20220427Earnings Report.pdf

Y ROCKY MOUNTAIN
Po\'IIER
AOMAloN OFPAOFIOORP
April27,2022
YIA ELECTRONIC FILING
1407 West North Temple, Suite 330
Salt Lake City, Utah 84116
,;:i *if il lJ *fi lt: ?il
r;'i, i-' ' i- i';/*i!':, :.i. . .,1ll,i:,illi3icii
Idaho Public Utilities Commission
11331 W Chinden Blvd.
Building 8 Suite 20lA
Boise,ID 83714
Attention: Jan Noriyuki
Commission Secretary
RE:PAC-E-02-03
Roclry 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 find Rocky Mountain Poweros results of operations for the Idaho
jurisdiction for the twelve months ended December 31,2021.
Informational inquires may be directed to Ted Weston, Manager, Idaho Regulatory Affairs, at
(801)220-2e63.
Senior Vice President, Regulation and Customer/Community Solutions
Enclosure
"^.D
ROCKY MOUNTAIN
POWER
A DIVISION OF PACIFICORP
Idaho Jurisdiction
RESULTS OF OPERATIONS
For Period Ended
December 3 1,2021
1.Summary
Pa e 1.0ROCKY MOUNTAIN POWER
State of Idaho
Unadjusted, Adjusted & Normalized Results of Operations - 2020 Protocol Results of Operations December 2021
(1 2 3 4 5 6 7UnadustedTe 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 294,310,009 20,329,901 273,980,108 -273,980,108 8,140,839 282,120,947
3 Interde artmental - ----- -
4 S ecial Sales 9,983,341 -9,983,341 -9,983,341 16,297,882 26,281,223 5 Other O eratin Revenues 12,277,372 223,639 12,501,011 294,217 12,795,228 683,539 12,111,689
6 Total O eratin Revenues 316,570,722 20,106,262 296,464,460 294,217 296,758,677 23,755,182 320,513,859
78 O eratin Ex enses:
9 Steam Production 54,470,809 685,225 55,156,034 7,463 55,163,496 3,015,826 52,147,671 10 Nuclear Production - ---- - -
11 H dro Production 1,021,230 1,392,697 2,413,926 1,590 2,415,517 43,398 2,458,915
12 Other Power Su l 72,559,410 3,647,913 68,911,498 3,081 68,914,579 16,037,983 84,952,562 13 Transmission 12,972,926 80,300 12,892,626 2,547 12,895,172 741,926 13,637,098
14 Distribution 9,211,883 -9,211,883 9,096 9,220,979 248,194 9,469,173
15 Customer Accountin 5,100,410 -5,100,410 3,716 5,104,126 188,713 4,915,413 16 Customer Service 266,761 756 267,517 191 267,708 5,212 272,920
17 Sales - ---- - -
18 Administrative & General 9,595,885 961,759 8,634,126 4,014 8,638,141 181,023 8,819,163 xx
19 Total O&M Ex enses 165,199,314 2,611,294 162,588,020 31,698 162,619,718 14,053,198 176,672,916
xx20 De reciation 52,915,878 -52,915,878 1,064,723 53,980,601 769,053 54,749,654
21 Amortization 5,631,680 -5,631,680 72,845 5,704,525 6,488,836 12,193,361 22 Taxes Other Than Income 9,860,050 -9,860,050 -9,860,050 1,287,634 11,147,684
23 Income Taxes - Federal 4,608,770 3,614,361 8,223,131 51,363 8,171,768 1,530,892 6,640,876
24 Income Taxes - State 1,016,710 818,553 198,157 11,632 209,789 906,484 1,116,273 25 Income Taxes - Def Net 7,843,591 291,143 8,134,733 279,689 7,855,044 6,269,922 1,585,122
26 Investment Tax Credit Ad.144,337 -144,337 -144,337 - 144,337
27 Misc Revenue & Ex ense 152,665 65,364 218,029 -218,029 - 218,029xx
28 Total O eratin Ex enses:237,561,450 6,818,429 230,743,021 952,572 231,695,593 18,766,175 250,461,768
2930 pera ng ev or e urn:,, ,,,,,,, ,, ,,
3132 Rate Base:
33 Electric Plant In Service 1,742,685,921 4,020,186 1,746,706,107 -1,746,706,107 30,607,643 1,777,313,750
34 Plant Held for Future Use 84,055 84,055 --- - -35 Misc Deferred Debits 44,640,071 13,322,081 31,317,989 -31,317,989 3,704,357 27,613,632
36 Elec Plant Ac Ad 239,957 -239,957 -239,957 88,850 151,107
37 Pensions 5,435,083 5,435,083 --- - -38 Pre a ments 3,561,267 -3,561,267 -3,561,267 - 3,561,267
39 Fuel Stock 11,349,186 -11,349,186 -11,349,186 1,713,973 9,635,214
40 Material & Su lies 14,251,638 -14,251,638 -14,251,638 - 14,251,638 41 Workin Ca ital 1,521,376 13,200 1,508,176 177 1,508,353 64,866 1,443,487
42 Weatherization Loans - ---- - -
43 Misc Rate Base - ---- - -xx
44 Total Electric Plant:1,823,768,554 14,834,233 1,808,934,321 177 1,808,934,498 25,035,597 1,833,970,095 45
46 Rate Base Deductions:
47 Accum Prov For De rec 545,626,523 -545,626,523 -545,626,523 779,188 546,405,71048Accum Prov For Amort 39,051,464 -39,051,464 -39,051,464 46,861 39,098,325
49 Accum Def Income Tax 155,300,663 3,216,907 152,083,755 279,689 151,804,066 743,707 152,547,773
50 Unamortized ITC 35,242 -35,242 -35,242 - 35,24251Customer Adv For Const 6,003,476 135,907 6,139,383 -6,139,383 - 6,139,383
52 Customer Service De osits - ---- - -
53 Misc Rate Base Deductions 116,523,592 8,471,046 108,052,546 -108,052,546 9,166,632 98,885,91554
55 Total Rate Base Deductions 862,540,959 11,552,046 850,988,913 279,689 850,709,224 7,596,875 843,112,34956
57 Total Rate Base:961,227,594 3,282,186 957,945,408 279,867 958,225,275 32,632,472 990,857,746
5859 Return on Rate Base 8.220%6.861%6.790%7.070%
xx
60 Return on E uit 11.410%-2.598%8.811%-0.135%8.676%0.535%9.211%
61
62 TAX CALCULATION:
63 O eratin Revenue 83,116,465 (17,429,604)65,686,861 (875,050)64,811,812 1,156,461 65,968,272
64 Other Deductions
65 Interest AFUDC 2,728,094 -2,728,094 -2,728,094 - 2,728,094
66 Interest 22,153,806 (583,962)21,569,843 6,302 21,576,145 734,778 22,310,923
67 Schedule "M" Additions 67,838,641 4,401,806 72,240,448 1,137,568 73,378,016 3,678,060 77,056,076
68 Schedule "M" Deductions 109,134,909 5,585,958 114,720,867 -114,720,867 (15,866,858) 98,854,010
69 Income Before Tax 22,394,487 18,029,794 4,364,693 256,217 4,620,910 19,966,600 24,587,510
7071 State Income Taxes 1,016,710 (818,553)198,157 11,632 209,789 906,484 1,116,273
72 Taxable Income 21,377,777 17,211,241 4,166,536 244,585 4,411,120 19,060,117 23,471,237
73
74 Federal Income Taxes + Other (4,608,770) (3,614,361)(8,223,131)51,363 (8,171,768) 1,530,892 (6,640,876)
(2) Type 1 adjustments involve normalization for out of period historical and unusual items that occur during the Base Period.
(4) Type 2 adjustments annualizes changes that occurred during the Base Period.
(6) 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 (12,189,062) (12,189,062)--- - -
3 Interdepartmental - ---- - -
4 Special Sales 16,297,882 --16,297,882 - - -
5 Other Operating Revenues (165,683) (165,683)--- - -
6 Total Operating Revenues 3,943,137 (12,354,745)-16,297,882 - - -
7
8 Operating Expenses:
9 Steam Production (2,323,138) -1,172,279 (4,142,630)- - 647,213
10 Nuclear Production - ---- - -
11 Hydro Production 1,437,685 -1,437,685 -- - -
12 Other Power Supply 12,393,152 -269,360 12,123,792 - - -
13 Transmission 664,172 -(8,267)672,439 - - -
14 Distribution 257,290 -257,290 -- - -
15 Customer Accounting (184,996) -(184,996)-- - -
16 Customer Service & Info 6,159 -6,159 -- - -
17 Sales - ---- - -
18 Administrative & General (776,722) -(37,620)-- - (739,102)
19 Total O&M Expenses 11,473,602 -2,911,890 8,653,601 - - (91,889)
20 Depreciation 1,833,776 ---1,464,367 - 369,409
21 Amortization 6,561,681 ---2,490,342 - 4,071,340
22 Taxes Other Than Income 1,287,634 ---- 1,287,634 -
23 Income Taxes: Federal (2,032,106) (2,476,706)(570,632)1,532,418 (322,527) (2,761,356) 2,566,697
24 State 99,563 (560,905)(129,232)347,050 (73,043) (65,592) 581,286
25 Deferred Income Taxes (6,258,469) ---(576,757) (1,464,494) (4,217,218)
26 Investment Tax Credit Adj.- ---- - -
27 Misc Revenue & Expense (65,364) -(65,364)-- - -
28 Total Operating Expenses:12,900,318 (3,037,612)2,146,662 10,533,070 2,982,380 (3,003,808) 3,279,625
29
30 Operating Rev For Return:(8,957,181) (9,317,133)(2,146,662)5,764,812 (2,982,380) 3,003,808 (3,279,625)
31
32 Rate Base:
33 Electric Plant In Service 34,627,829 ---- - 34,627,829
34 Plant Held for Future Use (84,055) ---- - (84,055)
35 Misc Deferred Debits (17,026,439) ---(152,745) - (16,873,693)
36 Elec Plant Acq Adj (88,850) ---- - (88,850)
37 Pensions (5,435,083) ---- - (5,435,083)
38 Prepayments - ---- - -
39 Fuel Stock (1,713,973) ---- - (1,713,973)
40 Material & Supplies - ---- - -
41 Working Capital (77,889) ---- - (77,889)
42 Weatherization Loans - ---- - -
43 Misc Rate Base - ---- - -
44 Total Electric Plant:10,201,541 ---(152,745) - 10,354,287
45
46 Deductions:
47 Accum Prov For Deprec (779,188) ---(374,829) - (404,358)
48 Accum Prov For Amort (46,861) ---(46,861) - -
49 Accum Def Income Tax 2,752,889 -(1,887,072)-970,870 (3,852,229) 7,521,320
50 Unamortized ITC - ---- - -
51 Customer Adv For Const (135,907) ---- - (135,907)
52 Customer Service Deposits - ---- - -
53 Miscellaneous Deductions 17,637,677 -7,675,204 -(2,217,890) 12,180,363 0
54
55 Total Deductions:19,428,611 -5,788,132 -(1,668,711) 8,328,134 6,981,056
56
57 Total Rate Base:29,630,152 -5,788,132 -(1,821,456) 8,328,134 17,335,342
58
59
60 Estimated ROE impact -2.198%-1.853%-0.519%1.147%-0.565%0.457%-0.919%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (17,148,193) (12,354,745)(2,846,526)7,644,281 (3,954,708) (1,287,634) (4,348,860)
67 Other Deductions
68 Interest (AFUDC)- ---- - -
69 Interest 157,118 ---- 157,118 -
70 Schedule "M" Additions 9,217,435 ---2,345,821 - 6,871,614
72 Schedule "M" Deductions (10,280,899) ---- - (10,280,899)
73 Income Before Tax 2,193,024 (12,354,745)(2,846,526)7,644,281 (1,608,888) (1,444,752) 12,803,653
74
76 State Income Taxes 99,563 (560,905)(129,232)347,050 (73,043) (65,592) 581,286
77 Taxable Income 2,093,460 (11,793,839)(2,717,294)7,297,231 (1,535,844) (1,379,160) 12,222,367
78
79 Federal Income Taxes (2,032,106) (2,476,706)(570,632)1,532,418 (322,527) (2,761,356) 2,566,697
2.Results of
Operations
Page 2.1Rocky Mountain Power
RESULTS OF OPERATIONS
USER SPECIFIC INFORMATION
STATE:IDAHO
PERIOD:DECEMBER 2021
FILE:JAM Dec 2021 Results ID
PREPARED BY:Revenue Requirement Department
DATE:4/26/2022
TIME:10:52:52 AM
TYPE OF RATE BASE: Year-End
ALLOCATION METHOD: 2020 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 1.326
FEDERAL/STATE COMBINED RATE 24.5866%
CAPITAL STRUCTURE INFORMATION
CAPITAL EMBEDDED WEIGHTED
STRUCTURE COST COST
DEBT 47.69%4.72%2.252%
PREFERRED 0.01%6.75%0.001%
COMMON 52.30%9.90%5.178%
100.00%7.430%
OTHER INFORMATION
The capital structure is calculated using the five quarter average from 12/31/2020 to 12/31/2021.
Page 2.2
2020 PROTOCOLYear-End
RESULTS OF OPERATIONS SUMMARY
UNADJUSTED RESULTS IDAHO
Description of Account Summary: Re TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL
1 Operating Revenues
2 General Business Revenues 2.3 4,844,638,943 4,550,328,934 294,310,009 (12,189,062) 282,120,947
3 Interdepartmental 2.3 0 0 0 0 0
4 Special Sales 2.3 193,761,115 183,777,774 9,983,341 16,297,882 26,281,223
5 Other Operating Revenues 2.4 253,452,082 241,174,710 12,277,372 (165,683) 12,111,689
6 Total Operating Revenues 2.4 5,291,852,139 4,975,281,417 316,570,722 3,943,137 320,513,859
7
8 Operating Expenses:
9 Steam Production 2.5 920,254,412 865,783,603 54,470,809 (2,323,138) 52,147,671
10 Nuclear Production 2.6 0 0 0 0 0
11 Hydro Production 2.7 18,442,601 17,421,371 1,021,230 1,437,685 2,458,915
12 Other Power Suppl 2.8-2.9 1,105,000,395 1,032,440,985 72,559,410 12,393,152 84,952,562
13 Transmission 2.10 232,301,840 219,328,914 12,972,926 664,172 13,637,098
14 Distribution 2.11 237,239,044 228,027,161 9,211,883 257,290 9,469,173
15 Customer Accounting 2.11 70,217,992 65,117,582 5,100,410 (184,996) 4,915,413
16 Customer Service & Info 2.12 114,011,672 113,744,911 266,761 6,159 272,920
17 Sales 2.12 293 293 0 0 0
18 dministrative & General 2.13 173,646,675 164,050,789 9,595,885 (776,722) 8,819,163
19
20 Total O & M Expenses 2.14 2,871,114,923 2,705,915,610 165,199,314 11,473,602 176,672,916
21
22 Depreciation 2.14 957,115,924 904,200,046 52,915,878 1,833,776 54,749,654
23 mortization 2.15 72,305,716 66,674,036 5,631,680 6,561,681 12,193,361
24 Taxes Other Than Income 2.16 213,406,731 203,546,681 9,860,050 1,287,634 11,147,684
25 Income Taxes - Federal 2.18 (140,074,500) (135,465,730) (4,608,770) (2,032,106) (6,640,876)
26 Income Taxes - State 2.18 5,842,415 4,825,705 1,016,710 99,563 1,116,273
27 Income Taxes - Def Net 2.17 55,774,270 47,930,680 7,843,591 (6,258,469) 1,585,122
28 Investment Tax Credit Adj. 2.16 (1,339,178) (1,194,840) (144,337) 0 (144,337)
29 Misc Revenue & Expense 2.4 (2,362,517) (2,209,851) (152,665) (65,364) (218,029)
30
31 Total Operating Expenses 2.18 4,031,783,785 3,794,222,335 237,561,450 12,900,318 250,461,768
32
33 Operating Revenue for Return 1,260,068,355 1,181,059,082 79,009,272 (8,957,181) 70,052,091
34
35 Rate Base:
36 Electric Plant in Service 2.25 31,838,347,590 30,095,661,669 1,742,685,921 34,627,829 1,777,313,750
37 Plant Held for Future Use 2.26 14,811,003 14,726,947 84,055 (84,055) 0
38 Misc Deferred Debits 2.27 888,976,164 844,336,093 44,640,071 (17,026,439) 27,613,632
39 Elec Plant Acq Adj 2.16 13,275,507 13,035,549 239,957 (88,850) 151,107
40 Pensions 2.26 99,297,323 93,862,240 5,435,083 (5,435,083) 0
41 Prepayments 2.27 79,229,509 75,668,243 3,561,267 0 3,561,267
42 Fuel Stoc 2.26 186,596,912 175,247,725 11,349,186 (1,713,973) 9,635,214
43 Material & Supplies 2.27 281,604,967 267,353,329 14,251,638 0 14,251,638
44 Working Capital 2.27 48,068,297 46,546,921 1,521,376 (77,889) 1,443,487
45 Weatherization Loans 2.26 208,145,034 208,145,034 0 0 0
46 Miscellaneous Rate Base 2.27 0 0 0 0 0
47
48 Total Electric Plant 33,658,352,306 31,834,583,752 1,823,768,554 10,201,541 1,833,970,095
49
50 Rate Base Deductions:
51 ccum Prov For Dep 2.31 (9,969,359,766) (9,423,733,244) (545,626,523) (779,188) (546,405,710)
52 ccum Prov For Amort 2.31 (704,357,958) (665,306,494) (39,051,464) (46,861) (39,098,325)
53 ccum Def Income Taxes 2.28 (2,688,202,669) (2,532,902,006) (155,300,663) 2,752,889 (152,547,773)
54 Unamortized ITC 2.29 (2,497,110) (2,461,868) (35,242) 0 (35,242)
55 Customer Adv for Const 2.28 (119,891,987) (113,888,510) (6,003,476) (135,907) (6,139,383)
56 Customer Service Deposits 2.28 0 0 0 0 0
57 Misc. Rate Base Deductions 2.28 (2,097,580,281) (1,981,056,689) (116,523,592) 17,637,677 (98,885,915)
58
59 Total Rate Base Deductions (15,581,889,771) (14,719,348,812) (862,540,959) 19,428,611 (843,112,349)
60
61 Total Rate Base 18,076,462,535 17,115,234,940 961,227,594 29,630,152 990,857,746
62
63 Return on Rate Base 6.971%8.220% 7.070%
64
65 Return on Equit 9.022%11.410% 9.211%
66 Net Power Costs 1,734,100,717 100,853,735 93,209,454
67 100 Basis Points in Equity: 94,539,899.06 5,027,220.32 5,182,186.01
68 Revenue Requirement Impact 125,362,202 6,666,216 6,871,705
69 Rate Base Decrease (1,261,580,194)(57,502,434) (68,250,927)
Page 2.32020 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 1,958,953,927 1,873,312,386 85,641,541 1,315,321 86,956,862
73
74 B1 1,958,953,927 1,873,312,386 85,641,541 1,315,321 86,956,862
75
76 442 Commercial & Industrial Sales
77 0 S 2,871,069,763 2,662,932,483 208,137,279 (13,430,655) 194,706,625
78 P SE - - - - -
79 PT SG - - - - -
80
81
82 B1 2,871,069,763 2,662,932,483 208,137,279 (13,430,655) 194,706,625
83
84 444 Public Street & Highway Lighting
85 0 S 14,615,254 14,084,065 531,189 (73,728) 457,460
86 0 SO - - - - -
87 B1 14,615,254 14,084,065 531,189 (73,728) 457,460
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 4,844,638,943 4,550,328,934 294,310,009 (12,189,062) 282,120,947
100
101
102
103 447 Sales for Resale-Non NPC
104 P S 13,244,065 13,244,065 - - -
105 13,244,065 13,244,065 - - -
106
107 447NPC Sales for Resale-NPC
108 P SG 182,811,810 172,688,897 10,122,913 16,158,310 26,281,223
109 P SE (2,294,761) (2,155,189) (139,572) 139,572 -
110 P SG - - - - -
111 180,517,049 170,533,708 9,983,341 16,297,882 26,281,223
112
113 Total Sales for Resale B1 193,761,115 183,777,774 9,983,341 16,297,882 26,281,223
114
115 449 Provision for Rate Refund
116 P S - - - - -
117 P SG - - - - -
118
119
120 B1 - - - - -
121
122 Total Sales from Electricity B1 5,038,400,058 4,734,106,708 304,293,350 4,108,820 308,402,170
123 450 Forfeited Discounts & Interest
124 CUST S 6,408,701 6,028,499 380,202 - 380,202
125 CUST SO - - - - -
126 B1 6,408,701 6,028,499 380,202 - 380,202
127
128 451 Misc Electric Revenue
129 CUST S 8,621,976 8,491,667 130,310 - 130,310
130 GP SG - - - - -
131 GP SO 10,253 9,691 561 - 561
132 B1 8,632,229 8,501,358 130,871 - 130,871
133
134 453 Water Sales
135 P SG 9,345 8,828 517 - 517
136 B1 9,345 8,828 517 - 517
137
138 454 Rent of Electric Propert
139 DPW S 10,582,575 10,417,497 165,078 - 165,078
140 T SG 4,562,616 4,309,969 252,648 - 252,648
141 T SG - - - - -
142 GP SO 3,040,426 2,874,007 166,419 - 166,419
143 B1 18,185,617 17,601,472 584,144 - 584,144
144
145
146
Page 2.42020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
147 456 Other Electric Revenue
148 DMSC S 21,948,636 21,948,636 - - -
149 CUST CN - - - - -
150 OTHSE SE 37,255,007 34,989,085 2,265,922 - 2,265,922
151 OTHSO SO 153,812 145,393 8,419 - 8,419
152 OTHSGR SG 160,858,734 151,951,438 8,907,296 (165,683) 8,741,613
153
154
155 B1 220,216,190 209,034,553 11,181,637 (165,683) 11,015,954
156157 Total Other Electric Revenues B1 253,452,082 241,174,710 12,277,372 (165,683) 12,111,689
158159 Total Electric Operating Revenues B1 5,291,852,139 4,975,281,417 316,570,722 3,943,137 320,513,859
160
161 Summary of Revenues by Factor
162 S 4,905,444,897 4,610,459,298 294,985,599 (12,189,062) 282,796,537
163 CN - - - - -
164 SE 34,960,246 32,833,896 2,126,350 139,572 2,265,922
165 SO 3,204,491 3,029,092 175,399 - 175,399
166 SG 348,242,505 328,959,132 19,283,374 15,992,627 35,276,001
167 DGP - - - - -
168
169 Total Electric Operating Revenues 5,291,852,139 4,975,281,417 316,570,722 3,943,137 320,513,859
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 B6 - - - - -
178
179 41170 Loss on Sale of Utility Plant
180 DPW S - - - - -
181 T SG - - - - -
182 B6 - - - - -
183
184 4118 Gain from Emission Allowances
185 P S - - - - -
186 P SE (47) (45) (3) - (3)
187 B6 (47) (45) (3) - (3)
188
189 41181 Gain from Disposition of NOX Credits
190 P SE - - - - -
191 B6 - - - - -
192
193 4194 Impact Housing Interest Income
194 P SG - - - - -
195 B6 - - - - -
196
197 421 (Gain) / Loss on Sale of Utility Plant
198 DPW S 426,625 426,625 - - -
199 T SG - - - - -
200 P SG - - - - -
201 P SE - - - - -
202 PTD SO (2,789,094) (2,636,432) (152,662) (152,507) (305,170)
203 P SG - - - 87,144 87,144
204 B6 (2,362,469) (2,209,807) (152,662) (65,364) (218,026)
205206 Total Miscellaneous Revenues (2,362,517) (2,209,851) (152,665) (65,364) (218,029)
207 Miscellaneous Expenses
208 4311 Interest on Customer Deposits
209 CUST S - - - - -
210 B6 - - - - -
211 Total Miscellaneous Expenses - - - - -
212213 Net Misc Revenue and Expense B6 (2,362,517) (2,209,851) (152,665) (65,364) (218,029)
214
215 500 Operation Supervision & Engineering
216 P SG 13,689,068 12,931,057 758,010 120,745 878,755
217 P SG 13,570 12,818 751 - 751
218 B2 13,702,637 12,943,876 758,762 120,745 879,506
219
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
220 501 Fuel Related-Non NPC
221 P S - - - - -
222 P SE 16,302,011 15,310,491 991,520 214 991,734
223 P SE - - - - -
224 P SE - - - - -
225 P SE - - - - -
226 P SE (296,340) (278,316) (18,024) - (18,024)
227 B2 16,005,671 15,032,175 973,496 214 973,710
228
229 501NPC Fuel Related-NPC
230 P S (425,243) (280,914) (144,329) 144,329 -
231 P SE 645,503,142 606,242,388 39,260,754 (4,337,784) 34,922,970
232 P SE - - - - -
233 P SE - - - - -
234 P SE 50,052 47,008 3,044 - 3,044
235 B2 645,127,951 606,008,482 39,119,469 (4,193,455) 34,926,014
236
237 Total Fuel Related 661,133,622 621,040,657 40,092,965 (4,193,241) 35,899,724
238
239 502 Steam Expenses
240 P SG 74,294,638 70,180,691 4,113,947 - 4,113,947
241 P SG (118,540) (111,976) (6,564) - (6,564)
242 B2 74,176,098 70,068,715 4,107,383 - 4,107,383
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 5,403,741 5,075,075 328,666 50,825 379,491
250 B2 5,403,741 5,075,075 328,666 50,825 379,491
251
252 505 Electric Expenses
253 P SG 959,699 906,557 53,142 - 53,142
254 P SG (43,594) (41,180) (2,414) - (2,414)
255 B2 916,105 865,377 50,728 - 50,728
256
257 506 Misc. Steam Expense
258 P S - - - (619,971) (619,971)
259 P SG 31,183,693 29,456,946 1,726,747 462,143 2,188,890
260 P SE - - - 1,543,143 1,543,143
261 P SG (323,910) (305,974) (17,936) - (17,936)
262 B2 30,859,783 29,150,972 1,708,811 1,385,314 3,094,126
263
264 507 Rents
265 P SG 462,726 437,103 25,623 - 25,623
266 P SG (205) (194) (11) - (11)
267 B2 462,521 436,909 25,611 - 25,611
268
269 510 Maint Supervision & Engineering
270 P SG 5,291,109 4,998,122 292,987 223,082 516,069
271 P SG (15,413) (14,560) (853) - (853)
272 B2 5,275,696 4,983,563 292,133 223,082 515,216
273
274
275
276 511 Maintenance of Structures
277 P SG 19,339,945 18,269,027 1,070,919 - 1,070,919
278 P SG 253,369 239,339 14,030 - 14,030
279 B2 19,593,314 18,508,366 1,084,949 - 1,084,949
280
281 512 Maintenance of Boiler Plant
282 P SG 66,437,110 62,758,261 3,678,849 90,136 3,768,986
283 P SG (126,965) (119,935) (7,030) - (7,030)
284 B2 66,310,145 62,638,326 3,671,819 90,136 3,761,955
285
286 513 Maintenance of Electric Plant
287 P SG 31,262,363 29,531,259 1,731,104 - 1,731,104
288 P SG (64,335) (60,773) (3,562) - (3,562)
289 B2 31,198,027 29,470,486 1,727,541 - 1,727,541
290
291 514 Maintenance of Misc. Steam Plant
292 P SG 10,877,464 10,275,142 602,322 - 602,322
293 P SG 345,259 326,141 19,118 - 19,118
294 B2 11,222,723 10,601,282 621,440 - 621,440
295296 Total Steam Power Generation B2 920,254,412 865,783,603 54,470,809 (2,323,138) 52,147,671
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
297 517 Operation Super & Engineering
298 P SG - - - - -
299 B2 - - - - -
300
301 518 Nuclear Fuel Expense
302 P SE - - - - -
303
304 B2 - - - - -
305
306 519 Coolants and Wate
307 P SG - - - - -
308 B2 - - - - -
309
310 520 Steam Expenses
311 P SG - - - - -
312 B2 - - - - -
313
314
315
316 523 Electric Expenses
317 P SG - - - - -
318 B2 - - - - -
319
320 524 Misc. Nuclear Expenses
321 P SG - - - - -
322 B2 - - - - -
323
324 528 Maintenance Super & Engineering
325 P SG - - - - -
326 B2 - - - - -
327
328 529 Maintenance of Structures
329 P SG - - - - -
330 B2 - - - - -
331
332 530 Maintenance of Reactor Plant
333 P SG - - - - -
334 B2 - - - - -
335
336 531 Maintenance of Electric Plant
337 P SG - - - - -
338 B2 - - - - -
339
340 532 Maintenance of Misc Nuclea
341 P SG - - - - -
342 B2 - - - - -
343
344 Total Nuclear Power Generation B2 - - - - -
345
346 535 Operation Super & Engineering
347 P DGP - - - - -
348 P SG 8,212,543 7,757,786 454,756 23,727 478,484
349 P SG 1,998,090 1,887,449 110,641 15,581 126,222
350
351 B2 10,210,632 9,645,235 565,398 39,308 604,705
352
353 536 Water For Powe
354 P DGP - - - - -
355 P SG 236,861 223,745 13,116 - 13,116
356 P SG - - - - -
357
358 B2 236,861 223,745 13,116 - 13,116
359
360 537 Hydraulic Expenses
361 P DGP - - - - -
362 P SG 4,273,854 4,037,196 236,658 - 236,658
363 P SG 272,678 257,579 15,099 - 15,099
364
365 B2 4,546,533 4,294,776 251,757 - 251,757
366
367 538 Electric Expenses
368 P DGP - - - - -
369 P SG - - - - -
370 P SG - - - - -
371
372 B2 - - - - -
373
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
374 539 Misc. Hydro Expenses
375 P DGP - - - - -
376 P SG 12,319,358 11,637,193 682,165 - 682,165
377 P SG 6,735,357 6,362,397 372,960 - 372,960
378
379
380 B2 19,054,715 17,999,590 1,055,124 - 1,055,124
381
382 540 Rents (Hydro Generation)
383 P DGP - - - - -
384 P SG 1,827,493 1,726,299 101,195 - 101,195
385 P SG 63,103 59,609 3,494 - 3,494
386
387 B2 1,890,597 1,785,908 104,689 - 104,689
388
389 541 Maint Supervision & Engineering
390 P DGP - - - - -
391 P SG 384 363 21 - 21
392 P SG - - - - -
393
394 B2 384 363 21 - 21
395
396 542 Maintenance of Structures
397 P DGP - - - - -
398 P SG 889,936 840,657 49,279 - 49,279
399 P SG 71,518 67,558 3,960 - 3,960
400
401 B2 961,454 908,215 53,239 - 53,239
402
403
404
405
406 543 Maintenance of Dams & Waterways
407 P DGP - - - - -
408 P SG 673,111 635,838 37,272 - 37,272
409 P SG 236,835 223,720 13,114 - 13,114
410
411 B2 909,945 859,558 50,387 - 50,387
412
413 544 Maintenance of Electric Plant
414 P DGP - - - - -
415 P SG 1,505,699 1,422,323 83,376 - 83,376
416 P SG 316,093 298,590 17,503 - 17,503
417
418 B2 1,821,792 1,720,914 100,879 - 100,879
419
420 545 Maintenance of Misc. Hydro Plant
421 P SG (25,151,000) (23,758,303) (1,392,697) 1,392,697 -
422 P SG 3,139,479 2,965,635 173,844 4,662 178,506
423 P SG 821,209 775,736 45,473 1,018 46,492
424
425 B2 (21,190,312) (20,016,932) (1,173,380) 1,398,377 224,998
426427 Total Hydraulic Power Generation B2 18,442,601 17,421,371 1,021,230 1,437,685 2,458,915
428
429 546 Operation Super & Engineering
430 P SG 315,815 298,328 17,488 - 17,488
431 P SG - - - - -
432 B2 315,815 298,328 17,488 - 17,488
433
434 547 Fuel-Non-NPC
435 P SE - - - - -
436 P SE - - - - -
437 B2 - - - - -
438
439 547NPC Fuel-NPC
440 P SE 332,776,087 312,535,999 20,240,088 (5,000,243) 15,239,845
441 P SE 1,083,661 1,017,751 65,910 - 65,910
442 B2 333,859,748 313,553,750 20,305,998 (5,000,243) 15,305,755
443
444 548 Generation Expense
445 P SG 16,417,548 15,508,452 909,096 21,286 930,381
446 P SG 582,595 550,334 32,260 - 32,260
447 B2 17,000,142 16,058,787 941,356 21,286 962,641
448
449 549 Miscellaneous Othe
450 P S (327) (327) - - -
451 P SG 4,067,015 3,841,811 225,204 - 225,204
452 P SG 4,774,112 4,509,753 264,359 - 264,359
453 B2 8,840,800 8,351,237 489,563 - 489,563
454
455
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
456
457
458 550 Rents
459 P S 376,475 376,475 - - -
460 P SG 41,289 39,002 2,286 - 2,286
461 P SG 9,816,796 9,273,207 543,589 - 543,589
462 B2 10,234,559 9,688,684 545,876 - 545,876
463
464 551 Maint Supervision & Engineering
465 P SG - - - - -
466 B2 - - - - -
467
468 552 Maintenance of Structures
469 P SG 2,982,426 2,817,279 165,147 - 165,147
470 P SG 59,036 55,767 3,269 - 3,269
471 B2 3,041,462 2,873,046 168,416 - 168,416
472
473 553 Maint of Generation & Electric Plant
474 P SG 5,278,310 4,986,032 292,278 114,348 406,626
475 P SG 15,877,007 14,997,843 879,164 - 879,164
476 P SG 221,641 209,368 12,273 - 12,273
477 B2 21,376,958 20,193,243 1,183,715 114,348 1,298,063
478
479 554 Maintenance of Misc. Othe
480 P SG 2,058,515 1,944,528 113,987 - 113,987
481 P SG 1,044,928 987,066 57,861 - 57,861
482 P SG 100,847 95,263 5,584 - 5,584
483 B2 3,204,289 3,026,857 177,432 - 177,432
484
485 Total Other Power Generation B2 397,873,774 374,043,930 23,829,844 (4,864,609) 18,965,235
486
487
488 555 Purchased Power-Non NPC
489 DMSC S (88,818,346) (88,818,346) - - -
490 (88,818,346) (88,818,346) - - -
491
492 555NPC Purchased Power-NPC
493 P S 11,364,784 11,364,784 - 1,304,143 1,304,143
494 P SG 742,758,623 701,629,548 41,129,075 10,375,735 51,504,810
495 P SE 17,044,421 16,007,746 1,036,675 5,444,157 6,480,832
496 Seasonal Con P SG - - - - -
497 DGP - - - - -
498 771,167,828 729,002,078 42,165,750 17,124,034 59,289,785
499
500 Total Purchased Powe B2 682,349,483 640,183,733 42,165,750 17,124,034 59,289,785
501
502 556 System Control & Load Dispatch
503 P SG 474,524 448,248 26,276 - 26,276
504
505 B2 474,524 448,248 26,276 - 26,276
506
507
508
509 557 Other Expenses
510 P S 6,020,952 2,171,459 3,849,493 2,826 3,852,320
511 P SG 33,437,121 31,585,594 1,851,527 130,900 1,982,428
512 P SGCT - - - - -
513 P SE 8,540 8,021 519 - 519
514 P SG - - - - -
515 P TROJP - - - - -
516
517 B2 39,466,613 33,765,073 5,701,540 133,727 5,835,267
518
519 Embedded Cost Differentials
520 Company Owned Hydro P DGP - - - - -
521 Company Owned Hydro P SG - - - - -
522 Mid-C Contract P MC - - - - -
523 Mid-C Contract P SG - - - - -
524 Existing QF Contracts P S - - - - -
525 Existing QF Contracts P SG - - - - -
526
527 - - - - -
Page 2.92020 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
528
529 2020 Protocol Adjustment
530 Baseline ECD P S (10,164,000) (11,000,000) 836,000 - 836,000
531 WY QF Adjustment P S (5,000,000) (5,000,000) - - -
532 2020 Protocol Adjustment (15,164,000) (16,000,000) 836,000 - 836,000
533
534 Total Other Power Supply B2 707,126,621 658,397,054 48,729,566 17,257,761 65,987,328
535536 Total Production Expense B2 2,043,697,408 1,915,645,959 128,051,449 11,507,699 139,559,148
537
538
539 Summary of Production Expense by Facto
540 S (86,645,705) (91,186,869) 4,541,164 831,327 5,372,491
541 SG 1,112,467,798 1,050,866,666 61,601,132 12,976,060 74,577,192
542 SE 1,017,875,315 955,966,162 61,909,152 (2,299,688) 59,609,464
543 SNPPH - - - - -
544 TROJP - - - - -
545 SGCT - - - - -
546 DGP - - - - -
547 DEU - - - - -
548 DEP - - - - -
549 SNPPS - - - - -
550 SNPPO - - - - -
551 DGU - - - - -
552 MC - - - - -
553 SSGCT - - - - -
554 SSECT - - - - -
555 SSGC - - - - -
556 SSGCH - - - - -
557 SSECH - - - - - 558 Total Production Expense by Facto B2 2,043,697,408 1,915,645,959 128,051,449 11,507,699 139,559,148
559 560 Operation Supervision & Engineering
560 T SG 10,250,114 9,682,530 567,584 43,446 611,030
561
562 B2 10,250,114 9,682,530 567,584 43,446 611,030
563
564 561 Load Dispatching
565 T SG 17,595,206 16,620,899 974,306 - 974,306
566
567 B2 17,595,206 16,620,899 974,306 - 974,306
568 562 Station Expense
569 T SG 3,332,703 3,148,160 184,543 - 184,543
570
571 B2 3,332,703 3,148,160 184,543 - 184,543
572
573 563 Overhead Line Expense
574 T SG 1,246,724 1,177,688 69,035 - 69,035
575
576 B2 1,246,724 1,177,688 69,035 - 69,035
577
578 564 Underground Line Expense
579 T SG - - - - -
580
581 B2 - - - - -
582
583 565 Transmission of Electricity by Others
584 T SG - - - - -
585 T SE - - - - -
586 - - - - -
587
588 565NPC Transmission of Electricity by Others-NPC
589 T SG 138,946,324 131,252,392 7,693,931 1,179,021 8,872,952
590 T SE 20,112,174 18,888,912 1,223,261 (506,582) 716,680
591 159,058,497 150,141,305 8,917,193 672,439 9,589,632
592
593 Total Transmission of Electricity by Other B2 159,058,497 150,141,305 8,917,193 672,439 9,589,632
594
595 566 Misc. Transmission Expense
596 T S - - - - -
597 T SG 2,330,927 2,201,856 129,071 (80,300) 48,771
598
599 B2 2,330,927 2,201,856 129,071 (80,300) 48,771
600
601 567 Rents - Transmission
602 T SG 2,688,993 2,540,094 148,899 - 148,899
603
604 B2 2,688,993 2,540,094 148,899 - 148,899
605
606 568 Maint Supervision & Engineering
607 T SG 851,471 804,322 47,149 - 47,149
608
609 B2 851,471 804,322 47,149 - 47,149
610
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
611 569 Maintenance of Structures
612 T SG 5,972,851 5,642,114 330,737 - 330,737
613
614 B2 5,972,851 5,642,114 330,737 - 330,737
615
616 570 Maintenance of Station Equipment
617 T SG 11,669,287 11,023,119 646,168 - 646,168
618
619 B2 11,669,287 11,023,119 646,168 - 646,168
620
621 571 Maintenance of Overhead Lines
622 T SG 17,140,571 16,191,439 949,132 28,588 977,720
623
624 B2 17,140,571 16,191,439 949,132 28,588 977,720
625
626 572 Maintenance of Underground Lines
627 T SG 70,738 66,821 3,917 - 3,917
628
629 B2 70,738 66,821 3,917 - 3,917
630
631 573 Maint of Misc. Transmission Plant
632 T SG 93,758 88,566 5,192 - 5,192
633
634 B2 93,758 88,566 5,192 - 5,192
635
636 Total Transmission Expense B2 232,301,840 219,328,914 12,972,926 664,172 13,637,098
637
638 Summary of Transmission Expense by Facto
639 SE 20,112,174 18,888,912 1,223,261 (506,582) 716,680
640 SG 212,189,667 200,440,002 11,749,665 1,170,754 12,920,419
641 SNPT - - - - -
642 Total Transmission Expense by Facto 232,301,840 219,328,914 12,972,926 664,172 13,637,098
643 580 Operation Supervision & Engineering
644 DPW S 1,284,197 1,148,732 135,465 45,334 180,800
645 DPW SNPD 7,718,156 7,334,466 383,690 42,110 425,801
646 B2 9,002,354 8,483,198 519,156 87,444 606,600
647
648 581 Load Dispatching
649 DPW S - - - - -
650 DPW SNPD 13,698,661 13,017,664 680,997 - 680,997
651 B2 13,698,661 13,017,664 680,997 - 680,997
652
653 582 Station Expense
654 DPW S 4,522,840 4,239,562 283,277 - 283,277
655 DPW SNPD 1,178 1,119 59 - 59
656 B2 4,524,018 4,240,682 283,336 - 283,336
657
658 583 Overhead Line Expenses
659 DPW S 9,627,800 9,381,679 246,120 - 246,120
660 DPW SNPD 166 158 8 - 8
661 B2 9,627,966 9,381,837 246,128 - 246,128
662
663 584 Underground Line Expense
664 DPW S - - - - -
665 DPW SNPD - - - - -
666 B2 - - - - -
667
668 585 Street Lighting & Signal Systems
669 DPW S - - - - -
670 DPW SNPD 310,424 294,992 15,432 - 15,432
671 B2 310,424 294,992 15,432 - 15,432
672
673 586 Meter Expenses
674 DPW S 2,840,279 2,704,310 135,969 - 135,969
675 DPW SNPD - - - - -
676 B2 2,840,279 2,704,310 135,969 - 135,969
677
678 587 Customer Installation Expenses
679 DPW S 17,375,269 16,392,901 982,368 - 982,368
680 DPW SNPD - - - - -
681 B2 17,375,269 16,392,901 982,368 - 982,368
682
683 588 Misc. Distribution Expenses
684 DPW S (365,267) (346,598) (18,668) - (18,668)
685 DPW SNPD 911,958 866,623 45,336 - 45,336
686 B2 546,692 520,024 26,667 - 26,667
687
688 589 Rents
689 DPW S 3,322,661 3,283,905 38,756 - 38,756
690 DPW SNPD 18,591 17,667 924 - 924
691 B2 3,341,252 3,301,572 39,680 - 39,680
692
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
693 590 Maint Supervision & Engineering
694 DPW S 3,140,325 2,867,821 272,504 - 272,504
695 DPW SNPD 3,001,656 2,852,436 149,220 - 149,220
696 B2 6,141,981 5,720,257 421,724 - 421,724
697
698 591 Maintenance of Structures
699 DPW S 1,840,797 1,729,480 111,317 - 111,317
700 DPW SNPD 114,475 108,785 5,691 - 5,691
701 B2 1,955,273 1,838,264 117,008 - 117,008
702
703 592 Maintenance of Station Equipment
704 DPW S 7,663,956 7,245,363 418,593 - 418,593
705 DPW SNPD 1,382,802 1,314,059 68,743 - 68,743
706 B2 9,046,758 8,559,422 487,336 - 487,336
707 593 Maintenance of Overhead Lines
708 DPW S 114,192,217 110,821,335 3,370,882 156,769 3,527,651
709 DPW SNPD 2,355,617 2,238,513 117,104 13,076 130,180
710 B2 116,547,834 113,059,848 3,487,986 169,845 3,657,831
711
712 594 Maintenance of Underground Lines
713 DPW S 31,848,158 30,715,268 1,132,890 - 1,132,890
714 DPW SNPD 31,373 29,813 1,560 - 1,560
715 B2 31,879,531 30,745,082 1,134,449 - 1,134,449
716
717 595 Maintenance of Line Transformers
718 DPW S - - - - -
719 DPW SNPD 1,195,363 1,135,939 59,425 - 59,425
720 B2 1,195,363 1,135,939 59,425 - 59,425
721
722 596 Maint of Street Lighting & Signal Sys.
723 DPW S 1,947,397 1,883,310 64,087 - 64,087
724 DPW SNPD - - - - -
725 B2 1,947,397 1,883,310 64,087 - 64,087
726
727 597 Maintenance of Meters
728 DPW S 668,670 634,683 33,987 - 33,987
729 DPW SNPD (116,474) (110,684) (5,790) - (5,790)
730 B2 552,196 523,999 28,197 - 28,197
731
732 598 Maint of Misc. Distribution Plant
733 DPW S 1,311,157 1,097,402 213,754 - 213,754
734 DPW SNPD 5,394,640 5,126,458 268,182 - 268,182
735 B2 6,705,796 6,223,860 481,936 - 481,936
736737 Total Distribution Expense B2 237,239,044 228,027,161 9,211,883 257,290 9,469,173
738
739
740 Summary of Distribution Expense by Facto
741 S 201,220,456 193,799,153 7,421,302 202,103 7,623,406
742 SNPD 36,018,588 34,228,007 1,790,581 55,186 1,845,767
743744 Total Distribution Expense by Facto 237,239,044 228,027,161 9,211,883 257,290 9,469,173
745
746 901 Supervision
747 CUST S 613 613 - - -
748 CUST CN 2,250,270 2,154,470 95,800 - 95,800
749 B2 2,250,883 2,155,083 95,800 - 95,800
750
751 902 Meter Reading Expense
752 CUST S 13,515,351 11,338,406 2,176,945 - 2,176,945
753 CUST CN 403,732 386,544 17,188 - 17,188
754 B2 13,919,083 11,724,949 2,194,133 - 2,194,133
755
756 903 Customer Receipts & Collections
757 CUST S 3,761,539 3,511,441 250,098 66,033 316,132
758 CUST CN 37,603,970 36,003,061 1,600,908 39,094 1,640,003
759 B2 41,365,509 39,514,502 1,851,006 105,128 1,956,134
760
761 904 Uncollectible Accounts
762 CUST S 12,678,875 11,719,561 959,315 (290,124) 669,190
763 P SG - - - - -
764 CUST CN 973 931 41 - 41
765 B2 12,679,848 11,720,492 959,356 (290,124) 669,232
766
767 905 Misc. Customer Accounts Expense
768 CUST S - - - - -
769 CUST CN 2,669 2,555 114 - 114
770 B2 2,669 2,555 114 - 114
771
772 Total Customer Accounts Expense B2 70,217,992 65,117,582 5,100,410 (184,996) 4,915,413
773
Page 2.122020 PROTOCOL
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
774 Summary of Customer Accts Exp by Facto
775 S 29,956,378 26,570,020 3,386,358 (224,091) 3,162,267
776 CN 40,261,613 38,547,562 1,714,052 39,094 1,753,146
777 SG - - - - -
778 Total Customer Accounts Expense by Facto 70,217,992 65,117,582 5,100,410 (184,996) 4,915,413
779
780 907 Supervision
781 CUST S - - - - -
782 CUST CN (535) (512) (23) - (23)
783 B2 (535) (512) (23) - (23)
784
785 908 Customer Assistance
786 CUST S 108,227,067 108,199,318 27,749 339 28,088
787 CUST CN 1,910,715 1,829,370 81,345 5,064 86,409
788
789
790 B2 110,137,782 110,028,688 109,094 5,403 114,496
791
792 909 Informational & Instructional Adv
793 CUST S 1,528,476 1,470,660 57,816 1,000 58,816
794 CUST CN 2,344,684 2,244,864 99,820 (243) 99,576
795 B2 3,873,160 3,715,524 157,636 756 158,393
796
797 910 Misc. Customer Service
798 CUST S - - - - -
799 CUST CN 1,265 1,211 54 - 54
800
801 B2 1,265 1,211 54 - 54
802
803 Total Customer Service Expense B2 114,011,672 113,744,911 266,761 6,159 272,920
804
805
806 Summary of Customer Service Exp by Facto
807 S 109,755,543 109,669,978 85,565 1,339 86,904
808 CN 4,256,129 4,074,934 181,196 4,821 186,016
809
810 Total Customer Service Expense by Facto B2 114,011,672 113,744,911 266,761 6,159 272,920
811
812
813 911 Supervision
814 CUST S - - - - -
815 CUST CN - - - - -
816 B2 - - - - -
817
818 912 Demonstration & Selling Expense
819 CUST S - - - - -
820 CUST CN - - - - -
821 B2 - - - - -
822
823 913 dvertising Expense
824 CUST S 293 293 - - -
825 CUST CN - - - - -
826 B2 293 293 - - -
827
828 916 Misc. Sales Expense
829 CUST S - - - - -
830 CUST CN - - - - -
831 B2 - - - - -
832
833 Total Sales Expense B2 293 293 - - -
834
835
836 Total Sales Expense by Facto
837 S 293 293 - - -
838 CN - - - - -
839 Total Sales Expense by Facto 293 293 - - -
840841 Total Customer Service Exp Including Sales B2 114,011,965 113,745,204 266,761 6,159 272,920
842 920 dministrative & General Salaries
843 PTD S 690,807 531,575 159,233 14,218 173,451
844 CUST CN - - - - -
845 PTD SO 75,436,909 71,307,837 4,129,072 95,056 4,224,128
846 B2 76,127,716 71,839,412 4,288,305 109,274 4,397,578
847
848 921 Office Supplies & expenses
849 PTD S (1,361,468) (1,378,211) 16,742 - 16,742
850 CUST CN 88,653 84,879 3,774 - 3,774
851 PTD SO 11,066,673 10,460,934 605,739 71,404 677,143
852 B2 9,793,857 9,167,602 626,256 71,404 697,660
853
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
854 922 &G Expenses Transferred
855 PTD S - - - - -
856 CUST CN - - - - -
857 PTD SO (38,091,540) (36,006,582) (2,084,957) - (2,084,957)
858 B2 (38,091,540) (36,006,582) (2,084,957) - (2,084,957)
859
860 923 Outside Services
861 PTD S 903,145 902,085 1,060 (54) 1,006
862 CUST CN - - - - -
863 PTD SO 26,349,474 24,907,224 1,442,250 (228,409) 1,213,841
864 B2 27,252,619 25,809,309 1,443,310 (228,463) 1,214,847
865
866 924 Property Insurance
867 PT S 11,825,571 11,712,027 113,544 - 113,544
868 PT SG - - - - -
869 PTD SO 4,207,600 3,977,296 230,305 (39,037) 191,268
870 B2 16,033,171 15,689,322 343,849 (39,037) 304,812
871
872 925 Injuries & Damages
873 PTD S 938,715 938,715 - - -
874 PTD SO 26,279,611 24,841,185 1,438,426 914,645 2,353,071
875 B2 27,218,326 25,779,900 1,438,426 914,645 2,353,071
876
877 926 Employee Pensions & Benefits
878 LABOR S (8,986,759) (8,986,759) - (890,957) (890,957)
879 CUST CN - - - - -
880 LABOR SO 133,778,031 126,455,632 7,322,399 214,237 7,536,636
881 B2 124,791,272 117,468,873 7,322,399 (676,720) 6,645,679
882
883 927 Franchise Requirements
884 DMSC S - - - - -
885 DMSC SO - - - - -
886 B2 - - - - -
887
888 928 Regulatory Commission Expense
889 DMSC S 17,752,605 16,764,048 988,556 (19,011) 969,545
890 P SE - - - - -
891 DMSC SO 2,679,506 2,532,842 146,664 - 146,664
892 FERC SG 5,995,306 5,663,325 331,981 1,506 333,487
893 B2 26,427,417 24,960,216 1,467,201 (17,505) 1,449,696
894
895 929 Duplicate Charges
896 LABOR S - - - - -
897 LABOR SO (125,437,524) (118,571,646) (6,865,878) (85) (6,865,963)
898 B2 (125,437,524) (118,571,646) (6,865,878) (85) (6,865,963)
899
900 930 Misc General Expenses
901 PTD S 40,224 40,224 - - -
902 CUST CN - - - - -
903 P SG - - - - -
904 LABOR SO 2,487,965 2,351,785 136,180 (914,515) (778,336)
905 B2 2,528,189 2,392,009 136,180 (914,515) (778,336)
906
907 931 Rents
908 PTD S (265,404) (272,800) 7,396 - 7,396
909 PTD SO 1,210,297 1,144,051 66,246 - 66,246
910 B2 944,893 871,251 73,642 - 73,642
911
912 935 Maintenance of General Plant
913 G S 497,559 489,061 8,498 - 8,498
914 CUST CN 34,753 33,273 1,480 - 1,480
915 G SO 25,525,965 24,128,790 1,397,175 4,281 1,401,456
916 B2 26,058,277 24,651,125 1,407,152 4,281 1,411,433
917918 Total Administrative & General Expense B2 173,646,675 164,050,789 9,595,885 (776,722) 8,819,163
919
920 Summary of A&G Expense by Facto
921 S 22,034,994 20,739,965 1,295,029 (895,805) 399,224
922 SO 145,492,969 137,529,347 7,963,621 117,577 8,081,199
923 SE - - - - -
924 SG 5,995,306 5,663,325 331,981 1,506 333,487
925 CN 123,406 118,152 5,254 - 5,254
926 Total A&G Expense by Facto 173,646,675 164,050,789 9,595,885 (776,722) 8,819,163
927928 Total O&M Expense B2 2,871,114,923 2,705,915,610 165,199,314 11,473,602 176,672,916
929 403SP Steam Depreciation
930 P S (6,748,935) (6,748,935) - - -
931 P SG 50,833,505 48,018,681 2,814,824 - 2,814,824
932 P SG 37,844,468 35,748,891 2,095,577 - 2,095,577
933 P SG 258,146,711 243,852,248 14,294,463 87,146 14,381,609
934 P SG - - - - -
935 B3 340,075,748 320,870,883 19,204,864 87,146 19,292,010
936
Page 2.142020 PROTOCOL
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
937 403NP Nuclear Depreciation
938 P SG - - - - -
939 B3 - - - - -
940
941 403HP Hydro Depreciation
942 P SG (21,774,320) (20,568,602) (1,205,718) - (1,205,718)
943 P SG 1,325,716 1,252,306 73,409 - 73,409
944 P SG 43,952,532 41,518,731 2,433,801 413,854 2,847,655
945 P SG 7,500,864 7,085,515 415,348 12,104 427,453
946 B3 31,004,791 29,287,951 1,716,841 425,958 2,142,799
947
948 403OP Other Production Depreciation
949 P S 14,660 14,660 - - -
950 P SG 70,313,209 66,419,727 3,893,482 55,820 3,949,302
951 P SG 4,133,743 3,904,843 228,899 - 228,899
952 P SG 137,762,589 130,134,205 7,628,384 773,500 8,401,884
953 B3 212,224,201 200,473,435 11,750,765 829,320 12,580,085
954
955 403TP Transmission Depreciation
956 T SG 8,326,555 7,865,486 461,070 - 461,070
957 T SG 10,449,830 9,871,188 578,643 - 578,643
958 T SG 115,525,372 109,128,338 6,397,033 201,504 6,598,538
959 B3 134,301,757 126,865,011 7,436,746 201,504 7,638,250
960
961
962
963 403 Distribution Depreciation
964 360 Land & Land Rights DPW S 424,653 403,072 21,581 - 21,581
965 361 Structures DPW S 2,182,313 2,130,574 51,739 - 51,739
966 362 Station Equipment DPW S 26,760,276 25,730,859 1,029,418 - 1,029,418
967 363 Storage Battery Equip DPW S - - - - -
968 364 Poles & Towers DPW S 46,660,471 43,203,991 3,456,481 210,866 3,667,346
969 365 OH Conductors DPW S 20,166,570 19,193,259 973,312 - 973,312
970 366 UG Conduit DPW S 9,539,219 9,265,760 273,460 - 273,460
971 367 UG Conductor DPW S 19,636,058 19,064,464 571,594 - 571,594
972 368 Line Trans DPW S 35,825,253 33,886,799 1,938,455 - 1,938,455
973 369 Services DPW S 20,933,530 19,841,185 1,092,345 - 1,092,345
974 370 Meters DPW S 10,177,079 9,405,205 771,874 - 771,874
975 371 Inst Cust Prem DPW S 458,722 451,182 7,541 - 7,541
976 372 Leased Property DPW S - - - - -
977 373 Street Lighting DPW S 2,257,271 2,223,714 33,556 - 33,556
978 B3 195,021,417 184,800,062 10,221,354 210,866 10,432,220
979
980 403GP General Depreciation
981 G-SITUS S 15,923,978 14,897,456 1,026,522 22,189 1,048,711
982 PT SG 16,977 16,037 940 - 940
983 PT SG 34,736 32,813 1,923 - 1,923
984 P SE 113,841 106,917 6,924 - 6,924
985 CUST CN 979,911 938,193 41,718 - 41,718
986 G-SG SG 10,200,934 9,636,073 564,860 3,368 568,228
987 PTD SO 17,209,447 16,267,481 941,967 53,425 995,392
988 G-SG SG 8,187 7,734 453 - 453
989 G-SG SG - - - - -
990 B3 44,488,010 41,902,702 2,585,308 78,981 2,664,289
991
992 403GV0 General Vehicles
993 G-SG SG - - - - -
994 B3 - - - - -
995
996 403MP Mining Depreciation
997 P SE - - - - -
998 B3 - - - - -
999
1000 403EP Experimental Plant Depreciation
1001 P SG - - - - -
1002 P SG - - - - -
1003 B3 - - - - -
1004 4031 RO Depreciation
1005 P S - - - - -
1006 B3 - - - - -
1007
1008
1009 Total Depreciation Expense B3 957,115,924 904,200,046 52,915,878 1,833,776 54,749,654
1010
1011 Summar S 204,211,119 192,963,243 11,247,876 233,054 11,480,931
1012 DGP - - - - -
1013 DGU - - - - -
1014 SG 734,601,606 693,924,213 40,677,394 1,547,297 42,224,690
1015 SO 17,209,447 16,267,481 941,967 53,425 995,392
1016 CN 979,911 938,193 41,718 - 41,718
1017 SE 113,841 106,917 6,924 - 6,924
1018 SSGCH - - - - -
1019 SSGCT - - - - - 1020 Total Depreciation Expense By Facto 957,115,924 904,200,046 52,915,878 1,833,776 54,749,654
Page 2.152020 PROTOCOL
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1021
1022 404GP mort of LT Plant - Leasehold Improvements
1023 I-SITUS S 427,902 427,902 - - -
1024 I-SG SG - - - - -
1025 PTD SO 164,055 155,076 8,980 - 8,980
1026 P SG - - - - -
1027 CUST CN - - - - -
1028 P SG - - - - -
1029 B4 591,958 582,978 8,980 - 8,980
1030
1031 404SP mort of LT Plant - Cap Lease Steam
1032 P SG - - - - -
1033 P SG - - - - -
1034 B4 - - - - -
1035
1036 404IP mort of LT Plant - Intangible Plant
1037 I-SITUS S 4,405,533 4,382,491 23,042 - 23,042
1038 P SE 1,821 1,710 111 - 111
1039 I-SG SG 16,309,535 15,406,420 903,114 3,987 907,102
1040 PTD SO 18,277,360 17,276,941 1,000,419 80,012 1,080,432
1041 CUST CN 15,130,050 14,485,920 644,129 35,707 679,836
1042 I-SG SG 2,697,181 2,547,828 149,352 294,171 443,523
1043 I-SG SG 312,744 295,427 17,318 - 17,318
1044 P SG 78,646 74,291 4,355 - 4,355
1045 I-SG SG - - - - -
1046 I-SG SG - - - - -
1047 P SG 12,470 11,780 691 - 691
1048 B4 57,225,339 54,482,809 2,742,531 413,878 3,156,409
1049
1050 404MP mort of LT Plant - Mining Plant
1051 P SE - - - - -
1052 B4 - - - - -
1053
1054 404OP mort of LT Plant - Other Plant
1055 P S 15,652 15,652 - - -
1056 B4 15,652 15,652 - - -
1057
1058
1059 404HP mortization of Other Electric Plant
1060 P SG 311,696 294,436 17,260 - 17,260
1061 P SG - - - - -
1062 P SG - - - - -
1063 B4 311,696 294,436 17,260 - 17,260
1064
1065 Total Amortization of Limited Term Plant B4 58,144,644 55,375,874 2,768,770 413,878 3,182,648
1066
1067
1068 405 mortization of Other Electric Plant
1069 GP S - - - - -
1070
1071 B4 - - - - -
1072
1073 406 mortization of Plant Acquisition Adj
1074 P S 301,635 301,635 - - -
1075 P SG - - - - -
1076 P SG - - - - -
1077 P SG 2,811,488 2,655,806 155,682 (175,921) (20,239)
1078 P SO - - - - -
1079 B4 3,113,124 2,957,442 155,682 (175,921) (20,239)
1080 407 mort of Prop Losses, Unrec Plant, etc
1081 DPW S 11,023,205 8,317,347 2,705,858 6,260,069 8,965,927
1082 GP SO - - - - -
1083 P SG-P - - - - -
1084 P SE - - - - -
1085 P SG 24,742 23,372 1,370 63,655 65,025
1086 P TROJP - - - - -
1087 B4 11,047,948 8,340,720 2,707,228 6,323,724 9,030,952
1088
1089 Total Amortization Expense B4 72,305,716 66,674,036 5,631,680 6,561,681 12,193,361
1090
1091
1092
1093 Summary of Amortization Expense by Facto
1094 S 16,173,927 13,445,028 2,728,900 6,260,069 8,988,969
1095 SE 1,821 1,710 111 - 111
1096 TROJP - - - - -
1097 DGP - - - - -
1098 DGU - - - - -
1099 SO 18,441,415 17,432,016 1,009,399 80,012 1,089,411
1100 SSGCT - - - - -
1101 SSGCH - - - - -
1102 SG-P - - - - -
1103 CN 15,130,050 14,485,920 644,129 35,707 679,836
1104 SG 22,558,502 21,309,361 1,249,141 185,893 1,435,034
1105 Total Amortization Expense by Facto 72,305,716 66,674,036 5,631,680 6,561,681 12,193,361
Page 2.162020 PROTOCOL
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1106 408 Taxes Other Than Income
1107 DMSC S 33,399,390 33,399,390 - - -
1108 GP GPS 163,475,988 154,528,058 8,947,930 1,276,650 10,224,580
1109 GP SO 13,452,170 12,715,859 736,310 - 736,310
1110 P SE 973,574 914,359 59,215 - 59,215
1111 P SG 2,105,610 1,989,015 116,595 10,984 127,579
1112 DMSC OPRV-ID - - - - -
1113 GP EXCTA - - - - -
1114 GP SG - - - - -
1115
1116
11171118 Total Taxes Other Than Income B5 213,406,731 203,546,681 9,860,050 1,287,634 11,147,684
1119
1120
1121 41140 Deferred Investment Tax Credit - Fed
1122 PTD DGU (1,339,178) (1,194,840) (144,337) - (144,337)
1123
1124 B7 (1,339,178) (1,194,840) (144,337) - (144,337)
1125
1126 41141 Deferred Investment Tax Credit - Idaho
1127 PTD DGU - - - - -
1128
1129 B7 - - - - -
1130
1131 Total Deferred ITC B7 (1,339,178) (1,194,840) (144,337) - (144,337)
1132
1133
1134 427 Interest on Long-Term Debt
1135 GP S - - - 157,118 157,118
1136 GP SNP 405,404,301 383,222,904 22,181,397 - 22,181,397
1137 B6 405,404,301 383,222,904 22,181,397 157,118 22,338,514
1138
1139 428 mortization of Debt Disc & Exp
1140 GP SNP 5,148,558 4,866,858 281,700 - 281,700
1141 B6 5,148,558 4,866,858 281,700 - 281,700
1142
1143 429 mortization of Premium on Debt
1144 GP SNP (9,641) (9,114) (528) - (528)
1145 B6 (9,641) (9,114) (528) - (528)
1146
1147 431 Other Interest Expense
1148 NUTIL OTH - - - - -
1149 GP SO - - - - -
1150 GP SNP 18,094,181 17,104,172 990,010 - 990,010
1151 B6 18,094,181 17,104,172 990,010 - 990,010
1152
1153 432 FUDC - Borrowed
1154 GP SNP (23,737,375) (22,438,602) (1,298,773) - (1,298,773)
1155 (23,737,375) (22,438,602) (1,298,773) - (1,298,773)
1156
1157 Total Elec. Interest Deductions for Ta B6 404,900,024 382,746,218 22,153,806 157,118 22,310,923
1158
1159 Non-Utility Portion of Interest
1160 427 NUTIL NUTIL - - - - -
1161 428 NUTIL NUTIL - - - - -
1162 429 NUTIL NUTIL - - - - -
1163 431 NUTIL NUTIL - - - - -
1164
1165 Total Non-utility Interest - - - - -
1166
1167 Total Interest Deductions for Ta B6 404,900,024 382,746,218 22,153,806 157,118 22,310,923
1168
1169
1170 419 Interest & Dividends
1171 GP S - - - - -
1172 GP SNP (49,860,757) (47,132,663) (2,728,094) - (2,728,094)
1173 Total Operating Deductions for Ta B6 (49,860,757) (47,132,663) (2,728,094) - (2,728,094)
1174
1175
1176 41010 Deferred Income Tax - Federal-DR
1177 GP S 24,837,891 21,585,520 3,252,371 (4,231,161) (978,790)
1178 CUST CN - - - - -
1179 PT SG - - - - -
1180 LABOR SO 9,377,547 8,864,263 513,284 155,591 668,875
1181 GP SNP 18,095,279 17,105,209 990,070 - 990,070
1182 P SE (20,035,819) (18,817,202) (1,218,617) 1,279,516 60,899
1183 PT SG 40,782,177 38,523,929 2,258,248 268,335 2,526,583
1184 P SGCT - - - - -
1185 GP GPS 21,730,414 20,540,990 1,189,424 - 1,189,424
1186 TAXDEPR TAXDEPR 354,232,048 334,490,140 19,741,908 - 19,741,908
1187 CUST BADDEBT - - - - -
1188 CUST SCHMDEXP - - - - -
1189 P IBT - - - - -
1190 DPW SNPD (48,860) (46,431) (2,429) - (2,429)
1191 B7 448,970,677 422,246,418 26,724,259 (2,527,720) 24,196,539
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1192
1193
1194
1195 41110 Deferred Income Tax - Federal-CR
1196 GP S (99,880,458) (96,959,655) (2,920,802) (1,733,169) (4,653,971)
1197 P SE 13,185,231 12,383,280 801,951 (1,480,918) (678,967)
1198 P SG - - - - -
1199 GP SNP (10,115,501) (9,562,039) (553,462) - (553,462)
1200 PT SG 125,110 118,182 6,928 (447,634) (440,706)
1201 DPW CIAC (30,541,038) (29,022,761) (1,518,277) - (1,518,277)
1202 LABOR SO (3,406,899) (3,220,421) (186,478) (60,250) (246,728)
1203 PT SNPD (975,981) (927,462) (48,519) - (48,519)
1204 CUST CN - - - (8,779) (8,779)
1205 P SGCT - - - - -
1206 BOOKDEPR SCHMDEXP (261,881,949) (247,403,334) (14,478,615) - (14,478,615)
1207 P TROJD 19,530 18,430 1,100 - 1,100
1208 CUST BADDEBT 20,247 18,715 1,532 - 1,532
1209 GP GPS 255,301 241,327 13,974 - 13,974
1210
1211 B7 (393,196,407) (374,315,738) (18,880,668) (3,730,749) (22,611,417)
12121213 Total Deferred Income Taxes B7 55,774,270 47,930,680 7,843,591 (6,258,469) 1,585,122
1214 SCHMAF Additions - Flow Through
1215 SCHMAF S - - - - -
1216 SCHMAF SNP - - - - -
1217 SCHMAF SO - - - - -
1218 SCHMAF SE - - - - -
1219 SCHMAF TROJP - - - - -
1220 SCHMAF SG - - - - -
1221 B6 - - - - -
1222
1223 SCHMAP Additions - Permanent
1224 P S - - - - -
1225 P SE 103,116 96,844 6,272 - 6,272
1226 LABOR SNP - - - - -
1227 SCHMAP-SO SO 1,966,687 1,859,039 107,647 - 107,647
1228 SCHMAP SG - - - - -
1229 BOOKDEPR SCHMDEXP 129,988 122,801 7,187 - 7,187
1230 B6 2,199,790 2,078,685 121,106 - 121,106
1231
1232 SCHMAT Additions - Temporar
1233 SCHMAT-SIT S (68,890,145) (71,530,062) 2,639,917 1,092,760 3,732,677
1234 P SG - - - - -
1235 DPW CIAC 124,218,224 118,043,002 6,175,222 - 6,175,222
1236 SCHMAT-SN SNP 41,142,334 38,891,262 2,251,072 - 2,251,072
1237 P TROJD (79,436) (74,960) (4,476) - (4,476)
1238 P SGCT - - - - -
1239 SCHMAT-SE SE (53,627,720) (50,365,978) (3,261,742) 6,023,274 2,761,532
1240 P SG 2,466,528 2,329,948 136,580 1,820,641 1,957,221
1241 CUST CN - - - 35,707 35,707
1242 SCHMAT-SO SO 13,856,717 13,098,263 758,453 245,052 1,003,506
1243 SCHMAT-SN SNPD 3,969,565 3,772,227 197,338 - 197,338
1244 DPW BADDEBT (82,350) (76,119) (6,231) - (6,231)
1245 SCHMAT-GP GPS (1,038,374) (981,538) (56,836) - (56,836)
1246 BOOKDEPR SCHMDEXP 1,065,140,968 1,006,252,730 58,888,238 - 58,888,238
1247 B6 1,127,076,312 1,059,358,777 67,717,535 9,217,435 76,934,970
1248
1249 TOTAL SCHEDULE - M ADDITIONS B6 1,129,276,103 1,061,437,461 67,838,641 9,217,435 77,056,076
1250
1251 SCHMDF Deductions - Flow Through
1252 SCHMDF S - - - - -
1253 SCHMDF DGP - - - - -
1254 SCHMDF DGU - - - - -
1255 B6 - - - - -
1256 SCHMDP Deductions - Permanent
1257 SCHMDP S - - - - -
1258 P SE 7,145,561 6,710,954 434,607 - 434,607
1259 PTD SNP 107,935 102,029 5,906 - 5,906
1260 BOOKDEPR SCHMDEXP - - - - -
1261 P SG - - - - -
1262 SCHMDP-SO SO - - - - -
1263 B6 7,253,496 6,812,983 440,512 - 440,512
1264
1265 SCHMDT Deductions - Temporar
1266 GP S 101,022,065 87,793,847 13,228,218 (17,209,232) (3,981,014)
1267 DPW BADDEBT - - - - -
1268 SCHMDT-SN SNP 73,598,132 69,571,264 4,026,867 - 4,026,867
1269 SCHMDT CN - - - - -
1270 SCHMDT SG - - - - -
1271 CUST DGP - - - - -
1272 P SE (81,490,805) (76,534,376) (4,956,429) 5,204,119 247,691
1273 SCHMDT-SG SG 165,871,560 156,686,687 9,184,873 1,091,387 10,276,260
1274 SCHMDT-GP GPS 88,383,156 83,545,465 4,837,691 - 4,837,691
1275 SCHMDT-SO SO 38,140,880 36,053,222 2,087,658 632,827 2,720,485
1276 TAXDEPR TAXDEPR 1,440,752,472 1,360,457,074 80,295,398 - 80,295,398
1277 DPW SNPD (198,733) (188,853) (9,880) - (9,880)
1278 B6 1,826,078,727 1,717,384,331 108,694,396 (10,280,899) 98,413,497
Page 2.182020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1279
1280 TOTAL SCHEDULE - M DEDUCTIONS B6 1,833,332,223 1,724,197,314 109,134,909 (10,280,899) 98,854,010
12811282 TOTAL SCHEDULE - M ADJUSTMENTS B6 (704,056,120) (662,759,853) (41,296,268) 19,498,334 (21,797,934)
1283
1284
1285
1286 40911 State Income Taxes
1287 IBT 5,842,415 4,825,705 1,016,710 99,563 1,116,273
1288 IBT SE - - - - -
1289 PTC P SG - - - - -
1290 IBT IBT - - - - - 1291 Total State Tax Expense 5,842,415 4,825,705 1,016,710 99,563 1,116,273
1292
1293
1294 Calculation of Taxable Income:
1295 Operating Revenues 5,291,852,139 4,975,281,417 316,570,722 3,943,137 320,513,859
1296 Operating Deductions:
1297 O & M Expenses 2,871,114,923 2,705,915,610 165,199,314 11,473,602 176,672,916
1298 Depreciation Expense 957,115,924 904,200,046 52,915,878 1,833,776 54,749,654
1299 Amortization Expense 72,305,716 66,674,036 5,631,680 6,561,681 12,193,361
1300 Taxes Other Than Income 213,406,731 203,546,681 9,860,050 1,287,634 11,147,684
1301 Interest & Dividends (AFUDC-Equity) (49,860,757) (47,132,663) (2,728,094) - (2,728,094)
1302 Misc Revenue & Expense (2,362,517) (2,209,851) (152,665) (65,364) (218,029)
1303 Total Operating Deductions 4,061,720,020 3,830,993,858 230,726,162 21,091,330 251,817,492
1304 Other Deductions:
1305 Interest Deductions 404,900,024 382,746,218 22,153,806 157,118 22,310,923
1306 Interest on PCRBS - - - - -
1307 Schedule M Adjustments (704,056,120) (662,759,853) (41,296,268) 19,498,334 (21,797,934)
1308
1309 Income Before State Taxes 121,175,975 98,781,488 22,394,487 2,193,024 24,587,510
1310
1311 State Income Taxes 5,842,415 4,825,705 1,016,710 99,563 1,116,273
1312
1313 Total Taxable Income 115,333,560 93,955,783 21,377,777 2,093,460 23,471,237
1314
1315 Tax Rate 21.0% 21.0% 21.0% 21.0% 21.0%
1316
1317 Federal Income Tax - Calculated 24,220,048 19,730,715 4,489,333 439,627 4,928,960
1318
1319 djustments to Calculated Tax:
1320 40910 PMI P SE (103,060) (96,792) (6,268) - (6,268)
1321 40910 PTC P SG (164,180,328) (155,089,104) (9,091,224) (2,471,733) (11,562,957)
1322 40910 P SO (11,160) (10,549) (611) - (611)
1323 40910 IRS Settle LABOR S - - - - -
1324 Federal Income Tax Expense (140,074,500) (135,465,730) (4,608,770) (2,032,106) (6,640,876)
1325
1326 Total Operating Expenses 4,031,783,785 3,794,222,335 237,561,450 12,900,318 250,461,768
1327 310 Land and Land Rights
1328 P SG 2,327,033 2,198,177 128,856 - 128,856
1329 P SG 33,769,530 31,899,596 1,869,934 - 1,869,934
1330 P SG 54,231,745 51,228,748 3,002,996 - 3,002,996
1331 P S - - - - -
1332 P SG 1,266,851 1,196,701 70,150 - 70,150
1333 B8 91,595,159 86,523,223 5,071,936 - 5,071,936
1334
1335 311 Structures and Improvements
1336 P SG 226,254,841 213,726,340 12,528,501 - 12,528,501
1337 P SG 313,160,674 295,819,901 17,340,773 - 17,340,773
1338 P SG 459,951,988 434,482,879 25,469,109 - 25,469,109
1339 P SG - - - - -
1340 B8 999,367,503 944,029,120 55,338,383 - 55,338,383
1341
1342 312 Boiler Plant Equipment
1343 P SG 586,170,735 553,712,464 32,458,271 - 32,458,271
1344 P SG 464,668,427 438,938,153 25,730,274 - 25,730,274
1345 P SG 3,294,541,299 3,112,111,323 182,429,976 1,707,348 184,137,323
1346 P SG - - - - -
1347 B8 4,345,380,461 4,104,761,940 240,618,520 1,707,348 242,325,868
1348
1349 314 Turbogenerator Units
1350 P SG 108,924,183 102,892,680 6,031,503 - 6,031,503
1351 P SG 109,119,017 103,076,725 6,042,292 - 6,042,292
1352 P SG 728,711,956 688,360,693 40,351,264 - 40,351,264
1353 P SG - - - - -
1354 B8 946,755,156 894,330,097 52,425,058 - 52,425,058
1355
1356 315 ccessory Electric Equipment
1357 P SG 85,743,866 80,995,936 4,747,930 - 4,747,930
1358 P SG 133,124,041 125,752,510 7,371,532 - 7,371,532
1359 P SG 205,244,254 193,879,181 11,365,074 - 11,365,074
1360 P SG - - - - -
1361 B8 424,112,162 400,627,627 23,484,535 - 23,484,535
1362
1363
1364
Page 2.192020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1365 316 Misc Power Plant Equipment
1366 P SG 2,348,343 2,218,308 130,036 - 130,036
1367 P SG 4,912,823 4,640,783 272,040 - 272,040
1368 P SG 23,954,950 22,628,483 1,326,467 - 1,326,467
1369 P SG - - - - -
1370 B8 31,216,117 29,487,574 1,728,543 - 1,728,543
1371
1372 317 Steam Plant ARO
1373 P S - - - - -
1374 B8 - - - - -
1375
1376 SP Unclassified Steam Plant - Account 300
1377 p SG - - - - -
1378 P SG 73,961,131 69,865,651 4,095,480 - 4,095,480
1379 B8 73,961,131 69,865,651 4,095,480 - 4,095,480
1380
13811382 Total Steam Production Plant B8 6,912,387,689 6,529,625,233 382,762,456 1,707,348 384,469,803
1383
1384
1385 Summary of Steam Production Plant by Facto
1386 S - - - - -
1387 DGP - - - - -
1388 DGU - - - - -
1389 SG 6,912,387,689 6,529,625,233 382,762,456 1,707,348 384,469,803
1390 SSGCH - - - - - 1391 Total Steam Production Plant by Facto 6,912,387,689 6,529,625,233 382,762,456 1,707,348 384,469,803
1392 320 Land and Land Rights
1393 P SG - - - - -
1394 P SG - - - - -
1395 B8 - - - - -
1396
1397 321 Structures and Improvements
1398 P SG - - - - -
1399 P SG B8 - - - - -
1400 - - - - -
1401
1402 322 Reactor Plant Equipment
1403 P SG - - - - -
1404 P SG - - - - -
1405 B8 - - - - -
1406
1407 323 Turbogenerator Units
1408 P SG - - - - -
1409 P SG - - - - -
1410 B8 - - - - -
1411
1412 324 Land and Land Rights
1413 P SG - - - - -
1414 P SG - - - - -
1415 B8 - - - - -
1416
1417 325 Misc. Power Plant Equipment
1418 P SG - - - - -
1419 P SG - - - - -
1420 B8 - - - - -
1421
1422
1423 NP Unclassified Nuclear Plant - Acct 300
1424 P SG - - - - -
1425 B8 - - - - -
1426
1427
1428 Total Nuclear Production Plant B8 - - - - -
1429
1430
1431
1432 Summary of Nuclear Production Plant by Facto
1433 DGP - - - - -
1434 DGU - - - - -
1435 SG - - - - -
1436
1437 Total Nuclear Plant by Facto - - - - -
1438
1439 330 Land and Land Rights
1440 P SG 10,332,372 9,760,233 572,139 - 572,139
1441 P SG 5,268,322 4,976,597 291,725 - 291,725
1442 P SG 21,966,313 20,749,963 1,216,350 - 1,216,350
1443 P SG 1,316,755 1,243,842 72,913 - 72,913
1444 B8 38,883,761 36,730,635 2,153,126 - 2,153,126
1445
1446 331 Structures and Improvements
1447 P SG 19,396,635 18,322,578 1,074,058 - 1,074,058
1448 P SG 4,838,439 4,570,519 267,921 - 267,921
1449 P SG 251,904,148 237,955,357 13,948,791 - 13,948,791
1450 P SG 15,033,275 14,200,831 832,444 - 832,444
1451 B8 291,172,497 275,049,284 16,123,213 - 16,123,213
1452
Page 2.202020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1453 332 Reservoirs, Dams & Waterways
1454 P SG 145,182,405 137,143,160 8,039,244 - 8,039,244
1455 P SG 18,775,808 17,736,128 1,039,680 - 1,039,680
1456 P SG 290,377,637 274,298,438 16,079,199 2,042,452 18,121,651
1457 P SG 80,182,236 75,742,273 4,439,964 517,625 4,957,589
1458 B8 534,518,087 504,919,999 29,598,087 2,560,077 32,158,165
1459
1460 333 Water Wheel, Turbines, & Generators
1461 P SG 28,708,503 27,118,816 1,589,688 - 1,589,688
1462 P SG 6,690,812 6,320,319 370,493 - 370,493
1463 P SG 67,716,453 63,966,762 3,749,691 - 3,749,691
1464 P SG 43,928,952 41,496,456 2,432,496 - 2,432,496
1465 B8 147,044,720 138,902,353 8,142,367 - 8,142,367
1466
1467 334 ccessory Electric Equipment
1468 P SG 3,653,216 3,450,925 202,291 - 202,291
1469 P SG 3,335,903 3,151,183 184,720 - 184,720
1470 P SG 68,606,273 64,807,310 3,798,963 - 3,798,963
1471 P SG 11,197,573 10,577,526 620,048 - 620,048
1472 B8 86,792,965 81,986,943 4,806,022 - 4,806,022
1473
1474
1475
1476 335 Misc. Power Plant Equipment
1477 P SG 1,129,697 1,067,142 62,555 - 62,555
1478 P SG 153,991 145,464 8,527 - 8,527
1479 P SG 1,261,938 1,192,060 69,878 - 69,878
1480 P SG 18,279 17,267 1,012 - 1,012
1481 B8 2,563,904 2,421,932 141,972 - 141,972
1482
1483 336 Roads, Railroads & Bridges
1484 P SG 4,363,451 4,121,831 241,619 - 241,619
1485 P SG 734,401 693,735 40,666 - 40,666
1486 P SG 18,843,685 17,800,246 1,043,439 - 1,043,439
1487 P SG 2,333,429 2,204,219 129,210 - 129,210
1488 B8 26,274,965 24,820,031 1,454,934 - 1,454,934
1489
1490 337 Hydro Plant ARO
1491 P S - - - - -
1492 B8 - - - - -
1493
1494 HP Unclassified Hydro Plant - Acct 300
1495 P S - - - - -
1496 P SG - - - - -
1497 P SG - - - - -
1498 P SG - - - - -
1499 B8 - - - - -
1500
1501 Total Hydraulic Production Plant B8 1,127,250,900 1,064,831,178 62,419,723 2,560,077 64,979,800
1502
1503 Summary of Hydraulic Plant by Facto
1504 S - - - - -
1505 SG 1,127,250,900 1,064,831,178 62,419,723 2,560,077 64,979,800
1506 DGP - - - - -
1507 DGU - - - - -
1508 Total Hydraulic Plant by Facto 1,127,250,900 1,064,831,178 62,419,723 2,560,077 64,979,800
1509
1510 340 Land and Land Rights
1511 P S 74,986 74,986 - - -
1512 P SG 39,022,504 36,861,695 2,160,809 - 2,160,809
1513 P SG 11,778,739 11,126,510 652,229 - 652,229
1514 P SG 235,129 222,110 13,020 - 13,020
1515 B8 51,111,358 48,285,301 2,826,058 - 2,826,058
1516
1517 341 Structures and Improvements
1518 P S 73,237 73,237 - - -
1519 P SG 170,336,563 160,904,447 9,432,116 - 9,432,116
1520 P SG 97,575,831 92,172,725 5,403,106 - 5,403,106
1521 P SG 4,273,000 4,036,389 236,611 - 236,611
1522 B8 272,258,632 257,186,799 15,071,833 - 15,071,833
1523
1524 342 Fuel Holders, Producers & Accessories
1525 P SG 13,623,206 12,868,842 754,363 - 754,363
1526 P SG - - - - -
1527 P SG 2,789,123 2,634,680 154,443 - 154,443
1528 B8 16,412,329 15,503,522 908,807 - 908,807
1529
1530 343 Prime Movers
1531 P S - - - - -
1532 P SG - - - - -
1533 P SG 2,890,724,066 2,730,654,826 160,069,240 - 160,069,240
1534 P SG 1,077,212,042 1,017,563,141 59,648,901 1,683,856 61,332,757
1535 P SG 57,994,615 54,783,256 3,211,359 - 3,211,359
1536 B8 4,025,930,723 3,803,001,223 222,929,500 1,683,856 224,613,356
1537
Page 2.212020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1538 344 Generators
1539 P S 284,866 284,866 - - -
1540 P SG 165,517,764 156,352,482 9,165,283 - 9,165,283
1541 P SG 407,604,721 385,034,259 22,570,462 - 22,570,462
1542 P SG 17,799,825 16,814,188 985,637 - 985,637
1543 B8 591,207,177 558,485,795 32,721,382 - 32,721,382
1544
1545 345 ccessory Electric Plant
1546 P S 325,243 325,243 - - -
1547 P SG 241,081,920 227,732,393 13,349,527 - 13,349,527
1548 P SG 211,292,379 199,592,400 11,699,979 - 11,699,979
1549 P SG 2,901,493 2,740,827 160,666 - 160,666
1550 B8 455,601,035 430,390,863 25,210,172 - 25,210,172
1551
1552
1553
1554 346 Misc. Power Plant Equipment
1555 P SG 12,618,225 11,919,511 698,714 - 698,714
1556 P SG 11,832,277 11,177,084 655,194 - 655,194
1557 P SG - - - - -
1558 B8 24,450,503 23,096,595 1,353,908 - 1,353,908
1559
1560 347 Other Production ARO
1561 P S - - - - -
1562 B8 - - - - -
1563
1564 OP Unclassified Other Prod Plant-Acct 102
1565 P S - - - - -
1566 P SG (553,173) (522,542) (30,631) - (30,631)
1567 (553,173) (522,542) (30,631) - (30,631)
1568
1569 Total Other Production Plant B8 5,436,418,583 5,135,427,556 300,991,027 1,683,856 302,674,883
1570
1571 Summary of Other Production Plant by Facto
1572 S 758,332 758,332 - - -
1573 DGU - - - - -
1574 SG 5,435,660,250 5,134,669,224 300,991,027 1,683,856 302,674,883
1575 SSGCT - - - - -
1576 Total of Other Production Plant by Facto 5,436,418,583 5,135,427,556 300,991,027 1,683,856 302,674,883
1577
1578 Experimental Plant
1579 103 Experimental Plant
1580 P SG - - - - -
1581 Total Experimental Production Plant B8 - - - - -
1582
1583 Total Production Plant B8 13,476,057,172 12,729,883,966 746,173,205 5,951,281 752,124,486
1584 350 Land and Land Rights
1585 T SG 20,985,485 19,823,447 1,162,038 - 1,162,038
1586 T SG 47,136,327 44,526,228 2,610,099 - 2,610,099
1587 T SG 247,785,191 234,064,481 13,720,710 - 13,720,710
1588 B8 315,907,003 298,414,156 17,492,847 - 17,492,847
1589
1590 352 Structures and Improvements
1591 T S - - - - -
1592 T SG 6,936,651 6,552,545 384,106 - 384,106
1593 T SG 17,671,252 16,692,734 978,517 - 978,517
1594 T SG 330,851,521 312,531,146 18,320,376 - 18,320,376
1595 B8 355,459,424 335,776,425 19,682,999 - 19,682,999
1596
1597 353 Station Equipment
1598 T SG 104,824,422 99,019,937 5,804,485 - 5,804,485
1599 T SG 150,546,561 142,210,285 8,336,276 - 8,336,276
1600 T SG 2,258,652,087 2,133,582,826 125,069,261 - 125,069,261
1601 B8 2,514,023,069 2,374,813,047 139,210,022 - 139,210,022
1602
1603 354 Towers and Fixtures
1604 T SG 128,106,134 121,012,461 7,093,673 - 7,093,673
1605 T SG 131,173,758 123,910,220 7,263,538 - 7,263,538
1606 T SG 1,238,939,666 1,170,335,355 68,604,310 - 68,604,310
1607 B8 1,498,219,558 1,415,258,036 82,961,521 - 82,961,521
1608
1609 355 Poles and Fixtures
1610 T SG 59,668,124 56,364,097 3,304,027 - 3,304,027
1611 T SG 113,268,382 106,996,326 6,272,056 - 6,272,056
1612 T SG 1,044,901,179 987,041,441 57,859,738 12,779,865 70,639,603
1613 B8 1,217,837,686 1,150,401,864 67,435,822 12,779,865 80,215,687
1614
1615 356 Clearing and Grading
1616 T SG 157,360,781 148,647,178 8,713,603 - 8,713,603
1617 T SG 156,966,397 148,274,633 8,691,764 - 8,691,764
1618 T SG 1,286,284,643 1,215,058,680 71,225,963 - 71,225,963
1619 B8 1,600,611,821 1,511,980,492 88,631,330 - 88,631,330
1620
1621 357 Underground Conduit
1622 T SG 6,371 6,018 353 - 353
1623 T SG 91,651 86,576 5,075 - 5,075
1624 T SG 3,759,964 3,551,762 208,202 - 208,202
1625 B8 3,857,985 3,644,356 213,630 - 213,630
1626
1627 358 Underground Conductors
1628 T SG - - - - -
1629 T SG 1,087,552 1,027,331 60,221 - 60,221
1630 T SG 7,993,065 7,550,462 442,603 - 442,603
1631 B8 9,080,617 8,577,793 502,825 - 502,825
1632
Page 2.222020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1633 359 Roads and Trails
1634 T SG 1,863,032 1,759,869 103,162 - 103,162
1635 T SG 435,969 411,827 24,141 - 24,141
1636 T SG 9,842,468 9,297,457 545,011 - 545,011
1637 B8 12,141,468 11,469,154 672,314 - 672,314
1638
1639 TP Unclassified Trans Plant - Acct 300
1640 T SG 362,884,464 342,790,315 20,094,149 - 20,094,149
1641 B8 362,884,464 342,790,315 20,094,149 - 20,094,149
1642
1643 TS0 Unclassified Trans Sub Plant - Acct 300
1644 T SG - - - - -
1645 B8 - - - - -
16461647 Total Transmission Plant B8 7,890,023,096 7,453,125,637 436,897,459 12,779,865 449,677,324
1648 Summary of Transmission Plant by Facto
1649 DGP - - - - -
1650 DGU - - - - -
1651 SG 7,890,023,096 7,453,125,637 436,897,459 12,779,865 449,677,324 1652 Total Transmission Plant by Facto 7,890,023,096 7,453,125,637 436,897,459 12,779,865 449,677,324
1653 360 Land and Land Rights
1654 DPW S 66,531,412 64,624,165 1,907,246 - 1,907,246
1655 B8 66,531,412 64,624,165 1,907,246 - 1,907,246
1656
1657 361 Structures and Improvements
1658 DPW S 134,069,555 129,852,600 4,216,954 - 4,216,954
1659 B8 134,069,555 129,852,600 4,216,954 - 4,216,954
1660
1661 362 Station Equipment
1662 DPW S 1,085,594,336 1,042,099,454 43,494,882 - 43,494,882
1663 B8 1,085,594,336 1,042,099,454 43,494,882 - 43,494,882
1664
1665 363 Storage Battery Equipment
1666 DPW S - - - - -
1667 B8 - - - - -
1668
1669 364 Poles, Towers & Fixtures
1670 DPW S 1,411,480,586 1,309,625,939 101,854,647 10,378,056 112,232,703
1671 B8 1,411,480,586 1,309,625,939 101,854,647 10,378,056 112,232,703
1672
1673 365 Overhead Conductors
1674 DPW S 882,009,833 838,613,420 43,396,412 - 43,396,412
1675 B8 882,009,833 838,613,420 43,396,412 - 43,396,412
1676
1677 366 Underground Conduit
1678 DPW S 438,909,163 426,234,653 12,674,510 - 12,674,510
1679 B8 438,909,163 426,234,653 12,674,510 - 12,674,510
1680
1681
1682
1683
1684 367 Underground Conductors
1685 DPW S 1,018,825,578 985,592,737 33,232,840 - 33,232,840
1686 B8 1,018,825,578 985,592,737 33,232,840 - 33,232,840
1687
1688 368 Line Transformers
1689 DPW S 1,536,631,286 1,446,780,542 89,850,744 - 89,850,744
1690 B8 1,536,631,286 1,446,780,542 89,850,744 - 89,850,744
1691
1692 369 Services
1693 DPW S 956,983,681 907,164,794 49,818,888 - 49,818,888
1694 B8 956,983,681 907,164,794 49,818,888 - 49,818,888
1695
1696 370 Meters
1697 DPW S 264,958,265 244,442,538 20,515,727 - 20,515,727
1698 B8 264,958,265 244,442,538 20,515,727 - 20,515,727
1699
1700 371 Installations on Customers' Premises
1701 DPW S 8,797,990 8,627,390 170,600 - 170,600
1702 B8 8,797,990 8,627,390 170,600 - 170,600
1703
1704 372 Leased Propert
1705 DPW S - - - - -
1706 B8 - - - - -
1707
1708 373 Street Lights
1709 DPW S 62,893,433 62,050,718 842,715 - 842,715
1710 B8 62,893,433 62,050,718 842,715 - 842,715
1711
1712 DP Unclassified Dist Plant - Acct 300
1713 DPW S 164,600,838 159,318,190 5,282,648 - 5,282,648
1714 B8 164,600,838 159,318,190 5,282,648 - 5,282,648
1715
1716 DS0 Unclassified Dist Sub Plant - Acct 300
1717 DPW S - - - - -
1718 B8 - - - - -
1719
1720
1721 Total Distribution Plant B8 8,032,285,954 7,625,027,141 407,258,813 10,378,056 417,636,869
1722
1723 Summary of Distribution Plant by Facto
1724 S 8,032,285,954 7,625,027,141 407,258,813 10,378,056 417,636,869
1725
1726 Total Distribution Plant by Facto 8,032,285,954 7,625,027,141 407,258,813 10,378,056 417,636,869
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1727 389 Land and Land Rights
1728 G-SITUS S 15,079,558 14,885,658 193,901 - 193,901
1729 CUST CN 1,128,506 1,080,462 48,044 - 48,044
1730 PT SG 332 314 18 - 18
1731 G-SG SG 1,228 1,160 68 - 68
1732 PTD SO 7,611,617 7,194,992 416,625 - 416,625
1733 B8 23,821,241 23,162,585 658,656 - 658,656
1734
1735 390 Structures and Improvements
1736 G-SITUS S 141,184,495 129,066,336 12,118,159 - 12,118,159
1737 PT SG 335,238 316,675 18,563 - 18,563
1738 PT SG 1,356,387 1,281,279 75,108 - 75,108
1739 CUST CN 8,207,715 7,858,289 349,426 - 349,426
1740 G-SG SG 10,250,715 9,683,098 567,617 - 567,617
1741 P SE 893,893 839,524 54,368 - 54,368
1742 PTD SO 103,872,195 98,186,705 5,685,490 - 5,685,490
1743 B8 266,100,637 247,231,906 18,868,731 - 18,868,731
1744
1745 391 Office Furniture & Equipment
1746 G-SITUS S 7,014,383 6,568,898 445,484 - 445,484
1747 PT SG - - - - -
1748 PT SG - - - - -
1749 CUST CN 3,474,865 3,326,930 147,935 - 147,935
1750 G-SG SG 4,087,849 3,861,490 226,358 - 226,358
1751 P SE 31,954 30,010 1,943 - 1,943
1752 PTD SO 67,661,643 63,958,153 3,703,490 - 3,703,490
1753 G-SG SG - - - - -
1754 G-SG SG 4,039 3,815 224 - 224
1755 B8 82,274,731 77,749,297 4,525,434 - 4,525,434
1756
1757 392 Transportation Equipment
1758 G-SITUS S 105,780,607 96,964,087 8,816,520 - 8,816,520
1759 PTD SO 7,418,518 7,012,462 406,056 - 406,056
1760 G-SG SG 23,012,983 21,738,676 1,274,307 - 1,274,307
1761 CUST CN - - - - -
1762 PT SG 489,907 462,780 27,128 - 27,128
1763 P SE 327,360 307,449 19,911 - 19,911
1764 PT SG 70,616 66,705 3,910 - 3,910
1765 G-SG SG - - - - -
1766 PT SG 44,655 42,182 2,473 - 2,473
1767 B8 137,144,646 126,594,342 10,550,304 - 10,550,304
1768
1769 393 Stores Equipment
1770 G-SITUS S 9,157,127 8,558,360 598,768 - 598,768
1771 PT SG - - - - -
1772 PT SG - - - - -
1773 PTD SO 248,585 234,979 13,606 - 13,606
1774 G-SG SG 6,026,090 5,692,405 333,685 - 333,685
1775 PT SG 53,971 50,982 2,989 - 2,989
1776 B8 15,485,773 14,536,725 949,048 - 949,048
1777
1778 394 Tools, Shop & Garage Equipment
1779 G-SITUS S 38,739,331 36,434,515 2,304,816 - 2,304,816
1780 PT SG 37,684 35,597 2,087 - 2,087
1781 G-SG SG 21,808,120 20,600,530 1,207,590 - 1,207,590
1782 PTD SO 1,947,744 1,841,133 106,611 - 106,611
1783 P SE 125,691 118,046 7,645 - 7,645
1784 PT SG - - - - -
1785 G-SG SG - - - - -
1786 G-SG SG 89,913 84,935 4,979 - 4,979
1787 B8 62,748,483 59,114,756 3,633,727 - 3,633,727
1788
1789 395 Laboratory Equipment
1790 G-SITUS S 23,597,333 22,249,588 1,347,744 - 1,347,744
1791 PT SG - - - - -
1792 PT SG - - - - -
1793 PTD SO 5,474,261 5,174,625 299,636 - 299,636
1794 P SE 1,326,007 1,245,356 80,650 - 80,650
1795 G-SG SG 6,548,895 6,186,261 362,635 - 362,635
1796 G-SG SG - - - - -
1797 G-SG SG 14,022 13,245 776 - 776
1798 B8 36,960,518 34,869,076 2,091,442 - 2,091,442
1799
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1800 396 Power Operated Equipment
1801 G-SITUS S 157,406,068 143,325,906 14,080,162 - 14,080,162
1802 PT SG 262,000 247,492 14,508 - 14,508
1803 G-SG SG 45,452,233 42,935,388 2,516,845 - 2,516,845
1804 PTD SO 5,770,007 5,454,183 315,824 - 315,824
1805 PT SG 887,746 838,589 49,158 - 49,158
1806 P SE 236,686 222,290 14,396 - 14,396
1807 P SG - - - - -
1808 G-SG SG - - - - -
1809 B8 210,014,740 193,023,848 16,990,892 - 16,990,892
1810 397 Communication Equipment
1811 G-SITUS S 186,247,972 172,218,171 14,029,801 - 14,029,801
1812 PT SG - - - - -
1813 PT SG 139,259 131,548 7,711 - 7,711
1814 PTD SO 90,251,246 85,311,304 4,939,942 850,157 5,790,098
1815 CUST CN 3,448,556 3,301,742 146,815 - 146,815
1816 G-SG SG 180,353,381 170,366,600 9,986,781 - 9,986,781
1817 P SE 361,776 339,772 22,004 - 22,004
1818 G-SG SG - - - - -
1819 G-SG SG 16,633 15,712 921 - 921
1820 B8 460,818,823 431,684,848 29,133,975 850,157 29,984,132
1821
1822 398 Misc. Equipment
1823 G-SITUS S 3,153,846 3,081,364 72,482 - 72,482
1824 PT SG - - - - -
1825 PT SG - - - - -
1826 CUST CN 78,664 75,315 3,349 - 3,349
1827 PTD SO 2,219,343 2,097,866 121,477 - 121,477
1828 P SE 3,966 3,725 241 - 241
1829 G-SG SG 2,873,238 2,714,137 159,101 - 159,101
1830 G-SG SG - - - - -
1831 B8 8,329,057 7,972,407 356,650 - 356,650
1832
1833 399 Coal Mine
1834 P SE 1,822,901 1,712,028 110,872 3,081,897 3,192,770
1835 MP P SE - - - - -
1836 B8 1,822,901 1,712,028 110,872 3,081,897 3,192,770
1837
1838 399L WIDCO Capital Lease
1839 P SE B8 - - - - -
1840 - - - - -
1841
1842 Remove Capital Leases - - - - -
1843 B8 - - - - -
1844
1845 1011390 General Capital Leases
1846 G-SITUS S 1,749,193 1,749,193 - - -
1847 P SG 9,425,166 8,903,263 521,904 - 521,904
1848 PTD SO - - - - -
1849 B9 11,174,359 10,652,456 521,904 - 521,904
1850
1851 Remove Capital Leases (11,174,359) (10,652,456) (521,904) - (521,904)
1852 - - - - -
1853
1854 1011346 General Gas Line Capital Leases
1855 P SG - - - - -
1856 B9 - - - - -
1857
1858 Remove Capital Leases - - - - -
1859 - - - - -
1860
1861 GP Unclassified Gen Plant - Acct 300
1862 G-SITUS S - - - - -
1863 PTD SO 74,534,554 70,454,872 4,079,682 - 4,079,682
1864 CUST CN - - - - -
1865 G-SG SG - - - - -
1866 PT SG - - - - -
1867 PT SG - - - - -
1868 PT SG - - - - -
1869 B8 74,534,554 70,454,872 4,079,682 - 4,079,682
1870
1871 399G Unclassified Gen Plant - Acct 300
1872 G-SITUS S - - - - -
1873 PTD SO - - - - -
1874 G-SG SG - - - - -
1875 PT SG - - - - -
1876 PT SG - - - - -
1877 B8 - - - - -
1878
1879 Total General Plant B8 1,380,056,103 1,288,106,691 91,949,412 3,932,054 95,881,466
1880
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1881 Summary of General Plant by Facto
1882 S 689,109,913 635,102,077 54,007,836 - 54,007,836
1883 DGP - - - - -
1884 DGU - - - - -
1885 SG 313,642,299 296,274,857 17,367,443 - 17,367,443
1886 SO 367,009,712 346,921,274 20,088,438 850,157 20,938,594
1887 SE 5,130,232 4,818,201 312,031 3,081,897 3,393,928
1888 CN 16,338,306 15,642,738 695,568 - 695,568
1889 DEU - - - - -
1890 SSGCT - - - - -
1891 SSGCH - - - - -
1892 Less Capital Leases (11,174,359) (10,652,456) (521,904) - (521,904) 1893 Total General Plant by Facto 1,380,056,103 1,288,106,691 91,949,412 3,932,054 95,881,466
1894 301 Organization
1895 I-SITUS S - - - - -
1896 PTD SO - - - - -
1897 I-SG SG - - - - -
1898 B8 - - - - -
1899 302 Franchise & Consent
1900 I-SITUS S (31,081,215) (32,081,215) 1,000,000 - 1,000,000
1901 I-SG SG 13,159,840 12,431,135 728,705 - 728,705
1902 I-SG SG 177,566,825 167,734,345 9,832,480 - 9,832,480
1903 I-SG SG 10,020,247 9,465,392 554,855 - 554,855
1904 P SG - - - - -
1905 P SG 477,596 451,150 26,446 - 26,446
1906 B8 170,143,293 158,000,807 12,142,487 - 12,142,487
1907
1908 303 Miscellaneous Intangible Plant
1909 I-SITUS S 22,087,412 18,716,267 3,371,145 - 3,371,145
1910 I-SG SG 198,054,644 187,087,683 10,966,960 - 10,966,960
1911 PTD SO 445,447,433 421,065,672 24,381,761 1,586,573 25,968,334
1912 P SE 9,106 8,552 554 - 554
1913 CUST CN 224,183,378 214,639,253 9,544,125 - 9,544,125
1914 P SG - - - - -
1915 P SG - - - - -
1916 B8 889,781,972 841,517,427 48,264,545 1,586,573 49,851,119
1917 303 Less Non-Utility Plant
1918 I-SITUS S - - - - -
1919 889,781,972 841,517,427 48,264,545 1,586,573 49,851,119
1920 IP Unclassified Intangible Plant - Acct 300
1921 I-SITUS S - - - - -
1922 I-SG SG - - - - -
1923 P SG - - - - -
1924 PTD SO - - - - -
1925 - - - - -
19261927 Total Intangible Plant B8 1,059,925,265 999,518,234 60,407,032 1,586,573 61,993,605
1928
1929 Summary of Intangible Plant by Facto
1930 S (8,993,803) (13,364,948) 4,371,145 - 4,371,145
1931 DGP - - - - -
1932 DGU - - - - -
1933 SG 399,279,152 377,169,705 22,109,447 - 22,109,447
1934 SO 445,447,433 421,065,672 24,381,761 1,586,573 25,968,334
1935 CN 224,183,378 214,639,253 9,544,125 - 9,544,125
1936 SSGCT - - - - -
1937 SSGCH - - - - -
1938 SE 9,106 8,552 554 - 554 1939 Total Intangible Plant by Facto 1,059,925,265 999,518,234 60,407,032 1,586,573 61,993,605
1940 Summary of Unclassified Plant (Account 106 & 102)
1941 DP 164,600,838 159,318,190 5,282,648 - 5,282,648
1942 DS0 - - - - -
1943 GP 74,534,554 70,454,872 4,079,682 - 4,079,682
1944 HP - - - - -
1945 NP - - - - -
1946 OP (553,173) (522,542) (30,631) - (30,631)
1947 TP 362,884,464 342,790,315 20,094,149 - 20,094,149
1948 TS0 - - - - -
1949 IP - - - - -
1950 MP
1951 SP 73,961,131 69,865,651 4,095,480 - 4,095,480 1952 Total Unclassified Plant by Facto 675,427,814 641,906,487 33,521,327 - 33,521,327
19531954 Total Electric Plant In Service B8 31,838,347,590 30,095,661,669 1,742,685,921 34,627,829 1,777,313,750
1955 Summary of Electric Plant by Facto
1956 S 8,713,160,397 8,247,522,602 465,637,794 10,378,056 476,015,850
1957 SE 5,139,338 4,826,753 312,584 3,081,897 3,394,482
1958 DGU - - - - -
1959 DGP - - - - -
1960 SG 22,078,243,387 20,855,695,833 1,222,547,554 18,731,146 1,241,278,700
1961 SO 812,457,144 767,986,946 44,470,198 2,436,730 46,906,928
1962 CN 240,521,684 230,281,991 10,239,694 - 10,239,694
1963 DEU - - - - -
1964 SSGCH - - - - -
1965 SSGCT - - - - -
1966 Less Capital Leases (11,174,359) (10,652,456) (521,904) - (521,904)
1967 31,838,347,590 30,095,661,669 1,742,685,921 34,627,829 1,777,313,750
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
1968 105 Plant Held For Future Use
1969 DPW S 13,293,032 13,293,032 - - -
1970 P SG - - - - -
1971 T SG 1,517,970 1,433,915 84,055 (84,055) -
1972 P SG - - - - -
1973 P SE - - - - -
1974 G SG - - - - -
1975
1976
1977 Total Plant Held For Future Use B10 14,811,003 14,726,947 84,055 (84,055) -
1978
1979 114 Electric Plant Acquisition Adjustments
1980 P S 11,763,784 11,763,784 - - -
1981 P SG 144,704,699 136,691,907 8,012,792 (7,817,963) 194,829
1982 P SG - - - - -
1983 Total Electric Plant Acquisition Adjustment B15 156,468,483 148,455,691 8,012,792 (7,817,963) 194,829
1984
1985 115 ccum Provision for Asset Acquisition Adjustments
1986 P S (2,821,719) (2,821,719) - - -
1987 P SG (140,371,257) (132,598,422) (7,772,835) 7,729,113 (43,722)
1988 P SG - - - - - 1989 B15 (143,192,976) (135,420,141) (7,772,835) 7,729,113 (43,722)
1990
1991 128 Pensions
1992 LABOR SO 99,297,323 93,862,240 5,435,083 (5,435,083) -
1993 Total Pensions B15 99,297,323 93,862,240 5,435,083 (5,435,083) -
1994
1995 124 Weatherization
1996 DMSC S 619,986 619,986 - - -
1997 DMSC SO - - - - - 1998 B16 619,986 619,986 - - -
1999
2000 182W Weatherization
2001 DMSC S 207,525,048 207,525,048 - - -
2002 DMSC SG - - - - -
2003 DMSC SGCT - - - - -
2004 DMSC SO - - - - - 2005 B11 207,525,048 207,525,048 - - -
2006
2007 186W Weatherization
2008 DMSC S - - - - -
2009 DMSC CN - - - - -
2010 DMSC CNP - - - - -
2011 DMSC SG - - - - -
2012 DMSC SO - - - - -
2013 B16 - - - - -
2014
2015 Total Weatherization 208,145,034 208,145,034 - - -
2016
2017 151 Fuel Stoc
2018 P DEU - - - - -
2019 P SE 192,078,435 180,395,851 11,682,583 (1,670,526) 10,012,057
2020 P SE - - - - -
2021 P SE - - - - -
2022 Total Fuel Stoc B13 192,078,435 180,395,851 11,682,583 (1,670,526) 10,012,057
2023
2024 152 Fuel Stock - Undistributed
2025 P SE - - - - -
2026 - - - - -
2027
2028 25316 DG&T Working Capital Deposit
2029 P SE (2,806,000) (2,635,334) (170,666) (40,203) (210,870)
2030 B13 (2,806,000) (2,635,334) (170,666) (40,203) (210,870)
2031
2032 25317 DG&T Working Capital Deposit
2033 P SE (2,675,523) (2,512,792) (162,731) (3,243) (165,974)
2034 B13 (2,675,523) (2,512,792) (162,731) (3,243) (165,974)
2035
2036 25319 Provo Working Capital Deposit
2037 P SE - - - - -
2038 - - - - -
2039
2040 Total Fuel Stock B13 186,596,912 175,247,725 11,349,186 (1,713,973) 9,635,214
2041 154 Materials and Supplies
2042 MSS S 155,560,037 148,296,593 7,263,444 - 7,263,444
2043 MSS SG (402,790) (380,486) (22,304) - (22,304)
2044 MSS SE - - - - -
2045 MSS SO (928,939) (878,093) (50,846) - (50,846)
2046 MSS SG 120,792,768 114,104,061 6,688,707 - 6,688,707
2047 MSS SG 7,954 7,514 440 - 440
2048 MSS SNPD (1,424,547) (1,353,729) (70,818) - (70,818)
2049 MSS SG - - - - -
2050 MSS SG - - - - -
2051 MSS SG - - - - -
2052 MSS SG - - - - -
2053 MSS SG 8,273,484 7,815,353 458,131 - 458,131
2054 MSS SG - - - - -
2055 Total Materials & Supplies B13 281,877,967 267,611,212 14,266,755 - 14,266,755
2056
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ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2057 163 Stores Expense Undistributed
2058 MSS SO - - - - -
2059
2060 B13 - - - - -
2061
2062 25318 Provo Working Capital Deposit
2063 MSS SG (273,000) (257,883) (15,117) - (15,117)
2064
2065 B13 (273,000) (257,883) (15,117) - (15,117)
20662067 Total Materials and Supplies B13 281,604,967 267,353,329 14,251,638 - 14,251,638
2068
2069 165 Prepayments
2070 DMSC S 19,421,425 19,137,096 284,329 - 284,329
2071 GP GPS 20,113,241 19,012,334 1,100,907 - 1,100,907
2072 PT SG 4,661,544 4,403,418 258,126 - 258,126
2073 P SE 56,272 52,849 3,423 - 3,423
2074 PTD SO 34,977,028 33,062,545 1,914,483 - 1,914,483
2075 Total Prepayments B15 79,229,509 75,668,243 3,561,267 - 3,561,267
2076
2077 182M Misc Regulatory Assets
2078 DDS2 S 265,143,593 255,736,076 9,407,517 (2,126,892) 7,280,625
2079 DEFSG SG 6,096,239 5,758,669 337,570 (210,260) 127,310
2080 P SGCT - - - - -
2081 DEFSG SG-P - - - - -
2082 P SE 185,461,645 174,181,508 11,280,137 (891,038) 10,389,099
2083 P SG - - - - -
2084 DDSO2 SO 325,219,270 307,418,250 17,801,019 (13,678,390) 4,122,629 2085 B16 781,920,747 743,094,503 38,826,244 (16,906,580) 21,919,663
2086
2087 186M Misc Deferred Debits
2088 LABOR S 2,118,792 2,118,792 - - -
2089 P SG - - - - -
2090 P SG - - - - -
2091 DEFSG SG 103,718,567 97,975,316 5,743,250 (119,859) 5,623,392
2092 LABOR SO 576,367 544,819 31,548 - 31,548
2093 P SE 641,691 602,662 39,029 - 39,029
2094 P SG - - - - -
2095 GP EXCTA - - - - - 2096 Total Misc. Deferred Debits B11 107,055,417 101,241,590 5,813,827 (119,859) 5,693,969
2097
2098 Working Capital
2099 CWC Cash Working Capital
2100 CWC S 27,408,899 27,089,150 319,748 20,292 340,040
2101 CWC SO - - - - -
2102 CWC SE - - - - -
2103 27,408,899 27,089,150 319,748 20,292 340,040
2104
2105 OWC Other Work. Cap.
2106 131 Cash GP SNP - - - - -
2107 135 Working Funds GP SG - - - - -
2108 141 Notes Receivable GP SO - - - - -
2109 143 Other A/R GP SO 43,842,159 41,442,440 2,399,720 - 2,399,720
2110 232 A/P PTD S (18,964) (18,964) - - -
2111 232 A/P PTD SO (6,127,332) (5,791,950) (335,382) - (335,382)
2112 232 A/P P SE (3,680,141) (3,456,308) (223,833) - (223,833)
2113 232 A/P T SG (2,993,194) (2,827,451) (165,743) - (165,743)
2114 2533 Other Msc. Df. Crd. P S - - - - -
2115 2533 Other Msc. Df. Crd. P SE (7,778,995) (7,305,861) (473,134) (98,181) (571,314)
2116 230 Asset Retir. Oblig.P SE - - - - -
2117 230 Asset Retir. Oblig.P S (2,584,135) (2,584,135) - - -
2118 254105 ARO Reg Liability P SG - - - - -
2119 254105 ARO Reg Liability P SE - - - - -
2120 2533 Cholla Reclamation P SE - - - - -
2121 B14 20,659,398 19,457,771 1,201,627 (98,181) 1,103,447
2122
2123 Total Working Capital 48,068,297 46,546,921 1,521,376 (77,889) 1,443,487
2124 Miscellaneous Rate Base
2125 18221 Unrec Plant & Reg Study Costs
2126 P S - - - - -
2127
2128 B15 - - - - -
2129
2130 18222 Nuclear Plant - Trojan
2131 P S - - - - -
2132 P TROJP - - - - -
2133 P TROJD - - - - -
2134 B15 - - - - -
2135
2136
2137
2138 1869 Misc Deferred Debits-Trojan
2139 P S - - - - -
2140 P SG - - - - -
2141 B15 - - - - -
2142
2143 Total Miscellaneous Rate Base B15 - - - - -
2144
2145 Total Rate Base Additions B15 1,820,004,716 1,738,922,083 81,082,633 (24,426,288) 56,656,344
Page 2.282020 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2146 235 Customer Service Deposits
2147 CUST S - - - - -
2148 CUST CN - - - - - 2149 Total Customer Service Deposits B15 - - - - -
2150
2151 2281 Prop Ins PTD S (4,351,421) (3,234,624) (1,116,798) - (1,116,798)
2152 2281 Prop Ins PTD SO (1,000,000) (945,265) (54,735) - (54,735)
2153 2282 Inj & Dam PTD SO (140,223,665) (132,548,461) (7,675,204) 7,675,204 -
2154 2282 Inj & Dam PTD S (12,928,636) (12,928,636) - - -
2155 2283 Pen & Ben PTD SO (1,550,325) (1,465,467) (84,858) 0 (84,858)
2156 2283 Pen & Ben PTD S - - - - -
2157 25335 Pens Oblig P SE (115,119,099) (108,117,332) (7,001,767) - (7,001,767)
2158 254 Incr. Decom P SG - - - - -
2159 254 Ins Prov PTD SO (26,296,471) (24,857,122) (1,439,349) - (1,439,349) 2160 B15 (301,469,617) (284,096,907) (17,372,710) 7,675,204 (9,697,507)
2161
2162 22841 ccum Misc Oper Provisions - Othe
2163 P S - - - - -
2164 P SG (234,889) (221,882) (13,007) - (13,007) 2165 B15 (234,889) (221,882) (13,007) - (13,007)
2166
2167 254105 RO P S - - - - -
2168 230 RO P TROJD (5,834,611) (5,505,847) (328,764) - (328,764)
2169 254105 RO P TROJD - - - - -
2170 254 P S (1,708,545,294) (1,614,205,726) (94,339,569) 9,962,473 (84,377,095)
2171 B15 (1,714,379,906) (1,619,711,573) (94,668,333) 9,962,473 (84,705,859)
2172
2173 252 Customer Advances for Construction
2174 DPW S (11,473,945) (11,473,945) - (1,087,837) (1,087,837)
2175 DPW SE - - - - -
2176 T SG (108,418,041) (102,414,565) (6,003,476) 951,931 (5,051,546)
2177 DPW SO - - - - -
2178 CUST CN - - - - - 2179 Total Customer Advances for Construction B20 (119,891,987) (113,888,510) (6,003,476) (135,907) (6,139,383)
2180
2181 25398 SO2 Emissions
2182 P SE - - - - - 2183 B19 - - - - -
2184
2185 25399 Other Deferred Credits
2186 P S (3,389,963) (3,326,316) (63,647) - (63,647)
2187 LABOR SO - - - - -
2188 P SG (63,256,980) (59,754,225) (3,502,754) - (3,502,754)
2189 P SE (14,848,926) (13,945,786) (903,141) - (903,141) 2190 B19 (81,495,869) (77,026,327) (4,469,542) - (4,469,542)
2191
2192 190 ccumulated Deferred Income Taxes
2193 P S 427,616,173 404,146,698 23,469,475 (2,994,737) 20,474,737
2194 CUST CN - - - - -
2195 P IBT - - - - -
2196 LABOR SO 104,944,444 99,200,264 5,744,180 (2,240,959) 3,503,222
2197 P DGP - - - - -
2198 CUST BADDEBT 4,567,665 4,222,076 345,589 - 345,589
2199 P TROJD 1,272,061 1,200,384 71,677 - 71,677
2200 P SG 1,340,976 1,266,721 74,254 - 74,254
2201 P SE 35,510,132 33,350,337 2,159,795 2,528 2,162,324
2202 PTD SNP - - - - -
2203 DPW SNPD 1,234,280 1,172,920 61,359 - 61,359
2204 P SG - - - - -
2205 B19 576,485,732 544,559,402 31,926,330 (5,233,167) 26,693,163
2206
2207 281 ccumulated Deferred Income Taxes
2208 P S - - - - -
2209 PT SG (143,583,856) (135,633,129) (7,950,727) 7,950,727 (0)
2210 T SNPT - - - - -
2211 B19 (143,583,856) (135,633,129) (7,950,727) 7,950,727 (0)
2212
2213 282 ccumulated Deferred Income Taxes
2214 GP S 9,433,965 9,732,219 (298,254) (174,506,872) (174,805,126)
2215 CCMDIT DITBAL (2,834,998,370) (2,668,252,206) (166,746,164) 166,723,579 (22,585)
2216 CUST CN - - - 8,779 8,779
2217 PTD SNP (110,631) (104,578) (6,053) - (6,053)
2218 DPW SNPD - - - (133,822) (133,822)
2219 LABOR SO 39,220 37,073 2,147 (105,002) (102,856)
2220 DPW CIAC - - - - -
2221 P SE (1,859,514) (1,746,415) (113,099) - (113,099)
2222 P SG - - - 134,347 134,347
2223 B19 (2,827,495,330) (2,660,333,906) (167,161,424) (7,878,992) (175,040,415)
2224
2225 283 ccumulated Deferred Income Taxes
2226 GP S (127,371,838) (124,578,563) (2,793,275) 624,209 (2,169,066)
2227 P SG (1,616,581) (1,527,065) (89,516) 15,651 (73,865)
2228 P SE (36,387,755) (34,174,582) (2,213,174) 2,365,869 152,695
2229 LABOR SO (118,848,717) (112,343,480) (6,505,237) 4,908,593 (1,596,644)
2230 GP GPS (8,687,026) (8,211,538) (475,488) - (475,488)
2231 PTD SNP (697,297) (659,145) (38,152) - (38,152)
2232 P TROJD - - - - -
2233 P SG - - - - -
2234 P SGCT - - - - -
2235 P SG - - - - -
2236 B19 (293,609,215) (281,494,373) (12,114,842) 7,914,321 (4,200,521)
22372238 Total Accum Deferred Income Tax B19 (2,688,202,669) (2,532,902,006) (155,300,663) 2,752,889 (152,547,773)
Page 2.292020 PROTOCOL
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FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2239 255 ccumulated Investment Tax Credit
2240 PTD S (2,309,822) (2,284,951) (24,871) - (24,871)
2241 PTD ITC84 - - - - -
2242 PTD ITC85 - - - - -
2243 PTD ITC86 - - - - -
2244 PTD ITC88 - - - - -
2245 PTD ITC89 - - - - -
2246 PTD ITC90 - - - - -
2247 PTD SG (187,289) (176,918) (10,371) - (10,371)
2248 Total Accumlated ITC B19 (2,497,110) (2,461,868) (35,242) - (35,242)
2249
2250 Total Rate Base Deductions (4,908,172,047) (4,630,309,074) (277,862,973) 20,254,660 (257,608,313)
2251
2252
2253
2254 108SP Steam Prod Plant Accumulated Dep
2255 P S (22,244,590) (23,457,665) 1,213,075 (404,358) 808,717
2256 P SG (784,063,319) (740,647,062) (43,416,257) - (43,416,257)
2257 P SG (748,116,662) (706,690,894) (41,425,768) - (41,425,768)
2258 P SG (1,989,114,260) (1,878,970,227) (110,144,033) (45,438) (110,189,472)
2259 P SG - - - - -
2260 P SG - - - - -
2261 B17 (3,543,538,831) (3,349,765,847) (193,772,983) (449,797) (194,222,780)
2262
2263 108NP Nuclear Prod Plant Accumulated Dep
2264 P SG - - - - -
2265 P SG - - - - -
2266 P SG - - - - -
2267 B17 - - - - -
2268
2269
2270 108HP Hydraulic Prod Plant Accum Dep
2271 P S 1,402,976 1,402,976 - - -
2272 P SG (173,868,641) (164,240,942) (9,627,699) - (9,627,699)
2273 P SG (32,485,939) (30,687,082) (1,798,857) - (1,798,857)
2274 P SG (239,402,527) (226,145,993) (13,256,534) (4,111) (13,260,644)
2275 P SG (65,537,112) (61,908,099) (3,629,013) (27,624) (3,656,637)
2276 B17 (509,891,242) (481,579,139) (28,312,103) (31,735) (28,343,838)
2277
2278 108OP Other Production Plant - Accum Dep
2279 P S (14,660) (14,660) - - -
2280 P SG - - - - -
2281 P SG 329,772,416 311,511,794 18,260,622 - 18,260,622
2282 P SG (491,392,480) (464,182,405) (27,210,076) (29,497) (27,239,572)
2283 P SG (45,879,360) (43,338,864) (2,540,496) - (2,540,496)
2284 B17 (207,514,084) (196,024,134) (11,489,950) (29,497) (11,519,447)
2285
2286 108EP Experimental Plant - Accum Dep
2287 P SG - - - - -
2288 P SG - - - - -
2289 - - - - -
22902291 Total Production Plant Accum Depreciation B17 (4,260,944,157) (4,027,369,121) (233,575,036) (511,028) (234,086,065)
2292
2293 Summary of Prod Plant Depreciation by Facto
2294 S (20,856,273) (22,069,348) 1,213,075 (404,358) 808,717
2295 DGP - - - - -
2296 DGU - - - - -
2297 SG (4,240,087,884) (4,005,299,773) (234,788,112) (106,670) (234,894,782)
2298 SSGCH - - - - -
2299 SSGCT - - - - - 2300 Total of Prod Plant Depreciation by Facto (4,260,944,157) (4,027,369,121) (233,575,036) (511,028) (234,086,065)
2301
2302
2303 108TP Transmission Plant Accumulated Dep
2304 T SG (360,538,440) (340,574,198) (19,964,242) - (19,964,242)
2305 T SG (434,406,671) (410,352,093) (24,054,577) - (24,054,577)
2306 T SG (1,249,940,290) (1,180,726,838) (69,213,452) (110,188) (69,323,640) 2307 Total Trans Plant Accum Depreciation B17 (2,044,885,401) (1,931,653,129) (113,232,271) (110,188) (113,342,459)
2308 108360 Land and Land Rights
2309 DPW S (10,256,566) (9,715,301) (541,265) - (541,265)
2310 B17 (10,256,566) (9,715,301) (541,265) - (541,265)
2311
2312 108361 Structures and Improvements
2313 DPW S (33,878,086) (32,967,672) (910,414) - (910,414)
2314 B17 (33,878,086) (32,967,672) (910,414) - (910,414)
2315
2316 108362 Station Equipment
2317 DPW S (360,388,928) (347,788,545) (12,600,383) - (12,600,383)
2318 B17 (360,388,928) (347,788,545) (12,600,383) - (12,600,383)
2319
2320 108363 Storage Battery Equipment
2321 DPW S - - - - -
2322 B17 - - - - -
2323
Page 2.302020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2324 108364 Poles, Towers & Fixtures
2325 DPW S (688,282,831) (638,276,994) (50,005,837) (132,954) (50,138,791)
2326 B17 (688,282,831) (638,276,994) (50,005,837) (132,954) (50,138,791)
2327
2328 108365 Overhead Conductors
2329 DPW S (355,320,870) (337,933,770) (17,387,100) - (17,387,100)
2330 B17 (355,320,870) (337,933,770) (17,387,100) - (17,387,100)
2331
2332 108366 Underground Conduit
2333 DPW S (182,792,316) (177,944,030) (4,848,286) - (4,848,286)
2334 B17 (182,792,316) (177,944,030) (4,848,286) - (4,848,286)
2335
2336 108367 Underground Conductors
2337 DPW S (388,011,743) (374,520,133) (13,491,611) - (13,491,611)
2338 B17 (388,011,743) (374,520,133) (13,491,611) - (13,491,611)
2339
2340 108368 Line Transformers
2341 DPW S (614,664,333) (579,421,110) (35,243,224) - (35,243,224)
2342 B17 (614,664,333) (579,421,110) (35,243,224) - (35,243,224)
2343
2344 108369 Services
2345 DPW S (369,534,147) (349,943,689) (19,590,458) - (19,590,458)
2346 B17 (369,534,147) (349,943,689) (19,590,458) - (19,590,458)
2347
2348 108370 Meters
2349 DPW S (107,814,557) (97,725,259) (10,089,299) - (10,089,299)
2350 B17 (107,814,557) (97,725,259) (10,089,299) - (10,089,299)
2351
2352
2353
2354 108371 Installations on Customers' Premises
2355 DPW S (7,351,725) (7,219,458) (132,267) - (132,267)
2356 B17 (7,351,725) (7,219,458) (132,267) - (132,267)
2357
2358 108372 Leased Propert
2359 DPW S - - - - -
2360 B17 - - - - -
2361
2362 108373 Street Lights
2363 DPW S (34,142,821) (33,660,516) (482,305) - (482,305)
2364 B17 (34,142,821) (33,660,516) (482,305) - (482,305)
2365
2366 108D00 Unclassified Dist Plant - Acct 300
2367 DPW S - - - - -
2368 B17 - - - - -
2369
2370 108DS Unclassified Dist Sub Plant - Acct 300
2371 DPW S - - - - -
2372 B17 - - - - -
2373
2374 108DP Unclassified Dist Sub Plant - Acct 300
2375 DPW S 8,840,821 7,747,367 1,093,454 - 1,093,454
2376 B17 8,840,821 7,747,367 1,093,454 - 1,093,454
2377
23782379 Total Distribution Plant Accum Depreciation B17 (3,143,598,103) (2,979,369,110) (164,228,993) (132,954) (164,361,947)
2380
2381 Summary of Distribution Plant Depr by Facto
2382 S (3,143,598,103) (2,979,369,110) (164,228,993) (132,954) (164,361,947)
23832384 Total Distribution Depreciation by Facto B17 (3,143,598,103) (2,979,369,110) (164,228,993) (132,954) (164,361,947)
2385 108GP General Plant Accumulated Dep
2386 G-SITUS S (268,122,088) (247,324,107) (20,797,981) - (20,797,981)
2387 PT SG (450,568) (425,619) (24,950) - (24,950)
2388 PT SG (2,043,032) (1,929,903) (113,130) - (113,130)
2389 G-SG SG (125,753,113) (118,789,734) (6,963,378) - (6,963,378)
2390 CUST CN (6,770,423) (6,482,187) (288,236) - (288,236)
2391 PTD SO (115,054,426) (108,756,872) (6,297,554) (25,017) (6,322,572)
2392 P SE (1,602,025) (1,504,586) (97,438) - (97,438)
2393 G-SG SG (136,430) (128,875) (7,555) - (7,555)
2394 G-SG SG - - - - -
2395 B17 (519,932,105) (485,341,883) (34,590,222) (25,017) (34,615,239)
2396
2397
2398 108MP Mining Plant Accumulated Depr.
2399 P S - - - - -
2400 P SE - - - - -
2401 B17 - - - - -
2402 108MP Less Centralia Situs Depreciation
2403 P S - - - - -
2404 B17 - - - - -
2405
2406 1081390 ccum Depr - Capital Lease
2407 PTD SO B17 - - - - -
2408 - - - - -
Page 2.312020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2409
2410 Remove Capital Leases - - - - -
2411 B17 - - - - -
2412
2413 1081399 ccum Depr - Capital Lease
2414 P S - - - - -
2415 P SE B17 - - - - -
2416 - - - - -
2417
2418 Remove Capital Leases - - - - -
2419 B17 - - - - -
2420
2421
2422 Total General Plant Accum Depreciation B17 (519,932,105) (485,341,883) (34,590,222) (25,017) (34,615,239)
2423
2424
2425
2426 Summary of General Depreciation by Facto
2427 S (268,122,088) (247,324,107) (20,797,981) - (20,797,981)
2428 DGP - - - - -
2429 DGU - - - - -
2430 SE (1,602,025) (1,504,586) (97,438) - (97,438)
2431 SO (115,054,426) (108,756,872) (6,297,554) (25,017) (6,322,572)
2432 CN (6,770,423) (6,482,187) (288,236) - (288,236)
2433 SG (128,383,143) (121,274,131) (7,109,012) - (7,109,012)
2434 DEU - - - - -
2435 SSGCT - - - - -
2436 SSGCH - - - - -
2437 Remove Capital Leases - - - - -
2438 Total General Depreciation by Facto (519,932,105) (485,341,883) (34,590,222) (25,017) (34,615,239)
2439
2440
2441 Total Accum Depreciation - Plant In Service B17 (9,969,359,766) (9,423,733,244) (545,626,523) (779,188) (546,405,710)
2442 111OP ccum Prov for Amort-Othe
2443 P S (15,652) (15,652) - - -
2444 P SG - - - - -
2445 B18 (15,652) (15,652) - - -
2446
2447
2448 111GP ccum Prov for Amort-General
2449 G-SITUS S (12,104,087) (11,770,316) (333,771) - (333,771)
2450 CUST CN - - - - -
2451 I-SG SG - - - - -
2452 PTD SO (1,229,003) (1,161,733) (67,270) - (67,270)
2453 P SE - - - - -
2454 B18 (13,333,090) (12,932,049) (401,041) - (401,041)
2455
2456
2457 111HP ccum Prov for Amort-Hydro
2458 P SG - - - - -
2459 P SG - - - - -
2460 P SG (3,295,083) (3,112,623) (182,460) - (182,460)
2461 P SG - - - - -
2462 B18 (3,295,083) (3,112,623) (182,460) - (182,460)
2463
2464
2465 111IP ccum Prov for Amort-Intangible Plant
2466 I-SITUS S 30,397,476 31,385,936 (988,460) - (988,460)
2467 P SG - - - - -
2468 P SG (403,294) (380,962) (22,332) - (22,332)
2469 P SE (2,808) (2,637) (171) - (171)
2470 I-SG SG (107,274,735) (101,334,567) (5,940,168) - (5,940,168)
2471 I-SG SG (115,893,288) (109,475,882) (6,417,406) - (6,417,406)
2472 I-SG SG (5,917,519) (5,589,846) (327,673) - (327,673)
2473 CUST CN (162,224,871) (155,318,496) (6,906,375) - (6,906,375)
2474 P SG - - - - -
2475 P SG - - - - -
2476 PTD SO (326,395,095) (308,529,716) (17,865,379) (46,861) (17,912,240)
2477 B18 (687,714,134) (649,246,171) (38,467,963) (46,861) (38,514,825)
2478 111IP Less Non-Utility Plant
2479 NUTIL OTH - - - - - 2480 (687,714,134) (649,246,171) (38,467,963) (46,861) (38,514,825)
2481
2482 111390 ccum Amtr - Capital Lease
2483 G-SITUS S - - - - -
2484 P SG - - - - -
2485 PTD SO - - - - -
2486 - - - - -
2487
2488 Remove Capital Lease Amtr - - - - -
2489
2490 Total Accum Provision for Amortization B18 (704,357,958) (665,306,494) (39,051,464) (46,861) (39,098,325)
2491
2492
2493
2494
2495 Summary of Amortization by Facto
2496 S 18,277,737 19,599,968 (1,322,230) - (1,322,230)
2497 DGP - - - - -
2498 DGU - - - - -
2499 SE (2,808) (2,637) (171) - (171)
2500 SO (327,624,098) (309,691,449) (17,932,649) (46,861) (17,979,510)
2501 CN (162,224,871) (155,318,496) (6,906,375) - (6,906,375)
2502 SSGCT - - - - -
2503 SSGCH - - - - -
Page 2.322020 PROTOCOL
ear-End
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTO Ref TOTAL OTHE IDAHO ADJUSTMENT ADJ TOTAL
2504 SG (232,783,918) (219,893,880) (12,890,039) - (12,890,039)
2505 Less Capital Lease - - - - -
2506 Total Provision For Amortization by Facto (704,357,958) (665,306,494) (39,051,464) (46,861) (39,098,325)
3. Revenue
IDAHO 2020 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 Revenue Annualization REC Revenues Wheeling Revenue Ancillary Services and Other Revenue
1 Operating Revenues:
2 General Business Revenues (12,189,062) (4,557,245) (15,472,657) 8,140,839 - - -
3 Interdepartmental - - - - - - -
4 Special Sales - - - - - - -
5 Other Operating Revenues (165,683) - - - 44,696 381,069 (591,448)
6 Total Operating Revenues (12,354,745) (4,557,245) (15,472,657) 8,140,839 44,696 381,069 (591,448)
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 (2,476,706) (913,573) (3,101,742) 1,631,962 8,960 76,391 (118,565)
24 State (560,905) (206,899) (702,459) 369,594 2,029 17,301 (26,852)
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: (3,037,612) (1,120,472) (3,804,200) 2,001,556 10,989 93,692 (145,417)
29
30 Operating Rev For Return: (9,317,133) (3,436,773) (11,668,456) 6,139,284 33,707 287,377 (446,031)
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 -1.853% -0.684% -2.321% 1.221% 0.007% 0.057% -0.089%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (12,354,745) (4,557,245) (15,472,657) 8,140,839 44,696 381,069 (591,448)
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions - - - - - - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax (12,354,745) (4,557,245) (15,472,657) 8,140,839 44,696 381,069 (591,448)
73
74 State Income Taxes (560,905) (206,899) (702,459) 369,594 2,029 17,301 (26,852)
75
76 Taxable Income (11,793,839) (4,350,346) (14,770,198) 7,771,245 42,667 363,768 (564,596)
77
78 Federal Income Taxes (2,476,706) (913,573) (3,101,742) 1,631,962 8,960 76,391 (118,565)
IDAHO 2020 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
Equalization Adjustment 0 0 0 0 0 0
(300,000) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(300,000) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(60,140) - - - - - -
(13,620) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(73,760) - - - - - -
(226,240) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
-0.045% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000%
(300,000) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(300,000) - - - - - -
(13,620) - - - - - -
(286,380) - - - - - -
(60,140) - - - - - -
Rocky Mountain Powe PAGE 3.1
Idaho Results of Operations - December 2021
Temperature Normalization
TOTAL IDAHO
CCOUN Type COMPAN FACTO FACTOR %LLOCATED REF
Adjustment to Revenue:
Residential 440 1 189,257 ID Situs 189,257
Commercial 442 1 (51,766) ID Situs (51,766)
Industrial 442 1 (4,694,736) ID Situs (4,694,736)
Total (4,557,245) (4,557,245) 3.1.1

Description of Adjustment:
This adjustment normalizes revenues in the 12 months ended December 2021 by comparing actual sales to temperature normalized sales.
Weather normalization reflects weather or temperature patterns which can be measurably different than normal, defined as the average
weather over a 20-year rolling time period.
Rocky Mountain Power PAGE 3.1.1
Results of Operations - December 2021
Summary of Revenue Adjustments
Table 1 Detail
(in $000's)
Adj 3.2 Adj 3.1
A B C D E F G H I J
Total Total Total Total Total
Booked Reconciling Unadjusted Normalizing Temperature Type 1 Type 1 Type 2 Type 3 Type 3
Revenue1 Adjustments2 Revenue Adjustments3 Normalization Adjustments Adjusted Adjustments4 Price Change5 Adjusted
Revenue Revenue
Residential $81,712 $3,930 $85,642 ($3,290)$189 ($3,101)$82,541 $0 $4,479 $87,020
Commercial $46,923 ($666)$46,257 ($2,237)($52)($2,288)$43,969 $0 $1,357 $45,326
Industrial $11,994 ($134)$11,860 ($715)$0 ($715)$11,146 $0 $458 $11,604
Irrigation $58,962 $354 $59,316 ($2,462)($4,695)($7,156)$52,160 $0 $1,384 $53,544
Public St & Hwy $543 ($12)$531 ($10)$0 ($10)$521 $0 ($63)$458
Special Contract 1-Firm $6,385 $0 $6,385 ($495)$0 ($495)$5,890 $0 $48 $5,938
Special Contract 1-Interruptible $77,427 $0 $77,427 ($7,281)$0 ($7,281)$70,146 $0 $570 $70,715
Special Contract 1 - Curtailed5 $0 $0 $0 $1,512 $0 $1,512 $1,512 $0 $12 $1,525
Special Contract 2 $6,891 $0 $6,891 ($496)$0 ($496)$6,396 $0 ($104)$6,292
Total Idaho $290,838 $3,472 $294,310 ($15,473)($4,557)($20,030)$274,280 $0 $8,141 $282,421
Source / Formula Ref. 3.1.3 - 3.1.4 A+B Ref. 3.1.3 - 3.1.4 Table 3 D + E C+F Ref. 3.1.3 - 3.1.4 Ref. 3.1.3 - 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. Pro Forma Adj for GRC price change
6. The revenue associated with curtailed loads (including economic curtailment and interruption) is equal to the total curtailed kWh times the interruptible energy rates.
Adj 3.3
Page 3.1.1
Rocky Mountain Power PAGE 3.1.2
Results of Operations - December 2021
Summary of kWh Adjustments
Table 2 Detail
A B C
Booked Temperature Total
kWhs Normalization Adjusted
Actual kWh
Residential 781,386,110 5,111,683 786,497,793
Commercial 532,108,383 (834,621)531,273,762
Industrial 161,760,173 0 161,760,173
Contracts 1,410,995,200 0 1,410,995,200
Irrigation 663,497,399 (65,039,382)598,458,017
Public St & Hwy 2,741,685 0 2,741,685
Total Idaho Combined 3,552,488,950 (60,762,320)3,491,726,630
Load
Source / Formula:305 Report Forecasting A + B

Page 3.1.2
Rocky Mountain Power - State of Idaho PAGE 3.1.3Historic 12 Months Ended December 2018
Table 3
Revenue Adjustments
Type 2 Adjustments Type 3 Proforma Adj
Type 1 Adjustments
Schedule Booked¹2 3 4 5
Residential
Subtotal $77,964,782 $0 ($3,542,697)$6,723,208 $189,257 $3,369,768 $81,334,550 $0 $81,334,550 $4,479,262 $85,813,812
Total Residential
Commercial
Subtotal $45,680,861 $0 ($2,386,192)$401,400 ($51,766)($2,036,558)$43,644,303 $0 $43,644,303 $1,357,389 $45,001,691
Total Commercial
Industrial
Subtotal $12,619,516 $0 ($774,632)$36,375 $0 ($738,256)$11,881,259 $0 $11,881,259 $457,979 $12,339,239
Rocky Mountain Power - State of Idaho PAGE 3.1.4Historic 12 Months Ended December 2018
Table 3
Revenue Adjustments
Type 2 Adjustments Type 3 Proforma Adj
Type 1 Adjustments
Schedule Booked¹2 3 4 5
Total Industrial
Special Contracts
5
Subtotal 07SPCL001 $0
Total Contracts
Irrigation
Subtotal $57,280,358 $60,503,589 $0 ($2,645,500)$3,223,232 ($4,694,736)($4,117,004)$53,163,353 $0 $53,163,353 $1,383,990 $54,547,343
Total Irrigation
Public Street & Highway Lighting
($12,907)
($6,023)
($41,386)
($3,314)
Subtotal $534,649 $0 ($12,474)$0 $0 ($12,474)$522,175 $0 $522,175 ($63,484)$458,691
Total PSHL
Total State of Idaho
Rocky Mountain Powe PAGE 3.2
Idaho Results of Operations - December 2021
Revenue Normalization
TOTAL IDAHO
CCOUN Type COMPAN FACTO FACTOR %LLOCATED REF
Adjustment to Revenue:
Residential 440 1 (3,289,990) ID Situs (3,289,990)
Commercial 442 1 (2,236,522) ID Situs (2,236,522)
Industrial 442 1 (714,741) ID Situs (714,741)
Irrigation 442 1 (2,461,693) ID Situs (2,461,693)
Public St & Hw 444 1 (10,014) ID Situs (10,014)
Special Contract 1 - Firm 442 1 (495,309) ID Situs (495,309)
Special Contract 1 - Interruptible 442 1 (7,281,238) ID Situs (7,281,238)
Special Contract 1 - Curtailed 442 1 1,512,432 ID Situs 1,512,432
Special Contract 2 442 1 (495,583) ID Situs (495,583) 3.1.1
Total (15,472,657) (15,472,657)
Description of Adjustment:
This adjustment removes a number of items included in booked revenue that should not be included in regulatory results, including out-of-period adjustments, certain SAP adjustments, deferred revenue
Rocky Mountain Powe PAGE 3.3
Idaho Results of Operations - December 2021
Revenue Annualization
TOTAL IDAHO
CCOUN Type COMPAN FACTO FACTOR %LLOCATED REF
Adjustment to Revenue:
Residential 440 2 - ID Situs -
Commercial 442 2 - ID Situs -
Industrial 442 2 - ID Situs -
Irrigation 442 2 - ID Situs -
Public St & Hw 444 2 - ID Situs -
Special Contract 1 - Firm 442 2 - ID Situs -
Special Contract 1 - Interruptible 442 2 - ID Situs -
Special Contract 1 - Curtailed 442 2 - ID Situs -
Special Contract 2 442 2 - ID Situs -
Total - - 3.1.1
Residential 440 3 4,479,262 ID Situs 4,479,262
Commercial 442 3 1,357,389 ID Situs 1,357,389
Industrial 442 3 457,979 ID Situs 457,979
Irrigation 442 3 1,383,990 ID Situs 1,383,990
Public St & Hw 444 3 (63,484) ID Situs (63,484)
Special Contract 1-Firm 442 3 47,833 ID Situs 47,833
Special Contract 1-Interruptible 442 3 569,639 ID Situs 569,639
Special Contract 1 - Curtailed6 442 3 12,282 ID Situs 12,282
Special Contract 2 442 3 (104,051) ID Situs (104,051) Total 8,140,839 8,140,839 3.1.1
Description of Adjustment:
This adjustment is for GRC (Base & Base ECAM) price changes.
Rocky Mountain Powe PAGE 3.4
Idaho Results of Operations - December 2021
REC Revenues
TOTAL IDAHO
CCOUN Type COMPAN FACTO FACTOR %LLOCATED REF
Add December 2021 REC Revenues Reallocated According to RPS Eligibility:
OR/CA/WA RPS Eligible:
Reallocation of Dec 2021 Rev. for Non-RPS States 456 1 2,661,029 SG 5.5373% 147,350 3.4.2
djustment for CA RPS Banking 456 1 (110,926) C Situs - 3.4.2
djustment for OR RPS Banking 456 1 (1,968,044) OR Situs - 3.4.2
djustment for WA RPS Banking 456 1 (582,059) WA Situs - 3.4.2
(0) 147,350
OR/CA RPS Eligible
Reallocation of Dec 2021 Rev. for Non-RPS States 456 1 623,756 SG 5.5373% 34,540 3.4.2
djustment for CA RPS Banking 456 1 (33,281) C Situs - 3.4.2
djustment for OR RPS Banking 456 1 (590,475) OR Situs - 3.4.2
- 34,540
CA RPS Eligible
Reallocation of Dec 2021 Rev. for Non-RPS States 456 1 8,294 SG 5.5373% 459 3.4.2
djustment for CA RPS Banking 456 1 (8,294) C Situs - 3.4.2
djustment for OR RPS - Ineligible Wind 456 1 - OR Situs - 3.4.2
djustment for OR RPS - Ineligible Wind 456 1 - OTHE 0.0000% - 3.4.2
(0) 459
Remove December 2021 REC Deferrals 456 1 922,909 SG 5.5373% 51,105 3.4.1
Incremental Adjust Dec 2021 Revenues to Dec 2022 456 3 (2,593,546) SG 5.5373% (143,613) 3.4.3
Re-allocate Dec 2022 REC Revenues According to RPS Eligibility:
OR/CA/WA RPS Eligible:
Reallocation of Dec 2022 Rev. for Non-RPS States 456 3 (647,959) SG 5.5373% (35,880) 3.4.3
djustment for CA RPS Banking 456 3 27,010 C Situs - 3.4.3
djustment for OR RPS Banking 456 3 479,218 OR Situs - 3.4.3
djustment for WA RPS Banking 456 3 141,731 WA Situs - 3.4.3
- (35,880)
OR/CA RPS Eligible
Reallocation of Dec 2022 Rev. for Non-RPS States 456 3 (177,759) SG 5.5373% (9,843) 3.4.3
djustment for CA RPS Banking 456 3 9,485 C Situs - 3.4.3
djustment for OR RPS Banking 456 3 168,275 OR Situs - 3.4.3
- (9,843)
CA RPS Eligible
Reallocation of Dec 2022 Rev. for Non-RPS States 456 3 (7,942) SG 5.5373% (440) 3.4.3
djustment for CA RPS Banking 456 3 7,942 C Situs - 3.4.3
djustment for OR RPS - Ineligible Wind 456 3 - OR Situs - 3.4.3
djustment for OR RPS - Ineligible Wind 456 3 - OTHE 0.0000% - 3.4.3
(0) (440)
dd Increm. Leaning Juniper Rev 12 ME Dec. 2022 456 3 18,397 SG 5.5373% 1,019 3.5.3Description 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 2021, adjusts REC revenues to
12 months ended December 2022, 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 2022. 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 3.4.1
Rocky Mountain Power
Idaho Results of Operations - December 2021
REC Revenue
Actuals as Booked
Posting Date Fin Accrual Fin Reversal Back Office
Actual Kennecott Removal Pryor Mountain Total Recs
FERC Acct 4562700 4562700 4562700 4562700
SAP Acct 301944 301944 301945 301945 354943
January-21 (1,570,611) 293,750 (293,750) 50,000 - (1,520,611)
February-21 (50,000) 1,570,611 (1,570,611) 50,000 - -
March-21 (100,750) 50,000 (199,000) 50,000 - (199,750)
April-21 (2,421,588) 100,750 (418,435) 50,000 - (2,689,273)
May-21 (261,194) 2,421,588 (2,421,587) 50,000 - (211,194)
June-21 (233,500) 261,194 (311,819) 50,000 - (234,125)
July-21 (180,250) 233,500 (233,500) 50,000 (198,730) (328,980)
August-21 (121,291) 180,250 (180,250) 50,000 (45,692) (116,983)
September-21 (50,000) 121,291 (121,291) 50,000 (39,950) (39,950)
October-21 (1,065,600) 50,000 (50,000) 50,000 (54,665) (1,070,265)
November-21 (433,247) 1,065,600 (1,065,600) 50,000 (85,570) (468,817)
December-21 (394,100) 433,247 (381,492) 50,000 (76,880) (369,226)
12 ME December 2021 Total (6,882,130) 6,781,780 (7,247,336) 600,000 (501,487) (7,249,173)
REC Deferrals Included in Unadjusted Results:
FERC Account 4562700
Amount Yr. Ended December 2021 922,909 Ref. 3.4
Rocky Mountain Power
Idaho Results of Operations - December 2021
REC Revenue
Adjustment to Reallocate December 2021 Revenue
December 2021 - Actual REC Revenues CA/OR/WA RPS Eligible Resources 4,642,380$
December 2021 - Actual REC CA/OR RPS Eligible Resources 1,567,496$
December 2021 - Actual REC Revenues CA RPS Eligible Resources 537,809$
Total December 2021 Actual REC Revenue 6,747,686$ Ref. 3.4.1
Reallocate December 2021 REC Revenue for Renewable Portfolio Standards
Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC Other
SG Factor Amounts SG 100.000%1.519%26.947%7.970%13.854%44.136%5.537%0.037%
Actual December 2021 REC Rev - Eligible for CA/OR/WA RPS 1 SG 4,642,380 70,510 1,250,978 369,983 643,166 2,048,946 257,064 1,733
Ref 3.4
Adjustment for RPS/Commission order 1 SG 2,661,029 40,416 717,065 212,076 368,665 1,174,463 147,350 993
Adjustment for RPS/Commission order 1 Situs (2,661,029) (110,926) (1,968,044) (582,059)
Ref. 3.4 Ref. 3.4 Ref. 3.4
Actual December 2021 REC Revenues - Reallocated totals 4,642,380 - - - 1,011,831 3,223,409 404,415 2,726
Actual December 2021 REC Rev - Eligible for CA/OR RPS 1 SG 1,567,496 23,808 422,392 124,925 217,165 691,825 86,798 585
Ref 3.4
Adjustment for RPS/Commission order 1 SG 623,756 9,474 168,083 49,711 86,417 275,299 34,540 233
Adjustment for RPS/Commission order 1 Situs (623,756) (33,281) (590,475)
Ref. 3.4 Ref. 3.4
Actual December 2021 REC Revenues - Reallocated totals 1,567,496 - - 174,636 303,581 967,124 121,337 818
Actual December 2021 REC Rev - Eligible for CA RPS Only 1 SG 537,809 8,168 144,923 42,862 74,509 237,366 29,780 201 -
Ref 3.4
Adjustment for RPS/Commission order 1 SG 8,294 126 2,235 661 1,149 3,661 459 3
Adjustment for RPS/Commission order 1 Situs (8,294) (8,294) -
Ref. 3.4 Ref. 3.4
Actual December 2021 REC Revenue - Reallocated totals 537,809 - 147,158 43,523 75,658 241,027 30,240 204 -
Ref.3.4
Reallocated REC Revenue for 12 ME December 2021 1 SG 3,293,080 50,016 887,383 262,448 456,231 1,453,423 182,349 1,229 -
1 Situs (3,293,080) (152,502) (2,558,519) (582,059) - - - - -
Actual Jan - Dec 2021 Pryor Mountain SG 501,487 7,617 135,135 39,967 69,477 221,335 27,769 187
Actual December 2021 REC Revenue - Total Reallocated 7,249,173 7,617 282,293 258,126 1,460,548 4,652,894 583,760 3,934 -
Ref. 3.4.1
Page 3.4.2
Rocky Mountain Power
Idaho Results of Operations - December 2021
REC Revenue
Adjustment to Reallocate December 2022 Revenue
Incremental Adjustment Calculation:
REC Revenues Booked - 12 ME Dec 2021 7,249,173$ Ref. 3.4.2
REC Revenues Estimated - 12 ME Dec 2022 4,655,627$ Ref. 3.4.4
Incremental Adjustment - REC Revenues (2,593,546)$ Ref. 3.4
Reallocate December 2022 REC Revenue for Renewable Portfolio Standards
(These numbers represent the difference between Pages 3.5.4 and 3.5.2)
Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC Other
SG Factor Amounts SG 100.000%1.519%26.947%7.970%13.854%44.136%5.537%0.037%
Estimated December 2022 REC Rev - Eligible for CA/OR/WA RPS 3 SG (1,130,418) (17,169) (304,613) (90,091) (156,611) (498,917) (62,595) (422)
Ref 3.4Adjustment for RPS/Commission order 3 SG (647,959) (9,841) (174,605) (51,640) (89,770) (285,981) (35,880) (242)
Adjustment for RPS/Commission order 3 Situs 647,959 27,010 479,218 141,731
Ref. 3.4 Ref. 3.4 Ref. 3.4
Estimated December 2022 REC Revenues - Reallocated Totals (1,130,418) - - - (246,380) (784,899) (98,475) (664)
Estimated December 2022 REC Rev - Eligible for CA/OR RPS 3 SG (446,708) (6,785) (120,374) (35,601) (61,888) (197,157) (24,736) (167)
Ref 3.4
Adjustment for RPS/Commission order 3 SG (177,759) (2,700) (47,901) (14,167) (24,627) (78,455) (9,843) (66)
Adjustment for RPS/Commission order 3 Situs 177,759 9,485 168,275
Ref. 3.4 Ref. 3.4
Estimated December 2022 REC Revenues - Reallocated totals (446,708) - - (49,768) (86,515) (275,613) (34,579) (233)
Estimated December 2022 REC Rev - Eligible for CA RPS Only 3 SG (514,933) (7,821) (138,759) (41,039) (71,340) (227,269) (28,514) (192) -
Ref 3.4Adjustment for RPS/Commission order 3 SG (7,942) (121) (2,140) (633) (1,100) (3,505) (440) (3)
Adjustment for RPS/Commission order 3 Situs 7,942 7,942 -
Ref.3.4 Ref. 3.4
Estimated December 2022 REC Revenue - Reallocated totals (514,933) - (140,899) (41,672) (72,440) (230,774) (28,953) (195) -
Ref. 3.4Reallocated REC Revenue for 12 ME 2022 3 SG (833,660) (12,662) (224,646) (66,440) (115,497) (367,941) (46,163) (311) -
3 Situs 833,660 44,437 647,492 141,731 - - - - -
Actual Jan - Dec 2021 Pryor Mountain SG (501,487) (7,617) (135,135) (39,967) (69,477) (221,335) (27,769) (187)
Estimated December 2022 REC Revenue - Total Reallocated (2,593,546) (7,617) (276,034) (131,407) (474,813) (1,512,620) (189,776) (1,279) -
2021 Actual Leaning Juniper Revenue (213)
2022 Estimated Leaning Juniper Revenue 2,659 Ref. 3.4.4
Incremental Leaning Juniper Revenue Adjustment 2,872 Ref. 3.4
Page 3.4.3
Rocky Mountain Power
Idaho Results of Operations - December 2021
REC Revenue
Adjustment to Reallocate December 2022 Revenue
December 2022 - Estimated REC Revenues CA/OR/WA RPS Eligible Resources 3,511,963$
December 2022 - Estimated REC CA/OR RPS Eligible Resources 1,120,789$
December 2022 - Estimated REC Revenues CA RPS Eligible Resources 22,876$
Total December 2022 Estimated REC Revenue 4,655,627$ Ref. 3.4.3
Reallocate December 2022 REC Revenue for Renewable Portfolio Standards
Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC Other
SG Factor Amounts SG 100.000%1.519%26.947%7.970%13.854%44.136%5.537%0.037%
Estimated December 2022 REC Rev - Eligible for CA/OR/WA RPS
2,013,070
(83,916) (1,488,826) (440,328)
Estimated December 2022 REC Revenues - Reallocated Totals 3,511,963 - - - 765,451 2,438,510 305,940 2,062
Estimated December 2022 REC Rev - Eligible for CA/OR RPS
445,997
(23,797) (422,200)
Estimated December 2022 REC Revenues - Reallocated Totals 1,120,789 - 124,868 217,066 691,511 86,758 585
Estimated December 2022 REC Rev - Eligible for CA RPS Only
353
(353)
Estimated December 2022 REC Revenue - Reallocated Totals 22,876 - 6,259 1,851 3,218 10,252 1,286 9 -
Reallocated REC Revenue for 12 ME December 2022
Estimated December 2022 REC Revenue - Total Reallocated 4,655,627 - 6,259 126,719 985,735 3,140,274 393,984 2,655 -
Ref. 3.4.3 (B)
(A)
Total Company Percentage %1 Idaho Alloc
Total CY 2022 REC revenue forecast 4,673,811 394,991
Page 3.4.4
Rocky Mountain Powe PAGE 3.5
Idaho Results of Operations - December 2021
Wheeling Revenue
TOTAL IDAHO
CCOUN Type COMPAN FACTO FACTOR %LLOCATED REF
Adjustment to Revenue:
Other Electric Revenues 456 1 (177,239) SG 5.5373% (9,814)
Other Electric Revenues 456 2 5,313,322 SG 5.5373% 294,217
Other Electric Revenues 456 3 1,745,716 SG 5.5373% 96,666
Total 6,881,799 381,069 3.5.1
Adjustment Detail:
Actual Wheeling Revenues 12 ME December 2021 161,828,009 3.5.1
Total Adjustments 6,881,799 bove
djusted Wheeling Revenues 12 ME December 2022 168,709,808 3.5.1
Description of Adjustment:
This adjustment removes out-of-period and one-time adjustments from the 12 months ended December 2021 and adds in pro forma
changes through December 2022.
Page 3.5.1
Rocky Mountain Power
Results of Operations - December 2021
Wheeling Revenue
Customer Total
Total (161,828,009)
Ref 3.5
Type
Incremental Adjustments (6,881,799)
Ref 3.5
Accum Totals (168,709,808)
Ref 3.5
Rocky Mountain Powe PAGE 3.6
Idaho Results of Operations - December 2021
Ancillary Services and Other Revenue
TOTAL IDAHO
CCOUN Type COMPAN FACTO FACTOR %LLOCATED REF
Adjustment to Revenue:
Ancillary Contract Renewal 456 3 (10,681,081) SG 5.5373% (591,448) 3.6.1

Description of Adjustment:
This adjustment includes ancillary revenue contract changes that are included in the net power cost study.
Page 3.6.1
Rocky Mountain Power
Idaho Results of Operations - December 2021
Ancillary Services Revenue
SCL Stateline Demand & Energy 10,681,081 - (10,681,081) 456 SG
BPA Foote Creek 4 Ancillary Service - - - 456 SG
BPA Foote Creek 1 Ancillary Service - - - 456 SG
EWEB Foote Creek 1 O&M - - - 456 SG
EWEB Facilities Credit - - - 456 SG
EWEB Facilities Charge - - - 456 SG
Rocky Mountain Powe PAGE 3.7
Idaho Results of Operations - December 2021
2017 Protocol Equalization Adjustmen
TOTAL IDAHO
Adjustment to Revenue:ACCOUN Type COMPAN FACTO FACTOR %LLOCATED REF
Residential 440 1 (63,209) ID Situs (63,209) 3.7.1
Commercial 442 1 (41,994) ID Situs (41,994) 3.7.1
Industrial (includes Irrigation) 442 1 (194,566) ID Situs (194,566) 3.7.1
Street & Highway Lighting 444 1 (230) ID Situs (230) 3.7.1
(300,000) (300,000)
Description of Adjustment:
Tax Cuts and Jobs Act (TCJA) balances were used to offset some regulatory assets including the 2017 Protocol Equalization Adjustment.
The regulatory asset of $300,000 was written off and debited to general business revenues. This revenue entry was normalized out of
results in the revenue accounting adjustments included in adjustment 3.2. This adjustment adds the $300,000 write-off back into Idaho's results of operations which offsets the reduction to deferred income tax expense.
Page 3.7.1
Rocky Mountain Power
Results of Operations - December 2021
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 (300,000) Ref 3.7.2
Spread to Revenue Accounts
440 Residential Sales 21.070%
442 Commercial Sales 13.998%
442 Industrial 64.855%
444 Street & Highway Lighting 0.077%
100.000%
Reduce revenue accounts for savings:
440 Residential Sales (63,209) Ref 3.7
442 Commercial & Industrial Sales (41,994) Ref 3.7
442 Industrial (includes Irrigation)(194,566) Ref 3.7
445 Street & Highway Lighting (230) Ref 3.7
(300,000)
Page 3.7.2
Rocky Mountain Power
Results of Operations - December 2021
2017 Protocol Deferral
GL Account 187305
Beg Balance
Deferred
Income
Tax Expense End Balance
2021 January 300,000 300,000
February 300,000 300,000
March 300,000 300,000
April 300,000 300,000
May 300,000 300,000
June 300,000 300,000
July 300,000 300,000
August 300,000 300,000
September 300,000 300,000
October 300,000 300,000
November 300,000 300,000
December 300,000 (300,000) -
12 Months Ended December 2021 (300,000)
Ref 3.7.1
4. O&M
IDAHO 2020 PROTOCOL Page 4.0 Total
O&M Adjustments (Tab 4)
TOTAL
4.1 4.1 4.2 4.3 4.4 4.5
Total Normalized
Miscellaneous General Expense
and Revenue
Pension Non-
Service Expense
Wage and Employee Benefit -
Annualizing
Wage and Employee Benefit -
Pro forma
Facebook Transmission
Revenue Outside Services
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 1,172,279 203,632 - 7,463 - - -
10 Nuclear Production - - - - - - -
11 Hydro Production 1,437,685 43,398 - 1,590 - - -
12 Other Power Supply 269,360 83,935 - 3,081 - - -
13 Transmission (8,267) 69,487 - 2,547 - (80,300) -
14 Distribution 257,290 248,194 - 9,096 - - -
15 Customer Accounting (184,996) 101,411 - 3,716 - - -
16 Customer Service & Info 6,159 5,968 - 191 - - -
17 Sales - - - - - - -
18 Administrative & General (37,620) 182,365 (813,531) 4,014 - - (228,463)
19 Total O&M Expenses 2,911,890 938,392 (813,531) 31,698 - (80,300) (228,463)
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (570,632) (175,012) 163,085 (6,354) - 16,098 45,799
24 State (129,232) (39,635) 36,934 (1,439) - 3,646 10,372
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense (65,364) (65,364) - - - - -
28 Total Operating Expenses: 2,146,662 658,380 (613,512) 23,905 - (60,557) (172,292)
29
30 Operating Rev For Return: (2,146,662) (658,380) 613,512 (23,905) - 60,557 172,292
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 (1,887,072) - - - - - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 7,675,204 - - - - - -
54
55 Total Deductions: 5,788,132 - - - - - -
56
57 Total Rate Base: 5,788,132 - - - - - -
58
59
60 Estimated ROE impact -0.519% -0.131% 0.122% -0.005% 0.000% 0.012% 0.034%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (2,846,526) (873,028) 813,531 (31,698) - 80,300 228,463
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions - - - - - - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax (2,846,526) (873,028) 813,531 (31,698) - 80,300 228,463
73
74 State Income Taxes (129,232) (39,635) 36,934 (1,439) - 3,646 10,372
75
76 Taxable Income (2,717,294) (833,392) 776,597 (30,259) - 76,655 218,091
77
78 Federal Income Taxes (570,632) (175,012) 163,085 (6,354) - 16,098 45,799
IDAHO 2020 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
4.6 4.7 4.8 4.9 4.11 0 0
Generation Expense
Normalization Insurance Expense
Uncollectible Expense and
Revenue Sensitive
Memberships &
Subscriptions
Remove Non-
Recurring Entries 0 0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
961,184 - - - - - -
- - - - - - -
- - - - 1,392,697 - -
107,826 - - - 74,518 - -
- - - - - - -
- - - - - - -
- - (290,124) - - - -
- - - - - - -
- - - - - - -
- 875,609 (19,011) (38,603) - - -
1,069,009 875,609 (309,136) (38,603) 1,467,215 - -
- - - - - - -
- - - - - - -
- - - - - - -
(214,300) (175,530) 61,971 7,739 (294,127) - -
(48,533) (39,753) 14,035 1,753 (66,612) - -
- - - - - - -
- - - - - - -
- - - - - - -
806,176 660,326 (233,130) (29,112) 1,106,477 - -
(806,176) (660,326) 233,130 29,112 (1,106,477) - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- (1,887,072) - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 7,675,204 - - - - -
- 5,788,132 - - - - -
- 5,788,132 - - - - -
-0.160% -0.225% 0.046% 0.006% -0.220% 0.000% 0.000%
(1,069,009) (875,609) 309,136 38,603 (1,467,215) - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(1,069,009) (875,609) 309,136 38,603 (1,467,215) - -
(48,533) (39,753) 14,035 1,753 (66,612) - -
(1,020,476) (835,856) 295,101 36,850 (1,400,603) - -
(214,300) (175,530) 61,971 7,739 (294,127) - -
Rocky Mountain Powe PAGE 4.1
Idaho Results of Operations - December 2021
Miscellaneous General Expense and Revenue
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Gain on Property Sales 421 1 (830) OR Situs -
Gain on Property Sales 421 1 65,100 UT Situs -
Gain on Property Sales 421 1 (2,786,263) SO 5.4735% (152,507)
Gain on Property Sales 421 1 1,573,743 SG 5.5373% 87,144
Gain on Property Sales 421 1 1,148,250 OTHER 0.0000% -
Total Miscellaneous General Revenue Adjustmen - (65,364) 4.1.1
Adjustment to Expense:
Other Expenses 557 1 (2,509) SG 5.5373% (139)
Office Supplies and Expenses 921 1 (21,580) SO 5.4735% (1,181)
Office Supplies and Expenses 921 1 (13,713) SO 5.4735% (751)
Regulatory Commission Expenses 928 1 (27,203) OR Situs -
Regulatory Commission Expenses 928 1 27,203 SG 5.5373% 1,506
Reallocate credit facility fees 921 1 1,339,817 SO 5.4735% 73,335
Informational Advertising 903 1 (12,246) OR Situs -
Informational Advertising 909 1 (5,718) CN 4.2573% (243)
Informational Advertising 909 1 1,000 ID Situs 1,000
Informational Advertising 909 1 15,229 OR Situs -
Informational Advertising 909 1 (1,052) UT Situs -
Informational Advertising 909 1 1,391 WA Situs -
Informational Advertising 929 1 (1,549) SO 5.4735% (85)
Total Miscellaneous General Expense Adjustmen 1,299,070 73,443 4.1.1
Description of Adjustment:
This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-regulatedaccounts. It also reallocates certain items such as gains and losses on property sales to reflect the appropriate allocation.
Page 4.1.1
Rocky Mountain Power
Adjustment Required
Description FERC Factor Amount
FERC 421 - (Gain)/Loss on Sale of Utility Plant
Gain on Property Sales 421 OR 830
Gain on Property Sales 421 UT (65,100)
Gain on Property Sales 421 SO 2,786,263
Gain on Property Sales 421 SG (1,573,743)
Gain on Property Sales 421 NUTIL (1,148,250)
- Ref. 4.1
Non-Regulated Flights
Other Expenses 557 SG (2,509)
Office Supplies and Expenses 921 SO (21,580)
(24,089)
Regulatory Commission Expenses
Reallocate from situs to system 928 OR (27,203)
Reallocate from situs to system 928 SG 27,203
-
FERC 921 - Office Supplies & Expenses
Expense removal 921 SO (13,713)
(13,713)
Credit Facility Fee Adjustment
Reallocate credit facility fees 921 SO 1,339,817
FERC 909 - Informational & Instructional Advertising
Blue Sky 909 CN 7,405
Blue Sky 909 OR 6,390
Blue Sky 903 OR (12,246)
Blue Sky 929 SO (1,549)
DSM 909 CN (2,945)
Reallocation 909 CN (10,178)
Reallocation 909 UT (1,052)
Reallocation 909 ID (52)
Reallocation 909 ID 1,052
Reallocation 909 UT -
Reallocation 909 WA 1,391
Reallocation 909 OR 8,839
(2,945)
Total Expense Adjustment 1,299,070 Ref. 4.1
Results of Operations - December 2021
Miscellaneous General Expense & Revenue
Rocky Mountain Powe PAGE 4.2
Idaho Results of Operations - December 2021
Wage and Employee Benefit - Annualizing
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Operations 500 2 77,087 SG 5.5373% 4,269
Fuel Related-Non NPC 501 2 124 SE 6.0822% 8
Steam Maintenance 512 2 57,546 SG 5.5373% 3,186
Hydro Operations 535 2 15,148 SG-P 5.5373% 839
Hydro Operations 535 2 9,947 SG-U 5.5373% 551
Hydro Maintenanc 545 2 2,977 SG-P 5.5373% 165
Hydro Maintenanc 545 2 650 SG-U 5.5373% 36
Other Operations 548 2 13,589 SG 5.5373% 752
Other Operations 549 2 23 ID Situs -
Other Maintenance 553 2 4,164 SG 5.5373% 231
Other Power Supply Expense 557 2 36,084 SG 5.5373% 1,998
Other Power Supply Expense 557 2 100 ID Situs 100
Transmission Operations 560 2 27,737 SG 5.5373% 1,536
Transmission Maintenance 571 2 18,251 SG 5.5373% 1,011
Distribution Operations 580 2 29,946 SNPD 4.9713% 1,489
Distribution Operations 580 2 32,024 ID Situs 1,603
Distribution Maintenance 593 2 9,299 SNPD 4.9713% 462
Distribution Maintenance 593 2 106,786 ID Situs 5,542
Customer Accounts 903 2 32,463 CN 4.2573% 1,382
Customer Accounts 903 2 14,753 ID Situs 2,334
Customer Services 908 2 4,205 CN 4.2573% 179
Customer Services 908 2 40 OTHER 0.0000% -
Customer Services 908 2 7,663 ID Situs 12
Administrative & General 920 2 61,393 SO 5.4735% 3,360
Administrative & General 920 2 1,762 ID Situs 503
Administrative & General 935 2 2,765 SO 5.4735% 151
Administrative & General 935 2 28 ID Situs -
Total 566,555 31,698 4.3.2
Description of Adjustment:
This adjustment annualizes the wage and benefit increases that occurred during the twelve month period ended December 2021 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 2021
Wage and Employee Benefit - Pro forma
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Operations 500 3 2,103,468 SG 5.5373% 116,476
Fuel Related-Non NPC 501 3 3,391 SE 6.0822% 206
Steam Maintenance 512 3 1,570,248 SG 5.5373% 86,950
Hydro Operations 535 3 413,349 SG-P 5.5373% 22,889
Hydro Operations 535 3 271,426 SG-U 5.5373% 15,030
Hydro Maintenanc 545 3 81,224 SG-P 5.5373% 4,498
Hydro Maintenanc 545 3 17,742 SG-U 5.5373% 982
Other Operations 548 3 370,811 SG 5.5373% 20,533
Other Operations 549 3 640 ID Situs -
Other Maintenance 553 3 113,617 SG 5.5373% 6,291
Other Power Supply Expense 557 3 984,636 SG 5.5373% 54,523
Other Power Supply Expense 557 3 2,726 ID Situs 2,726
Transmission Operations 560 3 756,862 SG 5.5373% 41,910
Transmission Maintenance 571 3 498,024 SG 5.5373% 27,577
Distribution Operations 580 3 817,128 SNPD 4.9713% 40,622
Distribution Operations 580 3 873,845 ID Situs 43,731
Distribution Maintenance 593 3 253,733 SNPD 4.9713% 12,614
Distribution Maintenance 593 3 2,913,871 ID Situs 151,227
Customer Accounts 903 3 885,832 CN 4.2573% 37,712
Customer Accounts 903 3 402,564 ID Situs 63,699
Customer Services 908 3 114,743 CN 4.2573% 4,885
Customer Services 908 3 1,079 OTHER 0.0000% -
Customer Services 908 3 209,111 ID Situs 327
Administrative & General 920 3 1,675,243 SO 5.4735% 91,695
Administrative & General 920 3 48,079 ID Situs 13,715
Administrative & General 935 3 75,448 SO 5.4735% 4,130
Administrative & General 935 3 775 ID Situs -
Total 15,459,614 864,949 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 2022 for labor charged to operation & maintenance accounts. See page 4.3.1 for more information on how this
adjustment was calculated.
Page 4.3.2
Rocky Mountain Power
Idaho Results of Operations - December 2021
Wage and Employee Benefit Adjustment
Actual Annualized Pro Forma
Account Description 12 Months Ended
December 2021
12 Months Ended
December 2021 Adjustment 12 Months Ending
December 2022 Adjustment Ref.
5001XX Regular Ordinary Time 429,992,195 431,286,046 1,293,851 436,458,343 5,172,297
5002XX Overtime 72,341,721 72,559,398 217,677 73,429,584 870,185
5003XX Premium Pay 12,850,121 12,888,787 38,666 13,043,359 154,572
Subtotal for Escalation 515,184,037 516,734,232 1,550,194 522,931,285 6,197,054 4.3.3&4
5005XX Unused Leave Accrual 3,651,465 3,662,453 10,987 3,706,375 43,923 4.3.5
500600 Temporary/Contract Labor - - - - -
500700 Severance Pay 1,125,611 386,224 (739,388) 390,855 4,632 4.3.5
500850 Other Salary/Labor Costs 3,962,191 3,962,191 - 3,962,191 -
50109X Joint Owner Cutbacks (1,130,266) (1,133,667) (3,401) (1,147,262) (13,596)4.3.5Subtotal Bare Labor 522,793,039 523,611,432 818,393 529,843,445 6,232,013

500410 Annual Incentive Plan 24,579,836 24,579,836 - 34,079,577 9,499,741 4.3.5
Total Incentive 24,579,836 24,579,836 - 34,079,577 9,499,741
-
500250 Overtime Meals 1,567,989 1,567,989 - 1,567,989 -
50040x Bonus and Awards 6,655,902 6,655,902 - 6,655,902 -
501325 Physical Exam 60,688 60,688 - 60,688 -
502300 Education Assistance 134,787 134,787 - 134,787 -
580899 Mining Salary/Benefit Credit (160,743) (160,743) - (160,743) -
Total Other Labor 8,258,623 8,258,623 - 8,258,623 -
Subtotal Labor and Incentive 555,631,498 556,449,891 818,393 572,181,645 15,731,754
50110X Pensions 5,958,389 5,958,389 - 5,310,525 (647,865)4.3.6
501115 SERP Plan - - - - - 4.3.6
50115X Post Retirement Benefits 1,142,189 1,142,189 - 1,942,266 800,077 4.3.6
501160 Post Employment Benefits 5,720,321 5,720,321 - 4,695,903 (1,024,418)4.3.6
Total Pensions 12,820,899 12,820,899 - 11,948,693 (872,206)4.3.6
501102 Pension Administration 954,796 954,796 - 891,852 (62,944)4.3.6
50112X Medical 57,525,430 57,525,430 - 61,238,283 3,712,853 4.3.6
50117X Dental 3,468,745 3,468,745 - 4,346,119 877,374 4.3.650120XVision 331,136 331,136 - 524,436 193,300 4.3.6
50122X Life 950,582 950,582 - 964,876 14,295 4.3.6
50125X 401(k) 38,873,545 38,873,545 - 41,976,484 3,102,939 4.3.6
501251 401(k) Administration (0) (0) - (0) 0 4.3.6
501275 Accidental Death & Disability 33,591 33,591 - 34,096 505 4.3.6501300Long-Term Disability 3,883,228 3,883,228 - 3,941,623 58,395 4.3.6
5016XX Worker's Compensation 1,183,034 1,183,034 - 1,200,825 17,790 4.3.6
502900 Other Salary Overhead 1,002,880 1,002,880 - 1,002,880 - 4.3.6
Total Benefits 108,206,965 108,206,965 - 116,121,474 7,914,508 4.3.6
Subtotal Pensions and Benefits 121,027,865 121,027,865 - 128,070,167 7,042,302 4.3.6
580XXX Payroll Tax Expense 38,180,553 38,237,799 57,247 39,357,341 1,119,542 4.3.7
580700 Payroll Tax Expense-Unemployment 3,208,903 3,208,903 - 3,208,903 -
Total Payroll Taxes 41,389,456 41,446,703 57,247 42,566,244 1,119,542
Total Labor 718,048,819 718,924,459 875,639 742,818,057 23,893,598 4.3.8
Non-Utility and Capitalized Labor 253,457,542 253,766,626 309,084 262,200,610 8,433,985 4.3.8
Total Utility Labor 464,591,277 465,157,833 566,555 480,617,446 15,459,614 4.3.8
Ref. 4.2 Ref. 4.3
Rocky Mountain Power
Results of Operations - December 2021
Escalation of Regular, Overtime, and Premium Labor
(Figures are in thousands)
Base Period: 12 Months Ended December 2021
Pro Forma: 12 Months Ending December 2022
Labor (12 Months Ended December 2021)
Acct Account Desc.Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
5001XX Reg/Ordinary Time 34,599 33,011 39,286 36,563 34,667 36,155 36,489 35,503 36,480 34,161 35,461 37,617 429,992 Ref. 4.3.2
5002XX Overtime 5,000 7,912 4,792 7,095 4,582 5,690 6,893 6,456 5,844 5,460 5,400 7,217 72,342 Ref. 4.3.2
5003XX Premium Pay 746 784 892 1,062 909 1,210 1,340 1,262 1,042 1,111 1,209 1,282 12,850 Ref. 4.3.2
Grand Total 40,345 41,707 44,971 44,720 40,158 43,054 44,722 43,222 43,366 40,733 42,070 46,116 515,184 Ref. 4.3.2
Labor (12 Months Ended December 2021)Group
Code Labor Group Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
2 Officer/Exempt 15,739 14,376 18,183 16,801 14,865 15,518 16,719 15,072 16,186 15,074 15,222 17,079 190,834
3 IBEW 125 3,216 4,122 3,460 3,463 3,437 3,542 3,689 3,563 3,548 3,296 3,414 3,619 42,368
4 IBEW 659 3,704 5,244 3,713 3,535 3,439 3,808 4,321 4,160 4,056 3,770 3,867 4,247 47,862
5 UWUA 197 247 263 191 174 156 170 170 186 223 184 182 215 2,363
8 UWUA 127 3,919 3,581 4,098 5,040 3,751 4,136 4,299 4,019 4,003 3,896 4,038 4,468 49,249
9 IBEW 57 WY 61 48 58 57 67 60 60 75 56 69 53 65 728
11 IBEW 57 PD 8,186 8,960 9,559 9,670 9,128 10,361 10,105 10,527 9,741 9,421 9,862 10,442 115,962
12 IBEW 57 PS 3,229 3,152 3,443 3,853 3,350 3,421 3,324 3,596 3,435 3,056 3,463 3,850 41,171
13 PCCC Non-Exempt 518 507 530 504 481 473 465 492 489 453 451 462 5,826
15 IBEW 57 CT 323 326 390 372 322 348 331 373 399 384 344 365 4,277
16 IBEW 77 138 130 126 122 126 136 132 125 136 122 151 138 1,583
18 Non-Exempt 1,065 997 1,219 1,130 1,036 1,083 1,106 1,034 1,094 1,008 1,023 1,166 12,960
Grand Total 40,345 41,707 44,971 44,720 40,158 43,054 44,722 43,222 43,366 40,733 42,070 46,116 515,184

Annualization Increase
Group
Code Labor Group Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
2 Officer/Exempt 1.49%(1)
3 IBEW 125 2.50%(1)
4 IBEW 659 2.50%(1)
5 UWUA 197 2.50%(1)
8 UWUA 127 2.00%(1)
9 IBEW 57 WY 2.50%(1)
11 IBEW 57 PD 2.50%(1)
12 IBEW 57 PS 2.50%(1)
13 PCCC Non-Exempt 1.16%(1)
15 IBEW 57 CT 2.50%(1)
16 IBEW 77 0.00%(3)
18 Non-Exempt 1.48%(1)

Page 4.3.3
Rocky Mountain Power
Results of Operations - December 2021
Escalation of Regular, Overtime, and Premium Labor
(Figures are in thousands)
Base Period: 12 Months Ended December 2021
Pro Forma: 12 Months Ending December 2022
Annualized Labor December 2021
Group
Code Labor Group Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total
2 Officer/Exempt 15,739 14,376 18,183 16,801 14,865 15,518 16,719 15,072 16,186 15,074 15,222 17,079 190,834
3 IBEW 125 3,296 4,122 3,460 3,463 3,437 3,542 3,689 3,563 3,548 3,296 3,414 3,619 42,449
4 IBEW 659 3,797 5,375 3,806 3,623 3,439 3,808 4,321 4,160 4,056 3,770 3,867 4,247 48,267
5 UWUA 197 254 270 196 178 160 170 170 186 223 184 182 215 2,388
8 UWUA 127 3,998 3,653 4,180 5,141 3,826 4,219 4,385 4,099 4,083 3,896 4,038 4,468 49,986
9 IBEW 57 WY 62 49 59 59 68 61 60 75 56 69 53 65 737
11 IBEW 57 PD 8,390 8,960 9,559 9,670 9,128 10,361 10,105 10,527 9,741 9,421 9,862 10,442 116,166
12 IBEW 57 PS 3,309 3,152 3,443 3,853 3,350 3,421 3,324 3,596 3,435 3,056 3,463 3,850 41,252
13 PCCC Non-Exempt 518 507 530 504 481 473 465 492 489 453 451 462 5,826
15 IBEW 57 CT 331 326 390 372 322 348 331 373 399 384 344 365 4,285
16 IBEW 77 138 130 126 122 126 136 132 125 136 122 151 138 1,583
18 Non-Exempt 1,065 997 1,219 1,130 1,036 1,083 1,106 1,034 1,094 1,008 1,023 1,166 12,960
Grand Total 40,898 41,917 45,152 44,915 40,239 43,139 44,808 43,302 43,446 40,733 42,070 46,116 516,734 Ref. 4.3.2

Pro Forma Increase to December 2022
Group
Code Labor Group Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
2 Officer/Exempt 3.52%(1)
3 IBEW 125 3.50%(1)
4 IBEW 659 2.00%(1)
5 UWUA 197 0.00%(4) CONF
8 UWUA 127 2.25%(1)
9 IBEW 57 WY 2.50%(1)
11 IBEW 57 PD 2.50%(1)
12 IBEW 57 PS 2.50%(1)
13 PCCC Non-Exempt 3.07%(1)
15 IBEW 57 CT 2.50%(1)
16 IBEW 77 2.50%2.25%(3)
18 Non-Exempt 3.44%(1)

Pro Forma Labor December 2022
Group
Code Labor Group Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total
2 Officer/Exempt 15,739 14,376 18,183 16,801 14,865 15,518 16,719 15,072 16,186 15,074 15,222 17,079 190,834
3 IBEW 125 3,296 4,266 3,581 3,584 3,558 3,666 3,818 3,687 3,672 3,412 3,533 3,745 43,819
4 IBEW 659 3,797 5,375 3,806 3,623 3,508 3,884 4,407 4,243 4,137 3,845 3,944 4,332 48,901
5 UWUA 197 254 270 196 178 160 170 170 186 223 184 182 215 2,388
8 UWUA 127 3,998 3,653 4,180 5,141 3,826 4,219 4,385 4,099 4,175 3,983 4,129 4,569 50,357
9 IBEW 57 WY 62 49 59 59 68 61 61 77 58 70 54 67 746
11 IBEW 57 PD 8,390 9,184 9,797 9,912 9,356 10,620 10,358 10,790 9,985 9,657 10,108 10,703 118,861
12 IBEW 57 PS 3,309 3,231 3,529 3,949 3,433 3,506 3,407 3,686 3,521 3,132 3,550 3,946 42,201
13 PCCC Non-Exempt 518 507 530 504 481 473 465 492 489 453 451 462 5,826
15 IBEW 57 CT 331 334 400 381 331 357 339 383 409 393 353 374 4,384
16 IBEW 77 140 136 132 128 132 142 139 131 142 128 158 145 1,654
18 Non-Exempt 1,065 997 1,219 1,130 1,036 1,083 1,106 1,034 1,094 1,008 1,023 1,166 12,960
Grand Total 40,900 42,379 45,614 45,390 40,754 43,699 45,375 43,880 44,090 41,340 42,708 46,803 522,931 Ref. 4.3.2
(1)Labor increases supported by union contracts/actual increases.
(2)Projected labor increases supported by planned targets.
(3)No contracted increase on January 26, 2021. Contracted increases on January 10, 2022 representing 2021 and on January 26, 2022 representing 2022.
(4)Increase will be contingent on the future outcome of a new contract. (CONFIDENTIAL)
Page 4.3.4
Rocky Mountain Power
Idaho Results of Operations - December 2021
Wage and Employee Benefit Adjustment
Composite Labor Increases
Ref.
Regular Time/Overtime/Premium Pay Annualize - Actual 515,184,037 4.3.2
Regular Time/Overtime/Premium Pay Annualize - Annualized 516,734,232 4.3.2
% Increase-Annualized 0.30%
Regular Time/Overtime/Premium Pay December 2022 - Pro Forma 522,931,285 4.3.2
% Increase-Pro Forma 1.20%
% Increase-Total 1.50%
Miscellaneous Bare Labor Escalation
Description Account December 2021 Actual Annual Increase
December 2021
Annualized
Annualization
Adjustment
Pro Forma
Increase
December 2022
Pro Forma
Pro Forma
Adjustment Ref.
Unused Sick Leave Accrual 5005XX 3,651,465 0.30%3,662,453 10,987 1.20%3,706,375 43,923 4.3.2
Severance 500700 1,125,611 0.30%386,224 (739,388) 1.20%390,855 4,632 4.3.2
Joint Owner Cutbacks 50109X (1,130,266) 0.30%(1,133,667) (3,401) 1.20%(1,147,262) (13,596) 4.3.2
3,646,811 2,915,010 (731,802) 2,949,968 34,959

Annual Incentive Plan Escalation
Description Account December 2021 Actual
December 2022
Pro Forma
Pro Forma
Adjustment Ref.
Annual Incentive Plan Compensation 500410 24,579,836 34,079,577 9,499,741 4.3.2

Page 4.3.5
Page 4.3.6
Rocky Mountain Power
Idaho Results of Operations - December 2021
Wage and Employee Benefit Adjustment
Compare with a Prior Period.
A B C D D - A
Account Description
Actual December
2021
Net of Joint
Venture
Actual December 2021
Gross
Projected
December 2022
Gross
Projected
December 2022 Net
of Joint Venture
Pro Forma
Adjustment Ref
50110X Pensions 5,958,389 6,058,781 5,400,000 5,310,525 (647,865) 4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
4.3.2
-4.3.2
4.3.2
4.3.2
Ref. 4.3.2 Ref. 4.3.2 Ref. 4.3.2
Page 4.3.7
Rocky Mountain Power
Results of Operations December 2021
Wage and Employee Benefit Adjustment
Payroll Tax Adjustment Calculation
Line No.Ref Social Security Medicare Total FICA Tax Ref
FICA Calculated on December 2021 Annualized Labor
Annualized Wages Adjustment a 807,405 807,405 4.3.2
Annualized Incentive Adjustment b - - 4.3.2
c a + b 807,405 807,405
Percentage of eligible wages d 90.97%100.00%
Total eligible wages e c * d 734,502 807,405
Tax rate f 6.20%1.45%
Tax on eligible wages g e * f 45,539 11,707
Total FICA Tax on Annualized Labor g 45,539 11,707 57,247 4.3.2
FICA Calculated on December 2022 Pro Forma Labor
Pro Forma Wages Adjustment h 6,188,090 6,188,090 4.3.2
Pro Forma Incentive Adjustment i 9,499,741 9,499,741 4.3.2
j h + i 15,687,831 15,687,831
Percentage of eligible wages k 91.72%100.00%
Total eligible wages l j * k 14,388,197 15,687,831
Tax rate m 6.20%1.45%
Tax on eligible wages n l * m 892,068 227,474
Total FICA Tax on Pro Forma Labor n 892,068 227,474 1,119,542 4.3.2
Rocky Mountain Power Page 4.3.8
Results of Operations - December 2021
Wage and Employee Benefit Adjustment
Adjustment by FERC Account and 2020 Protocol Factor
Indicator
Actual
12 Months Ended
December 2021 % Of Total
Annualization
Adjustment
Annualized
12 Months Ended
December 2021
Pro Forma
Adjustment
Pro Forma
12 Months Ending
December 2022
500SG 63,213,281 8.803%77,087 63,290,367 2,103,468 65,393,835
501SE 101,902 0.014%124 102,026 3,391 105,417
512SG 47,188,992 6.572%57,546 47,246,537 1,570,248 48,816,785
535SG-P 12,421,931 1.730%15,148 12,437,079 413,349 12,850,428
535SG-U 8,156,874 1.136%9,947 8,166,821 271,426 8,438,247
545SG-P 2,440,932 0.340%2,977 2,443,909 81,224 2,525,133
545SG-U 533,169 0.074%650 533,820 17,742 551,561
548SG 11,143,601 1.552%13,589 11,157,190 370,811 11,528,001
549OR 19,221 0.003%23 19,244 640 19,884 553SG 3,414,402 0.476%4,164 3,418,565 113,617 3,532,182 557ID 81,936 0.011%100 82,036 2,726 84,763 557SG 29,590,210 4.121%36,084 29,626,294 984,636 30,610,930 560SG 22,745,166 3.168%27,737 22,772,903 756,862 23,529,765
571SG 14,966,580 2.084%18,251 14,984,831 498,024 15,482,855
580CA 1,196,615 0.167%1,459 1,198,074 39,818 1,237,892
580ID 1,314,214 0.183%1,603 1,315,816 43,731 1,359,548
580OR 8,373,504 1.166%10,211 8,383,715 278,634 8,662,350
580SNPD 24,556,286 3.420%29,946 24,586,232 817,128 25,403,360
580UT 10,999,950 1.532%13,414 11,013,364 366,031 11,379,395
580WA 2,019,322 0.281%2,463 2,021,784 67,194 2,088,979
580WYP 2,166,292 0.302%2,642 2,168,934 72,085 2,241,019 580WYU 190,841 0.027%233 191,074 6,350 197,424 593CA 4,522,027 0.630%5,514 4,527,542 150,474 4,678,015 593ID 4,544,671 0.633%5,542 4,550,213 151,227 4,701,440 593OR 32,429,641 4.516%39,547 32,469,188 1,079,120 33,548,308
593SNPD 7,625,170 1.062%9,299 7,634,469 253,733 7,888,202
593UT 31,526,439 4.391%38,446 31,564,884 1,049,065 32,613,949
593WA 6,281,031 0.875%7,660 6,288,690 209,006 6,497,696
593WYP 7,198,464 1.003%8,778 7,207,242 239,534 7,446,776
593WYU 1,065,179 0.148%1,299 1,066,478 35,445 1,101,923
903CA 320,736 0.045%391 321,127 10,673 331,800
903CN 26,620,960 3.707%32,463 26,653,424 885,832 27,539,256
903ID 1,914,278 0.267%2,334 1,916,613 63,699 1,980,312 903OR 1,743,451 0.243%2,126 1,745,577 58,015 1,803,592 903UT 5,876,005 0.818%7,166 5,883,171 195,528 6,078,699 903WA 942,234 0.131%1,149 943,383 31,354 974,736 903WYP 1,056,547 0.147%1,288 1,057,836 35,157 1,092,993 903WYU 244,583 0.034%298 244,881 8,139 253,019
908CA 181 0.000%0 182 6 188
908CN 3,448,235 0.480%4,205 3,452,440 114,743 3,567,183
908ID 9,821 0.001%12 9,833 327 10,160
908OR 2,139,057 0.298%2,609 2,141,666 71,179 2,212,844
908OTHER 32,434 0.005%40 32,473 1,079 33,552
908UT 2,957,491 0.412%3,607 2,961,098 98,413 3,059,511
908WA 216,090 0.030%264 216,354 7,191 223,545
908WYP 961,541 0.134%1,173 962,713 31,996 994,709 920CA 22,065 0.003%27 22,092 734 22,827 920ID 412,174 0.057%503 412,676 13,715 426,392 920OR 290,641 0.040%354 290,995 9,671 300,667 920SO 50,344,289 7.011%61,393 50,405,682 1,675,243 52,080,925
920UT 390,187 0.054%476 390,663 12,984 403,647
920WA 38,879 0.005%47 38,926 1,294 40,220
920WYP 290,909 0.041%355 291,264 9,680 300,944
935CA 8,269 0.001%10 8,280 275 8,555
935ID - 0.000%- - - -
935OR 11,645 0.002%14 11,659 388 12,047
935SO 2,267,352 0.316%2,765 2,270,117 75,448 2,345,565
935WA 3,380 0.000%4 3,384 112 3,496 935WYP - 0.000%- - - -
Utility Labor 464,591,277 64.7019%566,555 465,157,833 15,459,614 480,617,446 Ref. Page 4.3.2
Non-Utility/Capital 253,457,542 35.2981%309,084 253,766,626 8,433,985 262,200,610 Ref. Page 4.3.2
Total 718,048,819 100.0000%875,639 718,924,459 23,893,598 742,818,057 Ref. Page 4.3.2
Rocky Mountain Powe PAGE 4.4
Idaho Results of Operations - December 2021
Facebook Transmission Revenue
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Transmission of Electricity by Others 566 1 1,450,163 UT Situs - 4.4.1
Transmission of Electricity by Others 566 1 (1,450,163) SG 5.5373% (80,300) 4.4.1
- (80,300)
Description of Adjustment:
The Company executed a renewable resource contract in Utah (Docket 16-035-27) dedicated to serve load associated with Facebook. As a result of the increased load from this dedicated resource to serve Facebook, PacifiCorp will be allocated a higher ratio ofwholesale transmission costs relative to other wholesale users of the Company's transmission system. This adjustment reallocates the resulting wheeling expense from other jurisdictions which would have otherwise been situs assigned to Utah.
Rocky Mountain Powe PAGE 4.5
Idaho Results of Operations - December 2021
Outside Services
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Outside Services Expense 923 1 (54) ID Situs (54) 4.5.1
Outside Services Expense 923 1 (4,172,958) SO 5.4735% (228,409) 4.5.1
Total (4,173,012) (228,463)

Description of Adjustment:
In compliance with Idaho Order No. 32196, this adjustment normalizes outside services expense for the 12 months ended December
2021 to a 3-year average (December 2019, December 2020, December 2021).
Rocky Mountain Power Page 4.5.1
Results of Operations - December 2021
Outside Services Expense
Year Factor Total
CA 128,179
ID 77
OR 229,996
SO 20,368,325
UT 1,258,081
WA 212
WY 55,17412 Months Ended December 2019 22,040,045
CA 80,167
ID 1,880
OR 252,929
SO 19,811,749
UT 615,610
WA 6,916
WY 172,658
12 Months Ended December 2020 20,941,909
CA 65,055
ID 1,060
OR 166,537
SO 26,349,474
UT 488,940
WA 7,126
WY 174,428
12 Months Ended December 2021 27,252,619
Factor Total
CA 91,134
ID 1,006
OR 216,487
SO 22,176,516
UT 787,544
WA 4,751
WY 134,08723,411,524
Factor Total
CA 26,079
ID (54)Ref. 4.5
OR 49,950
SO (4,172,958)Ref. 4.5
UT 298,604
WA (2,375)
WY (40,341)
(3,841,095)
Adjustment from December 2021 Actuals
Summary of Outside Services Expense by Year
Three-Year Average
Rocky Mountain Powe PAGE 4.6
Idaho Results of Operations - December 2021
Generation Expense Normalization
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Generation Overhaul Expense - Steam 510 1 4,028,693 SG 5.5373% 223,082 4.6.1
Generation Overhaul Expense - Othe 553 1 1,947,247 SG 5.5373% 107,826 4.6.1
Total 5,975,940 330,908
Generation O&M Steam
Non NPC, Non-Overhaul Expens 506 1 13,329,525 SG 5.5373% 738,101
Total 13,329,525 738,101
Description of Adjustment:
This adjustment normalizes generation overhaul expenses in the 12 months ended December 2021 using a four-year average methodology. In this adjustment, overhaul expenses from January 2018 - December 2021 are averaged. The actual overhaul costs for
the 12 months ended December 2021 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 Power
Results of Operations - December 2021
Generation Expense Normalization
FUNCTION: STEAM
Period Overhaul Expense
Ref. 4.6.2
Adjustment 4,028,693 Ref. 4.6
FUNCTION: OTHER
Period Overhaul Expense
Ref. 4.6.2
Adjustment 1,947,247 Ref. 4.6
Total Adjustment 5,975,940 Ref. 4.6
FUNCTION: Steam O&M
Period O&M Expense Less Cholla
O&M Expense
Less Cholla
Above
Adjustment
Total Adjustment 13,329,525 Ref. 4.6
Rocky Mountain Power Page 4.6.2
Results of Operations - December 2021
Generation Expense Normalization
Existing Units Yr. Ended Yr. Ended Yr. Ended Yr. Ended
December 2018 December 2019 December 2020 December 2021
Steam Production
Blundell 354,314 202,844 - 1,654,068
Dave Johnston 4,794,336 9,243,457 359,914 4,664,223
Gadsby 343,436 390,865 201,004 822,044
Hunter 8,411,847 6,206,830 9,960,770 16,895
Huntington 8,857,107 12,570,354 21,183 860
Jim Bridger 6,661,397 6,237,185 304,569 8,319,155
Naughton 34,087 1,013,147 259,116 5,186,923
Wyodak - - - -
Cholla 3,257,000 - - -
Colstrip - - 2,113,000 1,582,111
Craig - 1,181,000 1,199,000 336,671
Hayden 1,338,000 - 695,633 782,591
Subtotal - Steam 34,051,525 37,045,683 15,114,188 23,365,541 Ref 4.6.1
Total Steam Production 34,051,525 37,045,683 15,114,188 23,365,541
Other Production
Hermiston 1,799,000 2,144,380 3,623,128 916,758
Currant Creek 26,996 50,170 1,661,478 2,012,713
Lake Side 3,680,431 (1,988) 4,776,310 393,645
Gadsby Peakers 29,376 - - -
Chehalis 423,557 128,788 134,084 239,125
Total - Other Production 5,959,360 2,321,350 10,195,000 3,562,241 Ref 4.6.1
Grand Total 40,010,885 39,367,033 25,309,188 26,927,782
Rocky Mountain Powe PAGE 4.7
Idaho Results of Operations - December 2021
Insurance Expense
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Adjust Injuries and Damages Exp to 3-year Avg. 925 3 4,216,200 SO 5.4735% 230,776 4.7.1
Adjust Liability Insurance Premium 925 3 12,494,093 SO 5.4735% 683,870 4.7.2
Adjust Property Insurance Premium 924 3 (713,186) SO 5.4735% (39,037) 4.7.2
Adjustment to Rate Base:
Remove Injuries & Damages Reserve 2282 3 140,223,665 SO 5.4735% 7,675,204 4.7.1
Adjustment to Tax:
Accumulated Deferred Income Tax Balance 190 3 (34,476,231) SO 5.4735% (1,887,072)
Description of Adjustment:
This adjustment normalizes injuries and damage expense to reflect a three year average of gross expense net of insurance using the cash method, consistent with the method used in Docket No. PAC-E-21-07. For property insurance, during the period 12 ME December2021, the company continued to accrue $9,462 per month for property damages, consistent with the amount included in Docket No. PAC-E-11-12. The insurance premiums have been adjusted to those in the Company's most current renewal.
Page 4.7.1
Rocky Mountain Power
Results of Operations - December 2021
Insurance Expense

Jan-19 to Dec-19 Jan-20 to Dec-20 Jan-21 to Dec-21 Total
Cash Cash Cash Cash
Cash paid on claims 5,153,227 10,249,201 2,247,095 17,649,523
Remove amounts not requested - - - 0
Net Paid 5,153,227 10,249,201 2,247,095 17,649,523
Third party insurance claim proceeds - - - 0
Remove amounts not requested - - - 0
Net reimbursement from commercial insurance - - - -
Net Paid 17,649,523
Three-Year Average 5,883,174 Below
Adjustment Detail:
Included in Unadjusted Results
Net Accrued Expense 1,666,974
Three-Year Average - Cash Basis 5,883,174 Above
Regulatory Adjustment 4,216,200
Ref 4.7
Injuries & Damages Reserve
YE Balance
Dec-21
(140,223,665)
Rocky Mountain Power
Results of Operations - December 2021
Insurance Expense
Adjust Base Period Insurance Premium to Expected CY 2021/2022 Level
Adjusting the insurance premium in the base period to the renewed amount effective August 15, 2021
Premium Included in Results
Renewal 12 Months Ended
2021/2022 Dec-21 Adjustment
Excess Liability Insurance Premium 29,182,860 16,688,767 12,494,093 Ref 4.7
Property Insurance Premium 4,127,137 4,840,323 (713,186)Ref 4.7
33,309,997
Page 4.7.2
Rocky Mountain Powe PAGE 4.8
Idaho Results of Operations - December 2021
Uncollectible Expense and Revenue Sensitive
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Uncollectible Expense 904 3 (290,124) ID Situs (290,124) 4.8.1
Regulatory Commission Exp 928 3 (19,011) ID Situs (19,011) 4.8.1
Total (309,136) (309,136)
Description of Adjustment:
This adjusts the uncollectible expense to a three year average as ordered by the Commission in the Idaho General Rate Case No.
PAC-E-10-07.
Rocky Mountain Power Page 4.8.1
Idaho Results of Operations - December 2021
Revenue Sensitive Items & Uncollectible Expense

12 Months Ended
ID FERC
Account 904 General Business Revenues
Uncollectible
Accounts %
Dec-19 616,125 279,009,378 0.221%
Dec-20 394,095 291,171,039 0.135%
Dec-21 959,315 294,310,009 0.326%
3 Year Historical Average 0.227%
Description Amount Reference
General Business Revenues 294,310,009
Average Uncollectible Rate 0.227%
Uncollectible Expense using average rate 669,190
12 ME December 2021 Uncollectible Expense 959,315
Adjustment to Reflect 3 Yr. Average (290,124) Ref 4.8
General Business Revenues 294,310,009
Adjusted General Business Revenues 286,978,192
Adjustments (7,331,817)
PUC Fees %0.2593%
PUC Fees Expense (19,011) Ref 4.8
Rocky Mountain Powe PAGE 4.9
Idaho Results of Operations - December 2021
Memberships & Subscriptions
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Remove Total Memberships and Subscriptions
930 1 (1,887,983) SO 5.4735% (103,340)
930 1 - ID Situs -
Total (1,887,983) (103,340) 4.9.1
Add Back 75% of National & Regional Memberships
930 1 1,182,726 SO 5.4735% 64,737 4.9.1
Total 1,182,726 64,737

Description of Adjustment:
This adjustment removes expenses in excess of Commission policy allowances as stated in Order No. 29505. Per the Order, 75
percent of the amounts paid for national and regional trade organizations are included in regulated results.
Page 4.9.1
Rocky Mountain Power
Idaho Results of Operations - December 2021
Memberships and Subscriptions
Account Factor Description Amount
Remove Total Memberships and Subscriptions in Account 930.2
930.2 SO Included in Unadjusted Results (1,887,983)
930.2 IDU Included in Unadjusted Results -
(1,887,983)Ref 4.9
Allowed National and Regional Trade Memberships at 75%
930.2 SO Association of Idaho Cities 1,500
930.2 SO Edison Electric Institute 996,832
930.2 SO Idaho Economic Development Association 3,250
930.2 SO Intermountain Electrical Association 9,500
930.2 SO Pacific Northwest Utilities Conference Committee 79,486
930.2 SO Rexburg Area Chamber of Commerce 473
930.2 SO Rocky Mountain Electrical League 18,000
930.2 SO Utility Economic Development Association, Inc.745
930.2 SO Western Energy Supply Transmission Associates 20,548
930.2 SO North American Transmission Forum 95,738
930.2 SO Northwest Public Power Association 1,810
930.2 SO Energy Systems Integration Group 1,618
930.2 SO The National Hydropower Association, Inc.78,264
930.2 SO Idaho Association of Counties 1,000
930.2 SO Common Ground Alliance 2,500
930.2 SO Idaho Rural Partnership 2,500
930.2 SO Western Labor And Management Public Affairs Committee 2,000
930.2 SO International Economic Development Council 455
930.2 SO Four County Alliance of Southeastern Idaho 2,000
930.2 SO Regional Economic Development for Eastern Idaho 2,000
930.2 SO Women's Energy Network 2,100
930.2 SO American Clean Power 212,500
930.2 SO UMS Group 42,000
930.2 SO American Arbitration Association 150
1,576,968
Allowed Memberships and Subscriptions - 75% of amount above 1,182,726 Ref 4.9
Rocky Mountain Powe PAGE 4.10
Idaho Results of Operations - December 2021
Pension Non-Service Expense
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Pension (Non-Service) Expens 926 1 4,737,091 SO 5.4735% 259,287 4.10.1
Post-Retirement (Non-Service) Exp. 926 3 (840,640) SO 5.4735% (46,013) 4.10.1
SERP (Non-Service) Expense 926 1 (2,756,759) SO 5.4735% (150,892) 4.10.1
1,139,692 62,382
Pension (Service) Expense 930 1 (16,002,665) SO 5.4735% (875,913) 4.10.2
Description of Adjustment:
Pursuant to Idaho Commission Order No. 32196, this adjustment removes the 2021 accrual basis pension expense for the PacifiCorp Retirement Plan (PRP) and replaces it with a 3-year average. Also, this adjustment walks forward the Post-Retirement Welfare Plan (PRW) non-service expense to the 2022 forecast and removes the Supplemental Executive Retirement Plan (SERP) non-service expense.
Page 4.10.1
Rocky Mountain Power
Results of Operations - December 2021
Pension Related Non-Service Expense
GL 554012 GL 554022 GL 554023
Pension (PRP)
Non-Service
Expense
Post-Retirement
(PRW) Non-
Service Expense
SERP Non-
Service Expense
Description
Actual
Calendar Year
2021
Actual
Calendar Year
2021
Actual
Calendar Year
2021 Total Actual FERC Acct Factor
January (701,505) (107,969) 229,730 (579,744) 926 SO
February (701,505) (107,969) 229,730 (579,744) 926 SO
March (701,505) (107,969) 229,730 (579,744) 926 SO
April (701,505) (107,969) 229,730 (579,744) 926 SO
May (701,505) (107,969) 229,730 (579,744) 926 SO
June (701,505) (142,103) 229,730 (613,878) 926 SO
July (701,505) (113,658) 229,730 (585,433) 926 SO
August 34,689 (113,658) 229,730 150,760 926 SO
September 34,689 (113,658) 229,730 150,760 926 SO
October 34,689 (108,440) 229,730 155,979 926 SO
November 34,689 (61,472) 229,730 202,946 926 SO
December 34,689 (108,440) 229,730 155,979 926 SO
Total Actual (4,737,091) (1,301,274) 2,756,759 (3,281,606)
GL 554012 GL 554022 GL 554023
Pension (PRP)
Non-Service
Expense
Post-Retirement
(PRW) Non-
Service Expense
SERP Non-
Service Expense
Description
Forecasted
Calendar Year
2022
Forecasted
Calendar Year
2022
Forecasted
Calendar Year
2022 Total Forecast FERC Acct Factor
January - (178,493) - (178,493) 926 SO
February - (178,493) - (178,493) 926 SO
March - (178,493) - (178,493) 926 SO
April - (178,493) - (178,493) 926 SO
May - (178,493) - (178,493) 926 SO
June - (178,493) - (178,493) 926 SO
July - (178,493) - (178,493) 926 SO
August - (178,493) - (178,493) 926 SO
September - (178,493) - (178,493) 926 SO
October - (178,493) - (178,493) 926 SO
November - (178,493) - (178,493) 926 SO
December - (178,493) - (178,493) 926 SO
Total Forecasted - (2,141,914) - (2,141,914)
Total Incremental Change 4,737,091 (840,640) (2,756,759) 1,139,692
Ref 4.10 Ref 4.10 Ref 4.10 Ref 4.10
Page 4.10.2
Rocky Mountain Power
Idaho Results of Operations - December 2021
Pension Related Service Expense

Cash Basis Pension Expense, PacifiCorp Retirement Plan (PRP)*Service Costs
Pension Funding CY 2019 - Actual -$
Pension Funding CY 2020 - Actual -$
Pension Funding CY 2021 - Actual -$
Pension Funding Three-Year Average Ending December 2021 -$
Exclude Mines 181.85%
-$
Exclude Joint Ventures 100.00%
Pension Funding to Electric Expense -$
Accrual Basis Pension Expense (PRP)
Net Accrual Pension (Service) Expense in Results for 12 ME December 2021 5,310,525
Less: Net Local 57 (Service) Expense in Results for 12 ME December 2021 (5,310,525)
Adjustment to Remove Net Accrual Basis Pension (Service) Expense from Results.- Ref 4.10
Actual Pension Settlement Loss
Remove Actual Pension Settlement Losses 16,002,665$ Ref 4.10

*During 2021 cash basis pension was zero and the Company is projecting the same for 2022.
Rocky Mountain Powe PAGE 4.11
Idaho Results of Operations - December 2021
Remove Non-Recurring Entries
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Remove environ. settlement accrual reversal 545 1 25,151,000 SG 5.5373% 1,392,697 4.11.1
Remove reversal of prior period CWIP write-of 557 1 1,345,745 SG 5.5373% 74,518 4.11.1
Description of Adjustment:
This adjustment removes the accrual reversal of environmental costs related to the Klamath Settlement, and the reversal of a CWIP 
write‐off from a prior period.
Rocky Mountain Power PAGE 4.11.1
Results of Operations - December 2021
Remove Non-Recurring & Prior Period Entries
FERC Account
Account Number Amount Alloc REF
5459000 545500 (25,151,000) SG REF. 4.11
5570000 545990 Reversal of prior period CWIP write-off (1,345,745) SG REF. 4.11
Reversal of Klamath Settlement Obligation
Expense
Description
5. NPC
IDAHO 2020 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 16,297,882 16,297,882 - - - - -
5 Other Operating Revenues - - - - - - -
6 Total Operating Revenues 16,297,882 16,297,882 - - - - -
7
8 Operating Expenses:
9 Steam Production (4,142,630) (4,142,630) - - - - -
10 Nuclear Production - - - - - - -
11 Hydro Production - - - - - - -
12 Other Power Supply 12,123,792 12,123,792 - - - - -
13 Transmission 672,439 672,439 - - - - -
14 Distribution - - - - - - -
15 Customer Accounting - - - - - - -
16 Customer Service & Info - - - - - - -
17 Sales - - - - - - -
18 Administrative & General - - - - - - -
19 Total O&M Expenses 8,653,601 8,653,601 - - - - -
20 Depreciation - - - - - - -
21 Amortization - - - - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal 1,532,418 1,532,418 - - - - -
24 State 347,050 347,050 - - - - -
25 Deferred Income Taxes - - - - - - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: 10,533,070 10,533,070 - - - - -
29
30 Operating Rev For Return: 5,764,812 5,764,812 - - - - -
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 1.147% 1.147% 0.000% 0.000% 0.000% 0.000% 0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue 7,644,281 7,644,281 - - - - -
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions - - - - - - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax 7,644,281 7,644,281 - - - - -
73
74 State Income Taxes 347,050 347,050 - - - - -
75
76 Taxable Income 7,297,231 7,297,231 - - - - -
77
78 Federal Income Taxes 1,532,418 1,532,418 - - - - -
Rocky Mountain Power PAGE 5.1
Idaho Results of Operations - December 2021
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 9,017,995 SG 5.5373% 499,357
Existing Firm UPL 447NPC 3 - SG 5.5373% -
Post-Merger Firm 447NPC 3 282,788,323 SG 5.5373% 15,658,953
Non-Firm 447NPC 3 2,294,761 SE 6.0822% 139,572
Total Sales for Resale 294,101,079 16,297,882 5.1.1
Adjustment to Expense:
Purchased Power (Account 555)
Existing Firm Demand PPL 555NPC 3 33,800,740 SG 5.5373% 1,871,662
Existing Firm Demand UPL 555NPC 3 11,971,633 SG 5.5373% 662,910
Existing Firm Energ 555NPC 3 106,554,175 SE 6.0822% 6,480,832
Post-merger Firm 555NPC 3 212,211,067 SG 5.5373% 11,750,850
Post-merger Firm - Situs 555NPC 3 (11,364,784) UT Situs -
Secondary Purchases 555NPC 3 (17,044,421) SE 6.0822% (1,036,675)
Seasonal Contracts 555NPC 3 - SG 5.5373% -
Other Generation 555NPC 3 - SG 5.5373% -
Total Purchased Power Adjustments:336,128,411 19,729,579 5.1.1
Wheeling Expense (Account 565)
Existing Firm PPL 565NPC 3 22,565,269 SG 5.5373% 1,249,516
Existing Firm UPL 565NPC 3 - SG 5.5373% -
Post-merger Firm 565NPC 3 (1,273,090) SG 5.5373% (70,495)
Non-Firm 565NPC 3 (8,328,928) SE 6.0822% (506,582)
Total Wheeling Expense Adjustments:12,963,251 672,439 5.1.1

Fuel Expense (Accounts 501, 503, 547)
Fuel - Overburden Amortization - Idaho 501NPC 3 144,329 ID Situs 144,329
Fuel - Overburden Amortization - Wyomin 501NPC 3 280,914 WY Situs -
Fuel Consumed - Coal 501NPC 3 (43,764,468) SE 6.0822% (2,661,840)
Fuel Consumed - Gas 501NPC 3 (27,504,881) SE 6.0822% (1,672,900)
Steam from Other Sources 503NPC 3 835,643 SE 6.0822% 50,825
Natural Gas Consumed 547NPC 3 (89,170,013) SE 6.0822% (5,423,493)
Simple Cycle Combustion Turbine 547NPC 3 6,958,848 SE 6.0822% 423,251
Cholla / APS Exchange 501NPC 3 (50,052) SE 6.0822% (3,044)
Total Fuel Expense Adjustments:(152,269,681) (9,142,873)
5.1.1Total Power Cost Adjustment (97,279,098) (9,789,026)
Post-merger Firm Type 1 555NPC 1 (69,168,907) SG 5.5373% (3,830,118) 5.1.1
Reasonable Energy Price for QF’s:
System assignment to Situs 555NPC 3 (1,436,955) SG 5.5373% (79,569) 5.1.4
Situs assignment to Idaho 555NPC 3 1,304,143 ID Situs 1,304,143 5.1.4
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 2022. The GRID study for this adjustment is based on temperature
adjusted normalized loads for the 12 months ended December 2021.
Rocky Mountain Power
Results of Operations - December 2021
Net Power Cost Adjustment
(1)(2)(3)(4)(5)(6)(7)
Total Remove Non-NPC /Unadjusted Type 1 Type 1 Type 3 Type 3 2020P
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 - - - - - 9,017,995 9,017,995 SG
Existing Firm Sales UPL 447.122 - - - - - - - SG
Post-merger Firm Sales 447.13, .14, .20, .61, .62 182,811,810 - 182,811,810 - 182,811,810 465,600,133 282,788,323 SG
Non-firm Sales 447.5 (2,294,761) - (2,294,761) - (2,294,761) - 2,294,761 SE
Transmission Services 447.9 90,234 (90,234) - - - - - S
On-system Wholesale Sales 447.1 13,153,831 (13,153,831) - - - - - S
Total Revenue Adjustments 193,761,115 (13,244,065)180,517,049 - 180,517,049 474,618,128 294,101,079
Purchased Power (Account 555)
Existing Firm Demand PPL 555.66 - - - - - 33,800,740 33,800,740 SG
Existing Firm Demand UPL 555.68 - - - - - 11,971,633 11,971,633 SG
Existing Firm Energy 555.65, 555.69 - - - - - 106,554,175 106,554,175 SE
Post-merger Firm 555.26, .55, .59, .61, .62, .63, .64, .67, .8 742,758,623 - 742,758,623 - 742,758,623 885,800,783 143,042,160 SG
Post-merger Firm - Situs 555.27 11,364,784 - 11,364,784 - 11,364,784 - (11,364,784) Situs
Secondary Purchases 555.7, 555.25 17,044,421 - 17,044,421 - 17,044,421 - (17,044,421) SE
NPC Deferral Mechanism 555.57 (97,064,618) 97,064,618 - - - - - OTHER
Seasonal Contracts - - - - - - - SG
Wind Integration Charge - - - - - - - SG
RPS Compliance Purchases 555.22,555.23,555.24 8,246,273 (8,246,273) - - - - - OTHER
BPA Regional Adjustments 555.11, 555.12, 555.133 - - - - - - - S
Post-merger Firm Type 1 - - - (69,168,907) (69,168,907) - 69,168,907 SGTotal Purchased Power Adjustment 682,349,483 88,818,346 771,167,828 (69,168,907) 701,998,921 1,038,127,332 336,128,411
Wheeling (Account 565)
Existing Firm PPL 565.26 - - - - - 22,565,269 22,565,269 SG
Existing Firm UPL 565.27 - - - - - - - SG
Post-merger Firm 565.0, 565.46, 565.1 138,946,324 - 138,946,324 - 138,946,324 137,673,234 (1,273,090) SG
Non-firm 565.25 20,112,174 - 20,112,174 - 20,112,174 11,783,245 (8,328,928) SE
Total Wheeling Expense Adjustment 159,058,497 - 159,058,497 - 159,058,497 172,021,748 12,963,251
Fuel Expense (Accounts 501, 503 and 547)
Fuel - Overburden Amortization - Idaho 501.12 (144,329)- (144,329) - (144,329) - 144,329 ID
Fuel - Overburden Amortization - Wyoming 501.12 (280,914)- (280,914) - (280,914) - 280,914 WY
Fuel Consumed - Coal 501.1 627,852,505 - 627,852,505 - 627,852,505 584,088,036 (43,764,468) SE
Fuel Consumed - Gas 501.35 17,650,638 - 17,650,638 - 17,650,638 (9,854,243) (27,504,881) SE
Steam From Other Sources 503 5,403,741 - 5,403,741 - 5,403,741 6,239,383 835,643 SE
Natural Gas Consumed 547.1 332,776,087 - 332,776,087 - 332,776,087 243,606,073 (89,170,013) SE
Simple Cycle Combustion Turbines 547.1 1,083,661 - 1,083,661 - 1,083,661 8,042,509 6,958,848 SE
Cholla/APS Exchange 501.1 50,052 - 50,052 - 50,052 - (50,052) SE
Fuel Regulatory Costs Deferral and Amort 501.15 0 - - - - - - S
Fuel Regulatory Costs Deferral and Amort 501.15 563,722 (563,722) - - - - - SE
Miscellaneous Fuel Costs 501.0, .2, .3, .4, .45, .5, .51 15,738,289 (15,738,289) - - - - - SE
Miscellaneous Fuel Costs - Cholla 501.2,501.45 (296,340)296,340 - - - - - SE
Total Fuel Expense 1,000,397,111 (16,005,671)984,391,440 - 984,391,440 832,121,759 (152,269,681)
Net Power Cost 1,648,043,977 86,056,740 1,734,100,717 (69,168,907) 1,664,931,809 1,567,652,711 (97,279,098)
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 2021 MERGED PEAK/ENERGY SPLIT
Net Power Cost Adjustment ($)
Period Ending
Merged Pre-Merger Pre-Merger
01/22-12/22 Demand Energy Non-Firm Post-Merger
SPECIAL SALES FOR RESALE
Pacific Pre Merger 9,017,995 9,017,995
Post Merger 465,600,133 465,600,133
Utah Pre Merger - - - - -
NonFirm Sub Total - - - - -
-------------------- --------------------------------------------------------------------------------
TOTAL SPECIAL SALES 474,618,128 9,017,995 - - 465,600,133
PURCHASED POWER & NET INTERCHANGE
BPA Peak Purchase - -
Pacific Capacity - - -
Mid Columbia 85,394,206 25,618,262 59,775,944
Misc/Pacific 154,785 32,097 122,688
Q.F. Contracts/PPL 158,695,148 8,150,381 39,709,847 110,834,920
Small Purchases west - -
--------------------------------------------------------- -------------------- -------------------- -------------------- -------------------- --------------------
Pacific Sub Total 244,244,139 33,800,740 99,608,479 - 110,834,920
Gemstate 1,800,708 1,800,708
GSLM - -
QF Contracts/UPL 193,318,889 11,971,633 5,130,700 176,216,556
IPP Layoff - - -
Small Purchases east 14,288 14,288
UP&L to PP&L - - -
--------------------------------------------------------- -------------------- -------------------- -------------------- -------------------- --------------------
Utah Sub Total 195,133,885 11,971,633 6,945,696 - 176,216,556
APS Supplemental - -
Avoided Cost Resource - -
Castle Solar UoU 815,136 815,136
Castle Solar IHC 816,442 816,442
Combine Hills Wind 5,503,322 5,503,322
Cedar Springs Wind 11,723,272 11,723,272
Cedar Springs Wind III 8,908,094 8,908,094
Cove Mountain Solar 3,848,605 3,848,605
Cove Mountain Solar II - -
Deseret Purchase 34,860,949 34,860,949
Eagle Mountain - UAMPS/UMPA 475,008 475,008
Georgia-Pacific Camas - -
Graphite Solar 3,068,077 3,068,077
Hermiston Purchase - -
Horseshoe Solar 469,538 469,538
Hurricane Purchase 191,184 191,184
Hunter Solar 7,086,765 7,086,765
MagCorp - -
MagCorp Reserves 3,111,760 3,111,760
Milican Solar 2,737,608 2,737,608
Milford Solar 7,028,220 7,028,220
Nucor 7,129,800 7,129,800
Old Mill Solar - -
Monsanto Reserves 20,600,000 20,600,000
Pavant III Solar - -
Prineville Solar 1,823,922 1,823,922
Rock River Wind - -
Rocket Solar 480,149 480,149
Sigurd Solar 5,947,182 5,947,182
Soda Lake Geothermal - -
Three Buttes Wind 20,583,701 20,583,701
Tri-State Purchase - -
Top of the World Wind 40,638,275 40,638,275
Wolverine Creek Wind 10,396,284 10,396,284
PSCo Exchange 4,500,000 4,500,000
West Valley Toll - -
UT Solar Adjustment (3,220,870) (3,220,870)
Seasonal Purchased Power
Constellation 2013-2016 - - - - -
Short Term Firm Purchases 399,226,885 399,226,885
--------------------------------------------------------- -------------------- -------------------- -------------------- -------------------- --------------------
New Firm Sub Total 598,749,308 - - - 598,749,308
Integration Charge - - - - -
Dec-22
Page 5.1.3
Rocky Mountain Power Study Results
Results of Operations - December 2021 MERGED PEAK/ENERGY SPLIT
Net Power Cost Adjustment ($)
Period Ending
Merged Pre-Merger Pre-Merger
01/22-12/22 Demand Energy Non-Firm Post-Merger
Dec-22
Non Firm Sub Total - - - - -
-------------------- -------------------- -------------------- -------------------- --------------------
TOTAL PURCHASED PW & NET INT.1,038,127,332 45,772,373 106,554,175 - 885,800,783
WHEELING & U. OF F. EXPENSE
Pacific Firm Wheeling and Use of Facilities 22,565,269 22,565,269
Utah Firm Wheeling and Use of Facilities - -
Post Merger 137,673,234 137,673,234
Nonfirm Wheeling 11,783,245 11,783,245
-------------------- -------------------- -------------------- -------------------- --------------------
TOTAL WHEELING & U. OF F. EXPENSE 172,021,748 22,565,269 - 11,783,245 137,673,234
THERMAL FUEL BURN EXPENSE
Carbon - -
Cholla - -
Colstrip 18,062,343 18,062,343
Craig 19,380,028 19,380,028
Chehalis 47,117,280 47,117,280
Currant Creek 58,704,112 58,704,112
Dave Johnston 63,665,737 63,665,737
Gadsby 13,062,091 13,062,091
Gadsby CT 8,042,509 8,042,509
Hayden 11,403,322 11,403,322
Hermiston 23,935,552 23,935,552
Hunter 116,790,353 116,790,353
Huntington 113,479,230 113,479,230
Jim Bridger 185,703,472 185,703,472
Lake Side 1 54,189,958 54,189,958
Lake Side 2 45,881,645 45,881,645
Naughton - Gas 13,777,525 13,777,525
Naughton 30,531,805 30,531,805
Wyodak 25,071,746 25,071,746
Gas Physical 2,619,907 2,619,907
Gas Swaps (65,387,606) (65,387,606)
Clay Basin Gas Storage (658,650) (658,650)
Pipeline Reservation Fees 40,510,014 40,510,014
-------------------- -------------------- -------------------- -------------------- --------------------
TOTAL FUEL BURN EXPENSE 825,882,376 - - 825,882,376 -
OTHER GENERATION EXPENSE
Blundell 6,239,383 6,239,383 -
-------------------- -------------------- -------------------- -------------------- --------------------
TOTAL OTHER GEN. EXPENSE 6,239,383 - - 6,239,383 -
= = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = =
NET POWER COST 1,567,652,711 59,319,647 106,554,175 843,905,005 557,873,884
= = = = = = = = = ========================================================================
Ref 5.1.1
Rocky Mountain Power
Results of Operations - December 2021
Net Power Cost Adjustment
Prior to Allocation Post Allocation
Total Company CA OR WA ID UT WY
(1,436,955)0 0 79,871 1,304,143 52,941 0
REP Adjustments
-- $
1/1/2022 2/1/2022 3/1/2022 4/1/2022 5/1/2022 6/1/2022 7/1/2022 8/1/2022 9/1/2022 10/1/2022 11/1/2022 12/1/2022 Total
WY J Bar 9 Ranch $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
WY BLM Rawlins $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
ID CDM Hydro 1984 $38,683 $36,271 $39,017 $45,965 $50,236 $65,807 $50,054 $35,952 $29,824 $58,635 $49,897 $56,233 556,573$
ID
Amy Family Holdings,
LLC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,133 3,133$
OR Loyd Fery $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
WA
Yakima Tieton
(Cowiche) (YTID
COWICHE)$0 $0 $0 $1,009 $3,805 $15,812 $8,062 $5,184 $5,736 $329 $0 $0 39,936$
WA
Yakima Tieton
(Orchards) (YTID
ORCHARD)$0 $0 $0 $1,009 $3,805 $15,812 $8,062 $5,184 $5,736 $329 $0 $0 39,936$
ID
Commercial Energy
Management $2,193 $2,954 $4,905 $6,974 $6,725 $6,711 $4,126 $3,038 $2,155 $3,996 $3,506 $4,498 51,782$
ID Georgetown Irrigation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
ID Mink Creek Hydro $0 $0 $0 $16,658 $36,491 $42,233 $21,187 $16,078 $11,781 $21,811 $15,601 $16,645 198,484$
ID
Nicholson Sunnybar
Ranch $3,194 $3,405 $3,692 $5,012 $5,913 $6,195 $2,436 $1,133 $1,733 $4,037 $4,350 $3,772 44,872$
ID Dry Creek $0 $0 $0 $0 $26,055 $46,135 $26,537 $15,399 $10,889 $24,650 $19,001 $20,520 189,186$
OR Middle Fork Irrigation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
ID
Birch Crk Hydro/ Birch
Power $0 $0 $0 $28,982 $27,444 $27,347 $24,505 $23,407 $19,444 $41,789 $35,046 $32,148 260,112$
CA Luckey Paul $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
WY Exxon Mobile (Shute)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
UT Kennecott (Refinery)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
UT Kennecott (Smelter)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$
UT Tesoro ($5,817)($4,529)($3,692)($2,096)$29,714 $5,965 $6,932 $25,738 $8,044 ($599)($1,382)($5,339)52,941$
Page 5.1.4
6. Depreciation
IDAHO 2020 PROTOCOL Page 6.0 Total
Depreciation & Amortization (Tab 6)
TOTAL
6.1 6.2 6.3 6.4 0 0
Total Normalized
Depreciation & Amortization
Expense
Depreciation & Amortization
Reserve
Hydro
Decommissioning
Decommissioning
Cost 0 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 1,464,367 1,464,367 - - - - -
21 Amortization 2,490,342 119,707 - - 2,370,635 - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal (322,527) (317,553) - (4,974) - - -
24 State (73,043) (71,917) - (1,127) - - -
25 Deferred Income Taxes (576,757) - - 6,101 (582,859) - -
26 Investment Tax Credit Adj. - - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses: 2,982,380 1,194,604 - 0 1,787,776 - -
29
30 Operating Rev For Return: (2,982,380) (1,194,604) - (0) (1,787,776) - -
31
32 Rate Base:
33 Electric Plant In Service - - - - - - -
34 Plant Held for Future Use - - - - - - -
35 Misc Deferred Debits (152,745) - - - (152,745) - -
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: (152,745) - - - (152,745) - -
45
46 Deductions:
47 Accum Prov For Deprec (374,829) - (399,644) 24,814 - - -
48 Accum Prov For Amort (46,861) - (46,861) - - - -
49 Accum Def Income Tax 970,870 - - 89,757 881,112 - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions (2,217,890) - - - (2,217,890) - -
54
55 Total Deductions: (1,668,711) - (446,505) 114,571 (1,336,777) - -
56
57 Total Rate Base: (1,821,456) - (446,505) 114,571 (1,489,523) - -
58
59
60 Estimated ROE impact -0.565% -0.238% 0.007% -0.002% -0.332% 0.000% 0.000%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (3,954,708) (1,584,073) - - (2,370,635) - -
67 Other Deductions
68 Interest (AFUDC) - - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions 2,345,821 - - (24,814) 2,370,635 - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax (1,608,888) (1,584,073) - (24,814) - - -
73
74 State Income Taxes (73,043) (71,917) - (1,127) - - -
75
76 Taxable Income (1,535,844) (1,512,157) - (23,688) - - -
77
78 Federal Income Taxes (322,527) (317,553) - (4,974) - - -
Rocky Mountain Power PAGE 6.1
Idaho Results of Operations - December 2021
Depreciation & Amortization Expense
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Production 403SP 2 753,212 SG 5.5373% 41,708
Other Production 403OP 2 475,371 SG 5.5373% 26,323
Other Production 403OP 2 13,968,808 SG-W 5.5373% 773,500
Transmission 403TP 2 1,649,100 SG 5.5373% 91,316
Distribution - California 403364 2 42,451 CA Situs -
Distribution - Oregon 403364 2 453,504 OR Situs -
Distribution - Washington 403364 2 846 WA Situs -
Distribution - Utah 403364 2 538,092 UT Situs -
Distribution - Idaho 403364 2 77,911 ID Situs 77,911
Distribution - Wyoming 403364 2 281,912 WY Situs -
General Plant - Oregon 403GP 2 27,366 OR Situs -
General Plant - Utah 403GP 2 16,076 UT Situs -
General Plant - Idaho 403GP 2 22,189 ID Situs 22,189
General Plant - Wyoming 403GP 2 26,423 WY Situs -
General Plan 403GP 2 519,005 SO 5.4735% 28,408
General Plan 403GP 2 60,816 SG 5.5373% 3,368
Intangible Plan 404IP 2 605,657 SO 5.4735% 33,151
Intangible Plan 404IP 2 72,007 SG 5.5373% 3,987
Intangible Plan 404IP 2 214 WY Situs -
Intangible Plan 404IP 2 838,728 CN 4.2573% 35,707
Total 20,429,690 1,137,568 6.1.1
Steam Production 403SP 3 820,580 SG 5.5373% 45,438
Hydro Production 403HP 3 802,637 SG-P 5.5373% 44,445
Hydro Production 403HP 3 218,597 SG-U 5.5373% 12,104
Other Production 403OP 3 532,688 SG 5.5373% 29,497
Transmission 403TP 3 1,989,908 SG 5.5373% 110,188
Distribution - California 403364 3 429,529 CA Situs -
Distribution - Oregon 403364 3 302,094 OR Situs -
Distribution - Washington 403364 3 94,220 WA Situs -
Distribution - Utah 403364 3 1098487.151 UT Situs -
Distribution - Idaho 403364 3 132,954 ID Situs 132,954
General Plant - Utah 403GP 3 165,336 UT Situs -
General Plan 403GP 3 457,056 SO 5.4735% 25,017
Intangible Plan 404IP 3 856,145 SO 5.4735% 46,861
Total 7,900,230 446,505 6.1.1
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization expense for the major plant additions
added to rate base in adjustment 8.5.
Rocky Mountain Power
Results of Operations - December 2021
Incremental Depreciation Expense
Jan21 to Dec21 Incremental Jan22 to Dec22 Incremental
Plant Depreciation Depreciation Plant Additions Expense on Depreciation Plant Additions Expense on Total Depreciation
Description Account Account Factor CODE Rate CODE Lead Sheet Rate Included in Adj Months Plant Adds.Rate Included in Adj Months Plant Adds.Included in Adj
Steam Production Plant:
Various 312 403SP SG STMPSG 403SPSG 5.323%28,301,982 6 753,212 5.323%30,833,349 6 820,580 1,573,792
Total Steam Plant 28,301,982 753,212 30,833,349 820,580 1,573,792
Hydro Production Plant:
Various 332 403HP SG-P HYDPSG-P 403HPSG-P 2.736%- 6 - 2.736%33,432,004 6 457,329 457,329
Various 332 403HP SG-P HYDPNewSG-P 403HPSG-P - 6 - 20.000%3,453,066 6 345,307 345,307
Various 332 403HP SG-U HYDPSG-U 403HPSG-U 4.677%- 6 - 4.677%9,347,901 6 218,597 218,597
Total Hydro Plant - - 46,232,972 1,021,233 1,021,233
Other Production Plant:
Various 343 403OP SG OTHPSG 403OPSG 3.503%27,137,119 6 475,371 3.503%30,409,113 6 532,688 1,008,059
Various Wind Generation 343 403OP SG-W OTHPWSG-W 403OPSG-W 4.825%761,474,864 Various 13,968,808 0.000%- 6 - 13,968,808
Total Other Plant 788,611,983 14,444,179 30,409,113 532,688 14,976,867
Transmission Plant:
Various 355 403TP SG TRNPSG 403TPSG 1.724%191,266,577 6 1,649,100 1.724%230,794,267 6 1,989,908 3,639,008
Total Transmission Plant 191,266,577 1,649,100 230,794,267 1,989,908 3,639,008
Distribution Plant:
California 364 403364 CA DSTPCA 403364CA 2.709%3,133,563 6 42,451 2.709%31,706,005 6 429,529 471,980
Oregon 364 403364 OR DSTPOR 403364OR 2.276%39,854,985 6 453,504 2.276%26,548,708 6 302,094 755,599 Washington 364 403364 WA DSTPWA 403364WA 2.583%65,484 6 846 2.583%7,296,075 6 94,220 95,065
Utah 364 403364 UT DSTPUT 403364UT 2.543%42,323,258 6 538,092 2.543%86,400,734 6 1,098,487 1,636,579
Idaho 364 403364 ID DSTPID 403364ID 2.562%6,081,547 6 77,911 2.562%10,378,056 6 132,954 210,866
Wyoming 364 403364 WYU DSTPWYU 403364WYU 2.677%- 6 - 2.677%- 6 - -
Wyoming 364 403364 WYP DSTPWYP 403364WYP 2.673%21,096,151 6 281,912 2.673%- 6 - 281,912
Total Distribution Plant 112,554,987 1,394,717 162,329,578 2,057,284 3,452,001
General Plant:
California 397 403GP CA GNLPCA 403GPCA 2.031%- 6 - 2.031%- 6 - -
Oregon 397 403GP OR GNLPOR 403GPOR 2.400%2,280,562 6 27,366 2.400%- 6 - 27,366
Washington 397 403GP WA GNLPWA 403GPWA 2.354%- 6 - 2.354%- 6 - -
Utah 397 403GP UT GNLPUT 403GPUT 2.194%1,465,350 6 16,076 2.194%15,070,978 6 165,336 181,412 Idaho 397 403GP ID GNLPID 403GPID 2.053%2,161,282 6 22,189 2.053%- 6 - 22,189
Wyoming 397 403GP WYP GNLPWYP 403GPWYP 2.515%2,101,556 6 26,423 2.515%- 6 - 26,423
Wyoming 397 403GP WYU GNLPWYU 403GPWYU 2.131%- 6 - 2.131%- 6 - -
General 397 403GP SO GNLPSO 403GPSO 5.885%17,637,313 6 519,005 5.885%15,532,108 6 457,056 976,061 General 397 403GP SG GNLPSG 403GPSG 3.435%3,540,911 6 60,816 3.435%- 6 - 60,816
Total General Plant 29,186,974 671,875 30,603,085 622,392 1,294,267
Mining Plant:399 403MP SE MNGPSE 403MPSE 0.000%- 6 - 0.000%- 6 - -
Coal Mine - - - - -
Intangible Plant:
General 303 404IP SO INTPSO 404IPSO 5.907%20,505,552 6 605,657 5.907%28,986,217 6 856,145 1,461,802
General 303 404IP CN INTPCN 404IPCN 7.110%23,593,792 6 838,728 7.110%- 6 - 838,728
General 303 404IP SG INTPSG 404IPSG 3.384%4,255,943 6 72,007 3.384%- 6 - 72,007 Idaho 303 404IP ID INTPID 404IPID 0.524%- 6 - 0.524%- 6 - -
Utah 303 404IP UT INTPUT 404IPUT -0.140%- 6 - -0.140%- 6 - -
Wyoming 303 404IP WYP INTPWYP 404IPWYP 1.958%21,904 6 214 1.958%- 6 - 214
Total Intangible Plant 48,377,190 1,516,607 28,986,217 856,145 2,372,752
Total Depreciation and Amortization 1,198,299,694 20,429,690 560,188,582 7,900,230 28,329,920
Ref. 8.5.2 Ref. 8.5.2
Total Depreciation and Amortization without Mining 20,429,690 7,900,230 28,329,920
Ref. 6.1 Ref. 6.1
Page 6.1.1
Rocky Mountain Power PAGE 6.2
Idaho Results of Operations - December 2021
Depreciation & Amortization Reserv
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Reserve:
Steam Production 108SP 3 (820,580) SG 5.5373% (45,438)
Hydro Production 108HP 3 (802,637) SG-P 5.5373% (44,445)
Hydro Production 108HP 3 (218,597) SG-U 5.5373% (12,104)
Other Production 108OP 3 (532,688) SG 5.5373% (29,497)
Transmission 108TP 3 (1,989,908) SG 5.5373% (110,188)
Distribution - California 108364 3 (429,529) CA Situs -
Distribution - Oregon 108364 3 (302,094) OR Situs -
Distribution - Washington 108364 3 (94,220) WA Situs -
Distribution - Utah 108364 3 (1,098,487) UT Situs -
Distribution - Idaho 108364 3 (132,954) ID Situs (132,954)
General Plant - Utah 108GP 3 (165,336) UT Situs -
General Plan 108GP 3 (457,056) SO 5.4735% (25,017)
Intangible Plan 111IP 3 (856,145) SO 5.4735% (46,861)
Total (7,900,230) (446,505) 6.2.1
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added
to rate base in adjustment 8.5.
Page 6.2.1
Rocky Mountain Power
Results of Operations - December 2021
Incremental Accumulated Reserve
Jan21 to Dec21 Jan21 to Dec21
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 5.323%30,833,349 6 (820,580)
Total Steam Plant 30,833,349 (820,580)
Hydro Production Plant:
Various 332 108HP SG-P 2.736%33,432,004 6 (457,329)
Various 332 108HP SG-P 20.000%3,453,066 6 (345,307)
Various 332 108HP SG-U 4.677%9,347,901 6 (218,597)
Total Hydro Plant 46,232,972 (1,021,233)
Other Production Plant:
Various 343 108OP SG 3.503%30,409,113 6 (532,688)
Various Wind Generation 343 108OP SG-W 0.000%- 6 -
Total Other Plant 30,409,113 (532,688)
Transmission Plant:
Various 355 108TP SG 1.724%230,794,267 6 (1,989,908)
Total Transmission Plant 230,794,267 (1,989,908)
Distribution Plant:
California 364 108364 CA 2.709%31,706,005 6 (429,529)
Oregon 364 108364 OR 2.276%26,548,708 6 (302,094)
Washington 364 108364 WA 2.583%7,296,075 6 (94,220)
Utah 364 108364 UT 2.543%86,400,734 6 (1,098,487)
Idaho 364 108364 ID 2.562%10,378,056 6 (132,954)
Wyoming 364 108364 WYU 2.677%- 6 -
Wyoming 364 108364 WYP 2.673%- 6 -
Total Distribution Plant 162,329,578 (2,057,284)
General Plant:
California 397 403GP CA 2.031%- 6 -
Oregon 397 108GP OR 2.400%- 6 -
Washington 397 108GP WA 2.354%- 6 -
Utah 397 108GP UT 2.194%15,070,978 6 (165,336)
Idaho 397 108GP ID 2.053%- 6 -
Wyoming 397 108GP SO 5.885%- 6 -
Wyoming 397 108GP WYU 2.131%- 6 -
General 397 108GP SO 5.885%15,532,108 6 (457,056)
General 397 108GP SG 3.435%- 6 -
Total General Plant 30,603,085 (622,392)
Mining Plant:
Coal Mine 399 108MP SE 0.000%- 6 -
- -
Intangible Plant:
General 303 111IP SO 5.907%28,986,217 6 (856,145)
General 303 111IP CN 7.110%- 6 -
General 303 111IP SG 3.384%- 6 -
Idaho 303 111IP ID 0.524%- 6 -
Utah 303 111IP UT -0.140%- 6 -
Wyoming 303 111IP WYP 1.958%- 6 -
Total Intangible Plant 28,986,217 (856,145)
Total Accumulated Reserve 560,188,582 (7,900,230)
Ref. 8.5.2 Ref. 6.2
Rocky Mountain Power PAGE 6.3
Idaho Results of Operations - December 2021
Hydro Decommissioning
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Depreciation Reserve 108HP 3 728,396 SG-P 5.5373% 40,334 6.3.1
Depreciation Reserve 108HP 3 (280,272) SG-U 5.5373% (15,520) 6.3.1
Total 448,125 24,814
Adjustment to Ta
Schedule M Adjustmen SCHMAT 3 (448,125) SG 5.5373% (24,814) 6.3.2
Schedule M Adjustmen SCHMDT 3 - SG 5.5373% - 6.3.2
Deferred Income Tax Expense 41110 3 110,184 SG 5.5373% 6,101 6.3.2
ADIT Y/E Balance 282 3 1,620,943 SG 5.5373% 89,757 6.3.2
Adjustment to December 2022 Year-End Balance for Projected Spend / Accrual Detail:
December 2020 Year End Reserve Balanc (7,040,936) 6.3.1
December 2021 Year End Reserve Balanc (6,592,812) 6.3.1
Total Adjustment to Average Reserve 448,125 6.3.1
Description of Adjustment:
In the current depreciation study, filed with the Commission in 2018, the Company updated the accrual amounts to the
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 $448 thousand for decommissioning costs of various hydro facilities over the next five
years that have a probability of being decommissioned during the next ten years. This adjustment walks the depreciation
reserve balance to the December 2022 year-end level.
Rocky Mountain Power
December 2021 Results of Operations
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 Balance
December-20 - (173,152) (8,956,544) December-20 - 25,600 (149,342) December-20 - (147,551) (9,105,887)
January-21 - 60,700 (8,895,845) January-21 - (23,356) (172,698) January-21 - 37,344 (9,068,543)
February-21 - 60,700 (8,835,145) February-21 - (23,356) (196,054) February-21 - 37,344 (9,031,199)
March-21 - 60,700 (8,774,445) March-21 - (23,356) (219,410) March-21 - 37,344 (8,993,855)
April-21 - 60,700 (8,713,746) April-21 - (23,356) (242,766) April-21 - 37,344 (8,956,512)
May-21 419,290 60,700 (8,233,755) May-21 - (23,356) (266,122) May-21 419,290 37,344 (8,499,878)
June-21 1,206,269 60,700 (6,966,787) June-21 - (23,356) (289,478) June-21 1,206,269 37,344 (7,256,265)
July-21 2,293 60,700 (6,903,794) July-21 - (23,356) (312,834) July-21 2,293 37,344 (7,216,628)
August-21 1,587 60,700 (6,841,508) August-21 - (23,356) (336,190) August-21 1,587 37,344 (7,177,698)
September-21 1,433 60,700 (6,779,375) September-21 - (23,356) (359,546) September-21 1,433 37,344 (7,138,921)
October-21 58 60,700 (6,718,617) October-21 - (23,356) (382,902) October-21 58 37,344 (7,101,519)
November-21 (14,105) 60,700 (6,672,022) November-21 - (23,356) (406,258) November-21 (14,105) 37,344 (7,078,280)
December-21 - 60,700 (6,611,323) December-21 - (23,356) (429,614) December-21 - 37,344 (7,040,936) Ref. 6.3
West Side Spend Accruals Balance East Side Spend Accruals Balance Total Resources Spend Accruals Balance
January-22 - 60,700 (6,550,623)January-22 - (23,356)(452,970)January-22 - 37,344 (7,003,593)
February-22 - 60,700 (6,489,923)February-22 - (23,356)(476,326)February-22 - 37,344 (6,966,249)
March-22 - 60,700 (6,429,223)March-22 - (23,356)(499,682)March-22 - 37,344 (6,928,905)
April-22 - 60,700 (6,368,524)April-22 - (23,356)(523,038)April-22 - 37,344 (6,891,562)
May-22 - 60,700 (6,307,824)May-22 - (23,356)(546,394)May-22 - 37,344 (6,854,218)
June-22 - 60,700 (6,247,124)June-22 - (23,356)(569,750)June-22 - 37,344 (6,816,874)
July-22 - 60,700 (6,186,425)July-22 - (23,356)(593,106)July-22 - 37,344 (6,779,530)
August-22 - 60,700 (6,125,725)August-22 - (23,356)(616,462)August-22 - 37,344 (6,742,187)
September-22 - 60,700 (6,065,025)September-22 - (23,356)(639,818)September-22 - 37,344 (6,704,843)
October-22 - 60,700 (6,004,326)October-22 - (23,356)(663,174)October-22 - 37,344 (6,667,499)
November-22 - 60,700 (5,943,626)November-22 - (23,356)(686,529)November-22 - 37,344 (6,630,155)December-22 - 60,700 (5,882,926)December-22 - (23,356)(709,885)December-22 - 37,344 (6,592,812)
West Side
Total Spend
Total
Accruals
Dec 22
Year End Balance
East Side
Total Spend
Total
Accruals
Dec 22
Year End Balance
Total Resources
Total Spend
Total
Accruals
Dec 22
Year End Balance
12 ME Dec 2022 - 728,396 (5,882,926) 12 ME Dec 2022 - (280,272) (709,885) 12 ME Dec 2022 - 448,125 (6,592,812) Ref. 6.3
Adjustment to Reserve 728,396 Ref. 6.3 Adjustment to Reserve (280,272) Ref. 6.3 Adjustment to Reserve 448,125 Ref. 6.3
Page 6.3.1
Page 6.3.2
Rocky Mountain Power
December 2021 Results of Operations
Hydro Decommissioning
Tax Summary
December-21 - (37,344)(37,344)9,182 1,731,127
January-22 - (37,344)(37,344)9,182 1,721,945
February-22 - (37,344)(37,344)9,182 1,712,763
March-22 - (37,344)(37,344)9,182 1,703,581
April-22 - (37,344)(37,344)9,182 1,694,399
May-22 - (37,344)(37,344)9,182 1,685,217
June-22 - (37,344)(37,344)9,182 1,676,035
July-22 - (37,344)(37,344)9,182 1,666,853
August-22 - (37,344)(37,344)9,182 1,657,671
September-22 - (37,344)(37,344)9,182 1,648,489
October-22 - (37,344)(37,344)9,182 1,639,307
November-22 - (37,344)(37,344)9,182 1,630,125
December-22 - (37,344)(37,344)9,182 1,620,943
TOTAL - (448,125) (448,125) 110,184
Year End balance
Tax Depreciation - SCHMDT
Book Depreciation (448,125) SCHMAT
Deferred Tax Expense 110,184 41110
Rocky Mountain Power PAGE 6.4
Idaho Results of Operations - December 2021
Decommissioning Cost
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Annual Incremental Decomm. Costs 407 3 2,217,890 ID Situs 2,217,890 6.4.1
Annual 2022 Deferral Amortization 407 3 152,745 ID Situs 152,745 6.4.2
Adjustment to Rate Base
Accum. Reg Liab. - Incr. Decomm. 254 3 (2,217,890) ID Situs (2,217,890) 6.4.1
Accum. Reg Asset. - 2022 Deferral 182M 3 (152,745) ID Situs (152,745) 6.4.2
Adjustment to Tax:
Schedule M Adj - Incremental Decom SCHMAT 3 2,370,635 ID Situs 2,370,635 6.4.1
Deferred Income Tax Expense 41110 3 (582,859) ID Situs (582,859) 6.4.1
Accumulated Def Inc Tax Balance 282 3 881,112 ID Situs 881,112 6.4.1
Description of Adjustment:
This adjustment includes the incremental decommissioning costs, spread evenly over the remaining life of the last retired
unit, associated with the revised decommissioning study and those included in the 2018 Depreciation Study, Docket No.
20000-539-EA-18. This treatment was approved on an interrim basis in the Company's most recent General Rate Case
Docket No. 20000-578-ER-20.
Rocky Mountain Power Page 6.4.1
Idaho Results of Operations - December 2021
Decommissioning Cost Adjustment
Incremental Decommissioning Costs
Plant Plant Closure Date Remaining Life (Years)Incremental
Decommissioning Costs
Total Company Annual
Amount
ID Allocated Annual
Amount
Total 38,760,452 2,217,890
Ref 6.4
SG Factor Docket No. PAC-E-21-07 5.722%
407 254
Mthly Accum.Reg. Liab.
Dec-21 - -
Jan-22 184,824 (184,824)
Feb-22 184,824 (369,648)
Mar-22 184,824 (554,472)
Apr-22 184,824 (739,297)
May-22 184,824 (924,121)
Jun-22 184,824 (1,108,945)
Jul-22 184,824 (1,293,769)
Aug-22 184,824 (1,478,593)
Sep-22 184,824 (1,663,417)
Oct-22 184,824 (1,848,241)
Nov-22 184,824 (2,033,066)
Dec-22 184,824 (2,217,890)
Annual Total 2,217,890
Year End (2,217,890)
Ref 6.4
Rocky Mountain Power Page 6.4.2
Idaho Results of Operations - December 2021
Decommissioning Cost Adjustmen
Incremental Decommissionin Costs Deferral
Month Year
CY 2021
Deferral
(Total
Company)

Deferral
Amortization
Expense
(Idaho
Allocated)
Idaho
Allocation -
Docket No.
PAC-E-20-03
n/a 2021 38,760,452$ 2,291,179$ 5.911%
Ref 6.4.1
Deferral Detailed by Month:
Dec 2020
Jan 2021 190,932$
Feb 2021 190,932$
Mar 2021 190,932$
Apr 2021 190,932$
May 2021 190,932$
Jun 2021 190,932$
Jul 2021 190,932$
Aug 2021 190,932$
Sep 2021 190,932$
Oct 2021 190,932$
Nov 2021 190,932$
Dec 2021 190,932$
2,291,179$
CY 2021
Deferral
(Total
Company)

Deferral
Amortization
Expense
(Idaho
Allocated)
Idaho
Allocation
CY 2022
Accum
Deferral - YE
(Idaho Reg
Asset)

Accum
Deferral - 13-
Mo Ave
(Idaho Reg
Asset)
Jan 2022 12,729$ (12,729)$ -$
Feb 2022 12,729$ (25,458)$ -$
Ma 2022 12,729$ (38,186)$ -$
Ap 2022 12,729$ (50,915)$ -$
May 2022 12,729$ (63,644)$ -$
Jun 2022 12,729$ (76,373)$ -$
Jul 2022 12,729$ (89,101)$ -$
Aug 2022 12,729$ (101,830)$ -$
Sep 2022 12,729$ (114,559)$ -$
Oct 2022 12,729$ (127,288)$ -$
Nov 2022 12,729$ (140,016)$ -$
Dec 2022 12,729$ (152,745)$ -$
152,745$ Ref. 6.4 (152,745)$ Ref. 6.4
7. Tax
IDAHO 2020 PROTOCOL Page 7.0 Total
Tax Adjustments (Tab 7)
TOTAL
7.1 7.2 7.3 7.4
Total Normalized Interest True Up
Property Tax
Expense
Production Tax
Credit
PowerTax ADIT
Balance
7.5 7.6
Wyoming Wind
Generation Tax TCJA Tax Deferrals
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 1,287,634 - 1,276,650 - - 10,984 -
23 Income Taxes: Federal (2,761,356) (31,497) (255,925) (2,471,733) - (2,202) -
24 State (65,592) (7,133) (57,960) - - (499) -
25 Deferred Income Taxes (1,464,494) - - - - - (1,464,494)
26 Investment Tax Credit Adj.- - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses:(3,003,808) (38,630) 962,765 (2,471,733) - 8,284 (1,464,494)
29
30 Operating Rev For Return:3,003,808 38,630 (962,765) 2,471,733 - (8,284) 1,464,494
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 (3,852,229) - - - (857,492) - (2,994,737)
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const - - - - - - -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 12,180,363 - - - - - 12,180,363
54
55 Total Deductions:8,328,134 - - - (857,492) - 9,185,626
56
57 Total Rate Base:8,328,134 - - - (857,492) - 9,185,626
58
59
60 Estimated ROE impact 0.457%0.008%-0.192%0.492%0.014%-0.002%0.140%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (1,287,634) - (1,276,650) - - (10,984) -
67 Other Deductions
68 Interest (AFUDC)- - - - - - -
69 Interest 157,118 157,118 - - - - -
70 Schedule "M" Additions - - - - - - -
71 Schedule "M" Deductions - - - - - - -
72 Income Before Tax (1,444,752) (157,118) (1,276,650) - - (10,984) -
73
74 State Income Taxes (65,592) (7,133) (57,960) - - (499) -
75
76 Taxable Income (1,379,160) (149,984) (1,218,690) - - (10,486) -
77
78 Federal Income Tax - Calculated (289,624) (31,497) (255,925) - - (2,202) -
79 Adjustments to Calculated Tax:
80 Renewable Energy Tax Credits (2,471,733) - - (2,471,733) - - -
81 Federal Income Taxes (2,761,356) (31,497) (255,925) (2,471,733) - (2,202) -
Rocky Mountain Power PAGE 7.1
Idaho Results of Operations - December 2021Interest True Up
TOTAL IDAHOACCOUNTTypeCOMPANFACTORFACTOR %ALLOCATED REF#
Adjustment to Expense:
Other Interest Expense - Type 1 427 1 (583,962) ID Situs (583,962) BelowOther Interest Expense - Type 2 427 2 6,302 ID Situs 6,302 BelowOther Interest Expense - Type 3 427 3 734,778 ID Situs 734,778 BelowTotal157,118 157,118 2.16
Adjustment Detail:Type 1
Jurisdiction Specific Adjusted Rate Base 957,945,408 1.3
Weighted Cost of Debt:2.252% 2.1
Trued-up Interest Expense 21,569,843 1.3
Actual Interest Expense 22,153,806 1.3
Total Interest True-up Adjustment 583,962 1.3
Type 2
Jurisdiction Specific Adjusted Rate Base 958,225,275 1.3
Weighted Cost of Debt:2.252% 2.1
Trued-up Interest Expense 21,576,145 1.3
Type 1 Interest Expense 21,569,843 1.3Total Interest True-up Adjustment 6,302 1.3
Type 3
Jurisdiction Specific Adjusted Rate Base 990,857,746 1.3
Weighted Cost of Debt:2.252% 2.1
Trued-up Interest Expense 22,310,923 1.3
Type 2 Interest Expense 21,576,145 1.3
Total Interest True-up Adjustment 734,778 1.3
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 2021Property Tax Expense
TOTAL IDAHOACCOUNTTypeCOMPANFACTORFACTOR %ALLOCATED REF#
Adjustment to Expense:
Taxes Other Than Income 408 3 23,324,012 GPS 5.4735% 1,276,650 7.2.1
Description of Adjustment:
This adjustment normalizes the difference between actual accrued property tax expense and forecasted property tax expense resulting from
estimated capital additions.
Results of Operations - December 2021 Page 7.2.1
Estimated Property Tax Expense December 2021
Property Tax Adjustment Summary
FERC Account G/L Account Co. Code Total Ref
408.15 579000 1000 163,475,988
Total Accrued Property Tax - 12 Months End. December 2021 163,475,988
Full Year 2022 Estimate 186,800,000
Rocky Mountain Power PAGE 7.3
Idaho Results of Operations - December 2021
Production Tax Credit
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:FED Renewable Energy Tax Credit 40910 3 (208,817,867) SG 5.5373% (11,562,957) 7.3.1
Remove from Base Period:
FED Renewable Energy Tax Credit 40910 3 164,180,328 SG 5.5373% 9,091,224 7.3.1
Description of Adjustment:
The Company is entitled to recognize a federal income tax credit as a result of placing renewable generating plants in service. The tax credit is based
on the kilowatt-hours generated by a qualified facility during the facility’s first ten years of service. This pro forma adjustment reflects this credit based
on the qualifying production as modeled in GRID for the pro forma net power cost study.
Rocky Mountain Power Page 7.3.1
Results of Operations - December 2021
Renewable Energy Tax Credit
Total Total PTC Factor (inflated Federal Income
Description Available KWh In-Service Date Eligible KWh tax per unit)Tax Credit
Wind/Geothermal
Glenrock KWh [a]369,732,552 9/24/2019 340,153,948 0.027 9,184,157
Glenrock III KWh [a]136,868,303 11/24/2019 112,232,008 0.027 3,030,264
Goodnoe KWh 283,697,017 12/20/2019 283,697,017 0.027 7,659,819
High Plains Wind 382,404,335 12/19/2019 382,404,335 0.027 10,324,917
Leaning Juniper 1 KWh 299,254,961 9/13/2019 299,254,961 0.027 8,079,884
Marengo KWh 486,842,215 1/27/2020 486,842,215 0.027 13,144,740
Marengo II KWh 231,734,352 2/25/2020 231,734,352 0.027 6,256,828
McFadden Ridge 116,461,412 11/17/2019 116,461,412 0.027 3,144,458
Rolling Hills KWh [a]317,904,495 10/17/2019 241,607,416 0.027 6,523,400
Seven Mile KWh 416,516,829 9/9/2019 416,516,829 0.027 11,245,954
Seven Mile II KWh 87,389,797 9/9/2019 87,389,797 0.027 2,359,525
Dunlap I Wind KWh 476,702,276 9/7/2020 476,702,276 0.027 12,870,961
Foote Creek I Wind 176,202,255 3/24/2021 176,202,255 0.027 4,757,461
Pryor Mountain Wind 819,617,923 VARIOUS 819,617,923 0.027 22,129,684
Cedar Springs Wind II 749,501,065 12/4/2020 749,501,065 0.027 20,236,529
Ekola Flats Wind 819,429,669 VARIOUS 819,429,669 0.027 22,124,601
TB Flats Wind 837,974,852 VARIOUS 837,974,852 0.027 22,625,321
TB Flats Wind II 856,272,738 VARIOUS 856,272,738 0.027 23,119,364
Total KWh Production 7,864,507,044 7,733,995,067 208,817,867
Total Federal Production Tax Credit 208,817,867
December 2021 Results of Operations PTC (164,180,328)
Proforma Adjustment 44,637,539
Repowering In Service dates in bold reflect actual in-service dates.
Pro Forma Period - December 2021
[a] Total available Kwh is reflected net of the generation that is not considered PTC eligible because the facility was not fully
repowered. For Glenrock, the disallowed Kwh represents 8.3% of the total. For Glenrock III, the disallowed Kwh represents 17%
disallowed. For Rolling Hills, the disallowed KWh represents 23.4% disallowed.
[b] Pryor Mountain, Ekola Flats, and TB Flats were placed in service using circuits which results in multiple placed in service dates.
Rocky Mountain Power PAGE 7.4
Idaho Results of Operations - December 2021
PowerTax ADIT Balance
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:ADIT Balance 282 1 2,834,614,381 DITBAL 5.8817% 166,723,579
Exchange Normalization 282 1 4,138,516 OTHER 0.0000% -
Cholla SHL 190 1 - SG 5.5373% -
Accel Amort of Pollution Cntrl Facilities 281 1 143,583,856 SG 5.5373% 7,950,727
California 282 1 (65,891,705) C Situs -
Idaho 282 1 (175,449,017) ID Situs (175,449,017)
Other 282 1 (20,322,126) OTHER 0.0000% - Oregon 282 1 (735,431,617) OR Situs -
Utah 282 1 (1,330,588,140) UT Situs -
Washington 282 1 (218,325,460) WA Situs -
Wyoming 282 1 (435,317,078) WY Situs -
PP&E Adjustment - YE - SNP 282 1 - SNP 5.4714% -
PP&E Adjustment - YE - CIAC 282 1 - CIAC 4.9713% -
PP&E Adjustment - YE - OTHER 282 1 147,964 OTHER 0.0000% - PP&E Adjustment - YE - SG 282 1 600,655 SG 5.5373% 33,260
PP&E Adjustment - YE - SNPD 282 1 (2,691,913) SNPD 4.9713% (133,822)
PP&E Adjustment - YE - SO 282 1 324,845 SO 5.4735% 17,781
PP&E Adjustment - YE - SNP 282 1 - SNP 5.4714% -
Total (606,839) (857,492) 7.4.1
Description of Adjustment:
This adjustment reflects the accumulated deferred income tax balances for property on a jurisdictional basis as maintained in the PowerTax System.
Rocky Mountain Power PAGE 7.4.1
Results of Operations - December 2021
ADIT Balance Adjustment - Year End
Book Tax Difference Total Company STATE Allocation
Description #Unadjusted Adjustment Adjusted Utility 2017 Protocol
Cholla SHL (Tax Int. - Tax Rent)105.221 0 0 0 SGAccelerated Pollution Control Facilities Depreciation 105.128 (143,583,856)143,583,856 0 SGExchange Normalization 105.160 (4,138,516)4,138,516 0 NUTILRA - Solar ITC Basis Adjustment 100.110 (303,919)303,919 0 DITBAL30% capitalized labor costs for Power tax input 105.100 24,979,766 (24,979,766)0 DITBALCapitalized Labor Costs for Powertax - Medicare Subsidy- Temp 105.101 1,565,135 (1,565,135)0 DITBALRegulatory Adjustment: Effects of Ratemaking-Fixed Asset-Fed/State 105.115 (46,629,187)46,629,187 0 DITBAL
Regulatory Adjustment: Depreciation Flow-Through 105.115 0 0 0 DITBAL
Solar ITC Basis Adjustment 105.116 (41,832)41,832 0 DITBAL
Book Depreciation 105.120 3,151,269,035 (3,151,269,035)0 DITBAL
Repair Deduction 105.122 (497,930,703)497,930,703 0 DITBAL
Sec. 481a Adjustment - Repair Deduction 105.123 (157,570,922)157,570,922 0 DITBAL
Tax Depreciation 105.125 (5,364,730,407)5,364,730,407 0 DITBAL
Fixed Assets - State Modification 105.129 21,166,331 (21,166,331)0 DITBAL
Fixed Assets - State Modification (Federal Detriment)105.129 (4,444,914)4,444,914 0 DITBAL
CIAC 105.130 332,638,465 (332,638,465)0 DITBAL
Idaho Disallowed Loss 105.131 513,633 (513,633)0 DITBAL
Safe Harbor Lease Rate Differential 105.135 0 0 0 DITBAL
PP&E FIN 48 Balances 105.136 (383,916)0 (383,916)DITBAL
Capitalized Depreciation 105.137 (24,282,107)24,282,107 0 DITBAL
Reimbursements 105.140 24,168,945 (24,168,945)0 DITBAL
AFUDC - Debt 105.141a (189,606,230)189,606,230 0 DITBAL
AFUDC - Equity 105.141b (134,198,080)134,198,080 0 DITBAL
Avoided Costs 105.142 211,963,420 (211,963,420)0 DITBAL
Capitalization of Test Energy 105.146 5,627,948 (5,627,948)0 DITBAL
§1031 Exchange 105.147 (111,999)111,999 0 DITBALMine Safety Sec 179E Election ~PPW 105.148 (306,514)306,514 0 DITBALContract Liability Basis Adjustment - Eagle Mountain 105.151 (15,024)15,024 0 DITBALGain / (Loss) on Prop. Disposition 105.152 (93,273,946)93,273,946 0 DITBALContract Liability Basis Adjustment - Chehalis Mitigation Obligation 105.153 (57,751)57,751 0 DITBALReclass to §1031 Exchange Normalization Adjustment-General 105.158 176,650 (176,650)0 DITBALReclass to §1031 Exchange Normalization Adjustment-Transmission 105.159 3,961,866 (3,961,866)0 DITBALCoal Mine Development 105.165 0 0 0 DITBAL
Coal Mine Extension 105.170 0 0 0 DITBAL
Removal Costs 105.175 (248,847,482)248,847,482 0 DITBAL
Book Gain/Loss on Land Sales 105.470 13,841,533 (13,841,533)0 DITBAL
R & E - Sec.174 Deduction 320.210 (7,719,946)7,719,946 0 DITBAL
Reclass to Pollution Control Facilities Depreciation 105.131 143,583,856 (143,583,856)0 DITBAL
Accumulated Deferred Income Taxes (CA) - YE **0 (65,891,705)(65,891,705)CA
Accumulated Deferred Income Taxes (IDU) - YE **0 (175,449,017)(175,449,017)IDU
Accumulated Deferred Income Taxes (OTHER) - YE **0 (20,322,126)(20,322,126)OTHER
Accumulated Deferred Income Taxes (OR) - YE **0 (735,431,617)(735,431,617)OR
Accumulated Deferred Income Taxes (UT) - YE **0 (1,330,588,140)(1,330,588,140)UT
Accumulated Deferred Income Taxes (WA) - YE **0 (218,325,460)(218,325,460)WA
Accumulated Deferred Income Taxes (WY) - YE **0 (435,317,078)(435,317,078)WYP
Rounding **0 0 0 DITBAL
PP&E Adjustment - YE - SNP **0 0 0 SNP
PP&E Adjustment - YE - CIAC **0 0 0 CIAC
PP&E Adjustment - YE - OTHER **0 147,964 147,964 OTHER
PP&E Adjustment - YE - SG **0 600,655 600,655 SG
PP&E Adjustment - YE - SNPD **0 (2,691,913)(2,691,913)SNPD
PP&E Adjustment - YE - SO **0 324,845 324,845 SO(2,982,720,669)(606,839)(2,983,327,508)
Ref. 7.4
Rocky Mountain Power PAGE 7.5
Idaho Results of Operations - December 2021
Wyoming Wind Generation Ta
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to TaTaxes Other Than Income 408 3 198,369 SG 5.5373%10,984 7.5.1
Description of Adjustment:
This adjustment normalizes into the test year results the Wyoming Wind Generation Tax that becomes effective January 1, 2012. The Wyoming
Wind Generation Tax is an excise tax levied upon the priviledge of producing electricity from wind resources in the state of Wyoming. The tax is on
the production of any electricity produced from wind resources for sale or trade on or after January 1, 2012, and is to be paid by the 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.
Page 7.5.1Rocky Mountain Power
Results of Operations - December 2021
Wyoming Wind Generation Tax
Wyoming
Foote Creek, Wyoming (a)- 3/24/2024 -
Glenrock I Wind Plant 369,733 1/1/2012 369,733
Glenrock III Wind Plant 136,868 1/1/2012 136,868
Seven Mile Hill Wind Plant 416,517 1/1/2012 416,517
Seven Mile Hill II Wind Plant 87,390 1/1/2012 87,390
Rolling Hills Wind Plant 317,904 1/17/2012 317,904
High Plains Wind Plant 382,404 9/1/2012 382,404
McFadden Ridge 116,461 9/1/2012 116,461
Dunlap 476,702 10/1/2013 476,702
Cedar Springs Wind II, Wyoming (a)- 12/4/2023 -
Ekola Flats Wind, Wyoming (a)- 12/1/2023 -
TB Flats Wind, Wyoming (a)- 12/1/2023 -
TB Flats Wind II, Wyoming (a)- 12/22/2023 -
Total Wyoming Wind MWH 2,303,980 2,303,979
Booked 12 months ended December 2021 2,105,610
Adjustment to normalize to CY December 2022 198,369 Ref. 7.5
(a) Electricity produced from a wind turbine shall not be subject to the tax imposed under this
chapter until the date three (3) years after the turbine first produced electricity for sale.  After such
date the production shall be subject to the tax, as provided by W.S. 39‑22‑103, regardless of
whether production first commenced prior to or after January 1, 2012.
(b) WY Wind Generation tax is based on total MWh production, not PTC eligible generation.
Glenrock I, Rolling Hills and Glenrock III were not fully repowered, which results in a difference
between PTC eligible generation and WY Wind tax eligible generation.
Rocky Mountain Power PAGE 7.6
Idaho Results of Operations - December 2021
TCJA Tax Deferrals
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustments to Rate Base:Other Reg. Liabilities 254 1 8,471,046 ID Situs 8,471,046
Other Reg. Liabilities 254 1 36,106,935 WY Situs -
Other Reg. Liabilities 254 1 34,442,450 WY Situs -
Total 79,020,430 8,471,046 7.6.1
Other Reg. Liabilities - Protected EDIT 254 3 3,709,317 ID Situs 3,709,317 7.6.1
Other Reg. Liabilities - Protected EDIT 254 3 9,819,480 WY Situs - 7.6.1
Adjustments to Tax:
Accum Def Inc Tax Bal 190 1 (2,082,742) ID Situs (2,082,742)
Accum Def Inc Tax Bal 190 1 (8,877,468) WY Situs -
Accum Def Inc Tax Bal 190 1 (8,468,227) WY Situs - (19,428,437) (2,082,742) 7.6.1
Accum Def Inc Tax Bal - Protected EDIT 190 3 (911,995) ID Situs (911,995) 7.6.1
Accum Def Inc Tax Bal - Protected EDIT 190 3 (2,414,276) WY Situs - 7.6.1
EDIT Amortization 41110 3 (1,464,494) ID Situs (1,464,494) 7.6.1
EDIT Amortization 41110 3 12,655,177 WY Situs - 7.6.1
Description of Adjustment:
This adjustment removes from rate base the EDIT balances for the jurisdictions that are returning the EDIT benefits to customers via a separate tariff.
This adjustment also includes a proforma adjustment for the protected EDIT balances for the states that allow proforma adjustments.
Rocky Mountain Power Page 7.6.1
Results of Operations - December 2021
EDIT Balance Adjustment
Year End Basis
Description Account Booked Allocation Correct Allocation Adjustment Ref
8,471,046
36,106,935
34,442,450
Total (79,020,430) - 79,020,430 Ref 7.6
Protected EDIT Reg Liabilities 254ID (83,350,215) (79,640,897) 3,709,317 Ref 7.6
Protected EDIT Reg Liabilities 254WYP (207,020,252) (197,200,772) 9,819,480 Ref 7.6
Grand Total - Reg Liabilities (286,040,682) (197,200,772) 88,839,910
DTA - EDIT Balances 190ID 2,082,742 - (2,082,742)
DTA - EDIT Balances 190WYP 8,877,468 - (8,877,468)
DTA - EDIT Balances 190WYU 8,468,227 - (8,468,227)
Total 19,428,437 - (19,428,437) Ref 7.6
DTA - Protected EDIT Balances 190ID 20,492,984 19,580,989
DTA - Protected EDIT Balances 190WYP 50,899,241 48,484,965
(911,995) Ref 7.6
(2,414,276) Ref 7.6
Grand Total - DTA 70,327,678 48,484,965 (21,842,713)
EDIT Amortization December 2021 Base Period December 2022 ProForma Adjustment
Non-Protected PP&E EDIT - ID (595,800) - 595,800
Non-Property EDIT - ID (72,307) - 72,307
Deferral of Protected EDIT - ID (739,148) 739,148
Total EDIT Amortization - Schedule 197/ECAM Offset (1,407,255) - 1,407,255
Non-Property EDIT - Buydown - Various Reg Assets (784,568) (784,568) -
Total EDIT Amortization - Buydown (784,568) (784,568) -
Protected EDIT - RSGM - ID (2,823,409) (2,797,323) 26,086
Protected EDIT - PMI - ID (74,426) (74,426) -
Deferral of Protected EDIT - ID 2,897,835 - (2,897,835)
Total Protected EDIT Amortization - (2,871,749) (2,871,749)
Grand Total EDIT Amortization (2,191,823) (3,656,317) (1,464,494) Ref 7.6
Idaho
NOTE: Portions of the non-protected PP&E, non-protected non-property, and deferred protected EDIT were amortized via Schedule 197 to offset ECAM
impacts pursuant to GNR-U-18-01 and modified via PAC-E-20-03. Pursuant to Order No. 35277 issued in Docket No. PAC-E-21-07, issued December
30, 2021, the Idaho Public Utilities Commission has authorized the amortization of deferred tax reform dollars to offset certain regulatory asset or other
balances totaling $784,569, or $1,040,357 including gross up as of December 31, 2021. The order does not call out the buydowns specifically, but instead
references the Settlement Stipulation testimony filed on November 8, 2021, where the use of the EDIT dollars was discussed in Joelle Steward's
testimony. The remaining balance of $8.5m will be amortized over two years beginning January 1, 2022, outside of base rates in Schedule 197. The
EDIT amortization related to the December 2021 buydowns is not being removed as the revenues related to this adjustment are not being removed from
results - the EDIT amortization must remain in order for the net buydown impact to net to zero. Lastly, the RSGM amortization is being adjusted to the
December 2022 proforma period.
8. Rate Base
IDAHO 2020 PROTOCOL Page 8.0 Total
Misc Rate Base Adjustments (Tab 8)
TOTAL
8.1 8.1 8.2 8.3 8.4 8.5
Total Normalized
Update Cash
Working Capital
Carbon Plant
Closure
Trapper Mine Rate
Base
Jim Bridger Mine
Rate Base
Customer Advances
for Construction
Major Plant
Additions
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 647,213 - - - - - -
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 (739,102) - - - - - -
19 Total O&M Expenses (91,889) - - - - - -
20 Depreciation 369,409 - - - - - -
21 Amortization 4,071,340 - 468,013 - - - -
22 Taxes Other Than Income - - - - - - -
23 Income Taxes: Federal 2,566,697 - (3,859) 7,634 - - 228,044
24 State 581,286 - (874) 1,729 - - 51,646
25 Deferred Income Taxes (4,217,218) - (110,331) (9,363) - - -
26 Investment Tax Credit Adj.- - - - - - -
27 Misc Revenue & Expense - - - - - - -
28 Total Operating Expenses:3,279,625 - 352,949 (0) - - 279,689
29
30 Operating Rev For Return:(3,279,625) - (352,949) 0 - - (279,689)
31
32 Rate Base:
33 Electric Plant In Service 34,627,829 - - 520,429 2,561,469 - 31,545,932
34 Plant Held for Future Use (84,055) - - - - - -
35 Misc Deferred Debits (16,873,693) - (63,655) - - - -
36 Elec Plant Acq Adj (88,850) - - - - - -
37 Pensions (5,435,083) - - - - - -
38 Prepayments - - - - - - -
39 Fuel Stock (1,713,973) - - - - - -
40 Material & Supplies - - - - - - -
41 Working Capital (77,889) 20,292 - (98,181) - - -
42 Weatherization Loans - - - - - - -
43 Misc Rate Base - - - - - - -
44 Total Electric Plant:10,354,287 20,292 (63,655) 422,248 2,561,469 - 31,545,932
45
46 Deductions:
47 Accum Prov For Deprec (404,358) - (404,358) - - - -
48 Accum Prov For Amort - - - - - - -
49 Accum Def Income Tax 7,521,320 - 115,069 30,988 (28,459) - -
50 Unamortized ITC - - - - - - -
51 Customer Adv For Const (135,907) - - - - (135,907) -
52 Customer Service Deposits - - - - - - -
53 Miscellaneous Deductions 0 - - - - - -
54
55 Total Deductions:6,981,056 - (289,290) 30,988 (28,459) (135,907) -
56
57 Total Rate Base:17,335,342 20,292 (352,945) 453,236 2,533,009 (135,907) 31,545,932
58
59
60 Estimated ROE impact -0.919%0.000%-0.064%-0.007%-0.041%0.002%-0.553%
61
62
63
64 TAX CALCULATION:
65
66 Operating Revenue (4,348,860) - (468,013) - - - -
67 Other Deductions
68 Interest (AFUDC)- - - - - - -
69 Interest - - - - - - -
70 Schedule "M" Additions 6,871,614 - - 38,084 - - 1,137,568
71 Schedule "M" Deductions (10,280,899) - (448,765) - - - -
72 Income Before Tax 12,803,653 - (19,249) 38,084 - - 1,137,568
73
74 State Income Taxes 581,286 - (874) 1,729 - - 51,646
75
76 Taxable Income 12,222,367 - (18,375) 36,355 - - 1,085,923
77
78 Federal Income Taxes 2,566,697 - (3,859) 7,634 - - 228,044
IDAHO 2020 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
8.5.1 8.5.2 8.6 8.7 8.8 8.9 8.11
Part 2 Major Plant
Additions
Part 3 Major Plant
Additions
Miscellaneous Rate
Base
FERC 105 - Plant
Held for Future Use
Regulatory Asset &
Liabilities
Amortization
Klamath
Hydroelectric
Settlement
Agreement
Prepaid Pension
Asset
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 369,409 -
- - - - 3,309,155 294,171 -
- - - - - - -
(343,056) - - - 2,859,995 - -
(77,693) - - - 647,710 - -
(279,689) 420,748 - - (4,321,314) (163,152) -
- - - - - - -
- - - - - - -
(700,438) 420,748 - - 2,495,546 500,429 -
700,438 (420,748) - - (2,495,546) (500,429) -
- - - - - - -
- - - (84,055) - - -
- - (119,859) - (3,485,076) - (13,526,534)
- - - - (88,850) - -
- - - - - - (5,435,083)
- - - - - - -
- - (1,713,973) - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - (1,833,831) (84,055) (3,573,926) - (18,961,617)
- - - - - - -
- - - - - - -
279,689 (420,749) - - 856,862 - 4,620,449
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - 0
279,689 (420,749) - - 856,862 - 4,620,449
279,689 (420,749) (1,833,831) (84,055) (2,717,065) - (14,341,168)
0.135% -0.077% 0.030% 0.001% -0.453% -0.100% 0.238%
- - - - (3,309,155) (663,581) -
- - - - - - -
- - - - - - -
446,505 - - - - 663,581 -
2,157,797 - - - (17,575,890) - -
(1,711,292) - - - 14,266,735 - -
(77,693) - - - 647,710 - -
(1,633,599) - - - 13,619,025 - -
(343,056) - - - 2,859,995 - -
IDAHO 2020 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
8.12 8.12.1 8.13 0 0 0 0
Deer Creek Mine
Part 2 Deer Creek
Mine Cholla 4 0 0 0 0
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
647,213 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
(739,102) - - - - - -
(91,889) - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
18,421 (200,482) - - - - -
4,172 (45,404) - - - - -
- 245,884 - - - - -
- - - - - - -
- - - - - - -
(69,296) (2) - - - - -
69,296 2 - - - - -
- - - - - - -
- - - - - - -
468,035 - (146,605) - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
468,035 - (146,605) - - - -
- - - - - - -
- - - - - - -
- 2,067,473 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 2,067,473 - - - - -
468,035 2,067,473 (146,605) - - - -
0.006%-0.034%0.002%0.000%0.000%0.000%0.000%
91,889 - - - - - -
- - - - - - -
- - - - - - -
- 4,585,876 - - - - -
- 5,585,958 - - - - -
91,889 (1,000,082) - - - - -
4,172 (45,404) - - - - -
87,717 (954,678) - - - - -
18,421 (200,482) - - - - -
Rocky Mountain Powe PAGE 8.1
Idaho Results of Operations - December 2021
Update Cash Working Capita
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Cash Working Capital CWC 1 (13,200) ID Situs (13,200) Below
Cash Working Capital CWC 2 177 ID Situs 177 BelowCash Working Capital CWC 3 33,315 ID Situs 33,315 BelowTotal20,292 20,292 2.27
Adjustment Detail:
Type1 Type 2 Type 3
O&M Expens 162,588,020 162,619,718 176,672,916 1.3
Taxes Other Than Income Tax 9,860,050 9,860,050 11,147,684 1.3
Federal Income Tax (8,223,131) (8,171,768) (6,640,876) 1.3
State Income Tax 198,157 209,789 1,116,273 1.3
Less: 2020 Protocol Equalizatio (836,000 (836,000 (836,000 2.9
Total 163,587,096 163,681,789 181,459,997
Divided by Days in Yea 365 365 365
Average Daily Cost of Servic 448,184 448,443 497,151 Net Lag Day 0.68 0.68 0.68 Cash Working Capital 306,548 306,726 340,040
Unadjusted Cash Working Capital 319,748 306,548 306,726 8.1.1
Cash Working Capital Adjustmen (13,200) 177 33,315
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 Powe PAGE 8.2
Idaho Results of Operations - December 2021
Trapper Mine Rate Bas

TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Other Tangible Propert 399 1 9,000,122 SE 6.0822% 547,405 BelowOther Tangible Propert 399 3 (443,528 SE 6.0822% (26,976) Below
8,556,594 520,429 Below
Final Reclamation Liabilit 2533 3 (1,614,229 SE 6.0822% (98,181) 8.2.2
Adjustment Detail:
Other Tangible Propert
December 2021 Balance 9,000,122 8.2.1
December 2022 Balance 8,556,594 8.2.1
Adjust to December 2022 Balanc (443,528 Above
Final Reclamation Liabilit
December 2021 12 Mth. Avg. Balanc (7,778,995 8.2.2
December 2022 12 Mth. Avg. Balanc (9,393,224 8.2.2
Adjust to December 2022 12 Mth. Avg. Balanc (1,614,229 Above
Adjustment to Tax:Schedule M Adj - Reclamation Lia SCHMAT 3 626,149 SE 6.0822% 38,084 8.2.2
Deferred Income Tax Expens 41110 3 (153,949 SE 6.0822% (9,363) 8.2.2
Accumulated Def Inc Tax Balanc 190 3 509,484 SE 6.0822% 30,988 8.2.2
Description of Adjustment:
The Company owns a 29.14% 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 it 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 2022.
Rocky Mountain Power
Results of Operations - December 2021
Trapper Mine Rate Base
Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
Actual Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast
Property, Plant, and Equipment
Lands and Leases 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 17,748,984 Development Costs 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815 2,834,815
Equipment and Facilities 126,361,030 133,690,579 127,445,821 127,445,821 127,524,353 126,060,805 126,096,849 126,096,849 126,096,849 126,096,849 126,096,849 126,096,849 133,486,240
Total Property, Plant, and Equipment 146,944,829 154,274,378 148,029,620 148,029,620 148,108,152 146,644,604 146,680,648 146,680,648 146,680,648 146,680,648 146,680,648 146,680,648 154,070,039 Accumulated Depreciation (122,458,705) (129,015,078) (129,227,917) (129,440,755) (129,653,593) (129,866,431) (130,079,269) (130,292,108) (130,504,946) (130,717,784) (130,930,622) (131,143,460) (131,356,299)
Total Property, Plant, and Equipment 24,486,124 25,259,300 18,801,703 18,588,865 18,454,559 16,778,173 16,601,379 16,388,540 16,175,702 15,962,864 15,750,026 15,537,188 22,713,741
Other
Inventories 5,608,551 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000
Prepaid Expenses 133,330 136,364 122,727 109,091 95,455 81,818 68,182 54,545 40,909 27,273 13,636 0 150,000 Restricted Funds: Self-bonding for Black Lung 657,793 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Deferred GE Royalty Amount - - - - - - - - - - - - -
Advance Royalty - State 206-13 - - - - - - - - - - - - - Total Other 6,399,674 6,636,364 6,622,727 6,609,091 6,595,455 6,581,818 6,568,182 6,554,545 6,540,909 6,527,273 6,513,636 6,500,000 6,650,000
Total Rate Base 30,885,798 31,895,663 25,424,431 25,197,956 25,050,014 23,359,991 23,169,560 22,943,086 22,716,611 22,490,137 22,263,662 22,037,188 29,363,741 PacifiCorp Share 9,000,122 9,294,396 7,408,679 7,342,684 7,299,574 6,807,101 6,751,610 6,685,615 6,619,621 6,553,626 6,487,631 6,421,636 8,556,594
Ref. 8.2 Ref. 8.2
DESCRIPTION
Page 8.2.1
Rocky Mountain Power
Results of Operations - December 2021
Trapper Mine
Final Reclamation Liability
Actual
Description:Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
Final Reclamation
Liability (7,139,466) (7,199,003) (7,334,523) (7,420,190) (7,550,403) (7,672,867) (7,877,106) (8,369,751) (8,024,057) (8,129,398) (8,279,323) (8,351,853)
Pro Forma
Description:Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
Final Reclamation
Liability (8,646,991) (8,782,670) (8,918,349) (9,054,027) (9,189,706) (9,325,385) (9,461,064) (9,596,742) (9,732,421) (9,868,100) (10,003,779) (10,139,457)
12 Month Average :
December 2021 12 Mth. Avg. Balance (7,778,995) Adjustments for Tax:
December 2022 12 Mth. Avg. Balance (9,393,224) Schedule M Add - Pro Forma 1,787,605
(1,614,229) Ref 8.2 Schedule M Add - Actual 1,161,456
Adjustment needed 626,149 Ref 8.2
Def Inc Tax Exp - Pro Forma (439,511)
Def Inc Tax Exp - Actual (285,562)
Adjustment needed (153,949) Ref 8.2
ADIT Adjustment for Tax:
Tax Actual Account 287216 (FERC Account 190) M#605.715:
Description:Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21
Trapper Mine
Contract Obligation 1,697,901 1,741,666 1,756,304 1,772,076 1,793,138 1,825,154 1,876,786 1,927,001 2,048,126 1,910,730 1,936,441 1,973,491 1,983,464
Regulation Forecast (from Net Power Cost group)
Description:Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
Trapper Mine
Contract Obligation 1,983,464 2,126,001 2,159,360 2,192,719 2,226,078 2,259,436 2,292,795 2,326,154 2,359,513 2,392,871 2,426,230 2,459,589 2,492,948
13-Month Average Balance:Year End Balance:
December 2021 13 Mth Average 1,864,791 December 2021 YE Balance 1,983,464
December 2022 13 Mth. Average 2,284,397 December 2022 YE Balance 2,492,948
419,606 Ref 8.2 Adjustment to Rate Base 509,484
Ref 8.2
Adjustment to Rate Base
Adjustment to Rate Base
Page 8.2.2
Rocky Mountain Powe PAGE 8.3
Idaho Results of Operations - December 2021
Jim Bridger Mine Rate Base
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Other Tangible Propert 399 1 57,097,514 SE 6.0822% 3,472,782 BelowOther Tangible Propert 399 3 (14,983,291 SE 6.0822% (911,313 Below
42,114,222 2,561,469
Adjustment to Tax:
Accumulated Def Inc Tax Balanc 190 3 (467,912 SE 6.0822% (28,459) 8.3.2
(467,912 (28,459)
Adjustment Detail:
December 2021 Balance 57,097,514 8.3.1
December 2022 Balance 42,114,222 8.3.1
Adjustment to December 2022 Balanc (14,983,291
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.
Rocky Mountain Power
Results of Operations - December 2021
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-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
1 Structure, Equipment, Mine Dev.422,319 443,486 443,507 443,529 444,165 444,187 445,670 445,691 445,868 446,969 447,645 447,666 448,072
2 Materials & Supplies 13,916 10,254 10,237 10,221 10,204 10,187 9,959 11,825 11,825 11,825 11,825 11,825 11,825
4 Pit Inventory 25,318 26,723 23,160 24,136 25,884 26,644 25,982 21,490 17,116 17,116 17,729 13,711 9,383
5 Deferred Long Wall Costs - - - - - - - - - - - - -
6 Reclamation Liability - - - - - - - - - - - - -
7 Accumulated Depreciation (375,906) (396,803) (397,528) (398,253) (398,977) (399,708) (400,463) (402,055) (402,850) (403,670) (404,482) (405,309) (406,109)
8 Bonus Bid / Lease Payable - - - - - - - - - - - - -
TOTAL RATE BASE 85,646 83,659 79,376 79,633 81,276 81,310 81,148 76,950 71,959 72,240 72,716 67,893 63,171
PacifiCorp Share (66.67%)57,098 55,773 52,917 53,088 54,184 54,207 54,099 51,300 47,973 48,160 48,478 45,262 42,114
Ref. 8.3 Ref. 8.3
Page 8.3.1
Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
(319,053) (335,720) (352,386) (369,053) (385,720) (402,386) (419,053) (535,720) (552,387) (569,053) (585,720) (602,387) (619,053)
(3,154,675) (3,362,169) (3,362,169) (3,362,169) (3,362,169) (3,362,169) - - - - - - - (3,473,729) (3,697,889) (3,714,555) (3,731,222) (3,747,889) (3,764,555) (419,053) (535,720) (552,387) (569,053) (585,720) (602,387) (619,053)
(212,702) (223,813) (234,924) (246,035) (257,146) (268,258) (279,369) (357,147) (368,258) (379,369) (390,480) (401,591) (412,702)
(2,103,117) (2,241,446) (2,241,446) (2,241,446) (2,241,446) (2,241,446) - - - - - - -
(2,315,819) (2,465,259) (2,476,370) (2,487,481) (2,498,592) (2,509,704) (279,369) (357,147) (368,258) (379,369) (390,480) (401,591) (412,702)
101,469
Rocky Mountain Power
Results of Operations - December 2021
Bridger Mine Rate Base
Year End Balance
Materials & Supplies:
Obsolete Reserve - Surface
Obsolete Reserve - Underground
Total Obsolete Reserves
PacifiCorp's 2/3 share:
Obsolete Reserve - Surface
Obsolete Reserve - Underground
Total of PacifiCorp's share of Obsolete Reserves
YE ADIT 190 Balance at December 31, 2022
YE ADIT 190 Balance at December 31, 2021 569,381 Tax Model -Inventory Reserve - PMI - Account 287938
Page 8.3.2
Rocky Mountain Powe PAGE 8.4
Idaho Results of Operations - December 2021
Customer Advances for Constructio
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Customer Advances 252 1 (162,110 CA Situs - 8.4.1Customer Advances 252 1 8,886,305 OR Situs - 8.4.1
Customer Advances 252 1 (540,446) WA Situs - 8.4.1
Customer Advances 252 1 (1,087,837 ID Situs (1,087,837 8.4.1
Customer Advances 252 1 (23,276,488 UT Situs - 8.4.1
Customer Advances 252 1 (1,010,541 WY Situs - 8.4.1
Customer Advances 252 1 17,191,116 SG 5.5373% 951,931 8.4.1
Total - (135,907
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 of customer advances for construction in the account.
Page 8.4.1
Rocky Mountain Power
Results of Operations - December 2021
Customer Advances for Construction
YEAR END BASIS:
Account Booked Allocation Correct Allocation Adjustment Ref.
252CA - (162,110) (162,110) Page 8.4
252OR (11,365,150) (2,478,845) 8,886,305 Page 8.4
252WA - (540,446) (540,446) Page 8.4
252IDU - (1,087,837) (1,087,837) Page 8.4
252UT (73,346) (23,349,834) (23,276,488) Page 8.4
252WYP - (1,010,541) (1,010,541) Page 8.4
252SG (34,957,842) (17,766,725) 17,191,116 Page 8.4
Total (46,396,337) (46,396,337) -
Rocky Mountain Powe PAGE 8.5
Idaho Results of Operations - December 2021
Major Plant Addition
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Steam Production 312 3 30,833,349 SG 5.5373% 1,707,348 Steam Production 312 3 - SG 5.5373% -
Hydro Productio 332 3 36,885,070 SG-P 5.5373% 2,042,452
Hydro Productio 332 3 9,347,901 SG-U 5.5373% 517,625
Hydro Productio 332 3 - SG-P 5.5373% -
Other Production 343 3 30,409,113 SG 5.5373% 1,683,856
Other Production 343 3 - SG-W 5.5373% - Transmission 355 3 230,794,267 SG 5.5373% 12,779,865
Distribution - Californi 364 3 31,706,005 CA Situs -
Distribution - Oregon 364 3 26,548,708 OR Situs -
Distribution - Washington 364 3 7,296,075 WA Situs -
Distribution - Utah 364 3 86,400,734 UT Situs -
Distribution - Idah 364 3 10,378,056 ID Situs 10,378,056
Distribution - Wyoming 364 3 - WY Situs -
General Plant - Californi 397 3 - CA Situs -
General Plant - Oregon 397 3 - OR Situs -
General Plant - Washington 397 3 - WA Situs -
General Plant - Utah 397 3 15,070,978 UT Situs -
General Plant - Idah 397 3 - ID Situs -
General Plant - Wyoming 397 3 - WY Situs - General Plan 397 3 15,532,108 SO 5.4735% 850,157
General Plan 397 3 - SG 5.5373% -
Mining Plan 399 3 - SE 6.0822% -
Intangible Plan 303 3 28,986,217 SO 5.4735% 1,586,573
Intangible Plan 303 3 - SE 6.0822% -
Intangible Plan 303 3 - SG 5.5373% - Intangible Plan 303 3 - OR Situs -
Intangible Plan 302 3 - SG-P 5.5373% -
Total 560,188,582 31,545,932 8.5.3
Adjustment to Tax:
Schedule M Addition SCHMAT 2 3,010,506 SG 5.5373% 166,702 Schedule M Addition SCHMAT 2 - SG-P 5.5373% -
Schedule M Addition SCHMAT 2 - SG-U 5.5373% -
Schedule M Addition SCHMAT 2 13,968,808 SG 5.5373% 773,500
Schedule M Addition SCHMAT 2 42,451 CA Situs -
Schedule M Addition SCHMAT 2 100,100 ID Situs 100,100
Schedule M Addition SCHMAT 2 480,870 OR Situs -
Schedule M Addition SCHMAT 2 846 WA Situs -
Schedule M Addition SCHMAT 2 554,168 UT Situs -
Schedule M Addition SCHMAT 2 308,550 WY Situs -
Schedule M Addition SCHMAT 2 - WY Situs -
Schedule M Addition SCHMAT 2 838,728 CN 4.2573% 35,707
Schedule M Addition SCHMAT 2 1,124,662 SO 5.4735% 61,559
Total 20,429,690 1,137,568
Rocky Mountain Powe PAGE 8.5.1
Idaho Results of Operations - December 2021
Part 2 Major Plant Addition
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Deferred Tax Expens 41110 2 (740,181 SG 5.5373% (40,986) Deferred Tax Expens 41110 2 - SG 5.5373% -
Deferred Tax Expens 41110 2 - SG 5.5373% -
Deferred Tax Expens 41110 2 (3,434,455 SG 5.5373% (190,177
Deferred Tax Expens 41110 2 (10,437) CA Situs -
Deferred Tax Expens 41110 2 (24,611) ID Situs (24,611)
Deferred Tax Expens 41110 2 (118,230 OR Situs - Deferred Tax Expens 41110 2 (208) WA Situs -
Deferred Tax Expens 41110 2 (136,251 UT Situs -
Deferred Tax Expens 41110 2 (75,862) WY Situs -
Deferred Tax Expens 41110 2 - WY Situs -
Deferred Tax Expens 41110 2 (206,215 CN 4.2573% (8,779)
Deferred Tax Expens 41110 2 (276,516 SO 5.4735% (15,135)
Total (5,022,966 (279,689
Accum Def Inc Tax Bal 282 2 740,181 SG 5.5373% 40,986
Accum Def Inc Tax Bal 282 2 - SG 5.5373% -
Accum Def Inc Tax Bal 282 2 - SG 5.5373% -
Accum Def Inc Tax Bal 282 2 3,434,455 SG 5.5373% 190,177
Accum Def Inc Tax Bal 282 2 10,437 CA Situs - Accum Def Inc Tax Bal 282 2 24,611 ID Situs 24,611
Accum Def Inc Tax Bal 282 2 118,230 OR Situs -
Accum Def Inc Tax Bal 282 2 208 WA Situs -
Accum Def Inc Tax Bal 282 2 136,251 UT Situs -
Accum Def Inc Tax Bal 282 2 75,862 WY Situs -
Accum Def Inc Tax Bal 282 2 - WY Situs - Accum Def Inc Tax Bal 282 2 206,215 CN 4.2573% 8,779
Accum Def Inc Tax Bal 282 2 276,516 SO 5.4735% 15,135
Total 5,022,966 279,689
Schedule M Addition SCHMAT 3 4,364,412 SG 5.5373% 241,672
Schedule M Addition SCHMAT 3 429,529 CA Situs - Schedule M Addition SCHMAT 3 132,954 ID Situs 132,954
Schedule M Addition SCHMAT 3 302,094 OR Situs -
Schedule M Addition SCHMAT 3 1,263,823 UT Situs -
Schedule M Addition SCHMAT 3 94,220 WA Situs -
Schedule M Addition SCHMAT 3 1,313,201 SO 5.4735% 71,879
Total 7,900,233 446,505
Schedule M Deduction SCHMDT 3 20,511,523 SG 5.5373% 1,135,793
Schedule M Deduction SCHMDT 3 1,188,975 CA Situs -
Schedule M Deduction SCHMDT 3 389,177 ID Situs 389,177
Schedule M Deduction SCHMDT 3 995,577 OR Situs -
Schedule M Deduction SCHMDT 3 6,254,224 UT Situs -
Schedule M Deduction SCHMDT 3 273,603 WA Situs - Schedule M Deduction SCHMDT 3 11,561,555 SO 5.4735% 632,827
Total 41,174,634 2,157,797
Rocky Mountain Powe PAGE 8.5.2
Idaho Results of Operations - December 2021
Part 3 Major Plant Addition
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Deferred Tax Expens 41110 3 (1,073,061 SG 5.5373% (59,419) Deferred Tax Expens 41110 3 (105,607 CA Situs -
Deferred Tax Expens 41110 3 (32,689) ID Situs (32,689)
Deferred Tax Expens 41110 3 (74,275) OR Situs -
Deferred Tax Expens 41110 3 (310,732 UT Situs -
Deferred Tax Expens 41110 3 (23,165) WA Situs -
Deferred Tax Expens 41110 3 (322,871 SO 5.4735% (17,672) Total (1,942,400 (109,781
Deferred Tax Expens 41010 3 5,043,084 SG 5.5373% 279,253
Deferred Tax Expens 41010 3 292,329 CA Situs -
Deferred Tax Expens 41010 3 95,685 ID Situs 95,685
Deferred Tax Expens 41010 3 244,779 OR Situs -
Deferred Tax Expens 41010 3 1,537,701 UT Situs -
Deferred Tax Expens 41010 3 67,270 WA Situs -
Deferred Tax Expens 41010 3 2,842,593 SO 5.4735% 155,591
Total 10,123,441 530,528
Accum Def Inc Tax Bal 282 3 (3,970,025 SG 5.5373% (219,834
Accum Def Inc Tax Bal 282 3 (186,723 CA Situs - Accum Def Inc Tax Bal 282 3 (62,997) ID Situs (62,997)
Accum Def Inc Tax Bal 282 3 (170,503 OR Situs -
Accum Def Inc Tax Bal 282 3 (1,226,968 UT Situs -
Accum Def Inc Tax Bal 282 3 (44,105) WA Situs -
Accum Def Inc Tax Bal 282 3 (2,519,724 SO 5.4735% (137,918
Total (8,181,045 (420,749
Description of Adjustment:
This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2021. The
associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2.
Page 8.5.3
Rocky Mountain Power
Results of Operations - December 2021
Major Plant Addition Summary
Description Factor
Jan21 to Dec21
Plant Additions
Jan22 to Dec22
Plant Additions Ref#
Steam Production Plant:
Various SG 28,301,982 30,833,349
Total Steam Plant 28,301,982 30,833,349 8.5.4
Hydro Production Plant:
Various SG-P - 33,432,004
Various SG-P - 3,453,066
Various SG-U - 9,347,901
Total Hydro Plant - 46,232,972 8.5.4
Other Production Plant:
Various SG 27,137,119 30,409,113
Various Wind Generation SG-W 761,474,864 -
Total Other Plant 788,611,983 30,409,113 8.5.4
Transmission Plant:
Various SG 191,266,577 230,794,267
Total Transmission Plant 191,266,577 230,794,267 8.5.4
Distribution Plant:
California CA 3,133,563 31,706,005
Oregon OR 39,854,985 26,548,708
Washington WA 65,484 7,296,075
Utah UT 42,323,258 86,400,734
Idaho ID 6,081,547 10,378,056
Wyoming WYU - -
Wyoming WYP 21,096,151 -
Total Distribution Plant 112,554,987 162,329,578 8.5.4
General Plant:
California CA - -
Oregon OR 2,280,562 -
Washington WA - -
Utah UT 1,465,350 15,070,978
Idaho ID 2,161,282 -
Wyoming WYP 2,101,556 -
Wyoming WYU - -
General SO 17,637,313 15,532,108
General CN - -
General SG 3,540,911 -
Total General Plant 29,186,974 30,603,085 8.5.4
Mining Plant:
Coal Mine SE - -
Total Mining Plant - - 8.5.4
Intangible Plant:
General SO 20,505,552 28,986,217
General CN 23,593,792 -
General SG 4,255,943 -
General SG-P - -
Oregon OR - -
Idaho ID - -
Utah UT - -
Wyoming WYP 21,904 -
Total Intangible Plant 48,377,190 28,986,217 8.5.4
Total Electric Plant in Service 1,198,299,694 560,188,582
Ref 8.5
Page 8.5.4Rocky Mountain Power
Results of Operations - December 2021
Major Plant Addition Detail - January 2022 - December 2022
Project Description Account Factor In-Service Date
Jan 22 - Dec 22
Plant Additions
Steam Production
Hunter 301 HP/IP/LP Turbine Overhaul 312 SG Apr-22 3,368,292
Huntington U1 Boiler Rear Reheat Header & Terminal Tubes 312 SG Oct-22 2,754,488
Naughton U1 OH Turbine Major (HP/IP/LP) CY22 312 SG May-22 3,093,440
Wyodak U1 - Boiler Waterwall Replacement CY21/CY22 312 SG May-22 3,871,573
Hunter 301 Replace Scrubber Outlet Header Duct 312 SG Apr-22 2,798,490
Wyodak U1 - HP/IP Turbine Overhaul CY22 312 SG May-22 2,844,080
Dave Johnston U4 - Retube Condenser 312 SG May-22 3,196,216
Colstrip 3-4: Design/Build Dry Waste 312 SG Jul-22 3,755,217
Wyodak U1 - Expansion Joint Replace CY21/CY22 312 SG Apr-22 2,053,232
Wyodak U1 - Replacement of Turbine HP Rotor CY2 312 SG May-22 3,098,322
Steam Production Total 30,833,349
Other Production
Chehalis U2 CSA Variable fee - CT2 - HGP 343 SG Apr-22 11,693,774
Chehalis U1 CSA Variable fee - CT1 - HGP 343 SG Apr-22 11,723,088
Hermiston U2 Overhaul Capital CY23 MI 343 SG Dec-22 4,670,914
Hermiston U0 Capital Spares 12K Parts 343 SG Oct-22 2,321,337
Other Ptoduction Total 30,409,113
Hydro Production
Iron Gate Bridge K6 Life Extension 332 SG-P Nov-22 3,453,066
Toketee 2 Turbine Refurbishment 332 SG-P Dec-22 3,515,432
Merwin Downstream In-Lieu 332 SG-P Dec-22 14,144,756
Soda Spinning Reserve 332 SG-U Dec-22 4,368,628
ILR 4.1.9 Future Fish Passage Stage 1 Ph 332 SG-P Jun-22 9,478,781
Yale Saddle Dam Seismic Remediation 332 SG-P various 6,293,036
Cutler Surge Tank Anchor Upgrades 332 SG-U Dec-22 4,979,273
Hydro Production Total 46,232,972
Transmission
Huntington U0 Universal Spare GSU Huntington Plant 355 SG Nov-22 3,418,537
Cross Hollows Install 2nd Xfmr - Trans 355 SG May-22 3,373,396
Bear River 138kV Conversion 355 SG Dec-22 5,323,100
Flint New 115kV to 12.5kV Substation Project- Trans 355 SG Apr-22 5,152,491
Hunter 301 Spare Main GSU Replacement 355 SG Oct-22 2,814,940
Douglas - Construct 115kV Line 355 SG Sep-22 4,481,073
Tucker 69 kV Tie Line 355 SG Nov-22 5,174,101
Populus - Terminal 345 kV line - condemnation settlements 355 SG various 2,063,400
Klamath Falls - Snow Goose 230 kV Line No. 2 TPL 355 SG Nov-22 17,335,128
Klamath Falls -Hornet 69 kv line 9, Reconductor 5.3 miles T 355 SG Sep-22 3,053,014
Magna Cap and Tooele - Pine Cyn Rebuild 138kV 355 SG Dec-22 6,016,322
St Johns (BPA) to Knott 115kV Line Conversion Project 355 SG Oct-22 4,171,780
Reroute JB Goshen 345kV line for Slide: IPC Shared 355 SG Oct-22 2,926,466
Rocky Mountain Power Transmission Wildfire Mitigation 355 SG various 13,529,756
Vantage - Pomona Heights - TPL002 355 SG various 2,090,088
Lebanon Loop Reliability Upgrade Project (Weirich) Phase 1 355 SG Sep-21 4,999,751
Goshen #3 35/161 kV 400 MVA Transformer Install TPL 355 SG Aug-22 4,872,990
Goshen-Sugarmill-Rigby 161kV Trans Line- Trans 355 SG Jul-22 22,344,253
Aeolus-Bridger/Anticline 500 kV Line 355 SG various 2,391,512
RMP Replace 345-230kV 450 MVA XFMR 355 SG Sep-22 2,184,728
BLM Sigurd-Glen Canyon 355 SG Jul-22 2,761,639
Pacific Power Transmission Wildfire Mitigation Projects 355 SG various 13,308,592
Wildfire Restoration 355 SG various 97,007,213
Transmission Total 230,794,267
Distribution
AMI - Idaho 2019 meters 364 ID Dec-22 8,342,112
Jordan Valley - Install New Substation - Dist 364 UT Mar-22 9,839,485
AMI - Utah Meters 2019 -2020 364 UT Dec-22 33,251,285
Wildfire Mitigation - Dist 364 UT various 27,477,961
Jordan Valley - Install 30 MVA Transformer - Dist 364 UT Jun-22 5,484,788
Jordan Valley - Substation Property Acquisition 364 UT Jun-22 3,255,780
Mobile #6 Replace Failed 138-69kV Transformer 364 UT Nov-22 3,036,362
Cedar City - Install New Dist Sub 364 UT Dec-22 4,055,073
Rexburg - Control Building Addition 364 ID Dec-22 2,035,944
Wildfire - Dist - CA 364 CA various 31,706,005
Wildfire - Dist - OR 364 OR various 26,248,708
Wildfire - Dist - WA 364 WA various 7,296,075
Wildfire Restoration 364 OR various 300,000
Distribution Total 162,329,578
General
AMI - Idaho IT Comm Network 397 SO Dec-22 4,432,089
Lloyd Center Tower Open Office 397 SO various 8,039,819
AMI - Utah Field Area Network (FAN)397 UT Dec-22 9,015,440
WestSmart@Scale – EV Infrastructure 397 UT various 6,055,538
Mapping Sys Consolidation 397 SO Jan-22 918,200
Oracle Exadata/Shared hosting TOM 397 SO May-22 1,713,600
UII RVN Replacement 397 SO Jun-22 428,400
General Total 30,603,085
Intangible
Mapping Sys Consolidation 303 SO Jan-22 3,672,800
CX Communications 303 SO Sep-22 3,436,541
CX Engagement 303 SO Dec-22 9,248,663
Maximo Phase 1A 303 SO Jun-22 10,486,213
Oracle Exadata/Shared hosting TOM 303 SO May-22 428,400
UII RVN Replacement 303 SO Jun-22 1,713,600
IntangibleTotal 28,986,217
560,188,582
Ref. 8.5.3
Rocky Mountain Powe PAGE 8.6
Idaho Results of Operations - December 2021
Miscellaneous Rate Bas
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
1 - Fuel Stock - Pro Forma 151 3 (27,465,847 SE 6.0822% (1,670,526 8.6.1
1 - Fuel Stock - Working Capital Deposit 25316 3 (661,000 SE 6.0822% (40,203) 8.6.1
1 - Fuel Stock - Working Capital Deposit 25317 3 (53,325) SE 6.0822% (3,243) 8.6.1
2 - Prepaid Overhaul 186M 3 (2,164,550 SG 5.5373% (119,859 8.6.1
Description of Adjustment:
This adjustment: (1) Walks forward to the pro-forma level of fuel stock; (2) reflects pro-forma working capital deposits; and (3) walks forward the balances for prepaid overhauls at the Lake Side, Chehalis and Currant Creek gas plants to reflect payments and transfers of capital to electric plant in service during the year ending December 2022.
Page 8.6.1
Rocky Mountain Power
Results of Operations - December 2021
Miscellaneous Rate Base
Year-End Balances - Summary
Actuals Pro Forma
Dec-2021 Dec-2022
1 - Coal Fuel Stock Balances by Plant Account Factor Balance Balance
Bridger 151 SE 45,295,770 33,327,753 (11,968,018)
Cholla 151 SE - (0) (0)
Colstrip 151 SE 1,784,567 1,695,035 (89,531)
Craig 151 SE 4,200,922 3,163,716 (1,037,205)
Hayden 151 SE 2,826,536 1,808,116 (1,018,420)
Hunter 151 SE 45,436,288 40,780,312 (4,655,976)
Huntington 151 SE 18,535,919 23,362,693 4,826,775
Johnston 151 SE 13,227,670 12,906,801 (320,869)
Naughton 151 SE 24,937,939 11,735,336 (13,202,602)
Rock Garden 151 SE 31,430,017 31,430,017 -
Total 187,675,627 160,209,780 (27,465,847) Ref. 8.6
Actuals Pro Forma
Dec-2021 Dec-2022
1 - Working Capital Deposits Account Factor Balance Balance
UAMPS Working Capital Deposit 25316 SE (1,893,000) (2,554,000) (661,000) Ref. 8.6
DPEC Working Capital Deposit 25317 SE (2,651,525) (2,704,850) (53,325) Ref. 8.6
Actuals Pro Forma
Dec-2021 Dec-2022
2 - Overhaul Prepayments by Plant Account Factor Balance Balance
Lake Side 1 186M SG 15,061,682 20,177,821 5,116,139
Chehalis 186M SG 26,334,552 8,938,955 (17,395,597)
Currant Creek 186M SG 1,143,510 6,685,824 5,542,313
Lake Side 2 186M SG 23,993,982 28,495,862 4,501,879
Chehalis O&M 186M SG 1,242,010 1,048,830 (193,179)
Currant Creek O&M 186M SG 54,448 318,342 263,894
Total 67,830,184 65,665,634 (2,164,550) Ref. 8.6
Adjustment
Adjustment
Adjustment
Rocky Mountain Powe PAGE 8.7
Idaho Results of Operations - December 2021
FERC 105 - Plant Held for Future Us
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Remove PHFU 105 1 (1,517,970 SG 5.5373%(84,055) Remove PHFU 105 1 (683,318 CA Situs -
Remove PHFU 105 1 (6,893,577 OR Situs -
Remove PHFU 105 1 (5,715,537 UT Situs -
Remove PHFU 105 1 (601) WY Situs -
(14,811,003 (84,055) 8.7.1
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..
Rocky Mountain Power Page 8.7.1
Idaho Results of Operations - December 2021
FERC 105 (Plant Held for Future Use)
Alloc Total
1050000 Plant Held for Future Use 3501000 LAND OWNED IN FEE SG $763,408
1050000 Plant Held for Future Use 3502000 LAND RIGHTS SG $754,562
1050000 Plant Held for Future Use 3601000 LAND OWNED IN FEE CA $683,318
1050000 Plant Held for Future Use 3601000 LAND OWNED IN FEE OR $3,912,456
1050000 Plant Held for Future Use 3601000 LAND OWNED IN FEE UT $5,715,537
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 $2,981,121
Overall Result $14,811,003
Ref. 8.7
Primary Account Secondary Account
Rocky Mountain Powe PAGE 8.8
Idaho Results of Operations - December 2021
Regulatory Asset & Liabilities Amortizatio
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Elec. Plant Acq. Amort. Exp. 406 3 (3,176,991 SG 5.5373% (175,921 8.8.1
Depreciation Study 407 3 3,485,076 ID Situs 3,485,076 8.8.2
Adjustment to Rate Base:
Elec. Plant Gross Acq. 114 3 (141,186,243 SG 5.5373% (7,817,963 8.8.1
Electric Plant Acq. Acc. Amort. 115 3 139,581,674 SG 5.5373% 7,729,113 8.8.1
Depreciation Stud 182M 3 (3,485,076 ID Situs (3,485,076 8.8.2
Adjustment to Tax:
Schedule M Adjustmen SCHMDT 3 (17,575,890 ID Situs (17,575,890 8.8.1
Deferred Income Tax Expens 41010 3 (4,321,314 ID Situs (4,321,314 8.8.1
Accumulated Def Inc Tax Balanc 283 3 856,862 ID Situs 856,862 8.8.1
Description of Adjustment:
This adjustment walks forward various regulatory asset balances from the base period (12 months ended December 2020) to pro forma period
levels (12 months ending December 2022). This adjustment also includes the buy-down of the 2017 Protocol Equalization Adjustment and Electric Plant Acquisition Adjustment for the Craig and Hayden Plants and the accumulated Intervenor Funding regulatory asset balance.
Page 8.8.1Rocky Mountain Power
Idaho Results of Operations - December 2021
Regulatory Asset Amortization
Electric Plant Acquisition Adjustment
Adjust Base Period to Pro Forma Period
Pro Forma Amount (below)1,604,569 3,518,456 (789,583)
Base Period Amount (below)4,781,559 144,704,699 (140,371,257)
Opening Balance 144,704,699 (135,589,697)
2021 January 144,704,699 (135,589,697) (398,463) (135,988,160)
February 144,704,699 (135,988,160) (398,463) (136,386,624)
March 144,704,699 (136,386,624) (398,463) (136,785,087)
April 144,704,699 (136,785,087) (398,463) (137,183,550)
May 144,704,699 (137,183,550) (398,463) (137,582,014)
June 144,704,699 (137,582,014) (398,463) (137,980,477)
July 144,704,699 (137,980,477) (398,463) (138,378,940)
August 144,704,699 (138,378,940) (398,463) (138,777,403)
September 144,704,699 (138,777,403) (398,463) (139,175,867)
October 144,704,699 (139,175,867) (398,463) (139,574,330)
November 144,704,699 (139,574,330) (398,463) (139,972,793)
December 144,704,699 (139,972,793) (398,463) (140,371,257)
(4,781,559)
2022 January 144,704,699 (140,371,257) (398,463) (140,769,720)
February 144,704,699 (140,769,720) (398,463) (141,168,183)
March 144,704,699 (141,168,183) (398,463) (141,566,646)
April 144,704,699 (141,566,646) (358,945) (141,925,591)
May 3,518,456 (739,348) (6,279) (745,628)
June 3,518,456 (745,628) (6,279) (751,907)
July 3,518,456 (751,907) (6,279) (758,186)
August 3,518,456 (758,186) (6,279) (764,466)
September 3,518,456 (764,466) (6,279) (770,745)
October 3,518,456 (770,745) (6,279) (777,024)
November 3,518,456 (777,024) (6,279) (783,303)
December 3,518,456 (783,303) (6,279) (789,583)
Pro Forma Amort =(1,604,569)
Page 8.8.2Rocky Mountain Power
Idaho Results of Operations - December 2021
Regulatory Assets & Liabilities Amortization
Base Period Amount (below)- -
Pro Forma Amount (below)3,485,076 (3,485,076)
Adjustment:
Opening Bal.(150,511)
2021 January (150,511) 1,161,692 (185,282) 825,899
February 825,899 1,161,692 (166,641) 1,820,951
March 1,820,951 1,328,333 (339,961) 2,809,322
April 2,809,322 1,161,692 (173,216) 3,797,798
May 3,797,798 1,161,692 (174,531) 4,784,959
June 4,784,959 1,161,692 - 5,946,651
July 5,946,651 1,161,692 - 7,108,343
August 7,108,343 1,161,692 - 8,270,035
September 8,270,035 1,161,692 - 9,431,727
October 9,431,727 1,161,692 - 10,593,419
November 10,593,419 2,185,192 - 12,778,611
December 12,778,611 1,161,692 - 13,940,303
2022 January 13,940,303 (290,423) 13,649,880
February 13,649,880 (290,423) 13,359,457
March 13,359,457 (290,423) 13,069,034
April 13,069,034 (290,423) 12,778,611
May 12,778,611 (290,423) 12,488,188
June 12,488,188 (290,423) 12,197,765
July 12,197,765 (290,423) 11,907,342
August 11,907,342 (290,423) 11,616,919
September 11,616,919 (290,423) 11,326,496
October 11,326,496 (290,423) 11,036,073
November 11,036,073 (290,423) 10,745,650
December 10,745,650 (290,423) 10,455,227
(3,485,076)
Rocky Mountain Powe PAGE 8.9
Idaho Results of Operations - December 2021
Klamath Hydroelectric Settlement Agreemen
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Klamath Relicensing Process Cost
Adjustment to Amortization ExpenseKlamath Relicensing & Settlement Process Costs 404IP 3 5,312,503 SG-P 5.5373% 294,171 8.9.1
Adjustment to Amortization Reserve
Klamath Relicensing & Settlement Process Costs 111IP 3 - SG-P 5.5373%- 8.9.1
Klamath Existing Plan
Adjustment to Rate Base:
Existing Klamath: Adjust EPIS 330 3 - SG-P 5.5373%- 8.9.2
Adjustment to Depreciation Expense
Existing Klamath: Adjust Deprec. Expens 403HP 3 6,671,239 SG-P 5.5373% 369,409 8.9.2
Adjustment to Depreciation Reserve
Existing Klamath: Remove Accelerated 108HP 3 - SG-P 5.5373%- 8.9.2
Adjustment to Tax:
Klamath Relicensing Process Costs:
Schedule M Addition SCHMAT 3 5,312,503 SG 5.5373% 294,171
Deferred Tax Expens 41110 3 (1,306,164 SG 5.5373%(72,327)
Accum Def Inc Tax Balanc 282 3 - SG 5.5373%-
Existing Klamath:
Schedule M Addition SCHMAT 3 6,671,239 SG 5.5373% 369,409
Deferred Tax Expens 41110 3 (1,640,231 SG 5.5373%(90,825)
Accum Def Inc Tax Balanc 282 3 - SG 5.5373%-
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 2022. Beginning in
July 1, 2014, amortization expense for the Klamath Relicensing and Settlement Process costs is set to fully amortize by December 31, 2022.
Page 8.9.1
Rocky Mountain Power
Idaho Results of Operations - December 2021
Klamath Hydroelectric Settlement Agreement
Year End
Klamath Relicensing &
Settlement Process Costs
Actuals As Booked
December 2021
Year End
Forecast December
2022 Year End Adjustment
5,312,503 Ref. 8.9
- Ref. 8.9
Month EPIS Balance
Amortization
Expense
Amortization
Reserve
Dec-21
Jan-22
Feb-22
Mar-22
Apr-22
May-22
Jun-22
Jul-22
Aug-22
Sep-22
Oct-22
Nov-22
Dec-22
Year End 74,111,750 (74,111,750)
12 Months Ending See Above 5,312,503 See Above
See Above
Page 8.9.2
Rocky Mountain Power
Idaho Results of Operations - December 2021
Klamath Hydroelectric Settlement Agreement
Year End
Existing Klamath Plant Balances
Actuals As Booked
December 2021 Year
End
December 2022
Year End Adjustment
-
6,671,239 Ref. 8.9
- Ref. 8.9
Month EPIS Balance
Depreciation
Expense
Depreciation
Reserve *
Dec-20
Jan-21
Feb-21
Mar-21
Apr-21
May-21
Jun-21
Jul-21
Aug-21
Sep-21
Oct-21
Nov-21
Dec-21
Year End 94,017,942 (94,017,942)
12 Months Ending 6,671,239
Rocky Mountain Powe PAGE 8.10
Idaho Results of Operations - December 2021
Carbon Plant Closur
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Decommission Exp 407 3 404,358 ID Situs 404,358 8.10.1M&S Inventory Amort. 407 3 1,149,556 SG 5.5373% 63,655 8.10.3
Adjustment to Rate Base:
Decommission Cost Reg Liab 108SP 3 (404,358 ID Situs (404,358 8.10.1
M&S Inventor 182M 3 (1,149,556 SG 5.5373% (63,655) 8.10.3
Adjustment to Tax:
Schedule M decommission Ex SCHMDT 3 (404,358 ID Situs (404,358 8.10.1
Deferred Income Tax Expens 41010 3 (99,414) ID Situs (99,414) 8.10.1
Accumulated Def Inc Tax Balanc 282 3 99,418 ID Situs 99,418 8.10.1
Schedule M M&S Inventor SCHMDT 3 (801,943 SG 5.5373% (44,406) 8.10.3
Deferred Income Tax Expens 41010 3 (197,170 SG 5.5373% (10,918) 8.10.3
Accumulated Def Inc Tax Balanc 283 3 282,636 SG 5.5373% 15,651 8.10.3
Schedule M Unrecovered Plan SCHMDT 1 - ID Situs -
Deferred Income Tax Expens 41010 1 - ID Situs -
Description of Adjustment:
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. Costs associated with this plant closure have been fully recovered with the exception of the obsolete materials and supplies inventory and decommissioning. The Commission approved a 3-year amortization for recovery of these balances as part of the Docket No. PAC-E-21-07.
This adjustment walks forward the regulatory asset and amortization amounts from December 2021 to December 2022.
Rocky Mountain Power Page 8.10.1
Results of Operations - December 2021
Regulatory Asset & Liability Amortization
Decommissioning Regulatory Liability Contra - Idaho
287221
Amortization Balance SCHMAT DIT Exp ADIT
404,358 (404,358) 404,358 (99,414) 99,418
Ref. 8.10 Ref. 8.10 Ref. 8.10 Ref. 8.10 Ref. 8.10
Beginning Bal.Amortization Ending Bal.SCHMAT DIT Exp ADIT
1,213,075
Base Period Amort =- Page 8.10.2
Pro Forma Amort =(404,358) Pro Forma Amort =404,358 (99,414)
13 Mo. Avg = (248,545)
Rocky Mountain Power PAGE 8.10.2
Results of Operations - December 2021
Carbon Plant Closure
Decommissioning Regulatory Liability Contra - Idaho
GL Account 288351 - Actuals for 12 Months Ended December 2021
Year Month Amort.Balance
2021 1 - 1,213,075
2021 2 - 1,213,075
2021 3 - 1,213,075
2021 4 - 1,213,075
2021 5 - 1,213,075
2021 6 - 1,213,075
2021 7 - 1,213,075
2021 8 - 1,213,075
2021 9 - 1,213,075
2021 10 - 1,213,075
2021 11 - 1,213,075
2021 12 - 1,213,075
Ref 8.10.1
GL Account Balance
Account Number 288351
Calendar year 2021
Rocky Mountain Power Page 8.10.3
Results of Operations - December 2021
Regulatory Asset & Liability Amortization
Carbons Obsolete Materials & Inventory Regulatory Asset
287935
Amortization Balance SCHMAT DIT Exp ADIT
Pro Forma Amt. - YE (below)1,149,556 2,299,113 Pro Forma Amt. - YE(below)(1,149,556) 282,636 479,809
Base Period Amt. - YE (below)- 3,448,669 Base Period Amt. - YE (below)(347,613) 85,466 762,445
Adjustment:1,149,556 (1,149,556) Adjustment:801,943 (197,170) 282,636
Ref. 8.10 Ref. 8.10 Ref. 8.10 Ref. 8.10 Ref. 8.10
Beginning Bal.Amortization Ending Bal.SCHMAT DIT Exp ADIT
Opening Balance 3,448,669 (847,911)
2021 January 3,448,669 - 3,448,669 (847,911)
February 3,448,669 - 3,448,669 (847,911)
March 3,448,669 - 3,448,669 (847,911)
April 3,448,669 - 3,448,669 (847,911)
May 3,448,669 - 3,448,669 (847,911)
June 3,448,669 - 3,448,669 (847,911)
July 3,448,669 - 3,448,669 (847,911)
August 3,448,669 - 3,448,669 (847,911)
September 3,448,669 - 3,448,669 (847,911)
October 3,448,669 - 3,448,669 (847,911)
November 3,448,669 - 3,448,669 (847,911)
December 3,448,669 - 3,448,669 347,613 (85,466) (762,445)
2022
January 3,448,669 (95,796) 3,352,873 95,796 (23,553) (738,892)
February 3,352,873 (95,796) 3,257,077 95,796 (23,553) (715,339)
March 3,257,077 (95,796) 3,161,280 95,796 (23,553) (691,786)
April 3,161,280 (95,796) 3,065,484 95,796 (23,553) (668,233)
May 3,065,484 (95,796) 2,969,688 95,796 (23,553) (644,680)
June 2,969,688 (95,796) 2,873,891 95,796 (23,553) (621,127)
July 2,873,891 (95,796) 2,778,095 95,796 (23,553) (597,574)
August 2,778,095 (95,796) 2,682,298 95,796 (23,553) (574,021)
September 2,682,298 (95,796) 2,586,502 95,796 (23,553) (550,468)
October 2,586,502 (95,796) 2,490,706 95,796 (23,553) (526,915)
November 2,490,706 (95,796) 2,394,909 95,796 (23,553) (503,362)
December 2,394,909 (95,796) 2,299,113 95,796 (23,553) (479,809)
Pro Forma Amort =(1,149,556) Pro Forma Amort =1,149,556 (282,636)
13 Mo. Avg = (479,809)
Rocky Mountain Powe PAGE 8.11
Idaho Results of Operations - December 2021
Prepaid Pension Asse
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Pension:
Net Prepaid Balance 128 1 (99,297,323 SO 5.4735% (5,435,083 8.11.1Net Prepaid Balance 182M 1 (247,125,713 SO 5.4735% (13,526,534 8.11.1
Net Prepaid Balance 182M 1 (2,043,980 WY Situs - 8.11.1Net Prepaid Balance 2283 1 0 SO 5.4735%0 8.11.1(348,467,017 (18,961,617
Adjustment to Tax:ADIT Balances 190 1 (6,465,408 SO 5.4735% (353,887 8.11.1
ADIT Balances 283 1 90,879,615 SO 5.4735% 4,974,336 8.11.1ADIT Balances 283 1 502,545 WY Situs - 8.11.184,916,752 4,620,449
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.
Rocky Mountain Power Page 8.11.1
Results of Operations - December 2021
Prepaid Pension Asset
FERC Dec-21
Pension Year Ending
Account Factor Allocation Ref
128 SO 99,297,323 8.11
182M SO 247,125,713 8.11
182M WY 2,043,980 8.11
2283 SO (0) 8.11
348,467,017
FERC Dec-21
Tax Year Ending
Account Factor Allocation Ref
190 SO 6,465,408 8.11
283 SO (90,879,615) 8.11
283 WY (502,545) 8.11
(84,916,752)
Rocky Mountain Powe PAGE 8.12
Idaho Results of Operations - December 2021
Deer Creek Mine
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Remove base period amortizatioWyoming Deer Creek closure cost amortization 506 1 (4,983,594 SG 5.5373% (275,959 8.12.2
Add pro forma expens
Deer Creek Mine Closure Cost amortizatio 506 3 20,421,840 SE 6.0822% 1,242,096 8.12.3
Deer Creek Prepaid Royalties amortizatio 506 3 4,949,642 SE 6.0822% 301,047 8.12.7UMWA PBOP Savings amortization 926 3 (890,957 ID Situs (890,957 8.12.6
ROR Offset Amortization 506 3 (619,971 ID Situs (619,971 8.12.5
Post-Retirement Settlement Loss amort. 926 3 2,774,358 SO 5.4735% 151,856 8.12.4
Adjustment to Rate Base:
Remove Unrecovered Plant 182M 1 5,771,900 SE 6.0822% 351,058 8.12.2
Pro-Forma Closure Cos 182M 3 (20,421,840 SE 6.0822% (1,242,096 8.12.3
ROR Offse 182M 3 619,971 ID Situs 619,971 8.12.5
UMWA PBOP Savings 182M 3 890,957 ID Situs 890,957 8.12.6
UMWA PBOP Loss 182M 3 (2,774,358 SO 5.4735% (151,856 8.12.4
Description of Adjustment:
The Company filed a notice of closure and deferred accounting order for the closure of Deer Creek Mine in Docket No. PAC-E-14-10. The unrecovered plant balance was set up as a regulatory asset and fully amortized in November 2018. All other mine closure costs and savings were deferred to regulatory assets/liabilities and to be addressed in the next Idaho general rate case. The Company received approval in Docket No.
PAC-E-21-07 to begin amortization of the remaining deferred Deer Creek regulatory assets over three year period starting January 1, 2022.
Rocky Mountain Powe PAGE 8.12.1
Idaho Results of Operations - December 2021
Part 2 Deer Creek Mine
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Tax Adjustment:
Add Pro Forma:Deer Creek Mine Closure Cost amortization-Sch SCHMAT 3 20,421,840 SE 6.0822% 1,242,096
Deferred Income Tax Expens 41110 3 (5,021,040 SE 6.0822% (305,389
Accum. Deferred Income Tax Balanc 283 3 2,510,520 SE 6.0822% 152,695
Deer Creek Prepaid Royalties amortization-Sch SCHMAT 3 4,949,642 SE 6.0822% 301,047
Deferred Income Tax Expens 41110 3 (1,216,944 SE 6.0822%(74,017)
Post-Retirement Settlement Loss amort.-Sch M SCHMAT 3 2,774,358 SO 5.4735% 151,856
Deferred Income Tax Expens 41110 3 (682,116 SO 5.4735%(37,336)
Accum. Deferred Income Tax Balanc 283 3 (1,705,303 SO 5.4735%(93,341)
ROR Offset Amortization-Sch M SCHMAT 3 (619,971 ID Situs (619,971
Deferred Income Tax Expens 41110 3 152,424 ID Situs 152,424
Accum. Deferred Income Tax Balanc 283 3 (76,212) ID Situs (76,212)
UMWA PBOP Savings amortization-Sch M SCHMAT 3 (890,957 ID Situs (890,957
Deferred Income Tax Expens 41110 3 219,060 ID Situs 219,060
Accum. Deferred Income Tax Balanc 283 3 547,638 ID Situs 547,638
Remove Base Period:
Schedule M Adjustmen SCHMAT 1 73,033,632 SE 6.0822% 4,442,047
Schedule M Adjustmen SCHMAT 1 (735,190 SO 5.4735%(40,241)
Schedule M Adjustmen SCHMDT 1 85,563,193 SE 6.0822% 5,204,119
Schedule M Adjustmen SCHMDT 1 381,839 ID Situs 381,839
Deferred Income Tax Expens 41110 1 (17,956,487 SE 6.0822% (1,092,148
Deferred Income Tax Expens 41110 1 180,758 SO 5.4735%9,894
Deferred Income Tax Expens 41010 1 21,037,080 SE 6.0822% 1,279,516
Deferred Income Tax Expens 41010 1 93,881 ID Situs 93,881
Accum. Deferred Income Tax Balanc 283 1 (11,404,388 SE 6.0822% (693,637 Accum. Deferred Income Tax Balanc 283 1 504,201 SO 5.4735% 27,598
Accum. Deferred Income Tax Balanc 283 1 47,792,142 SE 6.0822% 2,906,811
Accum. Deferred Income Tax Balanc 283 1 (704,079 ID Situs (704,079
Description of Adjustment:
The Company filed a notice of closure and deferred accounting order for the closure of Deer Creek Mine in Docket No. PAC-E-14-10. The unrecovered plant balance was set up as a regulatory asset and fully amortized in November 2018. All other mine closure costs and savings were deferred to regualtory assets/liabilities and to be addressed in the next Idaho general rate case. The Company is proposing to return deferred
savings due to UMWA settlement, interest on the Bowie note receivable and a reduction in fuel inventory back to customers over three year period
starting January 1, 2021. The company is also proposing to amortize deferred closure costs and UMWA settlement loss amounts over three year period starting January 1, 2021.
Rocky Mountain Power Page 8.12.2
Idaho Results of Operations - December 2021
Deer Creek Mine Closure
Unrecovered Plant
Deer Creek Closure costs in Oregon are being recovered on an SG factor which impacts Idaho unadjusted results.
These amounts should be removed from results. In addition, Deer Creek unrecovered plant was fully paid,
therefore, Deer Creek Unrecovered Plant balance and amortization expense amounts should be removed from unadjusted results.
Details of Unrecovered Plant Balance to be removed
Account Description Allocation Amount
186817 Contra RA-DCM PP&E-Amortz & Oth Adjs SE (5,771,900) Ref 8.12
Details of expenses to be removed
Account Description Allocation Amount
5060000 OR Plant Closure Cost SG 4,983,594 Ref 8.12
Rocky Mountain Power Page 8.12.3
Idaho Results of Operations - December 2021
Deer Creek Mine Closure
Closure Costs
Details of Closure Cost Balance as of 12/31/2021
Total Closure Costs 76,114,445
Recovery Royalties 14,848,926 Ref 8.12.7
Closure costs to amortize 61,265,519 Below
Date Beg Bal Deferral End Bal
Dec-21 61,265,519 - 61,265,519
Date Beg Bal Amortization End Bal
Jan-22 61,265,519 (1,701,820) 59,563,699
Feb-22 59,563,699 (1,701,820) 57,861,879
Mar-22 57,861,879 (1,701,820) 56,160,059
Apr-22 56,160,059 (1,701,820) 54,458,239
May-22 54,458,239 (1,701,820) 52,756,419
Jun-22 52,756,419 (1,701,820) 51,054,599
Jul-22 51,054,599 (1,701,820) 49,352,779
Aug-22 49,352,779 (1,701,820) 47,650,959
Sep-22 47,650,959 (1,701,820) 45,949,139
Oct-22 45,949,139 (1,701,820) 44,247,319
Nov-22 44,247,319 (1,701,820) 42,545,499
Dec-22 42,545,499 (1,701,820) 40,843,679 Below
(20,421,840)
Ref 8.12
December 2021 Balance 61,265,519
December 2022 Balance 40,843,679
Adjustment (20,421,840) Ref 8.12
Rocky Mountain Power Page 8.12.4
Idaho Results of Operations - December 2021
Deer Creek Mine Closure
Retiree Medical Obligation Settlement Loss
Date Beg Balance Deferral End Balance
Dec-21 8,323,073 - 8,323,073 Below
Date Beg Balance Amortization End Balance
Jan-22 8,323,073 (231,196) 8,091,877
Feb-22 8,091,877 (231,196) 7,860,680
Mar-22 7,860,680 (231,196) 7,629,484
Apr-22 7,629,484 (231,196) 7,398,287
May-22 7,398,287 (231,196) 7,167,091
Jun-22 7,167,091 (231,196) 6,935,894
Jul-22 6,935,894 (231,196) 6,704,698
Aug-22 6,704,698 (231,196) 6,473,501
Sep-22 6,473,501 (231,196) 6,242,305
Oct-22 6,242,305 (231,196) 6,011,108
Nov-22 6,011,108 (231,196) 5,779,912
Dec-22 5,779,912 (231,196) 5,548,715 Below
(2,774,358)
Ref 8.12
December 2021 Balance 8,323,073
December 2022 Balance 5,548,715
Adjustment (2,774,358) Ref 8.12
Rocky Mountain Power Page 8.12.5
Idaho Results of Operations - December 2021
Deer Creek Mine Closure
Savings Resulting from Deer Creek Mine Closure
The Company is returning the savings that resulted from Deer Creek Mine closure back to customers over three years starting
January 2022. These savings include a reduction in fuel inventory and interest on the Bowie note receivable.
Account numberDescription Total Idaho Allocated amount
186861 RA-Deer Creek-ROR Offset-Fuel Inventory (1,669,118)
186863 RA-Deer Creek-ROR Offset-Note Intrst-ID (190,795)
Total (1,859,913)
Date Beg Bal Deferral End Bal
Dec-21 - - (1,859,913) Below
Date Beg Bal Amortization End Bal
Jan-22 (1,859,913) 51,664 (1,808,249)
Feb-22 (1,808,249) 51,664 (1,756,585)
Mar-22 (1,756,585) 51,664 (1,704,920)
Apr-22 (1,704,920) 51,664 (1,653,256)
May-22 (1,653,256) 51,664 (1,601,592)
Jun-22 (1,601,592) 51,664 (1,549,928)
Jul-22 (1,549,928) 51,664 (1,498,263)
Aug-22 (1,498,263) 51,664 (1,446,599)
Sep-22 (1,446,599) 51,664 (1,394,935)
Oct-22 (1,394,935) 51,664 (1,343,271)
Nov-22 (1,343,271) 51,664 (1,291,606)
Dec-22 (1,291,606) 51,664 (1,239,942) Below
619,971
Ref. 8.12
December 2021 Balance (1,859,913) Above
December 2022 Balance (1,239,942) Above
Adjustment 619,971 Ref 8.12
Rocky Mountain Power Page 8.12.6
Idaho Results of Operations - December 2021
Deer Creek Mine Closure
Savings Resulting from Deer Creek Mine Closure
The UMWA PBOP settlement resulted in lower PBOP expense for the rest of the Company.
The Idaho portion of these savings were deferred. The was authorized to
return these savings back to the customers over three years starting January 2022.
Account number Description Total Idaho Allocated amount
186852 CONTRA REG ASSET-DEER CREEK CLOSURE-ID (2,672,872)
Date Beg Bal Amortization End Bal
Dec-21 (2,641,053) (31,820) (2,672,872) Below
Date Beg Bal Amortization End Bal
Jan-22 (2,672,872) 74,246 (2,598,626)
Feb-22 (2,598,626) 74,246 (2,524,380)
Mar-22 (2,524,380) 74,246 (2,450,133)
Apr-22 (2,450,133) 74,246 (2,375,887)
May-22 (2,375,887) 74,246 (2,301,640)
Jun-22 (2,301,640) 74,246 (2,227,394)
Jul-22 (2,227,394) 74,246 (2,153,147)
Aug-22 (2,153,147) 74,246 (2,078,901)
Sep-22 (2,078,901) 74,246 (2,004,654)
Oct-22 (2,004,654) 74,246 (1,930,408)
Nov-22 (1,930,408) 74,246 (1,856,161)
Dec-22 (1,856,161) 74,246 (1,781,915) Below
890,957
Ref. 8.12
December 2021 Balance (2,672,872) Above
December 2022 Balance (1,781,915) Above
Adjustment 890,957 Ref 8.12
Page 8.12.7Rocky Mountain Power
Idaho Results of Operations - December 2021
Deer Creek Mine Closure
Recovery Royalties - Closure Costs
Actual, December 2021 Balance 14,848,926$
Date Beg Bal Amortization End Bal
Dec-21 14,848,926
Jan-22 14,848,926 (412,470) 14,436,456
Feb-22 14,436,456 (412,470) 14,023,986
Mar-22 14,023,986 (412,470) 13,611,516
Apr-22 13,611,516 (412,470) 13,199,046
May-22 13,199,046 (412,470) 12,786,575
Jun-22 12,786,575 (412,470) 12,374,105
Jul-22 12,374,105 (412,470) 11,961,635
Aug-22 11,961,635 (412,470) 11,549,165
Sep-22 11,549,165 (412,470) 11,136,695
Oct-22 11,136,695 (412,470) 10,724,225
Nov-22 10,724,225 (412,470) 10,311,754
Dec-22 10,311,754 (412,470) 9,899,284
Recovery royalties, which are part of the Deer Creek mine closure costs, have been estimated but not spent. The
Company is began a three year amortization of these costs starting January 2022.
Rocky Mountain Powe PAGE 8.13
Idaho Results of Operations - December 2021
Cholla
TOTAL IDAHO
ACCOUNT Type COMPAN FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Reg Asset-Cholla U4-Nonunion Severanc 182M 1 (2,540,768 SG 5.5373% (140,691 8.11.3Reg Asset-Cholla U4-Safe Harbor Leas 182M 1 (106,802 SG 5.5373% (5,914) 8.11.3
(146,605
Description of Adjustment:
Consistent with the Company’s Integrated Resource Plan, Cholla Unit 4 ceased operations December 31, 2020. The Commission authorized the
Company to use Tax Cut and Jobs Act (“TCJA”) regulatory liability balance to buy-down the net plant balance of Cholla Unit 4 in Docket No PAC-
E-20-03. In addition, the Commission authorized the company to buy-down closure cost and decommissioning balances using TCJA funds. This
adjustments removes from results these balances so Idaho's results are properly reflected with the final commission ordered treatment.
Rocky Mountain Power Page 8.13.1
Results of Operations - December 2021
Cholla 4 Retirement
Cholla Unit 4 - Non-EPIS Booked Balances
FERC account Allocation Factor December 2021 YE
Rate Base Accounts:
Reg Asset-Cholla U4-Nonunion Severance 182M SG 2,540,768$ Ref 8.13
Reg Asset-Cholla U4-Safe Harbor Lease 182M SG 106,802$ Ref 8.13
9.Allocation Factor
Idaho Results of Operations
December 2021
Year End Factors
Page 9.1
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Situs S ------Situs
System Generation SG 1.5188% 26.9469% 7.9697% 44.1357% 5.5373% 13.8542% 0.0373% 0.0000% 0.0000% Pg. 9.14
Divisional Generation - Pac. Power DGP 3.1236% 55.4191% 16.3905% 0.0000% 0.0000% 25.0668% 0.0000% 0.0000% 0.0000% Pg. 9.17
Divisional Generation - R.M.P.DGU 0.0000% 0.0000% 0.0000% 85.9070% 10.7780% 3.2423% 0.0726% 0.0000% 0.0000% Pg. 9.17
System Capacity SC 1.5422% 27.5335% 8.0909% 44.0843% 5.3557% 13.3554% 0.0380% 0.0000% 0.0000% Pg. 9.14
System Energy SE 1.4487% 25.1871% 7.6060% 44.2899% 6.0822% 15.3507% 0.0353% 0.0000% 0.0000% Pg. 9.16
System Overhead SO 2.1707% 27.9674% 7.7653% 43.5561% 5.4735% 13.0404% 0.0266% 0.0000% 0.0000% Pg. 9.6
Gross Plant-System GPS 2.1707% 27.9674% 7.7653% 43.5561% 5.4735% 13.0404% 0.0266% 0.0000% 0.0000% Pg. 9.6
System Net Plant SNP 1.9700% 27.1732% 7.4973% 44.8191% 5.4714% 13.0347% 0.0277% 0.0066% 0.0000% Pg. 9.6
Division Net Plant Distribution SNPD 3.2252% 27.4597% 6.2068% 47.9410% 4.9713% 10.1961% 0.0000% 0.0000% 0.0000% Pg. 9.5
Customer - System CN 2.3252% 30.8592% 6.8104% 48.5009% 4.2573% 7.2470% 0.0000% 0.0000% 0.0000% Pg. 9.9
CIAC CIAC 3.2252% 27.4597% 6.2068% 47.9410% 4.9713% 10.1961% 0.0000% 0.0000% 0.0000% Pg. 9.9
Bad Debt Expense BADDEBT 6.1283% 43.4466% 14.3243% 22.0524% 7.5660% 6.4825% 0.0000% 0.0000% 0.0000% Pg. 9.9
Accumulated Investment Tax Credit 1984 ITC84 3.2870% 70.9760% 14.1800% 0.0000% 0.0000% 10.9460% 0.0000% 0.0000% 0.6110% Fixed
Accumulated Investment Tax Credit 1985 ITC85 5.4200% 67.6900% 13.3600% 0.0000% 0.0000% 11.6100% 0.0000% 0.0000% 1.9200% Fixed
Accumulated Investment Tax Credit 1986 ITC86 4.7890% 64.6080% 13.1260% 0.0000% 0.0000% 15.5000% 0.0000% 0.0000% 1.9770% Fixed
Accumulated Investment Tax Credit 1988 ITC88 4.2700% 61.2000% 14.9600% 0.0000% 0.0000% 16.7100% 0.0000% 0.0000% 2.8600% Fixed
Accumulated Investment Tax Credit 1989 ITC89 4.8806% 56.3558% 15.2688% 0.0000% 0.0000% 20.6776% 0.0000% 0.0000% 2.8172% Fixed
Accumulated Investment Tax Credit 1990 ITC90 1.5047% 15.9356% 3.9132% 46.9355% 13.9815% 17.3435% 0.0000% 0.0000% 0.3860% Fixed
Other Electric OTHER 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% 100.0000% Situs
System Net Steam Plant SNPPS 1.5289% 27.1248% 7.9164% 43.9209% 5.6099% 13.8616% 0.0376% 0.0000% 0.0000% See SG
System Net Transmission Plant SNPT 1.5188% 26.9469% 7.9697% 44.1357% 5.5373% 13.8542% 0.0373% 0.0000% 0.0000% See SG
System Net Production Plant SNPP 1.5221% 27.0092% 7.9483% 44.0514% 5.5626% 13.8537% 0.0374% 0.0152% 0.0000% See SG
System Net Hydro Plant SNPPH 1.5154% 26.8853% 7.9515% 44.0348% 5.5247% 13.8226% 0.0372% 0.2285% 0.0000% See SG
System Net Other Production Plant SNPPO 1.5186% 26.9493% 7.9686% 44.1374% 5.5366% 13.8523% 0.0373% 0.0000% 0.0000% See SG
System Net General Plant SNPG 2.7416% 28.6951% 6.6466% 40.3500% 6.7277% 14.8232% 0.0157% 0.0000% 0.0000% See SG
System Net Intangible Plant SNPI 1.9016% 27.5789% 7.7970% 43.6980% 5.8943% 13.1048% 0.0255% 0.0000% 0.0000% See SG
Trojan Plant Allocator TROJP 1.5082% 26.6796% 7.9144% 44.1591% 5.6201% 14.0816% 0.0370% 0.0000% 0.0000% Pg. 9.10
Trojan Decommissioning Allocator TROJD 1.5063% 26.6324% 7.9047% 44.1632% 5.6347% 14.1217% 0.0370% 0.0000% 0.0000% Pg. 9.10
DIT Balance DITBAL 2.2061% 24.6992% 6.3177% 44.4614% 5.8817% 14.6087% 0.2212% 0.0000% 1.6039% Pg. 9.8
Tax Depreciation TAXDEPR 1.7751% 27.0658% 4.6987% 44.7400% 5.5732% 13.0309% 0.0315% 0.0000% 3.0848% Pg. 9.12
SCHMAT Depreciation Expense SCHMDEXP 2.1149% 27.5049% 7.9344% 44.1423% 5.5287% 13.4509% 0.0291% 0.0000% 0.0000% Pg. 9.12
System Generation Cholla Transaction SGCT 1.5194% 26.9570% 7.9727% 44.1521% 5.5394% 13.8594% 0.0000% 0.0000% 0.0000% See SG
Page 9.2
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
YEAR-END BALANCE
CALCULATION OF INTERNAL FACTORS
DESCRIPTION OF FACTOR TOTAL California Oregon Washington Utah Idaho Wyoming FERC OTHER NUTIL
STEAM :
STEAM PRODUCTION PLANT
S 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 6,912,387,689 104,987,319 1,862,675,326 550,895,816 3,050,828,723 382,762,456 957,658,316 2,579,733 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0
6,912,387,689 104,987,319 1,862,675,326 550,895,816 3,050,828,723 382,762,456 957,658,316 2,579,733 0 0
LESS ACCUMULATED DEPRECIATION
S (22,244,590)0 0 (3,569,616) (17,053,629) 1,213,075 -2,834,420 0 0 0
DGP (784,063,319) (11,908,578) (211,280,887) (62,487,410) (346,051,611) (43,416,257) (108,625,961) (292,616)0 0
DGU (748,116,662) (11,362,610) (201,594,371) (59,622,573) (330,186,312) (41,425,768) (103,645,828) (279,200)0 0
SG (1,989,114,260) (30,211,236) (536,004,955) (158,526,225) (877,908,935) (110,144,033) (275,576,530) (742,346)0 0
SSGCH 0 0 0 0 0 0 0 0 0 0
(3,543,538,831) (53,482,423) (948,880,213) (284,205,823) (1,571,200,488) (193,772,983) (490,682,739) (1,314,162)0 0
TOTAL NET STEAM PLANT 3,368,848,858 51,504,896 913,795,114 266,689,993 1,479,628,235 188,989,473 466,975,577 1,265,571 0 0
SNPPS
SYSTEM NET PLANT PRODUCTION STEAM 100.0000%1.5289% 27.1248%7.9164% 43.9209% 5.6099% 13.8616% 0.0376% 0.0000%0.0000%
NUCLEAR :TOTAL California Oregon Washington Utah Idaho Wyoming FERC
NUCLEAR PRODUCTION PLANT
DGP 0 0 0 0 0 0 0 0
DGU 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
LESS ACCUMULATED DEPRECIATION
DGP 0 0 0 0 0 0 0 0
DGU 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
TOTAL NUCLEAR PLANT 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%
HYDRO :TOTAL California Oregon Washington Utah Idaho Wyoming FERC OTHER NUTIL
HYDRO PRODUCTION PLANT
S 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 1,127,250,900 17,121,009 303,759,357 89,838,393 497,519,754 62,419,723 156,171,969 420,695 0 0
1,127,250,900 17,121,009 303,759,357 89,838,393 497,519,754 62,419,723 156,171,969 420,695 0 0
LESS ACCUMULATED DEPRECIATION (incl hydro amortization)
S 1,402,976 0 0 0 0 0 0 0 1,402,976 0
DGP (173,868,641) (2,640,767) (46,852,237) (13,856,790) (76,738,092) (9,627,699) (24,088,167)(64,889)0 0
DGU (32,485,939) (493,406) (8,753,959) (2,589,028) (14,337,887) (1,798,857) (4,500,678)(12,124)0 0
SG (308,234,722) (4,681,557) (83,059,753) (24,565,349) (136,041,464) (17,068,007) (42,703,557) (115,035)0 0
(513,186,325) (7,815,729) (138,665,948) (41,011,168) (227,117,444) (28,494,563) (71,292,402) (192,047) 1,402,976 0
TOTAL NET HYDRO PRODUCTION PLANT 614,064,575 9,305,279 165,093,408 48,827,225 270,402,311 33,925,160 84,879,567 228,648 1,402,976 0
Page 9.3
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
SNPPH
SYSTEM NET PLANT PRODUCTION HYDRO 100.0000%1.5154% 26.8853%7.9515% 44.0348% 5.5247% 13.8226% 0.0372% 0.2285%0.0000%
Page 9.4
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
OTHER :TOTAL California Oregon Washington Utah Idaho Wyoming FERC OTHER NUTIL
OTHER PRODUCTION PLANT (EXCLUDES EXPERIMENTAL)
S 758,332 - 323,477 - 434,855 - 0 -- -
DGU 0 0 0 0 0 0 0 0 0 0
SG 5,435,660,250 82,558,361 1,464,742,819 433,205,229 2,399,065,152 300,991,027 753,069,052 2,028,612 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0
5,436,418,583 82,558,361 1,465,066,296 433,205,229 2,399,500,007 300,991,027 753,069,052 2,028,612 0 0
LESS ACCUMULATED DEPRECIATION
S -14659.6 0 (72)0 (14,587)0 0 0 0 0
DGP 329,772,416 5,008,678 88,863,497 26,281,837 145,547,270 18,260,622 45,687,440 123,072 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SG (491,392,480) (7,463,409) (132,415,121) (39,162,454) (216,879,371) (27,210,076) (68,078,661) (183,390)0 0
SSGCT (45,879,360) (696,829) (12,363,073) (3,656,442) (20,249,164) (2,540,496) (6,356,234)(17,122)0 0
(207,514,084) (3,151,561) (55,914,769) (16,537,059) (91,595,852) (11,489,950) (28,747,454)(77,440)0 0
TOTAL NET OTHER PRODUCTION PLANT 5,228,904,498 79,406,800 1,409,151,528 416,668,170 2,307,904,155 289,501,077 724,321,597 1,951,172 0 0
SNPPO
SYSTEM NET PLANT PRODUCTION OTHER 100.0000%1.5186% 26.9493%7.9686% 44.1374% 5.5366% 13.8523% 0.0373% 0.0000%0.0000%
PRODUCTION :TOTAL California Oregon Washington Utah Idaho Wyoming FERC OTHER NUTIL
TOTAL PRODUCTION PLANT
S 758,332 0 323,477 0 434,855 0 0 0 0 0
DGP & DGU 0 0 0 0 0 0 0 0 0 0
SG 13,475,298,839 204,666,688 3,631,177,503 1,073,939,438 5,947,413,629 746,173,205 1,866,899,337 5,029,039 0 0
SSGCH 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0
13,476,057,172 204,666,688 3,631,500,980 1,073,939,438 5,947,848,484 746,173,205 1,866,899,337 5,029,039 0 0
LESS ACCUMULATED DEPRECIATION
S (20,856,273)0 (72) (3,569,616) (17,068,216) 1,213,075 -2,834,420 0 1,402,976 0
DGP 0 0 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0 0 0
SG (4,243,382,967) (64,449,713) (1,143,460,857) (338,184,435) (1,872,845,567) (234,970,572) (587,888,175) (1,583,649)0 0
SSGCH 0 0 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0 0 0
(4,264,239,240) (64,449,713) (1,143,460,930) (341,754,051) (1,889,913,783) (233,757,496) (590,722,595) (1,583,649) 1,402,976 0
TOTAL NET PRODUCTION PLANT 9,211,817,932 140,216,976 2,488,040,050 732,185,388 4,057,934,701 512,415,709 1,276,176,741 3,445,390 1,402,976 0
SNPP
SYSTEM NET PRODUCTION PLANT 100.0000%1.5221% 27.0092%7.9483% 44.0514% 5.5626% 13.8537% 0.0374% 0.0152%0.0000%
TRANSMISSION :TOTAL California Oregon Washington Utah Idaho Wyoming FERC
TRANSMISSION PLANT
DGP 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0
SG 7,890,023,096 119,835,925 2,126,117,922 628,810,320 3,482,314,675 436,897,459 1,093,102,206 2,944,590
7,890,023,096 119,835,925 2,126,117,922 628,810,320 3,482,314,675 436,897,459 1,093,102,206 2,944,590
LESS ACCUMULATED DEPRECIATION
DGP (360,538,440) (5,475,961) (97,153,992) (28,733,793) (159,126,061) (19,964,242) (49,949,837) (134,554)
DGU (434,406,671) (6,597,893) (117,059,202) (34,620,862) (191,728,301) (24,054,577) (60,183,714) (162,122)
SG (1,249,940,290) (18,984,450) (336,820,364) (99,616,357) (551,669,540) (69,213,452) (173,169,644) (466,483)
(2,044,885,401) (31,058,304) (551,033,558) (162,971,011) (902,523,903) (113,232,271) (283,303,194) (763,160)
TOTAL NET TRANSMISSION PLANT 5,845,137,695 88,777,621 1,575,084,364 465,839,309 2,579,790,772 323,665,188 809,799,012 2,181,430
SNPT
SYSTEM NET PLANT TRANSMISSION 100.0000%1.5188% 26.9469%7.9697% 44.1357% 5.5373% 13.8542% 0.0373%
Page 9.5
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
DISTRIBUTION :TOTAL California Oregon Washington Utah Idaho Wyoming FERC
DISTRIBUTION PLANT - PACIFIC POWER
S 4,028,541,507 310,170,139 2,440,225,449 582,722,668 0 0 695,423,252 0
LESS ACCUMULATED DEPRECIATION
S (1,825,618,103) (152,499,567) (1,097,808,414) (279,292,092) 0 0 -296,018,030 0
2,202,923,404 157,670,571 1,342,417,035 303,430,576 0 0 399,405,222 0
DNPDP
DIVISION NET PLANT DISTRIBUTION PACIFIC POWER 100.0000% 7.1573% 60.9380% 13.7740%0.0000% 0.0000% 18.1307% 0.0000%
DISTRIBUTION PLANT - ROCKY MOUNTAIN POWER
S 4,003,744,446 0 0 0 3,434,437,650 407,258,813 162,047,984 0
LESS ACCUMULATED DEPRECIATION
S (1,317,980,000) 0 0 0 (1,090,754,131) (164,228,993) (62,996,876) 0
2,685,764,446 0 0 0 2,343,683,519 243,029,820 99,051,107 0
DNPDU
DIVISION NET PLANT DISTRIBUTION R.M.P.100.0000% 0.0000% 0.0000% 0.0000%87.2632% 9.0488% 3.6880% 0.0000%
TOTAL NET DISTRIBUTION PLANT 4,888,687,850 157,670,571 1,342,417,035 303,430,576 2,343,683,519 243,029,820 498,456,329 0
DNPD & SNPD
SYSTEM NET PLANT DISTRIBUTION 100.0000% 3.2252% 27.4597% 6.2068%47.9410% 4.9713% 10.1961% 0.0000%
GENERAL :TOTAL California Oregon Washington Utah Idaho Wyoming FERC
GENERAL PLANT
S 689,109,913 21,970,191 210,981,253 48,903,743 246,178,255 54,007,836 107,068,634 0
DGP 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0
SE 3,307,331 47,915 833,022 251,555 1,464,814 201,158 507,698 1,168
SG 313,642,299 4,763,689 84,516,928 24,996,317 138,428,135 17,367,443 43,452,736 117,053
SO 367,009,712 7,966,645 102,643,222 28,499,377 159,855,120 20,088,438 47,859,461 97,448
CN 16,338,306 379,897 5,041,869 1,112,709 7,924,218 695,568 1,184,044 0
DEU 0 0 0 0 0 0 0 0
SSGCT 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0
Remove Capital Lease (11,174,359) (143,152) (3,922,075) (751,156) (4,526,771) (521,904) (1,305,785) (3,518)
1,378,233,202 34,985,185 400,094,220 103,012,544 549,323,773 91,838,540 198,766,789 212,151
LESS ACCUMULATED DEPRECIATION
S (280,226,176) (7,164,963) (88,020,156) (27,006,379) (97,074,498)(21,131,752) (39,828,429) 0
DGP (450,568) (6,843) (121,414) (35,909) (198,861) (24,950) (62,423) (168)
DGU (2,043,032) (31,030) (550,534) (162,823) (901,706) (113,130) (283,046) (762)
SE (1,602,025) (23,209) (403,504) (121,850) (709,535) (97,438) (245,922) (566)
SG (125,753,113) (1,909,974) (33,886,586) (10,022,132) (55,501,981) (6,963,378) (17,422,130) (46,932)
SO (116,283,429) (2,524,153) (32,521,499) (9,029,748) (50,648,528) (6,364,824) (15,163,801) (30,876)
CN (6,770,423) (157,425) (2,089,298) (461,095) (3,283,713) (288,236) (490,656) 0
SSGCT (136,430) (2,072) (36,764) (10,873) (60,214) (7,555) (18,901) (51)
SSGCH 0 0 0 0 0 0 0 0
(533,265,195) (11,819,671) (157,629,754) (46,850,809) (208,379,036) (34,991,263) (73,515,307) (79,354)
TOTAL NET GENERAL PLANT 844,968,007 23,165,514 242,464,465 56,161,735 340,944,737 56,847,277 125,251,482 132,797
SNPG
SYSTEM NET GENERAL PLANT 100.0000% 2.7416% 28.6951% 6.6466%40.3500% 6.7277% 14.8232% 0.0157%
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YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
MINING :TOTAL California Oregon Washington Utah Idaho Wyoming FERC
GENERAL MINING PLANT
SE 1,822,901 26,409 459,137 138,650 807,361 110,872 279,828 644
LESS ACCUMULATED DEPRECIATION
SE 0 0 0 0 0 0 0 0
1,822,901 26,409 459,137 138,650 807,361 110,872 279,828 644
SNPM
SYSTEM NET PLANT MINING 100.0000% 1.4487% 25.1871% 7.6060%44.2899% 6.0822% 15.3507% 0.0353%
INTANGIBLE :TOTAL California Oregon Washington Utah Idaho Wyoming FERC
INTANGIBLE PLANT
S (8,993,803) 481,167 4,616,002 2,036,986 (26,168,083)4,371,145 5,668,980 0
DGP 0 0 0 0 0 0 0 0
DGU 0 0 0 0 0 0 0 0
SE 9,106 132 2,293 693 4,033 554 1,398 3
CN 224,183,378 5,212,696 69,181,182 15,267,851 108,730,856 9,544,125 16,246,668 0
SG 399,279,152 6,064,366 107,593,419 31,821,308 176,224,535 22,109,447 55,317,065 149,013
SO 445,447,433 9,669,285 124,580,245 34,590,295 194,019,533 24,381,761 58,088,038 118,275
SSGCT 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0
1,059,925,265 21,427,646 305,973,141 83,717,133 452,810,874 60,407,032 135,322,149 267,291
LESS ACCUMULATED AMORTIZATION
S 30,397,476 (7,085) (135,028) (12,266) 31,970,935 (988,460) (430,620) 0
DGP 0 0 0 0 0 0 0 0
DGU (403,294) (6,125) (108,675) (32,141) (177,996) (22,332) (55,873) (151)
SE (2,808) (41) (707) (214) (1,244) (171) (431) (1)
CN (162,224,871) (3,772,041) (50,061,287) (11,048,211) (78,680,450) (6,906,375) (11,756,508) 0
SG (229,085,542) (3,479,417) (61,731,489) (18,257,406) (101,108,442) (12,685,247) (31,738,045) (85,496)
SO (326,395,095) (7,085,027) (91,284,353) (25,345,533) (142,164,977) (17,865,379) (42,563,161) (86,664)
SSGCT 0 0 0 0 0 0 0 0
SSGCH 0 0 0 0 0 0 0 0
(687,714,134) (14,349,736) (203,321,540) (54,695,770) (290,162,174) (38,467,963) (86,544,638) (172,312)
TOTAL NET INTANGIBLE PLANT 372,211,132 7,077,910 102,651,601 29,021,363 162,648,699 21,939,069 48,777,511 94,979
SNPI
SYSTEM NET INTANGIBLE PLANT 100.0000% 1.9016% 27.5789% 7.7970%43.6980% 5.8943% 13.1048% 0.0255%
GROSS PLANT :TOTAL California Oregon Washington Utah Idaho Wyoming FERC OTHER NUTIL
PRODUCTION PLANT 13,476,057,172 204,666,688 3,631,500,980 1,073,939,438 5,947,848,484 746,173,205 1,866,899,337 5,029,039 0 0
TRANSMISSION PLANT 7,890,023,096 119,835,925 2,126,117,922 628,810,320 3,482,314,675 436,897,459 1,093,102,206 2,944,590 0 0
DISTRIBUTION PLANT 8,032,285,954 310,170,139 2,440,225,449 582,722,668 3,434,437,650 407,258,813 857,471,236 0 0 0
GENERAL PLANT 1,380,056,103 35,011,594 400,553,356 103,151,194 550,131,135 91,949,412 199,046,617 212,795 0 0
INTANGIBLE PLANT 1,059,925,265 21,427,646 305,973,141 83,717,133 452,810,874 60,407,032 135,322,149 267,291 0 0
TOTAL GROSS PLANT 31,838,347,590 691,111,992 8,904,370,848 2,472,340,753 13,867,542,816 1,742,685,921 4,151,841,544 8,453,715 0 0
GPS
GROSS PLANT-SYSTEM FACTOR 100.0000% 2.1707% 27.9674% 7.7653% 43.5561%5.4735% 13.0404% 0.0266% 0.0000% 0.0000%
ACCUMULATED DEPRECIATION AND AMORTIZATION
PRODUCTION PLANT (4,264,239,240) (64,449,713) (1,143,460,930) (341,754,051) (1,889,913,783) (233,757,496) (590,722,595) (1,583,649) 1,402,976 0
TRANSMISSION PLANT (2,044,885,401) (31,058,304) (551,033,558) (162,971,011) (902,523,903) (113,232,271) (283,303,194) (763,160) 0 0
DISTRIBUTION PLANT (3,143,598,103) (152,499,567) (1,097,808,414) (279,292,092) (1,090,754,131) (164,228,993) (359,014,907) 0 0 0
GENERAL PLANT (533,265,195) (11,819,671) (157,629,754) (46,850,809) (208,379,036) (34,991,263) (73,515,307) (79,354) 0 0
INTANGIBLE PLANT (687,714,134) (14,349,736) (203,321,540) (54,695,770) (290,162,174) (38,467,963) (86,544,638) (172,312) 0 0
(10,673,702,073) (274,176,991) (3,153,254,196) (885,563,733) (4,381,733,027) (584,677,986) (1,393,100,641) (2,598,475) 1,402,976 0
Page 9.7
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
NET PLANT 21,164,645,517 416,935,001 5,751,116,652 1,586,777,020 9,485,809,790 1,158,007,935 2,758,740,903 5,855,241 1,402,976 0
SNP
SYSTEM NET PLANT FACTOR (SNP)100.0000% 1.9700% 27.1732% 7.4973% 44.8191%5.4714% 13.0347% 0.0277% 0.0066% 0.0000%
NON-UTILITY RELATED INTEREST PERCENTAGE 0.0000%
INT
INTEREST FACTOR SNP - NON-UTILITY 100.0000% 1.9700% 27.1732% 7.4973% 44.8191%5.4714% 13.0347% 0.0277% 0.0066% 0.0000%
TOTAL GROSS PLANT (LESS SO FACTOR) 31,025,890,446 673,476,062 8,677,147,381 2,409,251,081 13,513,668,162 1,698,215,723 4,045,894,045 8,237,992
SO
SYSTEM OVERHEAD FACTOR (SO)100.0000% 2.1707% 27.9674% 7.7653%43.5561% 5.4735% 13.0404% 0.0266%
IBT
INCOME BEFORE TAXES TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
INCOME BEFORE STATE TAXES 121,175,975 13,863,131 (22,684,073) 34,801,858 149,740,788 22,394,487 (1,253,023) 11,885,820 (35,616,782) (44,444,659)
Interest Synchronization (2,123,655) 259,920 (1,528,194) 145,956 1,652,417 510,058 2,093,632 118,140 (6,399,438) 1,023,854
126,563,892 14,123,051 (24,212,267) 34,947,815 151,393,204 22,904,545 840,609 12,003,961 (42,016,220) (43,420,804)
INCOME BEFORE TAXES (FACTOR)100.0000% 11.1588% -19.1305% 27.6128% 119.6180% 18.0972% 0.6642% 9.4845% -33.1976% -34.3074%
See Calculation of EXCTAX
DITEXP:TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Pacific Power
Production S
Transmission S
Distribution S
General S
Mining Plant S
Non-Utility NUTIL
Total Pacific Power (2,237,372) (310,620) (3,336,323) (686,903) (112,575) 47 0 19 0 3,387,251
Rocky Mountain Power
Production S
Transmission S
Distribution S
General S
Mining Plant S
Non-Utility NUTIL
Total Rocky Mountain Power (12,421,380) (492) 281 (1,486) (10,186,954) (1,590,928) 0 (48,517) 0 0
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IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
PC (Post Merger)
Production S
Hydro - P S
Hydro - U S
Transmission S
Distribution S
General S
Mining Plant S
Intangibles S
Non-Utility NUTIL
Total PC (Post Merger)787,409,056 15,103,064 215,054,452 25,493,720 333,076,941 39,729,977 0 2,540,410 40,512,699
Total Deferred Taxes 772,750,304 14,791,952 211,718,410 24,805,331 322,777,412 38,139,096 0 2,491,912 0 43,899,950
Percentage of Total (DITEXP)100.0000% 1.9142% 27.3980% 3.2100% 41.7699%4.9355% 0.0000% 0.3225% 0.0000% 5.6810%
DITBAL :TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Pacific Power
Production S 2,705,812 600,905 4,555,615 2,354,387 (5,722,126)(171,081) 1,093,097 (4,985) 0 0
Transmission S 8,409,225 339,446 4,750,256 1,313,386 136,392 (29,502) 1,899,462 (216) 0 0
Distribution S 605,140 841,136 793,334 1,337,616 (2,414,388) (5,543) 52,985 0 0 0
General S (644,903) (591) (261,511) (2,489) (263,119) (2,085) (114,914) (194) 0 0
Mining Plant S 7,047 106 1,771 539 3,034 447 1,140 9 0 0
Non-Utility Plant NUTIL (2,097,907) 0 0 0 0 0 0 0 (2,097,907)
Total Pacific Power 8,984,414 1,781,003 9,839,464 5,003,440 (8,260,207) (207,763) 2,931,771 (5,385) 0 (2,097,907)
Rocky Mountain Power
Production S 13,005,807 (31,141) (3,598,174)(168,101) 14,958,389 2,485,269 (797,054) 156,619 0 0
Transmission S 19,832,620 (2,881) (147,008)(14,663) 17,123,323 2,140,530 636,936 96,383 0 0
Distribution S 18,734,944 311,991 1,865,548 600,136 13,016,996 1,710,322 1,229,950 0 0 0
General S (1,325,166) (19,042) (377,948) (69,240) (539,607) (117,763) (200,466) (1,100) 0 0
Mining Plant S (2,942) (35) (706) (227) (1,451) (233) (303) 12 0 0
Non-Utility Plant NUTIL 0
Total Rocky Mountain Power 50,245,263 258,892 (2,258,287) 347,905 44,557,650 6,218,125 869,063 251,914 0 0
Pacificorp
Production S 0 0 0 0 0 0 0 0 0 0
Hydro - P S 0 0 0 0 0 0 0 0 0 0
Hydro - U S 0 0 0 0 0 0 0 0 0 0
Transmission S 0 0 0 0 0 0 0 0 0 0
Distribution S 0 0 0 0 0 0 0 0 0 0
General S 0 0 0 0 0 0 0 0 0 0
Mining Plant S 0 0 0 0 0 0 0 0 0 0
Intangibles S 0 0 0 0 0 0 0 0 0 0
Non-Utility Plant NUTIL 0 0 0 0 0 0 0 0 0 0
Total PC (Post Merger)2,931,377,107 63,937,107 731,074,474 183,587,391 1,293,369,264 169,888,226 433,086,756 6,369,432 0 50,064,458
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IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Total Deferred Taxes 2,990,606,784 65,977,002 738,655,651 188,938,736 1,329,666,707 175,898,588 436,887,590 6,615,960 0 47,966,551
Page 9.10
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Percentage of Total (DITBAL)100.0000% 2.2061% 24.6992% 6.3177% 44.4614%5.8817% 14.6087% 0.2212% 0.0000% 1.6039%
OPRV-WY
Pacific Division Utah Division Combined Total
Total Sales to Ultimate Customers 0 0 0
Less: Uncollectibles (net)0 0 0
Total Interstate Revenues 0 0 0
0.0000% 0.0000% 0.0000%
OPRV-ID
Pacific Division Utah Division Combined Total
Total Sales to Ultimate Customers 0 0 0
Less: Interstate Sales for Resale
Montana Power 0 0 0
Portland General Electric 0 0 0
Puget Sound Power & Light 0 0 0
Washington Water Power Co. 0 0 0
Less: Uncollectibles (net)0 0 0
Total Interstate Revenues 0 0 0
0.0000% 0.0000% 0.0000%
BADDEBT

Account 904 Balance 12,679,848 777,060 5,508,959 1,816,295 2,796,205 959,356 821,973 0 0 0
Bad Debts Expense Allocation Factor - BADDEBT 100.0000% 6.1283% 43.4466% 14.3243% 22.0524%7.5660% 6.4825% 0.0000% 0.0000% 0.0000%
Customer Factors TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Total Electric Customers 2,056,717 47,823 634,686 140,071 997,525 87,560 149,051 0 0 0
CN
Customer System factor - CN 2.3252% 30.8592% 6.8104% 48.5009% 4.2573% 7.2470% 0.0000% 0.0000% 0.0000%
Pacific Power Customers 954,720 47,823 634,686 140,071 0 0 132,140 0 0 0
CNP
Customer Service Pacific Power factor - CNP 5.01% 66.48% 14.67% 0.00% 0.00% 13.84% 0.00% 0.00% 0.00%
Rocky Mountain Power Customers 1,101,996 0 0 0 997,525 87,560 16,911 0 0 0
CNU
Customer Service R.M.P. factor - CNU 0.00% 0.00% 0.00% 90.52% 7.95% 1.53% 0.00% 0.00% 0.00%
Page 9.11
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
CIAC TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
TOTAL NET DISTRIBUTION PLANT 4,888,687,850 157,670,571 1,342,417,035 303,430,576 2,343,683,519 243,029,820 498,456,329 0 0 0
CIAC FACTOR: Same as (SNPD Factor)100.0000% 3.23% 27.46% 6.21% 47.94%4.97% 10.20% 0.00% 0.00% 0.00%

IDSIT Total Company Idaho - PPL Idaho - UPL Idaho Total
Payroll 0 0 0 0
Idaho State Income Tax Allocation 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 Utah Idaho Wyoming FERC Other Non-Utility
Total Taxable Income 115,333,560 13,233,744 (21,654,216) 33,221,854 142,942,556 21,377,777 (1,196,136) 11,346,204 (33,999,780) (42,426,871)
Less Other Electric Items:
419 OTH 0 0 0 0 0 0 0 0 0 0
432 OTH 0 0 0 0 0 0 0 0 0 0
40910 OTH 0 0 0 0 0 0 0 0 0 0
SCHMDT OTH 0 0 0 0 0 0 0 0 0 0
SCHMDT (Steam) OTH
Total Taxable Income Excluding Other 122,845,132 13,233,744 (21,654,216) 33,221,854 142,942,556 21,377,777 (1,196,136) 11,346,204 (33,999,780) (42,426,871)
Excise Tax (Superfund) Factor - EXCTAX 100.0000% 10.7727% -17.6272% 27.0437% 116.3600% 17.4022% -0.9737% 9.2362% -27.6769% -34.5369%
Trojan Allocators TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Premerger
Dec 1991 Plant 16,918,976
Page 9.12
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
Dec 1992 Plant 17,094,202
Average SG 17,006,589 258,301 4,582,751 1,355,372 7,505,972 941,713 2,356,133 6,347 0 0
Dec 1991 Reserve (7,851,432)
Dec 1992 Reserve (8,434,030)
Average SG (8,142,731) (123,674) (2,194,215) (648,950) (3,593,849) (450,891) (1,128,113) (3,039) 0 0
Postmerger
Dec 1991 Plant 4,284,960
Dec 1992 Plant 3,485,613
Average SG 3,885,287 59,011 1,046,965 309,645 1,714,798 215,142 538,277 1,450 0 0
Dec 1991 Reserve (129,394)
Dec 1992 Reserve (240,609)
Average SG (185,002) (2,810) (49,852) (14,744) (81,652) (10,244) (25,631) (69) 0 0
Net Plant 12,564,143 190,828 3,385,649 1,001,323 5,545,269 695,719 1,740,666 4,689 0 0
Division Net Plant Nuclear Pacific Power DNPPNP 100.0000% 1.5188% 26.9469% 7.9697% 44.1357%5.5373% 13.8542% 0.0373% 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%
System Net Nuclear Plant SNNP 100.0000% 1.5188% 26.9469% 7.9697% 44.1357%5.5373% 13.8542% 0.0373% 0.0000% 0.0000%
Account 182.22 TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Pre-merger (101) SG 17,094,202 259,632 4,606,360 1,362,355 7,544,641 946,564 2,368,271 6,380 0 0
(108) SG (8,434,030) (128,098) (2,272,711) (672,166) (3,722,416) (467,021) (1,168,470) (3,148) 0 0
Post-merger (101) SG 3,485,613 52,940 939,265 277,793 1,538,399 193,010 482,905 1,301 0 0
(108) SG (240,609) (3,654) (64,837) (19,176) (106,194) (13,323) (33,335) (90) 0 0
(107) SG 1,778,549 27,013 479,264 141,745 784,975 98,484 246,404 664 0 0
(120) SE 1,975,759 28,624 497,637 150,276 875,062 120,169 303,293 698 0 0
(228) SG 7,220,849 109,672 1,945,796 575,479 3,186,970 399,843 1,000,393 2,695 2,695 0
(228) SG 1,472,376 22,363 396,760 117,344 649,843 81,530 203,986 549 0 0
(228) SNNP 3,531,000 53,630 951,496 281,410 1,558,431 195,523 489,193 1,318 0 0
(228) SE 1,743,025 25,252 439,018 132,574 771,984 106,014 267,566 615 0 0
Total Acct 182.22 29,626,734 447,373 7,918,049 2,347,633 13,081,694 1,660,795 4,160,207 10,982 2,695 0
Revised Study (228) SNNP 112,680 1,711 30,364 8,980 49,732 6,239 15,611 42 0 0
(228) SE 941,950 13,646 237,250 71,645 417,189 57,291 144,596 333 0 0
December 1993 Adj.1,054,630 15,358 267,614 80,625 466,921 63,531 160,207 375 0 0
Adjusted Acct 182.22 30,681,364 462,731 8,185,663 2,428,258 13,548,615 1,724,326 4,320,414 11,357 2,695 0
TROJP 100.0000% 1.5082% 26.6796% 7.9144% 44.1591%5.6201% 14.0816% 0.0370% 0.0088% 0.0000%
Trojan Plant Allocator
Account 228.42 TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Plant - Premerger SG 7,220,849 109,672 1,945,796 575,479 3,186,970 399,843 1,000,393 2,695 2,695 0
- Postmerger SG 1,472,376 22,363 396,760 117,344 649,843 81,530 203,986 549 0 0
Storage Facility SE 1,743,025 25,252 439,018 132,574 771,984 106,014 267,566 615 0 0
Transition Costs SNNP 3,531,000 53,630 951,496 281,410 1,558,431 195,523 489,193 1,318 0 0
Total Acct 228.42 13,967,250 210,917 3,733,070 1,106,807 6,167,228 782,911 1,961,139 5,178 2,695 0
Transition Costs SNNP 112,680 1,711 30,364 8,980 49,732 6,239 15,611 42 0 0
Storage Facility SE 941,950 13,646 237,250 71,645 417,189 57,291 144,596 333 0 0
December 1993 Adj.1,054,630 15,358 267,614 80,625 466,921 63,531 160,207 375 0 0
Adjusted Acct 228.42 15,021,880 226,275 4,000,684 1,187,432 6,634,149 846,442 2,121,346 5,552 2,695 0
Page 9.13
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTORS
YEAR-END FACTORS 2020 PROTOCOL
DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref.
TROJD 100.0000% 1.5063% 26.6324% 7.9047% 44.1632%5.6347% 14.1217% 0.0370% 0.0179% 0.0000%
Trojan Decommissioning Allocator
SCHMA TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Amortization Expense :
Amortization of Limited Term Plant Acct 404 58,144,644 1,053,448 15,447,579 4,133,657 24,113,415 2,768,770 6,398,106 12,258 4,217,412 0
Amortization of Other Electric Plant Acct 405 0 0 0 0 0 0 0 0 0 0
Amortization of Plant Acquisitions Acct 406 3,113,124 42,702 757,609 224,067 1,542,505 155,682 389,510 1,049 0 0
Amort of Prop. Losses, Unrecovered Plant, etc. Acct 407 11,047,948 376 3,022,091 1,972 2,613,895 2,707,228 2,569,806 9 132,571 0
Total Amortization Expense :72,305,716 1,096,525 19,227,279 4,359,696 28,269,814 5,631,680 9,357,422 13,316 4,349,983 0
Schedule M Amortization Factor 100.0000% 1.5165% 26.5916% 6.0295% 39.0976%7.7887% 12.9415% 0.0184% 6.0161% 0.0000%
SCHMD TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Depreciation Expense :
Steam Acct 403.1 340,075,748 5,267,672 93,458,557 27,640,849 153,073,403 19,204,864 48,049,901 129,436 0 0
Nuclear Acct 403.2 0 0 0 0 0 0 0 0 0 0
Hydro Acct 403.3 31,004,791 470,910 8,354,835 2,470,986 13,684,173 1,716,841 4,295,476 11,571 0 0
Other Acct 403.4 212,224,201 3,223,099 57,184,000 16,912,441 93,674,693 11,750,765 29,400,005 79,198 0 0
Transmission Acct 403.5 134,301,757 2,039,813 36,190,182 10,703,433 59,274,982 7,436,746 18,606,479 50,122 0 0
Distribution Acct 403.6 195,021,417 8,246,481 54,545,287 14,910,884 84,897,451 10,221,354 22,199,961 0 0 0
General Acct 403.7&8 44,488,010 993,772 13,520,592 3,302,545 17,888,104 2,585,308 6,189,250 8,439 0 0
Mining Acct 403.9 0 0 0 0 0 0 0 0 0 0
Experimental Acct 403.4 0 0 0 0 0 0 0 0 0 0
Postmerger Hydro Step I Adjustment 0 0 0 0 0 0 0 0 0 0
Total Depreciation Expense :957,115,924 20,241,748 263,253,453 75,941,138 422,492,806 52,915,878 128,741,071 278,766 0 0
Schedule M Depreciation Factor 100.0000% 2.1149% 27.5049% 7.9344% 44.1423%5.5287% 13.4509% 0.0291% 0.0000% 0.0000%
TAXDEPR TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility
Production S 0
Transmission S 0
Distribution S 0
General S 0
Mining S 0
Intangible S 0
Non-Utility Plant NUTIL 0
Total 1,453,489,905 25,800,837 393,398,705 68,295,155 650,292,039 81,005,275 189,402,783 457,526 44,837,586
Tax Depreciation Factor 100.0000% 1.7751% 27.0658% 4.6987% 44.7400%5.5732% 13.0309% 0.0315% 0.0000% 3.0848%
Page 9.14
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2021 FACTORS
COINCIDENTAL PEAKS
ACTUAL LOADS (CP)
Non-FERC FERC
Month Day Hour CA OR WA UT ID WY Total
Jan-21 26 18 143 2,427 678 3,397 443 1,142 3 8,234
Feb-21 18 19 126 2,212 702 3,378 388 1,133 3 7,941
Mar-21 30 8 122 2,284 633 3,102 397 1,076 3 7,617
Apr-21 6 8 117 2,110 545 2,914 363 1,051 2 7,103
May-21 31 18 126 2,063 630 3,739 617 1,066 3 8,244
Jun-21 22 17 123 2,313 793 5,176 733 1,232 4 10,374
Jul-21 6 17 145 2,543 839 5,349 767 1,214 4 10,861
Aug-21 12 17 142 2,694 765 5,156 553 1,233 4 10,546
Sep-21 8 17 112 2,229 727 4,727 482 1,149 4 9,430
Oct-21 12 8 120 2,105 610 3,093 358 1,051 2 7,339
Nov-21 24 9 129 2,251 638 3,157 362 1,115 3 7,655
Dec-21 27 18 139 2,555 783 3,616 457 1,183 4 8,736
1,545 27,786 8,342 46,804 5,920 13,644 39 104,080
-(less) Adjustments for Curtailments, Buy-Throughs and Load No Longer Served (Reductions to Load)
Non-FERC FERC
Month Day Hour CA OR WA UT ID WY Total
Jan-21 26 18 - - - (52) - - (52)
Feb-21 18 19 - - - - - - -
Mar-21 30 8 - - - (16) - - (16)
Apr-21 6 8 - - - (14) - - (14)
May-21 31 18 - - - (189) - - (189)
Jun-21 22 17 - - - (358) (142) - (500)
Jul-21 6 17 - - - (363) (142) - (505)
Aug-21 12 17 - - - (312) (61) - (373)
Sep-21 8 17 - - - (318) - - (318)
Oct-21 12 8 - - - (15) - - (15)
Nov-21 24 9 - - - (44) - - (44)
Dec-21 27 18 - - - (59) - - (59)
- - - (1,740) (346) - - (2,086)
=equals
COINCIDENTAL PEAK SERVED FROM COMPANY RESOURCES
Non-FERC FERC
Month Day Hour CA OR WA UT ID WY Total
Jan-21 26 18 143 2,427 678 3,345 443 1,142 3 8,182
Feb-21 18 19 126 2,212 702 3,378 388 1,133 3 7,941
Mar-21 30 8 122 2,284 633 3,086 397 1,076 3 7,601
Apr-21 6 8 117 2,110 545 2,900 363 1,051 2 7,089
May-21 31 18 126 2,063 630 3,550 617 1,066 3 8,054
Jun-21 22 17 123 2,313 793 4,818 591 1,232 4 9,874
Jul-21 6 17 145 2,543 839 4,986 625 1,214 4 10,356
Aug-21 12 17 142 2,694 765 4,844 492 1,233 4 10,174
Sep-21 8 17 112 2,229 727 4,410 482 1,149 4 9,112
Oct-21 12 8 120 2,105 610 3,078 358 1,051 2 7,324
Nov-21 24 9 129 2,251 638 3,113 362 1,115 3 7,611
Dec-21 27 18 139 2,555 783 3,557 457 1,183 4 8,677
1,545 27,786 8,342 45,064 5,574 13,644 39 101,994
+ plus
Adjustments for Ancillary Services Contracts including Reserves (Additions to Load)
Non-FERC FERC
Month Day Hour CA OR WA UT ID WY Total
Jan-21 26 18 - 52 - - - - 52
Feb-21 18 19 - 50 - - - - 50
Mar-21 30 8 - 51 - - - - 51
Apr-21 6 8 - 51 - - - - 51
May-21 31 18 - 52 - - - - 52
Jun-21 22 17 - 55 - - - - 55
Jul-21 6 17 - 54 - - - - 54
Aug-21 12 17 - 57 - 48 27 - 131
Sep-21 8 17 - 54 - - - - 54
Oct-21 12 8 - 51 - - - - 51
Nov-21 24 9 - 51 - - - - 51
Dec-21 27 18 - 50 - - - - 50
- 628 - 48 27 - - 702
= equals
Page 9.15
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2021 FACTORS
COINCIDENTAL PEAKS
LOADS FOR JURISDICTIONAL ALLOCATION (CP) Before Temperature Adjustments
Non-FERC FERC
Month Day Hour CA OR WA UT ID WY Total
Jan-21 26 18 143 2,479 678 3,345 443 1,142 3 8,233
Feb-21 18 19 126 2,262 702 3,378 388 1,133 3 7,992
Mar-21 30 8 122 2,335 633 3,086 397 1,076 3 7,653
Apr-21 6 8 117 2,161 545 2,900 363 1,051 2 7,140
May-21 31 18 126 2,115 630 3,550 617 1,066 3 8,106
Jun-21 22 17 123 2,367 793 4,818 591 1,232 4 9,929
Jul-21 6 17 145 2,597 839 4,986 625 1,214 4 10,410
Aug-21 12 17 142 2,751 765 4,891 519 1,233 4 10,305
Sep-21 8 17 112 2,283 727 4,410 482 1,149 4 9,167
Oct-21 12 8 120 2,157 610 3,078 358 1,051 2 7,375
Nov-21 24 9 129 2,302 638 3,113 362 1,115 3 7,661
Dec-21 27 18 139 2,605 783 3,557 457 1,183 4 8,727
1,545 28,414 8,342 45,112 5,602 13,644 39 102,697
+ plus
Adjustment for Coincidental System Peaks Temperature Adjustment
Non-FERC FERC
Month Day Time CA OR WA UT ID WY Total
Jan-21 26 18 9 130 80 95 12 20 346
Feb-21 18 19 1 2 (49) 73 2 (17) 13
Mar-21 30 8 (2) 30 21 6 (3) (3) 48
Apr-21 6 8 7 77 14 30 (1) (12) 115
May-21 31 18 (1) (127) (2) 53 5 2 (69)
Jun-21 22 17 (3) (316) (111) (357) (139) (40) (967)
Jul-21 6 17 (0) (81) (45) (88) (48) (22) (285)
Aug-21 12 17 (1) (243) (50) (22) 23 9 (284)
Sep-21 8 17 0 (45) 10 (43) (18) (16) (112)
Oct-21 12 8 6 81 16 49 4 14 170
Nov-21 24 9 5 134 50 55 13 37 294
Dec-21 27 18 7 55 (15) 45 17 19 128
29 (303) (81) (105) (134) (9) - (603)
= equals
LOADS FOR JURISDICTIONAL ALLOCATION (CP)
Non-FERC FERC
Month Day Hour CA OR WA UT ID WY Total
Jan-21 26 18 152 2,609 758 3,440 455 1,162 3 8,580
Feb-21 18 19 128 2,264 653 3,451 390 1,117 3 8,005
Mar-21 30 8 120 2,366 654 3,092 394 1,073 3 7,701
Apr-21 6 8 124 2,238 559 2,931 362 1,039 2 7,255
May-21 31 18 126 1,988 628 3,603 621 1,068 3 8,037
Jun-21 22 17 120 2,051 681 4,461 452 1,193 4 8,962
Jul-21 6 17 145 2,516 794 4,897 577 1,192 4 10,125
Aug-21 12 17 141 2,508 715 4,869 542 1,241 4 10,021
Sep-21 8 17 112 2,238 737 4,367 464 1,132 4 9,055
Oct-21 12 8 126 2,237 626 3,127 362 1,065 2 7,545
Nov-21 24 9 134 2,436 688 3,168 375 1,151 3 7,955
Dec-21 27 18 146 2,660 768 3,602 473 1,202 4 8,854
1,574 28,110 8,260 45,007 5,468 13,635 39 102,094

Page 9.16
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2021 FACTORS
ENERGY
ACTUAL LOADS (MWh)
Non-FERC FERC
Year Month CA OR WA UT ID WY Total
2021 Jan 77,010 1,351,574 420,495 2,203,174 297,819 805,327 1,975 5,157,373
2021 Feb 67,899 1,241,772 382,797 1,956,404 247,289 736,066 1,654 4,633,881
2021 Mar 69,271 1,278,895 357,443 2,068,719 264,104 779,393 1,697 4,819,522
2021 Apr 66,565 1,113,486 323,515 1,919,382 252,792 727,791 1,452 4,404,983
2021 May 74,336 1,123,147 323,497 2,095,947 350,720 744,817 1,505 4,713,969
2021 Jun 76,254 1,250,416 405,740 2,636,794 460,941 767,671 1,927 5,599,743
2021 Jul 86,201 1,352,288 448,936 2,960,252 460,826 827,676 2,217 6,138,395
2021 Aug 79,709 1,284,345 407,521 2,610,756 348,249 791,796 2,016 5,524,392
2021 Sep 62,535 1,091,566 352,665 2,286,089 266,101 740,622 1,646 4,801,224
2021 Oct 60,107 1,129,163 349,469 2,061,155 220,391 772,494 1,527 4,594,305
2021 Nov 65,584 1,193,160 376,162 2,043,188 254,078 752,568 1,563 4,686,302
2021 Dec 80,355 1,429,840 442,790 2,283,474 296,333 822,453 2,104 5,357,349
865,826 14,839,651 4,591,029 27,125,335 3,719,643 9,268,674 21,282 60,431,440
-(less)
Adjustments for Curtailments, Buy-Throughs and Load No Longer Served (Reductions to Load)
Non-FERC FERC
Year Month CA OR WA UT ID WY Total
2021 Jan - - - (8,649) - - (8,649)
2021 Feb - - - (3,376) - - (3,376)
2021 Mar - - - (4,627) - - (4,627)
2021 Apr - - - (5,952) - - (5,952)
2021 May - - - (7,963) - - (7,963)
2021 Jun - - - (13,874) - - (13,874)
2021 Jul - - - (13,787) - - (13,787)
2021 Aug - - - (13,895) - - (13,895)
2021 Sep - - - (15,018) - - (15,018)
2021 Oct - - - (11,681) - - (11,681)
2021 Nov - - - (11,418) - - (11,418)
2021 Dec - - - (14,779) - - (14,779)
- - - (125,019) - - - (125,019)
=equals
LOADS SERVED FROM COMPANY RESOURCES (NPC)
Non-FERC FERC
Year Month CA OR WA UT ID WY Total
2021 Jan 77,010 1,351,574 420,495 2,194,525 297,819 805,327 1,975 5,148,724
2021 Feb 67,899 1,241,772 382,797 1,953,028 247,289 736,066 1,654 4,630,504
2021 Mar 69,271 1,278,895 357,443 2,064,092 264,104 779,393 1,697 4,814,895
2021 Apr 66,565 1,113,486 323,515 1,913,430 252,792 727,791 1,452 4,399,032
2021 May 74,336 1,123,147 323,497 2,087,984 350,720 744,817 1,505 4,706,006
2021 Jun 76,254 1,250,416 405,740 2,622,920 460,941 767,671 1,927 5,585,869
2021 Jul 86,201 1,352,288 448,936 2,946,465 460,826 827,676 2,217 6,124,608
2021 Aug 79,709 1,284,345 407,521 2,596,861 348,249 791,796 2,016 5,510,497
2021 Sep 62,535 1,091,566 352,665 2,271,071 266,101 740,622 1,646 4,786,206
2021 Oct 60,107 1,129,163 349,469 2,049,474 220,391 772,494 1,527 4,582,625
2021 Nov 65,584 1,193,160 376,162 2,031,770 254,078 752,568 1,563 4,674,885
2021 Dec 80,355 1,429,840 442,790 2,268,695 296,333 822,453 2,104 5,342,570
865,826 14,839,651 4,591,029 27,000,316 3,719,643 9,268,674 21,282 60,306,421
+ plus
Adjustments for Ancillary Services Contracts including Reserves (Additions to Load)
Non-FERC FERC
Year Month CA OR WA UT ID WY Total
2021 Jan - 36,216 - 42 34 - 36,291
2021 Feb - 33,185 - 61 1,177 - 34,423
2021 Mar - 36,643 - 170 97 - 36,909
2021 Apr - 35,398 - 222 2,208 - 37,827
2021 May - 36,785 - 154 835 - 37,774
2021 Jun - 36,539 - 174 936 - 37,649
2021 Jul - 38,043 - 192 3,171 - 41,405
2021 Aug - 37,852 - 560 1,087 - 39,499
2021 Sep - 35,942 - 271 585 - 36,798
2021 Oct - 36,870 - 126 56 - 37,051
2021 Nov - 35,624 - 117 86 - 35,827
2021 Dec - 36,614 - 125 1,343 - 38,081
- 435,709 - 2,213 11,614 - - 449,535
Page 9.17
IDAHO RESULTS OF OPERATIONS
HISTORICAL DECEMBER 2021 FACTORS
ENERGY
= equals
LOADS FOR JURISDICTIONAL ALLOCATION (MWh)
Non-FERC FERC
Year Month CA OR WA UT ID WY Total
2021 Jan 77,010 1,387,790 420,495 2,194,567 297,853 805,327 1,975 5,185,015
2021 Feb 67,899 1,274,957 382,797 1,953,089 248,466 736,066 1,654 4,664,928
2021 Mar 69,271 1,315,538 357,443 2,064,262 264,201 779,393 1,697 4,851,804
2021 Apr 66,565 1,148,884 323,515 1,913,652 255,000 727,791 1,452 4,436,859
2021 May 74,336 1,159,932 323,497 2,088,138 351,555 744,817 1,505 4,743,780
2021 Jun 76,254 1,286,955 405,740 2,623,094 461,877 767,671 1,927 5,623,518
2021 Jul 86,201 1,390,331 448,936 2,946,657 463,997 827,676 2,217 6,166,013
2021 Aug 79,709 1,322,196 407,521 2,597,421 349,336 791,796 2,016 5,549,996
2021 Sep 62,535 1,127,508 352,665 2,271,342 266,686 740,622 1,646 4,823,004
2021 Oct 60,107 1,166,032 349,469 2,049,600 220,446 772,494 1,527 4,619,675
2021 Nov 65,584 1,228,784 376,162 2,031,887 254,165 752,568 1,563 4,710,712
2021 Dec 80,355 1,466,453 442,790 2,268,819 297,676 822,453 2,104 5,380,651
865,826 15,275,360 4,591,029 27,002,528 3,731,257 9,268,674 21,282 60,755,957
+ plus
Temperature Adjustment for Energy
Non-FERC FERC
Year Month CA OR WA UT ID WY Total
2021 Jan 4,009 63,138 26,451 25,912 6,052 1,034 126,595
2021 Feb (573) (15,623) (6,113) 10,291 1,198 (14,728) (25,548)
2021 Mar (395) (22,065) 3,921 666 (1,571) (5,570) (25,015)
2021 Apr 2,641 29,757 3,854 4,158 (599) (4,331) 35,480
2021 May 187 2,224 1,675 (2,468) 2,570 2,715 6,903
2021 Jun (927) (122,210) (42,159) (263,151) (61,161) (16,782) (506,390)
2021 Jul (657) (73,264) (34,424) (144,963) (32,328) (6,136) (291,771)
2021 Aug (147) (39,357) (4,322) 50,340 11,209 4,739 22,462
2021 Sep 14 (10,593) 4,001 (50,641) (7,042) (3,746) (68,006)
2021 Oct 145 10,468 4,902 838 3,292 2,897 22,543
2021 Nov 2,743 63,701 22,643 28,660 5,558 12,069 135,374
2021 Dec 400 20,638 13,242 34,674 7,757 12,175 88,887
7,438 (93,187) (6,330) (305,683) (65,064) (15,664) - (478,489)
= equals
LOADS FOR JURISDICTIONAL ALLOCATION (MWh)
Non-FERC FERC
Year Month CA OR WA UT ID WY Total
2021 Jan 81,019 1,450,928 446,946 2,220,479 303,905 806,360 1,975 5,311,611
2021 Feb 67,325 1,259,334 376,684 1,963,380 249,664 721,338 1,654 4,639,379
2021 Mar 68,876 1,293,473 361,363 2,064,928 262,630 773,823 1,697 4,826,789
2021 Apr 69,206 1,178,641 327,369 1,917,810 254,401 723,461 1,452 4,472,339
2021 May 74,523 1,162,156 325,172 2,085,671 354,124 747,532 1,505 4,750,683
2021 Jun 75,327 1,164,744 363,581 2,359,943 400,717 750,889 1,927 5,117,128
2021 Jul 85,544 1,317,066 414,512 2,801,694 431,668 821,540 2,217 5,874,242
2021 Aug 79,562 1,282,839 403,199 2,647,761 360,545 796,534 2,016 5,572,458
2021 Sep 62,549 1,116,916 356,666 2,220,701 259,644 736,877 1,646 4,754,998
2021 Oct 60,251 1,176,500 354,371 2,050,438 223,739 775,391 1,527 4,642,218
2021 Nov 68,327 1,292,485 398,805 2,060,547 259,723 764,637 1,563 4,846,085
2021 Dec 80,755 1,487,091 456,032 2,303,493 305,433 834,628 2,104 5,469,537
873,264 15,182,173 4,584,699 26,696,845 3,666,193 9,253,011 21,282 60,277,467
Page 9.18
HISTORICAL DECEMBER 2021 FACTORS
IDAHO RESULTS OF OPERATIONS
CALIFORNIA OREGON WASHINGTON WYOMING-PPL UTAH IDAHO WYOMING-UPL FERC TOTAL
Subtotal 873,264 15,182,173 4,584,699 8,124,737 26,696,845 3,666,193 1,128,274 21,282 Ref Page 9.16
System Energy Factor 1.4487% 25.1871% 7.6060% 13.4789% 44.2899% 6.0822% 1.8718% 0.0353% 100.00%Ref Page 9.16
Divisional Energy - Pacific 3.0359% 52.7803% 15.9385% 28.2453% 0.0000% 0.0000% 0.0000% 0.0000% 100.00%
Divisional Energy - Utah 0.0000% 0.0000% 0.0000% 0.0000% 84.7180% 11.6341% 3.5804% 0.0675% 100.00%
System Generation Factor 1.5188% 26.9469% 7.9697% 12.1885% 44.1357% 5.5373% 1.6658% 0.0373% 100.00%Ref Page 9.14
Divisional Generation - Pacific 3.1236% 55.4191% 16.3905% 25.0668% 0.0000% 0.0000% 0.0000% 0.0000% 100.00%
Divisional Generation - Utah 0.0000% 0.0000% 0.0000% 0.0000% 85.9070% 10.7780% 3.2423% 0.0726% 100.00%
System Capacity (kw)
Accord 1,574.5 28,110.1 8,260.4 12,004.6 45,007.4 5,467.9 1,630.5 38.8 102,094.1 Ref Page 9.14
Modified Accord 1,574.5 28,110.1 8,260.4 12,004.6 45,007.4 5,467.9 1,630.5 38.8 102,094.1 Ref Page 9.14
Rolled-In 1,574.5 28,110.1 8,260.4 12,004.6 45,007.4 5,467.9 1,630.5 38.8 102,094.1 Ref Page 9.14
Rolled-In with Hydro Adj. 1,574.5 28,110.1 8,260.4 12,004.6 45,007.4 5,467.9 1,630.5 38.8 102,094.1 Ref Page 9.14
Rolled-In with Off-Sys Adj. 1,574.5 28,110.1 8,260.4 12,004.6 45,007.4 5,467.9 1,630.5 38.8 102,094.1 Ref Page 9.14
System Capacity Factor
Accord 1.5422% 27.5335% 8.0909% 11.7583% 44.0843% 5.3557% 1.5971% 0.0380% 100.00%Ref Page 9.14
Modified Accord 1.5422% 27.5335% 8.0909% 11.7583% 44.0843% 5.3557% 1.5971% 0.0380% 100.00%Ref Page 9.14
Rolled-In 1.5422% 27.5335% 8.0909% 11.7583% 44.0843% 5.3557% 1.5971% 0.0380% 100.00%Ref Page 9.14
Rolled-In with Hydro Adj. 1.5422% 27.5335% 8.0909% 11.7583% 44.0843% 5.3557% 1.5971% 0.0380% 100.00%Ref Page 9.14
Rolled-In with Off-Sys Adj. 1.5422% 27.5335% 8.0909% 11.7583% 44.0843% 5.3557% 1.5971% 0.0380% 100.00%Ref Page 9.14
System Energy (kwh)
Accord 873,264 15,182,173 4,584,699 8,124,737 26,696,845 3,666,193 1,128,274 21,282 60,277,467 Ref Page 9.16
Modified Accord 873,264 15,182,173 4,584,699 8,124,737 26,696,845 3,666,193 1,128,274 21,282 60,277,467 Ref Page 9.16
Rolled-In 873,264 15,182,173 4,584,699 8,124,737 26,696,845 3,666,193 1,128,274 21,282 60,277,467 Ref Page 9.16
Rolled-In with Hydro Adj. 873,264 15,182,173 4,584,699 8,124,737 26,696,845 3,666,193 1,128,274 21,282 60,277,467 Ref Page 9.16
Rolled-In with Off-Sys Adj. 873,264 15,182,173 4,584,699 8,124,737 26,696,845 3,666,193 1,128,274 21,282 60,277,467 Ref Page 9.16
System Energy Factor
Accord 1.4487% 25.1871% 7.6060% 13.4789% 44.2899% 6.0822% 1.8718% 0.0353% 100.00%Ref Page 9.16
Modified Accord 1.4487% 25.1871% 7.6060% 13.4789% 44.2899% 6.0822% 1.8718% 0.0353% 100.00%Ref Page 9.16
Rolled-In 1.4487% 25.1871% 7.6060% 13.4789% 44.2899% 6.0822% 1.8718% 0.0353% 100.00%Ref Page 9.16
Rolled-In with Hydro Adj. 1.4487% 25.1871% 7.6060% 13.4789% 44.2899% 6.0822% 1.8718% 0.0353% 100.00%Ref Page 9.16
Rolled-In with Off-Sys Adj. 1.4487% 25.1871% 7.6060% 13.4789% 44.2899% 6.0822% 1.8718% 0.0353% 100.00%Ref Page 9.16
System Generation Factor
Accord 1.5188% 26.9469% 7.9697% 12.1885% 44.1357% 5.5373% 1.6658% 0.0373% 100.00%Ref Page 9.14
Modified Accord 1.5188% 26.9469% 7.9697% 12.1885% 44.1357% 5.5373% 1.6658% 0.0373% 100.00%Ref Page 9.14
Rolled-In 1.5188% 26.9469% 7.9697% 12.1885% 44.1357% 5.5373% 1.6658% 0.0373% 100.00%Ref Page 9.14
Rolled-In with Hydro Adj. 1.5188% 26.9469% 7.9697% 12.1885% 44.1357% 5.5373% 1.6658% 0.0373% 100.00%Ref Page 9.14
Rolled-In with Off-Sys Adj. 1.5188% 26.9469% 7.9697% 12.1885% 44.1357% 5.5373% 1.6658% 0.0373% 100.00%Ref Page 9.14
Page 9.19
IDAHO Results of Operations
HISTORICAL DECEMBER 2021 FACTOR
Period Ending December 2021
2020 Protocol Adjustmen
Total California Oregon Washington Utah Idaho Wyoming FERC
2020 Protocol Baseline ECD (10,164,000) - (11,000,000) - - 836,000 - -
2020 Protocol Wyoming QF Adjustment (5,000,000) - - - - - (5,000,000) -
2020 Protocol Adjustmen (15,164,000) - (11,000,000) - - 836,000 (5,000,000) -
Page 9.20
B1. REVENUE

Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4118000 GAINS-DISP OF ALLOW ALOW Sales of S02 Allowances SE (0) (0) (0) (0) (0) (0) (0) (0) -
4118000 Total (0) (0) (0) (0) (0) (0) (0) (0) -
4211000 GAIN DISPOS PROP DISP Sale of Utility Plant OR 425 - 425 - - - - - -
4211000 GAIN DISPOS PROP DISP Sale of Utility Plant SO (2,789) (61) (780) (217) (364) (1,215) (153) (1) -
4211000 Total (2,364) (61) (355) (217) (364) (1,215) (153) (1) -
4212000 LOSS DISPOS PROP DISP Sale of Utility Plant OR 1 - 1 - - - - - -
4212000 LOSS DISPOS PROP DISP Sale of Utility Plant SO 0 0 0 0 0 0 0 0 -
4212000 Total 1 0 1 0 0 0 0 0 -
4401000 RESIDENTIAL SALES RETL Retail Sales CA 50,757 50,757 - - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales IDU 84,693 - - - - - 84,693 - -
4401000 RESIDENTIAL SALES RETL Retail Sales OR 643,379 - 643,379 - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales UT 849,867 - - - - 849,867 - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA 154,034 - - 154,034 - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYP 98,068 - - - 98,068 - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYU 12,355 - - - 12,355 - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA (1,790) - - (1,790) - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales CA (703) (703) - - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales IDU (303) - - - - - (303) - -
4401000 RESIDENTIAL SALES RETL Retail Sales OR (1,473) - (1,473) - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales UT (767) - - - - (767) - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA (1,317) - - (1,317) - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYP (371) - - - (371) - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales UT 10,282 - - - - 10,282 - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA 43 - - 43 - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYP (118) - - - (118) - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales CA (203) (203) - - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales IDU 1,142 - - - - - 1,142 - -
4401000 RESIDENTIAL SALES RETL Retail Sales OR 1,565 - 1,565 - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales UT 4,815 - - - - 4,815 - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA 3,255 - - 3,255 - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYP 1,875 - - - 1,875 - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYU (176) - - - (176) - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales CA 1,234 1,234 - - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales IDU 50 - - - - - 50 - -
4401000 RESIDENTIAL SALES RETL Retail Sales OR 2,462 - 2,462 - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA 899 - - 899 - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYP 131 - - - 131 - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales OTHER 3,158 - - - - - - - 3,158
4401000 RESIDENTIAL SALES RETL Retail Sales IDU (2) - - - - - (2) - -
4401000 RESIDENTIAL SALES RETL Retail Sales OR (1,459) - (1,459) - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales UT (2,959) - - - - (2,959) - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA (465) - - (465) - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales CA 20 20 - - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales IDU 61 - - - - - 61 - -
4401000 RESIDENTIAL SALES RETL Retail Sales OR 227 - 227 - - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales UT 214 - - - - 214 - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WA 67 - - 67 - - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales WYP 128 - - - 128 - - - -
4401000 RESIDENTIAL SALES RETL Retail Sales OTHER 3,485 - - - - - - - 3,485
4401000 RESIDENTIAL SALES RETL Retail Sales OTHER 239 - - - - - - - 239
4401000 RESIDENTIAL SALES RETL Retail Sales OTHER 37,402 - - - - - - - 37,402
4401000 RESIDENTIAL SALES RETL Retail Sales OTHER 27 - - - - - - - 27
4401000 RESIDENTIAL SALES RETL Retail Sales OTHER 5,094 - - - - - - - 5,094
4401000 RESIDENTIAL SALES RETL Retail Sales OTHER 31 - - - - - - - 31
4401000 Total 1,958,954 51,105 644,700 154,727 111,892 861,453 85,642 - 49,436
4421000 COMMERCIAL SALES RETL Retail Sales CA 32,507 32,507 - - - - - - -
Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4421000 COMMERCIAL SALES RETL Retail Sales IDU 46,415 - - - - - 46,415 - -
4421000 COMMERCIAL SALES RETL Retail Sales OR 469,450 - 469,450 - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales UT 748,065 - - - - 748,065 - - -
4421000 COMMERCIAL SALES RETL Retail Sales WA 127,244 - - 127,244 - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WYP 105,713 - - - 105,713 - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WYU 10,672 - - - 10,672 - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WA 70 - - 70 - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales CA (412) (412) - - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales IDU (183) - - - - - (183) - -
4421000 COMMERCIAL SALES RETL Retail Sales OR 3,222 - 3,222 - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales UT (347) - - - - (347) - - -
4421000 COMMERCIAL SALES RETL Retail Sales WA (428) - - (428) - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WYP (570) - - - (570) - - - -
4421000 COMMERCIAL SALES RETL Retail Sales UT 11,988 - - - - 11,988 - - -
4421000 COMMERCIAL SALES RETL Retail Sales WA 40 - - 40 - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WYP (155) - - - (155) - - - -
4421000 COMMERCIAL SALES RETL Retail Sales CA 487 487 - - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales IDU (8) - - - - - (8) - -
4421000 COMMERCIAL SALES RETL Retail Sales OR (4,287) - (4,287) - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales UT 2,628 - - - - 2,628 - - -
4421000 COMMERCIAL SALES RETL Retail Sales WA 2,293 - - 2,293 - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WYP (1,338) - - - (1,338) - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WYU (79) - - - (79) - - - -
4421000 COMMERCIAL SALES RETL Retail Sales CA 763 763 - - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales IDU 33 - - - - - 33 - -
4421000 COMMERCIAL SALES RETL Retail Sales OR 2,292 - 2,292 - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WA 830 - - 830 - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales WYP 172 - - - 172 - - - -
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 2,295 - - - - - - - 2,295
4421000 COMMERCIAL SALES RETL Retail Sales IDU (0) - - - - - (0) - -
4421000 COMMERCIAL SALES RETL Retail Sales OR (162) - (162) - - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales UT (218) - - - - (218) - - -
4421000 COMMERCIAL SALES RETL Retail Sales WA (43) - - (43) - - - - -
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 3,503 - - - - - - - 3,503
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 174 - - - - - - - 174
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 27,434 - - - - - - - 27,434
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 1,716 - - - - - - - 1,716
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 87 - - - - - - - 87
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 1,633 - - - - - - - 1,633
4421000 COMMERCIAL SALES RETL Retail Sales OTHER 63 - - - - - - - 63
4421000 Total 1,593,558 33,344 470,515 130,005 114,416 762,116 46,257 - 36,906
4422000 IND SLS/EXCL IRRIG RETL Retail Sales CA 6,324 6,324 - - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales IDU 12,660 - - - - - 12,660 - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OR 107,343 - 107,343 - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales UT 328,354 - - - - 328,354 - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WA 55,331 - - 55,331 - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WYP 305,481 - - - 305,481 - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WYU 62,612 - - - 62,612 - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales IDU 90,704 - - - - - 90,704 - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales UT 141,169 - - - - 141,169 - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WA (1,574) - - (1,574) - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales CA (80) (80) - - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales IDU (189) - - - - - (189) - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OR 241 - 241 - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales UT (463) - - - - (463) - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WA 925 - - 925 - - - - -
Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WYP 416 - - - 416 - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales UT 10,959 - - - - 10,959 - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WA 21 - - 21 - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WYP (709) - - - (709) - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales CA (145) (145) - - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales IDU (721) - - - - - (721) - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OR (1,419) - (1,419) - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales UT 2,550 - - - - 2,550 - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WA 466 - - 466 - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WYP (771) - - - (771) - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WYU 904 - - - 904 - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales CA 184 184 - - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales IDU 111 - - - - - 111 - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OR 1,212 - 1,212 - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WA 255 - - 255 - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WYP 795 - - - 795 - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 526 - - - - - - - 526
4422000 IND SLS/EXCL IRRIG RETL Retail Sales IDU (0) - - - - - (0) - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OR (6) - (6) - - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales UT (37) - - - - (37) - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales WA (5) - - (5) - - - - -
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 1,859 - - - - - - - 1,859
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 48 - - - - - - - 48
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 11,144 - - - - - - - 11,144
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 395 - - - - - - - 395
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 2,299 - - - - - - - 2,299
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 528 - - - - - - - 528
4422000 IND SLS/EXCL IRRIG RETL Retail Sales OTHER 13 - - - - - - - 13
4422000 Total 1,139,710 6,283 107,371 55,420 368,728 482,532 102,564 - 16,812
4423000 INDUST SALES-IRRIG RETL Retail Sales CA 14,395 14,395 - - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales IDU 60,683 - - - - - 60,683 - -
4423000 INDUST SALES-IRRIG RETL Retail Sales OR 23,786 - 23,786 - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales UT 19,934 - - - - 19,934 - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WA 15,391 - - 15,391 - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WYP 2,209 - - - 2,209 - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WYU 632 - - - 632 - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales OR (8) - (8) - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales UT (3) - - - - (3) - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WA (10) - - (10) - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales OTHER 125 - - - - - - - 125
4423000 INDUST SALES-IRRIG RETL Retail Sales CA 344 344 - - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales IDU 43 - - - - - 43 - -
4423000 INDUST SALES-IRRIG RETL Retail Sales OR 264 - 264 - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WA 45 - - 45 - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WYP 4 - - - 4 - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WA (119) - - (119) - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales CA (183) (183) - - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales IDU (227) - - - - - (227) - -
4423000 INDUST SALES-IRRIG RETL Retail Sales OR (61) - (61) - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales UT (28) - - - - (28) - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WA 543 - - 543 - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WYP (11) - - - (11) - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales UT 370 - - - - 370 - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WA 5 - - 5 - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WYP (4) - - - (4) - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales CA 5 5 - - - - - - -
Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4423000 INDUST SALES-IRRIG RETL Retail Sales IDU (1,183) - - - - - (1,183) - -
4423000 INDUST SALES-IRRIG RETL Retail Sales OR (540) - (540) - - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales UT 139 - - - - 139 - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WA (2,038) - - (2,038) - - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WYP 13 - - - 13 - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales WYU 1 - - - 1 - - - -
4423000 INDUST SALES-IRRIG RETL Retail Sales OTHER 145 - - - - - - - 145
4423000 INDUST SALES-IRRIG RETL Retail Sales OTHER 8 - - - - - - - 8
4423000 INDUST SALES-IRRIG RETL Retail Sales OTHER 3,124 - - - - - - - 3,124
4423000 INDUST SALES-IRRIG RETL Retail Sales OTHER 3 - - - - - - - 3
4423000 INDUST SALES-IRRIG RETL Retail Sales OTHER 4 - - - - - - - 4
4423000 Total 137,801 14,561 23,441 13,816 2,845 20,413 59,316 - 3,409
4441000 PUB ST/HWY LIGHT RETL Retail Sales CA 368 368 - - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales IDU 535 - - - - - 535 - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales OR 4,952 - 4,952 - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales UT 6,116 - - - - 6,116 - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WA 540 - - 540 - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WYP 1,597 - - - 1,597 - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WYU 298 - - - 298 - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales CA (5) (5) - - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales IDU (3) - - - - - (3) - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales OR 6 - 6 - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales UT (6) - - - - (6) - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WA 2 - - 2 - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WYU (5) - - - (5) - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales UT 86 - - - - 86 - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WYP (1) - - - (1) - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales CA (11) (11) - - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales IDU (1) - - - - - (1) - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales OR 110 - 110 - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales UT (167) - - - - (167) - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WA (12) - - (12) - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WYP (10) - - - (10) - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WYU (8) - - - (8) - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales CA 6 6 - - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales IDU 0 - - - - - 0 - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales OR 7 - 7 - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WA 6 - - 6 - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WYP 1 - - - 1 - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales OTHER 24 - - - - - - - 24
4441000 PUB ST/HWY LIGHT RETL Retail Sales OR (2) - (2) - - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales UT (1) - - - - (1) - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales WA (27) - - (27) - - - - -
4441000 PUB ST/HWY LIGHT RETL Retail Sales OTHER 13 - - - - - - - 13
4441000 PUB ST/HWY LIGHT RETL Retail Sales OTHER 0 - - - - - - - 0
4441000 PUB ST/HWY LIGHT RETL Retail Sales OTHER 206 - - - - - - - 206
4441000 PUB ST/HWY LIGHT RETL Retail Sales OTHER 0 - - - - - - - 0
4441000 Total 14,615 358 5,072 509 1,873 6,028 531 - 244
4471000 ON-SYS WHOLE-FIRM OSSR On-System Sales for Resale FERC 13,227 - - - - - - 13,227 -
4471000 ON-SYS WHOLE-FIRM OSSR On-System Sales for Resale UT (74) - - - - (74) - - -
4471000 Total 13,154 - - - - (74) - 13,227 -
4471300 POST MERGER FIRM RSLE Sales for Resale SG 8,859 135 2,387 706 1,227 3,910 491 3 -
4471300 Total 8,859 135 2,387 706 1,227 3,910 491 3 -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG 230,024 3,494 61,984 18,332 31,868 101,523 12,737 86 -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG 8 0 2 1 1 3 0 0 -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG (1,097) (17) (296) (87) (152) (484) (61) (0) -
Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG (66,371) (1,008) (17,885) (5,290) (9,195) (29,293) (3,675) (25) -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG 2,904 44 783 231 402 1,282 161 1 -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG 4 0 1 0 1 2 0 0 -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG 124 2 33 10 17 55 7 0 -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG 26 0 7 2 4 11 1 0 -
4471400 S/T FIRM WHOLESALE RSLE Sales for Resale SG 10,216 155 2,753 814 1,415 4,509 566 4 -
4471400 Total 175,839 2,671 47,383 14,014 24,361 77,608 9,737 66 -
4472000 SLS FOR RESL-SURP RSLE Sales for Resale SG (4,001) (61) (1,078) (319) (554) (1,766) (222) (1) -
4472000 SLS FOR RESL-SURP RSLE Sales for Resale SG 7 0 2 1 1 3 0 0 -
4472000 SLS FOR RESL-SURP RSLE Sales for Resale SG 37,165 564 10,015 2,962 5,149 16,403 2,058 14 -
4472000 SLS FOR RESL-SURP RSLE Sales for Resale SG (37,165) (564) (10,015) (2,962) (5,149) (16,403) (2,058) (14) -
4472000 Total (3,994) (61) (1,076) (318) (553) (1,763) (221) (1) -
4475000 OFF-SYS - NON FIRM RSLE Sales for Resale SE (2,295) (33) (578) (175) (352) (1,016) (140) (1) -
4475000 Total (2,295) (33) (578) (175) (352) (1,016) (140) (1) -
4476100 BOOKOUTS NETTED-GAIN RSLE Sales for Resale SG 2,068 31 557 165 287 913 115 1 -
4476100 Total 2,068 31 557 165 287 913 115 1 -
4476200 TRADING NETTED-GAINS RSLE Sales for Resale SG 40 1 11 3 6 18 2 0 -
4476200 Total 40 1 11 3 6 18 2 0 -
4479000 TRANS SRVC RSLE Sales for Resale FERC 90 - - - - - - 90 -
4479000 Total 90 - - - - - - 90 -
4501000 FORF DISC/INT-RES OREV Other Revenue CA (0) (0) - - - - - - -
4501000 FORF DISC/INT-RES OREV Other Revenue IDU 263 - - - - - 263 - -
4501000 FORF DISC/INT-RES OREV Other Revenue OR 33 - 33 - - - - - -
4501000 FORF DISC/INT-RES OREV Other Revenue UT 3,728 - - - - 3,728 - - -
4501000 FORF DISC/INT-RES OREV Other Revenue WA (1) - - (1) - - - - -
4501000 FORF DISC/INT-RES OREV Other Revenue WYP 611 - - - 611 - - - -
4501000 FORF DISC/INT-RES OREV Other Revenue WYU 62 - - - 62 - - - -
4501000 Total 4,695 (0) 33 (1) 673 3,728 263 - -
4502000 FORF DISC/INT-COMM OREV Other Revenue CA (1) (1) - - - - - - -
4502000 FORF DISC/INT-COMM OREV Other Revenue IDU 27 - - - - - 27 - -
4502000 FORF DISC/INT-COMM OREV Other Revenue OR 6 - 6 - - - - - -
4502000 FORF DISC/INT-COMM OREV Other Revenue UT 926 - - - - 926 - - -
4502000 FORF DISC/INT-COMM OREV Other Revenue WA (0) - - (0) - - - - -
4502000 FORF DISC/INT-COMM OREV Other Revenue WYP 126 - - - 126 - - - -
4502000 FORF DISC/INT-COMM OREV Other Revenue WYU 21 - - - 21 - - - -
4502000 Total 1,104 (1) 6 (0) 147 926 27 - -
4503000 FORF DISC/INT-IND OREV Other Revenue IDU 80 - - - - - 80 - -
4503000 FORF DISC/INT-IND OREV Other Revenue OR (5) - (5) - - - - - -
4503000 FORF DISC/INT-IND OREV Other Revenue UT 270 - - - - 270 - - -
4503000 FORF DISC/INT-IND OREV Other Revenue WA (0) - - (0) - - - - -
4503000 FORF DISC/INT-IND OREV Other Revenue WYP 74 - - - 74 - - - -
4503000 FORF DISC/INT-IND OREV Other Revenue WYU 23 - - - 23 - - - -
4503000 Total 443 - (5) (0) 97 270 80 - -
4504000 GOVT MUNI/ALL OTH OREV Other Revenue IDU 10 - - - - - 10 - -
4504000 GOVT MUNI/ALL OTH OREV Other Revenue OR 0 - 0 - - - - - -
4504000 GOVT MUNI/ALL OTH OREV Other Revenue UT 145 - - - - 145 - - -
4504000 GOVT MUNI/ALL OTH OREV Other Revenue WYP 9 - - - 9 - - - -
4504000 GOVT MUNI/ALL OTH OREV Other Revenue WYU 2 - - - 2 - - - -
4504000 Total 166 - 0 - 11 145 10 - -
4511000 ACCOUNT SERV CHG OREV Other Revenue CA 412 412 - - - - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue IDU 51 - - - - - 51 - -
4511000 ACCOUNT SERV CHG OREV Other Revenue OR 1,056 - 1,056 - - - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue UT 3,936 - - - - 3,936 - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue WA 54 - - 54 - - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue WYP 87 - - - 87 - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue WYU 6 - - - 6 - - - -
Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4511000 ACCOUNT SERV CHG OREV Other Revenue CA 9 9 - - - - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue IDU 37 - - - - - 37 - -
4511000 ACCOUNT SERV CHG OREV Other Revenue OR 152 - 152 - - - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue UT 343 - - - - 343 - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue WA 34 - - 34 - - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue WYP 58 - - - 58 - - - -
4511000 ACCOUNT SERV CHG OREV Other Revenue WYU 6 - - - 6 - - - -
4511000 Total 6,240 421 1,208 88 156 4,280 88 - -
4511500 CUSTOMER BILL CR OREV Other Revenue OR (0) - (0) - - - - - -
4511500 Total (0) - (0) - - - - - -
4512000 TAMPER/RECONNECT OREV Other Revenue CA 0 0 - - - - - - -
4512000 TAMPER/RECONNECT OREV Other Revenue IDU 0 - - - - - 0 - -
4512000 TAMPER/RECONNECT OREV Other Revenue OR 5 - 5 - - - - - -
4512000 TAMPER/RECONNECT OREV Other Revenue SO 0 0 0 0 0 0 0 0 -
4512000 TAMPER/RECONNECT OREV Other Revenue UT 0 - - - - 0 - - -
4512000 TAMPER/RECONNECT OREV Other Revenue WA 0 - - 0 - - - - -
4512000 TAMPER/RECONNECT OREV Other Revenue WYP 0 - - - 0 - - - -
4512000 Total 7 0 5 0 0 0 0 0 -
4513000 OTHER OREV Other Revenue CA 30 30 - - - - - - -
4513000 OTHER OREV Other Revenue IDU 11 - - - - - 11 - -
4513000 OTHER OREV Other Revenue OR 281 - 281 - - - - - -
4513000 OTHER OREV Other Revenue SO 10 0 3 1 1 4 1 0 -
4513000 OTHER OREV Other Revenue UT 782 - - - - 782 - - -
4513000 OTHER OREV Other Revenue WA 399 - - 399 - - - - -
4513000 OTHER OREV Other Revenue WYP 220 - - - 220 - - - -
4513000 OTHER OREV Other Revenue WYU 5 - - - 5 - - - -
4513000 OTHER OREV Other Revenue CA 7 7 - - - - - - -
4513000 OTHER OREV Other Revenue IDU 32 - - - - - 32 - -
4513000 OTHER OREV Other Revenue OR 14 - 14 - - - - - -
4513000 OTHER OREV Other Revenue UT 548 - - - - 548 - - -
4513000 OTHER OREV Other Revenue WA 46 - - 46 - - - - -
4513000 Total 2,385 38 298 445 226 1,335 43 0 -
4530000 SLS WATER & W PWR OREV Other Revenue SG 9 0 3 1 1 4 1 0 -
4530000 Total 9 0 3 1 1 4 1 0 -
4541000 RENTS - COMMON OREV Other Revenue CA 3 3 - - - - - - -
4541000 RENTS - COMMON OREV Other Revenue IDU 1 - - - - - 1 - -
4541000 RENTS - COMMON OREV Other Revenue OR 857 - 857 - - - - - -
4541000 RENTS - COMMON OREV Other Revenue SG 768 12 207 61 106 339 43 0 -
4541000 RENTS - COMMON OREV Other Revenue SO 2,778 60 777 216 362 1,210 152 1 -
4541000 RENTS - COMMON OREV Other Revenue UT 1,392 - - - - 1,392 - - -
4541000 RENTS - COMMON OREV Other Revenue WA 11 - - 11 - - - - -
4541000 RENTS - COMMON OREV Other Revenue WYP 14 - - - 14 - - - -
4541000 RENTS - COMMON OREV Other Revenue WYU 9 - - - 9 - - - -
4541000 RENTS - COMMON OREV Other Revenue CA 558 558 - - - - - - -
4541000 RENTS - COMMON OREV Other Revenue IDU 161 - - - - - 161 - -
4541000 RENTS - COMMON OREV Other Revenue OR 2,948 - 2,948 - - - - - -
4541000 RENTS - COMMON OREV Other Revenue UT 2,190 - - - - 2,190 - - -
4541000 RENTS - COMMON OREV Other Revenue WA 698 - - 698 - - - - -
4541000 RENTS - COMMON OREV Other Revenue WYP 323 - - - 323 - - - -
4541000 RENTS - COMMON OREV Other Revenue OR 3 - 3 - - - - - -
4541000 RENTS - COMMON OREV Other Revenue SG 3 0 1 0 0 1 0 0 -
4541000 RENTS - COMMON OREV Other Revenue UT 4 - - - - 4 - - -
4541000 RENTS - COMMON OREV Other Revenue WA 0 - - 0 - - - - -
4541000 RENTS - COMMON OREV Other Revenue WYP 5 - - - 5 - - - -
4541000 RENTS - COMMON OREV Other Revenue CA 1 1 - - - - - - -
4541000 RENTS - COMMON OREV Other Revenue IDU 0 - - - - - 0 - -
Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4541000 RENTS - COMMON OREV Other Revenue OR 260 - 260 - - - - - -
4541000 RENTS - COMMON OREV Other Revenue UT 234 - - - - 234 - - -
4541000 RENTS - COMMON OREV Other Revenue WA 53 - - 53 - - - - -
4541000 RENTS - COMMON OREV Other Revenue WYP 13 - - - 13 - - - -
4541000 RENTS - COMMON OREV Other Revenue CA 5 5 - - - - - - -
4541000 RENTS - COMMON OREV Other Revenue IDU (0) - - - - - (0) - -
4541000 RENTS - COMMON OREV Other Revenue OR (0) - (0) - - - - - -
4541000 RENTS - COMMON OREV Other Revenue UT (44) - - - - (44) - - -
4541000 RENTS - COMMON OREV Other Revenue WA (2) - - (2) - - - - -
4541000 RENTS - COMMON OREV Other Revenue WYP (2) - - - (2) - - - -
4541000 RENTS - COMMON OREV Other Revenue SG 360 5 97 29 50 159 20 0 -
4541000 RENTS - COMMON OREV Other Revenue SO 0 0 0 0 0 0 0 0 -
4541000 RENTS - COMMON OREV Other Revenue SO 0 0 0 0 0 0 0 0 -
4541000 RENTS - COMMON OREV Other Revenue OR 0 - 0 - - - - - -
4541000 RENTS - COMMON OREV Other Revenue CA 18 18 - - - - - - -
4541000 RENTS - COMMON OREV Other Revenue IDU 3 - - - - - 3 - -
4541000 RENTS - COMMON OREV Other Revenue OR 586 - 586 - - - - - -
4541000 RENTS - COMMON OREV Other Revenue UT 87 - - - - 87 - - -
4541000 RENTS - COMMON OREV Other Revenue WA 183 - - 183 - - - - -
4541000 RENTS - COMMON OREV Other Revenue WYP 10 - - - 10 - - - -
4541000 RENTS - COMMON OREV Other Revenue SG 65 1 18 5 9 29 4 0 -
4541000 RENTS - COMMON OREV Other Revenue SO 262 6 73 20 34 114 14 0 -
4541000 Total 14,820 669 5,827 1,275 935 5,715 398 1 -
4543000 MCI FOGWIRE REVENUES OREV Other Revenue SG 3,357 51 904 268 465 1,481 186 1 -
4543000 Total 3,357 51 904 268 465 1,481 186 1 -
4545000 VERT BRIDGE REVENUES OREV Other Revenue SG 9 0 2 1 1 4 0 0 -
4545000 Total 9 0 2 1 1 4 0 0 -
4561100 Other Wheeling Rev OREV Other Revenue SG 2,486 38 670 198 344 1,097 138 1 -
4561100 Other Wheeling Rev OREV Other Revenue SG (4) (0) (1) (0) (1) (2) (0) (0) -
4561100 Other Wheeling Rev OREV Other Revenue SG 4,155 63 1,120 331 576 1,834 230 2 -
4561100 Other Wheeling Rev OREV Other Revenue SG 387 6 104 31 54 171 21 0 -
4561100 Other Wheeling Rev OREV Other Revenue SG 3,153 48 850 251 437 1,392 175 1 -
4561100 Other Wheeling Rev OREV Other Revenue SG 1,842 28 496 147 255 813 102 1 -
4561100 Other Wheeling Rev OREV Other Revenue SG 2,572 39 693 205 356 1,135 142 1 -
4561100 Other Wheeling Rev OREV Other Revenue SG 4,476 68 1,206 357 620 1,975 248 2 -
4561100 Other Wheeling Rev OREV Other Revenue SG 6 0 2 0 1 3 0 0 -
4561100 Other Wheeling Rev OREV Other Revenue SG 12 0 3 1 2 5 1 0 -
4561100 Other Wheeling Rev OREV Other Revenue SG 36 1 10 3 5 16 2 0 -
4561100 Other Wheeling Rev OREV Other Revenue SG 718 11 193 57 99 317 40 0 -
4561100 Other Wheeling Rev OREV Other Revenue SG 386 6 104 31 54 171 21 0 -
4561100 Other Wheeling Rev OREV Other Revenue SG 7 0 2 1 1 3 0 0 -
4561100 Total 20,232 307 5,452 1,612 2,803 8,930 1,120 8 -
4561910 S/T FIRM WHEEL REV OREV Other Revenue SG 7,117 108 1,918 567 986 3,141 394 3 -
4561910 Total 7,117 108 1,918 567 986 3,141 394 3 -
4561920 L/T FIRM WHEEL REV OREV Other Revenue SG 16,620 252 4,478 1,325 2,303 7,335 920 6 -
4561920 L/T FIRM WHEEL REV OREV Other Revenue SG 7,971 121 2,148 635 1,104 3,518 441 3 -
4561920 L/T FIRM WHEEL REV OREV Other Revenue SG 27,583 419 7,433 2,198 3,821 12,174 1,527 10 -
4561920 L/T FIRM WHEEL REV OREV Other Revenue SG 48,996 744 13,203 3,905 6,788 21,625 2,713 18 -
4561920 Total 101,170 1,537 27,262 8,063 14,016 44,652 5,602 38 -
4561930 NON-FIRM WHEEL REV OREV Other Revenue SE 36,985 536 9,315 2,813 5,677 16,381 2,249 13 -
4561930 NON-FIRM WHEEL REV OREV Other Revenue SE 270 4 68 21 41 120 16 0 -
4561930 Total 37,255 540 9,383 2,834 5,719 16,500 2,266 13 -
4561990 TRANSMN REV REFUND OREV Other Revenue SG (3,946) (60) (1,063) (315) (547) (1,742) (219) (1) -
4561990 Total (3,946) (60) (1,063) (315) (547) (1,742) (219) (1) -
4562100 USE OF FACIL REV OREV Other Revenue SG 17 0 5 1 2 7 1 0 -
4562100 Total 17 0 5 1 2 7 1 0 -
Electric Operations Revenue (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Group Code Secondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4562300 MISC OTHER REV OREV Other Revenue UT 24 - - - - 24 - - -
4562300 MISC OTHER REV OREV Other Revenue WYU 0 - - - 0 - - - -
4562300 MISC OTHER REV OREV Other Revenue WA (4) - - (4) - - - - -
4562300 MISC OTHER REV OREV Other Revenue SG 2,187 33 589 174 303 965 121 1 -
4562300 MISC OTHER REV OREV Other Revenue SG (22) (0) (6) (2) (3) (10) (1) (0) -
4562300 MISC OTHER REV OREV Other Revenue SG 15,365 233 4,140 1,225 2,129 6,781 851 6 -
4562300 MISC OTHER REV OREV Other Revenue SG 585 9 158 47 81 258 32 0 -
4562300 MISC OTHER REV OREV Other Revenue SG 149 2 40 12 21 66 8 0 -
4562300 MISC OTHER REV OREV Other Revenue WYP 86 - - - 86 - - - -
4562300 MISC OTHER REV OREV Other Revenue SG (21) (0) (6) (2) (3) (9) (1) (0) -
4562300 MISC OTHER REV OREV Other Revenue SG 10,451 159 2,816 833 1,448 4,613 579 4 -
4562300 MISC OTHER REV OREV Other Revenue SG 8 0 2 1 1 4 0 0 -
4562300 MISC OTHER REV OREV Other Revenue SG 363 6 98 29 50 160 20 0 -
4562300 MISC OTHER REV OREV Other Revenue SG 763 12 205 61 106 337 42 0 -
4562300 MISC OTHER REV OREV Other Revenue OTHER (1) - - - - - - - (1)
4562300 MISC OTHER REV OREV Other Revenue OTHER 1 - - - - - - - 1
4562300 Total 29,933 453 8,038 2,373 4,218 13,189 1,652 11 -
4562310 EIM - MISCELLANEOUS OREV Other Revenue SG 15 0 4 1 2 6 1 0 -
4562310 Total 15 0 4 1 2 6 1 0 -
4562400 M&S INVENTORY SALES OREV Other Revenue SG 2 0 0 0 0 1 0 0 -
4562400 M&S INVENTORY SALES OREV Other Revenue SO 154 3 43 12 20 67 8 0 -
4562400 M&S INVENTORY SALES OREV Other Revenue UT 572 - - - - 572 - - -
4562400 M&S INVENTORY SALES OREV Other Revenue WYP 1 - - - 1 - - - -
4562400 Total 728 3 43 12 21 640 9 0 -
4562500 M&S INV COST OF SALE OREV Other Revenue UT (568) - - - - (568) - - -
4562500 Total (568) - - - - (568) - - -
4562700 RNW ENRGY CRDT SALES OREV Other Revenue SG (923) (14) (249) (74) (128) (407) (51) (0) -
4562700 RNW ENRGY CRDT SALES OREV Other Revenue SG 100 2 27 8 14 44 6 0 -
4562700 RNW ENRGY CRDT SALES OREV Other Revenue SG 7,247 110 1,953 578 1,004 3,199 401 3 -
4562700 RNW ENRGY CRDT SALES OREV Other Revenue OTHER 1,368 - - - - - - - 1,368
4562700 RNW ENRGY CRDT SALES OREV Other Revenue SG (0) (0) (0) (0) (0) (0) (0) (0) -
4562700 RNW ENRGY CRDT SALES OREV Other Revenue OTHER 8 - - - - - - - 8
4562700 RNW ENRGY CRDT SALES OREV Other Revenue OTHER 5,957 - - - - - - - 5,957
4562700 Total 13,757 98 1,731 512 890 2,836 356 2 7,333
4562800 CA GHG Emission Allo OREV Other Revenue OTHER 12,115 - - - - - - - 12,115
4562800 CA GHG Emission Allo OREV Other Revenue OTHER (12,115) - - - - - - - (12,115)
4562800 CA GHG Emission Allo OREV Other Revenue OTHER 7,543 - - - - - - - 7,543
4562800 CA GHG Emission Allo OREV Other Revenue OTHER 118 - - - - - - - 118
4562800 Total 7,660 - - - - - - - 7,660
4563500 Oth Elec Rev-Def Trn OREV Other Revenue OR 6,846 - 6,846 - - - - - -
4563500 Total 6,846 - 6,846 - - - - - -
Grand Total 5,289,490 112,500 1,367,330 386,393 655,188 2,316,400 316,418 13,460 121,800
B2. O&M EXPENSE

Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5000000 OPER SUPV & ENG 0 OPERATION SUPERVISION AND ENGINEERING SG 13,240 201 3,568 1,055 1,834 5,844 733 5 -
5000000 Total 13,240 201 3,568 1,055 1,834 5,844 733 5 -
5001000 OPER SUPV & ENG 0 OPERATION SUPERVISION AND ENGINEERING SG 462 7 125 37 64 204 26 0 -
5001000 Total 462 7 125 37 64 204 26 0 -
5010000 FUEL CONSUMED 0 FUEL CONSUMED SE 3,073 45 774 234 472 1,361 187 1 -
5010000 Total 3,073 45 774 234 472 1,361 187 1 -
5011000 FUEL CONSUMED-COAL 0 FUEL CONSUMED - COAL SE 625,058 9,055 157,434 47,542 95,951 276,838 38,017 221 -
5011000 Total 625,058 9,055 157,434 47,542 95,951 276,838 38,017 221 -
5011200 FUEL - OVRBDN AMORT 0 FUEL - OVERBURDEN AMORTIZATION IDU (144) - - - - - (144) - -
5011200 FUEL - OVRBDN AMORT 0 FUEL - OVERBURDEN AMORTIZATION WYP (281) - - - (281) - - - -
5011200 Total (425) - - - (281) - (144) - -
5011300 FUEL-COAL DC UMWA PE 0 FUEL-COAL DC UMWA PENSION WD (NON-NPC)SE 2,845 41 716 216 437 1,260 173 1 -
5011300 Total 2,845 41 716 216 437 1,260 173 1 -
5011500 FUEL REG CST DFRL AM 0 FUEL - REG COST DEFERRAL & AMORTZ SE 564 8 142 43 87 250 34 0 -
5011500 Total 564 8 142 43 87 250 34 0 -
5012000 FUEL HAND-COAL 0 FUEL HANDLING COSTS - COAL SE 6,914 100 1,742 526 1,061 3,062 421 2 -
5012000 Total 6,914 100 1,742 526 1,061 3,062 421 2 -
5013000 START UP FUEL - GAS 0 START UP FUEL - GAS SE 377 5 95 29 58 167 23 0 -
5013000 Total 377 5 95 29 58 167 23 0 -
5013500 FUEL CONSUMED-GAS 0 FUEL CONSUMED - GAS SE 17,651 256 4,446 1,343 2,709 7,817 1,074 6 -
5013500 Total 17,651 256 4,446 1,343 2,709 7,817 1,074 6 -
5014000 FUEL CONSUMED-DIESEL 0 FUEL CONSUMED - DIESEL SE 9 0 2 1 1 4 1 0 -
5014000 Total 9 0 2 1 1 4 1 0 -
5014500 START UP FUEL-DIESEL 0 START UP FUEL - DIESEL SE 4,971 72 1,252 378 763 2,202 302 2 -
5014500 Total 4,971 72 1,252 378 763 2,202 302 2 -
5015000 FUEL CONS-RES DISP 0 FUEL CONSUMED - RESIDUAL DISPOSAL SE 72 1 18 5 11 32 4 0 -
5015000 Total 72 1 18 5 11 32 4 0 -
5015100 ASH & ASH BYPRD SALE 0 ASH & ASH BYPRODUCTS SALES SE 27 0 7 2 4 12 2 0 -
5015100 Total 27 0 7 2 4 12 2 0 -
5020000 STEAM EXPENSES 0 STEAM EXPENSES SG 36,491 554 9,833 2,908 5,056 16,106 2,021 14 -
5020000 Total 36,491 554 9,833 2,908 5,056 16,106 2,021 14 -
5022000 STM EXP - FLYASH 0 STEAM EXPENSES - FLYASH FACILITY SG 7,213 110 1,944 575 999 3,183 399 3 -
5022000 Total 7,213 110 1,944 575 999 3,183 399 3 -
5023000 STM EXP BOTTOM ASH 0 STEAM EXPENSES - BOTTOM ASH FACILITY SG 734 11 198 58 102 324 41 0 -
5023000 Total 734 11 198 58 102 324 41 0 -
5024000 STM EXP SCRUBBER 0 STEAM EXPENSES - SCRUBBER SG 10,882 165 2,932 867 1,508 4,803 603 4 -
5024000 Total 10,882 165 2,932 867 1,508 4,803 603 4 -
5029000 STM EXP - OTHER 0 STEAM EXPENSES - ALL OTHER SG 18,856 286 5,081 1,503 2,612 8,322 1,044 7 -
5029000 Total 18,856 286 5,081 1,503 2,612 8,322 1,044 7 -
5030000 STEAM FRM OTH SRCS 0 STEAM FROM OTHER SOURCES SE 5,404 78 1,361 411 830 2,393 329 2 -
5030000 Total 5,404 78 1,361 411 830 2,393 329 2 -
5050000 ELECTRIC EXPENSES 0 ELECTRIC EXPENSES SG 886 13 239 71 123 391 49 0 -
5050000 Total 886 13 239 71 123 391 49 0 -
5051000 ELEC EXP GENERAL 0 ELECTRIC EXPENSES - GENERAL SG 30 0 8 2 4 13 2 0 -
5051000 Total 30 0 8 2 4 13 2 0 -
5060000 MISC STEAM PWR EXP 0 MISCELLANEOUS STEAM POWER EXPENSES SG 47,796 726 12,879 3,809 6,622 21,095 2,647 18 -
5060000 Total 47,796 726 12,879 3,809 6,622 21,095 2,647 18 -
5061000 MISC STM EXP - CON 0 MISC STEAM EXP - CONSUMABLES SG 1,761 27 475 140 244 777 98 1 -
5061000 Total 1,761 27 475 140 244 777 98 1 -
5061100 MISC STM EXP PLCLU 0 MISC STEAM EXP - PLANT CLEANUP SG 1,592 24 429 127 221 703 88 1 -
5061100 Total 1,592 24 429 127 221 703 88 1 -
5061200 MISC STM EXP UNMTG 0 MISC STEAM EXP - UNION MEETINGS SG 11 0 3 1 2 5 1 0 -
5061200 Total 11 0 3 1 2 5 1 0 -
5061300 MISC STM EXP COMPT 0 MISC STEAM EXP - COMPUTER EXP SG 521 8 140 42 72 230 29 0 -
5061300 Total 521 8 140 42 72 230 29 0 -
5061400 MISC STM EXP OFFIC 0 MISC STEAM EXP - OFFICE ADMINISTRATION SG 1,230 19 331 98 170 543 68 0 -
5061400 Total 1,230 19 331 98 170 543 68 0 -
5061500 MISC STM EXP COMM 0 MISC STEAM EXP - COMMUNICATIONS SG 251 4 68 20 35 111 14 0 -
5061500 Total 251 4 68 20 35 111 14 0 -
5062000 MISC STM - ENVRMNT 0 MISC STEAM - ENVIRONMENTAL SG 4,112 62 1,108 328 570 1,815 228 2 -
5062000 Total 4,112 62 1,108 328 570 1,815 228 2 -
5063000 MISC STEAM JVA CR 0 MISC STEAM POWER EXPENSES - JVA CUTBACK SG (35,650) (541) (9,606) (2,841) (4,939) (15,734) (1,974) (13) -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5063000 Total (35,650) (541) (9,606) (2,841) (4,939) (15,734) (1,974) (13) -
5064000 MISC STM EXP RCRT 0 MISC STEAM EXP - RECRUIT / STAFF SG 15 0 4 1 2 7 1 0 -
5064000 Total 15 0 4 1 2 7 1 0 -
5065000 MISC STM EXP - SEC 0 MISC STEAM EXP - SECURITY SG 527 8 142 42 73 232 29 0 -
5065000 Total 527 8 142 42 73 232 29 0 -
5066000 MISC STM EXP -SFTY 0 MISC STEAM EXP - SAFETY SG 690 10 186 55 96 304 38 0 -
5066000 Total 690 10 186 55 96 304 38 0 -
5067000 MISC STM EXP TRNNG 0 MISC STEAM EXP - TRAINING SG 3,956 60 1,066 315 548 1,746 219 1 -
5067000 Total 3,956 60 1,066 315 548 1,746 219 1 -
5069000 MISC STM EXP WTSPY 0 MISC STEAM EXP - WATER SUPPLY SG 963 15 260 77 133 425 53 0 -
5069000 Total 963 15 260 77 133 425 53 0 -
5069900 MISC STM EXP MISC 0 MISC STEAM EXP - MISCELLANEOUS SG 3,085 47 831 246 427 1,361 171 1 -
5069900 Total 3,085 47 831 246 427 1,361 171 1 -
5070000 RENTS (STEAM GEN)0 RENTS (STEAM GENERATION)SG 463 7 125 37 64 204 26 0 -
5070000 Total 463 7 125 37 64 204 26 0 -
5100000 MNT SUPERV & ENG 0 MAINTENANCE SUPERVISION AND ENGINEERING SG 1,708 26 460 136 237 754 95 1 -
5100000 Total 1,708 26 460 136 237 754 95 1 -
5101000 MNTNCE SUPVSN &ENG 0 MAINTENANCE SUPERVISION AND ENGINEERING SG 3,567 54 961 284 494 1,574 198 1 -
5101000 Total 3,567 54 961 284 494 1,574 198 1 -
5110000 MNT OF STRUCTURES 0 MAINTENANCE OF STRUCTURES SG 1,759 27 474 140 244 776 97 1 -
5110000 Total 1,759 27 474 140 244 776 97 1 -
5111000 MNT OF STRUCTURES 0 MAINT OF STRUCTURES BOILER & STRUCTURES SG 2,513 38 677 200 348 1,109 139 1 -
5111000 Total 2,513 38 677 200 348 1,109 139 1 -
5111100 MNT STRCT PMP PLNT 0 MAINT OF STRUCT-WATER SUPPLY-PUMP PLANT SG 928 14 250 74 129 410 51 0 -
5111100 Total 928 14 250 74 129 410 51 0 -
5111200 MNT STRCT WASTE WT 0 MAINT OF STRUCTURES - WASTE WATER SG 660 10 178 53 91 291 37 0 -
5111200 Total 660 10 178 53 91 291 37 0 -
5112000 STRUCTURAL SYSTEMS 0 MAINT OF STRUCTURES - BUILDINGS SG 9,068 138 2,444 723 1,256 4,002 502 3 -
5112000 Total 9,068 138 2,444 723 1,256 4,002 502 3 -
5114000 MNT OF STRCT CATH 0 MAINT OF STRUCTURES - CATHODIC PROTECTIO SG 29 0 8 2 4 13 2 0 -
5114000 Total 29 0 8 2 4 13 2 0 -
5116000 MNT STRCT DAM RIVR 0 MAINT OF STRUCTURES - DAMS AND RIVERS SG 47 1 13 4 6 21 3 0 -
5116000 Total 47 1 13 4 6 21 3 0 -
5117000 MNT STRCT FIRE PRT 0 5117000/0 SG 1,270 19 342 101 176 561 70 0 -
5117000 Total 1,270 19 342 101 176 561 70 0 -
5118000 MNT STRCT-GROUNDS 0 5118000/0 SG 633 10 171 50 88 279 35 0 -
5118000 Total 633 10 171 50 88 279 35 0 -
5119000 MNT OF STRCT-HVAC 0 5119000/0 SG 2,062 31 556 164 286 910 114 1 -
5119000 Total 2,062 31 556 164 286 910 114 1 -
5119900 MNT OF STRCT-MISC 0 5119900/0 SG 624 9 168 50 87 276 35 0 -
5119900 Total 624 9 168 50 87 276 35 0 -
5120000 MANT OF BOILR PLNT 0 5120000/0 SG 9,404 143 2,534 749 1,303 4,151 521 4 -
5120000 Total 9,404 143 2,534 749 1,303 4,151 521 4 -
5121000 MNT BOILR-AIR HTR 0 5121000/0 SG 6,351 96 1,712 506 880 2,803 352 2 -
5121000 Total 6,351 96 1,712 506 880 2,803 352 2 -
5121100 MNT BOILR-CHEM FD 0 5121100/0 SG 156 2 42 12 22 69 9 0 -
5121100 Total 156 2 42 12 22 69 9 0 -
5121200 MNT BOILR-CL HANDL 0 5121200/0 SG 4,044 61 1,090 322 560 1,785 224 2 -
5121200 Total 4,044 61 1,090 322 560 1,785 224 2 -
5121400 MNT BOIL-DEMINERLZ 0 5121400/0 SG 419 6 113 33 58 185 23 0 -
5121400 Total 419 6 113 33 58 185 23 0 -
5121500 MNT BOIL-EXTRC STM 0 5121500/0 SG 370 6 100 30 51 164 21 0 -
5121500 Total 370 6 100 30 51 164 21 0 -
5121600 MNT BOILR-FLYASH 0 5121600/0 SG 3,715 56 1,001 296 515 1,640 206 1 -
5121600 Total 3,715 56 1,001 296 515 1,640 206 1 -
5121700 MNT BOIL-FUEL OIL 0 5121700/0 SG 591 9 159 47 82 261 33 0 -
5121700 Total 591 9 159 47 82 261 33 0 -
5121800 MNT BOIL-FEEDWATR 0 5121800/0 SG 3,941 60 1,062 314 546 1,739 218 1 -
5121800 Total 3,941 60 1,062 314 546 1,739 218 1 -
5121900 MNT BOIL-FRZ PRTEC 0 5121900/0 SG 34 1 9 3 5 15 2 0 -
5121900 Total 34 1 9 3 5 15 2 0 -
5122000 MNT BOILR-AUX SYST 0 5122000/0 SG 461 7 124 37 64 204 26 0 -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5122000 Total 461 7 124 37 64 204 26 0 -
5122100 MNT BOILR-MAIN STM 0 5122100/0 SG 1,975 30 532 157 274 872 109 1 -
5122100 Total 1,975 30 532 157 274 872 109 1 -
5122200 MNT BOIL-PLVRZD CL 0 5122200/0 SG 6,027 92 1,624 480 835 2,660 334 2 -
5122200 Total 6,027 92 1,624 480 835 2,660 334 2 -
5122300 MNT BOIL-PRECIP/BAG 0 5122300/0 SG 2,639 40 711 210 366 1,165 146 1 -
5122300 Total 2,639 40 711 210 366 1,165 146 1 -
5122400 MNT BOIL-PRTRT WTR 0 5122400/0 SG 271 4 73 22 38 120 15 0 -
5122400 Total 271 4 73 22 38 120 15 0 -
5122500 MNT BOIL-RV OSMSIS 0 5122500/0 SG 169 3 45 13 23 75 9 0 -
5122500 Total 169 3 45 13 23 75 9 0 -
5122600 MNT BOIL-RHEAT ST 0 5122600/0 SG 408 6 110 33 57 180 23 0 -
5122600 Total 408 6 110 33 57 180 23 0 -
5122800 MNT BOIL-SOOTBLWG 0 5122800/0 SG 1,751 27 472 140 243 773 97 1 -
5122800 Total 1,751 27 472 140 243 773 97 1 -
5122900 MNT BOILR-SCRUBBER 0 5122900/0 SG 5,881 89 1,585 469 815 2,595 326 2 -
5122900 Total 5,881 89 1,585 469 815 2,595 326 2 -
5123000 MNT BOILR-BOTM ASH 0 5123000/0 SG 2,411 37 650 192 334 1,064 134 1 -
5123000 Total 2,411 37 650 192 334 1,064 134 1 -
5123100 MNT BOIL-WTR TRTMT 0 5123100/0 SG 423 6 114 34 59 187 23 0 -
5123100 Total 423 6 114 34 59 187 23 0 -
5123200 MNT BOIL-CNTL SUPT 0 5123200/0 SG 537 8 145 43 74 237 30 0 -
5123200 Total 537 8 145 43 74 237 30 0 -
5123300 MAINT GEO GATH SYS 0 5123300/0 SG 182 3 49 14 25 80 10 0 -
5123300 Total 182 3 49 14 25 80 10 0 -
5123400 MAINT OF BOILERS 0 5123400/0 SG 1,727 26 465 138 239 762 96 1 -
5123400 Total 1,727 26 465 138 239 762 96 1 -
5124000 MNT BOILR-CONTROLS 0 5124000/0 SG 905 14 244 72 125 399 50 0 -
5124000 Total 905 14 244 72 125 399 50 0 -
5125000 MNT BOILER-DRAFT 0 5125000/0 SG 2,530 38 682 202 351 1,117 140 1 -
5125000 Total 2,530 38 682 202 351 1,117 140 1 -
5126000 MNT BOILR-FIRESIDE 0 5126000/0 SG 1,278 19 344 102 177 564 71 0 -
5126000 Total 1,278 19 344 102 177 564 71 0 -
5127000 MNT BLR-BEARNG WTR 0 5127000/0 SG 129 2 35 10 18 57 7 0 -
5127000 Total 129 2 35 10 18 57 7 0 -
5128000 MNT BOILR WTR/STMD 0 5128000/0 SG 6,958 106 1,875 555 964 3,071 385 3 -
5128000 Total 6,958 106 1,875 555 964 3,071 385 3 -
5129000 MNT BOIL-COMP AIR 0 5129000/0 SG 252 4 68 20 35 111 14 0 -
5129000 Total 252 4 68 20 35 111 14 0 -
5129900 MAINT BOILER-MISC 0 5129900/0 SG 371 6 100 30 51 164 21 0 -
5129900 Total 371 6 100 30 51 164 21 0 -
5130000 MAINT ELEC PLANT 0 5130000/0 SG 3,785 57 1,020 302 524 1,671 210 1 -
5130000 Total 3,785 57 1,020 302 524 1,671 210 1 -
5131000 MAINT ELEC AC 0 5131000/0 SG 15,251 232 4,110 1,215 2,113 6,731 844 6 -
5131000 Total 15,251 232 4,110 1,215 2,113 6,731 844 6 -
5131100 MAINT/LUBE-OIL SYS 0 5131100/0 SG 652 10 176 52 90 288 36 0 -
5131100 Total 652 10 176 52 90 288 36 0 -
5131300 MAINT/PREVENT ROUT 0 5131300/0 SG 14 0 4 1 2 6 1 0 -
5131300 Total 14 0 4 1 2 6 1 0 -
5131400 MAINT/MAIN TURBINE 0 5131400/0 SG 5,763 88 1,553 459 798 2,544 319 2 -
5131400 Total 5,763 88 1,553 459 798 2,544 319 2 -
5132000 MAINT ALARMS/INFO 0 5132000/0 SG 1,455 22 392 116 202 642 81 1 -
5132000 Total 1,455 22 392 116 202 642 81 1 -
5133000 MAINT/AIR-COOL-CON 0 5133000/0 SG 22 0 6 2 3 10 1 0 -
5133000 Total 22 0 6 2 3 10 1 0 -
5134000 MAINT/COMPNT COOL 0 5134000/0 SG 221 3 60 18 31 97 12 0 -
5134000 Total 221 3 60 18 31 97 12 0 -
5135000 MAINT/COMPNT AUXIL 0 5135000/0 SG 883 13 238 70 122 390 49 0 -
5135000 Total 883 13 238 70 122 390 49 0 -
5137000 MAINT-COOLING TOWR 0 5137000/0 SG 1,818 28 490 145 252 802 101 1 -
5137000 Total 1,818 28 490 145 252 802 101 1 -
5138000 MAINT-CIRCUL WATER 0 5138000/0 SG 1,050 16 283 84 145 463 58 0 -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5138000 Total 1,050 16 283 84 145 463 58 0 -
5139000 MAINT-ELECT - DC 0 5139000/0 SG 243 4 65 19 34 107 13 0 -
5139000 Total 243 4 65 19 34 107 13 0 -
5139900 MNT ELEC PLT-MISC 0 5139900/0 SG 41 1 11 3 6 18 2 0 -
5139900 Total 41 1 11 3 6 18 2 0 -
5140000 MAINT MISC STM PLN 0 5140000/0 SG 3,608 55 972 288 500 1,592 200 1 -
5140000 Total 3,608 55 972 288 500 1,592 200 1 -
5141000 MISC STM-COMP AIR 0 5141000/0 SG 806 12 217 64 112 356 45 0 -
5141000 Total 806 12 217 64 112 356 45 0 -
5142000 MISC STM PLT-CONSU 0 5142000/0 SG 459 7 124 37 64 203 25 0 -
5142000 Total 459 7 124 37 64 203 25 0 -
5144000 MISC STM PLNT-LAB 0 5144000/0 SG 260 4 70 21 36 115 14 0 -
5144000 Total 260 4 70 21 36 115 14 0 -
5145000 MAINT MISC-SM TOOL 0 5145000/0 SG 694 11 187 55 96 306 38 0 -
5145000 Total 694 11 187 55 96 306 38 0 -
5146000 MAINT/PAGING SYS 0 5146000/0 SG 156 2 42 12 22 69 9 0 -
5146000 Total 156 2 42 12 22 69 9 0 -
5147000 MAINT/PLANT EQUIP 0 5147000/0 SG 1,240 19 334 99 172 547 69 0 -
5147000 Total 1,240 19 334 99 172 547 69 0 -
5148000 MAINT/PLT-VEHICLES 0 5148000/0 SG 1,979 30 533 158 274 874 110 1 -
5148000 Total 1,979 30 533 158 274 874 110 1 -
5149000 MAINT MISC-OTHER 0 5149000/0 SG 269 4 72 21 37 119 15 0 -
5149000 Total 269 4 72 21 37 119 15 0 -
5149500 MAINT STM PLT-ENV AM 566700 Environmental Cost Amortization SG 1,750 27 472 140 243 773 97 1 -
5149500 Total 1,750 27 472 140 243 773 97 1 -
5350000 OPER SUPERV & ENG 0 5350000/0 SG-P 8,213 125 2,213 655 1,138 3,625 455 3 -
5350000 OPER SUPERV & ENG 0 5350000/0 SG-U 1,998 30 538 159 277 882 111 1 -
5350000 Total 10,211 155 2,751 814 1,415 4,507 565 4 -
5360000 WATER FOR POWER 0 5360000/0 SG-P 237 4 64 19 33 105 13 0 -
5360000 Total 237 4 64 19 33 105 13 0 -
5370000 HYDRAULIC EXPENSES 0 5370000/0 SG-P 2,689 41 724 214 372 1,187 149 1 -
5370000 Total 2,689 41 724 214 372 1,187 149 1 -
5371000 HYDRO/FISH & WILD 0 5371000/0 SG-P 565 9 152 45 78 249 31 0 -
5371000 HYDRO/FISH & WILD 0 5371000/0 SG-U 104 2 28 8 14 46 6 0 -
5371000 Total 669 10 180 53 93 295 37 0 -
5372000 HYDRO/HATCHERY EXP 0 5372000/0 SG-P 176 3 48 14 24 78 10 0 -
5372000 Total 176 3 48 14 24 78 10 0 -
5374000 HYDRO/OTH REC FAC 0 5374000/0 SG-P 256 4 69 20 36 113 14 0 -
5374000 HYDRO/OTH REC FAC 0 5374000/0 SG-U 26 0 7 2 4 12 1 0 -
5374000 Total 283 4 76 23 39 125 16 0 -
5379000 HYDRO EXPENSE-OTH 0 5379000/0 SG-P 588 9 158 47 81 259 33 0 -
5379000 HYDRO EXPENSE-OTH 0 5379000/0 SG-U 142 2 38 11 20 63 8 0 -
5379000 Total 730 11 197 58 101 322 40 0 -
5390000 MSC HYD PWR GEN EX 0 5390000/0 SG-P 12,319 187 3,320 982 1,707 5,437 682 5 -
5390000 MSC HYD PWR GEN EX 0 5390000/0 SG-U 6,735 102 1,815 537 933 2,973 373 3 -
5390000 Total 19,055 289 5,135 1,519 2,640 8,410 1,055 7 -
5400000 RENTS (HYDRO GEN)0 5400000/0 SG-P 1,827 28 492 146 253 807 101 1 -
5400000 RENTS (HYDRO GEN)0 5400000/0 SG-U 63 1 17 5 9 28 3 0 -
5400000 Total 1,891 29 509 151 262 834 105 1 -
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 890 14 240 71 123 393 49 0 -
5420000 MAINT OF STRUCTURE 0 5420000/0 SG-U 72 1 19 6 10 32 4 0 -
5420000 Total 961 15 259 77 133 424 53 0 -
5430000 MNT DAMS & WTR SYS 0 5430000/0 SG-P 673 10 181 54 93 297 37 0 -
5430000 MNT DAMS & WTR SYS 0 5430000/0 SG-U 237 4 64 19 33 105 13 0 -
5430000 Total 910 14 245 73 126 402 50 0 -
5440000 MAINT OF ELEC PLNT 0 5440000/0 SG-U 83 1 22 7 11 36 5 0 -
5440000 Total 83 1 22 7 11 36 5 0 -
5441000 PRIME MOVERS & GEN 0 5441000/0 SG-P 858 13 231 68 119 378 47 0 -
5441000 PRIME MOVERS & GEN 0 5441000/0 SG-U 95 1 25 8 13 42 5 0 -
5441000 Total 952 14 257 76 132 420 53 0 -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5442000 ACCESS ELEC EQUIP 0 5442000/0 SG-P 648 10 175 52 90 286 36 0 -
5442000 ACCESS ELEC EQUIP 0 5442000/0 SG-U 139 2 37 11 19 61 8 0 -
5442000 Total 787 12 212 63 109 347 44 0 -
5450000 MNT MISC HYDRO PLT 0 5450000/0 SG-P 12 0 3 1 2 5 1 0 -
5450000 Total 12 0 3 1 2 5 1 0 -
5451000 MNT-FISH/WILDLIFE 0 5451000/0 SG-P 981 15 264 78 136 433 54 0 -
5451000 Total 981 15 264 78 136 433 54 0 -
5454000 MAINT-OTH REC FAC 0 5454000/0 SG-P 0 0 0 0 0 0 0 0 -
5454000 Total 0 0 0 0 0 0 0 0 -
5455000 MAINT-RDS/TRAIL/BR 0 5455000/0 SG-P 502 8 135 40 70 222 28 0 -
5455000 MAINT-RDS/TRAIL/BR 0 5455000/0 SG-U 370 6 100 30 51 163 21 0 -
5455000 Total 873 13 235 70 121 385 48 0 -
5459000 MAINT HYDRO-OTHER 0 5459000/0 SG (25,151) (382) (6,777) (2,004) (3,484) (11,101) (1,393) (9) -
5459000 MAINT HYDRO-OTHER 0 5459000/0 SG-P 1,526 23 411 122 211 673 84 1 -
5459000 MAINT HYDRO-OTHER 0 5459000/0 SG-U 451 7 122 36 62 199 25 0 -
5459000 Total (23,174) (352) (6,245) (1,847) (3,211) (10,228) (1,283) (9) -
5459500 MAINT OF HYDRO PLT-E 566700 Environmental Cost Amortization SG-P 118 2 32 9 16 52 7 0 -
5459500 Total 118 2 32 9 16 52 7 0 -
5460000 OPER SUPERV & ENG 0 5460000/0 SG 316 5 85 25 44 139 17 0 -
5460000 Total 316 5 85 25 44 139 17 0 -
5471000 NATURAL GAS 0 5471000/0 SE 333,860 4,837 84,090 25,393 51,250 147,866 20,306 118 -
5471000 Total 333,860 4,837 84,090 25,393 51,250 147,866 20,306 118 -
5480000 GENERATION EXP 0 5480000/0 SG 17,000 258 4,581 1,355 2,355 7,503 941 6 -
5480000 Total 17,000 258 4,581 1,355 2,355 7,503 941 6 -
5490000 MIS OTH PWR GEN EX 0 5490000/0 OR (0) - (0) - - - - - -
5490000 MIS OTH PWR GEN EX 0 5490000/0 SG 8,841 134 2,382 705 1,225 3,902 490 3 -
5490000 Total 8,841 134 2,382 705 1,225 3,902 490 3 -
5500000 RENTS (OTHER GEN)0 5500000/0 OR 376 - 376 - - - - - -
5500000 RENTS (OTHER GEN)0 5500000/0 SG 9,858 150 2,656 786 1,366 4,351 546 4 -
5500000 Total 10,235 150 3,033 786 1,366 4,351 546 4 -
5520000 MAINT OF STRUCTURE 0 5520000/0 SG 3,041 46 820 242 421 1,342 168 1 -
5520000 Total 3,041 46 820 242 421 1,342 168 1 -
5530000 MNT GEN & ELEC PLT 0 5530000/0 SG 21,377 325 5,760 1,704 2,962 9,435 1,184 8 -
5530000 Total 21,377 325 5,760 1,704 2,962 9,435 1,184 8 -
5540000 MNT MSC OTH PWR GN 0 5540000/0 SG 1,187 18 320 95 164 524 66 0 -
5540000 Total 1,187 18 320 95 164 524 66 0 -
5546000 MISC PLANT EQUIP 0 5546000/0 SG 15 0 4 1 2 7 1 0 -
5546000 Total 15 0 4 1 2 7 1 0 -
5549500 MAINT OF OTH PWR PLT 566700 Environmental Cost Amortization SG 2,003 30 540 160 277 884 111 1 -
5549500 Total 2,003 30 540 160 277 884 111 1 -
5550000 PURCHASED POWER 0 PURCHASED POWER SG 232 4 62 18 32 102 13 0 -
5550000 Total 232 4 62 18 32 102 13 0 -
5552400 RENEW ENRGY CR PURCH 0 RENEWABLE ENERGY CREDIT PURCHASES OTHER 8,246 - - - - - - - 8,246
5552400 Total 8,246 - - - - - - - 8,246
5552500 OTH/INT/REC/DEL 0 5552500/0 SE 17,044 247 4,293 1,296 2,616 7,549 1,037 6 -
5552500 Total 17,044 247 4,293 1,296 2,616 7,549 1,037 6 -
5552700 PURCH POWER-UT SITUS 0 PURCHASED POWER-UT SITUS UT 11,365 - - - - 11,365 - - -
5552700 Total 11,365 - - - - 11,365 - - -
5555700 NPC Deferral Mchnsm 0 NPC DEFERRAL MECHANISMS OTHER (97,065) - - - - - - - (97,065)
5555700 Total (97,065) - - - - - - - (97,065)
5555900 Short-Term Firm Whls 0 Short-Term Firm Wholesale Purchases SG 423,328 6,430 114,074 33,738 58,649 186,838 23,441 158 -
5555900 Total 423,328 6,430 114,074 33,738 58,649 186,838 23,441 158 -
5556300 FIRM ENERGY PURCH 0 5556300/0 SG 458,627 6,966 123,586 36,551 63,539 202,418 25,396 171 -
5556300 Total 458,627 6,966 123,586 36,551 63,539 202,418 25,396 171 -
5556400 FIRM DEMAND PURCH 0 5556400/0 SG 35,786 544 9,643 2,852 4,958 15,794 1,982 13 -
5556400 Total 35,786 544 9,643 2,852 4,958 15,794 1,982 13 -
5556700 POST-MERG FIRM PUR 0 5556700/0 SG (11,684) (177) (3,149) (931) (1,619) (5,157) (647) (4) -
5556700 Total (11,684) (177) (3,149) (931) (1,619) (5,157) (647) (4) -
5556710 EIM - FIRM PURCHASES 0 EIM - FIRM PURCHASES/DEMAND & ENERGY SG (167,675) (2,547) (45,183) (13,363) (23,230) (74,004) (9,285) (63) -
5556710 Total (167,675) (2,547) (45,183) (13,363) (23,230) (74,004) (9,285) (63) -
5558000 PUR PWR-UNDR CAP LEA 0 5558000/0 SG 4,145 63 1,117 330 574 1,830 230 2 -
5558000 Total 4,145 63 1,117 330 574 1,830 230 2 -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5560000 SYS CTRL & LD DISP 0 5560000/0 SG 475 7 128 38 66 209 26 0 -
5560000 Total 475 7 128 38 66 209 26 0 -
5570000 OTHER EXPENSES 0 5570000/0 SE 9 0 2 1 1 4 1 0 -
5570000 OTHER EXPENSES 0 5570000/0 SG 33,449 508 9,014 2,666 4,634 14,763 1,852 12 -
5570000 Total 33,458 508 9,016 2,666 4,635 14,767 1,853 12 -
5573000 OTHER EXPENSES-DSM I 0 5573000/0 SG (12) (0) (3) (1) (2) (5) (1) (0) -
5573000 Total (12) (0) (3) (1) (2) (5) (1) (0) -
5579000 OTH EXP-ST SITUS ACT 0 OTHER EXPENSES - STATE SITUS ACTIVITY IDU 3,849 - - - - - 3,849 - -
5579000 OTH EXP-ST SITUS ACT 0 OTHER EXPENSES - STATE SITUS ACTIVITY OR 2,311 - 2,311 - - - - - -
5579000 Total 6,161 - 2,311 - - - 3,849 - -
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 (175) - - - (175) - - - -
5579100 Total (140) - - - (175) 35 - - -
5600000 OPER SUPERV & ENG 0 5600000/0 SG 10,250 156 2,762 817 1,420 4,524 568 4 -
5600000 Total 10,250 156 2,762 817 1,420 4,524 568 4 -
5612000 LD - MONITOR & OPER 0 5612000/0 SG 6,923 105 1,865 552 959 3,055 383 3 -
5612000 Total 6,923 105 1,865 552 959 3,055 383 3 -
5614000 SCHED, SYS CTR & DSP 0 "SCHEDULING, SYSTEM CONTROL & DISPATCH S SG 173 3 47 14 24 76 10 0 -
5614000 Total 173 3 47 14 24 76 10 0 -
5614010 EIM - SCHEDULING,SYS 0 "EIM - SCHEDULING, SYS CNTRL & DISPATCH"SG 826 13 223 66 114 364 46 0 -
5614010 Total 826 13 223 66 114 364 46 0 -
5615000 REL PLAN & STDS DEV 0 Reliability Planning & Standards Develop SG 2,389 36 644 190 331 1,054 132 1 -
5615000 Total 2,389 36 644 190 331 1,054 132 1 -
5616000 TRANS SVC STUDIES 0 TRANSMISSION SERVICE STUDIES SG 62 1 17 5 9 27 3 0 -
5616000 Total 62 1 17 5 9 27 3 0 -
5617000 GEN INTERCNCT STUD 0 GENERATION INTERCONNECTION STUDIES SG 1,551 24 418 124 215 685 86 1 -
5617000 Total 1,551 24 418 124 215 685 86 1 -
5618000 REL PLN & STAND SVCS 0 RELIABILITY PLANNING & STANDARDS DEVELOP SG 5,672 86 1,529 452 786 2,504 314 2 -
5618000 Total 5,672 86 1,529 452 786 2,504 314 2 -
5620000 STATION EXP(TRANS)0 5620000/0 SG 3,333 51 898 266 462 1,471 185 1 -
5620000 Total 3,333 51 898 266 462 1,471 185 1 -
5630000 OVERHEAD LINE EXP 0 5630000/0 SG 1,247 19 336 99 173 550 69 0 -
5630000 Total 1,247 19 336 99 173 550 69 0 -
5650000 TRNS ELEC BY OTHRS 0 5650000/0 SG (83) (1) (22) (7) (12) (37) (5) (0) -
5650000 Total (83) (1) (22) (7) (12) (37) (5) (0) -
5650010 EIM - TRANSM OF ELEC 0 EIM - TRANSM OF ELEC BY OTHERS SG 2,557 39 689 204 354 1,128 142 1 -
5650010 Total 2,557 39 689 204 354 1,128 142 1 -
5651000 S/T FIRM WHEELING 0 5651000/0 SG 10,969 167 2,956 874 1,520 4,841 607 4 -
5651000 Total 10,969 167 2,956 874 1,520 4,841 607 4 -
5652500 NON-FIRM WHEEL EXP 0 5652500/0 SE 20,112 291 5,066 1,530 3,087 8,908 1,223 7 -
5652500 Total 20,112 291 5,066 1,530 3,087 8,908 1,223 7 -
5654600 POST-MRG WHEEL EXP 0 5654600/0 SG 125,504 1,906 33,819 10,002 17,388 55,392 6,950 47 -
5654600 Total 125,504 1,906 33,819 10,002 17,388 55,392 6,950 47 -
5660000 MISC TRANS EXPENSE 0 5660000/0 SG 2,331 35 628 186 323 1,029 129 1 -
5660000 Total 2,331 35 628 186 323 1,029 129 1 -
5660010 MISC TRANS EXPENSE 0 MISC TRANSMISSION EXPENSES - EIM SG 0 0 0 0 0 0 0 0 -
5660010 Total 0 0 0 0 0 0 0 0 -
5670000 RENTS-TRANSMISSION 0 5670000/0 SG 2,689 41 725 214 373 1,187 149 1 -
5670000 Total 2,689 41 725 214 373 1,187 149 1 -
5680000 MNT SUPERV & ENG 0 5680000/0 SG 851 13 229 68 118 376 47 0 -
5680000 Total 851 13 229 68 118 376 47 0 -
5690000 MAINT OF STRUCTURE 0 5690000/0 SG 85 1 23 7 12 37 5 0 -
5690000 Total 85 1 23 7 12 37 5 0 -
5692000 MAINT-COMP SW TRANS 0 MAINTENANCE OF COMPUTER SOFTWARE - TRANS SG 937 14 252 75 130 414 52 0 -
5692000 Total 937 14 252 75 130 414 52 0 -
5693000 MAINT-COM EQP TRANS 0 MAINTENANCE OF COMMUNICATION EQUIP - TRA SG 4,951 75 1,334 395 686 2,185 274 2 -
5693000 Total 4,951 75 1,334 395 686 2,185 274 2 -
5700000 MAINT STATION EQIP 0 5700000/0 SG 11,669 177 3,145 930 1,617 5,150 646 4 -
5700000 Total 11,669 177 3,145 930 1,617 5,150 646 4 -
5710000 MAINT OVHD LINES 0 5710000/0 SG 17,141 260 4,619 1,366 2,375 7,565 949 6 -
5710000 Total 17,141 260 4,619 1,366 2,375 7,565 949 6 -
5720000 MNT UNDERGRD LINES 0 5720000/0 SG 71 1 19 6 10 31 4 0 -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5720000 Total 71 1 19 6 10 31 4 0 -
5730000 MNT MSC TRANS PLNT 0 5730000/0 SG 94 1 25 7 13 41 5 0 -
5730000 Total 94 1 25 7 13 41 5 0 -
5800000 OPER SUPERV & ENG 0 5800000/0 CA 408 408 - - - - - - -
5800000 OPER SUPERV & ENG 0 5800000/0 IDU 135 - - - - - 135 - -
5800000 OPER SUPERV & ENG 0 5800000/0 OR 398 - 398 - - - - - -
5800000 OPER SUPERV & ENG 0 5800000/0 SNPD 7,718 249 2,119 479 787 3,700 384 - -
5800000 OPER SUPERV & ENG 0 5800000/0 UT 103 - - - - 103 - - -
5800000 OPER SUPERV & ENG 0 5800000/0 WA 150 - - 150 - - - - -
5800000 OPER SUPERV & ENG 0 5800000/0 WYP 90 - - - 90 - - - -
5800000 Total 9,002 657 2,518 629 877 3,803 519 - -
5810000 LOAD DISPATCHING 0 5810000/0 SNPD 13,699 442 3,762 850 1,397 6,567 681 - -
5810000 Total 13,699 442 3,762 850 1,397 6,567 681 - -
5820000 STATION EXP(DIST)0 5820000/0 CA 86 86 - - - - - - -
5820000 STATION EXP(DIST)0 5820000/0 IDU 283 - - - - - 283 - -
5820000 STATION EXP(DIST)0 5820000/0 OR 995 - 995 - - - - - -
5820000 STATION EXP(DIST)0 5820000/0 SNPD 1 0 0 0 0 1 0 - -
5820000 STATION EXP(DIST)0 5820000/0 UT 2,035 - - - - 2,035 - - -
5820000 STATION EXP(DIST)0 5820000/0 WA 277 - - 277 - - - - -
5820000 STATION EXP(DIST)0 5820000/0 WYP 847 - - - 847 - - - -
5820000 Total 4,524 86 996 277 847 2,035 283 - -
5830000 OVHD LINE EXPENSES 0 5830000/0 CA 339 339 - - - - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 IDU 246 - - - - - 246 - -
5830000 OVHD LINE EXPENSES 0 5830000/0 OR 2,029 - 2,029 - - - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 SNPD 0 0 0 0 0 0 0 - -
5830000 OVHD LINE EXPENSES 0 5830000/0 UT 6,193 - - - - 6,193 - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 WA 359 - - 359 - - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 WYP 402 - - - 402 - - - -
5830000 OVHD LINE EXPENSES 0 5830000/0 WYU 58 - - - 58 - - - -
5830000 Total 9,628 339 2,030 359 460 6,193 246 - -
5850000 STRT LGHT-SGNL SYS 0 5850000/0 SNPD 310 10 85 19 32 149 15 - -
5850000 Total 310 10 85 19 32 149 15 - -
5860000 METER EXPENSES 0 5860000/0 CA 108 108 - - - - - - -
5860000 METER EXPENSES 0 5860000/0 IDU 136 - - - - - 136 - -
5860000 METER EXPENSES 0 5860000/0 OR 1,305 - 1,305 - - - - - -
5860000 METER EXPENSES 0 5860000/0 UT 585 - - - - 585 - - -
5860000 METER EXPENSES 0 5860000/0 WA 346 - - 346 - - - - -
5860000 METER EXPENSES 0 5860000/0 WYP 280 - - - 280 - - - -
5860000 METER EXPENSES 0 5860000/0 WYU 80 - - - 80 - - - -
5860000 Total 2,840 108 1,305 346 360 585 136 - -
5870000 CUST INSTL EXPENSE 0 5870000/0 CA 523 523 - - - - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 IDU 982 - - - - - 982 - -
5870000 CUST INSTL EXPENSE 0 5870000/0 OR 6,554 - 6,554 - - - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 UT 6,391 - - - - 6,391 - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 WA 1,476 - - 1,476 - - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 WYP 1,298 - - - 1,298 - - - -
5870000 CUST INSTL EXPENSE 0 5870000/0 WYU 152 - - - 152 - - - -
5870000 Total 17,375 523 6,554 1,476 1,450 6,391 982 - -
5880000 MSC DISTR EXPENSES 0 5880000/0 CA (36) (36) - - - - - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 IDU (19) - - - - - (19) - -
5880000 MSC DISTR EXPENSES 0 5880000/0 OR 54 - 54 - - - - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 SNPD 912 29 250 57 93 437 45 - -
5880000 MSC DISTR EXPENSES 0 5880000/0 UT (240) - - - - (240) - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 WA 12 - - 12 - - - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 WYP (34) - - - (34) - - - -
5880000 MSC DISTR EXPENSES 0 5880000/0 WYU (102) - - - (102) - - - -
5880000 Total 547 (7) 304 68 (43) 197 27 - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 CA 57 57 - - - - - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 IDU 39 - - - - - 39 - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 OR 1,930 - 1,930 - - - - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 SNPD 19 1 5 1 2 9 1 - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 UT 728 - - - - 728 - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 WA 113 - - 113 - - - - -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5890000 RENTS-DISTRIBUTION 0 5890000/0 WYP 436 - - - 436 - - - -
5890000 RENTS-DISTRIBUTION 0 5890000/0 WYU 20 - - - 20 - - - -
5890000 Total 3,341 58 1,935 114 458 737 40 - -
5900000 MAINT SUPERV & ENG 0 5900000/0 CA 104 104 - - - - - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 IDU 273 - - - - - 273 - -
5900000 MAINT SUPERV & ENG 0 5900000/0 OR 813 - 813 - - - - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 SNPD 3,002 97 824 186 306 1,439 149 - -
5900000 MAINT SUPERV & ENG 0 5900000/0 UT 1,404 - - - - 1,404 - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 WA 169 - - 169 - - - - -
5900000 MAINT SUPERV & ENG 0 5900000/0 WYP 379 - - - 379 - - - -
5900000 Total 6,142 200 1,637 355 685 2,843 422 - -
5910000 MAINT OF STRUCTURE 0 5910000/0 CA 101 101 - - - - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 IDU 111 - - - - - 111 - -
5910000 MAINT OF STRUCTURE 0 5910000/0 OR 441 - 441 - - - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 SNPD 114 4 31 7 12 55 6 - -
5910000 MAINT OF STRUCTURE 0 5910000/0 UT 818 - - - - 818 - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 WA 98 - - 98 - - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 WYP 214 - - - 214 - - - -
5910000 MAINT OF STRUCTURE 0 5910000/0 WYU 58 - - - 58 - - - -
5910000 Total 1,955 105 472 105 284 872 117 - -
5920000 MAINT STAT EQUIP 0 5920000/0 CA 310 310 - - - - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 IDU 419 - - - - - 419 - -
5920000 MAINT STAT EQUIP 0 5920000/0 OR 2,909 - 2,909 - - - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 SNPD 1,383 45 380 86 141 663 69 - -
5920000 MAINT STAT EQUIP 0 5920000/0 UT 2,304 - - - - 2,304 - - -
5920000 MAINT STAT EQUIP 0 5920000/0 WA 707 - - 707 - - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 WYP 986 - - - 986 - - - -
5920000 MAINT STAT EQUIP 0 5920000/0 WYU 29 - - - 29 - - - -
5920000 Total 9,047 354 3,289 793 1,156 2,967 487 - -
5930000 MAINT OVHD LINES 0 5930000/0 CA 13,497 13,497 - - - - - - -
5930000 MAINT OVHD LINES 0 5930000/0 IDU 3,313 - - - - - 3,313 - -
5930000 MAINT OVHD LINES 0 5930000/0 OR 55,411 - 55,411 - - - - - -
5930000 MAINT OVHD LINES 0 5930000/0 SNPD 2,356 76 647 146 240 1,129 117 - -
5930000 MAINT OVHD LINES 0 5930000/0 UT 29,958 - - - - 29,958 - - -
5930000 MAINT OVHD LINES 0 5930000/0 WA 5,867 - - 5,867 - - - - -
5930000 MAINT OVHD LINES 0 5930000/0 WYP 5,721 - - - 5,721 - - - -
5930000 MAINT OVHD LINES 0 5930000/0 WYU 769 - - - 769 - - - -
5930000 Total 116,891 13,573 56,058 6,013 6,731 31,087 3,430 - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL CA 33 33 - - - - - - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL IDU 58 - - - - - 58 - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL OR 148 - 148 - - - - - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL UT (531) - - - - (531) - - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL WA 21 - - 21 - - - - -
5931000 MAINT O/H LINES-LB P 0 MAINTENANCE OF O/H LINES - LABOR POOL WYP (73) - - - (73) - - - -
5931000 Total (343) 33 148 21 (73) (531) 58 - -
5940000 MAINT UDGRND LINES 0 5940000/0 CA 521 521 - - - - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 IDU 1,133 - - - - - 1,133 - -
5940000 MAINT UDGRND LINES 0 5940000/0 OR 7,032 - 7,032 - - - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 SNPD 31 1 9 2 3 15 2 - -
5940000 MAINT UDGRND LINES 0 5940000/0 UT 19,437 - - - - 19,437 - - -
5940000 MAINT UDGRND LINES 0 5940000/0 WA 1,374 - - 1,374 - - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 WYP 2,081 - - - 2,081 - - - -
5940000 MAINT UDGRND LINES 0 5940000/0 WYU 271 - - - 271 - - - -
5940000 Total 31,880 522 7,040 1,376 2,355 19,452 1,134 - -
5950000 MAINT LINE TRNSFRM 0 5950000/0 SNPD 1,195 39 328 74 122 573 59 - -
5950000 Total 1,195 39 328 74 122 573 59 - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 CA 59 59 - - - - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 IDU 64 - - - - - 64 - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 OR 744 - 744 - - - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 UT 633 - - - - 633 - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 WA 48 - - 48 - - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 WYP 296 - - - 296 - - - -
5960000 MNT STR LGHT-SIG S 0 5960000/0 WYU 104 - - - 104 - - - -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
5960000 Total 1,947 59 744 48 400 633 64 - -
5970000 MNT OF METERS 0 5970000/0 CA 15 15 - - - - - - -
5970000 MNT OF METERS 0 5970000/0 IDU 34 - - - - - 34 - -
5970000 MNT OF METERS 0 5970000/0 OR 190 - 190 - - - - - -
5970000 MNT OF METERS 0 5970000/0 SNPD (116) (4) (32) (7) (12) (56) (6) - -
5970000 MNT OF METERS 0 5970000/0 UT 350 - - - - 350 - - -
5970000 MNT OF METERS 0 5970000/0 WA 27 - - 27 - - - - -
5970000 MNT OF METERS 0 5970000/0 WYP 29 - - - 29 - - - -
5970000 MNT OF METERS 0 5970000/0 WYU 24 - - - 24 - - - -
5970000 Total 552 11 158 20 41 294 28 - -
5980000 MNT MISC DIST PLNT 0 5980000/0 CA 105 105 - - - - - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 IDU 214 - - - - - 214 - -
5980000 MNT MISC DIST PLNT 0 5980000/0 OR (399) - (399) - - - - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 SNPD 2,940 95 807 182 300 1,410 146 - -
5980000 MNT MISC DIST PLNT 0 5980000/0 UT 905 - - - - 905 - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 WA 178 - - 178 - - - - -
5980000 MNT MISC DIST PLNT 0 5980000/0 WYP 308 - - - 308 - - - -
5980000 Total 4,251 200 408 360 608 2,314 360 - -
5989500 MNT DIST PLNT-ENV AM 0 MAINT OF DISTR PLT-ENV AMRTZ SNPD (7) (0) (2) (0) (1) (3) (0) - -
5989500 MNT DIST PLNT-ENV AM 545150 MAINT OF DISTR PLT-ENV AMRTZ SNPD (7) (0) (2) (0) (1) (3) (0) - -
5989500 MNT DIST PLNT-ENV AM 566700 Environmental Cost Amortization SNPD 2,468 80 678 153 252 1,183 123 - -
5989500 Total 2,454 79 674 152 250 1,177 122 - -
9010000 SUPRV (CUST ACCT)0 9010000/0 CN 2,250 52 694 153 163 1,091 96 - -
9010000 SUPRV (CUST ACCT)0 9010000/0 WYP 1 - - - 1 - - - -
9010000 Total 2,251 52 694 153 164 1,091 96 - -
9020000 METER READING EXP 0 9020000/0 CA 398 398 - - - - - - -
9020000 METER READING EXP 0 9020000/0 CN 404 9 125 27 29 196 17 - -
9020000 METER READING EXP 0 9020000/0 IDU 2,177 - - - - - 2,177 - -
9020000 METER READING EXP 0 9020000/0 OR 2,307 - 2,307 - - - - - -
9020000 METER READING EXP 0 9020000/0 UT 6,183 - - - - 6,183 - - -
9020000 METER READING EXP 0 9020000/0 WA 1,167 - - 1,167 - - - - -
9020000 METER READING EXP 0 9020000/0 WYP 1,054 - - - 1,054 - - - -
9020000 METER READING EXP 0 9020000/0 WYU 230 - - - 230 - - - -
9020000 Total 13,919 408 2,431 1,194 1,313 6,379 2,194 - -
9030000 CUST RCRD/COLL EXP 0 9030000/0 CN 1,196 28 369 81 87 580 51 - -
9030000 Total 1,196 28 369 81 87 580 51 - -
9031000 CUST RCRD/CUST SYS 0 9031000/0 CN 2,179 51 672 148 158 1,057 93 - -
9031000 Total 2,179 51 672 148 158 1,057 93 - -
9032000 CUST ACCTG/BILL 0 9032000/0 CA 0 0 - - - - - - -
9032000 CUST ACCTG/BILL 0 9032000/0 CN 8,981 209 2,772 612 651 4,356 382 - -
9032000 CUST ACCTG/BILL 0 9032000/0 UT (4) - - - - (4) - - -
9032000 CUST ACCTG/BILL 0 9032000/0 WYP 0 - - - 0 - - - -
9032000 Total 8,978 209 2,772 612 651 4,352 382 - -
9033000 CUST ACCTG/COLL 0 9033000/0 CA 10 10 - - - - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 CN 13,073 304 4,034 890 947 6,341 557 - -
9033000 CUST ACCTG/COLL 0 9033000/0 IDU 233 - - - - - 233 - -
9033000 CUST ACCTG/COLL 0 9033000/0 OR 712 - 712 - - - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 UT 1,660 - - - - 1,660 - - -
9033000 CUST ACCTG/COLL 0 9033000/0 WA 175 - - 175 - - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 WYP 448 - - - 448 - - - -
9033000 CUST ACCTG/COLL 0 9033000/0 WYU 67 - - - 67 - - - -
9033000 Total 16,379 314 4,746 1,065 1,462 8,001 790 - -
9035000 CUST ACCTG/REQ 0 9035000/0 CA 10 10 - - - - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 IDU 17 - - - - - 17 - -
9035000 CUST ACCTG/REQ 0 9035000/0 OR 67 - 67 - - - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 UT 58 - - - - 58 - - -
9035000 CUST ACCTG/REQ 0 9035000/0 WA 11 - - 11 - - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 WYP 12 - - - 12 - - - -
9035000 CUST ACCTG/REQ 0 9035000/0 WYU 8 - - - 8 - - - -
9035000 Total 182 10 67 11 20 58 17 - -
9036000 CUST ACCTG/COMMON 0 9036000/0 CN 12,174 283 3,757 829 882 5,905 518 - -
9036000 CUST ACCTG/COMMON 0 9036000/0 OR 12 - 12 - - - - - -
9036000 CUST ACCTG/COMMON 0 9036000/0 WA 265 - - 265 - - - - -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
9036000 Total 12,452 283 3,769 1,094 882 5,905 518 - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 CA 793 793 - - - - - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 CN 1 0 0 0 0 0 0 - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 IDU 959 - - - - - 959 - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 OR 5,475 - 5,475 - - - - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 UT 2,793 - - - - 2,793 - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 WA 1,801 - - 1,801 - - - - -
9040000 UNCOLLECT ACCOUNTS 0 9040000/0 WYP 815 - - - 815 - - - -
9040000 Total 12,638 794 5,475 1,801 815 2,794 960 - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 CA (16) (16) - - - - - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 IDU (0) - - - - - (0) - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 OR 34 - 34 - - - - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 UT 2 - - - - 2 - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 WA 15 - - 15 - - - - -
9042000 UNCOLL ACCTS-JOINT U 0 9042000/0 WYP 7 - - - 7 - - - -
9042000 Total 42 (16) 34 15 7 2 (0) - -
9050000 MISC CUST ACCT EXP 0 9050000/0 CN 3 0 1 0 0 1 0 - -
9050000 Total 3 0 1 0 0 1 0 - -
9070000 SUPRV (CUST SERV)0 9070000/0 CN (1) (0) (0) (0) (0) (0) (0) - -
9070000 Total (1) (0) (0) (0) (0) (0) (0) - -
9080000 CUST ASSIST EXP 0 9080000/0 CN 5 0 2 0 0 2 0 - -
9080000 CUST ASSIST EXP 0 9080000/0 OR 1 - 1 - - - - - -
9080000 CUST ASSIST EXP 0 9080000/0 UT 2 - - - - 2 - - -
9080000 CUST ASSIST EXP 0 9080000/0 WA 0 - - 0 - - - - -
9080000 CUST ASSIST EXP 0 9080000/0 WYP 0 - - - 0 - - - -
9080000 Total 9 0 3 1 1 5 0 - -
9081000 CUST ASST EXP-GENL 0 9081000/0 CN 749 17 231 51 54 363 32 - -
9081000 CUST ASST EXP-GENL 0 9081000/0 OR 1,070 - 1,070 - - - - - -
9081000 CUST ASST EXP-GENL 0 9081000/0 OTHER 190 - - - - - - - 190
9081000 Total 2,009 17 1,301 51 54 363 32 - 190
9084000 DSM DIRECT 0 9084000/0 CA 6 6 - - - - - - -
9084000 DSM DIRECT 0 9084000/0 CN 1,063 25 328 72 77 516 45 - -
9084000 DSM DIRECT 0 9084000/0 IDU 9 - - - - - 9 - -
9084000 DSM DIRECT 0 9084000/0 OTHER 40 - - - - - - - 40
9084000 DSM DIRECT 0 9084000/0 WA 8 - - 8 - - - - -
9084000 Total 1,125 31 328 80 77 516 54 - 40
9085100 DSM AMORT-SBC/ECC 0 9085100/0 OTHER 83,835 - - - - - - - 83,835
9085100 Total 83,835 - - - - - - - 83,835
9086000 CUST SERV 0 9086000/0 CN 94 2 29 6 7 45 4 - -
9086000 CUST SERV 0 9086000/0 IDU 19 - - - - - 19 - -
9086000 CUST SERV 0 9086000/0 OR 2,232 - 2,232 - - - - - -
9086000 CUST SERV 0 9086000/0 UT 3,015 - - - - 3,015 - - -
9086000 CUST SERV 0 9086000/0 WA 201 - - 201 - - - - -
9086000 CUST SERV 0 9086000/0 WYP 977 - - - 977 - - - -
9086000 Total 6,537 2 2,261 207 984 3,060 23 - -
9089300 ENERGY STORAGE 0 ENERGY STORAGE OTHER 5 - - - - - - - 5
9089300 Total 5 - - - - - - - 5
9089500 BLUE SKY EXPENSE 0 Blue Sky Expense OTHER 6,981 - - - - - - - 6,981
9089500 Total 6,981 - - - - - - - 6,981
9089600 SOLAR FEED-IN EXP 0 Solar Feed-In Expense OTHER 9,009 - - - - - - - 9,009
9089600 Total 9,009 - - - - - - - 9,009
9089700 SUBSCRIBER SOLAR 0 SUBSCRIBER SOLAR UT 159 - - - - 159 - - -
9089700 Total 159 - - - - 159 - - -
9089800 COMMUNITY SOLAR 0 COMMUNITY SOLAR OTHER 469 - - - - - - - 469
9089800 Total 469 - - - - - - - 469
9090000 INFOR/INSTRCT ADV 0 9090000/0 CA 75 75 - - - - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 CN 2,345 55 724 160 170 1,137 100 - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 IDU 58 - - - - - 58 - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 OR 564 - 564 - - - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 UT 505 - - - - 505 - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 WA 163 - - 163 - - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 WYP 164 - - - 164 - - - -
9090000 INFOR/INSTRCT ADV 0 9090000/0 WYU 0 - - - 0 - - - -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
9090000 Total 3,873 130 1,288 322 334 1,642 158 - -
9100000 MISC CUST SERV/INF 0 9100000/0 CN 1 0 0 0 0 1 0 - -
9100000 Total 1 0 0 0 0 1 0 - -
9130000 ADVERTISING EXP 0 9130000/0 WYP 0 - - - 0 - - - -
9130000 Total 0 - - - 0 - - - -
9200000 ADMIN & GEN SALARY 0 9200000/0 IDU 159 - - - - - 159 - -
9200000 ADMIN & GEN SALARY 0 9200000/0 OR 163 - 163 - - - - - -
9200000 ADMIN & GEN SALARY 0 9200000/0 SO 75,437 1,638 21,098 5,858 9,837 32,857 4,129 20 -
9200000 ADMIN & GEN SALARY 0 9200000/0 UT 276 - - - - 276 - - -
9200000 ADMIN & GEN SALARY 0 9200000/0 WA 0 - - 0 - - - - -
9200000 ADMIN & GEN SALARY 0 9200000/0 WYP 92 - - - 92 - - - -
9200000 Total 76,128 1,638 21,261 5,858 9,929 33,134 4,288 20 -
9210000 OFFICE SUPPL & EXP 0 9210000/0 CA 2 2 - - - - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 CN 89 2 27 6 6 43 4 - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 IDU 17 - - - - - 17 - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 OR 28 - 28 - - - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 SO 11,067 240 3,095 859 1,443 4,820 606 3 -
9210000 OFFICE SUPPL & EXP 0 9210000/0 UT (1,441) - - - - (1,441) - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 WA 8 - - 8 - - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 WYP 19 - - - 19 - - - -
9210000 OFFICE SUPPL & EXP 0 9210000/0 WYU 6 - - - 6 - - - -
9210000 Total 9,794 245 3,150 873 1,475 3,422 626 3 -
9220000 A&G EXP TRANSF-CR 0 9220000/0 SO (38,092) (827) (10,653) (2,958) (4,967) (16,591) (2,085) (10) -
9220000 Total (38,092) (827) (10,653) (2,958) (4,967) (16,591) (2,085) (10) -
9230000 OUTSIDE SERVICES 0 9230000/0 CA 67 67 - - - - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 IDU 1 - - - - - 1 - -
9230000 OUTSIDE SERVICES 0 9230000/0 OR 70 - 70 - - - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 SO 12,584 273 3,519 977 1,641 5,481 689 3 -
9230000 OUTSIDE SERVICES 0 9230000/0 UT 489 - - - - 489 - - -
9230000 OUTSIDE SERVICES 0 9230000/0 WA 7 - - 7 - - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 WYP 11 - - - 11 - - - -
9230000 OUTSIDE SERVICES 0 9230000/0 WYU 164 - - - 164 - - - -
9230000 Total 13,393 340 3,590 984 1,815 5,970 690 3 -
9239990 AFFL SERV EMPLOYED 0 AFFILIATED SERVICES EMPLOYED CA (2) (2) - - - - - - -
9239990 AFFL SERV EMPLOYED 0 AFFILIATED SERVICES EMPLOYED OR 96 - 96 - - - - - -
9239990 AFFL SERV EMPLOYED 0 AFFILIATED SERVICES EMPLOYED SO 13,766 299 3,850 1,069 1,795 5,996 753 4 -
9239990 Total 13,860 297 3,946 1,069 1,795 5,996 753 4 -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 CA 1,989 1,989 - - - - - - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 IDU 114 - - - - - 114 - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 OR 8,603 - 8,603 - - - - - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 UT 474 - - - - 474 - - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 WA 1,145 - - 1,145 - - - - -
9241000 PROP INS-ACCRL SITUS 0 9241000/0 WYP 181 - - - 181 - - - -
9241000 Total 12,505 1,989 8,603 1,145 181 474 114 - -
9242000 PROP INS-CLAIM SITUS 0 PROPERTY INS - CLAIMS SITUS CA (160) (160) - - - - - - -
9242000 PROP INS-CLAIM SITUS 0 PROPERTY INS - CLAIMS SITUS OR (410) - (410) - - - - - -
9242000 PROP INS-CLAIM SITUS 0 PROPERTY INS - CLAIMS SITUS WA (109) - - (109) - - - - -
9242000 Total (679) (160) (410) (109) - - - - -
9243000 PROP INS - PREMIUMS 0 Property Ins - Premiums SO 4,208 91 1,177 327 549 1,833 230 1 -
9243000 Total 4,208 91 1,177 327 549 1,833 230 1 -
9250000 INJURIES & DAMAGES 0 9250000/0 SO 27,218 591 7,612 2,114 3,549 11,855 1,490 7 -
9250000 Total 27,218 591 7,612 2,114 3,549 11,855 1,490 7 -
9251000 INJURIES & DAMAGES 0 INJURIES & DAMAGES - SITUS OR 939 - 939 - - - - - -
9251000 INJURIES & DAMAGES 0 INJURIES & DAMAGES - SITUS SO (939) (20) (263) (73) (122) (409) (51) (0) -
9251000 Total - (20) 676 (73) (122) (409) (51) (0) -
9261200 PEN EXP-OTH NBC 0 PENSION EXPENSE-OTH NET BEN COST SO 11,266 245 3,151 875 1,469 4,907 617 3 -
9261200 Total 11,266 245 3,151 875 1,469 4,907 617 3 -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS CA (316) (316) - - - - - - -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS OR (4,453) - (4,453) - - - - - -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS UT (1,783) - - - - (1,783) - - -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS WA (1,176) - - (1,176) - - - - -
9261500 PEN EXP-STATE SITUS 0 PENSION EXPENSE-STATE SITUS WYP (2,044) - - - (2,044) - - - -
9261500 Total (9,772) (316) (4,453) (1,176) (2,044) (1,783) - - -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
9262200 POSTRET EXP-OTH NBC 0 POSTRET EXPENSE-OTH NET BEN COST SO (1,301) (28) (364) (101) (170) (567) (71) (0) -
9262200 Total (1,301) (28) (364) (101) (170) (567) (71) (0) -
9262500 POSTRET EXP-ST SITUS 0 POSTRET EXPENSE-STATE SITUS OR 785 - 785 - - - - - -
9262500 Total 785 - 785 - - - - - -
9263200 SERP EXP-OTH NBC 0 SERP EXPENSE-OTH NET BEN COST SO 2,757 60 771 214 359 1,201 151 1 -
9263200 Total 2,757 60 771 214 359 1,201 151 1 -
9269100 GROSS-UP - PENSION 0 GROSS-UP - PENSION SO 6,913 150 1,933 537 902 3,011 378 2 -
9269100 Total 6,913 150 1,933 537 902 3,011 378 2 -
9269200 GROSS-UP - POST-RETR 0 GROSS-UP - POST-RETIREMENT SO 1,142 25 319 89 149 497 63 0 -
9269200 Total 1,142 25 319 89 149 497 63 0 -
9269400 GROSS-UP - MD/DN/V/L 0 GROSS-UP - MED/DEN/VIS/LIFE BEN SO 62,274 1,352 17,416 4,836 8,121 27,124 3,409 17 -
9269400 Total 62,274 1,352 17,416 4,836 8,121 27,124 3,409 17 -
9269500 GROSS-UP - 401(K) EX 0 GROSS-UP - 401(K) EXPENSE SO 38,870 844 10,871 3,018 5,069 16,930 2,128 10 -
9269500 Total 38,870 844 10,871 3,018 5,069 16,930 2,128 10 -
9269600 GROSS-UP - POST-EMPL 0 GROSS-UP - POST-EMPLOYMENT SO 5,720 124 1,600 444 746 2,492 313 2 -
9269600 Total 5,720 124 1,600 444 746 2,492 313 2 -
9269700 GROSS-UP - OTH BEN E 0 GROSS-UP - OTHER BENEFITS EXP SO 6,138 133 1,717 477 800 2,673 336 2 -
9269700 Total 6,138 133 1,717 477 800 2,673 336 2 -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE CA 659 659 - - - - - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE IDU 239 - - - - - 239 - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE OR 1,236 - 1,236 - - - - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE SO 2,665 58 745 207 347 1,161 146 1 -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE UT 182 - - - - 182 - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE WA 73 - - 73 - - - - -
9280000 REGULATORY COM EXP 0 REGULATORY COMMISSION EXPENSE WYP 787 - - - 787 - - - -
9280000 Total 5,840 717 1,981 280 1,134 1,342 385 1 -
9282000 REG COMM EXPENSE 0 9282000/0 CA 96 96 - - - - - - -
9282000 REG COMM EXPENSE 0 9282000/0 IDU 749 - - - - - 749 - -
9282000 REG COMM EXPENSE 0 9282000/0 OR 4,546 - 4,546 - - - - - -
9282000 REG COMM EXPENSE 0 9282000/0 SO 15 0 4 1 2 7 1 0 -
9282000 REG COMM EXPENSE 0 9282000/0 UT 6,577 - - - - 6,577 - - -
9282000 REG COMM EXPENSE 0 9282000/0 WA 695 - - 695 - - - - -
9282000 REG COMM EXPENSE 0 9282000/0 WYP 1,913 - - - 1,913 - - - -
9282000 Total 14,592 96 4,550 696 1,915 6,584 750 0 -
9283000 FERC FILING FEE 0 9283000/0 SG 5,995 91 1,616 478 831 2,646 332 2 -
9283000 Total 5,995 91 1,616 478 831 2,646 332 2 -
9290000 DUPLICATE CHRGS-CR 0 9290000/0 SO (4,381) (95) (1,225) (340) (571) (1,908) (240) (1) -
9290000 Total (4,381) (95) (1,225) (340) (571) (1,908) (240) (1) -
9299100 DUP CHG CR - PENSION 0 DUP CHRG CR - PENSION SO (6,913) (150) (1,933) (537) (902) (3,011) (378) (2) -
9299100 Total (6,913) (150) (1,933) (537) (902) (3,011) (378) (2) -
9299200 DUP CHG CR - POST-RT 0 DUP CHRG CR - POST-RETIREMENT SO (1,142) (25) (319) (89) (149) (497) (63) (0) -
9299200 Total (1,142) (25) (319) (89) (149) (497) (63) (0) -
9299400 DUP CHG CR - M/D/V/L 0 DUP CHRG CR - MED/DEN/VIS/LIFE SO (62,274) (1,352) (17,416) (4,836) (8,121) (27,124) (3,409) (17) -
9299400 Total (62,274) (1,352) (17,416) (4,836) (8,121) (27,124) (3,409) (17) -
9299500 DUP CHRG CR - 401(K)0 DUP CHRG CR - 401(K) EXP SO (38,870) (844) (10,871) (3,018) (5,069) (16,930) (2,128) (10) -
9299500 Total (38,870) (844) (10,871) (3,018) (5,069) (16,930) (2,128) (10) -
9299600 DUP CHG CR - POST-EM 0 DUP CHRG CR - POST-EMPLOYMENT SO (5,720) (124) (1,600) (444) (746) (2,492) (313) (2) -
9299600 Total (5,720) (124) (1,600) (444) (746) (2,492) (313) (2) -
9299700 DUP CHG CR - OTH BEN 0 DUP CHRG CR - OTH BENEFITS SO (6,138) (133) (1,717) (477) (800) (2,673) (336) (2) -
9299700 Total (6,138) (133) (1,717) (477) (800) (2,673) (336) (2) -
9301000 GEN ADVERTISNG EXP 0 9301000/0 SO 8 0 2 1 1 4 0 0 -
9301000 Total 8 0 2 1 1 4 0 0 -
9302000 MISC GEN EXP-OTHER 0 9302000/0 SO 2,480 54 694 193 323 1,080 136 1 -
9302000 MISC GEN EXP-OTHER 0 9302000/0 UT 3 - - - - 3 - - -
9302000 MISC GEN EXP-OTHER 0 9302000/0 WYP 38 - - - 38 - - - -
9302000 Total 2,520 54 694 193 361 1,083 136 1 -
9310000 RENTS (A&G)0 9310000/0 CA 59 59 - - - - - - -
9310000 RENTS (A&G)0 9310000/0 IDU 7 - - - - - 7 - -
9310000 RENTS (A&G)0 9310000/0 OR 57 - 57 - - - - - -
9310000 RENTS (A&G)0 9310000/0 SO 1,210 26 338 94 158 527 66 0 -
9310000 RENTS (A&G)0 9310000/0 UT (317) - - - - (317) - - -
9310000 RENTS (A&G)0 9310000/0 WA 11 - - 11 - - - - -
Operations & Maintenance Expense (Actuals)Sum of Range: 01/2021 - 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
9310000 RENTS (A&G)0 9310000/0 WYP (83) - - - (83) - - - -
9310000 Total 945 85 395 105 75 211 74 0 -
9350000 MAINT GENERAL PLNT 0 9350000/0 CA 130 130 - - - - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 CN 35 1 11 2 3 17 1 - -
9350000 MAINT GENERAL PLNT 0 9350000/0 IDU 8 - - - - - 8 - -
9350000 MAINT GENERAL PLNT 0 9350000/0 OR 200 - 200 - - - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 SO 25,504 554 7,133 1,980 3,326 11,109 1,396 7 -
9350000 MAINT GENERAL PLNT 0 9350000/0 UT 39 - - - - 39 - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 WA 103 - - 103 - - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 WYP 12 - - - 12 - - - -
9350000 MAINT GENERAL PLNT 0 9350000/0 WYU 4 - - - 4 - - - -
9350000 Total 26,036 684 7,344 2,086 3,345 11,165 1,406 7 -
9359500 MAINT GEN PLT-ENV AM 566700 Environmental Cost Amortization SO 22 0 6 2 3 10 1 0 -
9359500 Total 22 0 6 2 3 10 1 0 -
Grand Total 2,886,279 60,638 791,941 217,355 388,719 1,250,651 164,363 902 11,710
B3. DEPRECATION
EXPENSE
Depreciation Expense (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3102000 LAND RIGHTS SG 710.71 11 192 57 - 314 39 0 -
4030000 DEPN EXPENSE-ELECT 3110000 STRUCTURES AND IMPROVEMENTS SG 43,098.04 655 11,614 3,435 - 19,022 2,386 16 -
4030000 DEPN EXPENSE-ELECT 3120000 BOILER PLANT EQUIPMENT SG 232,639.49 3,533 62,689 18,541 - 102,677 12,882 87 -
4030000 DEPN EXPENSE-ELECT 3140000 TURBOGENERATOR UNITS SG 48,090.66 730 12,959 3,833 - 21,225 2,663 18 -
4030000 DEPN EXPENSE-ELECT 3150000 ACCESSORY ELECTRIC EQUIPMENT SG 17,910.07 272 4,826 1,427 - 7,905 992 7 -
4030000 DEPN EXPENSE-ELECT 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARM SG 1.85 0 0 0 - 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG 1,611.76 24 434 128 - 711 89 1 -
4030000 DEPN EXPENSE-ELECT 3302000 LAND RIGHTS SG-P 64.62 1 17 5 - 29 4 0 -
4030000 DEPN EXPENSE-ELECT 3302000 LAND RIGHTS SG-U 38.19 1 10 3 - 17 2 0 -
4030000 DEPN EXPENSE-ELECT 3303000 WATER RIGHTS SG-P 0.42 0 0 0 - 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3303000 WATER RIGHTS SG-U 1.66 0 0 0 - 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3304000 FLOOD RIGHTS SG-P 10.62 0 3 1 - 5 1 0 -
4030000 DEPN EXPENSE-ELECT 3304000 FLOOD RIGHTS SG-U 2.66 0 1 0 - 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3305000 LAND RIGHTS - FISH/WILDLIFE SG-P 2.44 0 1 0 - 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3310000 STRUCTURES AND IMPROVE SG-P 40.29 1 11 3 - 18 2 0 -
4030000 DEPN EXPENSE-ELECT 3310000 STRUCTURES AND IMPROVE SG-U 264.84 4 71 21 - 117 15 0 -
4030000 DEPN EXPENSE-ELECT 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P 727.70 11 196 58 - 321 40 0 -
4030000 DEPN EXPENSE-ELECT 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U 369.56 6 100 29 - 163 20 0 -
4030000 DEPN EXPENSE-ELECT 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P 9,264.10 141 2,496 738 - 4,089 513 3 -
4030000 DEPN EXPENSE-ELECT 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U 31.86 0 9 3 - 14 2 0 -
4030000 DEPN EXPENSE-ELECT 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P 908.86 14 245 72 - 401 50 0 -
4030000 DEPN EXPENSE-ELECT 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U 16.25 0 4 1 - 7 1 0 -
4030000 DEPN EXPENSE-ELECT 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-P 111.29 2 30 9 - 49 6 0 -
4030000 DEPN EXPENSE-ELECT 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-U 1,017.59 15 274 81 - 449 56 0 -
4030000 DEPN EXPENSE-ELECT 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-P 14,146.45 215 3,812 1,127 - 6,244 783 5 -
4030000 DEPN EXPENSE-ELECT 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-U 4,027.42 61 1,085 321 - 1,778 223 2 -
4030000 DEPN EXPENSE-ELECT 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-P 7,729.36 117 2,083 616 - 3,411 428 3 -
4030000 DEPN EXPENSE-ELECT 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-U 16.88 0 5 1 - 7 1 0 -
4030000 DEPN EXPENSE-ELECT 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-P 3.57 0 1 0 - 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-U 0.55 0 0 0 - 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3330000 "WATER WHEELS, TURB & GENERATORS"SG-P (4,011.92)(61) (1,081) (320) - (1,771) (222) (1) -
4030000 DEPN EXPENSE-ELECT 3330000 "WATER WHEELS, TURB & GENERATORS"SG-U 1,941.42 29 523 155 - 857 108 1 -
4030000 DEPN EXPENSE-ELECT 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P (5,887.16)(89) (1,586) (469) - (2,598) (326) (2) -
4030000 DEPN EXPENSE-ELECT 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 586.95 9 158 47 - 259 33 0 -
4030000 DEPN EXPENSE-ELECT 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-P (966.28)(15) (260) (77) - (426) (54) (0) -
4030000 DEPN EXPENSE-ELECT 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-U 5.18 0 1 0 - 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3350000 MISC POWER PLANT EQUIP SG-U 4.92 0 1 0 - 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3351000 MISC POWER PLANT EQUIP - PRODUCTION SG-P 7.76 0 2 1 - 3 0 0 -
4030000 DEPN EXPENSE-ELECT 3360000 "ROADS, RAILROADS & BRIDGES"SG-P 526.91 8 142 42 - 233 29 0 -
4030000 DEPN EXPENSE-ELECT 3360000 "ROADS, RAILROADS & BRIDGES"SG-U 113.57 2 31 9 - 50 6 0 -
4030000 DEPN EXPENSE-ELECT 3402000 LAND RIGHTS SG 181.71 3 49 14 - 80 10 0 -
4030000 DEPN EXPENSE-ELECT 3410000 STRUCTURES & IMPROVEMENTS OR 0.07 - 0 - - - - - -
4030000 DEPN EXPENSE-ELECT 3410000 STRUCTURES & IMPROVEMENTS SG 7,538.54 114 2,031 601 - 3,327 417 3 -
4030000 DEPN EXPENSE-ELECT 3410000 STRUCTURES & IMPROVEMENTS UT 2.14 - - - - 2 - - -
4030000 DEPN EXPENSE-ELECT 3420000 "FUEL HOLDERS,PRODUCERS, ACCES"SG 538.69 8 145 43 - 238 30 0 -
4030000 DEPN EXPENSE-ELECT 3430000 PRIME MOVERS SG 165,092.51 2,507 44,487 13,157 - 72,865 9,142 62 -
4030000 DEPN EXPENSE-ELECT 3440000 GENERATORS SG 22,047.86 335 5,941 1,757 - 9,731 1,221 8 -
4030000 DEPN EXPENSE-ELECT 3440000 GENERATORS UT 9.71 - - - - 10 - - -
4030000 DEPN EXPENSE-ELECT 3450000 ACCESSORY ELECTRIC EQUIPMENT SG 13,193.29 200 3,555 1,051 - 5,823 731 5 -
4030000 DEPN EXPENSE-ELECT 3450000 ACCESSORY ELECTRIC EQUIPMENT UT 2.73 - - - - 3 - - -
4030000 DEPN EXPENSE-ELECT 3460000 MISCELLANEOUS PWR PLANT EQUIP SG 734.87 11 198 59 - 324 41 0 -
4030000 DEPN EXPENSE-ELECT 3502000 LAND RIGHTS SG 2,637.68 40 711 210 - 1,164 146 1 -
4030000 DEPN EXPENSE-ELECT 3520000 STRUCTURES & IMPROVEMENTS SG 4,376.66 66 1,179 349 - 1,932 242 2 -
4030000 DEPN EXPENSE-ELECT 3530000 STATION EQUIPMENT SG 38,746.76 588 10,441 3,088 - 17,101 2,146 14 -
4030000 DEPN EXPENSE-ELECT 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERS SG 2,961.75 45 798 236 - 1,307 164 1 -
4030000 DEPN EXPENSE-ELECT 3537000 STATION EQUIPMENT-SUPERVISORY & ALARM SG 415.24 6 112 33 - 183 23 0 -
Depreciation Expense (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3540000 TOWERS AND FIXTURES SG 19,293.28 293 5,199 1,538 - 8,515 1,068 7 -
4030000 DEPN EXPENSE-ELECT 3550000 POLES AND FIXTURES SG 24,036.68 365 6,477 1,916 - 10,609 1,331 9 -
4030000 DEPN EXPENSE-ELECT 3560000 OVERHEAD CONDUCTORS & DEVICES SG 25,252.21 384 6,805 2,013 - 11,145 1,398 9 -
4030000 DEPN EXPENSE-ELECT 3570000 UNDERGROUND CONDUIT SG 59.80 1 16 5 - 26 3 0 -
4030000 DEPN EXPENSE-ELECT 3580000 UNDERGROUND CONDUCTORS & DEVICES SG 146.20 2 39 12 - 65 8 0 -
4030000 DEPN EXPENSE-ELECT 3590000 ROADS AND TRAILS SG 146.94 2 40 12 - 65 8 0 -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS CA 11.93 12 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS IDU 21.58 - - - - - 22 - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS OR 60.62 - 61 - - - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS UT 174.40 - - - - 174 - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WA 7.60 - - 8 - - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WYP 75.96 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3602000 LAND RIGHTS WYU 72.56 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS CA 98.22 98 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS IDU 51.74 - - - - - 52 - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS OR 504.36 - 504 - - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS UT 1,121.99 - - - - 1,122 - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS WA 114.19 - - 114 - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS WYP 212.34 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3610000 STRUCTURES & IMPROVEMENTS WYU 79.47 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT CA 739.16 739 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT IDU 736.38 - - - - - 736 - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT OR 5,267.70 - 5,268 - - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT UT 11,264.62 - - - - 11,265 - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WA 1,764.81 - - 1,765 - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WYP 2,208.13 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3620000 STATION EQUIPMENT WYU 344.09 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM CA 9.85 10 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM IDU 10.93 - - - - - 11 - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM OR 83.65 - 84 - - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM UT 167.57 - - - - 168 - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WA 29.11 - - 29 - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYP 35.97 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYU 4.38 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES"CA 2,977.61 2,978 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES"IDU 3,456.48 - - - - - 3,456 - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES"OR 14,609.41 - 14,609 - - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES"UT 15,675.63 - - - - 15,676 - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES"WA 3,987.66 - - 3,988 - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES"WYP 4,963.94 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3640000 "POLES, TOWERS AND FIXTURES"WYU 989.73 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES CA 953.06 953 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES IDU 973.31 - - - - - 973 - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES OR 6,291.66 - 6,292 - - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES UT 6,901.80 - - - - 6,902 - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES WA 2,024.26 - - 2,024 - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES WYP 2,672.12 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3650000 OVERHEAD CONDUCTORS & DEVICES WYU 350.35 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT CA 464.69 465 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT IDU 273.46 - - - - - 273 - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT OR 1,905.30 - 1,905 - - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT UT 5,489.26 - - - - 5,489 - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WA 475.56 - - 476 - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WYP 784.53 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3660000 UNDERGROUND CONDUIT WYU 146.42 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES CA 539.81 540 - - - - - - -
Depreciation Expense (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES IDU 571.59 - - - - - 572 - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES OR 4,188.80 - 4,189 - - - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES UT 11,900.62 - - - - 11,901 - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES WA 694.84 - - 695 - - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES WYP 1,262.07 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3670000 UNDERGROUND CONDUCTORS & DEVICES WYU 478.32 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS CA 1,318.98 1,319 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS IDU 1,938.45 - - - - - 1,938 - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS OR 11,548.14 - 11,548 - - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS UT 14,299.81 - - - - 14,300 - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WA 2,883.25 - - 2,883 - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WYP 3,365.39 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3680000 LINE TRANSFORMERS WYU 471.24 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD CA 255.72 256 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD IDU 217.74 - - - - - 218 - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD OR 2,109.27 - 2,109 - - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD UT 2,303.96 - - - - 2,304 - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD WA 560.36 - - 560 - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD WYP 413.54 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3691000 SERVICES - OVERHEAD WYU 91.44 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND CA 391.62 392 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND IDU 874.60 - - - - - 875 - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND OR 4,594.55 - 4,595 - - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND UT 6,453.69 - - - - 6,454 - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND WA 1,156.53 - - 1,157 - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND WYP 1,124.65 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3692000 SERVICES - UNDERGROUND WYU 385.84 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS CA 298.62 299 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS IDU 771.87 - - - - - 772 - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS OR 1,677.94 - 1,678 - - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS UT 5,820.02 - - - - 5,820 - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS WA 730.43 - - 730 - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS WYP 740.41 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3700000 METERS WYU 137.79 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES CA 14.94 15 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES IDU 7.54 - - - - - 8 - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES OR 115.70 - 116 - - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES UT 265.50 - - - - 265 - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WA 20.10 - - 20 - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WYP 29.43 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3710000 INSTALL ON CUSTOMERS PREMISES WYU 5.50 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS CA 27.75 28 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS IDU 33.56 - - - - - 34 - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS OR 623.96 - 624 - - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS UT 1,158.21 - - - - 1,158 - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS WA 116.38 - - 116 - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYP 235.12 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYU 62.30 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS IDU 0.08 - - - - - 0 - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS OR 0.01 - 0 - - - - - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS SG 0.03 0 0 0 - 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS SO 2.38 0 1 0 - 1 0 0 -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS UT 1.72 - - - - 2 - - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS WYP 0.98 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3892000 LAND RIGHTS WYU 0.41 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS CA 75.36 75 - - - - - - -
Depreciation Expense (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS CN 209.30 5 65 14 - 102 9 - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS IDU 215.35 - - - - - 215 - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS OR 742.79 - 743 - - - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SE 22.68 0 6 2 - 10 1 0 -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SG 266.97 4 72 21 - 118 15 0 -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS SO 2,251.30 49 630 175 - 981 123 1 -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS UT 1,177.12 - - - - 1,177 - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WA 239.23 - - 239 - - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WYP 240.33 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3900000 STRUCTURES AND IMPROVEMENTS WYU 112.68 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE CA 5.48 5 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE CN 41.62 1 13 3 - 20 2 - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE IDU 4.20 - - - - - 4 - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE OR 72.92 - 73 - - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SE 0.19 0 0 0 - 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SG 81.12 1 22 6 - 36 4 0 -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE SO 608.82 13 170 47 - 265 33 0 -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE UT 43.51 - - - - 44 - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WA 3.93 - - 4 - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WYP 25.35 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3910000 OFFICE FURNITURE WYU 2.07 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CA 7.40 7 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CN 560.15 13 173 38 - 272 24 - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS IDU 80.99 - - - - - 81 - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS OR 178.20 - 178 - - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SE 5.63 0 1 0 - 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SG 474.74 7 128 38 - 210 26 0 -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SO 9,784.68 212 2,737 760 - 4,262 536 3 -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS UT 155.33 - - - - 155 - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WA 62.88 - - 63 - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYP 328.03 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYU 15.26 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT CN 0.05 0 0 0 - 0 0 - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT IDU 0.02 - - - - - 0 - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT OR 0.34 - 0 - - - - - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT SG 4.99 0 1 0 - 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT SO 15.14 0 4 1 - 7 1 0 -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT UT 1.18 - - - - 1 - - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT WYP 0.03 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3913000 OFFICE EQUIPMENT WYU 1.03 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT CA 6.51 7 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT IDU 23.95 - - - - - 24 - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT OR 108.69 - 109 - - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT SG 241.86 4 65 19 - 107 13 0 -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT SO 9.35 0 3 1 - 4 1 0 -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT UT 144.65 - - - - 145 - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WA 26.56 - - 27 - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WYP 50.10 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3930000 STORES EQUIPMENT WYU 0.05 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"CA 36.22 36 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"IDU 90.26 - - - - - 90 - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"OR 450.64 - 451 - - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"SE 3.95 0 1 0 - 2 0 0 -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"SG 889.32 14 240 71 - 393 49 0 -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"SO 80.03 2 22 6 - 35 4 0 -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"UT 636.40 - - - - 636 - - -
Depreciation Expense (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"WA 108.93 - - 109 - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"WYP 165.53 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3940000 "TLS, SHOP, GAR EQUIPMENT"WYU 15.00 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT CA 24.90 25 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT IDU 67.39 - - - - - 67 - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT OR 478.58 - 479 - - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SE 61.80 1 16 5 - 27 4 0 -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SG 321.98 5 87 26 - 142 18 0 -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT SO 243.03 5 68 19 - 106 13 0 -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT UT 388.90 - - - - 389 - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WA 72.37 - - 72 - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WYP 136.60 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3950000 LABORATORY EQUIPMENT WYU 4.92 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT CA 254.20 254 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT CN 164.77 4 51 11 - 80 7 - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT IDU 513.89 - - - - - 514 - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT OR 3,299.81 - 3,300 - - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SE 12.02 0 3 1 - 5 1 0 -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SG 7,706.15 117 2,077 614 - 3,401 427 3 -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT SO 4,061.78 88 1,136 315 - 1,769 222 1 -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT UT 2,551.99 - - - - 2,552 - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WA 506.65 - - 507 - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WYP 1,008.30 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3970000 COMMUNICATION EQUIPMENT WYU 253.76 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT CA 27.26 27 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT IDU 26.59 - - - - - 27 - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT OR 218.38 - 218 - - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SE 7.47 0 2 1 - 3 0 0 -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SG 350.85 5 95 28 - 155 19 0 -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT SO 41.71 1 12 3 - 18 2 0 -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT UT 168.08 - - - - 168 - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WA 43.40 - - 43 - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WYP 52.74 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3972000 MOBILE RADIO EQUIPMENT WYU 9.18 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT CA 2.60 3 - - - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT CN 4.02 0 1 0 - 2 0 - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT IDU 3.81 - - - - - 4 - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT OR 61.13 - 61 - - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SE 0.11 0 0 0 - 0 0 0 -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SG 142.69 2 38 11 - 63 8 0 -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT SO 111.22 2 31 9 - 48 6 0 -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT UT 69.08 - - - - 69 - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WA 9.08 - - 9 - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WYP 11.42 - - - - - - - -
4030000 DEPN EXPENSE-ELECT 3980000 MISCELLANEOUS EQUIPMENT WYU 1.27 - - - - - - - -
4030000 Total 938,231.85 19,770 256,485 73,879 - 411,086 51,441 271 -
4032000 DEPR - STEAM 565131 DEPR - PROD STEAM NOT CLASSIFIED SG 2,762.10 42 744 220 - 1,219 153 1 -
4032000 DEPR - STEAM 565247 Depr - Prod Steam UT STEP OTHER (6,748.94)- - - - - - - (6,749)
4032000 Total (3,986.84)42 744 220 - 1,219 153 1 (6,749)
4033000 DEPR - HYDRO 565133 DEPR - PROD HYDRO NOT CLASSIFIED SG-P (500.80)(8) (135) (40) - (221) (28) (0) -
4033000 DEPR - HYDRO 565133 DEPR - PROD HYDRO NOT CLASSIFIED SG-U 387.06 6 104 31 - 171 21 0 -
4033000 Total (113.74)(2) (31) (9) - (50) (6) (0) -
4034000 DEPR - OTHER 565134 DEPR - PROD OTHER NOT CLASSIFIED SG 323.69 5 87 26 - 143 18 0 -
4034000 Total 323.69 5 87 26 - 143 18 0 -
4035000 DEPR-TRANSMISSION 565141 DEPR - TRANS ASSETS NOT CLASSIFIED SG 16,228.55 246 4,373 1,293 - 7,163 899 6 -
4035000 Total 16,228.55 246 4,373 1,293 - 7,163 899 6 -
Depreciation Expense (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED CA 144.51 145 - - - - - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED IDU 282.11 - - - - - 282 - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED OR 964.21 - 964 - - - - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED UT 1,900.36 - - - - 1,900 - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED WA 345.79 - - 346 - - - - -
4036000 DEPR-DISTRIBUTION 565161 DEPR - DIST ASSETS NOT CLASSIFIED WYP 456.93 - - - - - - - -
4036000 Total 4,093.92 145 964 346 - 1,900 282 - -
4037000 DEPR - GENERAL 565201 DEPR - GEN ASSETS NOT CLASSIFIED SG 2,558.37 39 689 204 - 1,129 142 1 -
4037000 Total 2,558.37 39 689 204 - 1,129 142 1 -
4039999 DEPR EXP-ELEC, OTH 565970 DEPRECIATION-JOINT OWNER BILLED-CREDIT SG (219.88)(3) (59) (18) - (97) (12) (0) -
4039999 Total (219.88)(3) (59) (18) - (97) (12) (0) -
Grand Total 957,115.92 20,242 263,253 75,941 - 422,493 52,916 279 (6,749)
B4. AMORTIZATION
EXPENSE

Amortization Expense (Actuals)Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS IDU 20.13 - - - - - 20 - -
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG 683.41 10 184 54 95 302 38 0 -
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-P 2,682.44 41 723 214 372 1,184 149 1 -
4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-U 324.18 5 87 26 45 143 18 0 -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT OR 8.85 - 9 - - - - - -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT SG 995.33 15 268 79 138 439 55 0 -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT UT 34.77 - - - - 35 - - -
4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT WYP 58.85 - - - 59 - - - -
4040000 AMOR LTD TRM PLNT 3031050 RWT - RCMS WORK TRACKING SO 88.81 2 25 7 12 39 5 0 -
4040000 AMOR LTD TRM PLNT 3031680 DISTRIBUTION AUTOMATION PILOT SO 105.77 2 30 8 14 46 6 0 -
4040000 AMOR LTD TRM PLNT 3031830 CUSTOMER SERVICE SYSTEM CN 6,406.87 149 1,977 436 464 3,107 273 - -
4040000 AMOR LTD TRM PLNT 3032040 SAP SO 5,313.15 115 1,486 413 693 2,314 291 1 -
4040000 AMOR LTD TRM PLNT 3032130 PROD & TRANS PLANT SG 378.48 6 102 30 52 167 21 0 -
4040000 AMOR LTD TRM PLNT 3032140 MINING PLANT SO 258.19 6 72 20 34 112 14 0 -
4040000 AMOR LTD TRM PLNT 3032150 HYDRO PLANT SO 545.10 12 152 42 71 237 30 0 -
4040000 AMOR LTD TRM PLNT 3032160 ENGINEERING SMALL SOFTWARE SO 181.61 4 51 14 24 79 10 0 -
4040000 AMOR LTD TRM PLNT 3032170 EDMS SOFTWARE ACCT 141140 SO 83.21 2 23 6 11 36 5 0 -
4040000 AMOR LTD TRM PLNT 3032180 AUTOMATED MAPPING PROJECT SO 11.38 0 3 1 1 5 1 0 -
4040000 AMOR LTD TRM PLNT 3032190 4040000/3032190 SO 5.83 0 2 0 1 3 0 0 -
4040000 AMOR LTD TRM PLNT 3032200 OUTAGE MANAGEMENT SYSTEM SO 33.53 1 9 3 4 15 2 0 -
4040000 AMOR LTD TRM PLNT 3032220 ENTERPRISE DATA WRHSE - BI RPTG TOOL SO 4.29 0 1 0 1 2 0 0 -
4040000 AMOR LTD TRM PLNT 3032340 FACILITY INSPECTION REPORTING SYSTEM SO 23.49 1 7 2 3 10 1 0 -
4040000 AMOR LTD TRM PLNT 3032360 2002 GRID NET POWER COST MODELING SO 38.77 1 11 3 5 17 2 0 -
4040000 AMOR LTD TRM PLNT 3032530 POLE ATTACHMENT MGMT SYSTEM SO 0.38 0 0 0 0 0 0 0 -
4040000 AMOR LTD TRM PLNT 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO 4.84 0 1 0 1 2 0 0 -
4040000 AMOR LTD TRM PLNT 3032600 SINGLE PERSON SCHEDULING SO 101.15 2 28 8 13 44 6 0 -
4040000 AMOR LTD TRM PLNT 3032640 TIBCO SOFTWARE SO 186.46 4 52 14 24 81 10 0 -
4040000 AMOR LTD TRM PLNT 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG 2.29 0 1 0 0 1 0 0 -
4040000 AMOR LTD TRM PLNT 3032690 UTILITY INTERNATIONAL FORECASTING MODEL SO 1,110.37 24 311 86 145 484 61 0 -
4040000 AMOR LTD TRM PLNT 3032710 ROUGE RIVER HYDRO INTANGIBLES SG 6.59 0 2 1 1 3 0 0 -
4040000 AMOR LTD TRM PLNT 3032740 GADSBY INTANGIBLE ASSETS SG 3.56 0 1 0 0 2 0 0 -
4040000 AMOR LTD TRM PLNT 3032760 SWIFT 2 IMPROVEMENTS SG 431.80 7 116 34 60 191 24 0 -
4040000 AMOR LTD TRM PLNT 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENT SG 24.12 0 6 2 3 11 1 0 -
4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 4.16 0 1 0 1 2 0 0 -
4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U 1.04 0 0 0 0 0 0 0 -
4040000 AMOR LTD TRM PLNT 3032830 VCPRO - XEROX CUST STMT FRMTR ENHANCE -SO 44.51 1 12 3 6 19 2 0 -
4040000 AMOR LTD TRM PLNT 3032860 WEB SOFTWARE SO 1,864.29 40 521 145 243 812 102 0 -
4040000 AMOR LTD TRM PLNT 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG 359.93 5 97 29 50 159 20 0 -
4040000 AMOR LTD TRM PLNT 3032990 P8DM - FILENET P8 DOCUMENT MANAGEMENT (E SO 428.21 9 120 33 56 187 23 0 -
4040000 AMOR LTD TRM PLNT 3033090 STEAM PLANT INTANGIBLE ASSETS SG 2,526.05 38 681 201 350 1,115 140 1 -
4040000 AMOR LTD TRM PLNT 3033170 GTX VERSION 7 SOFTWARE CN 2,370.60 55 732 161 172 1,150 101 - -
4040000 AMOR LTD TRM PLNT 3033220 MONARCH EMS/SCADA SO 2,965.32 64 829 230 387 1,292 162 1 -
4040000 AMOR LTD TRM PLNT 3033240 IEE - Itron Enterprise Addition CN 815.20 19 252 56 59 395 35 - -
4040000 AMOR LTD TRM PLNT 3033250 AMI Metering Software CN 3,439.35 80 1,061 234 249 1,668 146 - -
4040000 AMOR LTD TRM PLNT 3033260 Big Data & Analytics SO 1,209.27 26 338 94 158 527 66 0 -
4040000 AMOR LTD TRM PLNT 3033270 CES - Customer Experience System CN 1,612.45 37 498 110 117 782 69 - -
4040000 AMOR LTD TRM PLNT 3033280 MAPAPPS - Mapping Systems Application SO 489.79 11 137 38 64 213 27 0 -
4040000 AMOR LTD TRM PLNT 3033290 CUSTOMER CONTACTS CN 485.12 11 150 33 35 235 21 - -
4040000 AMOR LTD TRM PLNT 3033310 C&T - ENERGY TRADING SYSTEM SO 2,192.39 48 613 170 286 955 120 1 -
4040000 AMOR LTD TRM PLNT 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM)SO 45.72 1 13 4 6 20 3 0 -
4040000 AMOR LTD TRM PLNT 3033370 DISTRIBUTION INTANGIBLES WYP 3.54 - - - 4 - - - -
4040000 AMOR LTD TRM PLNT 3033410 M365 SO 402.15 9 112 31 52 175 22 0 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS CA 1.77 2 - - - - - - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS CN 0.46 0 0 0 0 0 0 - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS IDU 2.91 - - - - - 3 - -
Amortization Expense (Actuals)Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS OR 2.86 - 3 - - - - - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SE 1.82 0 0 0 0 1 0 0 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SG 11,123.66 169 2,997 887 1,541 4,910 616 4 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SO 536.51 12 150 42 70 234 29 0 -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS UT 2.71 - - - - 3 - - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS WA 3.15 - - 3 - - - - -
4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS WYP 48.58 - - - 49 - - - -
4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG 147.62 2 40 12 20 65 8 0 -
4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG-P 14.74 0 4 1 2 7 1 0 -
4040000 AMOR LTD TRM PLNT 3035330 OATI-OASIS INTERFACE SO 2.88 0 1 0 0 1 0 0 -
4040000 AMOR LTD TRM PLNT 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P 311.70 5 84 25 43 138 17 0 -
4040000 AMOR LTD TRM PLNT 3456000 Electric Equipment - Leasehold Improveme OR 15.65 - 16 - - - - - -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR 278.62 - 279 - - - - - -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO 164.06 4 46 13 21 71 9 0 -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA 96.12 - - 96 - - - - -
4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP 53.17 - - - 53 - - - -
4040000 Total 54,226.04 1,058 15,528 4,157 6,440 24,245 2,785 12 -
4049000 AMR LTD TRM PLNT-OTH 566201 Amort Exp - Hydro - UT Klamath Adj OTHER 4,217.41 - - - - - - - 4,217
4049000 AMR LTD TRM PLNT-OTH 566970 AMORTIZATION JO BILL CREDIT SG (298.80)(5) (81) (24) (41) (132) (17) (0) -
4049000 Total 3,918.61 (5) (81) (24) (41) (132) (17) (0) 4,217
4061000 EL PLNT ACQ ADJ-CM 566920 AMORT ELEC PLANT ACQ ADJ SG 2,811.49 43 758 224 390 1,241 156 1 -
4061000 EL PLNT ACQ ADJ-CM 566920 AMORT ELEC PLANT ACQ ADJ UT 301.64 - - - - 302 - - -
4061000 Total 3,113.12 43 758 224 390 1,543 156 1 -
4073000 REGULATORY DEBITS 566940 AMORT OF REG ASSETS - DEBITS OTHER 8.28 - - - - - - - 8
4073000 REGULATORY DEBITS 566940 AMORT OF REG ASSETS - DEBITS SG 24.74 0 7 2 3 11 1 0 -
4073000 REGULATORY DEBITS 566982 Amortz Reg A-Unrcvrd Plt/Decom Csts-ID IDU 2,705.86 - - - - - 2,706 - -
4073000 REGULATORY DEBITS 566983 Amortz Reg A-Unrcvrd Plt/Decom Csts-OR OR 3,015.42 - 3,015 - - - - - -
4073000 REGULATORY DEBITS 566984 Amortz Reg A-Unrcvrd Plt/Decom Csts-UT UT 2,602.97 - - - - 2,603 - - -
4073000 REGULATORY DEBITS 566986 Amortz Reg A-Unrcvrd Plt/Decom Csts-WY WYP 2,566.38 - - - 2,566 - - - -
4073000 REGULATORY DEBITS 586902 Preferred Stock Repurchase Loss Amort OTHER 124.29 - - - - - - - 124
4073000 Total 11,047.95 0 3,022 2 2,570 2,614 2,707 0 133
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential IDU 5,856.75 - - - - - 5,857 - -
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential OR 45,873.24 - 45,873 - - - - - -
4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential WA 13,224.09 - - 13,224 - - - - -
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial IDU 357.68 - - - - - 358 - -
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial OR 1,180.69 - 1,181 - - - - - -
4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial WA 589.04 - - 589 - - - - -
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial IDU 31.86 - - - - - 32 - -
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial OR 1.80 - 2 - - - - - -
4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial WA 16.15 - - 16 - - - - -
4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation IDU 1,685.14 - - - - - 1,685 - -
4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation OR 759.24 - 759 - - - - - -
4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation WA 660.59 - - 661 - - - - -
4074100 Reg Credits-BPA Exch 301601 BPA Reg Bill Bal Acct - St/Hwy Lighting OR 0.04 - 0 - - - - - -
4074100 Total 70,236.31 - 47,815 14,490 - - 7,931 - -
4074200 Reg Credits-BPA Exch 505201 Regional Bill Intchg Rec/Del-OR (PP)OR (47,815.01)- (47,815) - - - - - -
4074200 Reg Credits-BPA Exch 505202 Regional Bill Intchg Rec/Del-WA (PP)WA (14,489.86)- - (14,490) - - - - -
4074200 Reg Credits-BPA Exch 505204 Regional Bill Intchg Rec/Del-ID (RMP)IDU (7,931.44)- - - - - (7,931) - -
4074200 Total (70,236.31)- (47,815) (14,490) - - (7,931) - -
Grand Total 72,305.72 1,097 19,227 4,360 9,357 28,270 5,632 13 4,350
B5. TAXES OTHER THAN
INCOME

Taxes Other Than Income (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4081000 TAX OTH INC-U OP I 584960 Taxes Other Non-Income - Credit SO (463) (10) (129) (36) (60) (202) (25) (0) -
4081000 Total (463) (10) (129) (36) (60) (202) (25) (0) -
4081500 PROPERTY TAXES 579000 PROPERTY TAX GPS 163,476 3,549 45,720 12,694 21,318 71,204 8,948 43 -
4081500 PROPERTY TAXES 579012 Property Tax Exp - Reg Deferral/Amortz OR (624) - (624) - - - - - -
4081500 Total 162,852 3,549 45,096 12,694 21,318 71,204 8,948 43 -
4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES CA 1,304 1,304 - - - - - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES OR 29,131 - 29,131 - - - - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES UT 8 - - - - 8 - - -
4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES WYP 1,849 - - - 1,849 - - - -
4081800 Total 32,292 1,304 29,131 - 1,849 8 - - -
4081990 MISC TAXES - OTHER 583260 PUBLIC UTILITY TAX SO 13,887 301 3,884 1,078 1,811 6,049 760 4 -
4081990 MISC TAXES - OTHER 583261 OREGON ENERGY RESOURCE SUPPLIER TAX OR 1,610 - 1,610 - - - - - -
4081990 MISC TAXES - OTHER 583263 MONTANA ENERGY TAX SE 269 4 68 20 41 119 16 0 -
4081990 MISC TAXES - OTHER 583265 WASHINGTON GROSS REVENUE TAX - SERVICES WA 26 - - 26 - - - - -
4081990 MISC TAXES - OTHER 583266 IDAHO KILOWATT HOUR TAX SE 49 1 12 4 8 22 3 0 -
4081990 MISC TAXES - OTHER 583267 WYOMING ANNUAL CORPORATION FEE (TAX)WYP 96 - - - 96 - - - -
4081990 MISC TAXES - OTHER 583269 MONTANA WHOLESALE ENERGY TAX SE 193 3 49 15 30 85 12 0 -
4081990 MISC TAXES - OTHER 583273 Wyoming Wind Generation Tax SG 2,106 32 567 168 292 929 117 1 -
4081990 MISC TAXES - OTHER 583274 Nevada Commerce Tax SO 28 1 8 2 4 12 2 0 -
4081990 MISC TAXES - OTHER 584100 GOVERNMENT ROYALTIES SE 463 7 117 35 71 205 28 0 -
4081990 Total 18,726 348 6,314 1,349 2,352 7,421 937 5 -
Grand Total 213,407 5,191 80,412 14,007 25,458 78,431 9,860 48 -
B6. FEDERAL INCOME
TAXES

Interest Expense & Renewable Energy Tax Credits
Twelve Months Ended - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Acct Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4091000 INC TX UTIL OP INC 310310 Renewable Electricity Production Tax Cre SG (164,180)(2,494) (44,242) (13,085) (22,746) (72,462) (9,091) (61) -
4091000 INC TX UTIL OP INC 310312 Mining Rescue Training Credit ~ Energy W SE 0 - - - - - - - -
4091000 INC TX UTIL OP INC 310313 Mining Rescue Training Credit ~ PMI SE (84)(1) (21) (6) (13) (37) (5) (0) -
4091000 INC TX UTIL OP INC 310315 Investment Tax Credit - Solar Arrays SG 0 - - - - - - - -
4091000 INC TX UTIL OP INC 310318 Research and Experimentation Credits SO (9)(0) (3) (1) (1) (4) (1) (0) -
4091000 INC TX UTIL OP INC 600600 Fuel Tax Credit SE (19)(0) (5) (1) (3) (9) (1) (0) -
4091000 INC TX UTIL OP INC 900900 Foreign Tax Credit SO (2)(0) (0) (0) (0) (1) (0) (0) -
4091000 Total (164,295)(2,495) (44,271) (13,093) (22,763) (72,513) (9,098) (61) -
4091100 STATE INC TAX ELEC311311 Utah Renewable Energy Production Tax Cre SG - - - - - - - -
4091100 Total - - - - - - - - -
4118000 GAINS-DISP OF ALLOWALOW Sales of S02 Allowances SE (0) (0) (0) (0) (0) (0) (0) (0) -
4118000 Total (0) (0) (0) (0) (0) (0) (0) (0) -
4191000 AFUDC - OTHER UNAS Unassigned SNP (49,861) (982) (13,549) (3,738) (6,499) (22,347) (2,728) (14) (3)
4191000 Total (49,861) (982) (13,549) (3,738) (6,499) (22,347) (2,728) (14) (3)
4211000 GAIN DISPOS PROP DISP Sale of Utility Plant OR 425 - 425 - - - - - - 4211000 GAIN DISPOS PROP DISP Sale of Utility Plant SO (2,789) (61) (780) (217) (364) (1,215) (153) (1) -
4211000 Total (2,364) (61) (355) (217) (364) (1,215) (153) (1) -
4212000 LOSS DISPOS PROP DISP Sale of Utility Plant OR 1 - 1 - - - - - -
4212000 LOSS DISPOS PROP DISP Sale of Utility Plant SO 0 0 0 0 0 0 0 0 -
4212000 Total 1 0 1 0 0 0 0 0 -
4270000 INT ON LNG-TRM DBTUNAS Unassigned SNP 373,021 7,348 101,362 27,966 48,622 167,185 20,410 103 25
4270000 INT ON LNG-TRM DBTUNAS Unassigned SNP 31,513 621 8,563 2,363 4,108 14,124 1,724 9 2
4270000 INT ON LNG-TRM DBTUNAS Unassigned SNP 169 3 46 13 22 76 9 0 0
4270000 INT ON LNG-TRM DBTUNAS Unassigned SNP 702 14 191 53 92 315 38 0 0
4270000 Total 405,404 7,986 110,161 30,394 52,843 181,699 22,181 112 27
4280000 AMT DBT DISC & EXPUNAS Unassigned SNP 1,204 24 327 90 157 539 66 0 0
4280000 AMT DBT DISC & EXPUNAS Unassigned SNP 3,338 66 907 250 435 1,496 183 1 0 4280000 Total 4,541 89 1,234 340 592 2,035 248 1 0
4281000 AMORTZN OF LOSS UNAS Unassigned SNP 607 12 165 46 79 272 33 0 0 4281000 Total 607 12 165 46 79 272 33 0 0
4290000 AMT PREM ON DEBT UNAS Unassigned SNP (10) (0) (3) (1) (1) (4) (1) (0) (0) 4290000 Total (10) (0) (3) (1) (1) (4) (1) (0) (0)
4310000 OTHER INTEREST EXPUNAS Unassigned SNP 10,522 207 2,859 789 1,371 4,716 576 3 1
4310000 OTHER INTEREST EXPUNAS Unassigned SNP (6) (0) (2) (0) (1) (3) (0) (0) (0)
4310000 OTHER INTEREST EXPUNAS Unassigned SNP (2) (0) (0) (0) (0) (1) (0) (0) (0)
4310000 OTHER INTEREST EXPUNAS Unassigned SNP (11) (0) (3) (1) (1) (5) (1) (0) (0)
4310000 Total 10,503 207 2,854 787 1,369 4,707 575 3 1
4313000 INT EXP ON REG LIABUNAS Unassigned SNP 7,591 150 2,063 569 989 3,402 415 2 1
4313000 Total 7,591 150 2,063 569 989 3,402 415 2 1
4320000 AFUDC - BORROWEDUNAS Unassigned SNP (30,253) (596) (8,221) (2,268) (3,943) (13,559) (1,655) (8) (2)
4320000 AFUDC - BORROWEDUNAS Unassigned SNP 6,516 128 1,771 489 849 2,920 357 2 0
4320000 Total (23,737) (468) (6,450) (1,780) (3,094) (10,639) (1,299) (7) (2)
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 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 0 - - - - - - - -
SCHMAP 105127 Book Depr Allocated to Medicare and M&E SCHMDEXP 130 3 36 10 17 57 7 0 -
SCHMAP 110200 Tax Percentage Depletion - Deer Creek SE 0 - - - - - - - -
SCHMAP 120101 Other A/R Bad Debt Write-offs BADDEBT 0 - - - - - - - -
SCHMAP 130100 Non - Deductible Expenses SO 806 17 225 63 105 351 44 0 -
SCHMAP 130400 PMINondeductible Exp SE 0 0 0 0 0 0 0 0 -
SCHMAP 130505 Executive Compensation 162(m)SO 673 15 188 52 88 293 37 0 -
SCHMAP 130550 MEHC Insurance Services-Premium SO 0 - - - - - - - -
SCHMAP 130700 Mining Rescue Training Credit Addback SE 0 - - - - - - - -
SCHMAP 130750 Nondeductible Fringe Benefits SO 161 4 45 13 21 70 9 0 -
SCHMAP 130755 Nondeductible Parking Costs SO 314 7 88 24 41 137 17 0 -
SCHMAP 130900 Non - Deductible Executive Comp SO 0 - - - - - - - -
SCHMAP 505505 Income Tax Interest SO 10 0 3 1 1 5 1 0 -
SCHMAP 610106 PMIFuel Tax Cr SE 19 0 5 1 3 9 1 0 -
SCHMAP 610107 PMI Dividend Gross Up for Foreign Tax Cr SO 2 0 0 0 0 1 0 0 -
SCHMAP 7201051 Contra Medicare Subsidy SO 0 - - - - - - - -
SCHMAP 920106 PMI Dividend Received Deduction SE 0 - - - - - - - -
SCHMAP 920145 PMI Mining Rescue Training Credit Addbac SE 84 1 21 6 13 37 5 0 -
SCHMAP Total 2,200 47 612 171 290 960 121 1 -
SCHMAT 105100 Capitalized Labor Costs SO 6,075 132 1,699 472 792 2,646 332 2 -
SCHMAT 105120 Book Depreciation SCHMDEXP 1,065,141 22,526 292,966 84,512 143,271 470,178 58,888 310 -
SCHMAT 105121 PMIBook Depreciation SE 15,648 227 3,941 1,190 2,402 6,931 952 6 -
SCHMAT 105123 Sec. 481a Adj - Repair Deduction SG 0 - - - - - - - -
SCHMAT 105130 CIAC CIAC 124,218 4,006 34,110 7,710 12,665 59,551 6,175 - -
SCHMAT 105137 Auto Depreciation SO 0 - - - - - - - -
SCHMAT 105140 Highway relocation SNPD 3,970 128 1,090 246 405 1,903 197 - -
SCHMAT 105142 Avoided Costs SNP 40,590 800 11,030 3,043 5,291 18,192 2,221 11 3
SCHMAT 105145 Acquisition Adjustment Amort SG 0 - - - - - - - -
SCHMAT 105146 Capitalization of Test Energy SG 2,295 35 618 183 318 1,013 127 1 -
SCHMAT 105147 Sec 1031 Like Kind Exchange SO 0 - - - - - - - -
SCHMAT 105165 Coal Mine Development SE 0 - - - - - - - -
SCHMAT 105170 Coal Mine Receding Face (Extension)SE 0 - - - - - - - -
SCHMAT 105180 Steam Rts Blundell Geothml Bk Depr SG 0 - - - - - - - -
SCHMAT 105205 Coal Mine Development-30%Amort SE 0 - - - - - - - -
SCHMAT 105471 UT Kalamath Relicensing Costs OTHER 0 - - - - - - - -
SCHMAT 110100 Book Cost Depletion SE 0 - - - - - - - -
SCHMAT 110105 SRC Book Depletion step up basis adj SG 0 - - - - - - - -
SCHMAT 1101051 SRC Book Cost Depletion SG 0 - - - - - - - -
SCHMAT 120105 Willow Wind Account Receivable WA 0 - - - - - - - -
SCHMAT 205100 Coal Pile Inventory Adjustment SE 0 - - - - - - - -
SCHMAT 205210 ERC (Emission Reduction Credit) Impairme SE 0 - - - - - - - -
SCHMAT 205411 PMI Sec 263A Adjustment SE 0 - - - - - - - -
SCHMAT 210105 Self Insured Health Benefit SO 0 - - - - - - - -
SCHMAT 210120 Prepaid Taxes-UT PUC UT 0 - - - - - - - -
SCHMAT 210130 Prepaid Taxes-ID PUC IDU 0 - - - - - - - -
SCHMAT 210200 Prepaid Taxes-property taxes GPS (1,038)(23) (290) (81) (135) (452) (57) (0) -
SCHMAT 220100 Bad Debts Allowance - Cash Basis BADDEBT (82)(5) (36) (12) (5) (18) (6) - -
SCHMAT 320110 Transition Team Costs-UT UT 0 - - - - - - - -
SCHMAT 320115 Misc - Reg Assets/Reg Liab-Total OTHER 0 - - - - - - - -
SCHMAT 320140 May 2000 Transition Plan Costs-OR OR 0 - - - - - - - -
SCHMAT 320210 Research & Exper. Sec. 174 Amort.SO 0 - - - - - - - -
SCHMAT 320220 Glenrock Excluding Reclamation-UT rate o UT 0 - - - - - - - -
SCHMAT 320230 FAS 87/88 Writeoff-UT rate order UT 0 - - - - - - - -
SCHMAT 320270 Reg Asset FAS 158 Pension Liab Adj SO 34,657 752 9,693 2,691 4,519 15,095 1,897 9 -
SCHMAT 320280 Reg Asset FAS 158 Post Retire Liab SO (15,469)(336) (4,326) (1,201) (2,017) (6,738) (847) (4) -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 320281 Reg Asset - Post-Retirement Settlement L SO 735 16 206 57 96 320 40 0 -
SCHMAT 320282 Reg Asset - Post-Retirement Settlement L UT 0 - - - - - - - -
SCHMAT 320283 Reg Asset - Post-Retirement Settlement L WYU 0 - - - - - - - -
SCHMAT 330100 Amort. Pollution Control Facility SG 0 - - - - - - - -
SCHMAT 415110 Def Reg Asset-Transmission Srvc Deposit SG 0 - - - - - - - -
SCHMAT 415115 Reg Asset - UT STEP Pilot Programs Balan OTHER (6,421)- - - - - - - (6,421)
SCHMAT 415120 Def Reg Asset-Foote Creek Contract SG 0 - - - - - - - -
SCHMAT 415261 Reg Asset-UT Wildland Fire Protection OTHER 998 - - - - - - - 998
SCHMAT 415300 Environmental Cleanup Accrual SO 0 - - - - - - - -
SCHMAT 415301 Environmental Costs WA WA 730 - - 730 - - - - -
SCHMAT 415406 Reg Asset Utah ECAM OTHER 0 - - - - - - - -
SCHMAT 415423 Contra PP&E Deer Creek SE 0 - - - - - - - -
SCHMAT 415424 Contra Reg Asset - Deer Creek Abandonmen SE (73,034)(1,058) (18,395) (5,555) (11,211) (32,347) (4,442) (26) -
SCHMAT 415425 Contra Reg Asset - UMWA Pension OTHER 0 - - - - - - - -
SCHMAT 415426 Reg Asset - 2020 GRC - Meters Replaced b OTHER 2,263 - - - - - - - 2,263
SCHMAT 415430 Reg Asset - CA - Transportation Electri OTHER (89)- - - - - - - (89)
SCHMAT 415500 Cholla Plt Transact Costs-APS Amort SGCT 0 - - - - - - - -
SCHMAT 415510 WA Disallowed Colstrip #3 Write-off WA 4 - - 4 - - - - -
SCHMAT 415555 WY PCAM Def Net Power Costs WYP 0 - - - - - - - -
SCHMAT 415640 IDAI Costs-Direct Access-CA CA 0 - - - - - - - -
SCHMAT 415650 SB 1149-Related Reg Assets-OR OTHER 0 - - - - - - - -
SCHMAT 415680 OR Deferred Intevenor Funding Grants OR 0 - - - - - - - -
SCHMAT 415700 Reg Liability BPA balancing accounts-OR OTHER 0 - - - - - - - -
SCHMAT 415701 CA Deferred Intervenor Funding CA 0 - - - - - - - -
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 0 - - - - - - - -
SCHMAT 415705 Reg Liability - Tax Revenue Adjustment -WYP 0 - - - - - - - -
SCHMAT 415710 Reg Liability - WA - Accelerated Depreci WA (17,418)- - (17,418) - - - - -
SCHMAT 415723 Reg Asset - Cholla U4 - O&M Depreciation IDU 0 - - - - - - - -
SCHMAT 415728 Contra Reg Asset - Cholla U4 Closure - O OR (653)- (653) - - - - - -
SCHMAT 415729 Contra Reg Asset - Cholla U4 Closure - U UT (42)- - - - (42) - - -
SCHMAT 415730 Contra Reg Asset - Cholla U4 Closure - W WYP (14)- - - (14) - - - -
SCHMAT 415734 Reg Asset - Cholla Unrecovered Plant - C CA 241 241 - - - - - - -
SCHMAT 415736 Reg Asset - Cholla Unrecovered Plant - W WYP 1,905 - - - 1,905 - - - -
SCHMAT 415801 Contra RTO Grid West N/R Allowance SG 0 - - - - - - - -
SCHMAT 415802 Contra RTO Grid West N/R w/o-WA WA 0 - - - - - - - -
SCHMAT 415803 WA RTO Grid West N/R w/o WA 0 - - - - - - - -
SCHMAT 415804 RTO Grid West Notes Receivable-OR OR 0 - - - - - - - -
SCHMAT 415805 RTO Grid West Notes Receivable-WY WYP 0 - - - - - - - -
SCHMAT 415806 ID RTO Grid West N/R IDU 0 - - - - - - - -
SCHMAT 415822 Reg Asset _ Pension MMT -UT UT 0 - - - - - - - -
SCHMAT 415827 Regulatory Asset - Post -Ret MMT -OR OR 0 - - - - - - - -
SCHMAT 415828 Regulatory Asset - Post -Ret MMT -WY WYP 0 - - - - - - - -
SCHMAT 415829 Reg Asset - Post - Ret MMT -UT UT 0 - - - - - - - -
SCHMAT 415830 Regulatory Asset - Post - Ret MMT -ID IDU 0 - - - - - - - -
SCHMAT 415831 Regulatory Asset - Post - Ret MMT -CA CA 0 - - - - - - - -
SCHMAT 415840 Reg Asset-Deferred OR Independent Evalua OTHER (0)- - - - - - - (0)
SCHMAT 415841 Reg Asset - Emergency Service Programs -OTHER (5)- - - - - - - (5)
SCHMAT 415850 UNRECOVERED PLANT-POWERDALE SG 0 - - - - - - - -
SCHMAT 415852 Powerdale Decommissioning Reg Asset - ID IDU 8 - - - - - 8 - -
SCHMAT 415853 Powerdale Decommissioning Reg Asset - OR OR 0 - - - - - - - -
SCHMAT 415854 Powerdale Decommissioning Reg Asset - WA WA 0 - - - - - - - -
SCHMAT 415855 CA - January 2010 Storm Costs OTHER (136)- - - - - - - (136)
SCHMAT 415856 Powerdale Decommissioning Reg Asset - WY WYP 0 - - - - - - - -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 415857 ID - Deferred Overburden Costs OTHER (144)- - - - - - - (144)
SCHMAT 415858 WY - Deferred Overburden Costs WYP (281)- - - (281) - - - -
SCHMAT 415859 WY - Deferred Advertising Costs WYP 0 - - - - - - - -
SCHMAT 415865 Reg Asset - UT MPA OTHER 0 - - - - - - - -
SCHMAT 415867 Reg Asset - CA Solar Feed-in Tariff OTHER 0 - - - - - - - -
SCHMAT 415868 Reg Asset - UT - Solar Incentive Program OTHER 6,421 - - - - - - - 6,421
SCHMAT 415870 Deferred Excess Net Power Costs-CA OTHER 0 - - - - - - - -
SCHMAT 415871 Deferred Excess Net Power Costs-WY WYP 0 - - - - - - - -
SCHMAT 415872 Deferred Excess Net Power Costs - WY 08 OTHER 0 - - - - - - - -
SCHMAT 415876 Deferred Excess Net PowerCosts - OR OTHER 1,519 - - - - - - - 1,519
SCHMAT 415881 Deferral of Renewable Energy Credit - UT OTHER 0 - - - - - - - -
SCHMAT 415883 Deferral of Renewable Energy Credit - WY OTHER 0 - - - - - - - -
SCHMAT 415890 ID MEHC 2006 Transistion Costs IDU 0 - - - - - - - -
SCHMAT 415891 WY - 2006 Transition Severance Costs WYP 0 - - - - - - - -
SCHMAT 415893 OR - MEHC Transition Service Costs OTHER 0 - - - - - - - -
SCHMAT 415895 OR RCAC Sept-Dec 07 deferred OR 0 - - - - - - - -
SCHMAT 415896 WA - Chehalis Plant Revenue Requirement WA 0 - - - - - - - -
SCHMAT 415897 Reg Asset MEHC Transition Service Costs CA 0 - - - - - - - -
SCHMAT 415898 Deferred Coal Costs - Naughton Contract SE 0 - - - - - - - -
SCHMAT 415900 OR SB 408 Recovery OTHER 0 - - - - - - - -
SCHMAT 415902 Reg Asset - UT REC's in Rates - Current OTHER 0 - - - - - - - -
SCHMAT 415911 Contra Reg Asset - Naughton Unit $3 - CA CA 0 - - - - - - - -
SCHMAT 415912 Contra Reg Asset - Naughton Unit #3 - OR OTHER 0 - - - - - - - -
SCHMAT 415913 Contra Reg Asset - Naughton Unit #3 - WA OTHER 0 - - - - - - - -
SCHMAT 415914 Reg Asset - UT - Naughton U3 Costs UT 0 - - - - - - - -
SCHMAT 415915 Reg Asset - WY - Naughton U3 Costs WYP 0 - - - - - - - -
SCHMAT 415926 Reg Liability - Depreciation Decrease -OTHER (2,578)- - - - - - - (2,578)
SCHMAT 415927 Reg Liability - Depreciation Decrease De WA 0 - - - - - - - -
SCHMAT 415938 Reg Asset - Carbon Plant Decommissioning CA 0 - - - - - - - -
SCHMAT 415939 Reg Asset - Carbon Plant Decommissioning WYP (523)- - - (523) - - - -
SCHMAT 415942 Reg Liability - Steam Decommissioning -WA 3,570 - - 3,570 - - - - -
SCHMAT 425100 Deferred Regulatory Expense IDU 0 - - - - - - - -
SCHMAT 425105 Reg Asset - OR Asset Sale Gain Giveback OTHER (255)- - - - - - - (255)
SCHMAT 425125 Deferred Coal Cost - Arch SE 0 - - - - - - - -
SCHMAT 425205 Misc Def Dr-Prop Damage Repairs SO 0 - - - - - - - -
SCHMAT 425215 Unearned Joint Use Pole Contact Revenu SNPD 0 - - - - - - - -
SCHMAT 425250 TGS Buyout-SG SG 0 - - - - - - - -
SCHMAT 425260 Lakeview Buyout-SG SG 0 - - - - - - - -
SCHMAT 425280 Joseph Settlement-SG SG 0 - - - - - - - -
SCHMAT 425295 BPA Conservation Rate Credit SG 0 - - - - - - - -
SCHMAT 425360 Hermiston Swap SG 172 3 46 14 24 76 10 0 -
SCHMAT 425380 Idaho Customer Balancing Account OTHER 0 - - - - - - - -
SCHMAT 430100 Customer Service / Weatherization OTHER (15,330)- - - - - - - (15,330)
SCHMAT 430111 Reg Asset - SB 1149 Balance Reclass OTHER 0 - - - - - - - -
SCHMAT 430112 Reg Asset - Other - Balance Reclass OTHER 0 - - - - - - - -
SCHMAT 430113 Reg Asset - Def NPC Balance Reclass OTHER 0 - - - - - - - -
SCHMAT 430117 Reg Asset - Current DSM OTHER 0 - - - - - - - -
SCHMAT 505115 Sales & Use Tax Accrual SO 0 - - - - - - - -
SCHMAT 505125 ACCRUED ROYALTIES SE 494 7 124 38 76 219 30 0 -
SCHMAT 505140 Purchase Card Trans Provision SO 0 - - - - - - - -
SCHMAT 505160 CA PUC Fee CA 0 - - - - - - - -
SCHMAT 505170 West Valley Contract Termination Fee Acc SG 0 - - - - - - - -
SCHMAT 505200 Extraction Tax Paid / Accrued SE 0 - - - - - - - -
SCHMAT 505400 Bonus Liability SO 0 - - - - - - - -
SCHMAT 505450 Accrued Payroll Taxes SO (11,534)(250) (3,226) (896) (1,504) (5,024) (631) (3) -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 5054501 Accrued Payroll Taxes - PMI SE (537)(8) (135) (41) (82) (238) (33) (0) -
SCHMAT 505500 Federal Income Tax Interest SO 0 - - - - - - - -
SCHMAT 505510 PMIVacationBonus Adjustment SE 0 - - - - - - - -
SCHMAT 505520 Bonus Accrual - PMI SE (126)(2) (32) (10) (19) (56) (8) (0) -
SCHMAT 505525 Accrued Severance -PMI SE 1,150 17 290 87 177 509 70 0 -
SCHMAT 505600 Sick Leave Vacation & Personal Time SO (509)(11) (142) (40) (66) (222) (28) (0) -
SCHMAT 505601 Sick Leave Accrual - PMI SE (9)(0) (2) (1) (1) (4) (1) (0) -
SCHMAT 505700 Accrued Retention Bonus SO 0 - - - - - - - -
SCHMAT 605100 Trojan Decomissioning Costs TROJD (79)(1) (21) (6) (11) (35) (4) (0) -
SCHMAT 605710 Reverse Accrued Final Reclamation OTHER (343)- - - - - - - (343)
SCHMAT 605715 Trapper Mine Contract Obligation SE 1,161 17 293 88 178 514 71 0 -
SCHMAT 610000 Coal Mine Development-PMI SE 0 - - - - - - - -
SCHMAT 610005 Sec 174 94-98 7 99-00 RAR SO 0 - - - - - - - -
SCHMAT 610100 PMIDevt Cost Amort SE 0 - - - - - - - -
SCHMAT 610111 PMIBCC Gain/Loss on Assets Disposed SE 0 - - - - - - - -
SCHMAT 610114 PMI EITF Pre-Stripping Costs SE 0 - - - - - - - -
SCHMAT 610115 PMIOverburden Removal SE 0 - - - - - - - -
SCHMAT 610130 781 Shopping Incentive_OR OTHER 0 - - - - - - - -
SCHMAT 610135 SB1149 Costs_OR OTHER OTHER 0 - - - - - - - -
SCHMAT 610140 Oregon Rate Refund OTHER 0 - - - - - - - -
SCHMAT 610141 WA Rate Refunds OTHER 2,847 - - - - - - - 2,847
SCHMAT 610144 Reg Liability - CA California Alternativ OTHER 0 - - - - - - - -
SCHMAT 610145 REG LIAB-DSM OTHER (377)- - - - - - - (377)
SCHMAT 610146 OR Reg Asset/Liability Consolidation OR 0 - - - - - - - -
SCHMAT 610148 Reg Liability - Def NPC Balance Reclass OTHER 0 - - - - - - - -
SCHMAT 610149 Reg Liability - SB 1149 Balance Reclass OTHER 0 - - - - - - - -
SCHMAT 610150 REG LIABILITY - BRIDGER MINE ACCELERATED OR 3,639 - 3,639 - - - - - -
SCHMAT 610155 Reg Liability - Plant Closure Cost - WA WA 1,356 - - 1,356 - - - - -
SCHMAT 705210 Property Insurance SO 0 - - - - - - - -
SCHMAT 705230 West Valley Lease Reduction - WA WA 0 - - - - - - - -
SCHMAT 705231 West Valley Lease Reduction - OR OR 0 - - - - - - - -
SCHMAT 705232 West Valley Lease Reduction - CA CA 0 - - - - - - - -
SCHMAT 705233 West Valley Lease Reduction - ID IDU 0 - - - - - - - -
SCHMAT 705234 West Valley Lease Reduction - WY WYU 0 - - - - - - - -
SCHMAT 705235 West Valley Lease Reduction - UT UT 0 - - - - - - - -
SCHMAT 705240 CA Alternative Rate for Energy Program(C OTHER 0 - - - - - - - -
SCHMAT 705241 Reg Liability - CA California Alternativ OTHER 18 - - - - - - - 18
SCHMAT 705245 REG LIABILITY - OR DIRECT ACCESS 5 YEAR OTHER (1,211)- - - - - - - (1,211)
SCHMAT 705250 A&G Credit-WA WA 0 - - - - - - - -
SCHMAT 705251 A&G Credit-OR OR 0 - - - - - - - -
SCHMAT 705252 A&G Credit-CA CA 0 - - - - - - - -
SCHMAT 705253 A&G Credit-ID IDU 0 - - - - - - - -
SCHMAT 705254 A&G Credit-WY WYP 0 - - - - - - - -
SCHMAT 705260 March 2006 Transition Plan costs-WA WA 0 - - - - - - - -
SCHMAT 705261 Reg Liability - Sale of renewable Energy OTHER 0 - - - - - - - -
SCHMAT 705262 Reg Liability - Sale of REC's-ID OTHER 0 - - - - - - - -
SCHMAT 705263 Reg Liability - Sale of REC's-WA OTHER 40 - - - - - - - 40
SCHMAT 705265 Reg Liab - OR Energy Conservation Charge OTHER 0 - - - - - - - -
SCHMAT 705266 Reg Liability - Energy Savings Assistanc OTHER (146)- - - - - - - (146)
SCHMAT 705267 Reg Liability - WA Decoupling Mechanism OTHER (1,677)- - - - - - - (1,677)
SCHMAT 705301 Reg Liability - OR 2010 Protocol Def OR 0 - - - - - - - -
SCHMAT 705305 Reg Liability-CA Gain on Sale of Asset CA 0 - - - - - - - -
SCHMAT 705336 Reg Liability - Sale of Renewable Energy OTHER (333)- - - - - - - (333)
SCHMAT 705337 Regulatory Liability - Sale of Renewable OTHER 0 - - - - - - - -
SCHMAT 705340 Reg Liability - Excess Income Tax Deferr OTHER (2,528)- - - - - - - (2,528)
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT 705341 Reg Liability - Excess Income Tax Deferr OTHER (238)- - - - - - - (238)
SCHMAT 705342 Reg Liability - Excess Income Tax Deferr OTHER (5,700)- - - - - - - (5,700)
SCHMAT 705343 Reg Liability - Excess Income Tax Deferr OTHER 0 - - - - - - - -
SCHMAT 705344 Reg Liability - Excess Income Tax Deferr OTHER (421)- - - - - - - (421)
SCHMAT 705345 Reg Liability - Excess Income Tax Deferr OTHER 818 - - - - - - - 818
SCHMAT 705352 Reg Liability - CA Klamath River Dams Re CA 261 261 - - - - - - -
SCHMAT 705400 Reg Liability - OR Injuries & Damages Re OR 939 - 939 - - - - - -
SCHMAT 705410 Reg Liability - Cholla Decommissioning -CA (50)(50) - - - - - - -
SCHMAT 705411 Reg Liability - Cholla Decommissioning -IDU 2,518 - - - - - 2,518 - -
SCHMAT 705412 Reg Liability - Cholla Decommissioning -OR (826)- (826) - - - - - -
SCHMAT 705413 Reg Liability - Cholla Decommissioning -UT (1,396)- - - - (1,396) - - -
SCHMAT 705414 Reg Liability - Cholla Decommissioning -WYP (155)- - - (155) - - - -
SCHMAT 705420 Reg Liability - CA GHG Allowance Revenue OTHER 1,098 - - - - - - - 1,098
SCHMAT 705425 Reg Liability - Bridger Mine Accelerated WA 2,549 - - 2,549 - - - - -
SCHMAT 705450 Reg Liability - Property Insurance Reser CA 85 85 - - - - - - -
SCHMAT 705451 Reg Liability - OR Property Insurance Re OR (9,439)- (9,439) - - - - - -
SCHMAT 705452 Reg Liability - Property Insurance Reser WA (19)- - (19) - - - - -
SCHMAT 705453 Reg Liability - ID Property Insurance Re IDU 114 - - - - - 114 - -
SCHMAT 705455 Reg Liability - WY Property Insurance Re WYP 181 - - - 181 - - - -
SCHMAT 705500 Reg Liability - Powerdale Decommissionin UT 0 - - - - - - - -
SCHMAT 705511 Regulatory Liability - CA Deferred Exces OTHER 1,495 - - - - - - - 1,495
SCHMAT 705514 Regulatory Liability - OR Deferred Exces OTHER 0 - - - - - - - -
SCHMAT 705515 Regulatory Liability - OR Deferred Exces OTHER (6,572)- - - - - - - (6,572)
SCHMAT 705517 Regulatory Liability - UT Deferred Exces OTHER 0 - - - - - - - -
SCHMAT 705518 Regulatory Liability - WA Deferred Exces OTHER 0 - - - - - - - -
SCHMAT 705519 Regulatory Liability - WA Deferred Exces OTHER (21,787)- - - - - - - (21,787)
SCHMAT 705521 Regulatory Liability - WY Deferred Exces OTHER (587)- - - - - - - (587)
SCHMAT 705522 Regulatory Liability - UT REC's in Rates OTHER 0 - - - - - - - -
SCHMAT 705523 Regulatory Liability - WA RECS in Rates OTHER 0 - - - - - - - -
SCHMAT 705525 Regulatory Liability - OR RECS in Rates OTHER 0 - - - - - - - -
SCHMAT 705526 Regulatory Liability - CA Solar Feed-in OTHER 0 - - - - - - - -
SCHMAT 705527 Regulatory Liability - CA Solar Feed-in OTHER 0 - - - - - - - -
SCHMAT 705530 Regulatory Liability - UT Solar Feed-in OTHER 0 - - - - - - - -
SCHMAT 705531 Regulatory Liability - UT Solar Feed-in OTHER (7,380)- - - - - - - (7,380)
SCHMAT 705536 Regulatory Liability - CA GreenHouse Gas OTHER 0 - - - - - - - -
SCHMAT 705600 RegLiability - OR 2012 GRC Giveback OTHER 0 - - - - - - - -
SCHMAT 705700 Reg Liability - Current Reclass - Other OTHER 0 - - - - - - - -
SCHMAT 715050 Microsoft Software License Liability SO 0 - - - - - - - -
SCHMAT 715100 MCI FOG Wire Lease WYP 0 - - - - - - - -
SCHMAT 715105 MCI FOG Wire Lease SG 1 0 0 0 0 0 0 0 -
SCHMAT 715350 Misc. Deferred Credits SO 0 - - - - - - - -
SCHMAT 715720 NW Power Act-WA OTHER 517 - - - - - - - 517
SCHMAT 715810 Chehalis WA EFSEC C02 Mitigation Obligat SG (1)(0) (0) (0) (0) (0) (0) (0) -
SCHMAT 720200 Deferred Comp Plan Benefits-PPL SO 0 - - - - - - - -
SCHMAT 720300 Pension / Retirement (Accrued / Prepaid)SO (45)(1) (13) (3) (6) (20) (2) (0) -
SCHMAT 720400 Suppl. Exec. Retirement Plan (SERP)SO 0 - - - - - - - -
SCHMAT 720550 Accrued CIC Severence SO 0 - - - - - - - -
SCHMAT 720560 Pension Liability - UMWA Withdrawal Obli SE 0 - - - - - - - -
SCHMAT 740100 Post Merger Loss-Reacquired Debt SNP 553 11 150 41 72 248 30 0 0
SCHMAT 910245 Contra Receivable from Joint Owners SO (53)(1) (15) (4) (7) (23) (3) (0) -
SCHMAT 910530 Injuries and Damages Reserve SO 0 - - - - - - - -
SCHMAT 910560 SMUD Revenue Imputation-UT reg liab UT 0 - - - - - - - -
SCHMAT 910905 Bridger Coal Company Underground Mine Co SE 1,477 21 372 112 227 654 90 1 -
SCHMAT 910910 PMIBridger Section 471 Adj SE 0 - - - - - - - -
SCHMAT 920110 PMIWY Extraction Tax SE 148 2 37 11 23 66 9 0 -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMAT Total 1,127,076 27,541 323,691 83,420 156,630 531,501 67,718 307 (56,221)
SCHMDP 105127 Book Depreciation Allocated to Medicare SCHMDEXP 0 - - - - - - - -
SCHMDP 110200 Tax Depletion - Deer Creek SE 0 - - - - - - - -
SCHMDP 1102051 TAX PERCENTAGE DEPLETION - DEDUCTION SE 506 7 127 38 78 224 31 0 -
SCHMDP 120100 Preferred Dividend - PPL SNP 108 2 29 8 14 48 6 0 0
SCHMDP 120200 Trapper Mine Dividend Deduction SE 0 - - - - - - - -
SCHMDP 130560 MEHC Insurance Services-Receivable SO 0 - - - - - - - -
SCHMDP 130600 Tax Exempt Interest ( No AMT)SO 0 - - - - - - - -
SCHMDP 130605 Tax Exempt Interest - CA IOU CA 0 - - - - - - - -
SCHMDP 130910 SPI 404(K) Contribution SO 0 - - - - - - - -
SCHMDP 305100 Amort of Projects-Klamath Engineering DGP 0 - - - - - - - -
SCHMDP 620100 2004 JCA-Qualified Prod Activities Deduc SG 0 - - - - - - - -
SCHMDP 620101 PMI 2004 JCA-Qualified Prod Activities D SE 0 - - - - - - - -
SCHMDP 720105 MEDICARE SUBSIDY SO 0 - - - - - - - -
SCHMDP 910900 PMIDepletion SE 6,639 96 1,672 505 1,019 2,941 404 2 -
SCHMDP 910918 PMI Overriding Royalty SE 0 - - - - - - - -
SCHMDP 920105 PMI Tax Exempt Interest Income SE 0 - - - - - - - -
SCHMDP Total 7,253 106 1,829 552 1,111 3,213 441 3 0
SCHMDT 105101 Capitalized Labor Cost for Powertax Inpu SO 0 - - - - - - - -
SCHMDT 105122 Repair Deduction SG 168,246 2,555 45,337 13,409 23,309 74,257 9,316 63 -
SCHMDT 105125 Tax Depreciation TAXDEPR 1,440,752 25,575 389,951 67,697 187,743 644,593 80,295 454 -
SCHMDT 105126 PMITax Depreciation SE 6,069 88 1,529 462 932 2,688 369 2 -
SCHMDT 105137 Capitalized Depreciation SO 9,611 209 2,688 746 1,253 4,186 526 3 -
SCHMDT 1051411 AFUDC - DEBT SNP 23,645 466 6,425 1,773 3,082 10,597 1,294 7 2
SCHMDT 1051412 AFUDC - Equity SNP 49,666 978 13,496 3,724 6,474 22,260 2,717 14 3
SCHMDT 105143 Basis Intangible Difference SNP 288 6 78 22 38 129 16 0 0
SCHMDT 105147 Sec 1031 Like Kind Exchange SO 0 - - - - - - - -
SCHMDT 105148 Mine Safety Sec. 179E Election - PPW SE 0 - - - - - - - -
SCHMDT 105149 Mine Safety Sec. 179E Election - PMI SE 0 - - - - - - - -
SCHMDT 105152 Gain/(Loss) on Prop Dispositions GPS 3,389 74 948 263 442 1,476 185 1 -
SCHMDT 105153 Contract Liability Basis Adjustment -Che SG (1)(0) (0) (0) (0) (0) (0) (0) -
SCHMDT 105165 Coal Mine Development SE 0 - - - - - - - -
SCHMDT 105171 PMI Coal Mine Receding Face (Extension)SE 0 - - - - - - - -
SCHMDT 105175 Removal Cost (net of salvage)GPS 82,206 1,784 22,991 6,384 10,720 35,806 4,500 22 -
SCHMDT 105181 Stm Rts Blundell Geothermal Tax Depr SG 0 - - - - - - - -
SCHMDT 105185 Repair Allowance 3115 DGP 0 - - - - - - - -
SCHMDT 105220 Cholla GE Safe Harbor Lease SG 0 - - - - - - - -
SCHMDT 1052203 Cholla SHL-NOPA (Lease Amortization)SG 0 - - - - - - - -
SCHMDT 105470 Book Gain/Loss on Land Sales GPS 2,789 61 780 217 364 1,215 153 1 -
SCHMDT 110200 Depletion - Tax Percentage Deduction SE 0 - - - - - - - -
SCHMDT 1102051 Tax Percentage Depletion - Deduction SE 184 3 46 14 28 81 11 0 -
SCHMDT 120105 Willow Wind Account Receivable WA 0 - - - - - - - -
SCHMDT 205025 PMI - Fuel Cost Adjustment SE 3,997 58 1,007 304 614 1,770 243 1 -
SCHMDT 205200 Coal M&S Inventory Write-Off SNPD 178 6 49 11 18 85 9 - -
SCHMDT 205205 Inventory Reserve - PMI SE 181 3 46 14 28 80 11 0 -
SCHMDT 205411 PMISEC 263A Adjustment SE (4,318)(63) (1,087) (328) (663) (1,912) (263) (2) -
SCHMDT 210000 PREPAID IBEW 57 MEDICAL SO 0 - - - - - - - -
SCHMDT 210100 Prepaid Taxes-OR PUC OR 239 - 239 - - - - - -
SCHMDT 210105 Self Insured Health Benefit SO 0 - - - - - - - -
SCHMDT 210110 Prepaid Taxes-WA UTC WA 0 - - - - - - - -
SCHMDT 210120 Prepaid Taxes-UT PUC UT 357 - - - - 357 - - -
SCHMDT 210130 Prepaid Taxes-ID PUC IDU (77)- - - - - (77) - -
SCHMDT 210140 Prepaid Taxes-WY PSC WYP 0 - - - - - - - -
SCHMDT 210150 Prepaid Taxes-CA Property Taxes-GPS allo GPS 0 - - - - - - - -
SCHMDT 210160 Prepaid Taxes-OR Property Taxes-GPS allo GPS 0 - - - - - - - -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 210170 Prepaid Lease-Gadsby Gas Turbine SG 0 0 0 0 0 0 0 0 -
SCHMDT 210175 Prepaid - FSA O&M - East SG (157)(2) (42) (13) (22) (69) (9) (0) -
SCHMDT 210180 OTHER PREPAIDS SO (10)(0) (3) (1) (1) (4) (1) (0) -
SCHMDT 210185 Prepaid Aircraft Maintenance Costs SG (103)(2) (28) (8) (14) (45) (6) (0) -
SCHMDT 210190 Prepaid Water Rights SG (155)(2) (42) (12) (21) (68) (9) (0) -
SCHMDT 210195 Prepaid Surety Bond Costs SO (220)(5) (61) (17) (29) (96) (12) (0) -
SCHMDT 210200 Prepaid Taxes-property taxes GPS 0 - - - - - - - -
SCHMDT 287396 Regulatory Liabilities - Interim Provisi OTHER 0 - - - - - - - -
SCHMDT 287616 Regulatory Assets - Interim Provisions OTHER 0 - - - - - - - -
SCHMDT 305100 Amort of Projects-Klamath Engineering DGP 0 - - - - - - - -
SCHMDT 310102 Fixed Asset-Book/Tax - IGC SE 0 - - - - - - - -
SCHMDT 320210 Research & Exper. Sec. 174 Amort.SO 0 - - - - - - - -
SCHMDT 320271 Contra Reg Asset - Pension Plan CTG SO 0 - - - - - - - -
SCHMDT 320279 Reg Liability - FAS 158 Post Retirement SO (15,469)(336) (4,326) (1,201) (2,017) (6,738) (847) (4) -
SCHMDT 320286 Reg Asset - Pension Settlement - OR OTHER 4,453 - - - - - - - 4,453
SCHMDT 320287 Reg Asset - Pension Settlement - UT OTHER 1,783 - - - - - - - 1,783
SCHMDT 320288 Reg Asset - Pension Settlement - WY WYU 2,044 - - - 2,044 - - - -
SCHMDT 320290 LT Prepaid IBEW 57 Pension Contribution OTHER 0 - - - - - - - -
SCHMDT 320291 Prepaid IBEw 57 Pension Contribution - C OTHER 0 - - - - - - - -
SCHMDT 415100 Reg Asset -WA Equity Advisory Group (CET WA 535 - - 535 - - - - -
SCHMDT 415110 Def Reg Asset-Transmission Srvc Deposit SG (1,611)(24) (434) (128) (223) (711) (89) (1) -
SCHMDT 415120 DEFERRED REG ASSET - FOOTE CREEK CONTRAC SG 0 - - - - - - - -
SCHMDT 415200 REG ASSET - OR TRANSPORTATION ELECTRIFIC OTHER 3,272 - - - - - - - 3,272
SCHMDT 415255 Reg Asset-WY Wind Test Energy Deferral OTHER 221 - - - - - - - 221
SCHMDT 415260 Reg Asset - Fire Risk Mitigation - CA OTHER 8,452 - - - - - - - 8,452
SCHMDT 415261 Reg Asset-UT Wildland Fire Protection OTHER 0 - - - - - - - -
SCHMDT 415300 Hazardous Waste Clean-up Costs SO 20,190 438 5,647 1,568 2,633 8,794 1,105 5 -
SCHMDT 415301 Hazardous Waste Clean-up Costs-WA WA 0 - - - - - - - -
SCHMDT 415410 Reg Asset - Energy West Mining SE (85,563)(1,240) (21,551) (6,508) (13,135) (37,896) (5,204) (30) -
SCHMDT 415411 ContraRA DeerCreekAband CA CA 1,322 1,322 - - - - - - -
SCHMDT 415412 ContraRA DeerCreekAband ID IDU (382)- - - - - (382) - -
SCHMDT 415413 ContraRA DeerCreekAband OR OR 3,187 - 3,187 - - - - - -
SCHMDT 415414 ContraRA DeerCreekAband UT UT 924 - - - - 924 - - -
SCHMDT 415415 ContraRA DeerCreekAband WA WA 5,969 - - 5,969 - - - - -
SCHMDT 415416 ContraRA DeerCreekAband WY WYU 376 - - - 376 - - - -
SCHMDT 415417 Contra RA UMWA Pension CA OTHER 0 - - - - - - - -
SCHMDT 415418 Contra RA UMWA Pension ID OTHER 0 - - - - - - - -
SCHMDT 415419 Contra RA UMWA Pension OR OTHER 0 - - - - - - - -
SCHMDT 415420 Contra RA UMWA Pension UT OTHER 0 - - - - - - - -
SCHMDT 415421 Contra RA UMWA Pension WA OTHER 0 - - - - - - - -
SCHMDT 415422 Contra RA UMWA Pension WY OTHER 0 - - - - - - - -
SCHMDT 415431 Reg Asset - WA Transportation Electrific OTHER 367 - - - - - - - 367
SCHMDT 415501 Cholla Plt Transact Costs- APS Amort - I IDU 0 - - - - - - - -
SCHMDT 415502 Cholla Plt Transact Costs- APS Amort - O OR 0 - - - - - - - -
SCHMDT 415520 Reg Asset - WA Decoupling Mechanism OTHER (4,962)- - - - - - - (4,962)
SCHMDT 415530 Reg Asset - ID 2017 Protocol - MSP Defer IDU (300)- - - - - (300) - -
SCHMDT 415531 Reg Asset - UT 2017 Protocol - MSP Defer UT 0 - - - - - - - -
SCHMDT 415532 Reg Asset - WY 2017 Protocol - MSP Defer WYP (4,000)- - - (4,000) - - - -
SCHMDT 415545 Reg Asset - WA Merwin Project OTHER 0 - - - - - - - -
SCHMDT 415585 Reg Asset - OR Sch 203 - Black Cap OTHER 0 - - - - - - - -
SCHMDT 415655 CA GHG Allowance OTHER 1,328 - - - - - - - 1,328
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 431 - - - - - - - 431
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 415700 Reg Liability BPA balancing accounts-OR OTHER 0 - - - - - - - -
SCHMDT 415701 CA Deferred Intervenor Funding OTHER 240 - - - - - - - 240
SCHMDT 415703 Goodnoe Hills Liquidation Damages - WY WYP 0 - - - - - - - -
SCHMDT 415705 Reg Liability - Tax Revenue Adjustment -WYP 0 - - - - - - - -
SCHMDT 415720 Reg Asset - Community Solar - OR OTHER 563 - - - - - - - 563
SCHMDT 415750 Reg Assets BPA balancing accounts-IDU OTHER 0 - - - - - - - -
SCHMDT 415755 Reg Asset - Major Mtc Exp - Colstrip U4 WA 259 - - 259 - - - - -
SCHMDT 415801 RTO Grid West N/R Allowance SG 0 - - - - - - - -
SCHMDT 415803 RTO Grid West N/R Allowance w/o WA WA 0 - - - - - - - -
SCHMDT 415804 OR RTO Grid West N/R OR 0 - - - - - - - -
SCHMDT 415815 Insurance Reserve SO 0 - - - - - - - -
SCHMDT 415820 Contra Pension Reg Asset MMT & CTG _OR OR 0 - - - - - - - -
SCHMDT 415821 Contra Pension Reg Asset MMT & CTG _WY WYP 0 - - - - - - - -
SCHMDT 415823 Contra Pension Reg Asset CTG - UT UT 0 - - - - - - - -
SCHMDT 415824 Contra Pension Reg Asset MMT & CTG _CA CA 0 - - - - - - - -
SCHMDT 415825 Contra Pension Reg Asset CTG - WA WA 0 - - - - - - - -
SCHMDT 415833 Reg Asset - Pension Settlement - CA OTHER 316 - - - - - - - 316
SCHMDT 415845 Reg Asset - OR Sch 94 Distribution Safet OTHER 0 - - - - - - - -
SCHMDT 415850 Unrecovered Plant Powerdale SG 0 - - - - - - - -
SCHMDT 415851 Powerdale Hydro Decom Reg Asset - CA CA 0 - - - - - - - -
SCHMDT 415852 Powerdale Decommissioning Reg Asset - ID IDU 0 - - - - - - - -
SCHMDT 415853 Powerdale Decommissioning Reg Asset - OR OR 0 - - - - - - - -
SCHMDT 415854 Powerdale Decommissioning Reg Asset - WA WA 0 - - - - - - - -
SCHMDT 415855 Ca - January 2010 Storm Costs OTHER 0 - - - - - - - -
SCHMDT 415856 Powerdale Decommissioning Reg Asset - WY WYP 0 - - - - - - - -
SCHMDT 415857 ID - Deferred Overburden Costs OTHER 0 - - - - - - - -
SCHMDT 415858 WY - Deferred Overburden Costs WYP 0 - - - - - - - -
SCHMDT 415859 WY - Deferred Advertising Costs OTHER 0 - - - - - - - -
SCHMDT 415862 Reg Asset - CA Mobile Home Park Conversi OTHER (4)- - - - - - - (4)
SCHMDT 415863 Reg Asset - UT Subscriber Solar Program UT (19)- - - - (19) - - -
SCHMDT 415865 Reg Asset - Utah MPA OTHER 0 - - - - - - - -
SCHMDT 415866 Reg Asset - OR Solar Feed-in Tariff OTHER (1,049)- - - - - - - (1,049)
SCHMDT 415869 Reg Asset - CA Deferred Net Power Costs OTHER 0 - - - - - - - -
SCHMDT 415870 CA Def Excess NPC OTHER (3,828)- - - - - - - (3,828)
SCHMDT 415874 Deferred Excess Net Power Costs - WY 08 OTHER 13,934 - - - - - - - 13,934
SCHMDT 415875 Deferred Excess Net Power Costs - UT OTHER 49,076 - - - - - - - 49,076
SCHMDT 415876 Deferred Excess Net Power Costs - OR OTHER 0 - - - - - - - -
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 (443)- - - - - - - (443)
SCHMDT 415884 Reg Asset - Current Reclass - Other OTHER 0 - - - - - - - -
SCHMDT 415885 Reg Asset - Noncurrent Reclass - Other OTHER (356)- - - - - - - (356)
SCHMDT 415886 Reg Asset - ID Deferred Excess Net Power OTHER 0 - - - - - - - -
SCHMDT 415888 Reg Asset - UT Deferred Excess Net Power OTHER 0 - - - - - - - -
SCHMDT 415892 Deferred Excess Net Power Costs - ID 09 OTHER 2,654 - - - - - - - 2,654
SCHMDT 415893 OR - MEHC Transition Service Costs OTHER 0 - - - - - - - -
SCHMDT 415894 Reg Asset - REC Sales Deferral - CA - No OTHER 0 - - - - - - - -
SCHMDT 415896 WA - Chehalis Plant Revenue Requirement WA 0 - - - - - - - -
SCHMDT 415897 Reg Asset MEHC Transition Service Costs CA 0 - - - - - - - -
SCHMDT 415898 Deferred Coal Costs - Naughton Contract SE 0 - - - - - - - -
SCHMDT 415900 OR SB 408 Recovery OTHER 0 - - - - - - - -
SCHMDT 415901 Reg Asset - WY Deferred Excess Net Power OTHER 0 - - - - - - - -
SCHMDT 415903 Reg Asset _ REC Sales Deferral - WA OTHER 0 - - - - - - - -
SCHMDT 415904 Reg Asset - WY REC's in Rates - Current OTHER 0 - - - - - - - -
SCHMDT 415905 Reg Asset - OR REC's in Rates - Current OTHER 0 - - - - - - - -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 415906 Reg Asset - REC Sales Deferral - OR - No OTHER 0 - - - - - - - -
SCHMDT 415907 Reg Asset - CA Solar Feed-in Tariff - Cu OTHER 0 - - - - - - - -
SCHMDT 415908 Reg Asset - OR Solar Feed-In Tariff - Cu OTHER 0 - - - - - - - -
SCHMDT 415910 Reg Asset - Naughton Unit #3 Costs OTHER 0 - - - - - - - -
SCHMDT 415917 Reg Asset - Naughton Unit #3 Costs - CA OTHER 0 - - - - - - - -
SCHMDT 415918 Reg Asset - RPS Compliance Purchases OTHER 0 - - - - - - - -
SCHMDT 415920 Reg Asset - Depreciation Increase - ID IDU 14,091 - - - - - 14,091 - -
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 0 - - - - - - - -
SCHMDT 415924 Reg Asset - Carbon Unrecovered Plant - U UT 4,852 - - - - 4,852 - - -
SCHMDT 415925 Reg Asset - Carbon Unrecovered Plant - W WYP 0 - - - - - - - -
SCHMDT 415929 Reg Asset - Carbon Decommissioning - CA CA (346)(346) - - - - - - -
SCHMDT 415930 Reg Asset - Carbon Decommissioning - ID IDU 0 - - - - - - - -
SCHMDT 415931 Reg Asset - Carbon Decommissioning - UT UT 0 - - - - - - - -
SCHMDT 415932 Reg Asset - Carbon Decommissioning - WY WYP 0 - - - - - - - -
SCHMDT 415933 Reg Liability - Contra - Carbon Decommis IDU 0 - - - - - - - -
SCHMDT 415934 Reg Liability - Contra - Carbon Decommis UT (17,054)- - - - (17,054) - - -
SCHMDT 415935 Reg Liability - Contra - Carbon Decommis WYP (2,834)- - - (2,834) - - - -
SCHMDT 415936 REG ASSET - CARBON PLANT DECOMMISSIONING SG (348)(5) (94) (28) (48) (153) (19) (0) -
SCHMDT 415943 Reg Asset - Covid-19 Bill Assistance Pro OTHER 10,820 - - - - - - - 10,820
SCHMDT 415944 Reg Asset - Covid-19 Bill Assistance Pro OTHER 3,006 - - - - - - - 3,006
SCHMDT 425100 Deferred Regulatory Expense-IDU IDU (103)- - - - - (103) - -
SCHMDT 425102 Reg Asset - CA GreenHouse Gas Allowance OTHER 0 - - - - - - - -
SCHMDT 425103 Reg Asset - Other Regulatory Assets - Cu OTHER 0 - - - - - - - -
SCHMDT 425104 Reg Asset - OR Asset Sale Gain Giveback OTHER 0 - - - - - - - -
SCHMDT 425205 Misc Def Dr-Prop Damage Repairs SO 0 - - - - - - - -
SCHMDT 425210 Amort of Debt Disc & Exp SNP 0 - - - - - - - -
SCHMDT 425215 Unearned Joint Use Pole Contact Revenue SNPD (376)(12) (103) (23) (38) (180) (19) - -
SCHMDT 425225 Duke/Hermiston Contract Renegotiation SG 0 - - - - - - - -
SCHMDT 425295 BPA Conservation Rate Credit SG 0 - - - - - - - -
SCHMDT 425380 Idaho Customer Balancing Account OTHER 0 - - - - - - - -
SCHMDT 425400 UT Kalamath Relicensing Costs OTHER (4,014)- - - - - - - (4,014)
SCHMDT 425700 Trojan Special Assessment -DOE-IRS TROJD 0 - - - - - - - -
SCHMDT 425800 Allowance for Doubtful A/C-Grid West W/O SG 0 - - - - - - - -
SCHMDT 430100 Customer Service / Weatherization OTHER 0 - - - - - - - -
SCHMDT 430110 Reg Asset balance reclass OTHER (377)- - - - - - - (377)
SCHMDT 430111 Reg Asset - SB 1149 Balance Reclass OTHER 0 - - - - - - - -
SCHMDT 430112 Reg Asset - Other - Balance Reclass OTHER 6,449 - - - - - - - 6,449
SCHMDT 430113 Reg Asset - Def NPC Balance Reclass OTHER 0 - - - - - - - -
SCHMDT 505115 Sales & Use Tax Accrual SO 0 - - - - - - - -
SCHMDT 505125 Accrued Royalties SE 0 - - - - - - - -
SCHMDT 505140 Purchase Card Trans Provision SO 0 - - - - - - - -
SCHMDT 505170 West Valley Contract Termination Fee Acc SG 0 - - - - - - - -
SCHMDT 505400 Bonus Liability SO 0 - - - - - - - -
SCHMDT 505510 Vacation Accrual - PMI SE 326 5 82 25 50 144 20 0 -
SCHMDT 505520 PMI Bonus Accrual SE 0 - - - - - - - -
SCHMDT 505600 IGC Vacation Accrual SO 0 - - - - - - - -
SCHMDT 605101 Trojan Decommissioning Costs - WA WA 0 - - - - - - - -
SCHMDT 605102 Trojan Decommissioning Costs - OR OR 0 - - - - - - - -
SCHMDT 605103 ARO/Reg Diff - Trojan - WA WA (30)- - (30) - - - - -
SCHMDT 605710 Reverse Accrued Final Reclamation OTHER 0 - - - - - - - -
SCHMDT 610000 PMI Coal Mine Development SE 0 - - - - - - - -
SCHMDT 610100 PMIDEVT COST AMORT SE (701)(10) (177) (53) (108) (311) (43) (0) -
SCHMDT 6101001 AMORT NOPAS 99-00 RAR SO 28 1 8 2 4 12 2 0 -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 610110 Ptax NOPAs SO 0 - - - - - - - -
SCHMDT 610111 Bridger Coal Company Gain/Loss on Assets SE (548)(8) (138) (42) (84) (243) (33) (0) -
SCHMDT 610114 PMI EITF Pre Stripping Costs SE (1,118)(16) (282) (85) (172) (495) (68) (0) -
SCHMDT 610130 781 Shopping Incentive_OR OTHER 0 - - - - - - - -
SCHMDT 610135 SB1149 Costs_OR OTHER OTHER 0 - - - - - - - -
SCHMDT 610140 OR Rate Refunds OTHER 0 - - - - - - - -
SCHMDT 610141 WA Rate Refunds OTHER 0 - - - - - - - -
SCHMDT 610145 REG LIAB-DSM OTHER 0 - - - - - - - -
SCHMDT 610146 OR Reg Asset/Liability Consolidation OR 6 - 6 - - - - - -
SCHMDT 610148 Reg Liability - Def NPC Balance Reclass OTHER 0 - - - - - - - -
SCHMDT 610149 Reg Liability - SB 1149 Balance Reclass OTHER 0 - - - - - - - -
SCHMDT 705200 Oregon Gain on Sale of Halsey-OR OTHER 0 - - - - - - - -
SCHMDT 705210 Property Insurance(Injuries & Damages)SO 0 - - - - - - - -
SCHMDT 705232 CA West Valley Lease Reduction CA 0 - - - - - - - -
SCHMDT 705233 West Valley Lease Reduction - ID IDU 0 - - - - - - - -
SCHMDT 705234 West Valley Lease Reduction - WY WYP 0 - - - - - - - -
SCHMDT 705235 UT West Valley Lease Reduction UT 0 - - - - - - - -
SCHMDT 705250 A&G Credit - WA WA 0 - - - - - - - -
SCHMDT 705251 A&G Credit-OR OR 0 - - - - - - - -
SCHMDT 705252 A&G Credit-CA CA 0 - - - - - - - -
SCHMDT 705253 A&G Credit - ID IDU 0 - - - - - - - -
SCHMDT 705254 A&G Credit - WY WYP 0 - - - - - - - -
SCHMDT 705261 Reg Liability - Sale of Renewable Energy OTHER (304)- - - - - - - (304)
SCHMDT 705265 Reg Liab - OR Energy Conservation Charge OTHER (150)- - - - - - - (150)
SCHMDT 705300 Reg. Liability - Deferred Benefit_Arch S SE 0 - - - - - - - -
SCHMDT 705305 Reg Liability-CA Gain on Sale of Asset CA 0 - - - - - - - -
SCHMDT 705310 Reg Liability-UT Gain on Sale of Asset UT 0 - - - - - - - -
SCHMDT 705320 Reg Liability-ID Gain on Sale of Asset IDU 0 - - - - - - - -
SCHMDT 705330 Reg Liability-WY Gain on Sale of Asset WYP 0 - - - - - - - -
SCHMDT 705337 Reg Liability - Sale of Renewable Energy OTHER (251)- - - - - - - (251)
SCHMDT 705454 Reg Liability - UT Property Insurance Re UT 761 - - - - 761 - - -
SCHMDT 705534 Regulatory Liability - OR Asset Sale Gai OTHER 0 - - - - - - - -
SCHMDT 705537 Regulatory Liability - Other Reg Liabili OTHER 0 - - - - - - - -
SCHMDT 705700 Reg Liability - Current Reclass - Other OTHER 0 - - - - - - - -
SCHMDT 705755 Reg Liability - Non current Reclass - Ot OTHER 356 - - - - - - - 356
SCHMDT 715050 Microsoft Software License Liability SO 0 - - - - - - - -
SCHMDT 715100 University of WY Contract Amort.WYP 0 - - - - - - - -
SCHMDT 715350 Misc Deferred Credits SO 0 - - - - - - - -
SCHMDT 715800 Redding Renegotiated Contract SG 0 - - - - - - - -
SCHMDT 720100 FAS 106 Accruals SO 0 - - - - - - - -
SCHMDT 720200 Deferred Comp Plan Benefits-PPL SO (459)(10) (128) (36) (60) (200) (25) (0) -
SCHMDT 720300 PENSION / RETIREMENT ACCRUAL - CASH BASI SO 0 - - - - - - - -
SCHMDT 720400 SUPPL. EXEC. RETIREMENT PLAN (SERP)SO 0 - - - - - - - -
SCHMDT 720500 Severance Accrual SO (575)(12) (161) (45) (75) (251) (31) (0) -
SCHMDT 720550 Accrued CIC Severence SO 0 - - - - - - - -
SCHMDT 720800 FAS 158 Pension Liability SO 4,305 93 1,204 334 561 1,875 236 1 -
SCHMDT 720805 FAS 158 - Funded Pension Asset SO 18,752 407 5,245 1,456 2,445 8,168 1,026 5 -
SCHMDT 720810 FAS 158 Post-Retirement Liability SO 0 - - - - - - - -
SCHMDT 720815 FAS 158 Post Retirement Liability SO 1,169 25 327 91 152 509 64 0 -
SCHMDT 740100 Post Merger Loss-Reacquired Debt SNP 0 - - - - - - - -
SCHMDT 910240 190LEGAL RESERVE SO 0 - - - - - - - -
SCHMDT 910530 Injuries and Damages Reserve SO 818 18 229 63 107 356 45 0 -
SCHMDT 910560 283SMUD REVENUE IMPUTATION-UT REG LIAB OTHER 0 - - - - - - - -
SCHMDT 910905 PMI Underground Mine Cost Depletion SE 0 - - - - - - - -
SCHMDT 910925 CA Refund OTHER 0 - - - - - - - -
Schedule M (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
SCHMDT 920110 PMI WY Extraction Tax SE 0 - - - - - - - -
SCHMDT Total 1,826,079 32,080 472,885 96,783 219,423 759,366 108,694 541 91,862
Grand Total 2,962,608 59,774 799,017 180,925 377,454 1,295,039 176,974 851 35,642
B7. D.I.T. EXPENSE AND
I.T.C. ADJUSTMENT

Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 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 0 - - - - - - - -
4101000 105101 Capitalized Labor Cost for Powertax Inpu SO 0 - - - - - - - -
4101000 105121 282PMI Book Depreciation SE 0 - - - - - - - -
4101000 105122 Repair Deduction SG 41,366 628 11,147 3,297 5,731 18,257 2,291 15 -
4101000 105125 Tax Depreciation TAXDEPR 354,232 6,288 95,876 16,644 46,160 158,484 19,742 112 -
4101000 105126 282DIT PMIDepreciation-Tax SE 1,492 22 376 114 229 661 91 1 -
4101000 105137 Capitalized Depreciation SO 2,363 51 661 183 308 1,029 129 1 -
4101000 105141 AFUDC Debt SNP 5,813 115 1,580 436 758 2,606 318 2 0
4101000 1051411 AFUDC Equity SNP 12,211 241 3,318 916 1,592 5,473 668 3 1
4101000 105143 282Basis Intangible Difference SNP 71 1 19 5 9 32 4 0 0
4101000 105147 Sec 1031 Like Kind Exchange SO 0 - - - - - - - -
4101000 105148 Mine Safety Sec. 179E Election - PPW SE 0 - - - - - - - -
4101000 105149 Mine Safety Sec. 179E Election - PMI SE 0 - - - - - - - -
4101000 105152 Gain / (Loss) on Prop. Disposition GPS 833 18 233 65 109 363 46 0 -
4101000 105153 Contract Liability Basis Adjustment -Che SG (0)(0) (0) (0) (0) (0) (0) (0) -
4101000 105165 Coal Mine Development SE 0 - - - - - - - -
4101000 105170 Coal Mine Extension SE 0 - - - - - - - -
4101000 105171 PMI Coal Mine Extension Costs SE 0 - - - - - - - -
4101000 105175 Cost of Removal GPS 20,212 439 5,653 1,569 2,636 8,803 1,106 5 -
4101000 1052203 Cholla SHL NOPA (Lease Amortization)SG 0 - - - - - - - -
4101000 105470 282Book Gain/Loss on Land Sales GPS 686 15 192 53 89 299 38 0 -
4101000 110200 IGC Tax Percentage Depletion Deduct SE 0 - - - - - - - -
4101000 110205 SRC Tax Percentage Depletion Deduct SE 45 1 11 3 7 20 3 0 -
4101000 1102051 Tax Percentage Depletion - Deduction (Bl SE 0 - - - - - - - -
4101000 120105 Willow Wind Account Receivable WA 0 - - - - - - - -
4101000 205025 PMI-Fuel Cost Adjustment SE 983 14 248 75 151 435 60 0 -
4101000 205200 M&S INVENTORY WRITE-OFF SNPD 44 1 12 3 4 21 2 - -
4101000 205205 Inventory Reserve - PMI SE 45 1 11 3 7 20 3 0 -
4101000 205411 190PMISec263A SE (1,062)(15) (267) (81) (163) (470) (65) (0) -
4101000 210100 283OR PUC Prepaid Taxes OR 59 - 59 - - - - - -
4101000 210120 283UT PUC Prepaid Taxes UT 88 - - - - 88 - - -
4101000 210130 283ID PUC Prepaid Taxes IDU (19)- - - - - (19) - -
4101000 210140 283WY PSC Prepaid Taxes WYP 0 - - - - - - - -
4101000 210170 Prepaid - FSA O&M - West SG 0 - - - - - - - -
4101000 210175 Prepaid - FSA O&M - East SG (39)(1) (10) (3) (5) (17) (2) (0) -
4101000 210180 283Prepaid Membership Fees-EEI WSCC SO (3)(0) (1) (0) (0) (1) (0) (0) -
4101000 210185 Prepaid Aircraft Maintenance Costs SG (25)(0) (7) (2) (4) (11) (1) (0) -
4101000 210190 Prepaid Water Rights SG (38)(1) (10) (3) (5) (17) (2) (0) -
4101000 210195 Prepaid Surety Bond Costs SO (54)(1) (15) (4) (7) (24) (3) (0) -
4101000 287396 Regulatory Liabilities - Interim Provisi OTHER 0 - - - - - - - -
4101000 287616 Regulatory Assets - Interim Provisions OTHER 0 - - - - - - - -
4101000 320210 190R&E Expense Sec174 Deduction SO 0 - - - - - - - -
4101000 320271 Contra Reg Asset - Pension Plan CTG SO 0 - - - - - - - -
4101000 320279 Reg Liability - FAS 158 Post Retirement SO (3,803)(83) (1,064) (295) (496) (1,657) (208) (1) -
4101000 320286 Reg Asset - Pension Settlement - OR OTHER 1,095 - - - - - - - 1,095
4101000 320287 Reg Asset - Pension Settlement - UT OTHER 438 - - - - - - - 438
4101000 320288 Reg Asset - Pension Settlement - WY WYU 503 - - - 503 - - - -
4101000 320290 LT Prepaid IBEW 57 Pension Contribution OTHER 0 - - - - - - - -
4101000 320291 Prepaid IBEw 57 Pension Contribution - C OTHER 0 - - - - - - - -
4101000 415100 Reg Asset -WA Equity Advisory Group (CET WA 132 - - 132 - - - - -
4101000 415110 190DEF REG ASSET-TRANSM SVC DEPOSIT SG (396)(6) (107) (32) (55) (175) (22) (0) -
4101000 415120 190DEF REG ASSET-FOOTE CREEK CONTRACT SG 0 - - - - - - - -
4101000 415200 REG ASSET - OR TRANSPORTATION ELECTRIFIC OTHER 804 - - - - - - - 804
4101000 415255 Reg Asset-WY Wind Test Energy Deferral OTHER 54 - - - - - - - 54
4101000 415260 Reg Asset - Fire Risk Mitigation - CA OTHER 2,078 - - - - - - - 2,078
4101000 415300 283Hazardous Waste/Environmental Cleanup SO 4,964 108 1,388 385 647 2,162 272 1 -
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 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 0 - - - - - - - -
4101000 415410 Reg Asset - Energy West Mining SE (21,037)(305) (5,299) (1,600) (3,229) (9,317) (1,280) (7) -
4101000 415411 ContraRA DeerCreekAband CA CA 325 325 - - - - - - -
4101000 415412 ContraRA DeerCreekAband ID IDU (94)- - - - - (94) - -
4101000 415413 ContraRA DeerCreekAband OR OR 784 - 784 - - - - - -
4101000 415414 ContraRA DeerCreekAband UT UT 227 - - - - 227 - - -
4101000 415415 ContraRA DeerCreekAband WA WA 1,468 - - 1,468 - - - - -
4101000 415416 ContraRA DeerCreekAband WY WYU 92 - - - 92 - - - -
4101000 415417 Contra RA UMWA Pension CA OTHER 0 - - - - - - - -
4101000 415418 Contra RA UMWA Pension ID OTHER 0 - - - - - - - -
4101000 415419 Contra RA UMWA Pension OR OTHER 0 - - - - - - - -
4101000 415420 Contra RA UMWA Pension UT OTHER 0 - - - - - - - -
4101000 415421 Contra RA UMWA Pension WA OTHER 0 - - - - - - - -
4101000 415422 Contra RA UMWA Pension WY OTHER 0 - - - - - - - -
4101000 415431 Reg Asset - WA Transportation Electrific OTHER 90 - - - - - - - 90
4101000 415501 Cholla Plt Transact Costs- APS Amort - I IDU 0 - - - - - - - -
4101000 415502 Cholla Plt Transact Costs- APS Amort - O OR 0 - - - - - - - -
4101000 415520 Reg Asset - WA Decoupling Mechanism OTHER (1,220)- - - - - - - (1,220)
4101000 415530 Reg Asset - ID 2017 Protocol - MSP Defer IDU (74)- - - - - (74) - -
4101000 415531 Reg Asset - UT 2017 Protocol - MSP Defer UT 0 - - - - - - - -
4101000 415532 Reg Asset - WY 2017 Protocol - MSP Defer WYP (983)- - - (983) - - - -
4101000 415545 Reg Asset - WA Merwin Project OTHER 0 - - - - - - - -
4101000 415585 Reg Asset - OR Sch 203 - Black Cap OTHER 0 - - - - - - - -
4101000 415655 CA GHG Allowance OTHER 327 - - - - - - - 327
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 106 - - - - - - - 106
4101000 415700 190Reg Liabs BPA balancing accounts-OR OTHER 0 - - - - - - - -
4101000 415701 CA Deferred Intervenor Funding OTHER 59 - - - - - - - 59
4101000 415720 Reg Asset - Community Solar - OR OTHER 138 - - - - - - - 138
4101000 415755 Reg Asset - Major Mtc Exp - Colstrip U4 WA 64 - - 64 - - - - -
4101000 415815 Insurance Reserve SO 0 - - - - - - - -
4101000 415820 Contra Pension Reg Asset MMT & CTG OR OR 0 - - - - - - - -
4101000 415821 Contra Pension Reg Asset MMT & CTG WY WYP 0 - - - - - - - -
4101000 415823 Contra Pension Reg Asset CTG - UT UT 0 - - - - - - - -
4101000 415824 Contra Pension Reg Asset MMT & CTG CA CA 0 - - - - - - - -
4101000 415825 Contra Pension Reg Asset CTG - WA WA 0 - - - - - - - -
4101000 415833 Reg Asset - Pension Settlement - CA OTHER 78 - - - - - - - 78
4101000 415845 Reg Asset - OR Sch 94 Distribution Safet OTHER 0 - - - - - - - -
4101000 415850 Unrecovered Plant Powerdale SG 0 - - - - - - - -
4101000 415851 Powerdale Hydro Decom Reg Asset - CA CA 0 - - - - - - - -
4101000 415862 Reg Asset - CA Mobile Home Park Conversi OTHER (1)- - - - - - - (1)
4101000 415863 Reg Asset - UT Subscriber Solar Program UT (5)- - - - (5) - - -
4101000 415866 Reg Asset - OR Solar Feed-in Tariff OTHER (258)- - - - - - - (258)
4101000 415869 Reg Asset - CA Deferred Net Power Costs OTHER 0 - - - - - - - -
4101000 415870 Deferred Excess Net Power Costs CA OTHER (941)- - - - - - - (941)
4101000 415874 Deferred Excess Net Power Costs - WY 09 OTHER 3,426 - - - - - - - 3,426
4101000 415875 Deferred Excess Net Power Costs - UT OTHER 12,066 - - - - - - - 12,066
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 (109)- - - - - - - (109)
4101000 415884 Reg Asset - Current Reclass - Other OTHER 0 - - - - - - - -
4101000 415885 Reg Asset - Noncurrent Reclass - Other OTHER (88)- - - - - - - (88)
4101000 415886 Reg Asset - ID Deferred Excess Net Power OTHER 0 - - - - - - - -
4101000 415888 Reg Asset - UT Deferred Excess Net Power OTHER 0 - - - - - - - -
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4101000 415892 Deferred Excess Net Power Costs - ID 09 OTHER 652 - - - - - - - 652
4101000 415894 Reg Asset - REC Sales Deferral - CA - No OTHER 0 - - - - - - - -
4101000 415900 OR SB 408 Recovery OTHER 0 - - - - - - - -
4101000 415901 Reg Asset - WY Deferred Excess Net Power OTHER 0 - - - - - - - -
4101000 415903 Reg Asset _ REC Sales Deferral - WA OTHER 0 - - - - - - - -
4101000 415904 Reg Asset - WY REC's in Rates - Current OTHER 0 - - - - - - - -
4101000 415905 Reg Asset - OR REC's in Rates - Current OTHER 0 - - - - - - - -
4101000 415906 Reg Asset - REC Sales Deferral - OR - No OTHER 0 - - - - - - - -
4101000 415907 Reg Asset - CA Solar Feed-in Tariff - Cu OTHER 0 - - - - - - - -
4101000 415908 Reg Asset - OR Solar Feed-In Tariff - Cu OTHER 0 - - - - - - - -
4101000 415910 Reg Asset - Naughton Unit #3 Costs OTHER 0 - - - - - - - -
4101000 415917 Reg Asset - Naughton Unit #3 Costs - CA OTHER 0 - - - - - - - -
4101000 415918 Reg Asset - RPS Compliance Purchases OTHER 0 - - - - - - - -
4101000 415920 Reg Asset - Depreciation Increase - ID IDU 3,464 - - - - - 3,464 - -
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 0 - - - - - - - -
4101000 415924 Reg Asset - Carbon Unrecovered Plant - U UT 1,193 - - - - 1,193 - - -
4101000 415925 Reg Asset - Carbon Unrecovered Plant - W WYP 0 - - - - - - - -
4101000 415929 Reg Asset - Carbon Decommissioning - CA CA (85)(85) - - - - - - -
4101000 415930 Reg Asset - Carbon Decommissioning - ID IDU 0 - - - - - - - -
4101000 415931 Reg Asset - Carbon Decommissioning - UT UT 0 - - - - - - - -
4101000 415932 Reg Asset - Carbon Decommissioning - WY WYP 0 - - - - - - - -
4101000 415933 Reg Liability - Contra - Carbon Decommis IDU 0 - - - - - - - -
4101000 415934 Reg Liability - Contra - Carbon Decommis UT (4,193)- - - - (4,193) - - -
4101000 415935 Reg Liability - Contra - Carbon Decommis WYP (697)- - - (697) - - - -
4101000 415936 REG ASSET - CARBON PLANT DECOMMISSIONING SG (85)(1) (23) (7) (12) (38) (5) (0) -
4101000 415943 Reg Asset - Covid-19 Bill Assistance Pro OTHER 2,660 - - - - - - - 2,660
4101000 415944 Reg Asset - Covid-19 Bill Assistance Pro OTHER 739 - - - - - - - 739
4101000 425100 190Deferred Regulatory Expense-IDU IDU (25)- - - - - (25) - -
4101000 425102 Reg Asset - CA GreenHouse Gas Allowance OTHER 0 - - - - - - - -
4101000 425103 Reg Asset - Other Regulatory Assets - Cu OTHER 0 - - - - - - - -
4101000 425104 Reg Asset - OR Asset Sale Gain Giveback OTHER 0 - - - - - - - -
4101000 425215 283Unearned Joint Use Pole Contact Revnu SNPD (93)(3) (25) (6) (9) (44) (5) - -
4101000 425225 Duke/Hermiston Contract Renegotiation SG 0 - - - - - - - -
4101000 425295 BPA Conservation Rate Credit SG 0 - - - - - - - -
4101000 425400 UT Kalamath Relicensing Costs OTHER (987)- - - - - - - (987)
4101000 430110 Reg Asset Balance Reclass OTHER (93)- - - - - - - (93)
4101000 430111 Reg Assets - SB 1149 Balance Reclass OTHER 0 - - - - - - - -
4101000 430112 Reg Asset - Other - Balance Reclass OTHER 1,586 - - - - - - - 1,586
4101000 430113 Reg Asset - Def NPC Balance Reclass OTHER 0 - - - - - - - -
4101000 505510 190PMI Vacation/Bonus SE 80 1 20 6 12 36 5 0 -
4101000 505600 190Vacation Sickleave & PT Accrual SO 0 - - - - - - - -
4101000 605101 Trojan Decommissioning Costs - WA WA 0 - - - - - - - -
4101000 605102 Trojan Decommissioning Costs - OR OR 0 - - - - - - - -
4101000 605103 ARO/Reg Diff - Trojan - WA WA (7)- - (7) - - - - -
4101000 610100 283PMI AMORT DEVELOPMENT SE (172)(2) (43) (13) (26) (76) (10) (0) -
4101000 6101001 190NOPA 103-99-00 RAR SO 7 0 2 1 1 3 0 0 -
4101000 610111 283PMI SALE OF ASSETS SE (135)(2) (34) (10) (21) (60) (8) (0) -
4101000 610114 PMI EITF Pre stripping Cost SE (275)(4) (69) (21) (42) (122) (17) (0) -
4101000 610146 190OR Reg Asset/Liability Consol OR 1 - 1 - - - - - -
4101000 705200 190OR Gain on Sale of Halsey-OR OTHER 0 - - - - - - - -
4101000 705210 190Property Insurance SO 0 - - - - - - - -
4101000 705261 Reg Liability - Sale of Renewable Energy OTHER (75)- - - - - - - (75)
4101000 705265 Reg Liab - OR Energy Conservation Charge OTHER (37)- - - - - - - (37)
4101000 705300 Reg. Liability - Deferred Benefit_Arch S SE 0 - - - - - - - -
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4101000 705305 Reg Liability-CA Gain on Sale of Asset CA 0 - - - - - - - -
4101000 705337 Reg Liability - Sale of Renewable Energy OTHER (62)- - - - - - - (62)
4101000 705454 Reg Liability - UT Property Insurance Re UT 187 - - - - 187 - - -
4101000 705534 Regulatory Liability - OR Asset Sale Gai OTHER 0 - - - - - - - -
4101000 705537 Regulatory Liability - Other Reg Liabili OTHER 0 - - - - - - - -
4101000 705700 Reg Liability - Current Reclass - Other OTHER 0 - - - - - - - -
4101000 705755 Reg Liability - Non current Reclass - Ot OTHER 88 - - - - - - - 88
4101000 715800 190Redding Contract SG 0 - - - - - - - -
4101000 720200 190Deferred Compensation Payout SO (113)(2) (32) (9) (15) (49) (6) (0) -
4101000 720300 190Pension/Retirement (Accrued/Prepaid)SO 0 - - - - - - - -
4101000 720500 190Severance SO (141)(3) (40) (11) (18) (62) (8) (0) -
4101000 720800 190FAS 158 Pension Liability SO 1,058 23 296 82 138 461 58 0 -
4101000 720805 FAS 158 - Funded Pension Asset SO 4,611 100 1,289 358 601 2,008 252 1 -
4101000 720810 190FAS 158 Post Retirement Liability SO 0 - - - - - - - -
4101000 720815 FAS 158 Post Retirement Liability SO 287 6 80 22 37 125 16 0 -
4101000 910530 190Injuries & Damages SO 201 4 56 16 26 88 11 0 -
4101000 910560 283SMUD Revenue Imputation-UT Reg Liab OTHER 0 - - - - - - - -
4101000 Total 448,971 7,887 116,266 23,796 53,949 186,702 26,724 133 22,586
4111000 100105 283FAS 109 Def Tax Liab WA-NUTIL OTHER (4,279)- - - - - - - (4,279)
4111000 105100 190CAPITALIZED LABOR COSTS SO (1,494)(32) (418) (116) (195) (651) (82) (0) -
4111000 105112 Non-Protected PP&E EDIT - UT UT 0 - - - - - - - -
4111000 1051151 Depreciation Flow-Through - CA CA (290)(290) - - - - - - -
4111000 1051152 Depreciation Flow-Through - FERC FERC (218)- - - - - - (218) -
4111000 1051153 Depreciation Flow-Through - ID IDU (80)- - - - - (80) - -
4111000 1051154 Depreciation Flow-Through - OR OR (1,109)- (1,109) - - - - - -
4111000 1051155 Depreciation Flow-Through - OTHER OTHER (1,747)- - - - - - - (1,747)
4111000 1051156 Depreciation Flow-Through - UT UT 3,582 - - - - 3,582 - - -
4111000 1051157 Depreciation Flow-Through - WA WA 827 - - 827 - - - - -
4111000 1051158 Depreciation Flow-Through - WYP WYP (751)- - - (751) - - - -
4111000 1051159 Depreciation Flow-Through - WYU WYU (689)- - - (689) - - - -
4111000 1051171 Protected PP&E EDIT - PMI - CA - Fed Onl CA (17)(17) - - - - - - -
4111000 1051172 Protected PP&E EDIT - PMI - UFERC - Fed FERC (0)- - - - - - (0) -
4111000 1051173 Protected PP&E EDIT - PMI - ID - Fed Onl IDU (74)- - - - - (74) - -
4111000 1051174 Protected PP&E EDIT - PMI - OR - Fed Onl OR (287)- (287) - - - - - -
4111000 1051175 Protected PP&E EDIT - PMI - UT - Fed Onl UT (490)- - - - (490) - - -
4111000 1051176 Protected PP&E EDIT - PMI - WA - Fed Onl WA (263)- - (263) - - - - -
4111000 1051177 Protected PP&E EDIT - PMI - WYP - Fed On WYP (194)- - - (194) - - - -
4111000 105120 Book Depreciation SCHMDEXP (261,882)(5,538) (72,030) (20,779) (35,226) (115,601) (14,479) (76) -
4111000 105121 282DIT PMIDepreciation-Book SE (3,847)(56) (969) (293) (591) (1,704) (234) (1) -
4111000 105123 Sec 481a Adj- Repair Deduction SG 0 - - - - - - - -
4111000 105130 CIAC CIAC (30,541)(985) (8,386) (1,896) (3,114) (14,642) (1,518) - -
4111000 105140 Highway Relocation SNPD (976)(31) (268) (61) (100) (468) (49) - -
4111000 105142 Avoided Costs SNP (9,980)(197) (2,712) (748) (1,301) (4,473) (546) (3) (1)
4111000 105146 Capitalization of Test Energy SG (564)(9) (152) (45) (78) (249) (31) (0) -
4111000 105220 282CHOLLA TAX LEASE SG 0 - - - - - - - -
4111000 105471 UT Kalamath Relicensing Costs OTHER 0 - - - - - - - -
4111000 110100 283BOOK COST DEPLETION ADDBACK SE 0 - - - - - - - -
4111000 205100 190COAL PILE INVENTORY SE 0 - - - - - - - -
4111000 205210 ERC (Emission Reduction Credit) Impairme SE 0 - - - - - - - -
4111000 210200 283Prepaid Taxes-Property Taxes GPS 255 6 71 20 33 111 14 0 -
4111000 220100 190Bad Debt Allowance BADDEBT 20 1 9 3 1 4 2 - -
4111000 2874941 190Idaho ITC Credits SO 0 - - - - - - - -
4111000 320270 Reg Asset FAS 158 Pension Liab SO (8,521)(185) (2,383) (662) (1,111) (3,711) (466) (2) -
4111000 320280 Reg Asset FAS 158 Post Retire Liab SO 3,803 83 1,064 295 496 1,657 208 1 -
4111000 320281 Reg Asset - Post-Retirement Settlement L SO (181)(4) (51) (14) (24) (79) (10) (0) -
4111000 320282 Reg Asset - Post-Retirement Settlement L UT 0 - - - - - - - -
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 320283 Reg Asset - Post-Retirement Settlement L WYU 0 - - - - - - - -
4111000 415115 Reg Asset - UT STEP Pilot Programs Balan OTHER 1,579 - - - - - - - 1,579
4111000 415261 Reg Asset-UT Wildland Fire Protection OTHER (245)- - - - - - - (245)
4111000 415301 190Hazardous Waste/Environmental-WA WA (179)- - (179) - - - - -
4111000 415406 Reg Asset Utah ECAM OTHER 0 - - - - - - - -
4111000 415423 Contra PP&E Deer Creek SE 0 - - - - - - - -
4111000 415424 Contra Reg Asset - Deer Creek Abandonmen SE 17,956 260 4,523 1,366 2,756 7,953 1,092 6 -
4111000 415425 Contra Reg Asset - UMWA Pension OTHER 0 - - - - - - - -
4111000 415426 Reg Asset - 2020 GRC - Meters Replaced b OTHER (556)- - - - - - - (556)
4111000 415430 Reg Asset - CA - Transportation Electri OTHER 22 - - - - - - - 22
4111000 415500 283Cholla Plt Trans-APS Amort SGCT 0 - - - - - - - -
4111000 415510 283WA DISALLOWED COLSTRIP #3 WRITE-OFF WA (1)- - (1) - - - - -
4111000 415645 RA - OR OCAT Expense Deferral OTHER (158)- - - - - - - (158)
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 0 - - - - - - - -
4111000 415705 Reg Liability - Tax Revenue Adjustment -WYP 0 - - - - - - - -
4111000 415710 Reg Liability - WA - Accelerated Depreci WA 4,283 - - 4,283 - - - - -
4111000 415723 Reg Asset - Cholla U4 - O&M Depreciation IDU 0 - - - - - - - -
4111000 415724 Deferred Income Tax Expense ~ Cholla U4 SG 713 11 192 57 99 315 39 0 -
4111000 415728 Contra Reg Asset - Cholla U4 Closure - O OR 160 - 160 - - - - - -
4111000 415729 Contra Reg Asset - Cholla U4 Closure - U UT 10 - - - - 10 - - -
4111000 415730 Contra Reg Asset - Cholla U4 Closure - W WYP 3 - - - 3 - - - -
4111000 415734 Reg Asset - Cholla Unrecovered Plant - C CA (59)(59) - - - - - - -
4111000 415736 Reg Asset - Cholla Unrecovered Plant - W WYP (468)- - - (468) - - - -
4111000 415803 RTO Grid West N/R Writeoff WA WA 0 - - - - - - - -
4111000 415804 RTO Grid West Notes Receivable-OR OR 0 - - - - - - - -
4111000 415806 RTO Grid West N/R Writeoff ID IDU 0 - - - - - - - -
4111000 415822 Reg Asset _ Pension MMT -UT UT 0 - - - - - - - -
4111000 415827 Reg Asset Post Retirement MMT - OR OR 0 - - - - - - - -
4111000 415828 Reg Asset Post Retirement MMT - WY WYP 0 - - - - - - - -
4111000 415829 Reg Asset - Post - Ret MMT -UT UT 0 - - - - - - - -
4111000 415831 Reg Asset Post Retirement MMT - CA CA 0 - - - - - - - -
4111000 415840 Reg Asset-Deferred OR Independent Evalua OTHER 0 - - - - - - - 0
4111000 415841 Reg Asset - Emergency Service Programs -OTHER 1 - - - - - - - 1
4111000 415852 Powerdale Decommissioning Reg Asset - ID IDU (2)- - - - - (2) - -
4111000 415853 Powerdale Decommissioning Reg Asset - OR OR 0 - - - - - - - -
4111000 415854 Powerdale Decommissioning Reg Asset - WA WA 0 - - - - - - - -
4111000 415855 CA - January 2010 Storm Costs OTHER 33 - - - - - - - 33
4111000 415856 Powerdale Decommissioning Reg Asset - WY WYP 0 - - - - - - - -
4111000 415857 ID - Deferred Overburden Costs OTHER 35 - - - - - - - 35
4111000 415858 WY - Deferred Overburden Costs WYP 69 - - - 69 - - - -
4111000 415859 WY - Deferred Advertising Costs WYP 0 - - - - - - - -
4111000 415865 Reg Asset - UT MPA OTHER 0 - - - - - - - -
4111000 415867 Reg Asset - CA Solar Feed-in Tariff OTHER 0 - - - - - - - -
4111000 415868 Reg Asset - UT - Solar Incentive Program OTHER (1,579)- - - - - - - (1,579)
4111000 415876 Deferred Excess Net PowerCosts - OR OTHER (374)- - - - - - - (374)
4111000 415881 Deferral of Renewable Energy Credit - UT OTHER 0 - - - - - - - -
4111000 415883 Deferral of Renewable Energy Credit - WY OTHER 0 - - - - - - - -
4111000 415890 ID MEHC 2006 Transition Costs IDU 0 - - - - - - - -
4111000 415891 WY - 2006 Transition Severance Costs WYP 0 - - - - - - - -
4111000 415893 OR - MEHC Transition Service Costs OTHER 0 - - - - - - - -
4111000 415895 OR_RCAC SEP-DEC 07 DEFERRED OR 0 - - - - - - - -
4111000 415896 WA - Chehalis Plant Revenue Requirement WA 0 - - - - - - - -
4111000 415897 Reg Asset MEHC Transition Service Costs CA 0 - - - - - - - -
4111000 415898 Deferred Coal Costs - Naughton Contract SE 0 - - - - - - - -
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 415902 Reg Asset - UT REC's in Rates - Current OTHER 0 - - - - - - - -
4111000 415911 Contra Reg Asset - Naughton Unit $3 - CA CA 0 - - - - - - - -
4111000 415912 Contra Reg Asset - Naughton Unit #3 - OR OTHER 0 - - - - - - - -
4111000 415913 Contra Reg Asset - Naughton Unit #3 - WA OTHER 0 - - - - - - - -
4111000 415914 Reg Asset - UT - Naughton U3 Costs UT 0 - - - - - - - -
4111000 415915 Reg Asset - WY - Naughton U3 Costs WYP 0 - - - - - - - -
4111000 415926 Reg Liability - Depreciation Decrease -OTHER 634 - - - - - - - 634
4111000 415927 Reg Liability - Depreciation Decrease De WA 0 - - - - - - - -
4111000 415938 Reg Asset - Carbon Plant Decommissioning CA 0 - - - - - - - -
4111000 415939 Reg Asset - Carbon Plant Decommissioning WYP 129 - - - 129 - - - -
4111000 415942 Reg Liability - Steam Decommissioning -WA (878)- - (878) - - - - -
4111000 425105 Reg Asset - OR Asset Sale Gain Giveback OTHER 63 - - - - - - - 63
4111000 425125 Deferred Coal Cost - Arch SE 0 - - - - - - - -
4111000 425215 283Unearned Joint Use Pole Contact Revnu SNPD 0 - - - - - - - -
4111000 425250 283TGS BUYOUT-SG SG 0 - - - - - - - -
4111000 425280 283JOSEPH SETTLEMENT-SG SG 0 - - - - - - - -
4111000 425360 190Hermiston Swap SG (42)(1) (11) (3) (6) (19) (2) (0) -
4111000 425380 190Idaho Customer Bal Acct OTHER 0 - - - - - - - -
4111000 430100 283Weatherization OTHER 3,769 - - - - - - - 3,769
4111000 430117 Reg Asset - Current DSM OTHER 0 - - - - - - - -
4111000 505115 283Sales & Use Tax Audit SO 0 - - - - - - - -
4111000 505125 190Accrued Royalties SE (121)(2) (31) (9) (19) (54) (7) (0) -
4111000 505400 190Bonus Liability SO (0)(0) (0) (0) (0) (0) (0) (0) -
4111000 505450 Accrued Payroll Taxes SO 2,836 62 793 220 370 1,235 155 1 -
4111000 5054501 Accrued Payroll Taxes - PMI SE 132 2 33 10 20 59 8 0 -
4111000 505520 Bonus Accrual - PMI SE 31 0 8 2 5 14 2 0 -
4111000 505525 Accrued Severance -PMI SE (283)(4) (71) (22) (43) (125) (17) (0) -
4111000 505600 190Vacation Sickleave & PT Accrual SO 125 3 35 10 16 55 7 0 -
4111000 505601 Sick Leave Accrual - PMI SE 2 0 1 0 0 1 0 0 -
4111000 505700 190Accrued Retention Bonus SO 0 - - - - - - - -
4111000 605100 283TROJAN DECOMMISSIONING AMORT TROJD 20 0 5 2 3 9 1 0 -
4111000 605710 REVERSE ACCRUED FINAL RECLAMATION OTHER 84 - - - - - - - 84
4111000 605715 Trapper Mine Contract Obligation SE (286)(4) (72) (22) (44) (126) (17) (0) -
4111000 610000 283PMI Development Costs SE 0 - - - - - - - -
4111000 610141 190WA Rate Refunds OTHER (700)- - - - - - - (700)
4111000 610144 Reg Liability - CA California Alternativ OTHER 0 - - - - - - - -
4111000 610145 190REG LIAB_DSM OTHER 93 - - - - - - - 93
4111000 610148 Reg Liability - Def NPC Balance Reclass OTHER 0 - - - - - - - -
4111000 610150 REG LIABILITY - BRIDGER MINE ACCELERATED OR (895)- (895) - - - - - -
4111000 610155 Reg Liability - Plant Closure Cost - WA WA (333)- - (333) - - - - -
4111000 705240 283CA Alternative Rate for Energy Progra OTHER 0 - - - - - - - -
4111000 705241 Reg Liability - CA California Alternativ OTHER (4)- - - - - - - (4)
4111000 705245 REG LIABILITY - OR DIRECT ACCESS 5 YEAR OTHER 298 - - - - - - - 298
4111000 705262 Reg Liability - Sale of REC's-ID OTHER 0 - - - - - - - -
4111000 705263 Reg Liability - Sale of REC's-WA OTHER (10)- - - - - - - (10)
4111000 705266 Reg Liability - Energy Savings Assistanc OTHER 36 - - - - - - - 36
4111000 705267 Reg Liability - WA Decoupling Mechanism OTHER 412 - - - - - - - 412
4111000 705280 Non-Property EDIT - CA CA (279)(279) - - - - - - -
4111000 705281 Non-Property EDIT - ID IDU (72)- - - - - (72) - -
4111000 705283 Non-Property EDIT - UT UT 0 - - - - - - - -
4111000 705284 Non-Property EDIT - WA WA (200)- - (200) - - - - -
4111000 705285 Non-Property EDIT - WY WYU (1,410)- - - (1,410) - - - -
4111000 705286 Non-Property EDIT - FERC FERC 0 - - - - - - - -
4111000 705287 Protected PP&E EDIT - CA - Fed Only CA (1,379)(1,379) - - - - - - -
4111000 705288 Protected PP&E EDIT - ID - Fed Only IDU (2,823)- - - - - (2,823) - -
4111000 705289 Protected PP&E EDIT - OR - Fed Only OR (13,168)- (13,168) - - - - - -
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 705290 Protected PP&E EDIT - WA - Fed Only WA (6,311)- - (6,311) - - - - -
4111000 705291 Protected PP&E EDIT - WYP - Fed Only WYP (7,467)- - - (7,467) - - - -
4111000 7052911 Protected PP&E EDIT - WYU - Fed Only WYU 0 - - - - - - - -
4111000 705292 Protected PP&E EDIT - UT - Fed Only UT (21,190)- - - - (21,190) - - -
4111000 705293 Protected PP&E EDIT - UFERC - Fed Only FERC 0 - - - - - - - -
4111000 705294 Non-Protected PP&E EDIT - CA CA (1,057)(1,057) - - - - - - -
4111000 705295 Non-Protected PP&E EDIT - ID IDU (1,380)- - - - - (1,380) - -
4111000 705296 Non-Protected PP&E EDIT - WA WA (3,953)- - (3,953) - - - - -
4111000 705297 Non-Protected PP&E EDIT - WY Buydown - C WYP (12,835)- - - (12,835) - - - -
4111000 705298 Non-Protected PP&E EDIT - Utah Buydown -UT 0 - - - - - - - -
4111000 705299 Non-Protected PP&E EDIT - FERC FERC 0 - - - - - - - -
4111000 705301 Reg Liability - OR 2010 Protocol Def OR 0 - - - - - - - -
4111000 705336 Reg Liability - Sale of Renewable Energy OTHER 82 - - - - - - - 82
4111000 705340 Reg Liability - Excess Income Tax Deferr OTHER 622 - - - - - - - 622
4111000 705341 Reg Liability - Excess Income Tax Deferr OTHER 58 - - - - - - - 58
4111000 705342 Reg Liability - Excess Income Tax Deferr OTHER 1,401 - - - - - - - 1,401
4111000 705343 Reg Liability - Excess Income Tax Deferr OTHER 0 - - - - - - - -
4111000 705344 Reg Liability - Excess Income Tax Deferr OTHER 104 - - - - - - - 104
4111000 705345 Reg Liability - Excess Income Tax Deferr OTHER (201)- - - - - - - (201)
4111000 705346 Deferral of Protected PP&E ARAM - CA CA (531)(531) - - - - - - -
4111000 705347 Deferral of Protected PP&E ARAM - ID IDU 2,159 - - - - - 2,159 - -
4111000 705348 Deferral of Protected PP&E ARAM - OR OR 0 - - - - - - - -
4111000 705349 Deferral of Protected PP&E ARAM - UT UT (34,913)- - - - (34,913) - - -
4111000 705350 Deferral of Protected PP&E ARAM - WA WA (2,408)- - (2,408) - - - - -
4111000 705351 Deferral of Protected PP&E ARAM - WY WYU (1,364)- - - (1,364) - - - -
4111000 705352 Reg Liability - CA Klamath River Dams Re CA (64)(64) - - - - - - -
4111000 705400 Reg Liability - OR Injuries & Damages Re OR (231)- (231) - - - - - -
4111000 705410 Reg Liability - Cholla Decommissioning -CA 12 12 - - - - - - -
4111000 705411 Reg Liability - Cholla Decommissioning -IDU (619)- - - - - (619) - -
4111000 705412 Reg Liability - Cholla Decommissioning -OR 203 - 203 - - - - - -
4111000 705413 Reg Liability - Cholla Decommissioning -UT 343 - - - - 343 - - -
4111000 705414 Reg Liability - Cholla Decommissioning -WYP 38 - - - 38 - - - -
4111000 705420 Reg Liability - CA GHG Allowance Revenue OTHER (270)- - - - - - - (270)
4111000 705425 Reg Liability - Bridger Mine Accelerated WA (627)- - (627) - - - - -
4111000 705450 Reg Liability - Property Insurance Reser CA (21)(21) - - - - - - -
4111000 705451 Reg Liability - OR Property Insurance Re OR 2,321 - 2,321 - - - - - -
4111000 705452 Reg Liability - Property Insurance Reser WA 5 - - 5 - - - - -
4111000 705453 Reg Liability - ID Property Insurance Re IDU (28)- - - - - (28) - -
4111000 705455 Reg Liability - WY Property Insurance Re WYP (45)- - - (45) - - - -
4111000 705500 Reg Liability - Powerdale Decommissionin UT 0 - - - - - - - -
4111000 705511 Regulatory Liability - CA Deferred Exces OTHER (368)- - - - - - - (368)
4111000 705514 Regulatory Liability - OR Deferred Exces OTHER 0 - - - - - - - -
4111000 705515 Regulatory Liability - OR Deferred Exces OTHER 1,616 - - - - - - - 1,616
4111000 705517 Regulatory Liability - UT Deferred Exces OTHER 0 - - - - - - - -
4111000 705518 Regulatory Liability - WA Deferred Exces OTHER 0 - - - - - - - -
4111000 705519 Regulatory Liability - WA Deferred Exces OTHER 5,357 - - - - - - - 5,357
4111000 705521 Regulatory Liability - WY Deferred Exces OTHER 144 - - - - - - - 144
4111000 705522 Regulatory Liability - UT RECS in Rates OTHER 0 - - - - - - - -
4111000 705523 Regulatory Liability - WA RECS in Rates OTHER 0 - - - - - - - -
4111000 705525 REGULATORY LIABILITY - SALE OF REC - OR OTHER 0 - - - - - - - -
4111000 705526 Regulatory Liability - CA Solar Feed-in OTHER 0 - - - - - - - -
4111000 705527 Regulatory Liability - CA Solar Feed-in OTHER 0 - - - - - - - -
4111000 705530 Regulatory Liability - UT Solar Feed-in OTHER 0 - - - - - - - -
4111000 705531 Regulatory Liability - UT Solar Feed-in OTHER 1,814 - - - - - - - 1,814
4111000 705536 Regulatory Liability - CA GreenHouse Gas OTHER 0 - - - - - - - -
4111000 705600 RegLiability - OR 2012 GRC Giveback OTHER 0 - - - - - - - -
Deferred Income Tax Expense (Actuals)
Twelve Months Ending - December 2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
FERC Account FERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4111000 705700 Reg Liability - Current Reclass - Other OTHER 0 - - - - - - - -
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 (127)- - - - - - - (127)
4111000 715810 Chehalis WA EFSEC C02 Mitigation Obligat SG 0 0 0 0 0 0 0 0 -
4111000 720300 190Pension/Retirement (Accrued/Prepaid)SO 11 0 3 1 1 5 1 0 -
4111000 720560 Pension Liability - UMWA Withdrawal Obli SE 0 - - - - - - - -
4111000 740100 283Post Merger Debt Loss SNP (136)(3) (37) (10) (18) (61) (7) (0) (0)
4111000 910245 Contra Receivable from Joint Owners SO 13 0 4 1 2 6 1 0 -
4111000 910905 283PMI BCC Underground Mine Cost Deplet SE (363)(5) (91) (28) (56) (161) (22) (0) -
4111000 920110 190PMIWYExtractionTax SE (36)(1) (9) (3) (6) (16) (2) (0) -
4111000 930100 190OR BETC Credit OTHER 0 - - - - - - - -
4111000 9301001 190OR BETC Credit SG 0 - - - - - - - -
4111000 999998 Deferred Income Tax Expense ~ Solar ITC SG 19 0 5 1 3 8 1 0 -
4111000 Total (393,196)(10,313) (93,951) (32,760) (63,119) (183,365) (18,881) (294) 7,639
Grand Total 55,774 (2,426) 22,315 (8,964) (9,170) 3,337 7,844 (161) 30,225
Investment Tax Credit Amortization (Actuals)
Sum of Range: 01/2021 - 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
4114000 DEF ITC-EL-FED-CR 0 DEF ITC CREDIT FED DGU (1,339) - - - (43) (1,150) (144) (1) -
4114000 Total (1,339) - - - (43) (1,150) (144) (1) -
Grand Total (1,339) - - - (43) (1,150) (144) (1) -
B8. PLANT IN SERVICE

Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS IDU 1,000 - - - 0 - 1,000 - -
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG 13,160 200 3,546 1,049 1,823 5,808 729 5 -
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG-P 177,567 2,697 47,849 14,152 24,601 78,370 9,832 66 -
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS SG-U 10,498 159 2,829 837 1,454 4,633 581 4 -
1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTS UT (32,081)- - - 0 (32,081) - - -
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS OR 531 - 531 - 0 - - - -
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS SG 50,511 767 13,611 4,026 6,998 22,293 2,797 19 -
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS UT 1,619 - - - 0 1,619 - - -
1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETS WYP 4,229 - - - 4,229 - - - -
1010000 ELEC PLANT IN SERV 3031050 RCMS - REGION CONSTRUCTION MGMT SYSTEM SO 11,249 244 3,146 874 1,467 4,900 616 3 -
1010000 ELEC PLANT IN SERV 3031080 FUEL MANAGEMENT SYSTEM SO 3,293 71 921 256 429 1,434 180 1 -
1010000 ELEC PLANT IN SERV 3031230 AUTOMATE POLE CARD SYSTEM SO 4,410 96 1,233 342 575 1,921 241 1 -
1010000 ELEC PLANT IN SERV 3031680 DISTRIBUTION AUTOMATION PILOT PROJECT SO 16,495 358 4,613 1,281 2,151 7,184 903 4 -
1010000 ELEC PLANT IN SERV 3031830 CUSTOMER SERVICE SYSTEM (CSS)CN 147,985 3,441 45,667 10,078 10,725 71,774 6,300 - -
1010000 ELEC PLANT IN SERV 3032040 S A P SO 183,152 3,976 51,223 14,222 23,884 79,774 10,025 49 -
1010000 ELEC PLANT IN SERV 3032130 PROD & TRANS PLANT SG 2,757 42 743 220 382 1,217 153 1 -
1010000 ELEC PLANT IN SERV 3032140 MINING PLANT SO 1,881 41 526 146 245 819 103 0 -
1010000 ELEC PLANT IN SERV 3032150 HYDRO PLANT SO 4,359 95 1,219 339 568 1,899 239 1 -
1010000 ELEC PLANT IN SERV 3032160 ENGINEERING SMALL SOFTWARE SO 3,083 67 862 239 402 1,343 169 1 -
1010000 ELEC PLANT IN SERV 3032170 EDMS SOFTWARE ACCT 141140 SO 1,426 31 399 111 186 621 78 0 -
1010000 ELEC PLANT IN SERV 3032180 AUTOMATED MAPPING PROJECT SO 1,342 29 375 104 175 585 73 0 -
1010000 ELEC PLANT IN SERV 3032190 PCI GenTrader SO 1,582 34 442 123 206 689 87 0 -
1010000 ELEC PLANT IN SERV 3032200 OUTAGE MANAGEMENT SYSTEM SO 4,024 87 1,125 312 525 1,752 220 1 -
1010000 ELEC PLANT IN SERV 3032220 ENTERPRISE DATA WRHSE - BI RPTG TOOL SO 1,665 36 466 129 217 725 91 0 -
1010000 ELEC PLANT IN SERV 3032270 ENTERPRISE DATA WAREHOUSE SO 5,877 128 1,644 456 766 2,560 322 2 -
1010000 ELEC PLANT IN SERV 3032330 FIELDNET PRO METER READING SYST -HRP REP SO 2,908 63 813 226 379 1,267 159 1 -
1010000 ELEC PLANT IN SERV 3032340 FACILITY INSPECTION REPORTING SYSTEM SO 2,020 44 565 157 263 880 111 1 -
1010000 ELEC PLANT IN SERV 3032360 2002 GRID NET POWER COST MODELING SO 8,999 195 2,517 699 1,173 3,919 493 2 -
1010000 ELEC PLANT IN SERV 3032450 MID OFFICE IMPROVEMENT PROJECT SO 10,561 229 2,954 820 1,377 4,600 578 3 -
1010000 ELEC PLANT IN SERV 3032510 OPERATIONS MAPPING SYSTEM SO 10,386 225 2,905 807 1,354 4,524 569 3 -
1010000 ELEC PLANT IN SERV 3032530 POLE ATTACHMENT MGMT SYSTEM SO 1,915 42 536 149 250 834 105 1 -
1010000 ELEC PLANT IN SERV 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO 2,416 52 676 188 315 1,052 132 1 -
1010000 ELEC PLANT IN SERV 3032600 SINGLE PERSON SCHEDULING SO 13,486 293 3,772 1,047 1,759 5,874 738 4 -
1010000 ELEC PLANT IN SERV 3032640 TIBCO SOFTWARE SO 6,474 141 1,811 503 844 2,820 354 2 -
1010000 ELEC PLANT IN SERV 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG 1,600 24 431 127 222 706 89 1 -
1010000 ELEC PLANT IN SERV 3032690 UTILITY INTERNATIONAL FORECASTING MODEL SO 6,597 143 1,845 512 860 2,873 361 2 -
1010000 ELEC PLANT IN SERV 3032710 ROUGE RIVER HYDRO INTANGIBLES SG 207 3 56 16 29 91 11 0 -
1010000 ELEC PLANT IN SERV 3032740 GADSBY INTANGIBLE ASSETS SG 51 1 14 4 7 23 3 0 -
1010000 ELEC PLANT IN SERV 3032760 SWIFT 2 IMPROVEMENTS SG 23,200 352 6,252 1,849 3,214 10,240 1,285 9 -
1010000 ELEC PLANT IN SERV 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENT SG 652 10 176 52 90 288 36 0 -
1010000 ELEC PLANT IN SERV 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 117 2 32 9 16 52 7 0 -
1010000 ELEC PLANT IN SERV 3032830 VCPRO - XEROX CUST STMT FRMTR ENHANCE -SO 2,629 57 735 204 343 1,145 144 1 -
1010000 ELEC PLANT IN SERV 3032860 WEB SOFTWARE SO 12,006 261 3,358 932 1,566 5,230 657 3 -
1010000 ELEC PLANT IN SERV 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG 8,774 133 2,364 699 1,216 3,872 486 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 - - - 0 - 3,357 - -
1010000 ELEC PLANT IN SERV 3032930 UTAH VHF (VPC) SPECTRUM UT 4,287 - - - 0 4,287 - - -
1010000 ELEC PLANT IN SERV 3032990 P8DM - FILENET P8 SO 7,015 152 1,962 545 915 3,055 384 2 -
1010000 ELEC PLANT IN SERV 3033090 STEAM PLANT INTANGIBLE ASSETS SG 89,206 1,355 24,038 7,109 12,359 39,372 4,940 33 -
1010000 ELEC PLANT IN SERV 3033190 ITRON METER READING SOFTWARE CN 5,868 136 1,811 400 425 2,846 250 - -
1010000 ELEC PLANT IN SERV 3033210 ArcFM Software SO 3,978 86 1,113 309 519 1,733 218 1 -
1010000 ELEC PLANT IN SERV 3033220 MONARCH EMS/SCADA SO 29,411 638 8,225 2,284 3,835 12,810 1,610 8 -
1010000 ELEC PLANT IN SERV 3033240 IEE - Itron Enterprise Addition CN 4,934 115 1,523 336 358 2,393 210 - -
1010000 ELEC PLANT IN SERV 3033250 AMI Metering Software CN 45,762 1,064 14,122 3,117 3,316 22,195 1,948 - -
1010000 ELEC PLANT IN SERV 3033260 Big Data & Analytics SO 4,924 107 1,377 382 642 2,145 270 1 -
1010000 ELEC PLANT IN SERV 3033270 CES - Customer Experience System CN 10,513 244 3,244 716 762 5,099 448 - -
1010000 ELEC PLANT IN SERV 3033280 MAPAPPS - Mapping Systems Application SO 7,222 157 2,020 561 942 3,146 395 2 -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3033290 CUSTOMER CONTACTS CN 3,903 91 1,204 266 283 1,893 166 - -
1010000 ELEC PLANT IN SERV 3033300 SECID - CUST SECURE WEB LOGIN CN 1,085 25 335 74 79 526 46 - -
1010000 ELEC PLANT IN SERV 3033310 C&T - Energy Trading System SO 19,936 433 5,576 1,548 2,600 8,683 1,091 5 -
1010000 ELEC PLANT IN SERV 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM)SG 10,106 153 2,723 805 1,400 4,460 560 4 -
1010000 ELEC PLANT IN SERV 3033330 OR VHF (VPC) SPECTRUM OR 4,071 - 4,071 - 0 - - - -
1010000 ELEC PLANT IN SERV 3033340 WA VHF (VPC) SPECTRUM WA 2,021 - - 2,021 0 - - - -
1010000 ELEC PLANT IN SERV 3033350 CA VHF (VPC) SPECTRUM CA 472 472 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3033370 DISTRIBUTION INTANGIBLES WYP 158 - - - 158 - - - -
1010000 ELEC PLANT IN SERV 3033380 MISCELLANEOUS SMALL SOFTWARE PACKAGES SG 1,601 24 431 128 222 707 89 1 -
1010000 ELEC PLANT IN SERV 3033390 RMT TRADE SYSTEM SO 923 20 258 72 120 402 51 0 -
1010000 ELEC PLANT IN SERV 3033410 M365 SO 3,712 81 1,038 288 484 1,617 203 1 -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS CA 9 9 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS IDU 15 - - - 0 - 15 - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS OR 14 - 14 - 0 - - - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS SE 9 0 2 1 1 4 1 0 -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS SG 7,528 114 2,028 600 1,043 3,322 417 3 -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS SO 42,644 926 11,926 3,311 5,561 18,574 2,334 11 -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS UT 7 - - - 0 7 - - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS WA 16 - - 16 0 - - - -
1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUS WYP 243 - - - 243 - - - -
1010000 ELEC PLANT IN SERV 3035320 HYDRO PLANT INTANGIBLES SG 1,745 26 470 139 242 770 97 1 -
1010000 ELEC PLANT IN SERV 3035322 ACD–Call Center Automated Call Distribut CN 4,132 96 1,275 281 299 2,004 176 - -
1010000 ELEC PLANT IN SERV 3035330 OATI-OASIS INTERFACE SO 1,447 31 405 112 189 630 79 0 -
1010000 ELEC PLANT IN SERV 3100000 LAND & LAND RIGHTS SG 1,306 20 352 104 181 577 72 0 -
1010000 ELEC PLANT IN SERV 3101000 LAND OWNED IN FEE SG 12,825 195 3,456 1,022 1,777 5,660 710 5 -
1010000 ELEC PLANT IN SERV 3102000 LAND RIGHTS SG 41,789 635 11,261 3,330 5,790 18,444 2,314 16 -
1010000 ELEC PLANT IN SERV 3103000 WATER RIGHTS SG 35,638 541 9,603 2,840 4,937 15,729 1,973 13 -
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 999,368 15,179 269,299 79,646 138,455 441,078 55,338 373 -
1010000 ELEC PLANT IN SERV 3120000 BOILER PLANT EQUIPMENT SG 4,345,380 65,999 1,170,946 346,313 602,019 1,917,863 240,619 1,622 -
1010000 ELEC PLANT IN SERV 3140000 TURBOGENERATOR UNITS SG 946,755 14,380 255,121 75,453 131,166 417,857 52,425 353 -
1010000 ELEC PLANT IN SERV 3150000 ACCESSORY ELECTRIC EQUIPMENT SG 424,063 6,441 114,272 33,797 58,751 187,163 23,482 158 -
1010000 ELEC PLANT IN SERV 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARM SG 49 1 13 4 7 22 3 0 -
1010000 ELEC PLANT IN SERV 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG 31,216 474 8,412 2,488 4,325 13,777 1,729 12 -
1010000 ELEC PLANT IN SERV 3300000 LAND AND LAND RIGHTS SG-U 172 3 46 14 24 76 10 0 -
1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEE SG-P 23,526 357 6,340 1,875 3,259 10,383 1,303 9 -
1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEE SG-U 5,780 88 1,558 461 801 2,551 320 2 -
1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTS SG-P 8,035 122 2,165 640 1,113 3,546 445 3 -
1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTS SG-U 365 6 98 29 51 161 20 0 -
1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTS SG-P 21 0 6 2 3 9 1 0 -
1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTS SG-U 140 2 38 11 19 62 8 0 -
1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTS SG-P 407 6 110 32 56 180 23 0 -
1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTS SG-U 129 2 35 10 18 57 7 0 -
1010000 ELEC PLANT IN SERV 3305000 LAND RIGHTS - FISH/WILDLIFE SG-P 310 5 83 25 43 137 17 0 -
1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVE SG-P 214 3 58 17 30 94 12 0 -
1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVE SG-U 8,456 128 2,279 674 1,171 3,732 468 3 -
1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P 72,075 1,095 19,422 5,744 9,985 31,811 3,991 27 -
1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U 9,016 137 2,430 719 1,249 3,979 499 3 -
1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P 161,539 2,453 43,530 12,874 22,380 71,296 8,945 60 -
1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U 364 6 98 29 50 160 20 0 -
1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P 22,815 347 6,148 1,818 3,161 10,069 1,263 9 -
1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U 2,036 31 549 162 282 899 113 1 -
1010000 ELEC PLANT IN SERV 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P 14,659 223 3,950 1,168 2,031 6,470 812 5 -
1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-P 6,552 100 1,766 522 908 2,892 363 2 -
1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-U 27,538 418 7,421 2,195 3,815 12,154 1,525 10 -
1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-P 404,778 6,148 109,075 32,260 56,079 178,652 22,414 151 -
1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-U 70,945 1,078 19,118 5,654 9,829 31,312 3,928 26 -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-P 24,041 365 6,478 1,916 3,331 10,611 1,331 9 -
1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-U 411 6 111 33 57 181 23 0 -
1010000 ELEC PLANT IN SERV 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-P 188 3 51 15 26 83 10 0 -
1010000 ELEC PLANT IN SERV 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-U 63 1 17 5 9 28 4 0 -
1010000 ELEC PLANT IN SERV 3330000 "WATER WHEELS, TURB & GENERATORS"SG-P 96,425 1,465 25,984 7,685 13,359 42,558 5,339 36 -
1010000 ELEC PLANT IN SERV 3330000 "WATER WHEELS, TURB & GENERATORS"SG-U 50,620 769 13,640 4,034 7,013 22,341 2,803 19 -
1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P 69,364 1,054 18,691 5,528 9,610 30,614 3,841 26 -
1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 14,470 220 3,899 1,153 2,005 6,386 801 5 -
1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-P 2,896 44 780 231 401 1,278 160 1 -
1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-U 64 1 17 5 9 28 4 0 -
1010000 ELEC PLANT IN SERV 3350000 MISC POWER PLANT EQUIP SG-U 172 3 46 14 24 76 10 0 -
1010000 ELEC PLANT IN SERV 3351000 MISC POWER PLANT EQUIP - PRODUCTION SG-P 2,392 36 644 191 331 1,056 132 1 -
1010000 ELEC PLANT IN SERV 3360000 "ROADS, RAILROADS & BRIDGES"SG-P 23,207 352 6,254 1,850 3,215 10,243 1,285 9 -
1010000 ELEC PLANT IN SERV 3360000 "ROADS, RAILROADS & BRIDGES"SG-U 3,068 47 827 244 425 1,354 170 1 -
1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEE OR 75 - 75 - 0 - - - -
1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEE SG 12,648 192 3,408 1,008 1,752 5,582 700 5 -
1010000 ELEC PLANT IN SERV 3402000 LAND RIGHTS SG 5,680 86 1,530 453 787 2,507 314 2 -
1010000 ELEC PLANT IN SERV 3403000 WATER RIGHTS - OTHER PRODUCTION SG 32,709 497 8,814 2,607 4,532 14,436 1,811 12 -
1010000 ELEC PLANT IN SERV 3410000 STRUCTURES & IMPROVEMENTS OR 4 - 4 - 0 - - - -
1010000 ELEC PLANT IN SERV 3410000 STRUCTURES & IMPROVEMENTS SG 272,185 4,134 73,346 21,692 37,709 120,131 15,072 102 -
1010000 ELEC PLANT IN SERV 3410000 STRUCTURES & IMPROVEMENTS UT 69 - - - 0 69 - - -
1010000 ELEC PLANT IN SERV 3420000 "FUEL HOLDERS,PRODUCERS, ACCES"SG 16,412 249 4,423 1,308 2,274 7,244 909 6 -
1010000 ELEC PLANT IN SERV 3430000 PRIME MOVERS SG 4,025,931 61,147 1,084,864 320,854 557,762 1,776,872 222,929 1,502 -
1010000 ELEC PLANT IN SERV 3440000 GENERATORS SG 590,922 8,975 159,235 47,095 81,868 260,808 32,721 221 -
1010000 ELEC PLANT IN SERV 3440000 GENERATORS UT 285 - - - 0 285 - - -
1010000 ELEC PLANT IN SERV 3450000 ACCESSORY ELECTRIC EQUIPMENT SG 455,276 6,915 122,683 36,284 63,075 200,939 25,210 170 -
1010000 ELEC PLANT IN SERV 3450000 ACCESSORY ELECTRIC EQUIPMENT UT 81 - - - 0 81 - - -
1010000 ELEC PLANT IN SERV 3456000 Electric Equipment - Leasehold Improveme OR 245 - 245 - 0 - - - -
1010000 ELEC PLANT IN SERV 3460000 MISCELLANEOUS PWR PLANT EQUIP SG 24,451 371 6,589 1,949 3,387 10,791 1,354 9 -
1010000 ELEC PLANT IN SERV 3500000 LAND AND LAND RIGHTS SG 841 13 227 67 117 371 47 0 -
1010000 ELEC PLANT IN SERV 3501000 LAND OWNED IN FEE SG 62,977 957 16,970 5,019 8,725 27,795 3,487 24 -
1010000 ELEC PLANT IN SERV 3502000 LAND RIGHTS SG 252,089 3,829 67,930 20,091 34,925 111,261 13,959 94 -
1010000 ELEC PLANT IN SERV 3520000 STRUCTURES & IMPROVEMENTS SG 355,459 5,399 95,785 28,329 49,246 156,884 19,683 133 -
1010000 ELEC PLANT IN SERV 3530000 STATION EQUIPMENT SG 2,322,133 35,269 625,743 185,067 321,714 1,024,889 128,584 867 -
1010000 ELEC PLANT IN SERV 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERS SG 167,840 2,549 45,228 13,376 23,253 74,077 9,294 63 -
1010000 ELEC PLANT IN SERV 3537000 STATION EQUIPMENT-SUPERVISORY & ALARM SG 24,051 365 6,481 1,917 3,332 10,615 1,332 9 -
1010000 ELEC PLANT IN SERV 3540000 TOWERS AND FIXTURES SG 1,498,220 22,755 403,724 119,403 207,567 661,249 82,962 559 -
1010000 ELEC PLANT IN SERV 3550000 POLES AND FIXTURES SG 1,217,838 18,497 328,170 97,058 168,722 537,501 67,436 455 -
1010000 ELEC PLANT IN SERV 3560000 OVERHEAD CONDUCTORS & DEVICES SG 1,600,612 24,311 431,316 127,564 221,752 706,441 88,631 597 -
1010000 ELEC PLANT IN SERV 3570000 UNDERGROUND CONDUIT SG 3,858 59 1,040 307 534 1,703 214 1 -
1010000 ELEC PLANT IN SERV 3580000 UNDERGROUND CONDUCTORS & DEVICES SG 9,081 138 2,447 724 1,258 4,008 503 3 -
1010000 ELEC PLANT IN SERV 3590000 ROADS AND TRAILS SG 12,141 184 3,272 968 1,682 5,359 672 5 -
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS IDU 1 - - - 0 - 1 - -
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS OR 8 - 8 - 0 - - - -
1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTS UT 168 - - - 0 168 - - -
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 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE IDU 502 - - - 0 - 502 - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE OR 9,025 - 9,025 - 0 - - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE UT 25,902 - - - 0 25,902 - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WA 1,401 - - 1,401 0 - - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WYP 849 - - - 849 - - - -
1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEE WYU 48 - - - 48 - - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS CA 1,095 1,095 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS IDU 1,404 - - - 0 - 1,404 - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS OR 5,275 - 5,275 - 0 - - - -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS UT 11,268 - - - 0 11,268 - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WA 487 - - 487 0 - - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WYP 4,285 - - - 4,285 - - - -
1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTS WYU 4,079 - - - 4,079 - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS CA 5,252 5,252 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS IDU 4,217 - - - 0 - 4,217 - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS OR 32,781 - 32,781 - 0 - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS UT 62,850 - - - 0 62,850 - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS WA 8,471 - - 8,471 0 - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS WYP 15,476 - - - 15,476 - - - -
1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTS WYU 5,023 - - - 5,023 - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT CA 30,298 30,298 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT IDU 42,893 - - - 0 - 42,893 - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT OR 261,767 - 261,767 - 0 - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT UT 504,688 - - - 0 504,688 - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WA 82,400 - - 82,400 0 - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WYP 127,664 - - - 127,664 - - - -
1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENT WYU 19,520 - - - 19,520 - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM CA 404 404 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM IDU 602 - - - 0 - 602 - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM OR 4,109 - 4,109 - 0 - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM UT 7,365 - - - 0 7,365 - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WA 1,517 - - 1,517 0 - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYP 2,030 - - - 2,030 - - - -
1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYU 339 - - - 339 - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"CA 86,792 86,792 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"IDU 101,855 - - - 0 - 101,855 - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"OR 475,489 - 475,489 - 0 - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"UT 444,647 - - - 0 444,647 - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"WA 120,770 - - 120,770 0 - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"WYP 151,824 - - - 151,824 - - - -
1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"WYU 30,104 - - - 30,104 - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES CA 42,054 42,054 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES IDU 43,396 - - - 0 - 43,396 - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES OR 307,232 - 307,232 - 0 - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES UT 273,957 - - - 0 273,957 - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES WA 85,720 - - 85,720 0 - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES WYP 114,586 - - - 114,586 - - - -
1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICES WYU 15,065 - - - 15,065 - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT CA 19,037 19,037 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT IDU 12,675 - - - 0 - 12,675 - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT OR 111,333 - 111,333 - 0 - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT UT 240,562 - - - 0 240,562 - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WA 21,464 - - 21,464 0 - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WYP 28,493 - - - 28,493 - - - -
1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUIT WYU 5,347 - - - 5,347 - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES CA 21,611 21,611 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES IDU 33,233 - - - 0 - 33,233 - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES OR 215,988 - 215,988 - 0 - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES UT 643,643 - - - 0 643,643 - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES WA 34,217 - - 34,217 0 - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES WYP 50,916 - - - 50,916 - - - -
1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICES WYU 19,219 - - - 19,219 - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS CA 58,556 58,556 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS IDU 89,851 - - - 0 - 89,851 - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS OR 510,733 - 510,733 - 0 - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS UT 619,033 - - - 0 619,033 - - -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WA 124,999 - - 124,999 0 - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WYP 117,088 - - - 117,088 - - - -
1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERS WYU 16,371 - - - 16,371 - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD CA 11,353 11,353 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD IDU 9,845 - - - 0 - 9,845 - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD OR 108,820 - 108,820 - 0 - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD UT 102,564 - - - 0 102,564 - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD WA 26,777 - - 26,777 0 - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD WYP 19,615 - - - 19,615 - - - -
1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEAD WYU 4,310 - - - 4,310 - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND CA 17,662 17,662 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND IDU 39,974 - - - 0 - 39,974 - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND OR 224,892 - 224,892 - 0 - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND UT 291,223 - - - 0 291,223 - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND WA 48,348 - - 48,348 0 - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND WYP 38,491 - - - 38,491 - - - -
1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUND WYU 13,110 - - - 13,110 - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS CA 8,780 8,780 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS IDU 20,516 - - - 0 - 20,516 - -
1010000 ELEC PLANT IN SERV 3700000 METERS OR 99,228 - 99,228 - 0 - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS UT 104,406 - - - 0 104,406 - - -
1010000 ELEC PLANT IN SERV 3700000 METERS WA 14,659 - - 14,659 0 - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS WYP 14,622 - - - 14,622 - - - -
1010000 ELEC PLANT IN SERV 3700000 METERS WYU 2,747 - - - 2,747 - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES CA 281 281 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES IDU 171 - - - 0 - 171 - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES OR 2,663 - 2,663 - 0 - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES UT 4,179 - - - 0 4,179 - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WA 515 - - 515 0 - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WYP 834 - - - 834 - - - -
1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISES WYU 155 - - - 155 - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS CA 788 788 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS IDU 843 - - - 0 - 843 - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS OR 25,151 - 25,151 - 0 - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS UT 21,195 - - - 0 21,195 - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS WA 3,991 - - 3,991 0 - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYP 8,647 - - - 8,647 - - - -
1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYU 2,279 - - - 2,279 - - - -
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS IDU 89 - - - 0 - 89 - -
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS OR 228 - 228 - 0 - - - -
1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTS UT 1,327 - - - 0 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 997 997 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE CN 1,129 26 348 77 82 547 48 - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE IDU 100 - - - 0 - 100 - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE OR 5,887 - 5,887 - 0 - - - -
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 7,516 163 2,102 584 980 3,274 411 2 -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE UT 2,669 - - - 0 2,669 - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WA 1,099 - - 1,099 0 - - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WYP 1,863 - - - 1,863 - - - -
1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEE WYU 221 - - - 221 - - - -
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS IDU 5 - - - 0 - 5 - -
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS OR 1 - 1 - 0 - - - -
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 SO 95 2 27 7 12 42 5 0 -
1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTS UT 84 - - - 0 84 - - -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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 3,819 3,819 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS CN 8,208 191 2,533 559 595 3,981 349 - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS IDU 11,784 - - - 0 - 11,784 - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS OR 37,797 - 37,797 - 0 - - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SE 894 13 225 68 137 396 54 0 -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SG 11,942 181 3,218 952 1,655 5,271 661 4 -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS SO 102,057 2,215 28,543 7,925 13,309 44,452 5,586 27 -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS UT 46,441 - - - 0 46,441 - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WA 11,688 - - 11,688 0 - - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WYP 11,976 - - - 11,976 - - - -
1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTS WYU 4,039 - - - 4,039 - - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR CA 506 506 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR IDU 334 - - - 0 - 334 - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR 5,654 - 5,654 - 0 - - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO 1,815 39 508 141 237 791 99 0 -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR UT 33 - - - 0 33 - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA 2,533 - - 2,533 0 - - - -
1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP 4,581 - - - 4,581 - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE CA 110 110 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE CN 1,033 24 319 70 75 501 44 - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE IDU 81 - - - 0 - 81 - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE OR 1,310 - 1,310 - 0 - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SE 4 0 1 0 1 2 0 0 -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SG 1,632 25 440 130 226 721 90 1 -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE SO 14,008 304 3,918 1,088 1,827 6,101 767 4 -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE UT 898 - - - 0 898 - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WA 59 - - 59 0 - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WYP 511 - - - 511 - - - -
1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURE WYU 46 - - - 46 - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CA 52 52 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CN 2,442 57 753 166 177 1,184 104 - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS IDU 364 - - - 0 - 364 - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS OR 956 - 956 - 0 - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SE 28 0 7 2 4 12 2 0 -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SG 2,419 37 652 193 335 1,068 134 1 -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SO 53,533 1,162 14,972 4,157 6,981 23,317 2,930 14 -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS UT 715 - - - 0 715 - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WA 308 - - 308 0 - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYP 1,507 - - - 1,507 - - - -
1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYU 76 - - - 76 - - - -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT CN 0 0 0 0 0 0 0 - -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT OR 3 - 3 - 0 - - - -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT SG 40 1 11 3 6 18 2 0 -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT SO 121 3 34 9 16 53 7 0 -
1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENT UT 9 - - - 0 9 - - -
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 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS IDU 267 - - - 0 - 267 - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS OR 1,889 - 1,889 - 0 - - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SE 25 0 6 2 4 11 2 0 -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SG 522 8 141 42 72 230 29 0 -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS SO 852 19 238 66 111 371 47 0 -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS UT 2,925 - - - 0 2,925 - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS WA 223 - - 223 0 - - - -
1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANS WYP 611 - - - 611 - - - -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES OR 278 - 278 - 0 - - - -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES SO 368 8 103 29 48 160 20 0 -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES UT 523 - - - 0 523 - - -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES WA 44 - - 44 0 - - - -
1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILES WYP 19 - - - 19 - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK CA 318 318 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK IDU 1,718 - - - 0 - 1,718 - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK OR 5,159 - 5,159 - 0 - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SE 71 1 18 5 11 31 4 0 -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SG 8,486 129 2,287 676 1,176 3,745 470 3 -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SO 1,352 29 378 105 176 589 74 0 -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK UT 7,711 - - - 0 7,711 - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WA 1,258 - - 1,258 0 - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYP 2,144 - - - 2,144 - - - -
1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYU 410 - - - 410 - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"CA 1,491 1,491 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"IDU 4,299 - - - 0 - 4,299 - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"OR 13,390 - 13,390 - 0 - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SE 181 3 46 14 28 80 11 0 -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SG 7,254 110 1,955 578 1,005 3,202 402 3 -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SO 366 8 102 28 48 159 20 0 -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"UT 21,370 - - - 0 21,370 - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WA 3,060 - - 3,060 0 - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WYP 5,268 - - - 5,268 - - - -
1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WYU 1,300 - - - 1,300 - - - -
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS OR 269 - 269 - 0 - - - -
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 3,746 57 1,010 299 519 1,653 207 1 -
1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKS UT 125 - - - 0 125 - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS CA 583 583 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS IDU 2,402 - - - 0 - 2,402 - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS OR 4,703 - 4,703 - 0 - - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SE 41 1 10 3 6 18 3 0 -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SG 1,768 27 476 141 245 780 98 1 -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS SO 1,219 26 341 95 159 531 67 0 -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS UT 11,452 - - - 0 11,452 - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WA 1,147 - - 1,147 0 - - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WYP 4,214 - - - 4,214 - - - -
1010000 ELEC PLANT IN SERV 3920900 TRAILERS WYU 918 - - - 918 - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV CA 329 329 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV IDU 132 - - - 0 - 132 - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV OR 616 - 616 - 0 - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SE 6 0 2 0 1 3 0 0 -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SG 1,385 21 373 110 192 611 77 1 -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SO 52 1 15 4 7 23 3 0 -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV UT 415 - - - 0 415 - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WA 129 - - 129 0 - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYP 390 - - - 390 - - - -
1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYU 81 - - - 81 - - - -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS OR 317 - 317 - 0 - - - -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS SG 457 7 123 36 63 202 25 0 -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS SO 215 5 60 17 28 93 12 0 -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS UT 1,589 - - - 0 1,589 - - -
1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORS WA 170 - - 170 0 - - - -
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 65 837 232 390 1,304 164 1 -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT CA 178 178 - - 0 - - - -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT IDU 599 - - - 0 - 599 - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT OR 2,805 - 2,805 - 0 - - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT SG 6,080 92 1,638 485 842 2,683 337 2 -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT SO 249 5 70 19 32 108 14 0 -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT UT 3,617 - - - 0 3,617 - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WA 705 - - 705 0 - - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WYP 1,252 - - - 1,252 - - - -
1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENT WYU 1 - - - 1 - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"CA 972 972 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"IDU 2,305 - - - 0 - 2,305 - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"OR 11,438 - 11,438 - 0 - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"SE 126 2 32 10 19 56 8 0 -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"SG 21,936 333 5,911 1,748 3,039 9,681 1,215 8 -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"SO 1,948 42 545 151 254 848 107 1 -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"UT 16,552 - - - 0 16,552 - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"WA 2,836 - - 2,836 0 - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"WYP 4,257 - - - 4,257 - - - -
1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"WYU 380 - - - 380 - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT CA 550 550 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT IDU 1,348 - - - 0 - 1,348 - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT OR 9,777 - 9,777 - 0 - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SE 1,326 19 334 101 204 587 81 0 -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SG 6,563 100 1,769 523 909 2,897 363 2 -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT SO 5,474 119 1,531 425 714 2,384 300 1 -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT UT 7,733 - - - 0 7,733 - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WA 1,447 - - 1,447 0 - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WYP 2,646 - - - 2,646 - - - -
1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENT WYU 98 - - - 98 - - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV CA 2,055 2,055 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV IDU 3,573 - - - 0 - 3,573 - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV OR 14,230 - 14,230 - 0 - - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV SG 388 6 105 31 54 171 21 0 -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV SO 1,060 23 296 82 138 462 58 0 -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV UT 14,291 - - - 0 14,291 - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV WA 2,911 - - 2,911 0 - - - -
1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GV WYP 5,824 - - - 5,824 - - - -
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 IDU 561 - - - 0 - 561 - -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS OR 1,066 - 1,066 - 0 - - - -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS SG 124 2 33 10 17 55 7 0 -
1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS UT 798 - - - 0 798 - - -
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 1,665 1,665 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV IDU 4,498 - - - 0 - 4,498 - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV OR 14,069 - 14,069 - 0 - - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SG 1,231 19 332 98 171 544 68 0 -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SO 1,250 27 350 97 163 544 68 0 -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV UT 16,631 - - - 0 16,631 - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WA 2,992 - - 2,992 0 - - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYP 6,930 - - - 6,930 - - - -
1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYU 1,041 - - - 1,041 - - - -
1010000 ELEC PLANT IN SERV 3961000 CRANES OR 413 - 413 - 0 - - - -
1010000 ELEC PLANT IN SERV 3961000 CRANES SG 3,025 46 815 241 419 1,335 168 1 -
1010000 ELEC PLANT IN SERV 3961000 CRANES UT 3 - - - 0 3 - - -
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER OR 1,217 - 1,217 - 0 - - - -
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SG 34,724 527 9,357 2,767 4,811 15,326 1,923 13 -
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SO 1,321 29 370 103 172 576 72 0 -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER UT 1,600 - - - 0 1,600 - - -
1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER WYP 900 - - - 900 - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS CA 1,676 1,676 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS IDU 3,386 - - - 0 - 3,386 - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS OR 11,068 - 11,068 - 0 - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SG 325 5 88 26 45 144 18 0 -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SO 1,195 26 334 93 156 521 65 0 -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS UT 15,898 - - - 0 15,898 - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WA 2,192 - - 2,192 0 - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYP 4,697 - - - 4,697 - - - -
1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYU 1,531 - - - 1,531 - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR CA 720 720 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR IDU 2,062 - - - 0 - 2,062 - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR OR 3,347 - 3,347 - 0 - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SE 237 3 60 18 36 105 14 0 -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SG 6,784 103 1,828 541 940 2,994 376 3 -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SO 944 20 264 73 123 411 52 0 -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR UT 7,435 - - - 0 7,435 - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WA 1,467 - - 1,467 0 - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYP 2,752 - - - 2,752 - - - -
1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYU 898 - - - 898 - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT CA 5,558 5,558 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT CN 3,449 80 1,064 235 250 1,673 147 - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT IDU 13,737 - - - 0 - 13,737 - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT OR 58,095 - 58,095 - 0 - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SE 280 4 70 21 43 124 17 0 -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SG 176,460 2,680 47,550 14,063 24,447 77,882 9,771 66 -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT SO 90,065 1,955 25,189 6,994 11,745 39,229 4,930 24 -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT UT 59,927 - - - 0 59,927 - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WA 11,980 - - 11,980 0 - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WYP 25,271 - - - 25,271 - - - -
1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENT WYU 5,867 - - - 5,867 - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT CA 300 300 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT IDU 292 - - - 0 - 292 - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT OR 2,405 - 2,405 - 0 - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT SE 82 1 21 6 13 36 5 0 -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT SG 4,050 62 1,091 323 561 1,787 224 2 -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT SO 186 4 52 14 24 81 10 0 -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT UT 1,656 - - - 0 1,656 - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WA 477 - - 477 0 - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WYP 580 - - - 580 - - - -
1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENT WYU 101 - - - 101 - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT CA 52 52 - - 0 - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT CN 79 2 24 5 6 38 3 - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT IDU 72 - - - 0 - 72 - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT OR 1,213 - 1,213 - 0 - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SE 4 0 1 0 1 2 0 0 -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SG 2,873 44 774 229 398 1,268 159 1 -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT SO 2,219 48 621 172 289 967 121 1 -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT UT 1,385 - - - 0 1,385 - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WA 179 - - 179 0 - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WYP 236 - - - 236 - - - -
1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENT WYU 17 - - - 17 - - - -
1010000 ELEC PLANT IN SERV 3992100 LAND OWNED IN FEE SE 1,823 26 459 139 280 807 111 1 -
1010000 Total 31,162,920 677,390 8,720,224 2,424,795 4,057,346 13,565,728 1,709,165 8,271 -
1019000 ELEC PLT IN SERV-OTH 140129 ELECTRIC PLANT IN SERVICE - OTHER SO (1,380)(30) (386) (107) (180)(601) (76) (0) -
1019000 ELEC PLT IN SERV-OTH 140139 PRODUCTION PLANT-NON-RECONCILED SG (22,662)(344) (6,107) (1,806) (3,140)(10,002) (1,255) (8) -
Electric Plant in Service (Actuals)
Year End: 12/2021
Allocation Method - Factor 2017 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1019000 ELEC PLT IN SERV-OTH 140149 TRANS PLANT NON-RECONCILED SG (5,342)(81) (1,440) (426) (740)(2,358) (296) (2) -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED CA (755)(755) - - 0 - - - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED IDU (1,102)- - - 0 - (1,102) - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED OR (2,592)- (2,592) - 0 - - - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED UT (2,568)- - - 0 (2,568) - - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED WA (616)- - (616) 0 - - - -
1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILED WYU (1,208)- - - (1,208)- - - -
1019000 Total (38,226)(1,210) (10,524) (2,955) (5,268)(15,530) (2,728) (11) -
1020000 ELEC PL PUR OR SLD 0 ELECTRIC PLANT PURCHASED OR SOLD SG (553)(8) (149) (44) (77)(244) (31) (0) -
1020000 ELEC PL PUR OR SLD 140708 CONTRA ELEC PLANT PURCH OR SOLD - LOSS SG 553 8 149 44 77 244 31 0 -
1020000 Total 0 - - - 0 - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF CA 6,232 6,232 - - 0 - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF IDU 6,384 - - - 0 - 6,384 - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF OR 48,326 - 48,326 - 0 - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF UT 79,358 - - - 0 79,358 - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF WA 7,603 - - 7,603 0 - - - -
1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIF WYU 25,539 - - - 25,539 - - - -
1061000 Total 173,442 6,232 48,326 7,603 25,539 79,358 6,384 - -
1062000 TRAN COMP CONST NOT 0 TRANSM COMPLETED CONSTRUCTN NOT CLASSIFI SG 368,227 5,593 99,226 29,347 51,015 162,519 20,390 137 -
1062000 Total 368,227 5,593 99,226 29,347 51,015 162,519 20,390 137 -
1063000 PROD COMP CONST NOT 0 PROD COMPLETED CONSTRUCTN NOT CLASSIFIED SG 96,070 1,459 25,888 7,656 13,310 42,401 5,320 36 -
1063000 Total 96,070 1,459 25,888 7,656 13,310 42,401 5,320 36 -
1064000 GEN COMP CONST NOT 0 GENERAL COMPLETED CONSTRUCTN NOT CLASSIF SO 75,915 1,648 21,231 5,895 9,900 33,066 4,155 20 -
1064000 Total 75,915 1,648 21,231 5,895 9,900 33,066 4,155 20 -
Grand Total 31,838,348 691,112 8,904,371 2,472,341 4,151,842 13,867,543 1,742,686 8,454 -
B9. CAPITAL LEASE
PLANT

Capital Lease (Actuals)Year End: 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1011000 PRPTY UND CPTL LSS 3908220 (FINANCE LEASES-BLDGS)OR 2,714 - 2,714 - - - - - -
1011000 PRPTY UND CPTL LSS 3908230 (FINANCE LEASES-GAS)SG 12,159 185 3,277 969 1,685 5,367 673 5 -
1011000 Total 14,874 185 5,991 969 1,685 5,367 673 5 -
1011500 CAP LEASES–ACCM AMRT 3908220 (FINANCE LEASES-BLDGS)OR (1,332)- (1,332) - - - - - -
1011500 CAP LEASES–ACCM AMRT 3908230 (FINANCE LEASES-GAS)SG (2,734)(42) (737) (218) (379) (1,207) (151) (1) -
1011500 Total (4,066)(42) (2,069) (218) (379) (1,207) (151) (1) -
1011900 PRPTY UND CPTL LSS-O 142785 FINANCE LEASE ROU ASSETS (COST) - PPAS UT 11,714 - - - - 11,714 - - -
1011900 PRPTY UND CPTL LSS-O 142794 FIN LEASE ROU ASSETS (COST)-OTHER-TEMP OR 3,146 - 3,146 - - - - - -
1011900 PRPTY UND CPTL LSS-O 142794 FIN LEASE ROU ASSETS (COST)-OTHER-TEMP SG 4,793 73 1,291 382 664 2,115 265 2 -
1011900 Total 19,653 73 4,437 382 664 13,829 265 2 -
1011950 CAP LEASES–ACCM AMRT 142885 Finance Lease ROU Assets (A/D) - PPAs UT (11,347)- - - - (11,347) - - -
1011950 CAP LEASES–ACCM AMRT 142894 Fin Lease ROU Assets (A/D)-Other-Temp OR (3,146)- (3,146) - - - - - -
1011950 CAP LEASES–ACCM AMRT 142894 Fin Lease ROU Assets (A/D)-Other-Temp SG (4,793)(73) (1,291) (382) (664) (2,115) (265) (2) -
1011950 Total (19,286)(73) (4,437) (382) (664) (13,463) (265) (2) -
Grand Total 11,174 143 3,922 751 1,306 4,527 522 4 -
B10.PLANT HELD FOR
FUTURE USE

Plant Held for Future Use (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1050000 EL PLT HLD FTR USE 3501000 LAND OWNED IN FEE SG 763 12 206 61 106 337 42 0 -
1050000 EL PLT HLD FTR USE 3502000 LAND RIGHTS SG 755 11 203 60 105 333 42 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 5,716 - - - - 5,716 - - -
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 2,981 - 2,981 - - - - - -
1050000 Total 14,811 706 7,303 121 211 6,386 84 1 -
Grand Total 14,811 706 7,303 121 211 6,386 84 1 -
B11. MISC. DEFERRED
DEBITS

Deferred Debits (Actuals)
Year End: 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1861000 MS DEF DB-OTH WIP 185016 EMISSION REDUCTION CREDITS PURCHASED SE 2,347 34 591 178 360 1,039 143 1 -
1861000 MS DEF DB-OTH WIP 185017 ERCs - Impairment Reserve SE (2,040)(30) (514) (155) (313) (904) (124) (1) -
1861000 Total 307 4 77 23 47 136 19 0 -
1861200 FINANCING COSTS DEFR 185025 FINANCING COST DEFERRED SO 538 12 150 42 70 234 29 0 -
1861200 FINANCING COSTS DEFR 185026 DEFERRED - S-3 SHELF REGISTRATION COSTS SO 39 1 11 3 5 17 2 0 -
1861200 FINANCING COSTS DEFR 185027 UNAMORTIZED CREDIT AGREEMENT COSTS OTHER 1,623 - - - - - - - 1,623
1861200 FINANCING COSTS DEFR 185029 UNAMORTIZED PCRB MADE CONVERSION COSTS OTHER 221 - - - - - - - 221
1861200 FINANCING COSTS DEFR 185030 UNAMORTIZED '94 SERIES RESTRUCTURING COS OTHER 167 - - - - - - - 167
1861200 Total 2,587 13 161 45 75 251 32 0 2,010
1865000 DEF COAL MINE COSTS 184414 DEFERRED COAL COSTS - WYODAK SETTLEMENT SE 335 5 84 25 51 148 20 0 -
1865000 Total 335 5 84 25 51 148 20 0 -
1868000 MISC DF DR-OTH-CST 134305 Oth Def Chrg - IT Licenses/Maintenance OTHER 108 - - - - - - - 108
1868000 MISC DF DR-OTH-CST 185313 MEAD-PHOENIX-AVAILABILITY & TRANS CHARGE SG 555 8 150 44 77 245 31 0 -
1868000 MISC DF DR-OTH-CST 185335 LACOMB IRRIGATION SG 4 0 1 0 1 2 0 0 -
1868000 MISC DF DR-OTH-CST 185336 BOGUS CREEK SG 746 11 201 59 103 329 41 0 -
1868000 MISC DF DR-OTH-CST 185337 POINT-TO-POINT TRANS RESERVATIONS SG 1,562 24 421 124 216 689 86 1 -
1868000 MISC DF DR-OTH-CST 185359 LT Lake Side 2 Maint. Prepayment SG 23,994 364 6,466 1,912 3,324 10,590 1,329 9 -
1868000 MISC DF DR-OTH-CST 185360 LT LAKE SIDE MAINT PREPAYMENT SG 15,062 229 4,059 1,200 2,087 6,648 834 6 -
1868000 MISC DF DR-OTH-CST 185361 LT CHEHALIS CSA MAINT. PREPAYMENT SG 26,335 400 7,096 2,099 3,648 11,623 1,458 10 -
1868000 MISC DF DR-OTH-CST 185362 LT Currant Creek CSA Maint Prepayment SG 1,144 17 308 91 158 505 63 0 -
1868000 MISC DF DR-OTH-CST 185371 LT Chehalis CSA Prepaid O&M SG 1,242 19 335 99 172 548 69 0 -
1868000 MISC DF DR-OTH-CST 185372 LT Currant Creek CSA Prepaid O&M SG 54 1 15 4 8 24 3 0 -
1868000 MISC DF DR-OTH-CST 185551 LT Prepaid-FSA Capital - Dunlap SG 2,287 35 616 182 317 1,009 127 1 -
1868000 MISC DF DR-OTH-CST 185552 LT Prepaid-FSA Capital - Ekola Flats SG 1,469 22 396 117 204 648 81 1 -
1868000 MISC DF DR-OTH-CST 185554 LT Prepaid-FSA Capital - Foote Creek SG 328 5 88 26 45 145 18 0 -
1868000 MISC DF DR-OTH-CST 185557 LT Prepaid-FSA Capital - Glenrock I SG 3,332 51 898 266 462 1,471 185 1 -
1868000 MISC DF DR-OTH-CST 185558 LT Prepaid-FSA Capital - Glenrock III SG 1,339 20 361 107 186 591 74 0 -
1868000 MISC DF DR-OTH-CST 185561 LT Prepaid-FSA Capital - Goodnoe Hills SG 2,190 33 590 174 303 966 121 1 -
1868000 MISC DF DR-OTH-CST 185564 LT Prepaid-FSA Capital - High Plains SG 3,400 52 916 271 471 1,500 188 1 -
1868000 MISC DF DR-OTH-CST 185567 LT Prepaid-FSA Capital - Leaning Juniper SG 3,212 49 866 256 445 1,418 178 1 -
1868000 MISC DF DR-OTH-CST 185570 LT Prepaid-FSA Capital - Marengo I SG 3,072 47 828 245 426 1,356 170 1 -
1868000 MISC DF DR-OTH-CST 185571 LT Prepaid-FSA Capital - Marengo II SG 1,519 23 409 121 210 671 84 1 -
1868000 MISC DF DR-OTH-CST 185574 LT Prepaid-FSA Capital - McFadden Ridge SG 979 15 264 78 136 432 54 0 -
1868000 MISC DF DR-OTH-CST 185576 LT Prepaid-FSA Capital - Pryor Mtn SG 50 1 13 4 7 22 3 0 -
1868000 MISC DF DR-OTH-CST 185577 LT Prepaid-FSA Capital - Rolling Hills SG 3,349 51 903 267 464 1,478 185 1 -
1868000 MISC DF DR-OTH-CST 185580 LT Prepaid-FSA Capital - Seven Mile I SG 3,333 51 898 266 462 1,471 185 1 -
1868000 MISC DF DR-OTH-CST 185581 LT Prepaid-FSA Capital - Seven Mile II SG 658 10 177 52 91 290 36 0 -
1868000 Total 101,323 1,537 27,274 8,066 14,023 44,672 5,605 38 108
1869000 MISC DF DR-OTH-NC 185334 HERMISTON SWAP SG 2,504 38 675 200 347 1,105 139 1 -
1869000 Total 2,504 38 675 200 347 1,105 139 1 -
Grand Total 107,055 1,597 28,272 8,360 14,543 46,312 5,814 39 2,119
B12. BLANK

B13. MATERIALS &
SUPPLIES

Material & Supplies (Actuals)Year End: 12/2021
Allocation Method - Factor 2020 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 45,436 658 11,444 3,456 6,975 20,124 2,764 16 -
1511120 Total 45,436 658 11,444 3,456 6,975 20,124 2,764 16 -
1511130 COAL INVNTRY-HTG 0 COAL INVENTORY - HUNTINGTON SE 18,536 269 4,669 1,410 2,845 8,210 1,127 7 -
1511130 Total 18,536 269 4,669 1,410 2,845 8,210 1,127 7 -
1511140 COAL INVNTRY-JB 0 COAL INVENTORY - JIM BRIDGER SE 45,296 656 11,409 3,445 6,953 20,061 2,755 16 -
1511140 Total 45,296 656 11,409 3,445 6,953 20,061 2,755 16 -
1511160 COAL INVNTRY-NAU 0 COAL INVENTORY - NAUGHTON SE 24,938 361 6,281 1,897 3,828 11,045 1,517 9 -
1511160 Total 24,938 361 6,281 1,897 3,828 11,045 1,517 9 -
1511300 COAL INVNTRY-COLSTRI 0 COAL INVENTORY - COLSTIP SE 1,785 26 449 136 274 790 109 1 -
1511300 Total 1,785 26 449 136 274 790 109 1 -
1511400 COAL INVNTRY-CRAIG 0 COAL INVENTORY - CRAIG SE 4,201 61 1,058 320 645 1,861 256 1 -
1511400 Total 4,201 61 1,058 320 645 1,861 256 1 -
1511600 COAL INVNTRY-DJ 0 COAL INVENTORY - DAVE JOHNSTON SE 13,228 192 3,332 1,006 2,031 5,859 805 5 -
1511600 Total 13,228 192 3,332 1,006 2,031 5,859 805 5 -
1511700 COAL INVNTRY-RG 0 COAL INVENTORY ROCK GARDEN PILE SE 31,430 455 7,916 2,391 4,825 13,920 1,912 11 -
1511700 Total 31,430 455 7,916 2,391 4,825 13,920 1,912 11 -
1511900 COAL INVNTRY-HAYDEN 0 COAL INVENTORY - HAYDEN SE 2,827 41 712 215 434 1,252 172 1 -
1511900 Total 2,827 41 712 215 434 1,252 172 1 -
1512180 NATURAL GAS-CLAY BAS 0 NATURAL GAS - CLAY BASIN SE 1,992 29 502 151 306 882 121 1 -
1512180 Total 1,992 29 502 151 306 882 121 1 -
1514000 FUEL STK-FUEL OIL 0 FUEL STOCK COAL MINE SE 2,195 32 553 167 337 972 134 1 -
1514000 Total 2,195 32 553 167 337 972 134 1 -
1514300 OIL INVNTRY-COLSTRIP 0 OIL INVENTORY - COLSTRIP SE 101 1 25 8 16 45 6 0 -
1514300 Total 101 1 25 8 16 45 6 0 -
1514400 OIL INVENTORY-CRAIG 0 OIL INVENTORY - CRAIG SE 63 1 16 5 10 28 4 0 -
1514400 Total 63 1 16 5 10 28 4 0 -
1514900 OIL INVENTORY-HAYDEN 0 OIL INVENTORY - HAYDEN SE 52 1 13 4 8 23 3 0 -
1514900 Total 52 1 13 4 8 23 3 0 -
1541000 PLNT M&S STK CNTRL 0 MATERIAL CONTROL ADJUST SO (148)(3) (41) (11) (19) (64) (8) (0) -
1541000 PLNT M&S STK CNTRL 1510 JIM BRIDGER STORE ROOM SG 25,149 382 6,777 2,004 3,484 11,100 1,393 9 -
1541000 PLNT M&S STK CNTRL 1515 DAVE JOHNSTON STORE ROOM SG 18,723 284 5,045 1,492 2,594 8,263 1,037 7 -
1541000 PLNT M&S STK CNTRL 1520 WYODAK STORE ROOM SG 6,560 100 1,768 523 909 2,896 363 2 -
1541000 PLNT M&S STK CNTRL 1525 GADSBY STORE ROOM SG 4,389 67 1,183 350 608 1,937 243 2 -
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 13,127 199 3,537 1,046 1,819 5,794 727 5 -
1541000 PLNT M&S STK CNTRL 1540 HUNTINGTON STORE ROOM SG 18,611 283 5,015 1,483 2,578 8,214 1,031 7 -
1541000 PLNT M&S STK CNTRL 1545 HUNTER STORE ROOM SG 26,460 402 7,130 2,109 3,666 11,678 1,465 10 -
1541000 PLNT M&S STK CNTRL 1550 BLUNDELL STORE ROOM SG 1,167 18 314 93 162 515 65 0 -
1541000 PLNT M&S STK CNTRL 1565 CURRANT CREEK PLANT SG 3,879 59 1,045 309 537 1,712 215 1 -
1541000 PLNT M&S STK CNTRL 1570 LAKESIDE PLANT SG 6,682 101 1,801 533 926 2,949 370 2 -
1541000 PLNT M&S STK CNTRL 1580 CHEHALIS PLANT SG 3,731 57 1,005 297 517 1,647 207 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 211 3 57 17 29 93 12 0 -
1541000 PLNT M&S STK CNTRL 1705 GOODNOE HILLS WIND SG 123 2 33 10 17 54 7 0 -
1541000 PLNT M&S STK CNTRL 1715 MARENGO WIND SG 329 5 89 26 46 145 18 0 -
1541000 PLNT M&S STK CNTRL 1720 Foote Creek SG 4 0 1 0 1 2 0 0 -
1541000 PLNT M&S STK CNTRL 1725 Glenrock/Rolling Hills SG 986 15 266 79 137 435 55 0 -
1541000 PLNT M&S STK CNTRL 1730 Seven Mile Hill SG 612 9 165 49 85 270 34 0 -
1541000 PLNT M&S STK CNTRL 1735 Ekola Flats SG 5 0 1 0 1 2 0 0 -
1541000 PLNT M&S STK CNTRL 1740 High Plains/McFadden SG 451 7 122 36 63 199 25 0 -
1541000 PLNT M&S STK CNTRL 1745 Dunlap Wind Project SG 573 9 154 46 79 253 32 0 -
1541000 PLNT M&S STK CNTRL 1750 TB Flats 1 & 2 SG 4 0 1 0 1 2 0 0 -
1541000 PLNT M&S STK CNTRL 1760 Cedar Springs II SG 134 2 36 11 19 59 7 0 -
Material & Supplies (Actuals)Year End: 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1541000 PLNT M&S STK CNTRL 1765 Pryor Mountain SG 4 0 1 0 1 2 0 0 -
1541000 PLNT M&S STK CNTRL 2005 CASPER STORE ROOM WYP 792 - - - 792 - - - -
1541000 PLNT M&S STK CNTRL 2010 BUFFALO STORE ROOM WYP 155 - - - 155 - - - -
1541000 PLNT M&S STK CNTRL 2015 DOUGLAS STORE ROOM WYP 233 - - - 233 - - - -
1541000 PLNT M&S STK CNTRL 2020 CODY STORE ROOM WYP 780 - - - 780 - - - -
1541000 PLNT M&S STK CNTRL 2030 WORLAND STORE ROOM WYP 778 - - - 778 - - - -
1541000 PLNT M&S STK CNTRL 2035 RIVERTON STORE ROOM WYP 493 - - - 493 - - - -
1541000 PLNT M&S STK CNTRL 2040 EVANSTON STORE ROOM WYU 831 - - - 831 - - - -
1541000 PLNT M&S STK CNTRL 2045 KEMMERER STORE ROOM WYU 15 - - - 15 - - - -
1541000 PLNT M&S STK CNTRL 2050 PINEDALE STORE ROOM WYU 665 - - - 665 - - - -
1541000 PLNT M&S STK CNTRL 2060 ROCK SPRINGS STORE ROOM WYP 1,365 - - - 1,365 - - - -
1541000 PLNT M&S STK CNTRL 2065 RAWLINS STORE ROOM WYP 485 - - - 485 - - - -
1541000 PLNT M&S STK CNTRL 2070 LARAMIE STORE ROOM WYP 532 - - - 532 - - - -
1541000 PLNT M&S STK CNTRL 2075 REXBERG STORE ROOM IDU 2,219 - - - - - 2,219 - -
1541000 PLNT M&S STK CNTRL 2085 SHELLY STORE ROOM IDU 1,136 - - - - - 1,136 - -
1541000 PLNT M&S STK CNTRL 2090 PRESTON STORE ROOM IDU 71 - - - - - 71 - -
1541000 PLNT M&S STK CNTRL 2095 LAVA HOT SPRINGS STORE ROOM IDU 144 - - - - - 144 - -
1541000 PLNT M&S STK CNTRL 2100 MONTPELIER STORE ROOM IDU 286 - - - - - 286 - -
1541000 PLNT M&S STK CNTRL 2110 BRIDGERLAND STORE ROOM UT 562 - - - - 562 - - -
1541000 PLNT M&S STK CNTRL 2205 TREMONTON STORE ROOM UT 393 - - - - 393 - - -
1541000 PLNT M&S STK CNTRL 2210 OGDEN STORE ROOM UT 1,996 - - - - 1,996 - - -
1541000 PLNT M&S STK CNTRL 2215 LAYTON STORE ROOM UT 1,323 - - - - 1,323 - - -
1541000 PLNT M&S STK CNTRL 2220 SALT LAKE METRO STORE ROOM UT 9,601 - - - - 9,601 - - -
1541000 PLNT M&S STK CNTRL 2230 JORDAN VALLEY STORE ROOM UT 1,028 - - - - 1,028 - - -
1541000 PLNT M&S STK CNTRL 2235 PARK CITY STORE ROOM UT 1,406 - - - - 1,406 - - -
1541000 PLNT M&S STK CNTRL 2240 TOOELE STORE ROOM UT 722 - - - - 722 - - -
1541000 PLNT M&S STK CNTRL 2245 WASATCH RESTORATION CENTER UT 620 - - - - 620 - - -
1541000 PLNT M&S STK CNTRL 2400 PLNT M&S STK CNTRL EAGLE MOUNTAIN UT 588 - - - - 588 - - -
1541000 PLNT M&S STK CNTRL 2405 AMERICAN FORK STORE ROOM UT 2,224 - - - - 2,224 - - -
1541000 PLNT M&S STK CNTRL 2410 SANTAQUIN STORE ROOM UT 617 - - - - 617 - - -
1541000 PLNT M&S STK CNTRL 2415 DELTA STORE ROOM UT 547 - - - - 547 - - -
1541000 PLNT M&S STK CNTRL 2420 VERNAL STORE ROOM UT 775 - - - - 775 - - -
1541000 PLNT M&S STK CNTRL 2425 PRICE STORE ROOM UT 818 - - - - 818 - - -
1541000 PLNT M&S STK CNTRL 2430 MOAB STORE ROOM UT 874 - - - - 874 - - -
1541000 PLNT M&S STK CNTRL 2435 BLANDING STORE ROOM UT 111 - - - - 111 - - -
1541000 PLNT M&S STK CNTRL 2445 RICHFIELD STORE ROOM UT 114 - - - - 114 - - -
1541000 PLNT M&S STK CNTRL 2450 CEDAR CITY STORE ROOM UT 1,507 - - - - 1,507 - - -
1541000 PLNT M&S STK CNTRL 2455 MILFORD STORE ROOM UT 348 - - - - 348 - - -
1541000 PLNT M&S STK CNTRL 2460 WASHINGTON STORE ROOM UT 682 - - - - 682 - - -
1541000 PLNT M&S STK CNTRL 2620 WALLA WALLA STORE ROOM WA 2,260 - - 2,260 - - - - -
1541000 PLNT M&S STK CNTRL 2625 SUNNYSIDE STORE ROOM WA 3 - - 3 - - - - -
1541000 PLNT M&S STK CNTRL 2630 YAKIMA STORE ROOM WA 394 - - 394 - - - - -
1541000 PLNT M&S STK CNTRL 2635 ENTERPRISE STORE ROOM OR 220 - 220 - - - - - -
1541000 PLNT M&S STK CNTRL 2640 PENDLETON STORE ROOM OR 1,005 - 1,005 - - - - - -
1541000 PLNT M&S STK CNTRL 2650 HOOD RIVER STORE ROOM OR 632 - 632 - - - - - -
1541000 PLNT M&S STK CNTRL 2655 PORTLAND METRO - STORE ROOM OR 14,009 - 14,009 - - - - - -
1541000 PLNT M&S STK CNTRL 2660 ASTORIA STORE ROOM OR 1,317 - 1,317 - - - - - -
1541000 PLNT M&S STK CNTRL 2665 MADRAS STORE ROOM OR 94 - 94 - - - - - -
1541000 PLNT M&S STK CNTRL 2670 PRINEVILLE STORE ROOM OR 1 - 1 - - - - - -
1541000 PLNT M&S STK CNTRL 2675 BEND STORE ROOM OR 2,241 - 2,241 - - - - - -
1541000 PLNT M&S STK CNTRL 2805 ALBANY STORE ROOM OR 270 - 270 - - - - - -
1541000 PLNT M&S STK CNTRL 2810 LINCOLN CITY STORE ROOM OR 251 - 251 - - - - - -
1541000 PLNT M&S STK CNTRL 2830 ROSEBURG STORE ROOM OR 4,008 - 4,008 - - - - - -
1541000 PLNT M&S STK CNTRL 2835 COOS BAY STORE ROOM OR 952 - 952 - - - - - -
1541000 PLNT M&S STK CNTRL 2840 GRANTS PASS STORE ROOM OR 1,286 - 1,286 - - - - - -
Material & Supplies (Actuals)Year End: 12/2021
Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1541000 PLNT M&S STK CNTRL 2845 MEDFORD STORE ROOM OR 904 - 904 - - - - - -
1541000 PLNT M&S STK CNTRL 2850 KLAMATH FALLS STORE ROOM OR 3,535 - 3,535 - - - - - -
1541000 PLNT M&S STK CNTRL 2855 LAKEVIEW STORE ROOM OR 143 - 143 - - - - - -
1541000 PLNT M&S STK CNTRL 2860 ALTURAS STORE ROOM CA 105 105 - - - - - - -
1541000 PLNT M&S STK CNTRL 2865 MT SHASTA STORE ROOM CA 317 317 - - - - - - -
1541000 PLNT M&S STK CNTRL 2870 YREKA STORE ROOM CA 1,682 1,682 - - - - - - -
1541000 PLNT M&S STK CNTRL 2875 CRESENT CITY STORE ROOM CA 575 575 - - - - - - -
1541000 PLNT M&S STK CNTRL 5005 TREMONTON STORE ROOM SO 146 3 41 11 19 63 8 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 108 3 30 7 11 52 5 - -
1541000 PLNT M&S STK CNTRL 5120 DEMC - MEDFORD OR 149 - 149 - - - - - -
1541000 PLNT M&S STK CNTRL 5125 DEMC - OREGON OR 12,403 - 12,403 - - - - - -
1541000 PLNT M&S STK CNTRL 5130 MEDFORD HUB OR 11,720 - 11,720 - - - - - -
1541000 PLNT M&S STK CNTRL 5135 YAKIMA HUB WA 9,552 - - 9,552 - - - - -
1541000 PLNT M&S STK CNTRL 5140 PRESTON HUB IDU 3,407 - - - - - 3,407 - -
1541000 PLNT M&S STK CNTRL 5150 RICHFIELD HUB UT 5,824 - - - - 5,824 - - -
1541000 PLNT M&S STK CNTRL 5155 CASPER HUB WYP 6,483 - - - 6,483 - - - -
1541000 PLNT M&S STK CNTRL 5160 SALT LAKE METRO HUB UT 31,979 - - - - 31,979 - - -
1541000 PLNT M&S STK CNTRL 5300 METER TEST WAREHOUSE UT 3 - - - - 3 - - -
1541000 Total 287,593 4,686 90,720 22,729 31,895 122,940 14,574 49 -
1541500 OTHER M&S 0 M&S GLENROCK COAL MINE SE 198 3 50 15 30 88 12 0 -
1541500 OTHER M&S 120001 OTHER MATERIAL & SUPPLIES - GENERAL STOC SE (198)(3) (50) (15) (30) (88) (12) (0) -
1541500 OTHER M&S 120001 OTHER MATERIAL & SUPPLIES - GENERAL STOC SO 493 11 138 38 64 215 27 0 -
1541500 Total 493 11 138 38 64 215 27 0 -
1541900 PLNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL & SUPPLIES INVENTORY SG (3,177)(48) (856) (253) (440) (1,402) (176) (1) -
1541900 PLNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL & SUPPLIES INVENTORY SO (1,380)(30) (386) (107) (180) (601) (76) (0) -
1541900 Total (4,556)(78) (1,242) (360) (620) (2,003) (251) (2) -
1549900 CR-OBSOL&SURPL INV 102930 SB Asset # 120930 SO (27)(1) (8) (2) (4) (12) (2) (0) -
1549900 CR-OBSOL&SURPL INV 120930 INVENTORY RESERVE POWER SUPPLY SG (79)(1) (21) (6) (11) (35) (4) (0) -
1549900 CR-OBSOL&SURPL INV 120930 INVENTORY RESERVE POWER SUPPLY SO (12)(0) (3) (1) (2) (5) (1) (0) -
1549900 CR-OBSOL&SURPL INV 120932 Inventory Reserve - RMP (T&D)SNPD (881)(28) (242) (55) (90) (422) (44) - -
1549900 CR-OBSOL&SURPL INV 120933 Inventory Reserve - PP (T&D)SNPD (652)(21) (179) (40) (66) (313) (32) - -
1549900 Total (1,651)(51) (453) (105) (172) (787) (83) (0) -
2531600 WORK CAP DEP-UAMPS 289920 WORKING CAPITAL DEPOSIT - UAMPS SE (2,806)(41) (707) (213) (431) (1,243) (171) (1) -
2531600 Total (2,806)(41) (707) (213) (431) (1,243) (171) (1) -
2531700 WORKG CAP DEP-DG&T 289921 OTH DEF CR - WORKING CAPITAL DEPOS-DG&T SE (2,676)(39) (674) (204) (411) (1,185) (163) (1) -
2531700 Total (2,676)(39) (674) (204) (411) (1,185) (163) (1) -
2531800 WCD-PROVO-PLNT M&S 289922 OTH DEF CR - WCD - PROVO - PLANT M&S SG (273)(4) (74) (22) (38) (120) (15) (0) -
2531800 Total (273)(4) (74) (22) (38) (120) (15) (0) -
Grand Total 468,202 7,266 136,087 36,473 59,773 202,888 25,601 114 -
B14. CASH WORKING
CAPITAL

Cash Working Capital (Actuals)12 Month Average: 12/2021
Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1430000 OTHER ACCTS REC 0 OTHER ACCOUNTS RECEIVABLE SO 3 0 1 0 0 1 0 0 -
1430000 Total 3 0 1 0 0 1 0 0 -
1431000 EMP ACCOUNTS REC 0 EMPLOYEE RECEIVABLES SO 4,636 101 1,297 360 605 2,019 254 1 -
1431000 Total 4,636 101 1,297 360 605 2,019 254 1 -
1431500 INC TAXES RECEIVABLE 0 INCOME TAXES RECEIVABLE SO (10)(0) (3) (1) (1) (4) (1) (0) -
1431500 INC TAXES RECEIVABLE 116133 InterCo State Tax Rec-(Even Years)- MEHC SO 222 5 62 17 29 97 12 0 -
1431500 INC TAXES RECEIVABLE 116134 InterCo State Tax Rec -(Odd Years)- MEHC SO (2)(0) (1) (0) (0) (1) (0) (0) -
1431500 Total 210 5 59 16 27 92 12 0 -
1433000 JOINT OWNER REC 0 JOINT OWNER RECEIVABLE SO 1,296 28 362 101 169 564 71 0 -
1433000 Total 1,296 28 362 101 169 564 71 0 -
1436000 OTH ACCT REC 0 OTHER ACCOUNTS RECEIVABLE SO 34,558 750 9,665 2,684 4,506 15,052 1,892 9 -
1436000 Total 34,558 750 9,665 2,684 4,506 15,052 1,892 9 -
1437000 CSS OAR BILLINGS 0 CSS OAR BILLINGS SO 7,337 159 2,052 570 957 3,196 402 2 -
1437000 Total 7,337 159 2,052 570 957 3,196 402 2 -
1437100 CSS OAR BILLINGS-WOR 0 OTHER ACCT REC CCS SO (4,198)(91) (1,174) (326) (547) (1,828) (230) (1) -
1437100 Total (4,198)(91) (1,174) (326) (547) (1,828) (230) (1) -
2300000 ASSET RETIREMENT OBL 284915 ARO LIAB - DEER CREEK MINE RECLAMATION OTHER (2,584)- - - - - - - (2,584)
2300000 Total (2,584)- - - - - - - (2,584)
2320000 ACCOUNTS PAYABLE 210460 JOINT OWNER RECEIVABLES - CREDIT SE (1,937)(28) (488) (147) (297) (858) (118) (1) -
2320000 ACCOUNTS PAYABLE 210677 Bronco Utah Operations LLC - Coal SE (1,769)(26) (446) (135) (272) (783) (108) (1) -
2320000 ACCOUNTS PAYABLE 210679 Coal Purchases - Platte River Pwr Auth SE 92 1 23 7 14 41 6 0 -
2320000 ACCOUNTS PAYABLE 211108 UNION DUES/CONTRIBUTIONS WITHHOLDING SO 0 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 211109 MET PAY HOME & AUTO WITHHOLDINGS SO 0 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 211112 UNITED FUND/CHARITABLE WITHHOLDINGS SO 0 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 211115 Allstate Voluntary Benefit Withholdings SO 0 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 211116 DEPENDENT SUPPORT/LEVY WITHHOLDINGS SO (6)(0) (2) (0) (1) (3) (0) (0) -
2320000 ACCOUNTS PAYABLE 215077 K-PLUS EMPLOYER CONTRIBUTIONS - ENHANCED SO (571)(12) (160) (44) (74) (249) (31) (0) -
2320000 ACCOUNTS PAYABLE 215078 K-Plus Employer Contributions - Fixed SO (1,329)(29) (372) (103) (173) (579) (73) (0) -
2320000 ACCOUNTS PAYABLE 215080 METLIFE MEDICAL INSURANCE SO (3,091)(67) (864) (240) (403) (1,346) (169) (1) -
2320000 ACCOUNTS PAYABLE 215082 METLIFE DENTAL INSURANCE SO (52)(1) (14) (4) (7) (22) (3) (0) -
2320000 ACCOUNTS PAYABLE 215084 METLIFE VISION INSURANCE SO (78)(2) (22) (6) (10) (34) (4) (0) -
2320000 ACCOUNTS PAYABLE 215085 Western Utilities Dental Payable SO (2)(0) (1) (0) (0) (1) (0) (0) -
2320000 ACCOUNTS PAYABLE 215086 Western Utilities Vision Payable SO 0 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 215088 UWUA Health & Welfare Payable SO (0)(0) (0) (0) (0) (0) (0) (0) -
2320000 ACCOUNTS PAYABLE 215095 HMO HEALTH PLAN SO (131)(3) (37) (10) (17) (57) (7) (0) -
2320000 ACCOUNTS PAYABLE 215112 Minnesota Life Insurance SO (49)(1) (14) (4) (6) (21) (3) (0) -
2320000 ACCOUNTS PAYABLE 215116 IBEW 57 MEDICAL INSURANCE SO (18)(0) (5) (1) (2) (8) (1) (0) -
2320000 ACCOUNTS PAYABLE 215350 "IBEW 57 HEALTH REIMBURSEMENT, CURRENT Y SO 1 0 0 0 0 0 0 0 -
2320000 ACCOUNTS PAYABLE 215351 "IBEW 57 DEPENDENT CARE REIMBURSEMENT, C SO (0)(0) (0) (0) (0) (0) (0) (0) -
2320000 ACCOUNTS PAYABLE 215356 "HEALTH REIMBURSEMENT, CURRENT YEAR"SO (46)(1) (13) (4) (6) (20) (3) (0) -
2320000 ACCOUNTS PAYABLE 215357 "DEPENDENT CARE REIMBURSEMENT, CURRENT Y SO 16 0 4 1 2 7 1 0 -
2320000 ACCOUNTS PAYABLE 215425 OR DOE Cool School Program OTHER (19)- - - - - - - (19)
2320000 ACCOUNTS PAYABLE 215439 Cal ISO Trans Payable SG (2,993)(45) (807) (239) (415) (1,321) (166) (1) -
2320000 ACCOUNTS PAYABLE 235230 ACCRUAL - ROYALTIES SE (66)(1) (17) (5) (10) (29) (4) (0) -
2320000 ACCOUNTS PAYABLE 235599 Safety Award SO (736)(16) (206) (57) (96) (321) (40) (0) -
2320000 ACCOUNTS PAYABLE 240330 PROVISION FOR WORKERS' COMPENSATION SO (36)(1) (10) (3) (5) (15) (2) (0) -
2320000 Total (12,820)(232) (3,447) (994) (1,779) (5,620) (725) (4) (19)
2533000 O DEF CR-MISC PPL 289517 TRAPPER MINE FINAL RECLAMATION SE (7,779)(113) (1,959) (592) (1,194) (3,445) (473) (3) -
2533000 Total (7,779)(113) (1,959) (592) (1,194) (3,445) (473) (3) -
Grand Total 20,659 607 6,855 1,819 2,744 10,031 1,202 5 (2,603)
B15. MISC. RATE BASE

Miscellaneous Rate Base (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 2,198 38,993 11,533 20,048 63,866 8,013 54 -
1140000 EL PLT ACQUIST ADJ 1140000 ELECTRIC PLANT ACQUISITION ADJUSTMENTS UT 11,764 - - - - 11,764 - - -
1140000 Total 156,468 2,198 38,993 11,533 20,048 75,630 8,013 54 -
1150000 Ac Prov El Pt Acq Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION AD SG (140,371)(2,132) (37,826) (11,187) (19,447) (61,954) (7,773) (52) -
1150000 Ac Prov El Pt Acq Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION AD UT (2,048)- - - - (2,048) - - -
1150000 Total (142,420)(2,132) (37,826) (11,187) (19,447) (64,002) (7,773) (52) -
1156000 ACCUM PROV-CRAIG/HAY 0 ACCUM PROV FOR ASSET ACQ ADJ - CRAIG/HAY UT (773)- - - - (773) - - -
1156000 Total (773)- - - - (773) - - -
1281000 Oth Special Funds-Pn 0 Other special funds - Pensions SO 99,297 2,155 27,771 7,711 12,949 43,250 5,435 26 -
1281000 Total 99,297 2,155 27,771 7,711 12,949 43,250 5,435 26 -
1651000 PREPAY-INSURANCE 132008 PREPAID INSURANCE - PUBLIC LIABILITY & P SO 17,348 377 4,852 1,347 2,262 7,556 950 5 -
1651000 PREPAY-INSURANCE 132012 PREPAID INSURANCE - ALLPURPOSE INSURANCE SO 2,317 50 648 180 302 1,009 127 1 -
1651000 PREPAY-INSURANCE 132016 PREPAID INS-MINORITY OWNED PLANTS SO 312 7 87 24 41 136 17 0 -
1651000 PREPAY-INSURANCE 132045 PREPAID WORKERS COMPENSATION SO 115 2 32 9 15 50 6 0 -
1651000 PREPAY-INSURANCE 132055 PREPAID EMPLOYEE BENEFIT COSTS SO 1,632 35 456 127 213 711 89 0 -
1651000 Total 21,723 472 6,075 1,687 2,833 9,462 1,189 6 -
1652000 PREPAY-TAXES 132101 PREPAID PROPERTY TAX GPS 20,071 436 5,613 1,559 2,617 8,742 1,099 5 -
1652000 PREPAY-TAXES 132200 "Prepaid Taxes (Federal, State, Local)"SO 29 1 8 2 4 13 2 0 -
1652000 PREPAY-TAXES 132924 OTH PREPAY-OREGON DOE FEE SO 860 19 241 67 112 375 47 0 -
1652000 Total 20,960 455 5,862 1,628 2,733 9,129 1,147 6 -
1652100 PREPAY - OTHER 132095 PREPAID EMISSIONS PERMIT FEES (UT)SG 626 10 169 50 87 276 35 0 -
1652100 PREPAY - OTHER 132097 Prepaid CA GHG Cap & Trade Allowances OTHER 7,797 - - - - - - - 7,797
1652100 PREPAY - OTHER 132098 Prepaid - CA GHG Wholesale OTHER 6,441 - - - - - - - 6,441
1652100 PREPAY - OTHER 132310 PREPAID RATING AGNCY SO 39 1 11 3 5 17 2 0 -
1652100 PREPAY - OTHER 132551 Prepaid-FSA O&M - Dunlap SG 208 3 56 17 29 92 12 0 -
1652100 PREPAY - OTHER 132557 Prepaid-FSA O&M - Glenrock I SG 185 3 50 15 26 82 10 0 -
1652100 PREPAY - OTHER 132558 Prepaid-FSA O&M - Glenrock III SG 146 2 39 12 20 64 8 0 -
1652100 PREPAY - OTHER 132564 Prepaid-FSA O&M - High Plains SG 556 8 150 44 77 246 31 0 -
1652100 PREPAY - OTHER 132567 Prepaid-FSA O&M - Leaning Juniper SG 282 4 76 23 39 125 16 0 -
1652100 PREPAY - OTHER 132574 Prepaid-FSA O&M - McFadden Ridge SG 107 2 29 9 15 47 6 0 -
1652100 PREPAY - OTHER 132577 Prepaid-FSA O&M - Rolling Hills SG 278 4 75 22 39 123 15 0 -
1652100 PREPAY - OTHER 132580 Prepaid-FSA O&M - Seven Mile I SG 185 3 50 15 26 82 10 0 -
1652100 PREPAY - OTHER 132581 Prepaid-FSA O&M - Seven Mile II SG 37 1 10 3 5 16 2 0 -
1652100 PREPAY - OTHER 132620 PREPAYMENTS - WATER RIGHTS LEASE SG 1,133 17 305 90 157 500 63 0 -
1652100 PREPAY - OTHER 132621 Prepayments - Water Rights (Ferron Canal SG 402 6 108 32 56 178 22 0 -
1652100 PREPAY - OTHER 132700 PREPAID RENT GPS 43 1 12 3 6 19 2 0 -
1652100 PREPAY - OTHER 132705 Prepaid Pole Contact SG 325 5 88 26 45 143 18 0 -
1652100 PREPAY - OTHER 132740 PREPAID O&M WIND SG 90 1 24 7 12 40 5 0 -
1652100 PREPAY - OTHER 132755 Prepaid Aircraft Maintenance Costs SG 100 2 27 8 14 44 6 0 -
1652100 PREPAY - OTHER 132900 PREPAYMENTS - OTHER SE 72 1 18 5 11 32 4 0 -
1652100 PREPAY - OTHER 132900 PREPAYMENTS - OTHER SO 1,179 26 330 92 154 513 65 0 -
1652100 PREPAY - OTHER 132901 PRE FEES - OREGON PUB UTIL COMMISSION OR 1,432 - 1,432 - - - - - -
1652100 PREPAY - OTHER 132903 PREP FEES-UTAH PUBLIC SERVICE COMMISSION UT 3,467 - - - - 3,467 - - -
1652100 PREPAY - OTHER 132904 PREP FEES-IDAHO PUB UTIL COMMISSION IDU 284 - - - - - 284 - -
1652100 PREPAY - OTHER 132910 Prepayments - Hardware & Software SO 11,131 242 3,113 864 1,451 4,848 609 3 -
1652100 PREPAY - OTHER 132998 PREPAID INSURANCE SE (16)(0) (4) (1) (2) (7) (1) (0) -
1652100 PREPAY - OTHER 132999 PREPAY - RECLASS TO LT SO (2,673)(58) (748) (208) (349) (1,164) (146) (1) -
1652100 PREPAY - OTHER 134000 L/T PREPAY RECLASS SO 2,689 58 752 209 351 1,171 147 1 -
1652100 Total 36,547 341 6,173 1,339 2,272 10,953 1,225 5 14,238
2281000 ACC PROV-PROP INS 288711 Reg Liab - CA Property Insurance Reserve CA (557)(557) - - - - - - -
2281000 ACC PROV-PROP INS 288712 Reg Liab - OR Property Insurance Reserve OR 23,205 - 23,205 - - - - - -
2281000 ACC PROV-PROP INS 288713 Reg Liab - WA Property Insurance Reserve WA 19 - - 19 - - - - -
2281000 ACC PROV-PROP INS 288714 Reg Liab - ID Property Insurance Reserve IDU (1,117)- - - - - (1,117) - -
2281000 ACC PROV-PROP INS 288715 Reg Liab - UT Property Insurance Reserve UT (1,753)- - - - (1,753) - - -
2281000 ACC PROV-PROP INS 288716 Reg Liab - WY Property Insurance Reserve WYP (925)- - - (925) - - - -
2281000 ACC PROV-PROP INS 288748 RegL-WA Insurance Reserves-Recl to Asst OTHER (19)- - - - - - - (19)
2281000 ACC PROV-PROP INS 288749 RegL - Insurance Reserves - Reclass OTHER (23,205)- - - - - - - (23,205)
2281000 Total (4,351)(557) 23,205 19 (925) (1,753) (1,117) - (23,224)
2281200 ACC PRV-INS-T&D LN 280307 Accum Prov For Prop Ins - Pac Power T&D SO (1,000)(22) (280) (78) (130) (436) (55) (0) -
2281200 Total (1,000)(22) (280) (78) (130) (436) (55) (0) -
2282100 ACC PRV IN & DAMAG 280311 ACC. PROV. I & D - EXCL. AUTO SO (255,474)(5,546) (71,449) (19,838) (33,315) (111,274) (13,983) (68) -
2282100 Total (255,474)(5,546) (71,449) (19,838) (33,315) (111,274) (13,983) (68) -
2282400 ACCUM PRV FR I&D-OR 288700 Reg Liab - OR Injuries & Damages Reserve OR (12,929)- (12,929) - - - - - -
Miscellaneous Rate Base (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2282400 Total (12,929)- (12,929) - - - - - -
2282500 Acc Prov I&D-Insur 156909 Insurance Reim Receivable (I&D)-NonCurr SO 115,250 2,502 32,232 8,949 15,029 50,198 6,308 31 -
2282500 Total 115,250 2,502 32,232 8,949 15,029 50,198 6,308 31 -
2283000 PEN/BENFT-SICK 280349 SUPPL. PENSION BENEFITS (RETIRE ALLOW)SO (1,550)(34) (434) (120) (202) (675) (85) (0) -
2283000 Total (1,550)(34) (434) (120) (202) (675) (85) (0) -
2283400 POST-RETIREMENT BEN 280329 FAS 106-Contra Liability-Medicare Subsid SO 22,389 486 6,262 1,739 2,920 9,752 1,225 6 -
2283400 POST-RETIREMENT BEN 280440 FAS 158 PR Liab Medicare Sub (Non-Dedct)SO (5,429)(118) (1,518) (422) (708) (2,365) (297) (1) -
2283400 POST-RETIREMENT BEN 280454 FAS 158 PR Liab Reg Medicare (Non-Dedct)SO 5,429 118 1,518 422 708 2,365 297 1 -
2283400 POST-RETIREMENT BEN 280456 FAS 106-Contra Liab-Med.Sub.Claims SO (16,960)(368) (4,743) (1,317) (2,212) (7,387) (928) (5) -
2283400 POST-RETIREMENT BEN 280457 FAS 158 - CONTRA LIA - Reg Medicare SO (5,429)(118) (1,518) (422) (708) (2,365) (297) (1) -
2283400 Total 0 - - - - - - - -
2283500 PENSIONS 280350 Pension - Local 57 SO (488)(11) (136) (38) (64) (213) (27) (0) -
2283500 PENSIONS 280365 FAS 158 Pension Liab-Rcls to Current SO 488 11 136 38 64 213 27 0 -
2283500 Total 0 - - - - - - - -
2284100 AC MIS OP PR-OTHER 289320 CHEHALIS WA EFSEC C02 MITIGATION OBLIG SG (235)(4) (63) (19) (33) (104) (13) (0) -
2284100 Total (235)(4) (63) (19) (33) (104) (13) (0) -
2300000 ASSET RETIREMENT OBL 284918 ARO LIAB - TROJAN NUCLEAR PLANT TROJD (5,835)(88) (1,554) (461) (824) (2,577) (329) (2) -
2300000 Total (5,835)(88) (1,554) (461) (824) (2,577) (329) (2) -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE CA (258)(258) - - - - - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE IDU (64)- - - - - (64) - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE OR (1,363)- (1,363) - - - - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE UT (1,167)- - - - (1,167) - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE WA (334)- - (334) - - - - -
2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUE WYP (183)- - - (183) - - - -
2530000 Total (3,369)(258) (1,363) (334) (183) (1,167) (64) - -
2533500 OTH DEF CR-PEN & BEN 280370 PENSION LIAB-UMWA WITHDRAWAL OBLIG SE (115,119)(1,668) (28,995) (8,756) (17,672) (50,986) (7,002) (41) -
2533500 Total (115,119)(1,668) (28,995) (8,756) (17,672) (50,986) (7,002) (41) -
2539900 OTH DEF CR - OTHER 0 Fossil Rock Fuels Entries SE (5,006)(73) (1,261) (381) (769) (2,217) (304) (2) -
2539900 OTH DEF CR - OTHER 230155 EMPLOYEE HOUSING SECURITY DEPOSITS CA (21)(21) - - - - - - -
2539900 OTH DEF CR - OTHER 289341 Accrued Royalties-Reg Rcvry-Noncurrent SE (14,849)(215) (3,740) (1,129) (2,279) (6,577) (903) (5) -
2539900 OTH DEF CR - OTHER 289523 Govt Coal Lease Bonus Payment Liability SE 5,006 73 1,261 381 769 2,217 304 2 -
2539900 OTH DEF CR - OTHER 289913 MCI - F.O.G. WIRE LEASE SG (560)(8) (151) (45) (78) (247) (31) (0) -
2539900 OTH DEF CR - OTHER 289914 TRANSMISSION SERVICE DEPOSITS - THIRD PA SG (2,284)(35) (615) (182) (316) (1,008) (126) (1) -
2539900 OTH DEF CR - OTHER 289925 TRANSM CONST SECURITY DEPOSITS SG (13,921)(211) (3,751) (1,109) (1,929) (6,144) (771) (5) -
2539900 OTH DEF CR - OTHER 289927 Transm Deposit - Readiness Fin Security SG (44,380)(674) (11,959) (3,537) (6,148) (19,587) (2,457) (17) -
2539900 OTH DEF CR - OTHER 289928 Transmission Deposits-Site Control SG (260)(4) (70) (21) (36) (115) (14) (0) -
2539900 OTH DEF CR - OTHER 289955 Accrued Right-of-Way Obligations SG (1,853)(28) (499) (148) (257) (818) (103) (1) -
2539900 Total (78,127)(1,197) (20,786) (6,171) (11,043) (34,495) (4,406) (29) -
2540000 REGULATORY LIAB 231010 Reg Liab Current - Blue Sky OTHER (9,335)- - - - - - - (9,335)
2540000 REGULATORY LIAB 231020 Reg Liab Current - DSM OTHER (3,530)- - - - - - - (3,530)
2540000 REGULATORY LIAB 231045 Reg Liab Current - GHG Allowances OTHER (960)- - - - - - - (960)
2540000 REGULATORY LIAB 231050 Reg Liab Current - Def Net Power Costs OTHER (8,859)- - - - - - - (8,859)
2540000 REGULATORY LIAB 231060 Reg Liab Current - BPA Balancing Accts OTHER (863)- - - - - - - (863)
2540000 REGULATORY LIAB 231075 Reg Liab Current - GRC Givebacks OTHER (2,847)- - - - - - - (2,847)
2540000 REGULATORY LIAB 231080 Reg Liab Current - REC Sales OTHER (4,353)- - - - - - - (4,353)
2540000 REGULATORY LIAB 231090 Reg Liab Current - Solar Feed-In OTHER (684)- - - - - - - (684)
2540000 REGULATORY LIAB 231095 Reg Liab Current - Income Tax Related OTHER (78,226)- - - - - - - (78,226)
2540000 REGULATORY LIAB 231100 Reg Liab Current - Other OTHER (8,694)- - - - - - - (8,694)
2540000 REGULATORY LIAB 288001 Reg Liab - Excess Def Inc Taxes - CA CA (406)(406) - - - - - - -
2540000 REGULATORY LIAB 288002 Reg Liab - Excess Def Inc Taxes - ID IDU 0 - - - - - 0 - -
2540000 REGULATORY LIAB 288005 Reg Liab - Excess Def Inc Taxes - WA WA (1,061)- - (1,061) - - - - -
2540000 REGULATORY LIAB 288006 Reg Liab - Excess Def Inc Taxes - WY WYU (0)- - - (0) - - - -
2540000 REGULATORY LIAB 288021 Reg Liab-FAS 158 Post-Retirement SO (26,296)(571) (7,354) (2,042) (3,429) (11,454) (1,439) (7) -
2540000 REGULATORY LIAB 288059 RegL-Wildland Fire Mitigat-Recl to Asst OTHER (998)- - - - - - - (998)
2540000 REGULATORY LIAB 288060 Reg L-WA Decoupling Mech Jul19-Jun20 OTHER 3,790 - - - - - - - 3,790
2540000 REGULATORY LIAB 288061 Reg L-WA Decoupling Mech Jul20-Jun21 OTHER 2,913 - - - - - - - 2,913
2540000 REGULATORY LIAB 288071 Contra Reg L-WA Decoupling Jul20-Jun21 OTHER (6,894)- - - - - - - (6,894)
2540000 REGULATORY LIAB 288081 Reg Liab - Cholla Decomm - CA CA 50 50 - - - - - - -
2540000 REGULATORY LIAB 288082 Reg Liab - Cholla Decomm - ID IDU (2,518)- - - - - (2,518) - -
2540000 REGULATORY LIAB 288083 Reg Liab - Cholla Decomm - OR OR (8,358)- (8,358) - - - - - -
2540000 REGULATORY LIAB 288084 Reg Liab - Cholla Decomm - UT UT (19,048)- - - - (19,048) - - -
2540000 REGULATORY LIAB 288086 Reg Liab - Cholla Decomm - WY WYP 155 - - - 155 - - - -
2540000 REGULATORY LIAB 288099 RegL-Depr/Amortz Deferral-Bal Reclass OTHER (206)- - - - - - - (206)
Miscellaneous Rate Base (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2540000 REGULATORY LIAB 288108 FAS 109 - WA Flowthrough WA (0)- - (0) - - - - -
2540000 REGULATORY LIAB 288114 REG LIABILITY - OR GAIN-SALE EPUD ASSETS OTHER 1 - - - - - - - 1
2540000 REGULATORY LIAB 288116 Calif Alternative Rate for Energy (CARE)OTHER (626)- - - - - - - (626)
2540000 REGULATORY LIAB 288159 RegL - Blue Sky - Recl to Curr OTHER 9,335 - - - - - - - 9,335
2540000 REGULATORY LIAB 288161 RL-Energy Savings Assistance (ESA)-CA OTHER (603)- - - - - - - (603)
2540000 REGULATORY LIAB 288162 Reg Liab-CA Klamath River Dams Removal CA (261)(261) - - - - - - -
2540000 REGULATORY LIAB 288165 Reg Liab - OR Enrgy OTHER (3,879)- - - - - - - (3,879)
2540000 REGULATORY LIAB 288174 RegL - OR Asset Sale Gain-Balance Recl OTHER (2,176)- - - - - - - (2,176)
2540000 REGULATORY LIAB 288191 RegL - OR Pryor Mtn REC OTHER (143)- - - - - - - (143)
2540000 REGULATORY LIAB 288211 Reg Liab - Non-Prot PP&E EDIT - CA CA (1,540)(1,540) - - - - - - -
2540000 REGULATORY LIAB 288212 Reg Liab - Non-Prot PP&E EDIT - ID IDU (0)- - - - - (0) - -
2540000 REGULATORY LIAB 288214 Reg Liab - Non-Prot PP&E EDIT - WA WA (20,968)- - (20,968) - - - - -
2540000 REGULATORY LIAB 288215 Reg Liab - Non-Prot PP&E EDIT - WY WYP (36,107)- - - (36,107) - - - -
2540000 REGULATORY LIAB 288232 Reg Liab - OR 2017 FERC Rate True-Up OTHER (7,940)- - - - - - - (7,940)
2540000 REGULATORY LIAB 288240 Reg Liab - WA PCAM - CY 2016 OTHER (1,162)- - - - - - - (1,162)
2540000 REGULATORY LIAB 288243 Reg Liability - WA PCAM CY2018 OTHER 9,761 - - - - - - - 9,761
2540000 REGULATORY LIAB 288246 Reg Liability - WA PCAM CY2019 OTHER (1,824)- - - - - - - (1,824)
2540000 REGULATORY LIAB 288248 Reg Liability - WA PCAM CY2020 OTHER (13,661)- - - - - - - (13,661)
2540000 REGULATORY LIAB 288260 Reg Liability - WA PCAM CY2021 OTHER 29,553 - - - - - - - 29,553
2540000 REGULATORY LIAB 288261 Contra Reg Liability - WA PCAM CY2021 OTHER (12,492)- - - - - - - (12,492)
2540000 REGULATORY LIAB 288281 Reg Liab-Excess Income Tax Deferral-CA OTHER (2,820)- - - - - - - (2,820)
2540000 REGULATORY LIAB 288283 Reg Liab-Excess Income Tax Deferral-OR OTHER (6,596)- - - - - - - (6,596)
2540000 REGULATORY LIAB 288285 Reg Liab-Excess Income Tax Deferral-WA OTHER (8,925)- - - - - - - (8,925)
2540000 REGULATORY LIAB 288286 Reg Liab-Excess Income Tax Deferral-WY OTHER (818)- - - - - - - (818)
2540000 REGULATORY LIAB 288295 RegL - BPA Balancing Accts - Recl to Cur OTHER 863 - - - - - - - 863
2540000 REGULATORY LIAB 288405 Reg Liab-OR Direct Access 5 yr Opt Out OTHER (6,808)- - - - - - - (6,808)
2540000 REGULATORY LIAB 288406 Reg L-OR-Bridger Mine Accel Depr&Reclm OR (3,639)- (3,639) - - - - - -
2540000 REGULATORY LIAB 288409 Reg Liab-WA-Plant Closure Cost Deferral WA (1,356)- - (1,356) - - - - -
2540000 REGULATORY LIAB 288410 Reg Liab-WA-Bridger Mine Accel Depr WA (2,549)- - (2,549) - - - - -
2540000 REGULATORY LIAB 288411 Reg Liab - WA-Accel Depr 2015 GRC WA (34,836)- - (34,836) - - - - -
2540000 REGULATORY LIAB 288412 Reg Liab - Depr Decrease Deferral - OR OTHER (5,357)- - - - - - - (5,357)
2540000 REGULATORY LIAB 288420 Reg Liab - CA GHG Allowance Revenues OTHER (1,840)- - - - - - - (1,840)
2540000 REGULATORY LIAB 288422 Reg Liab - CA Solar (SOMAH)-GHG Funds OTHER (6,205)- - - - - - - (6,205)
2540000 REGULATORY LIAB 288423 RegL - CA GHG Allowances - Recl to Curr OTHER 960 - - - - - - - 960
2540000 REGULATORY LIAB 288424 RegL - CA GHG Allowances - Balance Recl OTHER 1,840 - - - - - - - 1,840
2540000 REGULATORY LIAB 288443 RegL - OR RECs in Rates - Recl to Curr OTHER 3,285 - - - - - - - 3,285
2540000 REGULATORY LIAB 288444 RegL - UT RECs in Rates - Recl to Curr OTHER 826 - - - - - - - 826
2540000 REGULATORY LIAB 288445 RegL - WA RECs in Rates - Recl to Curr OTHER 40 - - - - - - - 40
2540000 REGULATORY LIAB 288446 RegL - WY RECs in Rates - Recl to Curr OTHER 203 - - - - - - - 203
2540000 REGULATORY LIAB 288451 RegL - WA Pryor Mtn REC OTHER (40)- - - - - - - (40)
2540000 REGULATORY LIAB 288453 RegL - OR RECs in Rates - Balance Recl OTHER (288)- - - - - - - (288)
2540000 REGULATORY LIAB 288454 RegL - UT RECs in Rates - Balance Recl OTHER (1,325)- - - - - - - (1,325)
2540000 REGULATORY LIAB 288456 RegL - WY RECs in Rates - Balance Recl OTHER (441)- - - - - - - (441)
2540000 REGULATORY LIAB 288459 Reg Liab - Def RECs in Rates - Reclass OTHER (350)- - - - - - - (350)
2540000 REGULATORY LIAB 288461 RegL - CA Def Exc NPC - Recl to Curr OTHER 2,337 - - - - - - - 2,337
2540000 REGULATORY LIAB 288463 RegL - OR Def Exc NPC - Recl to Curr OTHER 5,360 - - - - - - - 5,360
2540000 REGULATORY LIAB 288465 RegL - WA Def Exc NPC - Recl to Curr OTHER 1,162 - - - - - - - 1,162
2540000 REGULATORY LIAB 288470 Reg L-WA Decoupling Mechanism-Reclass OTHER (140)- - - - - - - (140)
2540000 REGULATORY LIAB 288471 RegL - CA Def Exc NPC - Balance Reclass OTHER (2,337)- - - - - - - (2,337)
2540000 REGULATORY LIAB 288475 RegL - WA Def Exc NPC - Balance Reclass OTHER (12,942)- - - - - - - (12,942)
2540000 REGULATORY LIAB 288484 RegL - UT Solar Feed-In - Recl to Curr OTHER 684 - - - - - - - 684
2540000 REGULATORY LIAB 288494 RegL - UT Solar Feed-In - Balance Recl OTHER (12,311)- - - - - - - (12,311)
2540000 REGULATORY LIAB 288799 RegL - GRC Givebacks - Recl to Curr OTHER 2,847 - - - - - - - 2,847
2540000 REGULATORY LIAB 288827 RegL - DSM - ID - Reclass to Current OTHER 181 - - - - - - - 181
2540000 REGULATORY LIAB 288829 Reg Liab - DSM - ID - Balance Reclass OTHER (181)- - - - - - - (181)
2540000 REGULATORY LIAB 288857 RegL - DSM - WA - Reclass to Current OTHER 3,350 - - - - - - - 3,350
2540000 REGULATORY LIAB 288859 Reg Liab - DSM - WA - Balance Reclass OTHER (3,350)- - - - - - - (3,350)
2540000 REGULATORY LIAB 288931 Reg Liab - Protected PP&E EDIT - CA CA (32,510)(32,510) - - - - - - -
2540000 REGULATORY LIAB 288932 Reg Liab - Protected PP&E EDIT - ID IDU (83,350)- - - - - (83,350) - -
2540000 REGULATORY LIAB 288933 Reg Liab - Protected PP&E EDIT - OR OR (364,860)- (364,860) - - - - - -
2540000 REGULATORY LIAB 288934 Reg Liab - Protected PP&E EDIT - WA WA (85,192)- - (85,192) - - - - -
2540000 REGULATORY LIAB 288935 Reg Liab - Protected PP&E EDIT - WY WYP (207,020)- - - (207,020) - - - -
2540000 REGULATORY LIAB 288936 Reg Liab - Protected PP&E EDIT - UT UT (644,561)- - - - (644,561) - - -
Miscellaneous Rate Base (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol
(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2540000 REGULATORY LIAB 288941 Reg Liab - Protected PP&E ARAM - CA CA (1,985)(1,985) - - - - - - -
2540000 REGULATORY LIAB 288942 Reg Liab - Protected PP&E ARAM - ID IDU (8,471)- - - - - (8,471) - -
2540000 REGULATORY LIAB 288943 Reg Liab - Protected PP&E ARAM - OR OR (2)- (2) - - - - - -
2540000 REGULATORY LIAB 288944 Reg Liab - Protected PP&E ARAM - UT UT (23,117)- - - - (23,117) - - -
2540000 REGULATORY LIAB 288945 Reg Liab - Protected PP&E ARAM - WA WA (12,772)- - (12,772) - - - - -
2540000 REGULATORY LIAB 288946 Reg Liab - Protected PP&E ARAM - WY WYU (34,442)- - - (34,442) - - - -
2540000 REGULATORY LIAB 288949 RegL - EDIT Deferral - Recl to Curr OTHER 78,226 - - - - - - - 78,226
2540000 REGULATORY LIAB 288995 RegL - Other - Recl to Curr OTHER 8,694 - - - - - - - 8,694
2540000 Total (1,734,842)(37,223) (384,214) (160,777) (280,843) (698,181) (95,779) (7) (77,818)
Grand Total (1,905,778)(40,605) (419,580) (174,876) (308,754) (767,800) (107,287) (72) (86,804)
B16. REGULATORY
ASSETS
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 810 - - - - - - - 810
1242000 PAC PWR-INT FREE LN 0 INT FREE-PPL WA 7 - - 7 - - - - -
1242000 Total 817 - - 7 - - - - 810
1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE OTHER (193)- - - - - - - (193)
1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE UT 0 - - - - 0 - - -
1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE WA (4)- - (4) - - - - -
1249000 Total (197)- - (4) - 0 - - (193)
1823000 DSR REGULATORY ASSET 0 DSR REGULATORY ASSETS OTHER (71,580)- - - - - - - (71,580)
1823000 Total (71,580)- - - - - - - (71,580)
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 (2,032)- (2,032) - - - - - -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs SE (5,772)(84) (1,454) (439) (886) (2,556) (351) (2) -
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 5,486 - - 5,486 - - - - -
1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs WYU 814 - - - 814 - - - -
1823700 OTH REGA-ENERGY WEST 186820 Reg Asset-Deer Creek Mine ARO SE 6,607 96 1,664 503 1,014 2,926 402 2 -
1823700 OTH REGA-ENERGY WEST 186825 Reg Asset-Deer Creek Mine M&S SE 4,492 65 1,131 342 690 1,989 273 2 -
1823700 OTH REGA-ENERGY WEST 186826 Reg Asset-Deer Creek-Prepaid Royalties SE 843 12 212 64 129 373 51 0 -
1823700 OTH REGA-ENERGY WEST 186828 Reg Asset-Deer Creek-Recovery Royalties SE 14,849 215 3,740 1,129 2,279 6,577 903 5 -
1823700 OTH REGA-ENERGY WEST 186829 Contra RA-DCM Closure-Royalties Amortz WYU (2,929)- - - (2,929) - - - -
1823700 OTH REGA-ENERGY WEST 186830 Reg Asset-Deer Creek-Union Suppl Ben SE 1,612 23 406 123 247 714 98 1 -
1823700 OTH REGA-ENERGY WEST 186833 Reg Asset-Deer Creek-Nonunion Severance SE 2,770 40 698 211 425 1,227 168 1 -
1823700 OTH REGA-ENERGY WEST 186835 Reg Asset-Deer Creek-Misc Closure Costs SE 45,112 654 11,362 3,431 6,925 19,980 2,744 16 -
1823700 OTH REGA-ENERGY WEST 186836 Contra RA-DCM Closure-To Joint Owners SE (3,149)(46) (793) (240) (483) (1,395) (192) (1) -
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz & Oth Adjs OTHER (4,662)- - - - - - - (4,662)
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz & Oth Adjs UT (26,234)- - - - (26,234) - - -
1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz & Oth Adjs WYU (10,671)- - - (10,671) - - - -
1823700 OTH REGA-ENERGY WEST 186839 Reg Asset-Deer Creek-Tax Flow-Through SE 2,979 43 750 227 457 1,319 181 1 -
1823700 OTH REGA-ENERGY WEST 186851 Contra Reg Asset-Deer Creek Closure-CA CA (1,263)(1,263) - - - - - - -
1823700 OTH REGA-ENERGY WEST 186852 CONTRA REG ASSET-DEER CREEK CLOSURE-ID IDU (2,673)- - - - - (2,673) - -
1823700 OTH REGA-ENERGY WEST 186853 Contra Reg Asset-Deer Creek Closure-OR OR (7,460)- (7,460) - - - - - -
1823700 OTH REGA-ENERGY WEST 186855 Contra Reg Asset-Deer Creek Closure-WA WA (4,287)- - (4,287) - - - - -
1823700 OTH REGA-ENERGY WEST 186860 RA-Deer Creek-ROR Offset-Assets Sold UT 107 - - - - 107 - - -
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 (1,669)- - - - - (1,669) - -
1823700 OTH REGA-ENERGY WEST 186861 RA-Deer Creek-ROR Offset-Fuel Inventory UT (8,931)- - - - (8,931) - - -
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 343 - - - - 343 - - -
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 (191)- - - - - (191) - -
1823700 OTH REGA-ENERGY WEST 186870 RA-DC ROR Offset-Assets Sold-Amortz UT (107)- - - - (107) - - -
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 UT 8,931 - - - - 8,931 - - -
1823700 OTH REGA-ENERGY WEST 186871 RA-DC ROR Offset-Fuel Inventory-Amortz WYP 419 - - - 419 - - - -
1823700 OTH REGA-ENERGY WEST 186872 RA-DC ROR Offset-Fossil Rock-Amortz UT (343)- - - - (343) - - -
1823700 OTH REGA-ENERGY WEST 186872 RA-DC ROR Offset-Fossil Rock-Amortz WYP 343 - - - 343 - - - -
1823700 OTH REGA-ENERGY WEST 186881 Reg Asset-UMWA Pension Trust Oblig SE 115,119 1,668 28,995 8,756 17,672 50,986 7,002 41 -
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 186895 Contra Reg Asset-UMWA Pension Trust-WA OTHER (8,097)- - - - - - - (8,097)
1823700 Total 116,346 2,647 37,221 15,305 15,683 56,188 6,747 65 (17,511)
1823750 OTHER REG A-CHLA U4 185831 Reg Asset - Cholla Unrec Plant - CA CA 4,288 4,288 - - - - - - -
1823750 OTHER REG A-CHLA U4 185836 Reg Asset - Cholla Unrec Plant - WY WYP 40,004 - - - 40,004 - - - -
1823750 OTHER REG A-CHLA U4 185864 Reg Asset-Cholla U4-Property Taxes-OR OTHER 628 - - - - - - - 628
1823750 OTHER REG A-CHLA U4 185866 Reg Asset-Cholla U4-Nonunion Severance SG 2,541 39 685 202 352 1,121 141 1 -
1823750 OTHER REG A-CHLA U4 185867 Reg Asset-Cholla U4-Safe Harbor Lease SG 107 2 29 9 15 47 6 0 -
1823750 OTHER REG A-CHLA U4 185873 Contra Reg Asset-Cholla U4 Closure-OR OR (732)- (732) - - - - - -
1823750 OTHER REG A-CHLA U4 185874 Contra Reg Asset-Cholla U4 Closure-UT UT (1,238)- - - - (1,238) - - -
1823750 OTHER REG A-CHLA U4 185876 Contra Reg Asset-Cholla U4 Closure-WY WYP (411)- - - (411) - - - -
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823750 Total 45,185 4,328 (19) 211 39,959 (69) 147 1 628
1823870 DEFERRED PENSION 187017 FAS 158 Pen Liab Adj SO 274,718 5,963 76,832 21,333 35,824 119,656 15,037 73 -
1823870 DEFERRED PENSION 187608 Reg Asset - Pension Settlement - CA OTHER 802 - - - - - - - 802
1823870 DEFERRED PENSION 187611 Reg Asset - Pension Settlement - OR OTHER 4,453 - - - - - - - 4,453
1823870 DEFERRED PENSION 187612 Reg Asset - Pension Settlement - UT OTHER 1,783 - - - - - - - 1,783
1823870 DEFERRED PENSION 187613 Reg Asset - Pension Settlement - WY WYU 2,044 - - - 2,044 - - - -
1823870 DEFERRED PENSION 187621 Reg Asset FAS - 158 SO (27,592)(599) (7,717) (2,143) (3,598) (12,018) (1,510) (7) -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss CA (127)(127) - - - - - - -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss OTHER (507)- - - - - - - (507)
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss SO 8,323 181 2,328 646 1,085 3,625 456 2 -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss UT (3,566)- - - - (3,566) - - -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss WA (660)- - (660) - - - - -
1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss WYU (1,412)- - - (1,412) - - - -
1823870 DEFERRED PENSION 187649 Reg Asset-FAS 158 Post-Ret - Reclass SO 26,296 571 7,354 2,042 3,429 11,454 1,439 7 -
1823870 Total 284,555 5,989 78,797 21,218 37,372 119,151 15,421 75 6,532
1823910 ENVIR CST UNDR AMORT 102465 UTAH METALS CLEANUP SO 213 5 60 17 28 93 12 0 -
1823910 ENVIR CST UNDR AMORT 102570 D-SM RETAIL MINOR SITES SO 0 0 0 0 0 0 0 0 -
1823910 ENVIR CST UNDR AMORT 103408 D-SM RETAIL MINOR SITES SO 4,086 89 1,143 317 533 1,780 224 1 -
1823910 ENVIR CST UNDR AMORT 103420 ASTORIA YOUNGS BAY CLEANUP SO 501 11 140 39 65 218 27 0 -
1823910 ENVIR CST UNDR AMORT 103426 SILVER BELL MINE ENVIRONMENTAL REMED SO 5,557 121 1,554 432 725 2,420 304 1 -
1823910 ENVIR CST UNDR AMORT 103440 WASHINGTON NON-DEFERRED COSTS WA (32)- - (32) - - - - -
1823910 ENVIR CST UNDR AMORT 103445 American Barrel (UT)SO 381 8 106 30 50 166 21 0 -
1823910 ENVIR CST UNDR AMORT 103446 Astoria/Unocal (Downtown)SO 997 22 279 77 130 434 55 0 -
1823910 ENVIR CST UNDR AMORT 103447 Big Fork Hydro Plant (MT)SO 796 17 223 62 104 347 44 0 -
1823910 ENVIR CST UNDR AMORT 103448 Bridger Coal Fuel Oil Spill SO 483 10 135 38 63 211 26 0 -
1823910 ENVIR CST UNDR AMORT 103449 Bridger FGD Pond 1 Closure SO 574 12 161 45 75 250 31 0 -
1823910 ENVIR CST UNDR AMORT 103450 Bridger Plant Oil Spills SO 361 8 101 28 47 157 20 0 -
1823910 ENVIR CST UNDR AMORT 103451 Cedar Stream Plant (UT)SO 37 1 10 3 5 16 2 0 -
1823910 ENVIR CST UNDR AMORT 103452 Dave Johnston Oil Spill SO 627 14 175 49 82 273 34 0 -
1823910 ENVIR CST UNDR AMORT 103453 Eugene MGP (50% PCRP)SO 286 6 80 22 37 124 16 0 -
1823910 ENVIR CST UNDR AMORT 103454 Everett MGP (2/3 PCRP)SO 10 0 3 1 1 4 1 0 -
1823910 ENVIR CST UNDR AMORT 103455 Hunter Fuel Oil Spills SO 58 1 16 4 8 25 3 0 -
1823910 ENVIR CST UNDR AMORT 103456 Huntington Ash Landfill SO 741 16 207 58 97 323 41 0 -
1823910 ENVIR CST UNDR AMORT 103457 Idaho Falls Pole Yard SO 1,333 29 373 103 174 581 73 0 -
1823910 ENVIR CST UNDR AMORT 103458 Jordan Plant Substation SO 87 2 24 7 11 38 5 0 -
1823910 ENVIR CST UNDR AMORT 103459 Little Mountain Gas Plant SO 330 7 92 26 43 144 18 0 -
1823910 ENVIR CST UNDR AMORT 103460 Montague Ranch (CA)SO 41 1 11 3 5 18 2 0 -
1823910 ENVIR CST UNDR AMORT 103461 Naughton FGD Pond Closure SO 122 3 34 9 16 53 7 0 -
1823910 ENVIR CST UNDR AMORT 103462 Ogden MGP SO 2,261 49 632 176 295 985 124 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 35 1 10 3 5 15 2 0 -
1823910 ENVIR CST UNDR AMORT 103466 Portland Harbor Service Ctr SO 4,631 101 1,295 360 604 2,017 253 1 -
1823910 ENVIR CST UNDR AMORT 103467 Wyodak Fuel Oil Spill SO 81 2 23 6 11 35 4 0 -
1823910 ENVIR CST UNDR AMORT 103585 CLINE FALLS-HYDRO SO 31 1 9 2 4 14 2 0 -
1823910 ENVIR CST UNDR AMORT 103737 Geneva Rock Bldg - Hunter Plant SO 10 0 3 1 1 4 1 0 -
1823910 ENVIR CST UNDR AMORT 103851 Alturas Service Center (CA)SO 3 0 1 0 0 1 0 0 -
1823910 ENVIR CST UNDR AMORT 103852 Pendleton Service Center (OR)SO 2 0 1 0 0 1 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 31 1 9 2 4 14 2 0 -
1823910 ENVIR CST UNDR AMORT 103941 D-SM Retail Minor Sites - RMP - 2013 SO 111 2 31 9 14 48 6 0 -
1823910 ENVIR CST UNDR AMORT 103942 D-SM Retail Minor Sites - RMP - 2014 SO 280 6 78 22 36 122 15 0 -
1823910 ENVIR CST UNDR AMORT 103948 WASHINGTON NON-DEFERRED COSTS-SPPC PACIF WA (78)- - (78) - - - - -
1823910 ENVIR CST UNDR AMORT 103949 WASHINGTON NON-DEFERRED COSTS-SPPC ROCKY WA (61)- - (61) - - - - -
1823910 ENVIR CST UNDR AMORT 103950 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (79)- - (79) - - - - -
1823910 ENVIR CST UNDR AMORT 103951 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (327)- - (327) - - - - -
1823910 ENVIR CST UNDR AMORT 103952 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (73)- - (73) - - - - -
1823910 ENVIR CST UNDR AMORT 103953 Wash Non-Def Costs - SPPC - RMP - 2012 WA (14)- - (14) - - - - -
1823910 ENVIR CST UNDR AMORT 103954 Wash Non-Def Costs - SPPC - RMP - 2013 WA (43)- - (43) - - - - -
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823910 ENVIR CST UNDR AMORT 103955 Wash Non-Def Costs - SPPC - RMP - 2014 WA (128)- - (128) - - - - -
1823910 ENVIR CST UNDR AMORT 103961 D-SM RETAIL MINOR SITES - RMP SO 3,647 79 1,020 283 476 1,589 200 1 -
1823910 ENVIR CST UNDR AMORT 104072 FREEPORT SUBSTATION SO 49 1 14 4 6 21 3 0 -
1823910 ENVIR CST UNDR AMORT 104108 Bors Property (OR) - 2016 SO 12 0 3 1 2 5 1 0 -
1823910 ENVIR CST UNDR AMORT 104112 Carbon Ash Spill (UT) - 2016 SO 2,490 54 696 193 325 1,085 136 1 -
1823910 ENVIR CST UNDR AMORT 104143 Hunter Fuel Oil Spills - 2017 SO 1 0 0 0 0 0 0 0 -
1823910 ENVIR CST UNDR AMORT 104144 Naughton Oil Spill SO 15 0 4 1 2 7 1 0 -
1823910 ENVIR CST UNDR AMORT 104175 Ririe Substation SO 7 0 2 1 1 3 0 0 -
1823910 ENVIR CST UNDR AMORT 104197 Bridger Plant - FGD Pond 1 SO 2,521 55 705 196 329 1,098 138 1 -
1823910 ENVIR CST UNDR AMORT 104198 Bridger Plant - FGD Pond 2 SO 34 1 9 3 4 15 2 0 -
1823910 ENVIR CST UNDR AMORT 104199 Naughton Plant - FGD Pond 1 SO 2,322 50 649 180 303 1,011 127 1 -
1823910 ENVIR CST UNDR AMORT 104200 Naughton Plant - FGD Pond 2 SO 2,350 51 657 182 306 1,023 129 1 -
1823910 ENVIR CST UNDR AMORT 104201 Huntington Plant Ash Landfill SO 267 6 75 21 35 116 15 0 -
1823910 ENVIR CST UNDR AMORT 104202 Dave Johnston Pond 4A & 4B SO 2,495 54 698 194 325 1,087 137 1 -
1823910 ENVIR CST UNDR AMORT 104203 Colstrip Pond SO 2,085 45 583 162 272 908 114 1 -
1823910 ENVIR CST UNDR AMORT 104204 Cholla Ash-Flyash Pond SO 425 9 119 33 55 185 23 0 -
1823910 ENVIR CST UNDR AMORT 104206 Naughton South Ash Pond SO 41 1 12 3 5 18 2 0 -
1823910 ENVIR CST UNDR AMORT 104210 American Barrel (UT)-WA WA (18)- - (18) - - - - -
1823910 ENVIR CST UNDR AMORT 104211 Astoria/Unocal (Downtown)-WA WA (48)- - (48) - - - - -
1823910 ENVIR CST UNDR AMORT 104212 ASTORIA YOUNGS BAY CLEANUP-WA WA (27)- - (27) - - - - -
1823910 ENVIR CST UNDR AMORT 104213 Big Fork Hydro Plant (MT)-WA WA (39)- - (39) - - - - -
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 (25)- - (25) - - - - -
1823910 ENVIR CST UNDR AMORT 104216 Bridger FGD Pond 1 Closure-WA WA (21)- - (21) - - - - -
1823910 ENVIR CST UNDR AMORT 104218 Bridger Plant - FGD Pond 1-WA WA (172)- - (172) - - - - -
1823910 ENVIR CST UNDR AMORT 104219 Bridger Plant - FGD Pond 2-WA WA (2)- - (2) - - - - -
1823910 ENVIR CST UNDR AMORT 104220 Bridger Plant Oil Spills-2018 WA (15)- - (15) - - - - -
1823910 ENVIR CST UNDR AMORT 104221 Carbon Ash Spill (UT) - WA WA (49)- - (49) - - - - -
1823910 ENVIR CST UNDR AMORT 104222 Cedar Steam - WA WA (2)- - (2) - - - - -
1823910 ENVIR CST UNDR AMORT 104223 Colstrip Pond - WA WA (141)- - (141) - - - - -
1823910 ENVIR CST UNDR AMORT 104224 Cholla Ash - WA WA (29)- - (29) - - - - -
1823910 ENVIR CST UNDR AMORT 104225 DJ Oil Spill - WA WA (10)- - (10) - - - - -
1823910 ENVIR CST UNDR AMORT 104226 DJ 4A&4B - WA WA (168)- - (168) - - - - -
1823910 ENVIR CST UNDR AMORT 104227 Eugene MGP (50%PCRP) - WA WA (16)- - (16) - - - - -
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 (23)- - (23) - - - - -
1823910 ENVIR CST UNDR AMORT 104230 Huntington Ash- WA WA (44)- - (44) - - - - -
1823910 ENVIR CST UNDR AMORT 104231 Idaho Falls Pole Yard- WA WA (60)- - (60) - - - - -
1823910 ENVIR CST UNDR AMORT 104232 Jordan Plant Substation- WA WA (2)- - (2) - - - - -
1823910 ENVIR CST UNDR AMORT 104233 Montague Ranch - WA WA (0)- - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104234 Naughton Plant FGDP 1 - WA WA (156)- - (156) - - - - -
1823910 ENVIR CST UNDR AMORT 104235 Naughton Plant FGDP 2 - WA WA (158)- - (158) - - - - -
1823910 ENVIR CST UNDR AMORT 104236 Naughton Plant FGDP Closure - WA WA (4)- - (4) - - - - -
1823910 ENVIR CST UNDR AMORT 104237 Naughton Oil Spill - WA WA (0)- - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104239 Naughton South Ash Pond - WA WA (3)- - (3) - - - - -
1823910 ENVIR CST UNDR AMORT 104240 Ogden MGP - WA WA (76)- - (76) - - - - -
1823910 ENVIR CST UNDR AMORT 104241 Olympia - WA WA (0)- - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104242 Portland Harbor Srce Cntrl - WA WA (250)- - (250) - - - - -
1823910 ENVIR CST UNDR AMORT 104244 Silver Bell/Telluride - WA WA (220)- - (220) - - - - -
1823910 ENVIR CST UNDR AMORT 104245 Tacoma A St. (25% PCRP) - WA WA (2)- - (2) - - - - -
1823910 ENVIR CST UNDR AMORT 104246 Utah Metal East - WA WA (0)- - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104247 Wyodak Oil Spill - WA WA (4)- - (4) - - - - -
1823910 ENVIR CST UNDR AMORT 104248 Hunter Fuel Oil Spill-WA WA (0)- - (0) - - - - -
1823910 ENVIR CST UNDR AMORT 104268 Rocky Mountain - WA WA (183)- - (183) - - - - -
1823910 ENVIR CST UNDR AMORT 104269 Pac Power - WA WA (202)- - (202) - - - - -
1823910 ENVIR CST UNDR AMORT 104296 NTO Parking Lot-Asbestos 2018 SO 152 3 42 12 20 66 8 0 -
1823910 ENVIR CST UNDR AMORT 104297 NTO Parking Lot Asbestos - WA 2018 WA (11)- - (11) - - - - -
1823910 ENVIR CST UNDR AMORT 104394 Klamath Falls SO 298 6 83 23 39 130 16 0 -
1823910 ENVIR CST UNDR AMORT 104395 Klamath Falls - WA 2021 WA (22)- - (22) - - - - -
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823910 ENVIR CST UNDR AMORT 104399 Portland Harbor Service Insurance SO (845)(18) (236) (66) (110) (368) (46) (0) -
1823910 ENVIR CST UNDR AMORT 104404 North Temple Office SO 9 0 2 1 1 4 0 0 -
1823910 ENVIR CST UNDR AMORT 104405 North Temple Office WA WA (1)- - (1) - - - - -
1823910 Total 40,437 944 12,159 339 5,669 18,936 2,380 12 -
1823920 DSR COSTS AMORTIZED 0 DSR COST AMORT OTHER 312,406 - - - - - - - 312,406
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
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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
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 OTHER 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
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)
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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)
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
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
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 271,750 - - - - - - - 271,750
1823930 DSR COSTS NOT AMORT 102573 ENERGY FINANSWER ID/UT 2006 OTHER 0 - - - - - - - 0
1823930 DSR COSTS NOT AMORT 102574 INDUSTRIAL FINANSWER-ID-UT 2006 OTHER 3 - - - - - - - 3
1823930 DSR COSTS NOT AMORT 102575 LOW INCOME WZ -ID-UT 2006 OTHER 144 - - - - - - - 144
1823930 DSR COSTS NOT AMORT 102576 NEEA-IDAHO-UTAH 2006 OTHER 359 - - - - - - - 359
1823930 DSR COSTS NOT AMORT 102577 IRRIGATION INTERRUPTIBLE ID-UT 2006 OTHER 361 - - - - - - - 361
1823930 DSR COSTS NOT AMORT 102578 WEATHERIZATION LOANS-RESDL/ID-UT 2006 OTHER 2 - - - - - - - 2
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823930 DSR COSTS NOT AMORT 102579 REFRIGERATOR RECYCLING PGM-ID-UT 2006 OTHER 143 - - - - - - - 143
1823930 DSR COSTS NOT AMORT 102580 COMMERCIAL FINANSWER EXPR-ID-UT 2006 OTHER 117 - - - - - - - 117
1823930 DSR COSTS NOT AMORT 102581 INDUSTRIAL FINANSWER EXPR-ID-UT 2006 OTHER 47 - - - - - - - 47
1823930 DSR COSTS NOT AMORT 102582 IRRIGATION EFFICIENCY PRGRM-ID-UT 2006 OTHER 246 - - - - - - - 246
1823930 DSR COSTS NOT AMORT 102758 HOME ENERGY EFFICIENCY INCENTIVE PROGM-I OTHER 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
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
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 - - - - - - - 37,937
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 OTHER 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 - - - - - - - 2,719
1823990 OTHR REG ASSET-N CST 138014 Reg Asset Current - Cholla Closure OTHER 2,681 - - - - - - - 2,681
1823990 OTHR REG ASSET-N CST 138015 Reg Asset Current - Energy West Mining SE 1,860 27 468 141 286 824 113 1 -
1823990 OTHR REG ASSET-N CST 138020 Reg Asset Current - DSM OTHER 2,742 - - - - - - - 2,742
1823990 OTHR REG ASSET-N CST 138045 Reg Asset Current - GHG Allowances OTHER 2,917 - - - - - - - 2,917
1823990 OTHR REG ASSET-N CST 138050 Reg Asset Current - Def Net Power Costs OTHER 38,428 - - - - - - - 38,428
1823990 OTHR REG ASSET-N CST 138055 Reg Asset Current - Def RECs in Rates OTHER 100 - - - - - - - 100
1823990 OTHR REG ASSET-N CST 138060 Reg Asset Current - BPA Balancing Accts OTHER 3,612 - - - - - - - 3,612
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 138090 Reg Asset Current - Solar Feed-In OTHER 6,743 - - - - - - - 6,743
1823990 OTHR REG ASSET-N CST 138190 Reg Asset Current - Other OTHER 6,155 - - - - - - - 6,155
1823990 OTHR REG ASSET-N CST 185879 Reg A - Cholla Closure - Recl to Curr OTHER (2,681)- - - - - - - (2,681)
1823990 OTHR REG ASSET-N CST 186100 Calif Alternative Rate for Energy (CARE)OTHER (626)- - - - - - - (626)
1823990 OTHR REG ASSET-N CST 186117 RegA - DSM - CA - Reclass to Current OTHER (145)- - - - - - - (145)
1823990 OTHR REG ASSET-N CST 186129 Reg Asset - DSM - ID - Balance Reclass OTHER 181 - - - - - - - 181
1823990 OTHR REG ASSET-N CST 186137 RegA - DSM - OR - Reclass to Current OTHER (303)- - - - - - - (303)
1823990 OTHR REG ASSET-N CST 186147 RegA - DSM - UT - Reclass to Current OTHER (2,294)- - - - - - - (2,294)
1823990 OTHR REG ASSET-N CST 186159 Reg Asset - DSM - WA - Balance Reclass OTHER 3,350 - - - - - - - 3,350
1823990 OTHR REG ASSET-N CST 186793 RegA - Deer Creek - OR - Recl to Curr SE (1,105)(16) (278) (84) (170) (489) (67) (0) -
1823990 OTHR REG ASSET-N CST 187042 Reg Asset - CA GHG Allowances OTHER 4,757 - - - - - - - 4,757
1823990 OTHR REG ASSET-N CST 187048 RegA - CA GHG Allowances - Recl to Curr OTHER (2,917)- - - - - - - (2,917)
1823990 OTHR REG ASSET-N CST 187049 RegA - CA GHG Allowances - Balance Recl OTHER (1,840)- - - - - - - (1,840)
1823990 OTHR REG ASSET-N CST 187191 Reg Asset  - WA RPS Purchase OTHER 209 - - - - - - - 209
1823990 OTHR REG ASSET-N CST 187230 RegA - Oregon OCAT Expense Deferral OTHER 641 - - - - - - - 641
1823990 OTHR REG ASSET-N CST 187231 Reg Asset - Oregon Metro BIT OTHER 25 - - - - - - - 25
1823990 OTHR REG ASSET-N CST 187255 RegA - BPA Balancing Accts - Recl to Cur OTHER (3,612)- - - - - - - (3,612)
1823990 OTHR REG ASSET-N CST 187300 CA - Jan 2010 Storm Costs OTHER (84)- - - - - - - (84)
1823990 OTHR REG ASSET-N CST 187301 Reg Asset - CA - CEMA Costs Deferral OTHER 477 - - - - - - - 477
1823990 OTHR REG ASSET-N CST 187304 RegA-CA Emerg Svc Prgms-Battery Storage OTHER (614)- - - - - - - (614)
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 13,940 - - - - - 13,940 - -
1823990 OTHR REG ASSET-N CST 187321 Reg Asset - Deprec Increase - UT UT 1,216 - - - - 1,216 - - -
1823990 OTHR REG ASSET-N CST 187322 Reg Asset - Deprec Increase - WY WYP 15,084 - - - 15,084 - - - -
1823990 OTHR REG ASSET-N CST 187332 Reg Asset - Carbon Unrec Plant - UT UT 4,852 - - - - 4,852 - - -
1823990 OTHR REG ASSET-N CST 187337 Reg Asset - Carbon Decomm - CA CA 375 375 - - - - - - -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY OR (179)- (179) - - - - - -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY SG 3,449 52 929 275 478 1,522 191 1 -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY UT (1,517)- - - - (1,517) - - -
1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY WYU (168)- - - (168) - - - -
1823990 OTHR REG ASSET-N CST 187345 Reg Asset - UT - Pref Stock Redemp Loss OTHER 182 - - - - - - - 182
1823990 OTHR REG ASSET-N CST 187346 Reg Asset - WY - Pref Stock Redemp Loss OTHER 63 - - - - - - - 63
1823990 OTHR REG ASSET-N CST 187347 Reg Asset - WA - Pref Stock Redemp Loss OTHER 29 - - - - - - - 29
1823990 OTHR REG ASSET-N CST 187350 ID - Deferred Overburden Costs OTHER 650 - - - - - - - 650
1823990 OTHR REG ASSET-N CST 187351 WY - Deferred Overburden Costs WYP 1,704 - - - 1,704 - - - -
1823990 OTHR REG ASSET-N CST 187354 RegA-OR 2020 GRC-Meters Replcd by AMI OTHER 13,863 - - - - - - - 13,863
1823990 OTHR REG ASSET-N CST 187357 CA Mobile Home Park Conversion (MHPCBA)OTHER 217 - - - - - - - 217
1823990 OTHR REG ASSET-N CST 187361 Reg A-OR-COVID-19 Bill Assistance Prog OTHER 10,820 - - - - - - - 10,820
1823990 OTHR REG ASSET-N CST 187362 Reg A-WA-COVID-19 Bill Assistance Prog OTHER 3,006 - - - - - - - 3,006
1823990 OTHR REG ASSET-N CST 187369 RegA -WA Equity Advisory Group (CETA)WA 535 - - 535 - - - - -
1823990 OTHR REG ASSET-N CST 187380 Reg Asset - UT Solar Incentive Program OTHER (1,448)- - - - - - - (1,448)
1823990 OTHR REG ASSET-N CST 187382 Reg Asset-OR Solar Feed-In Tariff 2020 OTHER (106)- - - - - - - (106)
1823990 OTHR REG ASSET-N CST 187383 RegA - OR Solar Feed-In - Recl to Curr OTHER (6,614)- - - - - - - (6,614)
1823990 OTHR REG ASSET-N CST 187384 RegA - UT Solar Feed-In - Recl to Curr OTHER (128)- - - - - - - (128)
1823990 OTHR REG ASSET-N CST 187386 Reg Asset-OR Solar Feed-In Tariff 2021 OTHER 4,064 - - - - - - - 4,064
1823990 OTHR REG ASSET-N CST 187387 Reg Asset-Utah STEP Pilot Prog Bal Acct OTHER (10,862)- - - - - - - (10,862)
1823990 OTHR REG ASSET-N CST 187390 UT-Klamath Hydro Relicensing Costs OTHER 4,146 - - - - - - - 4,146
1823990 OTHR REG ASSET-N CST 187392 Reg Asset-OR Solar Feed-In Tariff 2022 OTHER 710 - - - - - - - 710
1823990 OTHR REG ASSET-N CST 187394 RegA - UT Solar Feed-In - Recl to Liab OTHER 12,311 - - - - - - - 12,311
1823990 OTHR REG ASSET-N CST 187415 Reg Asset-UT Subscriber Solar Program OTHER 1,921 - - - - - - - 1,921
1823990 OTHR REG ASSET-N CST 187420 RegA - OR Community Solar OTHER 1,946 - - - - - - - 1,946
1823990 OTHR REG ASSET-N CST 187488 RegA-WA Decoupling Mech - Recl to Curr OTHER (140)- - - - - - - (140)
1823990 OTHR REG ASSET-N CST 187489 Reg A-WA Decoupling Mechanism-Reclass OTHER 140 - - - - - - - 140
1823990 OTHR REG ASSET-N CST 187495 RegA - Other - Recl to Curr OTHER (6,015)- - - - - - - (6,015)
1823990 OTHR REG ASSET-N CST 187648 Reg A - Post-Retirement - Recl to Curr SE (755)(11) (190) (57) (116) (334) (46) (0) -
1823990 OTHR REG ASSET-N CST 187658 RegA-WA Insurance Reserves-Recl to Liab OTHER 19 - - - - - - - 19
1823990 OTHR REG ASSET-N CST 187660 RegA-OR Transp Electrification Pilot OTHER 5,743 - - - - - - - 5,743
1823990 OTHR REG ASSET-N CST 187662 RegA-CA Transp Electrification Pilot OTHER (220)- - - - - - - (220)
1823990 OTHR REG ASSET-N CST 187664 RegA-WA Transp Electrification Pilot OTHER 588 - - - - - - - 588
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 187667 RegA-OR Outreach and Research Pilot OTHER 5 - - - - - - - 5
1823990 OTHR REG ASSET-N CST 187830 Reg Asset - UT RBA CY2021 OTHER (1,199)- - - - - - - (1,199)
1823990 OTHR REG ASSET-N CST 187882 Reg Asset - UT RBA CY2020 OTHER (127)- - - - - - - (127)
1823990 OTHR REG ASSET-N CST 187884 Reg Asset - WY RRA CY2020 OTHER 36 - - - - - - - 36
1823990 OTHR REG ASSET-N CST 187885 Reg Asset - WY RRA CY2021 OTHER (477)- - - - - - - (477)
1823990 OTHR REG ASSET-N CST 187886 Reg Asset-OR RPS Compliance Purchases OTHER (288)- - - - - - - (288)
1823990 OTHR REG ASSET-N CST 187888 RegA - WA RECs in Rates - Recl to Curr OTHER (100)- - - - - - - (100)
1823990 OTHR REG ASSET-N CST 187895 RegA - OR RECs in Rates - Balance Recl OTHER 288 - - - - - - - 288
1823990 OTHR REG ASSET-N CST 187897 RegA - UT RECs in Rates - Recl to Liab OTHER 1,325 - - - - - - - 1,325
1823990 OTHR REG ASSET-N CST 187899 RegA - WY RECs in Rates - Recl to Liab OTHER 441 - - - - - - - 441
1823990 OTHR REG ASSET-N CST 187911 REG ASSET - LAKE SIDE LIQ. DAMAGES - WY WYP 704 - - - 704 - - - -
1823990 OTHR REG ASSET-N CST 187913 Reg Asset - Goodnoe Hills Liq. Damages -WYP 255 - - - 255 - - - -
1823990 OTHR REG ASSET-N CST 187914 "Reg Asset-UT-Liq. Damages JB4, N1&2"UT 420 - - - - 420 - - -
1823990 OTHR REG ASSET-N CST 187915 Reg Asset-WY-Liq. Damages N2 WYP 68 - - - 68 - - - -
1823990 OTHR REG ASSET-N CST 187916 Reg Asset-WY Wind Test Energy Deferral OTHER 221 - - - - - - - 221
1823990 OTHR REG ASSET-N CST 187952 DEFERRED INTERVENER OTHER 0 - - - - - - - 0
1823990 OTHR REG ASSET-N CST 187956 CA DEFERRED INTERVENOR FUNDING OTHER 392 - - - - - - - 392
1823990 OTHR REG ASSET-N CST 187957 DEFERRED OR INDEPENDENT EVALUATOR FEES OTHER 39 - - - - - - - 39
1823990 OTHR REG ASSET-N CST 187964 RegA - Intervenor Fees - Recl to Liab OTHER 350 - - - - - - - 350
1823990 OTHR REG ASSET-N CST 187966 RegA - CA (CARE) Program - Recl to Liab OTHER 626 - - - - - - - 626
1823990 OTHR REG ASSET-N CST 187967 RegA - OR Asset Sale Gain-Balance Recl OTHER 2,176 - - - - - - - 2,176
1823990 OTHR REG ASSET-N CST 187968 Reg A - Insurance Reserves - Reclass OTHER 23,205 - - - - - - - 23,205
1823990 OTHR REG ASSET-N CST 187975 Reg Asset - CA ECAC OTHER (2,597)- - - - - - - (2,597)
1823990 OTHR REG ASSET-N CST 187979 Contra Reg Asset - CA ECAC CY2018 OTHER (214)- - - - - - - (214)
1823990 OTHR REG ASSET-N CST 187989 Reg Asset - OR PCAM FY2021 OTHER 37,135 - - - - - - - 37,135
1823990 OTHR REG ASSET-N CST 187990 Contra Reg Asset - OR PCAM FY2021 OTHER (37,135)- - - - - - - (37,135)
1823990 OTHR REG ASSET-N CST 189001 RegA-CA Fire Risk Mitigation (FRMMA)OTHER 9 - - - - - - - 9
1823990 OTHR REG ASSET-N CST 189002 RegA-CA Wildfire Mitigation Plan(WMPMA)OTHER 20,272 - - - - - - - 20,272
1823990 OTHR REG ASSET-N CST 189003 Contra RegA-CA Fire/Wildlife Mitigation OTHER (1,170)- - - - - - - (1,170)
1823990 OTHR REG ASSET-N CST 189004 RegA-CA Fire Hazard Prevention (FHPMA)OTHER 3,158 - - - - - - - 3,158
1823990 OTHR REG ASSET-N CST 189011 Reg Asset-UT Wildland Fire Protection OTHER (998)- - - - - - - (998)
1823990 OTHR REG ASSET-N CST 189028 RegA-Wildland Fire Mitigat-Recl to Liab OTHER 998 - - - - - - - 998
1823990 OTHR REG ASSET-N CST 189501 Contra Reg Asset - CA ECAC CY2019 OTHER (92)- - - - - - - (92)
1823990 OTHR REG ASSET-N CST 189502 Reg Asset - CA ECAC CY2020 OTHER 592 - - - - - - - 592
1823990 OTHR REG ASSET-N CST 189503 Contra Reg Asset - CA ECAC CY2020 OTHER (26)- - - - - - - (26)
1823990 OTHR REG ASSET-N CST 189504 Reg Asset - CA ECAC CY2021 OTHER 542 - - - - - - - 542
1823990 OTHR REG ASSET-N CST 189505 Contra Reg Asset - CA ECAC CY2021 OTHER (344)- - - - - - - (344)
1823990 OTHR REG ASSET-N CST 189506 Reg Asset - CA ECAC CY2022 OTHER 2 - - - - - - - 2
1823990 OTHR REG ASSET-N CST 189507 Contra Reg Asset - CA ECAC CY2022 OTHER (0)- - - - - - - (0)
1823990 OTHR REG ASSET-N CST 189529 RegA - CA Def Exc NPC - Recl to Liab OTHER 2,337 - - - - - - - 2,337
1823990 OTHR REG ASSET-N CST 189535 Reg Asset-ID ECAM CY 2020 OTHER 771 - - - - - - - 771
1823990 OTHR REG ASSET-N CST 189536 Reg Asset-ID ECAM CY 2021 OTHER 28,288 - - - - - - - 28,288
1823990 OTHR REG ASSET-N CST 189537 Reg Asset-ID ECAM CY 2022 OTHER 12 - - - - - - - 12
1823990 OTHR REG ASSET-N CST 189546 Contra Reg Asset - ID ECAM CY 2021 OTHER (2,614)- - - - - - - (2,614)
1823990 OTHR REG ASSET-N CST 189547 Contra Reg Asset - ID ECAM CY 2022 OTHER (1)- - - - - - - (1)
1823990 OTHR REG ASSET-N CST 189568 RegA - ID Def Exc NPC - Recl to Curr OTHER (15,748)- - - - - - - (15,748)
1823990 OTHR REG ASSET-N CST 189572 Reg Asset-OR TAM CY 2022 OTHER 47 - - - - - - - 47
1823990 OTHR REG ASSET-N CST 189582 Contra Reg Asset - OR TAM CY 2022 OTHER (2)- - - - - - - (2)
1823990 OTHR REG ASSET-N CST 189598 RegA - OR Def Exc NPC - Recl to Curr OTHER (45)- - - - - - - (45)
1823990 OTHR REG ASSET-N CST 189609 Reg Asset - UT EBA CY2019 OTHER 6,765 - - - - - - - 6,765
1823990 OTHR REG ASSET-N CST 189610 Reg Asset - UT EBA CY2020 OTHER 6,575 - - - - - - - 6,575
1823990 OTHR REG ASSET-N CST 189611 Reg Asset - UT EBA CY2021 OTHER 91,193 - - - - - - - 91,193
1823990 OTHR REG ASSET-N CST 189612 Reg Asset - UT EBA CY2022 OTHER 86 - - - - - - - 86
1823990 OTHR REG ASSET-N CST 189620 Contra Reg Asset - UT EBA CY2020 OTHER (95)- - - - - - - (95)
1823990 OTHR REG ASSET-N CST 189621 Contra Reg Asset - UT EBA CY2021 OTHER (14,117)- - - - - - - (14,117)
1823990 OTHR REG ASSET-N CST 189622 Contra Reg Asset - UT EBA CY2022 OTHER (4)- - - - - - - (4)
1823990 OTHR REG ASSET-N CST 189638 RegA - UT Def Exc NPC - Recl to Curr OTHER (11,625)- - - - - - - (11,625)
1823990 OTHR REG ASSET-N CST 189642 Reg Asset-WA-Major Mtc Exp-Colstrip U4 WA 259 - - 259 - - - - -
1823990 OTHR REG ASSET-N CST 189648 RegA - WA Def Exc NPC - Recl to Curr OTHER (1,162)- - - - - - - (1,162)
Regulatory Assests (Actuals)Year End: 12/2021Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1823990 OTHR REG ASSET-N CST 189649 RegA - WA Def Exc NPC - Recl to Liab OTHER 12,942 - - - - - - - 12,942
1823990 OTHR REG ASSET-N CST 189650 Reg Asset - WY ECAM CY2020 OTHER (928)- - - - - - - (928)
1823990 OTHR REG ASSET-N CST 189651 Reg Asset - WY ECAM CY2021 OTHER 25,871 - - - - - - - 25,871
1823990 OTHR REG ASSET-N CST 189652 Reg Asset - WY ECAM CY2022 OTHER 23 - - - - - - - 23
1823990 OTHR REG ASSET-N CST 189660 Contra Reg Asset - WY ECAM CY2020 OTHER (218)- - - - - - - (218)
1823990 OTHR REG ASSET-N CST 189661 Contra Reg Asset - WY ECAM CY2021 OTHER (3,880)- - - - - - - (3,880)
1823990 OTHR REG ASSET-N CST 189662 Contra Reg Asset - WY ECAM CY2022 OTHER (1)- - - - - - - (1)
1823990 OTHR REG ASSET-N CST 189688 RegA - WY Def Exc NPC - Recl to Curr OTHER (9,849)- - - - - - - (9,849)
1823990 Total 295,397 375 750 1,069 18,124 6,493 14,131 1 254,453
1823999 REGULATORY ASST-OTH 186011 DSM Reg Asset - Accruals - CA OTHER 148 - - - - - - - 148
1823999 REGULATORY ASST-OTH 186015 DSM Reg Asset - Balancing Acct - CA OTHER (3)- - - - - - - (3)
1823999 REGULATORY ASST-OTH 186021 DSM Reg Asset - Accruals - ID OTHER 344 - - - - - - - 344
1823999 REGULATORY ASST-OTH 186025 DSM Reg Asset - Balancing Acct - ID OTHER (525)- - - - - - - (525)
1823999 REGULATORY ASST-OTH 186035 DSM Reg Asset - Balancing Acct - OR OTHER 303 - - - - - - - 303
1823999 REGULATORY ASST-OTH 186041 DSM Reg Asset - Accruals - UT OTHER 4,354 - - - - - - - 4,354
1823999 REGULATORY ASST-OTH 186045 DSM Reg Asset - Balancing Acct - UT OTHER (29,191)- - - - - - - (29,191)
1823999 REGULATORY ASST-OTH 186051 DSM Reg Asset - Accruals - WA OTHER 1,040 - - - - - - - 1,040
1823999 REGULATORY ASST-OTH 186055 DSM Reg Asset - Balancing Acct - WA OTHER (4,390)- - - - - - - (4,390)
1823999 REGULATORY ASST-OTH 186061 DSM Reg Asset - Accruals - WY OTHER 276 - - - - - - - 276
1823999 REGULATORY ASST-OTH 186065 DSM Reg Asset - Balancing Acct - WY OTHER (2,200)- - - - - - - (2,200)
1823999 REGULATORY ASST-OTH 186071 DSM Reg Asset - Accruals - WY Cat 1 OTHER 256 - - - - - - - 256
1823999 REGULATORY ASST-OTH 186075 DSM Reg Asset-Balancing Acct-WY Cat 1 OTHER 847 - - - - - - - 847
1823999 REGULATORY ASST-OTH 186081 DSM Reg Asset - Accruals - WY Cat 2 OTHER 58 - - - - - - - 58
1823999 REGULATORY ASST-OTH 186085 DSM Reg Asset-Balancing Acct-WY Cat 2 OTHER (4,617)- - - - - - - (4,617)
1823999 Total (33,300)- - - - - - - (33,300)
Grand Total 990,066 14,282 128,908 38,146 116,808 200,699 38,826 154 452,243
B17.DEPRECIATION
RESERVE

Depreciation Reserve (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 (28,199)(428) (7,599) (2,247) (3,907) (12,446) (1,561) (11) -
1080000 AC PR DPR EL PL SR 3103000 WATER RIGHTS SG (14,473)(220) (3,900) (1,153) (2,005) (6,388) (801) (5) -
1080000 AC PR DPR EL PL SR 3110000 STRUCTURES AND IMPROVEMENTS SG (581,155)(8,827) (156,603) (46,316) (80,515) (256,497) (32,181) (217) -
1080000 AC PR DPR EL PL SR 3120000 BOILER PLANT EQUIPMENT SG (2,177,959)(33,079) (586,893) (173,577) (301,739) (961,257) (120,601) (813) -
1080000 AC PR DPR EL PL SR 3140000 TURBOGENERATOR UNITS SG (477,228)(7,248) (128,598) (38,034) (66,116) (210,628) (26,426) (178) -
1080000 AC PR DPR EL PL SR 3150000 ACCESSORY ELECTRIC EQUIPMENT SG (249,057)(3,783) (67,113) (19,849) (34,505) (109,923) (13,791) (93) -
1080000 AC PR DPR EL PL SR 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARM SG (34)(1) (9) (3) (5) (15) (2) (0) -
1080000 AC PR DPR EL PL SR 3160000 MISCELLANEOUS POWER PLANT EQUIPMENT SG (15,852)(241) (4,272) (1,263) (2,196) (6,996) (878) (6) -
1080000 AC PR DPR EL PL SR 3302000 LAND RIGHTS SG-P (4,141)(63) (1,116) (330) (574) (1,828) (229) (2) -
1080000 AC PR DPR EL PL SR 3302000 LAND RIGHTS SG-U (151)(2) (41) (12) (21) (67) (8) (0) -
1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTS SG-P (1)(0) (0) (0) (0) (0) (0) (0) -
1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTS SG-U (105)(2) (28) (8) (15) (46) (6) (0) -
1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTS SG-P (289)(4) (78) (23) (40) (128) (16) (0) -
1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTS SG-U (94)(1) (25) (7) (13) (41) (5) (0) -
1080000 AC PR DPR EL PL SR 3305000 LAND RIGHTS - FISH/WILDLIFE SG-P (161)(2) (43) (13) (22) (71) (9) (0) -
1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVE SG-P (43)(1) (12) (3) (6) (19) (2) (0) -
1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVE SG-U (5,744)(87) (1,548) (458) (796) (2,535) (318) (2) -
1080000 AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P (34,812)(529) (9,381) (2,774) (4,823) (15,365) (1,928) (13) -
1080000 AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U (2,647)(40) (713) (211) (367) (1,168) (147) (1) -
1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P (35,272)(536) (9,505) (2,811) (4,887) (15,568) (1,953) (13) -
1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U (267)(4) (72) (21) (37) (118) (15) (0) -
1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATION SG-P (7,886)(120) (2,125) (629) (1,093) (3,481) (437) (3) -
1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATION SG-U (1,216)(18) (328) (97) (168) (537) (67) (0) -
1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-P (1,692)(26) (456) (135) (234) (747) (94) (1) -
1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-U (19,367)(294) (5,219) (1,544) (2,683) (8,548) (1,072) (7) -
1080000 AC PR DPR EL PL SR 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-P (206,646)(3,139) (55,685) (16,469) (28,629) (91,205) (11,443) (77) -
1080000 AC PR DPR EL PL SR 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-U (35,977)(546) (9,695) (2,867) (4,984) (15,879) (1,992) (13) -
1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-P (10,239)(156) (2,759) (816) (1,419) (4,519) (567) (4) -
1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIF SG-U (314)(5) (85) (25) (43) (139) (17) (0) -
1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-P (79)(1) (21) (6) (11) (35) (4) (0) -
1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-U (51)(1) (14) (4) (7) (22) (3) (0) -
1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS, TURB & GENERATORS"SG-P (54,464)(827) (14,676) (4,341) (7,546) (24,038) (3,016) (20) -
1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS, TURB & GENERATORS"SG-U (22,606)(343) (6,092) (1,802) (3,132) (9,977) (1,252) (8) -
1080000 AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P (35,923)(546) (9,680) (2,863) (4,977) (15,855) (1,989) (13) -
1080000 AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U (7,624)(116) (2,054) (608) (1,056) (3,365) (422) (3) -
1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-P (2,789)(42) (752) (222) (386) (1,231) (154) (1) -
1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-U (16)(0) (4) (1) (2) (7) (1) (0) -
1080000 AC PR DPR EL PL SR 3350000 MISC POWER PLANT EQUIP SG-U (126)(2) (34) (10) (17) (56) (7) (0) -
1080000 AC PR DPR EL PL SR 3351000 MISC POWER PLANT EQUIP - PRODUCTION SG-P (1,454)(22) (392) (116) (201) (642) (81) (1) -
1080000 AC PR DPR EL PL SR 3360000 "ROADS, RAILROADS & BRIDGES"SG-P (10,765)(164) (2,901) (858) (1,491) (4,751) (596) (4) -
1080000 AC PR DPR EL PL SR 3360000 "ROADS, RAILROADS & BRIDGES"SG-U (1,288)(20) (347) (103) (178) (568) (71) (0) -
1080000 AC PR DPR EL PL SR 3402000 LAND RIGHTS SG 11,816 179 3,184 942 1,637 5,215 654 4 -
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 OR (0)- (0) - - - - - -
1080000 AC PR DPR EL PL SR 3410000 STRUCTURES & IMPROVEMENTS SG (20,993)(319) (5,657) (1,673) (2,908) (9,265) (1,162) (8) -
1080000 AC PR DPR EL PL SR 3410000 STRUCTURES & IMPROVEMENTS UT (2)- - - - (2) - - -
1080000 AC PR DPR EL PL SR 3420000 "FUEL HOLDERS,PRODUCERS, ACCES"SG (4,436)(67) (1,195) (354) (615) (1,958) (246) (2) -
1080000 AC PR DPR EL PL SR 3430000 PRIME MOVERS SG (81,413)(1,237) (21,938) (6,488) (11,279) (35,932) (4,508) (30) -
1080000 AC PR DPR EL PL SR 3440000 GENERATORS SG (98,629)(1,498) (26,577) (7,860) (13,664) (43,531) (5,461) (37) -
1080000 AC PR DPR EL PL SR 3440000 GENERATORS UT (10)- - - - (10) - - -
1080000 AC PR DPR EL PL SR 3450000 ACCESSORY ELECTRIC EQUIPMENT SG (11,687)(178) (3,149) (931) (1,619) (5,158) (647) (4) -
1080000 AC PR DPR EL PL SR 3450000 ACCESSORY ELECTRIC EQUIPMENT UT (3)- - - - (3) - - -
1080000 AC PR DPR EL PL SR 3460000 MISCELLANEOUS PWR PLANT EQUIP SG (2,156)(33) (581) (172) (299) (952) (119) (1) -
1080000 AC PR DPR EL PL SR 3502000 LAND RIGHTS SG (48,084)(730) (12,957) (3,832) (6,662) (21,222) (2,663) (18) -
1080000 AC PR DPR EL PL SR 3520000 STRUCTURES & IMPROVEMENTS SG (58,052)(882) (15,643) (4,627) (8,043) (25,622) (3,215) (22) -
1080000 AC PR DPR EL PL SR 3530000 STATION EQUIPMENT SG (535,999)(8,141) (144,435) (42,717) (74,259) (236,567) (29,680) (200) -
1080000 AC PR DPR EL PL SR 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERS SG (43,622)(663) (11,755) (3,477) (6,044) (19,253) (2,416) (16) -
1080000 AC PR DPR EL PL SR 3537000 STATION EQUIPMENT-SUPERVISORY & ALARM SG (6,530)(99) (1,760) (520) (905) (2,882) (362) (2) -
1080000 AC PR DPR EL PL SR 3540000 TOWERS AND FIXTURES SG (391,358)(5,944) (105,459) (31,190) (54,220) (172,729) (21,671) (146) -
1080000 AC PR DPR EL PL SR 3550000 POLES AND FIXTURES SG (429,231)(6,519) (115,664) (34,208) (59,467) (189,444) (23,768) (160) -
1080000 AC PR DPR EL PL SR 3560000 OVERHEAD CONDUCTORS & DEVICES SG (527,267)(8,008) (142,082) (42,022) (73,049) (232,713) (29,197) (197) -
1080000 AC PR DPR EL PL SR 3570000 UNDERGROUND CONDUIT SG (1,385)(21) (373) (110) (192) (611) (77) (1) -
Depreciation Reserve (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 3580000 UNDERGROUND CONDUCTORS & DEVICES SG (3,384)(51) (912) (270) (469) (1,493) (187) (1) -
1080000 AC PR DPR EL PL SR 3590000 ROADS AND TRAILS SG (5,315)(81) (1,432) (424) (736) (2,346) (294) (2) -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS CA (809)(809) - - - - - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS IDU (541)- - - - - (541) - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS OR (2,462)- (2,462) - - - - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS UT (3,319)- - - - (3,319) - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WA (204)- - (204) - - - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WYP (1,552)- - - (1,552) - - - -
1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTS WYU (1,368)- - - (1,368) - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS CA (1,673)(1,673) - - - - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS IDU (910)- - - - - (910) - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS OR (9,132)- (9,132) - - - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS UT (15,731)- - - - (15,731) - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS WA (1,406)- - (1,406) - - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS WYP (4,184)- - - (4,184) - - - -
1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTS WYU (843)- - - (843) - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT CA (10,965)(10,965) - - - - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT IDU (12,434)- - - - - (12,434) - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT OR (100,833)- (100,833) - - - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT UT (154,824)- - - - (154,824) - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WA (27,401)- - (27,401) - - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WYP (44,639)- - - (44,639) - - - -
1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENT WYU (4,142)- - - (4,142) - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM CA (130)(130) - - - - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM IDU (166)- - - - - (166) - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM OR (1,481)- (1,481) - - - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM UT (2,068)- - - - (2,068) - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WA (452)- - (452) - - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYP (820)- - - (820) - - - -
1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARM WYU (33)- - - (33) - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"CA (43,819)(43,819) - - - - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"IDU (50,006)- - - - - (50,006) - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"OR (258,356)- (258,356) - - - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"UT (169,484)- - - - (169,484) - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"WA (77,200)- - (77,200) - - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"WYP (73,211)- - - (73,211) - - - -
1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"WYU (16,206)- - - (16,206) - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES CA (22,797)(22,797) - - - - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES IDU (17,387)- - - - - (17,387) - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES OR (140,037)- (140,037) - - - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES UT (86,683)- - - - (86,683) - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES WA (37,990)- - (37,990) - - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES WYP (44,441)- - - (44,441) - - - -
1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICES WYU (5,986)- - - (5,986) - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT CA (13,287)(13,287) - - - - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT IDU (4,848)- - - - - (4,848) - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT OR (49,557)- (49,557) - - - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT UT (89,321)- - - - (89,321) - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WA (11,310)- - (11,310) - - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WYP (11,342)- - - (11,342) - - - -
1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUIT WYU (3,126)- - - (3,126) - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES CA (13,805)(13,805) - - - - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES IDU (13,492)- - - - - (13,492) - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES OR (97,737)- (97,737) - - - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES UT (209,404)- - - - (209,404) - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES WA (13,852)- - (13,852) - - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES WYP (25,278)- - - (25,278) - - - -
1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICES WYU (14,444)- - - (14,444) - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS CA (30,874)(30,874) - - - - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS IDU (35,243)- - - - - (35,243) - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS OR (255,493)- (255,493) - - - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS UT (170,092)- - - - (170,092) - - -
Depreciation Reserve (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 3680000 LINE TRANSFORMERS WA (66,051)- - (66,051) - - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WYP (49,111)- - - (49,111) - - - -
1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERS WYU (7,799)- - - (7,799) - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD CA (4,332)(4,332) - - - - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD IDU (5,049)- - - - - (5,049) - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD OR (47,040)- (47,040) - - - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD UT (41,256)- - - - (41,256) - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD WA (9,921)- - (9,921) - - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD WYP (7,572)- - - (7,572) - - - -
1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEAD WYU (1,227)- - - (1,227) - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND CA (9,263)(9,263) - - - - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND IDU (14,542)- - - - - (14,542) - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND OR (100,727)- (100,727) - - - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND UT (78,159)- - - - (78,159) - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND WA (23,692)- - (23,692) - - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND WYP (20,824)- - - (20,824) - - - -
1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUND WYU (5,931)- - - (5,931) - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS CA (828)(828) - - - - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS IDU (10,089)- - - - - (10,089) - -
1080000 AC PR DPR EL PL SR 3700000 METERS OR (22,705)- (22,705) - - - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS UT (56,150)- - - - (56,150) - - -
1080000 AC PR DPR EL PL SR 3700000 METERS WA (8,210)- - (8,210) - - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS WYP (8,162)- - - (8,162) - - - -
1080000 AC PR DPR EL PL SR 3700000 METERS WYU (1,669)- - - (1,669) - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES CA (263)(263) - - - - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES IDU (132)- - - - - (132) - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES OR (2,149)- (2,149) - - - - - -
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 (433)- - (433) - - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WYP (831)- - - (831) - - - -
1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISES WYU (142)- - - (142) - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS CA (409)(409) - - - - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS IDU (482)- - - - - (482) - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS OR (12,689)- (12,689) - - - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS UT (13,435)- - - - (13,435) - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS WA (1,787)- - (1,787) - - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYP (4,052)- - - (4,052) - - - -
1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMS WYU (1,289)- - - (1,289) - - - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS IDU (3)- - - - - (3) - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS OR (0)- (0) - - - - - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS SG (0)(0) (0) (0) (0) (0) (0) (0) -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS SO (4)(0) (1) (0) (1) (2) (0) (0) -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS UT (22)- - - - (22) - - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS WYP (10)- - - (10) - - - -
1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTS WYU (5)- - - (5) - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS CA (883)(883) - - - - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS CN (2,554)(59) (788) (174) (185) (1,239) (109) - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS IDU (5,205)- - - - - (5,205) - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS OR (11,076)- (11,076) - - - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SE (246)(4) (62) (19) (38) (109) (15) (0) -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SG (2,883)(44) (777) (230) (399) (1,272) (160) (1) -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS SO (32,342)(702) (9,045) (2,511) (4,218) (14,087) (1,770) (9) -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS UT (13,694)- - - - (13,694) - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WA (7,996)- - (7,996) - - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WYP (1,638)- - - (1,638) - - - -
1080000 AC PR DPR EL PL SR 3900000 STRUCTURES AND IMPROVEMENTS WYU (1,411)- - - (1,411) - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE CA (95)(95) - - - - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE CN (884)(21) (273) (60) (64) (429) (38) - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE IDU (28)- - - - - (28) - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE OR (917)- (917) - - - - - -
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 (865)(13) (233) (69) (120) (382) (48) (0) -
Depreciation Reserve (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 3910000 OFFICE FURNITURE SO (7,214)(157) (2,018) (560) (941) (3,142) (395) (2) -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE UT (360)- - - - (360) - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE WA (42)- - (42) - - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE WYP (269)- - - (269) - - - -
1080000 AC PR DPR EL PL SR 3910000 OFFICE FURNITURE WYU (16)- - - (16) - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CA (11)(11) - - - - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS CN (1,598)(37) (493) (109) (116) (775) (68) - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS IDU (179)- - - - - (179) - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS OR (321)- (321) - - - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SE (13)(0) (3) (1) (2) (6) (1) (0) -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SG (1,330)(20) (359) (106) (184) (587) (74) (0) -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS SO (25,763)(559) (7,205) (2,001) (3,360) (11,221) (1,410) (7) -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS UT (307)- - - - (307) - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WA (134)- - (134) - - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYP (889)- - - (889) - - - -
1080000 AC PR DPR EL PL SR 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERS WYU (25)- - - (25) - - - -
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 OR (2)- (2) - - - - - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT SG (28)(0) (7) (2) (4) (12) (2) (0) -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT SO (64)(1) (18) (5) (8) (28) (3) (0) -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT UT (5)- - - - (5) - - -
1080000 AC PR DPR EL PL SR 3913000 OFFICE EQUIPMENT WYU (4)- - - (4) - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS CA (37)(37) - - - - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS IDU (107)- - - - - (107) - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS OR (841)- (841) - - - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SE (19)(0) (5) (1) (3) (9) (1) (0) -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SG (304)(5) (82) (24) (42) (134) (17) (0) -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS SO (312)(7) (87) (24) (41) (136) (17) (0) -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS UT (1,492)- - - - (1,492) - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS WA (101)- - (101) - - - - -
1080000 AC PR DPR EL PL SR 3920100 1/4 TON MINI-PICKUPS AND VANS WYP (258)- - - (258) - - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES OR (58)- (58) - - - - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES SO (76)(2) (21) (6) (10) (33) (4) (0) -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES UT (197)- - - - (197) - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES WA (6)- - (6) - - - - -
1080000 AC PR DPR EL PL SR 3920200 MID AND FULL SIZE AUTOMOBILES WYP (16)- - - (16) - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK CA (203)(203) - - - - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK IDU (886)- - - - - (886) - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK OR (2,935)- (2,935) - - - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SE (51)(1) (13) (4) (8) (23) (3) (0) -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SG (4,630)(70) (1,248) (369) (641) (2,044) (256) (2) -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK SO (746)(16) (209) (58) (97) (325) (41) (0) -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK UT (4,758)- - - - (4,758) - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WA (993)- - (993) - - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYP (812)- - - (812) - - - -
1080000 AC PR DPR EL PL SR 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCK WYU (257)- - - (257) - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"CA (431)(431) - - - - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"IDU (1,324)- - - - - (1,324) - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"OR (8,267)- (8,267) - - - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SE (165)(2) (42) (13) (25) (73) (10) (0) -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SG (3,696)(56) (996) (295) (512) (1,631) (205) (1) -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SO (223)(5) (62) (17) (29) (97) (12) (0) -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"UT (9,511)- - - - (9,511) - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WA (1,826)- - (1,826) - - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WYP (1,748)- - - (1,748) - - - -
1080000 AC PR DPR EL PL SR 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WYU (382)- - - (382) - - - -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS OR (124)- (124) - - - - - -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS SE (3)(0) (1) (0) (1) (2) (0) (0) -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS SG (2,277)(35) (613) (181) (315) (1,005) (126) (1) -
1080000 AC PR DPR EL PL SR 3920600 DUMP TRUCKS UT (115)- - - - (115) - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS CA (228)(228) - - - - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS IDU (439)- - - - - (439) - -
Depreciation Reserve (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 3920900 TRAILERS OR (1,645)- (1,645) - - - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SE (32)(0) (8) (2) (5) (14) (2) (0) -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SG (758)(12) (204) (60) (105) (335) (42) (0) -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS SO (333)(7) (93) (26) (43) (145) (18) (0) -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS UT (3,326)- - - - (3,326) - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WA (373)- - (373) - - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WYP (1,268)- - - (1,268) - - - -
1080000 AC PR DPR EL PL SR 3920900 TRAILERS WYU (257)- - - (257) - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV CA (78)(78) - - - - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV IDU (47)- - - - - (47) - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV OR (243)- (243) - - - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SE (5)(0) (1) (0) (1) (2) (0) (0) -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SG (453)(7) (122) (36) (63) (200) (25) (0) -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV SO (37)(1) (10) (3) (5) (16) (2) (0) -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV UT (163)- - - - (163) - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WA (59)- - (59) - - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYP (121)- - - (121) - - - -
1080000 AC PR DPR EL PL SR 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATV WYU (18)- - - (18) - - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS OR (238)- (238) - - - - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS SG (346)(5) (93) (28) (48) (153) (19) (0) -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS SO (149)(3) (42) (12) (19) (65) (8) (0) -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS UT (742)- - - - (742) - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS WA (156)- - (156) - - - - -
1080000 AC PR DPR EL PL SR 3921900 OVER-THE-ROAD SEMI-TRACTORS WYP (58)- - - (58) - - - -
1080000 AC PR DPR EL PL SR 3923000 TRANSPORTATION EQUIPMENT SO (1,178)(26) (330) (91) (154) (513) (64) (0) -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT CA (112)(112) - - - - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT IDU (292)- - - - - (292) - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT OR (1,417)- (1,417) - - - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT SG (2,785)(42) (751) (222) (386) (1,229) (154) (1) -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT SO (139)(3) (39) (11) (18) (61) (8) (0) -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT UT (1,736)- - - - (1,736) - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WA (389)- - (389) - - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WYP (561)- - - (561) - - - -
1080000 AC PR DPR EL PL SR 3930000 STORES EQUIPMENT WYU (1)- - - (1) - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"CA (396)(396) - - - - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"IDU (1,181)- - - - - (1,181) - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"OR (5,633)- (5,633) - - - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"SE (78)(1) (20) (6) (12) (34) (5) (0) -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"SG (11,868)(180) (3,198) (946) (1,644) (5,238) (657) (4) -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"SO (1,503)(33) (420) (117) (196) (654) (82) (0) -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"UT (7,490)- - - - (7,490) - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"WA (1,367)- - (1,367) - - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"WYP (1,999)- - - (1,999) - - - -
1080000 AC PR DPR EL PL SR 3940000 "TLS, SHOP, GAR EQUIPMENT"WYU (308)- - - (308) - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT CA (186)(186) - - - - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT IDU (760)- - - - - (760) - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT OR (4,474)- (4,474) - - - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT SE (650)(9) (164) (49) (100) (288) (40) (0) -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT SG (3,768)(57) (1,015) (300) (522) (1,663) (209) (1) -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT SO (2,810)(61) (786) (218) (366) (1,224) (154) (1) -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT UT (3,775)- - - - (3,775) - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WA (765)- - (765) - - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WYP (1,254)- - - (1,254) - - - -
1080000 AC PR DPR EL PL SR 3950000 LABORATORY EQUIPMENT WYU (85)- - - (85) - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW CA (771)(771) - - - - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW IDU (1,699)- - - - - (1,699) - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW OR (8,500)- (8,500) - - - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW SG (351)(5) (95) (28) (49) (155) (19) (0) -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW SO (767)(17) (214) (60) (100) (334) (42) (0) -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW UT (6,731)- - - - (6,731) - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW WA (1,828)- - (1,828) - - - - -
1080000 AC PR DPR EL PL SR 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW WYP (2,805)- - - (2,805) - - - -
Depreciation Reserve (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 3960300 AERIAL LIFT PB TRUCKS, 10000#-16000# GVW WYU (493)- - - (493) - - - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS IDU (124)- - - - - (124) - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS OR (576)- (576) - - - - - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS SG (83)(1) (22) (7) (12) (37) (5) (0) -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS UT (248)- - - - (248) - - -
1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKS WYU (105)- - - (105) - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV CA (383)(383) - - - - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV IDU (1,026)- - - - - (1,026) - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV OR (5,737)- (5,737) - - - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SG (630)(10) (170) (50) (87) (278) (35) (0) -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV SO (593)(13) (166) (46) (77) (258) (32) (0) -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV UT (5,321)- - - - (5,321) - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WA (1,787)- - (1,787) - - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYP (1,435)- - - (1,435) - - - -
1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GV WYU (279)- - - (279) - - - -
1080000 AC PR DPR EL PL SR 3961000 CRANES OR (216)- (216) - - - - - -
1080000 AC PR DPR EL PL SR 3961000 CRANES SG (1,322)(20) (356) (105) (183) (584) (73) (0) -
1080000 AC PR DPR EL PL SR 3961000 CRANES UT (2)- - - - (2) - - -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER OR (448)- (448) - - - - - -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SG (9,485)(144) (2,556) (756) (1,314) (4,186) (525) (4) -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER SO (608)(13) (170) (47) (79) (265) (33) (0) -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER UT (681)- - - - (681) - - -
1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGER WYP (181)- - - (181) - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS CA (453)(453) - - - - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS IDU (1,132)- - - - - (1,132) - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS OR (5,126)- (5,126) - - - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SG (197)(3) (53) (16) (27) (87) (11) (0) -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS SO (695)(15) (194) (54) (91) (303) (38) (0) -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS UT (6,073)- - - - (6,073) - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WA (1,204)- - (1,204) - - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYP (1,199)- - - (1,199) - - - -
1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKS WYU (247)- - - (247) - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR CA (289)(289) - - - - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR IDU (642)- - - - - (642) - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR OR (1,209)- (1,209) - - - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SE (126)(2) (32) (10) (19) (56) (8) (0) -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SG (2,611)(40) (704) (208) (362) (1,152) (145) (1) -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR SO (248)(5) (69) (19) (32) (108) (14) (0) -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR UT (2,166)- - - - (2,166) - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WA (539)- - (539) - - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYP (581)- - - (581) - - - -
1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWR WYU (253)- - - (253) - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT CA (1,827)(1,827) - - - - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT CN (1,685)(39) (520) (115) (122) (817) (72) - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT IDU (5,432)- - - - - (5,432) - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT OR (20,515)- (20,515) - - - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SE (138)(2) (35) (11) (21) (61) (8) (0) -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SG (73,002)(1,109) (19,672) (5,818) (10,114) (32,220) (4,042) (27) -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT SO (39,046)(848) (10,920) (3,032) (5,092) (17,007) (2,137) (10) -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT UT (25,889)- - - - (25,889) - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WA (5,013)- - (5,013) - - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WYP (10,760)- - - (10,760) - - - -
1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENT WYU (2,645)- - - (2,645) - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT CA (246)(246) - - - - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT IDU (254)- - - - - (254) - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT OR (2,070)- (2,070) - - - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SE (71)(1) (18) (5) (11) (31) (4) (0) -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SG (3,206)(49) (864) (256) (444) (1,415) (178) (1) -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT SO (125)(3) (35) (10) (16) (55) (7) (0) -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT UT (1,633)- - - - (1,633) - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WA (429)- - (429) - - - - -
1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENT WYP (510)- - - (510) - - - -
Depreciation Reserve (Actuals)Year End: 12/2021Allocation Method - Factor 2020 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 3972000 MOBILE RADIO EQUIPMENT WYU (91)- - - (91) - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT CA (30)(30) - - - - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT CN (50)(1) (15) (3) (4) (24) (2) - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT IDU (38)- - - - - (38) - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT OR (587)- (587) - - - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SE (3)(0) (1) (0) (0) (1) (0) (0) -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SG (1,503)(23) (405) (120) (208) (663) (83) (1) -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT SO (1,460)(32) (408) (113) (190) (636) (80) (0) -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT UT (605)- - - - (605) - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WA (97)- - (97) - - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WYP (86)- - - (86) - - - -
1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENT WYU (13)- - - (13) - - - -
1080000 Total (9,979,703)(260,348) (2,952,481) (827,430) (1,302,916) (4,084,925) (549,169) (2,433) -
1083000 AC PR DPR-REMOVAL 288351 Reg Liab Contra - Carbon Decomm - ID IDU 1,213 - - - - - 1,213 - -
1083000 AC PR DPR-REMOVAL 288353 Reg Liab Contra - Carbon Decomm - UT UT (17,054)- - - - (17,054) - - -
1083000 AC PR DPR-REMOVAL 288355 Reg Liab Contra - Carbon Decomm - WY WYP (2,834)- - - (2,834) - - - -
1083000 AC PR DPR-REMOVAL 288365 Reg Liab - Steam Decomm - WA WA (3,570)- - (3,570) - - - - -
1083000 Total (22,245)- - (3,570) (2,834) (17,054) 1,213 - -
1085000 AC PR DPR-ACCRUAL 145129 BUILDINGS - ACCUMULATED DEPRECIATION-NON SO 1,380 30 386 107 180 601 76 0 -
1085000 AC PR DPR-ACCRUAL 145131 Accum Depr - Hydro - ID Klamath Adj OTHER 414 - - - - - - - 414
1085000 AC PR DPR-ACCRUAL 145134 Accum Depr - Hydro - WY Klamath Adj OTHER 989 - - - - - - - 989
1085000 AC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONING SG-P (6,611)(100) (1,782) (527) (916) (2,918) (366) (2) -
1085000 AC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONING SG-U (430)(7) (116) (34) (60) (190) (24) (0) -
1085000 AC PR DPR-ACCRUAL 145139 PRODUCTION PLANT-ACCUM DEPRECIATION SG 22,662 344 6,107 1,806 3,140 10,002 1,255 8 -
1085000 AC PR DPR-ACCRUAL 145149 TRANSMISSION PLANT ACCUMULATED DEPR NON-SG 5,342 81 1,440 426 740 2,358 296 2 -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION CA 755 755 - - - - - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION IDU 1,093 - - - - - 1,093 - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION OR 2,592 - 2,592 - - - - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION UT 2,577 - - - - 2,577 - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION WA 616 - - 616 - - - - -
1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATION WYU 1,208 - - - 1,208 - - - -
1085000 Total 32,588 1,103 8,627 2,394 4,293 12,430 2,330 8 1,403
Grand Total (9,969,360)(259,245) (2,943,854) (828,606) (1,301,458) (4,089,548) (545,627) (2,425) 1,403
B18.AMORTIZATION
RESERVE

Amortization Reserve (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 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 (977)- - - - - (977) - -
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG (5,842)(89)(1,574)(466)(809)(2,579)(324)(2)0
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-P (115,770)(1,758)(31,196)(9,226)(16,039)(51,096)(6,411)(43)0
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-U (6,308)(96)(1,700)(503)(874)(2,784)(349)(2)0
1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS UT 32,081 0 0 0 0 32,081 0 0 0
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT OR (126)0 (126)0 0 0 0 0 0
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT SG (17,370)(264)(4,681)(1,384)(2,406)(7,666)(962)(6)0
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT UT (106)0 0 0 0 (106)0 0 0
1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT WYP (202)0 0 0 (202)0 0 0 0
1110000 AC PR AMR EL PT SR 3031050 REGIONAL CONST MGMT SYS SO (11,075)(240)(3,097)(860)(1,444)(4,824)(606)(3)0
1110000 AC PR AMR EL PT SR 3031080 FUEL MGMT SYSTEM SO (3,293)(71)(921)(256)(429)(1,434)(180)(1)0
1110000 AC PR AMR EL PT SR 3031230 AUTOMATE POLE CARD SYSTEM SO (4,410)(96)(1,233)(342)(575)(1,921)(241)(1)0
1110000 AC PR AMR EL PT SR 3031680 DISTRIBUTION AUTOMATION PILOT SO (13,991)(304)(3,913)(1,086)(1,825)(6,094)(766)(4)0
1110000 AC PR AMR EL PT SR 3031830 CUSTOMER SERVICE SYSTEM CN (128,069)(2,978)(39,521)(8,722)(9,281)(62,115)(5,452)0 0
1110000 AC PR AMR EL PT SR 3032040 SAP SO (161,862)(3,514)(45,269)(12,569)(21,107)(70,501)(8,860)(43)0
1110000 AC PR AMR EL PT SR 3032130 PROD & TRANS PLANT SG (464)(7)(125)(37)(64)(205)(26)(0)0
1110000 AC PR AMR EL PT SR 3032140 MINING PLANT SO (317)(7)(89)(25)(41)(138)(17)(0)0
1110000 AC PR AMR EL PT SR 3032150 HYDRO PLANT SO (732)(16)(205)(57)(95)(319)(40)(0)0
1110000 AC PR AMR EL PT SR 3032160 ENGINEERING SMALL SOFTWARE SO (203)(4)(57)(16)(26)(88)(11)(0)0
1110000 AC PR AMR EL PT SR 3032170 EDMS SOFTWARE ACCT 141140 SO (83)(2)(23)(6)(11)(36)(5)(0)0
1110000 AC PR AMR EL PT SR 3032180 AUTOMATED MAPPING PROJECT SO (11)(0)(3)(1)(1)(5)(1)(0)0
1110000 AC PR AMR EL PT SR 3032190 1110000/3032190 SO (1,226)(27)(343)(95)(160)(534)(67)(0)0
1110000 AC PR AMR EL PT SR 3032200 OUTAGE MANAGEMENT SYSTEM SO (34)(1)(9)(3)(4)(15)(2)(0)0
1110000 AC PR AMR EL PT SR 3032220 ENTERPRISE DATA WRHSE - BI RPTG TOOL SO (1,665)(36)(466)(129)(217)(725)(91)(0)0
1110000 AC PR AMR EL PT SR 3032270 ENTERPRISE DATA WAREHOUSE SO (5,877)(128)(1,644)(456)(766)(2,560)(322)(2)0
1110000 AC PR AMR EL PT SR 3032330 FIELDNET PRO METER READING SYST -HRP REP SO (2,908)(63)(813)(226)(379)(1,267)(159)(1)0
1110000 AC PR AMR EL PT SR 3032340 FACILITY INSPECTION REPORTING SYSTEM SO (2,011)(44)(563)(156)(262)(876)(110)(1)0
1110000 AC PR AMR EL PT SR 3032360 2002 GRID NET POWER COST MODELING SO (8,999)(195)(2,517)(699)(1,173)(3,919)(493)(2)0
1110000 AC PR AMR EL PT SR 3032450 MID OFFICE IMPROVEMENT PROJECT SO (10,561)(229)(2,954)(820)(1,377)(4,600)(578)(3)0
1110000 AC PR AMR EL PT SR 3032510 OPERATIONS MAPPING SYSTEM SO (10,386)(225)(2,905)(807)(1,354)(4,524)(569)(3)0
1110000 AC PR AMR EL PT SR 3032530 POLE ATTACHMENT MGMT SYSTEM SO (1,897)(41)(531)(147)(247)(826)(104)(1)0
1110000 AC PR AMR EL PT SR 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONS SO (2,416)(52)(676)(188)(315)(1,052)(132)(1)0
1110000 AC PR AMR EL PT SR 3032600 SINGLE PERSON SCHEDULING SO (13,109)(285)(3,666)(1,018)(1,710)(5,710)(718)(3)0
1110000 AC PR AMR EL PT SR 3032640 TIBCO SOFTWARE SO (6,386)(139)(1,786)(496)(833)(2,781)(350)(2)0
1110000 AC PR AMR EL PT SR 3032680 TRANSMISSION WHOLESALE BILLING SYSTEM SG (1,600)(24)(431)(127)(222)(706)(89)(1)0
1110000 AC PR AMR EL PT SR 3032690 UTILITY INTERNATIONAL FORECASTING MODEL SO (1,310)(28)(366)(102)(171)(571)(72)(0)0
1110000 AC PR AMR EL PT SR 3032710 ROUGE RIVER HYDRO INTANGIBLES SG (100)(2)(27)(8)(14)(44)(6)(0)0
1110000 AC PR AMR EL PT SR 3032740 GADSBY INTANGIBLE ASSETS SG (12)(0)(3)(1)(2)(5)(1)(0)0
1110000 AC PR AMR EL PT SR 3032760 SWIFT 2 IMPROVEMENTS SG (7,493)(114)(2,019)(597)(1,038)(3,307)(415)(3)0
1110000 AC PR AMR EL PT SR 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENT SG (247)(4)(67)(20)(34)(109)(14)(0)0
1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG (71)(1)(19)(6)(10)(31)(4)(0)0
1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U (12)(0)(3)(1)(2)(5)(1)(0)0
1110000 AC PR AMR EL PT SR 3032830 VCPRO - VISUALCOMPUSETPRO XEROX CUST STM SO (2,601)(56)(728)(202)(339)(1,133)(142)(1)0
1110000 AC PR AMR EL PT SR 3032860 WEB SOFTWARE SO (7,255)(157)(2,029)(563)(946)(3,160)(397)(2)0
1110000 AC PR AMR EL PT SR 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETS SG (3,687)(56)(993)(294)(511)(1,627)(204)(1)0
1110000 AC PR AMR EL PT SR 3032990 P8DM - FILENET P8 DOCUMENT MANAGEMENT (E SO (6,069)(132)(1,697)(471)(791)(2,643)(332)(2)0
1110000 AC PR AMR EL PT SR 3033090 STEAM PLANT INTANGIBLE ASSETS SG (32,945)(500)(8,878)(2,626)(4,564)(14,541)(1,824)(12)0
1110000 AC PR AMR EL PT SR 3033190 ITRON METER READING SOFTWARE CN (5,868)(136)(1,811)(400)(425)(2,846)(250)0 0
1110000 AC PR AMR EL PT SR 3033210 ARCFM SOFTWARE SO (3,978)(86)(1,113)(309)(519)(1,733)(218)(1)0
1110000 AC PR AMR EL PT SR 3033220 MONARCH EMS/SCADA SO (16,684)(362)(4,666)(1,296)(2,176)(7,267)(913)(4)0
1110000 AC PR AMR EL PT SR 3033240 IEE - Itron Enterprise Addition CN (3,738)(87)(1,154)(255)(271)(1,813)(159)0 0
1110000 AC PR AMR EL PT SR 3033250 AMI Metering Software CN (16,757)(390)(5,171)(1,141)(1,214)(8,127)(713)0 0
1110000 AC PR AMR EL PT SR 3033260 Big Data & Analytics SO (2,080)(45)(582)(162)(271)(906)(114)(1)0
1110000 AC PR AMR EL PT SR 3033270 CES - Customer Experience System CN (2,089)(49)(645)(142)(151)(1,013)(89)0 0
1110000 AC PR AMR EL PT SR 3033280 MAPAPPS - Mapping Systems Application SO (627)(14)(175)(49)(82)(273)(34)(0)0
1110000 AC PR AMR EL PT SR 3033290 CUSTOMER CONTACTS CN (485)(11)(150)(33)(35)(235)(21)0 0
1110000 AC PR AMR EL PT SR 3033300 SECID - CUST SECURE WEB LOGIN CN (1,085)(25)(335)(74)(79)(526)(46)0 0
Amortization Reserve (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 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 3033310 C&T - ENERGY TRADING SYSTEM SO (18,627)(404)(5,210)(1,446)(2,429)(8,113)(1,020)(5)0
1110000 AC PR AMR EL PT SR 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM)SG (9,993)(152)(2,693)(796)(1,385)(4,411)(553)(4)0
1110000 AC PR AMR EL PT SR 3033370 DISTRIBUTION INTANGIBLES WYP (38)0 0 0 (38)0 0 0 0
1110000 AC PR AMR EL PT SR 3033380 MISCELLANEOUS SMALL SOFTWARE PACKAGES SG (809)(12)(218)(64)(112)(357)(45)(0)0
1110000 AC PR AMR EL PT SR 3033390 RMT TRADE SYSTEM SO (923)(20)(258)(72)(120)(402)(51)(0)0
1110000 AC PR AMR EL PT SR 3033410 M365 SO (402)(9)(112)(31)(52)(175)(22)(0)0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS CA (7)(7)0 0 0 0 0 0 0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS IDU (12)0 0 0 0 0 (12)0 0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS OR (9)0 (9)0 0 0 0 0 0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SE (3)(0)(1)(0)(0)(1)(0)(0)0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SG (25,796)(392)(6,951)(2,056)(3,574)(11,385)(1,428)(10)0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SO (1,144)(25)(320)(89)(149)(498)(63)(0)0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS UT (4)0 0 0 0 (4)0 0 0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS WA (12)0 0 (12)0 0 0 0 0
1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS WYP (190)0 0 0 (190)0 0 0 0
1110000 AC PR AMR EL PT SR 3035320 HYDRO PLANT INTANGIBLES SG (845)(13)(228)(67)(117)(373)(47)(0)0
1110000 AC PR AMR EL PT SR 3035320 HYDRO PLANT INTANGIBLES SG-P (123)(2)(33)(10)(17)(54)(7)(0)0
1110000 AC PR AMR EL PT SR 3035322 ACD–Call Center Automated Call Distribut CN (4,132)(96)(1,275)(281)(299)(2,004)(176)0 0
1110000 AC PR AMR EL PT SR 3035330 OATI-OASIS INTERFACE SO (1,242)(27)(347)(96)(162)(541)(68)(0)0
1110000 AC PR AMR EL PT SR 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P (3,295)(50)(888)(263)(457)(1,454)(182)(1)0
1110000 AC PR AMR EL PT SR 3456000 Electric Equipment - Leasehold Improveme OR (16)0 (16)0 0 0 0 0 0
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR CA (506)(506)0 0 0 0 0 0 0
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR IDU (334)0 0 0 0 0 (334)0 0
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR (4,847)0 (4,847)0 0 0 0 0 0
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO (1,229)(27)(344)(95)(160)(535)(67)(0)0
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR UT (33)0 0 0 0 (33)0 0 0
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA (1,904)0 0 (1,904)0 0 0 0 0
1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP (4,481)0 0 0 (4,481)0 0 0 0
1110000 Total (704,358)(14,932)(209,415)(56,957)(91,642)(292,185)(39,051)(174)0
Grand Total (704,358)(14,932)(209,415)(56,957)(91,642)(292,185)(39,051)(174)0
B19.D.I.T. BALANCE AND
I.T.C

Deferred Income Tax Balance (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 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 488 488 - - - - - - -
1900000 ACM DEF INCM TAXES 287062 DTA 705.347 - ID - Protected PP&E ARAM IDU 2,083 - - - - - 2,083 - -
1900000 ACM DEF INCM TAXES 287063 DTA 705.348 - OR - Protected PP&E ARAM OR 0 - 0 - - - - - -
1900000 ACM DEF INCM TAXES 287064 DTA 705.349 - UT - Protected PP&E ARAM UT 5,684 - - - - 5,684 - - -
1900000 ACM DEF INCM TAXES 287065 DTA 705.350 - WA - Protected PP&E ARAM WA 3,140 - - 3,140 - - - - -
1900000 ACM DEF INCM TAXES 287066 DTA 705.351 - WY - Protected PP&E ARAM WYU 8,468 - - - 8,468 - - - -
1900000 Total 19,863 488 0 3,140 8,468 5,684 2,083 - -
1901000 ACCUM DEF INC TAX 286800 DTA 505.525 PMI Accrued Severance SE 283 4 71 22 43 125 17 0 -
1901000 ACCUM DEF INC TAX 286801 DTA 105.150 PMI CWIP Adjustment SE 511 7 129 39 78 226 31 0 -
1901000 ACCUM DEF INC TAX 287045 DTA 610.155 RL - WA-Plant Closure Cost WA 333 - - 333 - - - - -
1901000 ACCUM DEF INC TAX 287047 DTA 610.150 RL-Bridger Acc Dep&Reclm-OR OR 895 - 895 - - - - - -
1901000 ACCUM DEF INC TAX 287048 DTA 705.425 RL-Bridger Accel Depr- WA WA 627 - - 627 - - - - -
1901000 ACCUM DEF INC TAX 287049 DTA 705.352 RL-Klamath Dams Removal-CA CA 64 64 - - - - - - -
1901000 ACCUM DEF INC TAX 287051 DTA 705.340 RL-Income Tax Deferral-CA OTHER 693 - - - - - - - 693
1901000 ACCUM DEF INC TAX 287053 DTA 705.342 RL-Income Tax Deferral-OR OTHER 1,622 - - - - - - - 1,622
1901000 ACCUM DEF INC TAX 287055 DTA 705.344 RL-Income Tax Deferral-WA OTHER 2,194 - - - - - - - 2,194
1901000 ACCUM DEF INC TAX 287056 DTA 705.345 RL-Income Tax Deferral-WY OTHER 201 - - - - - - - 201
1901000 ACCUM DEF INC TAX 287067 DTA 505.450 PMI Accrued Payroll Taxes SE 124 2 31 9 19 55 8 0 -
1901000 ACCUM DEF INC TAX 287111 DTA 705.287 RL - Prot PP&E EDIT - CA CA 7,993 7,993 - - - - - - -
1901000 ACCUM DEF INC TAX 287112 DTA 705.288 RL - Prot PP&E EDIT - ID IDU 20,493 - - - - - 20,493 - -
1901000 ACCUM DEF INC TAX 287113 DTA 705.289 RL - Prot PP&E EDIT - OR OR 89,707 - 89,707 - - - - - -
1901000 ACCUM DEF INC TAX 287114 DTA 705.290 RL - Prot PP&E EDIT - WA WA 20,946 - - 20,946 - - - - -
1901000 ACCUM DEF INC TAX 287115 DTA 705.291 RL - Prot PP&E EDIT - WY WYP 50,899 - - - 50,899 - - - -
1901000 ACCUM DEF INC TAX 287116 DTA 705.292 RL - Prot PP&E EDIT - UT UT 158,476 - - - - 158,476 - - -
1901000 ACCUM DEF INC TAX 287121 DTA 705.294 RL-NonProt PP&E EDIT-CA CA 379 379 - - - - - - -
1901000 ACCUM DEF INC TAX 287122 DTA 705.295 RL-NonProt PP&E EDIT-ID IDU 0 - - - - - 0 - -
1901000 ACCUM DEF INC TAX 287124 DTA 705.296 RL-NonProt PP&E EDIT-WA WA 5,155 - - 5,155 - - - - -
1901000 ACCUM DEF INC TAX 287125 DTA 705.297 RL-NonProt PP&E EDIT-WY WYP 8,877 - - - 8,877 - - - -
1901000 ACCUM DEF INC TAX 287173 DTA 415.942 RL-Steam Decomm-WA WA 878 - - 878 - - - - -
1901000 ACCUM DEF INC TAX 287174 DTA 705.410 RL-Cholla Decomm-CA CA (12)(12) - - - - - - -
1901000 ACCUM DEF INC TAX 287175 DTA 705.411 RL-Cholla Decomm-ID IDU 619 - - - - - 619 - -
1901000 ACCUM DEF INC TAX 287176 DTA 705.412 RL-Cholla Decomm-OR OR 2,055 - 2,055 - - - - - -
1901000 ACCUM DEF INC TAX 287177 DTA 705.413 RL-Cholla Decomm-UT UT 4,683 - - - - 4,683 - - -
1901000 ACCUM DEF INC TAX 287178 DTA 705.414 RL-Cholla Decomm-WY WYP (38)- - - (38) - - - -
1901000 ACCUM DEF INC TAX 287180 DTA 505.450 - Accrued Payroll Taxes SO 3,086 67 863 240 402 1,344 169 1 -
1901000 ACCUM DEF INC TAX 287191 DTA 705.280 RL Excess Def Inc Taxes CA CA 100 100 - - - - - - -
1901000 ACCUM DEF INC TAX 287192 DTA 705.281 RL Excess Def Inc Taxes ID IDU (0)- - - - - (0) - -
1901000 ACCUM DEF INC TAX 287195 DTA 705.284 RL Excess Def Inc Taxes WA WA 261 - - 261 - - - - -
1901000 ACCUM DEF INC TAX 287196 DTA 705.285 RL Excess Def Inc Taxes WY WYU 0 - - - 0 - - - -
1901000 ACCUM DEF INC TAX 287198 DTA 320.279 FAS 158 Post-Retirement SO 6,465 140 1,808 502 843 2,816 354 2 -
1901000 ACCUM DEF INC TAX 287199 DTA 220.101 Bad Debt BADDEBT (41)(2) (18) (6) (3) (9) (3) - -
1901000 ACCUM DEF INC TAX 287200 DTA 705.267 RL-WA Decoup Mech OTHER 82 - - - - - - - 82
1901000 ACCUM DEF INC TAX 287206 DTA 415.710 RL-WA Accel Depr WA 8,565 - - 8,565 - - - - -
1901000 ACCUM DEF INC TAX 287209 DTA 705.266 RL-Energy Savings Assist-CA OTHER 148 - - - - - - - 148
1901000 ACCUM DEF INC TAX 287211 DTA 425.226 - Deferred Revenue Other OTHER 207 - - - - - - - 207
1901000 ACCUM DEF INC TAX 287212 DTA 705.245-RL-OR Dir Acc 5 yr Opt Out OTHER 1,674 - - - - - - - 1,674
1901000 ACCUM DEF INC TAX 287214 DTA 910.245 - Contra Rec Joint Owners SO 57 1 16 4 7 25 3 0 -
1901000 ACCUM DEF INC TAX 287216 DTA 605.715 Trapper Mine Contract Oblig SE 1,983 29 500 151 304 878 121 1 -
1901000 ACCUM DEF INC TAX 287219 DTA 715.810 Chehalis Mitigation Oblig SG 58 1 16 5 8 25 3 0 -
1901000 ACCUM DEF INC TAX 287220 DTA 720.560 Pension Liab UMWA Withdraw SE 28,304 410 7,129 2,153 4,345 12,536 1,721 10 -
1901000 ACCUM DEF INC TAX 287225 DTA 605.103 ARO/Reg Diff - Trojan - WA WA 15 - - 15 - - - - -
1901000 ACCUM DEF INC TAX 287227 DTA 705.531 RL UT Solar Feed-in Tar - NC OTHER 3,027 - - - - - - - 3,027
1901000 ACCUM DEF INC TAX 287231 DTA 705.519 RL WA Def NPC - Noncurrent OTHER 680 - - - - - - - 680
Deferred Income Tax Balance (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1901000 ACCUM DEF INC TAX 287233 DTA 705.515 RL OR Def NPC - Noncurrent OTHER 1,952 - - - - - - - 1,952
1901000 ACCUM DEF INC TAX 287235 DTA 705.511 RL CA Def NPC - Noncurrent OTHER 575 - - - - - - - 575
1901000 ACCUM DEF INC TAX 287237 DTA 705.755 RL-NONCURRENT RECLASS-OTHER OTHER 86 - - - - - - - 86
1901000 ACCUM DEF INC TAX 287238 DTA 705.420 RL - CA GHG Allowance Rev OTHER 1,526 - - - - - - - 1,526
1901000 ACCUM DEF INC TAX 287252 DTA 705.263 Reg Lia - Sale of REC's-WA OTHER 10 - - - - - - - 10
1901000 ACCUM DEF INC TAX 287253 DTA 705.400 Reg Lia - OR Inj & Dam Reser OR 3,179 - 3,179 - - - - - -
1901000 ACCUM DEF INC TAX 287254 DTA 705.450 Reg Lia - CA Property Ins Re CA 137 137 - - - - - - -
1901000 ACCUM DEF INC TAX 287256 DTA 705.452 Reg Lia - WA Property Ins Re WA (5)- - (5) - - - - -
1901000 ACCUM DEF INC TAX 287257 DTA 705.453 Reg Lia - ID Property Ins Re IDU 275 - - - - - 275 - -
1901000 ACCUM DEF INC TAX 287258 DTA 705.454 Reg Lia - UT Property Ins Re UT 431 - - - - 431 - - -
1901000 ACCUM DEF INC TAX 287259 DTA 705.455 Reg Lia - WY Property Ins Re WYP 227 - - - 227 - - - -
1901000 ACCUM DEF INC TAX 287270 Valuation Allowance for DTA SO (2,718)(59) (760) (211) (354) (1,184) (149) (1) -
1901000 ACCUM DEF INC TAX 287271 DTA 705.336 RL - Sale of RECs - UT OTHER 326 - - - - - - - 326
1901000 ACCUM DEF INC TAX 287272 DTA 705.337 RL - Sale of RECs - WY OTHER 108 - - - - - - - 108
1901000 ACCUM DEF INC TAX 287274 DTA 705.261 Reg Liab-Sale of RECs-OR OTHER 106 - - - - - - - 106
1901000 ACCUM DEF INC TAX 287281 DTA - CA AMT CREDIT OTHER 275 - - - - - - - 275
1901000 ACCUM DEF INC TAX 287298 DTA 205.210 ERC Impairment Reserve SE 502 7 126 38 77 222 31 0 -
1901000 ACCUM DEF INC TAX 287299 DTA 705.265 Reg Liab-OR Energy Conservat OTHER 954 - - - - - - - 954
1901000 ACCUM DEF INC TAX 287302 DTA-610.114 PMI EITF 04-06 PRE STRIPPING SE 1,408 20 355 107 216 624 86 0 -
1901000 ACCUM DEF INC TAX 287304 DTA 610.146 OR REG ASSET/LIAB CONS OR (112)- (112) - - - - - -
1901000 ACCUM DEF INC TAX 287323 DTA 505.400 Bonus Liab. Elec.-Cash Basis SO (0)(0) (0) (0) (0) (0) (0) (0) -
1901000 ACCUM DEF INC TAX 287324 DTA 720.200 Deferred Comp. Accrual - Cas SO 2,134 46 597 166 278 930 117 1 -
1901000 ACCUM DEF INC TAX 287326 DTA 720.500 Severance Accrual - Cash Ba SO 784 17 219 61 102 342 43 0 -
1901000 ACCUM DEF INC TAX 287327 DTA 720.300 Pension/Retirement Accrual -SO 381 8 107 30 50 166 21 0 -
1901000 ACCUM DEF INC TAX 287332 DTA 505.600 Vacation Accrual-Cash Basis SO 7,406 161 2,071 575 966 3,226 405 2 -
1901000 ACCUM DEF INC TAX 287337 DTA 715.105 MCI F.O.G. WIRE LEASE SG 138 2 37 11 19 61 8 0 -
1901000 ACCUM DEF INC TAX 287338 DTA415.110 Def Reg Asset-Transmission Sr SG 561 9 151 45 78 248 31 0 -
1901000 ACCUM DEF INC TAX 287340 DTA 220.100 Bad Debts Allowance - Cash B BADDEBT 4,608 282 2,002 660 299 1,016 349 - -
1901000 ACCUM DEF INC TAX 287341 DTA 910.530 Injuries & Damages Accrual -SO 62,812 1,363 17,567 4,878 8,191 27,359 3,438 17 -
1901000 ACCUM DEF INC TAX 287370 DTA 425.215 Unearned Joint Use Pole Cont SNPD 828 27 227 51 84 397 41 - -
1901000 ACCUM DEF INC TAX 287371 DTA 930.100 Oregon BETC Credits SG 584 9 157 47 81 258 32 0 -
1901000 ACCUM DEF INC TAX 287389 DTA 610.145 RL - DSM OTHER 868 - - - - - - - 868
1901000 ACCUM DEF INC TAX 287415 DTA 205.200 M&S INV SNPD 406 13 111 25 41 195 20 - -
1901000 ACCUM DEF INC TAX 287417 DTA 605.710 ACCRUED FINAL RECLAMATION OTHER 571 - - - - - - - 571
1901000 ACCUM DEF INC TAX 287418 DTA 705.240 Calif Alt. Rate for Energy P OTHER 154 - - - - - - - 154
1901000 ACCUM DEF INC TAX 287430 DTA 505.125 Accrued Royalties SE 3,661 53 922 278 562 1,621 223 1 -
1901000 ACCUM DEF INC TAX 287437 DTA Net Operating Loss Carryforwrd-State SO 66,977 1,454 18,732 5,201 8,734 29,173 3,666 18 -
1901000 ACCUM DEF INC TAX 287441 DTA 605.100 Trojan Decom Cost-Regulatory TROJD 1,272 19 339 101 180 562 72 0 -
1901000 ACCUM DEF INC TAX 287449 DTA Federal Detriment of State NOL SO (14,105)(306) (3,945) (1,095) (1,839) (6,143) (772) (4) -
1901000 ACCUM DEF INC TAX 287460 DTA 720.800 FAS 158 Pension Liability SO 0 0 0 0 0 0 0 0 -
1901000 ACCUM DEF INC TAX 287473 DTA 705.270 Reg Liab OTHER 550 - - - - - - - 550
1901000 ACCUM DEF INC TAX 287474 DTA 705.271 Reg Liab OTHER 123 - - - - - - - 123
1901000 ACCUM DEF INC TAX 287475 DTA 705.272 Reg Liab OTHER 33 - - - - - - - 33
1901000 ACCUM DEF INC TAX 287476 DTA 705.273 Reg Liab OTHER 1,390 - - - - - - - 1,390
1901000 ACCUM DEF INC TAX 287477 DTA 705.274 Reg Liab OTHER 37 - - - - - - - 37
1901000 ACCUM DEF INC TAX 287478 DTA 705.275 Reg Liab OTHER 162 - - - - - - - 162
1901000 ACCUM DEF INC TAX 287482 DTA 205.025 PMI Fuel Cost Adjustment SE 671 10 169 51 103 297 41 0 -
1901000 ACCUM DEF INC TAX 287486 DTA 415.926 RL-Depreciation Decrease-OR OTHER 1,317 - - - - - - - 1,317
1901000 ACCUM DEF INC TAX 287681 DTL 920.110 BRIDGER EXTRACTION TAXES PAY SE 2,318 34 584 176 356 1,027 141 1 -
1901000 ACCUM DEF INC TAX 287706 DTL 610.100 COAL MINE DEVT PMI SE (506)(7) (127) (38) (78) (224) (31) (0) -
1901000 ACCUM DEF INC TAX 287720 DTL 610.100 PMI DEV'T COST AMORT SE (92)(1) (23) (7) (14) (41) (6) (0) -
1901000 ACCUM DEF INC TAX 287722 DTL 505.510 PMI VAC ACCRUAL SE 118 2 30 9 18 52 7 0 -
1901000 ACCUM DEF INC TAX 287723 DTL 205.411 PMI SEC. 263A SE 656 10 165 50 101 291 40 0 -
Deferred Income Tax Balance (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
1901000 ACCUM DEF INC TAX 287726 DTL PMI PP&E SE (4,874)(71) (1,228) (371) (748) (2,159) (296) (2) -
1901000 ACCUM DEF INC TAX 287735 DTL 910.905 PMI COST DEPLETION SE (133)(2) (33) (10) (20) (59) (8) (0) -
1901000 ACCUM DEF INC TAX 287937 DTA 505.601 PMI - Sick Leave Accrual SE 7 0 2 1 1 3 0 0 -
1901000 ACCUM DEF INC TAX 287938 DTA 205.205 Inventory Reserve - PMI SE 569 8 143 43 87 252 35 0 -
1901000 ACCUM DEF INC TAX 287970 DTL 415.815 Insurance Rec Accruals SO (28,336)(615) (7,925) (2,200) (3,695) (12,342) (1,551) (8) -
1901000 Total 556,622 11,812 137,041 48,564 79,889 227,780 29,844 41 21,651
1901090 FAS109 DEF TAX ASS 287374 DTA 100.105 FAS 109 Deferred Tax Liabili WA 0 - - 0 - - - - -
1901090 Total 0 - - 0 - - - - -
2811000 AC DEF TAX-ACCL AM 287960 DTL 105.128 Accel Depr Pollution Cntrl F SG (143,584)(2,181) (38,691) (11,443) (19,892) (63,372) (7,951) (54) -
2811000 Total (143,584)(2,181) (38,691) (11,443) (19,892) (63,372) (7,951) (54) -
2820000 AC DEF INCTX-PROPT 287704 DTL 105.143/165 Basis Diff - Intangibles SNP (111)(2) (30) (8) (14) (50) (6) (0) (0)
2820000 Total (111)(2) (30) (8) (14) (50) (6) (0) (0)
2821000 AC DEF TAX-UTILITY 286605 DTL 105.136 PP&E DITBAL (384)(8) (95) (24) (56) (171) (23) (1) -
2821000 AC DEF TAX-UTILITY 287221 DTA 415.933 RL Contra-Carbon Decomm-ID IDU (298)- - - - - (298) - -
2821000 AC DEF TAX-UTILITY 287222 DTA 415.934 RL Contra-Carbon Decomm-UT UT 4,193 - - - - 4,193 - - -
2821000 AC DEF TAX-UTILITY 287223 DTA 415.935 RL Contra-Carbon Decomm-WY WYP 697 - - - 697 - - - -
2821000 AC DEF TAX-UTILITY 287301 DTA 105.471 UT Klamath Relicensing OTHER 7,888 - - - - - - - 7,888
2821000 AC DEF TAX-UTILITY 287605 DTL PP&E Powertax DITBAL (2,834,614)(62,536) (700,127) (179,084) (414,099) (1,260,310) (166,724) (6,271) -
2821000 AC DEF TAX-UTILITY 287607 DTL PMI PP&E SE (1,954)(28) (492) (149) (300) (865) (119) (1) -
2821000 AC DEF TAX-UTILITY 287766 DTL 610.100N Amort SO 39 1 11 3 5 17 2 0 -
2821000 AC DEF TAX-UTILITY 287771 DTL 110.205 SRC tax depletion SE 94 1 24 7 14 42 6 0 -
2821000 AC DEF TAX-UTILITY 287928 DTL 425.310 Hydro Relicensing Obligation OTHER (3,045)- - - - - - - (3,045)
2821000 Total (2,827,385)(62,570) (700,679) (179,246) (413,739) (1,257,095) (167,155) (6,272) 4,842
2831000 AC DEF IN TX UTIL 286887 DTL 320.286 RA-Pension Settlement-OR OTHER (1,095)- - - - - - - (1,095)
2831000 AC DEF IN TX UTIL 286888 DTL 320.287 RA-Pension Settlement-UT OTHER (438)- - - - - - - (438)
2831000 AC DEF IN TX UTIL 286889 DTL 320.288 RA-Pension Settlement-WY WYU (503)- - - (503) - - - -
2831000 AC DEF IN TX UTIL 286890 DTL 415.100 RA - Equity Adv Group - WA WA (132)- - (132) - - - - -
2831000 AC DEF IN TX UTIL 286891 DTL 415.943-RA-COV19 Bill Assist Prg-OR OTHER (2,660)- - - - - - - (2,660)
2831000 AC DEF IN TX UTIL 286892 DTL 415.944-RA-COV19 Bill Assist Prg-WA OTHER (739)- - - - - - - (739)
2831000 AC DEF IN TX UTIL 286893 DTL 415.755 RA-WA-Maj Mtc Exp-Colstrip WA (64)- - (64) - - - - -
2831000 AC DEF IN TX UTIL 286894 DTL 415.261 RA-Wildland Fire Protect–UT OTHER 245 - - - - - - - 245
2831000 AC DEF IN TX UTIL 286896 DTL 415.734 RA-Cholla Unrec Plant-CA CA (1,054)(1,054) - - - - - - -
2831000 AC DEF IN TX UTIL 286898 DTL 415.736 RA-Cholla Unrec Plant-WY WYP (9,836)- - - (9,836) - - - -
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 286904 DTL 415.520 RA - WA Decoupling Mech OTHER (35)- - - - - - - (35)
2831000 AC DEF IN TX UTIL 286908 DTL 210.201 Property Tax GPS (3,392)(74) (949) (263) (442) (1,477) (186) (1) -
2831000 AC DEF IN TX UTIL 286909 DTL 720.815 Post-Retirement Asset SO (8,110)(176) (2,268) (630) (1,058) (3,532) (444) (2) -
2831000 AC DEF IN TX UTIL 286910 DTL 415.200 RA-OR Transp Elect PilotPgm OTHER (1,413)- - - - - - - (1,413)
2831000 AC DEF IN TX UTIL 286911 DTL 415.430 - RA-Transp Elect Pilot-CA OTHER 54 - - - - - - - 54
2831000 AC DEF IN TX UTIL 286912 DTL 415.431 - RA-Transp Elect Pilot-WA OTHER (145)- - - - - - - (145)
2831000 AC DEF IN TX UTIL 286913 DTL 415.720 RA-OR Community Solar OTHER (479)- - - - - - - (479)
2831000 AC DEF IN TX UTIL 286917 DTL 415.260 RA-Fire Risk Mitigation-CA OTHER (5,475)- - - - - - - (5,475)
2831000 AC DEF IN TX UTIL 286918 DTL 210.175 - Prepaid - FSA O&M - East SG (419)(6) (113) (33) (58) (185) (23) (0) -
2831000 AC DEF IN TX UTIL 286919 DTL 210.170 - Prepaid - FSA O&M - West SG (69)(1) (19) (6) (10) (31) (4) (0) -
2831000 AC DEF IN TX UTIL 286925 DTL 415.728 Contra RA-Cholla U4-OR OTHER 26 - - - - - - - 26
2831000 AC DEF IN TX UTIL 286926 DTL 415.729 Contra RA-Cholla U4-UT UT 304 - - - - 304 - - -
2831000 AC DEF IN TX UTIL 286927 DTL 415.730 Contra RA-Cholla U4-WY WYP 101 - - - 101 - - - -
2831000 AC DEF IN TX UTIL 286928 DTL 415.833 RA-Pension Settlement-CA OTHER (197)- - - - - - - (197)
2831000 AC DEF IN TX UTIL 286929 DTL 415.841 RA-Emerg Svc Prgms-BS-CA OTHER 151 - - - - - - - 151
2831000 AC DEF IN TX UTIL 286930 DTL 415.426-RA-2020 GRC-AMI Meter-OR OTHER (3,408)- - - - - - - (3,408)
2831000 AC DEF IN TX UTIL 286933 DTL 415.645 RA-Oregon OCAT Expense Def OTHER (157)- - - - - - - (157)
2831000 AC DEF IN TX UTIL 286936 DTL 415.255 RA-Wind Test Enrgy Def - WY OTHER (54)- - - - - - - (54)
2831000 AC DEF IN TX UTIL 286938 DTL 415.646 Reg Asset - OR Metro BIT OTHER (6)- - - - - - - (6)
Deferred Income Tax Balance (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2831000 AC DEF IN TX UTIL 287569 DTL 720.800 FAS 158 Pension Liability SO (15,544)(337) (4,347) (1,207) (2,027) (6,771) (851) (4) -
2831000 AC DEF IN TX UTIL 287570 DTL 415.701 CA Deferred Intervenor Fundi OTHER (96)- - - - - - - (96)
2831000 AC DEF IN TX UTIL 287571 DTL 415.702 Reg Asset-Lake Side Liq. Dam WYU (173)- - - (173) - - - -
2831000 AC DEF IN TX UTIL 287576 DTL 430.110 REG ASSET RECLASS OTHER (868)- - - - - - - (868)
2831000 AC DEF IN TX UTIL 287590 DTL 415.840 Reg Asset - Deferred OR Ind OTHER (9)- - - - - - - (9)
2831000 AC DEF IN TX UTIL 287591 DTL 415.301 Environmental Clean-up Accrl WA 747 - - 747 - - - - -
2831000 AC DEF IN TX UTIL 287593 DTL 415.874 Deferred Net Power Costs-WY OTHER (5,130)- - - - - - - (5,130)
2831000 AC DEF IN TX UTIL 287596 DTL 415.892 Deferred Net Power Costs - I OTHER (6,505)- - - - - - - (6,505)
2831000 AC DEF IN TX UTIL 287597 DTL 415.703 Goodnoe Hills Liquidation Da WYP (63)- - - (63) - - - -
2831000 AC DEF IN TX UTIL 287601 DTL 415.677 RA Pref Stock Redemption WA OTHER (7)- - - - - - - (7)
2831000 AC DEF IN TX UTIL 287614 DTL 430.100 Weatherization OTHER (51,023)- - - - - - - (51,023)
2831000 AC DEF IN TX UTIL 287634 DTL 415.300 Environmental Clean-up Accru SO (27,388)(595) (7,660) (2,127) (3,572) (11,929) (1,499) (7) -
2831000 AC DEF IN TX UTIL 287640 DTL 415.680 Deferred Intervener Funding OTHER (625)- - - - - - - (625)
2831000 AC DEF IN TX UTIL 287647 DTL 425.100 IDAHO DEFERRED REGULATORY EX IDU 0 - - - - - 0 - -
2831000 AC DEF IN TX UTIL 287661 DTL 425.360 Hermiston Swap SG (616)(9) (166) (49) (85) (272) (34) (0) -
2831000 AC DEF IN TX UTIL 287662 DTL 210.100 Prepaid Taxes - OR PUC OR (352)- (352) - - - - - -
2831000 AC DEF IN TX UTIL 287664 DTL 210.120 Prepaid Taxes - UT PUC UT (852)- - - - (852) - - -
2831000 AC DEF IN TX UTIL 287665 DTL 210.130 Prepaid Taxes - ID PUC IDU (70)- - - - - (70) - -
2831000 AC DEF IN TX UTIL 287669 DTL 210.180 PRE MEM SO (77)(2) (21) (6) (10) (33) (4) (0) -
2831000 AC DEF IN TX UTIL 287675 DTL 740.100 Post Merger Loss-Reacq Debt SNP (697)(14) (189) (52) (91) (313) (38) (0) (0)
2831000 AC DEF IN TX UTIL 287708 DTL 210.200 PREPAID PROPERTY TAXES GPS (5,295)(115) (1,481) (411) (691) (2,306) (290) (1) -
2831000 AC DEF IN TX UTIL 287738 DTL 320.270 Reg Asset FAS 158 Pension SO (67,544)(1,466) (18,890) (5,245) (8,808) (29,419) (3,697) (18) -
2831000 AC DEF IN TX UTIL 287739 DTL 320.280 Reg Asset FAS 158 Post-Ret SO 319 7 89 25 42 139 17 0 -
2831000 AC DEF IN TX UTIL 287770 DTL 120.205 TRAPPER MINE-EQUITY EARNINGS OTHER (944)- - - - - - - (944)
2831000 AC DEF IN TX UTIL 287781 DTL 415.870 Def CA OTHER (49)- - - - - - - (49)
2831000 AC DEF IN TX UTIL 287840 DTL 415.410 RA Energy West Mining SE (47,792)(692) (12,037) (3,635) (7,336) (21,167) (2,907) (17) -
2831000 AC DEF IN TX UTIL 287841 DTL 415.411 ContraRA DeerCreekAband CA CA 311 311 - - - - - - -
2831000 AC DEF IN TX UTIL 287842 DTL 415.412 ContraRA DeerCreekAband ID IDU 704 - - - - - 704 - -
2831000 AC DEF IN TX UTIL 287843 DTL 415.413 ContraRA DeerCreekAband OR OR 1,985 - 1,985 - - - - - -
2831000 AC DEF IN TX UTIL 287844 DTL 415.414 ContraRA DeerCreekAband UT UT (0)- - - - (0) - - -
2831000 AC DEF IN TX UTIL 287845 DTL 415.415 ContraRA DeerCreekAband WA WA 1,054 - - 1,054 - - - - -
2831000 AC DEF IN TX UTIL 287846 DTL 415.416 ContraRA DeerCreekAband WY WYU 720 - - - 720 - - - -
2831000 AC DEF IN TX UTIL 287848 DTL 320.281 RA Post-Ret Settlement Loss SO (504)(11) (141) (39) (66) (220) (28) (0) -
2831000 AC DEF IN TX UTIL 287849 DTL 415.424 ContraRA DeerCreekAband SE 11,404 165 2,872 867 1,751 5,051 694 4 -
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 287855 DTL 415.421 Contra RA UMWA Pension WA OTHER 1,991 - - - - - - - 1,991
2831000 AC DEF IN TX UTIL 287858 DTL 415.676 RA Pref Stock Redemption-WY OTHER (15)- - - - - - - (15)
2831000 AC DEF IN TX UTIL 287860 DTL 415.855 Reg Asset-CA-Jan10 Storm Cos OTHER (97)- - - - - - - (97)
2831000 AC DEF IN TX UTIL 287861 DTL 415.857 Reg Asset-ID-Def Overburden OTHER (160)- - - - - - - (160)
2831000 AC DEF IN TX UTIL 287864 DTL 415.852 Powerdale Decom Cost Amort-I IDU (0)- - - - - (0) - -
2831000 AC DEF IN TX UTIL 287868 DTL 415.858 Reg Asset-WY-Def Overburden WYP (419)- - - (419) - - - -
2831000 AC DEF IN TX UTIL 287871 DTL 415.866 Reg Asset-OR Solar Feed-In T OTHER (1,148)- - - - - - - (1,148)
2831000 AC DEF IN TX UTIL 287882 DTL 415.876 Deferred Net Power Costs-OR OTHER (11)- - - - - - - (11)
2831000 AC DEF IN TX UTIL 287888 DTL 415.882 Def of Excess RECs WA OTHER (51)- - - - - - - (51)
2831000 AC DEF IN TX UTIL 287896 DTL 415.875 Def Net Power Cost - UT OTHER (22,227)- - - - - - - (22,227)
2831000 AC DEF IN TX UTIL 287897 DTL 425.400 RA - UT Klamath Relicensing OTHER (1,019)- - - - - - - (1,019)
2831000 AC DEF IN TX UTIL 287899 DTL 415.878 RA-UT Liq Damages UT (103)- - - - (103) - - -
2831000 AC DEF IN TX UTIL 287903 DTL 415.879 RA-Liq Damages N2-WY WYP (17)- - - (17) - - - -
2831000 AC DEF IN TX UTIL 287906 DTL 415.863 RA-UT Subscriber Solar Prog UT (472)- - - - (472) - - -
2831000 AC DEF IN TX UTIL 287907 DTL 210.185-Prepaid Aircraft Maint Cost SG (25)(0) (7) (2) (3) (11) (1) (0) -
2831000 AC DEF IN TX UTIL 287908 DTL 210.190 - Prepaid Water Rights SG (99)(2) (27) (8) (14) (44) (5) (0) -
2831000 AC DEF IN TX UTIL 287917 DTL 705.451 - RL - OR Property Ins Res OR (5,705)- (5,705) - - - - - -
2831000 AC DEF IN TX UTIL 287919 DTL 425.105 RA-OR Asset Sale Gain GB-NC OTHER (535)- - - - - - - (535)
Deferred Income Tax Balance (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2831000 AC DEF IN TX UTIL 287935 DTL 415.936 RA - Carbon Plt Decom/Inv SG (389)(6) (105) (31) (54) (172) (22) (0) -
2831000 AC DEF IN TX UTIL 287939 DTL 415.115 RA-UT STEP Pilot Program OTHER 2,671 - - - - - - - 2,671
2831000 AC DEF IN TX UTIL 287942 DTL 430.112 Reg Asset - Other - Balance OTHER (3,362)- - - - - - - (3,362)
2831000 AC DEF IN TX UTIL 287971 DTL 415.868 RA UT Solar Incentive Prog OTHER (2,671)- - - - - - - (2,671)
2831000 AC DEF IN TX UTIL 287975 DTL 415.655 RA - CA GHG Allowances OTHER (717)- - - - - - - (717)
2831000 AC DEF IN TX UTIL 287977 DTL 415.885 RA-NONCURRENT RECLASS-OTHER OTHER (86)- - - - - - - (86)
2831000 AC DEF IN TX UTIL 287981 DTL 415.920 RA-Depreciation Increase-ID IDU (3,427)- - - - - (3,427) - -
2831000 AC DEF IN TX UTIL 287982 DTL 415.921 RA-Depreciation Increase-UT UT (299)- - - - (299) - - -
2831000 AC DEF IN TX UTIL 287983 DTL 415.922 RA-Depreciation Increase-WY WYP (1,033)- - - (1,033) - - - -
2831000 AC DEF IN TX UTIL 287985 DTL 415.924 RA-Carbon Unrec Plant - UT UT (1,193)- - - - (1,193) - - -
2831000 AC DEF IN TX UTIL 287994 DTL 415.929 RA-Carbon Decomm-CA CA (92)(92) - - - - - - -
2831000 AC DEF IN TX UTIL 287996 DTL 415.675 RA Pref Stock Redemption-UT OTHER (45)- - - - - - - (45)
2831000 AC DEF IN TX UTIL 287997 DTL 415.862 RA-CA Mobile Home Park Conv OTHER (53)- - - - - - - (53)
2831000 Total (293,609)(4,157) (49,532) (11,247) (33,753) (75,307) (12,115) (48) (107,452)
Grand Total (2,688,203)(56,610) (651,890) (150,240) (379,041) (1,162,360) (155,301) (6,332) (80,958)
Investment Tax Credit Balance (Actuals)
Year End: 12/2021
Allocation Method - Factor 2020 Protocol(Allocated in Thousands)
Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other
2551000 ACC DEF ITC - FED 285620 Accum Def ITC - Solar Arrays - 2013 SG (111)(2) (30) (9) (15) (49) (6) (0) -
2551000 ACC DEF ITC - FED 285621 Accum Def ITC - Solar Arrays - 2014 SG (76)(1) (20) (6) (11) (33) (4) (0) -
2551000 ACC DEF ITC - FED 285622 Accum Def ITC - Solar Battery UT (1,340)- - - - (1,340) - - -
2551000 ACC DEF ITC - FED 285623 Accum Def ITC - Solar Facility UT (945)- - - - (945) - - -
2551000 Total (2,472)(3) (50) (15) (26) (2,368) (10) (0) -
2552000 ACC DEF ITC-IDAHO 285612 Acc Def Idaho ITC-ID situs ATL IDU (25)- - - - - (25) - -
2552000 Total (25)- - - - - (25) - -
Grand Total (2,497)(3) (50) (15) (26) (2,368) (35) (0) -
B20. CUSTOMER
ADVANCES
Customer Advances (Actuals)
Year End: 12/2021Allocation Method - Factor 2020 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 (11,365) - (11,365) - - - - - -
2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects SG (34,958) (531) (9,420) (2,786) (4,843) (15,429) (1,936) (13) -
2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects UT (73) - - - - (73) - - -
2520000 CUST ADV CONSTRUCT 210553 Transmission Payments Received - Capital SG (5,589) (85) (1,506) (445) (774) (2,467) (309) (2) -
2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE UT (33) - - - - (33) - - -
2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE WA (2) - - (2) - - - - -
2520000 CUST ADV CONSTRUCT 285460 Transm Intercon Deposits - w/3rd Party SG (67,872) (1,031) (18,289) (5,409) (9,403) (29,956) (3,758) (25) -
2520000 Total (119,892) (1,647) (40,580) (8,643) (15,020) (47,958) (6,003) (40) -
Grand Total (119,892) (1,647) (40,580) (8,643) (15,020) (47,958) (6,003) (40) -