (748,348)
Special Contract 1 - Curtailed 442 2 (67,636) ID Situs (67,636)
Special Contract 2 442 2 (56,158) ID Situs (56,158) Total Type 2 (2,550,029) (2,550,029)
Description of Adjustment:
This adjustment annualizes the price change as established in the Tax Cuts & Jobs Act, Docket No. GNR-U-18-01 effective 6/1/18.
3.1.1
Rocky Mountain Powe PAGE 3.4
Idaho Results of Operations - December 201
Ancillary Services and Other Revenu
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Revenue:
Ancillary Contract Renewal 456 3 781,391 SG 6.2000% 48,446 3.4.1

Description of Adjustment:
This adjustment includes ancillary revenue contract changes that are included in the net power cost study.
Page 3.4.1
Rocky Mountain Power
Results of Operations - December 2018
Ancillary Services Revenue
Description
12 Months
Ended December
2018
12 Months
Ending Incremental 2017P
SCL Stateline Demand & Energy 10,266,057 11,072,110 806,053 456 SGBPA Foote Creek 4 Ancillary Service 777,037 763,524 (13,513) 456 SG
Foote Creek 1 Ancillary Service 141,758 65,533 (76,225) 456 SG
EWEB Foote Creek 1 Ancillary Service 147,389 212,465 65,076 456 SG
EWEB Credit (202,709) (202,709) (0) 456 SG
EWEB Foote Creek 1 O&M 43,223 43,223 (0) 456 SG
11,172,755 11,954,146 781,391
Ref. 3.4
Rocky Mountain Powe PAGE 3.5
Idaho Results of Operations - December 201
REC Revenue
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Add December 2018 REC Revenues Reallocated According to RPS Eligibility
OR/CA/WA RPS Eligible:
Realloc. of Dec 2018 Rev. for Non-RPS State 456 1 217,463 SG 6.2000% 13,483 3.5.2
Adjustment for CA RPS Banking 456 1 (8,751) C Situs - 3.5.2
Adjustment for OR RPS Banking 456 1 (159,947) OR Situs - 3.5.2
Adjustment for WA RPS Banking 456 1 (48,764) WA Situs - 3.5.2
- 13,483
OR/CA RPS Eligible
Realloc. of Dec 2018 Rev. for Non-RPS State 456 1 585,096 SG 6.2000% 36,276 3.5.2
Adjustment for CA RPS Banking 456 1 (30,352) C Situs - 3.5.2
Adjustment for OR RPS Banking 456 1 (554,744) OR Situs - 3.5.2
- 36,276
CA RPS Eligible
Realloc. of Dec 2018 Rev. for Non-RPS State 456 1 2,370 SG 6.2000% 147 3.5.2
Adjustment for CA RPS Banking 456 1 (2,370) C Situs - 3.5.2
Adjustment for OR RPS - Ineligible Wind 456 1 (43,315) OR Situs - 3.5.2
Adjustment for OR RPS - Ineligible Wind 456 1 43,315 OTHE 0.0000% - 3.5.2
- 147
Remove December 2018 REC Deferral 456 1 (1,262,161) SG 6.2000% (78,253) 3.5.1
Incremental Adjust Dec 2018 Rev. to Dec 201 456 3 2,266,580 SG 6.2000% 140,527 3.5.3
Re-allocate Dec 2019 REC Revenues According to RPS Eligibility
OR/CA/WA RPS Eligible:
Realloc. of Dec 2019 Rev. for Non-RPS State 456 3 (3,927) SG 6.2000% (243) 3.5.3
Adjustment for CA RPS Banking 456 3 158 C Situs - 3.5.3
Adjustment for OR RPS Banking 456 3 2,889 OR Situs - 3.5.3
Adjustment for WA RPS Banking 456 3 881 WA Situs - 3.5.3
- (243)
OR/CA RPS Eligible
Realloc. of Dec 2019 Rev. for Non-RPS State 456 3 838,649 SG 6.2000% 51,996 3.5.3
Adjustment for CA RPS Banking 456 3 (43,505) C Situs - 3.5.3
Adjustment for OR RPS Banking 456 3 (795,145) OR Situs - 3.5.3
- 51,996
CA RPS Eligible
Realloc. of Dec 2019 Rev. for Non-RPS State 456 3 688 SG 6.2000% 43 3.5.3
Adjustment for CA RPS Banking 456 3 (688) C Situs - 3.5.3
Adjustment for OR RPS - Ineligible Wind 456 3 93,651 OR Situs - 3.5.3
Adjustment for OR RPS - Ineligible Wind 456 3 (93,651) OTHE 0.0000% - 3.5.3
- 43
Add Est. Leaning Juniper Rev. 12 ME Dec. 201 456 3 (583) SG 6.2000% (36) 3.5.3
Description of Adjustment:
Renewable energy credits (RECs) represent the environmental attributes of power produced from renewable energy facilities. RECs can be detached and sold separately from the electricity commodity. RECs may also be applied to meet renewable portfolio standards (RPS) in various states. Currently, California (CA), Oregon (OR), and Washington (WA) have renewable portfolio standards. As such, the Company does not sell RECs that are eligible for CA, OR, or WA RPS compliance. Instead, the Company uses these RECs to comply with current year or future year RPS requirements. This adjustment restates REC revenues in the 12 months ended December 2018, adjusts REC revenues to 12 months ended December 2019, and reallocates OR, CA, and WA SG factor amounts to the Company's other jurisdictions. Actual REC revenues are accounted for in the Company's ECAM filings as ordered by the Idaho Commission in Order No. 32196, Case No. PAC-E-10-07. Additionally, Leaning Juniper revenues are adjusted to 12 months ended December 2019. this adjustment adds to results revenue associated with Leaning Juniper. REC deferrals are also removed consistent with adjustment 5.1, which removes NPC deferrals included in unadjusted results.
Page 3.5.1
Rocky Mountain Power
Idaho Results of Operations - December 2018
REC Revenue
Actuals as Booked
Posting Date Fin Accrual Fin Reversal SAP Total
FERC Acct (Ref B1)4562700 4562700 4562700
SAP Acct 301944 301944 301945
January-18 (233,370) 221,994 (213,146) (224,521)
February-18 (162,349) 233,370 (23,839) 47,182
March-18 (437,477) 162,349 (161,700) (436,828)
April-18 (140,885) 437,477 (435,753) (139,160)
May-18 (485) 140,885 (140,365) 34
June-18 (632) 485 - (147)
July-18 (593) 632 (171,000) (170,961)
August-18 (625) 593 - (32)
September-18 (415) 625 - 210
October-18 (681,860) 415 - (681,445)
November-18 (462,882) 681,860 (693,122) (474,144)
December-18 (32,948) 462,882 (466,703) (36,770)
12 ME December 2018 Total (2,154,518) 2,343,565 (2,305,628) (2,116,582)
Ref. 3.5.2
REC Deferrals Included in Unadjusted Results:
FERC Account 4562700
(1,262,161) Ref. 3.5
Page 3.5.2
Rocky Mountain PowerIdaho Results of Operations - December 2018REC RevenueAdjustment to Reallocate December 2018 Revenue
2,116,582$ Ref. 3.5.1
Reallocate December 2018 REC Revenue for Renewable Portfolio Standards
Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC OtherSG Factor Amounts SG 100.000%1.420%25.946%7.910%14.769%43.723%6.200%0.033%
Actual December 2018 REC Rev - Eligible for CA/OR/WA RPS 1 SG 399,006 5,664 103,525 31,562 58,929 174,456 24,738 132
Ref 3.5Adjustment for RPS/Commission order 1 SG 217,463 3,087 56,422 17,202 32,117 95,080 13,483 72 Adjustment for RPS/Commission order 1 Situs (217,463) (8,751) (159,947) (48,764) Ref. 3.5 Ref. 3.5 Ref. 3.5Actual December 2018 REC Revenues - Reallocated totals 399,006 - - - 91,046 269,536 38,221 204
Actual December 2018 REC Rev - Eligible for CA/OR RPS 1 SG 1,552,999 22,046 402,937 122,846 229,361 679,011 96,285 513
Ref 3.5Adjustment for RPS/Commission order 1 SG 585,096 8,306 151,807 46,283 86,412 255,819 36,276 193 Adjustment for RPS/Commission order 1 Situs (585,096) (30,352) (554,744)
Ref. 3.5 Ref. 3.5
Actual December 2018 REC Revenues - Reallocated totals 1,552,999 - - 169,129 315,774 934,830 132,561 706
Actual December 2018 REC Rev - Eligible for CA RPS Only 1 SG 164,576 2,336 42,700 13,018 24,306 71,957 10,204 54 - Ref 3.5Adjustment for RPS/Commission order 1 SG 2,370 34 615 187 350 1,036 147 1 Adjustment for RPS/Commission order 1 Situs (2,370) (2,370) (43,315) 43,315 Ref. 3.5 Ref. 3.5
Actual December 2018 REC Revenue - Reallocated totals 164,576 - - 13,206 24,656 72,993 10,351 55 43,315
Ref.3.5
Reallocated REC Revenue for 12 ME December 2018 1 SG 804,928 11,426 208,844 63,672 118,879 351,935 49,905 266 - 1 Situs (804,928) (41,473) (758,007) (48,764) - - - - 43,315
Actual December 2018 REC Revenue - Total Reallocated 2,116,582 - - 182,335 431,476 1,277,359 181,132 965 43,315 Ref. 3.5.1
Page 3.5.3
Rocky Mountain Power
Idaho Results of Operations - December 2018
REC RevenueAdjustment to Reallocate December 2019 Revenue
Incremental Adjustment Calculation:
REC Revenues Booked - 12 ME Dec 2018 2,116,582$ Ref. 3.5.2
REC Revenues Estimated - 12 ME Dec 2019 4,383,162$ Ref. 3.5.4
Incremental Adjustment - REC Revenues 2,266,580$ Ref. 3.5
(These numbers represent the difference between Pages 3.5.4 and 3.5.2)
Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC OtherSG Factor Amounts SG 100.000%1.420%25.946%7.910%14.769%43.723%6.200%0.033%
Estimated December 2019 REC Rev - Eligible for CA/OR/WA RPS 3 SG (7,206) (102) (1,870) (570) (1,064) (3,151) (447) (2)
Ref 3.5Adjustment for RPS/Commission order 3 SG (3,927) (56) (1,019) (311) (580) (1,717) (243) (1) Adjustment for RPS/Commission order 3 Situs 3,927 158 2,889 881
Ref. 3.5 Ref. 3.5 Ref. 3.5
3 SG 2,225,998 31,599 577,551 176,082 328,756 973,263 138,011 735
Ref 3.5
Adjustment for RPS/Commission order 3 SG 838,649 11,905 217,594 66,339 123,860 366,679 51,996 277 Adjustment for RPS/Commission order 3 Situs (838,649) (43,505) (795,145)
Ref. 3.5 Ref. 3.5- 242,421 452,616 1,339,942 190,007 1,012
3 SG 47,788 678 12,399 3,780 7,058 20,894 2,963 16 -
Ref 3.5Adjustment for RPS/Commission order 3 SG 688 10 179 54 102 301 43 0 Adjustment for RPS/Commission order 3 Situs (688) (688) 93,651 (93,651)
Ref.3.5 Ref. 3.5
Ref. 3.53SG835,410 11,859 216,753 66,083 123,381 365,263 51,795 276 - 3 Situs (835,410) (44,035) (698,605) 881 - - - - (93,651)
Estimated December 2019 REC Revenue - Total Reallocated 2,266,580 - 106,229 246,256 458,131 1,356,269 192,322 1,024 (93,651)
2018 Actual Leaning Juniper Revenue 7,910 2019 Estimated Leaning Juniper Revenue 7,326 Ref. 3.5.4Incremental Leaning Juniper Revenue Adjustment (583) Ref. 3.5
Page 3.5.4
Rocky Mountain Power
Idaho Results of Operations - December 2018
REC Revenue
Adjustment to Reallocate December 2019 Revenue
December 2019 - Estimated REC Revenues CA/OR/WA RPS Eligible Resources 391,800$
December 2019 - Estimated REC CA/OR RPS Eligible Resources 3,778,997$
December 2019 - Estimated REC Revenues CA RPS Eligible Resources 212,364$
Total December 2019 Estimated REC Revenue 4,383,162$ Ref. 3.5.3
Reallocate December 2019 REC Revenue for Renewable Portfolio Standards
Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC OtherSG Factor Amounts SG 100.000%1.420%25.946%7.910%14.769%43.723%6.200%0.033%
Estimated December 2019 REC Rev - Eligible for CA/OR/WA RPS 3 SG 391,800 5,562 101,655 30,992 57,865 171,305 24,291 129
Adjustment for RPS/Commission order 3 SG 213,535 3,031 55,403 16,891 31,537 93,363 13,239 71 Adjustment for RPS/Commission order 3 Situs (213,535) (8,593) (157,059) (47,884)
Estimated December 2019 REC Revenues - Reallocated Totals 391,800 - - - 89,402 264,668 37,531 200
Estimated December 2019 REC Rev - Eligible for CA/OR RPS 3 SG 3,778,997 53,645 980,488 298,928 558,118 1,652,274 234,296 1,248
Adjustment for RPS/Commission order 3 SG 1,423,745 20,211 369,401 112,622 210,272 622,498 88,272 470 Adjustment for RPS/Commission order 3 Situs (1,423,745) (73,856) (1,349,889)
Estimated December 2019 REC Revenues - Reallocated Totals 3,778,997 - - 411,550 768,389 2,274,772 322,568 1,718
Estimated December 2019 REC Rev - Eligible for CA RPS Only 3 SG 212,364 3,015 55,099 16,799 31,364 92,851 13,166 70 -
Adjustment for RPS/Commission order 3 SG 3,058 43 793 242 452 1,337 190 1 Adjustment for RPS/Commission order 3 Situs (3,058) (3,058) 50,336 (50,336)
Estimated December 2019 REC Revenue - Reallocated Totals 212,364 - 106,229 17,040 31,816 94,188 13,356 71 (50,336)
Reallocated REC Revenue for 12 ME December 2019 3 SG 1,640,338 23,286 425,597 129,755 242,260 717,198 101,700 542 - 3 Situs (1,640,338) (85,507) (1,456,611) (47,884) - - - - (50,336)
Estimated December 2019 REC Revenue - Total Reallocated 4,383,162 - 106,229 428,591 889,607 2,633,628 373,454 1,989 (50,336)
Ref. 3.5.3
Total CompanyEstimated REC sales 4,383,162 8.52%373,454
Estimated Leaning Juniper revenue 7,326 6.20%454
Total CY 2019 REC revenue forecast 4,390,488 373,909
1) Factor calculations:8.52%=(B) / (A)
Rocky Mountain Powe PAGE 3.6
Idaho Results of Operations - December 201
Wheeling Revenu
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Revenue:
Other Electric Revenues 456 1 (12,623,472 SG 6.2000% (782,650) 3.6.1
Other Electric Revenues 456 2 (199,767) SG 6.2000% (12,385) 3.6.1
Other Electric Revenues 456 3 2,623,861 SG 6.2000% 162,678 3.6.1
(10,199,377 (632,357)
Adjustment Detail:
Actual Wheeling Revenues 12 ME December 201 116,616,88 3.6.1
Total Adjustments (10,199,377 Above
Adjusted Wheeling Revenues 12 ME December 201 106,417,50 3.6.1
Description of Adjustment:
This adjustment removes out-of-period and one-time adjustments from the 12 months ended December 2018 and adds in pro forma
changes through December 2019.
Page 3.6.1
Rocky Mountain Power
Results of Operations - December 2018
Wheeling Revenue
Customer Total
Total (116,616,886)
Ref 3.6
1 Remove refunds and other out of period adjustments 12,623,472
2 Annualize City of Roseville (819,609)
2 Annualize 3 Phases (83)
2 Annualize Navajo Tribal Utility Authority (55,415)
2 Clatskanie Reduction of Reservation 1,074,874
3 Obsidian Renewables 50MW PTP (1,753,419)
3 EWEB 25MW PTP (870,442)
Rocky Mountain Powe PAGE 3.7
Idaho Results of Operations - December 201
2017 Protocol Adjustmen
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Revenues:
Residential 440 1 32,225 ID Situs 32,225 3.7.1
Commercial 442 1 21,388 ID Situs 21,388 3.7.1
Industrial (includes Irrigation) 442 1 96,250 ID Situs 96,250 3.7.1
Street & Highway Lighting 444 1 138 ID Situs 138 3.7.1
150,000 150,000
Description of Adjustment:
The 2017 Protocol Equalization Adjustment, approved as part of the stipulation in Docket ID PAC-E-15-16, authorized the
Company to begin deferral on January 1, 2018 to a regulatory asset. The deferral is credited to general business revenues and
was normalized out of results in the revenue accounting adjustments included in adjustment 3.2. This adjustment adds the deferral
back into Idaho's results of operation.
Page 3.7.1
Rocky Mountain Power
Results of Operations - December 2018
2017 Protocol Equalization Adjustment
GL Account 187305
The deferral of the 2017 Protocol Equalization Adjustment began 1/1/2018. The deferral is
credited to revenue accounts.
Accrual
Account Description Proforma Amount
187305 Deferral of Account 187305 150,000 Ref 3.7.2
Spread to Revenue Accounts
440 Residential Sales 21.483%
442 Commercial Sales 14.258%
442 Industrial 64.167%
444 Street & Highway Lighting 0.092%
100.000%
Reduce revenue accounts for savings:
440 Residential Sales 32,225 Ref 3.7
442 Commercial & Industrial Sales 21,388 Ref 3.7
442 Industrial (includes Irrigation)96,250 Ref 3.7
445 Street & Highway Lighting 138 Ref 3.7
150,000
Page 3.7.2
Rocky Mountain Power
Results of Operations - December 2018
2017 Protocol Deferral
GL Account 187305
Per the 2017 Protocol stipulation, the Equalization Adjustment is deferred on a monthly basis of $12,500
per month until the rate effective date of the next general rate case.
Beg Balance Deferral Amortization End Balance2018January- 12,500 - 12,500 February 12,500 12,500 - 25,000
March 25,000 12,500 - 37,500
April 37,500 12,500 - 50,000
May 50,000 12,500 - 62,500 June 62,500 12,500 - 75,000 July 75,000 12,500 - 87,500
August 87,500 12,500 - 100,000
September 100,000 12,500 - 112,500
October 112,500 12,500 - 125,000 November 125,000 12,500 - 137,500 December 137,500 12,500 - 150,000
Deferral 12 Months Ended December 2018 150,000 -
Ref 3.7.1
4. O&M ADJUSTMENTS

IDAHO 2017 PROTOCOL Page 4.0 Total
O&M Adjustments (Tab 4)
TOTAL
4.1 4.2 4.3 4.4 4.5 4.6
Total Normalized
Miscellaneous General Expense
and Revenue
Wage and Employee Benefit -
Annualization
Wage and Employee Benefit -
Pro Forma
Class 1 DSM
Program Costs Outside Services
Generation Expense
Normalization
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3 Interdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues - - - - - - -
6 Total Operating Revenues - - - - - - -
7
8 Operating Expenses:
9 Steam Production (199,884) - 17,811 287,224 - - (504,919)
10 Nuclear Production - - - - - - -
11 Hydro Production 51,662 - 3,017 48,645 - - -
12 Other Power Supply (2,910,636) (35) 6,826 110,080 (2,968,033) - (59,473)
13 Transmission 88,929 - 5,193 83,736 - - -
14 Distribution 307,358 - 17,947 289,411 - - -
15 Customer Accounting (107,806) (143) 7,670 123,693 - - -
16 Customer Service & Info 10,805 6,052 278 4,476 - - -
17 Sales - - - - - - -
18 Administrative & General (12,120) 1,300 8,106 130,724 - (37,324) -
19 Total O&M Expenses (2,771,692) 7,174 66,848 1,077,988 (2,968,033) (37,324) (564,392)
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal 548,538 (8,531) (13,401) (216,100) 594,990 7,482 113,141
24 State 124,229 (1,932) (3,035) (48,941) 134,749 1,695 25,623
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense 35,380 35,380 - - - - -
28 Total Operating Expenses: (2,063,546) 32,091 50,413 812,948 (2,238,295) (28,147) (425,627)
29
30 Operating Rev For Return: 2,063,546 (32,091) (50,413) (812,948) 2,238,295 28,147 425,627
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material & Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant: - - - - - - -
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax - - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: - - - - - - -
56
57 Total Rate Base: - - - - - - -
58
59
60 Estimated ROE impact 0.471% -0.007% -0.012% -0.186% 0.511% 0.006% 0.097%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 2,736,312 (42,554) (66,848) (1,077,988) 2,968,033 37,324 564,392
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions - - - - - - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax 2,736,312 (42,554) (66,848) (1,077,988) 2,968,033 37,324 564,392
73
74 State Income Taxes 124,229 (1,932) (3,035) (48,941) 134,749 1,695 25,623
75
76 Taxable Income 2,612,083 (40,622) (63,813) (1,029,047) 2,833,284 35,630 538,769
77
78 Federal Income Taxes 548,538 (8,531) (13,401) (216,100) 594,990 7,482 113,141
IDAHO 2017 PROTOCOL
O&M Adjustments (Tab 4)
TOTAL
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
19 Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal
24 State
25 Deferred Income Taxes
26 Investment Tax Credit Adj.
27 Misc Revenue & Expense
28 Total Operating Expenses:
29
30 Operating Rev For Return:
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits
36 Elec Plant Acq Adj
37 Pensions
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:
56
57 Total Rate Base:
58
59
60 Estimated ROE impact
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M" Additions
71 Schedule "M" Deductions
72 Income Before Tax
73
74 State Income Taxes
75
76 Taxable Income
77
78 Federal Income Taxes
Page 4.0.1 Total
4.7 4.8 4.9 4.10 0 0 0
Injuries and
Damages
Revenue Sensitive Items/
Uncollectibles
Memberships &
Subscriptions
Idaho Pension Expense - Cash
Basis 0 0 0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- (239,027) - - - - -
- - - - - - -
- - - - - - -
(491,998) (21,425) (38,770) 437,267 - - -
(491,998) (260,452) (38,770) 437,267 - - -
- - - - - - -
- - - - - - -
- - - - - - -
98,629 52,212 7,772 (87,657) - - -
22,337 11,825 1,760 (19,852) - - -
- - - - - - -
- - - - - - -
- - - - - - -
(371,032) (196,416) (29,238) 329,758 - - -
371,032 196,416 29,238 (329,758) - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
0.085% 0.045% 0.007% -0.075% 0.000% 0.000% 0.000%
491,998 260,452 38,770 (437,267) - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
491,998 260,452 38,770 (437,267) - - -
22,337 11,825 1,760 (19,852) - - -
469,661 248,628 37,010 (417,415) - - -
98,629 52,212 7,772 (87,657) - - -
Rocky Mountain Powe PAGE 4.1
Idaho Results of Operations - December 201
Miscellaneous General Expense and Revenu
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Revenue:
Gain on Property Sale 421 1 (287,528) SG 6.2000% (17,827)
Gain on Property Sale 421 1 (157,433) UT Situs -
Gain on Property Sale 421 1 (62) WA Situs -
Gain on Property Sale 421 1 897,936 SO 5.9238% 53,192
Loss on Property Sales 421 1 7,672 SG 6.2000% 476
Loss on Property Sales 421 1 196 WY Situs -
Loss on Property Sales 421 1 (7,777) SO 5.9238% (461)
Loss on Property Sales 421 1 (91) OR Situs -
452,914 35,380 4.1.1
Adjustment to Expense:
Other Expense 557 1 (563) SG 6.2000% (35)
Customer Records 903 1 (3,404) CN 4.1871% (143)
Customer Records 903 1 (24,752) OR Situs -
Oper Superv & Eng 908 1 (302) CN 4.1871% (13)
Informational Advertising 909 1 (89,160) CN 4.1871% (3,733)
Informational Advertising 909 1 (839) C Situs -
Informational Advertising 909 1 23,078 OR Situs -
Informational Advertising 909 1 9,798 ID Situs 9,798
Informational Advertising 909 1 (49,078) UT Situs -
Informational Advertising 909 1 14,652 WA Situs -
Informational Advertising 909 1 1,146 WY Situs -
Office Supplies and Expens 921 1 2,791 SO 5.9238% 165
Office Supplies and Expens 921 1 507 OR Situs -
Outside Services 923 1 (18,692) SO 5.9238% (1,107)
Duplicate Charages 929 1 (3,421) SO 5.9238% (203)
Advertising 930 1 58,378 CN 4.1871% 2,444
Advertising 930 1 588 UT Situs -
Total Miscellaneous General Expense Remova (79,273) 7,174 4.1.1
Description of Adjustment:
This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-regulated
accounts. It also reallocates gains and losses on property sales to reflect the appropriate allocation.
Page 4.1.1
Rocky Mountain Power
Description FERC Factor Amt to Exclude
FERC 421 - (Gain)/Loss on Sale of Utility Plant
452,914 Ref 4.1
Non-Regulated Flights
Other Expenses
Oper Superv & Eng
Customer Service Expense
Office Supplies and Expenses
FERC 909 - Informational & Instructional Advertising
Blue Sky 909 CN 3,053
Blue Sky 909 OR 21,824
Blue Sky 903 CN (3,404)
Blue Sky 903 OR (24,752)
Blue Sky 929 SO (3,421)
DSM 909 CN (3,836)
Sponsorships 909 OR (1,298) Sponsorships 909 UT (49,467) Campaign 909 CN (58,378) Campaign 930 CN 58,378 Campaign 909 UT (588)
Campaign 930 UT 588
Remove system allocation 909 CN (28,286)
Remove system allocation 909 OR (898)
Remove system allocation 909 CA (2,619)
Remove system allocation 909 UT (9,591)
Remove system allocation 909 WY (190)
Add situs allocation 909 ID 9,798
Add situs allocation 909 UT 10,569
Add situs allocation 909 WY 1,336 Add situs allocation 909 WA 14,652 Add situs allocation 909 CA 1,780 Add situs allocation 909 OR 3,449 (61,301)
FERC 921 - Office Supplies & Expenses
Expense removal 921 SO 24,845
Expense removal 921 OR 507
25,352
FERC 923 - Outside Services
Intercompany SERP Costs 923 SO (18,692)
TOTAL MISC GENERAL EXPENSE TO REMOVE (79,273) Ref 4.1
Results of Operations - December 2018
Miscellaneous General Expense & Revenue
Rocky Mountain Powe PAGE 4.2
Idaho Results of Operations - December 201
Wage and Employee Benefit - Annualizatio
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Steam Operations 500 2 158,443 SG 6.2000% 9,823
Steam Operations 503 2 - SE 6.5250% -
Fuel Related-Non NP 501 2 331 SE 6.5250% 22
Steam Maintenanc 510 2 - SG 6.2000% -
Steam Maintenanc 512 2 128,491 SG 6.2000% 7,966
Steam Maintenanc 512 2 - SG 6.2000% -
Hydro Operations 535 2 26,347 SG-P 6.2000% 1,634
Hydro Operations 535 2 11,783 SG-U 6.2000% 731
Hydro Maintenanc 545 2 8,811 SG-P 6.2000% 546
Hydro Maintenanc 545 2 1,714 SG-U 6.2000% 106
Other Operations 546 2 - SG 6.2000% -
Other Operations 549 2 - SG 6.2000% -
Other Operations 548 2 24,555 SG 6.2000% 1,522
Other Operations 549 2 71 OR Situs -
Other Maintenance 551 2 - SG 6.2000% -
Other Maintenance 553 2 7,545 SG 6.2000% 468
Other Maintenance 553 2 - SG-W 6.2000% -
Other Power Supply Expense 557 2 - SE 6.5250% -
Other Power Supply Expense 557 2 83 ID Situs 83
Other Power Supply Expense 557 2 76,658 SG 6.2000% 4,753
Transmission Operations 560 2 46,390 SG 6.2000% 2,876
Transmission Maintenance 571 2 37,363 SG 6.2000% 2,317
Distribution Operations 580 2 55,639 ID Situs 3,839
Distribution Operations 580 2 51,336 SNPD 4.9712% 2,552
Distribution Maintenance 593 2 169,816 ID Situs 10,702
Distribution Maintenance 593 2 17,174 SNPD 4.9712% 854
Customer Accounts 903 2 74,371 CN 4.1871% 3,114
Customer Accounts 903 2 46,668 ID Situs 4,556
Customer Services 908 2 6,654 CN 4.1871% 279
Customer Services 908 2 147 OTHE 0.0000% -
Customer Services 908 2 13,747 ID Situs (1)
Administrative & General 920 2 1,240 ID Situs 29
Administrative & General 920 2 130,939 SO 5.9238% 7,757
Administrative & General 935 2 40 ID Situs -
Administrative & General 935 2 5,421 SO 5.9238% 321
1,101,777 66,848 4.3.2
Description of Adjustment:
This adjustment annualizes the wage and benefit increases that occurred during the twelve month period ended December 2018 for
labor charged to operations and maintenance accounts. See page 4.3.1 for more information on how this adjustment was calculated.
Rocky Mountain Powe PAGE 4.3
Idaho Results of Operations - December 201
Wage and Employee Benefit - Pro Form
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Steam Operations 500 3 2,555,037 SG 6.2000% 158,411
Fuel Related-Non NP 501 3 5,332 SE 6.5250% 348
Steam Maintenanc 512 3 2,072,024 SG 6.2000% 128,465
Hydro Operations 535 3 424,872 SG-P 6.2000% 26,342
Hydro Operations 535 3 190,016 SG-U 6.2000% 11,781
Hydro Maintenanc 545 3 142,082 SG-P 6.2000% 8,809
Hydro Maintenanc 545 3 27,638 SG-U 6.2000% 1,714
Other Operations 548 3 395,967 SG 6.2000% 24,550
Other Operations 549 3 1,145 ID Situs -
Other Maintenance 553 3 121,675 SG 6.2000% 7,544
Other Power Supply Expense 557 3 - SE 6.5250% -
Other Power Supply Expense 557 3 1,344 ID Situs 1,344
Other Power Supply Expense 557 3 1,236,173 SG 6.2000% 76,642
Transmission Operations 560 3 748,075 SG 6.2000% 46,380
Transmission Maintenance 571 3 602,515 SG 6.2000% 37,356
Distribution Operations 580 3 897,222 ID Situs 61,911
Distribution Operations 580 3 827,833 SNPD 4.9712% 41,153
Distribution Maintenance 593 3 2,738,438 ID Situs 172,580
Distribution Maintenance 593 3 276,947 SNPD 4.9712% 13,768
Customer Accounts 903 3 1,199,302 CN 4.1871% 50,216
Customer Accounts 903 3 752,567 ID Situs 73,476
Customer Services 908 3 107,294 CN 4.1871% 4,493
Customer Services 908 3 2,375 OTHE 0.0000% -
Customer Services 908 3 221,684 ID Situs (17)
Administrative & General 920 3 2,111,509 SO 5.9238% 125,081
Administrative & General 920 3 19,990 ID Situs 465
Administrative & General 935 3 87,411 SO 5.9238% 5,178
Administrative & General 935 3 646 ID Situs -
17,767,114 1,077,988 4.3.2
Description of Adjustment:
This adjustment 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 for more information on how this
adjustment was calculated. 
Page 4.3.1
Rocky Mountain Power
Results of Operations - December 2018
Wage and Employee Benefit Adjustment
The unadjusted, annualized (12 months ended December 2018), and pro forma period (12 months ending
December 2019) labor expenses are summarized on page 4.3.2. The following is an explanation
of the procedures used to develop the labor benefits & expenses used in this adjustment.
1. Actual December 2018 total labor related expenses are identified on page 4.3.2, including bare
labor, incentive, other labor, pensions, benefits, and payroll taxes.
2. Actual December 2018 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 December 2018 regular time, overtime, and premium pay expenses were then
escalated prospectively by labor group to December 2019 (see page 4.3.4). Union and non-union costs
were escalated using the contractual and target rates found on page 4.3.5.
4. Compensation related to the Annual Incentive Plan is included at the December 2019
target level. The Annual Incentive Plan is the second step of a two-stage compensation philosophy that
provides employees with market average compensation with a portion at risk and based on
achieving annual goals. Union employees do not participate in the Company's Annual Incentive
Plan; instead, they receive annual increases to their wages that are reflected in the escalation
described above.
5. Pro Forma December 2019 pension and employee benefit expenses are based on either
actuarial projections or are calculated by using actual December 2018 data escalated to December 2019.
These expenses can be found on page 4.3.7.
6. Payroll tax calculations can be found on page 4.3.8.

Page 4.3.2
Rocky Mountain Power
Results of Operations - December 2018Wage and Employee Benefit Adjustment
Actual Annualized Pro Forma
Account Description Adjustment Adjustment Ref.
5001XX Regular Ordinary Time 423,593,531 424,921,000 1,327,469 434,256,307 9,335,307
5002XX Overtime 62,765,910 62,962,607 196,698 64,345,865 1,383,258
5003XX Premium Pay 8,589,436 8,616,354 26,918 8,805,651 189,297
4.3.3&4
5005XX Unused Leave Accrual 2,960,745 2,970,024 9,278 3,035,274 65,250 4.3.6
500600 Temporary/Contract Labor 15,785 15,785 - 15,785 -
500700 Severance Pay 527,769 527,769 - 527,769 -
500850 Other Salary/Labor Costs 3,575,957 3,575,957 - 3,575,957 -
50109X Joint Owner Cutbacks (1,297,679) (1,301,746) (4,067) (1,330,345) (28,599)4.3.6
500410 Annual Incentive Plan 24,680,733 24,680,733 - 32,951,871 8,271,138 4.3.6
-
500250 Overtime Meals 1,293,611 1,293,611 - 1,293,611 -
500400 Bonus and Awards 5,181,647 5,181,647 - 5,181,647 -
501325 Physical Exam 63,976 63,976 - 63,976 -
502300 Education Assistance 115,802 115,802 - 115,802 -
580899 Mining Salary/Benefit Credit (507,219) (507,219) - (507,219) -
50110X 12,902,330 12,902,330 - 12,902,330 -4.3.7
501115 2,951,837 2,951,837 - - (2,951,837)4.3.7
50115X (13,197,028) (13,197,028) - (6,362,828) 6,834,200 4.3.7
501160
Pensions (1)
SERP Plan
Post Retirement Benefits
Post Employment Benefits 5,806,410 5,806,410 - 7,096,754 1,290,343 4.3.7
Total Pensions 8,463,550 8,463,550 - 13,636,256 5,172,706 4.3.7
501102 Pension Administration 623,051 623,051 - 597,721 (25,329)4.3.7
50112X Medical 57,236,117 57,236,117 - 56,940,002 (296,114)4.3.7
50117X Dental 4,113,726 4,113,726 - 4,190,798 77,072 4.3.7
50120X Vision 387,586 387,586 - 516,086 128,500 4.3.7
50122X Life 804,308 804,308 - 824,555 20,246 4.3.7
50125X 401(k) 37,662,056 37,662,056 - 38,724,868 1,062,812 4.3.7
501251 401(k) Administration 194 194 - 10,782 10,588 4.3.7
501275 Accidental Death & Disability 33,433 33,433 - 34,274 842 4.3.7
501300 Long-Term Disability 3,768,714 3,768,714 - 3,863,581 94,867 4.3.7
5016XX Worker's Compensation 1,924,234 1,924,234 - 1,972,672 48,437 4.3.7
502900 Other Salary Overhead 1,264,226 1,264,226 - 1,264,226 -4.3.7
Total Benefits 107,817,645 107,817,645 - 108,939,565 1,121,920 4.3.7
Subtotal Pensions and Benefits 116,281,194 116,281,194 - 122,575,820 6,294,626 4.3.7
580500 Payroll Tax Expense 36,918,278 37,029,649 111,371 38,411,962 1,382,313 4.3.8
580700 Payroll Tax Expense-Unemployment 2,852,197 2,852,197 - 2,852,197 -
Total Payroll Taxes 39,770,475 39,881,846 111,371 41,264,159 1,382,313
Total Labor 687,611,673 689,279,340 1,667,667 716,171,930 26,892,589 4.3.9
Non-Utility and Capitalized Labor 233,327,603 233,893,493 565,890 243,018,969 9,125,475 4.3.9
Total Utility Labor 454,284,070 455,385,847 1,101,777 473,152,961 17,767,114 4.3.9
Ref. 4.2 Ref. 4.3
(1) Pension expense is accounted for on a cash basis, refer to the Idaho Pension Cash Basis adjustment.
Rocky Mountain Power
Results of Operations - December 2018
Escalation of Regular, Overtime, and Premium Labor
(Figures are in thousands)
Base Period: 12 Months Ended December 2018
Pro Forma: 12 Months Ending December 2019
Labor (12 Months Ended December 2018)
Acct Account Desc. Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total
5001XX Reg/Ordinary Time 36,592 33,441 35,652 34,147 37,694 34,184 35,130 37,141 32,697 37,128 35,978 33,811 423,593.531 Ref. 4.3.2
5002XX Overtime 3,964 3,740 4,589 5,257 5,215 5,167 5,657 6,220 6,447 5,463 6,045 5,001 62,765.910 Ref. 4.3.2
5003XX Premium Pay 465 458 676 633 630 748 812 1,099 859 855 645 709 8,589.436 Ref. 4.3.2
Grand Total 41,021 37,640 40,917 40,036 43,538 40,099 41,599 44,460 40,003 43,446 42,668 39,521 494,948.877 Ref. 4.3.2
Labor (12 Months Ended December 2018)Group
Code Labor Group Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total
2 Officer/Exempt 15,863 15,022 16,334 14,428 16,559 15,133 15,280 16,356 14,102 16,324 16,377 14,534 186,311.401
3 IBEW 125 3,131 2,676 2,881 2,913 3,260 3,109 3,212 3,350 2,970 3,312 3,207 3,162 37,183.267
4 IBEW 659 3,593 3,190 3,544 3,607 3,868 3,731 4,251 4,132 4,131 3,830 3,760 3,690 45,324.403
5 UWUA 197 181 160 181 175 162 172 167 180 227 177 198 263 2,242.272
8 UWUA 127 4,057 3,525 3,739 4,583 4,442 4,091 4,076 4,331 3,974 4,148 4,645 4,087 49,699.977
9 IBEW 57 WY 55 38 47 47 48 56 52 71 66 72 70 64 685.570
11 IBEW 57 PD 8,373 7,634 8,360 8,673 9,079 8,463 8,795 10,084 9,107 9,259 8,576 8,352 104,754.906
12 IBEW 57 PS 3,667 3,459 3,768 3,615 3,783 3,391 3,647 3,760 3,491 4,117 3,711 3,401 43,810.793
13 PCCC Non-Exempt 652 588 619 643 667 596 675 703 645 735 671 660 7,854.007
15 IBEW 57 CT 320 289 315 312 477 283 314 334 285 348 341 294 3,912.129
16 IBEW 77 155 126 122 139 130 111 125 117 123 117 124 115 1,505.652
18 Non-Exempt 974 933 1,007 901 1,065 963 1,005 1,040 881 1,007 989 898 11,664.499
Grand Total 41,021 37,640 40,917 40,036 43,538 40,099 41,599 44,460 40,003 43,446 42,668 39,521 494,948.877

Annualization IncreaseGroup
Code Labor Group Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18
2 Officer/Exempt 2.30%
3 IBEW 125 2.50%
4 IBEW 659 2.00%
5 UWUA 197 2.00%
8 UWUA 127 2.50%
9 IBEW 57 WY 2.00%
11 IBEW 57 PD 2.00%
12 IBEW 57 PS 2.00%
13 PCCC Non-Exempt 1.38%
15 IBEW 57 CT 2.00%
16 IBEW 77 2.25%
18 Non-Exempt 2.17%
Page 4.3.3
Rocky Mountain Power
Results of Operations - December 2018
Escalation of Regular, Overtime, and Premium Labor
(Figures are in thousands)
Base Period: 12 Months Ended December 2018
Pro Forma: 12 Months Ending December 2019
Annualized Labor December 2018
Group
Code Labor Group Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total
2 Officer/Exempt 15,863 15,022 16,334 14,428 16,559 15,133 15,280 16,356 14,102 16,324 16,377 14,534 186,311.401
3 IBEW 125 3,209 2,676 2,881 2,913 3,260 3,109 3,212 3,350 2,970 3,312 3,207 3,162 37,261.547
4 IBEW 659 3,664 3,253 3,614 3,679 3,868 3,731 4,251 4,132 4,131 3,830 3,760 3,690 45,603.060
5 UWUA 197 185 163 185 178 165 172 167 180 227 177 198 263 2,259.457
8 UWUA 127 4,159 3,613 3,832 4,698 4,553 4,194 4,178 4,440 4,074 4,148 4,645 4,087 50,620.454
9 IBEW 57 WY 56 39 48 48 49 57 52 71 66 72 70 64 691.379
11 IBEW 57 PD 8,540 7,634 8,360 8,673 9,079 8,463 8,795 10,084 9,107 9,259 8,576 8,352 104,922.357
12 IBEW 57 PS 3,741 3,459 3,768 3,615 3,783 3,391 3,647 3,760 3,491 4,117 3,711 3,401 43,884.140
13 PCCC Non-Exempt 652 588 619 643 667 596 675 703 645 735 671 660 7,854.007
15 IBEW 57 CT 326 289 315 312 477 283 314 334 285 348 341 294 3,918.529
16 IBEW 77 158 126 122 139 130 111 125 117 123 117 124 115 1,509.130
18 Non-Exempt 974 933 1,007 901 1,065 963 1,005 1,040 881 1,007 989 898 11,664.499
Grand Total 41,528 37,796 41,086 40,227 43,654 40,203 41,700 44,568 40,102 43,446 42,668 39,521 496,499.961 Ref. 4.3.2

Pro Forma Increase to December 2019
Group
Code Labor Group Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19
2 Officer/Exempt 2.65%
3 IBEW 125 2.50%
4 IBEW 659 2.50%
5 UWUA 197 2.50%
8 UWUA 127 2.25%
9 IBEW 57 WY 2.50%
11 IBEW 57 PD 2.50%
12 IBEW 57 PS 2.50%
13 PCCC Non-Exempt 1.73%
15 IBEW 57 CT 2.50%
16 IBEW 77 2.25%
18 Non-Exempt 2.15%

Pro Forma Labor December 2019
Group
Code Labor Group Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total
2 Officer/Exempt 16,283 15,420 16,767 14,810 16,998 15,534 15,685 16,789 14,476 16,756 16,811 14,919 191,248.653
3 IBEW 125 3,290 2,743 2,953 2,985 3,341 3,187 3,292 3,434 3,045 3,394 3,287 3,241 38,193.086
4 IBEW 659 3,664 3,253 3,614 3,679 3,964 3,824 4,358 4,235 4,234 3,926 3,854 3,782 46,387.849
5 UWUA 197 185 163 185 178 165 177 171 184 232 181 203 270 2,294.033
8 UWUA 127 4,159 3,613 3,832 4,698 4,553 4,194 4,178 4,440 4,074 4,242 4,750 4,179 50,910.274
9 IBEW 57 WY 56 39 48 48 49 57 54 73 68 74 71 65 701.257
11 IBEW 57 PD 8,540 7,825 8,569 8,890 9,306 8,674 9,015 10,336 9,334 9,490 8,790 8,561 107,331.915
12 IBEW 57 PS 3,741 3,545 3,862 3,705 3,877 3,476 3,738 3,854 3,579 4,220 3,804 3,486 44,887.726
13 PCCC Non-Exempt 663 598 630 654 678 606 687 715 657 748 683 672 7,989.881
15 IBEW 57 CT 326 296 322 320 489 290 322 342 292 357 350 302 4,008.332
16 IBEW 77 158 129 125 142 133 114 128 120 126 120 127 118 1,539.530
18 Non-Exempt 995 953 1,029 921 1,088 984 1,026 1,063 900 1,028 1,011 918 11,915.286
Grand Total 42,061 38,578 41,937 41,031 44,641 41,116 42,652 45,586 41,016 44,537 43,739 40,512 507,407.822 Ref. 4.3.2
Page 4.3.4
Rocky Mountain Power
Results of Operations - December 2018
Wage and Employee Benefit Adjustment
Labor Increases - January 2018 through December 2019
Increases occur on the 26th of each month. For this exhibit, each increase is listed on the first day of the following month. For example, an increase that occurs on December 26, 2018 is shown as effective on January 1, 2019.
12 Months Ended December 2018
Group Code Labor Group Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18
2 Officer/Exempt 2.30%(1)
3 IBEW 125 2.50%(1)
4 IBEW 659 2.00%(1)
5 UWUA 197 2.00%(1)
8 UWUA 127 2.50%(1)
9 IBEW 57 WY 2.00%(1)
11 IBEW 57 PD 2.00%(1)
12 IBEW 57 PS 2.00%(1)
13 PCCC Non-Exempt 1.38%(1)
15 IBEW 57 CT 2.00%(1)
16 IBEW 77 2.25%(1)
18 Non-Exempt 2.17%(1)
12 Months Ending December 2019
Group Code Labor Group Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19
2 Officer/Exempt 2.65%(1)
3 IBEW 125 2.50%(2)
4 IBEW 659 2.50%(2)
5 UWUA 197 2.50%(2)
8 UWUA 127 2.25%(2)
9 IBEW 57 WY 2.50%(2)
11 IBEW 57 PD 2.50%(2)
12 IBEW 57 PS 2.50%(2)
13 PCCC Non-Exempt 1.73%(1)
15 IBEW 57 CT 2.50%(2)
16 IBEW 77 2.25%(2)
18 Non-Exempt 2.15%(1)

(1)Overall actual.
(2)Labor increases supported by union contracts/actual increases.
Page 4.3.5
Rocky Mountain Power
Results of Operations - December 2018
Wage and Employee Benefit Adjustment
Composite Labor Increases
Ref.
Regular Time/Overtime/Premium Pay Annualize - Actual 494,948,877 4.3.2
Regular Time/Overtime/Premium Pay Annualize - Annualized 496,499,961 4.3.2
% Increase-Annualized 0.31%
Regular Time/Overtime/Premium Pay December 2019 - Pro Forma 507,407,822 4.3.2
% Increase-Pro Forma 2.20%
% Increase-Total 2.52%
Miscellaneous Bare Labor Escalation
Description Account December 2018 Actual Annual Increase
December 2018
Annualized
Annualization
Adjustment
Pro Forma
Increase
December 2019
Pro Forma
Pro Forma
Adjustment Ref.
Unused Sick Leave Accrual 5005XX 2,960,745 0.31%2,970,024 9,278 2.20%3,035,274 65,250 4.3.2
Joint Owner Cutbacks 50109X (1,297,679) 0.31%(1,301,746) (4,067) 2.20%(1,330,345) (28,599) 4.3.2
1,663,066 1,668,278 5,212 1,704,929 36,651

Annual Incentive Plan Escalation
Description Account December 2018 Actual
December 2019
Pro Forma
Pro Forma
Adjustment Ref.
Annual Incentive Plan Compensation 500410 24,680,733 32,951,871 8,271,138 4.3.2

Page 4.3.6
Page 4.3.7
Rocky Mountain Power
Results of Operations - December 2018
Wage and Employee Benefit Adjustment

A B C D D - A
Account Description
Actual December
2018
Net of Joint
Venture
Actual December 2018
Gross
Projected
December 2019
Gross
Projected
December 2019
Net of Joint
Venture
Pro Forma
Adjustment Ref
50110X Pensions 12,902,330 13,024,839 13,024,839 12,902,330 - 4.3.2
501115 SERP Plan 2,951,837 2,951,837 - - (2,951,837) 4.3.2
50115X Post Retirement Benefits (13,197,028) (13,146,667) (6,338,547) (6,362,828) 6,834,200 4.3.2
501160 Post Employment Benefits 5,806,410 5,999,358 7,332,580 7,096,754 1,290,343 4.3.2
Subtotal 8,463,550 8,829,367 14,018,872 13,636,256 5,172,706 4.3.2
501102 Pension Administration 623,051 643,150 617,003 597,721 (25,329) 4.3.2
50112X Medical 57,236,117 58,985,163 58,680,000 56,940,002 (296,114) 4.3.2
50117X Dental 4,113,726 4,240,552 4,320,000 4,190,798 77,072 4.3.2
50120X Vision 387,586 398,036 530,000 516,086 128,500 4.3.2
50122X Life 804,308 831,988 852,931 824,555 20,246 4.3.2
50125X 401(k) 37,662,056 38,966,607 40,066,232 38,724,868 1,062,812 4.3.2
501251 401(k) Administration 194 200 11,135 10,782 10,588 4.3.2
501275 Accidental Death & Disability 33,433 33,693 34,541 34,274 842 4.3.2
501300 Long-Term Disability 3,768,714 3,893,953 3,991,973 3,863,581 94,867 4.3.2
5016XX Worker's Compensation 1,924,234 1,984,056 2,033,999 1,972,672 48,437 4.3.2
502900 Other Salary Overhead 1,264,226 1,265,240 1,265,240 1,264,226 - 4.3.2
Subtotal 107,817,645 111,242,637 112,403,054 108,939,565 1,121,920 4.3.2
Grand Total 116,281,194 120,072,004 126,421,926 122,575,820 6,294,626 4.3.2
Ref. 4.3.2 Ref. 4.3.2 Ref. 4.3.2
Page 4.3.8
Rocky Mountain Power
Results of Operations December 2018
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation
Line No.Ref Social Security Medicare Total FICA Tax
FICA Calculated on December 2018 Annualized Labor
Annualized Wages Adjustment a 1,547,018 1,547,018
Annualized Incentive Adjustment b - -
c a + b 1,547,018 1,547,018
Percentage of eligible wages d 92.73% 100.00%
Total eligible wages e c * d 1,434,510 1,547,018
Tax rate f 6.20%1.45%
Tax on eligible wages g e * f 88,940 22,432
Total FICA Tax on Annualized Labor 88,940 22,432 111,371
FICA Calculated on December 2019 Pro Forma Labor
Pro Forma Wages Adjustment h 10,879,263 10,879,263
Pro Forma Incentive Adjustment i 8,271,138 8,271,138
j h + i 19,150,401 19,150,401
Percentage of eligible wages k 93.04% 100.00%
Total eligible wages l j * k 17,816,642 19,150,401
Tax rate m 6.20%1.45%
Tax on eligible wages n l * m 1,104,632 277,681
Total FICA Tax on Pro Forma Labor 1,104,632 277,681 1,382,313
Rocky Mountain Power Page 4.3.9
Results of Operations - December 2018
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2017 Protocol Factor
Indicator
Actual
12 Months Ended
December 2018 % Of Total
Annualization
Adjustment
Annualized
12 Months Ended
December 2018
Pro Forma
Adjustment
Pro Forma
12 Months Ending
December 2019
500SG 65,329,283 9.5% 158,443 65,487,726 2,555,037 68,042,764
501SE 136,335 0.0% 331 136,666 5,332 141,998
512SG 52,979,193 7.7% 128,491 53,107,684 2,072,024 55,179,707
535SG-P 10,863,470 1.6% 26,347 10,889,817 424,872 11,314,689
535SG-U 4,858,485 0.7% 11,783 4,870,269 190,016 5,060,285
545SG-P 3,632,870 0.5% 8,811 3,641,681 142,082 3,783,763
545SG-U 706,672 0.1% 1,714 708,386 27,638 736,024
548SG 10,124,408 1.5% 24,555 10,148,962 395,967 10,544,929
549OR 29,283 0.0% 71 29,354 1,145 30,499
553SG 3,111,083 0.5% 7,545 3,118,628 121,675 3,240,303
557ID 34,359 0.0% 83 34,442 1,344 35,786
557SG 31,607,477 4.6% 76,658 31,684,135 1,236,173 32,920,308
560SG 19,127,382 2.8% 46,390 19,173,771 748,075 19,921,846
571SG 15,405,598 2.2% 37,363 15,442,962 602,515 16,045,477
580CA 723,691 0.1% 1,755 725,446 28,304 753,750
580ID 1,582,997 0.2% 3,839 1,586,836 61,911 1,648,747
580OR 6,520,574 0.9% 15,814 6,536,389 255,021 6,791,409
580SNPD 21,166,701 3.1% 51,336 21,218,037 827,833 22,045,869
580UT 10,305,773 1.5% 24,995 10,330,768 403,060 10,733,828
580WA 1,656,229 0.2% 4,017 1,660,245 64,775 1,725,021
580WYP 1,944,297 0.3% 4,716 1,949,012 76,042 2,025,054
580WYU 207,347 0.0% 503 207,849 8,109 215,959
593CA 3,175,943 0.5% 7,703 3,183,646 124,212 3,307,858
593ID 4,412,657 0.6% 10,702 4,423,359 172,580 4,595,939
593OR 21,689,746 3.2% 52,604 21,742,351 848,289 22,590,640
593SNPD 7,081,197 1.0% 17,174 7,098,371 276,947 7,375,318
593UT 27,979,995 4.1% 67,860 28,047,855 1,094,302 29,142,156
593WA 4,694,808 0.7% 11,386 4,706,194 183,615 4,889,809
593WYP 7,488,109 1.1% 18,161 7,506,270 292,861 7,799,131
593WYU 577,370 0.1% 1,400 578,770 22,581 601,351
903CA 884,840 0.1% 2,146 886,986 34,606 921,592
903CN 30,664,735 4.5% 74,371 30,739,106 1,199,302 31,938,409
903ID 1,878,703 0.3% 4,556 1,883,259 73,476 1,956,735
903OR 8,421,704 1.2% 20,425 8,442,130 329,374 8,771,504
903UT 5,563,809 0.8% 13,494 5,577,303 217,601 5,794,904
903WA 899,102 0.1% 2,181 901,283 35,164 936,447
903WYP 1,352,530 0.2% 3,280 1,355,810 52,898 1,408,708
903WYU 241,561 0.0% 586 242,147 9,447 251,594
908CA 95,411 0.0% 231 95,643 3,732 99,374
908CN 2,743,387 0.4% 6,654 2,750,040 107,294 2,857,335
908ID (434) 0.0% (1) (435) (17) (452)
908OR 1,955,610 0.3% 4,743 1,960,353 76,484 2,036,837
908OTHER 60,726 0.0% 147 60,873 2,375 63,248
908UT 2,376,306 0.3% 5,763 2,382,070 92,938 2,475,007
908WA 322,482 0.0% 782 323,264 12,612 335,877
908WYP 918,829 0.1% 2,228 921,057 35,936 956,992
920CA 262,304 0.0% 636 262,940 10,259 273,199
920ID 11,890 0.0% 29 11,919 465 12,384
920OR 92,994 0.0% 226 93,219 3,637 96,856
920SO 53,988,785 7.9% 130,939 54,119,724 2,111,509 56,231,233
920UT 65,020 0.0% 158 65,177 2,543 67,720
920WA 6,318 0.0% 15 6,333 247 6,580
920WYP 72,601 0.0% 176 72,777 2,839 75,616
935CA 2,828 0.0% 7 2,835 111 2,946
935OR 12,308 0.0% 30 12,338 481 12,820
935SO 2,234,999 0.3% 5,421 2,240,419 87,411 2,327,831
935WA 1,392 0.0% 3 1,396 54 1,450
Utility Labor 454,284,070 66.0670%1,101,777 455,385,847 17,767,114 473,152,961 Ref. Page 4.3.2
Non-Utility/Capital 233,327,603 33.9330% 565,890 233,893,493 9,125,475 243,018,969 Ref. Page 4.3.2
Total 687,611,673 100.0000%1,667,667 689,279,340 26,892,589 716,171,930 Ref. Page 4.3.2
Rocky Mountain Powe PAGE 4.4
Idaho Results of Operations - December 201
Class 1 DSM Program Cost
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
ID Irr. Load Control Incentive Payment 557 1 3,688,942 SG 6.2000% 228,713 4.4.1
ID Irr. Load Control Program Costs 557 1 56,565 SG 6.2000%3,507 4.4.1
ID Irr. Load Control Incentive Payment 557 1 3,688,942 ID Situs (3,688,942) 4.4.1
ID Irr. Load Control Program Costs 557 1 56,565 ID Situs (56,565) 4.4.1
Total - (3,513,288)
Utah Irrigation Load Control 557 1 439,906 SG 6.2000% 27,274
Utah Cool Keepe 557 1 4,063,591 SG 6.2000% 251,941
4.4.1Total4,503,497 279,215
Incremental Class 1 DSM Costs for 12 ME Dec 2019:
Other Purchased Powe 557 3 4,290,99 SG 6.2000%266,040 4.4.1
Description of Adjustment:
In Case No. PAC-E-10-07, Order No. 32196, the Idaho Commission decided that the Irrigation Load Control Program should be
treated as a system cost and no longer recovered through the Company's Schedule 191 / DSM cost recovery mechanism. Part of the
program costs are allocated directly to Idaho in the Company's unadjusted results. This adjustment allocates the Idaho program costs
as system purchased power and reflects into Idaho results the costs of Class 1 DSM programs in other states. The jurisdictional loads
used for allocation factors do not reflect peak reductions from these programs, consistent with this adjustment.
Page 4.4.1
Rocky Mountain Power
Results of Operations - December 2018
Class 1 DSM Program Costs
FERC
Account Current Factor Corrected Factor Amount Ref
3,745,507
439,906 Utah Cool Keeper Program Costs 908 OTHER SG 2,015,191 Utah Cool Keeper Program Incentive Payments 908 OTHER SG 2,048,400
4,503,497
Type 3 Adjustment Calculation:Actual Costs Pro Forma Costs Pro Forma Allocation Class 1 DSM Programs 12 ME Dec 2018 12 ME Dec 2019 Adjustment Factor
Idaho Irrigation Load Control Program 3,745,507 5,590,000 1,844,493 SGUtah Irrigation Load Control Program 439,906 650,000 210,094 SGUtah Cool Keeper Program 4,063,591 6,300,000 2,236,409 SG
8,249,005 12,540,000 4,290,995 SG
Ref 4.4
Ref. 4.4.1
Rocky Mountain Powe PAGE 4.5
Idaho Results of Operations - December 201
Outside Services
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Outside Services Expens 923 1 3,893 ID Situs 3,893 4.5.1
Outside Services Expens 923 1 (695,795) SO 5.9238% (41,217) 4.5.1
(691,902) (37,324)
Description of Adjustment:
In compliance with Idaho Order No. 32196, this adjustment normalizes outside services expense for the 12 months ended December
2018 to a 3-year average (December 2016, December 2017, December 2018).
Rocky Mountain Power Page 4.5.1
Results of Operations - December 2018
Outside Services Expense
Year Factor TotalCA(13,647)ID 3,281OR608,617SO13,795,157UT492,129WA56,851WY54,62712 Months Ended December 2016 14,997,016
CA 62,808ID8,702OR201,291SO20,699,852UT2,657,568
WA 225,621WY13,40312 Months Ended December 2017 23,869,244
CA 75,497ID152
OR 74,956SO18,291,197UT1,371,987WA18,474WY58,36212 Months Ended December 2018 19,890,625
Factor TotalCA41,553ID4,045OR294,955SO17,595,402UT1,507,228WA100,316WY42,13119,585,629
Factor TotalCA(33,945)
ID 3,893 Ref. 4.5OR219,999
SO (695,795)Ref. 4.5UT135,241WA81,841WY(16,232)(304,997)
Adjustment from December 2018 Actuals
Summary of Outside Services Expense by Year
Three-Year Average
Rocky Mountain Powe PAGE 4.6
Idaho Results of Operations - December 201
Generation Expense Normalization
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Generation Overhaul Expense - Stea 510 1 (5,265,428) SG 6.2000% (326,454) 4.6.1
Generation Overhaul Expense - Othe 553 1 (959,256) SG 6.2000% (59,473) 4.6.1
(6,224,684) (385,928) 4.6.1
Generation O&M - Coal
Non NPC, Non-Overhaul Expens 506 1 (2,878,483) SG 6.2000% (178,465) 4.6.1
Total (9,103,167 564,392 4.6.1
Description of Adjustment:
This adjustment normalizes generation overhaul expenses in the 12 months ended December 2018 using a four-year average
methodology. The actual overhaul costs for the 12 months ended December 2018 are subtracted from the four-year average which
results in this adjustment. This adjustment also includes a four-year average of coal O&M expense using the same methodology.
Page 4.6.1
Rocky Mountain Powe
Results of Operations - December 2018
Generation Expense Normalization
FUNCTION: STEAM
Period
Overhaul
Expense
Year Ended December 2015 29,889,716
Year Ended December 2016 31,039,989
Year Ended December 2017 20,163,157
Year Ended December 2018 34,051,525
4 Year Average - Steam 28,786,097
Year Ended December 2018 Overhaul Expense - Steam 34,051,525 Ref. 4.6.2
Adjustment (5,265,428) Ref. 4.6
FUNCTION: OTHE
Period
Overhaul
Expense
Year Ended December 2015 11,356,901
Year Ended December 2016 1,887,191
Year Ended December 2017 796,964
Year Ended December 2018 5,959,360
4 Year Average 5,000,104
Year Ended December 2018 Overhaul Expense - Other 5,959,360 Ref. 4.6.2
Adjustment (959,256) Ref. 4.6
FUNCTION: Steam O&M - Coal
Period O&M Expense
Year Ended December 2015 275,908,239
Year Ended December 2016 270,800,921
Year Ended December 2017 276,124,072
Year Ended December 2018 278,115,721
4 Year Average - Steam 275,237,238
Year Ended December 2018 Overhaul Expense - Steam 278,115,721 Abov
Adjustment (2,878,483) Ref. 4.6
Total Adjustment (9,103,167) Ref. 4.6
Page 4.6.2
Rocky Mountain Power
Results of Operations - December 2018
Generation Expense Normalization
Existing Units Yr. Ended Yr. Ended Yr. Ended Yr. Ended
December 2015 December 2016 December 2017 December 2018
Steam Production
Blundell 154,000 981,000 319,000 354,314
Dave Johnston 4,221,000 2,355,309 5,362,747 4,794,336
Gadsby - - 68,308 343,436
Hunter 4,537,666 8,162,353 - 8,411,847
Huntington 6,968,000 - - 8,857,107
Jim Bridger 6,962,000 6,249,089 5,906,742 6,661,397
Naughton 5,183,050 5,366,238 4,646,360 34,087
Wyodak - 4,651,000 (18,000) -
Cholla - - - 3,257,000
Colstrip - 1,237,000 1,218,000 -
Craig 1,110,000 1,657,000 2,660,000 -
Hayden 754,000 381,000 - 1,338,000
Subtotal - Steam 29,889,716 31,039,989 20,163,157 34,051,525 Ref 4.6.1
Total Steam Production 29,889,716 31,039,989 20,163,157 34,051,525
Other Production
Hermiston 2,014,000 - 603,000 1,799,000
Currant Creek - 1,576,236 72,070 26,996
Lake Side 4,788,134 310,955 - 3,680,431
Gadsby Peakers - - - 29,376
Chehalis 4,554,767 - 121,894 423,557
Subtotal - Other 11,356,901 1,887,191 796,964 5,959,360 Ref 4.6.1
Total - Other Production 11,356,901 1,887,191 796,964 5,959,360
Grand Total 41,246,618 32,927,181 20,960,121 40,010,885
Rocky Mountain Powe PAGE 4.7
Idaho Results of Operations - December 201
Injuries and Damage
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Adjust accrual to 3-year average 925 1 (8,305,491) SO 5.9238% (491,998) 4.7.1
Adjustment to Rate Base:
Injuries & Damages Reserv 2282 1 - SO 5.9238%- 4.7.1
Injuries & Damages Receivabl 2282 1 - SO 5.9238%- 4.7.1
- -
Description of Adjustment:
This adjustment normalizes injury and damages expense to reflect a three year average of gross expense net of insurance receivables,
consistent with the methodology used in PAC-E-11-12. During 2018, the Company continued to accrue $9,462 per month for property
damages, consistent with the methodology used in PAC-E-11-12. In 2018, the 3rd Party Liability Insurance coverage was renewed with
a deductible of $10 million and an upper limit of $485 million. Property Insurance was renewed with a deductible of $10 million and an
upper limit of $400 million.
Also, this adjustment reduces the injuries & damages reserve and receivable for amounts not requested.
Page 4.7.1
Rocky Mountain Power
Idaho Results of Operations - December 2018
Injuries & Damages - Three Year Average
Jan-16 to Dec-16 Jan-17 to Dec-17 Jan-18 to Dec-18 Totals
Accrual Accrual Accrual Accrual
Accrual 460,544 7,995,858 12,497,345 20,953,747
Remove accrued amounts not requested 2,644,149 4,798,137 611,466 8,053,752
Net accrual 3,104,69 12,793,99 13,108,811 29,007,49
Third Party Receivable (6,524,670) 871,264 497,297 (5,156,110)
Remove accrued amounts not requested (5,565,377) (3,721,264) (497,297) (9,783,937)
Net receivable (12,090,047) (2,850,000) (0) (14,940,047)
Net - Accrual Minus Receivabl 8,985,354 9,943,99 13,108,811 14,067,45
3 Year Average 4,689,151
Adjustment Detail:
Base Year Expense 12,497,345 Above
Insurance Receivable 497,297 Above
Net Base Year Expense 12,994,642
3 Year Average - Accrual Basis 4,689,151 Above
Difference in Base Year and Three-Year Averag (8,305,491)
Ref 4.7
Injuries & Damages Reserve Adjustment
Balance at
December 2018
Balance in Reserve Account 228.21 (15,751,600)
Remove accrued amounts not requested 0 Ref 4.7
Adjusted Balance in Reserve Account (15,751,600)
Balance at
December 2018
Balance in Reserve Account 228.25 0
Remove accrued amounts not requested (0) Ref 4.7
Ad usted Balance in Reserve Accoun -
Rocky Mountain Powe PAGE 4.8
Idaho Results of Operations - December 201
Revenue Sensitive Items/ Uncollectible
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Uncollectible Expens 904 3 (239,027) ID Situs (239,027) 4.8.1
Regulatory Commission Ex 928 3 (21,425) ID Situs (21,425) 4.8.1
Description of Adjustment:
This adjusts the uncollectible expense to a 3 year average (December 2016 - December 2018) as ordered by the Commission in the
Idaho General Rate Case No. PAC-E-10-07.
Page 4.8.1
Rocky Mountain Power
Idaho Results of Operations - December 2018
Revenue Sensitive Items/ Uncollectibles
12 Months Ended Account 904 General Business Revenues Accounts %
Dec-16 534,309 293,072,336 0.182%Dec-17 608,998 295,378,051 0.206%
3 Year Historical Average 0.236%
Description Amount ReferenceGeneral Business Revenues 286,227,855
Average Uncollectible Rate 0.236%
Uncollectible Expense using average rate 675,495
12 ME December 2018 Uncollectible Expense 914,522
Adjustment to Reflect 3 Yr. Average (239,027) Ref 4.8
General Business Revenues 286,227,855
Adjusted General Business Revenues 276,952,778 Adjustments (9,275,077)
PUC Fees %0.2310%
PUC Fees Expense (21,425) Ref 4.8
Rocky Mountain Powe PAGE 4.9
Idaho Results of Operations - December 201
Memberships & Subscription
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Remove Total Memberships and Subscriptions
930 1 (1,696,168) SO 5.9238% (100,477)
930 1 - ID Situs -
Total (1,696,168) (100,477) 4.9.1
Add Back 75% of National & Regional Membership
Various 930 1 1,041,690 SO 5.9238% 61,707 4.9.1
Description of Adjustment:

This adjustment removes expenses in excess of Commission policy allowances as stated in Order No. 29505. National and regional trade
organizations are recognized at 75%. Western Electricity Coordinating Council and Northern Tier Transmission Group dues are included
at 100%. These dues are no longer included in FERC account 930 and are not shown in this adjustment. The dues for these two
organizations are now being booked to FERC account 561.
Page 4.9.1
Rocky Mountain Power
Results of Operations - December 2018
Memberships and Subscriptions Adjustment Detail
Account Factor Description Amount
Remove Total Memberships and Subscriptions in Account 930.2
(1,696,168)Ref 4.9
Allowed National and Regional Trade Memberships at 75%930.2 SO Alliance for Transportation Electrification 10,000 930.2 SO American Wind Energy Association 25,000
930.2 SO American Wind Wildlife Institute 25,000 930.2 SO Association of Idaho Cities 2,750
930.2 SO Centre for Energy Advancement through Technological Innovation 39,550 930.2 SO Edison Electric Institute 863,814 930.2 SO Edison Electric Institute - Avian Power Line Interaction Committee 1,250 930.2 SO Edison Electric Institute - Spare Transformer Equipment Program 4,500 930.2 SO Edison Electric Institute - USWAG 56,618 930.2 SO Governors' Wind & Solar Energy Coalition 2,500 930.2 SO Greater Idaho Falls Chamber of Commerce 500
930.2 SO Idaho Association of Counties 350 930.2 SO Idaho Economic Development Association 1,000 930.2 SO National Automated Clearing House 2,875 930.2 SO National Electric Energy Testing Research and Application Center 104,000 930.2 SO National Joint Utilities Notification System 9,188 930.2 SO North American Energy Standards Board 7,000 930.2 SO North American Transmission Forum, Inc.82,431
930.2 SO Northwest Hydroelectric Association 1,200 930.2 SO Pacific Northwest Utilities Conference Committee 82,837
930.2 SO Portland DAMA International Chapter 700 930.2 SO Regional Economic Development Eastern Idaho 2,000 930.2 SO Rexburg Area Chamber of Commerce 473 930.2 SO Rexburg Rotary Club 624 930.2 SO Rigby Chamber of Commerce 100 930.2 SO Rocky Mountain Electrical League 18,000 930.2 SO Smart Electric Power Alliance 10,250
930.2 SO The Enterprise 750 930.2 SO Utility Economic Development Association, Inc.745
930.2 SO Western Energy Supply Transmission Associates 25,685 930.2 SO Western Labor and Management Public Affairs Committee 4,000 930.2 SO WorldatWork 3,230 1,388,920
Allowed Memberships and Subscriptions - 75% of amount above 1,041,690 Ref 4.9
Rocky Mountain Powe PAGE 4.10
Idaho Results of Operations - December 201
Idaho Pension Expense - Cash Basi
TOTAL IDAHO
ACCOUN Type COMPAN FACTO FACTOR %ALLOCATED REF
Adjustment to Expense:
Pension Expens 930 1 7,381,568 SO 5.9238% 437,267 4.10.1
Description of Adjustment:
Per IPUC Order No. 32196, this adjustment replaces the accrual pension expense for the 12 months ended December 2018 with the
average actual/projected amount funded during the 36 months ended December 2019.
Page 4.10.1
Rocky Mountain Power
Results of Operations - December 2018
Idaho Cash Basis Pension Expense
Cash Basis Pension Expense*
Pension Funding CY 2017 50,000,000
Pension Funding CY 2018 -
Pension Funding CY 2019 -
Pension Funding Three-Year Average Ending December 2019 16,666,667
Exclude Mines 102.84%
17,139,666
Exclude Joint Ventures 100.00%
Pension Funding to Electric Expense 17,139,666 17,139,666
Accrual Basis Pension Expense
Total Pension Expense 12,902,330
Less: Local 57 Cash Basis Pension Expense (6,935,524)
Accrual Basis Pension Expense in Results 12 ME December 2018 5,966,806
Total Difference 11,172,860
O&M Portion 66.067%
d ustment to O&M 7,381,56 Ref 4.10
*There was no cash basis pension expense during calendar year 2018. The company is not projecting any pension expense for 2019.
5. NET POWER COST
ADJUSTMENTS

IDAHO 2017 PROTOCOL Page 5.0 Total
Net Power Cost Adjustments (Tab 5)
TOTAL
5.1 0 0 0 0 0
Total Normalized Net Power Costs 0 0 0 0 0
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3 Interdepartmental - - - - - - -
4 Special Sales 14,100,039 14,100,039 - - - - -
5 Other Operating Revenues - - - - - - -
6 Total Operating Revenues 14,100,039 14,100,039 - - - - -
7
8 Operating Expenses:
9 Steam Production (220,089) (220,089) - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply 8,835,110 8,835,110 - - - - -
13 Transmission (77,834) (77,834) - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service & Info - - - - - - -
17 Sales - - - - - - -
18 Administrative & General - - - - - - -
19 Total O&M Expenses 8,537,186 8,537,186 - - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal 1,115,163 1,115,163 - - - - -
24 State 252,554 252,554 - - - - -
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: 9,904,903 9,904,903 - - - - -
29
30 Operating Rev For Return: 4,195,137 4,195,137 - - - - -
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material & Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant: - - - - - - -
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax - - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: - - - - - - -
56
57 Total Rate Base: - - - - - - -
58
59
60 Estimated ROE impact 0.958% 0.958% 0.000% 0.000% 0.000% 0.000% 0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 5,562,853 5,562,853 - - - - -
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions - - - - - - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax 5,562,853 5,562,853 - - - - -
73
74 State Income Taxes 252,554 252,554 - - - - -
75
76 Taxable Income 5,310,299 5,310,299 - - - - -
77
78 Federal Income Taxes 1,115,163 1,115,163 - - - - -
Rocky Mountain Power PAGE 5.1
Idaho Results of Operations - December 2018
Net Power Costs
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR ALLOCATED REF#
Adjustment to Revenue:
Sales for Resale (Account 447)
Existing Firm PPL 447NPC 3 7,020,125 SG 6.2000% 435,245
Existing Firm UPL 447NPC 3 - SG 6.2000% -
Post-Merger Firm 447NPC 3 220,401,511 SG 6.2000% 13,664,795
Non-Firm 447NPC 3 - SE 6.5250% -
Total Sales for Resale 227,421,636 14,100,039 5.1.1
Adjustment to Expense:
Purchased Power (Account 555)
Existing Firm Demand PPL 555NPC 3 3,060,700 SG 6.2000% 189,762
Existing Firm Demand UPL 555NPC 3 3,351,228 SG 6.2000% 207,775
Existing Firm Energ 555NPC 3 17,422,006 SE 6.5250% 1,136,779
Post-merger Firm 555NPC 3 154,752,671 SG 6.2000% 9,594,596
Post-merger Firm - Situs 555NPC 3 (3,142,306) UT Situs -
Secondary Purchases 555NPC 3 (21,346,874) SE 6.5250% (1,392,875)
Seasonal Contracts 555NPC 3 - SG 6.2000%-
Other Generation 555NPC 3 7,155,941 SG 6.2000% 443,665
Total Purchased Power Adjustments:161,253,366 10,179,702 5.1.1
Wheeling Expense (Account 565)
Existing Firm PPL 565NPC 3 21,167,914 SG 6.2000% 1,312,401
Existing Firm UPL 565NPC 3 191,554 SG 6.2000% 11,876
Post-merger Firm 565NPC 3 (25,545,231) SG 6.2000% (1,583,793)
Non-Firm 565NPC 3 2,784,404 SE 6.5250% 181,681
Total Wheeling Expense Adjustments:(1,401,359) (77,834) 5.1.1
Fuel Expense (Accounts 501, 503, 547)
Fuel - Overburden Amortization - Idaho 501NPC 3 139,271 ID Situs 139,271
Fuel - Overburden Amortization - Wyomin 501NPC 3 391,880 WY Situs -
Fuel Consumed - Coal 501NPC 3 2,550,853 SE 6.5250% 166,442
Fuel Consumed - Gas 501NPC 3 2,171,730 SE 6.5250% 141,705
Steam from Other Sources 503NPC 3 (66,232) SE 6.5250% (4,322)
Natural Gas Consumed 547NPC 3 22,525,239 SE 6.5250% 1,469,763
Simple Cycle Combustion Turbine 547NPC 3 1,933,678 SE 6.5250% 126,172
Cholla / APS Exchange 501NPC 3 (10,163,820) SE 6.5250% (663,185)
Total Fuel Expense Adjustments:19,482,598 1,375,845 5.1.1
Total Power Cost Adjustment (48,087,032) (2,622,326) 5.1.1
Post-merger Firm Type 1 555NPC 1 (47,428,192) SG 6.2000% (2,940,527) 5.1.1
Description of Adjustment:
This net power cost adjustment normalizes power costs by adjusting sales for resale, purchased power, wheeling and fuel in a
manner consistent with the contractual terms of sales and purchase agreements, and normal hydro and temperature conditions
for the 12 month period ending December 2019. The GRID study for this adjustment is based on temperature adjusted
normalized loads for the 12 months ended December 2018.
Rocky Mountain Power
Results of Operations - December 2018
Net Power Cost Adjustment
(1) (2) (3) (4) (5) (6) (7)
Total Remove Non-NPC / Unadjusted Type 1 Type 1 Type 3 Type 3 2017
Account NPC Mechanism NPC Adjustments Normalized NPC Pro Forma NPC Adjustment Protocol
Description FERC Account (B Tabs) Accruals (1) + (2) (3) + (4) (6) - (5) Factor
Sales for Resale (Account 447)Existing Firm Sales PPL 447.12 - - - - - 7,020,125 7,020,125 SG
Existing Firm Sales UPL 447.122 - - - - - - - SGPost-merger Firm Sales 447.13, .14, .20, .61, .62 239,688,401 - 239,688,401 - 239,688,401 460,089,913 220,401,511 SG
Non-firm Sales 447.5 - - - - - - - SETransmission Services 447.9 81,357 (81,357) - - - - - S
On-system Wholesale Sales 447.1 14,444,973 (14,444,973) - - - - - STotal Revenue Adjustments 254,214,730 (14,526,329) 239,688,401 - 239,688,401 467,110,037 227,421,636
Purchased Power (Account 555)Existing Firm Demand PPL 555.66 - - - - - 3,060,700 3,060,700 SG
Existing Firm Demand UPL 555.68 - - - - - 3,351,228 3,351,228 SGExisting Firm Energy 555.65, 555.69 - - - - - 17,422,006 17,422,006 SE
Post-merger Firm 555.26, .55, .59, .61, .62, .63, .64, .67, .8 686,002,216 - 686,002,216 - 686,002,216 793,326,695 107,324,478 SGPost-merger Firm - Situs 555.27 3,142,306 - 3,142,306 - 3,142,306 - (3,142,306) UT
Secondary Purchases 555.7, 555.25 21,346,874 - 21,346,874 - 21,346,874 - (21,346,874) SENPC Deferral Mechanism 555.57 (43,809,576) 43,809,576 - - - - - OTHER
Seasonal Contracts - - - - - - - SGWind Integration Charge - - - - - 7,155,941 7,155,941 SG
RPS Compliance Purchases 555.22,555.23,555.24 752,283 (752,283) - - - - - OTHER
BPA Regional Adjustments 555.11, 555.12, 555.133 - - - - - - - S
Post-merger Firm Type 1 - - - (47,428,192) (47,428,192) - 47,428,192 SG
Total Purchased Power Adjustment 667,434,104 43,057,292 710,491,396 (47,428,192) 663,063,204 824,316,569 161,253,366
Wheeling (Account 565)Existing Firm PPL 565.26 - - - - - 21,167,914 21,167,914 SG
Existing Firm UPL 565.27 - - - - - 191,554 191,554 SGPost-merger Firm 565.0, 565.46, 565.1 135,679,117 - 135,679,117 - 135,679,117 110,133,886 (25,545,231) SG
Non-firm 565.25 (657,520)- (657,520) - (657,520) 2,126,884 2,784,404 SETotal Wheeling Expense Adjustment 135,021,597 - 135,021,597 - 135,021,597 133,620,238 (1,401,359)
Fuel Expense (Accounts 501, 503 and 547)Fuel - Overburden Amortization - Idaho 501.12 (139,271)- (139,271) - (139,271) - 139,271 ID
Fuel - Overburden Amortization - Wyoming 501.12 (391,880)- (391,880) - (391,880) - 391,880 WYFuel Consumed - Coal 501.1 699,264,283 - 699,264,283 - 699,264,283 701,815,136 2,550,853 SE
Fuel Consumed - Gas 501.35 3,552,439 - 3,552,439 - 3,552,439 5,724,169 2,171,730 SESteam From Other Sources 503 4,714,446 - 4,714,446 - 4,714,446 4,648,213 (66,232) SE
Natural Gas Consumed 547.1 237,695,848 - 237,695,848 - 237,695,848 260,221,087 22,525,239 SESimple Cycle Combustion Turbines 547.1 1,435,967 - 1,435,967 - 1,435,967 3,369,645 1,933,678 SE
Cholla/APS Exchange 501.1 48,151,061 - 48,151,061 - 48,151,061 37,987,241 (10,163,820) SEFuel Regulatory Costs Deferral and Amort 501.15 (2,324,180)2,324,180 - - - - - S
Fuel Regulatory Costs Deferral and Amort 501.15 26,403,661 (26,403,661) - - - - - SE
Miscellaneous Fuel Costs 501.0, .2, .3, .4, .45, .5, .51 15,855,118 (15,855,118) - - - - - SE
Miscellaneous Fuel Costs - Cholla 501.2,501.45 2,987,901 (2,987,901) - - - - - SE
Total Fuel Expense 1,037,205,394 (42,922,501)994,282,893 - 994,282,893 1,013,765,491 19,482,598
Net Power Cost 1,585,446,364 14,661,121 1,600,107,485 (47,428,192) 1,552,679,293 1,504,592,261 (48,087,032)
Ref 5.1 Ref 5.1.3 Ref 5.1

Page 5.1.1
Page 5.1.2
Rocky Mountain Power Study Results
Results of Operations - December 2018 MERGED PEAK/ENERGY SPLIT
Net Power Cost Adjustment ($)
Period Ending
Merged Pre-Merger Pre-Merger
01/19-12/19 Demand Energy Non-Firm Post-MergerSPECIAL SALES FOR RESALEPacific Pre Merger 7,020,125 7,020,125 - - -
Post Merger 460,089,913 - - - 460,089,913
Utah Pre Merger - - - - -
NonFirm Sub Total - - - - -
-------------------- --------------------
TOTAL SPECIAL SALES 467,110,037 7,020,125 - - 460,089,913
PURCHASED POWER & NET INTERCHANGEBPA Peak Purchase - - - - - Pacific Capacity - - - - - Mid Columbia 814,517 244,355 570,162 - - Misc/Pacific 154,785 32,097 122,688 - - Q.F. Contracts/PPL 153,992,942 2,784,248 13,565,263 - 137,643,430
Small Purchases west - - - - -
-------------------- --------------------
Pacific Sub Total 154,962,244 3,060,700 14,258,114 - 137,643,430
-
Gemstate 1,713,360 - 1,713,360 - -
GSLM - - - - -
QF Contracts/UPL 172,020,314 3,351,228 1,436,241 - 167,232,846
IPP Layoff - - - - - Small Purchases east 14,292 - 14,292 - - UP&L to PP&L - - - - -------------------- -------------------- Utah Sub Total 173,747,966 3,351,228 3,163,892 - 167,232,846 -
APS Supplemental 952,154 - - - 952,154
Avoided Cost Resource - - - - -
BPA Reserve Purchase - - - - -
Combine Hills Wind 5,363,868 - - - 5,363,868
Deseret Purchase 31,514,990 - - - 31,514,990
Eagle Mountain - UAMPS/UMPA 2,202,451 - - - 2,202,451
Georgia-Pacific Camas - - - - - Hermiston Purchase - - - - - Hurricane Purchase 152,880 - - - 152,880 MagCorp - - - - - MagCorp Reserves 5,962,870 - - - 5,962,870 Nucor 7,129,800 - - - 7,129,800
Monsanto Reserves 19,999,999 - - - 19,999,999
Rock River Wind 5,030,889 - - - 5,030,889
Three Buttes Wind 20,665,421 - - - 20,665,421
Top of the World Wind 41,208,592 - - - 41,208,592
Tri-State Purchase 9,761,568 - - - 9,761,568
Wolverine Creek Wind 10,030,925 - - - 10,030,925
BPA So. Idaho - - - - -
PSCo Exchange 5,400,000 - - - 5,400,000
Dec-19
Page 5.1.3
Rocky Mountain Power Study Results
Results of Operations - December 2018 MERGED PEAK/ENERGY SPLIT
Net Power Cost Adjustment ($)
Period Ending
Merged Pre-Merger Pre-Merger
Dec-19
Seasonal Purchased PowerConstellation 2013-2016 - - - - -
Short Term Firm Purchases 323,074,011 - - - 323,074,011 -------------------- --------------------
New Firm Sub Total 488,450,419 - - - 488,450,419
Integration Charge 7,155,941 - - - 7,155,941
Non Firm Sub Total - - - - -
-------------------- --------------------
TOTAL PURCHASED PW & NET INT.824,316,569 6,411,928 17,422,006 - 800,482,635
WHEELING & U. OF F. EXPENSE
21,167,914 21,167,914 - - -
191,554 191,554 - - -
110,133,886 - - - 110,133,886
Pacific Firm Wheeling and Use of Facilities
Utah Firm Wheeling and Use of Facilities
Post Merger
Nonfirm Wheeling 2,126,884 - - 2,126,884 -
-------------------- --------------------
TOTAL WHEELING & U. OF F. EXPENSE 133,620,238 21,359,468 - 2,126,884 110,133,886
THERMAL FUEL BURN EXPENSE
Carbon - - - - -
Cholla 37,987,241 - - 37,987,241 -
Colstrip 15,399,728 - - 15,399,728 -
Craig 22,542,213 - - 22,542,213 - Chehalis 53,915,257 - - 53,915,257 - Currant Creek 46,119,665 - - 46,119,665 - Dave Johnston 53,363,502 - - 53,363,502 - Gadsby 5,724,169 - - 5,724,169 - Gadsby CT 3,369,645 - - 3,369,645 -
Hayden 10,914,683 - - 10,914,683 -
Hermiston 27,058,124 - - 27,058,124 -
Hunter 142,918,226 - - 142,918,226 -
Huntington 112,375,428 - - 112,375,428 -
Jim Bridger 235,720,388 - - 235,720,388 -
Lake Side 1 69,167,017 - - 69,167,017 -
Lake Side 2 63,961,024 - - 63,961,024 -
Naughton 79,930,608 - - 79,930,608 -
Wyodak 28,650,361 - - 28,650,361 -
TOTAL FUEL BURN EXPENSE 1,009,117,278 - -1,009,117,278 -
Blundell 4,648,213 - - 4,648,213 -
TOTAL OTHER GEN. EXPENSE 4,648,213 - - 4,648,213 -
========================
NET POWER COST 1,504,592,261 20,751,271 17,422,006 1,015,892,375 450,526,609
========================
Ref 5.1.1

6. DEPRECIATION &
AMORTIZATION
ADJUSTMENTS

IDAHO 2017 PROTOCOL Page 6.0 Total
Depreciation & Amortization (Tab 6)
TOTAL
6.1 6.1.1 6.2 6.3 6.4 0
Total Normalized
Depreciation &
Amortization
Expense
(Part 2) Depreciation &
Amortization
Expense
Depreciation &
Amortization
Reserve
Hydro
Decommissioning
Depreciation
Allocation
Correction 0
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3 Interdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues - - - - - - -
6 Total Operating Revenues - - - - - - -
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service & Info - - - - - - -
17 Sales - - - - - - -
18 Administrative & General - - - - - - -
19 Total O&M Expenses - - - - - - -
20 Depreciation 603,515 100,273 702,071 - - (198,830) -
21 Amortization 840,343 18,496 26,687 - - 795,159 -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (284,978) (23,809) (146,091) - 4,466 (119,544) -
24 State (64,540) (5,392) (33,086) - 1,011 (27,073) -
25 Deferred Income Taxes (11,842) - - - (11,842) - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: 1,082,497 89,568 549,582 - (6,365) 449,712 -
29
30 Operating Rev For Return: (1,082,497) (89,568) (549,582) - 6,365 (449,712) -
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material & Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant: - - - - - - -
45
46 Deductions:
47 Accum Prov For Deprec (724,349) - - (702,071) (22,278) - -
48 Accum Prov For Amort (26,687) - - (26,687) - - -
49 Accum Def Income Tax 109,589 - - - 109,589 - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: (641,447) - - (728,759) 87,312 - -
56
57 Total Rate Base: (641,447) - - (728,759) 87,312 - -
58
59
60 Estimated ROE impact -0.236% -0.020% -0.126% 0.013% 0.000% -0.103% 0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (1,443,857) (118,769) (728,759) - - (596,329) -
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions 22,278 - - - 22,278 - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax (1,421,579) (118,769) (728,759) - 22,278 (596,329) -
73
74 State Income Taxes (64,540) (5,392) (33,086) - 1,011 (27,073) -
75
76 Taxable Income (1,357,040) (113,377) (695,673) - 21,266 (569,256) -
77
78 Federal Income Taxes (284,978) (23,809) (146,091) - 4,466 (119,544) -
Rocky Mountain Power PAGE 6.1
Idaho Results of Operations - December 2018
Depreciation & Amortization Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Production 403SP 2 538,634 SG 6.2000% 33,395
Steam Production 403SP 2 - SG 6.2000% -
Hydro Production 403HP 2 - SG-P 6.2000% -
Hydro Production 403HP 2 70,198 SG-U 6.2000% 4,352
Hydro Production 403HP 2 - SG-U 6.2000% -
Other Production 403OP 2 248,134 SG 6.2000% 15,384
Other Production 403OP 2 - SG-W 6.2000% -
Transmission 403TP 2 719,279 SG 6.2000% 44,595
Distribution - California 403364 2 131,059 C Situs -
Distribution - Oregon 403364 2 578,215 OR Situs -
Distribution - Washington 403364 2 89,845 W Situs -
Distribution - Utah 403364 2 64,885 UT Situs -
Distribution - Idaho 403364 2 - ID Situs -
Distribution - Wyoming 403364 2 - WY Situs -
General Plant - California 403GP 2 13,293 C Situs -
General Plant - Oregon 403GP 2 234,876 OR Situs -
General Plant - Washington 403GP 2 - W Situs -
General Plant - Utah 403GP 2 1,773 UT Situs -
General Plant - Idaho 403GP 2 - ID Situs -
General Plant - Wyoming 403GP 2 - WY Situs -
General Plant 403GP 2 35,689 SO 5.9238% 2,114
General Plant 403GP 2 6,980 SG 6.2000% 433
General Plant 403GP 2 - SE 6.5250% -
General Plant 403GP 2 - WY Situs -
Intangible Plant 404IP 2 (103,517) SO 5.9238% (6,132)
Intangible Plant 404IP 2 - SG 6.2000% -
Intangible Plant 404IP 2 - UT Situs -
Intangible Plant 404IP 2 41,020 WY Situs -
Intangible Plant 404IP 2 - SG-P 6.2000% -
Intangible Plant 404IP 2 588,180 CN 4.1871% 24,628
3,258,544 118,769 6.1.2
Description of Adjustment:
This adjustment annualizes into the test period results the depreciation and amortization expense associated with the major
plant additions added to rate base in adjustment 8.5.
Rocky Mountain Power PAGE 6.1.1
Idaho Results of Operations - December 2018
(Part 2) Depreciation & Amortization Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Production 403SP 3 833,039 SG 6.2000% 51,648
Hydro Production 403HP 3 - SG-P 6.2000% -
Hydro Production 403HP 3 164,285 SG-U 6.2000% 10,186
Other Production 403OP 3 147,025 SG 6.2000% 9,115
Other Production 403OP 3 8,852,779 SG-W 6.2000% 548,868
Transmission 403TP 3 1,256,330 SG 6.2000% 77,892
Distribution - California 403364 3 74,352 W Situs -
Distribution - Idaho 403364 3 - ID Situs -
Distribution - Oregon 403364 3 518,045 OR Situs -
Distribution - Utah 403364 3 50,194 UT Situs -
Distribution - Wyoming 403364 3 202,362 WY Situs -
General Plant 403GP 3 73,634 SO 5.9238% 4,362
Intangible Plant 404IP 3 450,512 SO 5.9238% 26,687
12,622,557 728,759 6.1.2
Description of Adjustment:
This adjustment annualizes into the test period results the depreciation and amortization expense associated with the major
plant additions added to rate base in adjustment 8.5.
Page 6.1.2
Rocky Mountain Power
Results of Operations - December 2018
Incremental Depreciation Expense
Jan 18 to Dec 18 Incremental Jan 19 to Dec 19 IncrementalPlantDepreciationDepreciationPlant Additions Expense on Plant Additions Expense on Total Depreciation
Description Account Account Factor Rate Included in Adj Months Plant Adds.Included in Adj Months Plant Adds.Included in Adj
Steam Production Plant:Various 312 403SP SG 3.696%29,149,636 6 538,634 45,082,135 6 833,039 1,371,674 Total Steam Plant 29,149,636 538,634 45,082,135 833,039 1,371,674
Hydro Production Plant:
Various 332 403HP SG-P 2.660%- 6 - - 6 - - Various 332 403HP SG-U 4.511%3,112,417 6 70,198 7,284,000 6 164,285 234,484 Total Hydro Plant 3,112,417 70,198 7,284,000 164,285 234,484
Other Production Plant:
Various 343 403OP SG 2.947%16,840,929 6 248,134 9,978,627 6 147,025 395,159 Various Wind Repowering 343 403OP SG-W 3.305%- 6 - 215,013,487 6 3,552,677 3,552,677 Glenrock 1 Repowering 343 403OP SG-W 3.305%- 6 - 106,512,153 3.5 1,026,611 1,026,611 Goodnoe Hills Repowering 343 403OP SG-W 3.305%- 6 - 104,050,350 2.5 716,345 716,345 High Plains Repowering 343 403OP SG-W 3.305%- 6 - 119,510,354 1.5 493,669 493,669
Leaning Juniper Repowering 343 403OP SG-W 3.305%- 6 - 105,809,433 4.5 1,311,220 1,311,220 Marengo 1 Repowering 343 403OP SG-W 3.305%- 6 - 140,398,920 1.5 579,954 579,954 Seven Mile 1 Repowering 343 403OP SG-W 3.305%- 6 - 121,627,804 3.5 1,172,302 1,172,302
Total Other Plant 16,840,929 248,134 922,901,128 8,999,804 9,247,938
Transmission Plant:Various 355 403TP SG 1.747%82,358,570 6 719,279 143,851,621 6 1,256,330 1,975,609 Total Transmission Plant 82,358,570 719,279 143,851,621 1,256,330 1,975,609
Distribution Plant:
California 364 403364 CA 2.669%9,822,332 6 131,059 - 6 - 131,059 Oregon 364 403364 OR 2.526%45,790,000 6 578,215 41,025,038 6 518,045 1,096,260 Washington 364 403364 WA 2.768%6,491,946 6 89,845 5,372,459 6 74,352 164,196 Utah 364 403364 UT 2.605%4,981,409 6 64,885 3,853,532 6 50,194 115,079 Idaho 364 403364 ID 2.700%- 6 - - 6 - -
Wyoming 364 403364 WYP 2.958%- 6 - 13,683,743 6 202,362 202,362
Total Distribution Plant 67,085,686 864,004 63,934,773 844,953 1,708,957
General Plant:California 397 403GP CA 4.048%656,808 6 13,293 - 6 - 13,293
Oregon 397 403GP OR 4.496%10,447,155 6 234,876 - 6 - 234,876 Washington 397 403GP WA 4.283%- 6 - - 6 - - Utah 397 403GP UT 4.159%85,233 6 1,773 - 6 - 1,773 Idaho 397 403GP ID 3.790%- 6 - - 6 - - Wyoming 397 403GP WYP 4.761%- 6 - - 6 - -
Wyoming 397 403GP WYU 4.066%- 6 - - 6 - - General 397 403GP SO 5.792%1,232,321 6 35,689 2,542,500 6 73,634 109,323 General 397 403GP CN 5.561%- 6 - - 6 - - General 397 403GP SG 4.629%301,617 6 6,980 - 6 - 6,980
Total General Plant 12,723,135 292,611 2,542,500 73,634 366,245
Mining Plant:Coal Mine 399 403MP SE 0.000%- 6 - - 6 - -
Total Mining Plant - - - - -
Intangible Plant:General 303 404IP SO 4.636%(4,465,929) 6 (103,517) 19,436,000 6 450,512 346,995 General 303 404IP CN 6.674%17,625,407 6 588,180 - 6 - 588,180 General 303 404IP SG 4.455%- 6 - - 6 - - General 303 404IP SG-P 2.596%- 6 - - 6 - -
Idaho 303 404IP ID 0.527%- 6 - - 6 - - Utah 303 404IP UT 13.605%- 6 - - 6 - - Wyoming 303 404IP WYP 1.963%4,179,066 6 41,020 - 6 - 41,020
Total 17,338,544 525,683 19,436,000 450,512 976,195
Total Depreciation and Amortization 228,608,918 3,258,544 1,205,032,157 12,622,557 15,881,101
Ref. 8.5.2 Ref. 8.5.2
Total Depreciation and Amortization without Mining 3,258,544 12,622,557 15,881,101
Ref. 6.1 Ref. 6.1.1
Rocky Mountain Power PAGE 6.2
Idaho Results of Operations - December 2018
Depreciation & Amortization Reserve
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Steam Production 108SP 3 (833,039) SG 6.2000% (51,648)
Hydro Production 108HP 3 - SG-P 6.2000% -
Hydro Production 108HP 3 (164,285) SG-U 6.2000% (10,186)
Other Production 108OP 3 (147,025) SG 6.2000% (9,115)
Other Production 108OP 3 (8,852,779) SG-W 6.2000% (548,868)
Transmission 108TP 3 (1,256,330) SG 6.2000% (77,892)
Distribution - Oregon 108364 3 (518,045) OR Situs -
Distribution - Washington 108364 3 (74,352) W Situs -
Distribution - Utah 108364 3 (50,194) UT Situs -
Distribution - Wyoming 108364 3 (202,362) WY Situs -
General Plant - Oregon 108GP 3 (73,634) SO 5.9238% (4,362)
Intangible Plant 111IP 3 (450,512) SO 5.9238% (26,687)
(12,622,557) (728,759) 6.2.1
Description of Adjustment:

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.
Page 6.2.1
Rocky Mountain Power
Results of Operations - December 2018
Incremental Accumulated Reserve
Jan 19 to Dec 19 Jan 19 to Dec 19
Plant Reserve Depreciation Plant Additions Incremental Reserve
Description Account Account Factor Rate Included in Adj Months on Plant Adds
Steam Production Plant:
Various 312 108SP SG 3.696% 45,082,135 6 (833,039)
Total Steam Plant 45,082,135 (833,039)
Hydro Production Plant:
Various 332 108HP SG-P 2.660% - 6 -
Various 332 108HP SG-U 4.511% 7,284,000 6 (164,285)
Total Hydro Plant 7,284,000 (164,285)
Other Production Plant:
Various 343 108OP SG 2.947% 9,978,627 6 (147,025)
Various Wind Repowering 343 108OP SG-W 3.305% 215,013,487 6 (3,552,677)
Glenrock 1 Repowering 343 108OP SG-W 3.305% 106,512,153 3.5 (1,026,611)
Goodnoe Hills Repowering 343 108OP SG-W 3.305% 104,050,350 2.5 (716,345)
High Plains Repowering 343 108OP SG-W 3.305% 119,510,354 1.5 (493,669)
Leaning Juniper Repowering 343 108OP SG-W 3.305% 105,809,433 4.5 (1,311,220)
Marengo 1 Repowering 343 108OP SG-W 3.305% 140,398,920 1.5 (579,954)
Seven Mile 1 Repowering 343 108OP SG-W 3.305% 121,627,804 3.5 (1,172,302)
Total Other Plant 922,901,128 (8,999,804)
Transmission Plant:
Various 355 108TP SG 1.747% 143,851,621 6 (1,256,330)
Total Transmission Plant 143,851,621 (1,256,330)
Distribution Plant:
California 364 108364 CA 2.669% - 6 -
Oregon 364 108364 OR 2.526% 41,025,038 6 (518,045)
Washington 364 108364 WA 2.768% 5,372,459 6 (74,352)
Utah 364 108364 UT 2.605% 3,853,532 6 (50,194)
Idaho 364 108364 ID 2.700% - 6 -
Wyoming 364 108364 WYP 2.958% 13,683,743 6 (202,362)
Total Distribution Plant 63,934,773 (844,953)
General Plant:
California 397 108GP CA 4.048% - 6 -
Oregon 397 108GP OR 4.496% - 6 -
Washington 397 108GP WA 4.283% - 6 -
Utah 397 108GP UT 4.159% - 6 -
Idaho 397 108GP ID 3.790% - 6 -
Wyoming 397 108GP WYP 4.761% - 6 -
General 397 108GP SO 5.792% 2,542,500 6 (73,634)
General 397 108GP CN 5.561% - 6 -
General 397 108GP SG 4.629% - 6 -
Total General Plant 2,542,500 (73,634)
Mining Plant:
Coal Mine 399 108MP SE 0.000% - 6 -
Total Mining Plant - -
Intangible Plant:
General 303 111IP SO 4.636% 19,436,000 6 (450,512)
General 303 111IP CN 6.674% - 6 -
Idaho 303 111IP SG 4.455% - 6 -
Utah 303 111IP UT 13.605% - 6 -
Wyoming 303 111IP WYP 1.963% - 6 -
Total 19,436,000 (450,512)
1,205,032,157 (12,622,557)
Ref. 8.5.2 Ref. 6.2
Rocky Mountain Power PAGE 6.3
Idaho Results of Operations - December 2018
Hydro Decommissioning
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Depreciation Reserve 108HP 3 (666,526) SG-P 6.2000% (41,324) 6.3.1
Depreciation Reserve 108HP 3 307,204 SG-U 6.2000% 19,047 6.3.1
(359,322) (22,278)
Adjustment to Tax:
Schedule M Addition SCHMAT 3 359,322 SG 6.2000% 22,278 6.3.2
Deferred Income Tax Expense 41110 3 (191,005) SG 6.2000% (11,842) 6.3.2
ADIT Y/E Balance 282 3 1,767,585 SG 6.2000% 109,589 6.3.2
Adjustment to December 2018 Year-End Balance for Projected Spend / Accrual Detail:
December 2018 Year End Reserve Balance (5,577,304) 6.3.1
December 2019 Year End Reserve Balance (5,936,626) 6.3.1
Total Adjustment to Reserve (359,322) 6.3.1
Description of Adjustment:

In the last depreciation study, filed with the Commission in 2013 under Idaho Case No. PAC-E-13-02, Order 32926, the Company established a decommissioning fund in order to build up a reserve for possible decommissioning of some of the remaining smaller hydro plants. This adjustment is to accrue $8.9 million for decommissioning costs of various hydro facilities over the years that have a probability of being decommissioned during the next ten years. This adjustment walks the depreciation reserve balance to the December 2019 year-end projected level.
Page 6.3.1
Rocky Mountain Power
Results of Operations - December 2018
Hydro Decommissioning
Spending, Accruals, and Balances - East Side, West Side, and Total Resources
West Side Spend Accruals Balance East Side Spend Accruals Balance Total Resources Spend Accruals BalanceDecember-17 52,907 (173,152) (2,769,769) December-17 - 25,600 (1,070,954) December-17 52,907 (147,551) (3,840,723) January-18 10,733 (173,152) (2,932,188) January-18 - 25,600 (1,045,354) January-18 10,733 (147,551) (3,977,542) February-18 5,366 (173,152) (3,099,974) February-18 - 25,600 (1,019,754) February-18 5,366 (147,551) (4,119,727) March-18 (47,297) (173,152) (3,320,422) March-18 - 25,600 (994,153) March-18 (47,297) (147,551) (4,314,576) April-18 703 (173,152) (3,492,871) April-18 - 25,600 (968,553) April-18 703 (147,551) (4,461,424)
May-18 2,488 (173,152) (3,663,535) May-18 - 25,600 (942,953) May-18 2,488 (147,551) (4,606,488) June-18 986 (173,152) (3,835,701) June-18 - 25,600 (917,352) June-18 986 (147,551) (4,753,053)
July-18 636 (173,152) (4,008,217) July-18 - 25,600 (891,752) July-18 636 (147,551) (4,899,969) August-18 360 (173,152) (4,181,009) August-18 - 25,600 (866,152) August-18 360 (147,551) (5,047,160) September-18 2,445 (173,152) (4,351,715) September-18 - 25,600 (840,551) September-18 2,445 (147,551) (5,192,267) October-18 1,079 (173,152) (4,523,788) October-18 - 25,600 (814,951) October-18 1,079 (147,551) (5,338,739) November-18 51,519 (173,152) (4,645,421) November-18 - 25,600 (789,351) November-18 51,519 (147,551) (5,434,772) December-18 5,019 (173,152) (4,813,554) December-18 - 25,600 (763,750) December-18 5,019 (147,551) (5,577,304) Ref. 6.3
West Side Spend Accruals Balance East Side Spend Accruals Balance Total Resources Spend Accruals Balance
January-19 3,228 (173,152) (4,983,478)January-19 - 25,600 (738,150)January-19 3,228 (147,551) (5,721,628)February-19 1,616 (173,152) (5,155,013)February-19 - 25,600 (712,550)February-19 1,616 (147,551) (5,867,563)
March-19 1,000 (173,152) (5,327,165)March-19 - 25,600 (686,949)March-19 1,000 (147,551) (6,014,114)April-19 1,000 (173,152) (5,499,317)April-19 - 25,600 (661,349)April-19 1,000 (147,551) (6,160,666)
May-19 1,000 (173,152) (5,671,469)May-19 - 25,600 (635,749)May-19 1,000 (147,551) (6,307,217)June-19 1,000 (173,152) (5,843,620)June-19 - 25,600 (610,148)June-19 1,000 (147,551) (6,453,769)
July-19 1,000 (173,152) (6,015,772)July-19 - 25,600 (584,548)July-19 1,000 (147,551) (6,600,320)August-19 1,000 (173,152) (6,187,924)August-19 - 25,600 (558,948)August-19 1,000 (147,551) (6,746,871)September-19 1,400,451 (173,152) (4,960,625)September-19 - 25,600 (533,347)September-19 1,400,451 (147,551) (5,493,972)October-19 - (173,152) (5,133,776)October-19 - 25,600 (507,747)October-19 - (147,551) (5,641,523)
November-19
West Side
Total Dec 19
East Side
Total Dec 19
Total Resources
Total Dec 19
1,411,295 (2,077,821) (5,480,080) 12 ME Dec 2019 - 307,204 (456,546) 12 ME Dec 2019 1,411,295 (1,770,617) (5,936,626) Ref. 6.3
Page 6.3.2
Rocky Mountain Powe
Results of Operations - December 2018
Hydro Decommissioning
Tax Summar
Tax Depreciation Book Depreciation
Book-Tax
Difference
Deferred Income Tax
Expense
Deferred Income
Tax
12/31/2018 - - - - 1,884,560
1/31/2019 (3,228) 147,551 144,324 (35,484) 1,920,044
2/28/2019 (1,616) 147,551 145,935 (35,880) 1,955,924
3/31/2019 (1,000) 147,551 146,551 (36,032) 1,991,956
4/30/2019 (1,000) 147,551 146,551 (36,032) 2,027,988
5/31/2019 (1,000) 147,551 146,551 (36,032) 2,064,020
6/30/2019 (1,000) 147,551 146,551 (36,032) 2,100,052
7/31/2019 (1,000) 147,551 146,551 (36,032) 2,136,084
8/31/2019 (1,000) 147,551 146,551 (36,032) 2,172,116
9/30/2019 (1,400,451) 147,551 (1,252,900)308,045 1,864,071
10/31/2019 - 147,551 147,551 (36,278) 1,900,349
11/30/2019 - 147,551 147,551 (36,278) 1,936,627
12/31/2019 - 147,551 147,551 (36,278) 1,972,905
TOTAL (1,411,295) 1,770,617 359,322 (88,345)
Year End balance 1,972,905
Excess DIT (102,660) (205,320)
(191,005) 1,767,585 Ref 6.3
Summary of Current and Deferred Expense for 12 months ending December 2019
Tax Depreciation 1,411,295 SCHMDT
Book Depreciation 1,770,617 SCHMAT
Net Schedule M Adjustment (359,322)
Ref 6.3
Deferred Tax Expense (191,005) 41110
Ref 6.3
Rocky Mountain Power PAGE 6.4
Idaho Results of Operations - December 2018
Depreciation Allocation Correction
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Remove syst. alloc. deferral 403SP 1 (1,365,393) SG 6.2000% (84,654) 6.4.1
Remove syst. alloc. give-back reversal 403SP 1 (1,841,568) SG 6.2000% (114,176) 6.4.2
Add Situs alloc. deferral 407 1 128,043 UT Situs - 6.4.1
Add Situs alloc. deferral 407 1 795,159 ID Situs 795,159 6.4.1
Add Situs alloc. deferral 407 1 442,191 WY Situs - 6.4.1
Add Situs alloc. give-back reversal 407 1 1,841,568 OR Situs - 6.4.2
Total - 596,329
Description of Adjustment:
Description of Adjustment:
The Stipulation in the Company's general rate case Docket No. PAC -E-13-04 established a regulatory asset to track and defer the aggregate net difference between the depreciation expense that would have been booked beginning in 2014 under the depreciation rates in effect as of the date of the stipulation and the depreciation expense actually booked beginning in 2014 under the depreciation rates approved by the Commission in Docket No. PAC-E-13-02 until the new rates were reflected in rates. The reduction in expense due to the deferral was booked on a System Generation (SG) factor but should have been booked situs to each state. This adjustment corrects the allocation. Also, a reversing entry that was made to correct an Oregon give-back on the Hunter and Colstrip plants was incorrectly booked system and should have been situs assigned to Oregon.
Rocky Mountain Power Page 6.4.1
Idaho Results of Operations - December 2018
Depreciation Allocation Correction Adjustment
Account Amount FactorActual403SP1,365,393 SG Ref. 6.4
CorrectUtah Depr 407 128,043 UT Ref. 6.4Idaho Depr 407 795,159 ID Ref. 6.4Wyoming Depr 407 442,191 WYP Ref. 6.41,365,393
Calendar Actual Correct Year Period Account Number Amount Description FERC Account FERC Location Allocation Allocation2018156513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018156513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20181565131(158,054) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20181565131315,138 ID 187320 Deferred Depr - amort 4032000 1 SG ID2018256513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018256513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20182565131(158,661) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20182565131311,759 ID 187320 Deferred Depr - amort 4032000 1 SG ID2018356513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT
2018 3 565131 36,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP
2018 3 565131 (157,644) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20183565131270,478 ID 187320 Deferred Depr - amort 4032000 1 SG ID2018456513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018456513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20184565131(158,973) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20184565131301,084 ID 187320 Deferred Depr - amort 4032000 1 SG ID2018556513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018556513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20185565131(159,644) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20185565131302,772 ID 187320 Deferred Depr - amort 4032000 1 SG ID2018656513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018656513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP
2018 6 565131 (160,063) Defer Deprec Expense - Steam - ID 4032000 1 SG ID
2018 6 565131 198,578 ID 187320 Deferred Depr - amort 4032000 1 SG ID2018756513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018756513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20187565131(161,007) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20187565131229,548 ID 187320 Deferred Depr amort 4032000 1 SG ID2018856513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018856513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP20188565131(161,667) Defer Deprec Expense - Steam - ID 4032000 1 SG ID20188565131196,406 ID 187320 Deferred Depr amort 4032000 1 SG ID2018956513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT2018956513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP
2018 9 565131 (162,037) Defer Deprec Expense - Steam - ID 4032000 1 SG ID
2018 9 565131 170,477 ID 187320 Deferred Depr amort 4032000 1 SG ID20181056513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT20181056513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP201810565131(162,686) Defer Deprec Expense - Steam - ID 4032000 1 SG ID201810565131141,923 ID 187320 Deferred Depr amort 4032000 1 SG ID20181156513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT20181156513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP201811565131(162,961) Defer Deprec Expense - Steam - ID 4032000 1 SG ID201811565131134,180 ID 187320 Deferred Depr amort 4032000 1 SG ID20181256513110,670 Amortize Deferred Depr Exp - Steam - UT 4032000 1 SG UT20181256513136,849 Amortize Deferred Depr Exp - Steam - WY 4032000 1 SG WYP201812565131(163,034) Defer Deprec Expense - Steam - ID 4032000 1 SG ID
2018 12 565131 149,249 ID 187320 Deferred Depr amort 4032000 1 SG ID1,365,393
Rocky Mountain Power Page 6.4.2
Idaho Results of Operations - December 2018
Depreciation Allocation Correction Adjustment
Account Amount FactorActual403SP1,841,568 SG Ref. 6.4
CorrectOregon Give-Back 407 1,841,568 OR Ref. 6.41,841,568
Calendar Actual Correct
Year Period Account Number Amount Description FERC Account FERC Location Allocation Allocation
2018 1 565131 50,858 OR - Reverse give-back - Colstrip 4032000 108 SG OR2018156513115,067 OR - Reverse give-back - Hunter Common 4032000 108 SG OR2018156513138,159 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR2018156513125,160 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2018156513153,075 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR2018256513150,858 OR - Reverse give-back - Colstrip 4032000 108 SG OR2018256513115,067 OR - Reverse give-back - Hunter Common 4032000 108 SG OR2018256513138,159 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR2018256513125,160 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2018256513153,075 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR2018356513150,858 OR - Reverse give-back - Colstrip 4032000 108 SG OR
2018 3 565131 12,506 OR - Reverse give-back - Hunter Common 4032000 108 SG OR
2018 3 565131 38,159 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR2018356513125,160 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2018356513153,075 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201835651312,561 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR20184565131(32,855) OR - Reverse give-back - Colstrip 4032000 108 SG OR20184565131(8,079) OR - Reverse give-back - Hunter Common 4032000 108 SG OR20184565131(24,652) OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR20184565131(16,254) OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR20184565131(34,287) OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR20184565131(1,655) OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR2018556513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR2018556513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR
2018 5 565131 36,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR
2018 5 565131 24,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2018556513151,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201855651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR2018656513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR2018656513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR2018656513136,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR2018656513124,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2018656513151,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201865651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR2018756513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR2018756513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR
2018 7 565131 36,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR
2018 7 565131 24,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2018756513151,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201875651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR2018856513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR2018856513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR2018856513136,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR2018856513124,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR2018856513151,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201885651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR2018956513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR2018956513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR2018956513136,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR
2018 9 565131 24,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR
2018 9 565131 51,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR201895651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR20181056513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR20181056513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR20181056513136,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR20181056513124,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR20181056513151,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR2018105651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR20181156513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR20181156513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR20181156513136,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR
2018 11 565131 24,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR
2018 11 565131 51,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR2018115651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR20181256513149,248 OR - Reverse give-back - Colstrip 4032000 108 SG OR20181256513112,110 OR - Reverse give-back - Hunter Common 4032000 108 SG OR20181256513136,951 OR - Reverse give-back - Hunter Unit 1 4032000 108 SG OR20181256513124,364 OR - Reverse give-back - Hunter Unit 2 4032000 108 SG OR20181256513151,394 OR - Reverse give-back - Hunter Unit 3 4032000 108 SG OR2018125651312,480 OR - Reverse give-back - Hunter 1&2 Comm 4032000 108 SG OR1,841,568

7. TAX ADJUSTMENTS

IDAHO 2017 PROTOCOL Page 7.0 Total
Tax Adjustments (Tab 7)
TOTAL
7.1 7.2 7.3 7.4 7.5 7.6
Total Normalized Interest True Up
Property Tax
Expense
Renewable Energy
Tax Credit
PowerTax ADIT
Balance AFUDC Equity
Wyoming Wind
Generation Tax
1 Operating Revenues:
2 General Business Revenues - - - - - - -
3 Interdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues - - - - - - -
6 Total Operating Revenues - - - - - - -
7
8 Operating Expenses:
9 Steam Production - - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service & Info - - - - - - -
17 Sales - - - - - - -
18 Administrative & General - - - - - - -
19 Total O&M Expenses - - - - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income (69,021) - (33,322) - - - (35,699)
23 Income Taxes: Federal (1,553,143) (194,816) 6,680 654,822 (2,027,787) 802 7,156
24 State (500,043) (44,120) 1,513 - (459,238) 182 1,621
25 Deferred Income Taxes 2,487,025 - - - 2,487,025 - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: 364,818 (238,936) (25,129) 654,822 0 984 (26,922)
29
30 Operating Rev For Return: (364,818) 238,936 25,129 (654,822) (0) (984) 26,922
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits - - - - - - -
36 Elec Plant Acq Adj - - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock - - - - - - -
40 Material & Supplies - - - - - - -
41 Working Capital - - - - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant: - - - - - - -
45
46 Deductions:
47 Accum Prov For Deprec - - - - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax (6,508,388) - - - (6,508,388) - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions - - - - - - -
54
55 Total Deductions: (6,508,388) - - - (6,508,388) - -
56
57 Total Rate Base: (6,508,388) - - - (6,508,388) - -
58
59
60 Estimated ROE impact 0.035% 0.055% 0.006% -0.150% 0.119% 0.000% 0.006%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 69,021 - 33,322 - - - 35,699
67 Other Deductions
68 Interest (AFUDC) (4,002) - - - - (4,002) -
69 Interest 971,816 971,816 - - - - -
70 Schedule "M" Additions (10,115,367) - - - (10,115,367) - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax (11,014,160) (971,816) 33,322 - (10,115,367) 4,002 35,699
73
74 State Income Taxes (500,043) (44,120) 1,513 - (459,238) 182 1,621
75
76 Taxable Income (10,514,118) (927,695) 31,809 - (9,656,130) 3,820 34,078
77
78 Federal Income Tax - Calculated (2,207,965) (194,816) 6,680 - (2,027,787) 802 7,156
79 Adjustments to Calculated Tax:
80 Renewable Energy Tax Credits 654,822 - - 654,822 - - -
81 Federal Income Taxes (1,553,143) (194,816) 6,680 654,822 (2,027,787) 802 7,156
Rocky Mountain Power PAGE 7.1
Idaho Results of Operations - December 2018Interest True Up
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Other Interest Expense - Type 1 427 1 (643,876) ID Situs (643,876) Belo
Other Interest Expense - Type 2 427 2 710 ID Situs 710 BeloOther Interest Expense - Type 3 427 3 1,614,982 ID Situs 1,614,982 Belo
Total 971,816 971,816 2.18
Adjustment Detail:Type 1
Jurisdiction Specific Adjusted Rate Base 826,535,453 1.0
Weighted Cost of Debt:2.525% 2.1
Trued-up Interest Expense 20,867,534 1.0
Actual Interest Expense 21,511,410 1.0
Total Interest True-up Adjustment 643,876 1.0
Type 2
Jurisdiction Specific Adjusted Rate Base 826,563,567 1.0
Weighted Cost of Debt:2.525% 2.1
Trued-up Interest Expense 20,868,244 1.0
Type 1 Interest Expense 20,867,534 1.0Total Interest True-up Adjustment 710 1.0
Type 3
Jurisdiction Specific Adjusted Rate Base 890,530,867 1.0Weighted Cost of Debt:2.525% 2.1
Trued-up Interest Expense 22,483,226 1.0
Type 2 Interest Expense 20,868,244 1.0
Total Interest True-up Adjustment 1,614,982 1.0
Description of Adjustment:
This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying rate base by the
Company's weighted cost of debt.
Rocky Mountain Power PAGE 7.2
Idaho Results of Operations - December 2018Property Tax Expense
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Taxes Other Than Income 408 3 (562,518) GPS 5.9238% (33,322) 7.2.1
Description of Adjustment:
This adjustment normalizes the difference between accrued property tax expense and forecasted property tax
expense resulting from estimated capital additions.
Page 7.2.1Rocky Mountain Power
Results of Operations - December 2018
Estimated Property Tax Expense for December 2019
Property Tax Adjustment Summary
FERC Account G/L Account Factor Total Ref
408.15 579000 GPS 151,139,518
Total Accrued Property Tax - 12 Months Ending December 2018 12/31/2018 151,139,518
Forecasted Property Tax Exp. for the Twelve Months Ending December 2019 150,577,000
(151,139,518)
(562,518) Ref 7.2
Less: Accrued Property Tax - 12 Months Ended December 31, 2018
Incremental Adjustment to Property Taxes
Rocky Mountain Power PAGE 7.3
Idaho Results of Operations - December 2018
Renewable Energy Tax Credit
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
FED Renewable Energy Tax Credi 40910 3 (38,263,122) SG 6.2000% (2,372,296) 7.3.1
Remove from Base Period:
FED Renewable Energy Tax Credi 40910 3 48,824,841 SG 6.2000% 3,027,118 7.3.1
Description of Adjustment:
This adjustment normalizes federal renewable energy income tax credits the Company is entitled to take as a result of placing
qualified generating plants into service. The federal PTC tax credit is based on the generation of the plant, and the credit can
be taken for ten years on qualifying property.
Rocky Mountain Power Pa e 7.3.1
Results of Operations - December 2018Renewable Energy Tax Credit
2017 Protocol
2019 kWh's KWh Generation Repowering Total Factor (inflated Federal Income
Description per NPC Stud Expiraion Date Repowering Date Available kW Available kW Available kW tax per unit) Tax Credit
Wind/GeothermalBlundell Bottoming Cycle KW 80,819,750 12/1/2017 - - - - 0.025 -
Glenrock KWh 319,480,373 12/30/2018 10/1/2019 - 108,806,321 108,806,321 0.025 2,720,158
Glenrock III KWh 118,958,116 1/16/2019 10/1/2019 6,334,965 39,939,650 46,274,615 0.025 1,156,865 Goodnoe KWh 233,343,221 12/17/2017 10/1/2019 - 62,660,202 62,660,202 0.025 1,566,505 High Plains Wind 317,530,539 10/14/2019 11/1/2019 226,920,742 78,255,271 305,176,014 0.025 7,629,400
Leaning Juniper 1 KWh 244,950,381 9/13/2016 10/1/2019 - 62,133,008 62,133,008 0.025 1,553,325
Leaning Juniper Indemnit - 9/13/2016 10/1/2019 - - - 0.025 - Marengo KWh 373,897,030 8/2/2017 11/1/2019 - 79,445,998 79,445,998 0.025 1,986,150
Marengo II KWh 175,982,592 6/25/2018 11/1/2019 - 38,156,997 38,156,997 0.025 953,925
McFadden Ridge 96,604,716 10/31/2019 11/1/2019 73,530,095 23,074,622 96,604,716 0.025 2,415,118 Rolling Hills KWh 279,777,829 1/16/2019 10/1/2019 15,343,631 92,748,031 108,091,662 0.025 2,702,292 Seven Mile KWh 377,863,609 12/30/2018 7/1/2019 - 198,351,027 198,351,027 0.025 4,958,776
Seven Mile II KWh 78,792,282 12/30/2018 7/1/2019 - 41,290,536 41,290,536 0.025 1,032,263
Dunlap I Wind KWh 383,533,782 9/29/2020 12/1/2020 383,533,782 - 383,533,782 0.025 9,588,345 Total KWh Production 3,081,534,219 705,663,215 824,861,662 1,530,524,877 38,263,122
Total Federal Renewable Energy Tax Credit 38,263,122 Ref 7.3
2018 kWh's KWh Generation Repowering Total Factor (inflated Federal IncomeDescription per NPC Stud Expiraion Date Repowering Date Available kW Available kW Available kW tax per unit) Tax Credit
Wind/Geothermal
Blundell Bottoming Cycle KW - 12/1/2017 - - - 0.024 - Glenrock KWh 302,536,129 12/30/2018 302,536,129 - 302,536,129 0.024 7,260,867
Glenrock III KWh 117,557,000 1/16/2019 117,557,000 - 117,557,000 0.024 2,821,368
Goodnoe KWh - 12/17/2017 - - - 0.024 - High Plains Wind 326,967,000 10/14/2019 326,967,000 - 326,967,000 0.024 7,847,208 Leaning Juniper 1 KWh - 9/13/2016 - - - 0.024 -
Leaning Juniper Indemnit - 9/13/2016 - - - 0.024 -
Marengo KWh - 8/2/2017 - - - 0.024 - Marengo II KWh 97,072,000 6/25/2018 97,072,000 - 97,072,000 0.024 2,329,728
McFadden Ridge 100,311,000 10/31/2019 100,311,000 - 100,311,000 0.024 2,407,464
Rolling Hills KWh 277,788,000 1/16/2019 277,788,000 - 277,788,000 0.024 6,666,912 Seven Mile KWh 346,892,656 12/30/2018 346,892,656 - 346,892,656 0.024 8,325,424 Seven Mile II KWh 73,451,581 12/30/2018 73,451,581 - 73,451,581 0.024 1,762,838
Dunlap I Wind KWh 391,793,000 9/29/2020 391,793,000 - 391,793,000 0.024 9,403,032
Total KWh Production 2,034,368,365 2,034,368,365 - 2,034,368,365 48,824,841
Total Federal Renewable Energy Tax Credit 48,824,841
Ref 7.3
Difference
KWh Generation Repowering Total Factor (inflated Federal IncomeDescription per NPC Stud Expiraion Date Repowering Date Available kW Available kW Available kW tax per unit) Tax Credit
Wind/Geothermal
Blundell Bottoming Cycle KW (80,819,750) 12/1/2017 - - - - -
Glenrock KWh (16,944,244) 12/30/2018 10/1/2019 302,536,129 108,806,321 (193,729,808) (4,540,709) Glenrock III KWh (1,401,116) 1/16/2019 10/1/2019 111,222,035 39,939,650 (71,282,385) (1,664,503)
Goodnoe KWh (233,343,221) 12/17/2017 10/1/2019 - 62,660,202 62,660,202 1,566,505
High Plains Wind 9,436,461 10/14/2019 11/1/2019 100,046,258 78,255,271 (21,790,986) (217,808) Leaning Juniper 1 KWh (244,950,381) 9/13/2016 10/1/2019 - 62,133,008 62,133,008 1,553,325 Leaning Juniper Indemnit - 9/13/2016 10/1/2019 - - - -
Marengo KWh (373,897,030) 8/2/2017 11/1/2019 - 79,445,998 79,445,998 1,986,150
Marengo II KWh (78,910,592) 6/25/2018 11/1/2019 97,072,000 38,156,997 (58,915,003) (1,375,803) McFadden Ridge 3,706,284 10/31/2019 11/1/2019 26,780,905 23,074,622 (3,706,284) 7,654
Rolling Hills KWh (1,989,829) 1/16/2019 10/1/2019 262,444,369 92,748,031 (169,696,338) (3,964,620)
Seven Mile KWh (30,970,953) 12/30/2018 7/1/2019 346,892,656 198,351,027 (148,541,629) (3,366,648) Seven Mile II KWh (5,340,701) 12/30/2018 7/1/2019 73,451,581 41,290,536 (32,161,045) (730,575) Dunlap I Wind KWh 8,259,218 9/29/2020 12/1/2020 8,259,218 - (8,259,218) 185,313
Total KWh Production (1,047,165,853) 1,328,705,151 824,861,662 (503,843,488) (10,561,719)
Total Federal Renewable Energy Tax Credit (10,561,719)
Rocky Mountain Power PAGE 7.4
Idaho Results of Operations - December 2018
PowerTax ADIT Balance
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
ADIT Balance 282 1 4,004,953,785 DITBAL 5.6339% 225,635,784
Cholla SHL 190 1 (19,734,360) SG 6.2000% (1,223,521)
Accel Amort of Pollution Cntrl Facilities 281 1 180,339,430 SG 6.2000% 11,180,964
California 282 1 (90,602,770) CA Situs -
Idaho 282 1 (243,462,605) ID Situs (243,462,605)
Other 282 1 (76,701,595) OTHER 0.0000% -
Oregon 282 1 (1,068,526,133) OR Situs -
Utah 282 1 (1,848,598,077) UT Situs -
Washington 282 1 (254,763,242) WA Situs -
Wyoming 282 1 (598,650,861) W Situs -
PP&E Adjustment - YE - SNP 282 1 7,256,486 SNP 5.9297% 430,290
PP&E Adjustment - YE - CIAC 282 1 - CIAC 4.9712% -
PP&E Adjustment - YE - OTHE 282 1 (11,019,299) OTHER 0.0000% -
PP&E Adjustment - YE - SG 282 1 15,120,819 SG 6.2000% 937,484
PP&E Adjustment - YE - SNPD 282 1 (136,440) SNPD 4.9712% (6,783)
PP&E Adjustment - YE - SO 282 1 - SO 5.9238% -
(4,524,862) (6,508,388) 7.4.1
Schedule M Adjustment SCHMAT 1 (173,684,144) SCHMDEXP 5.8240% (10,115,367)
Schedule M Adjustment SCHMAT 1 173,684,144 UT Situs -
Deferred Income Tax Expense 41110 1 42,703,026 SCHMDEXP 5.8240% 2,487,025
Deferred Income Tax Expense 41110 1 (42,703,026) UT Situs -

Description of Adjustment:
This adjustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in the PowerTax System. This adjustment also reallocates the tax shedule m addition of book depreciation related to Utah's acceleration of
the Dave Johnston thermal generation plant.
Rocky Mountain Power Pa e 7.4.1
Results of Operations - December 2018
ADIT Balance Adjustment - Year End
Book Tax Difference Total Company STATE AllocatioDescription # Unadjusted Adjustmen Adjusted Utilit 2017 Protocol
Cholla SHL Tax Int. - Tax Rent 105.221 19,734,360 19,734,360 0 SG
ccelerated Pollution Control Facilities Depreciatio 105.128 180,339,430 180,339,430 0 SG
Exchan e Normalization 105.160 0 NUTIL
RA - Solar ITC Basis Adustmen 100.110 27,337 27,337 0 DITBA
30% capitalized labor costs for Power tax inpu 105.100 22,999,656 22,999,656 0 DITBA
Capitalized Labor Costs for Powertax - Medicare Subsid - Tem 105.101 1,565,135 1,565,135 0 DITBA
Re ulator Ad ustment: Effects of Ratemakin -Fixed Asset-Fed/Stat 105.115 78,167,408 78,167,408 0 DITBA
Re ulator Ad ustment: Depreciation Flow-Throu 105.115 1,282,686,648 1,282,686,648 0 DITBA
Solar ITC Basis Ad ustmen 105.116 7,170 7,170 0 DITBA
Book Depreciation 105.120 2,351,250,809 2,351,250,809 0 DITBA
Repair Deduction 105.122 379,313,893 379,313,893 0 DITBASec. 481a Ad ustment - Repair Deduction 105.123 154,568,137 154,568,137 0 DITBATax Depreciation 105.125 4,621,421,012 4,621,421,012 0 DITBA
Fixed Assets - State Modificatio 105.129 28,439,010 28,439,010 0 DITBA
Fixed Assets - State Modification Federal Detriment 105.129 5,972,176 5,972,176 0 DITBA
CIAC 105.130 245,315,425 245,315,425 0 DITBA
Safe Harbor Lease Rate Differential 105.135 2,846,881 2,846,881 0 DITBA
PP&E FIN 48 Balances 105.136 383,923 0 383,923 DITBA
Capitalized Depreciation 105.137 18,356,159 18,356,159 0 DITBA
Reimbursements 105.140 21,672,077 21,672,077 0 DITBA
FUDC - Debt 105.141a 163,018,214 163,018,214 0 DITBA
FUDC - Equit 105.141b 79,920,415 79,920,415 0 DITBA
voided Costs 105.142 163,640,792 163,640,792 0 DITBA
Capitalization of Test Ener 105.146 3,393,596 3,393,596 0 DITBA1031 Exchan e 105.147 111,999 111,999 0 DITBA
Mine Safet Sec 179E Election ~PP 105.148 306,514 306,514 0 DITBA
Contract Liabilit Basis Adustment - Ea le Mountai 105.151 482,732 482,732 0 DITBA
Gain / Loss on Prop. Disposition 105.152 58,128,730 58,128,730 0 DITBA
Contract Liabilit Basis Adustment - Chehalis Miti ation Obli atio 105.153 127,166 127,166 0 DITBA
Reclass to 1031 Exchan e Normalization Adustment-General 105.158 186,877 186,877 0 DITBA
Reclass to 1031 Exchan e Normalization Adustment-Transmission 105.159 4,337,985 4,337,985 0 DITBA
Coal Mine Development 105.165 0 0 0 DITBA
Coal Mine Extension 105.170 0 0 0 DITBA
Removal Costs 105.175 191,061,776 191,061,776 0 DITBA
Book Gain/Loss on Land Sales 105.470 16,149,731 16,149,731 0 DITBA
R & E - Sec.174 Deduction 320.210 7,719,946 7,719,946 0 DITBAReclass to Pollution Control Facilities Depreciatio 105.131 180,339,430 180,339,430 0 DITBAccumulated Deferred Income Taxes CA - Y ** 0 97,549,845 97,549,845 CA
ccumulated Deferred Income Taxes IDU - Y ** 0 253,834,407 253,834,407 IDU
ccumulated Deferred Income Taxes OTHER - Y ** 0 76,701,595 76,701,595 OTHE
ccumulated Deferred Income Taxes OR - Y ** 0 1,164,393,528 1,164,393,528 OR
ccumulated Deferred Income Taxes UT - Y ** 0 2,002,957,079 2,002,957,079 U
ccumulated Deferred Income Taxes WA - YE ** 0 279,428,786 279,428,786 WA
ccumulated Deferred Income Taxes WY - Y ** 0 638,399,854 638,399,854 WYP
Roundin ** 5 5 0 DITBA
Tax Reform and additional flow-throu h-C ** 0 6,947,075 6,947,075 CA
Tax Reform and additional flow-throu h-IDU ** 0 10,371,802 10,371,802 IDU
Tax Reform and additional flow-throu h-O ** 0 95,867,395 95,867,395 OR
Tax Reform and additional flow-throu h-U ** 0 149,210,700 149,210,700 UTax Reform and additional flow-throu h-FER ** 0 5,148,302 5,148,302 FERC
Tax Reform and additional flow-throu h-WA ** 0 24,665,544 24,665,544 WA
Tax Reform and additional flow-throu h-WYP ** 0 39,748,993 39,748,993 WYP
PP&E Adustment - YE - OTHE ** 0 11,019,299 11,019,299 OTHE
PP&E Adustment - YE - SN ** 0 7,256,486 7,256,486 SNP
PP&E Adustment - YE - CIA ** 0 0 0 CIAC
PP&E Adustment - YE - S ** 0 15,120,819 15,120,819 SG
PP&E Adustment - YE - SNP ** 0 136,440 136,440 SNPD
PP&E Adustment - YE - S ** 0 0 0 SO
(4,165,942,778) (4,524,862) (4,170,467,640)
Ref. 7.4
Repair Deduction *** 0 0 0 SGRef. 7.4
(4,165,942,778) (4,524,862) (4,170,467,640)
**Derived from urisidictional reports from the Compan 's tax fixed asset s stem.
***Out-of-s stem calculation, reversin over four ears pursuant to the Internal Revenue Code
Rocky Mountain Power PAGE 7.5
Idaho Results of Operations - December 2018
AFUDC Equit
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
AFUDC - Equit 419 1 (67,484) SNP 5.9297%(4,002) 7.5.1
Description of Adjustment:
This adjustment brings in the appropriate level of AFUDC - Equity into results to align the tax schedule m with regulatory income.
Rocky Mountain Power Page 7.5.1
Results of Operations - December 2018
AFUDC Equity for 12 Months Ended December 31, 2018
Equity
SAP Accts
382000 & 382060
Dec-18 12 months Account 419 (34,835,895)
Dec-18 12 months AFUDC-Equity SCHMDT (34,708,432)
Dec-18 12 months AFUDC-Intangible Basis - Equity (194,947)
(67,484)
Ref. 7.5
Rocky Mountain Power PAGE 7.6
Idaho Results of Operations - December 2018
Wyoming Wind Generation Tax
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
Taxes Other Than Income 408 3 (575,790) SG 6.2000% (35,699) 7.6.1
Description of Adjustment:
The Wyoming Wind Generation Tax is an excise tax levied upon on the production of any electricity produced from wind
resources for sale or trade on or after January 1, 2012, and is to be paid by the person producing the electricity. The tax is one
dollar on each megawatt hour of electricity produced from wind resources at the point of interconnection with an electric
transmission line.
Rocky Mountain Power Page 7.6.1
Results of Operations - December 2018
Wyoming Wind Generation Tax
2018NPC 2018
MWH Tax $1/MWHWind Plant Production Begins Tax
Foote Creek 98,860 1/1/2012 98,860 Glenrock I Wind Plant 210,674 1/1/2012 210,674
Seven Mile Hill Wind Plant 179,513 1/1/2012 179,513 Seven Mile Hill II Wind Plant 37,502 1/1/2012 37,502
Glenrock III Wind Plant 79,018 1/1/2012 79,018
Rolling Hills Wind Plant 187,030 1/1/2012 187,030 High Plains Wind Plant 239,275 9/1/2012 239,275
McFadden Ridge 73,530 9/1/2012 73,530 Dunlap I Wind 383,534 10/1/2013 383,534
Total WY Wind MWH 1,488,935 1,488,936
Booked through December 2018 2,064,726
Adjustment to normalize to CY December 2019 (575,790) Ref 7.6

8. RATE BASE
ADJUSTMENTS

IDAHO 2017 PROTOCOL Page 8.0 Total
Misc Rate Base Adjustments (Tab 8)
TOTAL
8.1 8.2 8.3 8.4 8.5 8.5.1
Total Normalized
Update Cash
Working Capital
Trapper Mine Rate
Base
Jim Bridger Mine
Rate Base
Customer
Advances for
Construction
Major Plant
Additions
(Part 2) Major Plant
Additions
1 Operating Revenues:
2 General Business Revenues (674,100) - - - - - -
3 Interdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues - - - - - - -
6 Total Operating Revenues (674,100) - - - - - -
7
8 Operating Expenses:
9 Steam Production (200,477) - - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply - - - - - - -
13 Transmission - - - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service & Info - - - - - - -
17 Sales - - - - - - -
18 Administrative & General - - - - - - -
19 Total O&M Expenses (200,477) - - - - - -
20 Depreciation (563,570) - - - - - -
21 Amortization 112,643 - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (2,715,339) - - - - 23,809 (2,325,255)
24 State (614,949) - - - - 5,392 (526,606)
25 Deferred Income Taxes 3,324,707 - - - - (29,201) 2,851,860
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: (656,985) - - - - 0 (1)
29
30 Operating Rev For Return: (17,115) - - - - (0) 1
31
32 Rate Base:
33 Electric Plant In Service 77,076,727 - 468,520 6,071,996 - 70,536,211 -
34 Plant Held for Future Use (780,006) - - - - - -
35 Misc Deferred Debits (26,427,445) - - - - - -
36 Elec Plant Acq Adj (296,455) - - - - - -
37 Pensions - - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock (1,531,562) - - - - - -
40 Material & Supplies - - - - - - -
41 Working Capital (16,888) (1,018) (15,870) - - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant: 48,024,371 (1,018) 452,650 6,071,996 - 70,536,211 -
45
46 Deductions:
47 Accum Prov For Deprec 508,001 - - - - - -
48 Accum Prov For Amort (122,886) - - - - - -
49 Accum Def Income Tax 1,787,440 - - - - 29,201 (2,851,860)
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const 270,437 - - - 270,437 - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 6,630,527 - - - - - -
54
55 Total Deductions: 9,073,519 - - - 270,437 29,201 (2,851,860)
56
57 Total Rate Base: 57,097,890 (1,018) 452,650 6,071,996 270,437 70,565,413 (2,851,860)
58
59
60 Estimated ROE impact -0.977% 0.000% -0.008% -0.110% -0.005% -1.186%0.052%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (22,696) - - - - - -
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions (1,228,687) - - - - 118,769 728,759
71 Schedule "M" Deductions 12,293,753 - - - - - 12,328,006
72 Income Before Tax (13,545,137) - - - - 118,769 (11,599,247)
73
74 State Income Taxes (614,949) - - - - 5,392 (526,606)
75
76 Taxable Income (12,930,187) - - - - 113,377 (11,072,641)
77
78 Federal Income Taxes (2,715,339) - - - - 23,809 (2,325,255)
IDAHO 2017 PROTOCOL
Misc Rate Base Adjustments (Tab 8)
TOTAL
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
19 Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal
24 State
25 Deferred Income Taxes
26 Investment Tax Credit Adj.
27 Misc Revenue & Expense
28 Total Operating Expenses:
29
30 Operating Rev For Return:
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits
36 Elec Plant Acq Adj
37 Pensions
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:
56
57 Total Rate Base:
58
59
60 Estimated ROE impact
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M" Additions
71 Schedule "M" Deductions
72 Income Before Tax
73
74 State Income Taxes
75
76 Taxable Income
77
78 Federal Income Taxes
Page 8.0.1 Total
8.6 8.7 8.8 8.9 8.10 8.11 8.12
Miscellaneous
Rate Base
Powerdale Hydro
Removal
FERC 105 - Plant
Held for Future
Use
Regulatory Asset
Amortization
Klamath Hydroelectric
Settlement Agreement Deer Creek Mine
Carbon Plant
Closure
- - - - - (674,100) -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - (674,100) -
- - - - - (200,477) -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - (200,477) -
- - - - (215,337) - (348,232)
- 24,035 - - (390,030) - 478,639
- - - - - - -
- (5,209) - - 0 (382,543) (26,142)
- (1,180) - - 0 (86,635) (5,920)
- 480 - - 148,839 352,730 -
- - - - - - -
- - - - - - -
- 18,126 - - (456,528) (316,925) 98,344
- (18,126) - - 456,528 (357,174) (98,344)
- - - - - - -
- - (780,006) - - - -
1,053,008 (20,790) - - - (904,689) (464,723)
- - - (296,455) - - -
- - - - - - -
- - - - - - -
(1,531,562) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(478,554) (20,790) (780,006) (296,455) - (904,689) (464,723)
- - - - 508,001 - -
- - - - (122,886) - -
- 5,112 - - (81,554) 221,869 (274,826)
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 5,112 - - 303,561 221,869 (274,826)
(478,554) (15,677) (780,006) (296,455) 303,561 (682,820) (739,548)
0.009% -0.004% 0.014% 0.005% 0.099% -0.069% -0.009%
- (24,035) - - 605,367 (473,623) (130,406)
- - - - - - -
- - - - - - -
- (1,950) - - (605,367) (1,468,897) -
- - - - - (34,252) -
- (25,985) - - 0 (1,908,268) (130,406)
- (1,180) - - 0 (86,635) (5,920)
- (24,805) - - 0 (1,821,632) (124,486)
- (5,209) - - 0 (382,543) (26,142)
IDAHO 2017 PROTOCOL
Misc Rate Base Adjustments (Tab 8)
TOTAL
1 Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
6 Total Operating Revenues
7
8 Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
19 Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal
24 State
25 Deferred Income Taxes
26 Investment Tax Credit Adj.
27 Misc Revenue & Expense
28 Total Operating Expenses:
29
30 Operating Rev For Return:
31
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits
36 Elec Plant Acq Adj
37 Pensions
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Misc Rate Base
44 Total Electric Plant:
45
46 Deductions:
47 Accum Prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
54
55 Total Deductions:
56
57 Total Rate Base:
58
59
60 Estimated ROE impact
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M" Additions
71 Schedule "M" Deductions
72 Income Before Tax
73
74 State Income Taxes
75
76 Taxable Income
77
78 Federal Income Taxes
Page 8.0.2 Total
8.13 0 0 0 0 0 0
Prepaid Pension
Asset 0 0 0 0 0 0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(26,090,251) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(26,090,251) - - - - - -
- - - - - - -
- - - - - - -
4,739,497 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
6,630,527 - - - - - -
11,370,024 - - - - - -
(14,720,227) - - - - - -
0.273% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000%
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Rocky Mountain Powe PAGE 8.1
Idaho Results of Operations - December 2018
Update Cash Working Capital
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base: Cash Working Capital CWC 1 (18,420) ID Situs (18,420) Below
Cash Working Capital CWC 2 (1,086) ID Situs (1,086) Below
Cash Working Capital CWC 3 18,488 ID Situs 18,488 BelowTotal(1,018) (1,018) 2.33
Adjustment Detail:
Type1 Type 2 Type 3
O&M Expense 171,397,261 171,464,109 184,025,398 1.0
Taxes Other Than Income Tax 9,849,439 9,849,439 9,780,418 1.0
Federal Income Tax 11,072,302 10,545,082 8,524,851 1.0
State Income Ta 3,193,966 3,074,565 2,468,740 1.0
Less: 2017 Protocol Equalization (985,542) (985,542) (985,542) 2.9
Total 194,527,426 193,947,654 203,813,865
Divided by Days in Yea 365 365 365
verage Daily Cost of Service 532,952 531,363 558,394
Net Lag Days 0.68 0.68 0.68
Cash Working Capital 364,528 363,441 381,930
Unadjusted Cash Working Capital 382,948 364,528 363,441
Cash Working Capital Adjustment (18,420) (1,086) 18,488
Description of Adjustment:
This adjustment is necessary to compute the cash working capital for the normalized results made in this filing. Cash working capital is calculated
by taking total operation and maintenance expense allocated to the jurisdiction and adding its share of allocated taxes, including state and federal
income taxes and taxes other than income. This total is divided by the number of days in the year to determine the Company's average daily cost
of service. The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance. Net lag days are
calculated using the Company’s December 2015 lead lag study.
Rocky Mountain Power
Update Cash Working Capital
December 2018

Total Calif Oregon Wash Wy-PPL Utah Idaho Wy-UPL FERC
Lead/Lag Study as of 12/15
Revenue Lag Days 41.52 41.17 40.25 41.27 37.72 40.88 37.54 37.72 35.62
Expense Lag Days 35.72 40.25 36.80 35.20 36.83 36.81 36.86 36.83 35.10
Net Lag Days 5.80 0.92 3.45 6.07 0.89 4.07 0.68 0.89 0.52
O&M Expense 2,863,376,573 48,302,046 738,139,255 210,819,623 346,855,130 1,233,307,487 178,460,381 67,850,992 816,932
Less: 2017 Protocol Adjustment 503,555 - 5,638,000 - 251,098 (4,400,000) (985,542) - -
Taxes Other than Income 201,255,354 4,822,523 77,086,500 12,929,943 20,952,500 71,723,663 9,849,439 3,851,406 39,379
Federal Income Tax 216,395,375 6,400,271 54,294,292 11,725,176 20,308,937 80,371,404 13,328,069 7,188,911 2,722,377
State Income Tax 60,078,432 1,606,656 15,168,540 3,531,140 5,963,027 23,042,348 3,704,835 1,899,573 620,199
Total 3,341,609,289 61,131,496 890,326,587 239,005,883 394,330,692 1,404,044,903 204,357,182 80,790,881 4,198,886
Divided by Days in Year 365 365 365 365 365 365 365 365 365
Avg. Daily Cost of Service 9,155,094 167,484 2,439,251 654,811 1,080,358 3,846,698 559,883 221,345 11,504
Net Lag Days 5.80 0.92 3.45 6.07 0.89 4.07 0.68 0.89 0.52
Cash Working Capital 29,740,179 153,952 8,415,370 3,974,701 960,543 15,649,837 382,948 196,797 6,033
Ref. 8.1

Description of Adjustment:
This adjustment is necessary to true-up the cash working capital for the normalizing adjustments made in this filing. Cash working capital is calculated by taking
total operation and maintenance expense allocated to the jurisdiction (excluding depreciation and amortization) and adding it's share of allocated taxes, including
state and federal income taxes and taxes other than income. This total is divided by the number of days in the year to determine the Company's adjusted daily cost of service. The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance.
Page 8.1.1
Rocky Mountain Powe PAGE 8.2
Idaho Results of Operations - December 2018
Trapper Mine Rate Base

TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base:
Other Tangible Property 399 1 8,565,086 SE 6.5250% 558,868 Below
Other Tangible Property 399 3 (1,384,663) SE 6.5250% (90,349) Below
7,180,423 468,520 Below
Final Reclamation Liability 2533 3 (243,219) SE 6.5250% (15,870) 8.2.2
Adjustment Detail:
Other Tangible Property
December 2018 Balance 8,565,086 8.2.1
December 2019 Balance 7,180,423 8.2.1
djust to December 2019 Balance (1,384,663) bove
Final Reclamation Liability
December 2018 12 Mth. Avg. Balance (6,387,172) 8.2.2
December 2019 12 Mth. Avg. Balance (6,630,391) 8.2.2
djust to December 2019 12 Mth. Avg. Balance (243,219) bove
Description of Adjustment:
The Company owns a 21.40% interest in the Trapper Mine, which provides coal to the Craig generating plant. The normalized coal cost of Trapper
includes all operating and maintenance costs, but does not include a return on investment. This adjustment adds the Company's portion of the
Trapper Mine plant investment to the rate base. This adjustment reflects net plant to recognize the depreciation of the investment over time. This adjustment also walks forward the Reclamation Liability to December 2019.
Page 8.2.1
Rocky Mountain Power
Results of Operations - December 2018
Trapper Mine Rate Base
Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19
Actual Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast
Property, Plant, and Equipment
Total Property, Plant, and Equipment 29,176,317 28,784,406 28,392,494 28,000,583 27,608,671 27,216,760 26,824,848 26,432,937 26,041,025 25,649,114 25,257,202 24,865,291 24,473,379
Other
Total Other 10,847,451 10,250,639 9,653,827 9,057,016 8,470,204 7,873,392 7,115,273 7,056,417 6,997,562 6,938,707 6,879,852 6,820,997 9,080,000
40,023,768 39,035,045 38,046,322 37,057,598 36,078,875 35,090,152 33,940,121 33,489,354 33,038,588 32,587,821 32,137,055 31,686,288 33,553,379
PacifiCorp Share (21.40%)8,565,086 8,353,500 8,141,913 7,930,326 7,720,879 7,509,292 7,263,186 7,166,722 7,070,258 6,973,794 6,877,330 6,780,866 7,180,423
Ref. 8.2 Ref. 8.2
DESCRIPTION
Page 8.2.2
Rocky Mountain Power
Results of Operations - December 2018
Trapper Mine
Final Reclamation Liability
Actual
Description:Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18
(6,269,368) (6,287,618) (6,313,971) (6,335,418) (6,355,433) (6,380,020) (6,401,515) (6,423,370) (6,437,021) (6,458,977) (6,485,177) (6,498,181)
Pro Forma
Description:Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19
(6,519,791) (6,538,454) (6,558,099) (6,579,709) (6,600,336) (6,619,981) (6,641,591) (6,662,218) (6,679,899) (6,702,549) (6,721,212) (6,740,857)
(243,219) Ref 8.2
Rocky Mountain Powe PAGE 8.3
Idaho Results of Operations - December 2018
Jim Bridger Mine Rate Base
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base:
Other Tangible Property 399 1 109,390,065 SE 6.5250% 7,137,658 Below
Other Tangible Property 399 3 (16,332,083) SE 6.5250% (1,065,662) Below
93,057,982 6,071,996
Adjustment Detail:
December 2018 Balance 109,390,065 8.3.1
December 2019 Balance 93,057,982 8.3.1
djustment to December 2019 Balance (16,332,083) bove
Description of Adjustment:
The Company owns a two-thirds interest in the Bridger Coal Company (BCC), which supplies coal to the Jim Bridger generating plant. The Company's investment in BCC is recorded on the books of Pacific Minerals, INC (PMI), a wholly-owned subsidiary. Because of this ownership arrangement, the coal mine investment is not included in Account 101 - Electric Plant in Service. The normalized costs for BCC provide no return on investment. The return on investment for BCC is removed in the fuels credit which the Company has included as an offset to fuel prices leaving no return in results.
Page 8.3.1
Rocky Mountain Power
Results of Operations - December 2018
Bridger Mine Rate Base
($000's)
Bridger Total Actual Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma Pro Forma
Description Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19
1 Structure, Equipment, Mine Dev.447,148 447,201 447,244 447,324 447,555 447,627 448,091 448,261 451,465 456,002 457,383 457,541 457,614
2 Materials & Supplies 15,983 16,555 16,555 16,555 16,555 16,555 16,555 16,555 16,555 16,555 16,555 16,555 16,555
4 Pit Inventory 29,203 28,950 28,933 29,803 35,742 39,474 42,267 40,366 38,408 35,797 29,046 25,603 22,762
5 Deferred Long Wall Costs 2,521 2,215 1,913 1,586 1,297 1,010 695 431 91 179 2,707 2,470 2,225
6 Reclamation Liability - - - - - - - - - - - - -
7 Accumulated Depreciation (330,770) (333,265) (335,708) (338,176) (340,577) (342,944) (345,370) (347,709) (350,207) (352,640) (354,742) (357,176) (359,569)
8 Bonus Bid / Lease Payable - - - - - - - - - - - - -
TOTAL RATE BASE 164,085 161,657 158,937 157,091 160,572 161,721 162,237 157,904 156,312 155,893 150,948 144,993 139,587
PacifiCorp Share (66.67%)
Rocky Mountain Powe PAGE 8.4
Idaho Results of Operations - December 2018
Customer Advances for Constructio
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base:
Customer Advances 252 1 (102,821) CA Situs - 8.4.1
Customer Advances 252 1 506,714 OR Situs - 8.4.1
Customer Advances 252 1 (385,231) WA Situs - 8.4.1
Customer Advances 252 1 (317,266) ID Situs (317,266) 8.4.1
Customer Advances 252 1 (8,648,940) UT Situs - 8.4.1
Customer Advances 252 1 (531,602) WY Situs - 8.4.1
Customer Advances 252 1 9,479,146 SG 6.2000% 587,703 8.4.1
- 270,437

Description of Adjustment:
Customer advances for construction are booked into FERC account 252. When they are booked, the entries do not reflect the proper allocation. This adjustment corrects the allocation.
Page 8.4.1
Rocky Mountain Power
Results of Operations - December 2018
Customer Advances for Construction
YEAR END BASIS:
Account Booked Allocation Correct Allocation Adjustment Ref.
252CA - (102,821) (102,821) Page 8.4
252OR (2,532,454) (2,025,740) 506,714 Page 8.4
252WA (3,750) (388,981) (385,231) Page 8.4
252IDU - (317,266) (317,266) Page 8.4
252UT (1,147,509) (9,796,449) (8,648,940) Page 8.4
252WYP - (531,602) (531,602) Page 8.4
252SG (72,715,629) (63,236,483) 9,479,146 Page 8.4
Total (76,399,342) (76,399,342) -
Rocky Mountain Powe PAGE 8.5
Idaho Results of Operations - December 2018
Major Plant Addition
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base:
Steam Production 312 3 45,082,135 SG 6.2000% 2,795,072
Hydro Production 332 3 7,284,000 SG-U 6.2000% 451,605
Other Production 343 3 9,978,627 SG 6.2000% 618,670
Other Production 343 3 912,922,501 SG-W 6.2000% 56,600,785
Transmission 355 3 143,851,621 SG 6.2000% 8,918,736
Distribution - Washington 364 3 5,372,459 WA Situs -
Distribution - Oregon 364 3 41,025,038 OR Situs -
Distribution - Utah 364 3 3,853,532 UT Situs -
Distribution - Wyoming 364 3 13,683,743 WY Situs -
General Plant 397 3 2,542,500 OR Situs -
Intangible Plant 303 3 19,436,000 SO 5.9238% 1,151,344
1,205,032,157 70,536,211 8.5.2
Adjustment to Tax:
Schedule M Additions SCHMAT 2 1,513,028 SG 6.2000% 93,807
Schedule M Additions SCHMAT 2 70,198 SG 6.2000% 4,352
Schedule M Additions SCHMAT 2 144,352 CA Situs -
Schedule M Additions SCHMAT 2 813,091 OR Situs -
Schedule M Additions SCHMAT 2 89,845 WA Situs -
Schedule M Additions SCHMAT 2 66,658 UT Situs -
Schedule M Additions SCHMAT 2 41,020 WY Situs -
Schedule M Additions SCHMAT 2 588,180 CN 4.1871% 24,628
Schedule M Additions SCHMAT 2 (67,828) SO 5.9238% (4,018)
3,258,544 118,769
Deferred Tax Expense 41110 2 (372,002) SG 6.2000% (23,064)
Deferred Tax Expense 41110 2 (17,259) SG 6.2000% (1,070)
Deferred Tax Expense 41110 2 (35,491) CA Situs -
Deferred Tax Expense 41110 2 (199,911) OR Situs -
Deferred Tax Expense 41110 2 (22,090) WA Situs -
Deferred Tax Expense 41110 2 (16,389) UT Situs -
Deferred Tax Expense 41110 2 (10,085) WY Situs -
Deferred Tax Expense 41110 2 (144,613) CN 4.1871% (6,055)
Deferred Tax Expense 41110 2 16,677 SO 5.9238% 988
(801,163) (29,201)
ccum Def Inc Tax Bal 282 2 372,002 SG 6.2000% 23,064
ccum Def Inc Tax Bal 282 2 17,259 SG 6.2000% 1,070
ccum Def Inc Tax Bal 282 2 35,491 CA Situs -
ccum Def Inc Tax Bal 282 2 199,911 OR Situs -
ccum Def Inc Tax Bal 282 2 22,090 WA Situs -
ccum Def Inc Tax Bal 282 2 16,389 UT Situs -
ccum Def Inc Tax Bal 282 2 10,085 WY Situs -
ccum Def Inc Tax Bal 282 2 144,613 CN 4.1871% 6,055
ccum Def Inc Tax Bal 282 2 (16,677) SO 5.9238% (988)
801,163 29,201
Description of Adjustment:
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2019.
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2.
Rocky Mountain Powe PAGE 8.5.1
Idaho Results of Operations - December 2018
(Part 2) Major Plant Addition
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Tax:
Schedule M Additions SCHMAT 3 11,253,457 SG 6.2000% 697,709
Schedule M Additions SCHMAT 3 74,352 WA Situs -
Schedule M Additions SCHMAT 3 518,045 OR Situs -
Schedule M Additions SCHMAT 3 50,194 UT Situs -
Schedule M Additions SCHMAT 3 202,362 WY Situs -
Schedule M Additions SCHMAT 3 524,147 SO 5.9238% 31,049
Total 12,622,557 728,759
Schedule M Deductions SCHMDT 3 192,164,947 SG 6.2000% 11,914,140
Schedule M Deductions SCHMDT 3 201,467 WA Situs -
Schedule M Deductions SCHMDT 3 1,538,439 OR Situs -
Schedule M Deductions SCHMDT 3 144,507 UT Situs -
Schedule M Deductions SCHMDT 3 513,140 WY Situs -
Schedule M Deductions SCHMDT 3 6,986,519 SO 5.9238% 413,865
Total 201,549,019 12,328,006
Deferred Tax Expense 41010 3 44,479,976 SG 6.2000% 2,757,739
Deferred Tax Expense 41010 3 31,250 WA Situs -
Deferred Tax Expense 41010 3 250,880 OR Situs -
Deferred Tax Expense 41010 3 23,188 UT Situs -
Deferred Tax Expense 41010 3 76,409 WY Situs -
Deferred Tax Expense 41010 3 1,588,875 SO 5.9238% 94,121
Total 46,450,578 2,851,860
ccum Def Inc Tax Bal 282 3 (44,479,976) SG 6.2000% (2,757,739)
ccum Def Inc Tax Bal 282 3 (31,250) WA Situs -
ccum Def Inc Tax Bal 282 3 (250,880) OR Situs -
ccum Def Inc Tax Bal 282 3 (23,188) UT Situs -
ccum Def Inc Tax Bal 282 3 (76,409) WY Situs -
ccum Def Inc Tax Bal 282 3 (1,588,875) SO 5.9238% (94,121)
Total (46,450,578) (2,851,860)
Description of Adjustment:
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2019.
The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2.
Page 8.5.2
Rocky Mountain Power
Results of Operations - December 2018
Major Plant Addition Summary
Description Factor
Jan18 to Dec18 Jan19 to Dec19
Ref#
Various SG 29,149,636 45,082,135
Total Steam Plant 29,149,636 45,082,135 8.5.3
Hydro Production Plant:Various SG-P - - Various SG-U 3,112,417 7,284,000
Total Hydro Plant 3,112,417 7,284,000 8.5.3
Other Production Plant:Various SG 16,840,929 9,978,627 Various Wind Repowering SG-W - 215,013,487
Glenrock 1 Repowering SG-W - 106,512,153
Goodnoe Hills Repowering SG-W - 104,050,350 High Plains Repowering SG-W - 119,510,354 Leaning Juniper Repowering SG-W - 105,809,433
Marengo 1 Repowering SG-W - 140,398,920
Seven Mile 1 Repowering SG-W - 121,627,804
Total Other Plant 16,840,929 922,901,128 8.5.3
Transmission Plant:
Various SG 82,358,570 143,851,621
Total Transmission Plant 82,358,570 143,851,621 8.5.3
Distribution Plant:
California CA 9,822,332 - Oregon OR 45,790,000 41,025,038 Washington WA 6,491,946 5,372,459 Utah UT 4,981,409 3,853,532
Idaho ID - - Wyoming WYP - 13,683,743
Total Distribution Plant 67,085,686 63,934,773 8.5.3
General Plant:California CA 656,808 - Oregon OR 10,447,155 - Washington WA - -
Utah UT 85,233 -
Idaho ID - - Wyoming WYP - - Wyoming WYU - -
General SO 1,232,321 2,542,500
General CN - - General SG 301,617 -
Total General Plant 12,723,135 2,542,500 8.5.3
Mining Plant:Coal Mine SE - -
Total Mining Plant - - 8.5.3
Intangible Plant:General SO (4,465,929) 19,436,000 General CN 17,625,407 - General SG - -
General SG-P - - Oregon OR - - Idaho ID - - Utah UT - -
Wyoming WYP 4,179,066 -
Total Intangible Plant 17,338,544 19,436,000 8.5.3
Total Electric Plant in Service 228,608,918 1,205,032,157
Ref 8.5
Page 8.5.3
Rocky Mountain Power
Results of Operations - December 2018
Major Plant Addition Detail - January 2019 - December 2019
Project Description Account Factor In-Service Date
Jim Bridger U3 SCR Catalyst Replacement 19 312 SG Jun-19 2,452,871 Craig CRGU5 RELIABILITY/ABILITY TO SERVE CY19 312 SG Dec-19 2,072,300 Craig CRGU2 2B SOOT BLOWING BOOSTER COMPRESSOR 312 SG Jul-19 2,623,694
Jim Bridger U3 Reheater Bottom Bend Replacement 19 312 SG Jun-19 2,120,490 Dave Johnston U3 RH Pendant Assembly Replacement 312 SG Apr-19 2,810,345 Naughton 3 Limited Gas Coversion 80MW 312 SG Dec-19 3,226,352
Colstrip 3-4: Water Management System 312 SG Dec-19 4,039,047 Dave Johnston U0 - DJ CCR Ash Disposal System 312 SG Oct-19 8,237,666 Dave Johnston U3 - Turbine Major Overhaul 2019 312 SG Jun-19 4,256,278
Huntington U2 2-2 GSU Replacement 312 SG Oct-19 3,572,706 Huntington U2 Boiler Economizer Replacement w/heade 312 SG Oct-19 6,959,879 Huntington U2 Cooling Tower Cells 1-6 Rebuild 312 SG Nov-19 2,710,508
Lakeside U00 Central Utah Water Conservancy District CY19 343 SG Jul-19 9,978,627 Rolling Hills Repowering 343 SG-W Various 86,090,805 Glenrock 1 Repowering 343 SG-W Sep-19 106,512,153 Goodnoe Hills Repowering 343 SG-W Oct-19 104,050,350 High Plains Repowering 343 SG-W Nov-19 119,510,354 Leaning Juniper Repowering 343 SG-W Aug-19 105,809,433 Marengo 1 Repowering 343 SG-W Nov-19 140,398,920
Marengo 2 Repowering 343 SG-W Nov-19 70,357,281 McFadden Repowering 343 SG-W Nov-19 34,455,284 Seven Mile 1 Repowering 343 SG-W Sep-19 121,627,804
Seven Mile 2 Repowering 343 SG-W Sep-19 24,110,117 Other Ptoduction Total 922,901,128
Hydro ProductionSoda Spinning Reserve 332 SG-U Oct-19 4,126,000 Oneida 2 Rotor Replacement 332 SG-U Oct-19 3,158,000
Hydro Production Total 7,284,000
TransmissionGunnison: Install Cap, Rebuild Salina-Gunnsn Line 355 SG May-19 2,995,502 Sigurd Red Butte - BLM ROW Renewal 355 SG May-19 3,857,282 DJ - Thunder Creek 57kV to 69kV Conversion 355 SG Dec-19 142,399 Rexburg Sub: Install 161kV Source from Rigby 355 SG Mar-19 9,994,782 Boise White Paper LLC Load Addition - T 355 SG Aug-19 6,135,280 Vitesse - Facebook 60 MW Load Addition 355 SG Dec-19 6,311,704 Populus-Terminal 345kv line - Staker (GW)355 SG Nov-19 3,226,761 Wallula - McNary 230 kV Line 355 SG Jan-19 34,723,150 Vantage - Pomona Heights - TPL002 355 SG Oct-19 48,464,761 Delta Fire Lakehead 355 SG Feb-19 28,000,000
Transmission Total 143,851,621
Distribution
DJ - Thunder Creek 57kV to 69kV Conversion 364 WYP Dec-19 5,865,759 Glendo: New Greenfield Sub/Capacity Increase 364 WYP Oct-19 2,022,398 Herriman Sub: Install 2nd 138-12.5 kV Transformer 364 UT Sep-18 3,853,532
Jackalope Sub: Add 2nd xfmr - Remove Douglas Town Sub 364 WYP Feb-19 5,795,586 Oregon AMI - Meter Replacement 364 OR Various 32,779,674 Portland u/g Network Monitoring System 364 OR Oct-19 2,190,704
Lassen Sub-New 69x115 kV sub to replace Mt Shasta Sub(Net 12.5 MVA) D 364 OR Sep-19 3,225,782 Boise White Paper LLC Load Addition 364 WA Aug-19 2,000,000 Tieton Substation Increase Capacity 364 WA Dec-19 3,372,459
Kennedy Substation Convert to Distribution 364 OR Jun-19 2,828,878
Distribution Total 63,934,773
GeneralTier 1 Storage TOM 397 SO Dec-19 2,542,500
General Total 2,542,500
IntangibleUII Revenue Module 303 SO Dec-19 3,300,000 Mission 3 303 SO Dec-19 9,536,000 Energizing Customer Tools (ECT)303 SO Jun-19 6,600,000
IntangibleTotal 19,436,000
1,205,032,157
Ref. 8.5.2
Rocky Mountain Powe PAGE 8.6
Idaho Results of Operations - December 2018
Miscellaneous Rate Base
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base:
1 - Fuel Stock - Pro Forma 151 3 (23,672,633) SE 6.5250% (1,544,630) 8.6.1
1 - Fuel Stock - Working Capital Deposit 25316 3 227,000 SE 6.5250% 14,812 8.6.1
1 - Fuel Stock - Working Capital Deposit 25317 3 (26,729) SE 6.5250% (1,744) 8.6.1
2 - Prepaid Overhauls 186M 3 16,984,121 SG 6.2000% 1,053,008 8.6.1
Description of Adjustment:
1 - Fuel stock levels as of December 2019 are projected to be lower than December 2018 levels due to a decrease in the amount of coal
stockpiled and higher stockpile unit costs. The adjustment also reflects the working capital deposits which are an offset to fuel stock costs.
2 - Balances for prepaid overhauls at the Lake Side, Chehalis and Currant Creek gas plants are walked forward to reflect payments and transfers
of capital to electric plant in service during the year ending December 2019.
Page 8.6.1
Rocky Mountain Power
Results of Operations - December 2018
Miscellaneous Rate Base
Year-End Balances - Summary
2017 Protocol Dec-2018 Dec-2019
1 - Coal Fuel Stock Balances by Plant Account Factor Balance Balance
Rock Garden 151 SE 32,730,433 32,730,433 -
(23,672,633) Ref. 8.6
Dec-2018 Dec-2019
1 - Working Capital Deposits Account Factor Balance Balance
227,000 Ref. 8.6
(26,729) Ref. 8.6
Dec-2018 Dec-2019
2 - Overhaul Prepayments by Plant Account Factor Balance Balance
16,984,121 Ref. 8.6
Adjustment
Adjustment
Rocky Mountain Powe PAGE 8.7
Idaho Results of Operations - December 2018
Powerdale Hydro Removal
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Expense and Rate Base:
Decommissioning Reg Asset:
Decommissioning Amortization 404IP 3 387,663 SG 6.2000% 24,035 8.7.1
Decommissioning Reg Asset 182M 3 499,006 SG 6.2000% 30,938 8.7.1
Remove Booked Decom Reg Asset 182M 3 (51,728) ID Situs (51,728) B-16
Adjustment To Tax:
Schedule M - Decommissioning SCHMAT 3 387,663 SG 6.2000% 24,035
Deferred Income Tax Expense 41110 3 (95,313) SG 6.2000% (5,909)
Year End ADIT Balance 283 3 (122,689) SG 6.2000% (7,607)
Remove Booked Tax:
Schedule M - Decommissioning SCHMAT 1 (25,985) ID Situs (25,985)
Deferred Income Tax Expense 41110 1 6,389 ID Situs 6,389
Year End ADIT Balance 283 1 12,719 ID Situs 12,719

Description of Adjustment:
This adjustment reflects the treatment approved by the Commission in Case No. PAC-E-07-04 to account for the decommissioning of the
Powerdale hydroelectric plant due to damage caused by a flood in November 2006. During 2007, the net book value (including an offset for
insurance proceeds) of the assets to be retired was transferred to the unrecovered plant regulatory asset. In addition, decommissioning costs are
deferred as they are spent and amortized over 10 years, beginning in the subsequent year after they are spent. The decommissioning of the plant
was complete in 2013.
Rocky Mountain PowerIdaho Results of Operations - December 2018
Regulatory Treatment of Decommissioning Costs

Amortize actual cash spent over 10 years beginning in the year subsequent to the cash being spent.Case No. PAC-E-07-04
Cash Spend Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualTOTAL Dec 2007 June 2008 Dec 2008 June 2009 Dec 2009 June 2010 Dec 2010 June 2011 Dec 2011 June 2012 Dec 2012 June 2013 Dec 2013
4,275,723 38,236 34,523 326,331 410,104 241,160 1,096,741 1,395,199 429,651 50,751 60,174 28,149 226,057 (61,353)
Monthly Amortization Through December 2018
Dec 2007 June 200 Dec 200 June 2009 Dec 2009 June 201 Dec 201 June 2011 Dec 2011 June 201 Dec 201 June 201 Dec 201 Amort Regulatory Date Spend Spend Spend Spend Spend Spend Spend Spend Spend Spend Spend Spend Spend Total Asset Balance Balance
Dec-15 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 2,165,562 Jan-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Feb-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Mar-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Apr-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
May-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Jun-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 1,951,776
Jul-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Aug-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Sep-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Oct-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Nov-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Dec-16 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 1,737,990
Jan-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Feb-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Mar-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Apr-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
May-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Jun-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 1,524,204 Jul-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Aug-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Sep-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Oct-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631
Nov-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 Dec-17 319 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,631 1,310,418
Jan-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312 Feb-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312
Mar-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312
Apr-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312 May-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312
Jun-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312 1,098,543 Jul-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312
Aug-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312
Sep-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312 Oct-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312
Nov-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312
Dec-18 - 288 2,719 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 35,312 886,669 12 ME Dec 2019Jan-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305 Amortization
Feb-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305 387,663$
Mar-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305 Ref 8.7
Apr-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305
May-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305
Jun-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305 692,837 Jul-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305
Aug-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305
Sep-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305
Oct-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305
Nov-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305 Dec-19 - - - 3,418 2,010 9,140 11,627 3,580 423 501 235 1,884 (511) 32,305 499,006 Ref 8.7
Page 8.7.1
Rocky Mountain Powe PAGE 8.8
Idaho Results of Operations - December 2018
FERC 105 - Plant Held for Future Use
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base:
Remove PHFU 105 1 (12,580,836) SG 6.2000% (780,006)
Remove PHFU 105 1 (683,318) CA Situs -
Remove PHFU 105 1 (7,419,937) OR Situs -
Remove PHFU 105 1 (5,730,529) UT Situs -
Remove PHFU 105 1 (601) WY Situs -
(26,415,220) (780,006) 8.8.1
Description of Adjustment:
This adjustment removes Plant Held for Future Use (PHFU) assets from FERC account 105. The company is making this adjustment in
compliance with Title 16 of Public Utility Regulation, chapter 5 "Powers and Duties of Public Utilities Commission" section 61-502A.
Page 8.8.1
Rocky Mountain Power
Idaho Results of Operations - December 2018
FERC 105 (Plant Held for Future Use)
Alloc Total1050000Plant Held for Future Use 3401000 Land owned in fee SG $8,923,302
1050000 Plant Held for Future Use 3501000 Land owned in fee SG $2,902,972
1050000 Plant Held for Future Use 3502000 Land rights SG $754,5621050000Plant Held for Future Use 3601000 Land owned in fee CA $683,3181050000Plant Held for Future Use 3601000 Land owned in fee OR $3,912,099
1050000 Plant Held for Future Use 3601000 Land owned in fee UT $5,730,529
1050000 Plant Held for Future Use 3601000 Land owned in fee WYP $601
1050000 Plant Held for Future Use 3891000 Land owned in fee OR $3,507,838
Overall Result $26,415,220
Ref. 8.8
Primary Account Secondary Account
Rocky Mountain Powe PAGE 8.9
Idaho Results of Operations - December 2018
Regulatory Asset Amortizatio
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Expense:
Adjust Elec. Plant Acq. Amort. Exp. 406 3 - SG 6.2000% - 8.9.1
Adjustment to Rate Base:
Adjust Elec. Plant Acq. Acc. 114 3 - SG 6.2000% - 8.9.1
djust Elec. Plant Acq. Acc. Amort. 115 3 (4,781,559) SG 6.2000% (296,455) 8.9.1
Description of Adjustment:
This adjustment walks forward Electric Plant Acquisition Amortization in the base period (12 months ended December 2018) to pro forma period levels (12 months ending December 2019).
Rocky Mountain Power Page 8.9.1
Idaho Results of Operations - December 2018
Regulatory Asset Amortization
Electric Plant Acquisition Adjustment
Adjust Base Period to Pro Forma Period
Amortization Gross Acq.Acc. Amort.
Pro Forma Amount (below)4,781,559 144,704,699 (130,808,138)
Base Period Amount (below)4,781,559 144,704,699 (126,026,579)
Pro Forma Adjustment - - (4,781,559)
Ref. 8.9 Ref. 8.9 Ref. 8.9
Year Beg Balance End Balance
Gross Accumulated Accumulated
Acquisition Amortization Amortization Amortization
Opening Balance 144,704,699 (121,245,019)
2018 January 144,704,699 (121,245,019) (398,463) (121,643,483)
February 144,704,699 (121,643,483) (398,463) (122,041,946)
March 144,704,699 (122,041,946) (398,463) (122,440,409)
April 144,704,699 (122,440,409) (398,463) (122,838,872)
May 144,704,699 (122,838,872) (398,463) (123,237,336)
June 144,704,699 (123,237,336) (398,463) (123,635,799)
July 144,704,699 (123,635,799) (398,463) (124,034,262)
August 144,704,699 (124,034,262) (398,463) (124,432,726)
September 144,704,699 (124,432,726) (398,463) (124,831,189)
October 144,704,699 (124,831,189) (398,463) (125,229,652)
November 144,704,699 (125,229,652) (398,463) (125,628,115)
December 144,704,699 (125,628,115) (398,463) (126,026,579)
Base Period Amort =(4,781,559)
2019 January 144,704,699 (126,026,579) (398,463) (126,425,042)
February 144,704,699 (126,425,042) (398,463) (126,823,505)
March 144,704,699 (126,823,505) (398,463) (127,221,968)
April 144,704,699 (127,221,968) (398,463) (127,620,432)
May 144,704,699 (127,620,432) (398,463) (128,018,895)
June 144,704,699 (128,018,895) (398,463) (128,417,358)
August 144,704,699 (128,815,822) (398,463) (129,214,285)
September 144,704,699 (129,214,285) (398,463) (129,612,748)
October 144,704,699 (129,612,748) (398,463) (130,011,211)
November 144,704,699 (130,011,211) (398,463) (130,409,675)
December 144,704,699 (130,409,675) (398,463) (130,808,138)
Pro Forma Amort =(4,781,559)
Rate Base
Rocky Mountain Powe PAGE 8.10
Idaho Results of Operations - December 2018
Klamath Hydroelectric Settlement Agreemen
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Klamath Relicensing Process Costs
Adjustment to Amortization Expense
Klamath Relicensing & Settlement Process Costs 404IP 3 (6,290,853) SG 6.2000% (390,030) 8.10.1
Adjustment to Amortization Reserve
Klamath Relicensing & Settlement Process Costs 111IP 3 (1,982,050) SG 6.2000% (122,886) 8.10.1
Klamath Existing Plan
Adjustment to Depreciation Expense:
Existing Klamath 403HP 3 (3,473,205) SG-P 6.2000% (215,337) 8.10.2
Adjustment to Depreciation Reserve:
Existing Klamath 108HP 3 8,193,627 SG-P 6.2000% 508,001 8.10.2
Adjustment to Tax:
Klamath Relicensing Process Costs:
Schedule M Addition SCHMAT 3 (6,290,853) SG 6.2000% (390,030)
Deferred Tax Expense 41110 3 1,546,703 SG 6.2000% 95,895
ccum Def Inc Tax Balance 282 3 (941,868) SG 6.2000% (58,395)
Existing Klamath:
Schedule M Addition SCHMAT 3 (3,473,205) SG 6.2000% (215,337)
Deferred Tax Expense 41110 3 853,944 SG 6.2000% 52,944
ccum Def Inc Tax Balance 282 3 (373,536) SG 6.2000% (23,159)
Description of Adjustment:
This adjustment reflects the impacts of the Klamath Hydroelectric Settlement Agreement (KHSA). Consistent with the stipulation in PAC-E-13-02,
beginning in January 1, 2014, depreciation expense for the Klamath facilities is set to fully depreciate the assets by December 31, 2022. The
regulatory balance related to the relicensing cost is shown on page 8.10.2. This asset is being deferred, and amortization will be proposed in the
next general rate case.
Page 8.10.1
Rocky Mountain Power
Results of Operations - December 2018
Klamath Hydroelectric Settlement Agreement
Year End
Klamath Relicensing & Settlement December 2018 December 2019
Gross EPIS (YE Basis)74,111,750 74,111,750 - Amortization Expense (12 ME)8,272,903 1,982,050 (6,290,853) Ref. 8.10
(1,982,050) Ref. 8.10
See Below
Amortization rate for 2022 life:2.67%
Month EPIS Balance
74,111,750 (66,183,551)
74,111,750 165,171 (66,348,722) 74,111,750 165,171 (66,513,893) 74,111,750 165,171 (66,679,063) 74,111,750 165,171 (66,844,234)
74,111,750 165,171 (67,009,405)
74,111,750 165,171 (67,174,576)
74,111,750 165,171 (67,339,747)
74,111,750 165,171 (67,504,917)
74,111,750 165,171 (67,670,088)
74,111,750 165,171 (67,835,259)
74,111,750 165,171 (68,000,430) 74,111,750 165,171 (68,165,601)
(68,165,601)
See Above 1,982,050 See Above
See Above
Page 8.10.2
Rocky Mountain Power
Results of Operations - December 2018
Klamath Hydroelectric Settlement Agreement
Year End
Existing Klamath Plant Balances
Adjust depreciation to go through December 31, 2022
Actuals As Booked
December 2018 Year
December 2019
Year End Adjustment
-
Depreciation Expense (12 ME)9,727,567 6,254,362 (3,473,205) Ref. 8.10
Depreciation Reserve (YE Basis)(82,773,071) (74,579,444) 8,193,627 Ref. 8.10
Depreciation rate for 2022 life:6.70%
Month EPIS Balance
Dec-18 93,342,532 (68,325,082)
Jan-19 93,342,532 521,197 (68,846,279)
Feb-19 93,342,532 521,197 (69,367,476)
Mar-19 93,342,532 521,197 (69,888,673)
Apr-19 93,342,532 521,197 (70,409,869)
May-19 93,342,532 521,197 (70,931,066)
Jun-19 93,342,532 521,197 (71,452,263)
Jul-19 93,342,532 521,197 (71,973,460)
Aug-19 93,342,532 521,197 (72,494,657)
Sep-19 93,342,532 521,197 (73,015,854)
Oct-19 93,342,532 521,197 (73,537,051)
Nov-19 93,342,532 521,197 (74,058,248)
Dec-19 93,342,532 521,197 (74,579,444)
Year End 93,342,532 (74,579,444)
12 Months Ending See Above 6,254,362 See Above
See Above
Rocky Mountain Powe PAGE 8.11
Idaho Results of Operations - December 2018
Deer Creek Mine
TOTAL IDAHO
Adjustment to Revenue:ACCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Residential 440 1 (266,943) ID Situs (266,943) 8.11.1
Commercial & Industrial (includes Irrigation) 442 1 (404,460) ID Situs (404,460) 8.11.1
Public Street & Highwa 444 1 (2,697) ID Situs (2,697) 8.11.1
(674,100) (674,100)
Adjustment to Expense:
Remove base period amortization
Wyoming Deer Creek closure cost amortization 506 1 (3,233,528) SG 6.2000% (200,477)
Adjustment to Rate Base:
Remove base period reg assets
Unrecovered Plant 182M 3 (2,429,026) SE 6.5250% (158,493) 8.11.2
Closure Cost 182M 3 (69,565,013) SE 6.5250% (4,539,089) 8.11.3
Fuel Inventory Offse 182M 3 798,478 ID Situs 798,478 8.11.4
Interest on Bowie note contra 182M 3 165,191 ID Situs 165,191 8.11.5
UMWA PBOP Savings 182M 3 1,527,356 ID Situs 1,527,356 8.11.6
dd pro forma reg assets
Unrecovered Plant 182M 3 - SE 6.5250% - 8.11.2
Closure Cost 182M 3 70,237,753 SE 6.5250% 4,582,985 8.11.3
Fuel Inventory Offse 182M 3 (1,186,389) ID Situs (1,186,389) 8.11.4
Interest on Bowie note contra 182M 3 (185,533) ID Situs (185,533) 8.11.5
UMWA PBOP Savings 182M 3 (1,909,195) ID Situs (1,909,195) 8.11.6
Tax Adjustment:
Remove base period tax
Schedule M Adjustment SCHMAT 3 (22,191,432) SE 6.5250% (1,447,982)
Schedule M Adjustment SCHMDT 3 (7,016,418) SE 6.5250% (457,818)
Schedule M Adjustment SCHMAT 3 (353,077) SO 5.9238% (20,915)
Schedule M Adjustment SCHMDT 3 423,566 ID Situs 423,566
Deferred Income Tax Expense 41110 3 5,456,119 SE 6.5250% 356,010
Deferred Income Tax Expense 41010 3 (1,725,099) SE 6.5250% (112,562)
Deferred Income Tax Expense 41110 3 86,810 SO 5.9238% 5,142
Deferred Income Tax Expense 41010 3 104,140 ID Situs 104,140
ccum Def Inc Tax Bal 283 3 (23,241,132) SE 6.5250% (1,516,475)
ccum Def Inc Tax Bal 283 3 67,294,167 SE 6.5250% 4,390,917
ccum Def Inc Tax Bal 283 3 1,592,384 SO 5.9238% 94,329
ccum Def Inc Tax Bal 283 3 (416,140) ID Situs (416,140)
dd pro forma period tax
ccum Def Inc Tax Bal 283 3 (45,572,947) SE 6.5250% (2,973,616)
ccum Def Inc Tax Bal 283 3 291,693 ID Situs 291,693
ccum Def Inc Tax Bal 283 3 45,616 SE 6.5250% 2,976
ccum Def Inc Tax Bal 190 3 (2,046,361) SO 5.9238% (121,222)
ccum Def Inc Tax Bal 190 3 469,406 ID Situs 469,406
Description of Adjustment:
Deer Creek mine closed at the end of 2014. The Deer Creek assets were retired or sold in May, 2015. This transaction and the related deferral of
costs, balances and losses to regulatory assets was approved in IPUC Order No. 33304. Unrecovered plant has been set up as a regulatory asset
and is being amortized at the rates of depreciation of the assets. Closure costs and the loss on sale of the preparation plant are being included as
regulatory assets, offset by the reduction in fuel inventory and interest on the Bowie note receivable. Recovery will begin in the next Idaho 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.
Page 8.11.1
Rocky Mountain Power
Results of Operations - December 2018
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 regulatory
liability for these by reducing revenues.
Accrual
Account Description
186861 Return Offset for Reduction in Fuel Inventory (292,261)
186852 Return Offset for Sale of Fossil Rock (381,839)
Spread to Revenue Accounts
440 Residential Sales 39.600%
442 Commercial & Industrial Sales 60.000%
444 Public Street and Highway Lighting 0.400%
Reduce revenue accounts for savings:
440 Residential Sales (266,943) Ref 8.11
442 Commercial & Industrial Sales (404,460) Ref 8.11
444 Public Street and Highway Lighting (2,697) Ref 8.11
Page 8.11.2
Rocky Mountain Power
Results of Operations - December 2018
Deer Creek Mine Closure
Unrecovered Plant
Detail of Unrecovered Plant Balance as of 12/31/2018
Account Description Amount
186801 EPIS - Tangible 69,503,634
186802 EPIS - Intangible 1,077,694
186805 CWIP 3,959,789
186806 PS&I 1,614,210
186811 Loss on Sale of Assets 9,902,284
186815 Deer Creek Sale - CWIP 93,579
186816 Joint Owner Portion (4,699,330)
81,451,860
186817 Less Acc Amort (79,022,834)
2,429,026
Ref 8.11
Page 8.11.3
Rocky Mountain Power
Results of Operations - December 2018
Deer Creek Mine Closure
Closure Costs
Beg Balance Deferral End Balance
2019 January 69,565,013 98,920 69,663,932
February 69,663,932 98,920 69,762,852
March 69,762,852 98,920 69,861,771
April 69,861,771 73,915 69,935,687
May 69,935,687 59,861 69,995,548
June 69,995,548 44,498 70,040,046
July 70,040,046 36,430 70,076,476
August 70,076,476 36,430 70,112,905
September 70,112,905 36,430 70,149,335
October 70,149,335 36,430 70,185,765
November 70,185,765 34,458 70,220,223
December 70,220,223 17,530 70,237,753 Ref 8.11
Detail of Closure Costs Balance at 12/31/2018
Account Description Balance
186820 ARO 7,997,438
186825 M&S 4,492,192
186826 Prepaid Royalties 842,957
186828 Recovery Royalties 7,182,957
186830 Union Suppl Benefits 1,611,812
186833 Non-Union Severance 2,500,001
186835 Misc Closure Costs 44,826,284
186836 Closure to Joint Owners (2,867,313)
186839 Deer Creek Tax Flow-Through 2,978,683
Total Closure Costs at 12/31/2018 69,565,013 Ref 8.11
Additions to Closure Costs
Jan-19 98,920
Feb-19 98,920
Mar-19 98,920
Apr-19 73,915
May-19 59,861
Jun-19 44,498
Jul-19 36,430
Aug-19 36,430
Sep-19 36,430
Oct-19 36,430
Nov-19 34,458
Dec-19 17,530
70,237,753
Ref 8.11
Page 8.11.4
Rocky Mountain Power
Results of Operations - December 2018
Deer Creek Mine Closure
Fuel Inventory Offset (Account 186861)
Beg Balance Deferral End Balance
2019 January (798,478) (28,863) (827,341)
February (827,341) (30,192) (857,533)
March (857,533) (31,237) (888,770)
April (888,770) (30,226) (918,996)
May (918,996) (28,722) (947,718)
June (947,718) (28,571) (976,289)
July (976,289) (30,681) (1,006,969)
August (1,006,969) (33,724) (1,040,693)
September (1,040,693) (36,184) (1,076,877)
October (1,076,877) (36,572) (1,113,449)
November (1,113,449) (36,175) (1,149,624)
December (1,149,624) (36,765) (1,186,389)
Ref 8.11
Detail of 12/31/2018 Balance
Account Description Amount
186861 ROR Offset - Fuel Inventory (798,478)
Ref 8.11
Page 8.11.5
Rocky Mountain Power
Results of Operations - December 2018
Deer Creek Mine Closure
Interest on Bowie Note Offset
The Bowie note arose due to the sale of the preparation plant.
Interest on the note is a regulatory asset offset.
Beg Balance Deferral End Balance
2019 January (165,191) (2,608) (167,799)
February (167,799) (2,608) (170,407)
March (170,407) (2,608) (173,015)
April (173,015) (2,260) (175,275)
May (175,275) (2,260) (177,535)
June (177,535) (2,260) (179,795)
July (179,795) (1,913) (181,708)
August (181,708) (1,913) (183,620)
September (183,620) (1,913) (185,533)
October (185,533) - (185,533)
November (185,533) - (185,533)
December (185,533) - (185,533)
Ref 8.11
Detail of 12/31/2018 Balance
Account Description Amount
186863 ROR Offset - Bowie Note ID (165,191)
Ref 8.11
Page 8.11.6
Rocky Mountain Power
Results of Operations - December 2018
Deer Creek Mine Closure
Savings Resulting from the UMWA PBOP Settlement
The UMWA PBOP settlement resulted in lower PBOP expense for the rest of the Company.
The Idaho portion of these savings are being deferred and will be considered in the next
Idaho General Rate Case.
End Bal (1,527,356)
Beg Bal (1,145,517)
(381,839)
Beg Bal Deferral End Bal
Jan-18 (1,145,517) (31,820) (1,177,337)
Feb-18 (1,177,337) (31,820) (1,209,157)
Mar-18 (1,209,157) (31,820) (1,240,977)
Apr-18 (1,240,977) (31,820) (1,272,797)
May-18 (1,272,797) (31,820) (1,304,617)
Jun-18 (1,304,617) (31,820) (1,336,437)
Jul-18 (1,336,437) (31,820) (1,368,257)
Aug-18 (1,368,257) (31,820) (1,400,076)
Sep-18 (1,400,076) (31,820) (1,431,896)
Oct-18 (1,431,896) (31,820) (1,463,716)
Nov-18 (1,463,716) (31,820) (1,495,536)
Dec-18 (1,495,536) (31,820) (1,527,356) Ref 8.11
Deferral in 2018 (381,839) Ref 8.11.1
Jan-19 (1,527,356) (31,820) (1,559,176)
Feb-19 (1,559,176) (31,820) (1,590,996)
Mar-19 (1,590,996) (31,820) (1,622,816)
Apr-19 (1,622,816) (31,820) (1,654,636)
May-19 (1,654,636) (31,820) (1,686,456)
Jun-19 (1,686,456) (31,820) (1,718,276)
Jul-19 (1,718,276) (31,820) (1,750,095)
Aug-19 (1,750,095) (31,820) (1,781,915)
Sep-19 (1,781,915) (31,820) (1,813,735)
Oct-19 (1,813,735) (31,820) (1,845,555)
Nov-19 (1,845,555) (31,820) (1,877,375)
(1,909,195) Ref 8.11
Rocky Mountain Powe PAGE 8.12
Idaho Results of Operations - December 2018
Carbon Plant Closure
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Amortization Expense
Remove system alloc deferral 403SP 1 (5,616,693) SG 6.2000% (348,232) 8.12.1
Correct Allocation
dd situs alloc deferral 407 1 3,444,641 UT Situs - 8.12.1
dd situs alloc deferral 407 1 478,639 ID Situs 478,639 8.12.1
dd situs alloc deferral 407 1 1,693,414 WY Situs - 8.12.1
- 130,406
Adjustment to Rate Base:
Remove Reg Asset from base period
Idaho Unrec Plant reg asset 182M 3 (957,277) ID Situs (957,277) 8.12.3
Idaho Removal Cost reg asset 182M 3 (1,247,697) ID Situs (1,247,697) Tab B17
Carbon M&S reg asset 182M 3 (3,448,669) SG 6.2000% (213,816) Tab B16
Include Reg Asset in pro forma period:
Idaho Unrec Plant reg asset 182M 3 478,639 ID Situs 478,639 8.12.3
Idaho Removal Cost reg asset 182M 3 23,797,406 SG 6.2000% 1,475,428 8.12.4
Adjustment to Tax:
ADIT - Removal Spending 283 3 (9,031,593) SG 6.2000% (559,955)
Remove ADIT - Unrecovered Plant 283 3 (74,207) ID Situs (74,207)
Remove ADIT - Removal Spending 282 3 306,766 ID Situs 306,766
Remove ADIT - Remove Reg Asset - Inventor 283 3 847,911 SG 6.2000% 52,570
Description of Adjustment:
As described in the Company's application in Case No. PAC-E-12-08, the Carbon plant (a coal-fired generation facility located in Carbon County, Utah) was retired in 2015 to comply with environmental and air quality regulations. In Commission Order 32701 and 32910, the Commission approved the transfer of the net book value of the Carbon plant to a regulatory asset once the facility is retired and amortization of the regulatory
asset through 2020, the remaining depreciable life of the facility. The removal costs will be addressed in the Company's next general rate case, and amortization of the removal cost regulatory asset will commence when the rates from that proceeding become effective.
This adjusts the results of operations for several items related to the Carbon plant closure. First, this adjustment corrects the allocation of the
booked amortization expense associated with the unrecovered plant and removal costs regulatory assets. Second, this adjusts the unrecovered plant and removal costs regulatory asset balances and associated amortization expense in the unadjusted results to reflect the amounts in the 12
months ending December 31, 2019. Lastly, this adjustment captures the effects of the pro forma regulatory assets on deferred income taxes.
Page 8.12.1
Rocky Mountain Power
Results of Operations - December 2018
Carbon Plant Closure
Idaho, and Wyoming. The difference in the depreciation in these rates due to the
retirement of the Carbon Plant was deferred. Amortization to expense of unrecovered
will begin in Idaho with the next Idaho General Rate Case. Deferral and amortization of
situs to Utah, Idaho, and Wyoming, as appropriate. The accounting detail is provided on
Page 8.12.2.
Account Amount Factor Ref
Actual
UT, ID, WY depn deferral 403SP 5,616,693 SG 8.12
Correct
Utah depn deferral 407 3,444,641 UT 8.12Idaho depn deferral 407 478,639 ID 8.12
Wyoming depn deferral 407 1,693,414 WY 8.12
Page 8.12.2
Rocky Mountain Power
Results of Operations - December 2018
Carbon Plant Closure
Deferral of Depreciation Expense - 12 Months Ended December 2018
Year period Location Allocation Allocation
5,616,693
Page 8.12.3
Rocky Mountain Power
Results of Operations - December 2018
Carbon Plant Closure
Unrecovered Plant Depreciation Deferral
Account 187330 - Carbon Unrecovered Plant
Beg Bal Deferral Amortization End Bal
Dec-16 1,954,441 (39,887) 1,914,555
Jan-17 1,914,555 (39,887) 1,874,668
Feb-17 1,874,668 (39,887) 1,834,781
Mar-17 1,834,781 (39,887) 1,794,895
Apr-17 1,794,895 (39,887) 1,755,008
May-17 1,755,008 (39,887) 1,715,122
Jun-17 1,715,122 (39,887) 1,675,235
Jul-17 1,675,235 (39,887) 1,635,349
Aug-17 1,635,349 (39,887) 1,595,462
Sep-17 1,595,462 (39,887) 1,555,576
Oct-17 1,555,576 (39,887) 1,515,689
Nov-17 1,515,689 (39,887) 1,475,802
Dec-17 1,475,802 (39,887) 1,435,916 Jan-18 1,435,916 (39,887) 1,396,029
Feb-18 1,396,029 (39,887) 1,356,143
Mar-18 1,356,143 (39,887) 1,316,256
Apr-18 1,316,256 (39,887) 1,276,370 May-18 1,276,370 (39,887) 1,236,483
Jun-18 1,236,483 (39,887) 1,196,597
Jul-18 1,196,597 (39,887) 1,156,710
Aug-18 1,156,710 (39,887) 1,116,824 Sep-18 1,116,824 (39,887) 1,076,937
Oct-18 1,076,937 (39,887) 1,037,050
Nov-18 1,037,050 (39,887) 997,164
Dec-18 997,164 (39,887) 957,277 Ref 8.12
Jan-19 957,277 (39,887) 917,391
Feb-19 917,391 (39,887) 877,504
Mar-19 877,504 (39,887) 837,618
Apr-19 837,618 (39,887) 797,731
May-19 797,731 (39,887) 757,845
Jun-19 757,845 (39,887) 717,958
Jul-19 717,958 (39,887) 678,071
Aug-19 678,071 (39,887) 638,185
Sep-19 638,185 (39,887) 598,298
Oct-19 598,298 (39,887) 558,412
Nov-19 558,412 (39,887) 518,525
478,639 Ref 8.12
Page 8.12.4
Rocky Mountain Power
Results of Operations - December 2018
Carbon Plant
Removal Costs
Month / Year
Removal
Regulatory Removal
Cumulative
Removal Net Regulatory
Dec 2015 20,124,000 3,158,286 3,158,286 3,158,286
Jan 2016 - 215,151 3,373,437 3,373,437 Feb 2016 - 3,583,995 6,957,432 6,957,432 Mar 2016 - 2,494,429 9,451,860 9,451,860 Apr 2016 - 1,874,698 11,326,559 11,326,559 May 2016 - 1,878,124 13,204,682 13,204,682 Jun 2016 - 1,962,114 15,166,796 15,166,796 Jul 2016 - 2,630,199 17,796,995 17,796,995
Aug 2016 - 1,745,513 19,542,508 19,542,508
Sep 2016 - 562,515 20,105,022 20,105,022 Oct 2016 - 787,514 20,892,536 20,892,536 Nov 2016 - 397,136 21,289,672 21,289,672 Dec 2016 - 1,615,703 22,905,375 22,905,375 Jan 2017 - 289,941 23,195,316 23,195,316 Feb 2017 - 123,335 23,318,651 23,318,651 Mar 2017 - 131,618 23,450,269 23,450,269
Apr 2017 - 265,971 23,716,240 23,716,240
May 2017 - 65,594 23,781,834 23,781,834 Jun 2017 - (89,541)23,692,293 23,692,293 Jul 2017 - 86,088 23,778,381 23,778,381 Aug 2017 - 15,079 23,793,460 23,793,460 Sep 2017 - 918 23,794,378 23,794,378 Oct 2017 - 2,517 23,796,894 23,796,894 Nov 2017 - 2,302 23,799,197 23,799,197 Dec 2017 - - 23,799,197 23,799,197
Jan 2018 - (1,791)23,797,406 23,797,406 Ref 8.12
(1) Amortization will begin with the effective date of the next Idaho general rate case.(2) No additional removal spending has been recorded after January 2018.(3) Excess of removal spending over amounts collected from customers.
Rocky Mountain Powe PAGE 8.13
Idaho Results of Operations - December 2018
Prepaid Pension Asse
TOTAL IDAHO
CCOUNT Type COMPAN FACTOR FACTOR %LLOCATED REF#
Adjustment to Rate Base:
Net Prepaid Balance 182M 1 (440,433,320) SO 5.9238% (26,090,251) 8.13.1Net Prepaid Balance 2283 1 111,930,891 SO 5.9238% 6,630,527 8.13.1
(328,502,429) (19,459,724) 8.13.1
Adjustment to Tax:
ADIT Balances 190 1 (28,279,440) SO 5.9238% (1,675,209) 8.13.1DIT Balances 283 1 108,287,578 SO 5.9238% 6,414,706 8.13.1
DIT Balances 283 1 1 OR Situs - 8.13.1
DIT Balances 283 1 (0) CA Situs - 8.13.180,008,139 4,739,497 8.13.1
Description of Adjustment:
This adjustment removes the Company's net prepaid asset associated with its pension and other postretirement welfare plans, net of associated
accumulated deferred income taxes in unadjusted results. Please refer to adjustment 4.10 - Idaho Pension Expense Cash Basis for treatment of
pensions in results.
Page 8.13.1
Rocky Mountain Power
Results of Operations - December 2018
Prepaid Pension Asset
FERC December 2018
Pension Year Ending
Account Factor Allocation Ref
182M SO 440,433,320 8.13
2283 SO (111,930,891) 8.13
328,502,429 8.13
FERC December 2018
Tax Year Ending
Account Factor Allocation Ref
190 SO 28,279,440 8.13
283 SO (108,287,578) 8.13
283 OR (1) 8.13
283 CA 0 8.13
(80,008,139) 8.13
9. ALLOCATION
FACTORS
Page 9.1
Idaho Results of Operations
December 2018
Year End Factors
Page 9.2ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.Situs S ---------Situs
System Generation SG 1.4196%25.9457%7.9103%0.000%12.3168%43.7226%6.2000%2.4521%0.0330%Pg 9.17
System Generation (Pac. Power Costs on SG)SG-P 1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%Pg 9.17System Generation (R.M.P. Costs on SG)SG-U 1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%Pg 9.17
Divisional Generation - Pac. Power DGP 2.9828%54.5166%16.6209%0.0000%25.8798%0.0000%0.0000%0.0000%0.0000%Pg 9.17
Divisional Generation - R.M.P.DGU 0.0000%0.0000%0.0000%0.0000%0.0000%83.4278%11.8302%4.6790%0.0630%Pg 9.17System Capacity SC 1.4223%26.4298%8.0706%0.0000%11.8406%43.7745%6.0916%2.3377%0.0330%Pg 9.17
System Energy SE 1.4113%24.4936%7.4292%0.0000%13.7455%43.5668%6.5250%2.7953%0.0332%Pg 9.17
System Energy (Pac. Power Costs on SE)SE-P 1.4113%24.4936%7.4292%0.0000%13.7455%43.5668%6.5250%2.7953%0.0332%Pg 9.17System Energy (R.M.P. Costs on SE)SE-U 1.4113%24.4936%7.4292%0.0000%13.7455%43.5668%6.5250%2.7953%0.0332%Pg 9.17
Divisional Energy - Pac. Power DEP 2.9978%52.0258%15.7801%0.0000%29.1963%0.0000%0.0000%0.0000%0.0000%Pg 9.17
Divisional Energy - R.M.P.DEU 0.0000%0.0000%0.0000%0.0000%0.0000%82.3254%12.3298%5.2821%0.0627%Pg 9.17
System Overhead SO 2.1008%27.2915%7.7696%0.0000%11.4006%43.1755%5.9238%2.3147%0.0235%Pg 9.7System Overhead (Pac. Power Costs on SO)SO-P 2.1008%27.2915%7.7696%0.0000%11.4006%43.1755%5.9238%2.3147%0.0235%Pg 9.7
System Overhead (R.M.P. Costs on SO)SO-U 2.1008%27.2915%7.7696%0.0000%11.4006%43.1755%5.9238%2.3147%0.0235%Pg 9.7
Divisional Overhead - Pac. Power DOP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedDivisional Overhead - R.M.P. Power DOU 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Gross Plant-System GPS 2.1008%27.2915%7.7696%0.0000%11.4006%43.1755%5.9238%2.3147%0.0235%Pg 9.7
System Generation (Wind Plant on SG)SG-W 1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%Pg 9.17System Net Other Production Plant (Wind Plant on SNPPO)SNPPO-W 1.4195%25.9476%7.9101%0.0000%12.3165%43.7214%6.1998%2.4521%0.0330%Pg 9.17
System Net Plant SNP 1.9136%26.2499%7.5111%0.0000%11.4389%44.5993%5.9297%2.3158%0.0241%0.0175%0.0000%Pg 9.7
Seasonal System Capacity Combustion Turbine SSCCT 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedSeasonal System Energy Combustion Turbine SSECT 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Seasonal System Capacity Cholla SSCCH 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Seasonal System Energy Cholla SSECH 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedSeasonal System Generation Cholla SSGCH 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Seasonal System Capacity Purchases SSCP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Seasonal System Energy Purchases SSEP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedSeasonal System Generation Contracts SSGC 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Seasonal System Generation Combustion Turbine SSGCT 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Mid-Columbia MC 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedDivision Net Plant Distribution SNPD 3.2825%26.6075%6.4618%0.0000%8.6054%48.1887%4.9712%1.8831%0.0000%Pg 9.5
Divisional Generation - Huntington DGUH 0.0000%0.0000%0.0000%0.0000%0.0000%83.4278%11.8302%4.6790%0.0630%Pg 9.17
Divisional Energy - Huntington DEUH 0.0000%0.0000%0.0000%0.0000%0.0000%82.3254%12.3298%5.2821%0.0627%Pg 9.17Division Net Plant General-Mine - Pac. Power DNPGMP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Division Net Plant General-Mine - R.M.P.DNPGMU 1.4113%24.4936%7.4292%0.0000%13.7455%43.5668%6.5250%2.7953%0.0332%Pg 9.6
Division Net Plant Intangible - Pac. Power DNPIP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Division Net Plant Intangible - R.M.P.DNPIU 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedDivision Net Plant Steam - Pac. Power DNPPSP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Division Net Plant Steam - R.M.P.DNPPSU 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Division Net Plant Hydro - Pac. Power DNPPHP 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedDivision Net Plant Hydro - R.M.P.DNPPHU 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
System Net Hydro Plant-Pac. Power SNPPH-P 1.4127%25.8211%7.8723%0.0000%12.2576%43.5125%6.1702%2.4404%0.0329%0.4805%0.0000%Pg 9.4
System Net Hydro Plant-R.M.P.SNPPH-U 1.4127%25.8211%7.8723%0.0000%12.2576%43.5125%6.1702%2.4404%0.0329%0.4805%0.0000%Pg 9.4Customer - System CN 2.4035%31.2953%6.9689%0.0000%6.6503%47.6658%4.1871%0.8290%0.0000%0.0000%0.0000%Pg 9.10
Customer - Pac. Power CNP 5.0795%66.1383%14.7279%0.0000%14.0544%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Pg 9.10
Customer - R.M.P.CNU 0.0000%0.0000%0.0000%0.0000%0.0000%90.4785%7.9479%1.5736%0.0000%0.0000%0.0000%Pg 9.10Washington Business Tax WBTAX 0.0000%0.0000%100.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Situs
Operating Revenue - Idaho OPRV-ID 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Operating Revenue - Wyoming OPRVWY 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedExcise Tax - superfund EXCTAX 2.6743%25.2479%5.8776%0.0000%9.9254%38.3538%6.1667%3.1618%1.0323%8.0963%-0.5360%Pg 9.10
Interest INT 1.9136%26.2499%7.5111%0.0000%11.4389%44.5993%5.9297%2.3158%0.0241%0.0175%0.0000%Pg 9.7
CIAC CIAC 3.2825%26.6075%6.4618%0.0000%8.6054%48.1887%4.9712%1.8831%0.0000%Pg 9.10Idaho State Income Tax IDSIT 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%100.0000%0.0000%0.0000%0.0000%Pg 9.10
Blank DONOTUSE 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Bad Debt Expense BADDEBT 4.9010%39.4355%14.8333%0.0000%6.2733%30.8378%3.7167%0.0024%0.0000%0.0000%0.0000%Pg 9.9BlankDONOTUSE0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Blank DONOTUSE 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Accumulated Investment Tax Credit 1984 ITC84 3.2870%70.9760%14.1800%0.0000%10.9460%0.6110%Fixed
Page 9.3ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
Accumulated Investment Tax Credit 1988 ITC88 4.2700%61.2000%14.9600%0.0000%16.7100%2.8600%Fixed
Accumulated Investment Tax Credit 1989 ITC89 4.8806%56.3558%15.2688%0.0000%20.6776%2.8172%FixedAccumulated Investment Tax Credit 1990 ITC90 1.5047%15.9356%3.9132%0.0000%3.8051%46.9355%13.9815%13.5384%0.3860%Fixed
Other Electric OTHER 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%100.0000%0.0000%Situs
Non-Utility NUTIL 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%100.0000%SitusSystem Net Steam Plant SNPPS 1.4157%25.8750%7.8887%0.0000%12.3089%43.8203%6.2130%2.4454%0.0329%0.0000%0.0000%Pg 9.4
System Net Transmission Plant SNPT 1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%Pg 9.5
System Net Production Plant SNPP 1.4169%25.8978%7.8953%0.0000%12.3075%43.7575%6.2045%2.4475%0.0330%0.0401%0.0000%Pg 9.5System Net Hydro Plant SNPPH 1.4127%25.8211%7.8723%0.0000%12.2576%43.5125%6.1702%2.4404%0.0329%0.4805%0.0000%Pg 9.4
System Net Nuclear Plant SNPPN 1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%Pg 9.4
System Net Other Production Plant SNPPO 1.4195%25.9476%7.9101%0.0000%12.3165%43.7214%6.1998%2.4521%0.0330%Pg 9.4
System Net General Plant SNPG 2.4297%29.2768%6.8292%0.0000%12.4257%39.9526%6.4599%2.6123%0.0138%Pg 9.6System Net Intangible Plant SNPI 1.7951%26.8451%7.9452%0.0000%12.4380%42.2425%6.6182%2.0912%0.0247%Pg 9.6
Trojan Plant Allocator TROJP 1.4183%25.7251%7.8372%0.0000%12.5338%43.6989%6.2493%2.5043%0.0330%Pg 9.11
Trojan Decommissioning Allocator TROJD 1.4181%25.6862%7.8243%0.0000%12.5722%43.6947%6.2580%2.5135%0.0330%Pg 9.12Income Before Taxes IBT 2.6927%25.2725%5.8376%0.0000%9.8772%38.1237%6.1339%3.2632%1.0474%8.1666%-0.4149%Pg 9.7
DIT Expense DITEXP 1.9142%27.3980%3.2100%0.0000%12.1179%41.7699%4.9355%2.6509%0.3225%0.0000%5.6810%Pg 9.8
DIT Balance DITBAL 2.1639%25.8418%6.2045%0.0000%11.7029%44.2017%5.6339%2.4665%0.2482%0.0000%1.5367%Pg 9.9
Tax Depreciation TAXDEPR 2.0144%26.2095%6.4357%0.0000%11.3608%44.7027%5.6920%2.3016%0.0232%0.0000%1.2602%Pg 9.12
Blank DONOTUSE 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Blank DONOTUSE 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not Used
Blank DONOTUSE 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%Not UsedSCHMAT Depreciation Expense SCHMDEXP 2.2231%27.8797%8.1579%0.0000%11.9064%41.5329%5.8240%2.4510%0.0250%0.0000%0.0000%Pg 9.12
SCHMDT Amortization Expense SCHMAEXP 1.8320%26.8256%7.5909%0.0000%11.2731%36.3788%5.6194%2.0615%0.0242%8.3945%0.0000%Pg 9.12
System Generation Cholla Transaction SGCT 1.4200%25.9543%7.9129%0.0000%12.3209%43.7370%6.2020%2.4529%Pg 9.17
YEAR-END BALANCE
CALCULATION OF INTERNAL FACTORS
HISTORICAL DECEMBER 2015 FACTORS
DESCRIPTION OF FACTOR TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC OTHER NUTIL
STEAM PRODUCTION PLANT
S 0 0 0 0 0 0 0 0 0 0 0 0
DGP 0 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0
SG 7,350,949,656 104,351,250 1,907,256,460 581,478,998 0 905,401,705 3,214,023,159 455,755,574 180,255,034 2,427,478 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0 0
7,350,949,656 104,351,250 1,907,256,460 581,478,998 0 905,401,705 3,214,023,159 455,755,574 180,255,034 2,427,478 0 0
S 11343657.57 0 0 0 0 1070451.98 9025508.95 1247696.64 0 0 0 0
DGP (765,815,711)(10,871,225)(198,696,363)(60,577,990)0 (94,323,983)(334,834,211)(47,480,230)(18,778,817)(252,893)0 0
DGU (763,355,096)(10,836,295)(198,057,939)(60,383,349)0 (94,020,914)(333,758,367)(47,327,673)(18,718,479)(252,080)0 0
SG (1,433,324,711)(20,346,926)(371,886,347)(113,379,666)0 (176,539,726)(626,686,215)(88,865,488)(35,147,023)(473,322)0 0
SSGCH (239,337,067)(3,397,537)(62,097,714)(18,932,177)0 (29,478,666)(104,644,286)(14,838,791)(5,868,862)(79,035)0 0
(3,190,488,927)(45,451,982)(830,738,363)(253,273,181)0 (393,292,837)(1,390,897,570)(197,264,484)(78,513,181)(1,057,330)0 0
4,160,460,729 58,899,268 1,076,518,098 328,205,817 0 512,108,868 1,823,125,588 258,491,090 101,741,853 1,370,148 0 0
SNPPS
SYSTEM NET PLANT PRODUCTION STEAM 100.0000%1.4157%25.8750%7.8887%0.0000%12.3089%43.8203%6.2130%2.4454%0.0329%0.0000%0.0000%
Page 9.4ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
NUCLEAR :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC
NUCLEAR PRODUCTION PLANT
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SG 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SG 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
SNPPN
SYSTEM NET PLANT PRODUCTION NUCLEAR 0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%
HYDRO :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC OTHER NUTIL
HYDRO PRODUCTION PLANT
S 0 0 0 0 0 0 0 0 0 0 0 0
DGP 0 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0
SG 1,070,271,042 15,193,155 277,689,476 84,661,188 0 131,823,135 467,949,867 66,356,323 26,244,465 353,432 0 0
1,070,271,042 15,193,155 277,689,476 84,661,188 0 131,823,135 467,949,867 66,356,323 26,244,465 353,432 0 0
S 3080533.07 0 0 0 0 0 0 0 0 0 3080533.07 0
DGP (174,462,190)(2,476,598)(45,265,463)(13,800,407)0 (21,488,158)(76,279,331)(10,816,577)(4,278,044)(57,612)0 0
DGU (31,158,154)(442,309)(8,084,206)(2,464,690)0 (3,837,687)(13,623,142)(1,931,792)(764,039)(10,289)0 0
SG (226,584,601)(3,216,508)(58,788,995)(17,923,424)0 (27,907,970)(99,068,581)(14,048,143)(5,556,155)(74,824)0 0
(429,124,412)(6,135,415)(112,138,664)(34,188,521)0 (53,233,815)(188,971,054)(26,796,512)(10,598,238)(142,725)3,080,533 0
641,146,630 9,057,741 165,550,812 50,472,667 0 78,589,320 278,978,814 39,559,811 15,646,227 210,706 3,080,533 0
SNPPH
SYSTEM NET PLANT PRODUCTION HYDRO 100.0000%1.4127%25.8211%7.8723%0.0000%12.2576%43.5125%6.1702%2.4404%0.0329%0.4805%0.0000%
OTHER :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC OTHER NUTIL
OTHER PRODUCTION PLANT (EXCLUDES EXPERIMENTAL)
S 74985.87 0 74985.87 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0
SG 4,032,882,501 57,249,247 1,046,360,207 319,011,364 0 496,722,038 1,763,279,353 250,036,902 98,891,627 1,331,764 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0 0 0
4,032,957,487 57,249,247 1,046,435,193 319,011,364 0 496,722,038 1,763,279,353 250,036,902 98,891,627 1,331,764 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
DGP (718,604,413)(10,201,031)(186,447,054)(56,843,455)0 (88,509,062)(314,192,224)(44,553,150)(17,621,133)(237,302)0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0
SG (390,815,819)(5,547,871)(101,399,959)(30,914,535)0 (48,135,999)(170,874,669)(24,230,405)(9,583,322)(129,058)0 0
SSGCT (35,277,621)(500,788)(9,153,031)(2,790,550)0 (4,345,074)(15,424,278)(2,187,197)(865,054)(11,650)0 0
(1,144,697,852)(16,249,690)(297,000,044)(90,548,540)0 (140,990,135)(500,491,172)(70,970,752)(28,069,509)(378,009)0 0
2,888,259,635 40,999,557 749,435,148 228,462,824 0 355,731,902 1,262,788,181 179,066,150 70,822,118 953,755 0 0
SNPPO
SYSTEM NET PLANT PRODUCTION OTHER 100.0000%1.4195%25.9476%7.9101%0.0000%12.3165%43.7214%6.1998%2.4521%0.0330%0.0000%0.0000%
PRODUCTION :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC OTHER NUTIL
TOTAL PRODUCTION PLANT
S 74,986 0 74,986 0 0 0 0 0 0 0 0 0
DGP & DGU 0 0 0 0 0 0 0 0 0 0 0 0
Page 9.5ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
SSGCH 0 0 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0 0 0
12,454,178,186 176,793,652 3,231,381,129 985,151,550 0 1,533,946,877 5,445,252,379 772,148,799 305,391,126 4,112,674 0 0
S 14424190.64 0 0 0 0 1070451.98 9025508.95 1247696.64 0 0 3,080,533 0
DGP 0 0 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0 0 0
SG (4,778,735,382)(67,837,087)(1,239,877,071)(378,010,242)0 (588,587,239)(2,089,385,305)(296,279,445)(117,180,929)(1,578,065)0 0
SSGCH 0 0 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0 0 0
(4,764,311,191)(67,837,087)(1,239,877,071)(378,010,242)0 (587,516,787)(2,080,359,796)(295,031,748)(117,180,929)(1,578,065)3,080,533 0
7,689,866,994 108,956,565 1,991,504,058 607,141,308 0 946,430,090 3,364,892,583 477,117,050 188,210,197 2,534,609 3,080,533 0
SNPP
SYSTEM NET PRODUCTION PLANT 100.0000%1.4169%25.8978%7.8953%0.0000%12.3075%43.7575%6.2045%2.4475%0.0330%0.0401%0.0000%
TRANSMISSION :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC
TRANSMISSION PLANT
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SG 6,353,044,980 90,185,380 1,648,342,955 502,542,175 0 782,491,790 2,777,713,717 393,885,932 155,785,088 2,097,943
6,353,044,980 90,185,380 1,648,342,955 502,542,175 0 782,491,790 2,777,713,717 393,885,932 155,785,088 2,097,943
DGP (356,861,329)(5,065,866)(92,590,224)(28,228,648)0 (43,953,893)(156,028,898)(22,125,242)(8,750,713)(117,845)
DGU (424,473,517)(6,025,663)(110,132,690)(33,576,945)0 (52,281,551)(185,590,676)(26,317,167)(10,408,654)(140,172)
SG (987,196,779)(14,013,865)(256,135,265)(78,089,801)0 (121,591,045)(431,627,675)(61,205,756)(24,207,374)(325,998)
(1,768,531,626)(25,105,394)(458,858,178)(139,895,394)0 (217,826,488)(773,247,249)(109,648,166)(43,366,741)(584,016)
4,584,513,355 65,079,986 1,189,484,777 362,646,781 0 564,665,302 2,004,466,468 284,237,767 112,418,347 1,513,927
SNPT
SYSTEM NET PLANT TRANSMISSION 100.0000%1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%
DISTRIBUTION :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC
DISTRIBUTION PLANT - PACIFIC POWER
S 3,536,612,577 272,479,110 2,127,469,795 518,327,721 0 618,335,951 0 0 0 0
S (1,661,544,782)(135,572,533)(1,017,726,342)(248,821,461)0 (259,424,446)0 0 0 0
1,875,067,795 136,906,577 1,109,743,453 269,506,260 0 358,911,505 0 0 0 0
DNPDP
DIVISION NET PLANT DISTRIBUTION PACIFIC POWER 100.0000%7.3014%59.1842%14.3731%0.0000%19.1413%0.0000%0.0000%0.0000%0.0000%
S 3,481,330,239 0 0 0 0 0 2,990,912,353 354,262,765 136,155,120 0
S (1,185,605,881)0 0 0 0 0 (981,063,804)(146,925,094)(57,616,984)0
2,295,724,357 0 0 0 0 0 2,009,848,549 207,337,671 78,538,137 0
DNPDU
DIVISION NET PLANT DISTRIBUTION R.M.P.100.0000%0.0000%0.0000%0.0000%0.0000%0.0000%87.5475%9.0315%3.4211%0.0000%
4,170,792,152 136,906,577 1,109,743,453 269,506,260 0 358,911,505 2,009,848,549 207,337,671 78,538,137 0
DNPD & SNPD
SYSTEM NET PLANT DISTRIBUTION 100.0000%3.2825%26.6075%6.4618%0.0000%8.6054%48.1887%4.9712%1.8831%0.0000%
GENERAL :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC
GENERAL PLANT
S 653,675,160 19,961,791 214,798,929 48,610,145 0 79,204,367 229,739,004 44,320,850 17,040,075 0
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
Page 9.6ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
SG 307,780,717 4,369,137 79,855,908 24,346,245 0 37,908,733 134,569,600 19,082,266 7,547,191 101,637
SO 335,791,298 7,054,147 91,642,543 26,089,509 0 38,282,191 144,979,672 19,891,500 7,772,683 79,053
CN 17,518,626 421,060 5,482,512 1,220,861 0 1,165,037 8,350,398 733,528 145,229 0
DEU 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0
Remove Capital Lease (20,785,263)(222,118)(6,474,444)(1,144,938)0 (1,766,316)(9,926,687)(893,477)(352,714)(4,570)
1,297,784,876 31,637,710 386,237,267 99,404,455 0 155,316,939 509,369,417 83,382,898 32,258,807 177,382
S (252,596,720)(7,827,335)(86,447,012)(25,621,169)0 (27,141,168)(83,002,108)(16,951,195)(5,606,735)0
DGP (896,242)(12,723)(232,536)(70,895)0 (110,388)(391,860)(55,567)(21,977)(296)
DGU (3,040,061)(43,156)(788,765)(240,477)0 (374,438)(1,329,192)(188,482)(74,546)(1,004)
SE (1,645,615)(23,225)(403,070)(122,257)0 (226,198)(716,942)(107,376)(46,000)(546)
SG (108,992,777)(1,547,219)(28,278,956)(8,621,609)0 (13,424,421)(47,654,429)(6,757,503)(2,672,647)(35,992)
SO (120,835,050)(2,538,447)(32,977,719)(9,388,353)0 (13,775,909)(52,171,173)(7,157,989)(2,797,013)(28,448)
CN (6,121,200)(147,123)(1,915,650)(426,582)0 (407,077)(2,917,721)(256,303)(50,745)0
SSGCT (106,945)(1,518)(27,748)(8,460)0 (13,172)(46,759)(6,631)(2,622)(35)
SSGCH (2,653,023)(37,661)(688,346)(209,861)0 (326,768)(1,159,970)(164,486)(65,056)(876)
(496,887,632)(12,178,407)(151,759,802)(44,709,661)0 (55,799,540)(189,390,153)(31,645,532)(11,337,341)(67,197)
800,897,244 19,459,303 234,477,465 54,694,794 0 99,517,399 319,979,263 51,737,367 20,921,466 110,185
SNPG
SYSTEM NET GENERAL PLANT 100.0000%2.4297%29.2768%6.8292%0.0000%12.4257%39.9526%6.4599%2.6123%0.0138%
MINING :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC
GENERAL MINING PLANT
SE 1,854,828 26,178 454,314 137,799 0 254,956 808,090 121,027 51,849 615
SE 0 0 0 0 0 0 0 0 0 0
1,854,828 26,178 454,314 137,799 0 254,956 808,090 121,027 51,849 615
SNPM
SYSTEM NET PLANT MINING 100.0000%1.4113%24.4936%7.4292%0.0000%13.7455%43.5668%6.5250%2.7953%0.0332%
INTANGIBLE :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC
INTANGIBLE PLANT
S (9,079,528)481,167 4,604,069 2,036,363 0 5,618,726 (26,190,998)4,371,145 0 0
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SE 0 0 0 0 0 0 0 0 0 0
CN 167,164,014 4,017,787 52,314,534 11,649,544 0 11,116,870 79,680,112 6,999,382 1,385,784 0
SG 363,291,168 5,157,141 94,258,492 28,737,264 0 44,745,844 158,840,188 22,523,889 8,908,381 119,968
SO 380,841,594 8,000,543 103,937,452 29,589,719 0 43,418,191 164,430,376 22,560,175 8,815,478 89,659
SSGCT 0 0 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0
902,217,248 17,656,639 255,114,547 72,012,891 0 104,899,631 376,759,678 56,454,591 19,109,643 209,628
S 27,492,184 (1,789)(100,258)(3,024)0 (98,384)28,614,974 (919,335)0 0
DGP 0 0 0 0 0 0 0 0 0 0
DGU (481,584)(6,836)(124,951)(38,095)0 (59,316)(210,561)(29,858)(11,809)(159)
SE 0 0 0 0 0 0 0 0 0 0
CN (131,687,669)(3,165,113)(41,212,094)(9,177,222)0 (8,757,595)(62,770,019)(5,513,940)(1,091,686)0
SG (189,809,129)(2,694,457)(49,247,336)(15,014,390)0 (23,378,409)(82,989,405)(11,768,081)(4,654,372)(62,680)
SO (287,615,831)(6,042,100)(78,494,726)(22,346,487)0 (32,789,903)(124,179,659)(17,037,697)(6,657,548)(67,712)
SSGCT 0 0 0 0 0 0 0 0 0 0
SSGCH (17,482)(248)(4,536)(1,383)0 (2,153)(7,643)(1,084)(429)(6)
(582,119,511)(11,910,544)(169,183,901)(46,580,600)0 (65,085,761)(241,542,312)(35,269,994)(12,415,843)(130,557)
320,097,736 5,746,095 85,930,646 25,432,291 0 39,813,870 135,217,366 21,184,597 6,693,800 79,071
SNPI
SYSTEM NET INTANGIBLE PLANT 100.0000%1.7951%26.8451%7.9452%0.0000%12.4380%42.2425%6.6182%2.0912%0.0247%
Page 9.7ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
GROSS PLANT :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC OTHER NUTIL
PRODUCTION PLANT 12,454,178,186 176,793,652 3,231,381,129 985,151,550 0 1,533,946,877 5,445,252,379 772,148,799 305,391,126 4,112,674 0 0
6,353,044,980 90,185,380 1,648,342,955 502,542,175 0 782,491,790 2,777,713,717 393,885,932 155,785,088 2,097,943 0 0
7,017,942,816 272,479,110 2,127,469,795 518,327,721 0 618,335,951 2,990,912,353 354,262,765 136,155,120 0 0 0
1,299,639,704 31,663,888 386,691,581 99,542,254 0 155,571,895 510,177,507 83,503,925 32,310,656 177,997 0 0
902,217,248 17,656,639 255,114,547 72,012,891 0 104,899,631 376,759,678 56,454,591 19,109,643 209,628 0 0
28,027,022,933 588,778,668 7,649,000,007 2,177,576,591 0 3,195,246,144 12,100,815,635 1,660,256,013 648,751,633 6,598,242 0 0
GPS
GROSS PLANT-SYSTEM FACTOR 100.0000%2.1008%27.2915%7.7696%0.0000%11.4006%43.1755%5.9238%2.3147%0.0235%0.0000%0.0000%
(4,764,311,191)(67,837,087)(1,239,877,071)(378,010,242)0 (587,516,787)(2,080,359,796)(295,031,748)(117,180,929)(1,578,065)3,080,533 0
(1,768,531,626)(25,105,394)(458,858,178)(139,895,394)0 (217,826,488)(773,247,249)(109,648,166)(43,366,741)(584,016)0 0
(2,847,150,663)(135,572,533)(1,017,726,342)(248,821,461)0 (259,424,446)(981,063,804)(146,925,094)(57,616,984)0 0 0
(496,887,632)(12,178,407)(151,759,802)(44,709,661)0 (55,799,540)(189,390,153)(31,645,532)(11,337,341)(67,197)0 0
(582,119,511)(11,910,544)(169,183,901)(46,580,600)0 (65,085,761)(241,542,312)(35,269,994)(12,415,843)(130,557)0 0
(10,459,000,624)(252,603,964)(3,037,405,294)(858,017,358)0 (1,185,653,022)(4,265,603,315)(618,520,533)(241,917,837)(2,359,834)3,080,533 0
17,568,022,309 336,174,704 4,611,594,714 1,319,559,233 0 2,009,593,122 7,835,212,320 1,041,735,479 406,833,796 4,238,408 3,080,533 0
SNP
SYSTEM NET PLANT FACTOR (SNP)100.0000%1.9136%26.2499%7.5111%0.0000%11.4389%44.5993%5.9297%2.3158%0.0241%0.0175%0.0000%
0.0000%
INT
INTEREST FACTOR SNP - NON-UTILITY 100.0000%1.9136%26.2499%7.5111%0.0000%11.4389%44.5993%5.9297%2.3158%0.0241%0.0175%0.0000%
27,312,746,806 573,773,488 7,454,063,210 2,122,080,473 0 3,113,814,447 11,792,423,133 1,617,943,947 632,218,025 6,430,084
SO
SYSTEM OVERHEAD FACTOR (SO)100.0000%2.1008%27.2915%7.7696%0.0000%11.4006%43.1755%5.9238%2.3147%0.0235%
IBT
INCOME BEFORE TAXES TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
INCOME BEFORE STATE TAXES 1,323,313,475 35,388,890 334,108,807 77,778,413 0 131,344,211 507,540,706 81,604,295 41,840,806 13,660,765 107,139,478 (7,092,896)
11,780,966 561,003 3,302,304 159,223 - 526,186 1,446,496 289,222 1,726,480 323,237 1,892,856 1,553,960
1,335,094,441 35,949,892 337,411,111 77,937,636 0 131,870,397 508,987,202 81,893,517 43,567,286 13,984,002 109,032,334 (5,538,936)
INCOME BEFORE TAXES (FACTOR)100.0000%2.6927%25.2725%5.8376%0.0000%9.8772%38.1237%6.1339%3.2632%1.0474%8.1666%-0.4149%
DITEXP:TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Pacific Power
Production S
S
S
Page 9.8ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
S
NUTIL
(2,237,372)(310,620)(3,336,323)(686,903)(1,178,449)(112,575)47 181 19 0 3,387,251
S
S
S
S
S
NUTIL
(12,421,380)(492)281 (1,486)(25)(10,186,954)(1,590,928)(593,259)(48,517)0 0
S
S
S
S
S
S
S
S
NUTIL
787,409,056 15,103,064 215,054,452 25,493,720 94,819,956 333,076,941 39,729,977 21,077,837 2,540,410 40,512,699
772,750,304 14,791,952 211,718,410 24,805,331 0 93,641,482 322,777,412 38,139,096 20,484,759 2,491,912 0 43,899,950
Percentage of Total (DITEXP)100.0000%1.9142%27.3980%3.2100%0.0000%12.1179%41.7699%4.9355%2.6509%0.3225%0.0000%5.6810%
DITBAL :TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Pacific Power
Production S 29,219,870 1,272,262 16,592,886 5,100,741 0 6,387,689 (12,879)(43,801)(76,013)(1,015)0 0
S 15,449,563 596,143 8,450,675 2,321,583 0 3,441,965 646,576 (5,180)(2,170)(29)0 0
S 10,761,432 1,851,098 5,622,381 2,943,585 0 1,558,527 (1,164,763)(4,227)(45,169)0 0 0
S (659,497)(3,276)(294,535)(12,718)0 (113,752)(214,597)(9,540)(10,881)(198)0 0
S 4,999 79 1,260 387 0 699 2,098 306 158 12 0 0
NUTIL (1,230,379)0 0 0 0 0 0 0 0 (1,230,379)
53,545,988 3,716,306 30,372,667 10,353,578 0 11,275,128 (743,565)(62,442)(134,075)(1,230)0 (1,230,379)
S 50,987,404 7,063 (529,810)38,265 0 (254,565)41,521,529 7,372,346 2,481,423 351,153 0 0
S 36,166,633 2,932 28,040 15,884 0 13,473 30,563,658 4,034,315 1,326,829 181,502 0 0
S 27,069,441 144,084 1,103,905 295,580 0 370,551 20,820,857 3,155,285 1,179,179 0 0 0
S (983,578)(12,169)(263,561)(44,831)0 (111,405)(351,467)(140,441)(57,972)(1,732)0 0
S 12,810 202 3,229 991 0 1,792 5,375 785 405 31 0 0
NUTIL 0
113,252,710 142,112 341,803 305,889 0 19,846 92,559,952 14,422,290 4,929,864 530,954 0 0
Page 9.9ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
S 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
S 0 0 0 0 0 0 0 0 0 0 0 0
NUTIL 0 0 0 0 0 0 0 0 0 0 0 0
4,346,466,396 93,803,069 1,135,593,307 269,367,331 0 516,887,932 1,903,122,890 239,913,775 106,521,863 10,670,443 0 70,585,786
4,513,265,094 97,661,487 1,166,307,777 280,026,798 0 528,182,906 1,994,939,277 254,273,623 111,317,652 11,200,167 0 69,355,407
100.0000%2.1639%25.8418%6.2045%0.0000%11.7029%44.2017%5.6339%2.4665%0.2482%0.0000%1.5367%
OPRV-WY
Pacific Division Utah Division Combined Total
0 0 0
0 0 0
0 0 0
0.0000%0.0000%0.0000%
OPRV-ID
Pacific Division Utah Division Combined Total
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0.0000%0.0000%0.0000%
BADDEBT

11,655,692 571,248 4,596,485 1,728,926 0 731,192 3,594,356 433,211 275 0 0 0
100.0000%4.9010%39.4355%14.8333%0.0000%6.2733%30.8378%3.7167%0.0024%0.0000%0.0000%0.0000%
Customer Factors TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Total Electric Customers 1,966,715 47,270 615,490 137,059 0 130,792 937,451 82,349 16,304 0 0 0
CN
Customer System factor - CN 2.4035%31.2953%6.9689%0.0000%6.6503%47.6658%4.1871%0.8290%0.0000%0.0000%0.0000%
Page 9.10ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
930,611 47,270 615,490 137,059 0 130,792 0 0 0 0 0 0
CNP
Customer Service Pacific Power factor - CNP 5.08%66.14%14.73%0.00%14.05%0.00%0.00%0.00%0.00%0.00%0.00%
1,036,104 0 0 0 0 0 937,451 82,349 16,304 0 0 0
CNU
Customer Service R.M.P. factor - CNU 0.00%0.00%0.00%0.00%0.00%90.48%7.95%1.57%0.00%0.00%0.00%
CIAC TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
TOTAL NET DISTRIBUTION PLANT 4,170,792,152 136,906,577 1,109,743,453 269,506,260 0 358,911,505 2,009,848,549 207,337,671 78,538,137 0 0 0
CIAC FACTOR: Same as (SNPD Factor)100%3.28%26.61%6.46%0.00%8.61%48.19%4.97%1.88%0.00%0.00%0.00%

IDSIT Total Company Idaho - PPL Idaho - UPL Idaho Total
Payroll 0 0 0 0
0.00%0.00%0.00%
Property 0 0 0 0
0.00%0.00%0.00%
Sales 0 0 0 0
0.00%0.00%0.00%
Average 0.00%0.00%
Idaho - PPL Factor 0.00%0.00%
Idaho - UPL Factor 0.00%0.00%
0.00%0.00%
EXCTAX
Excise Tax (Superfund)TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Total Taxable Income 1,263,235,043 33,782,234 318,940,268 74,247,273 0 125,381,184 484,498,358 77,899,460 39,941,233 13,040,566 102,275,346 (6,770,879)
419 OTH 0 0 0 0 0 0 0 0 0 0 0 0
432 OTH 0 0 0 0 0 0 0 0 0 0 0 0
40910 OTH 0 0 0 0 0 0 0 0 0 0 0 0
SCHMDT OTH 0 0 0 0 0 0 0 0 0 0 0 0
SCHMDT (Steam)OTH
1,263,235,043 33,782,234 318,940,268 74,247,273 0 125,381,184 484,498,358 77,899,460 39,941,233 13,040,566 102,275,346 (6,770,879)
Excise Tax (Superfund) Factor - EXCTAX 100.0000%2.6743%25.2479%5.8776%0.0000%9.9254%38.3538%6.1667%3.1618%1.0323%8.0963%-0.5360%
Page 9.11ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
Trojan Allocators TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Premerger
Dec 1991 Plant 16,918,976
17,094,202
SG 17,006,589 241,419 4,412,481 1,345,265 0 2,094,667 7,435,716 1,054,401 417,024 5,616 0 0
(7,851,432)
-8434030
SG (8,142,731)(115,591)(2,112,690)(644,111)0 (1,002,924)(3,560,210)(504,846)(199,671)(2,689)0 0
4,284,960
3,485,613
SG 3,885,287 55,154 1,008,065 307,336 0 478,543 1,698,747 240,886 95,272 1,283 0 0
(129,394)
(240,609)
SG (185,002)(2,626)(48,000)(14,634)0 (22,786)(80,888)(11,470)(4,536)(61)0 0
12,564,143 178,356 3,259,857 993,856 0 1,547,500 5,493,365 778,971 308,089 4,149 0 0
Division Net Plant Nuclear Pacific Power DNPPNP 100.0000%1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%0.0000%0.0000%
Division Net Plant Nuclear Rocky Mountain Power DNPPNP 0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%
System Net Nuclear Plant SNNP 100.0000%1.4196%25.9457%7.9103%0.0000%12.3168%43.7226%6.2000%2.4521%0.0330%0.0000%0.0000%
Account 182.22 TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Pre-merger (101)SG 17,094,202 242,663 4,435,213 1,352,195 0 2,105,459 7,474,022 1,059,833 419,173 5,645 0 0
(108)SG (8,434,030)(119,726)(2,188,269)(667,153)0 (1,038,803)(3,687,574)(522,906)(206,814)(2,785)0 0
SG 3,485,613 49,480 904,367 275,721 0 429,316 1,523,999 216,106 85,472 1,151 0 0
(108)SG (240,609)(3,416)(62,428)(19,033)0 (29,635)(105,200)(14,918)(5,900)(79)0 0
(107)SG 1,778,549 25,248 461,457 140,688 0 219,060 777,627 110,269 43,612 587 0 0
(120)SE 1,975,759 27,885 483,934 146,784 0 271,579 860,776 128,917 55,229 655 0 0
(228)SG 7,220,849 102,504 1,873,501 571,188 0 889,377 3,157,140 447,689 177,065 2,385 2,385 0
(228)SG 1,472,376 20,901 382,018 116,469 0 181,350 643,760 91,287 36,105 486 0 0
(228)SNNP 3,531,000 50,125 916,143 279,311 0 434,906 1,543,843 218,920 86,585 1,166 0 0
(228)SE 1,743,025 24,600 426,930 129,493 0 239,588 759,381 113,732 48,723 578 0 0
29,626,734 420,264 7,632,867 2,325,662 0 3,702,197 12,947,775 1,848,930 739,250 9,789 2,385 0
SNNP 112,680 1,600 29,236 8,913 0 13,879 49,267 6,986 2,763 37 0 0
(228)SE 941,950 13,294 230,717 69,980 0 129,476 410,378 61,462 26,331 312 0 0
1,054,630 14,894 259,953 78,893 0 143,355 459,645 68,448 29,094 350 0 0
30,681,364 435,158 7,892,820 2,404,555 0 3,845,551 13,407,420 1,917,378 768,343 10,138 2,385 0
TROJP 100.0000%1.4183%25.7251%7.8372%0.0000%12.5338%43.6989%6.2493%2.5043%0.0330%0.0078%0.0000%
Account 228.42 TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Plant - Premerger SG 7,220,849 102,504 1,873,501 571,188 0 889,377 3,157,140 447,689 177,065 2,385 2,385 0
SG 1,472,376 20,901 382,018 116,469 0 181,350 643,760 91,287 36,105 486 0 0
SE 1,743,025 24,600 426,930 129,493 0 239,588 759,381 113,732 48,723 578 0 0
SNNP 3,531,000 50,125 916,143 279,311 0 434,906 1,543,843 218,920 86,585 1,166 0 0
13,967,250 198,130 3,598,592 1,096,461 0 1,745,221 6,104,125 871,628 348,477 4,615 2,385 0
Page 9.12ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
YEAR-END FACTORS 2017 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC-UPL OTHER NON-UTILITYPage Ref.
SE 941,950 13,294 230,717 69,980 0 129,476 410,378 61,462 26,331 312 0 0
1,054,630 14,894 259,953 78,893 0 143,355 459,645 68,448 29,094 350 0 0
15,021,880 213,024 3,858,545 1,175,354 0 1,888,576 6,563,769 940,076 377,571 4,964 2,385 0
TROJD 100.0000%1.4181%25.6862%7.8243%0.0000%12.5722%43.6947%6.2580%2.5135%0.0330%0.0159%0.0000%
SCHMA TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Amortization Expense :
Amortization of Limited Term Plant Acct 404 47,342,117 894,817 12,856,140 3,610,765 0 5,335,009 16,724,682 2,656,503 966,043 11,156 4,287,002 0
Acct 405 0 0 0 0 0 0 0 0 0 0 0 0
Acct 406 5,083,195 67,877 1,240,610 378,234 0 588,935 2,392,256 296,455 117,250 1,579 0 0
Acct 407 124,290 0 (0)0 0 0 0 0 0 0 124,290 0
52,549,602 962,694 14,096,750 3,988,999 0 5,923,944 19,116,938 2,952,957 1,083,293 12,735 4,411,293 0
Schedule M Amortization Factor 100.0000%1.8320%26.8256%7.5909%0.0000%11.2731%36.3788%5.6194%2.0615%0.0242%8.3945%0.0000%
SCHMD TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Depreciation Expense :
Steam Acct 403.1 246,223,589 3,495,295 63,884,471 19,476,918 0 30,326,865 107,655,249 15,265,752 6,037,729 81,310 0 0
Acct 403.2 0 0 0 0 0 0 0 0 0 0 0 0
Acct 403.3 38,680,486 549,093 10,035,929 3,059,726 0 4,764,198 16,912,098 2,398,173 948,497 12,773 0 0
Acct 403.4 128,005,125 1,817,111 33,211,845 10,125,534 0 15,766,134 55,967,114 7,936,260 3,138,855 42,271 0 0
Acct 403.5 109,403,638 1,553,052 28,385,556 8,654,109 0 13,475,026 47,834,068 6,782,976 2,682,722 36,128 0 0
Acct 403.6 154,815,630 7,669,018 52,639,685 14,055,552 0 16,095,994 53,616,702 6,938,668 3,800,010 0 0 0
Acct 403.7&8 41,048,299 882,424 12,067,923 3,216,254 0 5,080,900 16,294,646 2,504,797 994,482 6,873 0 0
Acct 403.9 0 0 0 0 0 0 0 0 0 0 0 0
Acct 403.4 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
718,176,767 15,965,994 200,225,409 58,588,093 0 85,509,117 298,279,876 41,826,626 17,602,296 179,355 0 0
Schedule M Depreciation Factor 100.0000%2.2231%27.8797%8.1579%0.0000%11.9064%41.5329%5.8240%2.4510%0.0250%0.0000%0.0000%
TAXDEPR TOTAL California Oregon Washington Montana Wyo-PPL Utah Idaho Wyo-UPL FERC Other Non-Utility
Production S 0
S 0
S 0
S 0
S 0
S 0
NUTIL 0
567,788,982 11,437,573 148,814,590 36,541,342 0 64,505,182 253,816,845 32,318,566 13,067,992 131,879 7,155,013
Tax Depreciation Factor 100.0000%2.0144%26.2095%6.4357%0.0000%11.3608%44.7027%5.6920%2.3016%0.0232%0.0000%1.2602%
Page 9.13ALLOCATIONS USING
HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
COINCIDENTAL PEAKS
FERC
(less)
Adjustments for Curtailments, Buy-Throughs and Load No Longer Served (Reductions to Load)
FERC
equals
FERC
+plus
Month Day Time CA OR WA E. WY UT ID W. WY UT NET UT Total
Jan-18 2 18 - 46 - - - - - - - 46
Feb-18 23 8 - 48 - - - - - - - 48 Mar-18 6 8 - 48 - - - - - - - 48 Apr-18 3 8 - 48 - - - - - - - 48
May-18 24 18 - 52 - - - - - - - 52 Jun-18 27 17 - 53 - - - - - - - 53
Jul-18 16 17 - 57 - - - - - - - 57 Aug-18 9 16 - 61 - - - 72 - - - 134 Sep-18 7 17 - 57 - - - - - - - 57
Oct-18 1 20 - 52 - - - - - - - 52 Nov-18 19 8 - 48 - - - - - - - 48 Dec-18 3 18 - 50 - - - - - - - 50
- 622 - - - 72 - - - 694
Page 9.14ALLOCATIONS USING
HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
COINCIDENTAL PEAKS
=equals
Month Day Time CA OR WA E. WY UT ID W. WY UT NET UT Total
Jan-18 2 18 123 2,249 728 1,036 3,306 464 206 3 3,303 8,113
Feb-18 23 8 155 2,656 784 1,032 3,210 433 212 3 3,208 8,484 Mar-18 6 8 138 2,387 649 1,002 3,082 457 205 3 3,079 7,919 Apr-18 3 8 123 2,244 584 991 2,914 437 201 2 2,912 7,495
May-18 24 18 96 1,836 619 965 3,638 443 184 2 3,635 7,779 Jun-18 27 17 125 1,967 640 1,032 4,833 744 198 4 4,829 9,539 Jul-18 16 17 126 2,583 790 1,082 4,957 741 212 3 4,954 10,492
Aug-18 9 16 133 2,553 840 1,078 4,847 639 195 4 4,843 10,284 Sep-18 7 17 103 1,991 694 987 4,322 531 194 3 4,320 8,824
Oct-18 1 20 97 1,708 547 953 3,359 439 198 2 3,357 7,302 Nov-18 19 8 126 2,239 705 981 3,126 445 185 3 3,124 7,808 Dec-18 3 18 131 2,286 650 1,011 3,578 455 207 3 3,575 8,317
1,477 26,699 8,231 12,150 45,172 6,229 2,397 34 45,138 102,356
+plus
Month Day Time CA OR WA E. WY UT ID W. WY UT NET UT TotalJan-18 2 18 12 168 124 13 107 16 1 - 107 442
Feb-18 23 8 (8) (140) (56) (23) (2) 3 (2) - (2) (229) Mar-18 6 8 (4) (63) 34 9 24 (2) 1 - 24 (2) Apr-18 3 8 3 13 16 (11) 31 2 (1) - 31 52
May-18 24 18 0 17 1 (3) (35) 13 (0) - (35) (8) Jun-18 27 17 (0) (22) (1) (8) (200) 26 (0) - (200) (205) Jul-18 16 17 (1) (39) (21) 6 (236) (27) 0 - (236) (318)
Aug-18 9 16 (2) (4) (142) 4 17 (6) 0 - 17 (134) Sep-18 7 17 0 92 (86) (13) (85) (11) (0) - (85) (103) Oct-18 1 20 7 3 131 10 67 3 1 - 67 222
Nov-18 19 8 (2) 163 (106) (3) 18 1 (0) - 18 70 Dec-18 3 18 (21) 210 150 8 35 (3) 1 - 35 379
(18) 397 43 (11) (260) 16 (1) - (260) 166
=equals
Month Day Time CA OR WA E. WY UT ID W. WY UT NET UT Total
Jan-18 2 18 134 2,417 852 1,050 3,413 480 208 3 3,411 8,555 Feb-18 23 8 147 2,516 729 1,009 3,208 436 210 3 3,205 8,255 Mar-18 6 8 133 2,324 683 1,011 3,106 455 206 3 3,103 7,917
Apr-18 3 8 125 2,257 600 979 2,945 439 200 2 2,943 7,547 May-18 24 18 96 1,852 620 961 3,602 456 183 2 3,600 7,771 Jun-18 27 17 125 1,946 639 1,023 4,633 771 198 4 4,629 9,334
Jul-18 16 17 124 2,544 769 1,089 4,721 714 212 3 4,718 10,174 Aug-18 9 16 131 2,548 697 1,081 4,864 633 195 4 4,860 10,149
Sep-18 7 17 104 2,083 609 975 4,238 520 194 3 4,235 8,720
Oct-18 1 20 105 1,711 678 963 3,426 443 199 2 3,423 7,523 Nov-18 19 8 124 2,402 599 979 3,144 446 185 3 3,141 7,879
Dec-18 3 18 110 2,496 799 1,018 3,613 452 207 3 3,610 8,696 1,458 27,096 8,274 12,139 44,912 6,245 2,397 34 44,878 102,522
Page 9.15ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
ENERGY
(less)
Adjustments for Curtailments, Buy-Throughs and Load No Longer Served (Reductions to Load)
equals
+plus
FERC
Year Month
Non-FERC
METERED LOADS (MWH)
Non-FERC
Non-FERC
LOADS SERVED FROM COMPANY RESOURCES (NPC)
Non-FERC
Page 9.16ALLOCATIONS USING HISTORICAL LOADS
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
ENERGY
=equals
FERC
Year Month CA OR WA E. WY UT ID W. WY UT UT Total2018175,613 1,330,438 416,626 716,900 2,122,853 304,370 150,811 1,748 2,121,105 5,117,612
2018 2 69,394 1,220,761 358,564 657,266 1,882,388 251,594 133,067 1,503 1,880,885 4,573,034 2018 3 73,387 1,267,526 352,032 694,713 2,001,926 295,105 147,264 1,567 2,000,358 4,831,952
2018 4 62,320 1,107,969 313,248 641,976 1,881,805 275,200 133,896 1,414 1,880,391 4,416,414 2018 5 67,754 1,091,508 314,366 657,093 2,017,674 310,022 139,363 1,458 2,016,216 4,597,780 2018 6 68,259 1,114,409 337,310 658,944 2,348,130 400,754 134,348 1,662 2,346,469 5,062,155 2018 7 80,310 1,321,000 412,454 729,433 2,796,998 487,593 136,413 1,991 2,795,007 5,964,201 2018 8 77,748 1,271,423 397,084 683,165 2,607,328 388,196 137,963 1,889 2,605,439 5,562,907 2018 9 60,194 1,071,437 338,819 637,755 2,212,542 315,331 133,283 1,534 2,211,008 4,769,361 2018 10 59,119 1,118,970 332,398 682,210 1,989,638 276,370 139,945 1,435 1,988,204 4,598,649 2018 11 66,082 1,225,476 372,582 688,812 2,017,546 278,601 129,681 1,638 2,015,908 4,778,781 2018 12 76,181 1,382,335 415,724 745,071 2,227,863 310,016 149,958 1,920 2,225,942 5,307,149 836,362 14,523,251 4,361,207 8,193,337 26,106,690 3,893,153 1,665,994 19,758 26,086,932 59,579,994
+plus
FERC
Year Month CA OR WA E. WY UT ID W. WY UT UT Total
2018 1 4,655 73,533 41,088 5,577 69,579 9,690 581 - 69,579 204,702 2018 2 (3,215) (30,757) 4,729 (8,980) 26,878 3,382 (932) - 26,878 (8,895)
2018 3 (1,382) (16,820) 5,081 (468) 11,311 (619) (55) - 11,311 (2,952) 2018 4 791 12,587 8,024 (125) 3,255 2,699 (1) - 3,255 27,231
2018 5 675 19,950 (17,075) 1,699 (21,685) 349 285 - (21,685) (15,803) 2018 6 (38) 1,066 3,676 (2,190) (90,845) 4,911 (13) - (90,845) (83,432)
2018 7 (390) (67,688) (12,038) 2,664 (87,375) (30,870) 68 - (87,375) (195,628) 2018 8 (35) (18,721) 913 4,996 12,609 6,115 148 - 12,609 6,025
2018 9 452 23,949 7,437 (2,742) (59,971) 1,628 (144) - (59,971) (29,391) 2018 10 719 13,809 358 (4,062) 6,398 (424) (427) - 6,398 16,371
2018 11 1,134 14,796 (8,099) (2,903) (10,568) (1,681) (312) - (10,568) (7,633) 2018 12 1,174 44,767 31,168 3,031 11,390 (646) 313 - 11,390 91,198
4,540 70,472 65,262 (3,504) (129,024) (5,465) (488) - (129,024) 1,793
=equals
FERC
Year Month CA OR WA E. WY UT ID W. WY UT UT Total2018180,268 1,403,970 457,714 722,477 2,192,432 314,061 151,392 1,748 2,190,684 5,322,314 2018 2 66,179 1,190,004 363,293 648,286 1,909,265 254,976 132,135 1,503 1,907,762 4,564,139 2018 3 72,006 1,250,705 357,113 694,245 2,013,236 294,486 147,209 1,567 2,011,669 4,829,000 2018 4 63,111 1,120,556 321,272 641,851 1,885,060 277,899 133,895 1,414 1,883,647 4,443,645 2018 5 68,429 1,111,458 297,290 658,792 1,995,989 310,371 139,648 1,458 1,994,531 4,581,977 2018 6 68,221 1,115,475 340,986 656,754 2,257,285 405,666 134,335 1,662 2,255,624 4,978,723 2018 7 79,920 1,253,313 400,416 732,097 2,709,623 456,722 136,482 1,991 2,707,632 5,768,573 2018 8 77,713 1,252,702 397,997 688,161 2,619,937 394,311 138,112 1,889 2,618,048 5,568,932
2018 9 60,646 1,095,386 346,256 635,013 2,152,572 316,959 133,139 1,534 2,151,038 4,739,970 2018 10 59,838 1,132,779 332,756 678,147 1,996,036 275,946 139,518 1,435 1,994,601 4,615,020
2018 11 67,216 1,240,272 364,483 685,909 2,006,977 276,920 129,370 1,638 2,005,340 4,771,148 2018 12 77,356 1,427,102 446,892 748,102 2,239,253 309,371 150,272 1,920 2,237,333 5,398,347 840,902 14,593,723 4,426,469 8,189,833 25,977,666 3,887,688 1,665,506 19,758 25,957,908 59,581,787
Page 9.17ALLOCATIONS USING HISTORICAL LOADS
HISTORICAL DECEMBER 2018 FACTORS
IDAHO RESULTS OF OPERATIONS
CALIFORNIA OREGON WASHINGTON WYOMING-PPL UTAH IDAHO WYOMING-UPL FERC
Subtotal 840,902 14,593,723 4,426,469 8,189,833 25,957,908 3,887,688 1,665,506 19,758 59,581,787 Ref Page 9.16
System Energy Factor 1.4113%24.4936%7.4292%13.7455%43.5668%6.5250%2.7953%0.0332%100.00%
Divisional Energy - Pacific 2.9978%52.0258%15.7801%29.1963%0.0000%0.0000%0.0000%0.0000%100.00%
Divisional Energy - Utah 0.0000%0.0000%0.0000%0.0000%82.3254%12.3298%5.2821%0.0627%100.00%
System Generation Factor 1.4196%25.9457%7.9103%12.3168%43.7226%6.2000%2.4521%0.0330%100.00%
Divisional Generation - Pacific 2.9828%54.5166%16.6209%25.8798%0.0000%0.0000%0.0000%0.0000%100.00%
Divisional Generation - Utah 0.0000%0.0000%0.0000%0.0000%83.4278%11.8302%4.6790%0.0630%100.00%
System Capacity (MW)
Accord 1,458.2 27,096.3 8,274.1 12,139.2 44,878.4 6,245.2 2,396.7 33.8 102,521.9 Ref Page 9.14
Modified Accord 1,458.2 27,096.3 8,274.1 12,139.2 44,878.4 6,245.2 2,396.7 33.8 102,521.9 Ref Page 9.14
Rolled-In 1,458.2 27,096.3 8,274.1 12,139.2 44,878.4 6,245.2 2,396.7 33.8 102,521.9 Ref Page 9.14
Rolled-In with Hydro Adj.1,458.2 27,096.3 8,274.1 12,139.2 44,878.4 6,245.2 2,396.7 33.8 102,521.9 Ref Page 9.14
Rolled-In with Off-Sys Adj.1,458.2 27,096.3 8,274.1 12,139.2 44,878.4 6,245.2 2,396.7 33.8 102,521.9 Ref Page 9.14
System Capacity Factor
Accord 1.4223%26.4298%8.0706%11.8406%43.7745%6.0916%2.3377%0.0330%100.00%
Modified Accord 1.4223%26.4298%8.0706%11.8406%43.7745%6.0916%2.3377%0.0330%100.00%
Rolled-In 1.4223%26.4298%8.0706%11.8406%43.7745%6.0916%2.3377%0.0330%100.00%
Rolled-In with Hydro Adj.1.4223%26.4298%8.0706%11.8406%43.7745%6.0916%2.3377%0.0330%100.00%
Rolled-In with Off-Sys Adj.1.4223%26.4298%8.0706%11.8406%43.7745%6.0916%2.3377%0.0330%100.00%
System Energy (MWh)
Accord 840,902 14,593,723 4,426,469 8,189,833 25,957,908 3,887,688 1,665,506 19,758 59,581,787 Ref Page 9.16
Modified Accord 840,902 14,593,723 4,426,469 8,189,833 25,957,908 3,887,688 1,665,506 19,758 59,581,787 Ref Page 9.16
Rolled-In 840,902 14,593,723 4,426,469 8,189,833 25,957,908 3,887,688 1,665,506 19,758 59,581,787 Ref Page 9.16
Rolled-In with Hydro Adj.840,902 14,593,723 4,426,469 8,189,833 25,957,908 3,887,688 1,665,506 19,758 59,581,787 Ref Page 9.16
Rolled-In with Off-Sys Adj.840,902 14,593,723 4,426,469 8,189,833 25,957,908 3,887,688 1,665,506 19,758 59,581,787 Ref Page 9.16
System Energy Factor
Accord 1.4113%24.4936%7.4292%13.7455%43.5668%6.5250%2.7953%0.0332%100.00%
Modified Accord 1.4113%24.4936%7.4292%13.7455%43.5668%6.5250%2.7953%0.0332%100.00%
Rolled-In 1.4113%24.4936%7.4292%13.7455%43.5668%6.5250%2.7953%0.0332%100.00%
Rolled-In with Hydro Adj.1.4113%24.4936%7.4292%13.7455%43.5668%6.5250%2.7953%0.0332%100.00%
Rolled-In with Off-Sys Adj.1.4113%24.4936%7.4292%13.7455%43.5668%6.5250%2.7953%0.0332%100.00%
System Generation Factor
Accord 1.4196%25.9457%7.9103%12.3168%43.7226%6.2000%2.4521%0.0330%100.00%
Modified Accord 1.4196%25.9457%7.9103%12.3168%43.7226%6.2000%2.4521%0.0330%100.00%
Rolled-In 1.4196%25.9457%7.9103%12.3168%43.7226%6.2000%2.4521%0.0330%100.00%
Rolled-In with Hydro Adj.1.4196%25.9457%7.9103%12.3168%43.7226%6.2000%2.4521%0.0330%100.00%
Rolled-In with Off-Sys Adj.1.4196%25.9457%7.9103%12.3168%43.7226%6.2000%2.4521%0.0330%100.00%
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2018 FACTORS
Period Ending December 201
2017 Protocol Adjustmen
Total California Oregon Washington Utah Idaho Wyoming FERC
2017 Protocol Baseline ECD (11,840,038) (324,482) (10,500,000) - 835,542 (1,851,098) -
2017 Protocol Equalization Adjustment 9,074,482 324,482 2,600,000 4,400,000 150,000 1,600,000 -
2017 Protocol Adjustmen (2,765,555) - (7,900,000) - 4,400,000 985,542 (251,098) -
Page 9.18
B1. REVENUE

Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES CA (47,722) (47,722) - - - - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES IDU (76,590) - - - - - (76,590) - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES OR (642,010) - (642,010) - - - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES UT (765,725) - - - - (765,725) - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WA (150,875) - - (150,875) - - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WYP (96,912) - - - (96,912) - - - -
4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WYU (12,272) - - - (12,272) - - - -
4401000 RESIDENTIAL SALES 301106 Residential-Alt Revenue Program Adjs WA (217) - - (217) - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments CA 1,486 1,486 - - - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments IDU 235 - - - - - 235 - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments OR 3,213 - 3,213 - - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments UT 1,070 - - - - 1,070 - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments WA 9,630 - - 9,630 - - - - -
4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments WYP (178) - - - (178) - - - -
4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj - Deferred NPC M UT (520) - - - - (520) - - -
4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj - Deferred NPC M WA (60) - - (60) - - - - -
4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj - Deferred NPC M WYP 81 - - - 81 - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL CA (1,351) (1,351) - - - - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL IDU (50) - - - - - (50) - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL OR (1,634) - (1,634) - - - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL UT 7,909 - - - - 7,909 - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL WA 5,588 - - 5,588 - - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL WYP 1,923 - - - 1,923 - - - -
4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL WYU 162 - - - 162 - - - -
4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs CA 1,580 1,580 - - - - - - -
4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs IDU 789 - - - - - 789 - -
4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs OR 20,274 - 20,274 - - - - - -
4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs UT (0) - - - - (0) - - -
4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs WA 3,343 - - 3,343 - - - - -
4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs WYP 766 - - - 766 - - - -
4401000 RESIDENTIAL SALES 301119 UNBILLED REVENUE - UNCOLLECTIBLE CA 3 3 - - - - - - -
4401000 RESIDENTIAL SALES 301119 UNBILLED REVENUE - UNCOLLECTIBLE IDU 7 - - - - - 7 - -
4401000 RESIDENTIAL SALES 301119 UNBILLED REVENUE - UNCOLLECTIBLE UT (23) - - - - (23) - - -
4401000 RESIDENTIAL SALES 301119 UNBILLED REVENUE - UNCOLLECTIBLE WA (14) - - (14) - - - - -
4401000 RESIDENTIAL SALES 301119 UNBILLED REVENUE - UNCOLLECTIBLE WYP 21 - - - 21 - - - -
4401000 RESIDENTIAL SALES 301165 Solar Feed-In Revenue - Residential OTHER (3,947) - - - - - - - (3,947)
4401000 RESIDENTIAL SALES 301170 DSM Revenue - Residential OTHER (30,078) - - - - - - - (30,078)
4401000 RESIDENTIAL SALES 301171 DSM Revenue - Residential Cat 2 Gen Svc OTHER (40) - - - - - - - (40)
4401000 RESIDENTIAL SALES 301180 Blue Sky Revenue Residential OTHER (2,098) - - - - - - - (2,098)
4401000 Total (1,774,237) (46,004) (620,156) (132,606) (106,409) (757,289) (75,610) - (36,163)
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES CA (35,047) (35,047) - - - - - - -
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES IDU (43,833) - - - - - (43,833) - -
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES OR (491,676) - (491,676) - - - - - -
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES UT (732,640) - - - - (732,640) - - -
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WA (134,749) - - (134,749) - - - - -
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WYP (108,138) - - - (108,138) - - - -
4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WYU (10,931) - - - (10,931) - - - -
4421000 COMMERCIAL SALES 301206 Commercial-Alt Revenue Program Adjs WA 2,553 - - 2,553 - - - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments CA 938 938 - - - - - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments IDU 136 - - - - - 136 - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments OR 998 - 998 - - - - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments UT 769 - - - - 769 - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments WA 9,564 - - 9,564 - - - - -
4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments WYP (219) - - - (219) - - - -
4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj - Deferred NPC Me UT (676) - - - - (676) - - -
4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj - Deferred NPC Me WA (57) - - (57) - - - - -
1 of 8
Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj - Deferred NPC Me WYP 108 - - - 108 - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL CA 485 485 - - - - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL IDU (601) - - - - - (601) - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL OR 8,921 - 8,921 - - - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL UT 1,271 - - - - 1,271 - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL WA (275) - - (275) - - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL WYP (2,173) - - - (2,173) - - - -
4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL WYU (199) - - - (199) - - - -
4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs CA 988 988 - - - - - - -
4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs IDU 561 - - - - - 561 - -
4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs OR 18,676 - 18,676 - - - - - -
4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs UT 0 - - - - 0 - - -
4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs WA 3,056 - - 3,056 - - - - -
4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs WYP 1,026 - - - 1,026 - - - -
4421000 COMMERCIAL SALES 301265 Solar Feed-In Revenue - Commercial OTHER (4,220) - - - - - - - (4,220)
4421000 COMMERCIAL SALES 301270 DSM Revenue - Commercial OTHER (22,057) - - - - - - - (22,057)
4421000 COMMERCIAL SALES 301271 DSM Revenue - Small Commercial OTHER (3,201) - - - - - - - (3,201)
4421000 COMMERCIAL SALES 301272 DSM Revenue - Large Commercial OTHER (61) - - - - - - - (61)
4421000 COMMERCIAL SALES 301280 Blue Sky Revenue - Commercial OTHER (790) - - - - - - - (790)
4421000 Total (1,541,493) (32,636) (463,082) (119,907) (120,525) (731,276) (43,737) - (30,329)
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)CA (6,565) (6,565) - - - - - - -
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)IDU (13,427) - - - - - (13,427) - -
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)OR (127,112) - (127,112) - - - - - -
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)UT (344,338) - - - - (344,338) - - -
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)WA (50,672) - - (50,672) - - - - -
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)WYP (334,238) - - - (334,238) - - - -
4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)WYU (96,909) - - - (96,909) - - - -
4422000 IND SLS/EXCL IRRIG 301304 SPECIAL CONTRACTS-SITUS IDU (100,939) - - - - - (100,939) - -
4422000 IND SLS/EXCL IRRIG 301304 SPECIAL CONTRACTS-SITUS UT (127,080) - - - - (127,080) - - -
4422000 IND SLS/EXCL IRRIG 301306 Industrial-Alt Revenue Program Adjs WA 169 - - 169 - - - - -
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments CA 140 140 - - - - - - -
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments IDU (20) - - - - - (20) - -
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments OR 1,649 - 1,649 - - - - - -
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments UT 166 - - - - 166 - - -
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments WA 4,309 - - 4,309 - - - - -
4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments WYP (950) - - - (950) - - - -
4422000 IND SLS/EXCL IRRIG 301308 Industrial Revenue Adj - Deferred NPC Me UT (492) - - - - (492) - - -
4422000 IND SLS/EXCL IRRIG 301308 Industrial Revenue Adj - Deferred NPC Me WA (30) - - (30) - - - - -
4422000 IND SLS/EXCL IRRIG 301308 Industrial Revenue Adj - Deferred NPC Me WYP 526 - - - 526 - - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL CA 134 134 - - - - - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL IDU (219) - - - - - (219) - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL OR 749 - 749 - - - - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL UT 8,282 - - - - 8,282 - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL WA 2,726 - - 2,726 - - - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL WYP (3,481) - - - (3,481) - - - -
4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL WYU (735) - - - (735) - - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs CA 247 247 - - - - - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs IDU 2,010 - - - - - 2,010 - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs OR 6,558 - 6,558 - - - - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs UT (0) - - - - (0) - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs WA 1,601 - - 1,601 - - - - -
4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs WYP 5,004 - - - 5,004 - - - -
4422000 IND SLS/EXCL IRRIG 301365 Solar Feed-In Revenue - Industrial OTHER (3,381) - - - - - - - (3,381)
4422000 IND SLS/EXCL IRRIG 301370 DSM Revenue - Industrial OTHER (5,335) - - - - - - - (5,335)
4422000 IND SLS/EXCL IRRIG 301371 DSM Revenue - Small Industrial OTHER (815) - - - - - - - (815)
4422000 IND SLS/EXCL IRRIG 301372 DSM Revenue - Large Industrial OTHER (1,931) - - - - - - - (1,931)
2 of 8
Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4422000 IND SLS/EXCL IRRIG 301380 Blue Sky Revenue - Industrial OTHER (371) - - - - - - - (371)
4422000 Total (1,184,767) (6,044) (118,155) (41,896) (430,782) (463,463) (112,594) - (11,833)
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION CA (13,171) (13,171) - - - - - - -
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION IDU (54,568) - - - - - (54,568) - -
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION OR (31,391) - (31,391) - - - - - -
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION UT (19,700) - - - - (19,700) - - -
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION WA (16,073) - - (16,073) - - - - -
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION WYP (1,731) - - - (1,731) - - - -
4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION WYU (536) - - - (536) - - - -
4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs CA 341 341 - - - - - - -
4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs IDU 618 - - - - - 618 - -
4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs OR 1,083 - 1,083 - - - - - -
4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs UT (0) - - - - (0) - - -
4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs WA 280 - - 280 - - - - -
4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs WYP 19 - - - 19 - - - -
4423000 INDUST SALES-IRRIG 301456 Irrigation-Alt Revenue Program Adjs WA 316 - - 316 - - - - -
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments CA 343 343 - - - - - - -
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments IDU 171 - - - - - 171 - -
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments OR 84 - 84 - - - - - -
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments UT 14 - - - - 14 - - -
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments WA 1,177 - - 1,177 - - - - -
4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments WYP (3) - - - (3) - - - -
4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj - Deferred NPC Me UT (17) - - - - (17) - - -
4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj - Deferred NPC Me WA (6) - - (6) - - - - -
4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj - Deferred NPC Me WYP 2 - - - 2 - - - -
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM CA (59) (59) - - - - - - -
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM IDU (4) - - - - - (4) - -
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM OR (1,822) - (1,822) - - - - - -
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM UT 37 - - - - 37 - - -
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM WA 32 - - 32 - - - - -
4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM WYP (1) - - - (1) - - - -
4423000 INDUST SALES-IRRIG 301465 Solar Feed-In Revenue - Irrigation OTHER (115) - - - - - - - (115)
4423000 INDUST SALES-IRRIG 301470 DSM Revenue - Irrigation OTHER (3,006) - - - - - - - (3,006)
4423000 INDUST SALES-IRRIG 301480 Blue Sky Revenue - Irrigation OTHER (1) - - - - - - - (1)
4423000 Total (137,689) (12,546) (32,046) (14,275) (2,250) (19,667) (53,784) - (3,121)
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING CA (425) (425) - - - - - - -
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING IDU (518) - - - - - (518) - -
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING OR (6,337) - (6,337) - - - - - -
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING UT (7,990) - - - - (7,990) - - -
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WA (1,352) - - (1,352) - - - - -
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WYP (1,625) - - - (1,625) - - - -
4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WYU (345) - - - (345) - - - -
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen CA 12 12 - - - - - - -
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen IDU 3 - - - - - 3 - -
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen OR 15 - 15 - - - - - -
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen UT 19 - - - - 19 - - -
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen WA 66 - - 66 - - - - -
4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen WYU (1) - - - (1) - - - -
4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Adj-Def NPC Mech UT (6) - - - - (6) - - -
4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Adj-Def NPC Mech WYP 1 - - - 1 - - - -
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING CA 74 74 - - - - - - -
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING IDU 9 - - - - - 9 - -
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING OR 512 - 512 - - - - - -
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING UT (159) - - - - (159) - - -
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING WA 100 - - 100 - - - - -
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING WYP (6) - - - (6) - - - -
3 of 8
Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING WYU (46) - - - (46) - - - -
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs CA 8 8 - - - - - - -
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs IDU 3 - - - - - 3 - -
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs OR 142 - 142 - - - - - -
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs UT 0 - - - - 0 - - -
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs WA 23 - - 23 - - - - -
4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs WYP 9 - - - 9 - - - -
4441000 PUB ST/HWY LIGHT 301665 Solar Feed-In Revenue - St/Hwy Lighting OTHER (31) - - - - - - - (31)
4441000 PUB ST/HWY LIGHT 301670 DSM Revenue - Street/Hwy Lighting OTHER (314) - - - - - - - (314)
4441000 Total (18,155) (331) (5,667) (1,162) (2,012) (8,136) (503) - (345)
4471000 ON-SYS WHOLE-FIRM 301443 ON SYS FIRM-UTAH FERC CUSTOMERS FERC (14,525) - - - - - - (14,525) -
4471000 ON-SYS WHOLE-FIRM 301445 On Sys Firm-Utah W/S Customers-Deferral UT 80 - - - - 80 - - -
4471000 Total (14,445) - - - - 80 - (14,525) -
4471300 POST MERGER FIRM 301405 POST MERGER FIRM SG (16,608) (236) (4,309) (1,314) (2,453) (7,262) (1,030) (5) -
4471300 Total (16,608) (236) (4,309) (1,314) (2,453) (7,262) (1,030) (5) -
4471400 S/T FIRM WHOLESALE 301406 SHORT-TERM FIRM WHOLESALE SALES SG (446,431) (6,337) (115,830) (35,314) (65,933) (195,191) (27,679) (147) -
4471400 S/T FIRM WHOLESALE 301409 TRADING SALES NETTED-EST.SG (60) (1) (16) (5) (9) (26) (4) (0) -
4471400 S/T FIRM WHOLESALE 301410 TRADING SALES NETTED SG 3,103 44 805 245 458 1,357 192 1 -
4471400 S/T FIRM WHOLESALE 301411 BOOKOUT SALES NETTED SG 234,271 3,326 60,783 18,531 34,599 102,429 14,525 77 -
4471400 S/T FIRM WHOLESALE 301412 BOOKOUT SALES NETTED-ESTIMATE SG 11,067 157 2,871 875 1,635 4,839 686 4 -
4471400 S/T FIRM WHOLESALE 302751 I/C S-T Firm Wholesale Sales-Sierra Pac SG (5) (0) (1) (0) (1) (2) (0) (0) -
4471400 S/T FIRM WHOLESALE 302752 I/C S-T Firm Wholesale Sales-Nevada Pwr SG (409) (6) (106) (32) (60) (179) (25) (0) -
4471400 S/T FIRM WHOLESALE 302772 I/C Line Loss Trading Revenue-Nevada Pwr SG (26) (0) (7) (2) (4) (11) (2) (0) -
4471400 S/T FIRM WHOLESALE 303028 LINE LOSS W/S TRADING REVENUES SG (6,428) (91) (1,668) (508) (949) (2,811) (399) (2) -
4471400 Total (204,917) (2,909) (53,167) (16,209) (30,264) (89,595) (12,705) (68) -
4472000 SLS FOR RESL-SURP 301419 ESTIMATED SALES FOR RESALE REVENUE SG (8,540) (121) (2,216) (676) (1,261) (3,734) (529) (3) -
4472000 SLS FOR RESL-SURP 302762 I/C Wholesale Sales Estimate-Nevada Pwr SG (31) (0) (8) (2) (5) (13) (2) (0) -
4472000 SLS FOR RESL-SURP 303198 Non-ASC 606-WS NPC Rev-Derivativ (Disc)SG (24,451) (347) (6,344) (1,934) (3,611) (10,691) (1,516) (8) -
4472000 SLS FOR RESL-SURP 303199 Non-ASC 606-WS NPC Rev-Derivativ (Recl)SG 24,451 347 6,344 1,934 3,611 10,691 1,516 8 -
4472000 Total (8,570) (122) (2,224) (678) (1,266) (3,747) (531) (3) -
4476100 BOOKOUTS NETTED-GAIN 304101 BOOKOUTS NETTED-GAIN SG (8,525) (121) (2,212) (674) (1,259) (3,727) (529) (3) -
4476100 BOOKOUTS NETTED-GAIN 304102 BOOKOUTS NETTED-EST GAIN SG (851) (12) (221) (67) (126) (372) (53) (0) -
4476100 Total (9,376) (133) (2,433) (742) (1,385) (4,100) (581) (3) -
4476200 TRADING NETTED-GAINS 304201 TRADING NETTED-GAINS SG (216) (3) (56) (17) (32) (95) (13) (0) -
4476200 Total (216) (3) (56) (17) (32) (95) (13) (0) -
4479000 TRANS SRVC 301428 TRANS SERV-UTAH FERC CUSTOMERS FERC (81) - - - - - - (81) -
4479000 Total (81) - - - - - - (81) -
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL CA (206) (206) - - - - - - -
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL IDU (217) - - - - - (217) - -
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL OR (3,325) - (3,325) - - - - - -
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL UT (2,337) - - - - (2,337) - - -
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL WA (557) - - (557) - - - - -
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL WYP (400) - - - (400) - - - -
4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIAL WYU (45) - - - (45) - - - -
4501000 Total (7,087) (206) (3,325) (557) (445) (2,337) (217) - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL CA (48) (48) - - - - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL IDU (32) - - - - - (32) - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL OR (813) - (813) - - - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL UT (681) - - - - (681) - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL WA (134) - - (134) - - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL WYP (103) - - - (103) - - - -
4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIAL WYU (9) - - - (9) - - - -
4502000 Total (1,820) (48) (813) (134) (112) (681) (32) - -
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL CA (23) (23) - - - - - - -
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL IDU (141) - - - - - (141) - -
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL OR (266) - (266) - - - - - -
4 of 8
Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL UT (251) - - - - (251) - - -
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL WA (32) - - (32) - - - - -
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL WYP (41) - - - (41) - - - -
4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIAL WYU (7) - - - (7) - - - -
4503000 Total (761) (23) (266) (32) (48) (251) (141) - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER CA (0) (0) - - - - - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER IDU (2) - - - - - (2) - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER OR (37) - (37) - - - - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER UT (97) - - - - (97) - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER WA (4) - - (4) - - - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER WYP (2) - - - (2) - - - -
4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHER WYU (0) - - - (0) - - - -
4504000 Total (143) (0) (37) (4) (2) (97) (2) - -
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE CA (32) (32) - - - - - - -
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE IDU (49) - - - - - (49) - -
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE OR (927) - (927) - - - - - -
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE UT (2,762) - - - - (2,762) - - -
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WA (81) - - (81) - - - - -
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WYP (105) - - - (105) - - - -
4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WYU (8) - - - (8) - - - -
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)CA (11) (11) - - - - - - -
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)IDU (33) - - - - - (33) - -
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)OR (296) - (296) - - - - - -
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)UT (512) - - - - (512) - - -
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)WA (60) - - (60) - - - - -
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)WYP (81) - - - (81) - - - -
4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)WYU (8) - - - (8) - - - -
4511000 Total (4,965) (43) (1,223) (141) (202) (3,273) (82) - -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS CA (2) (2) - - - - - - -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS IDU (1) - - - - - (1) - -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS OR (11) - (11) - - - - - -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS SO (3) (0) (1) (0) (0) (1) (0) (0) -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS UT (5) - - - - (5) - - -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS WA (2) - - (2) - - - - -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS WYP (1) - - - (1) - - - -
4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGS WYU (0) - - - (0) - - - -
4512000 Total (23) (2) (12) (2) (1) (6) (1) (0) -
4513000 OTHER 301828 OTHER CA (6) (6) - - - - - - -
4513000 OTHER 301828 OTHER IDU (2) - - - - - (2) - -
4513000 OTHER 301828 OTHER OR (488) - (488) - - - - - -
4513000 OTHER 301828 OTHER SO (11) (0) (3) (1) (1) (5) (1) (0) -
4513000 OTHER 301828 OTHER UT (299) - - - - (299) - - -
4513000 OTHER 301828 OTHER WA (14) - - (14) - - - - -
4513000 OTHER 301828 OTHER WYP (50) - - - (50) - - - -
4513000 OTHER 301828 OTHER WYU (5) - - - (5) - - - -
4513000 OTHER 301840 Miscellaneous Service Revenue CA (0) (0) - - - - - - -
4513000 OTHER 301840 Miscellaneous Service Revenue OR (10) - (10) - - - - - -
4513000 OTHER 301840 Miscellaneous Service Revenue UT (255) - - - - (255) - - -
4513000 OTHER 301840 Miscellaneous Service Revenue WA (45) - - (45) - - - - -
4513000 Total (1,184) (6) (501) (60) (56) (558) (2) (0) -
4514100 ENERGY FINANSWER 301836 ENERGY FINAN - NEW COMM UT (1) - - - - (1) - - -
4514100 Total (1) - - - - (1) - - -
4530000 SLS WATER & W PWR 358900 Sales of Water & Water Power SG (55) (1) (14) (4) (8) (24) (3) (0) -
4530000 Total (55) (1) (14) (4) (8) (24) (3) (0) -
4541000 RENTS - COMMON 0 4541000/0 SO (2) (0) (1) (0) (0) (1) (0) (0) -
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP CA (2) (2) - - - - - - -
5 of 8
Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP IDU (1) - - - - - (1) - -
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP OR (841) - (841) - - - - - -
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP SO (723) (15) (197) (56) (99) (312) (43) (0) -
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP UT (606) - - - - (606) - - -
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP WA (11) - - (11) - - - - -
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP WYP (14) - - - (14) - - - -
4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP WYU (18) - - - (18) - - - -
4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES CA (507) (507) - - - - - - -
4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES IDU (165) - - - - - (165) - -
4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES OR (2,518) - (2,518) - - - - - -
4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES UT (1,894) - - - - (1,894) - - -
4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES WA (720) - - (720) - - - - -
4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES WYP (326) - - - (326) - - - -
4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE CA (0) (0) - - - - - - -
4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE OR (0) - (0) - - - - - -
4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE UT (0) - - - - (0) - - -
4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE WYP (0) - - - (0) - - - -
4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE CA (8) (8) - - - - - - -
4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE OR (70) - (70) - - - - - -
4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE UT (1,034) - - - - (1,034) - - -
4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE WA (16) - - (16) - - - - -
4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE WYP (18) - - - (18) - - - -
4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE CA 2 2 - - - - - - -
4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE IDU (0) - - - - - (0) - -
4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE OR (21) - (21) - - - - - -
4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE UT 18 - - - - 18 - - -
4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE WA (4) - - (4) - - - - -
4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE WYP 4 - - - 4 - - - -
4541000 RENTS - COMMON 301870 RENT REV - STEAM SG (205) (3) (53) (16) (30) (90) (13) (0) -
4541000 RENTS - COMMON 301871 RENT REV - HYDRO SG (555) (8) (144) (44) (82) (243) (34) (0) -
4541000 RENTS - COMMON 301872 RENT REV - TRANS SG (1,657) (24) (430) (131) (245) (725) (103) (1) -
4541000 RENTS - COMMON 301873 RENT REV - DIST OR (0) - (0) - - - - - -
4541000 RENTS - COMMON 301873 RENT REV - DIST SO (187) (4) (51) (15) (26) (81) (11) (0) -
4541000 RENTS - COMMON 301873 RENT REV - DIST UT (669) - - - - (669) - - -
4541000 RENTS - COMMON 301874 RENT REV - GENERAL SG (78) (1) (20) (6) (12) (34) (5) (0) -
4541000 RENTS - COMMON 301874 RENT REV - GENERAL SO (131) (3) (36) (10) (18) (57) (8) (0) -
4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme CA (20) (20) - - - - - - -
4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme IDU (2) - - - - - (2) - -
4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme OR (193) - (193) - - - - - -
4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme UT (71) - - - - (71) - - -
4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme WA (33) - - (33) - - - - -
4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme WYP (4) - - - (4) - - - -
4541000 RENTS - COMMON 301885 RENT REVENUE - SUBLE SG (35) (0) (9) (3) (5) (15) (2) (0) -
4541000 RENTS - COMMON 301885 RENT REVENUE - SUBLE SO (534) (11) (146) (42) (73) (231) (32) (0) -
4541000 RENTS - COMMON 301885 RENT REVENUE - SUBLE UT (12) - - - - (12) - - -
4541000 Total (13,883) (604) (4,730) (1,106) (967) (6,055) (419) (1) -
4542000 RENTS - NON COMMON 301862 RENTS - NON COMMON SG (14) (0) (4) (1) (2) (6) (1) (0) -
4542000 RENTS - NON COMMON 301862 RENTS - NON COMMON SO (1) (0) (0) (0) (0) (0) (0) (0) -
4542000 RENTS - NON COMMON 301862 RENTS - NON COMMON UT (2) - - - - (2) - - -
4542000 Total (17) (0) (4) (1) (2) (9) (1) (0) -
4543000 MCI FOGWIRE REVENUES 301863 MCI FIBER OPTIC GROUND WIRE REVENUES SG (3,347) (48) (869) (265) (494) (1,464) (208) (1) -
4543000 Total (3,347) (48) (869) (265) (494) (1,464) (208) (1) -
4561100 Other Wheeling Rev 301952 Ancillary Rev Sch 6-Supp (Transm)SG 645 9 167 51 95 282 40 0 -
4561100 Other Wheeling Rev 301953 Ancillary Rev Sch 6-Supp (C&T)SG (1,464) (21) (380) (116) (216) (640) (91) (0) -
4561100 Other Wheeling Rev 301963 Ancil Revenue Sch 2-Reactive (C&T)SG (963) (14) (250) (76) (142) (421) (60) (0) -
4561100 Other Wheeling Rev 301964 Ancil Revenue Sch 3a-Regulation (Trans)SG 930 13 241 74 137 406 58 0 -
6 of 8
Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4561100 Other Wheeling Rev 301966 Primary Delivery and Distribution Sub Ch SG (505) (7) (131) (40) (75) (221) (31) (0) -
4561100 Other Wheeling Rev 301967 Ancillary Revenue Sch 1 - Scheduling SG (2,207) (31) (573) (175) (326) (965) (137) (1) -
4561100 Other Wheeling Rev 301968 Ancillary Revenue Sch 3 - Reg&Freq (Tran SG 1,336 19 347 106 197 584 83 0 -
4561100 Other Wheeling Rev 301969 Ancillary Revenue Sch 3 - Reg&Freq (C&T)SG (3,312) (47) (859) (262) (489) (1,448) (205) (1) -
4561100 Other Wheeling Rev 301972 Ancillary Revenue Sch 5&6-Spin&Supp (Tra SG 289 4 75 23 43 126 18 0 -
4561100 Other Wheeling Rev 301973 Ancillary Revenue Sch 5&6-Spin&Supp (C&T SG (1,703) (24) (442) (135) (252) (745) (106) (1) -
4561100 Other Wheeling Rev 301974 Ancil Revenue Sch 3a-Regulation (C&T)SG (3,409) (48) (884) (270) (503) (1,491) (211) (1) -
4561100 Other Wheeling Rev 302082 I/C Anc Rev Sch 1-Scheduling-Nevada Pwr SG (12) (0) (3) (1) (2) (5) (1) (0) -
4561100 Other Wheeling Rev 302092 I/C Anc Rev Sch 2-Reactive-Nevada Pwr SG (8) (0) (2) (1) (1) (4) (1) (0) -
4561100 Other Wheeling Rev 302831 I/C Other Wheeling Revenue-Sierra Pac SG (36) (1) (9) (3) (5) (16) (2) (0) -
4561100 Other Wheeling Rev 302832 I/C Other Wheeling Revenue-Nevada Pwr SG 1 0 0 0 0 0 0 0 -
4561100 Other Wheeling Rev 302901 USE OF FACILITY REVENUE SG (992) (14) (257) (78) (147) (434) (62) (0) -
4561100 Other Wheeling Rev 302981 Transmission Resales to Other Parties SG (836) (12) (217) (66) (124) (366) (52) (0) -
4561100 Other Wheeling Rev 302982 Transmission Rev-Unreserved Use Charges SG (841) (12) (218) (67) (124) (368) (52) (0) -
4561100 Other Wheeling Rev 302983 Transmission Revenue - Deferral Fees SG (244) (3) (63) (19) (36) (106) (15) (0) -
4561100 Total (13,335) (189) (3,460) (1,055) (1,969) (5,830) (827) (4) -
4561910 S/T FIRM WHEEL REV 301926 SHORT TERM FIRM WHEELING SG (2,614) (37) (678) (207) (386) (1,143) (162) (1) -
4561910 S/T FIRM WHEEL REV 302812 I/C ST Firm Wheeling Revenue-Nevada Pwr SG (482) (7) (125) (38) (71) (211) (30) (0) -
4561910 Total (3,095) (44) (803) (245) (457) (1,353) (192) (1) -
4561920 L/T FIRM WHEEL REV 301912 POST-MERGER FIRM WHEELING SG (13,015) (185) (3,377) (1,030) (1,922) (5,691) (807) (4) -
4561920 L/T FIRM WHEEL REV 301916 PRE-MERGER FIRM WHEELING SG (7,697) (109) (1,997) (609) (1,137) (3,365) (477) (3) -
4561920 L/T FIRM WHEEL REV 301917 PRE-MERGER FIRM WHEELING SG (22,791) (324) (5,913) (1,803) (3,366) (9,965) (1,413) (8) -
4561920 L/T FIRM WHEEL REV 302961 TRANSM CAPACITY RE-ASSIGNMENT REVENUE SG (1) (0) (0) (0) (0) (0) (0) (0) -
4561920 L/T FIRM WHEEL REV 302980 Transmisson Point-to-Point Revenue SG (31,970) (454) (8,295) (2,529) (4,722) (13,978) (1,982) (11) -
4561920 Total (75,474) (1,071) (19,582) (5,970) (11,147) (32,999) (4,679) (25) -
4561930 NON-FIRM WHEEL REV 301922 NON-FIRM WHEELING REVENUE SE (15,727) (222) (3,852) (1,168) (2,601) (6,852) (1,026) (5) -
4561930 NON-FIRM WHEEL REV 302822 I/C Non-Firm Wheeling Revenue-Nevada Pwr SE (9) (0) (2) (1) (2) (4) (1) (0) -
4561930 Total (15,736) (222) (3,854) (1,169) (2,603) (6,856) (1,027) (5) -
4561990 TRANSMN REV REFUND 301913 Transmission Tariff True-up SG (5,777) (82) (1,499) (457) (853) (2,526) (358) (2) -
4561990 TRANSMN REV REFUND 305930 Ancil Revenue Sch 3 - Subject to Refund SG (1,336) (19) (347) (106) (197) (584) (83) (0) -
4561990 TRANSMN REV REFUND 305931 Ancil Revenue Sch 3a - Subject to Refund SG (930) (13) (241) (74) (137) (406) (58) (0) -
4561990 TRANSMN REV REFUND 305950 Ancil Revenue Sch 5 - Subject to Refund SG (289) (4) (75) (23) (43) (126) (18) (0) -
4561990 TRANSMN REV REFUND 305960 Ancil Revenue Sch 6 - Subject to Refund SG (645) (9) (167) (51) (95) (282) (40) (0) -
4561990 Total (8,976) (127) (2,329) (710) (1,326) (3,925) (557) (3) -
4562100 USE OF FACIL REV 301911 "INCOME FROM FISH, WILDLIFE"SG (23) (0) (6) (2) (3) (10) (1) (0) -
4562100 Total (23) (0) (6) (2) (3) (10) (1) (0) -
4562300 MISC OTHER REV 301900 ELECTRIC INCOME OTHER SG (22) (0) (6) (2) (3) (9) (1) (0) -
4562300 MISC OTHER REV 301900 ELECTRIC INCOME OTHER UT (24) - - - - (24) - - -
4562300 MISC OTHER REV 301901 WASHINGTON - COLSTRIP 3 WA 52 - - 52 - - - - -
4562300 MISC OTHER REV 301915 OTHER ELEC REV - MISC SG (3,331) (47) (864) (263) (492) (1,456) (207) (1) -
4562300 MISC OTHER REV 301939 Estimated Other Electric Revenue SG 1 0 0 0 0 1 0 0 -
4562300 MISC OTHER REV 301940 FLYASH & BY-PRODUCT SALES SG (4,258) (60) (1,105) (337) (629) (1,862) (264) (1) -
4562300 MISC OTHER REV 301949 THIRD PARTY TRN O&M REV SG (425) (6) (110) (34) (63) (186) (26) (0) -
4562300 MISC OTHER REV 301951 NON-WHEELING SYS REV SG (454) (6) (118) (36) (67) (198) (28) (0) -
4562300 MISC OTHER REV 301955 OTHER REV WY REG KENNECOTT WYP (226) - - - (226) - - - -
4562300 MISC OTHER REV 301958 Wind-based Ancillary Services Estimate SG (445) (6) (115) (35) (66) (195) (28) (0) -
4562300 MISC OTHER REV 301959 Wind-based Ancillary Services/Revenue SG (10,724) (152) (2,782) (848) (1,584) (4,689) (665) (4) -
4562300 MISC OTHER REV 302071 I/C Transmission O&M Revenue-Sierra Pac SG (8) (0) (2) (1) (1) (4) (1) (0) -
4562300 MISC OTHER REV 361000 STEAM SALES SG (690) (10) (179) (55) (102) (302) (43) (0) -
4562300 MISC OTHER REV 374400 Timber Sales - Utility Property SG (506) (7) (131) (40) (75) (221) (31) (0) -
4562300 Total (21,059) (296) (5,413) (1,598) (3,307) (9,145) (1,293) (7) -
4562310 EIM - MISCELLANEOUS 308001 EIM Rev-Forecasting Fee: Pac to TC SG (15) (0) (4) (1) (2) (6) (1) (0) -
4562310 Total (15) (0) (4) (1) (2) (6) (1) (0) -
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES OR (2) - (2) - - - - - -
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES SG (2) (0) (1) (0) (0) (1) (0) (0) -
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES SO (3,913) (82) (1,068) (304) (537) (1,689) (232) (1) -
7 of 8
Electric Operations Revenue (Actuals)
Sum of Range: 01/2018 - 12/2018
Allocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES UT (88) - - - - (88) - - -
4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES WYP (1) - - - (1) - - - -
4562400 Total (4,006) (82) (1,071) (304) (538) (1,778) (232) (1) -
4562500 M&S INV COST OF SALE 514950 M&S INVENTORY COST OF SALES UT 3,964 - - - - 3,964 - - -
4562500 Total 3,964 - - - - 3,964 - - -
4562700 RNW ENRGY CRDT SALES 301943 Renewable Energy Credit Sales-Deferral SG (1,262) (18) (327) (100) (186) (552) (78) (0) -
4562700 RNW ENRGY CRDT SALES 301944 Renewable Energy Credit Sales-Estimate SG 189 3 49 15 28 83 12 0 -
4562700 RNW ENRGY CRDT SALES 301945 Renewable Energy Credit Sales SG (2,306) (33) (598) (182) (341) (1,008) (143) (1) -
4562700 RNW ENRGY CRDT SALES 352943 Renwbl En Cr Sls-Amt OTHER 86 - - - - - - - 86
4562700 RNW ENRGY CRDT SALES 352950 REC Sales - Wind Wake Loss Indemnity SG (8) (0) (2) (1) (1) (3) (0) (0) -
4562700 Total (3,300) (48) (879) (268) (500) (1,481) (210) (1) 86
4562800 CA GHG Emission Allo 352001 CA GHG Allowance Revenues OTHER (11,217) - - - - - - - (11,217)
4562800 CA GHG Emission Allo 352002 CA GHG Allowance Revenues - Deferral OTHER 11,217 - - - - - - - 11,217
4562800 CA GHG Emission Allo 352003 CA GHG Allowance Revenues – Amortz OTHER (9,577) - - - - - - - (9,577)
4562800 CA GHG Emission Allo 352004 CA GHG Allow Revenues - SOMAH Amortz OTHER (14) - - - - - - - (14)
4562800 Total (9,592) - - - - - - - (9,592)
4563500 Oth Elec Rev-Def Trn 305990 FERC Transmission Refund-Deferral OR 11,032 - 11,032 - - - - - -
4563500 Oth Elec Rev-Def Trn 305991 FERC Transmission Refund-Amortz OR (6,903) - (6,903) - - - - - -
4563500 Total 4,130 - 4,130 - - - - - -
Grand Total (5,090,359) (104,024) (1,346,360) (342,435) (721,569) (2,158,724) (311,216) (14,735) (91,296)
8 of 8
B2. O&M EXPENSE

Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5000000 OPER SUPV & ENG 0 OPERATION SUPERVISION AND ENGINEERING SG 17,810 253 4,621 1,409 2,630 7,787 1,104 6 -
5000000 Total 17,810 253 4,621 1,409 2,630 7,787 1,104 6 -
5001000 OPER SUPV & ENG 0 OPERATION SUPERVISION AND ENGINEERING SG 37 0.52 10 3 5 16 2 0 -
5001000 Total 37 1 10 3 5 16 2 0 -
5010000 FUEL CONSUMED 0 FUEL CONSUMED SE 3,826 54 937 284 633 1,667 250 1 -
5010000 Total 3,826 54 937 284 633 1,667 250 1 -
5011000 FUEL CONSUMED-COAL 0 FUEL CONSUMED - COAL SE 747,415 10,549 183,069 55,527 123,629 325,625 48,769 248 -
5011000 Total 747,415 10,549 183,069 55,527 123,629 325,625 48,769 248 -
5011200 FUEL - OVRBDN AMORT 0 FUEL - OVERBURDEN AMORTIZATION IDU (139) - - - - - (139) - -
5011200 FUEL - OVRBDN AMORT 0 FUEL - OVERBURDEN AMORTIZATION WYP (392) - - - (392) - - - -
5011200 Total (531) - - - (392) - (139) - -
5011500 FUEL REG CST DFRL AM 0 FUEL - REG COST DEFERRAL & AMORTZ CA (339) (339) - - - - - - -
5011500 FUEL REG CST DFRL AM 0 FUEL - REG COST DEFERRAL & AMORTZ OR 592 - 592 - - - - - -
5011500 FUEL REG CST DFRL AM 0 FUEL - REG COST DEFERRAL & AMORTZ SE 26,404 373 6,467 1,962 4,367 11,503 1,723 9 -
5011500 FUEL REG CST DFRL AM 0 FUEL - REG COST DEFERRAL & AMORTZ WA (1,522) - - (1,522) - - - - -
5011500 FUEL REG CST DFRL AM 0 FUEL - REG COST DEFERRAL & AMORTZ WYP (1,055) - - - (1,055) - - - -
5011500 Total 24,079 33 7,059 440 3,312 11,503 1,723 9 -
5012000 FUEL HAND-COAL 0 FUEL HANDLING COSTS - COAL SE 9,351 132 2,290 695 1,547 4,074 610 3 -
5012000 Total 9,351 132 2,290 695 1,547 4,074 610 3 -
5013000 START UP FUEL - GAS 0 START UP FUEL - GAS SE 312 4 76 23 52 136 20 0 -
5013000 Total 312 4 76 23 52 136 20 0 -
5013500 FUEL CONSUMED-GAS 0 FUEL CONSUMED - GAS SE 3,552 50 870 264 588 1,548 232 1 -
5013500 Total 3,552 50 870 264 588 1,548 232 1 -
5014000 FUEL CONSUMED-DIESEL 0 FUEL CONSUMED - DIESEL SE 33 0 8 2 5 14 2 0 -
5014000 Total 33 0 8 2 5 14 2 0 -
5014500 START UP FUEL-DIESEL 0 START UP FUEL - DIESEL SE 5,259 74 1,288 391 870 2,291 343 2 -
5014500 Total 5,259 74 1,288 391 870 2,291 343 2 -
5015000 FUEL CONS-RES DISP 0 FUEL CONSUMED - RESIDUAL DISPOSAL SE 61 1 15 5 10 26 4 0 -
5015000 Total 61 1 15 5 10 26 4 0 -
5015100 ASH & ASH BYPRD SALE 0 ASH & ASH BYPRODUCTS SALES SE 0 0 0 0 0 0 0 0 -
5015100 Total 0 0 0 0 0 0 0 0 -
5020000 STEAM EXPENSES 0 STEAM EXPENSES SG 48,109 683 12,482 3,806 7,105 21,035 2,983 16 -
5020000 Total 48,109 683 12,482 3,806 7,105 21,035 2,983 16 -
5022000 STM EXP - FLYASH 0 STEAM EXPENSES - FLYASH FACILITY SG 1,413 20 366 112 209 618 88 0 -
5022000 Total 1,413 20 366 112 209 618 88 0 -
5023000 STM EXP BOTTOM ASH 0 STEAM EXPENSES - BOTTOM ASH FACILITY SG 2 0 0 0 0 1 0 0 -
5023000 Total 2 0 0 0 0 1 0 0 -
5024000 STM EXP SCRUBBER 0 STEAM EXPENSES - SCRUBBER SG 8,205 116 2,129 649 1,212 3,588 509 3 -
5024000 Total 8,205 116 2,129 649 1,212 3,588 509 3 -
5029000 STM EXP - OTHER 0 STEAM EXPENSES - ALL OTHER SG 22,924 325 5,948 1,813 3,386 10,023 1,421 8 -
5029000 Total 22,924 325 5,948 1,813 3,386 10,023 1,421 8 -
5030000 STEAM FRM OTH SRCS 0 STEAM FROM OTHER SOURCES SE 4,714 67 1,155 350 780 2,054 308 2 -
5030000 Total 4,714 67 1,155 350 780 2,054 308 2 -
5050000 ELECTRIC EXPENSES 0 ELECTRIC EXPENSES SG 1,532 22 398 121 226 670 95 1 -
5050000 Total 1,532 22 398 121 226 670 95 1 -
5051000 ELEC EXP GENERAL 0 ELECTRIC EXPENSES - GENERAL SG 6 0 2 0 1 3 0 0 -
5051000 Total 6 0 2 0 1 3 0 0 -
5060000 MISC STEAM PWR EXP 0 MISCELLANEOUS STEAM POWER EXPENSES SG 44,124 626 11,448 3,490 6,517 19,292 2,736 15 -
5060000 Total 44,124 626 11,448 3,490 6,517 19,292 2,736 15 -
5061000 MISC STM EXP - CON 0 MISC STEAM EXP - CONSUMABLES SG 774 11 201 61 114 338 48 0 -
5061000 Total 774 11 201 61 114 338 48 0 -
5061100 MISC STM EXP PLCLU 0 MISC STEAM EXP - PLANT CLEANUP SG 1,204 17 312 95 178 526 75 0 -
5061100 Total 1,204 17 312 95 178 526 75 0 -
5061200 MISC STM EXP UNMTG 0 MISC STEAM EXP - UNION MEETINGS SG 5 0 1 0 1 2 0 0 -
1 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5061200 Total 5 0 1 0 1 2 0 0 -
5061300 MISC STM EXP COMPT 0 MISC STEAM EXP - COMPUTER EXP SG 357 5 93 28 53 156 22 0 -
5061300 Total 357 5 93 28 53 156 22 0 -
5061400 MISC STM EXP OFFIC 0 MISC STEAM EXP - OFFICE ADMINISTRATION SG 2,148 30 557 170 317 939 133 1 -
5061400 Total 2,148 30 557 170 317 939 133 1 -
5061500 MISC STM EXP COMM 0 MISC STEAM EXP - COMMUNICATIONS SG 254 4 66 20 37 111 16 0 -
5061500 Total 254 4 66 20 37 111 16 0 -
5061600 MISC STM EXP FIRE 0 MISC STEAM EXP - FIRE SUPPRESSION SG (8) (0) (2) (1) (1) (3) (0) (0) -
5061600 Total (8) (0) (2) (1) (1) (3) (0) (0) -
5062000 MISC STM - ENVRMNT 0 MISC STEAM - ENVIRONMENTAL SG 3,106 44 806 246 459 1,358 193 1 -
5062000 Total 3,106 44 806 246 459 1,358 193 1 -
5063000 MISC STEAM JVA CR 0 MISC STEAM POWER EXPENSES - JVA CUTBACK SG (39,191) (556) (10,168) (3,100) (5,788) (17,135) (2,430) (13) -
5063000 Total (39,191) (556) (10,168) (3,100) (5,788) (17,135) (2,430) (13) -
5064000 MISC STM EXP RCRT 0 MISC STEAM EXP - RECRUIT / STAFF SG 47 1 12 4 7 21 3 0 -
5064000 Total 47 1 12 4 7 21 3 0 -
5065000 MISC STM EXP - SEC 0 MISC STEAM EXP - SECURITY SG 610 9 158 48 90 267 38 0 -
5065000 Total 610 9 158 48 90 267 38 0 -
5066000 MISC STM EXP -SFTY 0 MISC STEAM EXP - SAFETY SG 1,402 20 364 111 207 613 87 0 -
5066000 Total 1,402 20 364 111 207 613 87 0 -
5067000 MISC STM EXP TRNNG 0 MISC STEAM EXP - TRAINING SG 4,847 69 1,258 383 716 2,119 300 2 -
5067000 Total 4,847 69 1,258 383 716 2,119 300 2 -
5069000 MISC STM EXP WTSPY 0 MISC STEAM EXP - WATER SUPPLY SG 1,229 17 319 97 181 537 76 0 -
5069000 Total 1,229 17 319 97 181 537 76 0 -
5069900 MISC STM EXP MISC 0 MISC STEAM EXP - MISCELLANEOUS SG 3,465 49 899 274 512 1,515 215 1 -
5069900 Total 3,465 49 899 274 512 1,515 215 1 -
5070000 RENTS (STEAM GEN) 0 RENTS (STEAM GENERATION) SG 489 7 127 39 72 214 30 0 -
5070000 Total 489 7 127 39 72 214 30 0 -
5100000 MNT SUPERV & ENG 0 MAINTENANCE SUPERVISION AND ENGINEERING SG 4,789 68 1,243 379 707 2,094 297 2 -
5100000 Total 4,789 68 1,243 379 707 2,094 297 2 -
5101000 MNTNCE SUPVSN &ENG 0 MAINTENANCE SUPERVISION AND ENGINEERING SG 3,198 45 830 253 472 1,398 198 1 -
5101000 Total 3,198 45 830 253 472 1,398 198 1 -
5110000 MNT OF STRUCTURES 0 MAINTENANCE OF STRUCTURES SG 6,252 89 1,622 495 923 2,734 388 2 -
5110000 Total 6,252 89 1,622 495 923 2,734 388 2 -
5111000 MNT OF STRUCTURES 0 MAINT OF STRUCTURES BOILER & STRUCTURES SG 3,611 51 937 286 533 1,579 224 1 -
5111000 Total 3,611 51 937 286 533 1,579 224 1 -
5111100 MNT STRCT PMP PLNT 0 MAINT OF STRUCT-WATER SUPPLY-PUMP PLANT SG 888 13 231 70 131 388 55 0 -
5111100 Total 888 13 231 70 131 388 55 0 -
5111200 MNT STRCT WASTE WT 0 MAINT OF STRUCTURES - WASTE WATER SG 852 12 221 67 126 373 53 0 -
5111200 Total 852 12 221 67 126 373 53 0 -
5112000 STRUCTURAL SYSTEMS 0 MAINT OF STRUCTURES - BUILDINGS SG 10,894 155 2,827 862 1,609 4,763 675 4 -
5112000 Total 10,894 155 2,827 862 1,609 4,763 675 4 -
5114000 MNT OF STRCT CATH 0 MAINT OF STRUCTURES - CATHODIC PROTECTIO SG 21 0 5 2 3 9 1 0 -
5114000 Total 21 0 5 2 3 9 1 0 -
5116000 MNT STRCT DAM RIVR 0 MAINT OF STRUCTURES - DAMS AND RIVERS SG 65 1 17 5 10 29 4 0 -
5116000 Total 65 1 17 5 10 29 4 0 -
5117000 MNT STRCT FIRE PRT 0 5117000/0 SG 1,363 19 354 108 201 596 85 0 -
5117000 Total 1,363 19 354 108 201 596 85 0 -
5118000 MNT STRCT-GROUNDS 0 5118000/0 SG 831 12 216 66 123 363 52 0 -
5118000 Total 831 12 216 66 123 363 52 0 -
5119000 MNT OF STRCT-HVAC 0 5119000/0 SG 1,680 24 436 133 248 734 104 1 -
5119000 Total 1,680 24 436 133 248 734 104 1 -
5119900 MNT OF STRCT-MISC 0 5119900/0 SG 491 7 127 39 72 215 30 0 -
5119900 Total 491 7 127 39 72 215 30 0 -
5120000 MANT OF BOILR PLNT 0 5120000/0 SG 16,782 238 4,354 1,328 2,479 7,338 1,041 6 -
2 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5120000 Total 16,782 238 4,354 1,328 2,479 7,338 1,041 6 -
5121000 MNT BOILR-AIR HTR 0 5121000/0 SG 8,298 118 2,153 656 1,226 3,628 514 3 -
5121000 Total 8,298 118 2,153 656 1,226 3,628 514 3 -
5121100 MNT BOILR-CHEM FD 0 5121100/0 SG 120 2 31 9 18 52 7 0 -
5121100 Total 120 2 31 9 18 52 7 0 -
5121200 MNT BOILR-CL HANDL 0 5121200/0 SG 4,984 71 1,293 394 736 2,179 309 2 -
5121200 Total 4,984 71 1,293 394 736 2,179 309 2 -
5121400 MNT BOIL-DEMINERLZ 0 5121400/0 SG 310 4 80 24 46 135 19 0 -
5121400 Total 310 4 80 24 46 135 19 0 -
5121500 MNT BOIL-EXTRC STM 0 5121500/0 SG 453 6 118 36 67 198 28 0 -
5121500 Total 453 6 118 36 67 198 28 0 -
5121600 MNT BOILR-FLYASH 0 5121600/0 SG 3,933 56 1,021 311 581 1,720 244 1 -
5121600 Total 3,933 56 1,021 311 581 1,720 244 1 -
5121700 MNT BOIL-FUEL OIL 0 5121700/0 SG 894 13 232 71 132 391 55 0 -
5121700 Total 894 13 232 71 132 391 55 0 -
5121800 MNT BOIL-FEEDWATR 0 5121800/0 SG 4,841 69 1,256 383 715 2,117 300 2 -
5121800 Total 4,841 69 1,256 383 715 2,117 300 2 -
5121900 MNT BOIL-FRZ PRTEC 0 5121900/0 SG 28 0 7 2 4 12 2 0 -
5121900 Total 28 0 7 2 4 12 2 0 -
5122000 MNT BOILR-AUX SYST 0 5122000/0 SG 1,071 15 278 85 158 468 66 0 -
5122000 Total 1,071 15 278 85 158 468 66 0 -
5122100 MNT BOILR-MAIN STM 0 5122100/0 SG 3,732 53 968 295 551 1,632 231 1 -
5122100 Total 3,732 53 968 295 551 1,632 231 1 -
5122200 MNT BOIL-PLVRZD CL 0 5122200/0 SG 8,392 119 2,177 664 1,239 3,669 520 3 -
5122200 Total 8,392 119 2,177 664 1,239 3,669 520 3 -
5122300 MNT BOIL-PRECIP/BAG 0 5122300/0 SG 3,931 56 1,020 311 581 1,719 244 1 -
5122300 Total 3,931 56 1,020 311 581 1,719 244 1 -
5122400 MNT BOIL-PRTRT WTR 0 5122400/0 SG 499 7 129 39 74 218 31 0 -
5122400 Total 499 7 129 39 74 218 31 0 -
5122500 MNT BOIL-RV OSMSIS 0 5122500/0 SG 180 3 47 14 27 79 11 0 -
5122500 Total 180 3 47 14 27 79 11 0 -
5122600 MNT BOIL-RHEAT ST 0 5122600/0 SG 938 13 243 74 139 410 58 0 -
5122600 Total 938 13 243 74 139 410 58 0 -
5122800 MNT BOIL-SOOTBLWG 0 5122800/0 SG 1,773 25 460 140 262 775 110 1 -
5122800 Total 1,773 25 460 140 262 775 110 1 -
5122900 MNT BOILR-SCRUBBER 0 5122900/0 SG 7,474 106 1,939 591 1,104 3,268 463 2 -
5122900 Total 7,474 106 1,939 591 1,104 3,268 463 2 -
5123000 MNT BOILR-BOTM ASH 0 5123000/0 SG 2,856 41 741 226 422 1,249 177 1 -
5123000 Total 2,856 41 741 226 422 1,249 177 1 -
5123100 MNT BOIL-WTR TRTMT 0 5123100/0 SG 243 3 63 19 36 106 15 0 -
5123100 Total 243 3 63 19 36 106 15 0 -
5123200 MNT BOIL-CNTL SUPT 0 5123200/0 SG 754 11 196 60 111 330 47 0 -
5123200 Total 754 11 196 60 111 330 47 0 -
5123300 MAINT GEO GATH SYS 0 5123300/0 SG 92 1 24 7 14 40 6 0 -
5123300 Total 92 1 24 7 14 40 6 0 -
5123400 MAINT OF BOILERS 0 5123400/0 SG 2,114 30 548 167 312 924 131 1 -
5123400 Total 2,114 30 548 167 312 924 131 1 -
5124000 MNT BOILR-CONTROLS 0 5124000/0 SG 1,293 18 335 102 191 565 80 0 -
5124000 Total 1,293 18 335 102 191 565 80 0 -
5125000 MNT BOILER-DRAFT 0 5125000/0 SG 3,909 55 1,014 309 577 1,709 242 1 -
5125000 Total 3,909 55 1,014 309 577 1,709 242 1 -
5126000 MNT BOILR-FIRESIDE 0 5126000/0 SG 1,852 26 480 146 273 810 115 1 -
5126000 Total 1,852 26 480 146 273 810 115 1 -
5127000 MNT BLR-BEARNG WTR 0 5127000/0 SG 264 4 68 21 39 115 16 0 -
3 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5127000 Total 264 4 68 21 39 115 16 0 -
5128000 MNT BOILR WTR/STMD 0 5128000/0 SG 7,535 107 1,955 596 1,113 3,294 467 2 -
5128000 Total 7,535 107 1,955 596 1,113 3,294 467 2 -
5129000 MNT BOIL-COMP AIR 0 5129000/0 SG 794 11 206 63 117 347 49 0 -
5129000 Total 794 11 206 63 117 347 49 0 -
5129900 MAINT BOILER-MISC 0 5129900/0 SG 3,906 55 1,014 309 577 1,708 242 1 -
5129900 Total 3,906 55 1,014 309 577 1,708 242 1 -
5130000 MAINT ELEC PLANT 0 5130000/0 SG 4,583 65 1,189 362 677 2,004 284 2 -
5130000 Total 4,583 65 1,189 362 677 2,004 284 2 -
5131000 MAINT ELEC AC 0 5131000/0 SG 17,812 253 4,621 1,409 2,631 7,788 1,104 6 -
5131000 Total 17,812 253 4,621 1,409 2,631 7,788 1,104 6 -
5131100 MAINT/LUBE-OIL SYS 0 5131100/0 SG 491 7 127 39 72 215 30 0 -
5131100 Total 491 7 127 39 72 215 30 0 -
5131300 MAINT/PREVENT ROUT 0 5131300/0 SG 1 0 0 0 0 0 0 0 -
5131300 Total 1 0 0 0 0 0 0 0 -
5131400 MAINT/MAIN TURBINE 0 5131400/0 SG 11,391 162 2,955 901 1,682 4,980 706 4 -
5131400 Total 11,391 162 2,955 901 1,682 4,980 706 4 -
5132000 MAINT ALARMS/INFO 0 5132000/0 SG 1,327 19 344 105 196 580 82 0 -
5132000 Total 1,327 19 344 105 196 580 82 0 -
5133000 MAINT/AIR-COOL-CON 0 5133000/0 SG 46 1 12 4 7 20 3 0 -
5133000 Total 46 1 12 4 7 20 3 0 -
5134000 MAINT/COMPNT COOL 0 5134000/0 SG 299 4 78 24 44 131 19 0 -
5134000 Total 299 4 78 24 44 131 19 0 -
5135000 MAINT/COMPNT AUXIL 0 5135000/0 SG 1,158 16 300 92 171 506 72 0 -
5135000 Total 1,158 16 300 92 171 506 72 0 -
5137000 MAINT-COOLING TOWR 0 5137000/0 SG 1,287 18 334 102 190 563 80 0 -
5137000 Total 1,287 18 334 102 190 563 80 0 -
5138000 MAINT-CIRCUL WATER 0 5138000/0 SG 1,685 24 437 133 249 737 104 1 -
5138000 Total 1,685 24 437 133 249 737 104 1 -
5139000 MAINT-ELECT - DC 0 5139000/0 SG 359 5 93 28 53 157 22 0 -
5139000 Total 359 5 93 28 53 157 22 0 -
5139900 MNT ELEC PLT-MISC 0 5139900/0 SG 40 1 10 3 6 17 2 0 -
5139900 Total 40 1 10 3 6 17 2 0 -
5140000 MAINT MISC STM PLN 0 5140000/0 SG 3,249 46 843 257 480 1,420 201 1 -
5140000 Total 3,249 46 843 257 480 1,420 201 1 -
5141000 MISC STM-COMP AIR 0 5141000/0 SG 1,313 19 341 104 194 574 81 0 -
5141000 Total 1,313 19 341 104 194 574 81 0 -
5142000 MISC STM PLT-CONSU 0 5142000/0 SG 255 4 66 20 38 112 16 0 -
5142000 Total 255 4 66 20 38 112 16 0 -
5144000 MISC STM PLNT-LAB 0 5144000/0 SG 318 5 82 25 47 139 20 0 -
5144000 Total 318 5 82 25 47 139 20 0 -
5145000 MAINT MISC-SM TOOL 0 5145000/0 SG 427 6 111 34 63 187 26 0 -
5145000 Total 427 6 111 34 63 187 26 0 -
5146000 MAINT/PAGING SYS 0 5146000/0 SG 157 2 41 12 23 69 10 0 -
5146000 Total 157 2 41 12 23 69 10 0 -
5147000 MAINT/PLANT EQUIP 0 5147000/0 SG 1,171 17 304 93 173 512 73 0 -
5147000 Total 1,171 17 304 93 173 512 73 0 -
5148000 MAINT/PLT-VEHICLES 0 5148000/0 SG 1,976 28 513 156 292 864 122 1 -
5148000 Total 1,976 28 513 156 292 864 122 1 -
5149000 MAINT MISC-OTHER 0 5149000/0 SG (61) (1) (16) (5) (9) (27) (4) (0) -
5149000 Total (61) (1) (16) (5) (9) (27) (4) (0) -
5149500 MAINT STM PLT-ENV AM 566700 Environmental Cost Amortization SG 918 13 238 73 136 401 57 0 -
5149500 Total 918 13 238 73 136 401 57 0 -
5350000 OPER SUPERV & ENG 0 5350000/0 SG-P 7,470 106 1,938 591 1,103 3,266 463 2 -
4 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5350000 OPER SUPERV & ENG 0 5350000/0 SG-U 1,009 14 262 80 149 441 63 0 -
5350000 Total 8,479 120 2,200 671 1,252 3,707 526 3 -
5360000 WATER FOR POWER 0 5360000/0 SG-P 38 1 10 3 6 17 2 0 -
5360000 Total 38 1 10 3 6 17 2 0 -
5370000 HYDRAULIC EXPENSES 0 5370000/0 SG-P 2,426 34 629 192 358 1,061 150 1 -
5370000 Total 2,426 34 629 192 358 1,061 150 1 -
5371000 HYDRO/FISH & WILD 0 5371000/0 SG-P 522 7 135 41 77 228 32 0 -
5371000 HYDRO/FISH & WILD 0 5371000/0 SG-U 118 2 31 9 17 52 7 0 -
5371000 Total 640 9 166 51 94 280 40 0 -
5372000 HYDRO/HATCHERY EXP 0 5372000/0 SG-P 453 6 118 36 67 198 28 0 -
5372000 Total 453 6 118 36 67 198 28 0 -
5374000 HYDRO/OTH REC FAC 0 5374000/0 SG-P 199 3 52 16 29 87 12 0 -
5374000 HYDRO/OTH REC FAC 0 5374000/0 SG-U 30 0 8 2 4 13 2 0 -
5374000 Total 228 3 59 18 34 100 14 0 -
5379000 HYDRO EXPENSE-OTH 0 5379000/0 SG-P 584 8 152 46 86 255 36 0 -
5379000 HYDRO EXPENSE-OTH 0 5379000/0 SG-U 208 3 54 16 31 91 13 0 -
5379000 Total 792 11 205 63 117 346 49 0 -
5390000 MSC HYD PWR GEN EX 0 5390000/0 SG-P 11,689 166 3,033 925 1,726 5,111 725 4 -
5390000 MSC HYD PWR GEN EX 0 5390000/0 SG-U 6,862 97 1,780 543 1,013 3,000 425 2 -
5390000 Total 18,551 263 4,813 1,467 2,740 8,111 1,150 6 -
5400000 RENTS (HYDRO GEN) 0 5400000/0 SG-P 1,247 18 324 99 184 545 77 0 -
5400000 RENTS (HYDRO GEN) 0 5400000/0 SG-U (25) (0) (6) (2) (4) (11) (2) (0) -
5400000 Total 1,222 17 317 97 181 534 76 0 -
5410000 MNT SUPERV & ENG 0 5410000/0 SG-P 0 0 0 0 0 0 0 0 -
5410000 Total 0 0 0 0 0 0 0 0 -
5420000 MAINT OF STRUCTURE 0 5420000/0 SG-P 691 10 179 55 102 302 43 0 -
5420000 MAINT OF STRUCTURE 0 5420000/0 SG-U 26 0 7 2 4 11 2 0 -
5420000 Total 717 10 186 57 106 314 44 0 -
5430000 MNT DAMS & WTR SYS 0 5430000/0 SG-P 947 13 246 75 140 414 59 0 -
5430000 MNT DAMS & WTR SYS 0 5430000/0 SG-U 479 7 124 38 71 210 30 0 -
5430000 Total 1,426 20 370 113 211 624 88 0 -
5440000 MAINT OF ELEC PLNT 0 5440000/0 SG-U 75 1 20 6 11 33 5 0 -
5440000 Total 75 1 20 6 11 33 5 0 -
5441000 PRIME MOVERS & GEN 0 5441000/0 SG-P 895 13 232 71 132 391 55 0 -
5441000 PRIME MOVERS & GEN 0 5441000/0 SG-U 58 1 15 5 9 25 4 0 -
5441000 Total 953 14 247 75 141 416 59 0 -
5442000 ACCESS ELEC EQUIP 0 5442000/0 SG-P 596 8 155 47 88 260 37 0 -
5442000 ACCESS ELEC EQUIP 0 5442000/0 SG-U 60 1 15 5 9 26 4 0 -
5442000 Total 655 9 170 52 97 287 41 0 -
5450000 MNT MISC HYDRO PLT 0 5450000/0 SG-P 7 0 2 1 1 3 0 0 -
5450000 Total 7 0 2 1 1 3 0 0 -
5451000 MNT-FISH/WILDLIFE 0 5451000/0 SG-P 1,106 16 287 88 163 484 69 0 -
5451000 Total 1,106 16 287 88 163 484 69 0 -
5454000 MAINT-OTH REC FAC 0 5454000/0 SG-P 2 0 0 0 0 1 0 0 -
5454000 Total 2 0 0 0 0 1 0 0 -
5455000 MAINT-RDS/TRAIL/BR 0 5455000/0 SG-P 527 7 137 42 78 230 33 0 -
5455000 MAINT-RDS/TRAIL/BR 0 5455000/0 SG-U 401 6 104 32 59 175 25 0 -
5455000 Total 928 13 241 73 137 406 58 0 -
5459000 MAINT HYDRO-OTHER 0 5459000/0 SG-P 1,429 20 371 113 211 625 89 0 -
5459000 MAINT HYDRO-OTHER 0 5459000/0 SG-U 349 5 91 28 52 153 22 0 -
5459000 Total 1,779 25 461 141 263 778 110 1 -
5459500 MAINT OF HYDRO PLT-E 566700 Environmental Cost Amortization SG-P 60 1 15 5 9 26 4 0 -
5459500 Total 60 1 15 5 9 26 4 0 -
5460000 OPER SUPERV & ENG 0 5460000/0 SG 286 4 74 23 42 125 18 0 -
5 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5460000 Total 286 4 74 23 42 125 18 0 -
5471000 NATURAL GAS 0 5471000/0 SE 239,132 3,375 58,572 17,766 39,554 104,182 15,603 79 -
5471000 Total 239,132 3,375 58,572 17,766 39,554 104,182 15,603 79 -
5480000 GENERATION EXP 0 5480000/0 SG 17,617 250 4,571 1,394 2,602 7,702 1,092 6 -
5480000 Total 17,617 250 4,571 1,394 2,602 7,702 1,092 6 -
5490000 MIS OTH PWR GEN EX 0 5490000/0 OR 87 - 87 - - - - - -
5490000 MIS OTH PWR GEN EX 0 5490000/0 SG 5,021 71 1,303 397 742 2,195 311 2 -
5490000 Total 5,108 71 1,390 397 742 2,195 311 2 -
5500000 RENTS (OTHER GEN) 0 5500000/0 OR 330 - 330 - - - - - -
5500000 RENTS (OTHER GEN) 0 5500000/0 SG 4,031 57 1,046 319 595 1,763 250 1 -
5500000 Total 4,361 57 1,376 319 595 1,763 250 1 -
5520000 MAINT OF STRUCTURE 0 5520000/0 SG 4,397 62 1,141 348 649 1,922 273 1 -
5520000 Total 4,397 62 1,141 348 649 1,922 273 1 -
5530000 MNT GEN & ELEC PLT 0 5530000/0 SG 17,759 252 4,608 1,405 2,623 7,765 1,101 6 -
5530000 Total 17,759 252 4,608 1,405 2,623 7,765 1,101 6 -
5540000 MNT MSC OTH PWR GN 0 5540000/0 SG 1,310 19 340 104 194 573 81 0 -
5540000 Total 1,310 19 340 104 194 573 81 0 -
5546000 MISC PLANT EQUIP 0 5546000/0 SG 61 1 16 5 9 27 4 0 -
5546000 Total 61 1 16 5 9 27 4 0 -
5549500 MAINT OF OTH PWR PLT 566700 Environmental Cost Amortization SG 1,743 25 452 138 257 762 108 1 -
5549500 Total 1,743 25 452 138 257 762 108 1 -
5552300 WA REC COMPLIANCE 0 WA REC COMPLIANCE PURCHASES OTHER 35 - - - - - - - 35
5552300 Total 35 - - - - - - - 35
5552400 RENEW ENRGY CR PURCH 0 RENEWABLE ENERGY CREDIT PURCHASES OTHER 717 - - - - - - - 717
5552400 Total 717 - - - - - - - 717
5552500 OTH/INT/REC/DEL 0 5552500/0 SE 21,347 301 5,229 1,586 3,531 9,300 1,393 7 -
5552500 Total 21,347 301 5,229 1,586 3,531 9,300 1,393 7 -
5552700 PURCH POWER-UT SITUS 0 PURCHASED POWER-UT SITUS UT 3,142 - - - - 3,142 - - -
5552700 Total 3,142 - - - - 3,142 - - -
5555700 NPC Deferral Mchnsm 0 NPC DEFERRAL MECHANISMS OTHER (43,810) - - - - - - - (43,810)
5555700 Total (43,810) - - - - - - - (43,810)
5555900 Short-Term Firm Whls 0 Short-Term Firm Wholesale Purchases SG 485,351 6,890 125,928 38,392 71,681 212,208 30,092 160 -
5555900 Total 485,351 6,890 125,928 38,392 71,681 212,208 30,092 160 -
5556100 BOOKOUTS NETTED-LOSS 0 5556100/0 SG 66,792 948 17,330 5,283 9,864 29,203 4,141 22 -
5556100 Total 66,792 948 17,330 5,283 9,864 29,203 4,141 22 -
5556200 TRADING NETTED-LOSS 0 5556200/0 SG (40) (1) (10) (3) (6) (18) (2) (0) -
5556200 Total (40) (1) (10) (3) (6) (18) (2) (0) -
5556300 FIRM ENERGY PURCH 0 5556300/0 SG 403,360 5,726 104,655 31,907 59,572 176,359 25,008 133 -
5556300 Total 403,360 5,726 104,655 31,907 59,572 176,359 25,008 133 -
5556400 FIRM DEMAND PURCH 0 5556400/0 SG 43,436 617 11,270 3,436 6,415 18,991 2,693 14 -
5556400 Total 43,436 617 11,270 3,436 6,415 18,991 2,693 14 -
5556700 POST-MERG FIRM PUR 0 5556700/0 SG (271,348) (3,852) (70,403) (21,464) (40,075) (118,640) (16,823) (90) -
5556700 Total (271,348) (3,852) (70,403) (21,464) (40,075) (118,640) (16,823) (90) -
5556710 EIM - FIRM PURCHASES 0 EIM - FIRM PURCHASES/DEMAND & ENERGY SG (41,947) (595) (10,883) (3,318) (6,195) (18,340) (2,601) (14) -
5556710 Total (41,947) (595) (10,883) (3,318) (6,195) (18,340) (2,601) (14) -
5558000 PUR PWR-UNDR CAP LEA 0 5558000/0 SG 399 6 103 32 59 174 25 0 -
5558000 Total 399 6 103 32 59 174 25 0 -
5560000 SYS CTRL & LD DISP 0 5560000/0 SG 1,212 17 314 96 179 530 75 0 -
5560000 Total 1,212 17 314 96 179 530 75 0 -
5570000 OTHER EXPENSES 0 5570000/0 SE 9 0 2 1 1 4 1 0 -
5570000 OTHER EXPENSES 0 5570000/0 SG 36,626 520 9,503 2,897 5,409 16,014 2,271 12 -
5570000 Total 36,635 520 9,505 2,898 5,411 16,018 2,271 12 -
5579000 OTH EXP-ST SITUS ACT 0 OTHER EXPENSES - STATE SITUS ACTIVITY IDU 3,746 - - - - - 3,746 - -
5579000 OTH EXP-ST SITUS ACT 0 OTHER EXPENSES - STATE SITUS ACTIVITY OR 1,221 - 1,221 - - - - - -
6 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5579000 Total 4,967 - 1,221 - - - 3,746 - -
5579100 OTH EXP-LIQ DAMAGE 0 OTH EXP - LIQ DAMAGE REG ASST - SITUS UT 35 - - - - 35 - - -
5579100 OTH EXP-LIQ DAMAGE 0 OTH EXP - LIQ DAMAGE REG ASST - SITUS WYU 54 - - - 54 - - - -
5579100 Total 89 - - - 54 35 - - -
5600000 OPER SUPERV & ENG 0 5600000/0 SG 6,773 96 1,757 536 1,000 2,961 420 2 -
5600000 Total 6,773 96 1,757 536 1,000 2,961 420 2 -
5612000 LD - MONITOR & OPER 0 5612000/0 SG 7,235 103 1,877 572 1,068 3,163 449 2 -
5612000 Total 7,235 103 1,877 572 1,068 3,163 449 2 -
5614000 SCHED, SYS CTR & DSP 0 "SCHEDULING, SYSTEM CONTROL & DISPATCH S SG 398 6 103 31 59 174 25 0 -
5614000 Total 398 6 103 31 59 174 25 0 -
5614010 EIM - SCHEDULING,SYS 0 "EIM - SCHEDULING, SYS CNTRL & DISPATCH" SG 987 14 256 78 146 431 61 0 -
5614010 Total 987 14 256 78 146 431 61 0 -
5615000 REL PLAN & STDS DEV 0 Reliability Planning & Standards Develop SG 1,969 28 511 156 291 861 122 1 -
5615000 Total 1,969 28 511 156 291 861 122 1 -
5616000 TRANS SVC STUDIES 0 TRANSMISSION SERVICE STUDIES SG 103 1 27 8 15 45 6 0 -
5616000 Total 103 1 27 8 15 45 6 0 -
5617000 GEN INTERCNCT STUD 0 GENERATION INTERCONNECTION STUDIES SG 1,755 25 455 139 259 767 109 1 -
5617000 Total 1,755 25 455 139 259 767 109 1 -
5618000 REL PLN & STAND SVCS 0 RELIABILITY PLANNING & STANDARDS DEVELOP SG 7,448 106 1,932 589 1,100 3,256 462 2 -
5618000 Total 7,448 106 1,932 589 1,100 3,256 462 2 -
5620000 STATION EXP(TRANS) 0 5620000/0 SG 2,902 41 753 230 429 1,269 180 1 -
5620000 Total 2,902 41 753 230 429 1,269 180 1 -
5630000 OVERHEAD LINE EXP 0 5630000/0 SG 865 12 224 68 128 378 54 0 -
5630000 Total 865 12 224 68 128 378 54 0 -
5650000 TRNS ELEC BY OTHRS 0 5650000/0 SG 51 1 13 4 7 22 3 0 -
5650000 Total 51 1 13 4 7 22 3 0 -
5650010 EIM - TRANSM OF ELEC 0 EIM - TRANSM OF ELEC BY OTHERS SG 1,761 25 457 139 260 770 109 1 -
5650010 Total 1,761 25 457 139 260 770 109 1 -
5651000 S/T FIRM WHEELING 0 5651000/0 SG 6,230 88 1,617 493 920 2,724 386 2 -
5651000 Total 6,230 88 1,617 493 920 2,724 386 2 -
5652500 NON-FIRM WHEEL EXP 0 5652500/0 SE (658) (9) (161) (49) (109) (286) (43) (0) -
5652500 Total (658) (9) (161) (49) (109) (286) (43) (0) -
5654600 POST-MRG WHEEL EXP 0 5654600/0 SG 127,638 1,812 33,116 10,096 18,851 55,806 7,913 42 -
5654600 Total 127,638 1,812 33,116 10,096 18,851 55,806 7,913 42 -
5660000 MISC TRANS EXPENSE 0 5660000/0 SG 2,849 40 739 225 421 1,246 177 1 -
5660000 Total 2,849 40 739 225 421 1,246 177 1 -
5660010 MISC TRANS EXPENSE 0 MISC TRANSMISSION EXPENSES - EIM SG 10 0 3 1 1 4 1 0 -
5660010 Total 10 0 3 1 1 4 1 0 -
5670000 RENTS-TRANSMISSION 0 5670000/0 SG 2,138 30 555 169 316 935 133 1 -
5670000 Total 2,138 30 555 169 316 935 133 1 -
5680000 MNT SUPERV & ENG 0 5680000/0 SG 1,445 21 375 114 213 632 90 0 -
5680000 Total 1,445 21 375 114 213 632 90 0 -
5690000 MAINT OF STRUCTURE 0 5690000/0 SG 42 1 11 3 6 18 3 0 -
5690000 Total 42 1 11 3 6 18 3 0 -
5691000 MAINT-COMP HW TRANS 0 MAINTENANCE OF COMPUTER HARDWARE - TRANS SG 67 1 17 5 10 29 4 0 -
5691000 Total 67 1 17 5 10 29 4 0 -
5692000 MAINT-COMP SW TRANS 0 MAINTENANCE OF COMPUTER SOFTWARE - TRANS SG 825 12 214 65 122 361 51 0 -
5692000 Total 825 12 214 65 122 361 51 0 -
5693000 MAINT-COM EQP TRANS 0 MAINTENANCE OF COMMUNICATION EQUIP - TRA SG 5,239 74 1,359 414 774 2,291 325 2 -
5693000 Total 5,239 74 1,359 414 774 2,291 325 2 -
5700000 MAINT STATION EQIP 0 5700000/0 SG 11,985 170 3,110 948 1,770 5,240 743 4 -
5700000 Total 11,985 170 3,110 948 1,770 5,240 743 4 -
5710000 MAINT OVHD LINES 0 5710000/0 SG 16,148 229 4,190 1,277 2,385 7,060 1,001 5 -
5710000 Total 16,148 229 4,190 1,277 2,385 7,060 1,001 5 -
7 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5720000 MNT UNDERGRD LINES 0 5720000/0 SG 82 1 21 6 12 36 5 0 -
5720000 Total 82 1 21 6 12 36 5 0 -
5730000 MNT MSC TRANS PLNT 0 5730000/0 SG 222 3 58 18 33 97 14 0 -
5730000 Total 222 3 58 18 33 97 14 0 -
5800000 OPER SUPERV & ENG 0 5800000/0 CA 44 44 - - - - - - -
5800000 OPER SUPERV & ENG 0 5800000/0 IDU 52 - - - - - 52 - -
5800000 OPER SUPERV & ENG 0 5800000/0 OR 346 - 346 - - - - - -
5800000 OPER SUPERV & ENG 0 5800000/0 SNPD 7,737 254 2,059 500 811 3,728 385 - -
5800000 OPER SUPERV & ENG 0 5800000/0 UT 426 - - - - 426 - - -
5800000 OPER SUPERV & ENG 0 5800000/0 WA 138 - - 138 - - - - -
5800000 OPER SUPERV & ENG 0 5800000/0 WYP 105 - - - 105 - - - -
5800000 Total 8,848 298 2,405 638 917 4,154 436 - -
5810000 LOAD DISPATCHING 0 5810000/0 IDU 0 - - - - - 0 - -
5810000 LOAD DISPATCHING 0 5810000/0 SNPD 11,542 379 3,071 746 1,211 5,562 574 - -
5810000 Total 11,542 379 3,071 746 1,211 5,562 574 - -
5820000 STATION EXP(DIST) 0 5820000/0 CA 65 65 - - - - - - -
5820000 STATION EXP(DIST) 0 5820000/0 IDU 453 - - - - - 453 - -
5820000 STATION EXP(DIST) 0 5820000/0 OR 1,087 - 1,087 - - - - - -
5820000 STATION EXP(DIST) 0 5820000/0 SNPD 4 0 1 0 0 2 0 - -
5820000 STATION EXP(DIST) 0 5820000/0 UT 1,694 - - - - 1,694 - - -
5820000 STATION EXP(DIST) 0 5820000/0 WA 254 - - 254 - - - - -
5820000 STATION EXP(DIST) 0 5820000/0 WYP 519 - - - 519 - - - -
5820000 Total 4,076 65 1,088 254 520 1,696 453 - -
5830000 OVHD LINE EXPENSES 0 5830000/0 CA 212 212 - - - - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 IDU 430 - - - - - 430 - -
5830000 OVHD LINE EXPENSES 0 5830000/0 OR 1,585 - 1,585 - - - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 UT 6,165 - - - - 6,165 - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 WA 287 - - 287 - - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 WYP 432 - - - 432 - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 WYU 102 - - - 102 - - - -
5830000 Total 9,211 212 1,585 287 534 6,165 430 - -
5840000 UDRGRND LINE EXP 0 5840000/0 OR 1 - 1 - - - - - -
5840000 UDRGRND LINE EXP 0 5840000/0 UT 1 - - - - 1 - - -
5840000 UDRGRND LINE EXP 0 5840000/0 WYP 0 - - - 0 - - - -
5840000 Total 2 - 1 - 0 1 - - -
5850000 STRT LGHT-SGNL SYS 0 5850000/0 SNPD 248 8 66 16 26 119 12 - -
5850000 Total 248 8 66 16 26 119 12 - -
5860000 METER EXPENSES 0 5860000/0 CA 91 91 - - - - - - -
5860000 METER EXPENSES 0 5860000/0 IDU 199 - - - - - 199 - -
5860000 METER EXPENSES 0 5860000/0 OR 880 - 880 - - - - - -
5860000 METER EXPENSES 0 5860000/0 SNPD 12 0 3 1 1 6 1 - -
5860000 METER EXPENSES 0 5860000/0 UT 928 - - - - 928 - - -
5860000 METER EXPENSES 0 5860000/0 WA 295 - - 295 - - - - -
5860000 METER EXPENSES 0 5860000/0 WYP 310 - - - 310 - - - -
5860000 METER EXPENSES 0 5860000/0 WYU 75 - - - 75 - - - -
5860000 Total 2,791 91 884 296 386 934 200 - -
5870000 CUST INSTL EXPENSE 0 5870000/0 CA 559 559 - - - - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 IDU 970 - - - - - 970 - -
5870000 CUST INSTL EXPENSE 0 5870000/0 OR 5,107 - 5,107 - - - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 UT 4,981 - - - - 4,981 - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 WA 1,300 - - 1,300 - - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 WYP 1,151 - - - 1,151 - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 WYU 137 - - - 137 - - - -
5870000 Total 14,205 559 5,107 1,300 1,288 4,981 970 - -
5880000 MSC DISTR EXPENSES 0 5880000/0 CA 25 25 - - - - - - -
8 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5880000 MSC DISTR EXPENSES 0 5880000/0 IDU (2) - - - - - (2) - -
5880000 MSC DISTR EXPENSES 0 5880000/0 OR 44 - 44 - - - - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 SNPD 834 27 222 54 88 402 41 - -
5880000 MSC DISTR EXPENSES 0 5880000/0 UT 493 - - - - 493 - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 WA (21) - - (21) - - - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 WYP (100) - - - (100) - - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 WYU (78) - - - (78) - - - -
5880000 Total 1,196 53 266 33 (90) 895 40 - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 CA 55 55 - - - - - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 IDU 40 - - - - - 40 - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 OR 1,621 - 1,621 - - - - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 SNPD 14 0 4 1 1 7 1 - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 UT 714 - - - - 714 - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 WA 144 - - 144 - - - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 WYP 507 - - - 507 - - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 WYU 87 - - - 87 - - - -
5890000 Total 3,182 56 1,625 145 596 720 41 - -
5900000 MAINT SUPERV & ENG 0 5900000/0 CA 96 96 - - - - - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 IDU 122 - - - - - 122 - -
5900000 MAINT SUPERV & ENG 0 5900000/0 OR 1,100 - 1,100 - - - - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 SNPD 2,483 82 661 160 260 1,197 123 - -
5900000 MAINT SUPERV & ENG 0 5900000/0 UT 1,357 - - - - 1,357 - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 WA 191 - - 191 - - - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 WYP 486 - - - 486 - - - -
5900000 Total 5,835 177 1,761 351 747 2,553 246 - -
5910000 MAINT OF STRUCTURE 0 5910000/0 CA 27 27 - - - - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 IDU 107 - - - - - 107 - -
5910000 MAINT OF STRUCTURE 0 5910000/0 OR 453 - 453 - - - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 SNPD 188 6 50 12 20 91 9 - -
5910000 MAINT OF STRUCTURE 0 5910000/0 UT 786 - - - - 786 - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 WA 129 - - 129 - - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 WYP 382 - - - 382 - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 WYU 70 - - - 70 - - - -
5910000 Total 2,142 33 503 142 472 876 117 - -
5920000 MAINT STAT EQUIP 0 5920000/0 CA 223 223 - - - - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 IDU 237 - - - - - 237 - -
5920000 MAINT STAT EQUIP 0 5920000/0 OR 2,591 - 2,591 - - - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 SNPD 1,823 60 485 118 191 879 91 - -
5920000 MAINT STAT EQUIP 0 5920000/0 UT 2,822 - - - - 2,822 - - -
5920000 MAINT STAT EQUIP 0 5920000/0 WA 457 - - 457 - - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 WYP 861 - - - 861 - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 WYU 48 - - - 48 - - - -
5920000 Total 9,063 283 3,076 575 1,100 3,701 328 - -
5930000 MAINT OVHD LINES 0 5930000/0 CA 7,531 7,531 - - - - - - -
5930000 MAINT OVHD LINES 0 5930000/0 IDU 4,428 - - - - - 4,428 - -
5930000 MAINT OVHD LINES 0 5930000/0 OR 30,663 - 30,663 - - - - - -
5930000 MAINT OVHD LINES 0 5930000/0 SNPD 1,825 60 485 118 191 879 91 - -
5930000 MAINT OVHD LINES 0 5930000/0 UT 32,399 - - - - 32,399 - - -
5930000 MAINT OVHD LINES 0 5930000/0 WA 5,198 - - 5,198 - - - - -
5930000 MAINT OVHD LINES 0 5930000/0 WYP 6,675 - - - 6,675 - - - -
5930000 MAINT OVHD LINES 0 5930000/0 WYU 853 - - - 853 - - - -
5930000 Total 89,571 7,591 31,148 5,316 7,719 33,278 4,518 - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL CA (152) (152) - - - - - - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL IDU 179 - - - - - 179 - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL OR (1,296) - (1,296) - - - - - -
9 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL UT 980 - - - - 980 - - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL WA (150) - - (150) - - - - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL WYP 220 - - - 220 - - - -
5931000 Total (220) (152) (1,296) (150) 220 980 179 - -
5940000 MAINT UDGRND LINES 0 5940000/0 CA 446 446 - - - - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 IDU 758 - - - - - 758 - -
5940000 MAINT UDGRND LINES 0 5940000/0 OR 6,550 - 6,550 - - - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 SNPD 41 1 11 3 4 20 2 - -
5940000 MAINT UDGRND LINES 0 5940000/0 UT 13,819 - - - - 13,819 - - -
5940000 MAINT UDGRND LINES 0 5940000/0 WA 1,250 - - 1,250 - - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 WYP 1,602 - - - 1,602 - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 WYU 204 - - - 204 - - - -
5940000 Total 24,671 448 6,561 1,253 1,810 13,839 760 - -
5950000 MAINT LINE TRNSFRM 0 5950000/0 SNPD 975 32 259 63 102 470 48 - -
5950000 Total 975 32 259 63 102 470 48 - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 CA 92 92 - - - - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 IDU 102 - - - - - 102 - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 OR 889 - 889 - - - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 UT 1,302 - - - - 1,302 - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 WA 166 - - 166 - - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 WYP 308 - - - 308 - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 WYU 106 - - - 106 - - - -
5960000 Total 2,966 92 889 166 414 1,302 102 - -
5970000 MNT OF METERS 0 5970000/0 CA 17 17 - - - - - - -
5970000 MNT OF METERS 0 5970000/0 IDU 35 - - - - - 35 - -
5970000 MNT OF METERS 0 5970000/0 OR 181 - 181 - - - - - -
5970000 MNT OF METERS 0 5970000/0 SNPD (363) (12) (97) (23) (38) (175) (18) - -
5970000 MNT OF METERS 0 5970000/0 UT 278 - - - - 278 - - -
5970000 MNT OF METERS 0 5970000/0 WA 33 - - 33 - - - - -
5970000 MNT OF METERS 0 5970000/0 WYP 33 - - - 33 - - - -
5970000 MNT OF METERS 0 5970000/0 WYU 12 - - - 12 - - - -
5970000 Total 225 5 84 10 7 103 17 - -
5980000 MNT MISC DIST PLNT 0 5980000/0 CA 24 24 - - - - - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 IDU 70 - - - - - 70 - -
5980000 MNT MISC DIST PLNT 0 5980000/0 OR 433 - 433 - - - - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 SNPD 2,795 92 744 181 293 1,347 139 - -
5980000 MNT MISC DIST PLNT 0 5980000/0 UT 788 - - - - 788 - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 WA 169 - - 169 - - - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 WYP 219 - - - 219 - - - -
5980000 Total 4,498 116 1,176 349 512 2,135 209 - -
5989500 MNT DIST PLNT-ENV AM 566700 Environmental Cost Amortization SNPD 2,221 73 591 143 233 1,070 110 - -
5989500 Total 2,221 73 591 143 233 1,070 110 - -
9010000 SUPRV (CUST ACCT) 0 9010000/0 CN 2,477 60 775 173 185 1,181 104 - -
9010000 Total 2,477 60 775 173 185 1,181 104 - -
9020000 METER READING EXP 0 9020000/0 CA 889 889 - - - - - - -
9020000 METER READING EXP 0 9020000/0 CN 780 19 244 54 58 372 33 - -
9020000 METER READING EXP 0 9020000/0 IDU 2,025 - - - - - 2,025 - -
9020000 METER READING EXP 0 9020000/0 OR 9,528 - 9,528 - - - - - -
9020000 METER READING EXP 0 9020000/0 UT 3,939 - - - - 3,939 - - -
9020000 METER READING EXP 0 9020000/0 WA 626 - - 626 - - - - -
9020000 METER READING EXP 0 9020000/0 WYP 1,046 - - - 1,046 - - - -
9020000 METER READING EXP 0 9020000/0 WYU 223 - - - 223 - - - -
9020000 Total 19,057 908 9,772 680 1,327 4,311 2,058 - -
9030000 CUST RCRD/COLL EXP 0 9030000/0 CN 1,175 28 368 82 88 560 49 - -
9030000 Total 1,175 28 368 82 88 560 49 - -
10 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
9031000 CUST RCRD/CUST SYS 0 9031000/0 CN 2,080 50 651 145 156 991 87 - -
9031000 CUST RCRD/CUST SYS 0 9031000/0 OR 46 - 46 - - - - - -
9031000 Total 2,126 50 697 145 156 991 87 - -
9032000 CUST ACCTG/BILL 0 9032000/0 CA 0 0 - - - - - - -
9032000 CUST ACCTG/BILL 0 9032000/0 CN 8,913 214 2,789 621 667 4,248 373 - -
9032000 CUST ACCTG/BILL 0 9032000/0 UT (4) - - - - (4) - - -
9032000 Total 8,909 214 2,789 621 667 4,244 373 - -
9033000 CUST ACCTG/COLL 0 9033000/0 CA 223 223 - - - - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 CN 14,249 342 4,459 993 1,066 6,792 597 - -
9033000 CUST ACCTG/COLL 0 9033000/0 IDU 353 - - - - - 353 - -
9033000 CUST ACCTG/COLL 0 9033000/0 OR 1,941 - 1,941 - - - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 UT 3,319 - - - - 3,319 - - -
9033000 CUST ACCTG/COLL 0 9033000/0 WA 611 - - 611 - - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 WYP 693 - - - 693 - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 WYU 85 - - - 85 - - - -
9033000 Total 21,474 565 6,401 1,604 1,844 10,111 950 - -
9035000 CUST ACCTG/REQ 0 9035000/0 CA 13 13 - - - - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 IDU 24 - - - - - 24 - -
9035000 CUST ACCTG/REQ 0 9035000/0 OR 104 - 104 - - - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 UT 72 - - - - 72 - - -
9035000 CUST ACCTG/REQ 0 9035000/0 WA 20 - - 20 - - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 WYP 21 - - - 21 - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 WYU 4 - - - 4 - - - -
9035000 Total 257 13 104 20 25 72 24 - -
9036000 CUST ACCTG/COMMON 0 9036000/0 CN 16,370 393 5,123 1,141 1,224 7,803 685 - -
9036000 CUST ACCTG/COMMON 0 9036000/0 OR 25 - 25 - - - - - -
9036000 Total 16,395 393 5,148 1,141 1,224 7,803 685 - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 CA 568 568 - - - - - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 CN 33 1 10 2 2 16 1 - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 IDU 432 - - - - - 432 - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 OR 4,533 - 4,533 - - - - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 UT 3,559 - - - - 3,559 - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 WA 1,728 - - 1,728 - - - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 WYP 723 - - - 723 - - - -
9040000 Total 11,575 569 4,543 1,730 725 3,574 433 - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 CA 3 3 - - - - - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 IDU 0 - - - - - 0 - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 OR 53 - 53 - - - - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 UT 20 - - - - 20 - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 WA (2) - - (2) - - - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 WYP 6 - - - 6 - - - -
9042000 Total 80 3 53 (2) 6 20 0 - -
9050000 MISC CUST ACCT EXP 0 9050000/0 CN 15 0 5 1 1 7 1 - -
9050000 MISC CUST ACCT EXP 0 9050000/0 UT 120 - - - - 120 - - -
9050000 Total 135 0 5 1 1 127 1 - -
9070000 SUPRV (CUST SERV) 0 9070000/0 CN 118 3 37 8 9 56 5 - -
9070000 Total 118 3 37 8 9 56 5 - -
9080000 CUST ASSIST EXP 0 9080000/0 CA 94 94 - - - - - - -
9080000 CUST ASSIST EXP 0 9080000/0 CN 10 0 3 1 1 5 0 - -
9080000 CUST ASSIST EXP 0 9080000/0 OR 1 - 1 - - - - - -
9080000 CUST ASSIST EXP 0 9080000/0 UT 5 - - - - 5 - - -
9080000 CUST ASSIST EXP 0 9080000/0 WA 6 - - 6 - - - - -
9080000 CUST ASSIST EXP 0 9080000/0 WYP 2 - - - 2 - - - -
9080000 Total 118 94 4 7 2 10 0 - -
9081000 CUST ASST EXP-GENL 0 9081000/0 CA 3 3 - - - - - - -
11 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
9081000 CUST ASST EXP-GENL 0 9081000/0 CN 598 14 187 42 45 285 25 - -
9081000 Total 602 18 187 42 45 285 25 - -
9084000 DSM DIRECT 0 9084000/0 CA 86 86 - - - - - - -
9084000 DSM DIRECT 0 9084000/0 CN 942 23 295 66 70 449 39 - -
9084000 DSM DIRECT 0 9084000/0 IDU (0) - - - - - (0) - -
9084000 DSM DIRECT 0 9084000/0 OTHER 91 - - - - - - - 91
9084000 DSM DIRECT 0 9084000/0 UT 7 - - - - 7 - - -
9084000 DSM DIRECT 0 9084000/0 WA 14 - - 14 - - - - -
9084000 DSM DIRECT 0 9084000/0 WYP (2) - - - (2) - - - -
9084000 Total 1,138 108 295 80 69 456 39 - 91
9085000 DSM AMORT 0 9085000/0 WYP 3 - - - 3 - - - -
9085000 Total 3 - - - 3 - - - -
9085100 DSM AMORT-SBC/ECC 0 9085100/0 OTHER 66,838 - - - - - - - 66,838
9085100 Total 66,838 - - - - - - - 66,838
9086000 CUST SERV 0 9086000/0 CA (0) (0) - - - - - - -
9086000 CUST SERV 0 9086000/0 CN 515 12 161 36 39 246 22 - -
9086000 CUST SERV 0 9086000/0 IDU 18 - - - - - 18 - -
9086000 CUST SERV 0 9086000/0 OR 2,049 - 2,049 - - - - - -
9086000 CUST SERV 0 9086000/0 UT 2,461 - - - - 2,461 - - -
9086000 CUST SERV 0 9086000/0 WA 340 - - 340 - - - - -
9086000 CUST SERV 0 9086000/0 WYP 962 - - - 962 - - - -
9086000 Total 6,345 12 2,210 376 1,000 2,707 39 - -
9089500 BLUE SKY EXPENSE 0 Blue Sky Expense OTHER 3,259 - - - - - - - 3,259
9089500 Total 3,259 - - - - - - - 3,259
9089600 SOLAR FEED-IN EXP 0 Solar Feed-In Expense OTHER 11,694 - - - - - - - 11,694
9089600 Total 11,694 - - - - - - - 11,694
9089700 SUBSCRIBER SOLAR 0 SUBSCRIBER SOLAR UT 125 - - - - 125 - - -
9089700 Total 125 - - - - 125 - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 CA 142 142 - - - - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 CN 2,457 59 769 171 184 1,171 103 - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 IDU 133 - - - - - 133 - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 OR 1,313 - 1,313 - - - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 UT 1,248 - - - - 1,248 - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 WA 205 - - 205 - - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 WYP 322 - - - 322 - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 WYU 2 - - - 2 - - - -
9090000 Total 5,820 201 2,082 376 507 2,419 236 - -
9100000 MISC CUST SERV/INF 0 9100000/0 CN 9 0 3 1 1 4 0 - -
9100000 Total 9 0 3 1 1 4 0 - -
9101000 MISC CUST SERV/INF 0 9101000/0 CN 32 1 10 2 2 15 1 - -
9101000 Total 32 1 10 2 2 15 1 - -
9200000 ADMIN & GEN SALARY 0 9200000/0 OR (0) - (0) - - - - - -
9200000 ADMIN & GEN SALARY 0 9200000/0 SO 72,266 1,518 19,722 5,615 9,912 31,201 4,281 17 -
9200000 ADMIN & GEN SALARY 0 9200000/0 WA 0 - - 0 - - - - -
9200000 Total 72,266 1,518 19,722 5,615 9,912 31,201 4,281 17 -
9210000 OFFICE SUPPL & EXP 0 9210000/0 CA 6 6 - - - - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 CN 88 2 28 6 7 42 4 - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 IDU 26 - - - - - 26 - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 OR 66 - 66 - - - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 SO 9,602 202 2,620 746 1,317 4,146 569 2 -
9210000 OFFICE SUPPL & EXP 0 9210000/0 UT 127 - - - - 127 - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 WA 10 - - 10 - - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 WYP 37 - - - 37 - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 WYU 8 - - - 8 - - - -
12 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
9210000 Total 9,971 209 2,714 762 1,369 4,315 599 2 -
9220000 A&G EXP TRANSF-CR 0 9220000/0 SO (31,910) (670) (8,709) (2,479) (4,377) (13,777) (1,890) (8) -
9220000 Total (31,910) (670) (8,709) (2,479) (4,377) (13,777) (1,890) (8) -
9230000 OUTSIDE SERVICES 0 9230000/0 CA 75 75 - - - - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 IDU 0 - - - - - 0 - -
9230000 OUTSIDE SERVICES 0 9230000/0 OR 59 - 59 - - - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 SO 10,353 217 2,825 804 1,420 4,470 613 2 -
9230000 OUTSIDE SERVICES 0 9230000/0 UT 1,367 - - - - 1,367 - - -
9230000 OUTSIDE SERVICES 0 9230000/0 WA 18 - - 18 - - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 WYP 31 - - - 31 - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 WYU 27 - - - 27 - - - -
9230000 Total 11,931 293 2,884 823 1,478 5,837 613 2 -
9239990 AFFL SERV EMPLOYED 0 AFFILIATED SERVICES EMPLOYED IDU 0 - - - - - 0 - -
9239990 AFFL SERV EMPLOYED 0 AFFILIATED SERVICES EMPLOYED OR 16 - 16 - - - - - -
9239990 AFFL SERV EMPLOYED 0 AFFILIATED SERVICES EMPLOYED SO 7,938 167 2,166 617 1,089 3,427 470 2 -
9239990 AFFL SERV EMPLOYED 0 AFFILIATED SERVICES EMPLOYED UT 5 - - - - 5 - - -
9239990 Total 7,959 167 2,183 617 1,089 3,432 470 2 -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 IDU 114 - - - - - 114 - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 OR 7,069 - 7,069 - - - - - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 UT 2,152 - - - - 2,152 - - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 WYP 350 - - - 350 - - - -
9241000 Total 9,684 - 7,069 - 350 2,152 114 - -
9242000 PROP INS-CLAIM SITUS 0 PROPERTY INS - CLAIMS SITUS CA (2,179) (2,179) - - - - - - -
9242000 PROP INS-CLAIM SITUS 0 PROPERTY INS - CLAIMS SITUS OR (370) - (370) - - - - - -
9242000 Total (2,549) (2,179) (370) - - - - - -
9243000 PROP INS - PREMIUMS 0 Property Ins - Premiums SO 5,203 109 1,420 404 714 2,247 308 1 -
9243000 Total 5,203 109 1,420 404 714 2,247 308 1 -
9250000 INJURIES & DAMAGES 0 9250000/0 SO 16,740 352 4,569 1,301 2,296 7,228 992 4 -
9250000 Total 16,740 352 4,569 1,301 2,296 7,228 992 4 -
9251000 INJURIES & DAMAGES 0 INJURIES & DAMAGES - SITUS OR 495 - 495 - - - - - -
9251000 INJURIES & DAMAGES 0 INJURIES & DAMAGES - SITUS SO (495) (10) (135) (38) (68) (214) (29) (0) -
9251000 Total - (10) 360 (38) (68) (214) (29) (0) -
9261200 PEN EXP-OTH NBC 0 PENSION EXPENSE-OTH NET BEN COST SO 5,958 125 1,626 463 817 2,572 353 1 -
9261200 Total 5,958 125 1,626 463 817 2,572 353 1 -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS CA (90) (90) - - - - - - -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS OR (1,008) - (1,008) - - - - - -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS SO (1,641) (34) (448) (127) (225) (709) (97) (0) -
9261500 Total (2,739) (125) (1,455) (127) (225) (709) (97) (0) -
9262200 POSTRET EXP-OTH NBC 0 POSTRET EXPENSE-OTH NET BEN COST SO (15,414) (324) (4,207) (1,198) (2,114) (6,655) (913) (4) -
9262200 Total (15,414) (324) (4,207) (1,198) (2,114) (6,655) (913) (4) -
9262500 POSTRET EXP-ST SITUS 0 POSTRET EXPENSE-STATE SITUS CA 17 17 - - - - - - -
9262500 POSTRET EXP-ST SITUS 0 POSTRET EXPENSE-STATE SITUS OR 193 - 193 - - - - - -
9262500 POSTRET EXP-ST SITUS 0 POSTRET EXPENSE-STATE SITUS WYP 375 - - - 375 - - - -
9262500 Total 586 17 193 - 375 - - - -
9263200 SERP EXP-OTH NBC 0 SERP EXPENSE-OTH NET BEN COST SO 2,922 61 797 227 401 1,262 173 1 -
9263200 Total 2,922 61 797 227 401 1,262 173 1 -
9269100 GROSS-UP - PENSION 0 GROSS-UP - PENSION SO 7,568 159 2,065 588 1,038 3,267 448 2 -
9269100 Total 7,568 159 2,065 588 1,038 3,267 448 2 -
9269200 GROSS-UP - POST-RETR 0 GROSS-UP - POST-RETIREMENT SO 2,217 47 605 172 304 957 131 1 -
9269200 Total 2,217 47 605 172 304 957 131 1 -
9269300 GROSS-UP - SERP 0 GROSS-UP - SERP SO 24 0 6 2 3 10 1 0 -
9269300 Total 24 0 6 2 3 10 1 0 -
9269400 GROSS-UP - MD/DN/V/L 0 GROSS-UP - MED/DEN/VIS/LIFE BEN SO 62,527 1,314 17,064 4,858 8,576 26,996 3,704 15 -
9269400 Total 62,527 1,314 17,064 4,858 8,576 26,996 3,704 15 -
13 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
9269500 GROSS-UP - 401(K) EX 0 GROSS-UP - 401(K) EXPENSE SO 37,655 791 10,277 2,926 5,164 16,258 2,231 9 -
9269500 Total 37,655 791 10,277 2,926 5,164 16,258 2,231 9 -
9269600 GROSS-UP - POST-EMPL 0 GROSS-UP - POST-EMPLOYMENT SO 5,806 122 1,585 451 796 2,507 344 1 -
9269600 Total 5,806 122 1,585 451 796 2,507 344 1 -
9269700 GROSS-UP - OTH BEN E 0 GROSS-UP - OTHER BENEFITS EXP SO 6,628 139 1,809 515 909 2,862 393 2 -
9269700 Total 6,628 139 1,809 515 909 2,862 393 2 -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE CA 766 766 - - - - - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE IDU 14 - - - - - 14 - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE OR 611 - 611 - - - - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE SE 9 0 2 1 1 4 1 0 -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE SO 2,843 60 776 221 390 1,228 168 1 -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE UT 291 - - - - 291 - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE WA 38 - - 38 - - - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE WYP 179 - - - 179 - - - -
9280000 Total 4,750 825 1,389 260 570 1,522 183 1 -
9282000 REG COMM EXPENSE 0 9282000/0 CA 130 130 - - - - - - -
9282000 REG COMM EXPENSE 0 9282000/0 IDU 655 - - - - - 655 - -
9282000 REG COMM EXPENSE 0 9282000/0 OR 3,030 - 3,030 - - - - - -
9282000 REG COMM EXPENSE 0 9282000/0 SO 0 0 0 0 0 0 0 0 -
9282000 REG COMM EXPENSE 0 9282000/0 UT 6,285 - - - - 6,285 - - -
9282000 REG COMM EXPENSE 0 9282000/0 WA 660 - - 660 - - - - -
9282000 REG COMM EXPENSE 0 9282000/0 WYP 1,758 - - - 1,758 - - - -
9282000 Total 12,519 130 3,030 660 1,758 6,285 655 0 -
9283000 FERC FILING FEE 0 9283000/0 SG 5,215 74 1,353 413 770 2,280 323 2 -
9283000 Total 5,215 74 1,353 413 770 2,280 323 2 -
9290000 DUPLICATE CHRGS-CR 0 9290000/0 SO (6,207) (130) (1,694) (482) (851) (2,680) (368) (1) -
9290000 Total (6,207) (130) (1,694) (482) (851) (2,680) (368) (1) -
9299100 DUP CHG CR - PENSION 0 DUP CHRG CR - PENSION SO (7,568) (159) (2,065) (588) (1,038) (3,267) (448) (2) -
9299100 Total (7,568) (159) (2,065) (588) (1,038) (3,267) (448) (2) -
9299200 DUP CHG CR - POST-RT 0 DUP CHRG CR - POST-RETIREMENT SO (2,217) (47) (605) (172) (304) (957) (131) (1) -
9299200 Total (2,217) (47) (605) (172) (304) (957) (131) (1) -
9299300 DUP CHRG CR - SERP 0 DUP CHRG CR - SERP SO (24) (0) (6) (2) (3) (10) (1) (0) -
9299300 Total (24) (0) (6) (2) (3) (10) (1) (0) -
9299400 DUP CHG CR - M/D/V/L 0 DUP CHRG CR - MED/DEN/VIS/LIFE SO (62,527) (1,314) (17,064) (4,858) (8,576) (26,996) (3,704) (15) -
9299400 Total (62,527) (1,314) (17,064) (4,858) (8,576) (26,996) (3,704) (15) -
9299500 DUP CHRG CR - 401(K) 0 DUP CHRG CR - 401(K) EXP SO (37,655) (791) (10,277) (2,926) (5,164) (16,258) (2,231) (9) -
9299500 Total (37,655) (791) (10,277) (2,926) (5,164) (16,258) (2,231) (9) -
9299600 DUP CHG CR - POST-EM 0 DUP CHRG CR - POST-EMPLOYMENT SO (5,806) (122) (1,585) (451) (796) (2,507) (344) (1) -
9299600 Total (5,806) (122) (1,585) (451) (796) (2,507) (344) (1) -
9299700 DUP CHG CR - OTH BEN 0 DUP CHRG CR - OTH BENEFITS SO (6,628) (139) (1,809) (515) (909) (2,862) (393) (2) -
9299700 Total (6,628) (139) (1,809) (515) (909) (2,862) (393) (2) -
9301000 GEN ADVERTISNG EXP 0 9301000/0 SO 1 0 0 0 0 0 0 0 -
9301000 Total 1 0 0 0 0 0 0 0 -
9302000 MISC GEN EXP-OTHER 0 9302000/0 CA 1 1 - - - - - - -
9302000 MISC GEN EXP-OTHER 0 9302000/0 OR 35 - 35 - - - - - -
9302000 MISC GEN EXP-OTHER 0 9302000/0 SO 2,182 46 596 170 299 942 129 1 -
9302000 MISC GEN EXP-OTHER 0 9302000/0 UT 0 - - - - 0 - - -
9302000 MISC GEN EXP-OTHER 0 9302000/0 WA 7 - - 7 - - - - -
9302000 MISC GEN EXP-OTHER 0 9302000/0 WYP 1 - - - 1 - - - -
9302000 Total 2,226 47 630 176 300 942 129 1 -
9310000 RENTS (A&G) 0 9310000/0 CA 49 49 - - - - - - -
9310000 RENTS (A&G) 0 9310000/0 IDU 2 - - - - - 2 - -
9310000 RENTS (A&G) 0 9310000/0 OR 223 - 223 - - - - - -
9310000 RENTS (A&G) 0 9310000/0 SO 2,357 50 643 183 323 1,018 140 1 -
14 of 15
Operations & Maintenance Expense (Actuals)
Sum of Range: 01/2018 - 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
9310000 RENTS (A&G) 0 9310000/0 UT 5 - - - - 5 - - -
9310000 RENTS (A&G) 0 9310000/0 WA 42 - - 42 - - - - -
9310000 RENTS (A&G) 0 9310000/0 WYP 46 - - - 46 - - - -
9310000 Total 2,723 99 866 225 369 1,023 141 1 -
9350000 MAINT GENERAL PLNT 0 9350000/0 CA 86 86 - - - - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 CN 49 1 15 3 4 23 2 - -
9350000 MAINT GENERAL PLNT 0 9350000/0 IDU 13 - - - - - 13 - -
9350000 MAINT GENERAL PLNT 0 9350000/0 OR 157 - 157 - - - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 SO 23,010 483 6,280 1,788 3,156 9,935 1,363 5 -
9350000 MAINT GENERAL PLNT 0 9350000/0 UT 107 - - - - 107 - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 WA 53 - - 53 - - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 WYP 42 - - - 42 - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 WYU 8 - - - 8 - - - -
9350000 Total 23,526 571 6,452 1,844 3,210 10,065 1,379 5 -
Grand Total 2,863,880 48,302 743,777 210,820 414,957 1,228,907 177,475 817 38,825
15 of 15
B3. DEPRECIATON
EXPENSE

Depreciation Expense (Actuals)
Sum of Range: 01/2018 - 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3102000 LAND RIGHTS SG 909 13 236 72 134 398 56 0 -
4030000 DEPN EXPENSE-ELECT 3110000 STRUCTURES AND IMPROVEMENTS SG 30,136 428 7,819 2,384 4,451 13,176 1,868 10 -
4030000 DEPN EXPENSE-ELECT 3120000 BOILER PLANT EQUIPMENT SG 166,369 2,362 43,166 13,160 24,571 72,741 10,315 55 -
4030000 DEPN EXPENSE-ELECT 3140000 TURBOGENERATOR UNITS SG 34,291 487 8,897 2,713 5,064 14,993 2,126 11 -
4030000 DEPN EXPENSE-ELECT 3150000 ACCESSORY ELECTRIC EQUIPMENT SG 14,889 211 3,863 1,178 2,199 6,510 923 5 -
4030000 DEPN EXPENSE-ELECT 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARM SG 1 0 0 0 0 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG 1,366 19 354 108 202 597 85 0 -
4030000 DEPN EXPENSE-ELECT 3302000 LAND RIGHTS SG-P 105 1 27 8 15 46 6 0 -
4030000 DEPN EXPENSE-ELECT 3302000 LAND RIGHTS SG-U 10 0 3 1 1 4 1 0 -
4030000 DEPN EXPENSE-ELECT 3303000 WATER RIGHTS SG-P 0 0 0 0 0 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3303000 WATER RIGHTS SG-U 2 0 0 0 0 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3304000 FLOOD RIGHTS SG-P 13 0 3 1 2 6 1 0 -
4030000 DEPN EXPENSE-ELECT 3304000 FLOOD RIGHTS SG-U 3 0 1 0 0 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3305000 LAND RIGHTS - FISH/WILDLIFE SG-P 2 0 0 0 0 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3310000 STRUCTURES AND IMPROVE SG-P 1 0 0 0 0 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3310000 STRUCTURES AND IMPROVE SG-U 257 4 67 20 38 112 16 0 -
4030000 DEPN EXPENSE-ELECT 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P 2,078 30 539 164 307 909 129 1 -
4030000 DEPN EXPENSE-ELECT 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U 228 3 59 18 34 100 14 0 -
4030000 DEPN EXPENSE-ELECT 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P 5,210 74 1,352 412 769 2,278 323 2 -
4030000 DEPN EXPENSE-ELECT 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U 12 0 3 1 2 5 1 0 -
4030000 DEPN EXPENSE-ELECT 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P 472 7 122 37 70 206 29 0 -
4030000 DEPN EXPENSE-ELECT 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U 98 1 25 8 14 43 6 0 -
4030000 DEPN EXPENSE-ELECT 3320000 "RESERVOIRS, DAMS & WATERWAYS" SG-P 87 1 23 7 13 38 5 0 -
4030000 DEPN EXPENSE-ELECT 3320000 "RESERVOIRS, DAMS & WATERWAYS" SG-U 880 12 228 70 130 385 55 0 -
4030000 DEPN EXPENSE-ELECT 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION" SG-P 12,684 180 3,291 1,003 1,873 5,546 786 4 -
4030000 DEPN EXPENSE-ELECT 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION" SG-U 3,232 46 839 256 477 1,413 200 1 -
4030000 DEPN EXPENSE-ELECT 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-P 2,087 30 541 165 308 912 129 1 -
4030000 DEPN EXPENSE-ELECT 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-U 13 0 3 1 2 6 1 0 -
4030000 DEPN EXPENSE-ELECT 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION" SG-P 4 0 1 0 1 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION" SG-U 3 0 1 0 0 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3330000 "WATER WHEELS, TURB & GENERATORS" SG-P 2,912 41 755 230 430 1,273 181 1 -
4030000 DEPN EXPENSE-ELECT 3330000 "WATER WHEELS, TURB & GENERATORS" SG-U 1,993 28 517 158 294 872 124 1 -
4030000 DEPN EXPENSE-ELECT 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P 2,900 41 752 229 428 1,268 180 1 -
4030000 DEPN EXPENSE-ELECT 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 630 9 164 50 93 276 39 0 -
4030000 DEPN EXPENSE-ELECT 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-P (16) (0) (4) (1) (2) (7) (1) (0) -
4030000 DEPN EXPENSE-ELECT 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-U 2 0 1 0 0 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3350000 MISC POWER PLANT EQUIP SG-U 5 0 1 0 1 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3351000 MISC POWER PLANT EQUIP - PRODUCTION SG-P 53 1 14 4 8 23 3 0 -
4030000 DEPN EXPENSE-ELECT 3360000 "ROADS, RAILROADS & BRIDGES" SG-P 714 10 185 56 105 312 44 0 -
4030000 DEPN EXPENSE-ELECT 3360000 "ROADS, RAILROADS & BRIDGES" SG-U 72 1 19 6 11 32 4 0 -
4030000 DEPN EXPENSE-ELECT 3410000 STRUCTURES & IMPROVEMENTS SG 6,626 94 1,719 524 979 2,897 411 2 -
4030000 DEPN EXPENSE-ELECT 3420000 "FUEL HOLDERS,PRODUCERS, ACCES" SG 495 7 128 39 73 216 31 0 -
4030000 DEPN EXPENSE-ELECT 3430000 PRIME MOVERS SG 95,040 1,349 24,659 7,518 14,036 41,554 5,892 31 -
4030000 DEPN EXPENSE-ELECT 3440000 GENERATORS SG 14,616 207 3,792 1,156 2,159 6,390 906 5 -
4030000 DEPN EXPENSE-ELECT 3450000 ACCESSORY ELECTRIC EQUIPMENT SG 9,550 136 2,478 755 1,410 4,175 592 3 -
4030000 DEPN EXPENSE-ELECT 3460000 MISCELLANEOUS PWR PLANT EQUIP SG 447 6 116 35 66 195 28 0 -
4030000 DEPN EXPENSE-ELECT 3502000 LAND RIGHTS SG 2,650 38 688 210 391 1,159 164 1 -
4030000 DEPN EXPENSE-ELECT 3520000 STRUCTURES & IMPROVEMENTS SG 3,772 54 979 298 557 1,649 234 1 -
4030000 DEPN EXPENSE-ELECT 3530000 STATION EQUIPMENT SG 34,094 484 8,846 2,697 5,035 14,907 2,114 11 -
1 of 6
Depreciation Expense (Actuals)
Sum of Range: 01/2018 - 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERS SG 2,820 40 732 223 416 1,233 175 1 -
4030000 DEPN EXPENSE-ELECT 3537000 STATION EQUIPMENT-SUPERVISORY & ALARM SG 388 6 101 31 57 170 24 0 -
4030000 DEPN EXPENSE-ELECT 3540000 TOWERS AND FIXTURES SG 19,877 282 5,157 1,572 2,936 8,691 1,232 7 -
4030000 DEPN EXPENSE-ELECT 3550000 POLES AND FIXTURES SG 20,587 292 5,342 1,629 3,041 9,001 1,276 7 -
4030000 DEPN EXPENSE-ELECT 3560000 OVERHEAD CONDUCTORS & DEVICES SG 23,325 331 6,052 1,845 3,445 10,198 1,446 8 -
4030000 DEPN EXPENSE-ELECT 3570000 UNDERGROUND CONDUIT SG 56 1 15 4 8 25 3 0 -
4030000 DEPN EXPENSE-ELECT 3580000 UNDERGROUND CONDUCTORS & DEVICES SG 133 2 35 11 20 58 8 0 -
4030000 DEPN EXPENSE-ELECT 3590000 ROADS AND TRAILS SG 158 2 41 12 23 69 10 0 -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS CA 25 25 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS IDU 26 - - - - - 26 - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS OR 61 - 61 - - - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS UT 184 - - - - 184 - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WA 8 - - 8 - - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WYP 43 - - - 43 - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WYU 80 - - - 80 - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS CA 105 105 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS IDU 45 - - - - - 45 - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS OR 562 - 562 - - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS UT 939 - - - - 939 - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS WA 80 - - 80 - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS WYP 223 - - - 223 - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS WYU 89 - - - 89 - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT CA 684 684 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT IDU 656 - - - - - 656 - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT OR 4,819 - 4,819 - - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT UT 10,990 - - - - 10,990 - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WA 1,491 - - 1,491 - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WYP 2,305 - - - 2,305 - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WYU 363 - - - 363 - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM CA 28 28 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM IDU 10 - - - - - 10 - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM OR 78 - 78 - - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM UT 163 - - - - 163 - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WA 26 - - 26 - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYP 40 - - - 40 - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYU 5 - - - 5 - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES" CA 2,509 2,509 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES" IDU 3,231 - - - - - 3,231 - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES" OR 12,644 - 12,644 - - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES" UT 13,909 - - - - 13,909 - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES" WA 3,920 - - 3,920 - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES" WYP 5,209 - - - 5,209 - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES" WYU 1,102 - - - 1,102 - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES CA 1,113 1,113 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES IDU 965 - - - - - 965 - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES OR 6,995 - 6,995 - - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES UT 6,626 - - - - 6,626 - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES WA 1,814 - - 1,814 - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES WYP 2,399 - - - 2,399 - - - -
2 of 6
Depreciation Expense (Actuals)
Sum of Range: 01/2018 - 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES WYU 341 - - - 341 - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT CA 529 529 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT IDU 235 - - - - - 235 - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT OR 1,883 - 1,883 - - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT UT 5,104 - - - - 5,104 - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WA 525 - - 525 - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WYP 786 - - - 786 - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WYU 165 - - - 165 - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES CA 482 482 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES IDU 645 - - - - - 645 - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES OR 3,903 - 3,903 - - - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES UT 13,752 - - - - 13,752 - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES WA 724 - - 724 - - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES WYP 1,503 - - - 1,503 - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES WYU 615 - - - 615 - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS CA 1,365 1,365 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS IDU 1,921 - - - - - 1,921 - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS OR 10,990 - 10,990 - - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS UT 12,528 - - - - 12,528 - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WA 2,987 - - 2,987 - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WYP 3,434 - - - 3,434 - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WYU 491 - - - 491 - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD CA 181 181 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD IDU 195 - - - - - 195 - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD OR 2,150 - 2,150 - - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD UT 2,003 - - - - 2,003 - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD WA 528 - - 528 - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD WYP 354 - - - 354 - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD WYU 66 - - - 66 - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND CA 297 297 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND IDU 748 - - - - - 748 - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND OR 4,479 - 4,479 - - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND UT 5,134 - - - - 5,134 - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND WA 1,081 - - 1,081 - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND WYP 921 - - - 921 - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND WYU 313 - - - 313 - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS CA 228 228 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS IDU 625 - - - - - 625 - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS OR 2,775 - 2,775 - - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS UT 3,471 - - - - 3,471 - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS WA 508 - - 508 - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS WYP 536 - - - 536 - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS WYU 96 - - - 96 - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES CA 13 13 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES IDU 10 - - - - - 10 - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES OR 126 - 126 - - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES UT 271 - - - - 271 - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WA 18 - - 18 - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WYP 50 - - - 50 - - - -
3 of 6
Depreciation Expense (Actuals)
Sum of Range: 01/2018 - 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WYU 9 - - - 9 - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS CA 23 23 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS IDU 35 - - - - - 35 - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS OR 696 - 696 - - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS UT 1,052 - - - - 1,052 - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS WA 124 - - 124 - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYP 245 - - - 245 - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYU 65 - - - 65 - - - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS IDU 0 - - - - - 0 - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS SG 0 0 0 0 0 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS UT 2 - - - - 2 - - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS WYP 1 - - - 1 - - - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS WYU 0 - - - 0 - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS CA 50 50 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS CN 125 3 39 9 9 59 5 - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS IDU 183 - - - - - 183 - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS OR 614 - 614 - - - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SE 16 0 4 1 3 7 1 0 -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SG 131 2 34 10 19 57 8 0 -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SO 1,566 33 427 122 215 676 93 0 -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS UT 680 - - - - 680 - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WA 289 - - 289 - - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WYP 169 - - - 169 - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WYU 88 - - - 88 - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE CA 5 5 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE CN 53 1 17 4 4 25 2 - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE IDU 3 - - - - - 3 - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE OR 75 - 75 - - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SE 0 0 0 0 0 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SG 71 1 18 6 10 31 4 0 -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SO 696 15 190 54 96 301 41 0 -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE UT 30 - - - - 30 - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WA 3 - - 3 - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WYP 26 - - - 26 - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WYU 1 - - - 1 - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CA 19 19 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CN 823 20 258 57 62 392 34 - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS IDU 76 - - - - - 76 - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS OR 223 - 223 - - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SE 4 0 1 0 1 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SG 205 3 53 16 30 90 13 0 -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SO 8,676 182 2,368 674 1,190 3,746 514 2 -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS UT 147 - - - - 147 - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WA 61 - - 61 - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYP 368 - - - 368 - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYU 10 - - - 10 - - - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT CN 1 0 0 0 0 0 0 - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT IDU 0 - - - - - 0 - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT OR 1 - 1 - - - - - -
4 of 6
Depreciation Expense (Actuals)
Sum of Range: 01/2018 - 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT SG 9 0 2 1 1 4 1 0 -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT SO 35 1 9 3 5 15 2 0 -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT UT 1 - - - - 1 - - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT WYP 0 - - - 0 - - - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT WYU 1 - - - 1 - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT CA 7 7 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT IDU 20 - - - - - 20 - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT OR 116 - 116 - - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT SG 233 3 60 18 34 102 14 0 -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT SO 10 0 3 1 1 4 1 0 -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT UT 128 - - - - 128 - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WA 29 - - 29 - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WYP 41 - - - 41 - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WYU 1 - - - 1 - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" CA 30 30 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" IDU 86 - - - - - 86 - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" OR 434 - 434 - - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" SE 3 0 1 0 1 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" SG 1,009 14 262 80 149 441 63 0 -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" SO 115 2 31 9 16 49 7 0 -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" UT 581 - - - - 581 - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" WA 112 - - 112 - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" WYP 155 - - - 155 - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT" WYU 17 - - - 17 - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT CA 15 15 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT IDU 66 - - - - - 66 - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT OR 372 - 372 - - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SE 54 1 13 4 9 24 4 0 -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SG 313 4 81 25 46 137 19 0 -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SO 231 5 63 18 32 100 14 0 -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT UT 372 - - - - 372 - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WA 64 - - 64 - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WYP 124 - - - 124 - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WYU 7 - - - 7 - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT CA 235 235 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT CN 166 4 52 12 12 79 7 - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT IDU 467 - - - - - 467 - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT OR 2,831 - 2,831 - - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SE 11 0 3 1 2 5 1 0 -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SG 7,515 107 1,950 594 1,110 3,286 466 2 -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SO 3,842 81 1,049 299 527 1,659 228 1 -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT UT 2,602 - - - - 2,602 - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WA 544 - - 544 - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WYP 1,075 - - - 1,075 - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WYU 251 - - - 251 - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT CA 28 28 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT IDU 29 - - - - - 29 - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT OR 232 - 232 - - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SE 7 0 2 1 1 3 0 0 -
5 of 6
Depreciation Expense (Actuals)
Sum of Range: 01/2018 - 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SG 370 5 96 29 55 162 23 0 -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SO 45 1 12 4 6 20 3 0 -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT UT 193 - - - - 193 - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WA 49 - - 49 - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WYP 69 - - - 69 - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WYU 9 - - - 9 - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT CA 2 2 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT CN 4 0 1 0 0 2 0 - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT IDU 4 - - - - - 4 - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT OR 55 - 55 - - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SE 0 0 0 0 0 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SG 129 2 34 10 19 57 8 0 -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SO 115 2 31 9 16 50 7 0 -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT UT 60 - - - - 60 - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WA 9 - - 9 - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WYP 8 - - - 8 - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WYU 2 - - - 2 - - - -
4030000 Total 741,488 15,843 199,027 58,147 104,653 319,577 44,063 178 -
4032000 DEPR - STEAM 565131 DEPR - PROD STEAM NOT CLASSIFIED SG (1,737) (25) (451) (137) (257) (760) (108) (1) -
4032000 Total (1,737) (25) (451) (137) (257) (760) (108) (1) -
4033000 DEPR - HYDRO 565133 DEPR - PROD HYDRO NOT CLASSIFIED SG-P 2,193 31 569 173 324 959 136 1 -
4033000 DEPR - HYDRO 565133 DEPR - PROD HYDRO NOT CLASSIFIED SG-U (258) (4) (67) (20) (38) (113) (16) (0) -
4033000 Total 1,935 27 502 153 286 846 120 1 -
4034000 DEPR - OTHER 565134 DEPR - PROD OTHER NOT CLASSIFIED SG 708 10 184 56 105 310 44 0 -
4034000 Total 708 10 184 56 105 310 44 0 -
4035000 DEPR-TRANSMISSION 565141 DEPR - TRANS ASSETS NOT CLASSIFIED SG 1,543 22 400 122 228 675 96 1 -
4035000 Total 1,543 22 400 122 228 675 96 1 -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED CA 84 84 - - - - - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED IDU (2,409) - - - - - (2,409) - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED OR 479 - 479 - - - - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED UT (22,511) - - - - (22,511) - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED WA 222 - - 222 - - - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED WYP (1,951) - - - (1,951) - - - -
4036000 Total (26,086) 84 479 222 (1,951) (22,511) (2,409) - -
4037000 DEPR - GENERAL 565201 DEPR - GEN ASSETS NOT CLASSIFIED SG 524 7 136 41 77 229 33 0 -
4037000 Total 524 7 136 41 77 229 33 0 -
4039999 DEPR EXP-ELEC, OTH 565970 DEPRECIATION-JOINT OWNER BILLED-CREDIT SG (198) (3) (51) (16) (29) (87) (12) (0) -
4039999 Total (198) (3) (51) (16) (29) (87) (12) (0) -
Grand Total 718,177 15,966 200,225 58,588 103,111 298,280 41,827 179 -
6 of 6
B4. AMORTIZATION
EXPENSE

1 of 2
Amortization Expense (Actuals)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS IDU 20 - - - - - 20 - -
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG 587 8 152 46 87 257 36 0 -
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-P 10,906 155 2,830 863 1,611 4,768 676 4 -
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-U 323 5 84 26 48 141 20 0 -
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS UT (3,602) - - - - (3,602) - - -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT OR 9 - 9 - - - - - -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT SG 1,386 20 360 110 205 606 86 0 -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT UT 4 - - - - 4 - - -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT WYP 26 - - - 26 - - - -
4040000 AMOR LTD TRM PLNT 3031050 RWT - RCMS WORK TRACKING SO 3 0 1 0 0 1 0 0 -
4040000 AMOR LTD TRM PLNT 3031680 DISTRIBUTION AUTOMATION PILOT SO 210 4 57 16 29 90 12 0 -
4040000 AMOR LTD TRM PLNT 3031830 CUSTOMER SERVICE SYSTEM CN 2,389 57 748 167 179 1,139 100 - -
4040000 AMOR LTD TRM PLNT 3032040 SAP SO 2,407 51 657 187 330 1,039 143 1 -
4040000 AMOR LTD TRM PLNT 3032340 FACILITY INSPECTION REPORTING SYSTEM SO 23 0 6 2 3 10 1 0 -
4040000 AMOR LTD TRM PLNT 3032360 2002 GRID NET POWER COST MODELING SO 5 0 1 0 1 2 0 0 -
4040000 AMOR LTD TRM PLNT 3032450 MID OFFICE IMPROVEMENT PROJECT SO 241 5 66 19 33 104 14 0 -
4040000 AMOR LTD TRM PLNT 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO 13 0 4 1 2 6 1 0 -
4040000 AMOR LTD TRM PLNT 3032600 SINGLE PERSON SCHEDULING SO 809 17 221 63 111 349 48 0 -
4040000 AMOR LTD TRM PLNT 3032640 TIBCO SOFTWARE SO 491 10 134 38 67 212 29 0 -
4040000 AMOR LTD TRM PLNT 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG 4 0 1 0 1 2 0 0 -
4040000 AMOR LTD TRM PLNT 3032710 ROUGE RIVER HYDRO INTANGIBLES SG 9 0 2 1 1 4 1 0 -
4040000 AMOR LTD TRM PLNT 3032740 GADSBY INTANGIBLE ASSETS SG 1 0 0 0 0 1 0 0 -
4040000 AMOR LTD TRM PLNT 3032760 SWIFT 2 IMPROVEMENTS SG 432 6 112 34 64 189 27 0 -
4040000 AMOR LTD TRM PLNT 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENT SG 24 0 6 2 4 11 1 0 -
4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 5 0 1 0 1 2 0 0 -
4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U 1 0 0 0 0 0 0 0 -
4040000 AMOR LTD TRM PLNT 3032830 VCPRO - XEROX CUST STMT FRMTR ENHANCE -SO 107 2 29 8 15 46 6 0 -
4040000 AMOR LTD TRM PLNT 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG 359 5 93 28 53 157 22 0 -
4040000 AMOR LTD TRM PLNT 3032990 P8DM - FILENET P8 DOCUMENT MANAGEMENT (E SO 220 5 60 17 30 95 13 0 -
4040000 AMOR LTD TRM PLNT 3033090 STEAM PLANT INTANGIBLE ASSETS SG 2,704 38 702 214 399 1,182 168 1 -
4040000 AMOR LTD TRM PLNT 3033170 GTX VERSION 7 SOFTWARE CN 594 14 186 41 44 283 25 - -
4040000 AMOR LTD TRM PLNT 3033190 ITRON METER READING SOFTWARE CN 333 8 104 23 25 159 14 - -
4040000 AMOR LTD TRM PLNT 3033210 ArcFM Software SO 801 17 219 62 110 346 47 0 -
4040000 AMOR LTD TRM PLNT 3033220 MONARCH EMS/SCADA SO 2,882 61 787 224 395 1,244 171 1 -
4040000 AMOR LTD TRM PLNT 3033230 VREALIZE VMWARE - SHARED SO 211 4 58 16 29 91 12 0 -
4040000 AMOR LTD TRM PLNT 3033240 IEE - Itron Enterprise Addition CN 738 18 231 51 55 352 31 - -
4040000 AMOR LTD TRM PLNT 3033250 AMI Metering Software CN 3,869 93 1,211 270 289 1,844 162 - -
4040000 AMOR LTD TRM PLNT 3033310 C&T - ENERGY TRADING SYSTEM SO 1,132 24 309 88 155 489 67 0 -
4040000 AMOR LTD TRM PLNT 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM)SO 1,194 25 326 93 164 516 71 0 -
4040000 AMOR LTD TRM PLNT 3033370 DISTRIBUTION INTANGIBLES WYP 4 - - - 4 - - - -
4040000 AMOR LTD TRM PLNT 3033390 RMT TRADE SYSTEM SO 179 4 49 14 25 77 11 0 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS CA 2 2 - - - - - - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS CN 2 0 1 0 0 1 0 - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS IDU 3 - - - - - 3 - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS OR 0 - 0 - - - - - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SE 3 0 1 0 0 1 0 0 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SG 8,592 122 2,229 680 1,269 3,757 533 3 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SO 226 5 62 18 31 97 13 0 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS UT 4 - - - - 4 - - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS WA 3 - - 3 - - - - -
2 of 2
Amortization Expense (Actuals)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS WYP
4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG 148 2 38 12 22 65 9 0 -
4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG-P 15 0 4 1 2 6 1 0 -
4040000 AMOR LTD TRM PLNT 3035322 ACD–Call Center Automated Call Distribut CN 815 20 255 57 61 388 34 - -
4040000 AMOR LTD TRM PLNT 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P 310 4 80 25 46 135 19 0 -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR CA 78 78 - - - - - - -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR 335 - 335 - - - - - -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO 355 7 97 28 49 153 21 0 -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR UT 1 - - - - 1 - - -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA 81 - - 81 - - - - -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP 217 - - - 217 - - - -
4040000 Total 43,286 898 12,916 3,629 6,335 16,825 2,671 11 -
4049000 AMR LTD TRM PLNT-OTH 566201 Amort Exp - Hydro - UT Klamath Adj OTHER 4,287 - - - - - - - 4,287
4049000 AMR LTD TRM PLNT-OTH 566970 AMORTIZATION JO BILL CREDIT SG (231) (3) (60) (18) (34) (101) (14) (0) -
4049000 Total 4,056 (3) (60) (18) (34) (101) (14) (0) 4,287
4061000 EL PLNT ACQ ADJ-CM 566920 AMORT ELEC PLANT ACQ ADJ SG 4,782 68 1,241 378 706 2,091 296 2 -
4061000 EL PLNT ACQ ADJ-CM 566920 AMORT ELEC PLANT ACQ ADJ UT 302 - - - - 302 - - -
4061000 Total 5,083 68 1,241 378 706 2,392 296 2 -
4073000 REGULATORY DEBITS 586902 Preferred Stock Repurchase Loss Amort OTHER 124 - - - - - - - 124
4073000 Total 124 - - - - - - - 124
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential IDU 5,627 - - - - - 5,627 - -
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential OR 43,744 - 43,744 - - - - - -
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential WA 12,503 - - 12,503 - - - - -
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial IDU 417 - - - - - 417 - -
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial OR 989 - 989 - - - - - -
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial WA 711 - - 711 - - - - -
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial IDU 45 - - - - - 45 - -
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial OR 2 - 2 - - - - - -
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial WA 20 - - 20 - - - - -
4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation IDU 1,987 - - - - - 1,987 - -
4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation OR 940 - 940 - - - - - -
4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation WA 765 - - 765 - - - - -
4074100 Reg Credits-BPA Exch 301601 BPA Reg Bill Bal Acct - St/Hwy Lighting OR 0 - 0 - - - - - -
4074100 Total 67,750 - 45,675 13,999 - - 8,076 - -
4074200 Reg Credits-BPA Exch 505201 Regional Bill Intchg Rec/Del-OR (PP)OR (45,675) - (45,675) - - - - - -
4074200 Reg Credits-BPA Exch 505202 Regional Bill Intchg Rec/Del-WA (PP)WA (13,999) - - (13,999) - - - - -
4074200 Reg Credits-BPA Exch 505204 Regional Bill Intchg Rec/Del-ID (RMP)IDU (8,076) - - - - - (8,076) - -
4074200 Total (67,750) - (45,675) (13,999) - - (8,076) - -
Grand Total 52,550 963 14,097 3,989 7,007 19,117 2,953 13 4,411
B5. TAXES OTHER THAN
INCOME

1 of 1
Taxes Other Than Income (Actuals)
Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other
4081000 TAX OTH INC-U OP I 584960 Taxes Other Non-Income - Credit SO (440) (9) (120) (34) (60) (190) (26) (0) -
4081000 Total (440) (9) (120) (34) (60) (190) (26) (0) -
4081500 PROPERTY TAXES 579000 PROPERTY TAX GPS 151,140 3,175 41,248 11,743 20,729 65,255 8,953 36 -
4081500 Total 151,140 3,175 41,248 11,743 20,729 65,255 8,953 36 -
4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES CA 1,353 1,353 - - - - - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES OR 30,082 - 30,082 - - - - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES WYP 1,908 - - - 1,908 - - - -
4081800 Total 33,343 1,353 30,082 - 1,908 - - - -
4081990 MISC TAXES - OTHER 583260 PUBLIC UTILITY TAX SO 12,432 261 3,393 966 1,705 5,368 736 3 -
4081990 MISC TAXES - OTHER 583261 OREGON ENERGY RESOURCE SUPPLIER TAX OR 1,729 - 1,729 - - - - - -
4081990 MISC TAXES - OTHER 583263 MONTANA ENERGY TAX SE 195 3 48 14 32 85 13 0 -
4081990 MISC TAXES - OTHER 583265 WASHINGTON GROSS REVENUE TAX - SERVICES WA 26 - - 26 - - - - -
4081990 MISC TAXES - OTHER 583266 IDAHO KILOWATT HOUR TAX SE 78 1 19 6 13 34 5 0 -
4081990 MISC TAXES - OTHER 583267 WYOMING ANNUAL CORPORATION FEE (TAX)WYP 71 - - - 71 - - - -
4081990 MISC TAXES - OTHER 583269 MONTANA WHOLESALE ENERGY TAX SE 139 2 34 10 23 60 9 0 -
4081990 MISC TAXES - OTHER 583273 Wyoming Wind Generation Tax SG 2,065 29 536 163 305 903 128 1 -
4081990 MISC TAXES - OTHER 583274 Nevada Commerce Tax SO 40 1 11 3 6 17 2 0 -
4081990 MISC TAXES - OTHER 584100 GOVERNMENT ROYALTIES SE 440 6 108 33 73 192 29 0 -
4081990 Total 17,213 303 5,877 1,221 2,227 6,658 922 4 -
Grand Total 201,255 4,823 77,087 12,930 24,804 71,724 9,849 39 -
B6. FEDERAL INCOME
TAXES

Interest Expense & Renewable Energy Tax Credits
Twelve Months Ended - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Acct Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
4091000 INC TX UTIL OP INC 310310 Renewable Electricity Production Tax Cre SG (48,825) (693) (12,668) (3,862) (7,211) (21,347) (3,027) (16)
4091000 INC TX UTIL OP INC 310312 Mining Rescue Training Credit ~ Energy W SE - - - - - - -
4091000 INC TX UTIL OP INC 310313 Mining Rescue Training Credit ~ PMI SE - - - - - - -
4091000 INC TX UTIL OP INC 310314 HR Hiring Retention Tax Credit SO - - - - - - -
4091000 INC TX UTIL OP INC 310315 Investment Tax Credit - Solar Arrays SG (33) (0) (8) (3) (5) (14) (2) (0)
4091000 INC TX UTIL OP INC 600600 Fuel Tax Credit SE (18) (0) (4) (1) (3) (8) (1) (0)
4091000 INC TX UTIL OP INC 900900 Foreign Tax Credit SO (9) (0) (2) (1) (1) (4) (1) (0)
4091000 Total (48,884) (694) (12,683) (3,867) (7,220) (21,373) (3,031) (16)
4091100 STATE INC TAX-ELEC 311311 Utah Renewable Energy Production Tax Cre SG - - - - - - - -
4091100 Total - - - - - - - -
4191000 AFUDC - OTHER 0 AFUDC - EQUITY SNP (34,836) (667) (9,144) (2,617) (4,792) (15,537) (2,066) (8)
4191000 Total (34,836) (667) (9,144) (2,617) (4,792) (15,537) (2,066) (8)
4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY OR 112 - 112 - - - - -
4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY SG (137) (2) (36) (11) (20) (60) (9) (0)
4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY SO (898) (19) (245) (70) (123) (388) (53) (0)
4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY UT (16) - - - - (16) - -
4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY WA (1) - - (1) - - - -
4211000 Total (940) (21) (169) (82) (143) (463) (62) (0)
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS CA 15 15 - - - - - -
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS OR 17 - 17 - - - - -
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS SG 27 0 7 2 4 12 2 0
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS SO 14 0 4 1 2 6 1 0
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS UT 7 - - - - 7 - -
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS WA 0 - - 0 - - - -
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS WYP 3 - - - 3 - - -
4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS WYU 5 - - - 5 - - -
4212000 Total 88 16 27 3 14 25 2 0
4270000 INT ON LNG-TRM DBT 585001 INTEREST EXPENSE - LONG-TERM DEBT - FMBS SNP 321,652 6,155 84,433 24,160 44,242 143,455 19,073 78
4270000 INT ON LNG-TRM DBT 585002 INTEREST EXPENSE - LONG-TERM DEBT - MTNS SNP 31,567 604 8,286 2,371 4,342 14,079 1,872 8
4270000 INT ON LNG-TRM DBT 585004 INTEREST EXPENSE - LT DEBT - PCRBS VARIA SNP 3,741 72 982 281 515 1,668 222 1
4270000 INT ON LNG-TRM DBT 585005 INTEREST EXPENSE - LT DEBT - PCRB FEES & SNP 1,735 33 456 130 239 774 103 0
4270000 Total 358,695 6,864 94,157 26,942 49,337 159,976 21,270 87
4280000 AMT DBT DISC & EXP 586160 AMORTIZATION - DEBT DISCOUNT SNP 1,015 19 266 76 140 453 60 0
4280000 AMT DBT DISC & EXP 586170 AMORTIZATION - DEBT ISSUANCE EXP SNP 3,013 58 791 226 414 1,344 179 1
4280000 Total 4,027 77 1,057 303 554 1,796 239 1
4281000 AMORTZN OF LOSS 586190 AMORTIZATION - LOSS ON REQACQUIRED DEBT SNP 585 11 154 44 80 261 35 0
4281000 Total 585 11 154 44 80 261 35 0
4290000 AMT PREM ON DEBT 586180 AMORTIZATION - DEBT PREMIUM/GAIN SNP (11) (0) (3) (1) (2) (5) (1) (0)
4290000 Total (11) (0) (3) (1) (2) (5) (1) (0)
4310000 OTHER INTEREST EXP 0 4310000/0 SNP 8,872 170 2,329 666 1,220 3,957 526 2
4310000 Total 8,872 170 2,329 666 1,220 3,957 526 2
4313000 INT EXP ON REG LIAB 0 INTEREST EXPENSE ON REG LIABILITIES SNP 9,050 173 2,376 680 1,245 4,036 537 2
4313000 Total 9,050 173 2,376 680 1,245 4,036 537 2
1 of 2
Interest Expense & Renewable Energy Tax Credits
Twelve Months Ended - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Acct Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
4320000 AFUDC - BORROWED 585800 INTEREST CAPITALIZED (SEE OTH INCOME) SNP (18,601) (356) (4,883) (1,397) (2,558) (8,296) (1,103) (4)
4320000 AFUDC - BORROWED 585860 INTEREST EXPENSE - AFUDC MANUAL ADJ SNP 154 3 40 12 21 69 9 0
4320000 Total (18,447) (353) (4,842) (1,386) (2,537) (8,227) (1,094) (4)
Grand Total 278,201 5,576 73,259 20,687 37,757 124,446 16,356 63
2 of 2
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAP 105105 30% Capitalized labor costs for PowerTax SO - - - - - - - -
SCHMAP 105127 Book Depr Allocated to Medicare and M&E SCHMDEXP 73 2 20 6 10 30 4 0 -
SCHMAP 110200 Tax Percentage Depletion - Deer Creek SE - - - - - - - -
SCHMAP 120101 Other A/R Bad Debt Write-offs BADDEBT - - - - - - - -
SCHMAP 130100 Non - Deductible Expenses SO 1,056 22 288 82 145 456 63 0 -
SCHMAP 130400 PMINondeductible Exp SE 32 0 8 2 5 14 2 0 -
SCHMAP 130550 MEHC Insurance Services-Premium SO - - - - - - - -
SCHMAP 130700 Mining Rescue Training Credit Addback SE - - - - - - - -
SCHMAP 130750 Nondeductible Fringe Benefits SO 473 10 129 37 65 204 28 0 -
SCHMAP 130755 Nondeductible Parking Costs SO 151 3 41 12 21 65 9 0 -
SCHMAP 130900 Non - Deductible Executive Comp SO - - - - - - - -
SCHMAP 505505 Income Tax Interest SO (1,513) (32) (413) (118) (208) (653) (90) (0) -
SCHMAP 610106 PMIFuel Tax Cr SE 18 0 4 1 3 8 1 0 -
SCHMAP 610107 PMI Dividend Gross Up for Foreign Tax Cr SO 9 0 2 1 1 4 1 0 -
SCHMAP 7201051 Contra Medicare Subsidy SO - - - - - - - -
SCHMAP 920106 PMI Dividend Received Deduction SE - - - - - - - -
SCHMAP 920145 PMI Mining Rescue Training Credit Addbac SE - - - - - - - -
SCHMAP Total 299 6 81 23 43 128 18 0 -
SCHMAT 105100 Capitalized Labor Costs SO 4,907 103 1,339 381 673 2,119 291 1 -
SCHMAT 105120 Book Depreciation SCHMDEXP 967,775 21,515 269,813 78,950 138,947 401,945 56,363 242 -
SCHMAT 105121 PMIBook Depreciation SE 16,621 235 4,071 1,235 2,749 7,241 1,085 6 -
SCHMAT 105123 Sec. 481a Adj - Repair Deduction SG - - - - - - - -
SCHMAT 105130 CIAC CIAC 107,658 3,534 28,645 6,957 11,292 51,879 5,352 - -
SCHMAT 105137 Auto Depreciation SO - - - - - - - -
SCHMAT 105140 Highway relocation SNPD 2,099 69 558 136 220 1,011 104 - -
SCHMAT 105142 Avoided Costs SNP 29,862 571 7,839 2,243 4,107 13,318 1,771 7 5
SCHMAT 105145 Acquisition Adjustment Amort SG - - - - - - - -
SCHMAT 105146 Capitalization of Test Energy SG - - - - - - - -
SCHMAT 105147 Sec 1031 Like Kind Exchange SO - - - - - - - -
SCHMAT 105165 Coal Mine Development SE - - - - - - - -
SCHMAT 105170 Coal Mine Receding Face (Extension) SE - - - - - - - -
SCHMAT 105180 Steam Rts Blundell Geothml Bk Depr SG - - - - - - - -
SCHMAT 105205 Coal Mine Development-30%Amort SE - - - - - - - -
SCHMAT 105471 UT Kalamath Relicensing Costs OTHER - - - - - - - -
SCHMAT 110100 Book Cost Depletion SE - - - - - - - -
SCHMAT 110105 SRC Book Depletion step up basis adj SG - - - - - - - -
SCHMAT 1101051 SRC Book Cost Depletion SG - - - - - - - -
SCHMAT 120105 Willow Wind Account Receivable WA - - - - - - - -
SCHMAT 205100 Coal Pile Inventory Adjustment SE 329 5 81 24 54 143 21 0 -
SCHMAT 205210 ERC (Emission Reduction Credit) Impairme SE - - - - - - - -
SCHMAT 205411 PMI Sec 263A Adjustment SE - - - - - - - -
SCHMAT 210105 Self Insured Health Benefit SO - - - - - - - -
SCHMAT 210120 Prepaid Taxes-UT PUC UT - - - - - - - -
SCHMAT 210130 Prepaid Taxes-ID PUC IDU - - - - - - - -
1 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 210200 Prepaid Taxes-property taxes GPS (197) (4) (54) (15) (27) (85) (12) (0) -
SCHMAT 220100 Bad Debts Allowance - Cash Basis BADDEBT (2,118) (104) (835) (314) (133) (653) (79) - -
SCHMAT 320110 Transition Team Costs-UT UT - - - - - - - -
SCHMAT 320115 Misc - Reg Assets/Reg Liab-Total OTHER - - - - - - - -
SCHMAT 320140 May 2000 Transition Plan Costs-OR OR - - - - - - - -
SCHMAT 320210 Research & Exper. Sec. 174 Amort. SO - - - - - - - -
SCHMAT 320220 Glenrock Excluding Reclamation-UT rate o UT - - - - - - - -
SCHMAT 320230 FAS 87/88 Writeoff-UT rate order UT - - - - - - - -
SCHMAT 320270 Reg Asset FAS 158 Pension Liab Adj SO 37,509 788 10,237 2,914 5,144 16,195 2,222 9 -
SCHMAT 320280 Reg Asset FAS 158 Post Retire Liab SO (6,146) (129) (1,677) (478) (843) (2,654) (364) (1) -
SCHMAT 320281 Reg Asset - Post-Retirement Settlement L SO 353 7 96 27 48 152 21 0 -
SCHMAT 320282 Reg Asset - Post-Retirement Settlement L UT (291) - - - - (291) - - -
SCHMAT 320283 Reg Asset - Post-Retirement Settlement L WYU 22 - - - 22 - - - -
SCHMAT 330100 Amort. Pollution Control Facility SG - - - - - - - -
SCHMAT 415110 Def Reg Asset-Transmission Srvc Deposit SG - - - - - - - -
SCHMAT 415115 Reg Asset - UT STEP Pilot Programs Balan OTHER 4,247 - - - - - - - 4,247
SCHMAT 415120 Def Reg Asset-Foote Creek Contract SG - - - - - - - -
SCHMAT 415200 Reg Asset - OR Transportation Electrific OTHER - - - - - - - -
SCHMAT 415300 Environmental Cleanup Accrual SO - - - - - - - -
SCHMAT 415301 Environmental Costs WA WA 48 - - 48 - - - - -
SCHMAT 415406 Reg Asset Utah ECAM OTHER - - - - - - - -
SCHMAT 415423 Contra PP&E Deer Creek SE - - - - - - - -
SCHMAT 415424 Contra Reg Asset - Deer Creek Abandonmen SE 22,191 313 5,435 1,649 3,671 9,668 1,448 7 -
SCHMAT 415425 Contra Reg Asset - UMWA Pension OTHER 454 - - - - - - - 454
SCHMAT 415430 Reg Asset - CA - Transportation Electri OTHER 458 - - - - - - - 458
SCHMAT 415500 Cholla Plt Transact Costs-APS Amort SGCT - - - - - - - -
SCHMAT 415510 WA Disallowed Colstrip #3 Write-off WA 52 - - 52 - - - - -
SCHMAT 415555 WY PCAM Def Net Power Costs WYP - - - - - - - -
SCHMAT 415640 IDAI Costs-Direct Access-CA CA - - - - - - - -
SCHMAT 415650 SB 1149-Related Reg Assets-OR OTHER - - - - - - - -
SCHMAT 415680 OR Deferred Intevenor Funding Grants OR - - - - - - - -
SCHMAT 415700 Reg Liability BPA balancing accounts-OR OTHER - - - - - - - -
SCHMAT 415701 CA Deferred Intervenor Funding CA - - - - - - - -
SCHMAT 415702 Reg Asset - Lake Side Liq. WYP 27 - - - 27 - - - -
SCHMAT 415703 Goodnoe Hills Liquidation Damages - WY WYP 21 - - - 21 - - - -
SCHMAT 415704 Reg Liability - Tax Revenue Adjustment - UT - - - - - - - -
SCHMAT 415705 Reg Liability - Tax Revenue Adjustment - WYP - - - - - - - -
SCHMAT 415710 Reg Liability - WA - Accelerated Depreci WA 12,612 - - 12,612 - - - - -
SCHMAT 415801 Contra RTO Grid West N/R Allowance SG - - - - - - - -
SCHMAT 415802 Contra RTO Grid West N/R w/o-WA WA - - - - - - - -
SCHMAT 415803 WA RTO Grid West N/R w/o WA - - - - - - - -
SCHMAT 415804 RTO Grid West Notes Receivable-OR OR - - - - - - - -
SCHMAT 415805 RTO Grid West Notes Receivable-WY WYP - - - - - - - -
SCHMAT 415806 ID RTO Grid West N/R IDU - - - - - - - -
SCHMAT 415822 Reg Asset _ Pension MMT -UT UT - - - - - - - -
2 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 415827 Regulatory Asset - Post -Ret MMT -OR OR 193 - 193 - - - - - -
SCHMAT 415828 Regulatory Asset - Post -Ret MMT -WY WYP - - - - - - - -
SCHMAT 415829 Reg Asset - Post - Ret MMT -UT UT - - - - - - - -
SCHMAT 415830 Regulatory Asset - Post - Ret MMT -ID IDU - - - - - - - -
SCHMAT 415831 Regulatory Asset - Post - Ret MMT -CA CA 17 17 - - - - - - -
SCHMAT 415840 Reg Asset-Deferred OR Independent Evalua OTHER - - - - - - - -
SCHMAT 415850 UNRECOVERED PLANT-POWERDALE SG - - - - - - - -
SCHMAT 415852 Powerdale Decommissioning Reg Asset - ID IDU 26 - - - - - 26 - -
SCHMAT 415853 Powerdale Decommissioning Reg Asset - OR OR - - - - - - - -
SCHMAT 415854 Powerdale Decommissioning Reg Asset - WA WA - - - - - - - -
SCHMAT 415855 CA - January 2010 Storm Costs OTHER (2,179) - - - - - - - (2,179)
SCHMAT 415856 Powerdale Decommissioning Reg Asset - WY WYP - - - - - - - -
SCHMAT 415857 ID - Deferred Overburden Costs OTHER (139) - - - - - - - (139)
SCHMAT 415858 WY - Deferred Overburden Costs WYP (392) - - - (392) - - - -
SCHMAT 415859 WY - Deferred Advertising Costs WYP - - - - - - - -
SCHMAT 415865 Reg Asset - UT MPA OTHER - - - - - - - -
SCHMAT 415867 Reg Asset - CA Solar Feed-in Tariff OTHER - - - - - - - -
SCHMAT 415868 Reg Asset - UT - Solar Incentive Program OTHER (4,247) - - - - - - - (4,247)
SCHMAT 415870 Deferred Excess Net Power Costs-CA CA - - - - - - - -
SCHMAT 415871 Deferred Excess Net Power Costs-WY WYP - - - - - - - -
SCHMAT 415872 Deferred Excess Net Power Costs - WY 08 OTHER - - - - - - - -
SCHMAT 415876 Deferred Excess Net PowerCosts - OR OTHER - - - - - - - -
SCHMAT 415881 Deferral of Renewable Energy Credit - UT OTHER (955) - - - - - - - (955)
SCHMAT 415883 Deferral of Renewable Energy Credit - WY OTHER (317) - - - - - - - (317)
SCHMAT 415890 ID MEHC 2006 Transistion Costs IDU - - - - - - - -
SCHMAT 415891 WY - 2006 Transition Severance Costs WYP - - - - - - - -
SCHMAT 415893 OR - MEHC Transition Service Costs OTHER - - - - - - - -
SCHMAT 415895 OR RCAC Sept-Dec 07 deferred OR - - - - - - - -
SCHMAT 415896 WA - Chehalis Plant Revenue Requirement WA - - - - - - - -
SCHMAT 415897 Reg Asset MEHC Transition Service Costs CA - - - - - - - -
SCHMAT 415898 Deferred Coal Costs - Naughton Contract SE - - - - - - - -
SCHMAT 415900 OR SB 408 Recovery OTHER - - - - - - - -
SCHMAT 415902 Reg Asset - UT REC's in Rates - Current OTHER - - - - - - - -
SCHMAT 415911 Contra Reg Asset - Naughton Unit $3 - CA CA - - - - - - - -
SCHMAT 415912 Contra Reg Asset - Naughton Unit #3 - OR OTHER - - - - - - - -
SCHMAT 415913 Contra Reg Asset - Naughton Unit #3 - WA OTHER - - - - - - - -
SCHMAT 415914 Reg Asset - UT - Naughton U3 Costs UT - - - - - - - -
SCHMAT 415915 Reg Asset - WY - Naughton U3 Costs WYP - - - - - - - -
SCHMAT 415926 Reg Liability - Depreciation Decrease - OTHER 1,209 - - - - - - - 1,209
SCHMAT 415927 Reg Liability - Depreciation Decrease De WA - - - - - - - -
SCHMAT 415938 Reg Asset - Carbon Plant Decommissioning CA - - - - - - - -
SCHMAT 425100 Deferred Regulatory Expense IDU - - - - - - - -
SCHMAT 425105 Reg Asset - OR Asset Sale Gain Giveback OTHER (761) - - - - - - - (761)
SCHMAT 425125 Deferred Coal Cost - Arch SE - - - - - - - -
SCHMAT 425205 Misc Def Dr-Prop Damage Repairs SO - - - - - - - -
3 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 425215 Unearned Joint Use Pole Contact Revenu SNPD - - - - - - - -
SCHMAT 425250 TGS Buyout-SG SG 15 0 4 1 2 7 1 0 -
SCHMAT 425260 Lakeview Buyout-SG SG - - - - - - - -
SCHMAT 425280 Joseph Settlement-SG SG 11 0 3 1 2 5 1 0 -
SCHMAT 425295 BPA Conservation Rate Credit SG - - - - - - - -
SCHMAT 425360 Hermiston Swap SG 172 2 45 14 25 75 11 0 -
SCHMAT 425380 Idaho Customer Balancing Account OTHER - - - - - - - -
SCHMAT 430100 Customer Service / Weatherization OTHER 19,966 - - - - - - - 19,966
SCHMAT 430111 Reg Asset - SB 1149 Balance Reclass OTHER - - - - - - - -
SCHMAT 430112 Reg Asset - Other - Balance Reclass OTHER - - - - - - - -
SCHMAT 430113 Reg Asset - Def NPC Balance Reclass OTHER - - - - - - - -
SCHMAT 430117 Reg Asset - Current DSM OTHER - - - - - - - -
SCHMAT 505115 Sales & Use Tax Accrual SO - - - - - - - -
SCHMAT 505125 ACCRUED ROYALTIES SE 1,720 24 421 128 284 749 112 1 -
SCHMAT 505140 Purchase Card Trans Provision SO - - - - - - - -
SCHMAT 505160 CA PUC Fee CA - - - - - - - -
SCHMAT 505170 West Valley Contract Termination Fee Acc SG - - - - - - - -
SCHMAT 505200 Extraction Tax Paid / Accrued SE - - - - - - - -
SCHMAT 505400 Bonus Liability SO (80) (2) (22) (6) (11) (35) (5) (0) -
SCHMAT 505500 Federal Income Tax Interest SO - - - - - - - -
SCHMAT 505510 PMIVacationBonus Adjustment SE - - - - - - - -
SCHMAT 505600 Sick Leave Vacation & Personal Time SO 237 5 65 18 32 102 14 0 -
SCHMAT 505601 Sick Leave Accrual - PMI SE 1 0 0 0 0 0 0 0 -
SCHMAT 505700 Accrued Retention Bonus SO 343 7 94 27 47 148 20 0 -
SCHMAT 605100 Trojan Decomissioning Costs TROJD (37) (1) (9) (3) (6) (16) (2) (0) -
SCHMAT 605301 Environmental Liability - Regulated SO 3,203 67 874 249 439 1,383 190 1 -
SCHMAT 605710 Reverse Accrued Final Reclamation OTHER (240) - - - - - - - (240)
SCHMAT 605715 Trapper Mine Contract Obligation SE 258 4 63 19 43 113 17 0 -
SCHMAT 610000 Coal Mine Development-PMI SE (85) (1) (21) (6) (14) (37) (6) (0) -
SCHMAT 610005 Sec 174 94-98 7 99-00 RAR SO - - - - - - - -
SCHMAT 610100 PMIDevt Cost Amort SE - - - - - - - -
SCHMAT 610111 PMIBCC Gain/Loss on Assets Disposed SE - - - - - - - -
SCHMAT 610114 PMI EITF Pre-Stripping Costs SE - - - - - - - -
SCHMAT 610115 PMIOverburden Removal SE - - - - - - - -
SCHMAT 610130 781 Shopping Incentive_OR OTHER - - - - - - - -
SCHMAT 610135 SB1149 Costs_OR OTHER OTHER - - - - - - - -
SCHMAT 610140 Oregon Rate Refund OTHER - - - - - - - -
SCHMAT 610141 WA Rate Refunds OTHER - - - - - - - -
SCHMAT 610142 Reg Liability - UT Home Energy Lifeline UT - - - - - - - -
SCHMAT 610143 Reg Liability - WA Low Energy Program WA (874) - - (874) - - - - -
SCHMAT 610144 Reg Liability - CA California Alternativ OTHER - - - - - - - -
SCHMAT 610145 REG LIAB-DSM OTHER 18,570 - - - - - - - 18,570
SCHMAT 610146 OR Reg Asset/Liability Consolidation OR - - - - - - - -
SCHMAT 610148 Reg Liability - Def NPC Balance Reclass OTHER - - - - - - - -
SCHMAT 610149 Reg Liability - SB 1149 Balance Reclass OTHER - - - - - - - -
4 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 705210 Property Insurance SO - - - - - - - -
SCHMAT 705230 West Valley Lease Reduction - WA WA - - - - - - - -
SCHMAT 705231 West Valley Lease Reduction - OR OR - - - - - - - -
SCHMAT 705232 West Valley Lease Reduction - CA CA - - - - - - - -
SCHMAT 705233 West Valley Lease Reduction - ID IDU - - - - - - - -
SCHMAT 705234 West Valley Lease Reduction - WY WYU - - - - - - - -
SCHMAT 705235 West Valley Lease Reduction - UT UT - - - - - - - -
SCHMAT 705240 CA Alternative Rate for Energy Program(C OTHER 243 - - - - - - - 243
SCHMAT 705241 Reg Liability - CA California Alternativ OTHER - - - - - - - -
SCHMAT 705245 REG LIABILITY - OR DIRECT ACCESS 5 YEAR OTHER 1,690 - - - - - - - 1,690
SCHMAT 705250 A&G Credit-WA WA - - - - - - - -
SCHMAT 705251 A&G Credit-OR OR - - - - - - - -
SCHMAT 705252 A&G Credit-CA CA - - - - - - - -
SCHMAT 705253 A&G Credit-ID IDU - - - - - - - -
SCHMAT 705254 A&G Credit-WY WYP - - - - - - - -
SCHMAT 705260 March 2006 Transition Plan costs-WA WA - - - - - - - -
SCHMAT 705261 Reg Liability - Sale of renewable Energy OTHER - - - - - - - -
SCHMAT 705262 Reg Liability - Sale of REC's-ID OTHER - - - - - - - -
SCHMAT 705263 Reg Liability - Sale of REC's-WA OTHER - - - - - - - -
SCHMAT 705265 Reg Liab - OR Energy Conservation Charge OTHER - - - - - - - -
SCHMAT 705266 Reg Liability - Energy Savings Assistanc OTHER (112) - - - - - - - (112)
SCHMAT 705267 Reg Liability - WA Decoupling Mechanism OTHER 2,067 - - - - - - - 2,067
SCHMAT 705301 Reg Liability - OR 2010 Protocol Def OR - - - - - - - -
SCHMAT 705305 Reg Liability-CA Gain on Sale of Asset CA - - - - - - - -
SCHMAT 705336 Reg Liability - Sale of Renewable Energy OTHER - - - - - - - -
SCHMAT 705337 Regulatory Liability - Sale of Renewable OTHER - - - - - - - -
SCHMAT 705340 Reg Liability - Excess Income Tax Deferr OTHER 3,200 - - - - - - - 3,200
SCHMAT 705341 Reg Liability - Excess Income Tax Deferr OTHER 556 - - - - - - - 556
SCHMAT 705342 Reg Liability - Excess Income Tax Deferr OTHER 48,555 - - - - - - - 48,555
SCHMAT 705343 Reg Liability - Excess Income Tax Deferr OTHER 528 - - - - - - - 528
SCHMAT 705344 Reg Liability - Excess Income Tax Deferr OTHER 8,503 - - - - - - - 8,503
SCHMAT 705345 Reg Liability - Excess Income Tax Deferr OTHER 7,002 - - - - - - - 7,002
SCHMAT 705400 Reg Liability - OR Injuries & Damages Re OR 495 - 495 - - - - - -
SCHMAT 705420 Reg Liability - CA GHG Allowance Revenue OTHER 1,036 - - - - - - - 1,036
SCHMAT 705451 Reg Liability - OR Property Insurance Re OR 3,634 - 3,634 - - - - - -
SCHMAT 705453 Reg Liability - ID Property Insurance Re IDU 114 - - - - - 114 - -
SCHMAT 705455 Reg Liability - WY Property Insurance Re WYP 350 - - - 350 - - - -
SCHMAT 705500 Reg Liability - Powerdale Decommissionin UT - - - - - - - -
SCHMAT 705514 Regulatory Liability - OR Deferred Exces OTHER - - - - - - - -
SCHMAT 705515 Regulatory Liability - OR Deferred Exces OTHER 5,659 - - - - - - - 5,659
SCHMAT 705517 Regulatory Liability - UT Deferred Exces OTHER (3,999) - - - - - - - (3,999)
SCHMAT 705518 Regulatory Liability - WA Deferred Exces OTHER - - - - - - - -
SCHMAT 705519 Regulatory Liability - WA Deferred Exces OTHER 4,646 - - - - - - - 4,646
SCHMAT 705521 Regulatory Liability - WY Deferred Exces OTHER (7,899) - - - - - - - (7,899)
SCHMAT 705522 Regulatory Liability - UT REC's in Rates OTHER - - - - - - - -
5 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 705523 Regulatory Liability - WA RECS in Rates OTHER - - - - - - - -
SCHMAT 705525 Regulatory Liability - OR RECS in Rates OTHER - - - - - - - -
SCHMAT 705526 Regulatory Liability - CA Solar Feed-in OTHER - - - - - - - -
SCHMAT 705527 Regulatory Liability - CA Solar Feed-in OTHER (464) - - - - - - - (464)
SCHMAT 705530 Regulatory Liability - UT Solar Feed-in OTHER - - - - - - - -
SCHMAT 705531 Regulatory Liability - UT Solar Feed-in OTHER 4,106 - - - - - - - 4,106
SCHMAT 705536 Regulatory Liability - CA GreenHouse Gas OTHER - - - - - - - -
SCHMAT 705600 RegLiability - OR 2012 GRC Giveback OTHER - - - - - - - -
SCHMAT 705700 Reg Liability - Current Reclass - Other OTHER - - - - - - - -
SCHMAT 715050 Microsoft Software License Liability SO - - - - - - - -
SCHMAT 715100 MCI FOG Wire Lease WYP - - - - - - - -
SCHMAT 715105 MCI FOG Wire Lease SG 1 0 0 0 0 0 0 0 -
SCHMAT 715350 Misc. Deferred Credits SO - - - - - - - -
SCHMAT 715720 NW Power Act-WA OTHER (173) - - - - - - - (173)
SCHMAT 715810 Chehalis WA EFSEC C02 Mitigation Obligat SG (237) (3) (62) (19) (35) (104) (15) (0) -
SCHMAT 720200 Deferred Comp Plan Benefits-PPL SO - - - - - - - -
SCHMAT 720300 Pension / Retirement (Accrued / Prepaid) SO (155) (3) (42) (12) (21) (67) (9) (0) -
SCHMAT 720400 Suppl. Exec. Retirement Plan (SERP) SO - - - - - - - -
SCHMAT 720550 Accrued CIC Severence SO - - - - - - - -
SCHMAT 720560 Pension Liability - UMWA Withdrawal Obli SE - - - - - - - -
SCHMAT 740100 Post Merger Loss-Reacquired Debt SNP 585 11 154 44 80 261 35 0 0
SCHMAT 910245 Contra Receivable from Joint Owners SO (104) (2) (28) (8) (14) (45) (6) (0) -
SCHMAT 910530 Injuries and Damages Reserve SO - - - - - - - -
SCHMAT 910560 SMUD Revenue Imputation-UT reg liab UT - - - - - - - -
SCHMAT 910905 Bridger Coal Company Underground Mine Co SE 939 13 230 70 155 409 61 0 -
SCHMAT 910910 PMIBridger Section 471 Adj SE - - - - - - - -
SCHMAT 920110 PMIWY Extraction Tax SE 323 5 79 24 53 141 21 0 -
SCHMAT Total 1,315,214 27,047 331,717 106,087 166,996 503,079 68,803 272 111,214
SCHMDP 105127 Book Depreciation Allocated to Medicare SCHMDEXP (19) (0) (5) (2) (3) (8) (1) (0) -
SCHMDP 110200 Tax Depletion - Deer Creek SE - - - - - - - -
SCHMDP 1102051 TAX PERCENTAGE DEPLETION - DEDUCTION SE - - - - - - - -
SCHMDP 120100 Preferred Dividend - PPL SNP 108 2 28 8 15 48 6 0 0
SCHMDP 120200 Trapper Mine Dividend Deduction SE - - - - - - - -
SCHMDP 130560 MEHC Insurance Services-Receivable SO - - - - - - - -
SCHMDP 130600 Tax Exempt Interest ( No AMT) SO - - - - - - - -
SCHMDP 130605 Tax Exempt Interest - CA IOU CA - - - - - - - -
SCHMDP 130910 SPI 404(K) Contribution SO - - - - - - - -
SCHMDP 305100 Amort of Projects-Klamath Engineering DGP - - - - - - - -
SCHMDP 620100 2004 JCA-Qualified Prod Activities Deduc SG - - - - - - - -
SCHMDP 620101 PMI 2004 JCA-Qualified Prod Activities D SE - - - - - - - -
SCHMDP 720105 MEDICARE SUBSIDY SO - - - - - - - -
SCHMDP 910900 PMIDepletion SE - - - - - - - -
SCHMDP 910918 PMI Overriding Royalty SE - - - - - - - -
SCHMDP 920105 PMI Tax Exempt Interest Income SE - - - - - - - -
6 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDP Total 89 2 23 7 12 40 5 0 0
SCHMDT 105101 Capitalized Labor Cost for Powertax Inpu SO - - - - - - - -
SCHMDT 105122 Repair Deduction SG 161,179 2,288 41,819 12,750 23,804 70,472 9,993 53 -
SCHMDT 105125 Tax Depreciation TAXDEPR 562,860 11,338 147,523 36,224 76,900 251,613 32,038 131 -
SCHMDT 105126 PMITax Depreciation SE 6,227 88 1,525 463 1,030 2,713 406 2 -
SCHMDT 105137 Capitalized Depreciation SO 5,977 126 1,631 464 820 2,581 354 1 -
SCHMDT 1051411 AFUDC - DEBT SNP 18,379 352 4,825 1,380 2,528 8,197 1,090 4 3
SCHMDT 1051412 AFUDC - Equity SNP 34,708 664 9,111 2,607 4,774 15,480 2,058 8 6
SCHMDT 105143 Basis Intangible Difference SO 195 4 53 15 27 84 12 0 -
SCHMDT 105147 Sec 1031 Like Kind Exchange SO - - - - - - - -
SCHMDT 105148 Mine Safety Sec. 179E Election - PPW SE - - - - - - - -
SCHMDT 105149 Mine Safety Sec. 179E Election - PMI SE - - - - - - - -
SCHMDT 105152 Gain/(Loss) on Prop Dispositions GPS 9,887 208 2,698 768 1,356 4,269 586 2 -
SCHMDT 105153 Contract Liability Basis Adjustment -Che SG (237) (3) (62) (19) (35) (104) (15) (0) -
SCHMDT 105165 Coal Mine Development SE - - - - - - - -
SCHMDT 105171 PMI Coal Mine Receding Face (Extension) SE 659 9 161 49 109 287 43 0 -
SCHMDT 105175 Removal Cost (net of salvage) GPS 40,800 857 11,135 3,170 5,596 17,616 2,417 10 -
SCHMDT 105181 Stm Rts Blundell Geothermal Tax Depr SG - - - - - - - -
SCHMDT 105185 Repair Allowance 3115 DGP - - - - - - - -
SCHMDT 105220 Cholla GE Safe Harbor Lease SG - - - - - - - -
SCHMDT 1052203 Cholla SHL-NOPA (Lease Amortization) SG 319 5 83 25 47 139 20 0 -
SCHMDT 105470 Book Gain/Loss on Land Sales GPS 955 20 261 74 131 412 57 0 -
SCHMDT 110200 Depletion - Tax Percentage Deduction SE - - - - - - - -
SCHMDT 1102051 Tax Percentage Depletion - Deduction SE 32 0 8 2 5 14 2 0 -
SCHMDT 120105 Willow Wind Account Receivable WA - - - - - - - -
SCHMDT 205025 PMI - Fuel Cost Adjustment SE 2,846 40 697 211 471 1,240 186 1 -
SCHMDT 205200 Coal M&S Inventory Write-Off SNPD (12) (0) (3) (1) (1) (6) (1) - -
SCHMDT 205205 Inventory Reserve - PMI SE - - - - - - - -
SCHMDT 205411 PMISEC 263A Adjustment SE (5,264) (74) (1,289) (391) (871) (2,293) (343) (2) -
SCHMDT 210000 PREPAID IBEW 57 MEDICAL SO - - - - - - - -
SCHMDT 210100 Prepaid Taxes-OR PUC OR 42 - 42 - - - - - -
SCHMDT 210105 Self Insured Health Benefit SO - - - - - - - -
SCHMDT 210110 Prepaid Taxes-WA UTC WA - - - - - - - -
SCHMDT 210120 Prepaid Taxes-UT PUC UT (5) - - - - (5) - - -
SCHMDT 210130 Prepaid Taxes-ID PUC IDU (12) - - - - - (12) - -
SCHMDT 210140 Prepaid Taxes-WY PSC WYP - - - - - - - -
SCHMDT 210150 Prepaid Taxes-CA Property Taxes-GPS allo GPS - - - - - - - -
SCHMDT 210160 Prepaid Taxes-OR Property Taxes-GPS allo GPS - - - - - - - -
SCHMDT 210180 OTHER PREPAIDS SO (3,880) (82) (1,059) (301) (532) (1,675) (230) (1) -
SCHMDT 210185 Prepaid Aircraft Maintenance Costs SG (61) (1) (16) (5) (9) (27) (4) (0) -
SCHMDT 210190 Prepaid Water Rights SG (31) (0) (8) (2) (5) (14) (2) (0) -
SCHMDT 210195 Prepaid Surety Bond Costs SO - - - - - - - -
SCHMDT 210200 Prepaid Taxes-property taxes GPS - - - - - - - -
SCHMDT 287396 Regulatory Liabilities - Interim Provisi OTHER - - - - - - - -
7 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 287616 Regulatory Assets - Interim Provisions OTHER - - - - - - - -
SCHMDT 305100 Amort of Projects-Klamath Engineering DGP - - - - - - - -
SCHMDT 310102 Fixed Asset-Book/Tax - IGC SE - - - - - - - -
SCHMDT 320210 Research & Exper. Sec. 174 Amort. SO - - - - - - - -
SCHMDT 320271 Contra Reg Asset - Pension Plan CTG SO 1,641 34 448 127 225 709 97 0 -
SCHMDT 320279 Reg Liability - FAS 158 Post Retirement SO - - - - - - - -
SCHMDT 320285 Reg Asset-Post Employment Costs SO (477) (10) (130) (37) (65) (206) (28) (0) -
SCHMDT 320290 LT Prepaid IBEW 57 Pension Contribution OTHER - - - - - - - -
SCHMDT 320291 Prepaid IBEw 57 Pension Contribution - C OTHER - - - - - - - -
SCHMDT 415110 Def Reg Asset-Transmission Srvc Deposit SG (1,826) (26) (474) (144) (270) (799) (113) (1) -
SCHMDT 415120 DEFERRED REG ASSET - FOOTE CREEK CONTRAC SG - - - - - - - -
SCHMDT 415200 REG ASSET - OR TRANSPORTATION ELECTRIFIC OTHER 49 - - - - - - - 49
SCHMDT 415300 Hazardous Waste Clean-up Costs SO 3,822 80 1,043 297 524 1,650 226 1 -
SCHMDT 415301 Hazardous Waste Clean-up Costs-WA WA - - - - - - - -
SCHMDT 415410 Reg Asset - Energy West Mining SE 7,016 99 1,719 521 1,161 3,057 458 2 -
SCHMDT 415411 ContraRA DeerCreekAband CA CA (109) (109) - - - - - - -
SCHMDT 415412 ContraRA DeerCreekAband ID IDU (424) - - - - - (424) - -
SCHMDT 415413 ContraRA DeerCreekAband OR OR (1,464) - (1,464) - - - - - -
SCHMDT 415414 ContraRA DeerCreekAband UT UT 36 - - - - 36 - - -
SCHMDT 415415 ContraRA DeerCreekAband WA WA (489) - - (489) - - - - -
SCHMDT 415416 ContraRA DeerCreekAband WY WYU - - - - - - - -
SCHMDT 415417 Contra RA UMWA Pension CA OTHER 7 - - - - - - - 7
SCHMDT 415418 Contra RA UMWA Pension ID OTHER - - - - - - - -
SCHMDT 415419 Contra RA UMWA Pension OR OTHER - - - - - - - -
SCHMDT 415420 Contra RA UMWA Pension UT OTHER - - - - - - - -
SCHMDT 415421 Contra RA UMWA Pension WA OTHER 33 - - - - - - - 33
SCHMDT 415422 Contra RA UMWA Pension WY OTHER - - - - - - - -
SCHMDT 415501 Cholla Plt Transact Costs- APS Amort - I IDU - - - - - - - -
SCHMDT 415502 Cholla Plt Transact Costs- APS Amort - O OR - - - - - - - -
SCHMDT 415530 Reg Asset - ID 2017 Protocol - MSP Defer IDU 150 - - - - - 150 - -
SCHMDT 415531 Reg Asset - UT 2017 Protocol - MSP Defer UT 4,400 - - - - 4,400 - - -
SCHMDT 415532 Reg Asset - WY 2017 Protocol - MSP Defer WYP 1,600 - - - 1,600 - - - -
SCHMDT 415545 Reg Asset - WA Merwin Project OTHER - - - - - - - -
SCHMDT 415585 Reg Asset - OR Sch 203 - Black Cap OTHER - - - - - - - -
SCHMDT 415655 CA GHG Allowance OTHER - - - - - - - -
SCHMDT 415675 Reg Asset - UT - Deferred Stock Redempti OTHER (83) - - - - - - - (83)
SCHMDT 415676 Reg Asset - WY - Deferred Stock Redempti OTHER (28) - - - - - - - (28)
SCHMDT 415677 Reg Asset - Pref Stock Redemp Loss WA OTHER (13) - - - - - - - (13)
SCHMDT 415680 Deferred Intervenor Funding Grants-OR OTHER 391 - - - - - - - 391
SCHMDT 415700 Reg Liability BPA balancing accounts-OR OTHER - - - - - - - -
SCHMDT 415701 CA Deferred Intervenor Funding OTHER 1 - - - - - - - 1
SCHMDT 415703 Goodnoe Hills Liquidation Damages - WY WYP - - - - - - - -
SCHMDT 415705 Reg Liability - Tax Revenue Adjustment - WYP - - - - - - - -
SCHMDT 415750 Reg Assets BPA balancing accounts-IDU OTHER - - - - - - - -
SCHMDT 415801 RTO Grid West N/R Allowance SG - - - - - - - -
8 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 415803 RTO Grid West N/R Allowance w/o WA WA - - - - - - - -
SCHMDT 415804 OR RTO Grid West N/R OR - - - - - - - -
SCHMDT 415815 Insurance Reserve SO (2,572) (54) (702) (200) (353) (1,111) (152) (1) -
SCHMDT 415820 Contra Pension Reg Asset MMT & CTG _OR OR 1,008 - 1,008 - - - - - -
SCHMDT 415821 Contra Pension Reg Asset MMT & CTG _WY WYP - - - - - - - -
SCHMDT 415823 Contra Pension Reg Asset CTG - UT UT - - - - - - - -
SCHMDT 415824 Contra Pension Reg Asset MMT & CTG _CA CA 90 90 - - - - - - -
SCHMDT 415825 Contra Pension Reg Asset CTG - WA WA - - - - - - - -
SCHMDT 415845 Reg Asset - OR Sch 94 Distribution Safet OTHER - - - - - - - -
SCHMDT 415850 Unrecovered Plant Powerdale SG - - - - - - - -
SCHMDT 415851 Powerdale Hydro Decom Reg Asset - CA CA - - - - - - - -
SCHMDT 415852 Powerdale Decommissioning Reg Asset - ID IDU - - - - - - - -
SCHMDT 415853 Powerdale Decommissioning Reg Asset - OR OR - - - - - - - -
SCHMDT 415854 Powerdale Decommissioning Reg Asset - WA WA - - - - - - - -
SCHMDT 415855 Ca - January 2010 Storm Costs OTHER - - - - - - - -
SCHMDT 415856 Powerdale Decommissioning Reg Asset - WY WYP - - - - - - - -
SCHMDT 415857 ID - Deferred Overburden Costs OTHER - - - - - - - -
SCHMDT 415858 WY - Deferred Overburden Costs WYP - - - - - - - -
SCHMDT 415859 WY - Deferred Advertising Costs OTHER - - - - - - - -
SCHMDT 415862 Reg Asset - CA Mobile Home Park Conversi OTHER 125 - - - - - - - 125
SCHMDT 415863 Reg Asset - UT Subscriber Solar Program UT 112 - - - - 112 - - -
SCHMDT 415865 Reg Asset - Utah MPA OTHER - - - - - - - -
SCHMDT 415866 Reg Asset - OR Solar Feed-in Tariff OTHER (203) - - - - - - - (203)
SCHMDT 415869 Reg Asset - CA Deferred Net Power Costs OTHER - - - - - - - -
SCHMDT 415870 CA Def Excess NPC CA 2,506 2,506 - - - - - - -
SCHMDT 415874 Deferred Excess Net Power Costs - WY 08 OTHER 5,513 - - - - - - - 5,513
SCHMDT 415875 Deferred Excess Net Power Costs - UT OTHER 22,813 - - - - - - - 22,813
SCHMDT 415876 Deferred Excess Net Power Costs - OR OTHER - - - - - - - -
SCHMDT 415878 REG ASSET - UT LIQUIDATED DAMAGES NAUGHT UT (35) - - - - (35) - - -
SCHMDT 415879 Reg Asset - WY Liquidation Damages N2 WYP (6) - - - (6) - - - -
SCHMDT 415882 Deferral of Renewable Energy Credit - WA OTHER 15 - - - - - - - 15
SCHMDT 415884 Reg Asset - Current Reclass - Other OTHER - - - - - - - -
SCHMDT 415885 Reg Asset - Noncurrent Reclass - Other OTHER (140) - - - - - - - (140)
SCHMDT 415886 Reg Asset - ID Deferred Excess Net Power OTHER - - - - - - - -
SCHMDT 415888 Reg Asset - UT Deferred Excess Net Power OTHER - - - - - - - -
SCHMDT 415892 Deferred Excess Net Power Costs - ID 09 OTHER 8,692 - - - - - - - 8,692
SCHMDT 415893 OR - MEHC Transition Service Costs OTHER - - - - - - - -
SCHMDT 415894 Reg Asset - REC Sales Deferral - CA - No OTHER - - - - - - - -
SCHMDT 415896 WA - Chehalis Plant Revenue Requirement WA - - - - - - - -
SCHMDT 415897 Reg Asset MEHC Transition Service Costs CA - - - - - - - -
SCHMDT 415898 Deferred Coal Costs - Naughton Contract SE - - - - - - - -
SCHMDT 415900 OR SB 408 Recovery OTHER - - - - - - - -
SCHMDT 415901 Reg Asset - WY Deferred Excess Net Power OTHER - - - - - - - -
SCHMDT 415903 Reg Asset _ REC Sales Deferral - WA OTHER - - - - - - - -
SCHMDT 415904 Reg Asset - WY REC's in Rates - Current OTHER - - - - - - - -
9 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 415905 Reg Asset - OR REC's in Rates - Current OTHER - - - - - - - -
SCHMDT 415906 Reg Asset - REC Sales Deferral - OR - No OTHER (186) - - - - - - - (186)
SCHMDT 415907 Reg Asset - CA Solar Feed-in Tariff - Cu OTHER - - - - - - - -
SCHMDT 415908 Reg Asset - OR Solar Feed-In Tariff - Cu OTHER - - - - - - - -
SCHMDT 415910 Reg Asset - Naughton Unit #3 Costs OTHER - - - - - - - -
SCHMDT 415917 Reg Asset - Naughton Unit #3 Costs - CA OTHER - - - - - - - -
SCHMDT 415918 Reg Asset - RPS Compliance Purchases OTHER - - - - - - - -
SCHMDT 415920 Reg Asset - Depreciation Increase - ID IDU (4,220) - - - - - (4,220) - -
SCHMDT 415921 Reg Asset - Depreciation Increase - UT UT (128) - - - - (128) - - -
SCHMDT 415922 Reg Asset - Depreciation Increase - WY WYP (442) - - - (442) - - - -
SCHMDT 415923 Reg Asset - Carbon Unrecovered Plant - I IDU (479) - - - - - (479) - -
SCHMDT 415924 Reg Asset - Carbon Unrecovered Plant - U UT (3,445) - - - - (3,445) - - -
SCHMDT 415925 Reg Asset - Carbon Unrecovered Plant - W WYP (1,158) - - - (1,158) - - - -
SCHMDT 415930 Reg Asset - Carbon Decommissioning - ID IDU - - - - - - - -
SCHMDT 415931 Reg Asset - Carbon Decommissioning - UT UT - - - - - - - -
SCHMDT 415932 Reg Asset - Carbon Decommissioning - WY WYP - - - - - - - -
SCHMDT 415933 Reg Liability - Contra - Carbon Decommis IDU - - - - - - - -
SCHMDT 415934 Reg Liability - Contra - Carbon Decommis UT - - - - - - - -
SCHMDT 415935 Reg Liability - Contra - Carbon Decommis WYP (535) - - - (535) - - - -
SCHMDT 415936 REG ASSET - CARBON PLANT DECOMMISSIONING SG - - - - - - - -
SCHMDT 425100 Deferred Regulatory Expense-IDU IDU 40 - - - - - 40 - -
SCHMDT 425102 Reg Asset - CA GreenHouse Gas Allowance OTHER - - - - - - - -
SCHMDT 425103 Reg Asset - Other Regulatory Assets - Cu OTHER - - - - - - - -
SCHMDT 425104 Reg Asset - OR Asset Sale Gain Giveback OTHER - - - - - - - -
SCHMDT 425205 Misc Def Dr-Prop Damage Repairs SO - - - - - - - -
SCHMDT 425210 Amort of Debt Disc & Exp SNP - - - - - - - -
SCHMDT 425215 Unearned Joint Use Pole Contact Revenue SNPD 47 2 13 3 5 23 2 - -
SCHMDT 425225 Duke/Hermiston Contract Renegotiation SG - - - - - - - -
SCHMDT 425295 BPA Conservation Rate Credit SG - - - - - - - -
SCHMDT 425380 Idaho Customer Balancing Account OTHER - - - - - - - -
SCHMDT 425400 UT Kalamath Relicensing Costs OTHER (3,570) - - - - - - - (3,570)
SCHMDT 425700 Trojan Special Assessment -DOE-IRS TROJD - - - - - - - -
SCHMDT 425800 Allowance for Doubtful A/C-Grid West W/O SG - - - - - - - -
SCHMDT 430100 Customer Service / Weatherization OTHER - - - - - - - -
SCHMDT 430110 Reg Asset balance reclass OTHER 18,570 - - - - - - - 18,570
SCHMDT 430111 Reg Asset - SB 1149 Balance Reclass OTHER - - - - - - - -
SCHMDT 430112 Reg Asset - Other - Balance Reclass OTHER 545 - - - - - - - 545
SCHMDT 430113 Reg Asset - Def NPC Balance Reclass OTHER - - - - - - - -
SCHMDT 505115 Sales & Use Tax Accrual SO - - - - - - - -
SCHMDT 505125 Accrued Royalties SE - - - - - - - -
SCHMDT 505140 Purchase Card Trans Provision SO - - - - - - - -
SCHMDT 505170 West Valley Contract Termination Fee Acc SG - - - - - - - -
SCHMDT 505400 Bonus Liability SO - - - - - - - -
SCHMDT 505510 Vacation Accrual - PMI SE 11 0 3 1 2 5 1 0 -
SCHMDT 505520 PMI Bonus Accrual SE - - - - - - - -
10 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 505600 IGC Vacation Accrual SO - - - - - - - -
SCHMDT 605101 Trojan Decommissioning Costs - WA WA - - - - - - - -
SCHMDT 605102 Trojan Decommissioning Costs - OR OR - - - - - - - -
SCHMDT 605103 ARO/Reg Diff - Trojan - WA WA (3) - - (3) - - - - -
SCHMDT 605710 Reverse Accrued Final Reclamation OTHER - - - - - - - -
SCHMDT 610000 PMI Coal Mine Development SE - - - - - - - -
SCHMDT 610100 PMIDEVT COST AMORT SE (379) (5) (93) (28) (63) (165) (25) (0) -
SCHMDT 6101001 AMORT NOPAS 99-00 RAR SO 49 1 13 4 7 21 3 0 -
SCHMDT 610110 Ptax NOPAs SO - - - - - - - -
SCHMDT 610111 Bridger Coal Company Gain/Loss on Assets SE 129 2 32 10 21 56 8 0 -
SCHMDT 610114 PMI EITF Pre Stripping Costs SE (3,298) (47) (808) (245) (545) (1,437) (215) (1) -
SCHMDT 610130 781 Shopping Incentive_OR OTHER - - - - - - - -
SCHMDT 610135 SB1149 Costs_OR OTHER OTHER - - - - - - - -
SCHMDT 610140 OR Rate Refunds OTHER - - - - - - - -
SCHMDT 610141 WA Rate Refunds OTHER - - - - - - - -
SCHMDT 610142 Reg. Liability - UT Home Energy Lifeline UT 68 - - - - 68 - - -
SCHMDT 610143 REG LIABILITY - WA LOW ENERGY PROGRAM WA - - - - - - - -
SCHMDT 610145 REG LIAB-DSM OTHER - - - - - - - -
SCHMDT 610146 OR Reg Asset/Liability Consolidation OR 0 - 0 - - - - - -
SCHMDT 610148 Reg Liability - Def NPC Balance Reclass OTHER - - - - - - - -
SCHMDT 610149 Reg Liability - SB 1149 Balance Reclass OTHER - - - - - - - -
SCHMDT 705200 Oregon Gain on Sale of Halsey-OR OTHER - - - - - - - -
SCHMDT 705210 Property Insurance(Injuries & Damages) SO - - - - - - - -
SCHMDT 705232 CA West Valley Lease Reduction CA - - - - - - - -
SCHMDT 705233 West Valley Lease Reduction - ID IDU - - - - - - - -
SCHMDT 705234 West Valley Lease Reduction - WY WYP - - - - - - - -
SCHMDT 705235 UT West Valley Lease Reduction UT - - - - - - - -
SCHMDT 705250 A&G Credit - WA WA - - - - - - - -
SCHMDT 705251 A&G Credit-OR OR - - - - - - - -
SCHMDT 705252 A&G Credit-CA CA - - - - - - - -
SCHMDT 705253 A&G Credit - ID IDU - - - - - - - -
SCHMDT 705254 A&G Credit - WY WYP - - - - - - - -
SCHMDT 705261 Reg Liability - Sale of Renewable Energy OTHER - - - - - - - -
SCHMDT 705265 Reg Liab - OR Energy Conservation Charge OTHER (603) - - - - - - - (603)
SCHMDT 705300 Reg. Liability - Deferred Benefit_Arch S SE - - - - - - - -
SCHMDT 705305 Reg Liability-CA Gain on Sale of Asset CA - - - - - - - -
SCHMDT 705310 Reg Liability-UT Gain on Sale of Asset UT - - - - - - - -
SCHMDT 705320 Reg Liability-ID Gain on Sale of Asset IDU - - - - - - - -
SCHMDT 705330 Reg Liability-WY Gain on Sale of Asset WYP - - - - - - - -
SCHMDT 705337 Reg Liability - Sale of Renewable Energy OTHER - - - - - - - -
SCHMDT 705454 Reg Liability - UT Property Insurance Re UT (2,033) - - - - (2,033) - - -
SCHMDT 705534 Regulatory Liability - OR Asset Sale Gai OTHER - - - - - - - -
SCHMDT 705537 Regulatory Liability - Other Reg Liabili OTHER - - - - - - - -
SCHMDT 705700 Reg Liability - Current Reclass - Other OTHER - - - - - - - -
SCHMDT 705755 Reg Liability - Non current Reclass - Ot OTHER 140 - - - - - - - 140
11 of 12
Schedule M (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 715050 Microsoft Software License Liability SO - - - - - - - -
SCHMDT 715100 University of WY Contract Amort. WYP - - - - - - - -
SCHMDT 715350 Misc Deferred Credits SO - - - - - - - -
SCHMDT 715800 Redding Renegotiated Contract SG - - - - - - - -
SCHMDT 720100 FAS 106 Accruals SO - - - - - - - -
SCHMDT 720200 Deferred Comp Plan Benefits-PPL SO 802 17 219 62 110 346 48 0 -
SCHMDT 720300 PENSION / RETIREMENT ACCRUAL - CASH BASI SO - - - - - - - -
SCHMDT 720400 SUPPL. EXEC. RETIREMENT PLAN (SERP) SO - - - - - - - -
SCHMDT 720500 Severance Accrual SO (18) (0) (5) (1) (3) (8) (1) (0) -
SCHMDT 720550 Accrued CIC Severence SO - - - - - - - -
SCHMDT 720800 FAS 158 Pension Liability SO 31,278 657 8,536 2,430 4,290 13,504 1,853 7 -
SCHMDT 720805 FAS 158 - Funded Pension Asset SO - - - - - - - -
SCHMDT 720810 FAS 158 Post-Retirement Liability SO 8,352 175 2,279 649 1,146 3,606 495 2 -
SCHMDT 720815 FAS 158 Post Retirement Liability SO - - - - - - - -
SCHMDT 740100 Post Merger Loss-Reacquired Debt SNP - - - - - - - -
SCHMDT 910240 190LEGAL RESERVE SO - - - - - - - -
SCHMDT 910530 Injuries and Damages Reserve SO (7,222) (152) (1,971) (561) (991) (3,118) (428) (2) -
SCHMDT 910560 283SMUD REVENUE IMPUTATION-UT REG LIAB OTHER - - - - - - - -
SCHMDT 910905 PMI Underground Mine Cost Depletion SE - - - - - - - -
SCHMDT 910925 CA Refund OTHER - - - - - - - -
SCHMDT 920110 PMI WY Extraction Tax SE - - - - - - - -
SCHMDT Total 920,027 19,099 228,800 59,880 120,805 386,103 45,951 220 52,077
Grand Total 2,235,629 46,154 560,620 165,997 287,856 889,350 114,776 492 163,290
12 of 12
B7. D.I.T. EXPENSE AND
I.T.C. ADJUSTMENT

Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4101000 100105 190FAS 109 DEF TAX LIAB WA-NUTIL WA - - - - - - - -
4101000 105101 Capitalized Labor Cost for Powertax Inpu SO - - - - - - - -
4101000 105121 282PMI Book Depreciation SE - - - - - - - -
4101000 105122 Repair Deduction SG 39,629 563 10,282 3,135 5,853 17,327 2,457 13 -
4101000 105125 Tax Depreciation TAXDEPR 138,388 2,788 36,271 8,906 18,907 61,863 7,877 32 -
4101000 105126 282DIT PMIDepreciation-Tax SE 1,531 22 375 114 253 667 100 1 -
4101000 105137 Capitalized Depreciation SO 1,470 31 401 114 202 634 87 0 -
4101000 105141 AFUDC Debt SNP 4,519 86 1,186 339 622 2,015 268 1 1
4101000 1051411 AFUDC Equity SNP 8,534 163 2,240 641 1,174 3,806 506 2 1
4101000 105143 282Basis Intangible Difference SO 48 1 13 4 7 21 3 0 -
4101000 105147 Sec 1031 Like Kind Exchange SO - - - - - - - -
4101000 105148 Mine Safety Sec. 179E Election - PPW SE - - - - - - - -
4101000 105149 Mine Safety Sec. 179E Election - PMI SE - - - - - - - -
4101000 105152 Gain / (Loss) on Prop. Disposition GPS 2,431 51 663 189 333 1,050 144 1 -
4101000 105153 Contract Liability Basis Adjustment -Che SG (58) (1) (15) (5) (9) (26) (4) (0) -
4101000 105165 Coal Mine Development SE - - - - - - - -
4101000 105170 Coal Mine Extension SE - - - - - - - -
4101000 105171 PMI Coal Mine Extension Costs SE 162 2 40 12 27 71 11 0 -
4101000 105175 Cost of Removal GPS 10,031 211 2,738 779 1,376 4,331 594 2 -
4101000 1052203 Cholla SHL NOPA (Lease Amortization) SG 78 1 20 6 12 34 5 0 -
4101000 105470 282Book Gain/Loss on Land Sales GPS 235 5 64 18 32 101 14 0 -
4101000 110200 IGC Tax Percentage Depletion Deduct SE - - - - - - - -
4101000 110205 SRC Tax Percentage Depletion Deduct SE 8 0 2 1 1 3 1 0 -
4101000 1102051 Tax Percentage Depletion - Deduction (Bl SE - - - - - - - -
4101000 120105 Willow Wind Account Receivable WA - - - - - - - -
4101000 205025 PMI-Fuel Cost Adjustment SE 700 10 171 52 116 305 46 0 -
4101000 205200 M&S INVENTORY WRITE-OFF SNPD (3) (0) (1) (0) (0) (1) (0) - -
4101000 205205 Inventory Reserve - PMI SE 0 0 0 0 0 0 0 0 -
4101000 205411 190PMISec263A SE (1,294) (18) (317) (96) (214) (564) (84) (0) -
4101000 210100 283OR PUC Prepaid Taxes OR 10 - 10 - - - - - -
4101000 210120 283UT PUC Prepaid Taxes UT (1) - - - - (1) - - -
4101000 210130 283ID PUC Prepaid Taxes IDU (3) - - - - - (3) - -
4101000 210140 283WY PSC Prepaid Taxes WYP - - - - - - - -
4101000 210180 283Prepaid Membership Fees-EEI WSCC SO (954) (20) (260) (74) (131) (412) (57) (0) -
4101000 210185 Prepaid Aircraft Maintenance Costs SG (15) (0) (4) (1) (2) (7) (1) (0) -
4101000 210190 Prepaid Water Rights SG (8) (0) (2) (1) (1) (3) (0) (0) -
4101000 210195 Prepaid Surety Bond Costs SO - - - - - - - -
4101000 287396 Regulatory Liabilities - Interim Provisi OTHER - - - - - - - -
4101000 287616 Regulatory Assets - Interim Provisions OTHER - - - - - - - -
4101000 320210 190R&E Expense Sec174 Deduction SO - - - - - - - -
4101000 320271 Contra Reg Asset - Pension Plan CTG SO 403 8 110 31 55 174 24 0 -
4101000 320279 Reg Liability - FAS 158 Post Retirement SO - - - - - - - -
4101000 320285 Reg Asset-Post Employment Costs SO (117) (2) (32) (9) (16) (51) (7) (0) -
4101000 320290 LT Prepaid IBEW 57 Pension Contribution OTHER - - - - - - - -
4101000 320291 Prepaid IBEw 57 Pension Contribution - C OTHER - - - - - - - -
4101000 415110 190DEF REG ASSET-TRANSM SVC DEPOSIT SG (449) (6) (117) (36) (66) (196) (28) (0) -
4101000 415120 190DEF REG ASSET-FOOTE CREEK CONTRACT SG - - - - - - - -
4101000 415200 REG ASSET - OR TRANSPORTATION ELECTRIFIC OTHER 12 - - - - - - - 12
4101000 415300 283Hazardous Waste/Environmental Cleanup SO 940 20 256 73 129 406 56 0 -
1 of 7
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4101000 415406 Reg Asset Utah ECAM OTHER - - - - - - - -
4101000 415410 Reg Asset - Energy West Mining SE 1,725 24 423 128 285 752 113 1 -
4101000 415411 ContraRA DeerCreekAband CA CA (27) (27) - - - - - - -
4101000 415412 ContraRA DeerCreekAband ID IDU (104) - - - - - (104) - -
4101000 415413 ContraRA DeerCreekAband OR OR (360) - (360) - - - - - -
4101000 415414 ContraRA DeerCreekAband UT UT 9 - - - - 9 - - -
4101000 415415 ContraRA DeerCreekAband WA WA (120) - - (120) - - - - -
4101000 415416 ContraRA DeerCreekAband WY WYU - - - - - - - -
4101000 415417 Contra RA UMWA Pension CA OTHER 2 - - - - - - - 2
4101000 415418 Contra RA UMWA Pension ID OTHER - - - - - - - -
4101000 415419 Contra RA UMWA Pension OR OTHER - - - - - - - -
4101000 415420 Contra RA UMWA Pension UT OTHER - - - - - - - -
4101000 415421 Contra RA UMWA Pension WA OTHER 8 - - - - - - - 8
4101000 415422 Contra RA UMWA Pension WY OTHER - - - - - - - -
4101000 415501 Cholla Plt Transact Costs- APS Amort - I IDU - - - - - - - -
4101000 415502 Cholla Plt Transact Costs- APS Amort - O OR - - - - - - - -
4101000 415530 Reg Asset - ID 2017 Protocol - MSP Defer IDU 37 - - - - - 37 - -
4101000 415531 Reg Asset - UT 2017 Protocol - MSP Defer UT 1,082 - - - - 1,082 - - -
4101000 415532 Reg Asset - WY 2017 Protocol - MSP Defer WYP 393 - - - 393 - - - -
4101000 415545 Reg Asset - WA Merwin Project OTHER - - - - - - - -
4101000 415585 Reg Asset - OR Sch 203 - Black Cap OTHER - - - - - - - -
4101000 415655 CA GHG Allowance OTHER - - - - - - - -
4101000 415675 Reg Asset - UT - Deferred Stock Redempti OTHER (20) - - - - - - - (20)
4101000 415676 Reg Asset - WY - Deferred Stock Redempti OTHER (7) - - - - - - - (7)
4101000 415677 Reg Asset - Pref Stock Redemp Loss WA OTHER (3) - - - - - - - (3)
4101000 415680 190Def Intervenor Funding Grants-OR OTHER 96 - - - - - - - 96
4101000 415700 190Reg Liabs BPA balancing accounts-OR OTHER - - - - - - - -
4101000 415701 CA Deferred Intervenor Funding OTHER 0 - - - - - - - 0
4101000 415815 Insurance Reserve SO (632) (13) (173) (49) (87) (273) (37) (0) -
4101000 415820 Contra Pension Reg Asset MMT & CTG OR OR 248 - 248 - - - - - -
4101000 415821 Contra Pension Reg Asset MMT & CTG WY WYP - - - - - - - -
4101000 415823 Contra Pension Reg Asset CTG - UT UT - - - - - - - -
4101000 415824 Contra Pension Reg Asset MMT & CTG CA CA 22 22 - - - - - - -
4101000 415825 Contra Pension Reg Asset CTG - WA WA - - - - - - - -
4101000 415845 Reg Asset - OR Sch 94 Distribution Safet OTHER - - - - - - - -
4101000 415850 Unrecovered Plant Powerdale SG - - - - - - - -
4101000 415851 Powerdale Hydro Decom Reg Asset - CA CA - - - - - - - -
4101000 415862 Reg Asset - CA Mobile Home Park Conversi OTHER 31 - - - - - - - 31
4101000 415863 Reg Asset - UT Subscriber Solar Program UT 28 - - - - 28 - - -
4101000 415866 Reg Asset - OR Solar Feed-in Tariff OTHER (50) - - - - - - - (50)
4101000 415869 Reg Asset - CA Deferred Net Power Costs OTHER - - - - - - - -
4101000 415870 Deferred Excess Net Power Costs CA CA 616 616 - - - - - - -
4101000 415874 Deferred Excess Net Power Costs - WY 09 OTHER 1,355 - - - - - - - 1,355
4101000 415875 Deferred Excess Net Power Costs - UT OTHER 5,609 - - - - - - - 5,609
4101000 415878 REG ASSET - UT LIQUIDATED DAMAGES NAUGHT UT (9) - - - - (9) - - -
4101000 415879 Reg Asset - WY Liquidation Damages N2 WYP (1) - - - (1) - - - -
4101000 415882 Deferral of Renewable Energy Credit - WA OTHER 4 - - - - - - - 4
4101000 415884 Reg Asset - Current Reclass - Other OTHER - - - - - - - -
4101000 415885 Reg Asset - Noncurrent Reclass - Other OTHER (34) - - - - - - - (34)
2 of 7
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4101000 415886 Reg Asset - ID Deferred Excess Net Power OTHER - - - - - - - -
4101000 415888 Reg Asset - UT Deferred Excess Net Power OTHER - - - - - - - -
4101000 415892 Deferred Excess Net Power Costs - ID 09 OTHER 2,137 - - - - - - - 2,137
4101000 415894 Reg Asset - REC Sales Deferral - CA - No OTHER - - - - - - - -
4101000 415900 OR SB 408 Recovery OTHER - - - - - - - -
4101000 415901 Reg Asset - WY Deferred Excess Net Power OTHER - - - - - - - -
4101000 415903 Reg Asset _ REC Sales Deferral - WA OTHER - - - - - - - -
4101000 415904 Reg Asset - WY REC's in Rates - Current OTHER - - - - - - - -
4101000 415905 Reg Asset - OR REC's in Rates - Current OTHER - - - - - - - -
4101000 415906 Reg Asset - REC Sales Deferral - OR - No OTHER (46) - - - - - - - (46)
4101000 415907 Reg Asset - CA Solar Feed-in Tariff - Cu OTHER - - - - - - - -
4101000 415908 Reg Asset - OR Solar Feed-In Tariff - Cu OTHER - - - - - - - -
4101000 415910 Reg Asset - Naughton Unit #3 Costs OTHER - - - - - - - -
4101000 415917 Reg Asset - Naughton Unit #3 Costs - CA OTHER - - - - - - - -
4101000 415918 Reg Asset - RPS Compliance Purchases OTHER - - - - - - - -
4101000 415920 Reg Asset - Depreciation Increase - ID IDU (1,038) - - - - - (1,038) - -
4101000 415921 Reg Asset - Depreciation Increase - UT UT (31) - - - - (31) - - -
4101000 415922 Reg Asset - Depreciation Increase - WY WYP (109) - - - (109) - - - -
4101000 415923 Reg Asset - Carbon Unrecovered Plant - I IDU (118) - - - - - (118) - -
4101000 415924 Reg Asset - Carbon Unrecovered Plant - U UT (847) - - - - (847) - - -
4101000 415925 Reg Asset - Carbon Unrecovered Plant - W WYP (285) - - - (285) - - - -
4101000 415930 Reg Asset - Carbon Decommissioning - ID IDU - - - - - - - -
4101000 415931 Reg Asset - Carbon Decommissioning - UT UT - - - - - - - -
4101000 415932 Reg Asset - Carbon Decommissioning - WY WYP - - - - - - - -
4101000 415933 Reg Liability - Contra - Carbon Decommis IDU - - - - - - - -
4101000 415934 Reg Liability - Contra - Carbon Decommis UT - - - - - - - -
4101000 415935 Reg Liability - Contra - Carbon Decommis WYP (132) - - - (132) - - - -
4101000 415936 REG ASSET - CARBON PLANT DECOMMISSIONING SG - - - - - - - -
4101000 425100 190Deferred Regulatory Expense-IDU IDU 10 - - - - - 10 - -
4101000 425102 Reg Asset - CA GreenHouse Gas Allowance OTHER - - - - - - - -
4101000 425103 Reg Asset - Other Regulatory Assets - Cu OTHER - - - - - - - -
4101000 425104 Reg Asset - OR Asset Sale Gain Giveback OTHER - - - - - - - -
4101000 425215 283Unearned Joint Use Pole Contact Revnu SNPD 12 0 3 1 1 6 1 - -
4101000 425225 Duke/Hermiston Contract Renegotiation SG - - - - - - - -
4101000 425295 BPA Conservation Rate Credit SG - - - - - - - -
4101000 425400 UT Kalamath Relicensing Costs OTHER (878) - - - - - - - (878)
4101000 430110 Reg Asset Balance Reclass OTHER 4,566 - - - - - - - 4,566
4101000 430111 Reg Assets - SB 1149 Balance Reclass OTHER - - - - - - - -
4101000 430112 Reg Asset - Other - Balance Reclass OTHER 134 - - - - - - - 134
4101000 430113 Reg Asset - Def NPC Balance Reclass OTHER - - - - - - - -
4101000 505510 190PMI Vacation/Bonus SE 3 0 1 0 0 1 0 0 -
4101000 505600 190Vacation Sickleave & PT Accrual SO - - - - - - - -
4101000 605101 Trojan Decommissioning Costs - WA WA - - - - - - - -
4101000 605102 Trojan Decommissioning Costs - OR OR - - - - - - - -
4101000 605103 ARO/Reg Diff - Trojan - WA WA (1) - - (1) - - - - -
4101000 610100 283PMI AMORT DEVELOPMENT SE (93) (1) (23) (7) (15) (41) (6) (0) -
4101000 6101001 190NOPA 103-99-00 RAR SO 12 0 3 1 2 5 1 0 -
4101000 610111 283PMI SALE OF ASSETS SE 32 0 8 2 5 14 2 0 -
4101000 610114 PMI EITF Pre stripping Cost SE (811) (11) (199) (60) (134) (353) (53) (0) -
3 of 7
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4101000 610142 283Reg Liability-UT Home Energy Lifeline UT 17 - - - - 17 - - -
4101000 610143 283Reg Liability-WA Low Energy Program WA - - - - - - - -
4101000 610146 190OR Reg Asset/Liability Consol OR 0 - 0 - - - - - -
4101000 705200 190OR Gain on Sale of Halsey-OR OTHER - - - - - - - -
4101000 705210 190Property Insurance SO - - - - - - - -
4101000 705261 Reg Liability - Sale of Renewable Energy OTHER - - - - - - - -
4101000 705265 Reg Liab - OR Energy Conservation Charge OTHER (148) - - - - - - - (148)
4101000 705300 Reg. Liability - Deferred Benefit_Arch S SE - - - - - - - -
4101000 705305 Reg Liability-CA Gain on Sale of Asset CA - - - - - - - -
4101000 705337 Reg Liability - Sale of Renewable Energy OTHER - - - - - - - -
4101000 705454 Reg Liability - UT Property Insurance Re UT (500) - - - - (500) - - -
4101000 705534 Regulatory Liability - OR Asset Sale Gai OTHER - - - - - - - -
4101000 705537 Regulatory Liability - Other Reg Liabili OTHER - - - - - - - -
4101000 705700 Reg Liability - Current Reclass - Other OTHER - - - - - - - -
4101000 705755 Reg Liability - Non current Reclass - Ot OTHER 34 - - - - - - - 34
4101000 715800 190Redding Contract SG - - - - - - - -
4101000 720200 190Deferred Compensation Payout SO 197 4 54 15 27 85 12 0 -
4101000 720300 190Pension/Retirement (Accrued/Prepaid) SO - - - - - - - -
4101000 720500 190Severance SO (5) (0) (1) (0) (1) (2) (0) (0) -
4101000 720800 190FAS 158 Pension Liability SO 7,690 162 2,099 597 1,055 3,320 456 2 -
4101000 720805 FAS 158 - Funded Pension Asset SO - - - - - - - -
4101000 720810 190FAS 158 Post Retirement Liability SO 2,053 43 560 160 282 887 122 0 -
4101000 720815 FAS 158 Post Retirement Liability SO - - - - - - - -
4101000 910530 190Injuries & Damages SO (1,776) (37) (485) (138) (244) (767) (105) (0) -
4101000 910560 283SMUD Revenue Imputation-UT Reg Liab OTHER - - - - - - - -
4101000 Total 226,203 4,696 56,254 14,723 29,702 94,930 11,298 54 12,804
4111000 100105 283FAS 109 Def Tax Liab WA-NUTIL OTHER 389 - - - - - - - 389
4111000 105100 190CAPITALIZED LABOR COSTS SO (1,207) (25) (329) (94) (165) (521) (71) (0) -
4111000 105112 Non-Protected PP&E EDIT - UT UT (104,732) - - - - (104,732) - - -
4111000 1051151 Depreciation Flow-Through - CA CA (888) (888) - - - - - - -
4111000 1051152 Depreciation Flow-Through - FERC FERC (283) - - - - - - (283) -
4111000 1051153 Depreciation Flow-Through - ID IDU (1,829) - - - - - (1,829) - -
4111000 1051154 Depreciation Flow-Through - OR OR (8,378) - (8,378) - - - - - -
4111000 1051155 Depreciation Flow-Through - OTHER OTHER (107) - - - - - - - (107)
4111000 1051156 Depreciation Flow-Through - UT UT (12,724) - - - - (12,724) - - -
4111000 1051157 Depreciation Flow-Through - WA WA (1,031) - - (1,031) - - - - -
4111000 1051158 Depreciation Flow-Through - WYP WYP (3,357) - - - (3,357) - - - -
4111000 1051159 Depreciation Flow-Through - WYU WYU (800) - - - (800) - - - -
4111000 105120 Book Depreciation SCHMDEXP (237,943) (5,290) (66,338) (19,411) (34,162) (98,825) (13,858) (59) -
4111000 105121 282DIT PMIDepreciation-Book SE (4,087) (58) (1,001) (304) (676) (1,780) (267) (1) -
4111000 105123 Sec 481a Adj- Repair Deduction SG - - - - - - - -
4111000 105130 CIAC CIAC (26,469) (869) (7,043) (1,710) (2,776) (12,755) (1,316) - -
4111000 105140 Highway Relocation SNPD (516) (17) (137) (33) (54) (249) (26) - -
4111000 105142 Avoided Costs SNP (7,342) (140) (1,927) (551) (1,010) (3,274) (435) (2) (1)
4111000 105146 Capitalization of Test Energy SG - - - - - - - -
4111000 105220 282CHOLLA TAX LEASE SG (349) (5) (90) (28) (52) (152) (22) (0) -
4111000 105471 UT Kalamath Relicensing Costs OTHER - - - - - - - -
4111000 110100 283BOOK COST DEPLETION ADDBACK SE - - - - - - - -
4111000 205100 190COAL PILE INVENTORY SE (81) (1) (20) (6) (13) (35) (5) (0) -
4 of 7
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 205210 ERC (Emission Reduction Credit) Impairme SE - - - - - - - -
4111000 210200 283Prepaid Taxes-Property Taxes GPS 49 1 13 4 7 21 3 0 -
4111000 220100 190Bad Debt Allowance BADDEBT 521 26 205 77 33 161 19 - -
4111000 2874941 190Idaho ITC Credits SO - - - - - - - -
4111000 320270 Reg Asset FAS 158 Pension Liab SO (9,222) (194) (2,517) (717) (1,265) (3,982) (546) (2) -
4111000 320280 Reg Asset FAS 158 Post Retire Liab SO 1,511 32 412 117 207 652 90 0 -
4111000 320281 Reg Asset - Post-Retirement Settlement L SO (87) (2) (24) (7) (12) (37) (5) (0) -
4111000 320282 Reg Asset - Post-Retirement Settlement L UT 72 - - - - 72 - - -
4111000 320283 Reg Asset - Post-Retirement Settlement L WYU (5) - - - (5) - - - -
4111000 415115 Reg Asset - UT STEP Pilot Programs Balan OTHER (1,044) - - - - - - - (1,044)
4111000 415301 190Hazardous Waste/Environmental-WA WA (12) - - (12) - - - - -
4111000 415406 Reg Asset Utah ECAM OTHER - - - - - - - -
4111000 415423 Contra PP&E Deer Creek SE - - - - - - - -
4111000 415424 Contra Reg Asset - Deer Creek Abandonmen SE (5,456) (77) (1,336) (405) (902) (2,377) (356) (2) -
4111000 415425 Contra Reg Asset - UMWA Pension OTHER (112) - - - - - - - (112)
4111000 415430 Reg Asset - CA - Transportation Electri OTHER (113) - - - - - - - (113)
4111000 415500 283Cholla Plt Trans-APS Amort SGCT - - - - - - - -
4111000 415510 283WA DISALLOWED COLSTRIP #3 WRITE-OFF WA (13) - - (13) - - - - -
4111000 415702 REG ASSET - LAKE SIDE LIQ - WY WYP (7) - - - (7) - - - -
4111000 415703 Goodnoe Hills Liquidation Damages - WY WYP (5) - - - (5) - - - -
4111000 415704 Reg Liability - Tax Revenue Adjustment - UT - - - - - - - -
4111000 415705 Reg Liability - Tax Revenue Adjustment - WYP - - - - - - - -
4111000 415710 Reg Liability - WA - Accelerated Depreci WA (3,101) - - (3,101) - - - - -
4111000 415803 RTO Grid West N/R Writeoff WA WA - - - - - - - -
4111000 415804 RTO Grid West Notes Receivable-OR OR - - - - - - - -
4111000 415806 RTO Grid West N/R Writeoff ID IDU - - - - - - - -
4111000 415822 Reg Asset _ Pension MMT -UT UT - - - - - - - -
4111000 415827 Reg Asset Post Retirement MMT - OR OR (47) - (47) - - - - - -
4111000 415828 Reg Asset Post Retirement MMT - WY WYP - - - - - - - -
4111000 415829 Reg Asset - Post - Ret MMT -UT UT - - - - - - - -
4111000 415831 Reg Asset Post Retirement MMT - CA CA (4) (4) - - - - - - -
4111000 415840 Reg Asset-Deferred OR Independent Evalua OTHER - - - - - - - -
4111000 415852 Powerdale Decommissioning Reg Asset - ID IDU (6) - - - - - (6) - -
4111000 415853 Powerdale Decommissioning Reg Asset - OR OR - - - - - - - -
4111000 415854 Powerdale Decommissioning Reg Asset - WA WA - - - - - - - -
4111000 415855 CA - January 2010 Storm Costs OTHER 536 - - - - - - - 536
4111000 415856 Powerdale Decommissioning Reg Asset - WY WYP - - - - - - - -
4111000 415857 ID - Deferred Overburden Costs OTHER 34 - - - - - - - 34
4111000 415858 WY - Deferred Overburden Costs WYP 96 - - - 96 - - - -
4111000 415859 WY - Deferred Advertising Costs WYP - - - - - - - -
4111000 415865 Reg Asset - UT MPA OTHER - - - - - - - -
4111000 415867 Reg Asset - CA Solar Feed-in Tariff OTHER - - - - - - - -
4111000 415868 Reg Asset - UT - Solar Incentive Program OTHER 1,044 - - - - - - - 1,044
4111000 415876 Deferred Excess Net PowerCosts - OR OTHER - - - - - - - -
4111000 415881 Deferral of Renewable Energy Credit - UT OTHER 235 - - - - - - - 235
4111000 415883 Deferral of Renewable Energy Credit - WY OTHER 78 - - - - - - - 78
4111000 415890 ID MEHC 2006 Transition Costs IDU - - - - - - - -
4111000 415891 WY - 2006 Transition Severance Costs WYP - - - - - - - -
4111000 415893 OR - MEHC Transition Service Costs OTHER - - - - - - - -
5 of 7
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 415895 OR_RCAC SEP-DEC 07 DEFERRED OR - - - - - - - -
4111000 415896 WA - Chehalis Plant Revenue Requirement WA - - - - - - - -
4111000 415897 Reg Asset MEHC Transition Service Costs CA - - - - - - - -
4111000 415898 Deferred Coal Costs - Naughton Contract SE - - - - - - - -
4111000 415902 Reg Asset - UT REC's in Rates - Current OTHER - - - - - - - -
4111000 415911 Contra Reg Asset - Naughton Unit $3 - CA CA - - - - - - - -
4111000 415912 Contra Reg Asset - Naughton Unit #3 - OR OTHER - - - - - - - -
4111000 415913 Contra Reg Asset - Naughton Unit #3 - WA OTHER - - - - - - - -
4111000 415914 Reg Asset - UT - Naughton U3 Costs UT - - - - - - - -
4111000 415915 Reg Asset - WY - Naughton U3 Costs WYP - - - - - - - -
4111000 415926 Reg Liability - Depreciation Decrease - OTHER (297) - - - - - - - (297)
4111000 415927 Reg Liability - Depreciation Decrease De WA - - - - - - - -
4111000 415938 Reg Asset - Carbon Plant Decommissioning CA - - - - - - - -
4111000 425105 Reg Asset - OR Asset Sale Gain Giveback OTHER 187 - - - - - - - 187
4111000 425125 Deferred Coal Cost - Arch SE - - - - - - - -
4111000 425215 283Unearned Joint Use Pole Contact Revnu SNPD - - - - - - - -
4111000 425250 283TGS BUYOUT-SG SG (4) (0) (1) (0) (1) (2) (0) (0) -
4111000 425280 283JOSEPH SETTLEMENT-SG SG (3) (0) (1) (0) (0) (1) (0) (0) -
4111000 425360 190Hermiston Swap SG (42) (1) (11) (3) (6) (18) (3) (0) -
4111000 425380 190Idaho Customer Bal Acct OTHER - - - - - - - -
4111000 430100 283Weatherization OTHER (4,909) - - - - - - - (4,909)
4111000 430117 Reg Asset - Current DSM OTHER - - - - - - - -
4111000 505115 283Sales & Use Tax Audit SO - - - - - - - -
4111000 505125 190Accrued Royalties SE (423) (6) (104) (31) (70) (184) (28) (0) -
4111000 505400 190Bonus Liability SO 20 0 5 2 3 8 1 0 -
4111000 505600 190Vacation Sickleave & PT Accrual SO (58) (1) (16) (5) (8) (25) (3) (0) -
4111000 505601 Sick Leave Accrual - PMI SE (0) (0) (0) (0) (0) (0) (0) (0) -
4111000 505700 190Accrued Retention Bonus SO (84) (2) (23) (7) (12) (36) (5) (0) -
4111000 605100 283TROJAN DECOMMISSIONING AMORT TROJD 9 0 2 1 1 4 1 0 -
4111000 605301 Environmental Liability - Regulated SO (787) (17) (215) (61) (108) (340) (47) (0) -
4111000 605710 REVERSE ACCRUED FINAL RECLAMATION OTHER 59 - - - - - - - 59
4111000 605715 Trapper Mine Contract Obligation SE (64) (1) (16) (5) (11) (28) (4) (0) -
4111000 610000 283PMI Development Costs SE 21 0 5 2 3 9 1 0 -
4111000 610143 283Reg Liability-WA Low Energy Program WA 215 - - 215 - - - - -
4111000 610144 Reg Liability - CA California Alternativ OTHER - - - - - - - -
4111000 610145 190REG LIAB_DSM OTHER (4,566) - - - - - - - (4,566)
4111000 610148 Reg Liability - Def NPC Balance Reclass OTHER - - - - - - - -
4111000 705240 283CA Alternative Rate for Energy Progra OTHER (60) - - - - - - - (60)
4111000 705241 Reg Liability - CA California Alternativ OTHER - - - - - - - -
4111000 705245 REG LIABILITY - OR DIRECT ACCESS 5 YEAR OTHER (416) - - - - - - - (416)
4111000 705262 Reg Liability - Sale of REC's-ID OTHER - - - - - - - -
4111000 705263 Reg Liability - Sale of REC's-WA OTHER - - - - - - - -
4111000 705266 Reg Liability - Energy Savings Assistanc OTHER 27 - - - - - - - 27
4111000 705267 Reg Liability - WA Decoupling Mechanism OTHER (508) - - - - - - - (508)
4111000 705283 Non-Property EDIT - UT UT (22,561) - - - - (22,561) - - -
4111000 705301 Reg Liability - OR 2010 Protocol Def OR - - - - - - - -
4111000 705336 Reg Liability - Sale of Renewable Energy OTHER - - - - - - - -
4111000 705340 Reg Liability - Excess Income Tax Deferr OTHER (787) - - - - - - - (787)
4111000 705341 Reg Liability - Excess Income Tax Deferr OTHER (137) - - - - - - - (137)
6 of 7
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2018
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 705342 Reg Liability - Excess Income Tax Deferr OTHER (11,938) - - - - - - - (11,938)
4111000 705343 Reg Liability - Excess Income Tax Deferr OTHER (130) - - - - - - - (130)
4111000 705344 Reg Liability - Excess Income Tax Deferr OTHER (2,091) - - - - - - - (2,091)
4111000 705345 Reg Liability - Excess Income Tax Deferr OTHER (1,722) - - - - - - - (1,722)
4111000 705346 Deferral of Protected PP&E ARAM - CA CA 668 668 - - - - - - -
4111000 705347 Deferral of Protected PP&E ARAM - ID IDU 1,960 - - - - - 1,960 - -
4111000 705348 Deferral of Protected PP&E ARAM - OR OR 7,877 - 7,877 - - - - - -
4111000 705349 Deferral of Protected PP&E ARAM - UT UT 13,721 - - - - 13,721 - - -
4111000 705350 Deferral of Protected PP&E ARAM - WA WA 2,054 - - 2,054 - - - - -
4111000 705351 Deferral of Protected PP&E ARAM - WY WYU 4,387 - - - 4,387 - - - -
4111000 705400 Reg Liability - OR Injuries & Damages Re OR (122) - (122) - - - - - -
4111000 705420 Reg Liability - CA GHG Allowance Revenue OTHER (255) - - - - - - - (255)
4111000 705451 Reg Liability - OR Property Insurance Re OR (894) - (894) - - - - - -
4111000 705453 Reg Liability - ID Property Insurance Re IDU (28) - - - - - (28) - -
4111000 705455 Reg Liability - WY Property Insurance Re WYP (86) - - - (86) - - - -
4111000 705500 Reg Liability - Powerdale Decommissionin UT - - - - - - - -
4111000 705514 Regulatory Liability - OR Deferred Exces OTHER - - - - - - - -
4111000 705515 Regulatory Liability - OR Deferred Exces OTHER (1,391) - - - - - - - (1,391)
4111000 705517 Regulatory Liability - UT Deferred Exces OTHER 983 - - - - - - - 983
4111000 705518 Regulatory Liability - WA Deferred Exces OTHER - - - - - - - -
4111000 705519 Regulatory Liability - WA Deferred Exces OTHER (1,142) - - - - - - - (1,142)
4111000 705521 Regulatory Liability - WY Deferred Exces OTHER 1,942 - - - - - - - 1,942
4111000 705522 Regulatory Liability - UT RECS in Rates OTHER - - - - - - - -
4111000 705523 Regulatory Liability - WA RECS in Rates OTHER - - - - - - - -
4111000 705525 REGULATORY LIABILITY - SALE OF REC - OR OTHER - - - - - - - -
4111000 705526 Regulatory Liability - CA Solar Feed-in OTHER - - - - - - - -
4111000 705527 Regulatory Liability - CA Solar Feed-in OTHER 114 - - - - - - - 114
4111000 705530 Regulatory Liability - UT Solar Feed-in OTHER - - - - - - - -
4111000 705531 Regulatory Liability - UT Solar Feed-in OTHER (1,009) - - - - - - - (1,009)
4111000 705536 Regulatory Liability - CA GreenHouse Gas OTHER - - - - - - - -
4111000 705600 RegLiability - OR 2012 GRC Giveback OTHER - - - - - - - -
4111000 705700 Reg Liability - Current Reclass - Other OTHER - - - - - - - -
4111000 715105 MCI FOG Wire Lease SG (0) (0) (0) (0) (0) (0) (0) (0) -
4111000 715720 190NW Power Act(BPA Regional Crs)-WA OTHER 43 - - - - - - - 43
4111000 715810 Chehalis WA EFSEC C02 Mitigation Obligat SG 58 1 15 5 9 26 4 0 -
4111000 720300 190Pension/Retirement (Accrued/Prepaid) SO 38 1 10 3 5 16 2 0 -
4111000 720560 Pension Liability - UMWA Withdrawal Obli SE - - - - - - - -
4111000 740100 283Post Merger Debt Loss SNP (144) (3) (38) (11) (20) (64) (9) (0) (0)
4111000 910245 Contra Receivable from Joint Owners SO 26 1 7 2 3 11 2 0 -
4111000 910905 283PMI BCC Underground Mine Cost Deplet SE (231) (3) (57) (17) (38) (101) (15) (0) -
4111000 920110 190PMIWYExtractionTax SE (79) (1) (19) (6) (13) (35) (5) (0) -
4111000 930100 190OR BETC Credit OTHER - - - - - - - -
4111000 9301001 190OR BETC Credit SG - - - - - - - -
4111000 999998 Deferred Income Tax Expense ~ Solar ITC SG 1 0 0 0 0 1 0 0 -
4111000 Total (449,350) (6,875) (82,150) (25,088) (40,880) (250,138) (16,807) (350) (27,062)
Grand Total (223,146) (2,179) (25,896) (10,365) (11,178) (155,208) (5,510) (296) (14,258)
7 of 7
Investment Tax Credit Amortization
Twelve Months Ending - December 2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4114000 DEF ITC-EL-FED-CR 0 DEF ITC CREDIT FED DGU (3,152) - - - (150) (2,630) (373) (2) -
4114000 Total (3,152) - - - (150) (2,630) (373) (2) -
Grand Total (3,152) - - - (150) (2,630) (373) (2) -
1 of 1
B8. PLANT IN SERVICE

Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS IDU 1,000 - - - - - 1,000 -
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG 10,498 149 2,724 830 1,550 4,590 651 3
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG-P 175,525 2,492 45,541 13,884 25,923 76,744 10,882 58
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG-U 9,790 139 2,540 774 1,446 4,281 607 3
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS UT (32,081) - - - - (32,081) - -
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS OR 531 - 531 - - - - -
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS SG 40,248 571 10,443 3,184 5,944 17,598 2,495 13
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS UT 1,579 - - - - 1,579 - -
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS WYP 4,179 - - - 4,179 - - -
1010000 ELEC PLANT IN SERV 3031050 RCMS - REGION CONSTRUCTION MGMT SYSTEM SO 11,051 232 3,016 859 1,516 4,771 655 3
1010000 ELEC PLANT IN SERV 3031080 FUEL MANAGEMENT SYSTEM SO 3,293 69 899 256 452 1,422 195 1
1010000 ELEC PLANT IN SERV 3031230 AUTOMATE POLE CARD SYSTEM SO 4,410 93 1,203 343 605 1,904 261 1
1010000 ELEC PLANT IN SERV 3031680 DISTRIBUTION AUTOMATION PILOT PROJECT SO 13,886 292 3,790 1,079 1,904 5,995 823 3
1010000 ELEC PLANT IN SERV 3031760 RECORD CENTER MANAGEMENT SOFTWARE SO 291 6 79 23 40 126 17 0
1010000 ELEC PLANT IN SERV 3031830 CUSTOMER SERVICE SYSTEM (CSS) CN 123,454 2,967 38,635 8,603 9,233 58,845 5,169 -
1010000 ELEC PLANT IN SERV 3032040 S A P SO 177,850 3,736 48,538 13,818 24,393 76,788 10,535 42
1010000 ELEC PLANT IN SERV 3032220 ENTERPRISE DATA WRHSE - BI RPTG TOOL SO 1,660 35 453 129 228 717 98 0
1010000 ELEC PLANT IN SERV 3032270 ENTERPRISE DATA WAREHOUSE SO 5,877 123 1,604 457 806 2,537 348 1
1010000 ELEC PLANT IN SERV 3032330 FIELDNET PRO METER READING SYST -HRP REP SO 2,908 61 794 226 399 1,255 172 1
1010000 ELEC PLANT IN SERV 3032340 FACILITY INSPECTION REPORTING SYSTEM SO 2,020 42 551 157 277 872 120 0
1010000 ELEC PLANT IN SERV 3032360 2002 GRID NET POWER COST MODELING SO 8,960 188 2,445 696 1,229 3,868 531 2
1010000 ELEC PLANT IN SERV 3032450 MID OFFICE IMPROVEMENT PROJECT SO 10,561 222 2,882 821 1,448 4,560 626 2
1010000 ELEC PLANT IN SERV 3032510 OPERATIONS MAPPING SYSTEM SO 10,386 218 2,835 807 1,425 4,484 615 2
1010000 ELEC PLANT IN SERV 3032530 POLE ATTACHMENT MGMT SYSTEM SO 1,892 40 516 147 260 817 112 0
1010000 ELEC PLANT IN SERV 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO 2,416 51 659 188 331 1,043 143 1
1010000 ELEC PLANT IN SERV 3032600 SINGLE PERSON SCHEDULING SO 12,958 272 3,536 1,007 1,777 5,595 768 3
1010000 ELEC PLANT IN SERV 3032640 TIBCO SOFTWARE SO 6,170 130 1,684 479 846 2,664 365 1
1010000 ELEC PLANT IN SERV 3032670 C&T OFFICIAL RECORD INFO SYSTEM SO 1,586 33 433 123 218 685 94 0
1010000 ELEC PLANT IN SERV 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG 1,600 23 415 127 236 699 99 1
1010000 ELEC PLANT IN SERV 3032710 ROUGE RIVER HYDRO INTANGIBLES SG 221 3 57 18 33 97 14 0
1010000 ELEC PLANT IN SERV 3032740 GADSBY INTANGIBLE ASSETS SG 51 1 13 4 8 22 3 0
1010000 ELEC PLANT IN SERV 3032760 SWIFT 2 IMPROVEMENTS SG 23,200 329 6,019 1,835 3,426 10,144 1,438 8
1010000 ELEC PLANT IN SERV 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENT SG 652 9 169 52 96 285 40 0
1010000 ELEC PLANT IN SERV 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 117 2 30 9 17 51 7 0
1010000 ELEC PLANT IN SERV 3032830 VCPRO - XEROX CUST STMT FRMTR ENHANCE - SO 2,629 55 718 204 361 1,135 156 1
1010000 ELEC PLANT IN SERV 3032860 WEB SOFTWARE SO 2,680 56 732 208 368 1,157 159 1
1010000 ELEC PLANT IN SERV 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG 8,774 125 2,276 694 1,296 3,836 544 3
1010000 ELEC PLANT IN SERV 3032910 WYOMING VHF (VPC) SPECTRUM WYP 1,039 - - - 1,039 - - -
1010000 ELEC PLANT IN SERV 3032920 IDAHO VHF (VPC) SPECTRUM IDU 3,357 - - - - - 3,357 -
1010000 ELEC PLANT IN SERV 3032930 UTAH VHF (VPC) SPECTRUM UT 4,287 - - - - 4,287 - -
1010000 ELEC PLANT IN SERV 3032990 P8DM - FILENET P8 SO 6,292 132 1,717 489 863 2,717 373 1
1010000 ELEC PLANT IN SERV 3033090 STEAM PLANT INTANGIBLE ASSETS SG 71,794 1,019 18,627 5,679 10,603 31,390 4,451 24
1010000 ELEC PLANT IN SERV 3033170 GTX VERSION 7 SOFTWARE CN 7,253 174 2,270 505 542 3,457 304 -
1010000 ELEC PLANT IN SERV 3033190 ITRON METER READING SOFTWARE CN 5,868 141 1,837 409 439 2,797 246 -
1010000 ELEC PLANT IN SERV 3033210 ArcFM Software SO 3,978 84 1,086 309 546 1,718 236 1
1010000 ELEC PLANT IN SERV 3033220 MONARCH EMS/SCADA SO 28,806 605 7,862 2,238 3,951 12,437 1,706 7
1010000 ELEC PLANT IN SERV 3033230 VREALIZE VMWARE - SHARED SO 1,055 22 288 82 145 455 62 0
1010000 ELEC PLANT IN SERV 3033240 IEE - Itron Enterprise Addition CN 3,688 89 1,154 257 276 1,758 154 -
1010000 ELEC PLANT IN SERV 3033250 AMI Metering Software CN 21,672 521 6,782 1,510 1,621 10,330 907 -
1010000 ELEC PLANT IN SERV 3033300 SECID - CUST SECURE WEB LOGIN CN 1,085 26 340 76 81 517 45 -
1010000 ELEC PLANT IN SERV 3033310 C&T - Energy Trading System SO 18,005 378 4,914 1,399 2,469 7,774 1,067 4
1010000 ELEC PLANT IN SERV 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM) SG 9,934 141 2,578 786 1,467 4,344 616 3
1 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3033330 OR VHF (VPC) SPECTRUM OR 4,071 - 4,071 - - - - -
1010000 ELEC PLANT IN SERV 3033340 WA VHF (VPC) SPECTRUM WA 2,021 - - 2,021 - - - -
1010000 ELEC PLANT IN SERV 3033350 CA VHF (VPC) SPECTRUM CA 472 472 - - - - - -
1010000 ELEC PLANT IN SERV 3033370 DISTRIBUTION INTANGIBLES WYP 158 - - - 158 - - -
1010000 ELEC PLANT IN SERV 3033380 MISCELLANEOUS SMALL SOFTWARE PACKAGES SG 1,601 23 415 127 236 700 99 1
1010000 ELEC PLANT IN SERV 3033390 RMT TRADE SYSTEM SO 888 19 242 69 122 383 53 0
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS CA 9 9 - - - - - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS CN 11 0 3 1 1 5 0 -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS IDU 15 - - - - - 15 -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS OR 2 - 2 - - - - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS SG 7,540 107 1,956 596 1,114 3,297 467 2
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS SO 37,096 779 10,124 2,882 5,088 16,016 2,197 9
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS UT 24 - - - - 24 - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS WA 15 - - 15 - - - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS WYP 243 - - - 243 - - -
1010000 ELEC PLANT IN SERV 3035320 HYDRO PLANT INTANGIBLES SG 1,745 25 453 138 258 763 108 1
1010000 ELEC PLANT IN SERV 3035322 ACD–Call Center Automated Call Distribut CN 4,132 99 1,293 288 309 1,970 173 -
1010000 ELEC PLANT IN SERV 3035330 OATI-OASIS INTERFACE SO 1,240 26 338 96 170 535 73 0
1010000 ELEC PLANT IN SERV 3100000 LAND & LAND RIGHTS SG 1,306 19 339 103 193 571 81 0
1010000 ELEC PLANT IN SERV 3101000 LAND OWNED IN FEE SG 12,851 182 3,334 1,017 1,898 5,619 797 4
1010000 ELEC PLANT IN SERV 3102000 LAND RIGHTS SG 43,158 613 11,198 3,414 6,374 18,870 2,676 14
1010000 ELEC PLANT IN SERV 3103000 WATER RIGHTS SG 35,638 506 9,247 2,819 5,263 15,582 2,210 12
1010000 ELEC PLANT IN SERV 3108000 FEE LAND - LEASED SG 37 1 10 3 5 16 2 0
1010000 ELEC PLANT IN SERV 3110000 STRUCTURES AND IMPROVEMENTS SG 1,034,009 14,678 268,281 81,793 152,712 452,095 64,108 341
1010000 ELEC PLANT IN SERV 3120000 BOILER PLANT EQUIPMENT SG 4,650,973 66,023 1,206,728 367,904 686,899 2,033,524 288,358 1,536
1010000 ELEC PLANT IN SERV 3140000 TURBOGENERATOR UNITS SG 998,221 14,170 258,996 78,962 147,427 436,448 61,889 330
1010000 ELEC PLANT IN SERV 3150000 ACCESSORY ELECTRIC EQUIPMENT SG 487,601 6,922 126,512 38,571 72,014 213,192 30,231 161
1010000 ELEC PLANT IN SERV 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARM SG 62 1 16 5 9 27 4 0
1010000 ELEC PLANT IN SERV 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG 32,622 463 8,464 2,580 4,818 14,263 2,023 11
1010000 ELEC PLANT IN SERV 3300000 LAND AND LAND RIGHTS SG-U 172 2 45 14 25 75 11 0
1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEE SG-P 21,151 300 5,488 1,673 3,124 9,248 1,311 7
1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEE SG-U 5,780 82 1,500 457 854 2,527 358 2
1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTS SG-P 8,035 114 2,085 636 1,187 3,513 498 3
1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTS SG-U 365 5 95 29 54 159 23 0
1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTS SG-P 21 0 5 2 3 9 1 0
1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTS SG-U 140 2 36 11 21 61 9 0
1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTS SG-P 257 4 67 20 38 112 16 0
1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTS SG-U 91 1 24 7 13 40 6 0
1010000 ELEC PLANT IN SERV 3305000 LAND RIGHTS - FISH/WILDLIFE SG-P 310 4 80 24 46 135 19 0
1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVE SG-P 15 0 4 1 2 7 1 0
1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVE SG-U 7,226 103 1,875 572 1,067 3,159 448 2
1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P 64,451 915 16,722 5,098 9,519 28,179 3,996 21
1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U 6,825 97 1,771 540 1,008 2,984 423 2
1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P 159,493 2,264 41,382 12,616 23,555 69,734 9,888 53
1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U 364 5 94 29 54 159 23 0
1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P 21,006 298 5,450 1,662 3,102 9,184 1,302 7
1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U 2,026 29 526 160 299 886 126 1
1010000 ELEC PLANT IN SERV 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P 14,659 208 3,803 1,160 2,165 6,409 909 5
1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS, DAMS & WATERWAYS" SG-P 6,301 89 1,635 498 931 2,755 391 2
1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS, DAMS & WATERWAYS" SG-U 24,136 343 6,262 1,909 3,565 10,553 1,496 8
1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION" SG-P 384,555 5,459 99,776 30,419 56,795 168,137 23,842 127
1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION" SG-U 70,411 1,000 18,269 5,570 10,399 30,786 4,365 23
2 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-P 23,749 337 6,162 1,879 3,507 10,383 1,472 8
1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-U 411 6 107 32 61 180 25 0
1010000 ELEC PLANT IN SERV 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION" SG-P 209 3 54 17 31 91 13 0
1010000 ELEC PLANT IN SERV 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION" SG-U 63 1 16 5 9 28 4 0
1010000 ELEC PLANT IN SERV 3330000 "WATER WHEELS, TURB & GENERATORS" SG-P 91,119 1,293 23,641 7,208 13,457 39,839 5,649 30
1010000 ELEC PLANT IN SERV 3330000 "WATER WHEELS, TURB & GENERATORS" SG-U 45,774 650 11,876 3,621 6,760 20,013 2,838 15
1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P 67,603 960 17,540 5,348 9,984 29,558 4,191 22
1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 13,650 194 3,542 1,080 2,016 5,968 846 5
1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-P 2,896 41 751 229 428 1,266 180 1
1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-U 64 1 16 5 9 28 4 0
1010000 ELEC PLANT IN SERV 3350000 MISC POWER PLANT EQUIP SG-U 176 2 46 14 26 77 11 0
1010000 ELEC PLANT IN SERV 3351000 MISC POWER PLANT EQUIP - PRODUCTION SG-P 2,190 31 568 173 323 958 136 1
1010000 ELEC PLANT IN SERV 3360000 "ROADS, RAILROADS & BRIDGES" SG-P 22,433 318 5,820 1,774 3,313 9,808 1,391 7
1010000 ELEC PLANT IN SERV 3360000 "ROADS, RAILROADS & BRIDGES" SG-U 2,148 30 557 170 317 939 133 1
1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEE OR 75 - 75 - - - - -
1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEE SG 12,649 180 3,282 1,001 1,868 5,530 784 4
1010000 ELEC PLANT IN SERV 3403000 WATER RIGHTS - OTHER PRODUCTION SG 32,709 464 8,487 2,587 4,831 14,301 2,028 11
1010000 ELEC PLANT IN SERV 3410000 STRUCTURES & IMPROVEMENTS SG 228,344 3,241 59,245 18,063 33,724 99,838 14,157 75
1010000 ELEC PLANT IN SERV 3420000 "FUEL HOLDERS,PRODUCERS, ACCES" SG 16,188 230 4,200 1,281 2,391 7,078 1,004 5
1010000 ELEC PLANT IN SERV 3430000 PRIME MOVERS SG 2,924,794 41,519 758,859 231,359 431,961 1,278,795 181,336 966
1010000 ELEC PLANT IN SERV 3440000 GENERATORS SG 475,410 6,749 123,349 37,606 70,213 207,861 29,475 157
1010000 ELEC PLANT IN SERV 3450000 ACCESSORY ELECTRIC EQUIPMENT SG 327,417 4,648 84,951 25,900 48,356 143,155 20,300 108
1010000 ELEC PLANT IN SERV 3460000 MISCELLANEOUS PWR PLANT EQUIP SG 15,924 226 4,132 1,260 2,352 6,963 987 5
1010000 ELEC PLANT IN SERV 3500000 LAND AND LAND RIGHTS SG 841 12 218 67 124 368 52 0
1010000 ELEC PLANT IN SERV 3501000 LAND OWNED IN FEE SG 59,503 845 15,438 4,707 8,788 26,016 3,689 20
1010000 ELEC PLANT IN SERV 3502000 LAND RIGHTS SG 211,033 2,996 54,754 16,693 31,167 92,269 13,084 70
1010000 ELEC PLANT IN SERV 3520000 STRUCTURES & IMPROVEMENTS SG 274,308 3,894 71,171 21,698 40,512 119,935 17,007 91
1010000 ELEC PLANT IN SERV 3530000 STATION EQUIPMENT SG 1,994,963 28,320 517,607 157,807 294,635 872,249 123,687 659
1010000 ELEC PLANT IN SERV 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERS SG 162,799 2,311 42,239 12,878 24,044 71,180 10,093 54
1010000 ELEC PLANT IN SERV 3537000 STATION EQUIPMENT-SUPERVISORY & ALARM SG 22,586 321 5,860 1,787 3,336 9,875 1,400 7
1010000 ELEC PLANT IN SERV 3540000 TOWERS AND FIXTURES SG 1,299,394 18,446 337,137 102,785 191,907 568,128 80,562 429
1010000 ELEC PLANT IN SERV 3550000 POLES AND FIXTURES SG 954,234 13,546 247,583 75,482 140,930 417,216 59,162 315
1010000 ELEC PLANT IN SERV 3560000 OVERHEAD CONDUCTORS & DEVICES SG 1,247,207 17,705 323,597 98,657 184,199 545,311 77,326 412
1010000 ELEC PLANT IN SERV 3570000 UNDERGROUND CONDUIT SG 3,520 50 913 278 520 1,539 218 1
1010000 ELEC PLANT IN SERV 3580000 UNDERGROUND CONDUCTORS & DEVICES SG 8,035 114 2,085 636 1,187 3,513 498 3
1010000 ELEC PLANT IN SERV 3590000 ROADS AND TRAILS SG 11,937 169 3,097 944 1,763 5,219 740 4
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS IDU 1 - - - - - 1 -
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS OR 8 - 8 - - - - -
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS UT 168 - - - - 168 - -
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS WYP 4 - - - 4 - - -
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS WYU 2 - - - 2 - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE CA 729 729 - - - - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE IDU 502 - - - - - 502 -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE OR 9,052 - 9,052 - - - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE UT 25,836 - - - - 25,836 - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WA 1,401 - - 1,401 - - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WYP 675 - - - 675 - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WYU 48 - - - 48 - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS CA 1,091 1,091 - - - - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS IDU 1,333 - - - - - 1,333 -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS OR 5,131 - 5,131 - - - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS UT 11,126 - - - - 11,126 - -
3 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WA 467 - - 467 - - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WYP 2,163 - - - 2,163 - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WYU 4,016 - - - 4,016 - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS CA 5,176 5,176 - - - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS IDU 2,933 - - - - - 2,933 -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS OR 31,735 - 31,735 - - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS UT 57,781 - - - - 57,781 - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS WA 4,896 - - 4,896 - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS WYP 12,243 - - - 12,243 - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS WYU 4,812 - - - 4,812 - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT CA 29,135 29,135 - - - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT IDU 34,528 - - - - - 34,528 -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT OR 252,945 - 252,945 - - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT UT 476,455 - - - - 476,455 - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WA 70,243 - - 70,243 - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WYP 116,103 - - - 116,103 - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WYU 18,216 - - - 18,216 - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM CA 404 404 - - - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM IDU 536 - - - - - 536 -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM OR 4,000 - 4,000 - - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM UT 7,040 - - - - 7,040 - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WA 1,242 - - 1,242 - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYP 1,996 - - - 1,996 - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYU 235 - - - 235 - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES" CA 66,539 66,539 - - - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES" IDU 91,208 - - - - - 91,208 -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES" OR 389,506 - 389,506 - - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES" UT 392,696 - - - - 392,696 - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES" WA 109,109 - - 109,109 - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES" WYP 133,043 - - - 133,043 - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES" WYU 28,415 - - - 28,415 - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES CA 35,752 35,752 - - - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES IDU 39,042 - - - - - 39,042 -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES OR 267,782 - 267,782 - - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES UT 240,898 - - - - 240,898 - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES WA 73,281 - - 73,281 - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES WYP 99,048 - - - 99,048 - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES WYU 13,956 - - - 13,956 - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT CA 17,794 17,794 - - - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT IDU 10,343 - - - - - 10,343 -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT OR 96,890 - 96,890 - - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT UT 209,166 - - - - 209,166 - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WA 18,743 - - 18,743 - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WYP 24,138 - - - 24,138 - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WYU 5,030 - - - 5,030 - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES CA 19,976 19,976 - - - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES IDU 28,695 - - - - - 28,695 -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES OR 187,819 - 187,819 - - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES UT 562,571 - - - - 562,571 - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES WA 28,747 - - 28,747 - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES WYP 45,578 - - - 45,578 - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES WYU 18,464 - - - 18,464 - - -
4 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS CA 54,416 54,416 - - - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS IDU 83,529 - - - - - 83,529 -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS OR 455,584 - 455,584 - - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS UT 547,361 - - - - 547,361 - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WA 114,564 - - 114,564 - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WYP 108,990 - - - 108,990 - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WYU 15,436 - - - 15,436 - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD CA 10,322 10,322 - - - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD IDU 8,754 - - - - - 8,754 -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD OR 96,107 - 96,107 - - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD UT 90,092 - - - - 90,092 - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD WA 23,668 - - 23,668 - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD WYP 17,252 - - - 17,252 - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD WYU 3,299 - - - 3,299 - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND CA 16,574 16,574 - - - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND IDU 33,803 - - - - - 33,803 -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND OR 195,783 - 195,783 - - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND UT 234,493 - - - - 234,493 - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND WA 42,049 - - 42,049 - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND WYP 34,391 - - - 34,391 - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND WYU 11,802 - - - 11,802 - - -
1010000 ELEC PLANT IN SERV 3700000 METERS CA 7,705 7,705 - - - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS IDU 16,113 - - - - - 16,113 -
1010000 ELEC PLANT IN SERV 3700000 METERS OR 86,639 - 86,639 - - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS UT 90,239 - - - - 90,239 - -
1010000 ELEC PLANT IN SERV 3700000 METERS WA 13,054 - - 13,054 - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS WYP 13,422 - - - 13,422 - - -
1010000 ELEC PLANT IN SERV 3700000 METERS WYU 2,415 - - - 2,415 - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES CA 277 277 - - - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES IDU 169 - - - - - 169 -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES OR 2,640 - 2,640 - - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES UT 4,239 - - - - 4,239 - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WA 508 - - 508 - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WYP 816 - - - 816 - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WYU 155 - - - 155 - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS CA 777 777 - - - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS IDU 739 - - - - - 739 -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS OR 23,986 - 23,986 - - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS UT 21,602 - - - - 21,602 - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS WA 4,752 - - 4,752 - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYP 8,474 - - - 8,474 - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYU 2,269 - - - 2,269 - - -
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS IDU 89 - - - - - 89 -
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS OR 228 - 228 - - - - -
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS UT 1,327 - - - - 1,327 - -
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS WYU 434 - - - 434 - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE CA 636 636 - - - - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE CN 1,129 27 353 79 84 538 47 -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE IDU 100 - - - - - 100 -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE OR 4,376 - 4,376 - - - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE SG 0 0 0 0 0 0 0 0
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE SO 7,516 158 2,051 584 1,031 3,245 445 2
5 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE UT 2,669 - - - - 2,669 - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WA 1,099 - - 1,099 - - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WYP 1,551 - - - 1,551 - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WYU 221 - - - 221 - - -
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS IDU 5 - - - - - 5 -
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS SG 1 0 0 0 0 1 0 0
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS UT 84 - - - - 84 - -
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS WYP 52 - - - 52 - - -
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS WYU 22 - - - 22 - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS CA 3,863 3,863 - - - - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS CN 8,193 197 2,564 571 613 3,905 343 -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS IDU 11,117 - - - - - 11,117 -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS OR 35,523 - 35,523 - - - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SE 1,220 17 299 91 202 532 80 0
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SG 7,609 108 1,974 602 1,124 3,327 472 3
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SO 91,750 1,927 25,040 7,129 12,584 39,614 5,435 22
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS UT 43,637 - - - - 43,637 - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WA 11,479 - - 11,479 - - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WYP 10,380 - - - 10,380 - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WYU 3,833 - - - 3,833 - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR CA 506 506 - - - - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR IDU 334 - - - - - 334 -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR 5,327 - 5,327 - - - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO 4,644 98 1,268 361 637 2,005 275 1
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR UT 19 - - - - 19 - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA 2,407 - - 2,407 - - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP 4,475 - - - 4,475 - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE CA 110 110 - - - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE CN 1,169 28 366 81 87 557 49 -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE IDU 86 - - - - - 86 -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE OR 1,538 - 1,538 - - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SE 5 0 1 0 1 2 0 0
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SG 1,486 21 386 118 220 650 92 0
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SO 21,086 443 5,755 1,638 2,892 9,104 1,249 5
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE UT 664 - - - - 664 - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WA 63 - - 63 - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WYP 542 - - - 542 - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WYU 24 - - - 24 - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CA 44 44 - - - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CN 3,106 75 972 216 232 1,480 130 -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS IDU 274 - - - - - 274 -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS OR 653 - 653 - - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SE 5 0 1 0 1 2 0 0
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SG 1,706 24 443 135 252 746 106 1
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SO 47,901 1,006 13,073 3,722 6,570 20,681 2,838 11
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS UT 541 - - - - 541 - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WA 242 - - 242 - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYP 1,721 - - - 1,721 - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYU 36 - - - 36 - - -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT CN 0 0 0 0 0 0 0 -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT IDU 1 - - - - - 1 -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT OR 10 - 10 - - - - -
6 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT SG 69 1 18 5 10 30 4 0
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT SO 276 6 75 21 38 119 16 0
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT UT 8 - - - - 8 - -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT WYP 2 - - - 2 - - -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT WYU 8 - - - 8 - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS CA 41 41 - - - - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS IDU 226 - - - - - 226 -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS OR 2,043 - 2,043 - - - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SE 79 1 19 6 13 35 5 0
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SG 457 6 119 36 67 200 28 0
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SO 823 17 225 64 113 356 49 0
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS UT 2,589 - - - - 2,589 - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS WA 206 - - 206 - - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS WYP 389 - - - 389 - - -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES OR 67 - 67 - - - - -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES SG 44 1 11 3 6 19 3 0
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES SO 122 3 33 10 17 53 7 0
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES UT 281 - - - - 281 - -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES WA 31 - - 31 - - - -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES WYP 41 - - - 41 - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK CA 544 544 - - - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK IDU 1,604 - - - - - 1,604 -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK OR 6,615 - 6,615 - - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SE 170 2 42 13 28 74 11 0
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SG 7,983 113 2,071 631 1,179 3,490 495 3
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SO 1,454 31 397 113 199 628 86 0
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK UT 7,520 - - - - 7,520 - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WA 1,172 - - 1,172 - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYP 1,755 - - - 1,755 - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYU 398 - - - 398 - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" CA 985 985 - - - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" IDU 3,494 - - - - - 3,494 -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" OR 12,303 - 12,303 - - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" SE 215 3 53 16 36 94 14 0
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" SG 6,822 97 1,770 540 1,007 2,983 423 2
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" SO 561 12 153 44 77 242 33 0
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" UT 17,357 - - - - 17,357 - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" WA 2,942 - - 2,942 - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" WYP 4,394 - - - 4,394 - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" WYU 1,202 - - - 1,202 - - -
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS OR 269 - 269 - - - - -
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS SE 4 0 1 0 1 2 0 0
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS SG 3,952 56 1,025 313 584 1,728 245 1
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS UT 125 - - - - 125 - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS CA 484 484 - - - - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS IDU 1,239 - - - - - 1,239 -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS OR 3,450 - 3,450 - - - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SE 41 1 10 3 7 18 3 0
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SG 1,424 20 369 113 210 623 88 0
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SO 895 19 244 70 123 386 53 0
1010000 ELEC PLANT IN SERV 3920900 TRAILERS UT 6,716 - - - - 6,716 - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WA 871 - - 871 - - - -
7 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WYP 2,887 - - - 2,887 - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WYU 382 - - - 382 - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV CA 129 129 - - - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV IDU 88 - - - - - 88 -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV OR 415 - 415 - - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SE 6 0 1 0 1 3 0 0
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SG 823 12 214 65 122 360 51 0
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SO 35 1 9 3 5 15 2 0
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV UT 266 - - - - 266 - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WA 83 - - 83 - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYP 192 - - - 192 - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYU 16 - - - 16 - - -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS OR 317 - 317 - - - - -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS SG 373 5 97 30 55 163 23 0
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS SO 296 6 81 23 41 128 18 0
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS UT 1,690 - - - - 1,690 - -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS WA 170 - - 170 - - - -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS WYP 86 - - - 86 - - -
1010000 ELEC PLANT IN SERV 3923000 TRANSPORTATION EQUIPMENT SO 2,993 63 817 233 411 1,292 177 1
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT CA 208 208 - - - - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT IDU 495 - - - - - 495 -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT OR 2,879 - 2,879 - - - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT SG 5,953 85 1,545 471 879 2,603 369 2
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT SO 255 5 70 20 35 110 15 0
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT UT 3,194 - - - - 3,194 - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WA 736 - - 736 - - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WYP 1,119 - - - 1,119 - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WYU 20 - - - 20 - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" CA 756 756 - - - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" IDU 2,111 - - - - - 2,111 -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" OR 10,732 - 10,732 - - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" SE 109 2 27 8 18 48 7 0
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" SG 24,665 350 6,400 1,951 3,643 10,784 1,529 8
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" SO 3,025 64 826 235 415 1,306 179 1
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" UT 14,555 - - - - 14,555 - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" WA 2,858 - - 2,858 - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" WYP 3,846 - - - 3,846 - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT" WYU 405 - - - 405 - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT CA 299 299 - - - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT IDU 1,342 - - - - - 1,342 -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT OR 8,030 - 8,030 - - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SE 1,198 17 293 89 198 522 78 0
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SG 6,566 93 1,704 519 970 2,871 407 2
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SO 4,742 100 1,294 368 650 2,047 281 1
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT UT 8,207 - - - - 8,207 - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WA 1,298 - - 1,298 - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WYP 2,504 - - - 2,504 - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WYU 175 - - - 175 - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV CA 1,641 1,641 - - - - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV IDU 2,449 - - - - - 2,449 -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV OR 12,565 - 12,565 - - - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV SG 243 3 63 19 36 106 15 0
8 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV SO 2,848 60 777 221 391 1,230 169 1
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV UT 12,530 - - - - 12,530 - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV WA 3,158 - - 3,158 - - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV WYP 5,161 - - - 5,161 - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV WYU 802 - - - 802 - - -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS CA 173 173 - - - - - -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS IDU 171 - - - - - 171 -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS OR 892 - 892 - - - - -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS SG 124 2 32 10 18 54 8 0
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS UT 581 - - - - 581 - -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS WYU 210 - - - 210 - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV CA 1,541 1,541 - - - - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV IDU 2,930 - - - - - 2,930 -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV OR 12,692 - 12,692 - - - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SG 1,239 18 321 98 183 542 77 0
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SO 1,847 39 504 144 253 797 109 0
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV UT 15,043 - - - - 15,043 - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WA 3,092 - - 3,092 - - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYP 5,724 - - - 5,724 - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYU 1,005 - - - 1,005 - - -
1010000 ELEC PLANT IN SERV 3961000 CRANES OR 413 - 413 - - - - -
1010000 ELEC PLANT IN SERV 3961000 CRANES SG 3,546 50 920 281 524 1,551 220 1
1010000 ELEC PLANT IN SERV 3961000 CRANES UT 3 - - - - 3 - -
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER OR 1,217 - 1,217 - - - - -
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SG 34,428 489 8,933 2,723 5,085 15,053 2,135 11
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SO 710 15 194 55 97 306 42 0
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER UT 1,476 - - - - 1,476 - -
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER WYP 189 - - - 189 - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS CA 843 843 - - - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS IDU 3,384 - - - - - 3,384 -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS OR 10,298 - 10,298 - - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SG 325 5 84 26 48 142 20 0
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SO 1,138 24 311 88 156 491 67 0
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS UT 15,920 - - - - 15,920 - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WA 2,192 - - 2,192 - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYP 4,625 - - - 4,625 - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYU 993 - - - 993 - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR CA 529 529 - - - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR IDU 1,429 - - - - - 1,429 -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR OR 2,607 - 2,607 - - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SE 404 6 99 30 67 176 26 0
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SG 6,813 97 1,768 539 1,006 2,979 422 2
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SO 595 13 162 46 82 257 35 0
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR UT 5,238 - - - - 5,238 - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WA 817 - - 817 - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYP 1,830 - - - 1,830 - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYU 780 - - - 780 - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT CA 6,270 6,270 - - - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT CN 3,849 92 1,204 268 288 1,834 161 -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT IDU 10,937 - - - - - 10,937 -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT OR 72,998 - 72,998 - - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SE 259 4 64 19 43 113 17 0
9 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SG 172,103 2,443 44,653 13,614 25,418 75,248 10,670 57
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SO 92,001 1,933 25,108 7,148 12,618 39,722 5,450 22
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT UT 60,774 - - - - 60,774 - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WA 12,969 - - 12,969 - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WYP 24,792 - - - 24,792 - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WYU 5,955 - - - 5,955 - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT CA 311 311 - - - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT IDU 329 - - - - - 329 -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT OR 2,544 - 2,544 - - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT SE 84 1 20 6 14 36 5 0
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT SG 4,239 60 1,100 335 626 1,853 263 1
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT SO 499 10 136 39 68 215 30 0
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT UT 1,804 - - - - 1,804 - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WA 542 - - 542 - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WYP 755 - - - 755 - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WYU 104 - - - 104 - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT CA 50 50 - - - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT CN 73 2 23 5 5 35 3 -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT IDU 86 - - - - - 86 -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT OR 1,124 - 1,124 - - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SE 5 0 1 0 1 2 0 0
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SG 2,627 37 682 208 388 1,149 163 1
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SO 2,438 51 665 189 334 1,053 144 1
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT UT 1,328 - - - - 1,328 - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WA 184 - - 184 - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WYP 191 - - - 191 - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WYU 16 - - - 16 - - -
1010000 ELEC PLANT IN SERV 3992100 LAND OWNED IN FEE SE 1,855 26 454 138 307 808 121 1
1010000 Total 27,759,391 579,842 7,574,774 2,150,246 3,807,388 11,994,638 1,645,967 6,536
1019000 ELEC PLT IN SERV-OTH 140109 Land-Non-Rec SG (27) (0) (7) (2) (4) (12) (2) (0)
1019000 ELEC PLT IN SERV-OTH 140129 ELECTRIC PLANT IN SERVICE - OTHER SO (42) (1) (11) (3) (6) (18) (2) (0)
1019000 ELEC PLT IN SERV-OTH 140139 PRODUCTION PLANT-NON-RECONCILED SG (10,875) (154) (2,822) (860) (1,606) (4,755) (674) (4)
1019000 ELEC PLT IN SERV-OTH 140149 TRANS PLANT NON-RECONCILED SG (2,736) (39) (710) (216) (404) (1,196) (170) (1)
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED CA (621) (621) - - - - - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED IDU (155) - - - - - (155) -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED OR (1,332) - (1,332) - - - - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED UT (1,971) - - - - (1,971) - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED WA (631) - - (631) - - - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED WYU (407) - - - (407) - - -
1019000 Total (18,797) (816) (4,882) (1,713) (2,427) (7,952) (1,003) (5)
1020000 ELEC PL PUR OR SLD 0 ELECTRIC PLANT PURCHASED OR SOLD SG (553) (8) (144) (44) (82) (242) (34) (0)
1020000 ELEC PL PUR OR SLD 140708 CONTRA ELEC PLANT PURCH OR SOLD - LOSS SG 553 8 144 44 82 242 34 0
1020000 Total - - - - - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF CA 6,432 6,432 - - - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF IDU 2,188 - - - - - 2,188 -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF OR 23,196 - 23,196 - - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF UT 21,119 - - - - 21,119 - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF WA 12,234 - - 12,234 - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF WYU 7,992 - - - 7,992 - - -
1061000 Total 73,163 6,432 23,196 12,234 7,992 21,119 2,188 -
1062000 TRAN COMP CONST NOT 0 TRANSM COMPLETED CONSTRUCTN NOT CLASSIFI SG 105,449 1,497 27,360 8,341 15,574 46,105 6,538 35
1062000 Total 105,449 1,497 27,360 8,341 15,574 46,105 6,538 35
10 of 11
Electric Plant in Service (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC
1063000 PROD COMP CONST NOT 0 PROD COMPLETED CONSTRUCTN NOT CLASSIFIED SG 64,792 920 16,811 5,125 9,569 28,329 4,017 21
1063000 Total 64,792 920 16,811 5,125 9,569 28,329 4,017 21
1064000 GEN COMP CONST NOT 0 GENERAL COMPLETED CONSTRUCTN NOT CLASSIF SO 43,025 904 11,742 3,343 5,901 18,576 2,549 10
1064000 Total 43,025 904 11,742 3,343 5,901 18,576 2,549 10
Grand Total 28,027,023 588,779 7,649,000 2,177,577 3,843,998 12,100,816 1,660,256 6,598
11 of 11
B9. CAPITAL LEASE
PLANT

1 of 1
Capital Lease (Actuals)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1011000 PRPTY UND CPTL LSS 3908000 CAPITAL LEASE COMMON OR 5,609 - 5,609 - - - - - -
1011000 PRPTY UND CPTL LSS 3908000 CAPITAL LEASE COMMON SG 16,952 241 4,398 1,341 2,504 7,412 1,051 6 -
1011000 PRPTY UND CPTL LSS 3908000 CAPITAL LEASE COMMON SO 12,664 266 3,456 984 1,737 5,468 750 3 -
1011000 PRPTY UND CPTL LSS 3908000 CAPITAL LEASE COMMON UT 11,714 - - - - 11,714 - - -
1011000 Total 46,939 507 13,464 2,325 4,241 24,594 1,801 9 -
1011500 CAP LEASES–ACCM AMRT 3908000 CAPITAL LEASE COMMON OR (2,933) - (2,933) - - - - - -
1011500 CAP LEASES–ACCM AMRT 3908000 CAPITAL LEASE COMMON SG (4,793) (68) (1,243) (379) (708) (2,095) (297) (2) -
1011500 CAP LEASES–ACCM AMRT 3908000 CAPITAL LEASE COMMON SO (10,307) (217) (2,813) (801) (1,414) (4,450) (611) (2) -
1011500 CAP LEASES–ACCM AMRT 3908000 CAPITAL LEASE COMMON UT (8,121) - - - - (8,121) - - -
1011500 Total (26,154) (285) (6,989) (1,180) (2,121) (14,667) (908) (4) -
Grand Total 20,785 222 6,474 1,145 2,119 9,927 893 5 -
B10.PLANT HELD FOR
FUTURE USE

1 of 1
Plant Held for Future Use (Actuals)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Utah Idaho FERC Other
1050000 EL PLT HLD FTR USE 3401000 LAND OWNED IN FEE SG 8,923 127 2,315 706 1,318 3,901 553 3 -
1050000 EL PLT HLD FTR USE 3501000 LAND OWNED IN FEE SG 2,903 41 753 230 429 1,269 180 1 -
1050000 EL PLT HLD FTR USE 3502000 LAND RIGHTS SG 755 11 196 60 111 330 47 0 -
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE CA 683 683 - - - - - - -
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE OR 3,912 - 3,912 - - - - - -
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE UT 5,731 - - - - 5,731 - - -
1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEE WYP 1 - - - 1 - - - -
1050000 EL PLT HLD FTR USE 3891000 LAND OWNED IN FEE OR 3,508 - 3,508 - - - - - -
1050000 Total 26,415 862 10,684 995 1,859 11,231 780 4 -
Grand Total 26,415 862 10,684 995 1,859 11,231 780 4 -
B11. MISC. DEFERRED
DEBITS

1 of 1
Deferred Debits (Actuals)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Utah Idaho FERC Other
1861000 MS DEF DB-OTH WIP 185016 EMISSION REDUCTION CREDITS PURCHASED SE 2,347 33 575 174 388 1,022 153 1 -
1861000 MS DEF DB-OTH WIP 185017 ERCs - Impairment Reserve SE (2,040) (29) (500) (152) (337) (889) (133) (1) -
1861000 Total 307 4 75 23 51 134 20 0 -
1861200 FINANCING COSTS DEFR 185025 FINANCING COST DEFERRED SO 1 0 0 0 0 1 0 0 -
1861200 FINANCING COSTS DEFR 185026 DEFERRED - S-3 SHELF REGISTRATION COSTS SO 313 7 86 24 43 135 19 0 -
1861200 FINANCING COSTS DEFR 185027 UNAMORTIZED CREDIT AGREEMENT COSTS OTHER 1,849 - - - - - - - 1,849
1861200 FINANCING COSTS DEFR 185028 UNAMORTIZED PCRB LOC/SBBPA COSTS OTHER 1 - - - - - - - 1
1861200 FINANCING COSTS DEFR 185029 UNAMORTIZED PCRB MADE CONVERSION COSTS OTHER 285 - - - - - - - 285
1861200 FINANCING COSTS DEFR 185030 UNAMORTIZED '94 SERIES RESTRUCTURING COS OTHER 343 - - - - - - - 343
1861200 Total 2,793 7 86 24 43 136 19 0 2,478
1865000 DEF COAL MINE COSTS 184414 DEFERRED COAL COSTS - WYODAK SETTLEMENT SE 1,341 19 328 100 222 584 87 0 -
1865000 Total 1,341 19 328 100 222 584 87 0 -
1867000 MSC DF DR-BAL TRAN 134300 DEFERRED CHARGES SE 1 0 0 0 0 0 0 0 -
1867000 Total 1 0 0 0 0 0 0 0 -
1868000 MISC DF DR-OTH-CST 134305 Oth Def Chrg - IT Licenses/Maintenance OTHER 129 - - - - - - - 129
1868000 MISC DF DR-OTH-CST 185306 TGS BUYOUT SG 17 0 4 1 2 7 1 0 -
1868000 MISC DF DR-OTH-CST 185313 MEAD-PHOENIX-AVAILABILITY & TRANS CHARGE SG 10,434 148 2,707 825 1,541 4,562 647 3 -
1868000 MISC DF DR-OTH-CST 185335 LACOMB IRRIGATION SG 141 2 37 11 21 62 9 0 -
1868000 MISC DF DR-OTH-CST 185336 BOGUS CREEK SG 870 12 226 69 129 381 54 0 -
1868000 MISC DF DR-OTH-CST 185337 POINT-TO-POINT TRANS RESERVATIONS SG 979 14 254 77 145 428 61 0 -
1868000 MISC DF DR-OTH-CST 185351 BPA LT TRANSMISSION PREPAID OTHER 1,371 - - - - - - - 1,371
1868000 MISC DF DR-OTH-CST 185359 LT Lake Side 2 Maint. Prepayment SG 8,719 124 2,262 690 1,288 3,812 541 3 -
1868000 MISC DF DR-OTH-CST 185360 LT LAKE SIDE MAINT PREPAYMENT SG 21,682 308 5,626 1,715 3,202 9,480 1,344 7 -
1868000 MISC DF DR-OTH-CST 185361 LT CHEHALIS CSA MAINT. PREPAYMENT SG 12,313 175 3,195 974 1,818 5,383 763 4 -
1868000 MISC DF DR-OTH-CST 185362 LT Currant Creek CSA Maint Prepayment SG 10,327 147 2,679 817 1,525 4,515 640 3 -
1868000 MISC DF DR-OTH-CST 185371 LT Chehalis CSA Prepaid O&M SG 500 7 130 40 74 218 31 0 -
1868000 MISC DF DR-OTH-CST 185372 LT Currant Creek CSA Prepaid O&M SG 776 11 201 61 115 339 48 0 -
1868000 Total 68,258 948 17,321 5,281 9,859 29,188 4,139 22 1,500
1869000 MISC DF DR-OTH-NC 185334 HERMISTON SWAP SG 3,019 43 783 239 446 1,320 187 1 -
1869000 Total 3,019 43 783 239 446 1,320 187 1 -
Grand Total 75,717 1,020 18,594 5,666 10,621 31,362 4,452 24 3,978
B12. BLANK

B13. MATERIALS &
SUPPLIES

Material & Supplies (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1511120 COAL INVNTRY-HUNTER 0 COAL INVENTORY - HUNTER SE 50,232 709 12,304 3,732 8,309 21,884 3,278 17 -
1511120 Total 50,232 709 12,304 3,732 8,309 21,884 3,278 17 -
1511130 COAL INVNTRY-HTG 0 COAL INVENTORY - HUNTINGTON SE 25,001 353 6,124 1,857 4,135 10,892 1,631 8 -
1511130 Total 25,001 353 6,124 1,857 4,135 10,892 1,631 8 -
1511140 COAL INVNTRY-JB 0 COAL INVENTORY - JIM BRIDGER SE 22,203 313 5,438 1,650 3,673 9,673 1,449 7 -
1511140 Total 22,203 313 5,438 1,650 3,673 9,673 1,449 7 -
1511160 COAL INVNTRY-NAU 0 COAL INVENTORY - NAUGHTON SE 14,227 201 3,485 1,057 2,353 6,198 928 5 -
1511160 Total 14,227 201 3,485 1,057 2,353 6,198 928 5 -
1511200 COAL INVNTRY-CHOLLA 0 COAL INVENTORY - CHOLLA SE 3,711 52 909 276 614 1,617 242 1 -
1511200 Total 3,711 52 909 276 614 1,617 242 1 -
1511300 COAL INVNTRY-COLSTRI 0 COAL INVENTORY - COLSTIP SE 1,306 18 320 97 216 569 85 0 -
1511300 Total 1,306 18 320 97 216 569 85 0 -
1511400 COAL INVNTRY-CRAIG 0 COAL INVENTORY - CRAIG SE 11,790 166 2,888 876 1,950 5,137 769 4 -
1511400 Total 11,790 166 2,888 876 1,950 5,137 769 4 -
1511600 COAL INVNTRY-DJ 0 COAL INVENTORY - DAVE JOHNSTON SE 11,877 168 2,909 882 1,965 5,174 775 4 -
1511600 Total 11,877 168 2,909 882 1,965 5,174 775 4 -
1511700 COAL INVNTRY-RG 0 COAL INVENTORY ROCK GARDEN PILE SE 32,730 462 8,017 2,432 5,414 14,260 2,136 11 -
1511700 Total 32,730 462 8,017 2,432 5,414 14,260 2,136 11 -
1511900 COAL INVNTRY-HAYDEN 0 COAL INVENTORY - HAYDEN SE 2,487 35 609 185 411 1,084 162 1 -
1511900 Total 2,487 35 609 185 411 1,084 162 1 -
1512180 NATURAL GAS-CLAY BAS 0 NATURAL GAS - CLAY BASIN SE 1,194 17 293 89 198 520 78 0 -
1512180 Total 1,194 17 293 89 198 520 78 0 -
1514000 FUEL STK-FUEL OIL 0 FUEL STOCK COAL MINE SE 2,593 37 635 193 429 1,130 169 1 -
1514000 Total 2,593 37 635 193 429 1,130 169 1 -
1514300 OIL INVNTRY-COLSTRIP 0 OIL INVENTORY - COLSTRIP SE 121 2 30 9 20 53 8 0 -
1514300 Total 121 2 30 9 20 53 8 0 -
1514400 OIL INVENTORY-CRAIG 0 OIL INVENTORY - CRAIG SE 65 1 16 5 11 28 4 0 -
1514400 Total 65 1 16 5 11 28 4 0 -
1514900 OIL INVENTORY-HAYDEN 0 OIL INVENTORY - HAYDEN SE 52 1 13 4 9 23 3 0 -
1514900 Total 52 1 13 4 9 23 3 0 -
1541000 PLNT M&S STK CNTRL 0 MATERIAL CONTROL ADJUST SO (148) (3) (40) (11) (20) (64) (9) (0) -
1541000 PLNT M&S STK CNTRL 1510 JIM BRIDGER STORE ROOM SG 25,032 355 6,495 1,980 3,697 10,945 1,552 8 -
1541000 PLNT M&S STK CNTRL 1515 DAVE JOHNSTON STORE ROOM SG 15,500 220 4,021 1,226 2,289 6,777 961 5 -
1541000 PLNT M&S STK CNTRL 1520 WYODAK STORE ROOM SG 6,664 95 1,729 527 984 2,914 413 2 -
1541000 PLNT M&S STK CNTRL 1525 GADSBY STORE ROOM SG 4,483 64 1,163 355 662 1,960 278 1 -
1541000 PLNT M&S STK CNTRL 1530 CARBON STORE ROOM SG 1 0 0 0 0 1 0 0 -
1541000 PLNT M&S STK CNTRL 1535 NAUGHTON STORE ROOM SG 13,422 191 3,482 1,062 1,982 5,868 832 4 -
1541000 PLNT M&S STK CNTRL 1540 HUNTINGTON STORE ROOM SG 17,968 255 4,662 1,421 2,654 7,856 1,114 6 -
1541000 PLNT M&S STK CNTRL 1545 HUNTER STORE ROOM SG 24,087 342 6,250 1,905 3,557 10,531 1,493 8 -
1541000 PLNT M&S STK CNTRL 1550 BLUNDELL STORE ROOM SG 1,205 17 313 95 178 527 75 0 -
1541000 PLNT M&S STK CNTRL 1565 CURRANT CREEK PLANT SG 3,809 54 988 301 562 1,665 236 1 -
1541000 PLNT M&S STK CNTRL 1570 LAKESIDE PLANT SG 6,157 87 1,597 487 909 2,692 382 2 -
1541000 PLNT M&S STK CNTRL 1580 CHEHALIS PLANT SG 3,818 54 991 302 564 1,670 237 1 -
1541000 PLNT M&S STK CNTRL 1675 HYDRO EAST - UTAH SG 7 0 2 1 1 3 0 0 -
1541000 PLNT M&S STK CNTRL 1680 HYDRO EAST - IDAHO SG 3 0 1 0 0 1 0 0 -
1541000 PLNT M&S STK CNTRL 1700 LEANING JUNIPER STOREROOM SG 494 7 128 39 73 216 31 0 -
1 of 4
Material & Supplies (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1541000 PLNT M&S STK CNTRL 1705 GOODNOE HILLS WIND SG 723 10 188 57 107 316 45 0 -
1541000 PLNT M&S STK CNTRL 1715 MARENGO WIND SG 803 11 208 64 119 351 50 0 -
1541000 PLNT M&S STK CNTRL 1720 Foote Creek SG 826 12 214 65 122 361 51 0 -
1541000 PLNT M&S STK CNTRL 1725 Glenrock/Rolling Hills SG 1,187 17 308 94 175 519 74 0 -
1541000 PLNT M&S STK CNTRL 1730 Seven Mile Hill SG 733 10 190 58 108 321 45 0 -
1541000 PLNT M&S STK CNTRL 1740 High Plains/McFadden SG 630 9 163 50 93 275 39 0 -
1541000 PLNT M&S STK CNTRL 1745 Dunlap Wind Project SG 711 10 184 56 105 311 44 0 -
1541000 PLNT M&S STK CNTRL 1799 WIND OFFICE SG 0 0 0 0 0 0 0 0 -
1541000 PLNT M&S STK CNTRL 2005 CASPER STORE ROOM WYP 528 - - - 528 - - - -
1541000 PLNT M&S STK CNTRL 2010 BUFFALO STORE ROOM WYP 143 - - - 143 - - - -
1541000 PLNT M&S STK CNTRL 2015 DOUGLAS STORE ROOM WYP 303 - - - 303 - - - -
1541000 PLNT M&S STK CNTRL 2020 CODY STORE ROOM WYP 657 - - - 657 - - - -
1541000 PLNT M&S STK CNTRL 2030 WORLAND STORE ROOM WYP 669 - - - 669 - - - -
1541000 PLNT M&S STK CNTRL 2035 RIVERTON STORE ROOM WYP 446 - - - 446 - - - -
1541000 PLNT M&S STK CNTRL 2040 EVANSTON STORE ROOM WYU 627 - - - 627 - - - -
1541000 PLNT M&S STK CNTRL 2045 KEMMERER STORE ROOM WYU 10 - - - 10 - - - -
1541000 PLNT M&S STK CNTRL 2050 PINEDALE STORE ROOM WYU 610 - - - 610 - - - -
1541000 PLNT M&S STK CNTRL 2060 ROCK SPRINGS STORE ROOM WYP 1,457 - - - 1,457 - - - -
1541000 PLNT M&S STK CNTRL 2065 RAWLINS STORE ROOM WYP 509 - - - 509 - - - -
1541000 PLNT M&S STK CNTRL 2070 LARAMIE STORE ROOM WYP 457 - - - 457 - - - -
1541000 PLNT M&S STK CNTRL 2075 REXBERG STORE ROOM IDU 1,195 - - - - - 1,195 - -
1541000 PLNT M&S STK CNTRL 2085 SHELLY STORE ROOM IDU 666 - - - - - 666 - -
1541000 PLNT M&S STK CNTRL 2090 PRESTON STORE ROOM IDU 73 - - - - - 73 - -
1541000 PLNT M&S STK CNTRL 2095 LAVA HOT SPRINGS STORE ROOM IDU 143 - - - - - 143 - -
1541000 PLNT M&S STK CNTRL 2100 MONTPELIER STORE ROOM IDU 224 - - - - - 224 - -
1541000 PLNT M&S STK CNTRL 2110 BRIDGERLAND STORE ROOM UT 369 - - - - 369 - - -
1541000 PLNT M&S STK CNTRL 2205 TREMONTON STORE ROOM UT 170 - - - - 170 - - -
1541000 PLNT M&S STK CNTRL 2210 OGDEN STORE ROOM UT 1,171 - - - - 1,171 - - -
1541000 PLNT M&S STK CNTRL 2215 LAYTON STORE ROOM UT 523 - - - - 523 - - -
1541000 PLNT M&S STK CNTRL 2220 SALT LAKE METRO STORE ROOM UT 9,092 - - - - 9,092 - - -
1541000 PLNT M&S STK CNTRL 2230 JORDAN VALLEY STORE ROOM UT 854 - - - - 854 - - -
1541000 PLNT M&S STK CNTRL 2235 PARK CITY STORE ROOM UT 874 - - - - 874 - - -
1541000 PLNT M&S STK CNTRL 2240 TOOELE STORE ROOM UT 453 - - - - 453 - - -
1541000 PLNT M&S STK CNTRL 2245 WASATCH RESTORATION CENTER UT 426 - - - - 426 - - -
1541000 PLNT M&S STK CNTRL 2400 PLNT M&S STK CNTRL EAGLE MOUNTAIN UT 295 - - - - 295 - - -
1541000 PLNT M&S STK CNTRL 2405 AMERICAN FORK STORE ROOM UT 1,454 - - - - 1,454 - - -
1541000 PLNT M&S STK CNTRL 2410 SANTAQUIN STORE ROOM UT 473 - - - - 473 - - -
1541000 PLNT M&S STK CNTRL 2415 DELTA STORE ROOM UT 324 - - - - 324 - - -
1541000 PLNT M&S STK CNTRL 2420 VERNAL STORE ROOM UT 638 - - - - 638 - - -
1541000 PLNT M&S STK CNTRL 2425 PRICE STORE ROOM UT 685 - - - - 685 - - -
1541000 PLNT M&S STK CNTRL 2430 MOAB STORE ROOM UT 775 - - - - 775 - - -
1541000 PLNT M&S STK CNTRL 2435 BLANDING STORE ROOM UT 157 - - - - 157 - - -
1541000 PLNT M&S STK CNTRL 2445 RICHFIELD STORE ROOM UT 115 - - - - 115 - - -
1541000 PLNT M&S STK CNTRL 2450 CEDAR CITY STORE ROOM UT 936 - - - - 936 - - -
1541000 PLNT M&S STK CNTRL 2455 MILFORD STORE ROOM UT 358 - - - - 358 - - -
1541000 PLNT M&S STK CNTRL 2460 WASHINGTON STORE ROOM UT 614 - - - - 614 - - -
2 of 4
Material & Supplies (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1541000 PLNT M&S STK CNTRL 2620 WALLA WALLA STORE ROOM WA 1,528 - - 1,528 - - - - -
1541000 PLNT M&S STK CNTRL 2630 YAKIMA STORE ROOM WA 344 - - 344 - - - - -
1541000 PLNT M&S STK CNTRL 2635 ENTERPRISE STORE ROOM OR 196 - 196 - - - - - -
1541000 PLNT M&S STK CNTRL 2640 PENDLETON STORE ROOM OR 797 - 797 - - - - - -
1541000 PLNT M&S STK CNTRL 2650 HOOD RIVER STORE ROOM OR 431 - 431 - - - - - -
1541000 PLNT M&S STK CNTRL 2655 PORTLAND METRO - STORE ROOM OR 10,892 - 10,892 - - - - - -
1541000 PLNT M&S STK CNTRL 2660 ASTORIA STORE ROOM OR 1,148 - 1,148 - - - - - -
1541000 PLNT M&S STK CNTRL 2665 MADRAS STORE ROOM OR 133 - 133 - - - - - -
1541000 PLNT M&S STK CNTRL 2670 PRINEVILLE STORE ROOM OR 50 - 50 - - - - - -
1541000 PLNT M&S STK CNTRL 2675 BEND STORE ROOM OR 1,684 - 1,684 - - - - - -
1541000 PLNT M&S STK CNTRL 2805 ALBANY STORE ROOM OR 203 - 203 - - - - - -
1541000 PLNT M&S STK CNTRL 2810 LINCOLN CITY STORE ROOM OR 212 - 212 - - - - - -
1541000 PLNT M&S STK CNTRL 2830 ROSEBURG STORE ROOM OR 2,697 - 2,697 - - - - - -
1541000 PLNT M&S STK CNTRL 2835 COOS BAY STORE ROOM OR 767 - 767 - - - - - -
1541000 PLNT M&S STK CNTRL 2840 GRANTS PASS STORE ROOM OR 947 - 947 - - - - - -
1541000 PLNT M&S STK CNTRL 2845 MEDFORD STORE ROOM OR 931 - 931 - - - - - -
1541000 PLNT M&S STK CNTRL 2850 KLAMATH FALLS STORE ROOM OR 2,440 - 2,440 - - - - - -
1541000 PLNT M&S STK CNTRL 2855 LAKEVIEW STORE ROOM OR 119 - 119 - - - - - -
1541000 PLNT M&S STK CNTRL 2860 ALTURAS STORE ROOM CA 79 79 - - - - - - -
1541000 PLNT M&S STK CNTRL 2865 MT SHASTA STORE ROOM CA 395 395 - - - - - - -
1541000 PLNT M&S STK CNTRL 2870 YREKA STORE ROOM CA 1,102 1,102 - - - - - - -
1541000 PLNT M&S STK CNTRL 2875 CRESENT CITY STORE ROOM CA 393 393 - - - - - - -
1541000 PLNT M&S STK CNTRL 5005 TREMONTON STORE ROOM SO 144 3 39 11 20 62 9 0 -
1541000 PLNT M&S STK CNTRL 5110 MATERIAL PACKAGING CENTER - WEST OR 0 - 0 - - - - - -
1541000 PLNT M&S STK CNTRL 5115 DEMC - SLC SNPD 87 3 23 6 9 42 4 - -
1541000 PLNT M&S STK CNTRL 5120 DEMC - MEDFORD OR 75 - 75 - - - - - -
1541000 PLNT M&S STK CNTRL 5125 DEMC - OREGON OR 7,315 - 7,315 - - - - - -
1541000 PLNT M&S STK CNTRL 5130 MEDFORD HUB OR 6,075 - 6,075 - - - - - -
1541000 PLNT M&S STK CNTRL 5135 YAKIMA HUB WA 6,073 - - 6,073 - - - - -
1541000 PLNT M&S STK CNTRL 5140 PRESTON HUB IDU 3,284 - - - - - 3,284 - -
1541000 PLNT M&S STK CNTRL 5150 RICHFIELD HUB UT 4,435 - - - - 4,435 - - -
1541000 PLNT M&S STK CNTRL 5155 CASPER HUB WYP 5,175 - - - 5,175 - - - -
1541000 PLNT M&S STK CNTRL 5160 SALT LAKE METRO HUB UT 20,726 - - - - 20,726 - - -
1541000 PLNT M&S STK CNTRL 5200 UTAH TRANSPORTATION BUILDING SNPD 27 1 7 2 3 13 1 - -
1541000 PLNT M&S STK CNTRL 5300 METER TEST WAREHOUSE UT 19 - - - - 19 - - -
1541000 Total 238,511 3,794 70,419 18,098 30,548 102,068 13,542 42 -
1541500 OTHER M&S 0 M&S GLENROCK COAL MINE SE 198 3 48 15 33 86 13 0 -
1541500 OTHER M&S 120001 OTHER MATERIAL & SUPPLIES - GENERAL STOC SE (198) (3) (48) (15) (33) (86) (13) (0) -
1541500 OTHER M&S 120001 OTHER MATERIAL & SUPPLIES - GENERAL STOC SO 152 3 42 12 21 66 9 0 -
1541500 Total 152 3 42 12 21 66 9 0 -
1541900 PLNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL & SUPPLIES INVENTORY SG 1,203 17 312 95 178 526 75 0 -
1541900 PLNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL & SUPPLIES INVENTORY SO 3 0 1 0 0 1 0 0 -
1541900 Total 1,206 17 313 95 178 527 75 0 -
1549900 CR-OBSOL&SURPL INV 102930 SB Asset # 120930 SO (27) (1) (7) (2) (4) (12) (2) (0) -
1549900 CR-OBSOL&SURPL INV 120930 INVENTORY RESERVE POWER SUPPLY SG (419) (6) (109) (33) (62) (183) (26) (0) -
1549900 CR-OBSOL&SURPL INV 120930 INVENTORY RESERVE POWER SUPPLY SO (12) (0) (3) (1) (2) (5) (1) (0) -
3 of 4
Material & Supplies (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1549900 CR-OBSOL&SURPL INV 120932 Inventory Reserve - RMP (T&D) SNPD (878) (29) (234) (57) (92) (423) (44) - -
1549900 CR-OBSOL&SURPL INV 120933 Inventory Reserve - PP (T&D) SNPD (837) (27) (223) (54) (88) (404) (42) - -
1549900 Total (2,175) (63) (576) (147) (247) (1,027) (114) (0) -
2531600 WORK CAP DEP-UAMPS 289920 WORKING CAPITAL DEPOSIT - UAMPS SE (2,706) (38) (663) (201) (448) (1,179) (177) (1) -
2531600 Total (2,706) (38) (663) (201) (448) (1,179) (177) (1) -
2531700 WORKG CAP DEP-DG&T 289921 OTH DEF CR - WORKING CAPITAL DEPOS-DG&T SE (2,595) (37) (636) (193) (429) (1,131) (169) (1) -
2531700 Total (2,595) (37) (636) (193) (429) (1,131) (169) (1) -
2531800 WCD-PROVO-PLNT M&S 289922 OTH DEF CR - WCD - PROVO - PLANT M&S SG (273) (4) (71) (22) (40) (119) (17) (0) -
2531800 Total (273) (4) (71) (22) (40) (119) (17) (0) -
Grand Total 411,709 6,207 112,816 30,985 59,288 177,446 24,868 100 -
4 of 4
B14. CASH WORKING
CAPITAL

1 of 1
Cash Working Capital (Actuals)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Utah Idaho FERC Other
1430000 OTHER ACCTS REC 0 OTHER ACCOUNTS RECEIVABLE SO 3 0 1 0 0 1 0 0 -
1430000 Total 0 3 0 1 0 0 1 0 0 -
1431000 EMP ACCOUNTS REC 0 EMPLOYEE RECEIVABLES SO 4,636 97 1,265 360 636 2,002 275 1 -
1431000 Total 0 4,636 97 1,265 360 636 2,002 275 1 -
1431500 INC TAXES RECEIVABLE 0 INCOME TAXES RECEIVABLE SO (69) (1) (19) (5) (10) (30) (4) (0) -
INC TAXES RECEIVABLE 116133 InterCo State Tax Rec-(Even Years)- MEHC SO 186 4 51 14 26 80 11 0 -
INC TAXES RECEIVABLE 116134 InterCo State Tax Rec -(Odd Years)- MEHC SO (116) (2) (32) (9) (16) (50) (7) (0) -
1431500 Total 0 1 0 0 0 0 0 0 0 -
1433000 JOINT OWNER REC 0 JOINT OWNER RECEIVABLE SO 8,223 173 2,244 639 1,128 3,550 487 2 -
1433000 Total 0 8,223 173 2,244 639 1,128 3,550 487 2 -
1436000 OTH ACCT REC 0 OTHER ACCOUNTS RECEIVABLE SO 21,897 460 5,976 1,701 3,003 9,454 1,297 5 -
1436000 Total 0 21,897 460 5,976 1,701 3,003 9,454 1,297 5 -
1437000 CSS OAR BILLINGS 0 CSS OAR BILLINGS SO 5,519 116 1,506 429 757 2,383 327 1 -
1437000 Total 0 5,519 116 1,506 429 757 2,383 327 1 -
1437100 CSS OAR BILLINGS-WOR 0 OTHER ACCT REC CCS SO (1,834) (39) (501) (143) (252) (792) (109) (0) -
1437100 Total 0 (1,834) (39) (501) (143) (252) (792) (109) (0) -
2300000 ASSET RETIREMENT OBL 284915 ARO LIAB - DEER CREEK MINE RECLAMATION OTHER (10,423) - - - - - - - (10,423)
2300000 Total 0 (10,423) - - - - - - - (10,423)
2320000 ACCOUNTS PAYABLE 210460 JOINT OWNER RECEIVABLES - CREDIT SE (2,800) (40) (686) (208) (463) (1,220) (183) (1) -
ACCOUNTS PAYABLE 210677 Bronco Utah Operations LLC - Coal SE (187) (3) (46) (14) (31) (81) (12) (0) -
ACCOUNTS PAYABLE 211108 UNION DUES/CONTRIBUTIONS WITHHOLDING SO 0 0 0 0 0 0 0 0 -
ACCOUNTS PAYABLE 211109 MET PAY HOME & AUTO WITHHOLDINGS SO 0 0 0 0 0 0 0 0 -
ACCOUNTS PAYABLE 211115 Allstate Voluntary Benefit Withholdings SO 0 0 0 0 0 0 0 0 -
ACCOUNTS PAYABLE 211116 DEPENDENT SUPPORT/LEVY WITHHOLDINGS SO (11) (0) (3) (1) (1) (5) (1) (0) -
ACCOUNTS PAYABLE 215077 K-PLUS EMPLOYER CONTRIBUTIONS - ENHANCED SO (425) (9) (116) (33) (58) (183) (25) (0) -
ACCOUNTS PAYABLE 215078 K-Plus Employer Contributions - Fixed SO (1,252) (26) (342) (97) (172) (541) (74) (0) -
ACCOUNTS PAYABLE 215080 METLIFE MEDICAL INSURANCE SO (3,615) (76) (987) (281) (496) (1,561) (214) (1) -
ACCOUNTS PAYABLE 215082 METLIFE DENTAL INSURANCE SO (74) (2) (20) (6) (10) (32) (4) (0) -
ACCOUNTS PAYABLE 215084 METLIFE VISION INSURANCE SO (42) (1) (11) (3) (6) (18) (2) (0) -
ACCOUNTS PAYABLE 215085 Western Utilities Dental Payable SO (8) (0) (2) (1) (1) (3) (0) (0) -
ACCOUNTS PAYABLE 215086 Western Utilities Vision Payable SO (1) (0) (0) (0) (0) (0) (0) (0) -
ACCOUNTS PAYABLE 215088 UWUA Health & Welfare Payable SO (4) (0) (1) (0) (1) (2) (0) (0) -
ACCOUNTS PAYABLE 215095 HMO HEALTH PLAN SO (9) (0) (3) (1) (1) (4) (1) (0) -
ACCOUNTS PAYABLE 215112 Minnesota Life Insurance SO (15) (0) (4) (1) (2) (6) (1) (0) -
ACCOUNTS PAYABLE 215116 IBEW 57 MEDICAL INSURANCE SO (38) (1) (10) (3) (5) (17) (2) (0) -
ACCOUNTS PAYABLE 215350 "IBEW 57 HEALTH REIMBURSEMENT, CURRENT Y SO (3) (0) (1) (0) (0) (1) (0) (0) -
ACCOUNTS PAYABLE 215351 "IBEW 57 DEPENDENT CARE REIMBURSEMENT, C SO (0) (0) (0) (0) (0) (0) (0) (0) -
ACCOUNTS PAYABLE 215356 "HEALTH REIMBURSEMENT, CURRENT YEAR"SO (14) (0) (4) (1) (2) (6) (1) (0) -
ACCOUNTS PAYABLE 215357 "DEPENDENT CARE REIMBURSEMENT, CURRENT Y SO 26 1 7 2 4 11 2 0 -
ACCOUNTS PAYABLE 215425 OR DOE Cool School Program OTHER (17) - - - - - - - (17)
ACCOUNTS PAYABLE 215439 Cal ISO Trans Payable SG (246) (3) (64) (19) (36) (107) (15) (0) -
ACCOUNTS PAYABLE 235230 ACCRUAL - ROYALTIES SE (62) (1) (15) (5) (10) (27) (4) (0) -
ACCOUNTS PAYABLE 235599 Safety Award SO (1,225) (26) (334) (95) (168) (529) (73) (0) -
ACCOUNTS PAYABLE 240330 PROVISION FOR WORKERS' COMPENSATION SO (168) (4) (46) (13) (23) (73) (10) (0) -
2320000 Total 0 (10,188) (191) (2,687) (780) (1,484) (4,405) (622) (3) (17)
2533000 O DEF CR-MISC PPL 289517 TRAPPER MINE FINAL RECLAMATION SE (6,387) (90) (1,564) (475) (1,056) (2,783) (417) (2) -
2533000 Total 0 (6,387) (90) (1,564) (475) (1,056) (2,783) (417) (2) -
Grand Total 0 11,447 527 6,240 1,732 2,733 9,411 1,239 4 (10,439)
B15. MISC. RATE BASE

Miscellaneous Rate Base (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1140000 EL PLT ACQUIST ADJ 1140000 ELECTRIC PLANT ACQUISITION ADJUSTMENTS SG 144,705 2,054 37,545 11,447 21,371 63,269 8,972 48 -
1140000 EL PLT ACQUIST ADJ 1140000 ELECTRIC PLANT ACQUISITION ADJUSTMENTS UT 11,764 - - - - 11,764 - - -
1140000 Total 156,468 2,054 37,545 11,447 21,371 75,032 8,972 48 -
1150000 Ac Prov El Pt Acq Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION AD SG (126,027) (1,789) (32,698) (9,969) (18,613) (55,102) (7,814) (42) -
1150000 Ac Prov El Pt Acq Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION AD UT (1,143) - - - - (1,143) - - -
1150000 Total (127,170) (1,789) (32,698) (9,969) (18,613) (56,245) (7,814) (42) -
1651000 PREPAY-INSURANCE 132008 PREPAID INSURANCE - PUBLIC LIABILITY & P SO 2,105 44 575 164 289 909 125 0 -
1651000 PREPAY-INSURANCE 132012 PREPAID INSURANCE - ALLPURPOSE INSURANCE SO 3,068 64 837 238 421 1,325 182 1 -
1651000 PREPAY-INSURANCE 132016 PREPAID INS-MINORITY OWNED PLANTS SO 364 8 99 28 50 157 22 0 -
1651000 PREPAY-INSURANCE 132045 PREPAID WORKERS COMPENSATION SO 152 3 42 12 21 66 9 0 -
1651000 PREPAY-INSURANCE 132055 PREPAID EMPLOYEE BENEFIT COSTS SO 91 2 25 7 13 39 5 0 -
1651000 Total 5,781 121 1,578 449 793 2,496 342 1 -
1652000 PREPAY-TAXES 132101 PREPAID PROPERTY TAX GPS 13,011 273 3,551 1,011 1,785 5,618 771 3 -
1652000 PREPAY-TAXES 132924 OTH PREPAY-OREGON DOE FEE SO 862 18 235 67 118 372 51 0 -
1652000 Total 13,873 291 3,786 1,078 1,903 5,990 822 3 -
1652100 PREPAY - OTHER 132095 PREPAID EMISSIONS PERMIT FEES (UT) SG 592 8 154 47 87 259 37 0 -
1652100 PREPAY - OTHER 132097 Prepaid CA GHG Cap & Trade Allowances OTHER 5,061 - - - - - - - 5,061
1652100 PREPAY - OTHER 132098 Prepaid - CA GHG Wholesale OTHER 1,703 - - - - - - - 1,703
1652100 PREPAY - OTHER 132310 PREPAID RATING AGNCY SO 44 1 12 3 6 19 3 0 -
1652100 PREPAY - OTHER 132620 PREPAYMENTS - WATER RIGHTS LEASE SG 1,459 21 379 115 215 638 90 0 -
1652100 PREPAY - OTHER 132621 Prepayments - Water Rights (Ferron Canal SG 558 8 145 44 82 244 35 0 -
1652100 PREPAY - OTHER 132623 Prepaid Lake Side CUWCD Water Fee SG 161 2 42 13 24 71 10 0 -
1652100 PREPAY - OTHER 132650 PREPAID DUES SO 26 1 7 2 4 11 2 0 -
1652100 PREPAY - OTHER 132700 PREPAID RENT GPS 43 1 12 3 6 18 3 0 -
1652100 PREPAY - OTHER 132705 Prepaid Pole Contact SG 326 5 85 26 48 143 20 0 -
1652100 PREPAY - OTHER 132740 PREPAID O&M WIND SG 49 1 13 4 7 22 3 0 -
1652100 PREPAY - OTHER 132831 PREPAID BPA TRANSM - WINE COUNTRY SG 984 14 255 78 145 430 61 0 -
1652100 PREPAY - OTHER 132900 PREPAYMENTS - OTHER SE 72 1 18 5 12 31 5 0 -
1652100 PREPAY - OTHER 132900 PREPAYMENTS - OTHER SO 1,489 31 406 116 204 643 88 0 -
1652100 PREPAY - OTHER 132901 PRE FEES - OREGON PUB UTIL COMMISSION OR 1,062 - 1,062 - - - - - -
1652100 PREPAY - OTHER 132903 PREP FEES-UTAH PUBLIC SERVICE COMMISSION UT 3,140 - - - - 3,140 - - -
1652100 PREPAY - OTHER 132904 PREP FEES-IDAHO PUB UTIL COMMISSION IDU 322 - - - - - 322 - -
1652100 PREPAY - OTHER 132910 Prepayments - Hardware & Software SO 8,673 182 2,367 674 1,190 3,745 514 2 -
1652100 PREPAY - OTHER 132998 PREPAID INSURANCE SE (79) (1) (19) (6) (13) (34) (5) (0) -
1652100 PREPAY - OTHER 132999 PREPAY - RECLASS TO LT SO (874) (18) (239) (68) (120) (378) (52) (0) -
1652100 PREPAY - OTHER 134000 L/T PREPAY RECLASS SO 954 20 260 74 131 412 56 0 -
1652100 Total 25,763 276 4,958 1,131 2,029 9,412 1,191 4 6,763
2281000 ACC PROV-PROP INS 288712 Reg Liab - OR Property Insurance Reserve OR 3,053 - 3,053 - - - - - -
2281000 ACC PROV-PROP INS 288714 Reg Liab - ID Property Insurance Reserve IDU (776) - - - - - (776) - -
2281000 ACC PROV-PROP INS 288715 Reg Liab - UT Property Insurance Reserve UT (7,045) - - - - (7,045) - - -
2281000 ACC PROV-PROP INS 288716 Reg Liab - WY Property Insurance Reserve WYP (771) - - - (771) - - - -
2281000 ACC PROV-PROP INS 288749 RegL - Insurance Reserves - Reclass OTHER (3,053) - - - - - - - (3,053)
2281000 Total (8,592) - 3,053 - (771) (7,045) (776) - (3,053)
2282100 ACC PRV IN & DAMAG 280311 ACC. PROV. I & D - EXCL. AUTO SO (15,752) (331) (4,299) (1,224) (2,160) (6,801) (933) (4) -
2282100 Total (15,752) (331) (4,299) (1,224) (2,160) (6,801) (933) (4) -
2282400 ACCUM PRV FR I&D-OR 288700 Reg Liab - OR Injuries & Damages Reserve OR (8,040) - (8,040) - - - - - -
2282400 Total (8,040) - (8,040) - - - - - -
2283000 PEN/BENFT-SICK 280349 SUPPL. PENSION BENEFITS (RETIRE ALLOW) SO (1,690) (36) (461) (131) (232) (730) (100) (0) -
2283000 Total (1,690) (36) (461) (131) (232) (730) (100) (0) -
2283400 POST-RETIREMENT BEN 280329 FAS 106-Contra Liability-Medicare Subsid SO 22,389 470 6,110 1,740 3,071 9,667 1,326 5 -
2283400 POST-RETIREMENT BEN 280440 FAS 158 PR Liab Medicare Sub (Non-Dedct) SO (5,429) (114) (1,482) (422) (745) (2,344) (322) (1) -
2283400 POST-RETIREMENT BEN 280454 FAS 158 PR Liab Reg Medicare (Non-Dedct) SO 5,429 114 1,482 422 745 2,344 322 1 -
2283400 POST-RETIREMENT BEN 280455 FAS 158 Post-Retirement Liability SO (1,269) (27) (346) (99) (174) (548) (75) (0) -
2283400 POST-RETIREMENT BEN 280456 FAS 106-Contra Liab-Med.Sub.Claims SO (16,960) (356) (4,629) (1,318) (2,326) (7,322) (1,005) (4) -
2283400 POST-RETIREMENT BEN 280457 FAS 158 - CONTRA LIA - Reg Medicare SO (5,429) (114) (1,482) (422) (745) (2,344) (322) (1) -
1 of 4
Miscellaneous Rate Base (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2283400 Total (1,269) (27) (346) (99) (174) (548) (75) (0) -
2283500 PENSIONS 280350 Pension - Local 57 SO (577) (12) (157) (45) (79) (249) (34) (0) -
2283500 PENSIONS 280355 FAS 158 Pension Liability SO (110,662) (2,325) (30,201) (8,598) (15,178) (47,779) (6,555) (26) -
2283500 PENSIONS 280365 FAS 158 Pension Liab-Rcls to Current SO 577 12 157 45 79 249 34 0 -
2283500 Total (110,662) (2,325) (30,201) (8,598) (15,178) (47,779) (6,555) (26) -
2284100 AC MIS OP PR-OTHER 289320 CHEHALIS WA EFSEC C02 MITIGATION OBLIG SG (517) (7) (134) (41) (76) (226) (32) (0) -
2284100 Total (517) (7) (134) (41) (76) (226) (32) (0) -
2300000 ASSET RETIREMENT OBL 284918 ARO LIAB - TROJAN NUCLEAR PLANT TROJD (2,765) (39) (710) (216) (417) (1,208) (173) (1) -
2300000 Total (2,765) (39) (710) (216) (417) (1,208) (173) (1) -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE CA (210) (210) - - - - - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE IDU (65) - - - - - (65) - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE OR (1,158) - (1,158) - - - - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE UT (941) - - - - (941) - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE WA (317) - - (317) - - - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE WYP (186) - - - (186) - - - -
2530000 Total (2,877) (210) (1,158) (317) (186) (941) (65) - -
2533500 OTH DEF CR-PEN & BEN 280370 PENSION LIAB-UMWA WITHDRAWAL OBLIG SE (115,119) (1,625) (28,197) (8,552) (19,042) (50,154) (7,511) (38) -
2533500 Total (115,119) (1,625) (28,197) (8,552) (19,042) (50,154) (7,511) (38) -
2539900 OTH DEF CR - OTHER 0 Fossil Rock Fuels Entries SE (5,006) (71) (1,226) (372) (828) (2,181) (327) (2) -
2539900 OTH DEF CR - OTHER 0 Fossil Rock Fuels Entries SG (11) (0) (3) (1) (2) (5) (1) (0) -
2539900 OTH DEF CR - OTHER 230155 EMPLOYEE HOUSING SECURITY DEPOSITS CA (19) (19) - - - - - - -
2539900 OTH DEF CR - OTHER 288608 Envir Liab - Colstrip Pond SO (6,225) (131) (1,699) (484) (854) (2,688) (369) (1) -
2539900 OTH DEF CR - OTHER 288609 Envir Liab - Cholla Ash-Fly Ash Pond SO (5,092) (107) (1,390) (396) (698) (2,199) (302) (1) -
2539900 OTH DEF CR - OTHER 288614 Envir Liab - American Barrel (UT) SO (1,297) (27) (354) (101) (178) (560) (77) (0) -
2539900 OTH DEF CR - OTHER 288616 Envir Liab - Astoria/Unocal (Downtown) SO (734) (15) (200) (57) (101) (317) (43) (0) -
2539900 OTH DEF CR - OTHER 288618 Envir Liab - Astoria Young's Bay SO (287) (6) (78) (22) (39) (124) (17) (0) -
2539900 OTH DEF CR - OTHER 288620 Envir Liab - Big Fork Hydro Plant (MT) SO (292) (6) (80) (23) (40) (126) (17) (0) -
2539900 OTH DEF CR - OTHER 288621 Envir Liab - Bors Property SO (12) (0) (3) (1) (2) (5) (1) (0) -
2539900 OTH DEF CR - OTHER 288622 Envir Liab - Bridger Coal Fuel Oil Spill SO (785) (16) (214) (61) (108) (339) (46) (0) -
2539900 OTH DEF CR - OTHER 288623 Envir Liab - Bridger Plant-FGD Pond 1 SO (2,737) (58) (747) (213) (375) (1,182) (162) (1) -
2539900 OTH DEF CR - OTHER 288624 Envir Liab - Bridger FGD Pond 1 Closure SO (876) (18) (239) (68) (120) (378) (52) (0) -
2539900 OTH DEF CR - OTHER 288625 Envir Liab - Bridger Plant-FGD Pond 2 SO (1,519) (32) (414) (118) (208) (656) (90) (0) -
2539900 OTH DEF CR - OTHER 288626 Envir Liab - Bridger Plant Oil Spills SO (805) (17) (220) (63) (110) (348) (48) (0) -
2539900 OTH DEF CR - OTHER 288627 Envir Liab - Carbon Ash Spill SO (4,217) (89) (1,151) (328) (578) (1,821) (250) (1) -
2539900 OTH DEF CR - OTHER 288628 Envir Liab - Cedar Steam Plant (UT) SO (9) (0) (2) (1) (1) (4) (1) (0) -
2539900 OTH DEF CR - OTHER 288630 Envir Liab - Dave Johnston Oil Spill SO (676) (14) (185) (53) (93) (292) (40) (0) -
2539900 OTH DEF CR - OTHER 288632 Envir Liab - Eugene MGP (50% PCRP) SO (305) (6) (83) (24) (42) (132) (18) (0) -
2539900 OTH DEF CR - OTHER 288633 Envir Liab - Dave Johnston-Pond 4A & 4B SO (2,281) (48) (622) (177) (313) (985) (135) (1) -
2539900 OTH DEF CR - OTHER 288634 Envir Liab - Everett MGP (2/3 PCRP) SO (237) (5) (65) (18) (32) (102) (14) (0) -
2539900 OTH DEF CR - OTHER 288636 Envir Liab - Hunter Fuel Oil Spills SO (152) (3) (42) (12) (21) (66) (9) (0) -
2539900 OTH DEF CR - OTHER 288638 Envir Liab - Huntington Ash Landfill SO (2,580) (54) (704) (200) (354) (1,114) (153) (1) -
2539900 OTH DEF CR - OTHER 288639 Envir Liab - Hayden Ash Landfill SO (599) (13) (163) (47) (82) (258) (35) (0) -
2539900 OTH DEF CR - OTHER 288640 Envir Liab - Idaho Falls Pole Yard SO (2,116) (44) (578) (164) (290) (914) (125) (0) -
2539900 OTH DEF CR - OTHER 288642 Envir Liab - Jordan Plant Substation SO (162) (3) (44) (13) (22) (70) (10) (0) -
2539900 OTH DEF CR - OTHER 288645 Envir Liab - Naughton Plant-FGD Pond 1 SO (495) (10) (135) (38) (68) (214) (29) (0) -
2539900 OTH DEF CR - OTHER 288648 Envir Liab - Naughton FGD Pond Closure SO (155) (3) (42) (12) (21) (67) (9) (0) -
2539900 OTH DEF CR - OTHER 288650 Envir Liab - Ogden MGP SO (471) (10) (128) (37) (65) (203) (28) (0) -
2539900 OTH DEF CR - OTHER 288651 Envir Liab - Ririe Substation SO (40) (1) (11) (3) (5) (17) (2) (0) -
2539900 OTH DEF CR - OTHER 288652 Envir Liab - Olympia MGP SO (42) (1) (11) (3) (6) (18) (2) (0) -
2539900 OTH DEF CR - OTHER 288653 Envir Liab - Naughton Plant-FGD Pond 2 SO (1,359) (29) (371) (106) (186) (587) (81) (0) -
2539900 OTH DEF CR - OTHER 288655 Envir Liab - Hunter Plant-Ash Landfill SO (2,220) (47) (606) (172) (304) (958) (131) (1) -
2539900 OTH DEF CR - OTHER 288656 Envir Liab - Portland Harbor Srce Cntrl SO (13,597) (286) (3,711) (1,056) (1,865) (5,871) (805) (3) -
2539900 OTH DEF CR - OTHER 288660 Envir Liab - Silver Bell/Telluride SO (1,387) (29) (379) (108) (190) (599) (82) (0) -
2539900 OTH DEF CR - OTHER 288664 Envir Liab - Tacoma A St. (25% PCRP) SO (109) (2) (30) (8) (15) (47) (6) (0) -
2539900 OTH DEF CR - OTHER 288666 Envir Liab - Utah Metals East SO (360) (8) (98) (28) (49) (155) (21) (0) -
2 of 4
Miscellaneous Rate Base (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2539900 OTH DEF CR - OTHER 288668 Envir Liab - Wyodak Fuel Oil Spill SO (106) (2) (29) (8) (15) (46) (6) (0) -
2539900 OTH DEF CR - OTHER 288676 Envir Liab - Naughton South Ash Pond SO (895) (19) (244) (70) (123) (387) (53) (0) -
2539900 OTH DEF CR - OTHER 288677 Envir Liab - NTO Parking Lot-Asbestos SO (275) (6) (75) (21) (38) (119) (16) (0) -
2539900 OTH DEF CR - OTHER 289051 DEFERRED RENT REVENUE AMORT OIL & GAS LE SG (579) (8) (150) (46) (86) (253) (36) (0) -
2539900 OTH DEF CR - OTHER 289341 Accrued Royalties-Reg Rcvry-Noncurrent SE (7,183) (101) (1,759) (534) (1,188) (3,129) (469) (2) -
2539900 OTH DEF CR - OTHER 289523 Govt Coal Lease Bonus Payment Liability SE 5,006 71 1,226 372 828 2,181 327 2 -
2539900 OTH DEF CR - OTHER 289913 MCI - F.O.G. WIRE LEASE SG (558) (8) (145) (44) (82) (244) (35) (0) -
2539900 OTH DEF CR - OTHER 289914 AMERICAN ELECTRIC POWER CRP SG (2,336) (33) (606) (185) (345) (1,021) (145) (1) -
2539900 OTH DEF CR - OTHER 289925 TRANSM CONST SECURITY DEPOSITS SG (7,735) (110) (2,007) (612) (1,142) (3,382) (480) (3) -
2539900 OTH DEF CR - OTHER 289955 Accrued Right-of-Way Obligations SG (2,420) (34) (628) (191) (357) (1,058) (150) (1) -
2539900 Total (76,347) (1,480) (20,447) (5,925) (10,815) (33,058) (4,602) (20) -
2540000 REGULATORY LIAB 231010 Reg Liab Current - Blue Sky OTHER (13,858) - - - - - - - (13,858)
2540000 REGULATORY LIAB 231020 Reg Liab Current - DSM OTHER (18,295) - - - - - - - (18,295)
2540000 REGULATORY LIAB 231045 Reg Liab Current - GHG Allowances OTHER (1,579) - - - - - - - (1,579)
2540000 REGULATORY LIAB 231050 Reg Liab Current - Def Net Power Costs OTHER (12,414) - - - - - - - (12,414)
2540000 REGULATORY LIAB 231060 Reg Liab Current - BPA Balancing Accts OTHER (3,833) - - - - - - - (3,833)
2540000 REGULATORY LIAB 231090 Reg Liab Current - Solar Feed-In OTHER (15,111) - - - - - - - (15,111)
2540000 REGULATORY LIAB 231100 Reg Liab Current - Other OTHER (12,368) - - - - - - - (12,368)
2540000 REGULATORY LIAB 288001 Reg Liab - Excess Def Inc Taxes - CA CA (1,109) (1,109) - - - - - - -
2540000 REGULATORY LIAB 288002 Reg Liab - Excess Def Inc Taxes - ID IDU (1,611) - - - - - (1,611) - -
2540000 REGULATORY LIAB 288003 Reg Liab - Excess Def Inc Taxes - OR OR (15,769) - (15,769) - - - - - -
2540000 REGULATORY LIAB 288004 Reg Liab - Excess Def Inc Taxes - UT UT 0 - - - - 0 - - -
2540000 REGULATORY LIAB 288005 Reg Liab - Excess Def Inc Taxes - WA WA (1,327) - - (1,327) - - - - -
2540000 REGULATORY LIAB 288006 Reg Liab - Excess Def Inc Taxes - WY WYU (11,956) - - - (11,956) - - - -
2540000 REGULATORY LIAB 288007 Reg Liab - Excess Def Inc Taxes - FERC FERC (18) - - - - - - (18) -
2540000 REGULATORY LIAB 288108 FAS 109 - WA Flowthrough WA (739) - - (739) - - - - -
2540000 REGULATORY LIAB 288114 REG LIABILITY - OR GAIN-SALE EPUD ASSETS OTHER 1 - - - - - - - 1
2540000 REGULATORY LIAB 288140 Reg Liability - WA A&G Credit WA 0 - - 0 - - - - -
2540000 REGULATORY LIAB 288159 RegL - Blue Sky - Recl to Curr OTHER 13,858 - - - - - - - 13,858
2540000 REGULATORY LIAB 288161 RL-Energy Savings Assistance (ESA)-CA OTHER (435) - - - - - - - (435)
2540000 REGULATORY LIAB 288165 Reg Liab - OR Enrgy OTHER (4,375) - - - - - - - (4,375)
2540000 REGULATORY LIAB 288174 RegL - OR Asset Sale Gain-Balance Recl OTHER (1,084) - - - - - - - (1,084)
2540000 REGULATORY LIAB 288231 Reg Liab - OR 2013 FERC Rate True-Up OTHER (7,040) - - - - - - - (7,040)
2540000 REGULATORY LIAB 288232 Reg Liab - OR 2017 FERC Rate True-Up OTHER (23,416) - - - - - - - (23,416)
2540000 REGULATORY LIAB 288240 Reg Liab - WA PCAM - CY 2016 OTHER (16,470) - - - - - - - (16,470)
2540000 REGULATORY LIAB 288243 Reg Liability - WA PCAM CY2018 OTHER (6,282) - - - - - - - (6,282)
2540000 REGULATORY LIAB 288245 Contra Reg Liability - WA PCAM CY2018 OTHER (314) - - - - - - - (314)
2540000 REGULATORY LIAB 288281 Reg Liab-Excess Income Tax Deferral-CA OTHER (3,200) - - - - - - - (3,200)
2540000 REGULATORY LIAB 288282 Reg Liab-Excess Income Tax Deferral-ID OTHER (556) - - - - - - - (556)
2540000 REGULATORY LIAB 288283 Reg Liab-Excess Income Tax Deferral-OR OTHER (48,555) - - - - - - - (48,555)
2540000 REGULATORY LIAB 288284 Reg Liab-Excess Income Tax Deferral-UT OTHER (528) - - - - - - - (528)
2540000 REGULATORY LIAB 288285 Reg Liab-Excess Income Tax Deferral-WA OTHER (8,503) - - - - - - - (8,503)
2540000 REGULATORY LIAB 288286 Reg Liab-Excess Income Tax Deferral-WY OTHER (7,002) - - - - - - - (7,002)
2540000 REGULATORY LIAB 288295 RegL - BPA Balancing Accts - Recl to Cur OTHER 3,833 - - - - - - - 3,833
2540000 REGULATORY LIAB 288405 Reg Liab-OR Direct Access 5 yr Opt Out OTHER (3,634) - - - - - - - (3,634)
2540000 REGULATORY LIAB 288411 Reg Liab - WA-Accel Depr 2015 GRC WA (27,034) - - (27,034) - - - - -
2540000 REGULATORY LIAB 288412 Reg Liab - Depr Decrease Deferral - OR OTHER (5,223) - - - - - - - (5,223)
2540000 REGULATORY LIAB 288413 Reg Liab - Depr Decrease Deferral - WA WA 7 - - 7 - - - - -
2540000 REGULATORY LIAB 288420 Reg Liab - CA GHG Allowance Revenues OTHER (193) - - - - - - - (193)
2540000 REGULATORY LIAB 288422 Reg Liab - CA Solar (SOMAH)-GHG Funds OTHER (2,696) - - - - - - - (2,696)
2540000 REGULATORY LIAB 288423 RegL - CA GHG Allowances - Recl to Curr OTHER 1,579 - - - - - - - 1,579
2540000 REGULATORY LIAB 288424 RegL - CA GHG Allowances - Balance Recl OTHER (486) - - - - - - - (486)
2540000 REGULATORY LIAB 288459 Reg Liab - Def RECs in Rates - Reclass OTHER (108) - - - - - - - (108)
2540000 REGULATORY LIAB 288463 RegL - OR Def Exc NPC - Recl to Curr OTHER 6,767 - - - - - - - 6,767
2540000 REGULATORY LIAB 288465 RegL - WA Def Exc NPC - Recl to Curr OTHER 5,647 - - - - - - - 5,647
3 of 4
Miscellaneous Rate Base (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2540000 REGULATORY LIAB 288470 Reg L-WA Decoupling Mechanism-Reclass OTHER (3,322) - - - - - - - (3,322)
2540000 REGULATORY LIAB 288481 RegL - CA Solar Feed-In - Recl to Curr OTHER 623 - - - - - - - 623
2540000 REGULATORY LIAB 288484 RegL - UT Solar Feed-In - Recl to Curr OTHER 14,487 - - - - - - - 14,487
2540000 REGULATORY LIAB 288491 RegL - CA Solar Feed-In - Balance Recl OTHER (623) - - - - - - - (623)
2540000 REGULATORY LIAB 288494 RegL - UT Solar Feed-In - Balance Recl OTHER (23,993) - - - - - - - (23,993)
2540000 REGULATORY LIAB 288817 RegL - DSM - CA - Reclass to Current OTHER 2,923 - - - - - - - 2,923
2540000 REGULATORY LIAB 288819 Reg Liab - DSM - CA - Balance Reclass OTHER (2,923) - - - - - - - (2,923)
2540000 REGULATORY LIAB 288827 RegL - DSM - ID - Reclass to Current OTHER 1,541 - - - - - - - 1,541
2540000 REGULATORY LIAB 288829 Reg Liab - DSM - ID - Balance Reclass OTHER (1,541) - - - - - - - (1,541)
2540000 REGULATORY LIAB 288847 RegL - DSM - UT - Reclass to Current OTHER 10,479 - - - - - - - 10,479
2540000 REGULATORY LIAB 288849 Reg Liab - DSM - UT - Balance Reclass OTHER (13,057) - - - - - - - (13,057)
2540000 REGULATORY LIAB 288857 RegL - DSM - WA - Reclass to Current OTHER 1,757 - - - - - - - 1,757
2540000 REGULATORY LIAB 288859 Reg Liab - DSM - WA - Balance Reclass OTHER (1,757) - - - - - - - (1,757)
2540000 REGULATORY LIAB 288867 RegL - DSM - WY - Reclass to Current OTHER 1,595 - - - - - - - 1,595
2540000 REGULATORY LIAB 288869 Reg Liab - DSM - WY - Balance Reclass OTHER (1,595) - - - - - - - (1,595)
2540000 REGULATORY LIAB 288941 Reg Liab - Protected PP&E ARAM - CA CA (886) (886) - - - - - - -
2540000 REGULATORY LIAB 288942 Reg Liab - Protected PP&E ARAM - ID IDU (2,598) - - - - - (2,598) - -
2540000 REGULATORY LIAB 288943 Reg Liab - Protected PP&E ARAM - OR OR (10,445) - (10,445) - - - - - -
2540000 REGULATORY LIAB 288944 Reg Liab - Protected PP&E ARAM - UT UT (18,194) - - - - (18,194) - - -
2540000 REGULATORY LIAB 288945 Reg Liab - Protected PP&E ARAM - WA WA (2,724) - - (2,724) - - - - -
2540000 REGULATORY LIAB 288946 Reg Liab - Protected PP&E ARAM - WY WYU (5,818) - - - (5,818) - - - -
2540000 REGULATORY LIAB 288995 RegL - Other - Recl to Curr OTHER 12,368 - - - - - - - 12,368
2540000 Total (289,132) (1,995) (26,213) (31,817) (17,774) (18,194) (4,209) (18) (188,911)
2541050 FAS143 ARO REG LIAB 288506 ARO/REG DIFF - TROJAN NUCLEAR PLANT TROJD (2,601) (37) (668) (204) (392) (1,136) (163) (1) -
2541050 FAS143 ARO REG LIAB 288906 ARO/Reg Diff - Trojan - WA portion WA 256 - - 256 - - - - -
2541050 Total (2,345) (37) (668) 52 (392) (1,136) (163) (1) -
Grand Total (560,391) (7,157) (102,654) (52,733) (59,735) (131,134) (21,683) (94) (185,201)
4 of 4
B16. WEATHERIZATION
REG. ASSETS

Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1242000 PAC PWR-INT FREE LN 0 INT FREE-PPL OTHER 1,060 - - - - - - - 1,060
1242000 PAC PWR-INT FREE LN 0 INT FREE-PPL WA 7 - - 7 - - - - -
1242000 Total 1,068 - - 7 - - - - 1,060
1243200 OR-VAR WEATHER LOANS 0 INT BEARING VAR%-PPL OR 0 - 0 - - - - - -
1243200 OR-VAR WEATHER LOANS 0 INT BEARING VAR%-PPL WA (0) - - (0) - - - - -
1243200 Total 0 - 0 (0) - - - - -
1244100 ENERGY FINANSWER 0 ENERGY FINANSWER SO (0) (0) (0) (0) (0) (0) (0) (0) -
1244100 ENERGY FINANSWER 0 ENERGY FINANSWER UT 12 - - - - 12 - - -
1244100 Total 12 (0) (0) (0) (0) 12 (0) (0) -
1244500 HOME COMFORT 0 HOME COMFORT CA 6 6 - - - - - - -
1244500 HOME COMFORT 0 HOME COMFORT OTHER (1) - - - - - - - (1)
1244500 HOME COMFORT 0 HOME COMFORT SO (5) (0) (1) (0) (1) (2) (0) (0) -
1244500 Total 0 6 (1) (0) (1) (2) (0) (0) (1)
1244900 FINANSWER 12,000 0 "FINANSWER 12,000" OTHER (1) - - - - - - - (1)
1244900 FINANSWER 12,000 0 "FINANSWER 12,000" UT 1 - - - - 1 - - -
1244900 Total 0 - - - - 1 - - (1)
1245300 IRRIGATION FINANSW 0 IRRIGATION FINANSWER CA 20 20 - - - - - - -
1245300 IRRIGATION FINANSW 0 IRRIGATION FINANSWER OTHER (20) - - - - - - - (20)
1245300 Total 0 20 - - - - - - (20)
1245400 RETROFIT ENGY FINANS 0 RETRO ENERGY FINANS OTHER 4 - - - - - - - 4
1245400 RETROFIT ENGY FINANS 0 RETRO ENERGY FINANS UT (4) - - - - (4) - - -
1245400 Total 0 - - - - (4) - - 4
1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE OTHER (247) - - - - - - - (247)
1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE WA (1) - - (1) - - - - -
1249000 Total (249) - - (1) - - - - (247)
1823000 DSR REGULATORY ASSET 0 DSR REGULATORY ASSETS IDU (68) - - - - - (68) - -
1823000 DSR REGULATORY ASSET 0 DSR REGULATORY ASSETS OTHER (9,931) - - - - - - - (9,931)
1823000 DSR REGULATORY ASSET 0 DSR REGULATORY ASSETS WYP (395) - - - (395) - - - -
1823000 Total (10,394) - - - (395) - (68) - (9,931)
1823700 OTH REGA-ENERGY WEST 186801 Reg Asset-Deer Creek-Elec Plt In Svc SE 69,504 981 17,024 5,164 11,496 30,281 4,535 23 -
1823700 OTH REGA-ENERGY WEST 186802 Reg Asset-Deer Creek-EPIS Intangibles SE 1,078 15 264 80 178 470 70 0 -
1823700 OTH REGA-ENERGY WEST 186805 Reg Asset-Deer Creek-CWIP SE 3,960 56 970 294 655 1,725 258 1 -
1823700 OTH REGA-ENERGY WEST 186806 Reg Asset-Deer Creek-PS&I SE 1,614 23 395 120 267 703 105 1 -
1823700 OTH REGA-ENERGY WEST 186811 Reg Asset-Deer Creek Sale-EPIS SE 9,902 140 2,425 736 1,638 4,314 646 3 -
1823700 OTH REGA-ENERGY WEST 186812 Contra RA-DCM PP&E-OR-To G/L Bal Acct OR 253 - 253 - - - - - -
1823700 OTH REGA-ENERGY WEST 186815 Reg Asset-Deer Creek Sale-CWIP SE 94 1 23 7 15 41 6 0 -
1823700 OTH REGA-ENERGY WEST 186816 Contra RA-DCM PP&E-To Joint Owners SE (4,699) (66) (1,151) (349) (777) (2,047) (307) (2) -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs CA 1,223 1,223 - - - - - - -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs OR (379) - (379) - - - - - -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs SE (79,023) (1,115) (19,356) (5,871) (13,071) (34,428) (5,156) (26) -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs UT 281 - - - - 281 - - -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs WA 5,487 - - 5,487 - - - - -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs WYU 3,184 - - - 3,184 - - - -
1823700 OTH REGA-ENERGY WEST 186820 Reg Asset-Deer Creek Mine ARO SE 7,997 113 1,959 594 1,323 3,484 522 3 -
1823700 OTH REGA-ENERGY WEST 186825 Reg Asset-Deer Creek Mine M&S SE 4,492 63 1,100 334 743 1,957 293 1 -
1823700 OTH REGA-ENERGY WEST 186826 Reg Asset-Deer Creek-Prepaid Royalties SE 843 12 206 63 139 367 55 0 -
1823700 OTH REGA-ENERGY WEST 186828 Reg Asset-Deer Creek-Recovery Royalties SE 7,183 101 1,759 534 1,188 3,129 469 2 -
1823700 OTH REGA-ENERGY WEST 186830 Reg Asset-Deer Creek-Union Suppl Ben SE 1,612 23 395 120 267 702 105 1 -
1823700 OTH REGA-ENERGY WEST 186833 Reg Asset-Deer Creek-Nonunion Severance SE 2,500 35 612 186 414 1,089 163 1 -
1823700 OTH REGA-ENERGY WEST 186835 Reg Asset-Deer Creek-Misc Closure Costs SE 44,826 633 10,980 3,330 7,415 19,529 2,925 15 -
1823700 OTH REGA-ENERGY WEST 186836 Contra RA-DCM Closure-To Joint Owners SE (2,867) (40) (702) (213) (474) (1,249) (187) (1) -
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz & Oth Adjs UT 4,292 - - - - 4,292 - - -
1 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz & Oth Adjs WYU (9,381) - - - (9,381) - - - -
1823700 OTH REGA-ENERGY WEST 186839 Reg Asset-Deer Creek-Tax Flow-Through SE 2,979 42 730 221 493 1,298 194 1 -
1823700 OTH REGA-ENERGY WEST 186841 Contra Reg Asset-Deer Creek Aband-CA CA (1,332) (1,332) - - - - - - -
1823700 OTH REGA-ENERGY WEST 186844 Contra Reg Asset-Deer Creek Aband-UT UT (924) - - - - (924) - - -
1823700 OTH REGA-ENERGY WEST 186845 Contra Reg Asset-Deer Creek Aband-WA WA (5,975) - - (5,975) - - - - -
1823700 OTH REGA-ENERGY WEST 186846 Contra Reg Asset-Deer Creek Aband-WY WYU (376) - - - (376) - - - -
1823700 OTH REGA-ENERGY WEST 186851 Contra Reg Asset-Deer Creek Closure-CA CA (1,138) (1,138) - - - - - - -
1823700 OTH REGA-ENERGY WEST 186852 CONTRA REG ASSET-DEER CREEK CLOSURE-ID IDU (1,527) - - - - - (1,527) - -
1823700 OTH REGA-ENERGY WEST 186853 Contra Reg Asset-Deer Creek Closure-OR OR (7,363) - (7,363) - - - - - -
1823700 OTH REGA-ENERGY WEST 186854 CONTRA REG ASSET-DEER CREEK CLOSURE-UT UT (2,995) - - - - (2,995) - - -
1823700 OTH REGA-ENERGY WEST 186855 Contra Reg Asset-Deer Creek Closure-WA WA (5,103) - - (5,103) - - - - -
1823700 OTH REGA-ENERGY WEST 186860 RA-Deer Creek-ROR Offset-Assets Sold UT (1,541) - - - - (1,541) - - -
1823700 OTH REGA-ENERGY WEST 186860 RA-Deer Creek-ROR Offset-Assets Sold WYU (107) - - - (107) - - - -
1823700 OTH REGA-ENERGY WEST 186861 RA-Deer Creek-ROR Offset-Fuel Inventory IDU (798) - - - - - (798) - -
1823700 OTH REGA-ENERGY WEST 186861 RA-Deer Creek-ROR Offset-Fuel Inventory UT (5,180) - - - - (5,180) - - -
1823700 OTH REGA-ENERGY WEST 186861 RA-Deer Creek-ROR Offset-Fuel Inventory WYU (419) - - - (419) - - - -
1823700 OTH REGA-ENERGY WEST 186862 RA-Deer Creek-ROR Offset-Fossil Rock UT (4,933) - - - - (4,933) - - -
1823700 OTH REGA-ENERGY WEST 186862 RA-Deer Creek-ROR Offset-Fossil Rock WYU (343) - - - (343) - - - -
1823700 OTH REGA-ENERGY WEST 186863 RA-Deer Creek-ROR Offset-Note Intrst-ID IDU (165) - - - - - (165) - -
1823700 OTH REGA-ENERGY WEST 186870 RA-DC ROR Offset-Assets Sold-Amortz WYP 107 - - - 107 - - - -
1823700 OTH REGA-ENERGY WEST 186871 RA-DC ROR Offset-Fuel Inventory-Amortz WYP 312 - - - 312 - - - -
1823700 OTH REGA-ENERGY WEST 186872 RA-DC ROR Offset-Fossil Rock-Amortz WYP 257 - - - 257 - - - -
1823700 OTH REGA-ENERGY WEST 186881 Reg Asset-UMWA Pension Trust Oblig SE 115,119 1,625 28,197 8,552 19,042 50,154 7,511 38 -
1823700 OTH REGA-ENERGY WEST 186886 Contra RA-UMWA Pens W/D-To Joint Owners OTHER (4,753) - - - - - - - (4,753)
1823700 OTH REGA-ENERGY WEST 186891 Contra Reg Asset-UMWA Pension Trust-CA OTHER (1,805) - - - - - - - (1,805)
1823700 OTH REGA-ENERGY WEST 186895 Contra Reg Asset-UMWA Pension Trust-WA OTHER (8,097) - - - - - - - (8,097)
1823700 Total 137,874 1,394 38,342 8,309 24,184 70,519 9,718 62 (14,654)
1823870 DEFERRED PENSION 187017 FAS 158 Pen Liab Adj SO 466,312 9,796 127,264 36,230 63,956 201,333 27,623 110 -
1823870 DEFERRED PENSION 187018 CONTRA FAS 158 PENSION REG ASSET SO (22,200) (466) (6,059) (1,725) (3,045) (9,585) (1,315) (5) -
1823870 DEFERRED PENSION 187607 Contra Reg Asset 2016 Pension Plan CTG SO (1,641) (34) (448) (127) (225) (709) (97) (0) -
1823870 DEFERRED PENSION 187621 Reg Asset FAS - 158 SO (2,038) (43) (556) (158) (280) (880) (121) (0) -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss CA (127) (127) - - - - - - -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss SO 8,323 175 2,271 647 1,142 3,594 493 2 -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss WA (660) - - (660) - - - - -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss WYU (1,059) - - - (1,059) - - - -
1823870 DEFERRED PENSION 187640 Reg Asset-PostRet Sttlmt Loss-CC-UT UT 1,252 - - - - 1,252 - - -
1823870 DEFERRED PENSION 187641 Reg Asset-PostRet Sttlmt Loss-CC-WY WYU 22 - - - 22 - - - -
1823870 Total 448,185 9,300 122,472 34,206 60,511 195,005 26,583 106 -
1823910 ENVIR CST UNDR AMORT 102465 UTAH METALS CLEANUP SO 342 7 93 27 47 148 20 0 -
1823910 ENVIR CST UNDR AMORT 102570 D-SM RETAIL MINOR SITES SO 4 0 1 0 1 2 0 0 -
1823910 ENVIR CST UNDR AMORT 103408 D-SM RETAIL MINOR SITES SO 3,266 69 891 254 448 1,410 193 1 -
1823910 ENVIR CST UNDR AMORT 103412 D-SM RETAIL MINOR SITES SO 94 2 26 7 13 40 6 0 -
1823910 ENVIR CST UNDR AMORT 103413 D-SM RETAIL MINOR SITES SO 236 5 64 18 32 102 14 0 -
1823910 ENVIR CST UNDR AMORT 103418 ASTORIA YOUNGS BAY CLEANUP SO 21 0 6 2 3 9 1 0 -
1823910 ENVIR CST UNDR AMORT 103419 ASTORIA YOUNGS BAY CLEANUP SO 176 4 48 14 24 76 10 0 -
1823910 ENVIR CST UNDR AMORT 103420 ASTORIA YOUNGS BAY CLEANUP SO 291 6 79 23 40 126 17 0 -
1823910 ENVIR CST UNDR AMORT 103424 SILVER BELL MINE ENVIRONMENTAL REMED SO 15 0 4 1 2 7 1 0 -
1823910 ENVIR CST UNDR AMORT 103425 SILVER BELL MINE ENVIRONMENTAL REMED SO 37 1 10 3 5 16 2 0 -
1823910 ENVIR CST UNDR AMORT 103426 SILVER BELL MINE ENVIRONMENTAL REMED SO 6,049 127 1,651 470 830 2,612 358 1 -
1823910 ENVIR CST UNDR AMORT 103437 WASHINGTON NON-DEFERRED COSTS WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 103438 WASHINGTON NON-DEFERRED COSTS WA (16) - - (16) - - - - -
1823910 ENVIR CST UNDR AMORT 103439 WASHINGTON NON-DEFERRED COSTS WA (46) - - (46) - - - - -
2 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823910 ENVIR CST UNDR AMORT 103440 WASHINGTON NON-DEFERRED COSTS WA (93) - - (93) - - - - -
1823910 ENVIR CST UNDR AMORT 103445 American Barrel (UT) SO 361 8 98 28 49 156 21 0 -
1823910 ENVIR CST UNDR AMORT 103446 Astoria/Unocal (Downtown) SO 759 16 207 59 104 328 45 0 -
1823910 ENVIR CST UNDR AMORT 103447 Big Fork Hydro Plant (MT) SO 315 7 86 24 43 136 19 0 -
1823910 ENVIR CST UNDR AMORT 103448 Bridger Coal Fuel Oil Spill SO 367 8 100 28 50 158 22 0 -
1823910 ENVIR CST UNDR AMORT 103449 Bridger FGD Pond 1 Closure SO 622 13 170 48 85 268 37 0 -
1823910 ENVIR CST UNDR AMORT 103450 Bridger Plant Oil Spills SO 376 8 103 29 52 162 22 0 -
1823910 ENVIR CST UNDR AMORT 103451 Cedar Stream Plant (UT) SO 31 1 8 2 4 13 2 0 -
1823910 ENVIR CST UNDR AMORT 103452 Dave Johnston Oil Spill SO 940 20 256 73 129 406 56 0 -
1823910 ENVIR CST UNDR AMORT 103453 Eugene MGP (50% PCRP) SO 101 2 28 8 14 44 6 0 -
1823910 ENVIR CST UNDR AMORT 103454 Everett MGP (2/3 PCRP) SO 8 0 2 1 1 3 0 0 -
1823910 ENVIR CST UNDR AMORT 103455 Hunter Fuel Oil Spills SO 106 2 29 8 14 46 6 0 -
1823910 ENVIR CST UNDR AMORT 103456 Huntington Ash Landfill SO 248 5 68 19 34 107 15 0 -
1823910 ENVIR CST UNDR AMORT 103457 Idaho Falls Pole Yard SO 1,038 22 283 81 142 448 61 0 -
1823910 ENVIR CST UNDR AMORT 103458 Jordan Plant Substation SO 94 2 26 7 13 40 6 0 -
1823910 ENVIR CST UNDR AMORT 103459 Little Mountain Gas Plant SO 647 14 177 50 89 279 38 0 -
1823910 ENVIR CST UNDR AMORT 103460 Montague Ranch (CA) SO 84 2 23 6 11 36 5 0 -
1823910 ENVIR CST UNDR AMORT 103461 Naughton FGD Pond Closure SO 169 4 46 13 23 73 10 0 -
1823910 ENVIR CST UNDR AMORT 103462 Ogden MGP SO 2,642 56 721 205 362 1,141 157 1 -
1823910 ENVIR CST UNDR AMORT 103464 Powerdale Hydro Plant SO 0 0 0 0 0 0 0 0 -
1823910 ENVIR CST UNDR AMORT 103465 Tacoma A St. (25% PCRP) SO 23 0 6 2 3 10 1 0 -
1823910 ENVIR CST UNDR AMORT 103466 Portland Harbor Service Ctr SO 2,499 52 682 194 343 1,079 148 1 -
1823910 ENVIR CST UNDR AMORT 103467 Wyodak Fuel Oil Spill SO 67 1 18 5 9 29 4 0 -
1823910 ENVIR CST UNDR AMORT 103585 CLINE FALLS-HYDRO SO 74 2 20 6 10 32 4 0 -
1823910 ENVIR CST UNDR AMORT 103737 Geneva Rock Bldg - Hunter Plant SO 23 0 6 2 3 10 1 0 -
1823910 ENVIR CST UNDR AMORT 103851 Alturas Service Center (CA) SO 6 0 2 0 1 2 0 0 -
1823910 ENVIR CST UNDR AMORT 103852 Pendleton Service Center (OR) SO 4 0 1 0 0 2 0 0 -
1823910 ENVIR CST UNDR AMORT 103853 Sunnyside Service Center (WA) SO 0 0 0 0 0 0 0 0 -
1823910 ENVIR CST UNDR AMORT 103940 D-SM Retail Minor Sites - RMP - 2012 SO 217 5 59 17 30 94 13 0 -
1823910 ENVIR CST UNDR AMORT 103941 D-SM Retail Minor Sites - RMP - 2013 SO 327 7 89 25 45 141 19 0 -
1823910 ENVIR CST UNDR AMORT 103942 D-SM Retail Minor Sites - RMP - 2014 SO 619 13 169 48 85 267 37 0 -
1823910 ENVIR CST UNDR AMORT 103946 D-SM Retail Minor Sites - RMP - 2010 SO 94 2 26 7 13 41 6 0 -
1823910 ENVIR CST UNDR AMORT 103947 D-SM Retail Minor Sites - RMP - 2011 SO 142 3 39 11 19 61 8 0 -
1823910 ENVIR CST UNDR AMORT 103948 WASHINGTON NON-DEFERRED COSTS-SPPC PACIF WA (131) - - (131) - - - - -
1823910 ENVIR CST UNDR AMORT 103949 WASHINGTON NON-DEFERRED COSTS-SPPC ROCKY WA (107) - - (107) - - - - -
1823910 ENVIR CST UNDR AMORT 103950 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (136) - - (136) - - - - -
1823910 ENVIR CST UNDR AMORT 103951 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (526) - - (526) - - - - -
1823910 ENVIR CST UNDR AMORT 103952 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (145) - - (145) - - - - -
1823910 ENVIR CST UNDR AMORT 103953 Wash Non-Def Costs - SPPC - RMP - 2012 WA (76) - - (76) - - - - -
1823910 ENVIR CST UNDR AMORT 103954 Wash Non-Def Costs - SPPC - RMP - 2013 WA (129) - - (129) - - - - -
1823910 ENVIR CST UNDR AMORT 103955 Wash Non-Def Costs - SPPC - RMP - 2014 WA (275) - - (275) - - - - -
1823910 ENVIR CST UNDR AMORT 103961 D-SM RETAIL MINOR SITES - RMP SO 2,160 45 590 168 296 933 128 1 -
1823910 ENVIR CST UNDR AMORT 104072 FREEPORT SUBSTATION SO 79 2 22 6 11 34 5 0 -
1823910 ENVIR CST UNDR AMORT 104108 Bors Property (OR) - 2016 SO 16 0 4 1 2 7 1 0 -
1823910 ENVIR CST UNDR AMORT 104112 Carbon Ash Spill (UT) - 2016 SO 3,067 64 837 238 421 1,324 182 1 -
1823910 ENVIR CST UNDR AMORT 104144 Naughton Oil Spill SO 20 0 5 2 3 9 1 0 -
1823910 ENVIR CST UNDR AMORT 104175 Ririe Substation SO 11 0 3 1 2 5 1 0 -
1823910 ENVIR CST UNDR AMORT 104197 Bridger Plant - FGD Pond 1 SO 4 0 1 0 1 2 0 0 -
1823910 ENVIR CST UNDR AMORT 104198 Bridger Plant - FGD Pond 2 SO 1 0 0 0 0 0 0 0 -
1823910 ENVIR CST UNDR AMORT 104199 Naughton Plant - FGD Pond 1 SO 16 0 4 1 2 7 1 0 -
1823910 ENVIR CST UNDR AMORT 104200 Naughton Plant - FGD Pond 2 SO 28 1 8 2 4 12 2 0 -
1823910 ENVIR CST UNDR AMORT 104201 Huntington Plant Ash Landfill SO 24 1 7 2 3 10 1 0 -
3 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823910 ENVIR CST UNDR AMORT 104202 Dave Johnston Pond 4A & 4B SO 34 1 9 3 5 15 2 0 -
1823910 ENVIR CST UNDR AMORT 104206 Naughton South Ash Pond SO 21 0 6 2 3 9 1 0 -
1823910 ENVIR CST UNDR AMORT 104210 American Barrel (UT)-WA WA (7) - - (7) - - - - -
1823910 ENVIR CST UNDR AMORT 104211 Astoria/Unocal (Downtown)-WA WA (16) - - (16) - - - - -
1823910 ENVIR CST UNDR AMORT 104212 ASTORIA YOUNGS BAY CLEANUP-WA WA (1) - - (1) - - - - -
1823910 ENVIR CST UNDR AMORT 104213 Big Fork Hydro Plant (MT)-WA WA (5) - - (5) - - - - -
1823910 ENVIR CST UNDR AMORT 104214 Bors Property (OR) - WA WA (1) - - (1) - - - - -
1823910 ENVIR CST UNDR AMORT 104215 Bridger Coal Fuel Oil Spill - WA WA (9) - - (9) - - - - -
1823910 ENVIR CST UNDR AMORT 104216 Bridger FGD Pond 1 Closure-WA WA (9) - - (9) - - - - -
1823910 ENVIR CST UNDR AMORT 104218 Bridger Plant - FGD Pond 1-WA WA (4) - - (4) - - - - -
1823910 ENVIR CST UNDR AMORT 104219 Bridger Plant - FGD Pond 2-WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104220 Bridger Plant Oil Spills-2018 WA (6) - - (6) - - - - -
1823910 ENVIR CST UNDR AMORT 104221 Carbon Ash Spill (UT) - WA WA (15) - - (15) - - - - -
1823910 ENVIR CST UNDR AMORT 104222 Cedar Steam - WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104225 DJ Oil Spill - WA WA (4) - - (4) - - - - -
1823910 ENVIR CST UNDR AMORT 104226 DJ 4A&4B - WA WA (2) - - (2) - - - - -
1823910 ENVIR CST UNDR AMORT 104227 Eugene MGP (50%PCRP) - WA WA (1) - - (1) - - - - -
1823910 ENVIR CST UNDR AMORT 104228 Everett MGP (2/3 PCRP) - WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104229 Hunter Plant - WA WA (9) - - (9) - - - - -
1823910 ENVIR CST UNDR AMORT 104230 Huntington Ash- WA WA (4) - - (4) - - - - -
1823910 ENVIR CST UNDR AMORT 104231 Idaho Falls Pole Yard- WA WA (13) - - (13) - - - - -
1823910 ENVIR CST UNDR AMORT 104232 Jordan Plant Substation- WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104233 Montague Ranch - WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104234 Naughton Plant FGDP 1 - WA WA (1) - - (1) - - - - -
1823910 ENVIR CST UNDR AMORT 104235 Naughton Plant FGDP 2 - WA WA (2) - - (2) - - - - -
1823910 ENVIR CST UNDR AMORT 104236 Naughton Plant FGDP Closure - WA WA (2) - - (2) - - - - -
1823910 ENVIR CST UNDR AMORT 104239 Naughton South Ash Pond - WA WA (1) - - (1) - - - - -
1823910 ENVIR CST UNDR AMORT 104240 Ogden MGP - WA WA (17) - - (17) - - - - -
1823910 ENVIR CST UNDR AMORT 104241 Olympia - WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104242 Portland Harbor Srce Cntrl - WA WA (41) - - (41) - - - - -
1823910 ENVIR CST UNDR AMORT 104244 Silver Bell/Telluride - WA WA (98) - - (98) - - - - -
1823910 ENVIR CST UNDR AMORT 104245 Tacoma A St. (25% PCRP) - WA WA (1) - - (1) - - - - -
1823910 ENVIR CST UNDR AMORT 104246 Utah Metal East - WA WA (0) - - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104247 Wyodak Oil Spill - WA WA (1) - - (1) - - - - -
1823910 ENVIR CST UNDR AMORT 104268 Rocky Mountain - WA WA (37) - - (37) - - - - -
1823910 ENVIR CST UNDR AMORT 104269 Pac Power - WA WA (52) - - (52) - - - - -
1823910 ENVIR CST UNDR AMORT 104296 NTO Parking Lot-Asbestos 2018 SO 217 5 59 17 30 94 13 0 -
1823910 ENVIR CST UNDR AMORT 104297 NTO Parking Lot Asbestos - WA 2018 WA (0) - - (0) - - - - -
1823910 Total 27,189 614 7,978 227 4,009 12,621 1,732 7 -
1823920 DSR COSTS AMORTIZED 0 DSR COST AMORT IDU 68 - - - - - 68 - -
1823920 DSR COSTS AMORTIZED 0 DSR COST AMORT OTHER 114,698 - - - - - - - 114,698
1823920 DSR COSTS AMORTIZED 102030 ENERGY FINANSWER - WASHINGTON OTHER 5,065 - - - - - - - 5,065
1823920 DSR COSTS AMORTIZED 102032 INDUSTRIAL FINANSWER - WASHINGTON OTHER 26,337 - - - - - - - 26,337
1823920 DSR COSTS AMORTIZED 102033 LOW INCOME - WASHINGTON OTHER 10,718 - - - - - - - 10,718
1823920 DSR COSTS AMORTIZED 102034 SELF AUDIT - WASHINGTON OTHER 14 - - - - - - - 14
1823920 DSR COSTS AMORTIZED 102036 COMMERCIAL SMALL RETROFIT - WASHINGTON OTHER 788 - - - - - - - 788
1823920 DSR COSTS AMORTIZED 102037 INDUSTRIAL SMALL RETROFIT - WASHINGTON OTHER 13 - - - - - - - 13
1823920 DSR COSTS AMORTIZED 102038 COMMERCIAL RETROFIT LIGHTING - WASHINGTO OTHER 624 - - - - - - - 624
1823920 DSR COSTS AMORTIZED 102039 INDUSTRIAL RETROFIT LIGHTING-WA OTHER 88 - - - - - - - 88
1823920 DSR COSTS AMORTIZED 102040 NEEA - WASHINGTON OTHER 11,185 - - - - - - - 11,185
1823920 DSR COSTS AMORTIZED 102043 ENERGY CODE DEVELOPMENT OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 102044 HOME COMFORT - WASHINGTON OTHER 162 - - - - - - - 162
4 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 102045 WEATHERIZATION - WASHINGTON OTHER 22 - - - - - - - 22
1823920 DSR COSTS AMORTIZED 102046 HASSLE FREE OTHER 41 - - - - - - - 41
1823920 DSR COSTS AMORTIZED 102072 COMPACT FLUORESCENT LAMPS - WASHINGTON OTHER 1,183 - - - - - - - 1,183
1823920 DSR COSTS AMORTIZED 102127 RESIDENTIAL PROGRAM RESEARCH - WA OTHER 24 - - - - - - - 24
1823920 DSR COSTS AMORTIZED 102128 WA REVENUE RECOVERY - SBC OFFSET OTHER (114,872) - - - - - - - (114,872)
1823920 DSR COSTS AMORTIZED 102131 ENERGY FINANSWER - UTAH 2001/2002 OTHER 1,280 - - - - - - - 1,280
1823920 DSR COSTS AMORTIZED 102133 INDUSTRIAL FINANSWER - UTAH 2001/2002 OTHER 1,353 - - - - - - - 1,353
1823920 DSR COSTS AMORTIZED 102138 COMPACT FLUOR LAMPS (CFL) UT 2001/2002 OTHER 4,202 - - - - - - - 4,202
1823920 DSR COSTS AMORTIZED 102147 COMMERCIAL SMALL RETROFIT - UT 2001/2002 OTHER 848 - - - - - - - 848
1823920 DSR COSTS AMORTIZED 102148 INDUSTRIAL SMALL RETROFIT - UT 2002 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102149 COMMERCIAL RETROFIT LIGHTING - UT 2001/2 OTHER 498 - - - - - - - 498
1823920 DSR COSTS AMORTIZED 102150 INDUSTRIAL RETROFIT LIGHTING - UT 2001/2 OTHER 82 - - - - - - - 82
1823920 DSR COSTS AMORTIZED 102185 WEB AUDIT PILOT - WA OTHER 527 - - - - - - - 527
1823920 DSR COSTS AMORTIZED 102186 APPLIANCE REBATE - WA OTHER 18 - - - - - - - 18
1823920 DSR COSTS AMORTIZED 102195 INDUSTRIAL RETROFIT LIGHTING - UT 2002 OTHER 71 - - - - - - - 71
1823920 DSR COSTS AMORTIZED 102196 POWER FORWARD UT 2002 OTHER 115 - - - - - - - 115
1823920 DSR COSTS AMORTIZED 102205 A/C LOAD CONTROL PGM - RESIDENTIAL - UT OTHER 28 - - - - - - - 28
1823920 DSR COSTS AMORTIZED 102206 SCHOOL ENERGY EDUCATION - WA OTHER 3,807 - - - - - - - 3,807
1823920 DSR COSTS AMORTIZED 102209 AIR CONDITIONING - UT 2002 OTHER 24 - - - - - - - 24
1823920 DSR COSTS AMORTIZED 102213 REFRIGERATOR RECYCLING PGM - UT 2003 OTHER 1,509 - - - - - - - 1,509
1823920 DSR COSTS AMORTIZED 102214 REFRIGERATOR RECYCLING PGM - WA OTHER 3,675 - - - - - - - 3,675
1823920 DSR COSTS AMORTIZED 102223 A/C LOAD CONTROL - RESIDENTIAL UT 2003 OTHER 460 - - - - - - - 460
1823920 DSR COSTS AMORTIZED 102225 AIR CONDITIONING - UT 2003 OTHER 2,564 - - - - - - - 2,564
1823920 DSR COSTS AMORTIZED 102226 COMMERCIAL RETROFIT LIGHTING - UT 2003 OTHER 1,187 - - - - - - - 1,187
1823920 DSR COSTS AMORTIZED 102227 COMMERCIAL SMALL RETROFIT - UT 2003 OTHER 895 - - - - - - - 895
1823920 DSR COSTS AMORTIZED 102228 COMPACT FLOURESCENT LAMP (CFL) - UT 2002 OTHER 13 - - - - - - - 13
1823920 DSR COSTS AMORTIZED 102229 ENERGY FINANSWER - UT 2003 OTHER 1,542 - - - - - - - 1,542
1823920 DSR COSTS AMORTIZED 102230 INDUSTRIAL FINANSWER - UT 2003 OTHER 1,658 - - - - - - - 1,658
1823920 DSR COSTS AMORTIZED 102231 INDUSTRIAL RETROFIT LIGHTING - UT 2003 OTHER 191 - - - - - - - 191
1823920 DSR COSTS AMORTIZED 102232 INDUSTRIAL SMALL RETROFIT - UTAH - 2003 OTHER 14 - - - - - - - 14
1823920 DSR COSTS AMORTIZED 102233 POWER FORWARD - UT 2003 OTHER (27) - - - - - - - (27)
1823920 DSR COSTS AMORTIZED 102245 CA REVENUE RECOVERY - BALANCING ACCT OTHER (0) - - - - - - - (0)
1823920 DSR COSTS AMORTIZED 102327 COMMERCIAL SELF-DIRECT UT 2003 OTHER 4 - - - - - - - 4
1823920 DSR COSTS AMORTIZED 102328 INDUSTRIAL SELF-DIRECT UT 2003 OTHER 7 - - - - - - - 7
1823920 DSR COSTS AMORTIZED 102336 LOW INCOME - UTAH - 2004 OTHER 22 - - - - - - - 22
1823920 DSR COSTS AMORTIZED 102337 REFRIGERATOR RECYCLING PGM - UT 2004 OTHER 3,581 - - - - - - - 3,581
1823920 DSR COSTS AMORTIZED 102338 AC LOAD CONTROL - RESIDENTIAL UT 2004 OTHER 2,910 - - - - - - - 2,910
1823920 DSR COSTS AMORTIZED 102339 AIR CONDITIONING - UT 2004 OTHER 3,026 - - - - - - - 3,026
1823920 DSR COSTS AMORTIZED 102340 COMMERCIAL RETROFIT LIGHTING - UT 2004 OTHER 1,547 - - - - - - - 1,547
1823920 DSR COSTS AMORTIZED 102341 COMMERCIAL SMALL RETROFIT - UT 2004 OTHER 285 - - - - - - - 285
1823920 DSR COSTS AMORTIZED 102342 COMPACT FLOURESCENT LAMPS (CFL) UT 2004 OTHER (1) - - - - - - - (1)
1823920 DSR COSTS AMORTIZED 102343 ENERGY FINANSWER - UT 2004 OTHER 1,227 - - - - - - - 1,227
1823920 DSR COSTS AMORTIZED 102344 INDUSTRIAL FINANSWER - UT 2004 OTHER 2,562 - - - - - - - 2,562
1823920 DSR COSTS AMORTIZED 102345 INDUSTRIAL RETROFIT - UT 2004 OTHER 230 - - - - - - - 230
1823920 DSR COSTS AMORTIZED 102346 INDUSTRIAL SMALL RETROFIT - UT 2004 OTHER 51 - - - - - - - 51
1823920 DSR COSTS AMORTIZED 102347 POWER FORWARD - UT 2004 OTHER 54 - - - - - - - 54
1823920 DSR COSTS AMORTIZED 102348 COMMERCIAL SELF-DIRECT - UT 2004 OTHER 89 - - - - - - - 89
1823920 DSR COSTS AMORTIZED 102349 INDUSTRIAL SELF-DIRECT - UT 2004 OTHER 129 - - - - - - - 129
1823920 DSR COSTS AMORTIZED 102443 ESIDENTIAL NEW CONSTRUCTION - WASHINGTON OTHER 561 - - - - - - - 561
1823920 DSR COSTS AMORTIZED 102444 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 76 - - - - - - - 76
1823920 DSR COSTS AMORTIZED 102458 COMMERCIAL FINANSWER EXPRESS - WASHINGTO OTHER 9,257 - - - - - - - 9,257
1823920 DSR COSTS AMORTIZED 102459 INDUSTRIAL FINANSWER EXPRESS - WASHINGTO OTHER 3,275 - - - - - - - 3,275
5 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 102460 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 446 - - - - - - - 446
1823920 DSR COSTS AMORTIZED 102461 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 146 - - - - - - - 146
1823920 DSR COSTS AMORTIZED 102462 UTAH REVENUE RECOVERY - SBC OFFSET OTHER (587,832) - - - - - - - (587,832)
1823920 DSR COSTS AMORTIZED 102502 RETROFIT COMMISSIONING PROGRAM - UTAH OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 102503 C&I LIGHTING LOAD CONTROL - UTAH - 2004 OTHER 23 - - - - - - - 23
1823920 DSR COSTS AMORTIZED 102532 LOW INCOME - UTAH - 2005 OTHER 48 - - - - - - - 48
1823920 DSR COSTS AMORTIZED 102533 REFRIGERATOR RECYCLING PGM- UTAH - 2005 OTHER 3,306 - - - - - - - 3,306
1823920 DSR COSTS AMORTIZED 102534 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 3,060 - - - - - - - 3,060
1823920 DSR COSTS AMORTIZED 102535 AIR CONDITIONING - UTAH - 2005 OTHER 2,347 - - - - - - - 2,347
1823920 DSR COSTS AMORTIZED 102536 COMMERCIAL RETROFIT LIGHTING - UTAH - 20 OTHER 65 - - - - - - - 65
1823920 DSR COSTS AMORTIZED 102537 COMMERCIAL SMALL RETROFIT - UTAH - 2005 OTHER 223 - - - - - - - 223
1823920 DSR COSTS AMORTIZED 102539 ENERGY FINANSWER - UTAH - 2005 OTHER 1,476 - - - - - - - 1,476
1823920 DSR COSTS AMORTIZED 102540 INDUSTRIAL FINANSWER - UTAH - 2005 OTHER 3,485 - - - - - - - 3,485
1823920 DSR COSTS AMORTIZED 102541 INDUSTRIAL RETROFIT LIGHTING - UTAH - 20 OTHER 60 - - - - - - - 60
1823920 DSR COSTS AMORTIZED 102543 POWER FORWARD - UTAH - 2005 OTHER 50 - - - - - - - 50
1823920 DSR COSTS AMORTIZED 102544 COMMERCIAL SELF-DIRECT - UTAH - 2005 OTHER 67 - - - - - - - 67
1823920 DSR COSTS AMORTIZED 102545 INDUSTRIAL SELF-DIRECT - UTAH - 2005 OTHER 103 - - - - - - - 103
1823920 DSR COSTS AMORTIZED 102546 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 944 - - - - - - - 944
1823920 DSR COSTS AMORTIZED 102547 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 1,967 - - - - - - - 1,967
1823920 DSR COSTS AMORTIZED 102548 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 421 - - - - - - - 421
1823920 DSR COSTS AMORTIZED 102549 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 105 - - - - - - - 105
1823920 DSR COSTS AMORTIZED 102550 C&I LIGHTING LOAD CONTROL - UTAH - 2005 OTHER 36 - - - - - - - 36
1823920 DSR COSTS AMORTIZED 102556 1823920/102556 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102562 APPLIANCE INCENTIVE - WASHWISE - WASHING OTHER 53 - - - - - - - 53
1823920 DSR COSTS AMORTIZED 102586 IRRIGATION LOAD CONTROL - UTAH - 2005 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 102706 LOW INCOME-UTAH-2006 OTHER 119 - - - - - - - 119
1823920 DSR COSTS AMORTIZED 102707 REFRIGERATOR RECYCLING PGM-UTAH-2006 OTHER 3,752 - - - - - - - 3,752
1823920 DSR COSTS AMORTIZED 102708 A/C LOAD CONTROL-RESIDENTIAL/UTAH-2006 OTHER 8,624 - - - - - - - 8,624
1823920 DSR COSTS AMORTIZED 102709 AIR CONDITIONING-UTAH-2006 OTHER 1,499 - - - - - - - 1,499
1823920 DSR COSTS AMORTIZED 102712 ENERGY FINANSWER-UTAH-2006 OTHER 2,187 - - - - - - - 2,187
1823920 DSR COSTS AMORTIZED 102713 INDUSTRIAL FINANSWER-WYOMING-UTAH-2006 OTHER 2,748 - - - - - - - 2,748
1823920 DSR COSTS AMORTIZED 102717 COMMERCIAL SELF-DIRECT-UTAH-2006 OTHER 65 - - - - - - - 65
1823920 DSR COSTS AMORTIZED 102718 INDUSTRIAL SELF-DIRECT-UTAH-2006 OTHER 122 - - - - - - - 122
1823920 DSR COSTS AMORTIZED 102719 RESIDENTIAL NEW CONSTRUCTION-UTAH-2006 OTHER 1,848 - - - - - - - 1,848
1823920 DSR COSTS AMORTIZED 102720 COMMERCIAL FINANSWER EXPRESS-UTAH-2006 OTHER 2,469 - - - - - - - 2,469
1823920 DSR COSTS AMORTIZED 102721 INDUSTRIAL FINANSWER-UTAH-2006 OTHER 536 - - - - - - - 536
1823920 DSR COSTS AMORTIZED 102722 RETROFIT COMMISSIONING PROGRAM -UTAH-200 OTHER 211 - - - - - - - 211
1823920 DSR COSTS AMORTIZED 102723 C&I LIGHTING LOAD CONTROL -UTAH-2006 OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 102725 CALIFORNIA DSM EXPENSE-2006 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102759 HOME ENERGY EFF INCENTIVE PROG-UTAH-2006 OTHER 241 - - - - - - - 241
1823920 DSR COSTS AMORTIZED 102760 HOME ENERGY EFF INCENTIVE PROG-WA-2006 OTHER 15,240 - - - - - - - 15,240
1823920 DSR COSTS AMORTIZED 102767 DSR COSTS BEING AMORTIZED OTHER (44,183) - - - - - - - (44,183)
1823920 DSR COSTS AMORTIZED 102796 DSR COSTS BEING AMORTIZED OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102819 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 5,982 - - - - - - - 5,982
1823920 DSR COSTS AMORTIZED 102820 AIR CONDITIONING - UTAH - 2007 OTHER 883 - - - - - - - 883
1823920 DSR COSTS AMORTIZED 102821 ENERGY FINANSWER - UTAH - 2007 OTHER 1,952 - - - - - - - 1,952
1823920 DSR COSTS AMORTIZED 102822 INDUSTRIAL FINANSWER - UTAH - 2007 OTHER 3,369 - - - - - - - 3,369
1823920 DSR COSTS AMORTIZED 102823 LOW INCOME - UTAH - 2007 OTHER 117 - - - - - - - 117
1823920 DSR COSTS AMORTIZED 102824 POWER FORWARD - UTAH - 2007 OTHER 50 - - - - - - - 50
1823920 DSR COSTS AMORTIZED 102825 REFRIGERATOR RECYCLING PGM- UTAH - 2007 OTHER 3,399 - - - - - - - 3,399
1823920 DSR COSTS AMORTIZED 102826 COMMERCIAL SELF-DIRECT - UTAH - 2007 OTHER 61 - - - - - - - 61
1823920 DSR COSTS AMORTIZED 102827 INDUSTRIAL SELF-DIRECT - UTAH - 2007 OTHER 108 - - - - - - - 108
6 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 102828 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 1,936 - - - - - - - 1,936
1823920 DSR COSTS AMORTIZED 102829 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 3,277 - - - - - - - 3,277
1823920 DSR COSTS AMORTIZED 102830 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 968 - - - - - - - 968
1823920 DSR COSTS AMORTIZED 102831 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 187 - - - - - - - 187
1823920 DSR COSTS AMORTIZED 102833 IRRIGATION LOAD CONTROL - UTAH - 2007 OTHER 277 - - - - - - - 277
1823920 DSR COSTS AMORTIZED 102834 HOME ENERGY EFF INCENTIVE PROG - UT 2007 OTHER 3,034 - - - - - - - 3,034
1823920 DSR COSTS AMORTIZED 102883 CALIFORNIA DSM EXPENSE - 2008 CA 0 0 - - - - - - -
1823920 DSR COSTS AMORTIZED 102906 AC LOAD CONTROL - RESIDENTIAL - UTAH 200 OTHER 7,175 - - - - - - - 7,175
1823920 DSR COSTS AMORTIZED 102907 AIR CONDITIONING - UTAH 2008 OTHER 526 - - - - - - - 526
1823920 DSR COSTS AMORTIZED 102908 ENERGY FINANSWER - UTAH - 2008 OTHER 3,466 - - - - - - - 3,466
1823920 DSR COSTS AMORTIZED 102909 INDUSTRIAL FINANSWER - UTAH - 2008 OTHER 4,289 - - - - - - - 4,289
1823920 DSR COSTS AMORTIZED 102910 LOW INCOME - UTAH 2008 OTHER 127 - - - - - - - 127
1823920 DSR COSTS AMORTIZED 102911 POWER FORWARD - UTAH - 2008 OTHER 50 - - - - - - - 50
1823920 DSR COSTS AMORTIZED 102912 REFRIGERATOR RECYCLING - UTAH - 2008 OTHER 2,570 - - - - - - - 2,570
1823920 DSR COSTS AMORTIZED 102913 COMMERCIAL SELF DIRECT - UTAH - 2008 OTHER 83 - - - - - - - 83
1823920 DSR COSTS AMORTIZED 102914 INDUSTRIAL SELF DIRECT - UTAH - 2008 OTHER 126 - - - - - - - 126
1823920 DSR COSTS AMORTIZED 102915 RESIDENTIAL NEW CONSTRUCTION - UTAH 2008 OTHER 1,664 - - - - - - - 1,664
1823920 DSR COSTS AMORTIZED 102916 COMMERCIAL FINANSWER EXPRESS - UTAH 2008 OTHER 3,791 - - - - - - - 3,791
1823920 DSR COSTS AMORTIZED 102917 INDUSTRIAL FINANSWER EXPRESS - UTAH 2008 OTHER 1,133 - - - - - - - 1,133
1823920 DSR COSTS AMORTIZED 102918 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 1,053 - - - - - - - 1,053
1823920 DSR COSTS AMORTIZED 102919 C&I LIGHTING LOAD CONTROL - UTAH - 2008 OTHER 4 - - - - - - - 4
1823920 DSR COSTS AMORTIZED 102920 IRRIGATION LOAD CONTROL - UTAH OTHER 762 - - - - - - - 762
1823920 DSR COSTS AMORTIZED 102921 HOME ENERGY EFF INCENTIVE PROGRAM - UTAH OTHER 7,817 - - - - - - - 7,817
1823920 DSR COSTS AMORTIZED 102964 CALIFORNIA DSM EXPENSE - 2009 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 102976 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 9,817 - - - - - - - 9,817
1823920 DSR COSTS AMORTIZED 102977 AIR CONDITIONING - UTAH - 2009 OTHER 500 - - - - - - - 500
1823920 DSR COSTS AMORTIZED 102978 ENERGY FINANSWER - UTAH - 2009 OTHER 2,532 - - - - - - - 2,532
1823920 DSR COSTS AMORTIZED 102979 INDUSTRIAL FINANSWER - UTAH - 2009 OTHER 5,215 - - - - - - - 5,215
1823920 DSR COSTS AMORTIZED 102980 LOW INCOME - UTAH - 2009 OTHER 162 - - - - - - - 162
1823920 DSR COSTS AMORTIZED 102981 POWER FORWARD - UTAH - 2009 OTHER 50 - - - - - - - 50
1823920 DSR COSTS AMORTIZED 102982 REFRIGERATOR RECYCLING PGM- UTAH - 2009 OTHER 2,339 - - - - - - - 2,339
1823920 DSR COSTS AMORTIZED 102983 COMMERCIAL SELF-DIRECT - UTAH - 2009 OTHER 53 - - - - - - - 53
1823920 DSR COSTS AMORTIZED 102984 INDUSTRIAL SELF-DIRECT - UTAH - 2009 OTHER 72 - - - - - - - 72
1823920 DSR COSTS AMORTIZED 102985 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 1,446 - - - - - - - 1,446
1823920 DSR COSTS AMORTIZED 102986 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 3,258 - - - - - - - 3,258
1823920 DSR COSTS AMORTIZED 102987 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 776 - - - - - - - 776
1823920 DSR COSTS AMORTIZED 102988 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 947 - - - - - - - 947
1823920 DSR COSTS AMORTIZED 102990 IRRIGATION LOAD CONTROL - UTAH - 2009 OTHER 2,732 - - - - - - - 2,732
1823920 DSR COSTS AMORTIZED 102991 HOME ENERGY EFF INCENTIVE PROG - UT 2009 OTHER 25,439 - - - - - - - 25,439
1823920 DSR COSTS AMORTIZED 102992 ENERGY FINANSWER - WYOMING PPL - 2009 OTHER 21 - - - - - - - 21
1823920 DSR COSTS AMORTIZED 102993 INDUSTRIAL FINANSWER-WYOMING - PPL 2009 OTHER 96 - - - - - - - 96
1823920 DSR COSTS AMORTIZED 102995 REFRIGERATOR RECYCLING - PPL WYOMING - 2 OTHER 140 - - - - - - - 140
1823920 DSR COSTS AMORTIZED 102996 HOME ENERGY EFF INCENTIVE PRO - PPL WYOM OTHER 439 - - - - - - - 439
1823920 DSR COSTS AMORTIZED 102997 LOW-INCOME WEATHERIZATION - WYOMING PPL OTHER 86 - - - - - - - 86
1823920 DSR COSTS AMORTIZED 102998 COMMERCIAL FINANSWER EXPRESS - WY - 2009 OTHER 139 - - - - - - - 139
1823920 DSR COSTS AMORTIZED 102999 INDUSTRIAL FINANSWER EXPRESS - WY - 2009 OTHER 59 - - - - - - - 59
1823920 DSR COSTS AMORTIZED 103000 SELF DIRECT - COMMERCIAL - WY - 2009 OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 103001 SELF DIRECT - INDUSTRIAL - WY - 2009 OTHER 12 - - - - - - - 12
1823920 DSR COSTS AMORTIZED 103003 MAIN CHECK DISB-WIRES/ACH IN CLEAR ACCT OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103004 MAIN CHECK DISB-WIRES/ACH OUT CLEAR ACCT OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103005 COMMERCIAL FINANSWER EXPRESS Cat 2- WY - OTHER 236 - - - - - - - 236
1823920 DSR COSTS AMORTIZED 103006 INDUSTRIAL FINANSWER EXPRESS Cat 2- WY - OTHER 34 - - - - - - - 34
7 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103007 ENERGY FINANSWER Cat 2 - WY 2009 OTHER 40 - - - - - - - 40
1823920 DSR COSTS AMORTIZED 103008 INDUSTRIAL FINANSWER Cat 2 -WY 2009 OTHER 34 - - - - - - - 34
1823920 DSR COSTS AMORTIZED 103012 WYOMING REV RECOVERY - SBC OFFSET CAT 1 OTHER (10,759) - - - - - - - (10,759)
1823920 DSR COSTS AMORTIZED 103013 WYOMING REV RECOVERY - SBC OFFSET CAT 2 OTHER (10,609) - - - - - - - (10,609)
1823920 DSR COSTS AMORTIZED 103014 WYOMING REV RECOVERY - SBC OFFSET CAT 3 OTHER (10,192) - - - - - - - (10,192)
1823920 DSR COSTS AMORTIZED 103031 OUTREACH and COMMUNICATIONS - UT 2009 OTHER 571 - - - - - - - 571
1823920 DSR COSTS AMORTIZED 103059 CALIFORNIA DSM EXPENSE - 2010 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103071 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 4,836 - - - - - - - 4,836
1823920 DSR COSTS AMORTIZED 103072 AIR CONDITIONING - UTAH - 2010 OTHER 1,490 - - - - - - - 1,490
1823920 DSR COSTS AMORTIZED 103073 ENERGY FINANSWER - UTAH - 2010 OTHER 3,246 - - - - - - - 3,246
1823920 DSR COSTS AMORTIZED 103074 INDUSTRIAL FINANSWER - UTAH - 2010 OTHER 4,524 - - - - - - - 4,524
1823920 DSR COSTS AMORTIZED 103075 LOW INCOME - UTAH - 2010 OTHER 258 - - - - - - - 258
1823920 DSR COSTS AMORTIZED 103076 POWER FORWARD - UTAH # 2010 OTHER 50 - - - - - - - 50
1823920 DSR COSTS AMORTIZED 103077 REFRIGERATOR RECYCLING PGM- UTAH - 2010 OTHER 2,370 - - - - - - - 2,370
1823920 DSR COSTS AMORTIZED 103078 COMMERCIAL SELF-DIRECT - UTAH - 2010 OTHER 187 - - - - - - - 187
1823920 DSR COSTS AMORTIZED 103079 INDUSTRIAL SELF-DIRECT - UTAH - 2010 OTHER 330 - - - - - - - 330
1823920 DSR COSTS AMORTIZED 103080 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 2,605 - - - - - - - 2,605
1823920 DSR COSTS AMORTIZED 103081 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 4,107 - - - - - - - 4,107
1823920 DSR COSTS AMORTIZED 103082 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 1,019 - - - - - - - 1,019
1823920 DSR COSTS AMORTIZED 103083 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 986 - - - - - - - 986
1823920 DSR COSTS AMORTIZED 103085 IRRIGATION LOAD CONTROL - UTAH - 2010 OTHER 2,513 - - - - - - - 2,513
1823920 DSR COSTS AMORTIZED 103086 HOME ENERGY EFF INCENTIVE PROG - UT 2010 OTHER 16,876 - - - - - - - 16,876
1823920 DSR COSTS AMORTIZED 103087 OUTREACH and COMMUNICATIONS - UT 2010 OTHER 1,485 - - - - - - - 1,485
1823920 DSR COSTS AMORTIZED 103089 ENERGY FINANSWER-WY-2010 CAT3 OTHER 11 - - - - - - - 11
1823920 DSR COSTS AMORTIZED 103090 INDUSTRIAL FINANSWER-WY-2010 CAT3 OTHER 669 - - - - - - - 669
1823920 DSR COSTS AMORTIZED 103092 REFRIGERATOR RECYCLING-WY -2010 CAT1 OTHER 176 - - - - - - - 176
1823920 DSR COSTS AMORTIZED 103093 HOME ENERGY EFF INCENT PROG Y-2010 CAT1 OTHER 740 - - - - - - - 740
1823920 DSR COSTS AMORTIZED 103094 LOW-INCOME WEATHERZTN - WY 2010 CAT1 OTHER 49 - - - - - - - 49
1823920 DSR COSTS AMORTIZED 103095 COMMERCIAL FINANSWER EXP WY-2010 CAT3 OTHER 65 - - - - - - - 65
1823920 DSR COSTS AMORTIZED 103096 INDUSTRIAL FINANSWER EXP WY-2010 CAT3 OTHER 127 - - - - - - - 127
1823920 DSR COSTS AMORTIZED 103097 SELF DIRECT - COMMERCIAL -WY-2010 CAT3 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103098 SELF DIRECT -INDUSTRIAL -WY-2010 CAT3 OTHER 12 - - - - - - - 12
1823920 DSR COSTS AMORTIZED 103099 COMMERCIAL FINANSWER EXP- WY-2010 CAT2 OTHER 587 - - - - - - - 587
1823920 DSR COSTS AMORTIZED 103100 INDUSTRIAL FINAN EXPRESS WY-2010 CAT2 OTHER 55 - - - - - - - 55
1823920 DSR COSTS AMORTIZED 103101 ENERGY FINANSWER -WY 2010 CAT2 OTHER 186 - - - - - - - 186
1823920 DSR COSTS AMORTIZED 103102 INDUSTRIAL FINANSWER -WY 2010 CAT2 OTHER 125 - - - - - - - 125
1823920 DSR COSTS AMORTIZED 103103 Check Disb-Wires/ACH In Clearing - BT OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103104 Check Disb-Wires/ACH Out Clearing - BT OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103137 Company Initiatives DEI Study- Washingto OTHER 724 - - - - - - - 724
1823920 DSR COSTS AMORTIZED 103163 Commercial Direct Install - Utah - 2011 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103164 Commercial Curtailment - Utah - 2011 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103165 Commercial Direct Install - Washington OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103168 CALIFORNIA DSM EXPENSE - 2011 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103169 Commercial Curtailment - Oregon OTHER 27 - - - - - - - 27
1823920 DSR COSTS AMORTIZED 103181 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 6,498 - - - - - - - 6,498
1823920 DSR COSTS AMORTIZED 103182 AIR CONDITIONING - UTAH - 2011 OTHER 1,305 - - - - - - - 1,305
1823920 DSR COSTS AMORTIZED 103183 ENERGY FINANSWER - UTAH - 2011 OTHER 3,647 - - - - - - - 3,647
1823920 DSR COSTS AMORTIZED 103184 INDUSTRIAL FINANSWER - UTAH - 2011 OTHER 5,016 - - - - - - - 5,016
1823920 DSR COSTS AMORTIZED 103185 LOW INCOME - UTAH - 2011 OTHER 255 - - - - - - - 255
1823920 DSR COSTS AMORTIZED 103186 Power Forward - Utah - 2011 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103187 REFRIGERATOR RECYCLING PGM- UTAH - 2011 OTHER 1,880 - - - - - - - 1,880
1823920 DSR COSTS AMORTIZED 103188 COMMERCIAL SELF-DIRECT - UTAH - 2011 OTHER 126 - - - - - - - 126
8 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103189 INDUSTRIAL SELF-DIRECT - UTAH - 2011 OTHER 240 - - - - - - - 240
1823920 DSR COSTS AMORTIZED 103190 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 3,071 - - - - - - - 3,071
1823920 DSR COSTS AMORTIZED 103191 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 4,607 - - - - - - - 4,607
1823920 DSR COSTS AMORTIZED 103192 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 1,233 - - - - - - - 1,233
1823920 DSR COSTS AMORTIZED 103193 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 411 - - - - - - - 411
1823920 DSR COSTS AMORTIZED 103195 IRRIGATION LOAD CONTROL - UTAH - 2011 OTHER 2,513 - - - - - - - 2,513
1823920 DSR COSTS AMORTIZED 103196 HOME ENERGY EFF INCENTIVE PROG - UT 2011 OTHER 11,360 - - - - - - - 11,360
1823920 DSR COSTS AMORTIZED 103197 OUTREACH and COMMUNICATIONS - UT 2011 OTHER 1,437 - - - - - - - 1,437
1823920 DSR COSTS AMORTIZED 103199 ENERGY FINANSWER-WY-2011 CAT3 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103200 INDUSTRIAL FINANSWER-WY-2011 CAT3 OTHER 433 - - - - - - - 433
1823920 DSR COSTS AMORTIZED 103202 REFRIGERATOR RECYCLING-WY -2011 CAT1 OTHER 183 - - - - - - - 183
1823920 DSR COSTS AMORTIZED 103203 HOME ENERGY EFF INCENT PROG Y-2011 CAT1 OTHER 1,070 - - - - - - - 1,070
1823920 DSR COSTS AMORTIZED 103204 Low-Income Weatherztn - Wy 2011 CAT1 OTHER 42 - - - - - - - 42
1823920 DSR COSTS AMORTIZED 103205 COMMERCIAL FINANSWER EXP WY-2011 CAT3 OTHER 102 - - - - - - - 102
1823920 DSR COSTS AMORTIZED 103206 INDUSTRIAL FINANSWER EXP WY-2011 CAT3 OTHER 168 - - - - - - - 168
1823920 DSR COSTS AMORTIZED 103207 Self Direct - Commercial -Wy-2011 CAT3 OTHER 6 - - - - - - - 6
1823920 DSR COSTS AMORTIZED 103208 Self Direct -Industrial -Wy-2011 CAT3 OTHER 268 - - - - - - - 268
1823920 DSR COSTS AMORTIZED 103209 COMMERCIAL FINANSWER EXP- WY-2011 CAT2 OTHER 894 - - - - - - - 894
1823920 DSR COSTS AMORTIZED 103210 INDUSTRIAL FINAN EXPRESS WY-2011 CAT2 OTHER 55 - - - - - - - 55
1823920 DSR COSTS AMORTIZED 103211 ENERGY FINANSWER -WY 2011 CAT2 OTHER 51 - - - - - - - 51
1823920 DSR COSTS AMORTIZED 103212 INDUSTRIAL FINANSWER -WY 2011 CAT2 OTHER 98 - - - - - - - 98
1823920 DSR COSTS AMORTIZED 103213 Self Direct - Commercial Wy-2011 CAT2 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103214 Self Direct- Industrial Wy-2011 CAT2 OTHER 11 - - - - - - - 11
1823920 DSR COSTS AMORTIZED 103277 OUTREACH & COMM- WATTSMART - EVALUATION OTHER 1,308 - - - - - - - 1,308
1823920 DSR COSTS AMORTIZED 103280 COMPANY INITIATIVES -PRODUCTION EFFICIEN OTHER 388 - - - - - - - 388
1823920 DSR COSTS AMORTIZED 103291 Portfolio -WY-2011 Cat4 OTHER 266 - - - - - - - 266
1823920 DSR COSTS AMORTIZED 103292 Portfolio - Washington OTHER 3,296 - - - - - - - 3,296
1823920 DSR COSTS AMORTIZED 103293 Energy Storage Demonstration Project -UT OTHER 7 - - - - - - - 7
1823920 DSR COSTS AMORTIZED 103295 Outreach And Communication-WY-2011 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103299 AGRICULURAL FINANSWER EXPRESS - UTAH - 2 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103300 AGRICULTURAL FINANSWER EXPRESS - WASHING OTHER 75 - - - - - - - 75
1823920 DSR COSTS AMORTIZED 103301 PORTFOLIO -WY-2011 CAT2 OTHER 74 - - - - - - - 74
1823920 DSR COSTS AMORTIZED 103302 PORTFOLIO -WY-2011 CAT3 OTHER 110 - - - - - - - 110
1823920 DSR COSTS AMORTIZED 103308 Home Energy Reporting -OPower -WA 2011 OTHER 1,292 - - - - - - - 1,292
1823920 DSR COSTS AMORTIZED 103311 CALIFORNIA DSM EXPENSE - 2012 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103324 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 5,794 - - - - - - - 5,794
1823920 DSR COSTS AMORTIZED 103325 AIR CONDITIONING - UTAH - 2012 OTHER 1,470 - - - - - - - 1,470
1823920 DSR COSTS AMORTIZED 103326 ENERGY FINANSWER - UTAH - 2012 OTHER 6,899 - - - - - - - 6,899
1823920 DSR COSTS AMORTIZED 103327 INDUSTRIAL FINANSWER - UTAH - 2012 OTHER 2,935 - - - - - - - 2,935
1823920 DSR COSTS AMORTIZED 103328 LOW INCOME - UTAH - 2012 OTHER 177 - - - - - - - 177
1823920 DSR COSTS AMORTIZED 103330 REFRIGERATOR RECYCLING PGM- UTAH - 2012 OTHER 1,474 - - - - - - - 1,474
1823920 DSR COSTS AMORTIZED 103331 COMMERCIAL SELF-DIRECT - UTAH - 2012 OTHER 172 - - - - - - - 172
1823920 DSR COSTS AMORTIZED 103332 INDUSTRIAL SELF-DIRECT - UTAH - 2012 OTHER 429 - - - - - - - 429
1823920 DSR COSTS AMORTIZED 103333 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 1,943 - - - - - - - 1,943
1823920 DSR COSTS AMORTIZED 103334 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 6,221 - - - - - - - 6,221
1823920 DSR COSTS AMORTIZED 103335 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 1,280 - - - - - - - 1,280
1823920 DSR COSTS AMORTIZED 103336 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 460 - - - - - - - 460
1823920 DSR COSTS AMORTIZED 103337 IRRIGATION LOAD CONTROL - UTAH - 2012 OTHER 2,097 - - - - - - - 2,097
1823920 DSR COSTS AMORTIZED 103338 HOME ENERGY EFF INCENTIVE PROG - UT 2012 OTHER 11,113 - - - - - - - 11,113
1823920 DSR COSTS AMORTIZED 103339 OUTREACH and COMMUNICATIONS - UT 2012 OTHER 1,836 - - - - - - - 1,836
1823920 DSR COSTS AMORTIZED 103340 COMMERCIAL DIRECT INSTALL - UT 2012 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103341 COMMERCIAL CURTAILMENT - UT 2012 OTHER (30) - - - - - - - (30)
9 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103342 ENERGY STORAGE DEMO PROJECT - UT 2012 OTHER 6 - - - - - - - 6
1823920 DSR COSTS AMORTIZED 103343 AGRICULTURAL FINANSWER EXPRESS - UTAH - OTHER 21 - - - - - - - 21
1823920 DSR COSTS AMORTIZED 103346 HOME ENERGY REPORTING - UT 2012 OTHER 534 - - - - - - - 534
1823920 DSR COSTS AMORTIZED 103347 ENERGY FINANSWER-WY-2012 CAT3 OTHER 20 - - - - - - - 20
1823920 DSR COSTS AMORTIZED 103348 INDUSTRIAL FINANSWER-WY-2012 CAT3 OTHER 606 - - - - - - - 606
1823920 DSR COSTS AMORTIZED 103349 REFRIGERATOR RECYCLING-WY -2012 CAT1 OTHER 169 - - - - - - - 169
1823920 DSR COSTS AMORTIZED 103350 HOME ENERGY EFF INCENT PROG Y-2012 CAT1 OTHER 904 - - - - - - - 904
1823920 DSR COSTS AMORTIZED 103351 LOW-INCOME WEATHERZTN - WY 2012 CAT1 OTHER 31 - - - - - - - 31
1823920 DSR COSTS AMORTIZED 103352 COMMERCIAL FINANSWER EXP WY-2012 CAT3 OTHER 143 - - - - - - - 143
1823920 DSR COSTS AMORTIZED 103353 INDUSTRIAL FINANSWER EXP WY-2012 CAT3 OTHER 170 - - - - - - - 170
1823920 DSR COSTS AMORTIZED 103354 SELF DIRECT - COMMERCIAL -WY-2012 CAT3 OTHER 4 - - - - - - - 4
1823920 DSR COSTS AMORTIZED 103355 SELF DIRECT -INDUSTRIAL -WY-2012 CAT3 OTHER 60 - - - - - - - 60
1823920 DSR COSTS AMORTIZED 103356 COMMERCIAL FINANSWER EXP- WY-2012 CAT2 OTHER 1,203 - - - - - - - 1,203
1823920 DSR COSTS AMORTIZED 103357 INDUSTRIAL FINAN EXPRESS WY-2012 CAT2 OTHER 58 - - - - - - - 58
1823920 DSR COSTS AMORTIZED 103358 ENERGY FINANSWER -WY 2012 CAT2 OTHER 59 - - - - - - - 59
1823920 DSR COSTS AMORTIZED 103359 INDUSTRIAL FINANSWER -WY 2012 CAT2 OTHER 205 - - - - - - - 205
1823920 DSR COSTS AMORTIZED 103360 SELF DIRECT - COMMERCIAL WY-2012 CAT2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103361 SELF DIRECT- INDUSTRIAL WY-2012 CAT2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103363 PORTFOLIO WY-2012 CAT1 OTHER 33 - - - - - - - 33
1823920 DSR COSTS AMORTIZED 103364 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 155 - - - - - - - 155
1823920 DSR COSTS AMORTIZED 103365 AGRICULURAL FINANSWER EXP WY-2012 CAT2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103366 AGRICULURAL FINANSWER EXP WY-2012 CAT3 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103367 PORTFOLIO WY-2012 CAT2 OTHER 35 - - - - - - - 35
1823920 DSR COSTS AMORTIZED 103368 PORTFOLIO WY-2012 CAT3 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103369 COMMERCIAL CURTAILMENT - OR 2012 OTHER (27) - - - - - - - (27)
1823920 DSR COSTS AMORTIZED 103493 U.of Utah Student Energy Sponsorship- UT OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 103496 PORTFOLIO - IDAHO OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103497 PORTFOLIO - UTAH OTHER 42 - - - - - - - 42
1823920 DSR COSTS AMORTIZED 103623 CALIFORNIA DSM EXPENSE - 2013 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103646 PORTFOLIO - IDAHO 2013 OTHER 38 - - - - - - - 38
1823920 DSR COSTS AMORTIZED 103647 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 10,293 - - - - - - - 10,293
1823920 DSR COSTS AMORTIZED 103648 AIR CONDITIONING - UTAH - 2013 OTHER 66 - - - - - - - 66
1823920 DSR COSTS AMORTIZED 103649 ENERGY FINANSWER - UTAH - 2013 OTHER 1,445 - - - - - - - 1,445
1823920 DSR COSTS AMORTIZED 103650 INDUSTRIAL FINANSWER - UTAH - 2013 OTHER 2,168 - - - - - - - 2,168
1823920 DSR COSTS AMORTIZED 103651 LOW INCOME - UTAH - 2013 OTHER 120 - - - - - - - 120
1823920 DSR COSTS AMORTIZED 103653 REFRIGERATOR RECYCLING PGM- UTAH - 2013 OTHER 1,544 - - - - - - - 1,544
1823920 DSR COSTS AMORTIZED 103654 COMMERCIAL SELF-DIRECT - UTAH - 2013 OTHER 116 - - - - - - - 116
1823920 DSR COSTS AMORTIZED 103655 INDUSTRIAL SELF-DIRECT - UTAH - 2013 OTHER 319 - - - - - - - 319
1823920 DSR COSTS AMORTIZED 103656 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 1,314 - - - - - - - 1,314
1823920 DSR COSTS AMORTIZED 103657 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 8,290 - - - - - - - 8,290
1823920 DSR COSTS AMORTIZED 103658 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 1,444 - - - - - - - 1,444
1823920 DSR COSTS AMORTIZED 103660 IRRIGATION LOAD CONTROL - UTAH - 2013 OTHER 807 - - - - - - - 807
1823920 DSR COSTS AMORTIZED 103661 HOME ENERGY EFF INCENTIVE PROG - UT 2013 OTHER 20,269 - - - - - - - 20,269
1823920 DSR COSTS AMORTIZED 103662 OUTREACH and COMMUNICATIONS - UT 2013 OTHER 1,406 - - - - - - - 1,406
1823920 DSR COSTS AMORTIZED 103666 AGRICULTURAL FINANSWER EXPRESS - UTAH - OTHER 70 - - - - - - - 70
1823920 DSR COSTS AMORTIZED 103671 HOME ENERGY REPORTING - UT 2013 OTHER 765 - - - - - - - 765
1823920 DSR COSTS AMORTIZED 103673 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 135 - - - - - - - 135
1823920 DSR COSTS AMORTIZED 103675 ENERGY FINANSWER-WY-2013 CAT3 OTHER 27 - - - - - - - 27
1823920 DSR COSTS AMORTIZED 103676 INDUSTRIAL FINANSWER-WY-2013 CAT3 OTHER 985 - - - - - - - 985
1823920 DSR COSTS AMORTIZED 103677 REFRIGERATOR RECYCLING-WY -2013 CAT1 OTHER 130 - - - - - - - 130
1823920 DSR COSTS AMORTIZED 103678 HOME ENERGY EFF INCENT PROG Y-2013 CAT1 OTHER 884 - - - - - - - 884
1823920 DSR COSTS AMORTIZED 103679 LOW-INCOME WEATHERZTN - WY 2013 CAT1 OTHER 41 - - - - - - - 41
10 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103680 COMMERCIAL FINANSWER EXP WY-2013 CAT3 OTHER 424 - - - - - - - 424
1823920 DSR COSTS AMORTIZED 103681 INDUSTRIAL FINANSWER EXP WY-2013 CAT3 OTHER 169 - - - - - - - 169
1823920 DSR COSTS AMORTIZED 103682 SELF DIRECT - COMMERCIAL -WY-2013 CAT3 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103683 SELF DIRECT -INDUSTRIAL -WY-2013 CAT3 OTHER 9 - - - - - - - 9
1823920 DSR COSTS AMORTIZED 103684 COMMERCIAL FINANSWER EXP- WY-2013 CAT2 OTHER 1,234 - - - - - - - 1,234
1823920 DSR COSTS AMORTIZED 103685 INDUSTRIAL FINAN EXPRESS WY-2013 CAT2 OTHER 85 - - - - - - - 85
1823920 DSR COSTS AMORTIZED 103686 ENERGY FINANSWER -WY 2013 CAT2 OTHER 26 - - - - - - - 26
1823920 DSR COSTS AMORTIZED 103687 INDUSTRIAL FINANSWER -WY 2013 CAT2 OTHER 58 - - - - - - - 58
1823920 DSR COSTS AMORTIZED 103688 SELF DIRECT - COMMERCIAL WY-2013 CAT2 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103689 SELF DIRECT- INDUSTRIAL WY-2013 CAT2 OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 103690 PORTFOLIO WY-2013 CAT1 OTHER 130 - - - - - - - 130
1823920 DSR COSTS AMORTIZED 103691 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 178 - - - - - - - 178
1823920 DSR COSTS AMORTIZED 103692 AGRICULTURAL FINANSWER EXP WY-2013 CAT2 OTHER 10 - - - - - - - 10
1823920 DSR COSTS AMORTIZED 103693 AGRICULURAL FINANSWER EXP WY-2013 CAT3 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103694 PORTFOLIO WY-2013 CAT2 OTHER 38 - - - - - - - 38
1823920 DSR COSTS AMORTIZED 103695 PORTFOLIO WY-2013 CAT3 OTHER 26 - - - - - - - 26
1823920 DSR COSTS AMORTIZED 103700 PORTFOLIO - UTAH 2013 OTHER 435 - - - - - - - 435
1823920 DSR COSTS AMORTIZED 103701 U.of Utah Student Energy Sponsorship- UT OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103732 COMMERCIAL (WSB) WATTSMART BUSINESS - UT OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103734 INDUSTRIAL (WSB) WATTSMART BUSINESS - UT OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103735 WSB - WATTSMART BUSINESS - UT- 2013 OTHER 12 - - - - - - - 12
1823920 DSR COSTS AMORTIZED 103740 COMMERCIAL (WSB) WATTSMART BUSINESS - WA OTHER 5,435 - - - - - - - 5,435
1823920 DSR COSTS AMORTIZED 103741 INDUSTRIAL WATTSMART BUSINESS - WA-2013 OTHER 6,233 - - - - - - - 6,233
1823920 DSR COSTS AMORTIZED 103742 WSB - WATTSMART BUSINESS - WA- 2013 OTHER 4,049 - - - - - - - 4,049
1823920 DSR COSTS AMORTIZED 103743 AGRICULTURAL (WSB) WATTSMART BUSINESS - OTHER 306 - - - - - - - 306
1823920 DSR COSTS AMORTIZED 103745 CALIFORNIA DSM EXPENSE - 2014 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103754 PORTFOLIO - IDAHO 2014 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103756 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 24,564 - - - - - - - 24,564
1823920 DSR COSTS AMORTIZED 103757 AGRICULURAL FINANSWER EXPRESS - UTAH - 2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103758 AIR CONDITIONING - UTAH - 2014 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103759 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 401 - - - - - - - 401
1823920 DSR COSTS AMORTIZED 103760 ENERGY FINANSWER - UTAH - 2014 OTHER 37 - - - - - - - 37
1823920 DSR COSTS AMORTIZED 103761 HOME ENERGY EFF INCENTIVE PROG - UT 2014 OTHER 24,908 - - - - - - - 24,908
1823920 DSR COSTS AMORTIZED 103762 HOME ENERGY REPORTING - UT 2014 OTHER 1,630 - - - - - - - 1,630
1823920 DSR COSTS AMORTIZED 103763 INDUSTRIAL FINANSWER - UTAH - 2014 OTHER 60 - - - - - - - 60
1823920 DSR COSTS AMORTIZED 103764 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 144 - - - - - - - 144
1823920 DSR COSTS AMORTIZED 103765 IRRIGATION LOAD CONTROL - UTAH - 2014 OTHER 597 - - - - - - - 597
1823920 DSR COSTS AMORTIZED 103766 LOW INCOME - UTAH - 2014 OTHER 170 - - - - - - - 170
1823920 DSR COSTS AMORTIZED 103767 OUTREACH and COMMUNICATIONS - UT 2014 OTHER 1,585 - - - - - - - 1,585
1823920 DSR COSTS AMORTIZED 103768 PORTFOLIO - UTAH 2014 OTHER 242 - - - - - - - 242
1823920 DSR COSTS AMORTIZED 103769 REFRIGERATOR RECYCLING PGM- UTAH - 2014 OTHER 1,762 - - - - - - - 1,762
1823920 DSR COSTS AMORTIZED 103770 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 1,203 - - - - - - - 1,203
1823920 DSR COSTS AMORTIZED 103771 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103772 COMMERCIAL SELF-DIRECT - UTAH - 2014 OTHER 29 - - - - - - - 29
1823920 DSR COSTS AMORTIZED 103773 INDUSTRIAL SELF-DIRECT - UTAH - 2014 OTHER 53 - - - - - - - 53
1823920 DSR COSTS AMORTIZED 103774 COMMERCIAL (WSB) WATTSMART BUS - UT- 201 OTHER 12,239 - - - - - - - 12,239
1823920 DSR COSTS AMORTIZED 103775 INDUSTRIAL (WSB) WATTSMART BUS- UT- 2014 OTHER 6,640 - - - - - - - 6,640
1823920 DSR COSTS AMORTIZED 103776 WSB - WATTSMART BUS- UT- 2014 OTHER 3,636 - - - - - - - 3,636
1823920 DSR COSTS AMORTIZED 103777 AGRICULTURAL (WSB) WATTSMART BUS- UT- 20 OTHER 161 - - - - - - - 161
1823920 DSR COSTS AMORTIZED 103778 U.of Utah Student Energy Sponsorship- UT OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 103779 AGRICULURAL FINANSWER EXP WY-2014 CAT2 OTHER 4 - - - - - - - 4
1823920 DSR COSTS AMORTIZED 103780 AGRICULURAL FINANSWER EXP WY-2014 CAT3 OTHER 0 - - - - - - - 0
11 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103781 COMMERCIAL FINANSWER EXP- WY-2014 CAT2 OTHER 1,178 - - - - - - - 1,178
1823920 DSR COSTS AMORTIZED 103782 COMMERCIAL FINANSWER EXP WY-2014 CAT3 OTHER 255 - - - - - - - 255
1823920 DSR COSTS AMORTIZED 103783 ENERGY FINANSWER -WY 2014 CAT2 OTHER 32 - - - - - - - 32
1823920 DSR COSTS AMORTIZED 103784 ENERGY FINANSWER-WY-2014 CAT3 OTHER 71 - - - - - - - 71
1823920 DSR COSTS AMORTIZED 103785 HOME ENERGY EFF INCENT PROG Y-2014 CAT1 OTHER 1,183 - - - - - - - 1,183
1823920 DSR COSTS AMORTIZED 103786 INDUSTRIAL FINANSWER -WY 2014 CAT2 OTHER 95 - - - - - - - 95
1823920 DSR COSTS AMORTIZED 103787 INDUSTRIAL FINANSWER-WY-2014 CAT3 OTHER 356 - - - - - - - 356
1823920 DSR COSTS AMORTIZED 103788 INDUSTRIAL FINAN EXPRESS WY-2014 CAT2 OTHER 136 - - - - - - - 136
1823920 DSR COSTS AMORTIZED 103789 INDUSTRIAL FINANSWER EXP WY-2014 CAT3 OTHER 203 - - - - - - - 203
1823920 DSR COSTS AMORTIZED 103790 LOW-INCOME WEATHERZTN - WY 2014 CAT1 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103791 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 157 - - - - - - - 157
1823920 DSR COSTS AMORTIZED 103792 PORTFOLIO WY-2014 CAT1 OTHER 63 - - - - - - - 63
1823920 DSR COSTS AMORTIZED 103793 PORTFOLIO WY-2014 CAT2 OTHER 147 - - - - - - - 147
1823920 DSR COSTS AMORTIZED 103794 PORTFOLIO WY-2014 CAT3 OTHER 258 - - - - - - - 258
1823920 DSR COSTS AMORTIZED 103795 REFRIGERATOR RECYCLING-WY -2014 CAT1 OTHER 159 - - - - - - - 159
1823920 DSR COSTS AMORTIZED 103796 SELF DIRECT - COMMERCIAL WY-2014 CAT2 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103797 SELF DIRECT - COMMERCIAL -WY-2014 CAT3 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103798 SELF DIRECT- INDUSTRIAL WY-2014 CAT2 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103799 SELF DIRECT -INDUSTRIAL -WY-2014 CAT3 OTHER 198 - - - - - - - 198
1823920 DSR COSTS AMORTIZED 103805 WSB - WATTSMART BUSINESS - CA- 2014 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103808 WSB - WATTSMART BUSINESS - ID- 2014 OTHER 32 - - - - - - - 32
1823920 DSR COSTS AMORTIZED 103809 WSB Small Business Comm - ID-2014 OTHER 11 - - - - - - - 11
1823920 DSR COSTS AMORTIZED 103810 WSB Small Business Ind - ID 2014 OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 103811 WSB - Wattsmart Business - WY Cat 2- 201 OTHER 26 - - - - - - - 26
1823920 DSR COSTS AMORTIZED 103812 WSB - Small Business Comm - WY Cat2 -201 OTHER 7 - - - - - - - 7
1823920 DSR COSTS AMORTIZED 103813 WBS Small Business Ind - WY Cat2-2014 OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 103814 WSB Small Business Comm- UT-2014 OTHER 1,635 - - - - - - - 1,635
1823920 DSR COSTS AMORTIZED 103815 WBS Small Business Ind- UT-2014 OTHER 23 - - - - - - - 23
1823920 DSR COSTS AMORTIZED 103816 WSB Small Business Comm- WA-2014 OTHER 557 - - - - - - - 557
1823920 DSR COSTS AMORTIZED 103817 WBS Small Business Ind- WA-2014 OTHER 46 - - - - - - - 46
1823920 DSR COSTS AMORTIZED 103834 HOME ENERGY REPORTING - ID 2014 OTHER 20 - - - - - - - 20
1823920 DSR COSTS AMORTIZED 103835 HOME ENERGY REPORTING - WY 2014 OTHER 23 - - - - - - - 23
1823920 DSR COSTS AMORTIZED 103845 REFRIGERATOR RECYCLING COMM - WASHINGTON OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103856 WSB Wattsmart Business Agric - ID-2014 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103858 WSB Wattsmart Business Comm- WY Cat3 -20 OTHER 8 - - - - - - - 8
1823920 DSR COSTS AMORTIZED 103859 WBS Wattsmart Business Ind- WY Cat2-2014 OTHER 26 - - - - - - - 26
1823920 DSR COSTS AMORTIZED 103860 WSB- Wattsmart Business- WY Cat 3- 2014 OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 103862 OUTREACH AND COMMUNICATION ID-2014 OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 103865 CALIFORNIA DSM EXPENSE - 2015 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103874 PORTFOLIO - IDAHO 2015 OTHER 23 - - - - - - - 23
1823920 DSR COSTS AMORTIZED 103876 WSB - WATTSMART BUSINESS - ID- 2015 OTHER 410 - - - - - - - 410
1823920 DSR COSTS AMORTIZED 103877 WSB Small Business Comm - ID-2015 OTHER 1,345 - - - - - - - 1,345
1823920 DSR COSTS AMORTIZED 103878 WSB Small Business Ind - ID 2015 OTHER 264 - - - - - - - 264
1823920 DSR COSTS AMORTIZED 103879 HOME ENERGY REPORTING - ID 2015 OTHER 136 - - - - - - - 136
1823920 DSR COSTS AMORTIZED 103880 WSB Wattsmart Business Agric - ID-2015 OTHER 227 - - - - - - - 227
1823920 DSR COSTS AMORTIZED 103881 OUTREACH AND COMMUNICATION ID-2015 OTHER 153 - - - - - - - 153
1823920 DSR COSTS AMORTIZED 103882 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 4,174 - - - - - - - 4,174
1823920 DSR COSTS AMORTIZED 103887 HOME ENERGY EFF INCENTIVE PROG - UT 2015 OTHER 18,922 - - - - - - - 18,922
1823920 DSR COSTS AMORTIZED 103888 HOME ENERGY REPORTING - UT 2015 OTHER 2,878 - - - - - - - 2,878
1823920 DSR COSTS AMORTIZED 103891 IRRIGATION LOAD CONTROL - UTAH - 2015 OTHER 476 - - - - - - - 476
1823920 DSR COSTS AMORTIZED 103892 LOW INCOME - UTAH - 2015 OTHER 64 - - - - - - - 64
1823920 DSR COSTS AMORTIZED 103893 OUTREACH and COMMUNICATIONS - UT 2015 OTHER 1,611 - - - - - - - 1,611
12 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 103894 PORTFOLIO - UTAH 2015 OTHER 370 - - - - - - - 370
1823920 DSR COSTS AMORTIZED 103895 REFRIGERATOR RECYCLING PGM- UTAH - 2015 OTHER 1,125 - - - - - - - 1,125
1823920 DSR COSTS AMORTIZED 103896 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 1,890 - - - - - - - 1,890
1823920 DSR COSTS AMORTIZED 103900 COMMERCIAL (WSB) WATTSMART BUS - UT- 201 OTHER 15,213 - - - - - - - 15,213
1823920 DSR COSTS AMORTIZED 103901 INDUSTRIAL (WSB) WATTSMART BUS- UT- 2015 OTHER 6,316 - - - - - - - 6,316
1823920 DSR COSTS AMORTIZED 103902 WSB - WATTSMART BUS- UT- 2015 OTHER 4,777 - - - - - - - 4,777
1823920 DSR COSTS AMORTIZED 103903 AGRICULTURAL (WSB) WATTSMART BUS- UT- 20 OTHER 257 - - - - - - - 257
1823920 DSR COSTS AMORTIZED 103904 U.of Utah Student Energy Sponsorship- UT OTHER 6 - - - - - - - 6
1823920 DSR COSTS AMORTIZED 103905 WSB Small Business Comm- UT-2015 OTHER 3,896 - - - - - - - 3,896
1823920 DSR COSTS AMORTIZED 103906 WBS Small Business Ind- UT-2015 OTHER 262 - - - - - - - 262
1823920 DSR COSTS AMORTIZED 103907 AGRICULURAL FINANSWER EXP WY-2015 CAT2 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103909 COMMERCIAL FINANSWER EXP- WY-2015 CAT2 OTHER 97 - - - - - - - 97
1823920 DSR COSTS AMORTIZED 103910 COMMERCIAL FINANSWER EXP WY-2015 CAT3 OTHER 54 - - - - - - - 54
1823920 DSR COSTS AMORTIZED 103911 ENERGY FINANSWER -WY 2015 CAT2 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103912 ENERGY FINANSWER-WY-2015 CAT3 OTHER 43 - - - - - - - 43
1823920 DSR COSTS AMORTIZED 103913 HOME ENERGY EFF INCENT PROG Y-2015 CAT1 OTHER 1,207 - - - - - - - 1,207
1823920 DSR COSTS AMORTIZED 103914 INDUSTRIAL FINANSWER -WY 2015 CAT2 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103915 INDUSTRIAL FINANSWER-WY-2015 CAT3 OTHER 85 - - - - - - - 85
1823920 DSR COSTS AMORTIZED 103916 INDUSTRIAL FINAN EXPRESS WY-2015 CAT2 OTHER 9 - - - - - - - 9
1823920 DSR COSTS AMORTIZED 103917 INDUSTRIAL FINANSWER EXP WY-2015 CAT3 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103918 LOW-INCOME WEATHERZTN - WY 2015 CAT1 OTHER 30 - - - - - - - 30
1823920 DSR COSTS AMORTIZED 103919 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 121 - - - - - - - 121
1823920 DSR COSTS AMORTIZED 103920 PORTFOLIO WY-2015 CAT1 OTHER 71 - - - - - - - 71
1823920 DSR COSTS AMORTIZED 103921 PORTFOLIO WY-2015 CAT2 OTHER 29 - - - - - - - 29
1823920 DSR COSTS AMORTIZED 103922 PORTFOLIO WY-2015 CAT3 OTHER 47 - - - - - - - 47
1823920 DSR COSTS AMORTIZED 103923 REFRIGERATOR RECYCLING-WY -2015 CAT1 OTHER 99 - - - - - - - 99
1823920 DSR COSTS AMORTIZED 103925 SELF DIRECT - COMMERCIAL -WY-2015 CAT3 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103927 SELF DIRECT -INDUSTRIAL -WY-2015 CAT3 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103928 WSB - Wattsmart Business - WY Cat 2- 201 OTHER 639 - - - - - - - 639
1823920 DSR COSTS AMORTIZED 103929 WSB - Small Business Comm - WY Cat2 -201 OTHER 1,071 - - - - - - - 1,071
1823920 DSR COSTS AMORTIZED 103930 WBS- Wattsmart Business Ind -WY Cat2-201 OTHER 286 - - - - - - - 286
1823920 DSR COSTS AMORTIZED 103931 HOME ENERGY REPORTING - WY 2015 OTHER 139 - - - - - - - 139
1823920 DSR COSTS AMORTIZED 103932 WSB- Wattsmart Business- WY Cat 3- 2015 OTHER 178 - - - - - - - 178
1823920 DSR COSTS AMORTIZED 103933 REFRIG RECYCLE COMM -WY 2015 CAT2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103934 REFRIG RECYCLE COMM -WY 2015 CAT3 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 103935 WSB Wattsmart Business Comm- WY Cat3 -20 OTHER 381 - - - - - - - 381
1823920 DSR COSTS AMORTIZED 103936 WBS- Wattsmart Bus Ind- WY Cat3-2015 OTHER 1,487 - - - - - - - 1,487
1823920 DSR COSTS AMORTIZED 103937 WSB- Wattsmart Business Agric- WY Cat2 - OTHER 18 - - - - - - - 18
1823920 DSR COSTS AMORTIZED 103938 WSB- Wattsmart Business Agric- WY Cat3 - OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 103959 COMMERCIAL ENERGY REPORTS-SMB -UT 2015 OTHER 3 - - - - - - - 3
1823920 DSR COSTS AMORTIZED 103962 Portfolio - EM&V C&I - ID- 2015 OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 103963 Portfolio - EM&V RES - ID- 2015 OTHER 41 - - - - - - - 41
1823920 DSR COSTS AMORTIZED 104013 CALIFORNIA DSM EXPENSE - 2016 OTHER 0 - - - - - - - 0
1823920 DSR COSTS AMORTIZED 104015 HOME ENERGY REPORTING - ID 2016 OTHER 94 - - - - - - - 94
1823920 DSR COSTS AMORTIZED 104018 OUTREACH AND COMMUNICATION ID-2016 OTHER 98 - - - - - - - 98
1823920 DSR COSTS AMORTIZED 104019 PORTFOLIO - IDAHO 2016 OTHER 6 - - - - - - - 6
1823920 DSR COSTS AMORTIZED 104020 Portfolio - EM&V C&I - ID- 2016 OTHER 166 - - - - - - - 166
1823920 DSR COSTS AMORTIZED 104021 Portfolio - EM&V RES - ID- 2016 OTHER 165 - - - - - - - 165
1823920 DSR COSTS AMORTIZED 104023 WSB Small Business Comm - ID-2016 OTHER 1,392 - - - - - - - 1,392
1823920 DSR COSTS AMORTIZED 104024 WSB Small Business Ind - ID 2016 OTHER 220 - - - - - - - 220
1823920 DSR COSTS AMORTIZED 104025 WSB - WATTSMART BUSINESS - ID- 2016 OTHER 607 - - - - - - - 607
1823920 DSR COSTS AMORTIZED 104026 WSB Wattsmart Business Agric - ID-2016 OTHER 311 - - - - - - - 311
13 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823920 DSR COSTS AMORTIZED 104027 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 4,957 - - - - - - - 4,957
1823920 DSR COSTS AMORTIZED 104029 HOME ENERGY EFF INCENTIVE PROG - UT 2016 OTHER 12,572 - - - - - - - 12,572
1823920 DSR COSTS AMORTIZED 104030 HOME ENERGY REPORTING - UT 2016 OTHER 2,335 - - - - - - - 2,335
1823920 DSR COSTS AMORTIZED 104031 IRRIGATION LOAD CONTROL - UTAH - 2016 OTHER 430 - - - - - - - 430
1823920 DSR COSTS AMORTIZED 104032 LOW INCOME - UTAH - 2016 OTHER 59 - - - - - - - 59
1823920 DSR COSTS AMORTIZED 104033 OUTREACH and COMMUNICATIONS - UT 2016 OTHER 1,313 - - - - - - - 1,313
1823920 DSR COSTS AMORTIZED 104034 PORTFOLIO - UTAH 2016 OTHER 164 - - - - - - - 164
1823920 DSR COSTS AMORTIZED 104035 REFRIGERATOR RECYCLING PGM- UTAH - 2016 OTHER 182 - - - - - - - 182
1823920 DSR COSTS AMORTIZED 104036 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 1,565 - - - - - - - 1,565
1823920 DSR COSTS AMORTIZED 104037 COMMERCIAL (WSB) WATTSMART BUS - UT- 201 OTHER 20,226 - - - - - - - 20,226
1823920 DSR COSTS AMORTIZED 104038 INDUSTRIAL (WSB) WATTSMART BUS- UT- 2016 OTHER 10,333 - - - - - - - 10,333
1823920 DSR COSTS AMORTIZED 104039 WSB Small Business Comm- UT-2016 OTHER 114 - - - - - - - 114
1823920 DSR COSTS AMORTIZED 104041 WSB - WATTSMART BUS- UT- 2016 OTHER 5,308 - - - - - - - 5,308
1823920 DSR COSTS AMORTIZED 104042 AGRICULTURAL (WSB) WATTSMART BUS- UT- 20 OTHER 1,099 - - - - - - - 1,099
1823920 DSR COSTS AMORTIZED 104043 U.of Utah Student Energy Sponsorship- UT OTHER 5 - - - - - - - 5
1823920 DSR COSTS AMORTIZED 104044 HOME ENERGY REPORTING - WY 2016 OTHER 94 - - - - - - - 94
1823920 DSR COSTS AMORTIZED 104045 HOME ENERGY EFF INCENT PROG Y-2016 CAT1 OTHER 659 - - - - - - - 659
1823920 DSR COSTS AMORTIZED 104046 LOW-INCOME WEATHERZTN - WY 2016 CAT1 OTHER 14 - - - - - - - 14
1823920 DSR COSTS AMORTIZED 104047 OUTREACH AND COMMUNICATION WATTSMT WY-2 OTHER 79 - - - - - - - 79
1823920 DSR COSTS AMORTIZED 104048 PORTFOLIO WY-2016 CAT1 OTHER 131 - - - - - - - 131
1823920 DSR COSTS AMORTIZED 104049 PORTFOLIO WY-2016 CAT2 OTHER 37 - - - - - - - 37
1823920 DSR COSTS AMORTIZED 104050 PORTFOLIO WY-2016 CAT3 OTHER 45 - - - - - - - 45
1823920 DSR COSTS AMORTIZED 104051 REFRIGERATOR RECYCLING-WY -2016 CAT1 OTHER 16 - - - - - - - 16
1823920 DSR COSTS AMORTIZED 104052 REFRIG RECYCLE COMM -WY 2016 CAT2 OTHER 1 - - - - - - - 1
1823920 DSR COSTS AMORTIZED 104053 REFRIG RECYCLE COMM -WY 2016 CAT3 OTHER (1) - - - - - - - (1)
1823920 DSR COSTS AMORTIZED 104054 WSB- Wattsmart Bus Comm- WY Cat2 -2016 OTHER 1,449 - - - - - - - 1,449
1823920 DSR COSTS AMORTIZED 104055 WBS- Wattsmart Business Ind -WY Cat2-201 OTHER 193 - - - - - - - 193
1823920 DSR COSTS AMORTIZED 104056 WSB - Wattsmart Business - WY Cat 2- 201 OTHER 912 - - - - - - - 912
1823920 DSR COSTS AMORTIZED 104057 WSB Wattsmart Business Comm- WY Cat3 -20 OTHER 467 - - - - - - - 467
1823920 DSR COSTS AMORTIZED 104058 WBS- Wattsmart Bus Ind- WY Cat3-2016 OTHER 1,239 - - - - - - - 1,239
1823920 DSR COSTS AMORTIZED 104059 WSB- Wattsmart Business Agric- WY Cat2 - OTHER 4 - - - - - - - 4
1823920 DSR COSTS AMORTIZED 104060 WSB- Wattsmart Business Agric- WY Cat3 - OTHER 2 - - - - - - - 2
1823920 DSR COSTS AMORTIZED 104061 WSB- Wattsmart Business- WY Cat 3- 2016 OTHER 602 - - - - - - - 602
1823920 DSR COSTS AMORTIZED 104080 OUTREACH & COMM WATTSMT WY-2016 CAT2 OTHER 44 - - - - - - - 44
1823920 DSR COSTS AMORTIZED 104081 OUTREACH & COMM WATTSMT WY-2016 CAT3 OTHER 42 - - - - - - - 42
1823920 DSR COSTS AMORTIZED 104109 WA DSM - 186055 Clear Acct Balance OTHER (841) - - - - - - - (841)
1823920 DSR COSTS AMORTIZED 104110 ID DSM - 186025 Clear Acct Balance OTHER 398 - - - - - - - 398
1823920 DSR COSTS AMORTIZED 104111 WY DSM - 186065 Clear Acct Balance OTHER (1,405) - - - - - - - (1,405)
1823920 Total 74,110 0 - - - - 68 - 74,042
1823930 DSR COSTS NOT AMORT 102573 ENERGY FINANSWER ID/UT 2006 IDU 0 - - - - - 0 - -
1823930 DSR COSTS NOT AMORT 102574 INDUSTRIAL FINANSWER-ID-UT 2006 IDU 3 - - - - - 3 - -
1823930 DSR COSTS NOT AMORT 102575 LOW INCOME WZ -ID-UT 2006 IDU 144 - - - - - 144 - -
1823930 DSR COSTS NOT AMORT 102576 NEEA-IDAHO-UTAH 2006 IDU 359 - - - - - 359 - -
1823930 DSR COSTS NOT AMORT 102577 IRRIGATION INTERRUPTIBLE ID-UT 2006 IDU 361 - - - - - 361 - -
1823930 DSR COSTS NOT AMORT 102578 WEATHERIZATION LOANS-RESDL/ID-UT 2006 IDU 2 - - - - - 2 - -
1823930 DSR COSTS NOT AMORT 102579 REFRIGERATOR RECYCLING PGM-ID-UT 2006 IDU 143 - - - - - 143 - -
1823930 DSR COSTS NOT AMORT 102580 COMMERCIAL FINANSWER EXPR-ID-UT 2006 IDU 117 - - - - - 117 - -
1823930 DSR COSTS NOT AMORT 102581 INDUSTRIAL FINANSWER EXPR-ID-UT 2006 IDU 47 - - - - - 47 - -
1823930 DSR COSTS NOT AMORT 102582 IRRIGATION EFFICIENCY PRGRM-ID-UT 2006 IDU 246 - - - - - 246 - -
1823930 DSR COSTS NOT AMORT 102758 HOME ENERGY EFFICIENCY INCENTIVE PROGM-I IDU 103 - - - - - 103 - -
1823930 DSR COSTS NOT AMORT 102808 WEATHERIZATION LOANS RESIDTL/ ID-UT 2007 OTHER 0 - - - - - - - 0
1823930 DSR COSTS NOT AMORT 102809 ENERGY FINANSWER IDU 2007 OTHER 4 - - - - - - - 4
14 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823930 DSR COSTS NOT AMORT 102810 Industrial Finanswer ID - 2007 OTHER 0 - - - - - - - 0
1823930 DSR COSTS NOT AMORT 102811 IRRIGATION INTERRUPTIBLE ID-UT 2007 OTHER 846 - - - - - - - 846
1823930 DSR COSTS NOT AMORT 102812 LOW INCOME WZ - ID-UT 2007 OTHER 101 - - - - - - - 101
1823930 DSR COSTS NOT AMORT 102813 NEEA - IDAHO - UTAH 2007 OTHER 361 - - - - - - - 361
1823930 DSR COSTS NOT AMORT 102814 REFRIGERATOR RECYCLING PGM - ID-UT 2007 OTHER 123 - - - - - - - 123
1823930 DSR COSTS NOT AMORT 102815 COMMERCIAL FINANSWER EXPR - ID-UT 2007 OTHER 61 - - - - - - - 61
1823930 DSR COSTS NOT AMORT 102816 INDUSTRIAL FINANSWER EXPR - ID-UT 2007 OTHER 120 - - - - - - - 120
1823930 DSR COSTS NOT AMORT 102817 IRRIGATION EFFICIENCY PRGRM - ID-UT 2007 OTHER 275 - - - - - - - 275
1823930 DSR COSTS NOT AMORT 102818 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 229 - - - - - - - 229
1823930 DSR COSTS NOT AMORT 102896 ENERGY FINANSWER - ID/UT 2008 OTHER 19 - - - - - - - 19
1823930 DSR COSTS NOT AMORT 102897 INDUSTRIAL FINANSWER - ID-UT 2008 OTHER 102 - - - - - - - 102
1823930 DSR COSTS NOT AMORT 102898 IRRIGATION INTERRUPTIBLE - IDAHO - 2008 OTHER 3,127 - - - - - - - 3,127
1823930 DSR COSTS NOT AMORT 102899 LOW INCOME WEATHERIZATION - IDAHO 2008 OTHER 165 - - - - - - - 165
1823930 DSR COSTS NOT AMORT 102900 NEEA - IDAHO - 2008 OTHER 317 - - - - - - - 317
1823930 DSR COSTS NOT AMORT 102901 REFRIGERATOR RECYCLING PRGM - IDAHO 2008 OTHER 113 - - - - - - - 113
1823930 DSR COSTS NOT AMORT 102902 COMMERCIAL FINANSWER EXPRESS - IDAHO 200 OTHER 108 - - - - - - - 108
1823930 DSR COSTS NOT AMORT 102903 INDUSTRIAL FINANSWER - IDAHO - 2008 OTHER 58 - - - - - - - 58
1823930 DSR COSTS NOT AMORT 102904 IRRIGATION EFFICIENCY PRGM - IDAHO - 200 OTHER 268 - - - - - - - 268
1823930 DSR COSTS NOT AMORT 102905 HOME ENERGY EFF INCENTIVE PROGRAM - IDAH OTHER 490 - - - - - - - 490
1823930 DSR COSTS NOT AMORT 102957 CATEGORY 1 - WYOMING - 2008 OTHER 17 - - - - - - - 17
1823930 DSR COSTS NOT AMORT 102958 CATEGORY 2 - WYOMING - 2008 OTHER 9 - - - - - - - 9
1823930 DSR COSTS NOT AMORT 102959 CATEGORY 3 - WYOMING - 2008 OTHER 33 - - - - - - - 33
1823930 DSR COSTS NOT AMORT 102966 ENERGY FINANSWER - ID/UT 2009 OTHER 50 - - - - - - - 50
1823930 DSR COSTS NOT AMORT 102967 INDUSTRIAL FINANSWER - ID-UT 2009 OTHER 309 - - - - - - - 309
1823930 DSR COSTS NOT AMORT 102968 IRRIGATION INTERRUPTIBLE ID-UT 2009 OTHER 3,816 - - - - - - - 3,816
1823930 DSR COSTS NOT AMORT 102969 LOW INCOME WZ - ID-UT 2009 OTHER 198 - - - - - - - 198
1823930 DSR COSTS NOT AMORT 102970 NEEA - IDAHO - UTAH 2009 OTHER 287 - - - - - - - 287
1823930 DSR COSTS NOT AMORT 102971 REFRIGERATOR RECYCLING PGM - ID-UT 2009 OTHER 108 - - - - - - - 108
1823930 DSR COSTS NOT AMORT 102972 COMMERCIAL FINANSWER EXPR - ID-UT 2009 OTHER 190 - - - - - - - 190
1823930 DSR COSTS NOT AMORT 102973 INDUSTRIAL FINANSWER EXPR - ID-UT 2009 OTHER 74 - - - - - - - 74
1823930 DSR COSTS NOT AMORT 102974 IRRIGATION EFFICIENCY PRGRM - ID-UT 2009 OTHER 807 - - - - - - - 807
1823930 DSR COSTS NOT AMORT 102975 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 594 - - - - - - - 594
1823930 DSR COSTS NOT AMORT 103061 ENERGY FINANSWER - ID/UT 2010 OTHER 47 - - - - - - - 47
1823930 DSR COSTS NOT AMORT 103062 INDUSTRIAL FINANSWER - ID-UT 2010 OTHER 322 - - - - - - - 322
1823930 DSR COSTS NOT AMORT 103063 IRRIGATION INTERRUPTIBLE ID-UT 2010 OTHER 4,283 - - - - - - - 4,283
1823930 DSR COSTS NOT AMORT 103064 LOW INCOME WZ - ID-UT 2010 OTHER 134 - - - - - - - 134
1823930 DSR COSTS NOT AMORT 103065 NEEA - IDAHO - UTAH 2010 OTHER 0 - - - - - - - 0
1823930 DSR COSTS NOT AMORT 103066 REFRIGERATOR RECYCLING PGM - ID-UT 2010 OTHER 166 - - - - - - - 166
1823930 DSR COSTS NOT AMORT 103067 COMMERCIAL FINANSWER EXPR - ID-UT 2010 OTHER 513 - - - - - - - 513
1823930 DSR COSTS NOT AMORT 103068 INDUSTRIAL FINANSWER EXPR - ID-UT 2010 OTHER 107 - - - - - - - 107
1823930 DSR COSTS NOT AMORT 103069 IRRIGATION EFFICIENCY PRGRM - ID-UT 2010 OTHER 637 - - - - - - - 637
1823930 DSR COSTS NOT AMORT 103070 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 1,305 - - - - - - - 1,305
1823930 DSR COSTS NOT AMORT 103171 ENERGY FINANSWER - ID/UT 2011 OTHER 23 - - - - - - - 23
1823930 DSR COSTS NOT AMORT 103172 INDUSTRIAL FINANSWER - ID-UT 2011 OTHER 143 - - - - - - - 143
1823930 DSR COSTS NOT AMORT 103173 IRRIGATION INTERRUPTIBLE ID-UT 2011 OTHER 37 - - - - - - - 37
1823930 DSR COSTS NOT AMORT 103174 LOW INCOME WZ - ID-UT 2011 OTHER 425 - - - - - - - 425
1823930 DSR COSTS NOT AMORT 103176 REFRIGERATOR RECYCLING PGM - ID-UT 2011 OTHER 126 - - - - - - - 126
1823930 DSR COSTS NOT AMORT 103177 COMMERCIAL FINANSWER EXPR - ID-UT 2011 OTHER 632 - - - - - - - 632
1823930 DSR COSTS NOT AMORT 103178 INDUSTRIAL FINANSWER EXPR - ID-UT 2011 OTHER 77 - - - - - - - 77
1823930 DSR COSTS NOT AMORT 103179 IRRIGATION EFFICIENCY PRGRM - ID-UT 2011 OTHER 508 - - - - - - - 508
1823930 DSR COSTS NOT AMORT 103180 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 699 - - - - - - - 699
1823930 DSR COSTS NOT AMORT 103312 ENERGY FINANSWER - ID 2012 OTHER 35 - - - - - - - 35
15 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823930 DSR COSTS NOT AMORT 103313 INDUSTRIAL FINANSWER - ID 2012 OTHER 303 - - - - - - - 303
1823930 DSR COSTS NOT AMORT 103314 IRRIGATION INTERRUPTIBLE- ID 2012 OTHER 44 - - - - - - - 44
1823930 DSR COSTS NOT AMORT 103315 LOW INCOME WZ - ID- 2012 OTHER 296 - - - - - - - 296
1823930 DSR COSTS NOT AMORT 103317 REFRIGERATOR RECYCLING PGM - ID 2012 OTHER 115 - - - - - - - 115
1823930 DSR COSTS NOT AMORT 103318 COMMERCIAL FINANSWER EXPR - ID 2012 OTHER 706 - - - - - - - 706
1823930 DSR COSTS NOT AMORT 103319 INDUSTRIAL FINANSWER EXPR - ID 2012 OTHER 226 - - - - - - - 226
1823930 DSR COSTS NOT AMORT 103320 IRRIGATION EFFICIENCY PRGRM - ID 2012 OTHER 847 - - - - - - - 847
1823930 DSR COSTS NOT AMORT 103321 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 789 - - - - - - - 789
1823930 DSR COSTS NOT AMORT 103322 COMMERCIAL DIRECT INSTALL - ID 2012 OTHER 0 - - - - - - - 0
1823930 DSR COSTS NOT AMORT 103323 AGRICULURAL FINANSWER EXPR - ID 2012 OTHER 7 - - - - - - - 7
1823930 DSR COSTS NOT AMORT 103398 RECOMMISSIONING INDUSTRIAL - UT 2012 OTHER 6 - - - - - - - 6
1823930 DSR COSTS NOT AMORT 103634 AGRICULURAL FINANSWER EXPR - ID 2013 OTHER 21 - - - - - - - 21
1823930 DSR COSTS NOT AMORT 103635 ENERGY FINANSWER - ID 2013 OTHER 77 - - - - - - - 77
1823930 DSR COSTS NOT AMORT 103636 INDUSTRIAL FINANSWER - ID 2013 OTHER 294 - - - - - - - 294
1823930 DSR COSTS NOT AMORT 103638 LOW INCOME WZ - ID- 2013 OTHER 226 - - - - - - - 226
1823930 DSR COSTS NOT AMORT 103640 REFRIGERATOR RECYCLING PGM - ID 2013 OTHER 115 - - - - - - - 115
1823930 DSR COSTS NOT AMORT 103641 COMMERCIAL FINANSWER EXPR - ID 2013 OTHER 615 - - - - - - - 615
1823930 DSR COSTS NOT AMORT 103642 INDUSTRIAL FINANSWER EXPR - ID 2013 OTHER 363 - - - - - - - 363
1823930 DSR COSTS NOT AMORT 103643 IRRIGATION EFFICIENCY PRGRM - ID 2013 OTHER 1,222 - - - - - - - 1,222
1823930 DSR COSTS NOT AMORT 103644 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 844 - - - - - - - 844
1823930 DSR COSTS NOT AMORT 103672 RECOMMISSIONING INDUSTRIAL - UT 2013 OTHER 58 - - - - - - - 58
1823930 DSR COSTS NOT AMORT 103746 AGRICULURAL FINANSWER EXPR - ID 2014 OTHER 122 - - - - - - - 122
1823930 DSR COSTS NOT AMORT 103747 COMMERCIAL FINANSWER EXPR - ID 2014 OTHER 683 - - - - - - - 683
1823930 DSR COSTS NOT AMORT 103748 ENERGY FINANSWER - ID 2014 OTHER 154 - - - - - - - 154
1823930 DSR COSTS NOT AMORT 103749 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 854 - - - - - - - 854
1823930 DSR COSTS NOT AMORT 103750 INDUSTRIAL FINANSWER - ID 2014 OTHER 105 - - - - - - - 105
1823930 DSR COSTS NOT AMORT 103751 INDUSTRIAL FINANSWER EXPR - ID 2014 OTHER 268 - - - - - - - 268
1823930 DSR COSTS NOT AMORT 103752 IRRIGATION EFFICIENCY PRGRM - ID 2014 OTHER 449 - - - - - - - 449
1823930 DSR COSTS NOT AMORT 103753 LOW INCOME WZ - ID- 2014 OTHER 298 - - - - - - - 298
1823930 DSR COSTS NOT AMORT 103755 REFRIGERATOR RECYCLING PGM - ID 2014 OTHER 122 - - - - - - - 122
1823930 DSR COSTS NOT AMORT 103866 AGRICULURAL FINANSWER EXPR - ID 2015 OTHER 2 - - - - - - - 2
1823930 DSR COSTS NOT AMORT 103867 COMMERCIAL FINANSWER EXPR - ID 2015 OTHER 157 - - - - - - - 157
1823930 DSR COSTS NOT AMORT 103868 ENERGY FINANSWER - ID 2015 OTHER 6 - - - - - - - 6
1823930 DSR COSTS NOT AMORT 103869 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 848 - - - - - - - 848
1823930 DSR COSTS NOT AMORT 103870 INDUSTRIAL FINANSWER - ID 2015 OTHER 63 - - - - - - - 63
1823930 DSR COSTS NOT AMORT 103871 INDUSTRIAL FINANSWER EXPR - ID 2015 OTHER 80 - - - - - - - 80
1823930 DSR COSTS NOT AMORT 103872 IRRIGATION EFFICIENCY PRGRM - ID 2015 OTHER 236 - - - - - - - 236
1823930 DSR COSTS NOT AMORT 103873 LOW INCOME WZ - ID- 2015 OTHER 296 - - - - - - - 296
1823930 DSR COSTS NOT AMORT 103875 REFRIGERATOR RECYCLING PGM - ID 2015 OTHER 106 - - - - - - - 106
1823930 DSR COSTS NOT AMORT 104014 HOME ENERGY EFFICIENCY INCENTIVE PROG - OTHER 450 - - - - - - - 450
1823930 DSR COSTS NOT AMORT 104016 IRRIGATION EFFICIENCY PRGRM - ID 2016 OTHER 80 - - - - - - - 80
1823930 DSR COSTS NOT AMORT 104017 LOW INCOME WZ - ID- 2016 OTHER 245 - - - - - - - 245
1823930 DSR COSTS NOT AMORT 104022 REFRIGERATOR RECYCLING PGM - ID 2016 OTHER 14 - - - - - - - 14
1823930 Total 37,937 - - - - - 1,524 - 36,413
1823940 DSR CARRYING CHARGES 102146 UT CARRYING CHARGE - 2001/2002 OTHER 3,457 - - - - - - - 3,457
1823940 DSR CARRYING CHARGES 102188 WA REVENUE RECOVERY - CARRYING CHG PENAL OTHER (680) - - - - - - - (680)
1823940 DSR CARRYING CHARGES 102766 DSR CARRYING CHARGES IDU 163 - - - - - 163 - -
1823940 DSR CARRYING CHARGES 103140 Wy DSM - Cat1 - Carrying Charges OTHER (102) - - - - - - - (102)
1823940 DSR CARRYING CHARGES 103141 Wy DSM - Cat2 - Carrying Charges OTHER (34) - - - - - - - (34)
1823940 DSR CARRYING CHARGES 103142 Wy DSM - Cat3 - Carrying Charges OTHER (86) - - - - - - - (86)
1823940 Total 2,719 - - - - - 163 - 2,556
1823990 OTHR REG ASSET-N CST 138015 Reg Asset Current - Energy West Mining SE 1,502 21 368 112 248 654 98 0 -
16 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 138020 Reg Asset Current - DSM OTHER 97 - - - - - - - 97
1823990 OTHR REG ASSET-N CST 138050 Reg Asset Current - Def Net Power Costs OTHER 19,298 - - - - - - - 19,298
1823990 OTHR REG ASSET-N CST 138055 Reg Asset Current - Def RECs in Rates OTHER 1,354 - - - - - - - 1,354
1823990 OTHR REG ASSET-N CST 138060 Reg Asset Current - BPA Balancing Accts OTHER 7,129 - - - - - - - 7,129
1823990 OTHR REG ASSET-N CST 138090 Reg Asset Current - Solar Feed-In OTHER 4,645 - - - - - - - 4,645
1823990 OTHR REG ASSET-N CST 138190 Reg Asset Current - Other OTHER 2,032 - - - - - - - 2,032
1823990 OTHR REG ASSET-N CST 186100 Calif Alternative Rate for Energy (CARE) OTHER 282 - - - - - - - 282
1823990 OTHR REG ASSET-N CST 186119 Reg Asset - DSM - CA - Balance Reclass OTHER 2,923 - - - - - - - 2,923
1823990 OTHR REG ASSET-N CST 186129 Reg Asset - DSM - ID - Balance Reclass OTHER 1,541 - - - - - - - 1,541
1823990 OTHR REG ASSET-N CST 186137 RegA - DSM - OR - Reclass to Current OTHER (97) - - - - - - - (97)
1823990 OTHR REG ASSET-N CST 186149 Reg Asset - DSM - UT - Balance Reclass OTHER 13,057 - - - - - - - 13,057
1823990 OTHR REG ASSET-N CST 186159 Reg Asset - DSM - WA - Balance Reclass OTHER 1,757 - - - - - - - 1,757
1823990 OTHR REG ASSET-N CST 186169 Reg Asset - DSM - WY - Balance Reclass OTHER 1,595 - - - - - - - 1,595
1823990 OTHR REG ASSET-N CST 186502 POWERDALE HYDRO DECOM REG ASSET - ID IDU 52 - - - - - 52 - -
1823990 OTHR REG ASSET-N CST 186793 RegA - Deer Creek - OR - Recl to Curr SE (1,502) (21) (368) (112) (248) (654) (98) (0) -
1823990 OTHR REG ASSET-N CST 187042 Reg Asset - CA GHG Allowances OTHER (486) - - - - - - - (486)
1823990 OTHR REG ASSET-N CST 187049 RegA - CA GHG Allowances - Balance Recl OTHER 486 - - - - - - - 486
1823990 OTHR REG ASSET-N CST 187051 WASHINGTON COLSTRIP #3 REGULATORY ASSET WA 109 - - 109 - - - - -
1823990 OTHR REG ASSET-N CST 187191 Reg Asset - WA RPS Purchase OTHER 48 - - - - - - - 48
1823990 OTHR REG ASSET-N CST 187255 RegA - BPA Balancing Accts - Recl to Cur OTHER (7,129) - - - - - - - (7,129)
1823990 OTHR REG ASSET-N CST 187300 CA - Jan 2010 Storm Costs OTHER 2,179 - - - - - - - 2,179
1823990 OTHR REG ASSET-N CST 187305 RegA - ID 2017 Protocol - MSP Deferral IDU 150 - - - - - 150 - -
1823990 OTHR REG ASSET-N CST 187306 RegA - UT 2017 Protocol - MSP Deferral UT 8,800 - - - - 8,800 - - -
1823990 OTHR REG ASSET-N CST 187307 RegA - WY 2017 Protocol - MSP Deferral WYU 2,400 - - - 2,400 - - - -
1823990 OTHR REG ASSET-N CST 187311 Contra Reg Asset-Carbon Plt Dec/Inv-CA CA (52) (52) - - - - - - -
1823990 OTHR REG ASSET-N CST 187320 Reg Asset - Deprec Increase - ID IDU (87) - - - - - (87) - -
1823990 OTHR REG ASSET-N CST 187321 Reg Asset - Deprec Increase - UT UT 1,601 - - - - 1,601 - - -
1823990 OTHR REG ASSET-N CST 187322 Reg Asset - Deprec Increase - WY WYP 5,527 - - - 5,527 - - - -
1823990 OTHR REG ASSET-N CST 187330 Reg Asset - Carbon Unrec Plant - ID IDU 957 - - - - - 957 - -
1823990 OTHR REG ASSET-N CST 187332 Reg Asset - Carbon Unrec Plant - UT UT 6,889 - - - - 6,889 - - -
1823990 OTHR REG ASSET-N CST 187334 Reg Asset - Carbon Unrec Plant - WY WYP 2,316 - - - 2,316 - - - -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY SG 3,449 49 895 273 509 1,508 214 1 -
1823990 OTHR REG ASSET-N CST 187345 Reg Asset - UT - Pref Stock Redemp Loss OTHER 430 - - - - - - - 430
1823990 OTHR REG ASSET-N CST 187346 Reg Asset - WY - Pref Stock Redemp Loss OTHER 148 - - - - - - - 148
1823990 OTHR REG ASSET-N CST 187347 Reg Asset - WA - Pref Stock Redemp Loss OTHER 69 - - - - - - - 69
1823990 OTHR REG ASSET-N CST 187350 ID - Deferred Overburden Costs OTHER 493 - - - - - - - 493
1823990 OTHR REG ASSET-N CST 187351 WY - Deferred Overburden Costs WYP 1,389 - - - 1,389 - - - -
1823990 OTHR REG ASSET-N CST 187356 Reg Asset-WA-Merwin Project OTHER (3) - - - - - - - (3)
1823990 OTHR REG ASSET-N CST 187357 CA Mobile Home Park Conversion (MHPCBA) OTHER 199 - - - - - - - 199
1823990 OTHR REG ASSET-N CST 187371 REG ASSET - CA SOLAR FEED-IN TARIFF OTHER (623) - - - - - - - (623)
1823990 OTHR REG ASSET-N CST 187377 Reg Asset-OR Solar Feed-In Tariff 2017 OTHER (475) - - - - - - - (475)
1823990 OTHR REG ASSET-N CST 187378 Reg Asset-OR Solar Feed-In Tariff 2018 OTHER 4,552 - - - - - - - 4,552
1823990 OTHR REG ASSET-N CST 187379 Reg Asset-OR Solar Feed-In Tariff 2019 OTHER 1,048 - - - - - - - 1,048
1823990 OTHR REG ASSET-N CST 187380 Reg Asset - UT Solar Incentive Program OTHER (14,258) - - - - - - - (14,258)
1823990 OTHR REG ASSET-N CST 187383 RegA - OR Solar Feed-In - Recl to Curr OTHER (4,552) - - - - - - - (4,552)
1823990 OTHR REG ASSET-N CST 187384 RegA - UT Solar Feed-In - Recl to Curr OTHER (92) - - - - - - - (92)
1823990 OTHR REG ASSET-N CST 187387 Reg Asset-Utah STEP Pilot Prog Bal Acct OTHER (9,735) - - - - - - - (9,735)
1823990 OTHR REG ASSET-N CST 187390 UT-Klamath Hydro Relicensing Costs OTHER 15,672 - - - - - - - 15,672
1823990 OTHR REG ASSET-N CST 187391 RegA - CA Solar Feed-In - Recl to Liab OTHER 623 - - - - - - - 623
1823990 OTHR REG ASSET-N CST 187394 RegA - UT Solar Feed-In - Recl to Liab OTHER 23,993 - - - - - - - 23,993
1823990 OTHR REG ASSET-N CST 187415 Reg Asset-UT Subscriber Solar Program OTHER 1,663 - - - - - - - 1,663
1823990 OTHR REG ASSET-N CST 187470 Reg A-WA Decoupling Mech Sep16-Jun17 OTHER (1,827) - - - - - - - (1,827)
17 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 187471 Reg A-WA Decoupling Mech Jul17-Jun18 OTHER (1,495) - - - - - - - (1,495)
1823990 OTHR REG ASSET-N CST 187472 Reg A-WA Decoupling Mech Jul18-Jun19 OTHER 1,119 - - - - - - - 1,119
1823990 OTHR REG ASSET-N CST 187482 Contra Reg A-WA Decoupling Jul18-Jun19 OTHER (1,119) - - - - - - - (1,119)
1823990 OTHR REG ASSET-N CST 187489 Reg A-WA Decoupling Mechanism-Reclass OTHER 3,322 - - - - - - - 3,322
1823990 OTHR REG ASSET-N CST 187495 RegA - Other - Recl to Curr OTHER (2,032) - - - - - - - (2,032)
1823990 OTHR REG ASSET-N CST 187630 Reg Asset - UT EIM Expense Deferral OTHER 8,025 - - - - - - - 8,025
1823990 OTHR REG ASSET-N CST 187631 Contra Reg Asset - UT EIM Deferral OTHER (8,025) - - - - - - - (8,025)
1823990 OTHR REG ASSET-N CST 187660 RegA-OR Transp Electrification Pilot OTHER 49 - - - - - - - 49
1823990 OTHR REG ASSET-N CST 187662 RegA-CA Transp Electrification Pilot OTHER (458) - - - - - - - (458)
1823990 OTHR REG ASSET-N CST 187828 Reg Asset - UT EBA CY2017 OTHER 249 - - - - - - - 249
1823990 OTHR REG ASSET-N CST 187838 Reg Asset - UT RBA CY2017 OTHER 182 - - - - - - - 182
1823990 OTHR REG ASSET-N CST 187839 Reg Asset - UT RBA CY2018 OTHER 857 - - - - - - - 857
1823990 OTHR REG ASSET-N CST 187848 Contra Reg Asset - UT EBA CY2017 OTHER (777) - - - - - - - (777)
1823990 OTHR REG ASSET-N CST 187856 Reg Asset - WY ECAM CY2016 OTHER (56) - - - - - - - (56)
1823990 OTHR REG ASSET-N CST 187857 Reg Asset - WY ECAM CY2017 OTHER (1,529) - - - - - - - (1,529)
1823990 OTHR REG ASSET-N CST 187858 Reg Asset - WY ECAM CY2018 OTHER 7,527 - - - - - - - 7,527
1823990 OTHR REG ASSET-N CST 187859 Reg Asset - WY ECAM CY2019 OTHER 315 - - - - - - - 315
1823990 OTHR REG ASSET-N CST 187867 Reg Asset - WY RRA CY2017 OTHER 255 - - - - - - - 255
1823990 OTHR REG ASSET-N CST 187868 Reg Asset - WY RRA CY2018 OTHER 509 - - - - - - - 509
1823990 OTHR REG ASSET-N CST 187877 Contra Reg Asset - WY ECAM CY2018 OTHER (728) - - - - - - - (728)
1823990 OTHR REG ASSET-N CST 187879 Contra Reg Asset - WY ECAM CY2019 OTHER (16) - - - - - - - (16)
1823990 OTHR REG ASSET-N CST 187886 Reg Asset-OR RPS Compliance Purchases OTHER 115 - - - - - - - 115
1823990 OTHR REG ASSET-N CST 187888 RegA - WA RECs in Rates - Recl to Curr OTHER (48) - - - - - - - (48)
1823990 OTHR REG ASSET-N CST 187894 RegA - OR RECs in Rates - Recl to Curr OTHER (115) - - - - - - - (115)
1823990 OTHR REG ASSET-N CST 187896 RegA - UT RECs in Rates - Recl to Curr OTHER (682) - - - - - - - (682)
1823990 OTHR REG ASSET-N CST 187898 RegA - Def RECs in Rates - Recl to Curr OTHER (510) - - - - - - - (510)
1823990 OTHR REG ASSET-N CST 187911 REG ASSET - LAKE SIDE LIQ. DAMAGES - WY WYP 786 - - - 786 - - - -
1823990 OTHR REG ASSET-N CST 187913 Reg Asset - Goodnoe Hills Liq. Damages - WYP 319 - - - 319 - - - -
1823990 OTHR REG ASSET-N CST 187914 "Reg Asset-UT-Liq. Damages JB4, N1&2" UT 525 - - - - 525 - - -
1823990 OTHR REG ASSET-N CST 187915 Reg Asset-WY-Liq. Damages N2 WYP 86 - - - 86 - - - -
1823990 OTHR REG ASSET-N CST 187952 DEFERRED INTERVENER OTHER 0 - - - - - - - 0
1823990 OTHR REG ASSET-N CST 187956 CA DEFERRED INTERVENOR FUNDING OTHER 42 - - - - - - - 42
1823990 OTHR REG ASSET-N CST 187958 ID Deferred Intervenor Funding IDU 67 - - - - - 67 - -
1823990 OTHR REG ASSET-N CST 187964 RegA - Intervenor Fees - Recl to Liab OTHER 108 - - - - - - - 108
1823990 OTHR REG ASSET-N CST 187967 RegA - OR Asset Sale Gain-Balance Recl OTHER 1,084 - - - - - - - 1,084
1823990 OTHR REG ASSET-N CST 187968 Reg A - Insurance Reserves - Reclass OTHER 3,053 - - - - - - - 3,053
1823990 OTHR REG ASSET-N CST 187973 Contra Reg Asset - CA ECAC CY2015 OTHER (335) - - - - - - - (335)
1823990 OTHR REG ASSET-N CST 187974 Contra Reg Asset - CA ECAC CY2016 OTHER (170) - - - - - - - (170)
1823990 OTHR REG ASSET-N CST 187975 Reg Asset - CA ECAC OTHER 2,081 - - - - - - - 2,081
1823990 OTHR REG ASSET-N CST 187976 Reg Asset - CA ECAC CY2017 OTHER 118 - - - - - - - 118
1823990 OTHR REG ASSET-N CST 187977 Contra Reg Asset - CA ECAC CY2017 OTHER (108) - - - - - - - (108)
1823990 OTHR REG ASSET-N CST 187978 Reg Asset - CA ECAC CY2018 OTHER 4,612 - - - - - - - 4,612
1823990 OTHR REG ASSET-N CST 187979 Contra Reg Asset - CA ECAC CY2018 OTHER (231) - - - - - - - (231)
1823990 OTHR REG ASSET-N CST 189500 Reg Asset - CA ECAC CY2019 OTHER 44 - - - - - - - 44
1823990 OTHR REG ASSET-N CST 189501 Contra Reg Asset - CA ECAC CY2019 OTHER (2) - - - - - - - (2)
1823990 OTHR REG ASSET-N CST 189528 RegA - CA Def Exc NPC - Recl to Curr OTHER (1,586) - - - - - - - (1,586)
1823990 OTHR REG ASSET-N CST 189532 Reg Asset - ID ECAM CY 2017 OTHER 2,326 - - - - - - - 2,326
1823990 OTHR REG ASSET-N CST 189533 Reg Asset - ID ECAM CY 2018 OTHER 16,250 - - - - - - - 16,250
1823990 OTHR REG ASSET-N CST 189534 Reg Asset-ID ECAM CY 2019 OTHER 194 - - - - - - - 194
1823990 OTHR REG ASSET-N CST 189543 Contra Reg Asset - ID ECAM CY 2018 OTHER (584) - - - - - - - (584)
1823990 OTHR REG ASSET-N CST 189544 Contra Reg Asset - ID ECAM CY 2019 OTHER (10) - - - - - - - (10)
1823990 OTHR REG ASSET-N CST 189568 RegA - ID Def Exc NPC - Recl to Curr OTHER (11,465) - - - - - - - (11,465)
18 of 19
Regulatory Assests (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 189608 Reg Asset - UT EBA CY2018 OTHER 31,890 - - - - - - - 31,890
1823990 OTHR REG ASSET-N CST 189609 Reg Asset - UT EBA CY2019 OTHER 1,193 - - - - - - - 1,193
1823990 OTHR REG ASSET-N CST 189618 Contra Reg Asset - UT EBA CY2018 OTHER (2,123) - - - - - - - (2,123)
1823990 OTHR REG ASSET-N CST 189619 Contra Reg Asset - UT EBA CY2019 OTHER (60) - - - - - - - (60)
1823990 OTHR REG ASSET-N CST 189638 RegA - UT Def Exc NPC - Recl to Curr OTHER (4,433) - - - - - - - (4,433)
1823990 OTHR REG ASSET-N CST 189688 RegA - WY Def Exc NPC - Recl to Curr OTHER (1,814) - - - - - - - (1,814)
1823990 Total 148,329 (3) 895 382 13,332 19,323 1,353 1 113,047
1823999 REGULATORY ASST-OTH 186011 DSM Reg Asset - Accruals - CA OTHER 282 - - - - - - - 282
1823999 REGULATORY ASST-OTH 186015 DSM Reg Asset - Balancing Acct - CA OTHER (3,205) - - - - - - - (3,205)
1823999 REGULATORY ASST-OTH 186021 DSM Reg Asset - Accruals - ID OTHER 317 - - - - - - - 317
1823999 REGULATORY ASST-OTH 186025 DSM Reg Asset - Balancing Acct - ID OTHER (1,858) - - - - - - - (1,858)
1823999 REGULATORY ASST-OTH 186035 DSM Reg Asset - Balancing Acct - OR OTHER 97 - - - - - - - 97
1823999 REGULATORY ASST-OTH 186041 DSM Reg Asset - Accruals - UT OTHER 3,824 - - - - - - - 3,824
1823999 REGULATORY ASST-OTH 186045 DSM Reg Asset - Balancing Acct - UT OTHER (111,741) - - - - - - - (111,741)
1823999 REGULATORY ASST-OTH 186051 DSM Reg Asset - Accruals - WA OTHER 1,000 - - - - - - - 1,000
1823999 REGULATORY ASST-OTH 186055 DSM Reg Asset - Balancing Acct - WA OTHER (2,757) - - - - - - - (2,757)
1823999 REGULATORY ASST-OTH 186061 DSM Reg Asset - Accruals - WY OTHER 271 - - - - - - - 271
1823999 REGULATORY ASST-OTH 186065 DSM Reg Asset - Balancing Acct - WY OTHER (981) - - - - - - - (981)
1823999 REGULATORY ASST-OTH 186071 DSM Reg Asset - Accruals - WY Cat 1 OTHER 89 - - - - - - - 89
1823999 REGULATORY ASST-OTH 186075 DSM Reg Asset-Balancing Acct-WY Cat 1 OTHER (1,784) - - - - - - - (1,784)
1823999 REGULATORY ASST-OTH 186081 DSM Reg Asset - Accruals - WY Cat 2 OTHER 126 126
1823999 REGULATORY ASST-OTH 186085 DSM Reg Asset-Balancing Acct-WY Cat 2 OTHER (240)(240)
1823999 Total (116,561) - - - - - - - (116,561)
Grand Total 750,217 11,331 169,686 43,129 101,641 297,474 41,073 176 85,708
19 of 19
B17.DEPRECIATION
RESERVE

Depreciation Reserve (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3102000 LAND RIGHTS SG (29,335) (416) (7,611) (2,320) (4,332) (12,826) (1,819) (10) -
1080000 AC PR DPR EL PL SR 3103000 WATER RIGHTS SG (14,473) (205) (3,755) (1,145) (2,138) (6,328) (897) (5) -
1080000 AC PR DPR EL PL SR 3110000 STRUCTURES AND IMPROVEMENTS SG (540,308) (7,670) (140,187) (42,740) (79,798) (236,236) (33,499) (178) -
1080000 AC PR DPR EL PL SR 3120000 BOILER PLANT EQUIPMENT SG (1,928,900) (27,382) (500,467) (152,581) (284,878) (843,364) (119,591) (637) -
1080000 AC PR DPR EL PL SR 3140000 TURBOGENERATOR UNITS SG (439,127) (6,234) (113,935) (34,736) (64,854) (191,998) (27,226) (145) -
1080000 AC PR DPR EL PL SR 3150000 ACCESSORY ELECTRIC EQUIPMENT SG (242,520) (3,443) (62,924) (19,184) (35,818) (106,036) (15,036) (80) -
1080000 AC PR DPR EL PL SR 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARM SG (36) (1) (9) (3) (5) (16) (2) (0) -
1080000 AC PR DPR EL PL SR 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG (17,432) (247) (4,523) (1,379) (2,575) (7,622) (1,081) (6) -
1080000 AC PR DPR EL PL SR 3302000 LAND RIGHTS SG-P (4,039) (57) (1,048) (319) (596) (1,766) (250) (1) -
1080000 AC PR DPR EL PL SR 3302000 LAND RIGHTS SG-U (55) (1) (14) (4) (8) (24) (3) (0) -
1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTS SG-P (0) (0) (0) (0) (0) (0) (0) (0) -
1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTS SG-U (114) (2) (30) (9) (17) (50) (7) (0) -
1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTS SG-P (239) (3) (62) (19) (35) (105) (15) (0) -
1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTS SG-U (71) (1) (18) (6) (10) (31) (4) (0) -
1080000 AC PR DPR EL PL SR 3305000 LAND RIGHTS - FISH/WILDLIFE SG-P (164) (2) (43) (13) (24) (72) (10) (0) -
1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVE SG-P (5) (0) (1) (0) (1) (2) (0) (0) -
1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVE SG-U (5,279) (75) (1,370) (418) (780) (2,308) (327) (2) -
1080000 AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P (31,585) (448) (8,195) (2,498) (4,665) (13,810) (1,958) (10) -
1080000 AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U (1,732) (25) (449) (137) (256) (757) (107) (1) -
1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P (25,844) (367) (6,705) (2,044) (3,817) (11,299) (1,602) (9) -
1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U (161) (2) (42) (13) (24) (70) (10) (0) -
1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P (6,488) (92) (1,683) (513) (958) (2,837) (402) (2) -
1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U (1,202) (17) (312) (95) (178) (526) (75) (0) -
1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS, DAMS & WATERWAYS" SG-P (1,462) (21) (379) (116) (216) (639) (91) (0) -
1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS, DAMS & WATERWAYS" SG-U (17,250) (245) (4,476) (1,365) (2,548) (7,542) (1,069) (6) -
1080000 AC PR DPR EL PL SR 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION" SG-P (175,072) (2,485) (45,424) (13,849) (25,856) (76,546) (10,854) (58) -
1080000 AC PR DPR EL PL SR 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION" SG-U (25,094) (356) (6,511) (1,985) (3,706) (10,972) (1,556) (8) -
1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-P (6,749) (96) (1,751) (534) (997) (2,951) (418) (2) -
1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-U (215) (3) (56) (17) (32) (94) (13) (0) -
1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION" SG-P (78) (1) (20) (6) (12) (34) (5) (0) -
1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION" SG-U (46) (1) (12) (4) (7) (20) (3) (0) -
1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS, TURB & GENERATORS" SG-P (50,377) (715) (13,071) (3,985) (7,440) (22,026) (3,123) (17) -
1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS, TURB & GENERATORS" SG-U (20,326) (289) (5,274) (1,608) (3,002) (8,887) (1,260) (7) -
1080000 AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P (30,134) (428) (7,818) (2,384) (4,450) (13,175) (1,868) (10) -
1080000 AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U (6,668) (95) (1,730) (527) (985) (2,915) (413) (2) -
1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-P (2,794) (40) (725) (221) (413) (1,222) (173) (1) -
1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-U (9) (0) (2) (1) (1) (4) (1) (0) -
1080000 AC PR DPR EL PL SR 3350000 MISC POWER PLANT EQUIP SG-U (122) (2) (32) (10) (18) (53) (8) (0) -
1080000 AC PR DPR EL PL SR 3351000 MISC POWER PLANT EQUIP - PRODUCTION SG-P (1,388) (20) (360) (110) (205) (607) (86) (0) -
1080000 AC PR DPR EL PL SR 3360000 "ROADS, RAILROADS & BRIDGES" SG-P (8,548) (121) (2,218) (676) (1,262) (3,737) (530) (3) -
1080000 AC PR DPR EL PL SR 3360000 "ROADS, RAILROADS & BRIDGES" SG-U (960) (14) (249) (76) (142) (420) (60) (0) -
1080000 AC PR DPR EL PL SR 3403000 WATER RIGHTS - OTHER PRODUCTION SG (0) (0) (0) (0) (0) (0) (0) (0) -
1080000 AC PR DPR EL PL SR 3410000 STRUCTURES & IMPROVEMENTS SG (56,005) (795) (14,531) (4,430) (8,271) (24,487) (3,472) (18) -
1080000 AC PR DPR EL PL SR 3420000 "FUEL HOLDERS,PRODUCERS, ACCES" SG (3,549) (50) (921) (281) (524) (1,552) (220) (1) -
1080000 AC PR DPR EL PL SR 3430000 PRIME MOVERS SG (887,685) (12,601) (230,316) (70,218) (131,102) (388,119) (55,036) (293) -
1080000 AC PR DPR EL PL SR 3440000 GENERATORS SG (113,912) (1,617) (29,555) (9,011) (16,824) (49,805) (7,062) (38) -
1080000 AC PR DPR EL PL SR 3450000 ACCESSORY ELECTRIC EQUIPMENT SG (80,061) (1,137) (20,772) (6,333) (11,824) (35,005) (4,964) (26) -
1080000 AC PR DPR EL PL SR 3460000 MISCELLANEOUS PWR PLANT EQUIP SG (3,485) (49) (904) (276) (515) (1,524) (216) (1) -
1080000 AC PR DPR EL PL SR 3502000 LAND RIGHTS SG (46,821) (665) (12,148) (3,704) (6,915) (20,471) (2,903) (15) -
1080000 AC PR DPR EL PL SR 3520000 STRUCTURES & IMPROVEMENTS SG (45,966) (653) (11,926) (3,636) (6,789) (20,098) (2,850) (15) -
1080000 AC PR DPR EL PL SR 3530000 STATION EQUIPMENT SG (430,304) (6,108) (111,646) (34,038) (63,551) (188,140) (26,679) (142) -
1080000 AC PR DPR EL PL SR 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERS SG (37,312) (530) (9,681) (2,951) (5,511) (16,314) (2,313) (12) -
1080000 AC PR DPR EL PL SR 3537000 STATION EQUIPMENT-SUPERVISORY & ALARM SG (5,418) (77) (1,406) (429) (800) (2,369) (336) (2) -
1080000 AC PR DPR EL PL SR 3540000 TOWERS AND FIXTURES SG (343,293) (4,873) (89,070) (27,155) (50,701) (150,097) (21,284) (113) -
1080000 AC PR DPR EL PL SR 3550000 POLES AND FIXTURES SG (350,775) (4,979) (91,011) (27,747) (51,806) (153,368) (21,748) (116) -
1080000 AC PR DPR EL PL SR 3560000 OVERHEAD CONDUCTORS & DEVICES SG (502,845) (7,138) (130,467) (39,776) (74,265) (219,857) (31,176) (166) -
1080000 AC PR DPR EL PL SR 3570000 UNDERGROUND CONDUIT SG (1,017) (14) (264) (80) (150) (445) (63) (0) -
1080000 AC PR DPR EL PL SR 3580000 UNDERGROUND CONDUCTORS & DEVICES SG (2,512) (36) (652) (199) (371) (1,098) (156) (1) -
1080000 AC PR DPR EL PL SR 3590000 ROADS AND TRAILS SG (5,002) (71) (1,298) (396) (739) (2,187) (310) (2) -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS CA (744) (744) - - - - - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS IDU (620) - - - - - (620) - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS OR (2,989) - (2,989) - - - - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS UT (3,189) - - - - (3,189) - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WA (189) - - (189) - - - - -
1 of 7
Depreciation Reserve (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WYP (1,341) - - - (1,341) - - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WYU (1,061) - - - (1,061) - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS CA (1,384) (1,384) - - - - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS IDU (712) - - - - - (712) - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS OR (7,643) - (7,643) - - - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS UT (11,984) - - - - (11,984) - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS WA (1,163) - - (1,163) - - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS WYP (3,733) - - - (3,733) - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS WYU (611) - - - (611) - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT CA (7,778) (7,778) - - - - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT IDU (12,278) - - - - - (12,278) - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT OR (81,712) - (81,712) - - - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT UT (115,575) - - - - (115,575) - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WA (22,209) - - (22,209) - - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WYP (39,725) - - - (39,725) - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WYU (3,348) - - - (3,348) - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM CA (214) (214) - - - - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM IDU (161) - - - - - (161) - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM OR (1,182) - (1,182) - - - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM UT (1,446) - - - - (1,446) - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WA (369) - - (369) - - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYP (758) - - - (758) - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYU (22) - - - (22) - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES" CA (39,183) (39,183) - - - - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES" IDU (39,925) - - - - - (39,925) - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES" OR (262,662) - (262,662) - - - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES" UT (155,536) - - - - (155,536) - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES" WA (70,111) - - (70,111) - - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES" WYP (68,401) - - - (68,401) - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES" WYU (15,366) - - - (15,366) - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES CA (19,366) (19,366) - - - - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES IDU (17,296) - - - - - (17,296) - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES OR (133,361) - (133,361) - - - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES UT (86,062) - - - - (86,062) - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES WA (34,065) - - (34,065) - - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES WYP (37,538) - - - (37,538) - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES WYU (5,078) - - - (5,078) - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT CA (12,134) (12,134) - - - - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT IDU (4,429) - - - - - (4,429) - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT OR (45,579) - (45,579) - - - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT UT (81,834) - - - - (81,834) - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WA (11,121) - - (11,121) - - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WYP (10,287) - - - (10,287) - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WYU (3,074) - - - (3,074) - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES CA (14,142) (14,142) - - - - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES IDU (14,001) - - - - - (14,001) - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES OR (87,293) - (87,293) - - - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES UT (228,601) - - - - (228,601) - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES WA (13,414) - - (13,414) - - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES WYP (24,949) - - - (24,949) - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES WYU (15,240) - - - (15,240) - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS CA (30,981) (30,981) - - - - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS IDU (28,906) - - - - - (28,906) - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS OR (236,318) - (236,318) - - - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS UT (131,650) - - - - (131,650) - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WA (60,458) - - (60,458) - - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WYP (42,541) - - - (42,541) - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WYU (6,811) - - - (6,811) - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD CA (3,066) (3,066) - - - - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD IDU (4,981) - - - - - (4,981) - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD OR (37,105) - (37,105) - - - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD UT (40,185) - - - - (40,185) - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD WA (8,739) - - (8,739) - - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD WYP (5,932) - - - (5,932) - - - -
2 of 7
Depreciation Reserve (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD WYU (900) - - - (900) - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND CA (6,279) (6,279) - - - - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND IDU (12,941) - - - - - (12,941) - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND OR (91,408) - (91,408) - - - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND UT (67,503) - - - - (67,503) - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND WA (19,964) - - (19,964) - - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND WYP (14,825) - - - (14,825) - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND WYU (3,992) - - - (3,992) - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS CA (111) (111) - - - - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS IDU (10,222) - - - - - (10,222) - -
1080000 AC PR DPR EL PL SR 3700000 METERS OR (18,518) - (18,518) - - - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS UT (43,612) - - - - (43,612) - - -
1080000 AC PR DPR EL PL SR 3700000 METERS WA (5,094) - - (5,094) - - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS WYP (4,947) - - - (4,947) - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS WYU (1,216) - - - (1,216) - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES CA (213) (213) - - - - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES IDU (143) - - - - - (143) - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES OR (2,140) - (2,140) - - - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES UT (3,403) - - - - (3,403) - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WA (367) - - (367) - - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WYP (896) - - - (896) - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WYU (149) - - - (149) - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS CA (600) (600) - - - - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS IDU (457) - - - - - (457) - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS OR (11,149) - (11,149) - - - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS UT (12,463) - - - - (12,463) - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS WA (2,189) - - (2,189) - - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYP (3,553) - - - (3,553) - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYU (1,154) - - - (1,154) - - - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS IDU (5) - - - - - (5) - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS SG (1) (0) (0) (0) (0) (0) (0) (0) -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS UT (31) - - - - (31) - - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS WYP (14) - - - (14) - - - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS WYU (6) - - - (6) - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS CA (755) (755) - - - - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS CN (2,269) (55) (710) (158) (170) (1,081) (95) - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS IDU (4,903) - - - - - (4,903) - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS OR (10,510) - (10,510) - - - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SE (358) (5) (88) (27) (59) (156) (23) (0) -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SG (2,847) (40) (739) (225) (420) (1,245) (177) (1) -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SO (30,738) (646) (8,389) (2,388) (4,216) (13,271) (1,821) (7) -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS UT (12,449) - - - - (12,449) - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WA (7,364) - - (7,364) - - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WYP (1,439) - - - (1,439) - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WYU (1,401) - - - (1,401) - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE CA (79) (79) - - - - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE CN (898) (22) (281) (63) (67) (428) (38) - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE IDU (35) - - - - - (35) - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE OR (958) - (958) - - - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE SE (3) (0) (1) (0) (0) (1) (0) (0) -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE SG (780) (11) (203) (62) (115) (341) (48) (0) -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE SO (16,795) (353) (4,584) (1,305) (2,304) (7,252) (995) (4) -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE UT (283) - - - - (283) - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE WA (37) - - (37) - - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE WYP (298) - - - (298) - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE WYU (11) - - - (11) - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CA (29) (29) - - - - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CN (1,389) (33) (435) (97) (104) (662) (58) - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS IDU (150) - - - - - (150) - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS OR (395) - (395) - - - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SE (1) (0) (0) (0) (0) (1) (0) (0) -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SG (438) (6) (114) (35) (65) (191) (27) (0) -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SO (20,920) (439) (5,709) (1,625) (2,869) (9,032) (1,239) (5) -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS UT (434) - - - - (434) - - -
3 of 7
Depreciation Reserve (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WA (125) - - (125) - - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYP (759) - - - (759) - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYU (26) - - - (26) - - - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT CN (0) (0) (0) (0) (0) (0) (0) - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT IDU (1) - - - - - (1) - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT OR (6) - (6) - - - - - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT SG (41) (1) (11) (3) (6) (18) (3) (0) -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT SO (207) (4) (56) (16) (28) (89) (12) (0) -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT UT (2) - - - - (2) - - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT WYP (2) - - - (2) - - - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT WYU (1) - - - (1) - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS CA (35) (35) - - - - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS IDU (144) - - - - - (144) - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS OR (1,105) - (1,105) - - - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SE (59) (1) (14) (4) (10) (26) (4) (0) -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SG (263) (4) (68) (21) (39) (115) (16) (0) -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SO (491) (10) (134) (38) (67) (212) (29) (0) -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS UT (1,390) - - - - (1,390) - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS WA (136) - - (136) - - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS WYP (201) - - - (201) - - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES OR (25) - (25) - - - - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES SG (39) (1) (10) (3) (6) (17) (2) (0) -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES SO (60) (1) (16) (5) (8) (26) (4) (0) -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES UT (130) - - - - (130) - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES WA (14) - - (14) - - - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES WYP (28) - - - (28) - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK CA (336) (336) - - - - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK IDU (784) - - - - - (784) - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK OR (3,662) - (3,662) - - - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SE (106) (1) (26) (8) (18) (46) (7) (0) -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SG (4,453) (63) (1,155) (352) (658) (1,947) (276) (1) -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SO (783) (16) (214) (61) (107) (338) (46) (0) -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK UT (4,227) - - - - (4,227) - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WA (720) - - (720) - - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYP (588) - - - (588) - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYU (192) - - - (192) - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" CA (489) (489) - - - - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" IDU (1,203) - - - - - (1,203) - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" OR (6,065) - (6,065) - - - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" SE (162) (2) (40) (12) (27) (70) (11) (0) -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" SG (3,070) (44) (796) (243) (453) (1,342) (190) (1) -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" SO (307) (6) (84) (24) (42) (133) (18) (0) -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" UT (7,281) - - - - (7,281) - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" WA (1,647) - - (1,647) - - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" WYP (1,406) - - - (1,406) - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS" WYU (278) - - - (278) - - - -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS OR (71) - (71) - - - - - -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS SE (3) (0) (1) (0) (0) (1) (0) (0) -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS SG (1,939) (28) (503) (153) (286) (848) (120) (1) -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS UT (99) - - - - (99) - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS CA (176) (176) - - - - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS IDU (367) - - - - - (367) - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS OR (1,163) - (1,163) - - - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SE (19) (0) (5) (1) (3) (8) (1) (0) -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SG (524) (7) (136) (41) (77) (229) (32) (0) -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SO (256) (5) (70) (20) (35) (111) (15) (0) -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS UT (1,972) - - - - (1,972) - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WA (268) - - (268) - - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WYP (907) - - - (907) - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WYU (180) - - - (180) - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV CA (48) (48) - - - - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV IDU (46) - - - - - (46) - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV OR (187) - (187) - - - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SE (4) (0) (1) (0) (1) (2) (0) (0) -
4 of 7
Depreciation Reserve (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SG (272) (4) (71) (22) (40) (119) (17) (0) -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SO (20) (0) (5) (2) (3) (9) (1) (0) -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV UT (120) - - - - (120) - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WA (28) - - (28) - - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYP (88) - - - (88) - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYU (10) - - - (10) - - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS OR (173) - (173) - - - - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS SG (235) (3) (61) (19) (35) (103) (15) (0) -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS SO (186) (4) (51) (14) (26) (80) (11) (0) -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS UT (525) - - - - (525) - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS WA (137) - - (137) - - - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS WYP (48) - - - (48) - - - -
1080000 AC PR DPR EL PL SR 3923000 TRANSPORTATION EQUIPMENT SO (842) (18) (230) (65) (115) (363) (50) (0) -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT CA (122) (122) - - - - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT IDU (229) - - - - - (229) - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT OR (1,592) - (1,592) - - - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT SG (2,659) (38) (690) (210) (393) (1,163) (165) (1) -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT SO (120) (3) (33) (9) (16) (52) (7) (0) -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT UT (1,516) - - - - (1,516) - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WA (382) - - (382) - - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WYP (510) - - - (510) - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WYU (19) - - - (19) - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" CA (409) (409) - - - - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" IDU (1,055) - - - - - (1,055) - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" OR (5,459) - (5,459) - - - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" SE (68) (1) (17) (5) (11) (30) (4) (0) -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" SG (13,330) (189) (3,459) (1,054) (1,969) (5,828) (826) (4) -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" SO (2,356) (50) (643) (183) (323) (1,017) (140) (1) -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" UT (6,981) - - - - (6,981) - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" WA (1,627) - - (1,627) - - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" WYP (1,907) - - - (1,907) - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT" WYU (285) - - - (285) - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT CA (146) (146) - - - - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT IDU (680) - - - - - (680) - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT OR (3,426) - (3,426) - - - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT SE (524) (7) (128) (39) (87) (228) (34) (0) -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT SG (3,498) (50) (908) (277) (517) (1,529) (217) (1) -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT SO (2,448) (51) (668) (190) (336) (1,057) (145) (1) -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT UT (3,680) - - - - (3,680) - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WA (643) - - (643) - - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WYP (1,121) - - - (1,121) - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WYU (146) - - - (146) - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW CA (816) (816) - - - - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW IDU (1,161) - - - - - (1,161) - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW OR (4,732) - (4,732) - - - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW SG (229) (3) (59) (18) (34) (100) (14) (0) -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW SO (719) (15) (196) (56) (99) (310) (43) (0) -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW UT (3,844) - - - - (3,844) - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW WA (1,432) - - (1,432) - - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW WYP (1,687) - - - (1,687) - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW WYU (268) - - - (268) - - - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS CA (101) (101) - - - - - - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS IDU (69) - - - - - (69) - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS OR (387) - (387) - - - - - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS SG (78) (1) (20) (6) (11) (34) (5) (0) -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS UT (276) - - - - (276) - - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS WYU (87) - - - (87) - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV CA (704) (704) - - - - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV IDU (608) - - - - - (608) - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV OR (4,389) - (4,389) - - - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SG (562) (8) (146) (44) (83) (246) (35) (0) -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SO (764) (16) (208) (59) (105) (330) (45) (0) -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV UT (4,381) - - - - (4,381) - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WA (1,632) - - (1,632) - - - - -
5 of 7
Depreciation Reserve (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYP (888) - - - (888) - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYU (288) - - - (288) - - - -
1080000 AC PR DPR EL PL SR 3961000 CRANES OR (177) - (177) - - - - - -
1080000 AC PR DPR EL PL SR 3961000 CRANES SG (1,500) (21) (389) (119) (221) (656) (93) (0) -
1080000 AC PR DPR EL PL SR 3961000 CRANES UT (1) - - - - (1) - - -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER OR (319) - (319) - - - - - -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SG (8,034) (114) (2,084) (636) (1,187) (3,513) (498) (3) -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SO (501) (11) (137) (39) (69) (216) (30) (0) -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER UT (564) - - - - (564) - - -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER WYP (96) - - - (96) - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS CA (452) (452) - - - - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS IDU (605) - - - - - (605) - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS OR (4,098) - (4,098) - - - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SG (154) (2) (40) (12) (23) (67) (10) (0) -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SO (606) (13) (165) (47) (83) (262) (36) (0) -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS UT (5,158) - - - - (5,158) - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WA (1,004) - - (1,004) - - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYP (938) - - - (938) - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYU (143) - - - (143) - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR CA (215) (215) - - - - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR IDU (376) - - - - - (376) - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR OR (876) - (876) - - - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SE (185) (3) (45) (14) (31) (80) (12) (0) -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SG (2,500) (35) (649) (198) (369) (1,093) (155) (1) -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SO (147) (3) (40) (11) (20) (64) (9) (0) -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR UT (1,721) - - - - (1,721) - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WA (505) - - (505) - - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYP (405) - - - (405) - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYU (212) - - - (212) - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT CA (2,239) (2,239) - - - - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT CN (1,524) (37) (477) (106) (114) (727) (64) - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT IDU (3,948) - - - - - (3,948) - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT OR (30,557) - (30,557) - - - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SE (101) (1) (25) (8) (17) (44) (7) (0) -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SG (64,662) (918) (16,777) (5,115) (9,550) (28,272) (4,009) (21) -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SO (36,501) (767) (9,962) (2,836) (5,006) (15,760) (2,162) (9) -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT UT (24,227) - - - - (24,227) - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WA (5,834) - - (5,834) - - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WYP (8,897) - - - (8,897) - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WYU (1,975) - - - (1,975) - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT CA (177) (177) - - - - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT IDU (207) - - - - - (207) - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT OR (1,562) - (1,562) - - - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SE (50) (1) (12) (4) (8) (22) (3) (0) -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SG (2,354) (33) (611) (186) (348) (1,029) (146) (1) -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SO (351) (7) (96) (27) (48) (151) (21) (0) -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT UT (1,264) - - - - (1,264) - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WA (357) - - (357) - - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WYP (505) - - - (505) - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WYU (65) - - - (65) - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT CA (22) (22) - - - - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT CN (41) (1) (13) (3) (3) (20) (2) - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT IDU (44) - - - - - (44) - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT OR (508) - (508) - - - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SE (3) (0) (1) (0) (1) (1) (0) (0) -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SG (1,228) (17) (319) (97) (181) (537) (76) (0) -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SO (1,458) (31) (398) (113) (200) (630) (86) (0) -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT UT (427) - - - - (427) - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WA (81) - - (81) - - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WYP (74) - - - (74) - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WYU (15) - - - (15) - - - -
1080000 Total 0 (9,887,402) (240,841) (2,865,941) (810,568) (1,347,517) (4,035,870) (584,434) (2,230) -
1083000 AC PR DPR-REMOVAL 288351 Reg Liab Contra - Carbon Decomm - ID IDU 1,248 - - - - - 1,248 - -
1083000 AC PR DPR-REMOVAL 288353 Reg Liab Contra - Carbon Decomm - UT UT 9,026 - - - - 9,026 - - -
6 of 7
Depreciation Reserve (Actuals)Year End: 12/2018llocation Method - Factor 2017 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1083000 AC PR DPR-REMOVAL 288355 Reg Liab Contra - Carbon Decomm - WY WYP 1,070 - - - 1,070 - - - -
1083000 Total 0 11,344 - - - 1,070 9,026 1,248 - -
1085000 AC PR DPR-ACCRUAL 145129 BUILDINGS - ACCUMULATED DEPRECIATION-NON SO 42 1 11 3 6 18 2 0 -
1085000 AC PR DPR-ACCRUAL 145131 Accum Depr - Hydro - ID Klamath Adj OTHER 899 - - - - - - - 899
1085000 AC PR DPR-ACCRUAL 145134 Accum Depr - Hydro - WY Klamath Adj OTHER 2,182 - - - - - - - 2,182
1085000 AC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONING SG-P (4,814) (68) (1,249) (381) (711) (2,105) (298) (2) -
1085000 AC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONING SG-U (764) (11) (198) (60) (113) (334) (47) (0) -
1085000 AC PR DPR-ACCRUAL 145139 PRODUCTION PLANT-ACCUM DEPRECIATION SG 10,875 154 2,822 860 1,606 4,755 674 4 -
1085000 AC PR DPR-ACCRUAL 145149 TRANSMISSION PLANT ACCUMULATED DEPR NON- SG 2,736 39 710 216 404 1,196 170 1 -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION CA 621 621 - - - - - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION IDU 147 - - - - - 147 - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION OR 1,332 - 1,332 - - - - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION UT 1,979 - - - - 1,979 - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION WA 631 - - 631 - - - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION WYU 407 - - - 407 - - - -
1085000 AC PR DPR-ACCRUAL 145231 A/D - Retired Plant-Decommissioning SG (576) (8) (150) (46) (85) (252) (36) (0) -
1085000 Total 0 15,697 728 3,278 1,224 1,514 5,258 612 2 3,081
Grand Total 0 (9,860,361) (240,113) (2,862,663) (809,344) (1,344,932) (4,021,587) (582,575) (2,228) 3,081
7 of 7
B18.AMORTIZATION
RESERVE

Amortization Reserve (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS IDU (916) - - - - - (916) - -
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG (5,293) (75) (1,373) (419) (782) (2,314) (328) (2) -
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-P (100,166) (1,422) (25,989) (7,923) (14,793) (43,795) (6,210) (33) -
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-U (6,301) (89) (1,635) (498) (931) (2,755) (391) (2) -
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS UT 28,630 - - - - 28,630 - - -
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT OR (100) - (100) - - - - - -
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT SG (14,067) (200) (3,650) (1,113) (2,078) (6,150) (872) (5) -
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT UT (4) - - - - (4) - - -
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT WYP (26) - - - (26) - - - -
1110000 AC PR AMR EL PT SR 3031050 REGIONAL CONST MGMT SYS SO (10,939) (230) (2,985) (850) (1,500) (4,723) (648) (3) -
1110000 AC PR AMR EL PT SR 3031080 FUEL MGMT SYSTEM SO (3,293) (69) (899) (256) (452) (1,422) (195) (1) -
1110000 AC PR AMR EL PT SR 3031230 AUTOMATE POLE CARD SYSTEM SO (4,410) (93) (1,203) (343) (605) (1,904) (261) (1) -
1110000 AC PR AMR EL PT SR 3031680 DISTRIBUTION AUTOMATION PILOT SO (13,699) (288) (3,739) (1,064) (1,879) (5,915) (811) (3) -
1110000 AC PR AMR EL PT SR 3031760 RECORD CENTER MGMT SOFTWARE SO (291) (6) (79) (23) (40) (126) (17) (0) -
1110000 AC PR AMR EL PT SR 3031830 CUSTOMER SERVICE SYSTEM CN (111,541) (2,681) (34,907) (7,773) (8,342) (53,167) (4,670) - -
1110000 AC PR AMR EL PT SR 3032040 SAP SO (151,373) (3,180) (41,312) (11,761) (20,761) (65,356) (8,967) (36) -
1110000 AC PR AMR EL PT SR 3032220 ENTERPRISE DATA WRHSE - BI RPTG TOOL SO (1,660) (35) (453) (129) (228) (717) (98) (0) -
1110000 AC PR AMR EL PT SR 3032270 ENTERPRISE DATA WAREHOUSE SO (5,877) (123) (1,604) (457) (806) (2,537) (348) (1) -
1110000 AC PR AMR EL PT SR 3032330 FIELDNET PRO METER READING SYST -HRP REP SO (2,908) (61) (794) (226) (399) (1,255) (172) (1) -
1110000 AC PR AMR EL PT SR 3032340 FACILITY INSPECTION REPORTING SYSTEM SO (1,941) (41) (530) (151) (266) (838) (115) (0) -
1110000 AC PR AMR EL PT SR 3032360 2002 GRID NET POWER COST MODELING SO (8,945) (188) (2,441) (695) (1,227) (3,862) (530) (2) -
1110000 AC PR AMR EL PT SR 3032450 MID OFFICE IMPROVEMENT PROJECT SO (10,370) (218) (2,830) (806) (1,422) (4,477) (614) (2) -
1110000 AC PR AMR EL PT SR 3032510 OPERATIONS MAPPING SYSTEM SO (10,386) (218) (2,835) (807) (1,425) (4,484) (615) (2) -
1110000 AC PR AMR EL PT SR 3032530 POLE ATTACHMENT MGMT SYSTEM SO (1,892) (40) (516) (147) (260) (817) (112) (0) -
1110000 AC PR AMR EL PT SR 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO (2,385) (50) (651) (185) (327) (1,030) (141) (1) -
1110000 AC PR AMR EL PT SR 3032600 SINGLE PERSON SCHEDULING SO (12,924) (272) (3,527) (1,004) (1,773) (5,580) (766) (3) -
1110000 AC PR AMR EL PT SR 3032640 TIBCO SOFTWARE SO (5,314) (112) (1,450) (413) (729) (2,294) (315) (1) -
1110000 AC PR AMR EL PT SR 3032670 C&T OFFICIAL RECORD INFO SYSTEM SO (1,586) (33) (433) (123) (218) (685) (94) (0) -
1110000 AC PR AMR EL PT SR 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG (1,590) (23) (413) (126) (235) (695) (99) (1) -
1110000 AC PR AMR EL PT SR 3032710 ROUGE RIVER HYDRO INTANGIBLES SG (95) (1) (25) (7) (14) (41) (6) (0) -
1110000 AC PR AMR EL PT SR 3032740 GADSBY INTANGIBLE ASSETS SG (1) (0) (0) (0) (0) (1) (0) (0) -
1110000 AC PR AMR EL PT SR 3032760 SWIFT 2 IMPROVEMENTS SG (6,198) (88) (1,608) (490) (915) (2,710) (384) (2) -
1110000 AC PR AMR EL PT SR 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENT SG (175) (2) (45) (14) (26) (76) (11) (0) -
1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG (56) (1) (15) (4) (8) (25) (3) (0) -
1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U (9) (0) (2) (1) (1) (4) (1) (0) -
1110000 AC PR AMR EL PT SR 3032830 VCPRO - VISUALCOMPUSETPRO XEROX CUST STM SO (2,347) (49) (641) (182) (322) (1,013) (139) (1) -
1110000 AC PR AMR EL PT SR 3032860 WEB SOFTWARE SO (2,680) (56) (732) (208) (368) (1,157) (159) (1) -
1110000 AC PR AMR EL PT SR 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG (2,607) (37) (676) (206) (385) (1,140) (162) (1) -
1110000 AC PR AMR EL PT SR 3032990 P8DM - FILENET P8 DOCUMENT MANAGEMENT (E SO (5,200) (109) (1,419) (404) (713) (2,245) (308) (1) -
1110000 AC PR AMR EL PT SR 3033090 STEAM PLANT INTANGIBLE ASSETS SG (24,431) (347) (6,339) (1,933) (3,608) (10,682) (1,515) (8) -
1110000 AC PR AMR EL PT SR 3033170 GTX VERSION 7 SOFTWARE CN (4,309) (104) (1,349) (300) (322) (2,054) (180) - -
1110000 AC PR AMR EL PT SR 3033190 ITRON METER READING SOFTWARE CN (5,868) (141) (1,837) (409) (439) (2,797) (246) - -
1110000 AC PR AMR EL PT SR 3033210 ARCFM SOFTWARE SO (2,811) (59) (767) (218) (385) (1,214) (166) (1) -
1110000 AC PR AMR EL PT SR 3033220 MONARCH EMS/SCADA SO (7,792) (164) (2,127) (605) (1,069) (3,364) (462) (2) -
1110000 AC PR AMR EL PT SR 3033230 VREALIZE VMWARE - SHARED SO (536) (11) (146) (42) (74) (231) (32) (0) -
1110000 AC PR AMR EL PT SR 3033240 IEE - Itron Enterprise Addition CN (1,383) (33) (433) (96) (103) (659) (58) - -
1110000 AC PR AMR EL PT SR 3033250 AMI Metering Software CN (3,869) (93) (1,211) (270) (289) (1,844) (162) - -
1110000 AC PR AMR EL PT SR 3033300 SECID - CUST SECURE WEB LOGIN CN (1,085) (26) (340) (76) (81) (517) (45) - -
1110000 AC PR AMR EL PT SR 3033310 C&T - ENERGY TRADING SYSTEM SO (13,893) (292) (3,792) (1,079) (1,905) (5,998) (823) (3) -
1110000 AC PR AMR EL PT SR 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM) SG (9,330) (132) (2,421) (738) (1,378) (4,079) (578) (3) -
1 of 2
Amortization Reserve (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1110000 AC PR AMR EL PT SR 3033370 DISTRIBUTION INTANGIBLES WYP (28) - - - (28) - - - -
1110000 AC PR AMR EL PT SR 3033380 MISCELLANEOUS SMALL SOFTWARE PACKAGES SG (648) (9) (168) (51) (96) (284) (40) (0) -
1110000 AC PR AMR EL PT SR 3033390 RMT TRADE SYSTEM SO (536) (11) (146) (42) (74) (232) (32) (0) -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS CA (2) (2) - - - - - - -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS CN (9) (0) (3) (1) (1) (4) (0) - -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS IDU (3) - - - - - (3) - -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS OR (1) - (1) - - - - - -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SG (18,867) (268) (4,895) (1,492) (2,787) (8,249) (1,170) (6) -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SO (389) (8) (106) (30) (53) (168) (23) (0) -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS UT (10) - - - - (10) - - -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS WA (3) - - (3) - - - - -
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS WYP (44) - - - (44) - - - -
1110000 AC PR AMR EL PT SR 3035320 HYDRO PLANT INTANGIBLES SG (395) (6) (102) (31) (58) (173) (24) (0) -
1110000 AC PR AMR EL PT SR 3035320 HYDRO PLANT INTANGIBLES SG-P (79) (1) (21) (6) (12) (35) (5) (0) -
1110000 AC PR AMR EL PT SR 3035322 ACD–Call Center Automated Call Distribut CN (3,623) (87) (1,134) (252) (271) (1,727) (152) - -
1110000 AC PR AMR EL PT SR 3035330 OATI-OASIS INTERFACE SO (1,240) (26) (338) (96) (170) (535) (73) (0) -
1110000 AC PR AMR EL PT SR 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P (2,360) (34) (612) (187) (349) (1,032) (146) (1) -
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR CA (478) (478) - - - - - - -
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR IDU (334) - - - - - (334) - -
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR (4,045) - (4,045) - - - - - -
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO (3,301) (69) (901) (256) (453) (1,425) (196) (1) -
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR UT (18) - - - - (18) - - -
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA (1,650) - - (1,650) - - - - -
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP (4,336) - - - (4,336) - - - -
1110000 Total (598,640) (12,491) (174,742) (48,674) (82,638) (244,017) (35,946) (132) -
Grand Total (598,640) (12,491) (174,742) (48,674) (82,638) (244,017) (35,946) (132) -
2 of 2
B19.D.I.T. BALANCE AND
I.T.C

Deferred Income Tax Balance (Actuals)
Year End: 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1900000 ACM DEF INCM TAXES 287061 DTA 705.346 - CA - Protected PP&E ARAM CA 218 218 - - - - - - -
1900000 ACM DEF INCM TAXES 287062 DTA 705.347 - ID - Protected PP&E ARAM IDU 639 - - - - - 639 - -
1900000 ACM DEF INCM TAXES 287063 DTA 705.348 - OR - Protected PP&E ARAM OR 2,568 - 2,568 - - - - - -
1900000 ACM DEF INCM TAXES 287064 DTA 705.349 - UT - Protected PP&E ARAM UT 4,473 - - - - 4,473 - - -
1900000 ACM DEF INCM TAXES 287065 DTA 705.350 - WA - Protected PP&E ARAM WA 670 - - 670 - - - - -
1900000 ACM DEF INCM TAXES 287066 DTA 705.351 - WY - Protected PP&E ARAM WYU 1,430 - - - 1,430 - - - -
1900000 Total 9,998 218 2,568 670 1,430 4,473 639 - -
1901000 ACCUM DEF INC TAX 287051 DTA 705.340 RL-Income Tax Deferral-CA OTHER 787 - - - - - - - 787
1901000 ACCUM DEF INC TAX 287052 DTA 705.341 RL-Income Tax Deferral-ID OTHER 137 - - - - - - - 137
1901000 ACCUM DEF INC TAX 287053 DTA 705.342 RL-Income Tax Deferral-OR OTHER 11,938 - - - - - - - 11,938
1901000 ACCUM DEF INC TAX 287054 DTA 705.343 RL-Income Tax Deferral-UT OTHER 130 - - - - - - - 130
1901000 ACCUM DEF INC TAX 287055 DTA 705.344 RL-Income Tax Deferral-WA OTHER 2,091 - - - - - - - 2,091
1901000 ACCUM DEF INC TAX 287056 DTA 705.345 RL-Income Tax Deferral-WY OTHER 1,722 - - - - - - - 1,722
1901000 ACCUM DEF INC TAX 287191 DTA 705.280 RL Excess Def Inc Taxes CA CA 273 273 - - - - - - -
1901000 ACCUM DEF INC TAX 287192 DTA 705.281 RL Excess Def Inc Taxes ID IDU 396 - - - - - 396 - -
1901000 ACCUM DEF INC TAX 287193 DTA 705.282 RL Excess Def Inc Taxes OR OR 3,877 - 3,877 - - - - - -
1901000 ACCUM DEF INC TAX 287195 DTA 705.284 RL Excess Def Inc Taxes WA WA 326 - - 326 - - - - -
1901000 ACCUM DEF INC TAX 287196 DTA 705.285 RL Excess Def Inc Taxes WY WYU 2,940 - - - 2,940 - - - -
1901000 ACCUM DEF INC TAX 287197 DTA 705.286 RL Excess Def Inc Tax FERC FERC 4 - - - - - - 4 -
1901000 ACCUM DEF INC TAX 287198 DTA 320.279 FAS 158 Post-Retirement SO (0) (0) (0) (0) (0) (0) (0) (0) -
1901000 ACCUM DEF INC TAX 287199 DTA 220.101 Bad Debt BADDEBT (41) (2) (16) (6) (3) (13) (2) - -
1901000 ACCUM DEF INC TAX 287200 DTA 705.267 RL-WA Decoup Mech OTHER 817 - - - - - - - 817
1901000 ACCUM DEF INC TAX 287206 DTA 415.710 RL-WA Accel Depr WA 6,647 - - 6,647 - - - - -
1901000 ACCUM DEF INC TAX 287209 DTA 705.266 RL-Energy Savings Assist-CA OTHER 107 - - - - - - - 107
1901000 ACCUM DEF INC TAX 287210 DTA 505.115 - Sales & Use Tax Audit Exp OTHER 62 - - - - - - - 62
1901000 ACCUM DEF INC TAX 287211 DTA 425.226 - Deferred Revenue Other OTHER 360 - - - - - - - 360
1901000 ACCUM DEF INC TAX 287212 DTA 705.245-RL-OR Dir Acc 5 yr Opt Out OTHER 893 - - - - - - - 893
1901000 ACCUM DEF INC TAX 287214 DTA 910.245 - Contra Rec Joint Owners SO 430 9 117 33 59 186 25 0 -
1901000 ACCUM DEF INC TAX 287216 DTA 605.715 Trapper Mine Contract Oblig SE 1,562 22 383 116 258 681 102 1 -
1901000 ACCUM DEF INC TAX 287219 DTA 715.810 Chehalis Mitigation Oblig SG 127 2 33 10 19 56 8 0 -
1901000 ACCUM DEF INC TAX 287220 DTA 720.560 Pension Liab UMWA Withdraw SE 28,304 399 6,933 2,103 4,682 12,331 1,847 9 -
1901000 ACCUM DEF INC TAX 287225 DTA 605.103 ARO/Reg Diff - Trojan - WA WA (63) - - (63) - - - - -
1901000 ACCUM DEF INC TAX 287227 DTA 705.531 RL UT Solar Feed-in Tar - NC OTHER 5,899 - - - - - - - 5,899
1901000 ACCUM DEF INC TAX 287229 DTA 705.527 RL CA Solar Feed-in Tar - NC OTHER 153 - - - - - - - 153
1901000 ACCUM DEF INC TAX 287230 DTA 705.521 RL WY Def NPC - Noncurrent OTHER (0) - - - - - - - (0)
1901000 ACCUM DEF INC TAX 287231 DTA 705.519 RL WA Def NPC - Noncurrent OTHER 5,671 - - - - - - - 5,671
1901000 ACCUM DEF INC TAX 287232 DTA 705.517 RL UT Def NPC - Noncurrent OTHER 0 - - - - - - - 0
1901000 ACCUM DEF INC TAX 287233 DTA 705.515 RL OR Def NPC - Noncurrent OTHER 7,488 - - - - - - - 7,488
1901000 ACCUM DEF INC TAX 287237 DTA 705.755 RL-NONCURRENT RECLASS-OTHER OTHER 27 - - - - - - - 27
1901000 ACCUM DEF INC TAX 287238 DTA 705.420 RL - CA GHG Allowance Rev OTHER 830 - - - - - - - 830
1901000 ACCUM DEF INC TAX 287240 DTA 605.301 Environmental Liab- Reg SO 13,647 287 3,725 1,060 1,872 5,892 808 3 -
1901000 ACCUM DEF INC TAX 287253 DTA 705.400 Reg Lia - OR Inj & Dam Reser OR 1,977 - 1,977 - - - - - -
1901000 ACCUM DEF INC TAX 287257 DTA 705.453 Reg Lia - ID Property Ins Re IDU 191 - - - - - 191 - -
1901000 ACCUM DEF INC TAX 287258 DTA 705.454 Reg Lia - UT Property Ins Re UT 1,732 - - - - 1,732 - - -
1901000 ACCUM DEF INC TAX 287259 DTA 705.455 Reg Lia - WY Property Ins Re WYP 190 - - - 190 - - - -
1901000 ACCUM DEF INC TAX 287270 Valuation Allowance for DTA SO (676) (14) (184) (52) (93) (292) (40) (0) -
1901000 ACCUM DEF INC TAX 287281 DTA - CA AMT CREDIT OTHER 255 - - - - - - - 255
1901000 ACCUM DEF INC TAX 287298 DTA 205.210 ERC Impairment Reserve SE 502 7 123 37 83 219 33 0 -
1901000 ACCUM DEF INC TAX 287299 DTA 705.265 Reg Liab-OR Energy Conservat OTHER 1,076 - - - - - - - 1,076
1901000 ACCUM DEF INC TAX 287302 DTA-610.114 PMI EITF 04-06 PRE STRIPPING SE 1,565 22 383 116 259 682 102 1 -
1901000 ACCUM DEF INC TAX 287304 DTA 610.146 OR REG ASSET/LIAB CONS OR (65) - (65) - - - - - -
1901000 ACCUM DEF INC TAX 287323 DTA 505.400 Bonus Liab. Elec.-Cash Basis SO 34 1 9 3 5 15 2 0 -
1 of 4
Deferred Income Tax Balance (Actuals)
Year End: 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1901000 ACCUM DEF INC TAX 287324 DTA 720.200 Deferred Comp. Accrual - Cas SO 2,117 44 578 164 290 914 125 0 -
1901000 ACCUM DEF INC TAX 287326 DTA 720.500 Severance Accrual - Cash Ba SO 326 7 89 25 45 141 19 0 -
1901000 ACCUM DEF INC TAX 287327 DTA 720.300 Pension/Retirement Accrual - SO 416 9 113 32 57 179 25 0 -
1901000 ACCUM DEF INC TAX 287332 DTA 505.600 Vacation Accrual-Cash Basis SO 6,431 135 1,755 500 882 2,777 381 2 -
1901000 ACCUM DEF INC TAX 287337 DTA 715.105 MCI F.O.G. WIRE LEASE SG 137 2 36 11 20 60 9 0 -
1901000 ACCUM DEF INC TAX 287338 DTA415.110 Def Reg Asset-Transmission Sr SG 574 8 149 45 85 251 36 0 -
1901000 ACCUM DEF INC TAX 287340 DTA 220.100 Bad Debts Allowance - Cash B BADDEBT 2,262 111 892 336 142 698 84 - -
1901000 ACCUM DEF INC TAX 287341 DTA 910.530 Injuries & Damages Accrual - SO 3,873 81 1,057 301 531 1,672 229 1 -
1901000 ACCUM DEF INC TAX 287370 DTA 425.215 Unearned Joint Use Pole Cont SNPD 707 23 188 46 74 341 35 - -
1901000 ACCUM DEF INC TAX 287371 DTA 930.100 Oregon BETC Credits SG 1,599 23 415 127 236 699 99 1 -
1901000 ACCUM DEF INC TAX 287389 DTA 610.145 RL - DSM OTHER 5,132 - - - - - - - 5,132
1901000 ACCUM DEF INC TAX 287414 DTA 505.700 RT BONUS SO 478 10 130 37 66 206 28 0 -
1901000 ACCUM DEF INC TAX 287415 DTA 205.200 M&S INV SNPD 535 18 142 35 56 258 27 - -
1901000 ACCUM DEF INC TAX 287417 DTA 605.710 ACCRUED FINAL RECLAMATION OTHER 2,122 - - - - - - - 2,122
1901000 ACCUM DEF INC TAX 287430 DTA 505.125 Accrued Royalties SE 1,769 25 433 131 293 771 115 1 -
1901000 ACCUM DEF INC TAX 287437 DTA Net Operating Loss Carryforwrd-State SO 72,551 1,524 19,800 5,637 9,951 31,324 4,298 17 -
1901000 ACCUM DEF INC TAX 287441 DTA 605.100 Trojan Decom Cost-Regulatory TROJD 1,319 19 339 103 199 576 83 0 -
1901000 ACCUM DEF INC TAX 287449 DTA Federal Detriment of State NOL SO (15,275) (321) (4,169) (1,187) (2,095) (6,595) (905) (4) -
1901000 ACCUM DEF INC TAX 287453 DTA 610.143 WA PRGRM OTHER 124 - - - - - - - 124
1901000 ACCUM DEF INC TAX 287460 DTA 720.800 FAS 158 Pension Liability SO 27,208 572 7,425 2,114 3,732 11,747 1,612 6 -
1901000 ACCUM DEF INC TAX 287461 DTA 720.810 FAS 158 Post-Retirement Liab SO 1,071 23 292 83 147 463 63 0 -
1901000 ACCUM DEF INC TAX 287473 DTA 705.270 Reg Liab OTHER 630 - - - - - - - 630
1901000 ACCUM DEF INC TAX 287474 DTA 705.271 Reg Liab OTHER 94 - - - - - - - 94
1901000 ACCUM DEF INC TAX 287475 DTA 705.272 Reg Liab OTHER 53 - - - - - - - 53
1901000 ACCUM DEF INC TAX 287476 DTA 705.273 Reg Liab OTHER 2,456 - - - - - - - 2,456
1901000 ACCUM DEF INC TAX 287477 DTA 705.274 Reg Liab OTHER 59 - - - - - - - 59
1901000 ACCUM DEF INC TAX 287478 DTA 705.275 Reg Liab OTHER 115 - - - - - - - 115
1901000 ACCUM DEF INC TAX 287479 DTA 105.221 Saf Har SG 19,734 280 5,120 1,561 2,915 8,628 1,224 7 -
1901000 ACCUM DEF INC TAX 287482 DTA 205.025 PMI Fuel Cost Adjustment SE (0) (0) (0) (0) (0) (0) (0) (0) -
1901000 ACCUM DEF INC TAX 287486 DTA 415.926 RL-Depreciation Decrease-OR OTHER 1,284 - - - - - - - 1,284
1901000 ACCUM DEF INC TAX 287487 DTA 415.927 RL-Depreciation Decrease-WA WA (2) - - (2) - - - - -
1901000 ACCUM DEF INC TAX 287491 DTA - BETC CREDIT CARRYFORWARD SG 5,176 73 1,343 409 764 2,263 321 2 -
1901000 ACCUM DEF INC TAX 287681 DTL 920.110 BRIDGER EXTRACTION TAXES PAY SE 2,194 31 537 163 363 956 143 1 -
1901000 ACCUM DEF INC TAX 287706 DTL 610.100 COAL MINE DEVT PMI SE (425) (6) (104) (32) (70) (185) (28) (0) -
1901000 ACCUM DEF INC TAX 287720 DTL 610.100 PMI DEV'T COST AMORT SE (572) (8) (140) (42) (95) (249) (37) (0) -
1901000 ACCUM DEF INC TAX 287722 DTL 505.510 PMI VAC ACCRUAL SE 216 3 53 16 36 94 14 0 -
1901000 ACCUM DEF INC TAX 287723 DTL 205.411 PMI SEC. 263A SE 30 0 7 2 5 13 2 0 -
1901000 ACCUM DEF INC TAX 287726 DTL PMI PP&E SE (12,772) (180) (3,128) (949) (2,113) (5,564) (833) (4) -
1901000 ACCUM DEF INC TAX 287735 DTL 910.905 PMI COST DEPLETION SE (908) (13) (222) (67) (150) (396) (59) (0) -
1901000 ACCUM DEF INC TAX 287937 DTA 505.601 PMI - Sick Leave Accrual SE 11 0 3 1 2 5 1 0 -
1901000 ACCUM DEF INC TAX 287941 DTL 430.111 Reg Asset - SB 1149 Balance OTHER (5,176) - - - - - - - (5,176)
1901000 Total 231,996 3,499 50,429 19,931 26,637 73,535 10,583 47 47,335
1901090 FAS109 DEF TAX ASS 287374 DTA 100.105 FAS 109 Deferred Tax Liabili WA 182 - - 182 - - - - -
1901090 Total 182 - - 182 - - - - -
2811000 AC DEF TAX-ACCL AM 287960 DTL 105.128 Accel Depr Pollution Cntrl F SG (180,339) (2,560) (46,790) (14,265) (26,634) (78,849) (11,181) (60) -
2811000 Total (180,339) (2,560) (46,790) (14,265) (26,634) (78,849) (11,181) (60) -
2820000 AC DEF INCTX-PROPT 287704 DTL 105.143/165 Basis Diff - Intangibles SO (1,084) (23) (296) (84) (149) (468) (64) (0) -
2820000 Total (1,084) (23) (296) (84) (149) (468) (64) (0) -
2821000 AC DEF TAX-UTILITY 286605 DTL 105.136 PP&E DITBAL (384) (8) (99) (24) (54) (170) (22) (1) -
2821000 AC DEF TAX-UTILITY 286691 DTL Non-Prot PP&E EDIT - CA CA (6,749) (6,749) - - - - - - -
2821000 AC DEF TAX-UTILITY 286692 DTL Non-Prot PP&E EDIT - ID IDU (10,009) - - - - - (10,009) - -
2821000 AC DEF TAX-UTILITY 286693 DTL Non-Prot PP&E EDIT - OR OR (93,280) - (93,280) - - - - - -
2 of 4
Deferred Income Tax Balance (Actuals)
Year End: 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2821000 AC DEF TAX-UTILITY 286694 DTL Non-Prot PP&E EDIT - WA WA (20,866) - - (20,866) - - - - -
2821000 AC DEF TAX-UTILITY 286695 DTL Non-Prot PP&E EDIT - WY WYU (38,491) - - - (38,491) - - - -
2821000 AC DEF TAX-UTILITY 286697 DTL Non-Prot PP&E EDIT - FERC FERC (3,769) - - - - - - (3,769) -
2821000 AC DEF TAX-UTILITY 287221 DTA 415.933 RL Contra-Carbon Decomm-ID IDU (307) - - - - - (307) - -
2821000 AC DEF TAX-UTILITY 287222 DTA 415.934 RL Contra-Carbon Decomm-UT UT (2,219) - - - - (2,219) - - -
2821000 AC DEF TAX-UTILITY 287223 DTA 415.935 RL Contra-Carbon Decomm-WY WYP (263) - - - (263) - - - -
2821000 AC DEF TAX-UTILITY 287301 DTA 105.471 UT Klamath Relicensing OTHER 8,681 - - - - - - - 8,681
2821000 AC DEF TAX-UTILITY 287605 DTL PP&E Powertax DITBAL (4,004,954) (86,662) (1,034,951) (248,488) (567,476) (1,770,257) (225,636) (9,939) -
2821000 AC DEF TAX-UTILITY 287607 DTL PMI PP&E SE (7,633) (108) (1,870) (567) (1,263) (3,326) (498) (3) -
2821000 AC DEF TAX-UTILITY 287608 DTL Safe Harbor Lease Cholla SG (951) (14) (247) (75) (140) (416) (59) (0) -
2821000 AC DEF TAX-UTILITY 287766 DTL 610.100N Amort SO 69 1 19 5 9 30 4 0 -
2821000 AC DEF TAX-UTILITY 287771 DTL 110.205 SRC tax depletion SE 155 2 38 12 26 67 10 0 -
2821000 AC DEF TAX-UTILITY 287928 DTL 425.310 Hydro Relicensing Obligation OTHER (4,027) - - - - - - - (4,027)
2821000 Total (4,184,996) (93,537) (1,130,390) (270,003) (607,653) (1,776,290) (236,516) (13,711) 4,654
2830000 ACC DEF TAX-OTHER 287936 DTL 205.025 PMI Fuel Cost Adjustment SE (90) (1) (22) (7) (15) (39) (6) (0) -
2830000 Total (90) (1) (22) (7) (15) (39) (6) (0) -
2831000 AC DEF IN TX UTIL 286901 DTL 415.938 RA - Carbon Plt Dec/Inv-CA CA 13 13 - - - - - - -
2831000 AC DEF IN TX UTIL 286903 DTL 320.271 Contra RA-Pension Plan CTG SO 403 8 110 31 55 174 24 0 -
2831000 AC DEF IN TX UTIL 286905 DTL 415.530 RA-ID 2017 Protocol-MSP Def IDU (37) - - - - - (37) - -
2831000 AC DEF IN TX UTIL 286906 DTL 415.531 RA-UT 2017 Protocol-MSP Def UT (2,164) - - - - (2,164) - - -
2831000 AC DEF IN TX UTIL 286907 DTL 415.532 RA-WY 2017 Protocol-MSP Def WYP (590) - - - (590) - - - -
2831000 AC DEF IN TX UTIL 286908 DTL 210.201 Property Tax GPS (3,392) (71) (926) (264) (465) (1,464) (201) (1) -
2831000 AC DEF IN TX UTIL 286910 DTL 415.200 RA-OR Transp Elect PilotPgm OTHER (12) - - - - - - - (12)
2831000 AC DEF IN TX UTIL 286911 DTL 415.430 - RA-Transp Elect Pilot-CA OTHER 113 - - - - - - - 113
2831000 AC DEF IN TX UTIL 287570 DTL 415.701 CA Deferred Intervenor Fundi OTHER (10) - - - - - - - (10)
2831000 AC DEF IN TX UTIL 287571 DTL 415.702 Reg Asset-Lake Side Liq. Dam WYU (193) - - - (193) - - - -
2831000 AC DEF IN TX UTIL 287576 DTL 430.110 REG ASSET RECLASS OTHER (5,132) - - - - - - - (5,132)
2831000 AC DEF IN TX UTIL 287577 DTL 415.820 Contra Pensn Reg Asset MMT & OR (0) - (0) - - - - - -
2831000 AC DEF IN TX UTIL 287581 DTL 415.824 Contra Pensn Reg Asset MMT & CA 0 0 - - - - - - -
2831000 AC DEF IN TX UTIL 287584 DTL 415.827 Reg Asset - FAS 158 Post - R OR 0 - 0 - - - - - -
2831000 AC DEF IN TX UTIL 287588 DTL 415.831 Reg Asset - Post - Ret MMT_C CA 0 0 - - - - - - -
2831000 AC DEF IN TX UTIL 287591 DTL 415.301 Environmental Clean-up Accrl WA 503 - - 503 - - - - -
2831000 AC DEF IN TX UTIL 287593 DTL 415.874 Deferred Net Power Costs-WY OTHER (1,355) - - - - - - - (1,355)
2831000 AC DEF IN TX UTIL 287596 DTL 415.892 Deferred Net Power Costs - I OTHER (4,469) - - - - - - - (4,469)
2831000 AC DEF IN TX UTIL 287597 DTL 415.703 Goodnoe Hills Liquidation Da WYP (78) - - - (78) - - - -
2831000 AC DEF IN TX UTIL 287601 DTL 415.677 RA Pref Stock Redemption WA OTHER (17) - - - - - - - (17)
2831000 AC DEF IN TX UTIL 287614 DTL 430.100 Weatherization OTHER 2,997 - - - - - - - 2,997
2831000 AC DEF IN TX UTIL 287634 DTL 415.300 Environmental Clean-up Accru SO (20,800) (437) (5,677) (1,616) (2,853) (8,981) (1,232) (5) -
2831000 AC DEF IN TX UTIL 287639 DTL 415.510 WA Disallowed Colstrip 3-Wri WA (27) - - (27) - - - - -
2831000 AC DEF IN TX UTIL 287640 DTL 415.680 Deferred Intervener Funding OTHER (228) - - - - - - - (228)
2831000 AC DEF IN TX UTIL 287647 DTL 425.100 IDAHO DEFERRED REGULATORY EX IDU (16) - - - - - (16) - -
2831000 AC DEF IN TX UTIL 287650 DTL 205.100 Coal Pile Inventory Adjustme SE (27) (0) (7) (2) (4) (12) (2) (0) -
2831000 AC DEF IN TX UTIL 287653 DTL 425.250 TGS Buyout SG (4) (0) (1) (0) (1) (2) (0) (0) -
2831000 AC DEF IN TX UTIL 287661 DTL 425.360 Hermiston Swap SG (742) (11) (193) (59) (110) (325) (46) (0) -
2831000 AC DEF IN TX UTIL 287662 DTL 210.100 Prepaid Taxes - OR PUC OR (261) - (261) - - - - - -
2831000 AC DEF IN TX UTIL 287664 DTL 210.120 Prepaid Taxes - UT PUC UT (772) - - - - (772) - - -
2831000 AC DEF IN TX UTIL 287665 DTL 210.130 Prepaid Taxes - ID PUC IDU (79) - - - - - (79) - -
2831000 AC DEF IN TX UTIL 287669 DTL 210.180 PRE MEM SO (96) (2) (26) (7) (13) (41) (6) (0) -
2831000 AC DEF IN TX UTIL 287675 DTL 740.100 Post Merger Loss-Reacq Debt SNP (1,120) (21) (294) (84) (154) (499) (66) (0) (0)
2831000 AC DEF IN TX UTIL 287708 DTL 210.200 PREPAID PROPERTY TAXES GPS (3,450) (72) (942) (268) (473) (1,490) (204) (1) -
2831000 AC DEF IN TX UTIL 287738 DTL 320.270 Reg Asset FAS 158 Pension SO (109,192) (2,294) (29,800) (8,484) (14,976) (47,144) (6,468) (26) -
2831000 AC DEF IN TX UTIL 287739 DTL 320.280 Reg Asset FAS 158 Post-Ret SO 501 11 137 39 69 216 30 0 -
3 of 4
Deferred Income Tax Balance (Actuals)
Year End: 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2831000 AC DEF IN TX UTIL 287747 DTL 705.240 CA Energy Program OTHER (69) - - - - - - - (69)
2831000 AC DEF IN TX UTIL 287770 DTL 120.205 TRAPPER MINE-EQUITY EARNINGS OTHER (1,103) - - - - - - - (1,103)
2831000 AC DEF IN TX UTIL 287781 DTL 415.870 Def CA OTHER (1,478) - - - - - - - (1,478)
2831000 AC DEF IN TX UTIL 287840 DTL 415.410 RA Energy West Mining SE (67,294) (950) (16,483) (4,999) (11,131) (29,318) (4,391) (22) -
2831000 AC DEF IN TX UTIL 287841 DTL 415.411 ContraRA DeerCreekAband CA CA 607 607 - - - - - - -
2831000 AC DEF IN TX UTIL 287842 DTL 415.412 ContraRA DeerCreekAband ID IDU 416 - - - - - 416 - -
2831000 AC DEF IN TX UTIL 287843 DTL 415.413 ContraRA DeerCreekAband OR OR 1,748 - 1,748 - - - - - -
2831000 AC DEF IN TX UTIL 287844 DTL 415.414 ContraRA DeerCreekAband UT UT 964 - - - - 964 - - -
2831000 AC DEF IN TX UTIL 287845 DTL 415.415 ContraRA DeerCreekAband WA WA 2,724 - - 2,724 - - - - -
2831000 AC DEF IN TX UTIL 287846 DTL 415.416 ContraRA DeerCreekAband WY WYU 92 - - - 92 - - - -
2831000 AC DEF IN TX UTIL 287848 DTL 320.281 RA Post-Ret Settlement Loss SO (1,592) (33) (435) (124) (218) (688) (94) (0) -
2831000 AC DEF IN TX UTIL 287849 DTL 415.424 ContraRA DeerCreekAband SE 23,241 328 5,693 1,727 3,844 10,125 1,516 8 -
2831000 AC DEF IN TX UTIL 287850 DTL 415.425 Contra RA UMWA Pension OTHER 1,168 - - - - - - - 1,168
2831000 AC DEF IN TX UTIL 287851 DTL 415.417 Contra RA UMWA Pension CA OTHER 444 - - - - - - - 444
2831000 AC DEF IN TX UTIL 287855 DTL 415.421 Contra RA UMWA Pension WA OTHER 1,991 - - - - - - - 1,991
2831000 AC DEF IN TX UTIL 287857 DTL 415.545 Reg Asset WA Merwin Project OTHER 1 - - - - - - - 1
2831000 AC DEF IN TX UTIL 287858 DTL 415.676 RA Pref Stock Redemption-WY OTHER (36) - - - - - - - (36)
2831000 AC DEF IN TX UTIL 287860 DTL 415.855 Reg Asset-CA-Jan10 Storm Cos OTHER (536) - - - - - - - (536)
2831000 AC DEF IN TX UTIL 287861 DTL 415.857 Reg Asset-ID-Def Overburden OTHER (121) - - - - - - - (121)
2831000 AC DEF IN TX UTIL 287864 DTL 415.852 Powerdale Decom Cost Amort-I IDU (13) - - - - - (13) - -
2831000 AC DEF IN TX UTIL 287868 DTL 415.858 Reg Asset-WY-Def Overburden WYP (341) - - - (341) - - - -
2831000 AC DEF IN TX UTIL 287871 DTL 415.866 Reg Asset-OR Solar Feed-In T OTHER (1,260) - - - - - - - (1,260)
2831000 AC DEF IN TX UTIL 287887 DTL 415.881 Def of Excess RECs UT OTHER (255) - - - - - - - (255)
2831000 AC DEF IN TX UTIL 287888 DTL 415.882 Def of Excess RECs WA OTHER (12) - - - - - - - (12)
2831000 AC DEF IN TX UTIL 287889 DTL 415.883 Def of Excess RECs WY OTHER (188) - - - - - - - (188)
2831000 AC DEF IN TX UTIL 287896 DTL 415.875 Def Net Power Cost - UT OTHER (7,467) - - - - - - - (7,467)
2831000 AC DEF IN TX UTIL 287897 DTL 425.400 RA - UT Klamath Relicensing OTHER (3,853) - - - - - - - (3,853)
2831000 AC DEF IN TX UTIL 287899 DTL 415.878 RA-UT Liq Damages UT (129) - - - - (129) - - -
2831000 AC DEF IN TX UTIL 287903 DTL 415.879 RA-Liq Damages N2-WY WYP (21) - - - (21) - - - -
2831000 AC DEF IN TX UTIL 287906 DTL 415.863 RA-UT Subscriber Solar Prog UT (409) - - - - (409) - - -
2831000 AC DEF IN TX UTIL 287908 DTL 210.190 - Prepaid Water Rights SG (177) (3) (46) (14) (26) (77) (11) (0) -
2831000 AC DEF IN TX UTIL 287917 DTL 705.451 - RL - OR Property Ins Res OR (751) - (751) - - - - - -
2831000 AC DEF IN TX UTIL 287919 DTL 425.105 RA-OR Asset Sale Gain GB-NC OTHER (267) - - - - - - - (267)
2831000 AC DEF IN TX UTIL 287933 DTL 320.282-RA PostRet Sttmt Loss-CC-UT UT (308) - - - - (308) - - -
2831000 AC DEF IN TX UTIL 287934 DTL 320.283-RA PostRet Sttmt Loss-CC-WY WYU (5) - - - (5) - - - -
2831000 AC DEF IN TX UTIL 287935 DTL 415.936 RA - Carbon Plt Decom/Inv SG (848) (12) (220) (67) (125) (371) (53) (0) -
2831000 AC DEF IN TX UTIL 287939 DTL 415.115 RA-UT STEP Pilot Program OTHER 2,393 - - - - - - - 2,393
2831000 AC DEF IN TX UTIL 287942 DTL 430.112 Reg Asset - Other - Balance OTHER (202) - - - - - - - (202)
2831000 AC DEF IN TX UTIL 287971 DTL 415.868 RA UT Solar Incentive Prog OTHER (2,393) - - - - - - - (2,393)
2831000 AC DEF IN TX UTIL 287977 DTL 415.885 RA-NONCURRENT RECLASS-OTHER OTHER (27) - - - - - - - (27)
2831000 AC DEF IN TX UTIL 287978 DTL 415.906 RA OR RECs in Rate - NC OTHER (28) - - - - - - - (28)
2831000 AC DEF IN TX UTIL 287981 DTL 415.920 RA-Depreciation Increase-ID IDU 21 - - - - - 21 - -
2831000 AC DEF IN TX UTIL 287982 DTL 415.921 RA-Depreciation Increase-UT UT (394) - - - - (394) - - -
2831000 AC DEF IN TX UTIL 287983 DTL 415.922 RA-Depreciation Increase-WY WYP (1,359) - - - (1,359) - - - -
2831000 AC DEF IN TX UTIL 287984 DTL 415.923 RA-Carbon Unrec Plant - ID IDU (235) - - - - - (235) - -
2831000 AC DEF IN TX UTIL 287985 DTL 415.924 RA-Carbon Unrec Plant - UT UT (1,694) - - - - (1,694) - - -
2831000 AC DEF IN TX UTIL 287986 DTL 415.925 RA-Carbon Unrec Plant - WY WYP (570) - - - (570) - - - -
2831000 AC DEF IN TX UTIL 287996 DTL 415.675 RA Pref Stock Redemption-UT OTHER (106) - - - - - - - (106)
2831000 AC DEF IN TX UTIL 287997 DTL 415.862 RA-CA Mobile Home Park Conv OTHER (49) - - - - - - - (49)
2831000 Total (209,515) (2,940) (48,372) (10,992) (29,647) (84,801) (11,148) (48) (21,568)
Grand Total (4,333,849) (95,344) (1,172,874) (274,568) (636,030) (1,862,438) (247,693) (13,771) 30,421
4 of 4
Investment Tax Credit Balance (Actuals)
Year End: 12/2018
llocation Method - Factor 2017 Protocol
Allocated in Thousands
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2551000 ACC DEF ITC - FED 285608 JIM BRIDGER RETROFIT ITC - PPL ITC90 (57) (1) (9) (2) (10) (27) (8) - -
2551000 ACC DEF ITC - FED 285620 Accum Def ITC - Solar Arrays - 2013 SG (133) (2) (34) (10) (20) (58) (8) (0) -
2551000 ACC DEF ITC - FED 285621 Accum Def ITC - Solar Arrays - 2014 SG (90) (1) (23) (7) (13) (39) (6) (0) -
2551000 Total 0 (279) (4) (67) (20) (43) (124) (22) (0) -
2552000 ACC DEF ITC-IDAHO 285612 Acc Def Idaho ITC-ID situs ATL IDU (41) - - - - - (41) - -
2552000 Total 0 (41) - - - - - (41) - -
Grand Total 0 (320) (4) (67) (20) (43) (124) (63) (0) -
1 of 1
B20. CUSTOMER
ADVANCES
Customer Advances (Actuals)
Year End: 12/2018llocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects OR (2,532) - (2,532) - - - - - -
2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects SG (54,041) (767) (14,021) (4,275) (7,981) (23,628) (3,351) (18) -
2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects UT (915) - - - - (915) - - -
2520000 CUST ADV CONSTRUCT 210553 Transmission Payments Received - Capital SG (8,488) (120) (2,202) (671) (1,254) (3,711) (526) (3) -
2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE UT (232) - - - - (232) - - -
2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE WA (4) - - (4) - - - - -
2520000 CUST ADV CONSTRUCT 285460 Transm Intercon Deposits - w/3rd Party SG (10,186) (145) (2,643) (806) (1,504) (4,454) (632) (3) -
2520000 Total (76,399) (1,032) (21,399) (5,756) (10,739) (32,941) (4,508) (24) -
Grand Total (76,399) (1,032) (21,399) (5,756) (10,739) (32,941) (4,508) (24) -
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