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Home My WebLink About20230426Earnings Report.pdf April 26, 2023 VIA ELECTRONIC FILING Idaho Public Utilities Commission 11331 W Chinden Blvd. Building 8 Suite 201A Boise, ID 83714 Attention: Jan Noriyuki Commission Secretary Re: PAC-E-02-03 Rocky Mountain Power Annual Earnings Report Pursuant to the Stipulation between the parties approved by the Commission 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 Power’s results of operations for the Idaho jurisdiction for the twelve months ended December 31, 2022. Informal inquiries may be directed to Mark Alder, Idaho Regulatory Affairs Manager, at (801) 220-2313. Very truly yours, Joelle Steward Senior Vice President of Regulation and Community Solutions Enclosures Idaho Jurisdiction RESULTS OF OPERATIONS For Period Ended December 31, 2022 Idaho Results of Operations December 2022 1. SUMMARY Page 1.0ROCKY MOUNTAIN POWER State of IdahoUnadjusted, Adjusted & Normalized Results of Operations - 2020 Protocol General Rate Case December 2022 (1)(2)(3)(4)(5)(6)(7) Unadjusted Type 1 Total Adjusted Type 2 Total Annualized Type 3 Total Normalized Results Adjustments Actual Results Adjustments Actual Results Adjustments Results 1 Operating Revenues: 2 General Business Revenues 315,325,139 (25,027,466) 290,297,673 - 290,297,673 - 290,297,673 3 Interdepartmental - - - - - - - 4 Special Sales 15,850,475 - 15,850,475 - 15,850,475 16,468,904 32,319,379 5 Other Operating Revenues 13,654,451 (439,148) 13,215,303 81,405 13,296,708 359,309 13,656,016 6 Total Operating Revenues 344,830,064 (25,466,614) 319,363,451 81,405 319,444,855 16,828,213 336,273,068 7 8 Operating Expenses: 9 Steam Production 58,206,256 (870,173) 57,336,082 18,245 57,354,327 (11,481,062) 45,873,266 10 Nuclear Production - - - - - - - 11 Hydro Production 2,203,279 417,818 2,621,097 4,152 2,625,249 71,429 2,696,678 12 Other Power Supply 100,695,992 (2,913,528) 97,782,464 7,335 97,789,800 48,140,819 145,930,619 13 Transmission 13,683,066 - 13,683,066 6,663 13,689,728 361,233 14,050,961 14 Distribution 10,341,382 - 10,341,382 352,990 10,694,371 6,072,500 16,766,871 15 Customer Accounting 3,745,854 - 3,745,854 36,779 3,782,633 909,286 4,691,919 16 Customer Service 380,046 16,171 396,217 18,499 414,716 318,244 732,960 17 Sales - - - - - - - 18 Administrative & General 14,603,012 (1,912,744) 12,690,268 6,510 12,696,777 (4,404,196) 8,292,582 xx19 Total O&M Expenses 203,858,886 (5,262,457) 198,596,429 451,172 199,047,602 39,988,253 239,035,854 xx 20 Depreciation 55,205,822 - 55,205,822 320,606 55,526,428 478,678 56,005,106 21 Amortization 3,232,265 (65,778) 3,166,487 68,358 3,234,845 2,387,482 5,622,327 22 Taxes Other Than Income 8,927,195 1,208,136 10,135,331 - 10,135,331 (201,554) 9,933,777 23 Income Taxes - Federal (3,393,103) (3,955,053) (7,348,155) (74,549) (7,422,705) (6,451,167) (13,873,871) 24 Income Taxes - State 1,605,039 (895,710) 709,329 (16,883) 692,445 (1,200,578) (508,133) 25 Income Taxes - Def Net (1,439,297) (149,887) (1,589,184) (95,633) (1,684,817) 3,141,754 1,456,937 26 Investment Tax Credit Adj.(115,621) - (115,621) - (115,621) - (115,621) 27 Misc Revenue & Expense (73,286) 12,367 (60,919) - (60,919) - (60,919) xx 28 Total Operating Expenses:267,807,900 (9,108,381) 258,699,518 653,071 259,352,589 38,142,868 297,495,457 29 30 Operating Rev For Return:77,022,165 (16,358,232) 60,663,932 (571,666) 60,092,266 (21,314,655) 38,777,612 31 32 Rate Base: 33 Electric Plant In Service 1,803,879,730 2,570,930 1,806,450,660 - 1,806,450,660 31,817,252 1,838,267,912 34 Plant Held for Future Use 119,496 (119,496) - - - - - 35 Misc Deferred Debits 42,624,279 (14,717,450) 27,906,829 - 27,906,829 478,456 28,385,285 36 Elec Plant Acq Adj 154,387 - 154,387 - 154,387 (4,263) 150,124 37 Pensions 5,472,705 (5,472,705) - - - - - 38 Prepayments 5,435,229 - 5,435,229 - 5,435,229 - 5,435,229 39 Fuel Stock 7,984,411 - 7,984,411 - 7,984,411 (499,268) 7,485,143 40 Material & Supplies 16,921,825 - 16,921,825 - 16,921,825 - 16,921,825 41 Working Capital 1,692,526 (16,687) 1,675,839 674 1,676,513 (83,136) 1,593,376 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - xx 44 Total Electric Plant:1,884,284,588 (17,755,408) 1,866,529,180 674 1,866,529,854 31,709,041 1,898,238,895 45 46 Rate Base Deductions: 47 Accum Prov For Deprec (581,153,767) - (581,153,767) - (581,153,767) (857,684) (582,011,451) 48 Accum Prov For Amort (37,913,726) - (37,913,726) - (37,913,726) (43,212) (37,956,938) 49 Accum Def Income Tax (162,831,278) 4,570,244 (158,261,034) 95,633 (158,165,401) (3,311,630) (161,477,031) 50 Unamortized ITC (30,854) - (30,854) - (30,854) - (30,854) 51 Customer Adv For Const (7,580,134) 199,401 (7,380,733) - (7,380,733) - (7,380,733) 52 Customer Service Deposits - - - - - - - 53 Misc Rate Base Deductions (119,561,003) 4,236,229 (115,324,773) - (115,324,773) 12,507,517 (102,817,257) 54 55 Total Rate Base Deductions (909,070,762) 9,005,875 (900,064,888) 95,633 (899,969,255) 8,294,991 (891,674,264) 56 57 Total Rate Base:975,213,826 (8,749,533) 966,464,292 96,307 966,560,599 40,004,031 1,006,564,631 58 59 Return on Rate Base 7.898%6.277%6.217%3.852% xx 60 Return on Equity 10.701%-3.041%7.659%-0.112%7.547%-4.436%3.111% 61 62 TAX CALCULATION: 63 Operating Revenue 73,679,182 (21,358,882) 52,320,300 (758,732) 51,561,568 (25,824,646) 25,736,923 64 Other Deductions 65 Interest (AFUDC)(3,961,882) - (3,961,882) - (3,961,882) - (3,961,882) 66 Interest 22,222,298 (1,019,960) 21,202,338 2,113 21,204,451 877,610 22,082,061 67 Schedule "M" Additions 72,894,373 (375,212) 72,519,162 388,964 72,908,126 3,693,826 76,601,952 68 Schedule "M" Deductions 92,959,865 (984,840) 91,975,025 - 91,975,025 3,436,029 95,411,054 69 Income Before Tax 35,353,275 (19,729,294) 15,623,981 (371,881) 15,252,100 (26,444,458) (11,192,358) 70 71 State Income Taxes 1,605,039 (895,710) 709,329 (16,883) 692,445 (1,200,578) (508,133) 72 Taxable Income 33,748,236 (18,833,584) 14,914,652 (354,997) 14,559,655 (25,243,880) (10,684,225) 73 74 Federal Income Taxes + Other (3,393,103) (3,955,053) (7,348,155) (74,549) (7,422,705) (6,451,167) (13,873,871) (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 (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 (25,027,466) (25,027,466) - - - - - 3 Interdepartmental - - - - - - - 4 Special Sales 16,468,904 - - 16,468,904 - - - 5 Other Operating Revenues 1,565 1,565 - - - - - 6 Total Operating Revenues (8,556,996) (25,025,900) - 16,468,904 - - - 7 8 Operating Expenses: 9 Steam Production (12,332,990) - (180,577) (13,405,637) - - 1,253,223 10 Nuclear Production - - - - - - - 11 Hydro Production 493,399 - 493,399 - - - - 12 Other Power Supply 45,234,626 - 96,199 45,138,428 - - - 13 Transmission 367,895 - 121,280 246,615 - - - 14 Distribution 6,425,489 - 6,425,489 - - - - 15 Customer Accounting 946,065 - 946,065 - - - - 16 Customer Service & Info 352,914 - 352,914 - - - - 17 Sales - - - - - - - 18 Administrative & General (6,310,430) - (4,953,160) - - - (1,357,270) 19 Total O&M Expenses 35,176,968 - 3,301,608 31,979,406 - - (104,047) 20 Depreciation 799,284 - - - 799,284 - - 21 Amortization 2,390,062 - - - 2,477,319 - (87,258) 22 Taxes Other Than Income 1,006,583 - - - - 1,006,583 - 23 Income Taxes: Federal (10,480,769) (5,016,842) (664,339) (3,109,328) (743,970) (1,323,625) 377,336 24 State (2,113,172) (1,136,176) (150,454) (704,177) (168,489) (39,332) 85,456 25 Deferred Income Taxes 2,896,234 - - - 106,853 3,205,137 (415,757) 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense 12,367 - 12,367 - - - - 28 Total Operating Expenses:29,687,557 (6,153,018) 2,499,182 28,165,901 2,470,999 2,848,763 (144,270) 29 30 Operating Rev For Return:(38,244,553) (18,872,882) (2,499,182) (11,696,997) (2,470,999) (2,848,763) 144,270 31 32 Rate Base: 33 Electric Plant In Service 34,388,182 - - - - - 34,388,182 34 Plant Held for Future Use (119,496) - - - - - (119,496) 35 Misc Deferred Debits (14,238,994) - - - (142,974) - (14,096,020) 36 Elec Plant Acq Adj (4,263) - - - - - (4,263) 37 Pensions (5,472,705) - - - - - (5,472,705) 38 Prepayments - - - - - - - 39 Fuel Stock (499,268) - - - - - (499,268) 40 Material & Supplies - - - - - - - 41 Working Capital (99,150) - - - - - (99,150) 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:13,954,307 - - - (142,974) - 14,097,281 45 46 Deductions: 47 Accum Prov For Deprec (857,684) - - - (453,325) - (404,358) 48 Accum Prov For Amort (43,212) - - - (43,212) - - 49 Accum Def Income Tax 1,354,247 - (2,712,063) - 857,462 (681,035) 3,889,883 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const 199,401 - - - - - 199,401 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions 16,743,746 - 11,030,653 - (2,217,889) 7,930,982 0 54 55 Total Deductions:17,396,498 - 8,318,591 - (1,856,965) 7,249,947 3,684,925 56 57 Total Rate Base:31,350,805 - 8,318,591 - (1,999,939) 7,249,947 17,782,206 58 59 60 Estimated ROE impact -7.590%-3.631%-0.602%-2.250%-0.446%-0.653%-0.238% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (47,942,259) (25,025,900) (3,313,976) (15,510,502) (3,276,603) (1,006,583) 191,304 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest (140,237) - - - - (140,237) - 70 Schedule "M" Additions 3,707,579 - - - (25,353) - 3,732,932 72 Schedule "M" Deductions 2,451,189 - - - 409,245 - 2,041,944 73 Income Before Tax (46,545,633) (25,025,900) (3,313,976) (15,510,502) (3,711,201) (866,346) 1,882,292 74 76 State Income Taxes (2,113,172) (1,136,176) (150,454) (704,177) (168,489) (39,332) 85,456 77 Taxable Income (44,432,461) (23,889,725) (3,163,521) (14,806,325) (3,542,713) (827,014) 1,796,836 78 79 Federal Income Taxes (10,480,769) (5,016,842) (664,339) (3,109,328) (743,970) (1,323,625) 377,336 2. RESULTS OF OPERATIONS Page 2.1Rocky Mountain Power RESULTS OF OPERATIONS USER SPECIFIC INFORMATION STATE:IDAHO PERIOD:DECEMBER 2022 FILE:JAM Dec 2022 Results ID PREPARED BY:Revenue Requirement Department DATE:4/24/2023 TIME:8:38:29 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 46.69%4.70%2.194% PREFERRED 0.01%6.75%0.001% COMMON 53.30%9.90%5.277% 100.00%7.471% OTHER INFORMATION The capital structure is calculated using the five quarter average from 12/31/2021 to 12/31/2022. Page 2.22020 PROTOCOLYear-End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS IDAHO Description of Account Summary:Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL 1 Operating Revenues 2 General Business Revenues 2.3 5,096,547,029 4,781,221,890 315,325,139 (25,027,466)290,297,673 3 Interdepartmental 2.3 0 0 0 0 0 4 Special Sales 2.3 293,666,727 277,816,252 15,850,475 16,468,904 32,319,379 5 Other Operating Revenues 2.4 275,158,790 261,504,338 13,654,451 1,565 13,656,016 6 Total Operating Revenues 2.4 5,665,372,545 5,320,542,481 344,830,064 (8,556,996)336,273,068 7 8 Operating Expenses: 9 Steam Production 2.5 960,235,174 902,028,918 58,206,256 (12,332,990)45,873,266 10 Nuclear Production 2.6 0 0 0 0 0 11 Hydro Production 2.7 38,944,065 36,740,786 2,203,279 493,399 2,696,678 12 Other Power Supply 2.8-2.9 1,268,703,847 1,168,007,855 100,695,992 45,234,626 145,930,619 13 Transmission 2.10 239,534,046 225,850,981 13,683,066 367,895 14,050,961 14 Distribution 2.11 225,977,688 215,636,306 10,341,382 6,425,489 16,766,871 15 Customer Accounting 2.11 74,982,389 71,236,535 3,745,854 946,065 4,691,919 16 Customer Service & Infor 2.12 142,437,130 142,057,085 380,046 352,914 732,960 17 Sales 2.12 0 0 0 0 0 18 Administrative & General 2.13 260,158,941 245,555,929 14,603,012 (6,310,430)8,292,582 19 20 Total O & M Expenses 2.14 3,210,973,281 3,007,114,394 203,858,886 35,176,968 239,035,854 21 22 Depreciation 2.14 983,386,465 928,180,642 55,205,822 799,284 56,005,106 23 Amortization 2.15 76,304,635 73,072,371 3,232,265 2,390,062 5,622,327 24 Taxes Other Than Income 2.16 194,545,089 185,617,894 8,927,195 1,006,583 9,933,777 25 Income Taxes - Federal 2.18 (200,476,488)(197,083,385)(3,393,103)(10,480,769)(13,873,871) 26 Income Taxes - State 2.18 (3,095,911)(4,700,950)1,605,039 (2,113,172)(508,133) 27 Income Taxes - Def Net 2.17 124,773,449 126,212,746 (1,439,297)2,896,234 1,456,937 28 Investment Tax Credit Adj.2.16 (1,055,726)(940,105)(115,621)0 (115,621) 29 Misc Revenue & Expense 2.4 (1,060,515)(987,230)(73,286)12,367 (60,919) 30 31 Total Operating Expenses 2.18 4,384,294,278 4,116,486,379 267,807,900 29,687,557 297,495,457 32 33 Operating Revenue for Return 1,281,078,267 1,204,056,102 77,022,165 (38,244,553)38,777,612 34 35 Rate Base: 36 Electric Plant in Service 2.25 32,569,709,205 30,765,829,475 1,803,879,730 34,388,182 1,838,267,912 37 Plant Held for Future Use 2.26 14,174,575 14,055,080 119,496 (119,496)0 38 Misc Deferred Debits 2.27 1,412,125,914 1,369,501,635 42,624,279 (14,238,994)28,385,285 39 Elec Plant Acq Adj 2.16 12,142,663 11,988,275 154,387 (4,263)150,124 40 Pensions 2.26 98,811,687 93,338,983 5,472,705 (5,472,705)0 41 Prepayments 2.27 127,672,670 122,237,441 5,435,229 0 5,435,229 42 Fuel Stock 2.26 128,207,532 120,223,121 7,984,411 (499,268)7,485,143 43 Material & Supplies 2.27 340,088,073 323,166,249 16,921,825 0 16,921,825 44 Working Capital 2.27 54,912,912 53,220,386 1,692,526 (99,150)1,593,376 45 Weatherization Loans 2.26 220,154,049 220,154,049 0 0 0 46 Miscellaneous Rate Base 2.27 0 0 0 0 0 47 48 Total Electric Plant 34,977,999,281 33,093,714,693 1,884,284,588 13,954,307 1,898,238,895 49 50 Rate Base Deductions: 51 Accum Prov For Depr 2.31 (10,630,640,162)(10,049,486,394)(581,153,767)(857,684)(582,011,451) 52 Accum Prov For Amort 2.31 (713,199,409)(675,285,682)(37,913,726)(43,212)(37,956,938) 53 Accum Def Income Taxes 2.28 (2,966,022,070)(2,803,190,792)(162,831,278)1,354,247 (161,477,031) 54 Unamortized ITC 2.29 (2,339,471)(2,308,617)(30,854)0 (30,854) 55 Customer Adv for Const 2.28 (139,612,434)(132,032,300)(7,580,134)199,401 (7,380,733) 56 Customer Service Deposits 2.28 0 0 0 0 0 57 Misc. Rate Base Deductions 2.28 (2,187,749,293)(2,068,188,290)(119,561,003)16,743,746 (102,817,257) 58 59 Total Rate Base Deductions (16,639,562,838)(15,730,492,076)(909,070,762)17,396,498 (891,674,264) 60 61 Total Rate Base 18,338,436,443 17,363,222,617 975,213,826 31,350,805 1,006,564,631 62 63 Return on Rate Base 6.986%7.898%3.852% 64 65 Return on Equity 8.989%10.701%3.111% 66 Net Power Costs 2,061,237,473 123,341,560 138,852,061 67 100 Basis Points in Equity:97,743,866.24 5,197,889.69 5,364,989.48 68 Revenue Requirement Impact 129,610,741 6,892,528 7,114,106 69 Rate Base Decrease (1,300,000,657)(61,652,281)(122,335,534) Page 2.32020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 70 Sales to Ultimate Customers 71 440 Residential Sales 72 0 S 2,078,412,458 1,983,412,057 95,000,401 (6,991,208) 88,009,193 73 74 B1 2,078,412,458 1,983,412,057 95,000,401 (6,991,208) 88,009,193 75 76 442 Commercial & Industrial Sales770S 3,003,620,677 2,783,782,242 219,838,435 (18,018,421) 201,820,014 78 P SE - - - - - 79 PT SG - - - - - 80 81 82 B1 3,003,620,677 2,783,782,242 219,838,435 (18,018,421) 201,820,014 83 84 444 Public Street & Highway Lighting 85 0 S 14,513,894 14,027,591 486,303 (17,837) 468,466 86 0 SO - - - - - 87 B1 14,513,894 14,027,591 486,303 (17,837) 468,466 88 89 445 Other Sales to Public Authority 90 0 S - - - - - 91 92 B1 - - - - - 93 94 448 Interdepartmental 95 DPW S - - - - - 96 GP SO - - - - - 97 B1 - - - - - 9899 Total Sales to Ultimate Customers B1 5,096,547,029 4,781,221,890 315,325,139 (25,027,466) 290,297,673 100 101 102 103 447 Sales for Resale-Non NPC 104 P S 13,501,634 13,501,634 - - - 105 13,501,634 13,501,634 - - - 106 107 447NPC Sales for Resale-NPC 108 P SG 280,165,092 264,314,618 15,850,475 16,468,904 32,319,379 109 P SE - - - - - 110 P SG - - - - - 111 280,165,092 264,314,618 15,850,475 16,468,904 32,319,379 112 113 Total Sales for Resale B1 293,666,727 277,816,252 15,850,475 16,468,904 32,319,379 114 115 449 Provision for Rate Refund 116 P S - - - - - 117 P SG 3,239,918 3,056,618 183,300 - 183,300 118 119 120 B1 3,239,918 3,056,618 183,300 - 183,300 121122 Total Sales from Electricity B1 5,393,453,673 5,062,094,760 331,358,913 (8,558,561) 322,800,352 123 450 Forfeited Discounts & Interest 124 CUST S 8,373,236 7,999,284 373,952 - 373,952 125 CUST SO - - - - - 126 B1 8,373,236 7,999,284 373,952 - 373,952 127 128 451 Misc Electric Revenue 129 CUST S 7,685,047 7,459,341 225,707 - 225,707 130 GP SG - - - - - 131 GP SO - - - - - 132 B1 7,685,047 7,459,341 225,707 - 225,707 133 134 453 Water Sales 135 P SG 4,980 4,698 282 - 282 136 B1 4,980 4,698 282 - 282 137 138 454 Rent of Electric Property 139 DPW S 11,611,814 11,444,994 166,819 - 166,819 140 T SG 4,642,489 4,379,838 262,651 - 262,651 141 T SG - - - - - 142 GP SO 3,239,423 3,060,007 179,416 - 179,416 143 B1 19,493,725 18,884,839 608,887 - 608,887 144 145 146 Page 2.42020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 147 456 Other Electric Revenue 148 DMSC S 23,532,536 23,501,134 31,402 - 31,402 149 CUST CN - - - - - 150 OTHSE SE 33,344,369 31,267,773 2,076,595 (104,148) 1,972,447 151 OTHSO SO 101,949 96,302 5,646 - 5,646 152 OTHSGR SG 179,383,030 169,234,349 10,148,681 105,713 10,254,394 153 154 155 B1 236,361,883 224,099,559 12,262,325 1,565 12,263,890 156 157 Total Other Electric Revenues B1 271,918,872 258,447,720 13,471,151 1,565 13,472,717 158 159 Total Electric Operating Revenues B1 5,665,372,545 5,320,542,481 344,830,064 (8,556,996) 336,273,068 160 161 Summary of Revenues by Factor 162 S 5,161,251,296 4,845,128,277 316,123,018 (25,027,466) 291,095,553 163 CN - - - - - 164 SE 33,344,369 31,267,773 2,076,595 (104,148) 1,972,447 165 SO 3,341,372 3,156,309 185,063 - 185,063 166 SG 467,435,509 440,990,121 26,445,388 16,574,618 43,020,006 167 DGP - - - - - 168169 Total Electric Operating Revenues 5,665,372,545 5,320,542,481 344,830,064 (8,556,996) 336,273,068 170 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 (100) (94) (6) - (6) 187 B6 (100) (94) (6) - (6) 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 262,326 262,326 - - - 199 T SG - - - - - 200 P SG (16,274) (15,353) (921) - (921) 201 P SE - - - - - 202 PTD SO (1,306,468) (1,234,109) (72,359) 66,266 (6,093) 203 P SG - - - (53,899) (53,899) 204 B6 (1,060,415) (987,136) (73,280) 12,367 (60,913) 205206 Total Miscellaneous Revenues (1,060,515) (987,230) (73,286) 12,367 (60,919) 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 CUST S - - - - - 210 B6 - - - - - 211 Total Miscellaneous Expenses - - - - - 212 213 Net Misc Revenue and Expense B6 (1,060,515) (987,230) (73,286) 12,367 (60,919) 214 215 500 Operation Supervision & Engineering 216 P SG 13,620,311 12,849,736 770,576 186,875 957,450 217 P SG - - - - - 218 B2 13,620,311 12,849,736 770,576 186,875 957,450 219 Page 2.52020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 220 501 Fuel Related-Non NPC 221 P S - - - - - 222 P SE 19,679,649 18,454,055 1,225,594 368 1,225,962 223 P SE - - - - - 224 P SE - - - - - 225 P SE - - - - - 226 P SE - - - - - 227 B2 19,679,649 18,454,055 1,225,594 368 1,225,962 228 229 501NPC Fuel Related-NPC 230 P S 764,272 573,616 190,656 (190,656) - 231 P SE 629,005,713 589,832,975 39,172,738 (13,114,132) 26,058,606 232 P SE - - - - - 233 P SE - - - - - 234 P SE - - - - - 235 B2 629,769,985 590,406,591 39,363,394 (13,304,788) 26,058,606 236 237 Total Fuel Related 649,449,634 608,860,646 40,588,988 (13,304,420) 27,284,568 238 239 502 Steam Expenses 240 P SG 81,215,880 76,621,053 4,594,827 - 4,594,827 241 P SG - - - - - 242 B2 81,215,880 76,621,053 4,594,827 - 4,594,827 243 244 503 Steam From Other Sources-Non-NPC 245 P SE - - - - - 246 B2 - - - - - 247 248 503NPC Steam From Other Sources-NPC 249 P SE 6,037,863 5,661,842 376,021 (100,849) 275,173 250 B2 6,037,863 5,661,842 376,021 (100,849) 275,173 251 252 505 Electric Expenses 253 P SG 726,226 685,139 41,087 - 41,087 254 P SG - - - - - 255 B2 726,226 685,139 41,087 - 41,087 256 257 506 Misc. Steam Expense 258 P S - - - 1,610,704 1,610,704 259 P SG 35,516,373 33,507,017 2,009,356 (357,953) 1,651,403 260 P SE - - - - - 261 P SG - - - - - 262 B2 35,516,373 33,507,017 2,009,356 1,252,752 3,262,108 263 264 507 Rents 265 P SG 412,916 389,555 23,361 - 23,361 266 P SG - - - - - 267 B2 412,916 389,555 23,361 - 23,361 268 269 510 Maint Supervision & Engineering 270 P SG 4,940,219 4,660,724 279,495 (512,221) (232,726) 271 P SG - - - - - 272 B2 4,940,219 4,660,724 279,495 (512,221) (232,726) 273 274 275 276 511 Maintenance of Structures 277 P SG 21,967,025 20,724,230 1,242,795 - 1,242,795 278 P SG - - - - - 279 B2 21,967,025 20,724,230 1,242,795 - 1,242,795 280 281 512 Maintenance of Boiler Plant 282 P SG 87,554,667 82,601,220 4,953,447 144,873 5,098,320 283 P SG - - - - - 284 B2 87,554,667 82,601,220 4,953,447 144,873 5,098,320 285 286 513 Maintenance of Electric Plant 287 P SG 45,590,218 43,010,929 2,579,288 - 2,579,288 288 P SG - - - - - 289 B2 45,590,218 43,010,929 2,579,288 - 2,579,288 290 291 514 Maintenance of Misc. Steam Plant 292 P SG 13,203,843 12,456,829 747,014 - 747,014 293 P SG - - - - - 294 B2 13,203,843 12,456,829 747,014 - 747,014 295296 Total Steam Power Generation B2 960,235,174 902,028,918 58,206,256 (12,332,990) 45,873,266 Page 2.62020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER 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 Water 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 Nuclear 341 P SG - - - - - 342 B2 - - - - - 343344 Total Nuclear Power Generation B2 - - - - - 345 346 535 Operation Super & Engineering 347 P DGP - - - - - 348 P SG 8,994,203 8,485,352 508,851 38,949 547,800 349 P SG 2,950,767 2,783,826 166,941 27,487 194,428 350 351 B2 11,944,971 11,269,178 675,792 66,436 742,228 352 353 536 Water For Power 354 P DGP - - - - - 355 P SG 342,132 322,776 19,356 - 19,356 356 P SG - - - - - 357 358 B2 342,132 322,776 19,356 - 19,356 359 360 537 Hydraulic Expenses 361 P DGP - - - - - 362 P SG 4,242,406 4,002,390 240,016 - 240,016 363 P SG 302,955 285,815 17,140 - 17,140 364 365 B2 4,545,360 4,288,205 257,156 - 257,156 366 367 538 Electric Expenses 368 P DGP - - - - - 369 P SG - - - - - 370 P SG - - - - - 371 372 B2 - - - - - 373 Page 2.72020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 374 539 Misc. Hydro Expenses 375 P DGP - - - - - 376 P SG 12,606,635 11,893,408 713,226 - 713,226 377 P SG 7,229,592 6,820,574 409,018 - 409,018 378 379 380 B2 19,836,227 18,713,982 1,122,244 - 1,122,244 381 382 540 Rents (Hydro Generation) 383 P DGP - - - - - 384 P SG 1,971,066 1,859,552 111,514 - 111,514 385 P SG (130,210) (122,844) (7,367) - (7,367) 386 387 B2 1,840,856 1,736,709 104,147 - 104,147 388 389 541 Maint Supervision & Engineering 390 P DGP - - - - - 391 P SG 381 359 22 - 22 392 P SG - - - - - 393 394 B2 381 359 22 - 22 395 396 542 Maintenance of Structures 397 P DGP - - - - - 398 P SG 736,775 695,092 41,683 - 41,683 399 P SG 15,222 14,361 861 - 861 400 401 B2 751,998 709,453 42,545 - 42,545 402 403 404 405 406 543 Maintenance of Dams & Waterways 407 P DGP - - - - - 408 P SG 936,912 883,906 53,006 - 53,006 409 P SG 317,891 299,907 17,985 - 17,985 410 411 B2 1,254,804 1,183,813 70,991 - 70,991 412 413 544 Maintenance of Electric Plant 414 P DGP - - - - - 415 P SG 1,383,972 1,305,673 78,299 - 78,299 416 P SG 313,431 295,699 17,733 - 17,733 417 418 B2 1,697,404 1,601,372 96,031 - 96,031 419 420 545 Maintenance of Misc. Hydro Plant 421 P SG (7,385,140) (6,967,322) (417,818) 417,818 - 422 P SG 3,187,890 3,007,533 180,356 7,502 187,859 423 P SG 927,183 874,727 52,456 1,643 54,099 424 425 B2 (3,270,067) (3,085,062) (185,006) 426,963 241,958 426427 Total Hydraulic Power Generation B2 38,944,065 36,740,786 2,203,279 493,399 2,696,678 428 429 546 Operation Super & Engineering 430 P SG 470,211 443,609 26,602 - 26,602 431 P SG - - - - - 432 B2 470,211 443,609 26,602 - 26,602 433 434 547 Fuel-Non-NPC 435 P SE - - - - - 436 P SE - - - - - 437 B2 - - - - - 438 439 547NPC Fuel-NPC 440 P SE 561,405,815 526,443,012 34,962,803 14,640,389 49,603,192 441 P SE 756,516 709,403 47,114 - 47,114 442 B2 562,162,331 527,152,415 35,009,917 14,640,389 49,650,305 443 444 548 Generation Expense 445 P SG 20,893,690 19,711,620 1,182,071 33,373 1,215,443 446 P SG 856,875 808,396 48,478 - 48,478 447 B2 21,750,565 20,520,016 1,230,549 33,373 1,263,921 448 449 549 Miscellaneous Other 450 P S 56,087 56,087 - 1,671 1,671 451 P SG 3,767,453 3,554,308 213,145 - 213,145 452 P SG 6,132,490 5,785,541 346,949 - 346,949 453 B2 9,956,030 9,395,936 560,094 1,671 561,765 454 455 Page 2.82020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 456 457 458 550 Rents 459 P S 375,530 375,530 - - - 460 P SG 39,898 37,641 2,257 - 2,257 461 P SG 10,793,970 10,183,296 610,674 - 610,674 462 B2 11,209,398 10,596,467 612,931 - 612,931 463 464 551 Maint Supervision & Engineering 465 P SG - - - - - 466 B2 - - - - - 467 468 552 Maintenance of Structures 469 P SG 2,916,454 2,751,454 165,000 - 165,000 470 P SG 101,023 95,308 5,715 - 5,715 471 B2 3,017,477 2,846,762 170,715 - 170,715 472 473 553 Maint of Generation & Electric Plant 474 P SG 7,168,722 6,763,148 405,574 (49,406) 356,168 475 P SG 17,035,350 16,071,567 963,783 - 963,783 476 P SG 215,096 202,927 12,169 - 12,169 477 B2 24,419,168 23,037,642 1,381,526 (49,406) 1,332,120 478 479 554 Maintenance of Misc. Other 480 P SG 2,196,607 2,072,333 124,274 - 124,274 481 P SG 1,219,204 1,150,227 68,977 - 68,977 482 P SG 170,080 160,458 9,622 - 9,622 483 B2 3,585,892 3,383,018 202,874 - 202,874 484485 Total Other Power Generation B2 636,571,072 597,375,864 39,195,208 14,626,027 53,821,235 486 487 488 555 Purchased Power-Non NPC 489 DMSC S (378,872,269) (378,872,269) - - - 490 (378,872,269) (378,872,269) - - - 491 492 555NPC Purchased Power-NPC 493 P S 13,723,629 13,723,629 - 1,591,348 1,591,348 494 P SG 896,744,986 846,011,208 50,733,778 22,293,859 73,027,637 495 P SE 69,728,516 65,386,017 4,342,499 6,612,833 10,955,332 496 Seasonal ContractsP SG - - - - - 497 DGP - - - - - 498 980,197,131 925,120,854 55,076,277 30,498,039 85,574,316 499 500 Total Purchased Power B2 601,324,862 546,248,584 55,076,277 30,498,039 85,574,316 501 502 556 System Control & Load Dispatch 503 P SG 1,682,317 1,587,139 95,178 - 95,178 504 505 B2 1,682,317 1,587,139 95,178 - 95,178 506 507 508 509 557 Other Expenses 510 P S 10,867,449 7,265,035 3,602,414 3,181 3,605,595 511 P SG 33,414,934 31,524,468 1,890,466 107,379 1,997,845 512 P SGCT - - - - - 513 P SE 7,214 6,765 449 - 449 514 P SG - - - - - 515 P TROJP - - - - - 516 517 B2 44,289,597 38,796,268 5,493,329 110,560 5,603,890 518 519 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 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER 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 533534 Total Other Power Supply B2 632,132,775 570,631,991 61,500,784 30,608,600 92,109,384 535536 Total Production Expense B2 2,267,883,086 2,106,777,559 161,105,527 33,395,035 194,500,563 537 538 539 Summary of Production Expense by Factor 540 S (368,249,303) (372,878,373) 4,629,070 3,016,248 7,645,319 541 SG 1,349,511,101 1,273,161,863 76,349,238 22,340,179 98,689,417 542 SE 1,286,621,287 1,206,494,069 80,127,219 8,038,608 88,165,827 543 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 Factor B2 2,267,883,086 2,106,777,559 161,105,527 33,395,035 194,500,563 559 560 Operation Supervision & Engineering 560 T SG 10,931,628 10,313,166 618,462 72,658 691,120 561 562 B2 10,931,628 10,313,166 618,462 72,658 691,120 563 564 561 Load Dispatching 565 T SG 18,120,917 17,095,718 1,025,200 - 1,025,200 566 567 B2 18,120,917 17,095,718 1,025,200 - 1,025,200 568 562 Station Expense 569 T SG 3,905,171 3,684,234 220,937 - 220,937 570 571 B2 3,905,171 3,684,234 220,937 - 220,937 572 573 563 Overhead Line Expense 574 T SG 1,227,690 1,158,233 69,457 - 69,457 575 576 B2 1,227,690 1,158,233 69,457 - 69,457 577 578 564 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 140,205,175 132,273,000 7,932,175 882,525 8,814,700 590 T SE 23,030,080 21,595,830 1,434,250 (635,910) 798,340 591 163,235,255 153,868,831 9,366,425 246,615 9,613,040 592 593 Total Transmission of Electricity by Others B2 163,235,255 153,868,831 9,366,425 246,615 9,613,040 594 595 566 Misc. Transmission Expense 596 T S - - - - - 597 T SG 3,619,002 3,414,255 204,747 - 204,747 598 599 B2 3,619,002 3,414,255 204,747 - 204,747 600 601 567 Rents - Transmission 602 T SG 2,595,723 2,448,869 146,854 - 146,854 603 604 B2 2,595,723 2,448,869 146,854 - 146,854 605 606 568 Maint Supervision & Engineering 607 T SG 1,214,070 1,145,383 68,687 - 68,687 608 609 B2 1,214,070 1,145,383 68,687 - 68,687 610 Page 2.102020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 611 569 Maintenance of Structures 612 T SG 6,167,074 5,818,169 348,905 - 348,905 613 614 B2 6,167,074 5,818,169 348,905 - 348,905 615 616 570 Maintenance of Station Equipment 617 T SG 13,778,397 12,998,878 779,519 - 779,519 618 619 B2 13,778,397 12,998,878 779,519 - 779,519 620 621 571 Maintenance of Overhead Lines 622 T SG 14,478,129 13,659,022 819,107 48,622 867,729 623 624 B2 14,478,129 13,659,022 819,107 48,622 867,729 625 626 572 Maintenance of Underground Lines 627 T SG 140,446 132,500 7,946 - 7,946 628 629 B2 140,446 132,500 7,946 - 7,946 630 631 573 Maint of Misc. Transmission Plant 632 T SG 120,544 113,724 6,820 - 6,820 633 634 B2 120,544 113,724 6,820 - 6,820 635636 Total Transmission Expense B2 239,534,046 225,850,981 13,683,066 367,895 14,050,961 637 638 Summary of Transmission Expense by Factor 639 SE 23,030,080 21,595,830 1,434,250 (635,910) 798,340 640 SG 216,503,966 204,255,150 12,248,816 1,003,805 13,252,621 641 SNPT - - - - - 642 Total Transmission Expense by Factor 239,534,046 225,850,981 13,683,066 367,895 14,050,961 643 580 Operation Supervision & Engineering 644 DPW S 1,840,992 1,674,114 166,879 1,705,172 1,872,051 645 DPW SNPD 13,321,252 12,638,066 683,187 111,509 794,696 646 B2 15,162,245 14,312,179 850,066 1,816,681 2,666,747 647 648 581 Load Dispatching 649 DPW S - - - - - 650 DPW SNPD 15,291,590 14,507,353 784,236 - 784,236 651 B2 15,291,590 14,507,353 784,236 - 784,236 652 653 582 Station Expense 654 DPW S 4,832,648 4,530,750 301,898 - 301,898 655 DPW SNPD 2,071 1,965 106 - 106 656 B2 4,834,720 4,532,715 302,004 - 302,004 657 658 583 Overhead Line Expenses 659 DPW S 9,790,876 9,300,785 490,091 - 490,091 660 DPW SNPD - - - - - 661 B2 9,790,876 9,300,785 490,091 - 490,091 662 663 584 Underground Line Expense 664 DPW S - - - - - 665 DPW SNPD - - - - - 666 B2 - - - - - 667 668 585 Street Lighting & Signal Systems 669 DPW S - - - - - 670 DPW SNPD 278,823 264,523 14,300 - 14,300 671 B2 278,823 264,523 14,300 - 14,300 672 673 586 Meter Expenses 674 DPW S 2,761,700 2,664,692 97,008 - 97,008 675 DPW SNPD - - - - - 676 B2 2,761,700 2,664,692 97,008 - 97,008 677 678 587 Customer Installation Expenses 679 DPW S 19,851,739 18,808,911 1,042,828 - 1,042,828 680 DPW SNPD - - - - - 681 B2 19,851,739 18,808,911 1,042,828 - 1,042,828 682 683 588 Misc. Distribution Expenses 684 DPW S 723,751 564,230 159,521 - 159,521 685 DPW SNPD 307,755 291,972 15,783 - 15,783 686 B2 1,031,506 856,202 175,304 - 175,304 687 688 589 Rents 689 DPW S 3,155,149 3,114,151 40,997 - 40,997 690 DPW SNPD 53,236 50,506 2,730 - 2,730 691 B2 3,208,385 3,164,657 43,728 - 43,728 692 Page 2.112020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 693 590 Maint Supervision & Engineering 694 DPW S (2,952,423) (3,058,995) 106,572 - 106,572 695 DPW SNPD 2,832,386 2,687,126 145,260 - 145,260 696 B2 (120,037) (371,868) 251,832 - 251,832 697 698 591 Maintenance of Structures 699 DPW S 1,948,537 1,822,463 126,074 - 126,074 700 DPW SNPD 83,239 78,970 4,269 - 4,269 701 B2 2,031,776 1,901,433 130,343 - 130,343 702 703 592 Maintenance of Station Equipment 704 DPW S 8,158,283 7,571,124 587,159 - 587,159 705 DPW SNPD 716,128 679,401 36,727 - 36,727 706 B2 8,874,412 8,250,525 623,886 - 623,886 707 593 Maintenance of Overhead Lines 708 DPW S 95,312,528 91,293,631 4,018,898 4,582,409 8,601,307 709 DPW SNPD 2,910,451 2,761,187 149,264 26,399 175,663 710 B2 98,222,980 94,054,818 4,168,161 4,608,808 8,776,970 711 712 594 Maintenance of Underground Lines 713 DPW S 35,881,483 34,876,912 1,004,572 - 1,004,572 714 DPW SNPD 5,436 5,157 279 - 279 715 B2 35,886,919 34,882,069 1,004,850 - 1,004,850 716 717 595 Maintenance of Line Transformers 718 DPW S - - - - - 719 DPW SNPD 963,955 914,518 49,437 - 49,437 720 B2 963,955 914,518 49,437 - 49,437 721 722 596 Maint of Street Lighting & Signal Sys. 723 DPW S 2,451,203 2,395,424 55,779 - 55,779 724 DPW SNPD - - - - - 725 B2 2,451,203 2,395,424 55,779 - 55,779 726 727 597 Maintenance of Meters 728 DPW S 617,790 570,690 47,101 - 47,101 729 DPW SNPD (1,160) (1,101) (59) - (59) 730 B2 616,630 569,589 47,041 - 47,041 731 732 598 Maint of Misc. Distribution Plant 733 DPW S 1,298,422 1,269,478 28,944 - 28,944 734 DPW SNPD 3,539,845 3,358,303 181,543 - 181,543 735 B2 4,838,268 4,627,781 210,487 - 210,487 736737 Total Distribution Expense B2 225,977,688 215,636,306 10,341,382 6,425,489 16,766,871 738 739 740 Summary of Distribution Expense by Factor 741 S 185,672,680 177,398,360 8,274,320 6,287,581 14,561,901 742 SNPD 40,305,008 38,237,946 2,067,062 137,908 2,204,970 743744 Total Distribution Expense by Factor 225,977,688 215,636,306 10,341,382 6,425,489 16,766,871 745 746 901 Supervision 747 CUST S 1,191 1,191 - - - 748 CUST CN 2,852,858 2,732,336 120,522 - 120,522 749 B2 2,854,050 2,733,527 120,522 - 120,522 750 751 902 Meter Reading Expense 752 CUST S 12,944,839 11,403,294 1,541,545 - 1,541,545 753 CUST CN 566,149 542,231 23,918 - 23,918 754 B2 13,510,987 11,945,525 1,565,462 - 1,565,462 755 756 903 Customer Receipts & Collections 757 CUST S 3,230,977 3,040,171 190,807 611,095 801,901 758 CUST CN 37,684,100 36,092,089 1,592,011 58,394 1,650,404 759 B2 40,915,077 39,132,260 1,782,817 669,488 2,452,305 760 761 904 Uncollectible Accounts 762 CUST S 18,539,607 18,227,170 312,436 276,576 589,013 763 P SG - - - - - 764 CUST CN (837,712) (802,322) (35,390) - (35,390) 765 B2 17,701,894 17,424,848 277,046 276,576 553,622 766 767 905 Misc. Customer Accounts Expense 768 CUST S 231 231 - - - 769 CUST CN 150 144 6 - 6 770 B2 381 375 6 - 6 771772 Total Customer Accounts Expense B2 74,982,389 71,236,535 3,745,854 946,065 4,691,919 773 Page 2.122020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 774 Summary of Customer Accts Exp by Factor 775 S 34,716,845 32,672,058 2,044,787 887,671 2,932,458 776 CN 40,265,544 38,564,478 1,701,067 58,394 1,759,460 777 SG - - - - - 778 Total Customer Accounts Expense by Factor 74,982,389 71,236,535 3,745,854 946,065 4,691,919 779 780 907 Supervision 781 CUST S - - - - - 782 CUST CN 1,581 1,514 67 - 67 783 B2 1,581 1,514 67 - 67 784 785 908 Customer Assistance 786 CUST S 135,098,672 135,080,934 17,738 327,401 345,139 787 CUST CN 2,939,272 2,815,099 124,173 9,343 133,516 788 789 790 B2 138,037,944 137,896,033 141,911 336,743 478,654 791 792 909 Informational & Instructional Adv 793 CUST S 1,548,428 1,430,727 117,701 15,483 133,184 794 CUST CN 2,845,175 2,724,978 120,198 688 120,886 795 B2 4,393,603 4,155,704 237,899 16,171 254,069 796 797 910 Misc. Customer Service 798 CUST S - - - - - 799 CUST CN 4,002 3,833 169 - 169 800 801 B2 4,002 3,833 169 - 169 802803 Total Customer Service Expense B2 142,437,130 142,057,085 380,046 352,914 732,960 804 805 806 Summary of Customer Service Exp by Factor 807 S 136,647,099 136,511,660 135,439 342,883 478,322 808 CN 5,790,031 5,545,424 244,607 10,031 254,637 809 810 Total Customer Service Expense by Factor B2 142,437,130 142,057,085 380,046 352,914 732,960 811 812 813 911 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 Advertising Expense 824 CUST S - - - - - 825 CUST CN - - - - - 826 B2 - - - - - 827 828 916 Misc. Sales Expense 829 CUST S - - - - - 830 CUST CN - - - - - 831 B2 - - - - - 832 833 Total Sales Expense B2 - - - - - 834 835 836 Total Sales Expense by Factor 837 S - - - - - 838 CN - - - - - 839 Total Sales Expense by Factor - - - - - 840 841 Total Customer Service Exp Including Sales B2 142,437,130 142,057,085 380,046 352,914 732,960 842 920 Administrative & General Salaries 843 PTD S 281,861 281,861 - 36,156 36,156 844 CUST CN - - - - - 845 PTD SO 74,294,201 70,179,402 4,114,799 71,948 4,186,747 846 B2 74,576,063 70,461,264 4,114,799 108,104 4,222,903 847 848 921 Office Supplies & expenses 849 PTD S 239,162 237,877 1,285 - 1,285 850 CUST CN 91,517 87,651 3,866 - 3,866 851 PTD SO 15,953,353 15,069,773 883,580 73,875 957,454 852 B2 16,284,032 15,395,301 888,731 73,875 962,606 853 Page 2.132020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 854 922 A&G Expenses Transferred 855 PTD S - - - - - 856 CUST CN - - - - - 857 PTD SO (42,850,057) (40,476,798) (2,373,259) - (2,373,259) 858 B2 (42,850,057) (40,476,798) (2,373,259) - (2,373,259) 859 860 923 Outside Services 861 PTD S 4,351,088 4,349,615 1,473 (2) 1,471 862 CUST CN - - - - - 863 PTD SO 36,764,855 34,728,626 2,036,229 (505,270) 1,530,959 864 B2 41,115,943 39,078,241 2,037,702 (505,272) 1,532,430 865 866 924 Property Insurance 867 PT S 12,117,542 12,117,542 - - - 868 PT SG - - - - - 869 PTD SO 4,518,335 4,268,086 250,249 - 250,249 870 B2 16,635,876 16,385,628 250,249 - 250,249 871 872 925 Injuries & Damages 873 PTD S (9,262,303) (9,262,303) - - - 874 PTD SO 111,371,812 105,203,462 6,168,350 (3,150,097) 3,018,253 875 B2 102,109,509 95,941,160 6,168,350 (3,150,097) 3,018,253 876 877 926 Employee Pensions & Benefits 878 LABOR S (16,591,595) (16,765,246) 173,651 (1,510,929) (1,337,278) 879 CUST CN - - - - - 880 LABOR SO 147,304,382 139,145,900 8,158,482 (1,256,084) 6,902,398 881 B2 130,712,787 122,380,654 8,332,133 (2,767,013) 5,565,120 882 883 927 Franchise Requirements 884 DMSC S - - - - - 885 DMSC SO - - - - - 886 B2 - - - - - 887 888 928 Regulatory Commission Expense 889 DMSC S 18,289,086 17,695,802 593,284 (42,961) 550,323 890 P SE - - - - - 891 DMSC SO 1,629,925 1,539,652 90,274 - 90,274 892 FERC SG 6,247,688 5,894,222 353,466 541 354,007 893 B2 26,166,699 25,129,675 1,037,024 (42,420) 994,604 894 895 929 Duplicate Charges 896 LABOR S - - - - - 897 LABOR SO (132,843,856) (125,486,273) (7,357,583) (458) (7,358,041) 898 B2 (132,843,856) (125,486,273) (7,357,583) (458) (7,358,041) 899 900 930 Misc General Expenses 901 PTD S 144,041 144,041 - - - 902 CUST CN - - - - - 903 P SG - - - - - 904 LABOR SO 2,311,703 2,183,669 128,034 (37,248) 90,786 905 B2 2,455,744 2,327,710 128,034 (37,248) 90,786 906 907 931 Rents 908 PTD S 403,347 403,313 34 - 34 909 PTD SO (681,654) (643,901) (37,754) - (37,754) 910 B2 (278,308) (240,588) (37,720) - (37,720) 911 912 935 Maintenance of General Plant 913 G S 531,427 530,883 544 3,438 3,981 914 CUST CN 53,231 50,982 2,249 - 2,249 915 G SO 25,489,852 24,078,091 1,411,760 6,661 1,418,422 916 B2 26,074,510 24,659,957 1,414,553 10,099 1,424,652 917 918 Total Administrative & General Expense B2 260,158,941 245,555,929 14,603,012 (6,310,430) 8,292,582 919 920 Summary of A&G Expense by Factor 921 S 10,503,655 9,733,384 770,270 (1,514,298) (744,027) 922 SO 243,262,850 229,789,690 13,473,161 (4,796,673) 8,676,487 923 SE - - - - - 924 SG 6,247,688 5,894,222 353,466 541 354,007 925 CN 144,749 138,633 6,115 - 6,115 926 Total A&G Expense by Factor 260,158,941 245,555,929 14,603,012 (6,310,430) 8,292,582 927928 Total O&M Expense B2 3,210,973,281 3,007,114,394 203,858,886 35,176,968 239,035,854 929 403SP Steam Depreciation 930 P S (6,748,935) (6,748,935) - - - 931 P SG 50,727,003 47,857,098 2,869,905 - 2,869,905 932 P SG 37,737,165 35,602,167 2,134,998 - 2,134,998 933 P SG 262,108,743 247,279,815 14,828,928 169,606 14,998,534 934 P SG - - - - - 935 B3 343,823,976 323,990,145 19,833,831 169,606 20,003,437 936 Page 2.142020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 937 403NP Nuclear Depreciation 938 P SG - - - - - 939 B3 - - - - - 940 941 403HP Hydro Depreciation 942 P SG 4,086,377 3,855,188 231,189 - 231,189 943 P SG 1,329,942 1,254,700 75,242 - 75,242 944 P SG 18,324,880 17,288,141 1,036,739 37,152 1,073,891 945 P SG 7,735,910 7,298,247 437,663 6,362 444,025 946 B3 31,477,108 29,696,275 1,780,832 43,514 1,824,347 947 948 403OP Other Production Depreciation 949 P S 20,057 20,057 - - - 950 P SG 70,760,197 66,756,905 4,003,292 68,406 4,071,698 951 P SG 4,237,062 3,997,348 239,714 - 239,714 952 P SG 143,862,570 135,723,476 8,139,094 100,833 8,239,927 953 B3 218,879,886 206,497,786 12,382,100 169,239 12,551,338 954 955 403TP Transmission Depreciation 956 T SG 8,281,747 7,813,203 468,544 - 468,544 957 T SG 10,365,854 9,779,401 586,453 - 586,453 958 T SG 118,460,833 111,758,854 6,701,978 165,401 6,867,379 959 B3 137,108,434 129,351,458 7,756,975 165,401 7,922,376 960 961 962 963 403 Distribution Depreciation 964 360 Land & Land Rights DPW S 488,985 463,803 25,182 - 25,182 965 361 Structures DPW S 2,415,399 2,350,705 64,694 - 64,694 966 362 Station Equipment DPW S 27,771,817 26,748,331 1,023,487 - 1,023,487 967 363 Storage Battery EquipmentDPW S - - - - - 968 364 Poles & Towers DPW S 48,980,307 45,392,509 3,587,798 137,393 3,725,191 969 365 OH Conductors DPW S 21,250,374 20,227,859 1,022,515 - 1,022,515 970 366 UG Conduit DPW S 10,178,793 9,884,825 293,968 - 293,968 971 367 UG Conductor DPW S 20,690,940 20,081,314 609,626 - 609,626 972 368 Line Trans DPW S 37,060,373 35,060,025 2,000,348 - 2,000,348 973 369 Services DPW S 22,104,346 20,941,749 1,162,597 - 1,162,597 974 370 Meters DPW S 11,156,569 10,395,501 761,068 - 761,068 975 371 Inst Cust Prem DPW S 458,388 450,842 7,546 - 7,546 976 372 Leased Property DPW S - - - - - 977 373 Street Lighting DPW S 2,244,663 2,210,062 34,600 - 34,600 978 B3 204,800,954 194,207,526 10,593,429 137,393 10,730,822 979 980 403GP General Depreciation 981 G-SITUS S 15,964,041 14,842,240 1,121,802 2,129 1,123,931 982 PT SG 6,539 6,169 370 - 370 983 PT SG 34,736 32,771 1,965 - 1,965 984 P SE 113,500 106,432 7,068 - 7,068 985 CUST CN 919,375 880,535 38,840 - 38,840 986 G-SG SG 10,718,519 10,112,114 606,405 2,608 609,014 987 PTD SO 19,530,122 18,448,443 1,081,680 109,393 1,191,073 988 G-SG SG 9,274 8,749 525 - 525 989 G-SG SG - - - - - 990 B3 47,296,107 44,437,452 2,858,655 114,131 2,972,786 991 992 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 ARO Depreciation 1005 P S - - - - - 1006 B3 - - - - - 1007 10081009 Total Depreciation Expense B3 983,386,465 928,180,642 55,205,822 799,284 56,005,106 1010 1011 Summary S 214,036,118 202,320,887 11,715,230 139,522 11,854,753 1012 DGP - - - - - 1013 DGU - - - - - 1014 SG 748,787,349 706,424,346 42,363,004 550,368 42,913,372 1015 SO 19,530,122 18,448,443 1,081,680 109,393 1,191,073 1016 CN 919,375 880,535 38,840 - 38,840 1017 SE 113,500 106,432 7,068 - 7,068 1018 SSGCH - - - - - 1019 SSGCT - - - - - 1020 Total Depreciation Expense By Factor 983,386,465 928,180,642 55,205,822 799,284 56,005,106 Page 2.152020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1021 1022 404GP Amort of LT Plant - Leasehold Improvements 1023 I-SITUS S 324,107 324,107 - - - 1024 I-SG SG - - - - - 1025 PTD SO 108,292 102,294 5,998 - 5,998 1026 P SG - - - - - 1027 CUST CN - - - - - 1028 P SG - - - - - 1029 B4 432,399 426,401 5,998 - 5,998 1030 1031 404SP Amort of LT Plant - Cap Lease Steam 1032 P SG - - - - - 1033 P SG - - - - - 1034 B4 - - - - - 1035 1036 404IP Amort of LT Plant - Intangible Plant 1037 I-SITUS S 4,534,081 4,511,342 22,739 - 22,739 1038 P SE 1,821 1,708 113 - 113 1039 I-SG SG 14,434,542 13,617,901 816,641 - 816,641 1040 PTD SO 25,475,273 24,064,320 1,410,953 102,423 1,513,376 1041 CUST CN 15,805,464 15,137,743 667,721 9,148 676,869 1042 I-SG SG 2,697,182 2,544,587 152,594 - 152,594 1043 I-SG SG 324,238 305,894 18,344 - 18,344 1044 P SG 78,646 74,196 4,449 - 4,449 1045 I-SG SG - - - - - 1046 I-SG SG - - - - - 1047 P SG 12,470 11,765 706 - 706 1048 B4 63,363,717 60,269,456 3,094,261 111,570 3,205,831 1049 1050 404MP Amort of LT Plant - Mining Plant 1051 P SE - - - - - 1052 B4 - - - - - 1053 1054 404OP Amort of LT Plant - Other Plant 1055 P S 40,954 40,954 - - - 1056 B4 40,954 40,954 - - - 1057 1058 1059 404HP Amortization of Other Electric Plant 1060 P SG 312,727 295,034 17,693 - 17,693 1061 P SG - - - - - 1062 P SG - - - - - 1063 B4 312,727 295,034 17,693 - 17,693 1064 1065 Total Amortization of Limited Term Plant B4 64,149,797 61,031,845 3,117,952 111,570 3,229,522 1066 1067 1068 405 Amortization of Other Electric Plant 1069 GP S - - - - - 1070 1071 B4 - - - - - 1072 1073 406 Amortization of Plant Acquisition Adj 1074 P S 301,635 301,635 - - - 1075 P SG - - - - - 1076 P SG - - - - - 1077 P SG 831,209 784,183 47,026 (86,516) (39,490) 1078 P SO - - - - - 1079 B4 1,132,844 1,085,818 47,026 (86,516) (39,490) 1080 407 Amort of Prop Losses, Unrec Plant, etc 1081 DPW S 10,995,321 10,929,543 65,778 2,299,971 2,365,749 1082 GP SO - - - - - 1083 P SG-P - - - - - 1084 P SE - - - - - 1085 P SG 26,673 25,164 1,509 65,037 66,546 1086 P TROJP - - - - - 1087 B4 11,021,995 10,954,708 67,287 2,365,008 2,432,295 1088 1089 Total Amortization Expense B4 76,304,635 73,072,371 3,232,265 2,390,062 5,622,327 1090 1091 1092 1093 Summary of Amortization Expense by Factor 1094 S 16,196,099 16,107,582 88,517 2,299,971 2,388,488 1095 SE 1,821 1,708 113 - 113 1096 TROJP - - - - - 1097 DGP - - - - - 1098 DGU - - - - - 1099 SO 25,583,565 24,166,614 1,416,951 102,423 1,519,373 1100 SSGCT - - - - - 1101 SSGCH - - - - - 1102 SG-P - - - - - 1103 CN 15,805,464 15,137,743 667,721 9,148 676,869 1104 SG 18,717,687 17,658,724 1,058,962 (21,479) 1,037,483 1105 Total Amortization Expense by Factor 76,304,635 73,072,371 3,232,265 2,390,062 5,622,327 Page 2.162020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1106 408 Taxes Other Than Income 1107 DMSC S 33,555,624 33,555,624 - - - 1108 GP GPS 142,569,971 134,673,705 7,896,266 954,405 8,850,671 1109 GP SO 15,013,958 14,182,407 831,551 - 831,551 1110 P SE 1,176,461 1,103,194 73,267 - 73,267 1111 P SG 2,229,076 2,102,965 126,111 52,177 178,289 1112 DMSC OPRV-ID - - - - - 1113 GP EXCTAX - - - - - 1114 GP SG - - - - - 1115 1116 1117 1118 Total Taxes Other Than Income B5 194,545,089 185,617,894 8,927,195 1,006,583 9,933,777 1119 1120 1121 41140 Deferred Investment Tax Credit - Fed 1122 PTD DGU (1,055,726) (940,105) (115,621) - (115,621) 1123 1124 B7 (1,055,726) (940,105) (115,621) - (115,621) 1125 1126 41141 Deferred Investment Tax Credit - Idaho 1127 PTD DGU - - - - - 1128 1129 B7 - - - - - 11301131 Total Deferred ITC B7 (1,055,726) (940,105) (115,621) - (115,621) 1132 1133 1134 427 Interest on Long-Term Debt 1135 GP S - - - (140,237) (140,237) 1136 GP SNP 404,320,904 381,752,072 22,568,832 - 22,568,832 1137 B6 404,320,904 381,752,072 22,568,832 (140,237) 22,428,595 1138 1139 428 Amortization of Debt Disc & Exp 1140 GP SNP 4,900,848 4,627,287 273,561 - 273,561 1141 B6 4,900,848 4,627,287 273,561 - 273,561 1142 1143 429 Amortization of Premium on Debt 1144 GP SNP (2,718) (2,566) (152) - (152) 1145 B6 (2,718) (2,566) (152) - (152) 1146 1147 431 Other Interest Expense 1148 NUTIL OTH - - - - - 1149 GP SO - - - - - 1150 GP SNP 20,255,502 19,124,858 1,130,644 - 1,130,644 1151 B6 20,255,502 19,124,858 1,130,644 - 1,130,644 1152 1153 432 AFUDC - Borrowed 1154 GP SNP (31,361,791) (29,611,204) (1,750,587) - (1,750,587) 1155 (31,361,791) (29,611,204) (1,750,587) - (1,750,587) 11561157 Total Elec. Interest Deductions for Tax B6 398,112,744 375,890,447 22,222,298 (140,237) 22,082,061 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 Tax B6 398,112,744 375,890,447 22,222,298 (140,237) 22,082,061 1168 1169 1170 419 Interest & Dividends 1171 GP S - - - - - 1172 GP SNP (70,977,165) (67,015,283) (3,961,882) - (3,961,882) 1173 Total Operating Deductions for Tax B6 (70,977,165) (67,015,283) (3,961,882) - (3,961,882) 1174 1175 1176 41010 Deferred Income Tax - Federal-DR 1177 GP S 54,632,247 55,924,582 (1,292,335) (313,968) (1,606,303) 1178 CUST CN - - - - - 1179 PT SG - - - - - 1180 LABOR SO (4,555,543) (4,303,233) (252,310) 162,685 (89,625) 1181 GP SNP 25,161,670 23,757,168 1,404,502 - 1,404,502 1182 P SE 4,497,993 4,217,870 280,123 (7,446) 272,677 1183 PT SG 42,620,119 40,208,865 2,411,254 561,355 2,972,609 1184 P SGCT - - - - - 1185 GP GPS 31,583,219 29,833,976 1,749,243 - 1,749,243 1186 TAXDEPR TAXDEPR 331,801,443 313,308,460 18,492,983 - 18,492,983 1187 CUST BADDEBT - - - - - 1188 CUST SCHMDEXP - - - - - 1189 P IBT - - - - - 1190 DPW SNPD (21,753) (20,637) (1,116) - (1,116) 1191 B7 485,719,395 462,927,051 22,792,344 402,626 23,194,970 Page 2.172020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1192 1193 1194 1195 41110 Deferred Income Tax - Federal-CR 1196 GP S (39,165,670) (32,842,162) (6,323,508) 2,564,802 (3,758,706) 1197 P SE (2,471,989) (2,318,040) (153,949) 100,165 (53,784) 1198 P SG - - - - - 1199 GP SNP (15,335,821) (14,479,789) (856,032) - (856,032) 1200 PT SG (23,310) (21,991) (1,319) (129,083) (130,402) 1201 DPW CIAC (31,411,117) (29,800,183) (1,610,934) - (1,610,934) 1202 LABOR SO (5,878,791) (5,553,193) (325,598) (40,026) (365,624) 1203 PT SNPD (649,785) (616,460) (33,325) - (33,325) 1204 CUST CN - - - (2,249) (2,249) 1205 P SGCT - - - - - 1206 BOOKDEPR SCHMDEXP (266,704,810) (251,732,407) (14,972,403) - (14,972,403) 1207 P TROJD 54,067 50,953 3,114 - 3,114 1208 CUST BADDEBT (171,003) (168,327) (2,676) - (2,676) 1209 GP GPS 812,283 767,295 44,988 - 44,988 1210 1211 B7 (360,945,946) (336,714,305) (24,231,641) 2,493,608 (21,738,033) 12121213 Total Deferred Income Taxes B7 124,773,449 126,212,746 (1,439,297) 2,896,234 1,456,937 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 14,943 14,012 931 - 931 1226 LABOR SNP - - - - - 1227 SCHMAP-SO SO 2,383,527 2,251,515 132,012 - 132,012 1228 SCHMAP SG - - - - - 1229 BOOKDEPR SCHMDEXP 142,528 134,527 8,001 - 8,001 1230 B6 2,540,998 2,400,054 140,944 - 140,944 1231 1232 SCHMAT Additions - Temporary 1233 SCHMAT-SITUSS (281,413,841) (281,325,960) (87,881) 3,418,015 3,330,133 1234 P SG - - - - - 1235 DPW CIAC 127,757,058 121,204,976 6,552,082 - 6,552,082 1236 SCHMAT-SNPSNP 62,374,714 58,893,013 3,481,701 - 3,481,701 1237 P TROJD (219,902) (207,237) (12,665) - (12,665) 1238 P SGCT - - - - - 1239 SCHMAT-SE SE 10,054,212 9,428,064 626,149 (407,396) 218,753 1240 P SG 171,659 161,947 9,712 525,015 534,727 1241 CUST CN - - - 9,148 9,148 1242 SCHMAT-SO SO 23,910,541 22,586,251 1,324,290 162,797 1,487,087 1243 SCHMAT-SNPSNPD 2,642,844 2,507,304 135,540 - 135,540 1244 DPW BADDEBT 695,513 684,628 10,885 - 10,885 1245 SCHMAT-GPSGPS (3,303,765) (3,120,785) (182,980) - (182,980) 1246 BOOKDEPR SCHMDEXP 1,084,756,780 1,023,860,182 60,896,598 - 60,896,598 1247 B6 1,027,425,813 954,672,384 72,753,429 3,707,579 76,461,008 1248 1249 TOTAL SCHEDULE - M ADDITIONS B6 1,029,966,811 957,072,438 72,894,373 3,707,579 76,601,952 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 4,039,200 3,787,650 251,550 - 251,550 1259 PTD SNP 107,935 101,910 6,025 - 6,025 1260 BOOKDEPR SCHMDEXP - - - - - 1261 P SG - - - - - 1262 SCHMDP-SO SO - - - - - 1263 B6 4,147,135 3,889,560 257,575 - 257,575 1264 1265 SCHMDT Deductions - Temporary 1266 GP S 222,203,327 227,459,595 (5,256,268) (463,383) (5,719,651) 1267 DPW BADDEBT - - - - - 1268 SCHMDT-SNPSNP 102,338,957 96,626,488 5,712,469 - 5,712,469 1269 SCHMDT CN - - - - - 1270 SCHMDT SG - - - - - 1271 CUST DGP - - - - - 1272 P SE 18,294,496 17,155,165 1,139,331 (30,284) 1,109,047 1273 SCHMDT-SG SG 173,346,949 163,539,762 9,807,187 2,283,175 12,090,362 1274 SCHMDT-GPSGPS 128,457,042 121,342,424 7,114,618 - 7,114,618 1275 SCHMDT-SO SO (18,528,573) (17,502,364) (1,026,209) 661,680 (364,528) 1276 TAXDEPR TAXDEPR 1,349,521,462 1,274,305,763 75,215,699 - 75,215,699 1277 DPW SNPD (88,476) (83,938) (4,538) - (4,538) 1278 B6 1,975,545,184 1,882,842,894 92,702,290 2,451,189 95,153,479 Page 2.182020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1279 1280 TOTAL SCHEDULE - M DEDUCTIONS B6 1,979,692,318 1,886,732,453 92,959,865 2,451,189 95,411,054 12811282 TOTAL SCHEDULE - M ADJUSTMENTS B6 (949,725,507) (929,660,015) (20,065,492) 1,256,390 (18,809,102) 1283 1284 1285 1286 40911 State Income Taxes 1287 IBT (3,095,911) (4,700,950) 1,605,039 (2,113,172) (508,133) 1288 IBT SE - - - - - 1289 PTC P SG - - - - - 1290 IBT IBT - - - - - 1291 Total State Tax Expense (3,095,911) (4,700,950) 1,605,039 (2,113,172) (508,133) 1292 1293 1294 Calculation of Taxable Income: 1295 Operating Revenues 5,665,372,545 5,320,542,481 344,830,064 (8,556,996) 336,273,068 1296 Operating Deductions: 1297 O & M Expenses 3,210,973,281 3,007,114,394 203,858,886 35,176,968 239,035,854 1298 Depreciation Expense 983,386,465 928,180,642 55,205,822 799,284 56,005,106 1299 Amortization Expense 76,304,635 73,072,371 3,232,265 2,390,062 5,622,327 1300 Taxes Other Than Income 194,545,089 185,617,894 8,927,195 1,006,583 9,933,777 1301 Interest & Dividends (AFUDC-Equity)(70,977,165) (67,015,283) (3,961,882) - (3,961,882) 1302 Misc Revenue & Expense (1,060,515) (987,230) (73,286) 12,367 (60,919) 1303 Total Operating Deductions 4,393,171,789 4,125,982,789 267,189,000 39,385,263 306,574,264 1304 Other Deductions: 1305 Interest Deductions 398,112,744 375,890,447 22,222,298 (140,237) 22,082,061 1306 Interest on PCRBS - - - - - 1307 Schedule M Adjustments (949,725,507) (929,660,015) (20,065,492) 1,256,390 (18,809,102) 1308 1309 Income Before State Taxes (75,637,495) (110,990,770) 35,353,275 (46,545,633) (11,192,358) 1310 1311 State Income Taxes (3,095,911) (4,700,950) 1,605,039 (2,113,172) (508,133) 1312 1313 Total Taxable Income (72,541,584) (106,289,820) 33,748,236 (44,432,461) (10,684,225) 1314 1315 Tax Rate 21.0%21.0%21.0%21.0%21.0% 1316 1317 Federal Income Tax - Calculated (15,233,733) (22,320,862) 7,087,130 (9,330,817) (2,243,687) 1318 1319 Adjustments to Calculated Tax: 1320 40910 PMI P SE (14,935) (14,005) (930) - (930) 1321 40910 PTC P SG (185,185,275) (174,708,329) (10,476,946) (1,149,952) (11,626,898) 1322 40910 P SO (42,545) (40,189) (2,356) - (2,356) 1323 40910 IRS Settle LABOR S - - - - - 1324 Federal Income Tax Expense (200,476,488) (197,083,385) (3,393,103) (10,480,769) (13,873,871) 1325 1326 Total Operating Expenses 4,384,294,278 4,116,486,379 267,807,900 29,687,557 297,495,457 1327 310 Land and Land Rights 1328 P SG 2,327,033 2,195,380 131,653 - 131,653 1329 P SG 33,769,530 31,859,003 1,910,527 - 1,910,527 1330 P SG 54,351,537 51,276,573 3,074,964 - 3,074,964 1331 P S - - - - - 1332 P SG 1,266,851 1,195,179 71,673 - 71,673 1333 B8 91,714,952 86,526,134 5,188,817 - 5,188,817 1334 1335 311 Structures and Improvements 1336 P SG 225,463,519 212,707,812 12,755,707 - 12,755,707 1337 P SG 311,174,799 293,569,935 17,604,864 - 17,604,864 1338 P SG 468,181,903 441,694,287 26,487,616 - 26,487,616 1339 P SG - - - - - 1340 B8 1,004,820,220 947,972,034 56,848,186 - 56,848,186 1341 1342 312 Boiler Plant Equipment 1343 P SG 585,005,358 551,908,399 33,096,959 - 33,096,959 1344 P SG 462,856,042 436,669,739 26,186,303 - 26,186,303 1345 P SG 3,369,244,605 3,178,627,975 190,616,630 3,664,318 194,280,948 1346 P SG - - - - - 1347 B8 4,417,106,004 4,167,206,112 249,899,892 3,664,318 253,564,210 1348 1349 314 Turbogenerator Units 1350 P SG 108,443,930 102,308,663 6,135,267 - 6,135,267 1351 P SG 108,655,709 102,508,460 6,147,249 - 6,147,249 1352 P SG 750,654,875 708,186,216 42,468,660 - 42,468,660 1353 P SG - - - - - 1354 B8 967,754,515 913,003,339 54,751,176 - 54,751,176 1355 1356 315 Accessory Electric Equipment 1357 P SG 85,705,716 80,856,874 4,848,842 - 4,848,842 1358 P SG 133,080,082 125,551,012 7,529,069 - 7,529,069 1359 P SG 207,428,940 195,693,548 11,735,392 - 11,735,392 1360 P SG - - - - - 1361 B8 426,214,737 402,101,434 24,113,303 - 24,113,303 1362 1363 1364 Page 2.192020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1365 316 Misc Power Plant Equipment 1366 P SG 2,348,343 2,215,485 132,859 - 132,859 1367 P SG 4,812,938 4,540,644 272,294 - 272,294 1368 P SG 25,272,082 23,842,302 1,429,780 - 1,429,780 1369 P SG - - - - - 1370 B8 32,433,364 30,598,430 1,834,933 - 1,834,933 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 51,748,685 48,820,978 2,927,707 - 2,927,707 1379 B8 51,748,685 48,820,978 2,927,707 - 2,927,707 1380 1381 1382 Total Steam Production Plant B8 6,991,792,477 6,596,228,462 395,564,014 3,664,318 399,228,332 1383 1384 1385 Summary of Steam Production Plant by Factor 1386 S - - - - - 1387 DGP - - - - - 1388 DGU - - - - - 1389 SG 6,991,792,477 6,596,228,462 395,564,014 3,664,318 399,228,332 1390 SSGCH - - - - - 1391 Total Steam Production Plant by Factor 6,991,792,477 6,596,228,462 395,564,014 3,664,318 399,228,332 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 Factor 1433 DGP - - - - - 1434 DGU - - - - - 1435 SG - - - - - 14361437 Total Nuclear Plant by Factor - - - - - 1438 1439 330 Land and Land Rights 1440 P SG 9,836,805 9,280,283 556,522 - 556,522 1441 P SG 5,264,970 4,967,102 297,868 - 297,868 1442 P SG 22,035,950 20,789,255 1,246,694 - 1,246,694 1443 P SG 1,333,374 1,257,937 75,436 - 75,436 1444 B8 38,471,099 36,294,578 2,176,521 - 2,176,521 1445 1446 331 Structures and Improvements 1447 P SG 15,172,569 14,314,174 858,395 - 858,395 1448 P SG 4,768,555 4,498,772 269,783 - 269,783 1449 P SG 244,478,348 230,646,868 13,831,480 - 13,831,480 1450 P SG 17,160,829 16,189,946 970,882 - 970,882 1451 B8 281,580,300 265,649,760 15,930,541 - 15,930,541 1452 Page 2.202020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1453 332 Reservoirs, Dams & Waterways 1454 P SG 126,276,699 119,132,534 7,144,165 - 7,144,165 1455 P SG 18,680,841 17,623,963 1,056,878 - 1,056,878 1456 P SG 280,282,414 264,425,302 15,857,112 2,523,291 18,380,403 1457 P SG 86,921,623 82,003,990 4,917,633 145,027 5,062,659 1458 B8 512,161,576 483,185,789 28,975,787 2,668,318 31,644,105 1459 1460 333 Water Wheel, Turbines, & Generators 1461 P SG 25,492,200 24,049,967 1,442,233 - 1,442,233 1462 P SG 6,690,812 6,312,276 378,536 - 378,536 1463 P SG 53,724,201 50,684,728 3,039,472 - 3,039,472 1464 P SG 44,618,109 42,093,818 2,524,291 - 2,524,291 1465 B8 130,525,322 123,140,790 7,384,533 - 7,384,533 1466 1467 334 Accessory Electric Equipment 1468 P SG 2,782,502 2,625,081 157,421 - 157,421 1469 P SG 3,335,903 3,147,173 188,730 - 188,730 1470 P SG 55,349,106 52,217,704 3,131,402 - 3,131,402 1471 P SG 11,384,099 10,740,038 644,061 - 644,061 1472 B8 72,851,611 68,729,996 4,121,615 - 4,121,615 1473 1474 1475 1476 335 Misc. Power Plant Equipment 1477 P SG 973,732 918,642 55,089 - 55,089 1478 P SG 150,826 142,293 8,533 - 8,533 1479 P SG 1,495,438 1,410,833 84,605 - 84,605 1480 P SG 25,318 23,886 1,432 - 1,432 1481 B8 2,645,314 2,495,654 149,660 - 149,660 1482 1483 336 Roads, Railroads & Bridges 1484 P SG 3,458,646 3,262,971 195,675 - 195,675 1485 P SG 734,401 692,852 41,549 - 41,549 1486 P SG 17,828,961 16,820,279 1,008,682 - 1,008,682 1487 P SG 2,581,040 2,435,016 146,024 - 146,024 1488 B8 24,603,047 23,211,118 1,391,929 - 1,391,929 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 - - - - - 15001501 Total Hydraulic Production Plant B8 1,062,838,270 1,002,707,685 60,130,585 2,668,318 62,798,903 1502 1503 Summary of Hydraulic Plant by Factor 1504 S - - - - - 1505 SG 1,062,838,270 1,002,707,685 60,130,585 2,668,318 62,798,903 1506 DGP - - - - - 1507 DGU - - - - - 1508 Total Hydraulic Plant by Factor 1,062,838,270 1,002,707,685 60,130,585 2,668,318 62,798,903 1509 1510 340 Land and Land Rights 1511 P S 74,986 74,986 - - - 1512 P SG 39,022,504 36,814,787 2,207,717 - 2,207,717 1513 P SG 13,533,451 12,767,789 765,661 - 765,661 1514 P SG 235,129 221,827 13,303 - 13,303 1515 B8 52,866,070 49,879,389 2,986,681 - 2,986,681 1516 1517 341 Structures and Improvements 1518 P S 73,237 73,237 - - - 1519 P SG 171,229,831 161,542,421 9,687,410 - 9,687,410 1520 P SG 99,960,908 94,305,572 5,655,336 - 5,655,336 1521 P SG 4,273,000 4,031,253 241,747 - 241,747 1522 B8 275,536,977 259,952,483 15,584,493 - 15,584,493 1523 1524 342 Fuel Holders, Producers & Accessories 1525 P SG 13,623,206 12,852,466 770,739 - 770,739 1526 P SG - - - - - 1527 P SG 2,789,123 2,631,327 157,796 - 157,796 1528 B8 16,412,329 15,483,793 928,535 - 928,535 1529 1530 343 Prime Movers 1531 P S - - - - - 1532 P SG - - - - - 1533 P SG 2,880,875,731 2,717,888,804 162,986,927 4,615,348 167,602,275 1534 P SG 1,084,319,508 1,022,973,611 61,345,896 2,631,396 63,977,293 1535 P SG 60,861,139 57,417,891 3,443,248 - 3,443,248 1536 B8 4,026,056,378 3,798,280,306 227,776,072 7,246,744 235,022,815 1537 Page 2.212020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1538 344 Generators 1539 P S 284,866 284,866 - - - 1540 P SG 165,107,228 155,766,207 9,341,021 - 9,341,021 1541 P SG 410,299,874 387,086,962 23,212,912 - 23,212,912 1542 P SG 17,799,825 16,792,792 1,007,034 - 1,007,034 1543 B8 593,491,793 559,930,826 33,560,967 - 33,560,967 1544 1545 345 Accessory Electric Plant 1546 P S 582,053 582,053 - - - 1547 P SG 247,309,338 233,317,693 13,991,644 - 13,991,644 1548 P SG 211,708,613 199,731,096 11,977,516 - 11,977,516 1549 P SG 2,901,493 2,737,339 164,153 - 164,153 1550 B8 462,501,496 436,368,182 26,133,314 - 26,133,314 1551 1552 1553 1554 346 Misc. Power Plant Equipment 1555 P SG 12,938,461 12,206,462 732,000 - 732,000 1556 P SG 11,864,954 11,193,688 671,265 - 671,265 1557 P SG - - - - - 1558 B8 24,803,415 23,400,150 1,403,265 - 1,403,265 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 - - - - - 1567 - - - - - 15681569 Total Other Production Plant B8 5,451,668,457 5,143,295,130 308,373,327 7,246,744 315,620,071 1570 1571 Summary of Other Production Plant by Factor 1572 S 1,015,142 1,015,142 - - - 1573 DGU - - - - - 1574 SG 5,450,653,315 5,142,279,988 308,373,327 7,246,744 315,620,071 1575 SSGCT - - - - - 1576 Total of Other Production Plant by Factor 5,451,668,457 5,143,295,130 308,373,327 7,246,744 315,620,071 1577 1578 Experimental Plant 1579 103 Experimental Plant 1580 P SG - - - - - 1581 Total Experimental Production Plant B8 - - - - - 15821583 Total Production Plant B8 13,506,299,204 12,742,231,278 764,067,927 13,579,380 777,647,306 1584 350 Land and Land Rights 1585 T SG 20,408,749 19,254,114 1,154,635 - 1,154,635 1586 T SG 46,464,678 43,835,917 2,628,761 - 2,628,761 1587 T SG 278,664,024 262,898,473 15,765,551 - 15,765,551 1588 B8 345,537,451 325,988,504 19,548,947 - 19,548,947 1589 1590 352 Structures and Improvements 1591 T S - - - - - 1592 T SG 6,904,523 6,513,897 390,627 - 390,627 1593 T SG 17,422,994 16,437,280 985,714 - 985,714 1594 T SG 354,019,399 333,990,582 20,028,817 - 20,028,817 1595 B8 378,346,917 356,941,758 21,405,158 - 21,405,158 1596 1597 353 Station Equipment 1598 T SG 102,455,959 96,659,463 5,796,495 - 5,796,495 1599 T SG 147,276,558 138,944,316 8,332,242 - 8,332,242 1600 T SG 2,433,463,444 2,295,789,082 137,674,362 - 137,674,362 1601 B8 2,683,195,961 2,531,392,862 151,803,099 - 151,803,099 1602 1603 354 Towers and Fixtures 1604 T SG 128,106,134 120,858,468 7,247,666 - 7,247,666 1605 T SG 131,173,487 123,752,284 7,421,203 - 7,421,203 1606 T SG 1,262,834,398 1,191,388,936 71,445,462 - 71,445,462 1607 B8 1,522,114,018 1,435,999,687 86,114,331 - 86,114,331 1608 1609 355 Poles and Fixtures 1610 T SG 58,936,519 55,602,158 3,334,362 - 3,334,362 1611 T SG 113,299,761 106,889,773 6,409,988 - 6,409,988 1612 T SG 1,093,459,344 1,031,596,357 61,862,987 12,760,031 74,623,018 1613 B8 1,265,695,624 1,194,088,287 71,607,337 12,760,031 84,367,368 1614 1615 356 Clearing and Grading 1616 T SG 156,956,357 148,076,475 8,879,881 - 8,879,881 1617 T SG 156,749,095 147,880,939 8,868,155 - 8,868,155 1618 T SG 1,348,789,164 1,272,480,770 76,308,394 - 76,308,394 1619 B8 1,662,494,615 1,568,438,184 94,056,431 - 94,056,431 1620 1621 357 Underground Conduit 1622 T SG 6,371 6,011 360 - 360 1623 T SG 91,651 86,465 5,185 - 5,185 1624 T SG 3,770,595 3,557,272 213,323 - 213,323 1625 B8 3,868,617 3,649,748 218,869 - 218,869 1626 1627 358 Underground Conductors 1628 T SG - - - - - 1629 T SG 1,087,552 1,026,023 61,529 - 61,529 1630 T SG 7,993,065 7,540,854 452,211 - 452,211 1631 B8 9,080,617 8,566,877 513,740 - 513,740 1632 Page 2.222020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1633 359 Roads and Trails 1634 T SG 1,863,032 1,757,630 105,402 - 105,402 1635 T SG 435,969 411,303 24,665 - 24,665 1636 T SG 9,842,468 9,285,626 556,842 - 556,842 1637 B8 12,141,468 11,454,559 686,909 - 686,909 1638 1639 TP Unclassified Trans Plant - Acct 300 1640 T SG 163,817,613 154,549,553 9,268,060 - 9,268,060 1641 B8 163,817,613 154,549,553 9,268,060 - 9,268,060 1642 1643 TS0 Unclassified Trans Sub Plant - Acct 300 1644 T SG - - - - - 1645 B8 - - - - - 1646 1647 Total Transmission Plant B8 8,046,292,902 7,591,070,020 455,222,882 12,760,031 467,982,913 1648 Summary of Transmission Plant by Factor 1649 DGP - - - - - 1650 DGU - - - - - 1651 SG 8,046,292,902 7,591,070,020 455,222,882 12,760,031 467,982,913 1652 Total Transmission Plant by Factor 8,046,292,902 7,591,070,020 455,222,882 12,760,031 467,982,913 1653 360 Land and Land Rights 1654 DPW S 77,361,774 75,050,087 2,311,687 - 2,311,687 1655 B8 77,361,774 75,050,087 2,311,687 - 2,311,687 1656 1657 361 Structures and Improvements 1658 DPW S 144,882,056 140,561,809 4,320,247 - 4,320,247 1659 B8 144,882,056 140,561,809 4,320,247 - 4,320,247 1660 1661 362 Station Equipment 1662 DPW S 1,212,196,921 1,162,764,940 49,431,981 - 49,431,981 1663 B8 1,212,196,921 1,162,764,940 49,431,981 - 49,431,981 1664 1665 363 Storage Battery Equipment 1666 DPW S - - - - - 1667 B8 - - - - - 1668 1669 364 Poles, Towers & Fixtures 1670 DPW S 1,486,500,886 1,380,035,109 106,465,777 2,184,735 108,650,512 1671 B8 1,486,500,886 1,380,035,109 106,465,777 2,184,735 108,650,512 1672 1673 365 Overhead Conductors 1674 DPW S 927,551,553 881,019,478 46,532,075 - 46,532,075 1675 B8 927,551,553 881,019,478 46,532,075 - 46,532,075 1676 1677 366 Underground Conduit 1678 DPW S 473,519,128 459,932,496 13,586,632 - 13,586,632 1679 B8 473,519,128 459,932,496 13,586,632 - 13,586,632 1680 1681 1682 1683 1684 367 Underground Conductors 1685 DPW S 1,081,526,880 1,046,059,493 35,467,387 - 35,467,387 1686 B8 1,081,526,880 1,046,059,493 35,467,387 - 35,467,387 1687 1688 368 Line Transformers 1689 DPW S 1,591,652,888 1,498,982,706 92,670,182 - 92,670,182 1690 B8 1,591,652,888 1,498,982,706 92,670,182 - 92,670,182 1691 1692 369 Services 1693 DPW S 1,008,963,578 956,164,364 52,799,214 - 52,799,214 1694 B8 1,008,963,578 956,164,364 52,799,214 - 52,799,214 1695 1696 370 Meters 1697 DPW S 281,337,163 263,672,637 17,664,526 - 17,664,526 1698 B8 281,337,163 263,672,637 17,664,526 - 17,664,526 1699 1700 371 Installations on Customers' Premises 1701 DPW S 8,829,086 8,658,306 170,779 - 170,779 1702 B8 8,829,086 8,658,306 170,779 - 170,779 1703 1704 372 Leased Property 1705 DPW S - - - - - 1706 B8 - - - - - 1707 1708 373 Street Lights 1709 DPW S 62,911,768 62,053,161 858,607 - 858,607 1710 B8 62,911,768 62,053,161 858,607 - 858,607 1711 1712 DP Unclassified Dist Plant - Acct 300 1713 DPW S 109,185,641 104,876,024 4,309,618 - 4,309,618 1714 B8 109,185,641 104,876,024 4,309,618 - 4,309,618 1715 1716 DS0 Unclassified Dist Sub Plant - Acct 300 1717 DPW S - - - - - 1718 B8 - - - - - 1719 1720 1721 Total Distribution Plant B8 8,466,419,321 8,039,830,609 426,588,713 2,184,735 428,773,447 1722 1723 Summary of Distribution Plant by Factor 1724 S 8,466,419,321 8,039,830,609 426,588,713 2,184,735 428,773,447 1725 1726 Total Distribution Plant by Factor 8,466,419,321 8,039,830,609 426,588,713 2,184,735 428,773,447 Page 2.232020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1727 389 Land and Land Rights 1728 G-SITUS S 16,330,314 16,136,414 193,901 - 193,901 1729 CUST CN 1,128,506 1,080,831 47,675 - 47,675 1730 PT SG 332 314 19 - 19 1731 G-SG SG 1,228 1,158 69 - 69 1732 PTD SO 7,611,617 7,190,046 421,571 - 421,571 1733 B8 25,071,997 24,408,762 663,235 - 663,235 1734 1735 390 Structures and Improvements 1736 G-SITUS S 149,224,508 135,531,693 13,692,815 - 13,692,815 1737 PT SG 335,238 316,272 18,966 - 18,966 1738 PT SG 1,356,387 1,279,649 76,738 - 76,738 1739 CUST CN 8,218,829 7,871,614 347,214 - 347,214 1740 G-SG SG 10,321,175 9,737,249 583,925 - 583,925 1741 P SE 940,953 882,353 58,600 - 58,600 1742 PTD SO 112,231,770 106,015,791 6,215,979 - 6,215,979 1743 B8 282,628,859 261,634,621 20,994,238 - 20,994,238 1744 1745 391 Office Furniture & Equipment 1746 G-SITUS S 7,431,594 6,917,324 514,270 - 514,270 1747 PT SG - - - - - 1748 PT SG - - - - - 1749 CUST CN 3,478,706 3,331,744 146,962 - 146,962 1750 G-SG SG 4,952,968 4,672,752 280,217 - 280,217 1751 P SE 26,583 24,927 1,655 - 1,655 1752 PTD SO 78,795,603 74,431,493 4,364,110 - 4,364,110 1753 G-SG SG - - - - - 1754 G-SG SG 8,326 7,855 471 - 471 1755 B8 94,693,780 89,386,095 5,307,685 - 5,307,685 1756 1757 392 Transportation Equipment 1758 G-SITUS S 116,281,353 107,095,560 9,185,793 - 9,185,793 1759 PTD SO 6,933,323 6,549,319 384,003 - 384,003 1760 G-SG SG 25,159,557 23,736,143 1,423,414 - 1,423,414 1761 CUST CN - - - - - 1762 PT SG 667,672 629,898 37,774 - 37,774 1763 P SE 327,360 306,973 20,387 - 20,387 1764 PT SG 70,616 66,621 3,995 - 3,995 1765 G-SG SG - - - - - 1766 PT SG 44,655 42,129 2,526 - 2,526 1767 B8 149,484,535 138,426,642 11,057,893 - 11,057,893 1768 1769 393 Stores Equipment 1770 G-SITUS S 10,098,423 9,499,656 598,768 - 598,768 1771 PT SG - - - - - 1772 PT SG - - - - - 1773 PTD SO 218,185 206,101 12,084 - 12,084 1774 G-SG SG 6,892,898 6,502,929 389,969 - 389,969 1775 PT SG 53,971 50,917 3,053 - 3,053 1776 B8 17,263,478 16,259,603 1,003,874 - 1,003,874 1777 1778 394 Tools, Shop & Garage Equipment 1779 G-SITUS S 39,530,668 37,207,827 2,322,840 - 2,322,840 1780 PT SG 25,353 23,919 1,434 - 1,434 1781 G-SG SG 22,536,520 21,261,506 1,275,014 - 1,275,014 1782 PTD SO 1,968,764 1,859,724 109,040 - 109,040 1783 P SE 125,691 117,863 7,828 - 7,828 1784 PT SG - - - - - 1785 G-SG SG - - - - - 1786 G-SG SG 89,913 84,826 5,087 - 5,087 1787 B8 64,276,910 60,555,666 3,721,244 - 3,721,244 1788 1789 395 Laboratory Equipment 1790 G-SITUS S 28,425,516 26,898,345 1,527,171 - 1,527,171 1791 PT SG - - - - - 1792 PT SG - - - - - 1793 PTD SO 5,170,266 4,883,910 286,356 - 286,356 1794 P SE 1,326,848 1,244,216 82,632 - 82,632 1795 G-SG SG 7,530,079 7,104,061 426,018 - 426,018 1796 G-SG SG - - - - - 1797 G-SG SG 14,022 13,228 793 - 793 1798 B8 42,466,731 40,143,760 2,322,971 - 2,322,971 1799 Page 2.242020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1800 396 Power Operated Equipment 1801 G-SITUS S 177,605,088 162,452,340 15,152,748 - 15,152,748 1802 PT SG 262,000 247,177 14,823 - 14,823 1803 G-SG SG 46,236,770 43,620,902 2,615,867 - 2,615,867 1804 PTD SO 4,271,748 4,035,157 236,592 - 236,592 1805 PT SG 739,649 697,803 41,846 - 41,846 1806 P SE 236,686 221,946 14,740 - 14,740 1807 P SG - - - - - 1808 G-SG SG - - - - - 1809 B8 229,351,941 211,275,325 18,076,616 - 18,076,616 1810 397 Communication Equipment 1811 G-SITUS S 207,251,070 192,517,929 14,733,141 - 14,733,141 1812 PT SG - - - - - 1813 PT SG 139,259 131,380 7,879 - 7,879 1814 PTD SO 95,861,779 90,552,456 5,309,323 1,979,790 7,289,113 1815 CUST CN 3,458,622 3,312,508 146,114 - 146,114 1816 G-SG SG 205,874,624 194,227,168 11,647,456 - 11,647,456 1817 P SE 361,776 339,245 22,530 - 22,530 1818 G-SG SG - - - - - 1819 G-SG SG 16,633 15,692 941 - 941 1820 B8 512,963,762 481,096,379 31,867,383 1,979,790 33,847,173 1821 1822 398 Misc. Equipment 1823 G-SITUS S 3,741,046 3,656,889 84,157 - 84,157 1824 PT SG - - - - - 1825 PT SG - - - - - 1826 CUST CN 70,861 67,868 2,994 - 2,994 1827 PTD SO 2,037,882 1,925,013 112,868 - 112,868 1828 P SE 3,966 3,719 247 - 247 1829 G-SG SG 3,098,639 2,923,332 175,307 - 175,307 1830 G-SG SG - - - - - 1831 B8 8,952,394 8,576,821 375,573 - 375,573 1832 1833 399 Coal Mine 1834 P SE 1,822,901 1,709,376 113,525 2,678,449 2,791,974 1835 MP P SE - - - - - 1836 B8 1,822,901 1,709,376 113,525 2,678,449 2,791,974 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 921,522 921,522 - - - 1847 P SG 8,513,805 8,032,132 481,673 - 481,673 1848 PTD SO - - - - - 1849 B9 9,435,327 8,953,654 481,673 - 481,673 1850 1851 Remove Capital Leases (9,435,327) (8,953,654) (481,673) - (481,673) 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 45,996,220 43,448,710 2,547,510 - 2,547,510 1864 CUST CN - - - - - 1865 G-SG SG - - - - - 1866 PT SG - - - - - 1867 PT SG - - - - - 1868 PT SG - - - - - 1869 B8 45,996,220 43,448,710 2,547,510 - 2,547,510 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 - - - - - 18781879 Total General Plant B8 1,474,973,507 1,376,921,760 98,051,748 4,658,239 102,709,987 1880 Page 2.252020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1881 Summary of General Plant by Factor 1882 S 756,841,102 698,835,498 58,005,603 - 58,005,603 1883 DGP - - - - - 1884 DGU - - - - - 1885 SG 344,942,289 325,427,013 19,515,275 - 19,515,275 1886 SO 361,097,157 341,097,720 19,999,437 1,979,790 21,979,227 1887 SE 5,172,762 4,850,617 322,145 2,678,449 3,000,594 1888 CN 16,355,524 15,664,565 690,959 - 690,959 1889 DEU - - - - - 1890 SSGCT - - - - - 1891 SSGCH - - - - - 1892 Less Capital Leases (9,435,327) (8,953,654) (481,673) - (481,673) 1893 Total General Plant by Factor 1,474,973,507 1,376,921,760 98,051,748 4,658,239 102,709,987 1894 301 Organization 1895 I-SITUS S - - - - - 1896 PTD SO - - - - - 1897 I-SG SG - - - - - 1898 B8 - - - - - 1899 302 Franchise & Consent 1900 I-SITUS S 1,000,000 - 1,000,000 - 1,000,000 1901 I-SG SG 13,159,840 12,415,316 744,524 - 744,524 1902 I-SG SG 103,455,075 97,602,054 5,853,021 - 5,853,021 1903 I-SG SG 10,024,217 9,457,092 567,125 - 567,125 1904 P SG - - - - - 1905 P SG 477,596 450,576 27,020 - 27,020 1906 B8 128,116,728 119,925,038 8,191,690 - 8,191,690 1907 1908 303 Miscellaneous Intangible Plant 1909 I-SITUS S 23,619,077 20,249,658 3,369,418 - 3,369,418 1910 I-SG SG 207,952,171 196,187,177 11,764,994 - 11,764,994 1911 PTD SO 484,996,078 458,134,475 26,861,603 1,205,797 28,067,400 1912 P SE 9,106 8,539 567 - 567 1913 CUST CN 231,031,112 221,270,922 9,760,190 - 9,760,190 1914 P SG - - - - - 1915 P SG - - - - - 1916 B8 947,607,543 895,850,771 51,756,772 1,205,797 52,962,569 1917 303 Less Non-Utility Plant 1918 I-SITUS S - - - - - 1919 947,607,543 895,850,771 51,756,772 1,205,797 52,962,569 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 1,075,724,271 1,015,775,809 59,948,462 1,205,797 61,154,259 1928 1929 Summary of Intangible Plant by Factor 1930 S 24,619,077 20,249,658 4,369,418 - 4,369,418 1931 DGP - - - - - 1932 DGU - - - - - 1933 SG 335,068,899 316,112,215 18,956,684 - 18,956,684 1934 SO 484,996,078 458,134,475 26,861,603 1,205,797 28,067,400 1935 CN 231,031,112 221,270,922 9,760,190 - 9,760,190 1936 SSGCT - - - - - 1937 SSGCH - - - - - 1938 SE 9,106 8,539 567 - 567 1939 Total Intangible Plant by Factor 1,075,724,271 1,015,775,809 59,948,462 1,205,797 61,154,259 1940 Summary of Unclassified Plant (Account 106 & 102) 1941 DP 109,185,641 104,876,024 4,309,618 - 4,309,618 1942 DS0 - - - - - 1943 GP 45,996,220 43,448,710 2,547,510 - 2,547,510 1944 HP - - - - - 1945 NP - - - - - 1946 OP - - - - - 1947 TP 163,817,613 154,549,553 9,268,060 - 9,268,060 1948 TS0 - - - - - 1949 IP - - - - - 1950 MP 1951 SP 51,748,685 48,820,978 2,927,707 - 2,927,707 1952 Total Unclassified Plant by Factor 370,748,160 351,695,265 19,052,894 - 19,052,894 19531954 Total Electric Plant In Service B8 32,569,709,205 30,765,829,475 1,803,879,730 34,388,182 1,838,267,912 1955 Summary of Electric Plant by Factor 1956 S 9,248,894,642 8,759,930,908 488,963,734 2,184,735 491,148,469 1957 SE 5,181,868 4,859,156 322,712 2,678,449 3,001,161 1958 DGU - - - - - 1959 DGP - - - - - 1960 SG 22,231,588,151 20,973,825,383 1,257,762,768 26,339,410 1,284,102,178 1961 SO 846,093,235 799,232,195 46,861,040 3,185,587 50,046,627 1962 CN 247,386,636 236,935,487 10,451,149 - 10,451,149 1963 DEU - - - - - 1964 SSGCH - - - - - 1965 SSGCT - - - - - 1966 Less Capital Leases (9,435,327) (8,953,654) (481,673) - (481,673) 1967 32,569,709,205 30,765,829,475 1,803,879,730 34,388,182 1,838,267,912 Page 2.262020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 1968 105 Plant Held For Future Use 1969 DPW S 12,062,430 12,062,430 - - - 1970 P SG - - - - - 1971 T SG 1,517,970 1,432,090 85,880 (119,496) (33,616) 1972 P SG - - - - - 1973 P SE - - - - - 1974 G SG 594,174 560,559 33,616 - 33,616 1975 1976 1977 Total Plant Held For Future Use B10 14,174,575 14,055,080 119,496 (119,496) - 1978 1979 114 Electric Plant Acquisition Adjustments 1980 P S 11,763,784 11,763,784 - - - 1981 P SG 144,704,699 136,517,961 8,186,738 - 8,186,738 1982 P SG - - - - - 1983 Total Electric Plant Acquisition Adjustment B15 156,468,483 148,281,745 8,186,738 - 8,186,738 1984 1985 115 Accum Provision for Asset Acquisition Adjustments 1986 P S (2,349,995) (2,349,995) - - - 1987 P SG (141,975,825) (133,943,475) (8,032,350) (4,263) (8,036,613) 1988 P SG - - - - - 1989 B15 (144,325,820) (136,293,469) (8,032,350) (4,263) (8,036,613) 1990 1991 128 Pensions 1992 LABOR SO 98,811,687 93,338,983 5,472,705 (5,472,705) - 1993 Total Pensions B15 98,811,687 93,338,983 5,472,705 (5,472,705) - 1994 1995 124 Weatherization 1996 DMSC S 551,972 551,972 - - - 1997 DMSC SO - - - - - 1998 B16 551,972 551,972 - - - 1999 2000 182W Weatherization 2001 DMSC S 219,602,077 219,602,077 - - - 2002 DMSC SG - - - - - 2003 DMSC SGCT - - - - - 2004 DMSC SO - - - - - 2005 B11 219,602,077 219,602,077 - - - 2006 2007 186W Weatherization 2008 DMSC S - - - - - 2009 DMSC CN - - - - - 2010 DMSC CNP - - - - - 2011 DMSC SG - - - - - 2012 DMSC SO - - - - - 2013 B16 - - - - - 20142015 Total Weatherization 220,154,049 220,154,049 - - - 2016 2017 151 Fuel Stock 2018 P DEU - - - - - 2019 P SE 133,979,566 125,635,689 8,343,877 (574,458) 7,769,420 2020 P SE - - - - - 2021 P SE - - - - - 2022 Total Fuel Stock B13 133,979,566 125,635,689 8,343,877 (574,458) 7,769,420 2023 2024 152 Fuel Stock - Undistributed 2025 P SE - - - - - 2026 - - - - - 2027 2028 25316 DG&T Working Capital Deposit 2029 P SE (3,180,000) (2,981,958) (198,042) 88,309 (109,732) 2030 B13 (3,180,000) (2,981,958) (198,042) 88,309 (109,732) 2031 2032 25317 DG&T Working Capital Deposit 2033 P SE (2,592,034) (2,430,609) (161,425) (13,120) (174,545) 2034 B13 (2,592,034) (2,430,609) (161,425) (13,120) (174,545) 2035 2036 25319 Provo Working Capital Deposit 2037 P SE - - - - - 2038 - - - - - 20392040 Total Fuel Stock B13 128,207,532 120,223,121 7,984,411 (499,268) 7,485,143 2041 154 Materials and Supplies 2042 MSS S 215,703,799 205,838,248 9,865,552 - 9,865,552 2043 MSS SG (800,251) (754,976) (45,275) - (45,275) 2044 MSS SE - - - - - 2045 MSS SO (10,126,364) (9,565,514) (560,851) - (560,851) 2046 MSS SG 128,308,412 121,049,302 7,259,110 - 7,259,110 2047 MSS SG 15,874 14,976 898 - 898 2048 MSS SNPD (1,345,884) (1,276,859) (69,024) - (69,024) 2049 MSS SG - - - - - 2050 MSS SG - - - - - 2051 MSS SG - - - - - 2052 MSS SG - - - - - 2053 MSS SG 8,605,487 8,118,627 486,860 - 486,860 2054 MSS SG - - - - - 2055 Total Materials & Supplies B13 340,361,073 323,423,804 16,937,270 - 16,937,270 2056 Page 2.272020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER 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) (257,555) (15,445) - (15,445) 2064 2065 B13 (273,000) (257,555) (15,445) - (15,445) 2066 2067 Total Materials and Supplies B13 340,088,073 323,166,249 16,921,825 - 16,921,825 2068 2069 165 Prepayments 2070 DMSC S 35,049,866 34,756,292 293,574 - 293,574 2071 GP GPS 22,784,023 21,522,125 1,261,898 - 1,261,898 2072 PT SG 5,088,796 4,800,895 287,901 - 287,901 2073 P SE 822,076 770,880 51,197 - 51,197 2074 PTD SO 63,927,909 60,387,249 3,540,660 - 3,540,660 2075 Total Prepayments B15 127,672,670 122,237,441 5,435,229 - 5,435,229 2076 2077 182M Misc Regulatory Assets 2078 DDS2 S 768,687,543 763,064,301 5,623,242 4,118,070 9,741,312 2079 DEFSG SG 6,096,239 5,751,341 344,898 (279,861) 65,037 2080 P SGCT - - - - - 2081 DEFSG SG-P - - - - - 2082 P SE 190,037,747 178,202,722 11,835,026 (4,665,726) 7,169,299 2083 P SG - - - - - 2084 DDSO2 SO 319,035,757 301,365,899 17,669,858 (12,915,723) 4,754,135 2085 B16 1,283,857,286 1,248,384,263 35,473,023 (13,743,241) 21,729,783 2086 2087 186M Misc Deferred Debits 2088 LABOR S 1,885,858 1,885,858 - - - 2089 P SG - - - - - 2090 P SG - - - - - 2091 DEFSG SG 125,523,759 118,422,192 7,101,567 (495,753) 6,605,814 2092 LABOR SO 552,500 521,900 30,600 - 30,600 2093 P SE 306,510 287,421 19,089 - 19,089 2094 P SG - - - - - 2095 GP EXCTAX - - - - - 2096 Total Misc. Deferred Debits B11 128,268,628 121,117,372 7,151,256 (495,753) 6,655,503 2097 2098 Working Capital 2099 CWC Cash Working Capital 2100 CWC S 32,152,294 31,758,468 393,826 44,205 438,031 2101 CWC SO - - - - - 2102 CWC SE - - - - - 2103 32,152,294 31,758,468 393,826 44,205 438,031 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 46,220,334 43,660,412 2,559,922 - 2,559,922 2110 232 A/P PTD S (22,633) (22,633) - - - 2111 232 A/P PTD SO (6,126,033) (5,786,741) (339,292) - (339,292) 2112 232 A/P P SE (2,047,068) (1,919,583) (127,486) - (127,486) 2113 232 A/P T SG (3,512,542) (3,313,818) (198,724) - (198,724) 2114 2533 Other Msc. Df. Crd. P S - - - - - 2115 2533 Other Msc. Df. Crd. P SE (9,565,629) (8,969,908) (595,721) (143,354) (739,075) 2116 230 Asset Retir. Oblig.P SE - - - - - 2117 230 Asset Retir. Oblig.P S (2,185,812) (2,185,812) - - - 2118 254105 ARO Reg Liability P SG - - - - - 2119 254105 ARO Reg Liability P SE - - - - - 2120 2533 Cholla Reclamation P SE - - - - - 2121 B14 22,760,618 21,461,918 1,298,700 (143,354) 1,155,346 2122 2123 Total Working Capital 54,912,912 53,220,386 1,692,526 (99,150) 1,593,376 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 2,408,290,075 2,327,885,218 80,404,857 (20,433,875) 59,970,982 Page 2.282020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER 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 (2,696,932) (1,580,134) (1,116,798) - (1,116,798) 2152 2281 Prop Ins PTD SO (5,000,000) (4,723,074) (276,926) - (276,926) 2153 2282 Inj & Dam PTD SO (194,162,488) (183,408,760) (10,753,727) 11,030,653 276,926 2154 2282 Inj & Dam PTD S (3,666,333) (3,666,333) - - - 2155 2283 Pen & Ben PTD SO (1,425,266) (1,346,327) (78,939) 0 (78,939) 2156 2283 Pen & Ben PTD S - - - - - 2157 25335 Pens Oblig P SE (115,119,099) (107,949,800) (7,169,299) - (7,169,299) 2158 254 Incr. Decomm. P SG - - - - - 2159 254 Ins Prov PTD SO (35,317,062) (33,361,019) (1,956,042) - (1,956,042) 2160 B15 (357,387,180) (336,035,448) (21,351,731) 11,030,653 (10,321,078) 2161 2162 22841 Accum Misc Oper Provisions - Other 2163 P S - - - - - 2164 P SG (234,889) (221,600) (13,289) - (13,289) 2165 B15 (234,889) (221,600) (13,289) - (13,289) 2166 2167 254105 ARO P S - - - - - 2168 230 ARO P TROJD (7,125,971) (6,715,554) (410,417) - (410,417) 2169 254105 ARO P TROJD - - - - - 2170 254 P S (1,550,432,713) (1,464,125,160) (86,307,553) 5,713,093 (80,594,460) 2171 B15 (1,557,558,684) (1,470,840,714) (86,717,970) 5,713,093 (81,004,877) 2172 2173 252 Customer Advances for Construction 2174 DPW S (5,629,763) (5,629,763) - (1,489,682) (1,489,682) 2175 DPW SE - - - - - 2176 T SG (133,982,671) (126,402,537) (7,580,134) 1,689,083 (5,891,051) 2177 DPW SO - - - - - 2178 CUST CN - - - - - 2179 Total Customer Advances for Construction B20 (139,612,434) (132,032,300) (7,580,134) 199,401 (7,380,733) 2180 2181 25398 SO2 Emissions 2182 P SE - - - - - 2183 B19 - - - - - 2184 2185 25399 Other Deferred Credits 2186 P S (72,353,358) (72,287,567) (65,791) - (65,791) 2187 LABOR SO (2,628,111) (2,482,553) (145,558) - (145,558) 2188 P SG (182,139,268) (171,834,652) (10,304,616) - (10,304,616) 2189 P SE (15,447,804) (14,485,758) (962,047) - (962,047) 2190 B19 (272,568,541) (261,090,528) (11,478,012) - (11,478,012) 2191 2192 190 Accumulated Deferred Income Taxes 2193 P S 386,484,521 364,989,846 21,494,675 (1,949,959) 19,544,716 2194 CUST CN - - - - - 2195 P IBT - - - - - 2196 LABOR SO 94,424,291 89,194,583 5,229,708 (3,192,987) 2,036,721 2197 P DGP - - - - - 2198 CUST BADDEBT 4,732,028 4,657,969 74,059 - 74,059 2199 P TROJD 1,217,995 1,147,845 70,150 - 70,150 2200 P SG 1,367,402 1,290,041 77,361 - 77,361 2201 P SE 32,392,497 30,375,182 2,017,315 (1,736,276) 281,039 2202 PTD SNP - - - - - 2203 DPW SNPD 1,256,033 1,191,617 64,416 - 64,416 2204 P SG - - - - - 2205 B19 521,874,767 492,847,082 29,027,685 (6,879,222) 22,148,463 2206 2207 281 Accumulated Deferred Income Taxes 2208 P S - - - - - 2209 PT SG (134,154,544) (126,564,686) (7,589,858) 7,589,858 - 2210 T SNPT - - - - - 2211 B19 (134,154,544) (126,564,686) (7,589,858) 7,589,858 - 2212 2213 282 Accumulated Deferred Income Taxes 2214 GP S 8,142,674 7,758,652 384,023 (178,384,221) (178,000,198) 2215 ACCMDIT DITBAL (2,955,861,863) (2,782,773,770) (173,088,093) 173,065,612 (22,481) 2216 CUST CN - - - 2,249 2,249 2217 PTD SNP (199,397) (188,267) (11,130) - (11,130) 2218 DPW SNPD - - - (293,427) (293,427) 2219 LABOR SO 2,901 2,741 161 (106,500) (106,339) 2220 DPW CIAC - - - - - 2221 P SE (1,694,398) (1,588,876) (105,522) - (105,522) 2222 P SG - - - (377,079) (377,079) 2223 B19 (2,949,610,083) (2,776,789,520) (172,820,563) (6,093,364) (178,913,927) 2224 2225 283 Accumulated Deferred Income Taxes 2226 GP S (241,265,648) (239,082,434) (2,183,214) (319,176) (2,502,390) 2227 P SG (1,631,529) (1,539,225) (92,305) 289 (92,015) 2228 P SE (35,219,530) (33,026,155) (2,193,375) 2,193,375 - 2229 LABOR SO (116,012,699) (109,587,313) (6,425,386) 4,862,487 (1,562,899) 2230 GP GPS (9,414,587) (8,893,158) (521,429) - (521,429) 2231 PTD SNP (588,218) (555,384) (32,834) - (32,834) 2232 P TROJD - - - - - 2233 P SG - - - - - 2234 P SGCT - - - - - 2235 P SG - - - - - 2236 B19 (404,132,211) (392,683,668) (11,448,542) 6,736,975 (4,711,567) 2237 2238 Total Accum Deferred Income Tax B19 (2,966,022,070) (2,803,190,792) (162,831,278) 1,354,247 (161,477,031) Page 2.292020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2239 255 Accumulated Investment Tax Credit 2240 PTD S (2,163,878) (2,142,958) (20,920) - (20,920) 2241 PTD ITC84 - - - - - 2242 PTD ITC85 - - - - - 2243 PTD ITC86 - - - - - 2244 PTD ITC88 - - - - - 2245 PTD ITC89 - - - - - 2246 PTD ITC90 - - - - - 2247 PTD SG (175,593) (165,659) (9,934) - (9,934) 2248 Total Accumlated ITC B19 (2,339,471) (2,308,617) (30,854) - (30,854) 2249 2250 Total Rate Base Deductions (5,295,723,268) (5,005,719,999) (290,003,269) 18,297,394 (271,705,875) 2251 2252 2253 2254 108SP Steam Prod Plant Accumulated Depr 2255 P S (51,311,668) (49,749,750) (1,561,918) (404,358) (1,966,277) 2256 P SG (819,269,304) (772,918,750) (46,350,554) - (46,350,554) 2257 P SG (770,073,392) (726,506,120) (43,567,272) - (43,567,272) 2258 P SG (2,205,075,196) (2,080,322,009) (124,753,187) (97,482) (124,850,669) 2259 P SG - - - - - 2260 P SG - - - - - 2261 B17 (3,845,729,560) (3,629,496,629) (216,232,931) (501,840) (216,734,771) 2262 2263 108NP Nuclear Prod Plant Accumulated Depr 2264 P SG - - - - - 2265 P SG - - - - - 2266 P SG - - - - - 2267 B17 - - - - - 2268 2269 2270 108HP Hydraulic Prod Plant Accum Depr 2271 P S - - - - - 2272 P SG (147,416,100) (139,075,964) (8,340,137) - (8,340,137) 2273 P SG (32,939,517) (31,075,948) (1,863,569) - (1,863,569) 2274 P SG (188,453,434) (177,791,590) (10,661,843) 6,261 (10,655,583) 2275 P SG (72,371,086) (68,276,657) (4,094,429) (19,210) (4,113,638) 2276 B17 (441,180,137) (416,220,159) (24,959,978) (12,949) (24,972,927) 2277 2278 108OP Other Production Plant - Accum Depr 2279 P S (34,717) (34,717) - - - 2280 P SG - - - - - 2281 P SG 186,331,863 175,790,049 10,541,815 (97,118) 10,444,696 2282 P SG (536,669,060) (506,306,750) (30,362,310) (46,112) (30,408,422) 2283 P SG (47,989,891) (45,274,840) (2,715,051) - (2,715,051) 2284 B17 (398,361,804) (375,826,258) (22,535,546) (143,230) (22,678,777) 2285 2286 108EP Experimental Plant - Accum Depr 2287 P SG - - - - - 2288 P SG - - - - - 2289 - - - - - 22902291 Total Production Plant Accum Depreciation B17 (4,685,271,501) (4,421,543,046) (263,728,455) (658,019) (264,386,475) 2292 2293 Summary of Prod Plant Depreciation by Factor 2294 S (51,346,385) (49,784,466) (1,561,918) (404,358) (1,966,277) 2295 DGP - - - - - 2296 DGU - - - - - 2297 SG (4,633,925,116) (4,371,758,579) (262,166,537) (253,661) (262,420,198) 2298 SSGCH - - - - - 2299 SSGCT - - - - - 2300 Total of Prod Plant Depreciation by Factor (4,685,271,501) (4,421,543,046) (263,728,455) (658,019) (264,386,475) 2301 2302 2303 108TP Transmission Plant Accumulated Depr 2304 T SG (357,104,899) (336,901,518) (20,203,381) - (20,203,381) 2305 T SG (430,967,928) (406,585,711) (24,382,217) - (24,382,217) 2306 T SG (1,357,373,828) (1,280,579,752) (76,794,076) (110,007) (76,904,082) 2307 Total Trans Plant Accum Depreciation B17 (2,145,446,654) (2,024,066,980) (121,379,674) (110,007) (121,489,681) 2308 108360 Land and Land Rights 2309 DPW S (10,050,408) (9,530,760) (519,648) - (519,648) 2310 B17 (10,050,408) (9,530,760) (519,648) - (519,648) 2311 2312 108361 Structures and Improvements 2313 DPW S (35,668,283) (34,723,530) (944,754) - (944,754) 2314 B17 (35,668,283) (34,723,530) (944,754) - (944,754) 2315 2316 108362 Station Equipment 2317 DPW S (370,309,251) (357,599,670) (12,709,581) - (12,709,581) 2318 B17 (370,309,251) (357,599,670) (12,709,581) - (12,709,581) 2319 2320 108363 Storage Battery Equipment 2321 DPW S - - - - - 2322 B17 - - - - - 2323 Page 2.302020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2324 108364 Poles, Towers & Fixtures 2325 DPW S (707,544,621) (656,978,628) (50,565,993) (27,730) (50,593,722) 2326 B17 (707,544,621) (656,978,628) (50,565,993) (27,730) (50,593,722) 2327 2328 108365 Overhead Conductors 2329 DPW S (362,441,146) (345,147,654) (17,293,492) - (17,293,492) 2330 B17 (362,441,146) (345,147,654) (17,293,492) - (17,293,492) 2331 2332 108366 Underground Conduit 2333 DPW S (188,465,588) (183,590,734) (4,874,855) - (4,874,855) 2334 B17 (188,465,588) (183,590,734) (4,874,855) - (4,874,855) 2335 2336 108367 Underground Conductors 2337 DPW S (400,927,895) (387,340,977) (13,586,919) - (13,586,919) 2338 B17 (400,927,895) (387,340,977) (13,586,919) - (13,586,919) 2339 2340 108368 Line Transformers 2341 DPW S (630,601,587) (595,298,297) (35,303,290) - (35,303,290) 2342 B17 (630,601,587) (595,298,297) (35,303,290) - (35,303,290) 2343 2344 108369 Services 2345 DPW S (386,113,759) (366,153,562) (19,960,197) - (19,960,197) 2346 B17 (386,113,759) (366,153,562) (19,960,197) - (19,960,197) 2347 2348 108370 Meters 2349 DPW S (105,473,457) (103,536,232) (1,937,226) - (1,937,226) 2350 B17 (105,473,457) (103,536,232) (1,937,226) - (1,937,226) 2351 2352 2353 2354 108371 Installations on Customers' Premises 2355 DPW S (7,364,492) (7,234,600) (129,892) - (129,892) 2356 B17 (7,364,492) (7,234,600) (129,892) - (129,892) 2357 2358 108372 Leased Property 2359 DPW S - - - - - 2360 B17 - - - - - 2361 2362 108373 Street Lights 2363 DPW S (34,152,356) (33,667,370) (484,986) - (484,986) 2364 B17 (34,152,356) (33,667,370) (484,986) - (484,986) 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 4,288,664 4,261,684 26,980 - 26,980 2376 B17 4,288,664 4,261,684 26,980 - 26,980 2377 23782379 Total Distribution Plant Accum Depreciation B17 (3,234,824,180) (3,076,540,328) (158,283,852) (27,730) (158,311,582) 2380 2381 Summary of Distribution Plant Depr by Factor 2382 S (3,234,824,180) (3,076,540,328) (158,283,852) (27,730) (158,311,582) 2383 2384 Total Distribution Depreciation by Factor B17 (3,234,824,180) (3,076,540,328) (158,283,852) (27,730) (158,311,582) 2385 108GP General Plant Accumulated Depr 2386 G-SITUS S (293,728,929) (271,090,051) (22,638,878) - (22,638,878) 2387 PT SG (474,391) (447,552) (26,839) - (26,839) 2388 PT SG (2,101,982) (1,983,061) (118,921) - (118,921) 2389 G-SG SG (137,719,730) (129,928,171) (7,791,560) - (7,791,560) 2390 CUST CN (6,552,220) (6,275,413) (276,806) - (276,806) 2391 PTD SO (122,633,019) (115,840,965) (6,792,054) (61,928) (6,853,982) 2392 P SE (1,743,023) (1,634,472) (108,551) - (108,551) 2393 G-SG SG (144,533) (136,356) (8,177) - (8,177) 2394 G-SG SG - - - - - 2395 B17 (565,097,826) (527,336,041) (37,761,786) (61,928) (37,823,713) 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 Accum Depr - Capital Lease 2407 PTD SO B17 - - - - - 2408 - - - - - Page 2.312020 PROTOCOL Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2409 2410 Remove Capital Leases - - - - - 2411 B17 - - - - - 2412 2413 1081399 Accum 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 (565,097,826) (527,336,041) (37,761,786) (61,928) (37,823,713) 2423 2424 2425 2426 Summary of General Depreciation by Factor 2427 S (293,728,929) (271,090,051) (22,638,878) - (22,638,878) 2428 DGP - - - - - 2429 DGU - - - - - 2430 SE (1,743,023) (1,634,472) (108,551) - (108,551) 2431 SO (122,633,019) (115,840,965) (6,792,054) (61,928) (6,853,982) 2432 CN (6,552,220) (6,275,413) (276,806) - (276,806) 2433 SG (140,440,636) (132,495,140) (7,945,496) - (7,945,496) 2434 DEU - - - - - 2435 SSGCT - - - - - 2436 SSGCH - - - - - 2437 Remove Capital Leases - - - - - 2438 Total General Depreciation by Factor (565,097,826) (527,336,041) (37,761,786) (61,928) (37,823,713) 2439 24402441 Total Accum Depreciation - Plant In Service B17 (10,630,640,162) (10,049,486,394) (581,153,767) (857,684) (582,011,451) 2442 111OP Accum Prov for Amort-Other 2443 P S (56,606) (56,606) - - - 2444 P SG - - - - - 2445 B18 (56,606) (56,606) - - - 2446 2447 2448 111GP Accum Prov for Amort-General 2449 G-SITUS S (12,417,690) (12,083,919) (333,771) - (333,771) 2450 CUST CN - - - - - 2451 I-SG SG - - - - - 2452 PTD SO (1,337,295) (1,263,228) (74,066) - (74,066) 2453 P SE - - - - - 2454 B18 (13,754,984) (13,347,147) (407,837) - (407,837) 2455 2456 2457 111HP Accum Prov for Amort-Hydro 2458 P SG - - - - - 2459 P SG - - - - - 2460 P SG (3,607,810) (3,403,696) (204,114) - (204,114) 2461 P SG - - - - - 2462 B18 (3,607,810) (3,403,696) (204,114) - (204,114) 2463 2464 2465 111IP Accum Prov for Amort-Intangible Plant 2466 I-SITUS S (1,845,633) (836,160) (1,009,472) - (1,009,472) 2467 P SG - - - - - 2468 P SG (415,764) (392,242) (23,522) - (23,522) 2469 P SE (4,629) (4,341) (288) - (288) 2470 I-SG SG (114,973,090) (108,468,432) (6,504,658) - (6,504,658) 2471 I-SG SG (44,478,720) (41,962,315) (2,516,405) - (2,516,405) 2472 I-SG SG (6,241,757) (5,888,627) (353,130) - (353,130) 2473 CUST CN (178,030,335) (170,509,227) (7,521,108) - (7,521,108) 2474 P SG - - - - - 2475 P SG - - - - - 2476 PTD SO (349,790,082) (330,416,889) (19,373,192) (43,212) (19,416,405) 2477 B18 (695,780,009) (658,478,233) (37,301,776) (43,212) (37,344,988) 2478 111IP Less Non-Utility Plant 2479 NUTIL OTH - - - - - 2480 (695,780,009) (658,478,233) (37,301,776) (43,212) (37,344,988) 2481 2482 111390 Accum Amtr - Capital Lease 2483 G-SITUS S - - - - - 2484 P SG - - - - - 2485 PTD SO - - - - - 2486 - - - - - 2487 2488 Remove Capital Lease Amtr - - - - - 24892490 Total Accum Provision for Amortization B18 (713,199,409) (675,285,682) (37,913,726) (43,212) (37,956,938) 2491 2492 2493 2494 2495 Summary of Amortization by Factor 2496 S (14,319,928) (12,976,685) (1,343,243) - (1,343,243) 2497 DGP - - - - - 2498 DGU - - - - - 2499 SE (4,629) (4,341) (288) - (288) 2500 SO (351,127,376) (331,680,118) (19,447,259) (43,212) (19,490,471) 2501 CN (178,030,335) (170,509,227) (7,521,108) - (7,521,108) 2502 SSGCT - - - - - 2503 SSGCH - - - - - 2504 SG (169,717,140) (160,115,311) (9,601,829) - (9,601,829) 2505 Less Capital Lease - - - - - 2506 Total Provision For Amortization by Factor (713,199,409) (675,285,682) (37,913,726) (43,212) (37,956,938) 3. REVENUE ADJUSTMENTS IDAHO 2020 PROTOCOL Page 3.0 Total Revenue Adjustments (Tab 3)TOTAL 3.1 3.2 3.3 3.4 0 0 Total Normalized Temperature Normalization Revenue Normalization REC Revenues Wheeling Revenue 0 0 1 Operating Revenues: 2 General Business Revenues (25,027,466) (6,746,382) (18,281,083) - - - - 3 Interdepartmental - - - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues 1,565 - - 376,738 (375,173) - - 6 Total Operating Revenues (25,025,900) (6,746,382) (18,281,083) 376,738 (375,173) - - 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 (5,016,842) (1,352,420) (3,664,736) 75,523 (75,209) - - 24 State (1,136,176) (306,286) (829,961) 17,104 (17,033) - - 25 Deferred Income Taxes - - - - - - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:(6,153,018) (1,658,706) (4,494,697) 92,627 (92,242) - - 29 30 Operating Rev For Return:(18,872,882) (5,087,676) (13,786,386) 284,111 (282,931) - - 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 -3.631%-0.979%-2.652%0.055%-0.054%0.000%0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (25,025,900) (6,746,382) (18,281,083) 376,738 (375,173) - - 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions - - - - - - - 71 Schedule "M" Deductions - - - - - - - 72 Income Before Tax (25,025,900) (6,746,382) (18,281,083) 376,738 (375,173) - - 73 74 State Income Taxes (1,136,176) (306,286) (829,961) 17,104 (17,033) - - 75 76 Taxable Income (23,889,725) (6,440,097) (17,451,122) 359,634 (358,140) - - 77 78 Federal Income Taxes (5,016,842) (1,352,420) (3,664,736) 75,523 (75,209) - - Rocky Mountain Power PAGE 3.1 Idaho Results of Operations - December 2022 Temperature Normalization TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Revenue: Residential 440 1 (3,432,037) ID Situs (3,432,037) Commercial 442 1 (379,064) ID Situs (379,064) Industrial & Irrigation 442 1 (2,935,282) ID Situs (2,935,282) Total (6,746,382) (6,746,382) 3.1.1 Description of Adjustment: This adjustment normalizes revenues in the 12 months ended December 2022 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 2022 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 $89,494 $5,506 $95,000 ($3,559)($3,432)($6,991)$88,009 $0 $0 $88,009 Commercial $48,948 ($545)$48,403 ($2,615)($379)($2,994)$45,409 $0 $0 $45,409 Industrial $19,141 $79 $19,220 ($200)$0 ($200)$19,020 $0 $0 $19,020 Irrigation $62,578 $987 $63,565 ($3,854)($2,935)($6,789)$56,776 $0 $0 $56,776 Public St & Hwy $497 ($10)$486 ($18)$0 ($18)$468 $0 $0 $468 Special Contract 1-Firm $7,026 $0 $7,026 ($228)$0 ($228)$6,798 $0 $0 $6,798 Special Contract 1-Interruptible $81,625 $0 $81,625 ($7,808)$0 ($7,808)$73,817 $0 $0 $73,817 Special Contract 1 - Curtailed5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Special Contract 2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Idaho $309,308 $6,017 $315,325 ($18,281)($6,746)($25,027)$290,298 $0 $0 $290,298 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 Rocky Mountain Power PAGE 3.1.2 Results of Operations - December 2022 Summary of kWh Adjustments Table 2 Detail A B C Booked Temperature Total kWhs Normalization Adjusted Actual kWh Residential 821,083,383 (34,523,430) 786,559,953 Commercial 532,985,972 (5,758,904) 527,227,068 Industrial 274,005,867 0 274,005,867 Contracts 1,409,500,000 0 1,409,500,000 Irrigation 666,644,554 (39,470,715) 627,173,839 Public St & Hwy 2,764,014 0 2,764,014 Total Idaho Combined 3,706,983,790 (79,753,049) 3,627,230,741 Load Source / Formula: 305 Report Forecasting A + B Rocky Mountain Power PAGE 3.1.3Results of Operations - December 2022Summary of kWh AdjustmentsTable 3 Detail Type 2 Adjustments Type 3 Proforma AdjType 1 Adjustments Total Schedule Booked¹Reconciling Adjustment2 Normalization3 Price Change4 Price Change5 Residential Subtotal $84,926,344 $0 ($4,479,693)$1,493,665 $8,281,540 ($3,432,037)$1,863,475 $86,789,819 $0 $86,789,819 $0 $86,789,819 $0 Total Residential Commercial 07GNSV023A $2,396,427 $268,912 $2,665,339 $0 ($149,881)$41,950 $268,912 $0 $160,981 $2,557,408 $0 $2,557,408 $0 $2,557,408 07NBL6A136 $18,415 $2,278 $20,693 $0 ($1,322)$274 $2,278 $0 $1,230 $19,646 $0 $19,646 $0 $19,646 Subtotal $47,294,561 $0 ($2,987,498)$710,081 $462,483 ($379,064)($2,193,998)$45,100,563 $0 $45,100,563 $0 $45,100,563 Total Commercial Industrial Subtotal $19,290,430 $0 ($1,434,184)$302,430 $41,009 $0 ($1,090,745)$18,199,685 $0 $18,199,685 $0 $18,199,685 Rocky Mountain Power PAGE 3.1.4Results of Operations - December 2022Summary of kWh AdjustmentsTable 3 Detail Type 2 Adjustments Type 3 Proforma AdjType 1 Adjustments Total Schedule Booked¹Reconciling Adjustment2 Normalization3 Price Change4 Price Change5 Total Industrial Special Contracts 07SPCL0001 Interruptible $81,624,687 $81,624,687 ($2,096,104) ($6,834,958) $1,123,032 $0 $0 ($7,808,030) $73,816,657 $0 $73,816,657 $0 $73,816,6575 Subtotal 07SPCL001 $0 Total Contracts Irrigation Subtotal $58,465,463 $62,105,284 $0 ($4,457,808)$1,016,796 $3,639,821 ($2,935,282)($2,736,473)$55,728,990 $0 $55,728,990 $0 $55,728,990 Total Irrigation Public Street & Highway Lighting Subtotal $486,513 $0 ($12,474)($12,474)$0 $0 ($12,474)$474,039 $0 $522,175 $0 $474,466 Total PSHL Total State of Idaho 1. Booked revenue includes ECAM charge, DSM, Bluesky, Property insurance, and BPA credit.2. Includes removal of DSM, Blue Sky, property insurance adjustment and BPA credit.3. Includes out of period adjustments, normalization of special contract revenues (buy-through out, curtailment in), removal of revenue accounting adjustments and ECAM. 4. Annualization Adj for TAA.5. No Pro Forma Adjustment.6. The revenue associated with curtailed loads (including economic curtailment and interruption) is equal to the total curtailed kWh times the interruptible energy rates. Rocky Mountain Power PAGE 3.2 Idaho Results of Operations - December 2022 Revenue Normalization TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Residential 440 1 (3,559,171) ID Situs (3,559,171) Commercial 442 1 (2,614,645) ID Situs (2,614,645) Industrial 442 1 (200,113) ID Situs (200,113) Irrigation 442 1 (3,853,501) ID Situs (3,853,501) Public St & Hwy 444 1 (17,837) ID Situs (17,837) Special Contract 1-Firm 442 1 (227,786) ID Situs (227,786) Special Contract 1-Interruptible 442 1 (7,808,030) ID Situs (7,808,030) Special Contract 1 - Curtailed6 442 1 - ID Situs - Special Contract 2 442 1 - ID Situs - Total (18,281,083) (18,281,083) 3.1.1 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 Power PAGE 3.3 Idaho Results of Operations - December 2022 REC Revenues TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Add December 2021 REC Revenues Reallocated According to RPS Eligibility: OR/CA/WA RPS Eligible: Reallocation of Dec 2022 Rev. for Non-RPS States 456 1 2,994,295 SG 5.6575%169,404 3.3.2 Adjustment for CA RPS Banking 456 1 (129,793) CA Situs - 3.3.2 Adjustment for OR RPS Banking 456 1 (2,197,924) OR Situs - 3.3.2 Adjustment for WA RPS Banking 456 1 (666,578) WA Situs - 3.3.2 0 169,404 OR/CA RPS Eligible Reallocation of Dec 2022 Rev. for Non-RPS States 456 1 91,346 SG 5.6575%5,168 3.3.2 Adjustment for CA RPS Banking 456 1 (5,093) CA Situs - 3.3.2 Adjustment for OR RPS Banking 456 1 (86,253) OR Situs - 3.3.2 - 5,168 CA RPS Eligible Reallocation of Dec 2022 Rev. for Non-RPS States 456 1 1,544 SG 5.6575%87 3.3.2 Adjustment for CA RPS Banking 456 1 (1,544) CA Situs - 3.3.2 Adjustment for OR RPS - Ineligible Wind 456 1 - OR Situs - 3.3.2 Adjustment for OR RPS - Ineligible Wind 456 1 - OTHER 0.0000%- 3.3.2 0 87 Remove December 2022 REC Deferrals 456 1 1,053,953 SG 5.6575%59,628 3.3.1 Incremental Adjust Dec 2022 Revenues to Dec 2023 456 3 1,779,755 SG 5.6575%100,691 3.3.3Re-allocate Dec 2023 REC Revenues According to RPS Eligibility: OR/CA/WA RPS Eligible: Reallocation of Dec 2023 Rev. for Non-RPS States 456 3 733,998 SG 5.6575%41,526 3.3.3 Adjustment for CA RPS Banking 456 3 (31,816) CA Situs - 3.3.3 Adjustment for OR RPS Banking 456 3 (538,782) OR Situs - 3.3.3 Adjustment for WA RPS Banking 456 3 (163,400) WA Situs - 3.3.3 - 41,526 OR/CA RPS Eligible Reallocation of Dec 2023 Rev. for Non-RPS States 456 3 22,064 SG 5.6575%1,248 3.3.3 Adjustment for CA RPS Banking 456 3 (1,230) CA Situs - 3.3.3 Adjustment for OR RPS Banking 456 3 (20,834) OR Situs - 3.3.3 - 1,248 CA RPS Eligible Reallocation of Dec 2023 Rev. for Non-RPS States 456 3 6,926 SG 5.6575%392 3.3.3 Adjustment for CA RPS Banking 456 3 (6,926) CA Situs - 3.3.3 Adjustment for OR RPS - Ineligible Wind 456 3 - OR Situs - 3.3.3 Adjustment for OR RPS - Ineligible Wind 456 3 - OTHER 0.0000%- 3.3.3 - 392 Add Incremental Leaning Juniper and Pryor Mountain Revenue 12 ME Dec. 20234563 (24,844) SG 5.6575%(1,406) 3.3.3Description 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 2022, adjusts REC revenues to 12 months ended December 2023, and reallocates OR, CA, and WA SG factor amounts to the Company's other jurisdictions. Actual RECrevenues 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 & Pryor Mountain revenues are adjusted to 12 months ended December 2023. this adjustment adds to results revenue associated with Leaning Juniper & Pryor Mountain. REC deferrals are also removed consistent with adjustment 5.1, which removes NPC deferrals included in unadjusted results. Rocky Mountain Power Page 3.3.1 Idaho Results of Operations - December 2022 REC Revenue Actuals as Booked Posting Date Fin Accrual Fin Reversal Back Office Actual Kennecott Removal Total Recs FERC Acct 4562700 4562700 4562700 4562700 SAP Acct 301944 301944 301945 301945 January-22 (539,437) 394,100 (393,739) 50,000 (489,076) February-22 (410,725) 539,437 (358,250) 50,000 (179,538) March-22 (1,512,365) 410,725 (640,700) 50,000 (1,692,340) April-22 (988,438) 1,512,365 (2,208,364) 50,000 (1,634,437) May-22 (1,384,185) 1,976,875 (849,500) 50,000 (206,810) June-22 (424,953) 395,747 (456,961) 50,000 (436,167) July-22 (385,881) 424,953 (408,834) 50,000 (319,762) August-22 (391,563) 385,881 (52,146) 50,000 (7,828) September-22 (50,000) 391,563 (50,000) 50,000 341,563 October-22 (50,000) 50,000 (50,000) 50,000 - November-22 (50,000) 50,000 (50,000) 50,000 - December-22 (50,000) 50,000 (1,275,000) 50,000 (1,225,000) 12 ME December 2022 Total (6,237,547) 6,581,647 (6,793,495) 600,000 (5,849,395) REC Deferrals Included in Unadjusted Results: FERC Account 4562700 Amount Yr. Ended December 2022 1,053,953 Ref. 3.3 Rocky Mountain Power Page 3.3.2 Idaho Results of Operations - December 2022 REC Revenue Adjustment to Reallocate December 2022 Revenue December 2022 - Actual REC Revenues CA/OR/WA RPS Eligible Resources 5,451,908$ December 2022 - Actual REC CA/OR RPS Eligible Resources 240,107$ December 2022 - Actual REC Revenues CA RPS Eligible Resources 98,948$ Jan - Dec 2022 - Actual REC Revenues - Not Eligibile for RPS Compliance(1)58,432$ Total December 2022 Actual REC Revenue 5,849,395$ Ref. 3.3.1 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%1.537%26.023%7.892%14.625%43.997%5.897%0.028% Actual December 2022 REC Rev - Eligible for CA/OR/WA RPS 1 SG 5,451,908 83,780 1,418,730 430,267 797,359 2,398,703 321,525 1,545 Ref 3.3 Adjustment for RPS/Commission order 1 SG 2,994,295 46,013 779,194 236,311 437,925 1,317,415 176,588 849 Adjustment for RPS/Commission order 1 Situs (2,994,295) (129,793) (2,197,924) (666,578) Ref. 3.3 Ref. 3.3 Ref. 3.3 Actual December 2022 REC Revenues - Reallocated totals 5,451,908 - - - 1,235,284 3,716,118 498,112 2,394 Actual December 2022 REC Rev - Eligible for CA/OR RPS 1 SG 240,107 3,690 62,482 18,949 35,116 105,641 14,160 68 Ref 3.3 Adjustment for RPS/Commission order 1 SG 91,346 1,404 23,771 7,209 13,360 40,190 5,387 26 Adjustment for RPS/Commission order 1 Situs (91,346) (5,093) (86,253) Ref. 3.3 Ref. 3.3 Actual December 2022 REC Revenues - Reallocated totals 240,107 - - 26,158 48,476 145,831 19,547 94 Actual December 2022 REC Rev - Eligible for CA RPS Only 1 SG 98,948 1,521 25,749 7,809 14,471 43,534 5,835 28 - Ref 3.3 Adjustment for RPS/Commission order 1 SG 1,544 24 402 122 226 679 91 0 Adjustment for RPS/Commission order 1 Situs (1,544) (1,544) - Ref. 3.3 Ref. 3.3 Actual December 2022 REC Revenue - Reallocated totals 98,948 - 26,151 7,931 14,697 44,214 5,926 28 - Reallocated REC Revenue for 12 ME December 2022 1 SG 3,087,186 47,441 803,367 243,642 451,511 1,358,284 182,066 875 - 1 Situs (3,087,186) (136,431) (2,284,177) (666,578) - - - - - Actual December 2022 REC Rev - Not Eligible for RPS Compliance 1 SG 58,432 898 15,206 4,611 8,546 25,709 3,446 17 Actual December 2022 REC Revenue - Total Reallocated 5,849,395 898 41,356 38,701 1,307,003 3,931,872 527,032 2,533 - Ref. 3.3.1 Rocky Mountain Power Page 3.3.3 Idaho Results of Operations - December 2022 REC Revenue Adjustment to Reallocate December 2023 Revenue Incremental Adjustment Calculation: Ref. 3.3.2 Ref. 3.3.4 1,779,755$ Ref. 3.3 Reallocate December 2023 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% 1.537%26.023%7.892% 14.625% 43.997%5.897% 0.028% Estimated December 2023 REC Rev - Eligible for CA/OR/WA RPS Ref 3.3Adjustment for RPS/Commission order 3 SG 733,998 11,279 191,006 57,927 107,350 322,941 43,287 208 Adjustment for RPS/Commission order 3 Situs (733,998) (31,816) (538,782) (163,400) Ref. 3.3 Ref. 3.3 Ref. 3.3 Estimated December 2023 REC Revenues - Reallocated Totals 1,336,438 - - - 302,808 910,940 122,103 587 Estimated December 2023 REC Rev - Eligible for CA/OR RPS 3 SG 57,997 891 15,092 4,577 8,482 25,517 3,420 16 Ref 3.3 Adjustment for RPS/Commission order 3 SG 22,064 339 5,742 1,741 3,227 9,708 1,301 6 Adjustment for RPS/Commission order 3 Situs (22,064) (1,230) (20,834) Ref. 3.3 Ref. 3.3 Estimated December 2023 REC Revenues - Reallocated totals 57,997 - - 6,318 11,709 35,225 4,722 23 Estimated December 2023 REC Rev - Eligible for CA RPS Only 3 SG 443,752 6,819 115,476 35,021 64,900 195,240 26,170 126 - Ref 3.3Adjustment for RPS/Commission order 3 SG 6,926 106 1,802 547 1,013 3,047 408 2 Adjustment for RPS/Commission order 3 Situs (6,926) (6,926) - Ref.3.3 Ref. 3.3Estimated December 2023 REC Revenue - Reallocated totals 443,752 - 117,278 35,568 65,913 198,287 26,579 128 - Ref. 3.3Reallocated REC Revenue for 12 ME 2023 3 SG 762,988 11,725 198,550 60,215 111,589 335,696 44,997 216 - 3 Situs (762,988) (39,972) (559,616) (163,400) - - - - - Actual December 2022 REC Rev - Not Eligible for RPS Compliance (58,432) (3,446) Estimated December 2023 REC Revenue - Total Reallocated 1,779,755 149,958 2022 Actual Leaning Juniper & Pryor Mountain Revenue 833,668 808,824 Ref. 3.3.3 Incremental Leaning Juniper & Pryor Mountain Revenue Adjustment (24,844)Ref. 3.3 Rocky Mountain Power Page 3.3.4 Idaho Results of Operations - December 2022 REC Revenue Adjustment to Reallocate December 2023 Revenue December 2023 - Estimated REC Revenues CA/OR/WA RPS Eligible Resources 6,788,346$ December 2023 - Estimated REC CA/OR RPS Eligible Resources 298,104$ December 2023 - Estimated REC Revenues CA RPS Eligible Resources 542,700$ Total December 2023 Estimated REC Revenue 7,629,150$ Ref. 3.3.3 Reallocate December 2023 REC Revenue for Renewable Portfolio Standards Type Factor Total California Oregon Washington Wyoming Utah Idaho FERC Other SG Factor Amounts SG 100.000% 1.537% 26.023% 7.892% 14.625% 43.997% 5.897% 0.028% Estimated December 2023 REC Rev - Eligible for CA/OR/WA RPS 3 SG 6,788,346 104,317 1,766,506 535,739 992,817 2,986,702 400,341 1,924 Adjustment for RPS/Commission order 3 SG 3,728,293 57,293 970,200 294,238 545,275 1,640,356 219,875 1,057 Adjustment for RPS/Commission order 3 Situs (3,728,293) (161,609) (2,736,706) (829,977) Estimated December 2023 REC Revenues - Reallocated Totals 6,788,346 - - - 1,538,092 4,627,058 620,216 2,980 Estimated December 2023 REC Rev - Eligible for CA/OR RPS 3 SG 298,104 4,581 77,575 23,526 43,599 131,158 17,581 84 Adjustment for RPS/Commission order 3 SG 113,411 1,743 29,512 8,950 16,587 49,898 6,688 32 Adjustment for RPS/Commission order 3 Situs (113,411) (6,324) (107,087) Estimated December 2023 REC Revenues - Reallocated Totals 298,104 - - 32,477 60,185 181,056 24,269 117 Estimated December 2023 REC Rev - Eligible for CA RPS Only 3 SG 542,700 8,340 141,225 42,830 79,372 238,774 32,006 154 - Adjustment for RPS/Commission order 3 SG 8,470 130 2,204 668 1,239 3,727 500 2 Adjustment for RPS/Commission order 3 Situs (8,470) (8,470) - Estimated December 2023 REC Revenue - Reallocated Totals 542,700 - 143,429 43,499 80,610 242,501 32,505 156 - Reallocated REC Revenue for 12 ME December 2023 3 SG 3,850,174 59,166 1,001,917 303,857 563,100 1,693,980 227,063 1,091 - 3 Situs (3,850,174) (176,403) (2,843,793) (829,977) - - - - - Estimated December 2023 REC Revenue - Total Reallocated 7,629,150 - 143,429 75,975 1,678,888 5,050,615 676,990 3,253 - Ref. 3.3.3 (B) (A) Total Company Percentage %1 Idaho Alloc Estimated REC sales 7,629,150 8.87% 676,990 Estimated Leaning Juniper revenue & Pryor Mountain Revenue 808,824 5.90% 47,700 Total CY 2023 REC revenue forecast 8,437,974 724,690 1) Factor calculations: 8.87% = (B) / (A) 5.90% = Actual CY 2022 SG Idaho Factor Rocky Mountain Power PAGE 3.4 Idaho Results of Operations - December 2022 Wheeling Revenue TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Revenues: Other Electric Revenues 456 1 (10,062,431) SG 5.6575%(569,287) Other Electric Revenues 456 1 (1,672,328) SE 6.2277%(104,148) Other Electric Revenues 456 2 1,438,866 SG 5.6575%81,405 Other Electric Revenues 456 3 3,833,062 SG 5.6575%216,857 (6,462,831) (375,173) 3.5.1 Adjustment Detail: Actual Wheeling Revenues 12 ME December 2022 187,147,115 Total Adjustments (6,462,831) Adjusted Wheeling Revenues 12 ME December 2023 180,684,284 3.5.1 Description of Adjustment: This adjustment removes out-of-period and one-time adjustments from the 12 months ended December 2022 and adds in pro forma changes through December 2023. Page 3.4.1 Rocky Mountain Power Results of Operations - December 2022 Wheeling Revenue Customer Total 3 Phase Renewables 5 Airport Solar LLC (2,308,282)Arizona Electric Power Cooperative, Inc.(2,639) Arizona Public Service Company (71,082)Avangrid Renewables, LLC (6,422,192) Avista (15,778)Basin Electric Power Cooperative (2,351,036) BHG (5,139)Black Hills Corporation (3,952,308) Black Hills/Colorado Electric Utility Company 0Bonneville Power Administration (25,599,963) Brookfield Renewable Trading & Marketing LP (472,602)Calpine Energy Solutions (784,035) City of Roseville (1,886,683)Clatskanie Peoples Utility District (613,930) Conoco Phillips Company (5,023)Constellation Energy Generation, LLC (ESS)(39,935) Constellation Energy Generation, LLC (Stateline)(12,094,153) CP Energy Marketing (US) Inc.(15,336) Deseret Generation & Trans.(7,951,727) Dynasty Power Inc.(2,299,522) EDF Trading North America, LLC (349,631) Enel Trading North America 0 Energy Keepers, Inc (356,133) Eugene Water & Electric Board 0 Evergreen Biopower (457,984) Fall River Rural Electric Cooperative (151,308)Falls Creek H.P. LP (191,137) Foote Creek IV, LLC 0Garrett Solar LLC (473,663) Guzman Energy, LLC (1,786,463)Idaho Power Company (3,026,867) Idaho Power Company - Power Supply Merchant (5,654)Imperial Irrigation District (847,838) Intermountain Power Agency 0Klamath Energy LLC 0 MAG Energy Solutions, Inc.(2,519) Marysville Hydro Partners 0Mercuria Energy America, LLC (1,840,398) Moon Lake Electric Association (20,424)Morgan Stanley (3,515,970) Municipal Energy Nebraska, Inc.0Navajo Tribal Utility Authority (102,866) Nevada Power Company (177,888)NextEra Energy Resources, LLC (4,468,031) Pacific Gas & Electric Company (16,397)PACIFICORP 0 PACIFICORP TRANSFER 0 Portland General Electric Company (100,848) Powerex Corporation (44,442,864) Public Services Company of Colorado (54,474) Rainbow Energy Marketing (1,616,832) Sacramento Municipal Utility District (777,642) Salt River Project (1,023,210) Shell Energy North America (3,045,933) Sierra Pacific Power Company (36,159) Southern California Edison Company (4,395,244)Southern California Public Power Authority (61,348) State of South Dakota (163,712)TEC Energy Inc.0 Tenaska Power Services Co (829,676)The Energy Authority, Inc.(1,262,070) Thermo No. 1 BE-01, LLC (503,187)TransAlta Energy Marketing (U.S.) Inc.(757,880) Tri-State Generation & Trans.(729,243)Tucson Electric Power Co 0 U.S. Bureau of Reclamation CR (10,961)U.S. Bureau of Reclamation FNO (21,820) U.S. Bureau of Reclamation WB (28,170)Uniper Global Commodities North America LLC (518,811) Utah Associated Municipal Power Sys OM 0Utah Associated Municipal Power Systems (26,087,335) Utah Municipal Power Agency (4,518,151) Vitol Inc.(1,298,959) Warm Springs Power Enterprises (119,700) Western Area Power Adm CO River (2,069) Western Area Power Adm FNO (91,142) Western Area Power Adm LAP (12,571) Western Area Power Administration (2,891,952) SAP Adjustments Total (187,147,115) Ref 3.4 1 2 3 Incremental Adjustments 6,462,831 Ref 3.4 Ref 3.4 4. O&M ADJUSTMENTS IDAHO 2020 PROTOCOL Page 4.0 Total O&M Adjustments (Tab 4)TOTAL 4.1 4.2 4.3 4.4 4.5 4.6 Total Normalized Miscellaneous General Expense and Revenue Wage and Employee Benefit - Annualizing Wage and Employee Benefit - Pro Forma Pension Non- Service Expense Remove Non- Recurring Entries Insurance Expense 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 (180,577) (471) 18,245 313,870 - - - 10 Nuclear Production - - - - - - - 11 Hydro Production 493,399 - 4,152 71,429 - 417,818 - 12 Other Power Supply 96,199 20,887 7,335 126,192 - - - 13 Transmission 121,280 - 6,663 114,617 - - - 14 Distribution 6,425,489 - 352,990 6,072,500 - - - 15 Customer Accounting 946,065 - 36,779 632,709 - - - 16 Customer Service & Info 352,914 16,171 18,499 318,244 - - - 17 Sales - - - - - - - 18 Administrative & General (4,953,160) 73,666 6,510 111,984 (1,409,743) - (3,150,097) 19 Total O&M Expenses 3,301,608 110,252 451,172 7,761,546 (1,409,743) 417,818 (3,150,097) 20 Depreciation - - - - - - - 21 Amortization - - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (664,339) (24,581) (90,445) (1,555,926) 282,605 (83,758) 631,487 24 State (150,454) (5,567) (20,483) (352,374) 64,002 (18,969) 143,014 25 Deferred Income Taxes - - - - - - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense 12,367 12,367 - - - - - 28 Total Operating Expenses:2,499,182 92,471 340,244 5,853,246 (1,063,135) 315,091 (2,375,595) 29 30 Operating Rev For Return:(2,499,182) (92,471) (340,244) (5,853,246) 1,063,135 (315,091) 2,375,595 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 (2,712,063) - - - - - (2,712,063) 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions 11,030,653 - - - - - 11,030,653 54 55 Total Deductions:8,318,591 - - - - - 8,318,591 56 57 Total Rate Base:8,318,591 - - - - - 8,318,591 58 59 60 Estimated ROE impact -0.602%-0.018%-0.065%-1.126%0.205%-0.061%0.328% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (3,313,976) (122,619) (451,172) (7,761,546) 1,409,743 (417,818) 3,150,097 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions - - - - - - - 71 Schedule "M" Deductions - - - - - - - 72 Income Before Tax (3,313,976) (122,619) (451,172) (7,761,546) 1,409,743 (417,818) 3,150,097 73 74 State Income Taxes (150,454) (5,567) (20,483) (352,374) 64,002 (18,969) 143,014 75 76 Taxable Income (3,163,521) (117,052) (430,689) (7,409,172) 1,345,740 (398,849) 3,007,082 77 78 Federal Income Taxes (664,339) (24,581) (90,445) (1,555,926) 282,605 (83,758) 631,487 IDAHO 2020 PROTOCOL O&M Adjustments (Tab 4)TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales5Other Operating Revenues6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production10Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution15Customer Accounting16Customer 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 & Expense28 Total Operating Expenses: 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use35Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock 40 Material & Supplies41Working Capital42Weatherization 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 ITC51Customer Adv For Const52Customer Service Deposits 53 Miscellaneous Deductions 54 55 Total Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 68 Interest (AFUDC)69 Interest 70 Schedule "M" Additions 71 Schedule "M" Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes Page 4.0.1 Total 4.7 4.8 4.9 4.10 0 0 0 Generation Overhaul Expense Memberships & Subscriptions Revenue Sensitive Items / Uncollectible Outside Services Expense 0 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (512,221) - - - - - - - - - - - - - - - - - - - - (58,216) - - - - - - - - - - - - - - - - - - - - - - 276,576 - - - - - - - - - - - - - - - - - - - (37,248) (42,961) (505,272) - - - (570,436) (37,248) 233,616 (505,272) - - - - - - - - - - - - - - - - - - - - - - - - 114,353 7,467 (46,832) 101,290 - - - 25,898 1,691 (10,606) 22,939 - - - - - - - - - - - - - - - - - - - - - - - - (430,185) (28,090) 176,178 (381,043) - - - 430,185 28,090 (176,178) 381,043 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0.083%0.005%-0.034%0.073%0.000%0.000%0.000% 570,436 37,248 (233,616) 505,272 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 570,436 37,248 (233,616) 505,272 - - - 25,898 1,691 (10,606) 22,939 - - - 544,539 35,557 (223,010) 482,332 - - - 114,353 7,467 (46,832) 101,290 - - - Rocky Mountain Power PAGE 4.1 Idaho Results of Operations - December 2022 Miscellaneous General Expense and Revenue TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Revenue: Gain on Property Sales 421 1 1,196,459 SO 5.5385%66,266 Gain on Property Sales 421 1 (952,692) SG 5.6575%(53,899) Gain on Property Sales 421 1 - OR Situs - Gain on Property Sales 421 1 (36,459) UT Situs - Total Miscellaneous General Revenue Adjustment 207,308 12,367 4.1.1 Adjustment to Expense: Administrative & General Salaries 920 1 (5,257) SO 5.5385%(291) Office Supplies and Expenses 921 1 (7,921) SO 5.5385%(439) Re-allocate Regulatory Comission 928 1 (9,555) OR Situs - Re-allocate Regulatory Comission 928 1 9,555 SG 5.6575%541 Office Supplies and Expenses 921 1 (3,572) SO 5.5385%(198) Office Supplies and Expenses 921 1 1,345,330 SO 5.5385%74,511 Blue Sky 909 1 1,377 CN 4.2246%58 Blue Sky 909 1 18,705 OR Situs - Blue Sky 903 1 (11,805) OR Situs - Blue Sky 929 1 (8,278) SO 5.5385%(458) Reallocation 909 1 14,907 CN 4.2246%630 Reallocation 909 1 (13,249) UT Situs - Reallocation 909 1 15,483 ID Situs 15,483 Reallocation 909 1 (85) WY Situs - Reallocation 909 1 483 WA Situs - Reallocation 909 1 (19,456) CA Situs - Reallocation 909 1 1,917 OR Situs - Misc. Steam Expense 506 1 (8,333) SG 5.6575%(471) Outside Services 923 1 (369,185) WY Situs - Other Expenses 557 1 369,185 SG 5.6575%20,887 1,320,247 110,252 Total Adjustment 1,320,247 110,252 Description of Adjustment: This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-regulated accounts. It also reallocates certain items such as gains and losses on property sales to reflect the appropriate allocation. Page 4.1.1 Rocky Mountain Power Description FERC Factor Amount FERC 421 - (Gain)/Loss on Sale of Utility Plant Gain on Property Sales 421 SO 1,196,459 Gain on Property Sales 421 SG (952,692) Gain on Property Sales 421 OR - Gain on Property Sales 421 UT (36,459) 207,308 Ref 4.1 Non Regulated Flights Administrative & General Salaries 920 SO (5,257) Office Supplies and Expenses 921 SO (7,921) (13,178)Ref 4.1 FERC 921 - Office Supplies & Expenses Expense removal 921 SO (3,572)Ref 4.1 FERC 928 - Regulatory Commission Expenses Re-allocate Regulatory Comission 928 OR (9,555) Re-allocate Regulatory Comission 928 SG 9,555 - Ref 4.1 Credit Facility Fee Adjustment Credit facility fees 921 SO 1,345,330 Ref 4.1 Informational & Instructional Advertising Blue Sky 909 CN 1,377 Blue Sky 909 OR 18,705 Blue Sky 903 OR (11,805) Blue Sky 929 SO (8,278) Reallocation 909 CN 14,907 Reallocation 909 UT (13,249) Reallocation 909 ID 15,483 Reallocation 909 WY (85) Reallocation 909 WA 483 Reallocation 909 CA (19,456) Reallocation 909 OR 1,917 Misc. Steam Expense 506 SG (8,333) Reallocation 923 WY (369,185) Reallocation 557 SG 369,185 (8,333) Ref 4.1 Total Adjustment 1,320,247 Ref 4.1 Results of Operations - December 2022 Miscellaneous General Expense & Revenue Rocky Mountain Power PAGE 4.2 Idaho Results of Operations - December 2022 Wage and Employee Benefit - Annualizing TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Operations 500 2 181,459 SG 5.6575%10,266 Fuel Related-Non NPC 501 2 324 SE 6.2277%20 Steam Maintenance 512 2 140,674 SG 5.6575%7,959 Hydro Operations 535 2 37,820 SG-P 5.6575%2,140 Hydro Operations 535 2 26,690 SG-U 5.6575%1,510 Hydro Maintenance 545 2 7,285 SG-P 5.6575%412 Hydro Maintenance 545 2 1,596 SG-U 5.6575%90 Other Operations 548 2 32,405 SG 5.6575%1,833 Other Operations 549 2 92 ID Situs 92 Other Maintenance 553 2 8,554 SG 5.6575%484 Other Power Supply Expenses 557 2 83,986 SG 5.6575%4,752 Other Power Supply Expenses 557 2 175 ID Situs 175 Transmission Operations 560 2 70,552 SG 5.6575%3,992 Transmission Maintenance 571 2 47,213 SG 5.6575%2,671 Distribution Operations 580 2 119,446 SNPD 5.1285%6,126 Distribution Operations 580 2 93,675 ID Situs 93,675 Distribution Maintenance 593 2 28,278 SNPD 5.1285%1,450 Distribution Maintenance 593 2 251,738 ID Situs 251,738 Customer Accounts 903 2 75,934 CN 4.2246%3,208 Customer Accounts 903 2 33,571 ID Situs 33,571 Customer Services 908 2 12,149 CN 4.2246%513 Customer Services 908 2 69 OTHER 0.0000%- Customer Services 908 2 17,986 ID Situs 17,986 Administrative & General 920 2 71,653 SO 5.5385%3,969 Administrative & General 920 2 1,986 ID Situs 1,986 Administrative & General 935 2 6,607 SO 5.5385%366 Administrative & General 935 2 189 ID Situs 189 Total 1,352,107 451,172 4.3.2 Description of Adjustment: This adjustment annualizes the wage and benefit increases that occurred during the twelve month period ended December 2022 for labor charged to operations and maintenance accounts. See page 4.3.1 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.3 Idaho Results of Operations - December 2022 Wage and Employee Benefit - Pro Forma TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Expense: Steam Operations 500 3 3,121,647 SG 5.6575%176,609 Fuel Related-Non NPC 501 3 5,580 SE 6.2277%347 Steam Maintenance 512 3 2,420,028 SG 5.6575%136,914 Hydro Operations 535 3 650,619 SG-P 5.6575%36,809 Hydro Operations 535 3 459,155 SG-U 5.6575%25,977 Hydro Maintenance 545 3 125,323 SG-P 5.6575%7,090 Hydro Maintenance 545 3 27,449 SG-U 5.6575%1,553 Other Operations 548 3 557,471 SG 5.6575%31,539 Other Operations 549 3 1,580 ID Situs 1,580 Other Maintenance 553 3 147,162 SG 5.6575%8,326 Other Power Supply Expenses 557 3 1,444,815 SG 5.6575%81,741 Other Power Supply Expenses 557 3 3,006 ID Situs 3,006 Transmission Operations 560 3 1,213,712 SG 5.6575%68,666 Transmission Maintenance 571 3 812,206 SG 5.6575%45,951 Distribution Operations 580 3 2,054,835 SNPD 5.1285%105,383 Distribution Operations 580 3 1,611,497 ID Situs 1,611,497 Distribution Maintenance 593 3 486,467 SNPD 5.1285%24,949 Distribution Maintenance 593 3 4,330,671 ID Situs 4,330,671 Customer Accounts 903 3 1,306,289 CN 4.2246%55,186 Customer Accounts 903 3 577,524 ID Situs 577,524 Customer Services 908 3 208,996 CN 4.2246%8,829 Customer Services 908 3 1,189 OTHER 0.0000%- Customer Services 908 3 309,415 ID Situs 309,415 Administrative & General 920 3 1,232,659 SO 5.5385%68,271 Administrative & General 920 3 34,169 ID Situs 34,169 Administrative & General 935 3 113,661 SO 5.5385%6,295 Administrative & General 935 3 3,249 ID Situs 3,249 Total 23,260,372 7,761,546 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 2023 for labor charged to operation & maintenance accounts. See page 4.3.1 for more information on how this adjustment was calculated. Page 4.3.1 Rocky Mountain Power Idaho Results of Operations - December 2022 Wage and Employee Benefit Adjustment The unadjusted, annualized (12 months ended December 2022), and pro forma period (12 months ending December 2023) labor expenses are summarized on page 4.3.2. The following is an explanation of the procedures used to develop the labor benefits & expenses used in this adjustment. 1. Actual December 2022 total labor related expenses are identified on page 4.3.2, including bare labor, incentive, other labor, pensions, benefits, and payroll taxes. 2. Actual December 2022 expenses for regular time, overtime, and premium pay were identified by labor group and annualized to reflect wage increases during the base period. These annualizations can be found on page 4.3.4. 3. The annualized December 2022 regular time, overtime, and premium pay expenses were then escalated prospectively by labor group to December 2023 (see page 4.3.3). Union and non-union costs were escalated using the contractual and target rates found on page 4.3.4. 4. Compensation related to the Annual Incentive Plan is included at the December 2023 Pro Forma target level. The Annual Incentive Plan is the second step of a two-stage compensation philosophy that provides employees with market average compensation with a portion at risk and based on achieving annual goals. Union employees do not participate in the Company's Annual Incentive Plan; instead, they receive annual increases to their wages that are reflected in the escalation described above. 5. Pro Forma December 2023 pension and employee benefit expenses are based on either actuarial projections or are calculated by using actual December 2022 data escalated to December 2023. These expenses can be found on page 4.3.6. 6. Payroll tax calculations can be found on page 4.3.7. Page 4.3.2 Rocky Mountain Power Idaho Results of Operations - December 2022 Wage and Employee Benefit Adjustment Actual Annualized Pro Forma Description 12 Months Ended December 2022 12 Months Ended December 2022 Adjustment 12 Months Ending December 2023 Adjustment Ref. Regular Ordinary Time 436,939,964 438,560,589 1,620,625 452,644,604 14,084,015 Overtime 85,650,661 85,968,342 317,681 88,729,145 2,760,803 Premium Pay 13,020,154 13,068,447 48,292 13,488,129 419,682 Subtotal for Escalation 535,610,780 537,597,377 1,986,598 554,861,878 17,264,501 4.3.3&4 Unused Leave 4,168,778 4,184,240 15,462 4,318,614 134,373 4.3.5 Temporary/Contract Labor - - - - - Severance Pay 132,044 132,044 - 132,044 - 4.3.5 Other Salary/Labor Costs 4,699,022 4,699,022 - 4,699,022 - Joint Owner Cutbacks (1,033,955) (1,037,790) (3,835) (1,071,118) (33,328)4.3.5 Subtotal Bare Labor 543,576,669 545,574,894 1,998,225 562,940,440 17,365,546 Annual Incentive Plan 30,115,297 30,115,297 - 38,801,669 8,686,372 4.3.5 Total Incentive 30,115,297 30,115,297 - 38,801,669 8,686,372 - Overtime Meals 1,728,928 1,728,928 - 1,728,928 - Bonus and Awards 2,200,130 2,200,130 - 2,200,130 - Physical Exam 63,790 63,790 - 63,790 - Education Assistance 228,607 228,607 - 228,607 - Mining Salary/Benefit Credit (162,760) (162,760) - (162,760) - Total Other Labor 4,058,696 4,058,696 - 4,058,696 - Subtotal Labor and Incentive 577,750,662 579,748,887 1,998,225 605,800,805 26,051,918 Pensions 5,448,959 5,448,959 - 5,017,376 (431,584)4.3.6 SERP Plan - - - - - 4.3.6 Post Retirement Benefits (281,130) (281,130) - 1,096,486 1,377,616 4.3.6 Post Employment Benefits 5,206,317 5,206,317 - 4,722,066 (484,251)4.3.6 Total Pensions 10,374,146 10,374,146 - 10,835,928 461,782 4.3.6 Pension Administration 1,273,734 1,273,734 - 1,131,190 (142,544)4.3.6 Medical 58,393,046 58,393,046 - 63,798,245 5,405,199 4.3.6 Dental 3,238,055 3,238,055 - 4,469,223 1,231,169 4.3.6 Vision 368,315 368,315 - 533,665 165,350 4.3.6 Life 841,255 841,255 - 871,492 30,237 4.3.6 401(k) 43,102,351 43,102,351 - 44,651,550 1,549,199 4.3.6 401(k) Administration 364 364 - - (364)4.3.6 Accidental Death & Disability 29,018 29,018 - 30,061 1,043 4.3.6 Long-Term Disability 3,942,007 3,942,007 - 4,083,692 141,685 4.3.6 Worker's Compensation 1,021,103 1,021,103 - 1,057,803 36,701 4.3.6 Other Salary Overhead 567,670 567,670 - 567,670 - 4.3.6 Total Benefits 112,776,920 112,776,920 - 121,194,593 8,417,674 4.3.6 Subtotal Pensions and Benefits 123,151,066 123,151,066 - 132,030,521 8,879,456 4.3.6 Payroll Tax Expense 39,638,733 39,778,359 139,626 41,624,569 1,846,210 4.3.7 Payroll Tax Expense-Unemployment 3,116,162 3,116,162 - 3,116,162 - Total Payroll Taxes 42,754,894 42,894,521 139,626 44,740,731 1,846,210 Total Labor 743,656,622 745,794,473 2,137,851 782,572,057 36,777,584 4.3.8 Non-Utility and Capitalized Labor 273,323,134 274,108,879 785,745 287,626,091 13,517,212 4.3.8 Total Utility Labor 470,333,488 471,685,594 1,352,107 494,945,966 23,260,372 4.3.8 Ref. 4.2 Ref. 4.3 Rocky Mountain Power Results of Operations - December 2022 Escalation of Regular, Overtime, and Premium Labor (Figures are in thousands) Base Period: 12 Months Ended December 2022 Pro Forma: 12 Months Ending December 2023 Labor (12 Months Ended December 2022) 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 34,379 33,130 39,331 34,768 35,899 37,648 35,112 37,832 37,468 35,911 38,107 37,356 436,940 Ref. 4.3.2 6,418 4,528 7,116 7,520 6,529 7,498 6,798 10,411 8,436 6,325 6,239 7,833 85,651 Ref. 4.3.2 829 861 1,217 1,306 1,181 1,317 985 1,334 1,099 896 1,012 982 13,020 Ref. 4.3.2 41,625 38,519 47,664 43,595 43,609 46,463 42,896 49,577 47,003 43,133 45,358 46,171 535,611 Ref. 4.3.2 Labor (12 Months Ended 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 15,131 14,099 18,469 15,789 16,017 17,110 15,814 16,868 17,522 16,037 16,817 17,497 197,171 3 IBEW 125 3,617 3,098 3,963 4,138 3,682 3,827 3,722 4,481 4,111 3,656 4,154 4,354 46,802 4 IBEW 659 4,573 3,432 4,173 3,695 3,890 4,181 4,470 6,671 5,206 3,934 4,347 4,260 52,831 5 UWUA 197 271 152 223 166 171 209 211 315 202 222 225 219 2,585 8 UWUA 127 3,788 3,517 4,182 4,322 4,225 4,336 3,911 4,328 4,280 4,083 4,095 4,305 49,372 9 IBEW 57 WY 70 61 79 80 81 89 83 88 61 59 59 59 869 11 IBEW 57 PD 8,970 9,150 10,718 9,828 10,020 11,021 9,414 11,070 10,001 9,397 9,888 9,567 119,045 12 IBEW 57 PS 3,274 3,210 3,990 3,646 3,491 3,542 3,311 3,681 3,628 3,857 3,701 3,660 42,992 13 PCCC Non-Exempt 419 412 427 415 449 449 444 492 448 421 429 441 5,244 15 IBEW 57 CT 344 315 357 377 367 364 313 337 301 302 335 373 4,085 16 IBEW 77 118 111 110 114 178 179 134 134 144 121 139 153 1,637 18 Non-Exempt 1,052 963 973 1,023 1,038 1,156 1,069 1,112 1,098 1,045 1,169 1,282 12,979 Grand Total 41,625 38,519 47,664 43,595 43,609 46,463 42,896 49,577 47,003 43,133 45,358 46,171 535,611 Annualization Increase 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% 1.50% (1) 5 UWUA 197 2.50% (1)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 2.25% (1) 18 Non-Exempt 3.44% (1) Account Desc. Regular Ordinary Time Overtime Premium Pay Grand Total Page 4.3.3 Rocky Mountain Power Results of Operations - December 2022 Escalation of Regular, Overtime, and Premium Labor (Figures are in thousands) Base Period: 12 Months Ended December 2022 Pro Forma: 12 Months Ending December 2023 Annualized 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 15,131 14,099 18,469 15,789 16,017 17,110 15,814 16,868 17,522 16,037 16,817 17,497 197,171 3 IBEW 125 3,744 3,098 3,963 4,138 3,682 3,827 3,722 4,481 4,111 3,656 4,154 4,354 46,929 4 IBEW 659 4,733 3,552 4,319 3,824 3,949 4,243 4,470 6,671 5,206 3,934 4,347 4,260 53,508 5 UWUA 197 278 156 229 171 175 209 211 315 202 222 225 219 2,610 8 UWUA 127 3,873 3,596 4,276 4,419 4,320 4,434 3,999 4,426 4,376 4,083 4,095 4,305 50,202 9 IBEW 57 WY 72 62 81 82 83 91 83 88 61 59 59 59 880 11 IBEW 57 PD 9,195 9,150 10,718 9,828 10,020 11,021 9,414 11,070 10,001 9,397 9,888 9,567 119,269 12 IBEW 57 PS 3,355 3,210 3,990 3,646 3,491 3,542 3,311 3,681 3,628 3,857 3,701 3,660 43,074 13 PCCC Non-Exempt 419 412 427 415 449 449 444 492 448 421 429 441 5,244 15 IBEW 57 CT 353 315 357 377 367 364 313 337 301 302 335 373 4,093 16 IBEW 77 120 111 110 114 178 179 134 134 144 121 139 153 1,639 18 Non-Exempt 1,052 963 973 1,023 1,038 1,156 1,069 1,112 1,098 1,045 1,169 1,282 12,979 Grand Total 42,323 38,723 47,911 43,827 43,769 46,625 42,984 49,675 47,099 43,133 45,358 46,171 537,597 Ref. 4.3.2 Pro Forma Increase to December 2023 Group Code Labor Group Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 2 Officer/Exempt 3.50% (2) 3 IBEW 125 4.50% (1) 4 IBEW 659 2.00% (1) 5 UWUA 197 4.50% (1)8 UWUA 127 2.25% (1) 9 IBEW 57 WY 11 IBEW 57 PD 4.00% (1) 12 IBEW 57 PS 4.00% (1) 13 PCCC Non-Exempt 3.50% (2) 15 IBEW 57 CT 4.00% (1)16 IBEW 77 2.00% (1) 18 Non-Exempt 3.50% (2) Pro Forma Labor December 2023 Group Code Labor Group Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Total 2 Officer/Exempt 15,660 14,593 19,115 16,342 16,578 17,709 16,367 17,458 18,136 16,599 17,405 18,109 204,072 3 IBEW 125 3,744 3,237 4,141 4,325 3,848 3,999 3,889 4,683 4,296 3,820 4,341 4,550 48,872 4 IBEW 659 4,733 3,552 4,319 3,824 4,028 4,328 4,559 6,804 5,310 4,012 4,434 4,345 54,249 5 UWUA 197 278 156 229 171 175 218 221 329 211 232 235 229 2,682 8 UWUA 127 3,873 3,596 4,276 4,419 4,320 4,434 3,999 4,426 4,376 4,175 4,188 4,401 50,483 9 IBEW 57 WY 72 62 81 82 83 91 83 88 61 59 59 59 880 11 IBEW 57 PD 9,562 9,516 11,146 10,221 10,421 11,462 9,791 11,513 10,401 9,773 10,284 9,950 124,040 12 IBEW 57 PS 3,490 3,339 4,150 3,791 3,631 3,684 3,444 3,828 3,774 4,012 3,849 3,807 44,797 13 PCCC Non-Exempt 433 426 441 430 464 465 460 510 463 435 444 456 5,427 15 IBEW 57 CT 367 327 371 393 382 379 325 350 313 314 348 388 4,257 16 IBEW 77 120 113 113 117 182 183 136 137 147 124 142 157 1,670 18 Non-Exempt 1,089 997 1,007 1,059 1,074 1,196 1,106 1,151 1,137 1,081 1,210 1,327 13,434 Grand Total 43,420 39,913 49,390 45,173 45,185 48,148 44,381 51,277 48,625 44,635 46,938 47,778 554,862 Ref. 4.3.2 (1) Labor increases supported by union contracts/actual increases. (2) Projected labor increases supported by planned targets. (3) Increase will be contingent on the future outcome of a new contract. Page 4.3.4 Rocky Mountain Power Idaho Results of Operations - December 2022 Wage and Employee Benefit Adjustment Composite Labor Increases Ref. Regular Time/Overtime/Premium Pay Annualize - Actual 535,610,780 4.3.2 Regular Time/Overtime/Premium Pay Annualize - Annualized 537,597,377 4.3.2 % Increase-Annualized 0.37% Regular Time/Overtime/Premium Pay December 2023 - Pro Forma 554,861,878 4.3.2 % Increase-Pro Forma 3.21% % Increase-Total 3.59% Miscellaneous Bare Labor Escalation Description December 2022 Actual Annual Increase December 2022 Annualized Annualization Adjustment Pro Forma Increase December 2023 Pro Forma Pro Forma Adjustment Ref. Unused Leave 4,168,778 0.37%4,184,240 15,462 3.21%4,318,614 134,373 4.3.2 Joint Owner Cutbacks (1,033,955) 0.37%(1,037,790) (3,835) 3.21%(1,071,118) (33,328) 4.3.2 3,134,823 3,146,450 11,627 3,247,496 101,046 Annual Incentive Plan Escalation Description December 2022 Actual December 2023 Pro Forma Pro Forma Adjustment Ref. Annual Incentive Plan Compensation 30,115,297 38,801,669 8,686,372 4.3.2 Page 4.3.5 Page 4.3.6 Rocky Mountain Powe Idaho Results of Operations - December 2022 Wage and Employee Benefit Adjustmen A B C D D - A Description Actual December 2022 Net of Joint Venture Actual December 2022 Gross Projected December 2022 Gross Projected December 2023 Net of Joint Venture Pro Forma Adjustment Ref Pensions 5,448,959 5,538,691 5,100,000 5,017,376 (431,584) 4.3.2 SERP Plan - - - - - 4.3.2 Post Retirement Benefits (281,130) (238,818) 931,454 1,096,486 1,377,616 4.3.2 Post Employment Benefits 5,206,317 5,360,581 4,861,982 4,722,066 (484,251) 4.3.2 Subtotal 10,374,146 10,660,454 10,893,436 10,835,928 461,782 4.3.2 Pension Administration 1,273,734 1,311,481 1,164,713 1,131,190 (142,544) 4.3.2 Medical 58,393,046 60,188,595 65,760,000 63,798,245 5,405,199 4.3.2 Dental 3,238,055 3,340,051 4,610,000 4,469,223 1,231,169 4.3.2 Vision 368,315 379,589 550,000 533,665 165,350 4.3.2 Life 841,255 867,510 898,690 871,492 30,237 4.3.2 401(k) 43,102,351 44,344,966 45,938,828 44,651,550 1,549,199 4.3.2 401(k) Administration 364 375 - - (364) 4.3.2 Accidental Death & Disability 29,018 29,394 30,451 30,061 1,043 4.3.2 Long-Term Disability 3,942,007 4,058,811 4,204,694 4,083,692 141,685 4.3.2 Worker's Compensation 1,021,103 1,049,897 1,087,633 1,057,803 36,701 4.3.2 Other Salary Overhead 567,670 568,460 568,460 567,670 - 4.3.2 Subtotal 112,776,920 116,139,129 124,813,468 121,194,593 8,417,674 4.3.2 Grand Total 123,151,066 126,799,583 135,706,905 132,030,521 8,879,456 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 2022 Wage and Employee Benefit Adjustment Payroll Tax Adjustment Calculation Line No.Ref Social Security Medicare Total FICA Tax Ref FICA Calculated on December 2022 Annualized Labor Annualized Wages Adjustment a 1,986,598 1,986,598 4.3.2 Annualized Incentive Adjustment b - - 4.3.2 c a + b 1,986,598 1,986,598 Percentage of eligible wages d 89.97%100.00% Total eligible wages e c * d 1,787,430 1,986,598 Tax rate f 6.20%1.45% Tax on eligible wages g e * f 110,821 28,806 Total FICA Tax on Annualized Labor g 110,821 28,806 139,626 4.3.2 FICA Calculated on December 2023 Pro Forma Labor Pro Forma Wages Adjustment h 17,264,501 17,264,501 4.3.2 Pro Forma Incentive Adjustment i 8,686,372 8,686,372 4.3.2 j h + i 25,950,873 25,950,873 Percentage of eligible wages k 91.36%100.00% Total eligible wages l j * k 23,708,426 25,950,873 Tax rate m 6.20%1.45% Tax on eligible wages n l * m 1,469,922 376,288 Total FICA Tax on Pro Forma Labor n 1,469,922 376,288 1,846,210 4.3.2 Rocky Mountain Power Page 4.3.8 Results of Operations - December 2022 Wage and Employee Benefit Adjustment Adjustment by FERC Account and 2020 Protocol Factor Indicator Actual 12 Months Ended December 2022 % Of Total Annualization Adjustment Annualized 12 Months Ended December 2022 Pro Forma Adjustment Pro Forma 12 Months Ending December 2023 500SG 63,120,870 8.488%181,459 63,302,329 3,121,647 66,423,976 501SE 112,822 0.015%324 113,147 5,580 118,726 512SG 48,933,886 6.580%140,674 49,074,560 2,420,028 51,494,588 535SG-P 13,155,758 1.769%37,820 13,193,578 650,619 13,844,197 535SG-U 9,284,283 1.248%26,690 9,310,974 459,155 9,770,129 545SG-P 2,534,088 0.341%7,285 2,541,373 125,323 2,666,696 545SG-U 555,024 0.075%1,596 556,620 27,449 584,069 548SG 11,272,274 1.516%32,405 11,304,679 557,471 11,862,150 549OR 31,941 0.004%92 32,033 1,580 33,613 553SG 2,975,679 0.400%8,554 2,984,234 147,162 3,131,396 557ID 60,707 0.008%175 60,881 3,002 63,884 557WYU 81 0.000%0 81 4 85 557SG 29,214,703 3.929%83,986 29,298,689 1,444,815 30,743,503 560SG 24,541,716 3.300%70,552 24,612,268 1,213,712 25,825,980 571SG 16,423,111 2.208%47,213 16,470,324 812,206 17,282,530 580CA 1,762,058 0.237%5,066 1,767,123 87,143 1,854,266 580ID 1,721,822 0.232%4,950 1,726,772 85,153 1,811,925 580OR 11,917,819 1.603%34,261 11,952,081 589,396 12,541,477 580SNPD 41,549,540 5.587%119,446 41,668,986 2,054,835 43,723,821 580UT 12,285,974 1.652%35,320 12,321,293 607,604 12,928,897 580WA 1,893,943 0.255%5,445 1,899,388 93,665 1,993,053 580WYP 2,741,607 0.369%7,882 2,749,489 135,586 2,885,075 580WYU 261,857 0.035%753 262,610 12,950 275,560 593CA 4,466,304 0.601%12,840 4,479,144 220,881 4,700,025 593ID 4,151,353 0.558%11,934 4,163,287 205,305 4,368,593 593OR 32,957,221 4.432%94,745 33,051,966 1,629,901 34,681,868 593SNPD 9,836,542 1.323%28,278 9,864,820 486,467 10,351,287 593UT 31,408,400 4.224%90,292 31,498,692 1,553,304 33,051,997 593WA 7,262,849 0.977%20,879 7,283,728 359,185 7,642,913 593WYP 6,754,319 0.908%19,417 6,773,736 334,035 7,107,771 593WYU 567,349 0.076%1,631 568,980 28,058 597,039 903CA 383,656 0.052%1,103 384,759 18,974 403,732 903CN 26,413,647 3.552%75,934 26,489,581 1,306,289 27,795,869 903ID 1,329,770 0.179%3,823 1,333,592 65,764 1,399,356 903OR 1,658,321 0.223%4,767 1,663,089 82,012 1,745,101 903UT 6,048,210 0.813%17,387 6,065,598 299,115 6,364,712 903WA 966,196 0.130%2,778 968,974 47,783 1,016,757 903WYP 1,047,962 0.141%3,013 1,050,975 51,827 1,102,802 903WYU 243,629 0.033%700 244,329 12,049 256,378 908CA - 0.000%- - - - 908CN 4,225,982 0.568%12,149 4,238,131 208,996 4,447,127 908ID - 0.000%- - - - 908OR 2,203,880 0.296%6,336 2,210,215 108,993 2,319,208 908OTHER 24,034 0.003%69 24,103 1,189 25,292 908UT 2,895,122 0.389%8,323 2,903,445 143,178 3,046,623 908WA 165,645 0.022%476 166,121 8,192 174,313 908WYP 991,834 0.133%2,851 994,685 49,051 1,043,736 920CA 143,228 0.019%412 143,640 7,083 150,723 920ID 2,650 0.000%8 2,657 131 2,788 920OR 362,468 0.049%1,042 363,510 17,926 381,436 920SO 24,924,820 3.352%71,653 24,996,474 1,232,659 26,229,132 920UT 919 0.000%3 922 45 967 920WA 118,193 0.016%340 118,533 5,845 124,378 920WYP 63,461 0.009%182 63,643 3,138 66,782 935CA 3,502 0.000%10 3,512 173 3,686 935ID - 0.000%- - - - 935OR 48,205 0.006%139 48,344 2,384 50,728 935SO 2,298,265 0.309%6,607 2,304,872 113,661 2,418,533 935UT 13,406 0.002%39 13,444 663 14,107 935WA 581 0.000%2 582 29 611 935WYP - 0.000%- - - - Utility Labor 470,333,488 63.25%1,352,107 471,685,594 23,260,372 494,945,966 Ref. Page 4.3.2 Non-Utility/Capital 273,323,134 36.75%785,745 274,108,879 13,517,212 287,626,091 Ref. Page 4.3.2 Total 743,656,622 100.00%2,137,851 745,794,473 36,777,584 782,572,057 Ref. Page 4.3.2 Rocky Mountain Power PAGE 4.4 Idaho Results of Operations - December 2022 Pension Non-Service Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Pension Non-Service Expense 926 1 1,246,887 SO 5.5385%69,059 4.4.1 Post-Retirement Non-Service Exp.926 3 616,544 SO 5.5385%34,147 4.4.1 SERP Non-Service Expense 926 1 (2,746,470) SO 5.5385%(152,114) 4.4.1 (883,039)(48,907) Pension Settlement Loss Amort.926 1 (24,570,383) SO 5.5385%(1,360,835) 4.4.2 Description of Adjustment: Pursuant to Idaho Commission Order No. 32196, this adjustment removes the 2022 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 2023 forecast and removes the Supplemental Executive Retirement Plan (SERP) non-service expense. Rocky Mountain Power PAGE 4.4.1 Results of Operations - December 2022 Pension Non-Service Expense GL 554012 GL 554022 GL 554032 Pension Non-Service Expense Post-Retirement Non- Service Expense SERP Non-Service Expense Description Actual Twelve Months Ended December 20221 Actual Twelve Months Ended December 2022 Actual Twelve Months Ended December 2022 Total Actual FERC Acct Factor Jan-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Feb-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Mar-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Apr-2022 (103,907) (178,493) 228,873 (53,528) 926 SO May-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Jun-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Jul-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Aug-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Sep-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Oct-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Nov-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Dec-2022 (103,907) (178,493) 228,873 (53,528) 926 SO Total Actual (1,246,887) (2,141,914) 2,746,470 (642,331) GL 554012 GL 554022 GL 554032 Pension Non-Service Expense Post-Retirement Non- Service Expense SERP Non-Service Expense Description Actual Twelve Months Ending December 2023 Actual Twelve Months Ending December 2023 Actual Twelve Months Ending December 2023 Total Forecast FERC Acct Factor Jan-2023 - (127,114) - (127,114) 926 SO Feb-2023 - (127,114) - (127,114) 926 SO Mar-2023 - (127,114) - (127,114) 926 SO Apr-2023 - (127,114) - (127,114) 926 SO May-2023 - (127,114) - (127,114) 926 SO Jun-2023 - (127,114) - (127,114) 926 SO Jul-2023 - (127,114) - (127,114) 926 SO Aug-2023 - (127,114) - (127,114) 926 SO Sep-2023 - (127,114) - (127,114) 926 SO Oct-2023 - (127,114) - (127,114) 926 SO Nov-2023 - (127,114) - (127,114) 926 SO Dec-2023 - (127,114) - (127,114) 926 SO Total Forecasted - (1,525,370) - (1,525,370) Total Incremental Change 1,246,887 616,544 (2,746,470) (883,039) Ref 4.4 Ref 4.4 Ref 4.4 Ref 4.4 1 Actual Twelve Months Ended 2022 does not include Settlement Loss expense. Rocky Mountain Power PAGE 4.4.2 Results of Operations - December 2022 Pension Related Service Expense Cash Basis Pension Expense, PacifiCorp Retirement Plan (PRP)*Service Costs Pension Funding CY 2020 - Actual -$ Pension Funding CY 2021 - Actual -$ Pension Funding CY 2022 - Actual -$ Pension Funding Three-Year Average Ending December 2021 -$ Exclude Mines 110.50% -$ 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 5,017,376 Less: Net Local 57 (Service) Expense in Results for 12 ME December 2021 (5,017,376) Adjustment to Remove Net Accrual Basis Pension (Service) Expense from Results.- Ref 4.4 Actual Pension Settlement Loss Remove Actual Pension Settlement Losses 24,570,383$ Ref 4.4 *During 2022 cash basis pension was zero and the Company is projecting the same for 2023 Rocky Mountain Power PAGE 4.5 Idaho Results of Operations - December 2022 Remove Non-Recurring Entries TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Reversal of environmental settlement accrual 545 1 7,385,140 SG 5.6575%417,818 4.5.1 Reversal of Property tax Receivable from Settlement 408 1 21,813,342 GPS 5.5385%1,208,136 4.5.1 Reversal of Property tax Receivable from Settlement 408 3 (21,813,342) GPS 5.5385%(1,208,136) 4.5.1 Description of Adjustment: This adjustment removes the accrual reversal of environmental costs related to the Klamath Settlement, and reversal of prior period Property Tax Receivable from settlement on a Type 1 basis. The reversal of this Property Tax Receivable is than added back on a Type 3 basis to ensure proper calculations in pro forma property tax balances is maintained in adjustment 7.2 - Property Tax Expense. Rocky Mountain Power PAGE 4.5.1 Results of Operations - December 2022 Remove Non-Recurring & Prior Period Entries FERC Account Account Number Amount Alloc REF 5459000 545500 Reversal of Klamath Settlement Obligation Expense (7,385,140) SG REF. 4.5 4081500 579000 Reversal of Utah 2016-2022 Property Tax Receivable from Settlement (21,813,342)GPS REF. 4.5 Description Rocky Mountain Power PAGE 4.6 Idaho Results of Operations - December 2022 Insurance Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Adjust Injuries and Damages Expense to three-year Avg.925 3 (56,876,151) SO 5.5385%(3,150,097) 4.6.1 Adjustment to Rate Base: Remove Injuries & Damages Reserve 2282 3 199,162,488 SO 5.5385%11,030,653 4.6.1 Adjustment to Tax: Accumulated Deferred Income Tax Balance 190 3 (48,967,284) SO 5.5385%(2,712,063) 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. Page 4.6.1 Rocky Mountain Power Results of Operations - December 2022 Insurance Expense Jan-20 to Dec-20 Jan-21 to Dec-21 Jan-22 to Dec-22 Total Cash Cash Cash Cash Cash paid on claims 10,249,201 2,247,095 55,741,174 68,237,469 Net Paid 10,249,201 2,247,095 55,741,174 68,237,469 Third party insurance claim proceeds - - 35,000,000 35,000,000 Net reimbursement from commercial insurance - - 35,000,000 35,000,000 Net Paid 33,237,469 Three-Year Average 11,079,156 Below Adjustment Detail: Included in Unadjusted Results Injuries & Damages Accrual 67,955,307 Provision for Claims Receivable from Outside Insurance - Net Accrued Expense 67,955,307 Three-Year Average - Cash Basis 11,079,156 Above Regulatory Adjustment (56,876,151) Ref 4.6 YE Balance Dec-22 Injuries & Damages Reserve (199,162,488) Rocky Mountain Power PAGE 4.7 Idaho Results of Operations - December 2022 Generation Overhaul Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Generation Overhaul Expense - Steam 510 1 (9,053,760) SG 5.6575%(512,221) 4.7.1 Generation Overhaul Expense - Other 553 1 (1,028,990) SG 5.6575% (58,216)4.7.1 (10,082,750) Description of Adjustment: This adjustment normalizes generation overhaul expenses in the 12 months ended December 2022 using a four-year average methodology. In this adjustment, overhaul expenses from January 2019 - December 2022 are restated in constant dollars to a December 2022 level using industry specific indices and then those constant dollars are averaged. The actual overhaul costs for the 12 months ended December 2022 are subtracted from the four-year average which results in this adjustment. Rocky Mountain Power Page 4.7.1 Results of Operations - December 2022 Generation Expense Normalization FUNCTION: STEAM Period Overhaul Expense Restate to Constant Dollars (1) Constant Dollars 12 Months Ended Dec 2019 37,045,683 19.75%44,361,502 12 Months Ended Dec 2020 15,114,188 17.55%17,766,375 12 Months Ended Dec 2021 23,365,541 12.16%26,207,637 12 Months Ended Dec 2022 41,516,851 0.00%41,516,851 4 Year Average - Steam 32,463,091 12 Months Ended Dec 2022 Overhaul Expense - Steam 41,516,851 Ref. 4.7.2 Adjustment (9,053,760) Ref. 4.7 FUNCTION: OTHER Period Overhaul Expense Restate to Constant Dollars (1) Constant Dollars 12 Months Ended Dec 2019 2,321,350 17.18%2,720,072 12 Months Ended Dec 2020 10,195,000 14.89%11,712,950 12 Months Ended Dec 2021 3,562,241 10.76%3,945,696 12 Months Ended Dec 2022 7,498,226 0.00%7,498,226 4 Year Average 6,469,236 12 Months Ended Dec 2022 Overhaul Expense - Other 7,498,226 Ref. 4.7.2 Adjustment (1,028,990) Ref. 4.7 Total Adjustment (10,082,750) Ref. 4.7 Rocky Mountain Power Page 4.7.2 Results of Operations - December 2022 Generation Expense Normalization Existing Units Yr. Ended Yr. Ended Yr. Ended Yr. Ended December 2019 December 2020 December 2021 December 2022 Steam Production Blundell 202,844 - 1,654,068 115,571 Dave Johnston 9,243,457 359,914 4,664,223 4,263,380 Gadsby 390,865 201,004 822,044 290,466 Hunter 6,206,830 9,960,770 16,895 8,495,142 Huntington 12,570,354 21,183 860 7,767,274 Jim Bridger 6,237,185 304,569 8,319,155 10,563,621 Naughton 1,013,147 259,116 5,186,923 5,566,018 Wyodak - - - 4,428,495 Cholla - - - - Colstrip - 2,113,000 1,582,111 26,883 Craig 1,181,000 1,199,000 336,671 - Hayden - 695,633 782,591 - Subtotal - Steam 37,045,683 15,114,188 23,365,541 41,516,851 Ref 4.7.1 Total Steam Production 37,045,683 15,114,188 23,365,541 41,516,851 Other Production Hermiston 2,144,380 3,623,128 916,758 3,046,969 Currant Creek 50,170 1,661,478 2,012,713 117,417 Lake Side (1,988) 4,776,310 393,645 480,058 Gadsby Peakers - - - - Chehalis 128,788 134,084 239,125 3,853,782 Total - Other Production 2,321,350 10,195,000 3,562,241 7,498,226 Ref 4.7.1 Grand Total 39,367,033 25,309,188 26,927,782 49,015,077 Rocky Mountain Power Page 4.7.3 Results of Operations - December 2022 Generation Expense Normalization STEAM:December 2019 December 2020 December 2021 December 2022 Percentage Change to Dec 2022 19.75%17.55%12.16%0.00% OTHER:December 2019 December 2020 December 2021 December 2022 Percentage Change to Dec 2022 17.18%14.89%10.76%0.00% Rocky Mountain Power PAGE 4.8 Idaho Results of Operations - December 2022 Memberships & Subscriptions TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Remove Total Memberships and Subscriptions 930 1 (1,750,836) SO 5.5385%(96,970) 4.8.1 930 1 - ID Situs - 4.8.1Total(1,750,836) (96,970) Add Back 75% of National & Regional Memberships Various 930 1 1,078,305 SO 5.5385%59,722 4.8.1 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. Rocky Mountain Power Page 4.8.1 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 (1,750,836)Ref 4.8 930.2 IDU Included in Unadjusted Results - Ref 4.8 (1,750,836) Allowed National and Regional Trade Memberships at 75% 930.2 SO AMERICAN COUNCIL ON RENEWABLE ENERGY 22,500 930.2 SO ASME 228 930.2 SO Associated Taxpayers of Idaho 1,170 930.2 SO Association of Edison Illuminating Companies 9,195 930.2 SO Bunchoten Utrecht 1 930.2 SO CEATI International 52,300 930.2 SO Edison Electric Institute 998,682 930.2 SO Energy Systems Integration Group 1,544 930.2 SO Four County Alliance of Southeast Idaho 2,000 930.2 SO Idaho Association of Counties 1,000 930.2 SO Idaho Economic Development Association 3,250 930.2 SO Intermountain Electrical Association 19,000 930.2 SO International Economic Development Council (IEDC) 455 930.2 SO North American Transmission Forum 102,957 930.2 SO Northwest Hydroelectric Association 1,340 930.2 SO Northwest Public Power Association 1,625 930.2 SO Pacific Northwest Utilities Conference Committee 119,143 930.2 SO Regional Economic Development for Eastern Idaho 2,000 930.2 SO RENEWABLE ENERGY WILDLIFE INSTITUTE 35,000 930.2 SO Rocky Mountain Electrical League 18,000 930.2 SO UMS Group 42,000 930.2 SO Western Labor And Management Public Affairs Committee 2,000 930.2 SO Women's Energy Network 2,100 930.2 SO Wyoming Taxpayers Association 250 Total 1,437,740 Allowed Memberships and Subscriptions - 75% of amount above 1,078,305 Ref 4.8 Rocky Mountain Power PAGE 4.9 Idaho Results of Operations - December 2022 Revenue Sensitive Items / Uncollectible TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Uncollectible Expense 904 3 276,576 ID Situs 276,576 4.9.1 Regulatory Commission Exp 928 3 (42,961) ID Situs (42,961) 4.9.1 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 4.9.1 Idaho Results of Operations - December 2022 Revenue Sensitive Items & Uncollectible Expense 12 Months Ended ID FERC Account 904 General Business Revenues Uncollectible Accounts % Dec-20 394,095 291,171,039 0.135% Dec-21 959,315 294,310,009 0.326% Dec-22 312,436 315,325,139 0.099% 3 Year Historical Average 0.187% Description Amount Reference General Business Revenues 315,325,139 Average Uncollectible Rate 0.187% Uncollectible Expense using average rate 589,013 12 ME December 2022 Uncollectible Expense 312,436 Adjustment to Reflect 3 Yr. Average 276,576 Ref 4.9 General Business Revenues 315,325,139 Adjusted General Business Revenues 297,044,056 Adjustments (18,281,082) PUC Fees %0.2350% PUC Fees Expense (42,961) Ref 4.9 Rocky Mountain Power PAGE 4.10 Idaho Results of Operations - December 2022 Outside Services Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Outside Services Expense 923 1 (2) ID Situs (2) 4.10.1 Outside Services Expense 923 1 (9,122,829) SO 5.5385%(505,270) 4.10.1 Description of Adjustment: In compliance with Idaho Order No. 32196, this adjustment normalizes outside services expense for the 12 months ended December 2022 to a 3-year average (December 2020, December 2021, December 2022). Rocky Mountain Power Page 4.10.1 Results of Operations - December 2022 Outside Services Expense Year Factor Total 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 CA 55,340 ID 1,473 OR 2,656,613 SO 36,764,855 UT 1,040,358 WA 289 WY 597,014 12 Months Ended December 2022 41,115,943 Factor Total CA 66,854 ID 1,471 OR 1,025,359 SO 27,642,026 UT 714,969 WA 4,777 WY 314,700 29,770,157 Factor Total CA 11,514 ID (2)Ref. 4.10 OR (1,631,253) SO (9,122,829)Ref. 4.10 UT (325,389) WA 4,488 WY (282,314) (11,345,786) Adjustment from December 2022 Actuals Summary of Outside Services Expense by Year Three-Year Average 5. NET POWER COST ADJUSTMENTS IDAHO 2020 PROTOCOL Page 5.0 TotalNet 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 16,468,904 16,468,904 - - - - - 5 Other Operating Revenues - - - - - - - 6 Total Operating Revenues 16,468,904 16,468,904 - - - - - 7 8 Operating Expenses: 9 Steam Production (13,405,637) (13,405,637) - - - - - 10 Nuclear Production - - - - - - - 11 Hydro Production - - - - - - - 12 Other Power Supply 45,138,428 45,138,428 - - - - - 13 Transmission 246,615 246,615 - - - - - 14 Distribution - - - - - - - 15 Customer Accounting - - - - - - - 16 Customer Service & Info - - - - - - - 17 Sales - - - - - - - 18 Administrative & General - - - - - - - 19 Total O&M Expenses 31,979,406 31,979,406 - - - - - 20 Depreciation - - - - - - - 21 Amortization - - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (3,109,328) (3,109,328) - - - - - 24 State (704,177) (704,177) - - - - - 25 Deferred Income Taxes - - - - - - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:28,165,901 28,165,901 - - - - - 29 30 Operating Rev For Return:(11,696,997) (11,696,997) - - - - - 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 -2.250%-2.250%0.000%0.000%0.000%0.000%0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (15,510,502) (15,510,502) - - - - - 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions - - - - - - - 71 Schedule "M" Deductions - - - - - - - 72 Income Before Tax (15,510,502) (15,510,502) - - - - - 73 74 State Income Taxes (704,177) (704,177) - - - - - 75 76 Taxable Income (14,806,325) (14,806,325) - - - - - 77 78 Federal Income Taxes (3,109,328) (3,109,328) - - - - - Rocky Mountain Power PAGE 5.1 Idaho Results of Operations - December 2022 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 8,269,810 SG 5.6575%467,868 Existing Firm UPL 447NPC 3 - SG 5.6575%- Post-Merger Firm 447NPC 3 282,826,340 SG 5.6575%16,001,036 Non-Firm 447NPC 3 - SE 6.2277%- Total Sales for Resale 291,096,151 16,468,904 5.1.1 Adjustment to Expense: Purchased Power (Account 555) Existing Firm Demand PPL 555NPC 3 67,374,949 SG 5.6575%3,811,770 Existing Firm Demand UPL 555NPC 3 9,730,050 SG 5.6575%550,482 Existing Firm Energy 555NPC 3 175,912,299 SE 6.2277%10,955,332 Post-merger Firm 555NPC 3 369,996,758 SG 5.6575%20,932,744 Post-merger Firm - Situs 555NPC 3 (13,723,629) UT Situs - Secondary Purchases 555NPC 3 (69,728,516) SE 6.2277%(4,342,499) Seasonal Contracts 555NPC 3 - SG 5.6575%- Other Generation 555NPC 3 - SG 5.6575%- Total Purchased Power Adjustments:539,561,912 31,907,829 5.1.1 Wheeling Expense (Account 565) Existing Firm PPL 565NPC 3 19,195,808 SG 5.6575%1,086,012 Existing Firm UPL 565NPC 3 - SG 5.6575%- Post-merger Firm 565NPC 3 (3,596,732) SG 5.6575%(203,487) Non-Firm 565NPC 3 (10,210,954) SE 6.2277%(635,910) Total Wheeling Expense Adjustments:5,388,122 246,615 5.1.1 Fuel Expense (Accounts 501, 503, 547) Fuel - Overburden Amortization - Idaho 501NPC 3 (190,656) ID Situs (190,656) Fuel - Overburden Amortization - Wyoming 501NPC 3 (573,616) WY Situs - Fuel Consumed - Coal 501NPC 3 (40,334,768) SE 6.2277%(2,511,938) Fuel Consumed - Gas 501NPC 3 (170,241,881) SE 6.2277%(10,602,194) Steam from Other Sources 503NPC 3 (1,619,349) SE 6.2277%(100,849) Natural Gas Consumed 547NPC 3 218,110,810 SE 6.2277%13,583,339 Simple Cycle Combustion Turbines 547NPC 3 16,973,297 SE 6.2277%1,057,050 Cholla / APS Exchange 501NPC 3 - SE 6.2277%- Total Fuel Expense Adjustments:22,123,836 1,234,752 5.1.1 Total Power Cost Adjustment 275,977,719 598,842 Post-merger Firm Type 1 555NPC 1 (50,838,266) SG 5.6575%(2,876,199) 5.1.1 Reasonable Energy Price for QF’s: System assignment to Situs 555NPC 3 (2,208,347) SG 5.6575%(124,938) 5.1.4 Situs assignment to Idaho 555NPC 3 1,591,348 ID Situs 1,591,348 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 2023. The GRID study for this adjustment is based on temperature adjusted normalized loads for the 12 months ended December 2022. Rocky Mountain Power Results of Operations - December 2022 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 - - - - - 8,269,810 8,269,810 SG Existing Firm Sales UPL 447.122 - - - - - - - SG Post-merger Firm Sales 447.13, .14, .20, .61, .62 280,165,092 - 280,165,092 - 280,165,092 562,991,433 282,826,340 SG Non-firm Sales 447.5 - - - - - - - SE Transmission Services 447.9 109,427 (109,427) - - - - - S On-system Wholesale Sales 447.1 13,392,207 (13,392,207) - - - - - S Total Revenue Adjustments 293,666,727 (13,501,634)280,165,092 - 280,165,092 571,261,243 291,096,151 Purchased Power (Account 555) Existing Firm Demand PPL 555.66 - - - - - 67,374,949 67,374,949 SG Existing Firm Demand UPL 555.68 - - - - - 9,730,050 9,730,050 SG Existing Firm Energy 555.65, 555.69 - - - - - 175,912,299 175,912,299 SE Post-merger Firm 555.26, .55, .59, .61, .62, .63, .64, .67, .8 896,744,986 - 896,744,986 - 896,744,986 1,215,903,478 319,158,492 SG Post-merger Firm - Situs 555.27 13,723,629 - 13,723,629 - 13,723,629 - (13,723,629) Situs Secondary Purchases 555.7, 555.25 69,728,516 - 69,728,516 - 69,728,516 - (69,728,516) SE NPC Deferral Mechanism 555.57 (386,487,060) 386,487,060 - - - - - OTHER Seasonal Contracts - - - - - - - SG Wind Integration Charge - - - - - - - SG RPS Compliance Purchases 555.22,555.23,555.24 7,614,791 (7,614,791) - - - - - OTHER BPA Regional Adjustments 555.11, 555.12, 555.133 - - - - - - - S Post-merger Firm Type 1 - - - (50,838,266) (50,838,266) - 50,838,266 SG Total Purchased Power Adjustment 601,324,862 378,872,269 980,197,131 (50,838,266) 929,358,865 1,468,920,777 539,561,912 Wheeling (Account 565) Existing Firm PPL 565.26 - - - - - 19,195,808 19,195,808 SG Existing Firm UPL 565.27 - - - - - - - SG Post-merger Firm 565.0, 565.46, 565.1 140,205,175 - 140,205,175 - 140,205,175 136,608,443 (3,596,732) SG Non-firm 565.25 23,030,080 - 23,030,080 - 23,030,080 12,819,126 (10,210,954) SE Total Wheeling Expense Adjustment 163,235,255 - 163,235,255 - 163,235,255 168,623,378 5,388,122 Fuel Expense (Accounts 501, 503 and 547) Fuel - Overburden Amortization - Idaho 501.12 190,656 - 190,656 - 190,656 - (190,656) ID Fuel - Overburden Amortization - Wyoming 501.12 573,616 - 573,616 - 573,616 - (573,616) WY Fuel Consumed - Coal 501.1 580,362,171 - 580,362,171 - 580,362,171 540,027,402 (40,334,768) SE Fuel Consumed - Gas 501.35 48,643,542 - 48,643,542 - 48,643,542 (121,598,339) (170,241,881) SE Steam From Other Sources 503 6,037,863 - 6,037,863 - 6,037,863 4,418,514 (1,619,349) SE Natural Gas Consumed 547.1 561,405,815 - 561,405,815 - 561,405,815 779,516,625 218,110,810 SE Simple Cycle Combustion Turbines 547.1 756,516 - 756,516 - 756,516 17,729,813 16,973,297 SE Cholla/APS Exchange 501.1 0 - - - - - - SE Fuel Regulatory Costs Deferral and Amort 501.15 0 - - - - - - S Fuel Regulatory Costs Deferral and Amort 501.15 466,202 (466,202) - - - - - SE Miscellaneous Fuel Costs 501.0, .2, .3, .4, .45, .5, .51 19,213,447 (19,213,447) - - - - - SE Miscellaneous Fuel Costs - Cholla 501.2,501.45 0 - - - - - - SE Total Fuel Expense 1,217,649,829 (19,679,649)1,197,970,179 - 1,197,970,179 1,220,094,015 22,123,836 Net Power Cost 1,688,543,219 372,694,254 2,061,237,473 (50,838,266) 2,010,399,207 2,286,376,927 275,977,719 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 2022 MERGED PEAK/ENERGY SPLIT Net Power Cost Adjustment ($) Period Ending Merged Pre-Merger Pre-Merger 1/2023 - 12/2023 Demand Energy Non-Firm Post-Merger SPECIAL SALES FOR RESALE Pacific Pre Merger 8,269,810 8,269,810 Post Merger 562,991,433 562,991,433 Utah Pre Merger - - NonFirm Sub Total - - -------------------- -------------------------------------------------------------------------------- TOTAL SPECIAL SALES 571,261,243 8,269,810 - - 562,991,433 PURCHASED POWER & NET INTERCHANGE BPA Peak Purchase - - Pacific Capacity - - - Mid Columbia 207,776,533 62,332,960 145,443,573 Misc/Pacific 164,065 34,021 130,044 Q.F. Contracts/PPL 147,248,715 5,007,968 24,399,552 117,841,195 Small Purchases west - - ----------------------------------------------------------------------------- -------------------------------------------------------------------------------- Pacific Sub Total 355,189,314 67,374,949 169,973,169 - 117,841,195 Gemstate 1,754,820 1,754,820 GSLM - - QF by State UPL 174,155,360 9,730,050 4,170,021 160,255,289 IPP Layoff - - - Small Purchases east 14,288 14,288 UP&L to PP&L - - - ----------------------------------------------------------------------------- -------------------------------------------------------------------------------- Utah Sub Total 175,924,469 9,730,050 5,939,130 - 160,255,289 Appaloosa 1A Solar - - - Appaloosa 1B Solar - - - Castle Solar UoU - - - Castle Solar IHC - - - Cedar Springs Wind 11,723,272 - 11,723,272 Cedar Springs Wind III 8,908,094 - 8,908,094 Cedar Springs Wind IV - - Combine Hills Wind 5,358,578 - 5,358,578 Cove Mountain Solar 3,833,283 - 3,833,283 Cove Mountain Solar II 9,492,755 - 9,492,755 Deseret Purchase 36,407,322 - 36,407,322 Eagle Mountain - UAMPS/UMPA - - - Elektron Solar 20yr - - Elektron Solar 25yr - - - Graphite Solar 6,272,497 - 6,272,497 Hermiston Purchase - - - Horseshoe Solar 6,482 - 6,482 Hunter Solar 7,051,153 - 7,051,153 Hurricane Purchase 552,500 - 552,500 MagCorp Buythru - - MagCorp Reserves 3,320,280 - 3,320,280 Milican Solar 2,814,730 - 2,814,730 Milford Solar 6,975,304 - 6,975,304 Nucor 7,129,800 - 7,129,800 Old Mill Solar - - - Monsanto Reserves 20,600,000 - 20,600,000 Pavant III Solar - - - Prineville Solar 1,875,216 - 1,875,216 Rocket Solar 6,777 - 6,777 Sigurd Solar 5,917,296 - 5,917,296 Skysol Solar 1,464,320 - 1,464,320 Soda Lake Geothermal - - - Three Buttes Wind 20,545,794 - 20,545,794 Top of the World Wind 37,923,179 - 37,923,179 Wolverine Creek Wind 10,502,929 - 10,502,929 Glen Canyon - - Rush Lake - - Fremont Solar - - Green River Energy Center - - Anticline Wind - - Boswell Springs Wind - - Two River Wind LLC - - Cedar Creek - - UT Schedule Adjustment (15,778,511) - (15,778,511) Rush lake_BESS Fremont Solar_BESS Green River Energy Center_BESS - Umpqua Storage Placeholder - Dec-22 Page 5.1.3 Rocky Mountain Power Study Results Results of Operations - December 2022 MERGED PEAK/ENERGY SPLIT Net Power Cost Adjustment ($) Period Ending Merged Pre-Merger Pre-Merger 1/2023 - 12/2023 Demand Energy Non-Firm Post-Merger Dec-22 Short Term Firm & Balancing Purchases 744,903,943 744,903,943 ----------------------------------------------------------------------------- -------------------------------------------------------------------------------- New Firm Sub Total 937,806,994 - - - 937,806,994 Integration Charge - - Non Firm Sub Total - - -------------------- -------------------------------------------------------------------------------- TOTAL PURCHASED PW & NET INT.1,468,920,777 77,105,000 175,912,299 - 1,215,903,478 WHEELING & U. OF F. EXPENSE Pacific Firm Wheeling and Use of Facilities 19,195,808 19,195,808 Utah Firm Wheeling and Use of Facilities - - Post Merger 136,608,443 136,608,443 Nonfirm Wheeling 12,819,126 12,819,126 -------------------- -------------------------------------------------------------------------------- TOTAL WHEELING & U. OF F. EXPENSE 168,623,378 19,195,808 - 12,819,126 136,608,443 THERMAL FUEL BURN EXPENSE Colstrip 20,085,875 20,085,875 Craig 22,308,583 22,308,583 Dave Johnston 42,424,192 42,424,192 Hayden 10,755,572 10,755,572 Hunter 109,271,918 109,271,918 Huntington 84,731,095 84,731,095 Jim Bridger 190,556,497 190,556,497 Naughton 34,943,770 34,943,770 Wyodak 24,949,901 24,949,901 Chehalis 207,240,245 207,240,245 Currant Creek 149,463,701 149,463,701 Gadsby 40,212,229 40,212,229 Gadsby CT 17,729,813 17,729,813 Hermiston 60,668,986 60,668,986 Jim Bridger - - Lake Side 1 159,078,887 159,078,887 Lake Side 2 148,152,415 148,152,415 Naughton - Gas 54,912,390 54,912,390 Gas Physical (6,198,054) (6,198,054) Gas Swaps (189,618,202) (189,618,202) Clay Basin Gas Storage (4,966,059) (4,966,059) Pipeline Reservation Fees 38,971,747 38,971,747 -------------------- -------------------------------------------------------------------------------- TOTAL FUEL BURN EXPENSE 1,215,675,501 - - 1,215,675,501 - OTHER GENERATION EXPENSE Blundell 4,418,514 4,418,514 -------------------- -------------------------------------------------------------------------------- TOTAL OTHER GEN. EXPENSE 4,418,514 - - 4,418,514 - ================== ================== ================== ================== ================== NET POWER COST 2,286,376,927 88,030,997 175,912,299 1,232,913,141 789,520,489 ================== ================== ================== ================== ================== Rocky Mountain Power Results of Operations - December 2022 Net Power Cost Adjustment Prior to state Allocation Post Allocation Total Company CA OR WA ID UT WY (2,208,347) 2,062 236,083 75,863 1,591,348 302,886 106 REP Adjustments -- $ State Resource 1/1/2023 2/1/2023 3/1/2023 4/1/2023 5/1/2023 6/1/2023 7/1/2023 8/1/2023 9/1/2023 10/1/2023 11/1/2023 12/1/2023 Total WY J Bar 9 Ranch 26 24 11 13 6 (20) (3) (4) (14) 15 29 21 106 ID CDM Hydro 1984 50,314 44,520 60,574 68,705 85,056 94,351 53,195 25,134 26,823 46,132 43,134 34,404 632,341 ID Bell Mtn (JakeAmy) 2,711 2,865 3,438 4,582 6,495 6,674 2,827 1,859 2,519 3,077 4,107 3,171 44,326 ID Nicholson Sunnybar Ranch 4,015 3,500 4,177 4,611 5,224 5,998 2,804 1,710 3,284 3,326 4,294 3,634 46,576 OR Loyd Fery (12) 14 121 196 328 263 (234) (409) (183) 6 23 (80)33 WA Yakima Tieton (Cowiche) - - - 2,734 10,956 11,991 3,888 1,350 6,146 866 - - 37,931 WA Yakima Tieton (Orchards) - - - 2,734 10,956 11,991 3,888 1,350 6,146 866 - - 37,931 ID Commercial Energy Mgmt. 2,959 2,862 5,502 7,326 9,239 8,012 3,203 1,635 2,135 2,361 2,548 2,212 49,995 ID Georgetown Irrigation 6,326 5,635 7,017 7,748 8,189 176 - - 1,393 6,606 6,901 6,244 56,235 ID Mink Creek Hydro 10,395 7,278 8,348 15,472 54,621 50,387 14,810 7,414 12,607 13,124 11,394 7,931 213,781 ID Dry Creek 14,898 11,577 14,443 16,917 28,781 47,513 15,603 7,195 12,426 15,704 13,124 9,942 208,121 OR Middle Fork Irrigation (878) 1,102 8,746 14,345 24,895 17,163 (13,449) (20,071) (8,711) 257 1,289 (4,991)19,699 ID Birch Crk Hydro/ Birch Power 31,834 24,244 34,052 35,647 38,914 37,657 20,497 13,919 17,183 28,459 30,349 27,219 339,974 ID OJ Power Company - - - - - - - - - - - - - CA Hayward Paul Luckey 167 170 241 279 335 309 61 (23) 76 151 159 139 2,062 WY Exxon Mobile (Shute) - - - - - - - - - - - - - OR Three Sisters Irrigation Dist - - - - - - - - - - - - - OR Galesville Dam 1,562 2,841 6,736 14,672 11,749 10,878 (7,494) (11,559) (6,270) 4,818 4,096 2,822 34,851 UT Kennecott (Refinery) - - - - - - - - - - - - - UT Kennecott (Smelter)- - - - - - - - - - - - - OR Skysol Solar - - - - - - - (39,117) (101,828) 137,084 84,994 100,367 181,500 UT Tesoro 28,481 60,765 48,725 33,612 18,671 7,742 112 1,967 8,934 9,410 18,821 65,645 302,886 Page 5.1.4 6. DEPRECIATION & AMORTIZATION ADJUSTMENTS IDAHO 2020 PROTOCOL Page 6.0 TotalDepreciation & 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 799,284 799,284 - - - - - 21 Amortization 2,477,319 111,570 - - 2,365,749 - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal (743,970) (182,595) - (5,082) (556,292) - - 24 State (168,489) (41,353) - (1,151) (125,985) - - 25 Deferred Income Taxes 106,853 - - 6,234 100,620 - - 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:2,470,999 686,906 - 0 1,784,092 - - 29 30 Operating Rev For Return:(2,470,999) (686,906) - (0) (1,784,092) - - 31 32 Rate Base: 33 Electric Plant In Service - - - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits (142,974) - - - (142,974) - - 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:(142,974) - - - (142,974) - - 45 46 Deductions: 47 Accum Prov For Deprec (453,325) - (478,678) 25,353 - - - 48 Accum Prov For Amort (43,212) - (43,212) - - - - 49 Accum Def Income Tax 857,462 - - 71,907 785,554 - - 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions (2,217,889) - - - (2,217,889) - - 54 55 Total Deductions:(1,856,965) - (521,890) 97,260 (1,432,335) - - 5657 Total Rate Base:(1,999,939) - (521,890) 97,260 (1,575,309) - - 58 59 60 Estimated ROE impact -0.446%-0.132%0.008%-0.001%-0.320%0.000%0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (3,276,603) (910,854) - - (2,365,749) - - 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions (25,353) - - (25,353) - - - 71 Schedule "M" Deductions 409,245 - - - 409,245 - - 72 Income Before Tax (3,711,201) (910,854) - (25,353) (2,774,994) - - 73 74 State Income Taxes (168,489) (41,353) - (1,151) (125,985) - - 75 76 Taxable Income (3,542,713) (869,501) - (24,202) (2,649,009) - - 77 78 Federal Income Taxes (743,970) (182,595) - (5,082) (556,292) - - Rocky Mountain Power PAGE 6.1 Idaho Results of Operations - December 2022 Depreciation & Amortization Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Production 403SP 2 1,274,837 SG 5.6575%72,125 Steam Production 403SP 2 - SG 5.6575%- Hydro Production 403HP 2 38,945 SG-P 5.6575%2,203 Hydro Production 403HP 2 53,186 SG-U 5.6575%3,009 Hydro Production 403HP 2 - SG-P 5.6575%- Other Production 403OP 2 394,054 SG 5.6575%22,294 Other Production 403OP 2 65,652 SG-W 5.6575%3,714 Transmission 403TP 2 979,122 SG 5.6575%55,394 Distribution - California 403364 2 616,051 CA Situs - Distribution - Oregon 403364 2 116,305 OR Situs - Distribution - Washington 403364 2 141,723 WA Situs - Distribution - Utah 403364 2 679,187 UT Situs - Distribution - Idaho 403364 2 109,664 ID Situs 109,664 Distribution - Wyoming 403364 2 - WY Situs - Distribution - Wyoming 403364 2 78,242 WY Situs - General Plant - California 403GP 2 - CA Situs - General Plant - Oregon 403GP 2 - OR Situs - General Plant - Washington 403GP 2 - WA Situs - General Plant - Utah 403GP 2 100,073 UT Situs - General Plant - Idaho 403GP 2 2,129 ID Situs 2,129 General Plant - Wyoming 403GP 2 62,626 WY Situs - General Plant 403GP 2 857,008 SO 5.5385%47,466 General Plant 403GP 2 46,106 SG 5.6575%2,608 General Plant 403GP 2 - SE 6.2277%- General Plant 403GP 2 - WY Situs - Intangible Plant 404IP 2 1,069,063 SO 5.5385%59,210 Intangible Plant 404IP 2 - SG 5.6575%- Intangible Plant 404IP 2 - UT Situs - Intangible Plant 404IP 2 - WY Situs - Intangible Plant 404IP 2 - OR Situs - Intangible Plant 404IP 2 216536.4985 CN 4.2246%9,148 Total 6,900,508 70,967 6.1.1 Steam Production 403SP 3 1,723,035 SG 5.6575%97,482 Steam Production 403SP 3 - SG 5.6575%- Hydro Production 403HP 3 617,738 SG-P 5.6575%34,949 Hydro Production 403HP 3 59,266 SG-U 5.6575%3,353 Hydro Production 403HP 3 - SG 5.6575%- Other Production 403OP 3 815,053 SG 5.6575%46,112 Other Production 403OP 3 1,716,618 SG-W 5.6575%97,118 Transmission 403TP 3 1,944,423 SG 5.6575%110,007 Distribution - California 403364 3 975,447 CA Situs - Distribution - Oregon 403364 3 727,649 OR Situs - Distribution - Washington 403364 3 170,768 WA Situs - Distribution - Utah 403364 3 2,408,663 UT Situs - Distribution - Idaho 403364 3 27,730 ID Situs 27,730 Distribution - Wyoming 403364 3 - WY Situs - General Plant - California 403GP 3 - CA Situs - General Plant - Oregon 403GP 3 - OR Situs - General Plant - Washington 403GP 3 - WA Situs - General Plant - Utah 403GP 3 - UT Situs - General Plant - Idaho 403GP 3 - ID Situs - General Plant - Wyoming 403GP 3 47,344 WY Situs - General Plant 403GP 3 1,118,131 SO 5.5385%61,928 General Plant 403GP 3 - SG 5.6575%- Mining Plant 403MP 3 - SE 6.2277%- Intangible Plant 404IP 3 780,213 SO 5.5385%43,212 Intangible Plant 404IP 3 - SE 6.2277%- Intangible Plant 404IP 3 - SG 5.6575%- Intangible Plant 404IP 3 - WY Situs - Intangible Plant 404IP 3 - SG-P 5.6575%- Total 13,132,078 521,890 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 2022 Incremental Depreciation Expense Jan22 to Dec22 Incremental Jan23 to Dec23 Incremental Plant Depreciation Depreciation Plant Additions Expense on Depreciation Plant Additions Expense on Total Depreciation Description Account Account Factor Rate Included in Adj Months Plant Adds.Rate Included in Adj Months Plant Adds.Included in Adj Steam Production Plant: Various 312 403SP SG 5.321%47,920,957 6 1,274,837 5.321%64,768,660 6 1,723,035 2,997,873 Total Steam Plant 47,920,957 1,274,837 64,768,660 1,723,035 2,997,873 Hydro Production Plant: Various 332 403HP SG-P 2.770%2,811,780 6 38,945 2.770%44,600,436 6 617,738 656,683 Various 332 403HP SG-U 4.624%2,300,425 6 53,186 4.624%2,563,423 6 59,266 112,452 Total Hydro Plant 5,112,205 92,130 47,163,859 677,005 769,135 Other Production Plant: Various 343 403OP SG 3.505%22,486,800 6 394,054 3.505%46,511,249 6 815,053 1,209,106 Various Wind Generation 343 403OP SG-W 4.209%3,119,989 6 65,652 4.209%81,578,586 6 1,716,618 1,782,270 Total Other Plant 25,606,789 459,706 128,089,835 2,531,671 2,991,377 Transmission Plant: Various 355 403TP SG 1.724%113,571,470 6 979,122 1.724%225,539,945 6 1,944,423 2,923,545 Total Transmission Plant 113,571,470 979,122 225,539,945 1,944,423 2,923,545 Distribution Plant: California 364 403364 CA 2.708%45,501,023 6 616,051 2.708%72,045,752 6 975,447 1,591,498 Oregon 364 403364 OR 2.275%10,224,256 6 116,305 2.275%63,966,957 6 727,649 843,954 Washington 364 403364 WA 2.580%10,987,037 6 141,723 2.580%13,238,690 6 170,768 312,491 Utah 364 403364 UT 2.543%53,407,863 6 679,187 2.543%189,405,085 6 2,408,663 3,087,850 Idaho 364 403364 ID 2.538%8,640,105 6 109,664 2.538%2,184,735 6 27,730 137,393 Wyoming 364 403364 WYU 2.653%- 6 - 2.653%- 6 - - Wyoming 364 403364 WYP 2.656%5,891,938 6 78,242 2.656%- 6 - 78,242 Total Distribution Plant 134,652,222 1,741,172 340,841,219 4,310,256 6,051,428 General Plant: California 397 403GP CA 2.059%- 6 - 2.059%- 6 - - Oregon 397 403GP OR 2.346%- 6 - 2.346%- 6 - - Washington 397 403GP WA 2.393%- 6 - 2.393%- 6 - - Utah 397 403GP UT 2.235%8,956,640 6 100,073 2.235%- 6 - 100,073 Idaho 397 403GP ID 2.063%206,411 6 2,129 2.063%- 6 - 2,129 Wyoming 397 403GP WYP 2.404%5,209,209 6 62,626 2.404%3,938,044 6 47,344 109,970 Wyoming 397 403GP WYU 2.182%- 6 - 2.182%- 6 - - General 397 403GP SO 6.256%27,397,935 6 857,008 6.256%35,745,834 6 1,118,131 1,975,139 General 397 403GP CN 5.679%- 6 - 5.679%- 6 - - General 397 403GP SG 3.511%2,626,464 6 46,106 3.511%- 6 - 46,106 Total General Plant 44,396,659 1,067,941 39,683,878 1,165,474 2,233,416 Mining Plant:399 403MP SE 0.000%- 6 - 0.000%- 6 - - Coal Mine - - - - - Intangible Plant: General 303 404IP SO 7.167%29,831,195 6 1,069,063 7.167%21,771,115 6 780,213 1,849,277 General 303 404IP CN 6.806%6,363,101 6 216,536 6.806%- 6 - 216,536 General 303 404IP SG 3.326%- 6 - 3.326%- 6 - - General 303 404IP SG-P 2.593%- 6 - 2.593%- 6 - - Oregon 303 404IP OR 0.243%- 6 - 0.243%- 6 - - Idaho 303 404IP ID 0.077%- 6 - 0.077%- 6 - - Utah 303 404IP UT 1.297%- 6 - 1.297%- 6 - - Wyoming 303 404IP WYP 1.422%- 6 - 1.422%- 6 - - Total Intangible Plant 36,194,295 1,285,600 21,771,115 780,213 2,065,813 Total Depreciation and Amortization 407,454,597 6,900,508 867,858,510 13,132,078 20,032,586 Ref. 8.5.2 Ref. 8.5.2 Total Depreciation and Amortization without Mining 6,900,508 13,132,078 20,032,586 Ref. 6.1 Ref. 6.1 Page 6.1.1 Rocky Mountain Power PAGE 6.2 Idaho Results of Operations - December 2022 Depreciation & Amortization Reserve TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Reserve: Steam Production 108SP 3 (1,723,035) SG 5.6575%(97,482) Steam Production 108SP 3 - SG 5.6575%- Hydro Production 108HP 3 (617,738) SG-P 5.6575%(34,949) Hydro Production 108HP 3 (59,266) SG-U 5.6575% (3,353) Hydro Production 108HP 3 - SG-P 5.6575%- Other Production 108OP 3 (815,053) SG 5.6575%(46,112) Other Production 108OP 3 (1,716,618) SG-W 5.6575%(97,118) Transmission 108TP 3 (1,944,423) SG 5.6575%(110,007) Distribution - California 108364 3 (975,447) CA Situs - Distribution - Oregon 108364 3 (727,649) OR Situs - Distribution - Washington 108364 3 (170,768) WA Situs - Distribution - Utah 108364 3 (2,408,663) UT Situs - Distribution - Idaho 108364 3 (27,730) ID Situs (27,730) Distribution - Wyoming 108,364 3 - WY Situs - General Plant - California 108GP 3 - CA Situs - General Plant - Oregon 108GP 3 - OR Situs - General Plant - Washington 108GP 3 - WA Situs - General Plant - Utah 108GP 3 - UT Situs - General Plant - Idaho 108GP 3 - ID Situs - General Plant - Wyoming 108GP 3 (47,344) WY Situs - General Plant 108GP 3 (1,118,131) SO 5.5385%(61,928) General Plant 108GP 3 - SG 5.6575%- Mining Plant 108MP 3 - SE 6.2277%- Intangible Plant 111IP 3 (780,213) SO 5.5385%(43,212) Intangible Plant 111IP 3 - SE 6.2277%- Intangible Plant 111IP 3 - SG 5.6575%- Intangible Plant 111IP 3 - WY Situs - Intangible Plant 111IP 3 - SG-P 5.6575%- Total (13,132,078) (521,890) 6.2.1 Description of Adjustment: This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added torate base in adjustment 8.5. Page 6.2.1 Rocky Mountain Power Results of Operations - December 2022 Incremental Accumulated Reserve Jan23 to Dec23 Jan23 to Dec23 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 5.321%64,768,660 6 (1,723,035) Total Steam Plant 64,768,660 (1,723,035) Hydro Production Plant: Various 332 108HP SG-P 2.770%44,600,436 6 (617,738) Various 332 108HP SG-U 4.624%2,563,423 6 (59,266) Total Hydro Plant 47,163,859 (677,005) Other Production Plant: Various 343 108OP SG 3.505%46,511,249 6 (815,053) Various Wind Generation 343 108OP SG-W 4.209%81,578,586 6 (1,716,618) Total Other Plant 128,089,835 (2,531,671) Transmission Plant: Various 355 108TP SG 1.724%225,539,945 6 (1,944,423) Total Transmission Plant 225,539,945 (1,944,423) Distribution Plant: California 364 108364 CA 2.708%72,045,752 6 (975,447) Oregon 364 108364 OR 2.275%63,966,957 6 (727,649) Washington 364 108364 WA 2.580%13,238,690 6 (170,768) Utah 364 108364 UT 2.543%189,405,085 6 (2,408,663) Idaho 364 108364 ID 2.538%2,184,735 6 (27,730) Wyoming 364 108364 WYU 2.653%- 6 - Wyoming 364 108364 WYP 2.656%- 6 - Total Distribution Plant 340,841,219 (4,310,256) General Plant: California 397 403GP CA 2.059%- 6 - Oregon 397 108GP OR 2.346%- 6 - Washington 397 108GP WA 2.393%- 6 - Utah 397 108GP UT 2.235%- 6 - Idaho 397 108GP ID 2.063%- 6 - Wyoming 397 108GP WYP 2.404%3,938,044 6 (47,344) Wyoming 397 108GP WYU 2.182%- 6 - General 397 108GP SO 6.256%35,745,834 6 (1,118,131) General 397 108GP CN 5.679%- 6 - General 397 108GP SG 3.511%- 6 - Total General Plant 39,683,878 (1,165,474) Mining Plant: Coal Mine 399 108MP SE 0.000%- 6 - - - Intangible Plant: General 303 111IP SO 7.167%21,771,115 6 (780,213) General 303 111IP CN 6.806%- 6 - General 303 111IP SG 3.326%- 6 - General 303 111IP SG-P 2.593%- 6 - Oregon 303 111IP OR 0.243%- 6 - Idaho 303 111IP ID 0.077%- 6 - Utah 303 111IP UT 1.297%- 6 - Wyoming 303 111IP WYP 1.422%- 6 - Total Intangible Plant 21,771,115 (780,213) Total Accumulated Reserve 867,858,510 (13,132,078) Ref. 8.5.2 Ref. 6.2 Rocky Mountain Power PAGE 6.3 Idaho Results of Operations - December 2022 Hydro Decommissioning TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Depreciation Reserve 108HP 3 728,396 SG-P 5.6575%41,209 6.3.1 Depreciation Reserve 108HP 3 (280,272) SG-U 5.6575%(15,856) 6.3.1Total448,125 25,353 6.3.1 Adjustment to Tax Schedule M Adjustment SCHMAT 3 (448,125) SG 5.6575%(25,353) 6.3.2 Schedule M Adjustment SCHMDT 3 - SG 5.6575%- 6.3.2 Deferred Income Tax Expense 41110 3 110,184 SG 5.6575%6,234 6.3.2 ADIT Y/E Balance 282 3 1,271,000 SG 5.6575%71,907 6.3.2 Adjustment to December 2023 Year-End Balance for Projected Spend / Accrual Detail: December 2022 Year End Reserve Balance (5,617,630) December 2023 Year End Reserve Balance (5,169,505) 6.3.1 Total Adjustment to Reserve 448,125 6.3.1 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 2023 year-end level. Rocky Mountain Power December 2022 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-21 - 60,700 (6,611,323) December-21 - (23,356) (429,614) December-21 - 37,344 (7,040,936) January-22 22,574 60,700 (6,528,049) January-22 - (23,356) (452,970) January-22 22,574 37,344 (6,981,018) February-22 4,207 60,700 (6,463,142) February-22 - (23,356) (476,326) February-22 4,207 37,344 (6,939,468) March-22 10,580 60,700 (6,391,862) March-22 - (23,356) (499,682) March-22 10,580 37,344 (6,891,544) April-22 (7,230) 60,700 (6,338,393) April-22 - (23,356) (523,038) April-22 (7,230) 37,344 (6,861,431) May-22 4,686 60,700 (6,273,007) May-22 - (23,356) (546,394) May-22 4,686 37,344 (6,819,401) June-22 751 60,700 (6,211,556) June-22 - (23,356) (569,750) June-22 751 37,344 (6,781,306) July-22 2,417 60,700 (6,148,439) July-22 - (23,356) (593,106) July-22 2,417 37,344 (6,741,545) August-22 15,895 60,700 (6,071,845) August-22 - (23,356) (616,462) August-22 15,895 37,344 (6,688,306) September-22 1,693 60,700 (6,009,452) September-22 - (23,356) (639,818) September-22 1,693 37,344 (6,649,269) October-22 617 60,700 (5,948,135) October-22 - (23,356) (663,174) October-22 617 37,344 (6,611,309) November-22 198,521 60,700 (5,688,915) November-22 - (23,356) (686,529) November-22 198,521 37,344 (6,375,444) December-22 720,470 60,700 (4,907,745) December-22 - (23,356) (709,885) December-22 720,470 37,344 (5,617,630) Ref. 6.3 West Side Spend Accruals Balance East Side Spend Accruals Balance Total Resources Spend Accruals Balance January-23 - 60,700 (4,847,045)January-23 - (23,356) (733,241)January-23 - 37,344 (5,580,287)February-23 - 60,700 (4,786,346)February-23 - (23,356) (756,597)February-23 - 37,344 (5,542,943) March-23 - 60,700 (4,725,646)March-23 - (23,356) (779,953)March-23 - 37,344 (5,505,599) April-23 - 60,700 (4,664,946)April-23 - (23,356) (803,309)April-23 - 37,344 (5,468,255) May-23 - 60,700 (4,604,246)May-23 - (23,356) (826,665)May-23 - 37,344 (5,430,912) June-23 - 60,700 (4,543,547)June-23 - (23,356) (850,021)June-23 - 37,344 (5,393,568) July-23 - 60,700 (4,482,847)July-23 - (23,356) (873,377)July-23 - 37,344 (5,356,224) August-23 - 60,700 (4,422,147)August-23 - (23,356) (896,733)August-23 - 37,344 (5,318,880) September-23 - 60,700 (4,361,448)September-23 - (23,356) (920,089)September-23 - 37,344 (5,281,537)October-23 - 60,700 (4,300,748)October-23 - (23,356) (943,445)October-23 - 37,344 (5,244,193) November-23 - 60,700 (4,240,048)November-23 - (23,356) (966,801)November-23 - 37,344 (5,206,849) December-23 - 60,700 (4,179,349)December-23 - (23,356) (990,157)December-23 - 37,344 (5,169,505) West Side Total Spend Total Accruals Dec 23 Year End Balance East Side Total Spend Total Accruals Dec 23 Year End Balance Total Resources Total Spend Total Accruals Dec 23 Year End Balance 12 ME Dec 2023 - 728,396 (4,179,349) 12 ME Dec 2023 - (280,272) (990,157) 12 ME Dec 2023 - 448,125 (5,169,505) 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 PacifiCorp December 2022 Results of Operations Hydro Decommissioning Tax Summary Tax Deduction Book Amortization Book-Tax Difference Deferred Income Tax Expense Deferred Income Tax December-22 720,470 (37,344) (757,814)186,321 1,381,184 January-23 - (37,344) (37,344)9,182 1,372,002 February-23 - (37,344) (37,344)9,182 1,362,820 March-23 - (37,344) (37,344)9,182 1,353,638 April-23 - (37,344) (37,344)9,182 1,344,456 May-23 - (37,344) (37,344)9,182 1,335,274 June-23 - (37,344) (37,344)9,182 1,326,092 July-23 - (37,344) (37,344)9,182 1,316,910 August-23 - (37,344) (37,344)9,182 1,307,728 September-23 - (37,344) (37,344)9,182 1,298,546 October-23 - (37,344) (37,344)9,182 1,289,364 November-23 - (37,344) (37,344)9,182 1,280,182 December-23 - (37,344) (37,344)9,182 1,271,000 TOTAL - (448,125) (448,125) 110,184 Year End balance 1,271,000 Ref 6.3 Summary of Current and Deferred Expense for 12 months ending December 2023 Tax Depreciation - SCHMDT Ref 6.3 Book Depreciation (448,125) SCHMAT Ref 6.3 Deferred Tax Expense 110,184 41110 Ref 6.3 Rocky Mountain Power PAGE 6.4 Idaho Results of Operations - December 2022 Decommissioning Cost ACCOUNT Type COMPANY 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 3 147,859 ID Situs 147,859 6.4.2 Adjustment to Rate Base Accum. Reg Liab. - Incr. Decomm. 254 3 (2,217,889) ID Situs (2,217,889) 6.4.1 Accum. Reg Asset. - 2022 Deferral 182M 3 (142,974) ID Situs (142,974) 6.4.2 Adjustment to Tax: Schedule M Adj - Incremental Decomm SCHMDT 3 409,245 ID Situs 409,245 6.4.1 Deferred Income Tax Expense 41110 3 100,620 ID Situs 100,620 6.4.1 Accumulated Def Inc Tax Balance 282 3 785,554 ID Situs 785,554 6.4.1 Description of Adjustment: This adjustment includes the incremental decommissioning costs that were approved in Idaho GRC Docket No. PAC-E-21- 07 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 Hunter 2042 22.00 59,378,262 2,699,012 Huntington 2036 16.00 71,663,004 4,478,938 Dave Johnston 2027 7.00 75,894,356 10,842,051 Jim Bridger 2037 17.00 104,322,308 6,136,606 Naughton 2029 9.00 96,724,849 10,747,205 Wyodak 2039 19.00 23,552,185 1,239,589 Hayden 2030 10.00 13,741,486 1,374,149 Colstrip 2027 7.00 8,700,311 1,242,902 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. Jun-21 - - Jul-21 - - Aug-21 - - Sep-21 - - Oct-21 - - Nov-21 - - 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) Jan-23 184,824 (2,402,714) Feb-23 184,824 (2,587,538) Mar-23 184,824 (2,772,362) Apr-23 184,824 (2,957,186) May-23 184,824 (3,142,010) Jun-23 184,824 (3,326,835) Jul-23 184,824 (3,511,659) Aug-23 184,824 (3,696,483) Sep-23 184,824 (3,881,307) Oct-23 184,824 (4,066,131) Nov-23 184,824 (4,250,955) Dec-23 184,824 (4,435,779) Annual Total 2,217,890 Base Year (2,217,890) Year End (4,435,779) Additional To Be Adjusted (2,217,889) Ref 6.4 Rocky Mountain Power Page 6.4.2 Idaho Results of Operations - December 2021 Decommissioning Cost Adjustment Incremental Decommissioning Costs Deferral Month Year CY 2021 Deferral (Total Company) CY 2021 Deferral Amortization Expense (Idaho Allocated) Idaho Allocation - Docket No. PAC-E-20-03 n/a 2021 38,760,452$ 2,217,890$ 5.722% Ref 6.4.1 Ref 6.4.1 CY 2021 Deferral (Total Company) Deferral Amortization Expense (Idaho Allocated) Accum Deferral - YE (Idaho Reg Asset) Dec 2022 12,322$ $ (147,859) Jan 2023 12,322$ $ (160,181) Feb 2023 12,322$ $ (172,503) Mar 2023 12,322$ $ (184,824) Apr 2023 12,322$ $ (197,146) May 2023 12,322$ $ (209,467) Jun 2023 12,322$ $ (221,789) Jul 2023 12,322$ $ (234,111) Aug 2023 12,322$ $ (246,432) Sep 2023 12,322$ $ (258,754) Oct 2023 12,322$ $ (271,075) Nov 2023 12,322$ $ (283,397) Dec 2023 12,322$ $ (295,719) 147,859$ Ref. 6.4 (295,719)$ Ref. 6.4 Base Year (152,745)$ Year End (295,719)$ Additional To Be Adjusted (142,974)$ 7. TAX ADJUSTMENTS IDAHO 2020 PROTOCOL Page 7.0 Total Tax Adjustments (Tab 7)TOTAL 7.1 7.2 7.3 7.4 7.5 7.6 Total Normalized Interest True Up Property Tax Expense Renewable Energy Tax Credit PowerTax ADIT Balance Wyoming Wind Generation Tax EDIT Balance Adjustment 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 1,006,583 - 954,405 - - 52,177 - 23 Income Taxes: Federal (1,323,625) 28,113 (191,326) (1,149,952) - (10,460) - 24 State (39,332) 6,367 (43,330) - - (2,369) - 25 Deferred Income Taxes 3,205,137 - - - - - 3,205,137 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:2,848,763 34,479 719,749 (1,149,952) - 39,349 3,205,137 2930 Operating Rev For Return:(2,848,763) (34,479) (719,749) 1,149,952 - (39,349) (3,205,137) 31 32 Rate Base: 33 Electric Plant In Service - - - - - - - 34 Plant Held for Future Use - - - - - - - 35 Misc Deferred Debits - - - - - - - 36 Elec Plant Acq Adj - - - - - - - 37 Pensions - - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock - - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital - - - - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:- - - - - - - 45 46 Deductions: 47 Accum Prov For Deprec - - - - - - - 48 Accum Prov For Amort - - - - - - - 49 Accum Def Income Tax (681,035) - - - 1,268,924 - (1,949,959) 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const - - - - - - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions 7,930,982 - - - - - 7,930,982 54 55 Total Deductions:7,249,947 - - - 1,268,924 - 5,981,023 56 57 Total Rate Base:7,249,947 - - - 1,268,924 - 5,981,023 58 59 60 Estimated ROE impact -0.653%-0.007%-0.138%0.221%-0.019%-0.008%-0.703% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (1,006,583) - (954,405) - - (52,177) - 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest (140,237) (140,237) - - - - - 70 Schedule "M" Additions - - - - - - - 71 Schedule "M" Deductions - - - - - - - 72 Income Before Tax (866,346) 140,237 (954,405) - - (52,177) - 73 74 State Income Taxes (39,332) 6,367 (43,330) - - (2,369) - 75 76 Taxable Income (827,014) 133,870 (911,075) - - (49,809) - 77 78 Federal Income Tax - Calculated (173,673) 28,113 (191,326) - - (10,460) - 79 Adjustments to Calculated Tax: 80 Renewable Energy Tax Credits (1,149,952) - - (1,149,952) - - - 81 Federal Income Taxes (1,323,625) 28,113 (191,326) (1,149,952) - (10,460) - Rocky Mountain Power PAGE 7.1 Idaho Results of Operations - December 2022Interest True Up TOTAL IDAHOACCOUNTTypeCOMPANYFACTORFACTOR %ALLOCATED REF#Adjustment to Expense: Other Interest Expense - Type 1 427 1 (1,019,960) ID Situs (1,019,960) Below Other Interest Expense - Type 2 427 2 2,113 ID Situs 2,113 Below Other Interest Expense - Type 3 427 3 877,610 ID Situs 877,610 Below Total (140,237) (140,237) 2.16 Adjustment Detail:Type 1Jurisdiction Specific Adjusted Rate Base 966,464,292 1.3 Weighted Cost of Debt:2.194%2.1 Trued-up Interest Expense 21,202,338 1.3 Actual Interest Expense 22,222,298 1.3 Total Interest True-up Adjustment (1,019,960) 1.3 Type 2 Jurisdiction Specific Adjusted Rate Base 966,560,599 1.3 Weighted Cost of Debt:2.194%2.1Trued-up Interest Expense 21,204,451 1.3 Type 1 Interest Expense 21,202,338 1.3Total Interest True-up Adjustment 2,113 1.3 Type 3 Jurisdiction Specific Adjusted Rate Base 1,006,564,631 1.3Weighted Cost of Debt:2.194%2.1 Trued-up Interest Expense 22,082,061 1.3 Type 2 Interest Expense 21,204,451 1.3 Total Interest True-up Adjustment 877,610 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 2022Property Tax Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Expense: Taxes Other Than Income 408 3 17,232,135 GPS 5.5385%954,405 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. Page 7.2.1Results of Operations - December 2022 Estimated Property Tax Expense December 2022 Property Tax Adjustment Summary FERC Account G/L Account Co. Code Total Ref 408.15 579000 1000 142,569,971 Total Accrued Property Tax - 12 Months End. December 2022 142,569,971 Full Year 2023 Estimate 159,802,106 Less: Expense through 12/31/2022 (142,569,971) 17,232,135 Ref. 7.2Incremental Adjustment to Property Taxes Rocky Mountain Power PAGE 7.3 Idaho Results of Operations - December 2022 Renewable Energy Tax Credit TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Expense: FED Renewable Energy Tax Credit 40910 3 (205,511,250) SG 5.6575%(11,626,898) 7.3.1 Remove from Base Period: FED Renewable Energy Tax Credit 40910 3 185,185,275 SG 5.6575%10,476,946 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 AURORA for the pro forma net power cost study. Rocky Mountain Power Results of Operations - December 2022 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]328,747,371 9/24/2019 302,447,581 0.028 8,468,532 Glenrock III KWh [a]122,578,125 11/24/2019 100,514,063 0.028 2,814,394 Goodnoe KWh 262,285,712 12/20/2019 262,285,712 0.028 7,344,000 High Plains Wind 346,009,559 12/19/2019 346,009,559 0.028 9,688,268 Leaning Juniper 1 KWh 285,903,464 9/13/2019 285,903,464 0.028 8,005,297 Marengo KWh 448,745,588 1/27/2020 448,745,588 0.028 12,564,876 Marengo II KWh 209,316,168 2/25/2020 209,316,168 0.028 5,860,853 McFadden Ridge 103,464,380 11/17/2019 103,464,380 0.028 2,897,003 Rolling Hills KWh [a]297,766,418 10/17/2019 226,302,478 0.028 6,336,469 Seven Mile KWh 400,783,688 9/9/2019 400,783,688 0.028 11,221,943 Seven Mile II KWh 83,090,389 9/9/2019 83,090,389 0.028 2,326,531 Dunlap I Wind KWh 445,946,213 9/7/2020 445,946,213 0.028 12,486,494 Foote Creek I Wind 157,034,652 3/24/2021 157,034,652 0.028 4,396,970 Pryor Mountain Wind 996,669,254 VARIOUS 996,669,254 0.028 27,906,739 Cedar Springs Wind II 644,227,336 12/4/2020 644,227,336 0.028 18,038,365 Ekola Flats Wind 707,243,105 VARIOUS 707,243,105 0.028 19,802,807 TB Flats Wind 802,797,152 VARIOUS 802,797,152 0.028 22,478,320 TB Flats Wind II 816,906,742 VARIOUS 816,906,742 0.028 22,873,389 Total KWh Production 7,459,515,316 7,339,687,524 205,511,250 Total Federal Production Tax Credit 205,511,250 December 2022 Results of Operations PTC (185,185,275) Proforma Adjustment 20,325,975 Repowering In Service dates in bold reflect actual in-service dates. Pro Forma Period - December 2023 [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. 7.3.1 Rocky Mountain Power PAGE 7.4 Idaho Results of Operations - December 2022 PowerTax ADIT Balance TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Tax: ADIT Balance 282 1 2,955,477,945 DITBAL 5.8558%173,065,612 Exchange Normalization 282 1 4,009,734 NUTIL 0.0000%- Cholla SHL 190 1 - SG 5.6575%- Accel Amort of Pollution Cntrl Facilities 281 1 134,154,544 SG 5.6575%7,589,858 California 282 1 (63,521,337) CA Situs - Idaho 282 1 (179,084,518) ID Situs (179,084,518) Other 282 1 (19,407,932) OTHER 0.0000%- Oregon 282 1 (759,508,725) OR Situs - Utah 282 1 (1,391,766,814) UT Situs - Washington 282 1 (221,697,539) WA Situs - Wyoming 282 1 (449,228,394) WY Situs - PP&E Adjustment - YE - SNP 282 1 - SNP 5.5819%- PP&E Adjustment - YE - CIAC 282 1 - CIAC 5.1285%- PP&E Adjustment - YE - OTHER 282 1 135,233 OTHER 0.0000%- PP&E Adjustment - YE - SG 282 1 (224,620) SG 5.6575%(12,708) PP&E Adjustment - YE - SNPD 282 1 (5,721,445) SNPD 5.1285%(293,427) PP&E Adjustment - YE - SO 282 1 74,151 SO 5.5385%4,107 PP&E Adjustment - YE - SNP 282 1 - SNP 5.5819%- Total 3,690,283 1,268,924 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 2022 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 SG Accelerated Pollution Control Facilities Depreciation 105.128 (134,154,544)134,154,544 0 SG Exchange Normalization 105.160 (4,009,734)4,009,734 0 NUTIL RA - Solar ITC Basis Adjustment 100.110 (285,026)285,026 0 DITBAL 30% capitalized labor costs for Power tax input 105.100 26,317,144 (26,317,144)0 DITBAL Capitalized 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 (40,955,855)40,955,855 0 DITBAL Regulatory Adjustment: Depreciation Flow-Through 105.115 0 0 0 DITBAL Solar ITC Basis Adjustment 105.116 (60,726)60,726 0 DITBALBook Depreciation 105.120 3,418,397,235 (3,418,397,235)0 DITBAL Repair Deduction 105.122 (540,824,171)540,824,171 0 DITBAL Sec. 481a Adjustment - Repair Deduction 105.123 (157,570,922)157,570,922 0 DITBAL Tax Depreciation 105.125 (5,696,577,393)5,696,577,393 0 DITBAL Fixed Assets - State Modification 105.129 23,001,869 (23,001,869)0 DITBAL Fixed Assets - State Modification (Federal Detriment)105.129 (4,830,377)4,830,377 0 DITBAL CIAC 105.130 364,049,581 (364,049,581)0 DITBAL Idaho Disallowed Loss 105.131 436,088 (436,088)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 (26,944,402)26,944,402 0 DITBAL Reimbursements 105.140 24,826,984 (24,826,984)0 DITBAL AFUDC - Debt 105.141a (197,289,865)197,289,865 0 DITBAL AFUDC - Equity 105.141b (151,587,349)151,587,349 0 DITBAL Avoided Costs 105.142 227,190,163 (227,190,163)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 DITBAL Mine Safety Sec 179E Election ~PPW 105.148 (306,514)306,514 0 DITBAL Contract Liability Basis Adjustment - Eagle Mountain 105.151 0 (0)0 DITBAL Gain / (Loss) on Prop. Disposition 105.152 (106,471,437)106,471,437 0 DITBAL Contract Liability Basis Adjustment - Chehalis Mitigation Obligation 105.153 (57,751)57,751 0 DITBAL Reclass to §1031 Exchange Normalization Adjustment-General 105.158 173,241 (173,241)0 DITBALReclass to §1031 Exchange Normalization Adjustment-Transmission 105.159 3,836,493 (3,836,493)0 DITBAL Coal Mine Development 105.165 0 0 0 DITBAL Coal Mine Extension 105.170 0 0 0 DITBALRemoval Costs 105.175 (266,976,961)266,976,961 0 DITBAL Book Gain/Loss on Land Sales 105.470 13,516,323 (13,516,323)0 DITBAL R & E - Sec.174 Deduction 320.210 (7,719,946)7,719,946 0 DITBAL Reclass to Pollution Control Facilities Depreciation 105.131 134,154,543 (134,154,543)0 DITBAL Accumulated Deferred Income Taxes (CA) - YE **0 (63,521,337)(63,521,337)CA Accumulated Deferred Income Taxes (IDU) - YE **0 (179,084,518)(179,084,518)IDU Accumulated Deferred Income Taxes (OTHER) - YE **0 (19,407,932)(19,407,932)OTHER Accumulated Deferred Income Taxes (OR) - YE **0 (759,508,725)(759,508,725)OR Accumulated Deferred Income Taxes (UT) - YE **0 (1,391,766,814)(1,391,766,814)UT Accumulated Deferred Income Taxes (WA) - YE **0 (221,697,539)(221,697,539)WA Accumulated Deferred Income Taxes (WY) - YE **0 (449,228,394)(449,228,394)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 **0 135,233 135,233 OTHER PP&E Adjustment - YE - SG **0 (224,620)(224,620)SG PP&E Adjustment - YE - SNPD **0 (5,721,445)(5,721,445)SNPD PP&E Adjustment - YE - SO **0 74,151 74,151 SO (3,094,026,139)3,690,283 (3,090,335,855) Ref. 7.4 **Derived from jurisdictional reports from the Company's tax fixed asset system. Rocky Mountain Power PAGE 7.5 Idaho Results of Operations - December 2022 Wyoming Wind Generation Tax TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Tax Taxes Other Than Income 408 3 922,263 SG 5.6575%52,177 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. PacifiCorp Page 7.5.1 Results of Operations - December 2022 Wyoming Wind Generation Tax Wyoming & Idaho 2023 NPC 2023 MWH Tax $1/MWH Wind Plant Production (b)Begins Tax Foote Creek (a) - 3/24/2024 - Glenrock I 328,747 1/1/2012 328,747 Glenrock III 122,578 1/1/2012 122,578 Seven Mile Hill 400,784 1/1/2012 400,784 Seven Mile Hill II 83,090 1/1/2012 83,090 Rolling Hills 297,766 1/17/2012 297,766 High Plains 346,010 9/1/2012 346,010 McFadden Ridge 103,464 9/1/2012 103,464 Dunlap 445,946 10/1/2013 445,946 Cedar Springs Wind II (a) 707,243 12/8/2023 707,243 Ekola Flats Wind (a) 45,846 VARIOUS 45,846 TB Flats Wind (a) 269,865 VARIOUS 269,865 TB Flats Wind II (a) - VARIOUS - Total Wyoming Wind MWH 3,151,340 3,151,339 Booked 12 months ended December 2022 2,229,076 Adjustment to normalize to CY December 2023 922,263 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 2022 EDIT Balance Adjustment TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustments to Rate Base: Other Reg. Liabilities 254 1 4,236,229 ID Situs 4,236,229 Other Reg. Liabilities 254 1 22,077,153 WY Situs - Other Reg. Liabilities 254 1 20,666,390 WY Situs - Total 46,979,773 4,236,229 7.6.1 Other Reg. Liabilities - Protected EDIT 254 3 3,694,753 ID Situs 3,694,753 7.6.1 Other Reg. Liabilities - Protected EDIT 254 3 9,784,085 WY Situs - 7.6.1 Adjustments to Tax: Accum Def Inc Tax Bal 190 1 (1,041,545) ID Situs (1,041,545) Accum Def Inc Tax Bal 190 1 (5,428,021) WY Situs - Accum Def Inc Tax Bal 190 1 (5,081,162) WY Situs - (11,550,728) (1,041,545) 7.6.1 Accum Def Inc Tax Bal - Protected EDIT 190 3 (908,414) ID Situs (908,414) 7.6.1 Accum Def Inc Tax Bal - Protected EDIT 190 3 (2,405,574) WY Situs - 7.6.1 EDIT Amortization 41110 3 3,205,137 ID Situs 3,205,137 7.6.1 EDIT Amortization 41110 3 20,996,718 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. Page 7.6.1 Rocky Mountain Power Results of Operations - December 2022 EDIT Balance Adjustment Year End Basis Description Account Booked Allocation Correct Allocation Adjustment Ref EDIT Reg Liabilities 254ID (4,236,229) - 4,236,229 EDIT Reg Liabilities 254WYP (22,077,153) - 22,077,153 EDIT Reg Liabilities 254WYU (20,666,390) - 20,666,390 Total (46,979,773) - 46,979,773 Page 7.6 Protected EDIT Reg Liabilities 254ID (79,640,897) (75,946,144) 3,694,753 Page 7.6 Protected EDIT Reg Liabilities 254WYP (197,200,770) (187,416,685) 9,784,085 Page 7.6 Grand Total - Reg Liabilities (244,180,543) (187,416,685) 56,763,858 DTA - EDIT Balances 190ID 1,041,545 - (1,041,545) DTA - EDIT Balances 190WYP 5,428,021 - (5,428,021) DTA - EDIT Balances 190WYU 5,081,162 - (5,081,162) Total 11,550,728 - (11,550,728) Page 7.6 DTA - Protected EDIT Balances 190ID 19,580,989 18,672,575 (908,414) Page 7.6 DTA - Protected EDIT Balances 190WYP 48,484,965 46,079,391 (2,405,574) Page 7.6 Grand Total - DTA 60,035,693 46,079,391 (13,956,302) 8. RATE BASE ADJUSTMENTS IDAHO 2020 PROTOCOL Page 8.0 TotalMisc Rate Base Adjustments (Tab 8) TOTAL 8.1 8.2 8.3 8.4 8.5 8.5.1 Total Normalized Update Cash Working Capital Trapper Mine Rate Base Jim Bridger Mine Rate Base Customer Advances for Construction Major Plant Additions Part 2 Major Plant Additions 1 Operating Revenues: 2 General Business Revenues - - - - - - - 3 Interdepartmental - - - - - - - 4 Special Sales - - - - - - - 5 Other Operating Revenues - - - - - - - 6 Total Operating Revenues - - - - - - - 7 8 Operating Expenses: 9 Steam Production 1,253,223 - - - - - - 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 (1,357,270) - - - - - - 19 Total O&M Expenses (104,047) - - - - - - 20 Depreciation - - - - - - - 21 Amortization (87,258) - - - - - - 22 Taxes Other Than Income - - - - - - - 23 Income Taxes: Federal 377,336 - (16,279) - - 77,974 (510,495) 24 State 85,456 - (3,687) - - 17,659 (115,613) 25 Deferred Income Taxes (415,757) - 19,965 - - - (95,633) 26 Investment Tax Credit Adj.- - - - - - - 27 Misc Revenue & Expense - - - - - - - 28 Total Operating Expenses:(144,270) - (0) - - 95,633 (721,741) 2930 Operating Rev For Return:144,270 - 0 - - (95,633) 721,741 31 32 Rate Base: 33 Electric Plant In Service 34,388,182 - 479,525 2,198,924 - 31,709,733 - 34 Plant Held for Future Use (119,496) - - - - - - 35 Misc Deferred Debits (14,096,020) - - - - - - 36 Elec Plant Acq Adj (4,263) - - - - - - 37 Pensions (5,472,705) - - - - - - 38 Prepayments - - - - - - - 39 Fuel Stock (499,268) - - - - - - 40 Material & Supplies - - - - - - - 41 Working Capital (99,150) 44,205 (143,354) - - - - 42 Weatherization Loans - - - - - - - 43 Misc Rate Base - - - - - - - 44 Total Electric Plant:14,097,281 44,205 336,171 2,198,924 - 31,709,733 - 45 46 Deductions: 47 Accum Prov For Deprec (404,358) - - - - - - 48 Accum Prov For Amort - - - - - - - 49 Accum Def Income Tax 3,889,883 - 25,390 1,021 - - 95,633 50 Unamortized ITC - - - - - - - 51 Customer Adv For Const 199,401 - - - 199,401 - - 52 Customer Service Deposits - - - - - - - 53 Miscellaneous Deductions 0 - - - - - - 54 55 Total Deductions:3,684,925 - 25,390 1,021 199,401 - 95,633 56 57 Total Rate Base:17,782,206 44,205 361,561 2,199,944 199,401 31,709,733 95,633 58 59 60 Estimated ROE impact -0.238%-0.001%-0.005%-0.033%-0.003%-0.484%0.137% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 191,304 - - - - - - 67 Other Deductions 68 Interest (AFUDC)- - - - - - - 69 Interest - - - - - - - 70 Schedule "M" Additions 3,732,932 - (81,203) - - 388,964 521,891 71 Schedule "M" Deductions 2,041,944 - - - - - 3,068,433 72 Income Before Tax 1,882,292 - (81,203) - - 388,964 (2,546,542) 73 74 State Income Taxes 85,456 - (3,687) - - 17,659 (115,613) 75 76 Taxable Income 1,796,836 - (77,517) - - 371,305 (2,430,929) 77 78 Federal Income Taxes 377,336 - (16,279) - - 77,974 (510,495) IDAHO 2020 PROTOCOLMisc Rate Base Adjustments (Tab 8) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental4Special Sales5Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission14Distribution15Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation21Amortization 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: 2930 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service34Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock40Material & Supplies41Working 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 Tax50Unamortized ITC51Customer 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 8.5.2 8.6 8.7 8.8 8.9 8.10 8.11 Part 3 Major Plant Additions Miscellaneous Rate Base FERC 105 - Plant Held for Future Use Regulatory Asset Amortization Carbon Plant Closure Prepaid Pension Asset Deer Creek Mine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,253,223 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (1,357,270) - - - - - - (104,047) - - - - - - - - - - (86,516) (741) - - - - - - - - - - - - 17,344 89,558 - 20,858 - - - 3,928 20,282 - 4,724 626,108 - - - (109,658) - - - - - - - - - - - - - - - - 626,108 - - (65,245) (559) - (78,465) (626,108) - - 65,245 559 - 78,465 - - - - - - - - - (119,496) - - - - - (495,753) - (3,485,076) (64,295) (12,454,748) 2,553,639 - - - (4,263) - - - - - - - - (5,472,705) - - - - - - - - - (499,268) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (995,021) (119,496) (3,489,339) (64,295) (17,927,452) 2,553,639 - - - - (404,358) - - - - - - - - - (626,107) - - 856,862 (99,129) 4,365,689 - - - - - - - - - - - - - - - - - - - - - - - - - - - 0 - (626,107) - - 856,862 (503,487) 4,365,689 - (626,107) (995,021) (119,496) (2,632,477) (567,782) (13,561,763) 2,553,639 -0.111%0.015%0.002%0.053%0.009%0.209%-0.024% - - - 86,516 741 - 104,047 - - - - - - - - - - - - - - - - - - 404,358 - - - - - - (41,649) - - - - - 86,516 446,749 - 104,047 - - - 3,928 20,282 - 4,724 - - - 82,588 426,466 - 99,323 - - - 17,344 89,558 - 20,858 IDAHO 2020 PROTOCOLMisc Rate Base Adjustments (Tab 8) TOTAL 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental4Special Sales5Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission14Distribution15Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation21Amortization 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: 2930 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service34Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Pensions 38 Prepayments 39 Fuel Stock40Material & Supplies41Working 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 Tax50Unamortized ITC51Customer 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 8.11.1 8.12 Part 2 Deer Creek Mine Cholla 4 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 698,376 - 158,163 - (856,539) - - - - - (0) - 0 - - - - - - (149,787) - - - - - - - - - - - - - - - - - (149,787) - - - - (729,477) - - - - - - - - - (729,477) - (729,477) (149,787) 0.011%0.002% - - - - - - 2,498,922 - (984,840) - 3,483,762 - 158,163 - 3,325,599 - 698,376 - Rocky Mountain Power PAGE 8.1 Idaho Results of Operations - December 2022 Update Cash Working Capital TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Rate Base: Cash Working Capital CWC 1 (16,687) ID Situs (16,687) Below Cash Working Capital CWC 2 674 ID Situs 674 Below Cash Working Capital CWC 3 60,218 ID Situs 60,218 BelowTotal44,205 44,205 2.27 Adjustment Detail: Type1 Type 2 Type 3 O&M Expense 198,596,429 199,047,602 239,035,854 1.3 Taxes Other Than Income Tax 10,135,331 10,135,331 9,933,777 1.3 Federal Income Tax (7,348,155) (7,422,705) (13,873,871) 1.3 State Income Tax 709,329 692,445 (508,133) 1.3 Less: 2020 Protocol Equalization (836,000) (836,000) (836,000) 2.9 Total 201,256,934 201,616,673 233,751,627 Divided by Days in Year 365 365 365 Average Daily Cost of Service 551,389 552,374 640,415 Net Lag Days 0.68 0.68 0.68 Cash Working Capital 377,138 377,812 438,031 Unadjusted Cash Working Capital 393,826 377,138 377,812 8.1.1 Cash Working Capital Adjustment (16,687) 674 60,218 Description of Adjustment: This adjustment is necessary to compute the cash working capital for the normalized results made in this filing. Cash working capital is calculated by taking total operation and maintenance expense allocated to the jurisdiction and adding its share of allocated taxes, including state and federal income taxes and taxes other than income. This total is divided by the number of days in the year to determine the Company's average daily cost of service. The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance. Net lag days are calculated using the Company’s December 2015 lead lag study. Rocky Mountain Power PAGE 8.2 Idaho Results of Operations - December 2022 Trapper Mine Rate Base TOTAL IDAHOACCOUNTTypeCOMPANYFACTORFACTOR %ALLOCATED REF# Adjustment to Rate Base: Other Tangible Property 399 1 8,648,304 SE 6.2277%538,592 Below Other Tangible Property 399 3 (948,455) SE 6.2277%(59,067) Below 7,699,849 479,525 Below Final Reclamation Liability 2533 3 (2,301,876) SE 6.2277%(143,354) Below Adjustment Detail: Other Tangible Property December 2022 Balance 8,648,304 8.2.1 December 2023 Balance 7,699,849 8.2.1 Adjust to December 2023 Balance (948,455) Above Final Reclamation Liability December 2022 12 Mth. Avg. Balance (9,565,629) 8.2.2 December 2023 12 Mth. Avg. Balance (11,867,505) 8.2.2 Adjust to December 2023 12 Mth. Avg. Balance (2,301,876) Above Adjustment to Tax: Schedule M Adj - Reclamation Liab SCHMAT 3 (1,303,902) SE 6.2277%(81,203) 8.2.2 Deferred Income Tax Expense 41110 3 320,585 SE 6.2277%19,965 8.2.2 Accumulated Def Inc Tax Balance 190 3 407,697 SE 6.2277%25,390 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 2023. Rocky Mountain Power Results of Operations - December 2022 Trapper Mine Rate Base Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 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 127,318,603 126,689,569 126,689,569 126,616,901 126,637,356 126,691,001 126,691,001 126,786,710 127,480,524 127,544,514 127,610,541 127,649,631 127,649,631 Total Property, Plant, and Equipment 147,902,402 147,273,368 147,273,368 147,200,700 147,221,155 147,274,800 147,274,800 147,370,509 148,064,323 148,128,313 148,194,340 148,233,430 148,233,430 Accumulated Depreciation (125,298,716) (125,605,558) (125,912,400) (126,219,242) (126,526,084) (126,832,926) (127,139,768) (127,446,610) (127,753,452) (128,060,294) (128,367,136) (128,673,978) (128,980,820) Total Property, Plant, and Equipment 22,603,686 21,667,810 21,360,968 20,981,458 20,695,071 20,441,875 20,135,033 19,923,899 20,310,871 20,068,019 19,827,204 19,559,453 19,252,611 Other Inventories 6,314,613 6,105,093 7,471,046 8,153,765 7,081,760 7,046,712 5,845,953 5,606,947 5,914,919 6,421,592 8,119,625 7,195,821 6,409,332 Prepaid Expenses 102,370 90,357 74,651 87,407 89,047 56,970 126,595 124,903 107,862 99,558 82,489 122,057 103,906 Restricted Funds: Self-bonding for Black Lung 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 657,793 Deferred GE Royalty Amount - - - - - - - - - - - - - Advance Royalty - State 206-13 - - - - - - - - - - - - - Total Other 7,074,776 6,853,243 8,203,490 8,898,965 7,828,600 7,761,475 6,630,341 6,389,643 6,680,574 7,178,944 8,859,908 7,975,671 7,171,031 Total Rate Base 29,678,462 28,521,053 29,564,458 29,880,423 28,523,671 28,203,349 26,765,374 26,313,542 26,991,445 27,246,963 28,687,112 27,535,124 26,423,641 PacifiCorp Share 8,648,304 8,311,035 8,615,083 8,707,155 8,311,798 8,218,456 7,799,430 7,667,766 7,865,307 7,939,765 8,359,424 8,023,735 7,699,849 Ref. 8.2 Ref. 8.2 DESCRIPTION Page 8.2.1 Rocky Mountain Power Results of Operations - December 2022 Trapper Mine Final Reclamation Liability Actual 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 (8,460,248) (8,479,869) (8,520,763) (8,683,109) (8,801,238) (8,956,444) (9,013,125) (9,111,824) (11,395,750) (11,248,760) (11,087,049) (11,029,365) Pro Forma Description:Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Final Reclamation Liability (11,158,310) (11,287,254) (11,416,199) (11,545,143) (11,674,088) (11,803,032) (11,931,977) (12,060,921) (12,189,866) (12,318,810) (12,447,755) (12,576,699) 12 Month Average : December 2022 12 Mth. Avg. Balance (9,565,629) Adjustments for Tax: December 2023 12 Mth. Avg. Balance (11,867,505) Change in Liability Account Balance:Schedule M Add - Pro Forma 1,547,334 (2,301,876) Ref 8.2 Account #287216 Schedule M Add - Actual 2,851,236 Dec-22 Adjustment needed (1,303,902) Ref 8.2 Def Inc Tax Exp - Pro Forma (380,437) Def Inc Tax Exp - Actual (701,022) Adjustment needed 320,585 Ref 8.2 ADIT Adjustment for Tax: Tax Actual Account 287216 (FERC Account 190) M#605.715: 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 2,010,115 2,014,939 2,066,229 2,106,145 2,135,188 2,173,151 2,187,087 2,211,354 2,783,249 2,747,109 2,707,349 2,684,486 Regulation Forecast Description:Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Trapper Mine Contract Obligation 2,684,486 2,743,449 2,775,152 2,806,855 2,838,558 2,870,261 2,901,964 2,933,667 2,965,370 2,997,074 3,028,777 3,060,480 3,092,183 13-Month Average Balance: Year End Balance: December 2022 13MA ADIT 2,293,066 December 2022 YE ADIT Balance 2,684,486 December 2023 13MA ADIT 2,899,867 December 2023 YE ADIT Balance 3,092,183 606,801 Ref 8.2 Adjustment to Rate Base 407,697 Ref 8.2 Adjustment to Rate Base Adjustment to Rate Base Page 8.2.2 Rocky Mountain Power PAGE 8.3 Idaho Results of Operations - December 2022 Jim Bridger Mine Rate Base TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Other Tangible Property 399 1 32,633,710 SE 6.2277%2,032,337 Below Other Tangible Property 399 3 2,674,915 SE 6.2277%166,586 Below 35,308,625 2,198,924 Adjustment to Tax: Accumulated Def Inc Tax Balance 190 3 16,391 SE 6.2277%1,021 8.3.2 16,391 1,021 Adjustment Detail: December 2022 Balance 32,633,710 8.3.1 December 2023 Balance 35,308,625 8.3.1 Adjustment to December 2023 Balance 2,674,915 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 December 2022 Results of Operations Jim 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 Pro Forma Description Dec-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 1 Structure, Equipment, Mine Dev. 252,156 252,156 252,177 252,198 252,312 252,333 252,430 252,531 254,807 255,918 256,826 262,130 262,152 263,129 2 Materials & Supplies 10,291 10,291 10,311 10,332 10,352 10,372 10,392 10,412 10,433 10,453 10,473 10,493 10,514 10,534 4 Pit Inventory 500 500 1,565 1,405 3,028 3,392 3,906 3,185 367 370 372 2,284 3,112 3,430 5 Deferred Long Wall Costs - - - - - - - - - - - - - - 6 Reclamation Liability - - - - - - - - - - - - - - 7 Accumulated Depreciation (213,997) (213,997) (214,682) (215,372) (216,051) (216,755) (217,583) (218,419) (219,254) (220,101) (221,058) (222,089) (223,120) (224,130) 8 Bonus Bid / Lease Payable - - - - - - - - - - - - - - TOTAL RATE BASE 48,951 48,951 49,371 48,563 49,641 49,342 49,146 47,710 46,353 46,640 46,613 52,818 52,657 52,963 PacifiCorp Share (66.67%)32,634 32,634 32,914 32,375 33,094 32,895 32,764 31,807 30,902 31,093 31,075 35,212 35,105 35,309 Ref. 8.3 Ref. 8.3 Page 8.3.1 PacifiCorp December 2022 Results of Operations Bridger Mine Rate Base Year End Balance Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Materials & Supplies: Obsolete Reserve - Surface - (8,333) (16,667) (25,000) (33,333) (41,667) (50,000) (58,333) (66,667) (75,000) (83,333) (91,667) (100,000) Obsolete Reserve - Underground - - - - - - - - - - - - - Total Obsolete Reserves - (8,333) (16,667) (25,000) (33,333) (41,667) (50,000) (58,333) (66,667) (75,000) (83,333) (91,667) (100,000) PacifiCorp's 2/3 share: Obsolete Reserve - Surface - (5,556) (11,111) (16,667) (22,222) (27,778) (33,333) (38,889) (44,444) (50,000) (55,556) (61,111) (66,667) Obsolete Reserve - Underground - - - - - - - - - - - - - Total of PacifiCorp's share of Obsolete Reserves - (5,556) (11,111) (16,667) (22,222) (27,778) (33,333) (38,889) (44,444) (50,000) (55,556) (61,111) (66,667) YE ADIT 190 Balance at December 31, 2023 16,391 YE ADIT 190 Balance at December 31, 2022 - Tax Model -Inventory Reserve - PMI - Account 287938 16,391 Ref 8.3 Page 8.3.2 Rocky Mountain Power PAGE 8.4 Idaho Results of Operations - December 2022 Customer Advances for Construction TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Customer Advances 252 1 (83,853) CA Situs - 8.4.1 Customer Advances 252 1 2,161,950 OR Situs - 8.4.1 Customer Advances 252 1 (539,688) WA Situs - 8.4.1 Customer Advances 252 1 (1,489,682) ID Situs (1,489,682) 8.4.1 Customer Advances 252 1 (28,665,715) UT Situs - 8.4.1 Customer Advances 252 1 (1,238,404) WY Situs - 8.4.1 Customer Advances 252 1 29,855,393 SG 5.6575%1,689,083 8.4.1 Total - 199,401 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 2022 Customer Advances for Construction YEAR END BASIS: Account Booked Allocation Correct Allocation Adjustment Ref. 252CA - (83,853) (83,853) Page 8.4 252OR (5,407,004) (3,245,055) 2,161,950 Page 8.4 252WA (65,000) (604,688) (539,688) Page 8.4 252IDU - (1,489,682) (1,489,682) Page 8.4 252UT (129,818) (28,795,533) (28,665,715) Page 8.4 252WYP - (1,238,404) (1,238,404) Page 8.4 252SG (41,633,786) (11,778,393) 29,855,393 Page 8.4 Total (47,235,607) (47,235,607) - Rocky Mountain Power PAGE 8.5 Idaho Results of Operations - December 2022 Major Plant Additions TOTAL IDAHOACCOUNTTypeCOMPANYFACTORFACTOR %ALLOCATED REF# Adjustment to Rate Base: Steam Production 312 3 64,768,660 SG 5.6575%3,664,318 Steam Production 312 3 - SG 5.6575%- Hydro Production 332 3 44,600,436 SG-P 5.6575%2,523,291 Hydro Production 332 3 2,563,423 SG-U 5.6575%145,027 Hydro Production 332 3 - SG-P 5.6575%- Other Production 343 3 46,511,249 SG 5.6575%2,631,396 Other Production 343 3 81,578,586 SG-W 5.6575%4,615,348 Transmission 355 3 225,539,945 SG 5.6575%12,760,031 Distribution - California 364 3 72,045,752 CA Situs - Distribution - Oregon 364 3 63,966,957 OR Situs - Distribution - Washington 364 3 13,238,690 WA Situs - Distribution - Utah 364 3 189,405,085 UT Situs - Distribution - Idaho 364 3 2,184,735 ID Situs 2,184,735 Distribution - Wyoming 364 3 - WY Situs - General Plant - California 397 3 - CA Situs - General Plant - Oregon 397 3 - OR Situs - General Plant - Washington 397 3 - WA Situs - General Plant - Utah 397 3 - UT Situs - General Plant - Idaho 397 3 - ID Situs - General Plant - Wyoming 397 3 3,938,044 WY Situs - General Plant 397 3 35,745,834 SO 5.5385%1,979,790 General Plant 397 3 - SG 5.6575%- Mining Plant 399 3 - SE 6.2277%- Intangible Plant 303 3 21,771,115 SO 5.5385%1,205,797 Intangible Plant 303 3 - SE 6.2277%- Intangible Plant 303 3 - SG 5.6575%- Intangible Plant 303 3 - OR Situs - Intangible Plant 302 3 - SG-P 5.6575%- Total 867,858,510 31,709,733 8.5.3 Adjustment to Tax: Schedule M Additions SCHMAT 2 2,694,118 SG 5.6575%152,421 Schedule M Additions SCHMAT 2 38,945 SG 5.6575%2,203 Schedule M Additions SCHMAT 2 53,186 SG 5.6575%3,009 Schedule M Additions SCHMAT 2 65,652 SG 5.6575%3,714 Schedule M Additions SCHMAT 2 616,051 CA Situs - Schedule M Additions SCHMAT 2 111,793 ID Situs 111,793 Schedule M Additions SCHMAT 2 116,305 OR Situs - Schedule M Additions SCHMAT 2 141,723 WA Situs - Schedule M Additions SCHMAT 2 779,260 UT Situs - Schedule M Additions SCHMAT 2 140,868 WY Situs - Schedule M Additions SCHMAT 2 - WY Situs - Schedule M Additions SCHMAT 2 216,536 CN 4.2246%9,148 Schedule M Additions SCHMAT 2 1,926,071 SO 5.5385%106,676 Total 6,900,508 388,964 Rocky Mountain Power PAGE 8.5.1 Idaho Results of Operations - December 2022 Part 2 Major Plant Additions TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Deferred Tax Expense 41110 2 (662,392) SG 5.6575%(37,475) Deferred Tax Expense 41110 2 (9,575) SG 5.6575%(542) Deferred Tax Expense 41110 2 (13,077) SG 5.6575%(740) Deferred Tax Expense 41110 2 (16,142) SG 5.6575%(913) Deferred Tax Expense 41110 2 (151,466) CA Situs - Deferred Tax Expense 41110 2 (27,486) ID Situs (27,486) Deferred Tax Expense 41110 2 (28,595) OR Situs - Deferred Tax Expense 41110 2 (34,845) WA Situs - Deferred Tax Expense 41110 2 (191,594) UT Situs - Deferred Tax Expense 41110 2 (34,635) WY Situs - Deferred Tax Expense 41110 2 - WY Situs - Deferred Tax Expense 41110 2 (53,239) CN 4.2246%(2,249) Deferred Tax Expense 41110 2 (473,555) SO 5.5385%(26,228) Total (1,696,601) (95,633) Accum Def Inc Tax Bal 282 2 662,392 SG 5.6575%37,475 Accum Def Inc Tax Bal 282 2 9,575 SG 5.6575%542 Accum Def Inc Tax Bal 282 2 13,077 SG 5.6575%740 Accum Def Inc Tax Bal 282 2 16,142 SG 5.6575%913 Accum Def Inc Tax Bal 282 2 151,466 CA Situs - Accum Def Inc Tax Bal 282 2 27,486 ID Situs 27,486 Accum Def Inc Tax Bal 282 2 28,595 OR Situs - Accum Def Inc Tax Bal 282 2 34,845 WA Situs - Accum Def Inc Tax Bal 282 2 191,594 UT Situs - Accum Def Inc Tax Bal 282 2 34,635 WY Situs - Accum Def Inc Tax Bal 282 2 - WY Situs - Accum Def Inc Tax Bal 282 2 53,239 CN 4.2246%2,249 Accum Def Inc Tax Bal 282 2 473,555 SO 5.5385%26,228 Total 1,696,601 95,633 Schedule M Additions SCHMAT 3 6,876,133 SG 5.6575%389,021 Schedule M Additions SCHMAT 3 975,447 CA Situs - Schedule M Additions SCHMAT 3 27,730 ID Situs 27,730 Schedule M Additions SCHMAT 3 727,649 OR Situs - Schedule M Additions SCHMAT 3 2,408,662 UT Situs - Schedule M Additions SCHMAT 3 170,766 WA Situs - Schedule M Additions SCHMAT 3 47,344 WY Situs - Schedule M Additions SCHMAT 3 1,898,344 SO 5.5385%105,140 Total 13,132,075 521,891 Schedule M Deductions SCHMDT 3 41,092,435 SG 5.6575%2,324,824 Schedule M Deductions SCHMDT 3 2,701,718 CA Situs - Schedule M Deductions SCHMDT 3 81,928 ID Situs 81,928 Schedule M Deductions SCHMDT 3 2,398,761 OR Situs - Schedule M Deductions SCHMDT 3 7,102,691 UT Situs - Schedule M Deductions SCHMDT 3 496,451 WA Situs - Schedule M Deductions SCHMDT 3 54,778 WY Situs - Schedule M Deductions SCHMDT 3 11,946,882 SO 5.5385%661,680 Total 65,875,644 3,068,433 Rocky Mountain Power PAGE 8.5.2 Idaho Results of Operations - December 2022 Part 3 Major Plant Additions TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#Adjustment to Rate Base: Deferred Tax Expense 41110 3 (1,690,607) SG 5.6575%(95,647) Deferred Tax Expense 41110 3 (239,829) CA Situs - Deferred Tax Expense 41110 3 (6,818) ID Situs (6,818) Deferred Tax Expense 41110 3 (178,904) OR Situs - Deferred Tax Expense 41110 3 (592,208) UT Situs - Deferred Tax Expense 41110 3 (41,986) WA Situs - Deferred Tax Expense 41110 3 (11,640) WY Situs - Deferred Tax Expense 41110 3 (466,739) SO 5.5385%(25,850) Total (3,228,731) (128,315) Deferred Tax Expense 41010 3 10,103,235 SG 5.6575%571,595 Deferred Tax Expense 41010 3 664,261 CA Situs - Deferred Tax Expense 41010 3 20,143 ID Situs 20,143 Deferred Tax Expense 41010 3 589,774 OR Situs - Deferred Tax Expense 41010 3 1,746,310 UT Situs - Deferred Tax Expense 41010 3 122,060 WA Situs - Deferred Tax Expense 41010 3 13,468 WY Situs - Deferred Tax Expense 41010 3 2,937,332 SO 5.5385%162,685 Total 16,196,583 754,423 Accum Def Inc Tax Bal 282 3 (8,412,618) SG 5.6575%(475,948) Accum Def Inc Tax Bal 282 3 (424,433) CA Situs - Accum Def Inc Tax Bal 282 3 (13,325) ID Situs (13,325) Accum Def Inc Tax Bal 282 3 (410,867) OR Situs - Accum Def Inc Tax Bal 282 3 (1,154,100) UT Situs - Accum Def Inc Tax Bal 282 3 (13,466) WY Situs - Accum Def Inc Tax Bal 282 3 (80,074) WA Situs - Accum Def Inc Tax Bal 282 3 (2,470,594) SO 5.5385%(136,834) Total (12,979,477) (626,107) Description of Adjustment: This adjustment places into rate base the major plant additions greater than $2 million each for the 12 months ending December 2023. 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 2022 Major Plant Addition Summary Description Factor Jan22 to Dec22 Plant Additions Jan23 to Dec23 Plant Additions Ref# Steam Production Plant: Various SG 47,920,957 64,768,660 Total Steam Plant 47,920,957 64,768,660 8.5.4 Hydro Production Plant: Various SG-P 2,811,780 44,600,436 Various SG-U 2,300,425 2,563,423 Total Hydro Plant 5,112,205 47,163,859 8.5.4 Other Production Plant: Various SG 22,486,800 46,511,249 Various Wind Generation SG-W 3,119,989 81,578,586 Total Other Plant 25,606,789 128,089,835 8.5.4 Transmission Plant: Various SG 113,571,470 225,539,945 Total Transmission Plant 113,571,470 225,539,945 8.5.4 Distribution Plant: California CA 45,501,023 72,045,752 Oregon OR 10,224,256 63,966,957 Washington WA 10,987,037 13,238,690 Utah UT 53,407,863 189,405,085 Idaho ID 8,640,105 2,184,735 Wyoming WYU - - Wyoming WYP 5,891,938 - Total Distribution Plant 134,652,222 340,841,219 8.5.4 General Plant: California CA - - Oregon OR - - Washington WA - - Utah UT 8,956,640 - Idaho ID 206,411 - Wyoming WYP 5,209,209 3,938,044 Wyoming WYU - - General SO 27,397,935 35,745,834 General CN - - General SG 2,626,464 - Total General Plant 44,396,659 39,683,878 8.5.4 Mining Plant: Coal Mine SE - - Total Mining Plant - - 8.5.4 Intangible Plant: General SO 29,831,195 21,771,115 General CN 6,363,101 - General SG - - General SG-P - - Oregon OR - - Idaho ID - - Utah UT - - Wyoming WYP - - Total Intangible Plant 36,194,295 21,771,115 8.5.4 Total Electric Plant in Service 407,454,597 867,858,510 Ref 8.5 Page 8.5.4Rocky Mountain Power Results of Operations - December 2022 Major Plant Addition Detail - January 2023 - December 2023 Project Description Account Factor In-Service Date Plant Additions Hunter - 302 HP/IP/LP Turbine Overhaul 312 SG Apr-23 3,092,401 Hunter - 302 Generator Field and Exciter Rewinds 312 SG Apr-23 3,213,250 Naughton - U2 Stator Rewind CY22 312 SG Mar-23 6,783,264 Dave Johnston - U0 - Replace A & B Ash Lines 312 SG Dec-23 2,891,011 Huntington - U2 ID Fan VFDs 312 SG Oct-23 3,770,797 Jim Bridger - CCR Jim Bridger FGD Pond 3 312 SG Sep-23 39,715,357 Jim Bridger - U3 SCR Catalyst Replacement 23 312 SG Jun-23 5,302,580 Lake Side - U22 Major Inspection Overhaul - CY23 343 SG Oct-23 17,331,361 Lake Side - U21 Major Inspection Overhaul - CY23 343 SG Oct-23 17,331,361 Hermiston - U1 Overhaul Capital CY23 HGP 343 SG Nov-23 3,379,695 Lake Side - U11 Wet Compression Installation 343 SG Oct-23 2,117,208 Lake Side - U12 Wet Compression Installation 343 SG Oct-23 2,117,208 Lake Side - U21 Wet Compression Installation 343 SG Oct-23 2,117,208 Lake Side - U22 Wet Compression Installation 343 SG Oct-23 2,117,208 Foote Creek II-IV Acquire-Repower 343 SG-W Nov-23 81,578,586 Fish Creek Forebay Improvements_Construction 332 SG-P Dec-23 2,737,500 Oneida B11 Bridge Improvements 332 SG-U Dec-23 2,563,423 Fall Creek Hatchery Bridge 332 SG-P Dec-23 5,444,194 Fall Creek Hatchery 332 SG-P Dec-23 36,418,742 DJ-Deer Creek-Big Muddy 69kV Rplcmts 355 SG May-23 2,044,818 Midpoint 500 kV Series Capacitor Bank Replacement (IDP)355 SG Dec-23 4,655,153 Klamath Falls - Snow Goose 230 kV Line No. 2 TPL 355 SG Mar-22 12,071,238 Weirich to BPA Lebanon 115 kV Tie 355 SG May-23 8,999,693 Klamath Dam Removal (ESM) 355 SG Mar-25 2,571,855 Houston Lake-Ponderosa Add Second 115kV Line 355 SG Nov-23 7,422,723 Path C Transmission Improvements 355 SG Nov-23 24,367,503 Walla Walla 69kV Loop Reconfigure and Reconductor 355 SG Nov-23 13,040,604 Aeolus Sub Transformer Event Resolution 355 SG Oct-23 11,895,227 Cust 2 UT Transm 355 SG Jun-23 4,656,566 Klamath Falls -Hornet 69 kv line 9, Reconductor 5.3 miles T 355 SG Apr-23 2,581,072 St Johns (BPA) to Knott 115kV Line Conversion Project 355 SG Various 13,842,657 Reroute JB Goshen 345kV line for Slide: IPC Shared 355 SG Dec-23 3,633,986 Enhanced Substation Security 355 SG Dec-23 58,200,000 Wildfire Mitigation - Trans 355 SG Various 22,194,089 Cust 5 UT Transm 355 SG Nov-23 4,944,120 Replace Sigurd #6 345-230kV 450 MVA XFMR 355 SG Jun-23 3,891,133 Cold Springs Transformer Replacement 355 SG Oct-23 2,000,000 Wildfire - Trans - PP 355 SG Various 12,101,806 Fort Hall/BIA Goshen Kinport 2310(1185)355 SG Oct-23 8,298,901 Populus - Terminal 345 kV line - condemnation settlements (GW) 355 SG Jun-23 2,126,800 OR Customer Service Request 364 OR Dec-23 6,118,118 UT Customer Load Project 364 UT Dec-23 6,483,692 Olympia Development LLC Load Project 364 UT May-23 12,345,631 UT Customer Load Project 364 UT Jun-23 6,459,706 Skypark Second 138-12 kV Transformer 364 UT May-23 8,114,893 City Creek Reserve, Terminal #1 364 UT Dec-23 3,520,000 BDO: Install 2nd 138-12.5 kV, 30 MVA Xfmr 364 UT Dec-23 5,770,255 Oregon-Upgrade-Spare Transformer Additions 364 OR Various 2,803,122 EX Utah Development Load Project 364 UT Dec-23 3,985,802 Conductive Composites Load Project 364 UT May-23 3,096,392 RG Lakeview Load Project 364 UT May-23 8,566,239 AMI - Utah Meters 2019 -2020 364 UT Various 22,279,700 WestSmart@Scale – EV Infrastructure 364 UT Various 7,495,909 Wildfire Mitigation - Dist 364 UT Various 55,646,624 Timp Install New 12kV Transformer 364 UT Dec-23 7,083,640 Copper Hills Install 2nd Xfmr 364 UT May-23 5,858,352 Syracuse 138-13.2 kV Transformer 364 UT May-23 8,268,312 Albina Replace 12kv Feeder with Switchgear 364 OR Dec-23 4,352,231 Rebuild Gordon Hollow Substation 364 OR Dec-23 3,928,424 Orange Upgrade to 30 MVA 364 UT May-23 2,088,484 Amps - Control Building Addition 364 ID Jun-23 2,184,735 Mobile #6 Replace Failed 138-69kV Transformer 364 UT Jun-23 2,788,155 Grantsville Increase Capacity - Dist 364 UT May-23 4,835,464 Wildfire - Dist - CA 364 CA Various 72,045,752 Wildfire - Dist - OR 364 OR Various 46,765,062 Wildfire - Dist - WA 364 WA Various 13,238,690 Trapper 138-12.5 kV Substation Dist 364 UT Dec-23 9,108,276 West Valley Install Second Xfmr 364 UT Dec-23 5,609,558 North Temple Property 397 SO Various 5,200,000 Index AR Training Modules V2 397 SO Various 6,432,968 LCT Open Office Plan 397 SO Jun-23 11,190,647 Rock Springs Service Center Purchase 397 WYP Various 3,938,044 AMI Headend- SSN/Itron Conversion 397 SO Mar-23 852,031 AN046 - Customer - Ancillary - Customer Correspondence Mgnt 397 SO Dec-23 498,085 Network/Security - OT Infrastructure 397 SO Various 4,915,196 Replace Integrated Resource Plan-Plexos - Licenses 397 SO Jul-23 1,305,600 SAP & Corporate Systems - Applications 397 SO Various 443,003 UII B2 Model/Plant Tax Standard Calcs 397 SO Dec-23 612,000 UII RVN Replacement 397 SO Dec-23 408,000 Unix/Linux/Storage - Infrastructure 397 SO Various 3,888,303 AMI Headend- SSN/Itron Conversion 303 SO Mar-23 3,400,012 AN046 - Customer - Ancillary - Customer Correspondence Mgnt 303 SO Dec-23 1,992,340 Network/Security - OT Infrastructure 303 SO Various 3,950,235 Replace Integrated Resource Plan-Plexos - Licenses 303 SO Jul-23 5,222,400 SAP & Corporate Systems - Applications 303 SO Various 1,772,014 UII B2 Model/Plant Tax Standard Calcs 303 SO Dec-23 2,448,000 UII RVN Replacement 303 SO Dec-23 1,632,000 Unix/Linux/Storage - Infrastructure 303 SO Various 1,354,115 Ref. 8.5.3 Rocky Mountain Power PAGE 8.6 Idaho Results of Operations - December 2022 Miscellaneous Rate Base TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: 1 - Fuel Stock - Pro Forma 151 3 (9,224,197) SE 6.2277%(574,458) 8.6.1 1 - Fuel Stock - Working Capital Deposit 25316 3 1,418,000 SE 6.2277%88,309 8.6.1 1 - Fuel Stock - Working Capital Deposit 25317 3 (210,669) SE 6.2277%(13,120) 8.6.1 2 - Prepaid Overhauls 186M 3 (8,762,686) SG 5.6575%(495,753) 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 2023. Page 8.6.1 Rocky Mountain Power Idaho Results of Operations - December 2022 Miscellaneous Rate Base Year-End Balances - Summary Actuals Pro Forma Dec-2022 Dec-2023 1 - Coal Fuel Stock Balances by Plant Account Factor Balance Balance Jim Bridger 151 SE 32,665,313 30,734,757 (1,930,556) Cholla 151 SE - - - Colstrip 151 SE 1,773,760 1,796,535 22,776 Craig 151 SE 4,294,340 6,905,029 2,610,689 Hayden 151 SE 2,598,179 2,976,095 377,916 Hunter 151 SE 21,595,964 25,302,764 3,706,800 Huntington 151 SE 20,138,202 22,715,015 2,576,814 Dave Johnston 151 SE 15,627,962 13,880,506 (1,747,456) Naughton 151 SE 16,162,741 12,961,367 (3,201,375) Rock Garden 151 SE 11,639,805 - (11,639,805) Total 126,496,265 117,272,067 (9,224,197) Ref. 8.6 Actuals Pro Forma Dec-2022 Dec-2023 1 - Working Capital Deposits Account Factor Balance Balance UAMPS Working Capital Deposit 25316 SE (3,180,000) (1,762,000) 1,418,000 Ref. 8.6 DPEC Working Capital Deposit 25317 SE (2,592,034) (2,802,703) (210,669) Ref. 8.6 Actuals Pro Forma Dec-2022 Dec-2023 2 - Overhaul Prepayments by Plant Account Factor Balance Balance Lake Side 1 186M SG 21,378,653 28,147,025 6,768,373 Chehalis 186M SG 8,050,371 12,577,184 4,526,812 Currant Creek 186M SG 7,266,803 13,265,452 5,998,650 Lake Side 2 186M SG 29,816,376 3,212,276 (26,604,100) Chehalis O&M 186M SG 1,488,316 1,730,094 241,777 Currant Creek O&M 186M SG 346,030 651,833 305,803 Total 68,346,550 59,583,864 (8,762,686) Ref. 8.6 Adjustment Adjustment Adjustment Rocky Mountain Power PAGE 8.7 Idaho Results of Operations - December 2022 FERC 105 - Plant Held for Future Use TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Remove PHFU 105 1 (2,112,145) SG 5.6575%(119,496) Remove PHFU 105 1 - CA Situs - Remove PHFU 105 1 (6,893,577) OR Situs - Remove PHFU 105 1 (5,168,253) UT Situs - Remove PHFU 105 1 (601) WY Situs - (14,174,575) (119,496) 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 Idaho Results of Operations - December 2022 FERC 105 (Plant Held for Future Use) Alloc Total 1050000 Plant Held for Future Use 3501000 LAND OWNED IN FEE SG $1,357,583 1050000 Plant Held for Future Use 3502000 LAND RIGHTS SG $754,562 1050000 Plant Held for Future Use 3601000 LAND OWNED IN FEE CA $0 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 $5,168,253 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 $14,174,575 Ref. 8.7 Primary Account Secondary Account Page 8.7.1 Rocky Mountain Power PAGE 8.8 Idaho Results of Operations - December 2022 Regulatory Asset Amortization TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Elec. Plant Acq. Amort. Exp.406 3 (1,529,217) SG 5.6575%(86,516) 8.8.1 Depreciation Study 407 3 0 ID Situs 0 8.8.1 Adjustment to Rate Base: Elec. Plant Gross Acq. 114 3 - SG 5.6575%- 8.8.1 Electric Plant Acq. Acc. Amort.115 3 (75,351) SG 5.6575% Depreciation Study 182M 3 (3,485,076) ID Situs ((4,263)8.8.1 ((3,485,076)8.8.2 Adjustment to Tax: Schedule M Adjustment SCHMDT 3 - ID Situs Deferred Income Tax Expense 41010 3 - ID Situs Accumulated Def Inc Tax Balance 283 3 856,862 ID Situs 856,862 Description of Adjustment: This adjustment walks forward Electric Plant Acquisition the base period (12 months ended December 2022) to pro forma period levels (12 months ending December 2023). - - Rocky Mountain Power Page 8.8.1 Idaho Results of Operations - December 2022 Regulatory Asset Amortization Electric Plant Acquisition Adjustment Adjust Base Period to Pro Forma Period Amortization Gross Acq.Acc. Amort. Pro Forma Amount (below) 75,351 144,704,699 (142,051,177) Base Period Amount (below) 1,604,569 144,704,699 (141,975,825) Pro Forma Adjustment (1,529,217) - (75,351) Ref. 8.8 Ref. 8.8 Ref. 8.8 Beg Balance End Balance Gross Accumulated Accumulated Year Acquisition Amortization Amortization Amortization Opening Balance 144,704,699 (140,371,257) 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 144,704,699 (141,925,591) (6,279) (141,931,870) June 144,704,699 (141,931,870) (6,279) (141,938,150) July 144,704,699 (141,938,150) (6,279) (141,944,429) August 144,704,699 (141,944,429) (6,279) (141,950,708) September 144,704,699 (141,950,708) (6,279) (141,956,987) October 144,704,699 (141,956,987) (6,279) (141,963,267) November 144,704,699 (141,963,267) (6,279) (141,969,546) December 144,704,699 (141,969,546) (6,279) (141,975,825) Base Period Amort =(1,604,569) 2023 January 144,704,699 (141,975,825) (6,279) (141,982,105) February 144,704,699 (141,982,105) (6,279) (141,988,384) March 144,704,699 (141,988,384) (6,279) (141,994,663) April 144,704,699 (141,994,663) (6,279) (142,000,942) May 144,704,699 (142,000,942) (6,279) (142,007,222) June 144,704,699 (142,007,222) (6,279) (142,013,501) July 144,704,699 (142,013,501) (6,279) (142,019,780) August 144,704,699 (142,019,780) (6,279) (142,026,060) September 144,704,699 (142,026,060) (6,279) (142,032,339) October 144,704,699 (142,032,339) (6,279) (142,038,618) November 144,704,699 (142,038,618) (6,279) (142,044,897) December 144,704,699 (142,044,897) (6,279) (142,051,177) Pro Forma Amort =(75,351) Rate Base PacifiCorp Page 8.8.2 Idaho Results of Operations - December 2022 Regulatory Assets & Liabilities Amortization Amortization Rate Base Base Period Amount (below)3,485,076 10,455,227 Pro Forma Amount (below)3,485,076 6,970,152 0 (3,485,076) Ref. 8.8 Ref. 8.8 Opening Bal.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 Base Period Amort =(3,485,076) Opening Bal.Amortization Ending Bal. 2023 January 10,455,227 (290,423) 10,164,804 February 10,164,804 (290,423) 9,874,381 March 9,874,381 (290,423) 9,583,958 April 9,583,958 (290,423) 9,293,535 May 9,293,535 (290,423) 9,003,112 June 9,003,112 (290,423) 8,712,689 July 8,712,689 (290,423) 8,422,266 August 8,422,266 (290,423) 8,131,843 September 8,131,843 (290,423) 7,841,420 October 7,841,420 (290,423) 7,550,997 November 7,550,997 (290,423) 7,260,574 Pro Forma Amort =(3,485,076) Rocky Mountain Power PAGE 8.9 Idaho Results of Operations - December 2022 Carbon Plant Closure TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Decommission Exp 407 3 - ID Situs - 8.9.1 M&S Inventory Amort. 407 3 1,149,556 SG 5.6575%65,037 8.9.2 M&S Inventory Amort. 407 1 (65,778) ID Situs (65,778) 8.9.2 Adjustment to Rate Base: Decommission Cost Reg Liab 108SP 3 (404,358) ID Situs (404,358) 8.9.1 M&S Inventory 182M 3 (2,299,113) SG 5.6575%(130,073) 8.9.2 M&S Inventory 182M 1 65,778 ID Situs 65,778 8.9.2 Adjustment to Tax: Schedule M decommission Exp SCHMAT 3 404,358 ID Situs 404,358 Deferred Income Tax Expense 41010 3 (99,418) ID Situs (99,418) Accumulated Def Inc Tax Balance 282 3 (99,418) ID Situs (99,418) Schedule M M&S Inventory SCHMDT 3 (736,165) SG 5.6575%(41,649) Deferred Income Tax Expense 41010 3 (180,998) SG 5.6575%(10,240) Accumulated Def Inc Tax Balance 283 3 5,113 SG 5.6575%289 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 2022 to December 2023. Rocky Mountain Power Page 8.9.1 Results of Operations - December 2022 Carbon Plant Closure Base Period Dec-23 Adjustmen ID Amt. Expense - YE 404,358 404,358 - ID Amt. Balance YE 808,717 404,358 (404,358) Page 8.9.2 Below Ref. 8.9 Beginning Bal.Amortization Ending Bal. Opening Balance 1,213,075 2021 January 1,213,075 - 1,213,075 February 1,213,075 - 1,213,075 March 1,213,075 - 1,213,075 April 1,213,075 - 1,213,075 May 1,213,075 - 1,213,075 June 1,213,075 - 1,213,075 July 1,213,075 - 1,213,075 August 1,213,075 - 1,213,075 September 1,213,075 - 1,213,075 October 1,213,075 - 1,213,075 November 1,213,075 - 1,213,075 December 1,213,075 - 1,213,075 2022 January 1,213,075 (33,697) 1,179,379 February 1,179,379 (33,697) 1,145,682 March 1,145,682 (33,697) 1,111,986 April 1,111,986 (33,697) 1,078,289 May 1,078,289 (33,697) 1,044,593 June 1,044,593 (33,697) 1,010,896 July 1,010,896 (33,697) 977,200 August 977,200 (33,697) 943,503 September 943,503 (33,697) 909,807 October 909,807 (33,697) 876,110 Novembe 876,110 (33,697) 842,413 December 842,413 (33,697) 808,717 2023 January 808,717 (33,697) 775,020 Februar 775,020 (33,697) 741,324 March 741,324 (33,697) 707,627 pril 707,627 (33,697) 673,931 Ma 673,931 (33,697) 640,234 June 640,234 (33,697) 606,538 Jul 606,538 (33,697) 572,841 ugus 572,841 (33,697) 539,145 Septembe 539,145 (33,697) 505,448 Octobe 505,448 (33,697) 471,751 Novembe 471,751 (33,697) 438,055 Decembe 438,055 (33,697) 404,358 Pro Forma Amort = (404,358) Rocky Mountain Power 8.9.2 Results of Operations - December 2022 Carbon Obsolete Materials and Supplies Carbon Plant M&S Inventory - Allocation SG FERC Acc.Date Beg Bal Deferral/Amortization End Bal 1820000 Jun-20 3,448,669 - 3,448,669 1820000 Jul-20 3,448,669 - 3,448,669 1820000 Aug-20 3,448,669 - 3,448,669 1820000 Sep-20 3,448,669 - 3,448,669 1820000 Oct-20 3,448,669 - 3,448,669 1820000 Nov-20 3,448,669 - 3,448,669 1820000 Dec-20 3,448,669 - 3,448,669 1820000 Jan-21 3,448,669 3,448,669 1820000 Feb-21 3,352,873 3,448,669 1820000 Mar-21 3,257,077 3,448,669 1820000 Apr-21 3,161,280 3,448,669 1820000 May-21 3,065,484 3,448,669 1820000 Jun-21 2,969,688 3,448,669 1820000 Jul-21 2,969,688 3,448,669 1820000 Aug-21 2,969,688 3,448,669 1820000 Sep-21 2,969,688 3,448,669 1820000 Oct-21 2,969,688 3,448,669 1820000 Nov-21 2,969,688 3,448,669 1820000 Dec-21 2,969,688 3,448,669 1820000 Jan-22 2,969,688 (95,796) 3,352,873 1820000 Feb-22 2,969,688 (95,796) 3,257,077 1820000 Mar-22 2,969,688 (95,796) 3,161,280 1820000 Apr-22 2,969,688 (95,796) 3,065,484 1820000 May-22 2,969,688 (95,796) 2,969,688 1820000 Jun-22 2,969,688 (95,796) 2,873,891 1820000 Jul-22 2,969,688 (95,796) 2,778,095 1820000 Aug-22 2,969,688 (95,796) 2,682,298 1820000 Sep-22 2,969,688 (95,796) 2,586,502 1820000 Oct-22 2,969,688 (95,796) 2,490,706 1820000 Nov-22 2,969,688 (95,796) 2,394,909 1820000 Dec-22 2,969,688 (95,796) 2,299,113 1820000 Jan-23 2,969,688 (95,796) 2,203,317 1820000 Feb-23 2,969,688 (95,796) 2,107,520 1820000 Mar-23 2,969,688 (95,796) 2,011,724 1820000 Apr-23 2,969,688 (95,796) 1,915,927 1820000 May-23 2,969,688 (95,796) 1,820,131 1820000 Jun-23 2,969,688 (95,796) 1,724,335 1820000 Jul-23 2,969,688 (95,796) 1,628,538 1820000 Aug-23 2,969,688 (95,796) 1,532,742 1820000 Sep-23 2,969,688 (95,796) 1,436,946 1820000 Oct-23 2,969,688 (95,796) 1,341,149 1820000 Nov-23 2,969,688 (95,796) 1,245,353 1820000 Dec-23 2,969,688 (95,796) 1,149,556 12ME December 2023 Amortization Expense (1,149,556) Base Period December 2023 Adjustment Ref. Amort. Exp. - SG - 1,149,556 1,149,556 8.9 Amort. Exp. - ID 65,778 - (65,778) 8.9 M&S Inventory - SG 3,448,669 1,149,556 (2,299,113) 8.9 M&S Inventory - ID (65,778) - 65,778 8.9 Above Rocky Mountain Power PAGE 8.10 Idaho Results of Operations - December 2022 Prepaid Pension Asset TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Pension: Net Prepaid Balance 128 1 (98,811,687) SO 5.5385%(5,472,705) 8.10.1Net Prepaid Balance 182M 1 (224,875,033) SO 5.5385%(12,454,748) 8.10.1Net Prepaid Balance 182M 1 (5,132,510) WY Situs - 8.10.1 Net Prepaid Balance 2283 1 0 SO 5.5385%0 8.10.1(328,819,230) (17,927,452) Adjustment to Tax: ADIT Balances 190 1 (8,683,265) SO 5.5385%(480,924) 8.10.1ADIT Balances 283 1 87,507,384 SO 5.5385%4,846,614 8.10.1ADIT Balances 283 1 1,261,910 WY Situs - 8.10.180,086,029 4,365,689 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 Rocky Mountain Power Page 8.10.1 Results of Operations - December 2021 Prepaid Pension Asset FERC Dec-22 Pension Year Ending Account Factor Allocation Ref 128 SO 98,811,687 8.10 182M SO 224,875,033 8.10 182M WY 5,132,510 8.10 2283 SO (0) 8.10 328,819,230 FERC Dec-22 Tax Year Ending Account Factor Allocation Ref 190 SO 8,683,265 8.10 283 SO (87,507,384) 8.10 283 WY (1,261,910) 8.10 (80,086,029) Rocky Mountain Power PAGE 8.11 Idaho Results of Operations - December 2022 Deer Creek Mine TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Remove base period amortization Oregon Deer Creek closure cost amortization 506 1 (4,707,957) SG 5.6575%(266,355) 8.11.2 Idaho Deer Creek closure cost amortization 506 1 (1,263,762) SG 5.6575%(71,498) 8.11.2 Idaho Deer Creek recovery royalties 506 1 (346,937) SG 5.6575%(19,628) 8.11.2 (6,318,657) Add pro forma expense Idaho Deer Creek Closure Costs 506 3 1,263,762 ID Situs 1,263,762 8.11.3 Idaho Deer Creek Recovery Royalties 506 3 346,943 ID Situs 346,943 8.11.4 Post-Retirement Settlement Loss amortization 926 3 2,774,358 SO 5.5385%153,658 8.11.5 ROR Offset Amortization 926 3 (619,971) ID Situs (619,971) 8.11.6 UMWA PBOP Savings amortization 926 3 (890,957) ID Situs (890,957) 8.11.7 Adjustment to Rate Base: Remove Base period reg. assets Remove Unrecovered Plant 182M 1 1,662,000 SE 6.2277%103,505 8.11.2 Deer Creek Closure Cost 182M 1 (61,132,844) SE 6.2277%(3,807,185) 8.11.3 Deer Creek Recovery Royalties 182M 1 (15,447,804) SE 6.2277%(962,047) 8.11.3 UMWA PBOP Loss 182M 1 (8,323,073) SO 5.5385%(460,975) 8.11.5 ID UMWA PBOP Loss 182M 1 2,948,008 ID Situs 2,948,008 8.11.5 (80,293,713) Add pro forma reg. assets Pro-Forma Closure Cost 182M 3 2,527,524 ID Situs 2,527,524 8.11.3 Pro-Forma Recovery Royalties 182M 3 693,880 ID Situs 693,880 8.11.4 ROR Offset 182M 3 619,971 ID Situs 619,971 8.11.6 UMWA PBOP Savings 182M 3 890,957 ID Situs 890,957 8.11.7 4,732,332 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 Power PAGE 8.11.1 Idaho Results of Operations - December 2022 Part 2 Deer Creek Mine TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Tax Adjustment: Add Pro Forma: Deer Creek Mine Closure Cost amortization-Sch M SCHMAT 3 1,263,762 ID Situs 1,263,762 Deferred Income Tax Expense 41110 3 (310,716) ID Situs (310,716) Accum. Deferred Income Tax Balance 283 3 (310,716) ID Situs (310,716) Deer Creek Prepaid Royalties amortization-Sch M SCHMAT 3 346,943 ID Situs 346,943 Deferred Income Tax Expense 41110 3 (85,301) ID Situs (85,301) Accum. Deferred Income Tax Balance 283 3 (85,301) ID Situs (85,301) Post-Retirement Settlement Loss amort-Sch M SCHMAT 3 2,774,358 ID Situs 2,774,358 Deferred Income Tax Expense 41110 3 (682,120) ID Situs (682,120) Accum. Deferred Income Tax Balance 283 3 (682,120) ID Situs (682,120) ROR Offset Amortization-Sch M SCHMAT 3 (619,971) ID Situs (619,971) Deferred Income Tax Expense 41110 3 152,430 ID Situs 152,430 Accum. Deferred Income Tax Balance 283 3 152,430 ID Situs 152,430 UMWA PBOP Savings amortization-Sch M SCHMAT 3 (890,957) ID Situs (890,957) Deferred Income Tax Expense 41110 3 219,056 ID Situs 219,056 Accum. Deferred Income Tax Balance 283 3 219,056 ID Situs 219,056 Remove Base Period: Schedule M Adjustment SCHMAT 1 (5,237,749) SE 6.2277%(326,193) Schedule M Adjustment SCHMAT 1 (885,059) SO 5.5385%(49,019) Schedule M Adjustment SCHMDT 1 (486,278) SE 6.2277%(30,284) Schedule M Adjustment SCHMDT 1 (954,556) ID Situs (954,556) Deferred Income Tax Expense 41110 1 1,287,784 SE 6.2277%80,200 Deferred Income Tax Expense 41110 1 217,606 SO 5.5385%12,052 Deferred Income Tax Expense 41010 1 (119,559) SE 6.2277%(7,446) Deferred Income Tax Expense 41010 1 (234,693) ID Situs (234,693) Accum. Deferred Income Tax Balance 283 1 286,595 SO 5.5385%15,873 Accum. Deferred Income Tax Balance 283 1 47,911,702 SE 6.2277%2,983,808 Accum. Deferred Income Tax Balance 283 1 (469,386) ID Situs (469,386) Accum. Deferred Income Tax Balance 283 1 (12,692,172) SE 6.2277%(790,433) Accum. Deferred Income Tax Balance 190 1 (28,303,872) SE 6.2277%(1,762,687) 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 Power Page 8.11.2 Results of Operations - December 2022 Deer Creek Mine Closure Unrecovered Plan 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 Adj SE (1,662,000) Ref 8.11 Details of expenses to be removed Account Description Allocation Amount 5060000 OR Plant Closure Cost SG 4,707,957 Ref 8.11 5060000 ID Plant Closure Cos SG 1,263,762 Ref 8.11 5060000 ID Recovery Royaltie SG 346,937 Ref 8.11 Rocky Mountain Powe Page 8.11. Results of Operations - December 202 Deer Creek Mine Closur Closure Costs & Recovery Royaltie Details of Closure Cost Balance as of 12/31/202 Base Period Test Period Adjustmen Closure Cost SE 61,132,84 - (61,132,844 Ref 8.11 Closure Cost ID (1,263,762) 1,263,762 2,527,52 Ref 8.11 Amortization Expense I - 1,263,762 1,263,762 Ref 8.11 Closure Cost ID Allocated Date Beg Bal Deferral End Bal Dec-22 3,791,286 Date Beg Bal Amortization End Bal Jan-22 3,791,286 (105,313) 3,685,972 Feb-22 3,685,972 (105,313) 3,580,659 Mar-22 3,580,659 (105,313) 3,475,345 Apr-22 3,475,345 (105,313) 3,370,032 May-22 3,370,032 (105,313) 3,264,718 Jun-22 3,264,718 (105,313) 3,159,405 Jul-22 3,159,405 (105,313) 3,054,091 Aug-22 3,054,091 (105,313) 2,948,778 Sep-22 2,948,778 (105,313) 2,843,464 Oct-22 2,843,464 (105,313) 2,738,151 Nov-22 2,738,151 (105,313) 2,632,837 Dec-22 2,632,837 (105,313) 2,527,524 Jan-23 2,527,524 (105,313) 2,422,210 Feb-23 2,422,210 (105,313) 2,316,897 Mar-23 2,316,897 (105,313) 2,211,583 Apr-23 2,211,583 (105,313) 2,106,270 May-23 2,106,270 (105,313) 2,000,956 Jun-23 2,000,956 (105,313) 1,895,643 Jul-23 1,895,643 (105,313) 1,790,329 Aug-23 1,790,329 (105,313) 1,685,016 Sep-23 1,685,016 (105,313) 1,579,702 Oct-23 1,579,702 (105,313) 1,474,389 Nov-23 1,474,389 (105,313) 1,369,075 Dec-23 1,369,075 (105,313) 1,263,762 (1,263,762) Ref 8.11 December 2022 Balanc 2,527,52 December 2023 Balanc 1,263,762 Adjustmen (1,263,762 Ref 8.11 Rocky Mountain Powe Page 8.11. Results of Operations - December 202 Deer Creek Mine Closur Closure Costs & Recovery Royaltie Details of Recovery Royalties Balance as of 12/31/202 Base Period Test Period Adjustmen Recovery Royalties S 15,447,80 - (15,447,804 Ref 8.11 Recovery Royalties I (346,937) 346,943 693,880 Ref 8.11 Amortization Expense I - 346,943 346,943 Ref 8.11 Recovery Royalitie ID Allocated Date Beg Bal Deferral End Bal Dec-22 1,040,828 Date Beg Bal Amortization End Bal Jan-22 1,040,828 (28,912) 1,011,916 Feb-22 1,011,916 (28,912) 983,004 Mar-22 983,004 (28,912) 954,092 Apr-22 954,092 (28,912) 925,180 May-22 925,180 (28,912) 896,268 Jun-22 896,268 (28,912) 867,356 Jul-22 867,356 (28,912) 838,444 Aug-22 838,444 (28,912) 809,533 Sep-22 809,533 (28,912) 780,621 Oct-22 780,621 (28,912) 751,709 Nov-22 751,709 (28,912) 722,797 Dec-22 722,797 (28,912) 693,885 Below Jan-23 693,885 (28,912) 664,973 Feb-23 664,973 (28,912) 636,061 Mar-23 636,061 (28,912) 607,149 Apr-23 607,149 (28,912) 578,238 May-23 578,238 (28,912) 549,326 Jun-23 549,326 (28,912) 520,414 Jul-23 520,414 (28,912) 491,502 Aug-23 491,502 (28,912) 462,590 Sep-23 462,590 (28,912) 433,678 Oct-23 433,678 (28,912) 404,766 Nov-23 404,766 (28,912) 375,854 Dec-23 375,854 (28,912) 346,943 Below (346,943) Ref 8.11 December 2022 Balance 693,885 December 2023 Balance 346,943 Adjustmen (346,943) Ref 8.11 Rocky Mountain Power Page 8.11.5 Results of Operations - December 2022 Deer Creek Mine Closure Retiree Medical Obligation Settlement Loss Details of Retiree Medical Obligation Settlment Loss as of 12/31/2022 Base Period Test Period Adjustment PBOP Loss SO 8,323,073 - (8,323,073) Below Regulatory Asset ID (173,651) 2,774,358 2,948,008 Ref 8.11 Amortization Expense SO 2,774,358 2,774,358 Ref 8.11 Date Beg Balance Deferral End Balance Dec-21 8,323,073 Ref 8.11 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 Jan-23 5,548,715 (231,196) 5,317,519 Feb-23 5,317,519 (231,196) 5,086,322 Mar-23 5,086,322 (231,196) 4,855,126 Apr-23 4,855,126 (231,196) 4,623,929 May-23 4,623,929 (231,196) 4,392,733 Jun-23 4,392,733 (231,196) 4,161,537 Jul-23 4,161,537 (231,196) 3,930,340 Aug-23 3,930,340 (231,196) 3,699,144 Sep-23 3,699,144 (231,196) 3,467,947 Oct-23 3,467,947 (231,196) 3,236,751 Nov-23 3,236,751 (231,196) 3,005,554 Dec-23 3,005,554 (231,196) 2,774,358 Below (2,774,358) Ref 8.11 December 2022 Balance 5,548,715 December 2023 Balance 2,774,358 djustment (2,774,358) Ref 8.11 Rocky Mountain Power Page 8.11.6 Results of Operations - December 2022 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 numbe Description Total Idaho Allocated amoun 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) 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 Jan-23 (1,239,942) 51,664 (1,188,278) Feb-23 (1,188,278) 51,664 (1,136,614) Mar-23 (1,136,614) 51,664 (1,084,949) Apr-23 (1,084,949) 51,664 (1,033,285) May-23 (1,033,285) 51,664 (981,621) Jun-23 (981,621) 51,664 (929,957) Jul-23 (929,957) 51,664 (878,292) Aug-23 (878,292) 51,664 (826,628) Sep-23 (826,628) 51,664 (774,964) Oct-23 (774,964) 51,664 (723,300) Nov-23 (723,300) 51,664 (671,635) Dec-23 (671,635) 51,664 (619,971) Below 619,971 Ref. 8.11 December 2022 Balanc (1,239,942) Abov December 2023 Balanc (619,971) Abov Adjustmen 619,971 Ref 8.11 Rocky Mountain Powe Page 8.11.7 Results of Operations - December 2022 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‐I (1,781,915) Date Beg Bal Amortization End Bal Dec-21 (2,641,053) (31,820) (2,672,872) 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) Belo Jan-23 (1,781,915) 74,246 (1,707,669) Feb-23 (1,707,669) 74,246 (1,633,422) Mar-23 (1,633,422) 74,246 (1,559,176) pr-23 (1,559,176) 74,246 (1,484,929) May-23 (1,484,929) 74,246 (1,410,683) Jun-23 (1,410,683) 74,246 (1,336,436) Jul-23 (1,336,436) 74,246 (1,262,190) ug-23 (1,262,190) 74,246 (1,187,943) Sep-23 (1,187,943) 74,246 (1,113,697) Oct-23 (1,113,697) 74,246 (1,039,450) Nov-23 (1,039,450) 74,246 (965,204) Dec-23 (965,204) 74,246 (890,957) Belo 890,957 Ref. 8.11 December 2022 Balance (1,781,915) Above December 2023 Balance (890,957) Above Adjustment 890,957 Ref 8.11 Rocky Mountain Power PAGE 8.12 Idaho Results of Operations - December 2022 Cholla 4 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Reg Asset-Cholla U4-Nonunion Severance 182M 1 (2,540,768) SG 5.6575%(143,745) 8.12.1 Reg Asset-Cholla U4-Safe Harbor Lease 182M 1 (106,802) SG 5.6575%(6,042) 8.12.1 (149,787) 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 8.12.1 Results of Operations - December 2022 Cholla 4 Retirement Cholla Unit 4 - Non-EPIS Booked Balances FERC account Allocation Factor December 2022 YE Rate Base Accounts: Reg Asset-Cholla U4-Nonunion Severance 182M SG 2,540,768$ Ref 8.12 Reg Asset-Cholla U4-Safe Harbor Lease 182M SG 106,802$ Ref 8.12 Idaho Results of Operations December 2022 Year End Factors Page 9.1 IDAHO Results of Operations HISTORICAL DECEMBER 2022 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 1.4854% 26.7234% 7.8738% 44.3158% 5.6575% 13.9053% 0.0388% 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 2022 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 6,991,792,477 103,855,608 1,868,444,516 550,519,189 3,098,467,103 395,564,014 972,226,368 2,715,679 0 0 SSGCH 0 0 0 0 0 0 0 0 0 0 6,991,792,477 103,855,608 1,868,444,516 550,519,189 3,098,467,103 395,564,014 972,226,368 2,715,679 0 0 LESS ACCUMULATED DEPRECIATION S (51,311,668) 0 0 (7,139,232) (34,107,258) (1,561,918) -8,503,260 0 0 0 DGP (819,269,304) (12,169,370) (218,936,595) (64,507,560) (363,065,551) (46,350,554) (113,921,462) (318,212) 0 0 DGU (770,073,392) (11,438,618) (205,789,776) (60,633,976) (341,264,001) (43,567,272) (107,080,646) (299,104) 0 0 SG (2,205,075,196) (32,754,036) (589,271,016) (173,623,032) (977,196,188) (124,753,187) (306,621,264) (856,472) 0 0 SSGCH 0 0 0 0 0 0 0 0 0 0 (3,845,729,560) (56,362,024) (1,013,997,387) (305,903,800) (1,715,632,997) (216,232,931) (536,126,632) (1,473,788) 0 0 TOTAL NET STEAM PLANT 3,146,062,917 47,493,584 854,447,129 244,615,389 1,382,834,105 179,331,083 436,099,735 1,241,891 0 0 SNPPS SYSTEM NET PLANT PRODUCTION STEAM 100.0000% 1.5096% 27.1593% 7.7753% 43.9544% 5.7002% 13.8618% 0.0395% 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 1,062,838,270 15,787,327 284,026,499 83,685,674 471,005,029 60,130,585 147,790,340 412,817 0 0 1,062,838,270 15,787,327 284,026,499 83,685,674 471,005,029 60,130,585 147,790,340 412,817 0 0 LESS ACCUMULATED DEPRECIATION (incl hydro amortization) S 0 0 0 0 0 0 0 0 0 0 DGP (147,416,100) (2,189,709) (39,394,591) (11,607,237) (65,328,589) (8,340,137) (20,498,580) (57,258) 0 0 DGU (32,939,517) (489,281) (8,802,558) (2,593,589) (14,597,402) (1,863,569) (4,580,323) (12,794) 0 0 SG (264,432,330) (3,927,860) (70,665,303) (20,820,851) (117,185,239) (14,960,386) (36,769,982) (102,708) 0 0 (444,787,946) (6,606,850) (118,862,452) (35,021,677) (197,111,231) (25,164,092) (61,848,885) (172,760) 0 0 TOTAL NET HYDRO PRODUCTION PLANT 618,050,324 9,180,477 165,164,047 48,663,996 273,893,798 34,966,494 85,941,455 240,057 0 0 Page 9.3 IDAHO Results of Operations HISTORICAL DECEMBER 2022 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% 1.4854% 26.7234% 7.8738% 44.3158% 5.6575% 13.9053% 0.0388% 0.0000% 0.0000% Page 9.4 IDAHO Results of Operations HISTORICAL DECEMBER 2022 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 1,015,142 - 580,287 - 434,855 - 0 - - - DGU 0 0 0 0 0 0 0 0 0 0 SG 5,450,653,315 80,963,632 1,456,599,767 429,173,099 2,415,499,322 308,373,327 757,927,083 2,117,086 0 0 SSGCT 0 0 0 0 0 0 0 0 0 0 5,451,668,457 80,963,632 1,457,180,054 429,173,099 2,415,934,177 308,373,327 757,927,083 2,117,086 0 0 LESS ACCUMULATED DEPRECIATION S -34716.68 0 (231) 0 (34,486) 0 0 0 0 0 DGP 186,331,863 2,767,761 49,794,205 14,671,383 82,574,411 10,541,815 25,909,915 72,373 0 0 DGU 0 0 0 0 0 0 0 0 0 0 SG (536,669,060) (7,971,646) (143,416,208) (42,256,205) (237,829,059) (30,362,310) (74,625,186) (208,447) 0 0 SSGCT (47,989,891) (712,839) (12,824,529) (3,778,624) (21,267,093) (2,715,051) (6,673,115) (18,640) 0 0 (398,361,804) (5,916,723) (106,446,763) (31,363,446) (176,556,226) (22,535,546) (55,388,386) (154,714) 0 0 TOTAL NET OTHER PRODUCTION PLANT 5,053,306,653 75,046,908 1,350,733,291 397,809,653 2,239,377,950 285,837,781 702,538,697 1,962,372 0 0 SNPPO SYSTEM NET PLANT PRODUCTION OTHER 100.0000% 1.4851% 26.7297% 7.8723% 44.3151% 5.6565% 13.9026% 0.0388% 0.0000% 0.0000% PRODUCTION :TOTAL California Oregon Washington Utah Idaho Wyoming FERC OTHER NUTIL TOTAL PRODUCTION PLANT S 1,015,142 0 580,287 0 434,855 0 0 0 0 0 DGP & DGU 0 0 0 0 0 0 0 0 0 0 SG 13,505,284,062 200,606,566 3,609,070,782 1,063,377,962 5,984,971,453 764,067,927 1,877,943,791 5,245,582 0 0 SSGCH 0 0 0 0 0 0 0 0 0 0 SSGCT 0 0 0 0 0 0 0 0 0 0 13,506,299,204 200,606,566 3,609,651,069 1,063,377,962 5,985,406,308 764,067,927 1,877,943,791 5,245,582 0 0 LESS ACCUMULATED DEPRECIATION S (51,346,385) 0 (231) (7,139,232) (34,141,744) (1,561,918) -8,503,260 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 (4,637,532,926) (68,885,597) (1,239,306,371) (365,149,692) (2,055,158,710) (262,370,651) (644,860,643) (1,801,262) 0 0 SSGCH 0 0 0 0 0 0 0 0 0 0 SSGCT 0 0 0 0 0 0 0 0 0 0 (4,688,879,311) (68,885,597) (1,239,306,602) (372,288,923) (2,089,300,454) (263,932,569) (653,363,903) (1,801,262) 0 0 TOTAL NET PRODUCTION PLANT 8,817,419,893 131,720,969 2,370,344,467 691,089,039 3,896,105,854 500,135,357 1,224,579,888 3,444,319 0 0 SNPP SYSTEM NET PRODUCTION PLANT 100.0000% 1.4939% 26.8825% 7.8378% 44.1865% 5.6721% 13.8882% 0.0391% 0.0000% 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 8,046,292,902 119,519,085 2,150,242,859 633,548,358 3,565,777,150 455,222,882 1,118,857,310 3,125,257 8,046,292,902 119,519,085 2,150,242,859 633,548,358 3,565,777,150 455,222,882 1,118,857,310 3,125,257 LESS ACCUMULATED DEPRECIATION DGP (357,104,899) (5,304,412) (95,430,563) (28,117,697) (158,253,807) (20,203,381) (49,656,336) (138,703) DGU (430,967,928) (6,401,568) (115,169,274) (33,933,518) (190,986,782) (24,382,217) (59,927,177) (167,392) SG (1,357,373,828) (20,162,338) (362,736,407) (106,876,790) (601,530,747) (76,794,076) (188,746,252) (527,217) (2,145,446,654) (31,868,318) (573,336,244) (168,928,005) (950,771,337) (121,379,674) (298,329,765) (833,312) TOTAL NET TRANSMISSION PLANT 5,900,846,247 87,650,767 1,576,906,615 464,620,354 2,615,005,814 333,843,208 820,527,545 2,291,945 SNPT SYSTEM NET PLANT TRANSMISSION 100.0000% 1.4854% 26.7234% 7.8738% 44.3158% 5.6575% 13.9053% 0.0388% Page 9.5 IDAHO Results of Operations HISTORICAL DECEMBER 2022 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 4,259,872,894 363,752,219 2,545,422,375 616,092,021 0 0 734,606,280 0 LESS ACCUMULATED DEPRECIATION S (1,882,722,022) (151,488,499) (1,134,060,374) (289,431,496) 0 0 -307,741,653 0 2,377,150,872 212,263,720 1,411,362,001 326,660,525 0 0 426,864,626 0 DNPDP DIVISION NET PLANT DISTRIBUTION PACIFIC POWER 100.0000% 8.9293% 59.3720% 13.7417% 0.0000% 0.0000% 17.9570% 0.0000% DISTRIBUTION PLANT - ROCKY MOUNTAIN POWER S 4,206,546,427 0 0 0 3,628,945,758 426,588,713 151,011,957 0 LESS ACCUMULATED DEPRECIATION S (1,352,102,158) 0 0 0 (1,127,763,178) (158,283,852) (66,055,128) 0 2,854,444,269 0 0 0 2,501,182,580 268,304,860 84,956,829 0 DNPDU DIVISION NET PLANT DISTRIBUTION R.M.P.100.0000% 0.0000% 0.0000% 0.0000% 87.6242% 9.3995% 2.9763% 0.0000% TOTAL NET DISTRIBUTION PLANT 5,231,595,141 212,263,720 1,411,362,001 326,660,525 2,501,182,580 268,304,860 511,821,456 0 DNPD & SNPD SYSTEM NET PLANT DISTRIBUTION 100.0000% 4.0573% 26.9777% 6.2440% 47.8092% 5.1285% 9.7833% 0.0000% GENERAL :TOTAL California Oregon Washington Utah Idaho Wyoming FERC GENERAL PLANT S 756,841,102 22,873,692 225,539,556 50,523,100 278,825,955 58,005,603 121,073,194 0 DGP 0 0 0 0 0 0 0 0 DGU 0 0 0 0 0 0 0 0 SE 3,349,862 48,349 847,094 249,506 1,473,036 208,620 521,918 1,338 SG 344,942,289 5,123,749 92,180,300 27,160,038 152,863,852 19,515,275 47,965,095 133,979 SO 361,097,157 8,228,656 100,076,517 27,721,500 158,066,501 19,999,437 46,906,271 98,274 CN 16,355,524 372,494 5,074,709 1,096,924 7,956,202 690,959 1,164,236 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 (9,435,327) (126,463) (3,196,700) (670,359) (3,772,959) (481,673) (1,183,866) (3,307) 1,473,150,607 36,520,477 420,521,477 106,080,709 595,412,588 97,938,222 216,446,848 230,284 LESS ACCUMULATED DEPRECIATION S (306,146,619) (8,189,228) (94,544,015) (27,943,939) (109,262,136) (22,972,649) (43,234,651) 0 DGP (474,391) (7,047) (126,773) (37,353) (210,230) (26,839) (65,965) (184) DGU (2,101,982) (31,223) (561,721) (165,506) (931,509) (118,921) (292,286) (816) SE (1,743,023) (25,157) (440,766) (129,825) (766,460) (108,551) (271,568) (696) SG (137,719,730) (2,045,679) (36,803,391) (10,843,765) (61,031,567) (7,791,560) (19,150,276) (53,492) SO (123,970,313) (2,825,027) (34,357,837) (9,517,226) (54,266,707) (6,866,120) (16,103,658) (33,739) CN (6,552,220) (149,226) (2,032,990) (439,441) (3,187,350) (276,806) (466,407) 0 SSGCT (144,533) (2,147) (38,624) (11,380) (64,051) (8,177) (20,098) (56) SSGCH 0 0 0 0 0 0 0 0 (578,852,811) (13,274,734) (168,906,117) (49,088,434) (229,720,012) (38,169,623) (79,604,908) (88,984) TOTAL NET GENERAL PLANT 894,297,796 23,245,744 251,615,360 56,992,275 365,692,577 59,768,600 136,841,940 141,300 SNPG SYSTEM NET GENERAL PLANT 100.0000% 2.5993% 28.1355% 6.3729% 40.8916% 6.6833% 15.3016% 0.0158% Page 9.6 IDAHO Results of Operations HISTORICAL DECEMBER 2022 FACTORS 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 26,310 460,965 135,774 801,585 113,525 284,013 728 LESS ACCUMULATED DEPRECIATION SE 0 0 0 0 0 0 0 0 1,822,901 26,310 460,965 135,774 801,585 113,525 284,013 728 SNPM SYSTEM NET PLANT MINING 100.0000% 1.4433% 25.2874% 7.4482% 43.9730% 6.2277% 15.5803% 0.0399% INTANGIBLE :TOTAL California Oregon Washington Utah Idaho Wyoming FERC INTANGIBLE PLANT S 24,619,077 480,587 4,613,651 2,036,986 7,525,664 4,369,418 5,592,770 0 DGP 0 0 0 0 0 0 0 0 DGU 0 0 0 0 0 0 0 0 SE 9,106 131 2,303 678 4,004 567 1,419 4 CN 231,031,112 5,261,692 71,683,164 15,494,682 112,385,892 9,760,190 16,445,492 0 SG 335,068,899 4,977,091 89,541,795 26,382,628 148,488,383 18,956,684 46,592,175 130,144 SO 484,996,078 11,052,056 134,414,568 37,233,245 212,301,956 26,861,603 63,000,655 131,994 SSGCT 0 0 0 0 0 0 0 0 SSGCH 0 0 0 0 0 0 0 0 1,075,724,271 21,771,557 300,255,481 81,148,219 480,705,900 59,948,462 131,632,510 262,141 LESS ACCUMULATED AMORTIZATION S (1,845,633) (8,246) (144,205) (15,414) (159,875) (1,009,472) (508,420) 0 DGP 0 0 0 0 0 0 0 0 DGU (415,764) (6,176) (111,106) (32,736) (184,249) (23,522) (57,813) (161) SE (4,629) (67) (1,171) (345) (2,036) (288) (721) (2) CN (178,030,335) (4,054,609) (55,238,351) (11,940,051) (86,603,479) (7,521,108) (12,672,736) 0 SG (165,693,567) (2,461,201) (44,278,951) (13,046,367) (73,428,390) (9,374,193) (23,040,108) (64,357) SO (349,790,082) (7,970,991) (96,942,810) (26,853,454) (153,116,947) (19,373,192) (45,437,490) (95,197) SSGCT 0 0 0 0 0 0 0 0 SSGCH 0 0 0 0 0 0 0 0 (695,780,009) (14,501,290) (196,716,594) (51,888,367) (313,494,975) (37,301,776) (81,717,289) (159,717) TOTAL NET INTANGIBLE PLANT 379,944,262 7,270,267 103,538,886 29,259,852 167,210,924 22,646,686 49,915,221 102,424 SNPI SYSTEM NET INTANGIBLE PLANT 100.0000% 1.9135% 27.2511% 7.7011% 44.0093% 5.9605% 13.1375% 0.0270% GROSS PLANT :TOTAL California Oregon Washington Utah Idaho Wyoming FERC OTHER NUTIL PRODUCTION PLANT 13,506,299,204 200,606,566 3,609,651,069 1,063,377,962 5,985,406,308 764,067,927 1,877,943,791 5,245,582 0 0 TRANSMISSION PLANT 8,046,292,902 119,519,085 2,150,242,859 633,548,358 3,565,777,150 455,222,882 1,118,857,310 3,125,257 0 0 DISTRIBUTION PLANT 8,466,419,321 363,752,219 2,545,422,375 616,092,021 3,628,945,758 426,588,713 885,618,236 0 0 0 GENERAL PLANT 1,474,973,507 36,546,787 420,982,442 106,216,483 596,214,173 98,051,748 216,730,861 231,012 0 0 INTANGIBLE PLANT 1,075,724,271 21,771,557 300,255,481 81,148,219 480,705,900 59,948,462 131,632,510 262,141 0 0 TOTAL GROSS PLANT 32,569,709,205 742,196,215 9,026,554,226 2,500,383,044 14,257,049,289 1,803,879,730 4,230,782,708 8,863,993 0 0 GPS GROSS PLANT-SYSTEM FACTOR 100.0000% 2.2788% 27.7146% 7.6770% 43.7740% 5.5385% 12.9899% 0.0272% 0.0000% 0.0000% ACCUMULATED DEPRECIATION AND AMORTIZATION PRODUCTION PLANT (4,688,879,311) (68,885,597) (1,239,306,602) (372,288,923) (2,089,300,454) (263,932,569) (653,363,903) (1,801,262) 0 0 TRANSMISSION PLANT (2,145,446,654) (31,868,318) (573,336,244) (168,928,005) (950,771,337) (121,379,674) (298,329,765) (833,312) 0 0 DISTRIBUTION PLANT (3,234,824,180) (151,488,499) (1,134,060,374) (289,431,496) (1,127,763,178) (158,283,852) (373,796,781) 0 0 0 GENERAL PLANT (578,852,811) (13,274,734) (168,906,117) (49,088,434) (229,720,012) (38,169,623) (79,604,908) (88,984) 0 0 INTANGIBLE PLANT (695,780,009) (14,501,290) (196,716,594) (51,888,367) (313,494,975) (37,301,776) (81,717,289) (159,717) 0 0 (11,343,782,965) (280,018,438) (3,312,325,931) (931,625,225) (4,711,049,956) (619,067,494) (1,486,812,646) (2,883,275) 0 0 Page 9.7 IDAHO Results of Operations HISTORICAL DECEMBER 2022 FACTORS YEAR-END FACTORS 2020 PROTOCOL DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref. NET PLANT 21,225,926,241 462,177,777 5,714,228,295 1,568,757,819 9,545,999,334 1,184,812,237 2,743,970,063 5,980,717 0 0 SNP SYSTEM NET PLANT FACTOR (SNP)100.0000% 2.1774% 26.9210% 7.3908% 44.9733% 5.5819% 12.9274% 0.0282% 0.0000% 0.0000% NON-UTILITY RELATED INTEREST PERCENTAGE 0.0000% INT INTEREST FACTOR SNP - NON-UTILITY 100.0000% 2.1774% 26.9210% 7.3908% 44.9733% 5.5819% 12.9274% 0.0282% 0.0000% 0.0000% TOTAL GROSS PLANT (LESS SO FACTOR) 31,723,615,970 722,915,502 8,792,063,141 2,435,428,298 13,886,680,832 1,757,018,691 4,120,875,782 8,633,725 SO SYSTEM OVERHEAD FACTOR (SO)100.0000% 2.2788% 27.7146% 7.6770% 43.7740% 5.5385% 12.9899% 0.0272% IBT INCOME BEFORE TAXES TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility INCOME BEFORE STATE TAXES (75,637,495) 3,002,461 (92,878,855) 19,289,693 107,540,503 35,353,275 (55,004,798) 11,897,799 (94,298,635) (3,093,325) Interest Synchronization (4,196,717) 225,148 (239,049) 1,005,301 4,549,146 828,012 2,781,326 113,393 (13,780,951) 320,956 (72,388,599) 3,227,609 (93,117,904) 20,294,995 112,089,649 36,181,287 (52,223,472) 12,011,192 (108,079,585) (2,772,369) INCOME BEFORE TAXES (FACTOR)100.0000% -4.4587% 128.6361% -28.0362% -154.8443% -49.9820% 72.1432% -16.5927% 149.3047% 3.8298% 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 Page 9.8 IDAHO Results of Operations HISTORICAL DECEMBER 2022 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 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 Non-Utility Plant NUTIL 0 0 0 0 0 0 0 0 0 0 Total Pacific Power 0 0 0 0 0 0 0 0 0 0 Rocky Mountain Power Production 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 Non-Utility Plant NUTIL 0 Total Rocky Mountain Power 0 0 0 0 0 0 0 0 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)3,103,933,243 67,836,589 763,788,126 224,053,268 1,393,210,541 181,758,794 451,504,592 6,418,339 0 15,362,994 Page 9.9 IDAHO Results of Operations HISTORICAL DECEMBER 2022 FACTORS YEAR-END FACTORS 2020 PROTOCOL DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref. Total Deferred Taxes 3,103,933,243 67,836,589 763,788,126 224,053,268 1,393,210,541 181,758,794 451,504,592 6,418,339 0 15,362,994 Page 9.10 IDAHO Results of Operations HISTORICAL DECEMBER 2022 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% 2.1855% 24.6071% 7.2184% 44.8853% 5.8558% 14.5462% 0.2068% 0.0000% 0.4950% 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 17,701,894 389,282 7,651,360 2,382,062 5,981,897 277,046 1,020,248 0 0 0 Bad Debts Expense Allocation Factor - BADDEBT 100.0000% 2.1991% 43.2234% 13.4565% 33.7924% 1.5651% 5.7635% 0.0000% 0.0000% 0.0000% Customer Factors TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility Total Electric Customers 2,101,603 47,864 652,075 140,949 1,022,332 88,785 149,598 0 0 0 CN Customer System factor - CN 2.2775% 31.0275% 6.7068% 48.6453% 4.2246% 7.1183% 0.0000% 0.0000% 0.0000% Pacific Power Customers 973,627 47,864 652,075 140,949 0 0 132,740 0 0 0 CNP Customer Service Pacific Power factor - CNP 4.92% 66.97% 14.48% 0.00% 0.00% 13.63% 0.00% 0.00% 0.00% Rocky Mountain Power Customers 1,127,975 0 0 0 1,022,332 88,785 16,858 0 0 0 CNU Customer Service R.M.P. factor - CNU 0.00% 0.00% 0.00% 90.63% 7.87% 1.49% 0.00% 0.00% 0.00% Page 9.11 IDAHO Results of Operations HISTORICAL DECEMBER 2022 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 5,231,595,141 212,263,720 1,411,362,001 326,660,525 2,501,182,580 268,304,860 511,821,456 0 0 0 CIAC FACTOR: Same as (SNPD Factor)100.0000% 4.06% 26.98% 6.24% 47.81% 5.13% 9.78% 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 (72,541,584) 2,866,149 (88,662,155) 18,413,941 102,658,164 33,748,236 (52,507,580) 11,357,639 (90,017,477) (2,952,888) 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 (65,095,971) 2,866,149 (88,662,155) 18,413,941 102,658,164 33,748,236 (52,507,580) 11,357,639 (90,017,477) (2,952,888) Excise Tax (Superfund) Factor - EXCTAX 100.0000% -4.4030% 136.2022% -28.2874% -157.7028% -51.8438% 80.6618% -17.4475% 138.2843% 4.5362% 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 2022 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 17,006,589 252,615 4,544,738 1,339,063 7,536,602 962,156 2,364,809 6,606 0 0 Dec 1991 Reserve (7,851,432) Dec 1992 Reserve (8,434,030) Average SG (8,142,731) (120,952) (2,176,014) (641,142) (3,608,514) (460,679) (1,132,267) (3,163) 0 0 Postmerger Dec 1991 Plant 4,284,960 Dec 1992 Plant 3,485,613 Average SG 3,885,287 57,712 1,038,281 305,919 1,721,795 219,812 540,259 1,509 0 0 Dec 1991 Reserve (129,394) Dec 1992 Reserve (240,609) Average SG (185,002) (2,748) (49,439) (14,567) (81,985) (10,467) (25,725) (72) 0 0 Net Plant 12,564,143 186,627 3,357,566 989,274 5,567,897 710,822 1,747,076 4,880 0 0 Division Net Plant Nuclear Pacific Power DNPPNP 100.0000% 1.4854% 26.7234% 7.8738% 44.3158% 5.6575% 13.9053% 0.0388% 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% 1.4854% 26.7234% 7.8738% 44.3158% 5.6575% 13.9053% 0.0388% 0.0000% 0.0000% Account 182.22 TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility Pre-merger (101) SG 17,094,202 253,916 4,568,152 1,345,962 7,575,428 967,113 2,376,992 6,640 0 0 (108) SG (8,434,030) (125,279) (2,253,859) (664,078) (3,737,606) (477,159) (1,172,773) (3,276) 0 0 Post-merger (101) SG 3,485,613 51,775 931,474 274,450 1,544,676 197,200 484,683 1,354 0 0 (108) SG (240,609) (3,574) (64,299) (18,945) (106,628) (13,613) (33,457) (93) 0 0 (107) SG 1,778,549 26,418 475,289 140,039 788,178 100,622 247,312 691 0 0 (120) SE 1,975,759 28,516 499,619 147,159 868,801 123,045 307,829 789 0 0 (228) SG 7,220,849 107,258 1,929,656 568,555 3,199,975 408,523 1,004,077 2,805 2,805 0 (228) SG 1,472,376 21,871 393,469 115,932 652,495 83,300 204,738 572 0 0 (228) SNNP 3,531,000 52,449 943,603 278,024 1,564,790 199,768 490,994 1,371 0 0 (228) SE 1,743,025 25,157 440,767 129,825 766,461 108,551 271,568 696 0 0 Total Acct 182.22 29,626,734 438,509 7,863,870 2,316,922 13,116,572 1,697,350 4,181,963 11,548 2,805 0 Revised Study (228) SNNP 112,680 1,674 30,112 8,872 49,935 6,375 15,668 44 0 0 (228) SE 941,950 13,595 238,195 70,159 414,204 58,662 146,759 376 0 0 December 1993 Adj.1,054,630 15,269 268,307 79,031 464,139 65,037 162,427 420 0 0 Adjusted Acct 182.22 30,681,364 453,778 8,132,177 2,395,953 13,580,711 1,762,387 4,344,390 11,968 2,805 0 TROJP 100.0000% 1.4790% 26.5053% 7.8091% 44.2637% 5.7442% 14.1597% 0.0390% 0.0091% 0.0000% Trojan Plant Allocator Account 228.42 TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility Plant - Premerger SG 7,220,849 107,258 1,929,656 568,555 3,199,975 408,523 1,004,077 2,805 2,805 0 - Postmerger SG 1,472,376 21,871 393,469 115,932 652,495 83,300 204,738 572 0 0 Storage Facility SE 1,743,025 25,157 440,767 129,825 766,461 108,551 271,568 696 0 0 Transition Costs SNNP 3,531,000 52,449 943,603 278,024 1,564,790 199,768 490,994 1,371 0 0 Total Acct 228.42 13,967,250 206,735 3,707,495 1,092,335 6,183,721 800,142 1,971,378 5,444 2,805 0 Transition Costs SNNP 112,680 1,674 30,112 8,872 49,935 6,375 15,668 44 0 0 Storage Facility SE 941,950 13,595 238,195 70,159 414,204 58,662 146,759 376 0 0 December 1993 Adj.1,054,630 15,269 268,307 79,031 464,139 65,037 162,427 420 0 0 Adjusted Acct 228.42 15,021,880 222,004 3,975,802 1,171,366 6,647,860 865,179 2,133,805 5,864 2,805 0 Page 9.13 IDAHO Results of Operations HISTORICAL DECEMBER 2022 FACTORS YEAR-END FACTORS 2020 PROTOCOL DESCRIPTION FACTOR California Oregon Washington Utah Idaho Wyoming FERC-UPL OTHER NON-UTILITY Page Ref. TROJD 100.0000% 1.4779% 26.4667% 7.7977% 44.2545% 5.7595% 14.2046% 0.0390% 0.0187% 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 64,149,797 1,210,019 16,964,125 4,529,856 26,852,668 3,117,952 7,251,410 13,900 4,209,868 0 Amortization of Other Electric Plant Acct 405 0 0 0 0 0 0 0 0 0 0 Amortization of Plant Acquisitions Acct 406 1,132,844 12,347 222,127 65,448 669,992 47,026 115,582 323 0 0 Amort of Prop. Losses, Unrecovered Plant, etc. Acct 407 11,021,995 396 186,615 2,100 3,005,748 67,287 4,719,896 10 3,039,941 0 Total Amortization Expense :76,304,635 1,222,762 17,372,867 4,597,404 30,528,408 3,232,265 12,086,888 14,234 7,249,810 0 Schedule M Amortization Factor 100.0000% 1.6025% 22.7678% 6.0251% 40.0086% 4.2360% 15.8403% 0.0187% 9.5011% 0.0000% SCHMD TOTAL California Oregon Washington Utah Idaho Wyoming FERC Other Non-Utility Depreciation Expense : Steam Acct 403.1 343,823,976 5,207,386 93,684,994 27,603,381 155,359,107 19,833,831 48,748,047 136,166 0 0 Nuclear Acct 403.2 0 0 0 0 0 0 0 0 0 0 Hydro Acct 403.3 31,477,108 467,559 8,411,753 2,478,442 13,949,325 1,780,832 4,376,971 12,226 0 0 Other Acct 403.4 218,879,886 3,250,929 58,486,941 17,232,567 97,009,331 12,382,100 30,433,011 85,007 0 0 Transmission Acct 403.5 137,108,434 2,036,599 36,640,032 10,795,633 60,760,667 7,756,975 19,065,273 53,254 0 0 Distribution Acct 403.6 204,800,954 8,747,577 56,698,800 15,456,187 90,089,153 10,593,429 23,215,808 0 0 0 General Acct 403.7&8 47,296,107 1,059,269 13,570,241 3,515,955 19,593,358 2,858,655 6,689,085 9,543 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 :983,386,465 20,769,319 267,492,760 77,082,166 436,760,940 55,205,822 132,528,196 296,197 0 0 Schedule M Depreciation Factor 100.0000% 2.1120% 27.2012% 7.8384% 44.4140% 5.6138% 13.4767% 0.0301% 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 1,363,216,611 25,730,336 370,000,306 101,020,252 608,608,957 75,978,999 178,336,061 416,983 3,124,716 Tax Depreciation Factor 100.0000% 1.8875% 27.1417% 7.4104% 44.6451% 5.5735% 13.0820% 0.0306% 0.0000% 0.2292% Page 9.14 IDAHO RESULTS OF OPERATIONS HISTORICAL DECEMBER 2022 FACTORS COINCIDENTAL PEAKS ACTUAL LOADS (CP) Non-FERC FERC Month Day Hour CA OR WA UT ID WY Total Jan-22 27 8 147 2,549 720 3,420 477 1,142 3 8,458 Feb-22 24 8 162 2,652 757 3,541 399 1,234 3 8,748 Mar-22 10 8 133 2,409 734 3,315 440 1,218 3 8,252 Apr-22 13 9 118 2,231 624 3,332 413 1,102 3 7,823 May-22 26 17 117 1,723 519 4,109 631 1,035 2 8,137 Jun-22 27 18 130 2,442 779 4,984 745 1,136 4 10,220 Jul-22 28 17 148 2,792 884 5,356 570 1,264 4 11,018 Aug-22 17 17 142 2,551 823 5,253 586 1,227 5 10,587 Sep-22 6 17 132 2,401 644 5,558 588 1,269 3 10,596 Oct-22 6 17 90 1,833 595 3,478 418 1,061 3 7,479 Nov-22 29 18 127 2,325 743 3,657 446 1,148 3 8,451 Dec-22 22 17 123 2,550 882 3,743 413 1,314 3 9,029 1,570 28,459 8,705 49,747 6,126 14,151 40 108,798 -(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-22 27 8 - - - (105) - - (105) Feb-22 24 8 - - - (54) - - (54) Mar-22 10 8 - - - (50) - - (50) Apr-22 13 9 - - - (60) - - (60) May-22 26 17 - - - (140) - - (140) Jun-22 27 18 - - - (287) (120) - (407) Jul-22 28 17 - - - (310) (103) - (413) Aug-22 17 17 - - - (317) (70) - (388) Sep-22 6 17 - - - (329) (60) - (389) Oct-22 6 17 - - - (38) - - (38) Nov-22 29 18 - - - - - - - Dec-22 22 17 - - - - - - - - - - (1,690) (353) - - (2,043) =equals COINCIDENTAL PEAK SERVED FROM COMPANY RESOURCES Non-FERC FERC Month Day Hour CA OR WA UT ID WY Total Jan-22 27 8 147 2,549 720 3,314 477 1,142 3 8,353 Feb-22 24 8 162 2,652 757 3,488 399 1,234 3 8,695 Mar-22 10 8 133 2,409 734 3,265 440 1,218 3 8,202 Apr-22 13 9 118 2,231 624 3,272 413 1,102 3 7,763 May-22 26 17 117 1,723 519 3,969 631 1,035 2 7,996 Jun-22 27 18 130 2,442 779 4,697 625 1,136 4 9,813 Jul-22 28 17 148 2,792 884 5,046 467 1,264 4 10,605 Aug-22 17 17 142 2,551 823 4,936 515 1,227 5 10,200 Sep-22 6 17 132 2,401 644 5,229 528 1,269 3 10,208 Oct-22 6 17 90 1,833 595 3,440 418 1,061 3 7,441 Nov-22 29 18 127 2,325 743 3,657 446 1,148 3 8,451 Dec-22 22 17 123 2,550 882 3,743 413 1,314 3 9,029 1,570 28,459 8,705 48,057 5,773 14,151 40 106,755 + 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-22 27 8 - 52 - - - - 52 Feb-22 24 8 - 51 - - - - 51 Mar-22 10 8 - 51 - - - - 51 Apr-22 13 9 - 51 - - - - 51 May-22 26 17 - 53 - - - - 53 Jun-22 27 18 - 55 - - - - 55 Jul-22 28 17 - 58 - - - - 58 Aug-22 17 17 - 58 - - - - 58 Sep-22 6 17 - 55 - - - - 55 Oct-22 6 17 - 54 - - - - 54 Nov-22 29 18 - 51 - - - - 51 Dec-22 22 17 - 53 - - 61 - 114 - 642 - - 61 - - 703 = equals Page 9.15 IDAHO RESULTS OF OPERATIONS HISTORICAL DECEMBER 2022 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-22 27 8 147 2,602 720 3,314 477 1,142 3 8,405 Feb-22 24 8 162 2,703 757 3,488 399 1,234 3 8,746 Mar-22 10 8 133 2,460 734 3,265 440 1,218 3 8,253 Apr-22 13 9 118 2,282 624 3,272 413 1,102 3 7,814 May-22 26 17 117 1,776 519 3,969 631 1,035 2 8,049 Jun-22 27 18 130 2,497 779 4,697 625 1,136 4 9,868 Jul-22 28 17 148 2,850 884 5,046 467 1,264 4 10,663 Aug-22 17 17 142 2,609 823 4,936 515 1,227 5 10,257 Sep-22 6 17 132 2,456 644 5,229 528 1,269 3 10,263 Oct-22 6 17 90 1,887 595 3,440 418 1,061 3 7,495 Nov-22 29 18 127 2,377 743 3,657 446 1,148 3 8,502 Dec-22 22 17 123 2,603 882 3,743 474 1,314 3 9,143 1,570 29,101 8,705 48,057 5,834 14,151 40 107,458 + plus Adjustment for Coincidental System Peaks Temperature Adjustment Non-FERC FERC Month Day Time CA OR WA UT ID WY Total Jan-22 27 8 7 71 (49) 63 (11) 9 88 Feb-22 24 8 (5) (94) (49) (59) (14) (22) (245) Mar-22 10 8 4 36 (16) (85) (0) (48) (109) Apr-22 13 9 (7) (134) (63) (38) (15) (26) (283) May-22 26 17 1 140 74 (173) 107 15 165 Jun-22 27 18 (1) (171) 3 (249) 7 2 (410) Jul-22 28 17 (2) (229) (41) (208) (28) (16) (523) Aug-22 17 17 (1) (30) (46) (178) (46) (1) (302) Sep-22 6 17 (2) (118) (5) (621) (88) (20) (853) Oct-22 6 17 0 (105) 6 (31) (6) (1) (136) Nov-22 29 18 2 14 (31) 14 (17) (14) (32) Dec-22 22 17 1 (27) (103) 22 (5) (67) (179) (2) (648) (321) (1,544) (115) (190) - (2,820) = equals LOADS FOR JURISDICTIONAL ALLOCATION (CP) Non-FERC FERC Month Day Hour CA OR WA UT ID WY Total Jan-22 27 8 154 2,672 671 3,377 466 1,151 3 8,494 Feb-22 24 8 157 2,608 708 3,428 385 1,212 3 8,501 Mar-22 10 8 136 2,496 718 3,180 440 1,171 3 8,144 Apr-22 13 9 111 2,148 561 3,234 397 1,076 3 7,531 May-22 26 17 118 1,916 593 3,796 739 1,050 2 8,214 Jun-22 27 18 129 2,326 782 4,448 632 1,137 4 9,458 Jul-22 28 17 147 2,621 843 4,838 439 1,249 4 10,140 Aug-22 17 17 141 2,579 777 4,758 470 1,225 5 9,955 Sep-22 6 17 130 2,338 639 4,608 440 1,250 3 9,409 Oct-22 6 17 91 1,782 602 3,409 413 1,060 3 7,359 Nov-22 29 18 129 2,391 712 3,671 429 1,134 3 8,470 Dec-22 22 17 125 2,576 779 3,765 470 1,247 3 8,964 1,568 28,453 8,384 46,513 5,719 13,961 40 104,638 Page 9.16 IDAHO RESULTS OF OPERATIONS HISTORICAL DECEMBER 2022 FACTORS ENERGY ACTUAL LOADS (MWh Non-FERC FERC Year Month CA OR WA UT ID WY Total 2022 1 79,162 1,419,395 478,256 2,293,870 309,600 827,592 2,057 5,409,931 2022 2 70,156 1,242,625 381,093 2,033,994 255,102 768,934 1,752 4,753,656 2022 3 69,435 1,232,254 356,953 2,119,505 273,360 804,406 2,015 4,857,928 2022 4 68,592 1,187,518 345,088 1,983,143 267,595 741,840 1,916 4,595,693 2022 5 74,004 1,127,064 323,840 2,055,370 342,454 743,748 1,580 4,668,059 2022 6 68,672 1,098,235 333,478 2,370,975 415,263 729,881 1,980 5,018,484 2022 7 83,482 1,331,305 424,226 2,953,521 521,018 825,894 2,575 6,142,022 2022 8 82,955 1,367,004 422,620 2,776,724 352,422 817,306 2,591 5,821,623 2022 9 64,317 1,146,932 324,327 2,354,513 307,012 759,568 1,929 4,958,598 2022 10 59,537 1,128,276 339,495 2,047,273 270,190 787,449 1,740 4,633,960 2022 11 74,723 1,363,385 417,688 2,152,135 242,329 807,568 1,893 5,059,721 2022 12 84,449 1,510,16 499,352 2,350,52 292,81 868,36 2,176 5,607,84 879,48 15,154,15 4,646,41 27,491,54 3,849,161 9,482,55 24,203 61,527,52 -(less) Adjustments for Curtailments, Buy-Throughs and Load No Longer Served (Reductions to Loa Non-FERC FERC Year Month CA OR WA UT ID WY Total 2022 1 - - - (15,877) - - (15,877) 2022 2 - - - (12,101) - - (12,101) 2022 3 - - - (15,405) - - (15,405) 2022 4 - - - (17,800) - - (17,800) 2022 5 - - - (18,966) - - (18,966) 2022 6 - - - (23,301) - - (23,301) 2022 7 - - - (23,414) - - (23,414) 2022 8 - - - (22,382) - - (22,382) 2022 9 - - - (21,017) - - (21,017) 2022 10 - - - (21,279) - - (21,279) 2022 11 - - - (18,091) - - (18,091) 2022 12 - - - (16,195 - - (16,195 - - - (225,829 - - - (225,829 =equals LOADS SERVED FROM COMPANY RESOURCES (NPC) Non-FERC FERC Year Month CA OR WA UT ID WY Total 2022 1 79,162 1,419,395 478,256 2,277,993 309,600 827,592 2,057 5,394,054 2022 2 70,156 1,242,625 381,093 2,021,893 255,102 768,934 1,752 4,741,555 2022 3 69,435 1,232,254 356,953 2,104,100 273,360 804,406 2,015 4,842,523 2022 4 68,592 1,187,518 345,088 1,965,343 267,595 741,840 1,916 4,577,892 2022 5 74,004 1,127,064 323,840 2,036,404 342,454 743,748 1,580 4,649,093 2022 6 68,672 1,098,235 333,478 2,347,675 415,263 729,881 1,980 4,995,183 2022 7 83,482 1,331,305 424,226 2,930,107 521,018 825,894 2,575 6,118,607 2022 8 82,955 1,367,004 422,620 2,754,342 352,422 817,306 2,591 5,799,241 2022 9 64,317 1,146,932 324,327 2,333,496 307,012 759,568 1,929 4,937,581 2022 10 59,537 1,128,276 339,495 2,025,993 270,190 787,449 1,740 4,612,681 2022 11 74,723 1,363,385 417,688 2,134,044 242,329 807,568 1,893 5,041,630 2022 12 84,449 1,510,16 499,352 2,334,32 292,81 868,36 2,176 5,591,651 879,48 15,154,15 4,646,41 27,265,71 3,849,161 9,482,55 24,203 61,301,691 + plus Adjustments for Ancillary Services Contracts including Reserves (Additions to Load Non-FERC FERC Year Month CA OR WA UT ID WY Total 2022 1 - 36,896 - 15 14 - 36,924 2022 2 - 33,447 - 87 27 - 33,561 2022 3 - 36,823 - 68 54 - 36,946 2022 4 - 35,495 - 107 71 - 35,673 2022 5 - 36,864 - 29 44 - 36,937 2022 6 - 36,523 - 44 66 - 36,632 2022 7 - 38,358 - 281 204 - 38,844 2022 8 - 39,288 - 58 44 - 39,389 2022 9 - 36,746 - 55 52 - 36,853 2022 10 - 37,374 - 46 10 - 37,431 2022 11 - 35,878 - 5 47 - 35,931 2022 12 - 37,025 - 63 9,591 - 46,679 - 440,71 - 857 10,224 - - 451,79 Page 9.17 IDAHO RESULTS OF OPERATIONS HISTORICAL DECEMBER 2022 FACTORS ENERGY = equals LOADS FOR JURISDICTIONAL ALLOCATION (MWh Non-FERC FERC Year Month CA OR WA UT ID WY Total 2022 1 79,162 1,456,290 478,256 2,278,008 309,614 827,592 2,057 5,430,978 2022 2 70,156 1,276,073 381,093 2,021,980 255,129 768,934 1,752 4,775,116 2022 3 69,435 1,269,078 356,953 2,104,168 273,414 804,406 2,015 4,879,468 2022 4 68,592 1,223,013 345,088 1,965,450 267,666 741,840 1,916 4,613,565 2022 5 74,004 1,163,928 323,840 2,036,433 342,498 743,748 1,580 4,686,030 2022 6 68,672 1,134,758 333,478 2,347,718 415,328 729,881 1,980 5,031,815 2022 7 83,482 1,369,663 424,226 2,930,387 521,223 825,894 2,575 6,157,451 2022 8 82,955 1,406,292 422,620 2,754,400 352,466 817,306 2,591 5,838,630 2022 9 64,317 1,183,677 324,327 2,333,551 307,063 759,568 1,929 4,974,433 2022 10 59,537 1,165,651 339,495 2,026,040 270,200 787,449 1,740 4,650,112 2022 11 74,723 1,399,264 417,688 2,134,049 242,376 807,568 1,893 5,077,561 2022 12 84,449 1,547,18 499,352 2,334,391 302,40 868,36 2,176 5,638,32 879,48 15,594,87 4,646,41 27,266,57 3,859,38 9,482,55 24,203 61,753,48 + plus Temperature Adjustment for Energ Non-FERC FERC Year Month CA OR WA UT ID WY Total 2022 1 2,127 24,179 (28,852) 13,317 (5,547) 1,957 7,181 2022 2 (1,095) (748) (6,680) (14,238) (7,548) (5,397) (35,707) 2022 3 1,699 36,307 11,415 (10,207) (23) (4,829) 34,361 2022 4 (2,208) (33,873) (20,044) 5,375 (4,936) (6,228) (61,915) 2022 5 (650) 3,532 5,930 12,168 13,060 1,315 35,355 2022 6 60 (7,997) 8,303 (77,636) 2,866 314 (74,091) 2022 7 (434) (64,706) (11,281) (197,586) (22,298) (6,585) (302,890) 2022 8 (820) (86,848) (25,342) (115,558) (25,781) (4,281) (258,630) 2022 9 (571) (48,103) (2,971) (179,600) (25,481) (5,371) (262,096) 2022 10 (193) (7,129) 12,095 (15,722) 423 4,092 (6,434) 2022 11 (3,640) (69,591) (31,636) (32,757) (8,593) (13,171) (159,388) 2022 12 886 (15,799 (43,748 17,571 (1,551) (2,770) (45,411 (4,840) (270,776 (132,812 (594,874 (85,408 (40,954 - (1,129,664 = equals LOADS FOR JURISDICTIONAL ALLOCATION (MWh Non-FERC FERC Year Month CA OR WA UT ID WY Total 2022 1 81,289 1,480,469 449,404 2,291,325 304,067 829,549 2,057 5,438,159 2022 2 69,061 1,275,324 374,413 2,007,741 247,581 763,536 1,752 4,739,408 2022 3 71,134 1,305,384 368,368 2,093,961 273,391 799,577 2,015 4,913,829 2022 4 66,384 1,189,140 325,044 1,970,825 262,730 735,612 1,916 4,551,650 2022 5 73,354 1,167,460 329,769 2,048,601 355,558 745,063 1,580 4,721,385 2022 6 68,732 1,126,761 341,780 2,270,082 418,194 730,195 1,980 4,957,725 2022 7 83,048 1,304,957 412,946 2,732,801 498,925 819,309 2,575 5,854,561 2022 8 82,135 1,319,444 397,278 2,638,842 326,685 813,025 2,591 5,580,001 2022 9 63,746 1,135,575 321,356 2,153,951 281,582 754,198 1,929 4,712,337 2022 10 59,345 1,158,522 351,590 2,010,317 270,624 791,541 1,740 4,643,678 2022 11 71,084 1,329,673 386,052 2,101,292 233,783 794,397 1,893 4,918,173 2022 12 85,335 1,531,38 455,604 2,351,96 300,85 865,59 2,176 5,592,91 874,64 15,324,09 4,513,60 26,671,70 3,773,97 9,441,59 24,203 60,623,82 Page 9.18 HISTORICAL DECEMBER 2022 FACTORS IDAHO RESULTS OF OPERATIONS CALIFORNIA OREGON WASHINGTON WYOMING-PPL UTAH IDAHO WYOMING-UPL FERC TOTAL Subtotal 874,645 15,324,096 4,513,605 8,304,803 26,647,497 3,773,977 1,136,795 24,203 Ref Page 9.16 System Energy Factor 1.4433% 25.2874% 7.4482% 13.7044% 43.9730% 6.2277% 1.8759% 0.0399% 100.00%Ref Page 9.16 Divisional Energy - Pacific 3.0142% 52.8105% 15.5550% 28.6203% 0.0000% 0.0000% 0.0000% 0.0000% 100.00% Divisional Energy - Utah 0.0000% 0.0000% 0.0000% 0.0000% 84.3743% 11.9496% 3.5995% 0.0766% 100.00% System Generation Factor 1.4854% 26.7234% 7.8738% 12.2590% 44.3158% 5.6575% 1.6463% 0.0388% 100.00%Ref Page 9.14 Divisional Generation - Pacific 3.0727% 55.2804% 16.2878% 25.3591% 0.0000% 0.0000% 0.0000% 0.0000% 100.00% Divisional Generation - Utah 0.0000% 0.0000% 0.0000% 0.0000% 85.7861% 10.9518% 3.1868% 0.0752% 100.00% System Capacity (kw) Accord 1,568.4 28,452.8 8,384.2 12,318.7 46,473.0 5,718.9 1,641.9 40.2 104,598.2 Ref Page 9.14 Modified Accord 1,568.4 28,452.8 8,384.2 12,318.7 46,473.0 5,718.9 1,641.9 40.2 104,598.2 Ref Page 9.14 Rolled-In 1,568.4 28,452.8 8,384.2 12,318.7 46,473.0 5,718.9 1,641.9 40.2 104,598.2 Ref Page 9.14 Rolled-In with Hydro Adj. 1,568.4 28,452.8 8,384.2 12,318.7 46,473.0 5,718.9 1,641.9 40.2 104,598.2 Ref Page 9.14 Rolled-In with Off-Sys Adj. 1,568.4 28,452.8 8,384.2 12,318.7 46,473.0 5,718.9 1,641.9 40.2 104,598.2 Ref Page 9.14 System Capacity Factor Accord 1.4994% 27.2020% 8.0156% 11.7772% 44.4300% 5.4675% 1.5697% 0.0385% 100.00%Ref Page 9.14 Modified Accord 1.4994% 27.2020% 8.0156% 11.7772% 44.4300% 5.4675% 1.5697% 0.0385% 100.00%Ref Page 9.14 Rolled-In 1.4994% 27.2020% 8.0156% 11.7772% 44.4300% 5.4675% 1.5697% 0.0385% 100.00%Ref Page 9.14 Rolled-In with Hydro Adj. 1.4994% 27.2020% 8.0156% 11.7772% 44.4300% 5.4675% 1.5697% 0.0385% 100.00%Ref Page 9.14 Rolled-In with Off-Sys Adj. 1.4994% 27.2020% 8.0156% 11.7772% 44.4300% 5.4675% 1.5697% 0.0385% 100.00%Ref Page 9.14 System Energy (kwh) Accord 874,645 15,324,096 4,513,605 8,304,803 26,647,497 3,773,977 1,136,795 24,203 60,599,621 Ref Page 9.16 Modified Accord 874,645 15,324,096 4,513,605 8,304,803 26,647,497 3,773,977 1,136,795 24,203 60,599,621 Ref Page 9.16 Rolled-In 874,645 15,324,096 4,513,605 8,304,803 26,647,497 3,773,977 1,136,795 24,203 60,599,621 Ref Page 9.16 Rolled-In with Hydro Adj. 874,645 15,324,096 4,513,605 8,304,803 26,647,497 3,773,977 1,136,795 24,203 60,599,621 Ref Page 9.16 Rolled-In with Off-Sys Adj. 874,645 15,324,096 4,513,605 8,304,803 26,647,497 3,773,977 1,136,795 24,203 60,599,621 Ref Page 9.16 System Energy Factor Accord 1.4433% 25.2874% 7.4482% 13.7044% 43.9730% 6.2277% 1.8759% 0.0399% 100.00%Ref Page 9.16 Modified Accord 1.4433% 25.2874% 7.4482% 13.7044% 43.9730% 6.2277% 1.8759% 0.0399% 100.00%Ref Page 9.16 Rolled-In 1.4433% 25.2874% 7.4482% 13.7044% 43.9730% 6.2277% 1.8759% 0.0399% 100.00%Ref Page 9.16 Rolled-In with Hydro Adj. 1.4433% 25.2874% 7.4482% 13.7044% 43.9730% 6.2277% 1.8759% 0.0399% 100.00%Ref Page 9.16 Rolled-In with Off-Sys Adj. 1.4433% 25.2874% 7.4482% 13.7044% 43.9730% 6.2277% 1.8759% 0.0399% 100.00%Ref Page 9.16 System Generation Factor Accord 1.4854% 26.7234% 7.8738% 12.2590% 44.3158% 5.6575% 1.6463% 0.0388% 100.00%Ref Page 9.14 Modified Accord 1.4854% 26.7234% 7.8738% 12.2590% 44.3158% 5.6575% 1.6463% 0.0388% 100.00%Ref Page 9.14 Rolled-In 1.4854% 26.7234% 7.8738% 12.2590% 44.3158% 5.6575% 1.6463% 0.0388% 100.00%Ref Page 9.14 Rolled-In with Hydro Adj. 1.4854% 26.7234% 7.8738% 12.2590% 44.3158% 5.6575% 1.6463% 0.0388% 100.00%Ref Page 9.14 Rolled-In with Off-Sys Adj. 1.4854% 26.7234% 7.8738% 12.2590% 44.3158% 5.6575% 1.6463% 0.0388% 100.00%Ref Page 9.14 Page 9.19 IDAHO Results of Operations HISTORICAL DECEMBER 2022 FACTOR Period Ending December 2022 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: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4118000 GAINS-DISP OF ALLOW 0 SO2 ALLOWANCE SE 0 0 0 0 0 0 0 0 - 4118000 Total 0 0 0 0 0 0 0 0 - 4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY OR (262) - (262) - - - - - - 4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY SG 16 0 4 1 2 7 1 0 - 4211000 GAIN DISPOS PROP 554000 GAIN ON DISPOSITION OF PROPERTY SO 1,306 30 362 100 170 572 72 0 - 4211000 Total 1,060 30 104 102 172 579 73 0 - 4212000 LOSS DISPOS PROP 554100 LOSS - SALE OF ASSETS WYP (0) - - - (0) - - - - 4212000 Total (0) - - - (0) - - - - 4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES CA 49,168 49,168 - - - - - - - 4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES IDU 93,439 - - - - - 93,439 - - 4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES OR 655,092 - 655,092 - - - - - - 4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES UT 888,342 - - - - 888,342 - - - 4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WA 176,740 - - 176,740 - - - - - 4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WYP 101,089 - - - 101,089 - - - - 4401000 RESIDENTIAL SALES 301100 RESIDENTIAL SALES WYU 12,919 - - - 12,919 - - - - 4401000 RESIDENTIAL SALES 301106 Residential-Alt Revenue Program Adjs WA 18,029 - - 18,029 - - - - - 4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments CA (539) (539) - - - - - - - 4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments IDU 573 - - - - - 573 - - 4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments OR (1,147) - (1,147) - - - - - - 4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments UT (160) - - - - (160) - - - 4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments WA (2,517) - - (2,517) - - - - - 4401000 RESIDENTIAL SALES 301107 Residential Revenue Acctg Adjustments WYP (30) - - - (30) - - - - 4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj - Deferred NPC M UT 20,252 - - - - 20,252 - - - 4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj - Deferred NPC M WA 39 - - 39 - - - - - 4401000 RESIDENTIAL SALES 301108 Residential Revenue Adj - Deferred NPC M WYP (216) - - - (216) - - - - 4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL CA (808) (808) - - - - - - - 4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL IDU 1,218 - - - - - 1,218 - - 4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL OR 1,938 - 1,938 - - - - - - 4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL UT 5,100 - - - - 5,100 - - - 4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL WA 5,423 - - 5,423 - - - - - 4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL WYP 951 - - - 951 - - - - 4401000 RESIDENTIAL SALES 301109 UNBILLED REVENUE - RESIDENTIAL WYU (1,334) - - - (1,334) - - - - 4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs CA 1,248 1,248 - - - - - - - 4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs OR 2,991 - 2,991 - - - - - - 4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs WA 801 - - 801 - - - - - 4401000 RESIDENTIAL SALES 301110 Residential - Income Tax Deferral Adjs WYP 250 - - - 250 - - - - 4401000 RESIDENTIAL SALES 301111 Residential-OR Corp Act Tax Rev Adj OTHER 3,535 - - - - - - - 3,535 4401000 RESIDENTIAL SALES 301112 Residential - Customer Bill Credits IDU (230) - - - - - (230) - - 4401000 RESIDENTIAL SALES 301112 Residential - Customer Bill Credits OR (1,550) - (1,550) - - - - - - 4401000 RESIDENTIAL SALES 301112 Residential - Customer Bill Credits UT (3,167) - - - - (3,167) - - - 4401000 RESIDENTIAL SALES 301112 Residential - Customer Bill Credits WA (655) - - (655) - - - - - 4401000 RESIDENTIAL SALES 301165 Solar Feed-In Revenue - Residential OTHER 2,134 - - - - - - - 2,134 4401000 RESIDENTIAL SALES 301168 Community Solar Revenue-Residential OTHER 240 - - - - - - - 240 4401000 RESIDENTIAL SALES 301170 DSM Revenue - Residential OTHER 44,497 - - - - - - - 44,497 4401000 RESIDENTIAL SALES 301171 DSM Revenue - Residential Cat 2 Gen Svc OTHER 39 - - - - - - - 39 4401000 RESIDENTIAL SALES 301180 Blue Sky Revenue Residential OTHER 4,094 - - - - - - - 4,094 4401000 RESIDENTIAL SALES 301190 Other Cust Retail Revenue-Residential OTHER 625 - - - - - - - 625 4401000 Total 2,078,412 49,068 657,324 197,861 113,629 910,368 95,000 - 55,163 4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES CA 31,677 31,677 - - - - - - - 4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES IDU 48,094 - - - - - 48,094 - - 4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES OR 470,354 - 470,354 - - - - - - 4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES UT 793,005 - - - - 793,005 - - - 4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WA 138,835 - - 138,835 - - - - - 4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WYP 109,026 - - - 109,026 - - - - 4421000 COMMERCIAL SALES 301200 COMMERCIAL SALES WYU 10,971 - - - 10,971 - - - - 4421000 COMMERCIAL SALES 301206 Commercial-Alt Revenue Program Adjs WA (10,870) - - (10,870) - - - - - 4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments CA (314) (314) - - - - - - - 4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments IDU 337 - - - - - 337 - - 4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments OR (2,471) - (2,471) - - - - - - 4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments UT 1,200 - - - - 1,200 - - - 4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments WA (408) - - (408) - - - - - 4421000 COMMERCIAL SALES 301207 Commercial Revenue Acctg Adjustments WYP (39) - - - (39) - - - - 4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj - Deferred NPC Me UT 24,365 - - - - 24,365 - - - 4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj - Deferred NPC Me WA 37 - - 37 - - - - - 4421000 COMMERCIAL SALES 301208 Commercial Revenue Adj - Deferred NPC Me WYP (280) - - - (280) - - - - 4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL CA 448 448 - - - - - - - 4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL IDU (6) - - - - - (6) - - 4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL OR 5,763 - 5,763 - - - - - - 4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL UT 3,400 - - - - 3,400 - - - 4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL WA 1,739 - - 1,739 - - - - - 4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL WYP (1,072) - - - (1,072) - - - - 4421000 COMMERCIAL SALES 301209 UNBILLED REVENUE - COMMERCIAL WYU (413) - - - (413) - - - - 4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs CA 755 755 - - - - - - - 4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs OR 2,803 - 2,803 - - - - - - 4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs WA 743 - - 743 - - - - - 4421000 COMMERCIAL SALES 301210 Commercial - Income Tax Deferral Adjs WYP 325 - - - 325 - - - - 4421000 COMMERCIAL SALES 301211 Commercial-OR Corp Act Tax Alt Rev Adj OTHER 2,488 - - - - - - - 2,488 4421000 COMMERCIAL SALES 301212 Commercial - Customer Bill Credits IDU (23) - - - - - (23) - - 4421000 COMMERCIAL SALES 301212 Commercial - Customer Bill Credits OR (181) - (181) - - - - - - 4421000 COMMERCIAL SALES 301212 Commercial - Customer Bill Credits UT (260) - - - - (260) - - - 4421000 COMMERCIAL SALES 301212 Commercial - Customer Bill Credits WA (64) - - (64) - - - - - 4421000 COMMERCIAL SALES 301265 Solar Feed-In Revenue - Commercial OTHER 1,985 - - - - - - - 1,985 4421000 COMMERCIAL SALES 301268 Community Solar Revenue-Commercial OTHER 175 - - - - - - - 175 4421000 COMMERCIAL SALES 301270 DSM Revenue - Commercial OTHER 41,306 - - - - - - - 41,306 4421000 COMMERCIAL SALES 301271 DSM Revenue - Small Commercial OTHER 2,892 - - - - - - - 2,892 4421000 COMMERCIAL SALES 301272 DSM Revenue - Large Commercial OTHER 121 - - - - - - - 121 4421000 COMMERCIAL SALES 301280 Blue Sky Revenue - Commercial OTHER 1,792 - - - - - - - 1,792 4421000 COMMERCIAL SALES 301290 Other Cust Retail Revenue-Commercial OTHER 604 - - - - - - - 604 4421000 Total 1,678,841 32,567 476,269 130,012 118,517 821,710 48,403 - 51,363 4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)CA 6,538 6,538 - - - - - - - 4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)IDU 18,217 - - - - - 18,217 - - 4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)OR 105,625 - 105,625 - - - - - - 4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)UT 329,868 - - - - 329,868 - - - 4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)WA 55,781 - - 55,781 - - - - - 4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)WYP 315,625 - - - 315,625 - - - - 4422000 IND SLS/EXCL IRRIG 301300 INDUSTRIAL SALES (EXCLUDING IRRIGATION)WYU 59,401 - - - 59,401 - - - - 4422000 IND SLS/EXCL IRRIG 301304 SPECIAL CONTRACTS-SITUS IDU 89,770 - - - - - 89,770 - - 4422000 IND SLS/EXCL IRRIG 301304 SPECIAL CONTRACTS-SITUS UT 144,134 - - - - 144,134 - - - 4422000 IND SLS/EXCL IRRIG 301306 Industrial-Alt Revenue Program Adjs WA 173 - - 173 - - - - - 4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments CA (61) (61) - - - - - - - 4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments IDU 119 - - - - - 119 - - 4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments OR 283 - 283 - - - - - - 4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments UT (160) - - - - (160) - - - 4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments WA 1,036 - - 1,036 - - - - - 4422000 IND SLS/EXCL IRRIG 301307 Industrial Revenue Acctg Adjustments WYP (175) - - - (175) - - - - 4422000 IND SLS/EXCL IRRIG 301308 Industrial Revenue Adj - Deferred NPC Me UT 20,274 - - - - 20,274 - - - 4422000 IND SLS/EXCL IRRIG 301308 Industrial Revenue Adj - Deferred NPC Me WA 20 - - 20 - - - - - 4422000 IND SLS/EXCL IRRIG 301308 Industrial Revenue Adj - Deferred NPC Me WYP (1,257) - - - (1,257) - - - - 4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL CA (73) (73) - - - - - - - 4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL IDU (234) - - - - - (234) - - 4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL OR (2,092) - (2,092) - - - - - - 4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL UT 16,700 - - - - 16,700 - - - 4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL WA 711 - - 711 - - - - - 4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL WYP (1,818) - - - (1,818) - - - - 4422000 IND SLS/EXCL IRRIG 301309 UNBILLED REVENUE - INDUSTRIAL WYU (357) - - - (357) - - - - 4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs CA 189 189 - - - - - - - 4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs OR 758 - 758 - - - - - - 4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs WA 407 - - 407 - - - - - 1 of 4 Electric Operations Revenue (Actuals)Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4422000 IND SLS/EXCL IRRIG 301310 Industrial - Income Tax Deferral Adjs WYP 1,456 - - - 1,456 - - - - 4422000 IND SLS/EXCL IRRIG 301311 Industrial-OR Corp Act Tax Rev Adj OTHER 559 - - - - - - - 559 4422000 IND SLS/EXCL IRRIG 301312 Industrial - Customer Bill Credits IDU (1) - - - - - (1) - - 4422000 IND SLS/EXCL IRRIG 301312 Industrial - Customer Bill Credits OR (3) - (3) - - - - - - 4422000 IND SLS/EXCL IRRIG 301312 Industrial - Customer Bill Credits UT (10) - - - - (10) - - - 4422000 IND SLS/EXCL IRRIG 301312 Industrial - Customer Bill Credits WA (1) - - (1) - - - - - 4422000 IND SLS/EXCL IRRIG 301365 Solar Feed-In Revenue - Industrial OTHER 679 - - - - - - - 679 4422000 IND SLS/EXCL IRRIG 301368 Community Solar Revenue-Industrial OTHER 48 - - - - - - - 48 4422000 IND SLS/EXCL IRRIG 301370 DSM Revenue - Industrial OTHER 17,897 - - - - - - - 17,897 4422000 IND SLS/EXCL IRRIG 301371 DSM Revenue - Small Industrial OTHER 640 - - - - - - - 640 4422000 IND SLS/EXCL IRRIG 301372 DSM Revenue - Large Industrial OTHER 2,610 - - - - - - - 2,610 4422000 IND SLS/EXCL IRRIG 301380 Blue Sky Revenue - Industrial OTHER 623 - - - - - - - 623 4422000 IND SLS/EXCL IRRIG 301390 Other Cust Retail Revenue-Industrial OTHER 204 - - - - - - - 204 4422000 Total 1,184,102 6,593 104,571 58,126 372,876 510,806 107,871 - 23,260 4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION CA 13,668 13,668 - - - - - - - 4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION IDU 62,263 - - - - - 62,263 - - 4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION OR 19,820 - 19,820 - - - - - - 4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION UT 19,298 - - - - 19,298 - - - 4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION WA 15,820 - - 15,820 - - - - - 4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION WYP 2,151 - - - 2,151 - - - - 4423000 INDUST SALES-IRRIG 301450 INDUSTRIAL SALES - IRRIGATION WYU 684 - - - 684 - - - - 4423000 INDUST SALES-IRRIG 301453 Irrigation - Customer Bill Credits IDU (4) - - - - - (4) - - 4423000 INDUST SALES-IRRIG 301453 Irrigation - Customer Bill Credits OR (10) - (10) - - - - - - 4423000 INDUST SALES-IRRIG 301453 Irrigation - Customer Bill Credits UT (3) - - - - (3) - - - 4423000 INDUST SALES-IRRIG 301453 Irrigation - Customer Bill Credits WA (14) - - (14) - - - - - 4423000 INDUST SALES-IRRIG 301454 Irrigation-OR Corp Act Tax Rev Adj OTHER 106 - - - - - - - 106 4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs CA 334 334 - - - - - - - 4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs OR 113 - 113 - - - - - - 4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs WA 82 - - 82 - - - - - 4423000 INDUST SALES-IRRIG 301455 Irrigation - Income Tax Deferral Adjs WYP 8 - - - 8 - - - - 4423000 INDUST SALES-IRRIG 301456 Irrigation-Alt Revenue Program Adjs WA (80) - - (80) - - - - - 4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments CA (136) (136) - - - - - - - 4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments IDU 412 - - - - - 412 - - 4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments OR (10) - (10) - - - - - - 4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments UT (5) - - - - (5) - - - 4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments WA 141 - - 141 - - - - - 4423000 INDUST SALES-IRRIG 301457 Irrigation Revenue Acctg Adjustments WYP (1) - - - (1) - - - - 4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj - Deferred NPC Me UT 687 - - - - 687 - - - 4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj - Deferred NPC Me WA (126) - - (126) - - - - - 4423000 INDUST SALES-IRRIG 301458 Irrigation Revenue Adj - Deferred NPC Me WYP (7) - - - (7) - - - - 4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM CA (3) (3) - - - - - - - 4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM IDU 894 - - - - - 894 - - 4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM OR 2,017 - 2,017 - - - - - - 4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM UT (138) - - - - (138) - - - 4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM WA (811) - - (811) - - - - - 4423000 INDUST SALES-IRRIG 301459 UNBILLED REVENUE - IRRIGATION/FARM WYP (14) - - - (14) - - - - 4423000 INDUST SALES-IRRIG 301465 Solar Feed-In Revenue - Irrigation OTHER 63 - - - - - - - 63 4423000 INDUST SALES-IRRIG 301468 Community Solar Revenue-Irrigation OTHER 6 - - - - - - - 6 4423000 INDUST SALES-IRRIG 301470 DSM Revenue - Irrigation OTHER 3,404 - - - - - - - 3,404 4423000 INDUST SALES-IRRIG 301480 Blue Sky Revenue - Irrigation OTHER 3 - - - - - - - 3 4423000 INDUST SALES-IRRIG 301490 Other Cust Retail Revenue-Irrigation OTHER 66 - - - - - - - 66 4423000 Total 140,678 13,863 21,930 15,012 2,822 19,838 63,565 - 3,648 4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING CA 374 374 - - - - - - - 4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING IDU 487 - - - - - 487 - - 4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING OR 4,781 - 4,781 - - - - - - 4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING UT 6,168 - - - - 6,168 - - - 4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WA 590 - - 590 - - - - - 4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WYP 1,597 - - - 1,597 - - - - 4441000 PUB ST/HWY LIGHT 301600 PUBLIC STREET AND HIGHWAY LIGHTING WYU 270 - - - 270 - - - - 4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen CA (4) (4) - - - - - - - 4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen IDU 6 - - - - - 6 - - 4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen OR 9 - 9 - - - - - - 4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen UT (1) - - - - (1) - - - 4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen WA (8) - - (8) - - - - - 4441000 PUB ST/HWY LIGHT 301607 Public St/Hwy Lights Rev Acctg Adjustmen WYU (0) - - - (0) - - - - 4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Adj-Def NPC Mech UT 149 - - - - 149 - - - 4441000 PUB ST/HWY LIGHT 301608 Public St/Hwy Lgt Rev Adj-Def NPC Mech WYP (3) - - - (3) - - - - 4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING CA 17 17 - - - - - - - 4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING IDU (6) - - - - - (6) - - 4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING OR (135) - (135) - - - - - - 4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING UT (69) - - - - (69) - - - 4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING WA (35) - - (35) - - - - - 4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING WYP (15) - - - (15) - - - - 4441000 PUB ST/HWY LIGHT 301609 UNBILLED REV - PUBLIC ST/HWY LIGHTING WYU (16) - - - (16) - - - - 4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs CA 5 5 - - - - - - - 4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs OR 18 - 18 - - - - - - 4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs WA 2 - - 2 - - - - - 4441000 PUB ST/HWY LIGHT 301610 St&Hwy Light - Income Tax Deferral Adjs WYP 3 - - - 3 - - - - 4441000 PUB ST/HWY LIGHT 301611 St&Hwy Light-OR Corp Act Tax Rev Adj OTHER 26 - - - - - - - 26 4441000 PUB ST/HWY LIGHT 301612 St&Hwy Light - Customer Bill Credits IDU (0) - - - - - (0) - - 4441000 PUB ST/HWY LIGHT 301612 St&Hwy Light - Customer Bill Credits OR (2) - (2) - - - - - - 4441000 PUB ST/HWY LIGHT 301612 St&Hwy Light - Customer Bill Credits UT (1) - - - - (1) - - - 4441000 PUB ST/HWY LIGHT 301665 Solar Feed-In Revenue - St/Hwy Lighting OTHER 0 - - - - - - - 0 4441000 PUB ST/HWY LIGHT 301668 Community Solar Revenue-St/Hwy Lightg OTHER 0 - - - - - - - 0 4441000 PUB ST/HWY LIGHT 301670 DSM Revenue - Street/Hwy Lighting OTHER 303 - - - - - - - 303 4441000 PUB ST/HWY LIGHT 301690 Other Cust Retail Revenue-St/Hwy Lightg OTHER 4 - - - - - - - 4 4441000 Total 14,514 393 4,670 549 1,837 6,246 486 - 333 4471000 ON-SYS WHOLE-FIRM 301443 ON SYS FIRM-UTAH FERC CUSTOMERS FERC 13,432 - - - - - - 13,432 - 4471000 ON-SYS WHOLE-FIRM 301445 On Sys Firm-Utah W/S Customers-Deferral UT (40) - - - - (40) - - - 4471000 Total 13,392 - - - - (40) - 13,432 - 4471300 POST MERGER FIRM 301405 POST MERGER FIRM SG 10,520 156 2,811 828 1,463 4,662 595 4 - 4471300 Total 10,520 156 2,811 828 1,463 4,662 595 4 - 4471400 S/T FIRM WHOLESALE 301406 SHORT-TERM FIRM WHOLESALE SALES SG 310,834 4,617 83,066 24,474 43,222 137,749 17,586 121 - 4471400 S/T FIRM WHOLESALE 301410 TRADING SALES NETTED SG (2,214) (33) (592) (174) (308) (981) (125) (1) - 4471400 S/T FIRM WHOLESALE 301411 BOOKOUT SALES NETTED SG (94,961) (1,411) (25,377) (7,477) (13,205) (42,083) (5,372) (37) - 4471400 S/T FIRM WHOLESALE 301412 BOOKOUT SALES NETTED-ESTIMATE SG (188) (3) (50) (15) (26) (83) (11) (0) - 4471400 S/T FIRM WHOLESALE 302751 I/C S-T Firm Wholesale Sales-Sierra Pac SG 8 0 2 1 1 3 0 0 - 4471400 S/T FIRM WHOLESALE 302752 I/C S-T Firm Wholesale Sales-Nevada Pwr SG 57 1 15 4 8 25 3 0 - 4471400 S/T FIRM WHOLESALE 302772 I/C Line Loss Trading Revenue-Nevada Pwr SG 61 1 16 5 8 27 3 0 - 4471400 S/T FIRM WHOLESALE 303028 LINE LOSS W/S TRADING REVENUES SG 22,849 339 6,106 1,799 3,177 10,126 1,293 9 - 4471400 Total 236,445 3,512 63,186 18,617 32,878 104,783 13,377 92 - 4472000 SLS FOR RESL-SURP 301419 ESTIMATED SALES FOR RESALE REVENUE SG 31,079 462 8,305 2,447 4,322 13,773 1,758 12 - 4472000 SLS FOR RESL-SURP 302762 I/C Wholesale Sales Estimate-Nevada Pwr SG (7) (0) (2) (1) (1) (3) (0) (0) - 4472000 SLS FOR RESL-SURP 303198 Non-ASC 606-WS NPC Rev-Derivativ (Disc)SG 37,323 554 9,974 2,939 5,190 16,540 2,112 14 - 4472000 SLS FOR RESL-SURP 303199 Non-ASC 606-WS NPC Rev-Derivativ (Recl)SG (37,323) (554) (9,974) (2,939) (5,190) (16,540) (2,112) (14) - 4472000 Total 31,072 462 8,303 2,447 4,321 13,770 1,758 12 - 4476100 BOOKOUTS NETTED-GAIN 304101 BOOKOUTS NETTED-GAIN SG 2,093 31 559 165 291 927 118 1 - 4476100 Total 2,093 31 559 165 291 927 118 1 - 4476200 TRADING NETTED-GAINS 304201 TRADING NETTED-GAINS SG 35 1 9 3 5 16 2 0 - 4476200 Total 35 1 9 3 5 16 2 0 - 4479000 TRANS SRVC 301428 TRANS SERV-UTAH FERC CUSTOMERS FERC 109 - - - - - - 109 - 4479000 Total 109 - - - - - - 109 - 4491800 PRV RTE RFDS-RESLE 301975 Wholesales Sales – Subject to Refund SG 3,240 48 866 255 451 1,436 183 1 - 4491800 Total 3,240 48 866 255 451 1,436 183 1 - 4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIALCA 330 330 - - - - - - - 4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIALIDU 270 - - - - - 270 - - 4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIALOR 1,011 - 1,011 - - - - - - 4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIALUT 3,729 - - - - 3,729 - - - 2 of 4 Electric Operations Revenue (Actuals)Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIALWA 4 - - 4 - - - - - 4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIALWYP 633 - - - 633 - - - - 4501000 FORF DISC/INT-RES 301820 FORFEITED DISCOUNT REVENUE-RESIDENTIALWYU 63 - - - 63 - - - - 4501000 Total 6,040 330 1,011 4 696 3,729 270 - - 4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIALCA 112 112 - - - - - - - 4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIALIDU 30 - - - - - 30 - - 4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIALOR 265 - 265 - - - - - - 4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIALUT 911 - - - - 911 - - - 4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIALWA 0 - - 0 - - - - - 4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIALWYP 143 - - - 143 - - - - 4502000 FORF DISC/INT-COMM 301821 FORFEITED DISCOUNT REVENUE-COMMERCIALWYU 33 - - - 33 - - - - 4502000 Total 1,493 112 265 0 176 911 30 - - 4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIALCA 37 37 - - - - - - - 4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIALIDU 56 - - - - - 56 - - 4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIALOR 113 - 113 - - - - - - 4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIALUT 328 - - - - 328 - - - 4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIALWA 1 - - 1 - - - - - 4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIALWYP 90 - - - 90 - - - - 4503000 FORF DISC/INT-IND 301822 FORFEITED DISCOUNT REVENUE-INDUSTRIALWYU 6 - - - 6 - - - - 4503000 Total 630 37 113 1 95 328 56 - - 4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHERCA 0 0 - - - - - - - 4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHERIDU 19 - - - - - 19 - - 4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHEROR 4 - 4 - - - - - - 4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHERUT 167 - - - - 167 - - - 4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHERWYP 21 - - - 21 - - - - 4504000 GOVT MUNI/ALL OTH 301823 FORFEITED DISCOUNT REVENUE-ALL OTHERWYU (1) - - - (1) - - - - 4504000 Total 210 0 4 - 20 167 19 - - 4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE CA 385 385 - - - - - - - 4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE IDU 129 - - - - - 129 - - 4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE OR 971 - 971 - - - - - - 4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE UT 3,457 - - - - 3,457 - - - 4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WA 36 - - 36 - - - - - 4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WYP 76 - - - 76 - - - - 4511000 ACCOUNT SERV CHG 301825 MISC SERV REV-ACCT SERVICE CHARGE WYU 4 - - - 4 - - - - 4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)CA 11 11 - - - - - - - 4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)IDU 30 - - - - - 30 - - 4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)OR 224 - 224 - - - - - - 4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)UT 446 - - - - 446 - - - 4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)WA 52 - - 52 - - - - - 4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)WYP 45 - - - 45 - - - - 4511000 ACCOUNT SERV CHG 301855 Misc Service Revenue - CSS (Non-FLT)WYU 4 - - - 4 - - - - 4511000 Total 5,868 396 1,194 88 129 3,902 159 - - 4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGSCA 0 0 - - - - - - - 4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGSOR 4 - 4 - - - - - - 4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGSUT 1 - - - - 1 - - - 4512000 TAMPER/RECONNECT 301826 TAMPERING/UNAUTHORIZED RECONNECTION CHGSWA 0 - - 0 - - - - - 4512000 Total 5 0 4 0 - 1 - - - 4513000 OTHER 301828 OTHER CA 10 10 - - - - - - - 4513000 OTHER 301828 OTHER IDU 7 - - - - - 7 - - 4513000 OTHER 301828 OTHER OR 189 - 189 - - - - - - 4513000 OTHER 301828 OTHER UT 412 - - - - 412 - - - 4513000 OTHER 301828 OTHER WA 11 - - 11 - - - - - 4513000 OTHER 301828 OTHER WYP 328 - - - 328 - - - - 4513000 OTHER 301828 OTHER WYU 12 - - - 12 - - - - 4513000 OTHER 301840 Miscellaneous Service Revenue CA 9 9 - - - - - - - 4513000 OTHER 301840 Miscellaneous Service Revenue IDU 60 - - - - - 60 - - 4513000 OTHER 301840 Miscellaneous Service Revenue OR 12 - 12 - - - - - - 4513000 OTHER 301840 Miscellaneous Service Revenue UT 683 - - - - 683 - - - 4513000 OTHER 301840 Miscellaneous Service Revenue WA 79 - - 79 - - - - - 4513000 Total 1,812 19 201 90 340 1,095 67 - - 4530000 SLS WATER & W PWR 358900 Sales of Water & Water Power SG 5 0 1 0 1 2 0 0 - 4530000 Total 5 0 1 0 1 2 0 0 - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP CA 2 2 - - - - - - - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP IDU 1 - - - - - 1 - - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP OR 837 - 837 - - - - - - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP SG 1,074 16 287 85 149 476 61 0 - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP SO 3,167 72 878 243 411 1,386 175 1 - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP UT 1,426 - - - - 1,426 - - - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP WA 11 - - 11 - - - - - 4541000 RENTS - COMMON 301860 RENT FROM ELEC PROP WYP 14 - - - 14 - - - - 4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES CA 534 534 - - - - - - - 4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES IDU 164 - - - - - 164 - - 4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES OR 3,375 - 3,375 - - - - - - 4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES UT 2,413 - - - - 2,413 - - - 4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES WA 743 - - 743 - - - - - 4541000 RENTS - COMMON 301864 REVENUE - JOINT USE OF POLES WYP 322 - - - 322 - - - - 4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE OR 51 - 51 - - - - - - 4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE SG 3 0 1 0 0 1 0 0 - 4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE UT 4 - - - - 4 - - - 4541000 RENTS - COMMON 301866 JOINT USE SANCTIONS & FINES REVENUE WYP 4 - - - 4 - - - - 4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE IDU 0 - - - - - 0 - - 4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE OR 186 - 186 - - - - - - 4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE UT 221 - - - - 221 - - - 4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE WA 61 - - 61 - - - - - 4541000 RENTS - COMMON 301867 JOINT USE PROGRAM REIMBURSE REVENUE WYP 283 - - - 283 - - - - 4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE CA 0 0 - - - - - - - 4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE IDU 0 - - - - - 0 - - 4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE OR 55 - 55 - - - - - - 4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE UT 67 - - - - 67 - - - 4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE WA 12 - - 12 - - - - - 4541000 RENTS - COMMON 301869 UNCOLLECTIBLE REVENUE JOINT USE WYP 1 - - - 1 - - - - 4541000 RENTS - COMMON 301871 RENT REV - HYDRO SG 15 0 4 1 2 7 1 0 - 4541000 RENTS - COMMON 301871 RENT REV - HYDRO SO 19 0 5 1 2 8 1 0 - 4541000 RENTS - COMMON 301872 RENT REV - TRANS SG 187 3 50 15 26 83 11 0 - 4541000 RENTS - COMMON 301873 RENT REV - DIST SO 53 1 15 4 7 23 3 0 - 4541000 RENTS - COMMON 301874 RENT REV - GENERAL SO 0 0 0 0 0 0 0 0 - 4541000 RENTS - COMMON 301878 JOINT USE BACK RENT OR 0 - 0 - - - - - - 4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme CA 27 27 - - - - - - - 4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme IDU 2 - - - - - 2 - - 4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme OR 385 - 385 - - - - - - 4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme UT 166 - - - - 166 - - - 4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme WA 191 - - 191 - - - - - 4541000 RENTS - COMMON 301879 Joint Use Contracted Program Reimburseme WYP 52 - - - 52 - - - - 4541000 Total 16,131 656 6,129 1,368 1,275 6,283 419 1 - 4543000 MCI FOGWIRE REVENUES 301863 MCI FIBER OPTIC GROUND WIRE REVENUES SG 3,357 50 897 264 467 1,488 190 1 - 4543000 Total 3,357 50 897 264 467 1,488 190 1 - 4545000 VERT BRIDGE REVENUES 367222 Joint Use - Vertical Bridge Applic Fee SG 6 0 2 0 1 3 0 0 - 4545000 Total 6 0 2 0 1 3 0 0 - 4561100 Other Wheeling Rev 301953 Ancillary Rev Sch 6-Supp (C&T)SG 2,911 43 778 229 405 1,290 165 1 - 4561100 Other Wheeling Rev 301963 Ancil Revenue Sch 2-Reactive (C&T)SG 4,571 68 1,221 360 636 2,026 259 2 - 4561100 Other Wheeling Rev 301966 Primary Delivery and Distribution Sub Ch SG 423 6 113 33 59 187 24 0 - 4561100 Other Wheeling Rev 301967 Ancillary Revenue Sch 1 - Scheduling SG 3,111 46 831 245 433 1,379 176 1 - 4561100 Other Wheeling Rev 301969 Ancillary Revenue Sch 3 - Reg&Freq (C&T)SG 1,963 29 524 155 273 870 111 1 - 4561100 Other Wheeling Rev 301973 Ancillary Revenue Sch 5&6-Spin&Supp (C&T SG 3,047 45 814 240 424 1,350 172 1 - 4561100 Other Wheeling Rev 301974 Ancil Revenue Sch 3a-Regulation (C&T)SG 4,628 69 1,237 364 644 2,051 262 2 - 4561100 Other Wheeling Rev 302082 I/C Anc Rev Sch 1-Scheduling-Nevada Pwr SG 4 0 1 0 0 2 0 0 - 4561100 Other Wheeling Rev 302092 I/C Anc Rev Sch 2-Reactive-Nevada Pwr SG 7 0 2 1 1 3 0 0 - 4561100 Other Wheeling Rev 302831 I/C Other Wheeling Revenue-Sierra Pac SG 36 1 10 3 5 16 2 0 - 3 of 4 Electric Operations Revenue (Actuals)Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4561100 Other Wheeling Rev 302901 USE OF FACILITY REVENUE SG 744 11 199 59 103 330 42 0 - 4561100 Other Wheeling Rev 302981 Transmission Resales to Other Parties SG 11 0 3 1 1 5 1 0 - 4561100 Other Wheeling Rev 302982 Transmission Rev-Unreserved Use Charges SG 7,376 110 1,971 581 1,026 3,269 417 3 - 4561100 Other Wheeling Rev 302983 Transmission Revenue - Deferral Fees SG 226 3 60 18 31 100 13 0 - 4561100 Total 29,057 432 7,765 2,288 4,040 12,877 1,644 11 - 4561910 S/T FIRM WHEEL REV 301926 SHORT TERM FIRM WHEELING SG 6,144 91 1,642 484 854 2,723 348 2 - 4561910 Total 6,144 91 1,642 484 854 2,723 348 2 - 4561920 L/T FIRM WHEEL REV 301912 POST-MERGER FIRM WHEELING SG 19,347 287 5,170 1,523 2,690 8,574 1,095 8 - 4561920 L/T FIRM WHEEL REV 301916 PRE-MERGER FIRM WHEELING SG 7,843 116 2,096 618 1,091 3,476 444 3 - 4561920 L/T FIRM WHEEL REV 301917 PRE-MERGER FIRM WHEELING SG 31,267 464 8,355 2,462 4,348 13,856 1,769 12 - 4561920 L/T FIRM WHEEL REV 302961 TRANSM CAPACITY RE-ASSIGNMENT REVENUESG 1 0 0 0 0 0 0 0 - 4561920 L/T FIRM WHEEL REV 302962 TRANSM CAPACITY RE-ASSIGNMENT CONTRA REVSG (1) (0) (0) (0) (0) (0) (0) (0) - 4561920 L/T FIRM WHEEL REV 302980 Transmisson Point-to-Point Revenue SG 57,670 857 15,411 4,541 8,019 25,557 3,263 22 - 4561920 Total 116,126 1,725 31,033 9,144 16,148 51,462 6,570 45 - 4561930 NON-FIRM WHEEL REV 301922 NON-FIRM WHEELING REVENUE SE 33,177 479 8,390 2,471 5,169 14,589 2,066 13 - 4561930 NON-FIRM WHEEL REV 302822 I/C Non-Firm Wheeling Revenue-Nevada Pwr SE 167 2 42 12 26 74 10 0 - 4561930 Total 33,344 481 8,432 2,484 5,195 14,663 2,077 13 - 4561990 TRANSMN REV REFUND 301913 Transmission Tariff True-up SG 2,476 37 662 195 344 1,097 140 1 - 4561990 Total 2,476 37 662 195 344 1,097 140 1 - 4562100 USE OF FACIL REV 301911 "INCOME FROM FISH, WILDLIFE"SG 11 0 3 1 1 5 1 0 - 4562100 Total 11 0 3 1 1 5 1 0 - 4562300 MISC OTHER REV 301900 ELECTRIC INCOME OTHER UT 24 - - - - 24 - - - 4562300 MISC OTHER REV 301900 ELECTRIC INCOME OTHER WYU 0 - - - 0 - - - - 4562300 MISC OTHER REV 301915 OTHER ELEC REV - MISC IDU 31 - - - - - 31 - - 4562300 MISC OTHER REV 301915 OTHER ELEC REV - MISC SG 1,847 27 494 145 257 818 104 1 - 4562300 MISC OTHER REV 301939 Estimated Other Electric Revenue SG (5) (0) (1) (0) (1) (2) (0) (0) - 4562300 MISC OTHER REV 301940 FLYASH & BY-PRODUCT SALES OTHER (1,700) - - - - - - - (1,700) 4562300 MISC OTHER REV 301940 FLYASH & BY-PRODUCT SALES SG 15,542 231 4,153 1,224 2,161 6,888 879 6 - 4562300 MISC OTHER REV 301949 THIRD PARTY TRN O&M REV SG 218 3 58 17 30 96 12 0 - 4562300 MISC OTHER REV 301951 NON-WHEELING SYS REV SG 215 3 58 17 30 95 12 0 - 4562300 MISC OTHER REV 301955 OTHER REV WY REG KENNECOTT WYP 187 - - - 187 - - - - 4562300 MISC OTHER REV 301958 Wind-based Ancillary Services Estimate SG (734) (11) (196) (58) (102) (325) (42) (0) - 4562300 MISC OTHER REV 301959 Wind-based Ancillary Services/Revenue SG 1,017 15 272 80 141 451 58 0 - 4562300 MISC OTHER REV 302071 I/C Transmission O&M Revenue-Sierra Pac SG 7 0 2 1 1 3 0 0 - 4562300 MISC OTHER REV 361000 STEAM SALES SG 999 15 267 79 139 443 57 0 - 4562300 MISC OTHER REV 374400 Timber Sales - Utility Property SG 1,022 15 273 80 142 453 58 0 - 4562300 Total 18,671 299 5,379 1,585 2,986 8,944 1,170 8 (1,700) 4562310 EIM - MISCELLANEOUS 308001 EIM Rev-Forecasting Fee: Pac to TC SG 16 0 4 1 2 7 1 0 - 4562310 Total 16 0 4 1 2 7 1 0 - 4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES SG 1 0 0 0 0 0 0 0 - 4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES SO 102 2 28 8 13 45 6 0 - 4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES UT 344 - - - - 344 - - - 4562400 M&S INVENTORY SALES 362950 M&S INVENTORY SALES WYP 24 - - - 24 - - - - 4562400 Total 471 2 28 8 38 389 6 0 - 4562500 M&S INV COST OF SALE 514950 M&S INVENTORY COST OF SALES UT (298) - - - - (298) - - - 4562500 Total (298) - - - - (298) - - - 4562700 RNW ENRGY CRDT SALES 301943 Renewable Energy Credit Sales-Deferral SG (1,054) (16) (282) (83) (147) (467) (60) (0) - 4562700 RNW ENRGY CRDT SALES 301944 Renewable Energy Credit Sales-Estimate SG (344) (5) (92) (27) (48) (152) (19) (0) - 4562700 RNW ENRGY CRDT SALES 301945 Renewable Energy Credit Sales SG 6,793 101 1,815 535 945 3,011 384 3 - 4562700 RNW ENRGY CRDT SALES 352943 Renwbl En Cr Sls-Amt OTHER 1,524 - - - - - - - 1,524 4562700 RNW ENRGY CRDT SALES 352950 REC Sales - Wind Wake Loss Indemnity SG 29 0 8 2 4 13 2 0 - 4562700 RNW ENRGY CRDT SALES 354943 REC Sales - Pryor Mtn - Deferral OTHER 505 - - - - - - - 505 4562700 RNW ENRGY CRDT SALES 354945 REC Sales - Blue Sky Program - Actual OTHER 6,830 - - - - - - - 6,830 4562700 Total 14,284 81 1,450 427 754 2,404 307 2 8,859 4562800 CA GHG Emission Allo 352001 CA GHG Allowance Revenues OTHER 15,563 - - - - - - - 15,563 4562800 CA GHG Emission Allo 352002 CA GHG Allowance Revenues - Deferral OTHER (15,563) - - - - - - - (15,563) 4562800 CA GHG Emission Allo 352003 CA GHG Allowance Revenues – Amortz OTHER 11,913 - - - - - - - 11,913 4562800 CA GHG Emission Allo 352004 CA GHG Allow Revenues - SOMAH Amortz OTHER 72 - - - - - - - 72 4562800 Total 11,985 - - - - - - - 11,985 4563500 Oth Elec Rev-Def Trn 305991 FERC Transmission Refund-Amortz OR 4,075 - 4,075 - - - - - - 4563500 Total 4,075 - 4,075 - - - - - - Grand Total 5,666,433 111,472 1,410,897 442,408 682,824 2,507,280 344,903 13,738 152,911 4 of 4 B2. O&M EXPENSE Operations & Maintenance Expense (Actuals) Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Group CodeSecondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 5000000 OPER SUPV & ENG STEX Steam O&M Expense SG 13,299 198 3,554 1,047 1,849 5,893 752 5 - 5000000 Total 13,299 198 3,554 1,047 1,849 5,893 752 5 - 5001000 OPER SUPV & ENG STEX Steam O&M Expense SG 322 5 86 25 45 143 18 0 - 5001000 Total 322 5 86 25 45 143 18 0 - 5010000 FUEL CONSUMED NPCX Net Power Cost Expense SE 2,972 43 752 221 463 1,307 185 1 - 5010000 Total 2,972 43 752 221 463 1,307 185 1 - 5011000 FUEL CONSUMED-COAL NPCX Net Power Cost Expense SE 577,518 8,335 146,039 43,015 89,979 253,952 35,966 231 - 5011000 Total 577,518 8,335 146,039 43,015 89,979 253,952 35,966 231 - 5011200 FUEL - OVRBDN AMORT STEX Steam O&M Expense IDU 191 - - - - - 191 - - 5011200 FUEL - OVRBDN AMORT STEX Steam O&M Expense WYP 574 - - - 574 - - - - 5011200 Total 764 - - - 574 - 191 - - 5011300 FUEL-COAL DC UMWA PE STEX Steam O&M Expense SE 2,845 41 719 212 443 1,251 177 1 - 5011300 Total 2,845 41 719 212 443 1,251 177 1 - 5011500 FUEL REG CST DFRL AM STEX Steam O&M Expense SE 466 7 118 35 73 205 29 0 - 5011500 Total 466 7 118 35 73 205 29 0 - 5012000 FUEL HAND-COAL STEX Steam O&M Expense SE 7,727 112 1,954 576 1,204 3,398 481 3 - 5012000 Total 7,727 112 1,954 576 1,204 3,398 481 3 - 5013000 START UP FUEL - GAS NPCX Net Power Cost Expense SE 1,232 18 312 92 192 542 77 0 - 5013000 Total 1,232 18 312 92 192 542 77 0 - 5013500 FUEL CONSUMED-GAS NPCX Net Power Cost Expense SE 48,644 702 12,301 3,623 7,579 21,390 3,029 19 - 5013500 Total 48,644 702 12,301 3,623 7,579 21,390 3,029 19 - 5014000 FUEL CONSUMED-DIESEL NPCX Net Power Cost Expense SE 3 0 1 0 0 1 0 0 - 5014000 Total 3 0 1 0 0 1 0 0 - 5014500 START UP FUEL-DIESEL NPCX Net Power Cost Expense SE 7,184 104 1,817 535 1,119 3,159 447 3 - 5014500 Total 7,184 104 1,817 535 1,119 3,159 447 3 - 5015000 FUEL CONS-RES DISP NPCX Net Power Cost Expense SE 94 1 24 7 15 41 6 0 - 5015000 Total 94 1 24 7 15 41 6 0 - 5015100 ASH & ASH BYPRD SALE NPCX Net Power Cost Expense SE 1 0 0 0 0 0 0 0 - 5015100 Total 1 0 0 0 0 0 0 0 - 5020000 STEAM EXPENSES STEX Steam O&M Expense SG 44,611 663 11,922 3,513 6,203 19,770 2,524 17 - 5020000 Total 44,611 663 11,922 3,513 6,203 19,770 2,524 17 - 5022000 STM EXP - FLYASH STEX Steam O&M Expense SG 5,191 77 1,387 409 722 2,300 294 2 - 5022000 Total 5,191 77 1,387 409 722 2,300 294 2 - 5023000 STM EXP BOTTOM ASH STEX Steam O&M Expense SG 548 8 146 43 76 243 31 0 - 5023000 Total 548 8 146 43 76 243 31 0 - 5024000 STM EXP SCRUBBER STEX Steam O&M Expense SG 12,106 180 3,235 953 1,683 5,365 685 5 - 5024000 Total 12,106 180 3,235 953 1,683 5,365 685 5 - 5029000 STM EXP - OTHER STEX Steam O&M Expense SG 18,760 279 5,013 1,477 2,609 8,314 1,061 7 - 5029000 Total 18,760 279 5,013 1,477 2,609 8,314 1,061 7 - 5030000 STEAM FRM OTH SRCS NPCX Net Power Cost Expense SE 6,038 87 1,527 450 941 2,655 376 2 - 5030000 Total 6,038 87 1,527 450 941 2,655 376 2 - 5050000 ELECTRIC EXPENSES STEX Steam O&M Expense SG 706 10 189 56 98 313 40 0 - 5050000 Total 706 10 189 56 98 313 40 0 - 5051000 ELEC EXP GENERAL STEX Steam O&M Expense SG 21 0 5 2 3 9 1 0 - 5051000 Total 21 0 5 2 3 9 1 0 - 5060000 MISC STEAM PWR EXP STEX Steam O&M Expense SG 52,148 775 13,936 4,106 7,251 23,110 2,950 20 - 5060000 Total 52,148 775 13,936 4,106 7,251 23,110 2,950 20 - 5061000 MISC STM EXP - CON STEX Steam O&M Expense SG 1,555 23 416 122 216 689 88 1 - 5061000 Total 1,555 23 416 122 216 689 88 1 - 5061100 MISC STM EXP PLCLU STEX Steam O&M Expense SG 1,588 24 424 125 221 704 90 1 - 5061100 Total 1,588 24 424 125 221 704 90 1 - 5061200 MISC STM EXP UNMTG STEX Steam O&M Expense SG 21 0 6 2 3 9 1 0 - 5061200 Total 21 0 6 2 3 9 1 0 - 5061300 MISC STM EXP COMPT STEX Steam O&M Expense SG 472 7 126 37 66 209 27 0 - 5061300 Total 472 7 126 37 66 209 27 0 - 5061400 MISC STM EXP OFFIC STEX Steam O&M Expense SG 1,722 26 460 136 239 763 97 1 - 5061400 Total 1,722 26 460 136 239 763 97 1 - 5061500 MISC STM EXP COMM STEX Steam O&M Expense SG 129 2 34 10 18 57 7 0 - 5061500 Total 129 2 34 10 18 57 7 0 - 5061600 MISC STM EXP FIRE STEX Steam O&M Expense SG 3 0 1 0 0 1 0 0 - 5061600 Total 3 0 1 0 0 1 0 0 - 5062000 MISC STM - ENVRMNT STEX Steam O&M Expense SG 3,253 48 869 256 452 1,442 184 1 - 5062000 Total 3,253 48 869 256 452 1,442 184 1 - 5063000 MISC STEAM JVA CR STEX Steam O&M Expense SG (41,661) (619) (11,133) (3,280) (5,793) (18,462) (2,357) (16) - 5063000 Total (41,661) (619) (11,133) (3,280) (5,793) (18,462) (2,357) (16) - 5064000 MISC STM EXP RCRT STEX Steam O&M Expense SG 30 0 8 2 4 13 2 0 - 5064000 Total 30 0 8 2 4 13 2 0 - 5065000 MISC STM EXP - SEC STEX Steam O&M Expense SG 595 9 159 47 83 264 34 0 - 5065000 Total 595 9 159 47 83 264 34 0 - 5066000 MISC STM EXP -SFTY STEX Steam O&M Expense SG 622 9 166 49 86 276 35 0 - 5066000 Total 622 9 166 49 86 276 35 0 - 5067000 MISC STM EXP TRNNG STEX Steam O&M Expense SG 4,070 60 1,088 320 566 1,804 230 2 - 5067000 Total 4,070 60 1,088 320 566 1,804 230 2 - 5069000 MISC STM EXP WTSPY STEX Steam O&M Expense SG 7,274 108 1,944 573 1,011 3,224 412 3 - 5069000 Total 7,274 108 1,944 573 1,011 3,224 412 3 - 5069900 MISC STM EXP MISC STEX Steam O&M Expense SG 3,695 55 987 291 514 1,637 209 1 - 5069900 Total 3,695 55 987 291 514 1,637 209 1 - 5070000 RENTS (STEAM GEN)STEX Steam O&M Expense SG 413 6 110 33 57 183 23 0 - 5070000 Total 413 6 110 33 57 183 23 0 - 5100000 MNT SUPERV & ENG STEX Steam O&M Expense SG 1,501 22 401 118 209 665 85 1 - 5100000 Total 1,501 22 401 118 209 665 85 1 - 5101000 MNTNCE SUPVSN &ENG STEX Steam O&M Expense SG 3,439 51 919 271 478 1,524 195 1 - 5101000 Total 3,439 51 919 271 478 1,524 195 1 - 5110000 MNT OF STRUCTURES STEX Steam O&M Expense SG 1,588 24 424 125 221 704 90 1 - 5110000 Total 1,588 24 424 125 221 704 90 1 - 5111000 MNT OF STRUCTURES STEX Steam O&M Expense SG 4,864 72 1,300 383 676 2,156 275 2 - 5111000 Total 4,864 72 1,300 383 676 2,156 275 2 - 5111100 MNT STRCT PMP PLNT STEX Steam O&M Expense SG 895 13 239 70 124 397 51 0 - 5111100 Total 895 13 239 70 124 397 51 0 - 5111200 MNT STRCT WASTE WT STEX Steam O&M Expense SG 1,100 16 294 87 153 488 62 0 - 5111200 Total 1,100 16 294 87 153 488 62 0 - 5112000 STRUCTURAL SYSTEMS STEX Steam O&M Expense SG 8,537 127 2,281 672 1,187 3,783 483 3 - 5112000 Total 8,537 127 2,281 672 1,187 3,783 483 3 - 5114000 MNT OF STRCT CATH STEX Steam O&M Expense SG 17 0 5 1 2 8 1 0 - 5114000 Total 17 0 5 1 2 8 1 0 - 5116000 MNT STRCT DAM RIVR STEX Steam O&M Expense SG 178 3 48 14 25 79 10 0 - 5116000 Total 178 3 48 14 25 79 10 0 - 5117000 MNT STRCT FIRE PRT STEX Steam O&M Expense SG 1,721 26 460 135 239 763 97 1 - 5117000 Total 1,721 26 460 135 239 763 97 1 - 5118000 MNT STRCT-GROUNDS STEX Steam O&M Expense SG 599 9 160 47 83 266 34 0 - 5118000 Total 599 9 160 47 83 266 34 0 - 5119000 MNT OF STRCT-HVAC STEX Steam O&M Expense SG 1,552 23 415 122 216 688 88 1 - 5119000 Total 1,552 23 415 122 216 688 88 1 - 5119900 MNT OF STRCT-MISC STEX Steam O&M Expense SG 915 14 244 72 127 405 52 0 - 5119900 Total 915 14 244 72 127 405 52 0 - 5120000 MANT OF BOILR PLNT STEX Steam O&M Expense SG 7,958 118 2,127 627 1,107 3,526 450 3 - 5120000 Total 7,958 118 2,127 627 1,107 3,526 450 3 - 5121000 MNT BOILR-AIR HTR STEX Steam O&M Expense SG 12,503 186 3,341 984 1,739 5,541 707 5 - 5121000 Total 12,503 186 3,341 984 1,739 5,541 707 5 - Operations & Maintenance Expense (Actuals) Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Group CodeSecondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 5121100 MNT BOILR-CHEM FD STEX Steam O&M Expense SG 166 2 44 13 23 73 9 0 - 5121100 Total 166 2 44 13 23 73 9 0 - 5121200 MNT BOILR-CL HANDL STEX Steam O&M Expense SG 4,202 62 1,123 331 584 1,862 238 2 - 5121200 Total 4,202 62 1,123 331 584 1,862 238 2 - 5121400 MNT BOIL-DEMINERLZ STEX Steam O&M Expense SG 358 5 96 28 50 159 20 0 - 5121400 Total 358 5 96 28 50 159 20 0 - 5121500 MNT BOIL-EXTRC STM STEX Steam O&M Expense SG 450 7 120 35 63 200 25 0 - 5121500 Total 450 7 120 35 63 200 25 0 - 5121600 MNT BOILR-FLYASH STEX Steam O&M Expense SG 3,625 54 969 285 504 1,606 205 1 - 5121600 Total 3,625 54 969 285 504 1,606 205 1 - 5121700 MNT BOIL-FUEL OIL STEX Steam O&M Expense SG 643 10 172 51 89 285 36 0 - 5121700 Total 643 10 172 51 89 285 36 0 - 5121800 MNT BOIL-FEEDWATR STEX Steam O&M Expense SG 5,449 81 1,456 429 758 2,415 308 2 - 5121800 Total 5,449 81 1,456 429 758 2,415 308 2 - 5121900 MNT BOIL-FRZ PRTEC STEX Steam O&M Expense SG 23 0 6 2 3 10 1 0 - 5121900 Total 23 0 6 2 3 10 1 0 - 5122000 MNT BOILR-AUX SYST STEX Steam O&M Expense SG 909 14 243 72 126 403 51 0 - 5122000 Total 909 14 243 72 126 403 51 0 - 5122100 MNT BOILR-MAIN STM STEX Steam O&M Expense SG 2,429 36 649 191 338 1,076 137 1 - 5122100 Total 2,429 36 649 191 338 1,076 137 1 - 5122200 MNT BOIL-PLVRZD CL STEX Steam O&M Expense SG 6,988 104 1,867 550 972 3,097 395 3 - 5122200 Total 6,988 104 1,867 550 972 3,097 395 3 - 5122300 MNT BOIL-PRECIP/BAG STEX Steam O&M Expense SG 2,130 32 569 168 296 944 120 1 - 5122300 Total 2,130 32 569 168 296 944 120 1 - 5122400 MNT BOIL-PRTRT WTR STEX Steam O&M Expense SG 379 6 101 30 53 168 21 0 - 5122400 Total 379 6 101 30 53 168 21 0 - 5122500 MNT BOIL-RV OSMSIS STEX Steam O&M Expense SG 157 2 42 12 22 70 9 0 - 5122500 Total 157 2 42 12 22 70 9 0 - 5122600 MNT BOIL-RHEAT ST STEX Steam O&M Expense SG 639 9 171 50 89 283 36 0 - 5122600 Total 639 9 171 50 89 283 36 0 - 5122800 MNT BOIL-SOOTBLWG STEX Steam O&M Expense SG 2,389 35 638 188 332 1,059 135 1 - 5122800 Total 2,389 35 638 188 332 1,059 135 1 - 5122900 MNT BOILR-SCRUBBER STEX Steam O&M Expense SG 7,316 109 1,955 576 1,017 3,242 414 3 - 5122900 Total 7,316 109 1,955 576 1,017 3,242 414 3 - 5123000 MNT BOILR-BOTM ASH STEX Steam O&M Expense SG 2,385 35 637 188 332 1,057 135 1 - 5123000 Total 2,385 35 637 188 332 1,057 135 1 - 5123100 MNT BOIL-WTR TRTMT STEX Steam O&M Expense SG 490 7 131 39 68 217 28 0 - 5123100 Total 490 7 131 39 68 217 28 0 - 5123200 MNT BOIL-CNTL SUPT STEX Steam O&M Expense SG 237 4 63 19 33 105 13 0 - 5123200 Total 237 4 63 19 33 105 13 0 - 5123300 MAINT GEO GATH SYS STEX Steam O&M Expense SG 174 3 46 14 24 77 10 0 - 5123300 Total 174 3 46 14 24 77 10 0 - 5123400 MAINT OF BOILERS STEX Steam O&M Expense SG 3,200 48 855 252 445 1,418 181 1 - 5123400 Total 3,200 48 855 252 445 1,418 181 1 - 5124000 MNT BOILR-CONTROLS STEX Steam O&M Expense SG 1,100 16 294 87 153 487 62 0 - 5124000 Total 1,100 16 294 87 153 487 62 0 - 5125000 MNT BOILER-DRAFT STEX Steam O&M Expense SG 3,338 50 892 263 464 1,479 189 1 - 5125000 Total 3,338 50 892 263 464 1,479 189 1 - 5126000 MNT BOILR-FIRESIDE STEX Steam O&M Expense SG 1,668 25 446 131 232 739 94 1 - 5126000 Total 1,668 25 446 131 232 739 94 1 - 5127000 MNT BLR-BEARNG WTR STEX Steam O&M Expense SG 356 5 95 28 50 158 20 0 - 5127000 Total 356 5 95 28 50 158 20 0 - 5128000 MNT BOILR WTR/STMD STEX Steam O&M Expense SG 9,818 146 2,624 773 1,365 4,351 555 4 - 5128000 Total 9,818 146 2,624 773 1,365 4,351 555 4 - 5129000 MNT BOIL-COMP AIR STEX Steam O&M Expense SG 877 13 234 69 122 389 50 0 - 5129000 Total 877 13 234 69 122 389 50 0 - 5129900 MAINT BOILER-MISC STEX Steam O&M Expense SG 5,200 77 1,390 409 723 2,304 294 2 - 5129900 Total 5,200 77 1,390 409 723 2,304 294 2 - 5130000 MAINT ELEC PLANT STEX Steam O&M Expense SG 3,758 56 1,004 296 523 1,665 213 1 - 5130000 Total 3,758 56 1,004 296 523 1,665 213 1 - 5131000 MAINT ELEC AC STEX Steam O&M Expense SG 25,514 379 6,818 2,009 3,548 11,307 1,443 10 - 5131000 MAINT ELEC AC STEX Steam O&M Expense SG 93 1 25 7 13 41 5 0 - 5131000 Total 25,607 380 6,843 2,016 3,561 11,348 1,449 10 - 5131100 MAINT/LUBE-OIL SYS STEX Steam O&M Expense SG 783 12 209 62 109 347 44 0 - 5131100 Total 783 12 209 62 109 347 44 0 - 5131300 MAINT/PREVENT ROUT STEX Steam O&M Expense SG 8 0 2 1 1 3 0 0 - 5131300 Total 8 0 2 1 1 3 0 0 - 5131400 MAINT/MAIN TURBINE STEX Steam O&M Expense SG 7,084 105 1,893 558 985 3,139 401 3 - 5131400 Total 7,084 105 1,893 558 985 3,139 401 3 - 5132000 MAINT ALARMS/INFO STEX Steam O&M Expense SG 2,085 31 557 164 290 924 118 1 - 5132000 Total 2,085 31 557 164 290 924 118 1 - 5133000 MAINT/AIR-COOL-CON STEX Steam O&M Expense SG 77 1 20 6 11 34 4 0 - 5133000 Total 77 1 20 6 11 34 4 0 - 5134000 MAINT/COMPNT COOL STEX Steam O&M Expense SG 247 4 66 19 34 109 14 0 - 5134000 Total 247 4 66 19 34 109 14 0 - 5135000 MAINT/COMPNT AUXIL STEX Steam O&M Expense SG 1,191 18 318 94 166 528 67 0 - 5135000 Total 1,191 18 318 94 166 528 67 0 - 5137000 MAINT-COOLING TOWR STEX Steam O&M Expense SG 1,835 27 491 145 255 813 104 1 - 5137000 Total 1,835 27 491 145 255 813 104 1 - 5138000 MAINT-CIRCUL WATER STEX Steam O&M Expense SG 2,481 37 663 195 345 1,099 140 1 - 5138000 Total 2,481 37 663 195 345 1,099 140 1 - 5139000 MAINT-ELECT - DC STEX Steam O&M Expense SG 276 4 74 22 38 122 16 0 - 5139000 Total 276 4 74 22 38 122 16 0 - 5139900 MNT ELEC PLT-MISC STEX Steam O&M Expense SG 160 2 43 13 22 71 9 0 - 5139900 Total 160 2 43 13 22 71 9 0 - 5140000 MAINT MISC STM PLN STEX Steam O&M Expense SG 2,252 33 602 177 313 998 127 1 - 5140000 Total 2,252 33 602 177 313 998 127 1 - 5141000 MISC STM-COMP AIR STEX Steam O&M Expense SG 854 13 228 67 119 378 48 0 - 5141000 Total 854 13 228 67 119 378 48 0 - 5142000 MISC STM PLT-CONSU STEX Steam O&M Expense SG 581 9 155 46 81 258 33 0 - 5142000 Total 581 9 155 46 81 258 33 0 - 5144000 MISC STM PLNT-LAB STEX Steam O&M Expense SG 406 6 108 32 56 180 23 0 - 5144000 Total 406 6 108 32 56 180 23 0 - 5145000 MAINT MISC-SM TOOL STEX Steam O&M Expense SG 1,153 17 308 91 160 511 65 0 - 5145000 Total 1,153 17 308 91 160 511 65 0 - 5146000 MAINT/PAGING SYS STEX Steam O&M Expense SG 179 3 48 14 25 80 10 0 - 5146000 Total 179 3 48 14 25 80 10 0 - 5147000 MAINT/PLANT EQUIP STEX Steam O&M Expense SG 1,271 19 340 100 177 563 72 0 - 5147000 Total 1,271 19 340 100 177 563 72 0 - 5148000 MAINT/PLT-VEHICLES STEX Steam O&M Expense SG 2,726 40 728 215 379 1,208 154 1 - 5148000 Total 2,726 40 728 215 379 1,208 154 1 - 5149000 MAINT MISC-OTHER STEX Steam O&M Expense SG 930 14 249 73 129 412 53 0 - 5149000 Total 930 14 249 73 129 412 53 0 - 5149500 MAINT STM PLT-ENV AM STEX Steam O&M Expense SG 2,851 42 762 224 396 1,263 161 1 - 5149500 Total 2,851 42 762 224 396 1,263 161 1 - 5350000 OPER SUPERV & ENG HYEX Hydro O&M Expense SG-P 8,994 134 2,404 708 1,251 3,986 509 3 - 5350000 OPER SUPERV & ENG HYEX Hydro O&M Expense SG-U 2,951 44 789 232 410 1,308 167 1 - 5350000 Total 11,945 177 3,192 941 1,661 5,294 676 5 - 5360000 WATER FOR POWER HYEX Hydro O&M Expense SG-P 342 5 91 27 48 152 19 0 - Operations & Maintenance Expense (Actuals) Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Group CodeSecondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 5360000 Total 342 5 91 27 48 152 19 0 - 5370000 HYDRAULIC EXPENSES HYEX Hydro O&M Expense SG-P 2,835 42 758 223 394 1,256 160 1 - 5370000 Total 2,835 42 758 223 394 1,256 160 1 - 5371000 HYDRO/FISH & WILD HYEX Hydro O&M Expense SG-P 551 8 147 43 77 244 31 0 - 5371000 HYDRO/FISH & WILD HYEX Hydro O&M Expense SG-U 136 2 36 11 19 60 8 0 - 5371000 Total 687 10 184 54 95 304 39 0 - 5372000 HYDRO/HATCHERY EXP HYEX Hydro O&M Expense SG-P 110 2 29 9 15 49 6 0 - 5372000 Total 110 2 29 9 15 49 6 0 - 5374000 HYDRO/OTH REC FAC HYEX Hydro O&M Expense SG-P 226 3 60 18 31 100 13 0 - 5374000 HYDRO/OTH REC FAC HYEX Hydro O&M Expense SG-U 31 0 8 2 4 14 2 0 - 5374000 Total 257 4 69 20 36 114 15 0 - 5379000 HYDRO EXPENSE-OTH HYEX Hydro O&M Expense SG-P 521 8 139 41 72 231 29 0 - 5379000 HYDRO EXPENSE-OTH HYEX Hydro O&M Expense SG-U 135 2 36 11 19 60 8 0 - 5379000 Total 656 10 175 52 91 291 37 0 - 5390000 MSC HYD PWR GEN EX HYEX Hydro O&M Expense SG-P 12,607 187 3,369 993 1,753 5,587 713 5 - 5390000 MSC HYD PWR GEN EX HYEX Hydro O&M Expense SG-U 7,230 107 1,932 569 1,005 3,204 409 3 - 5390000 Total 19,836 295 5,301 1,562 2,758 8,791 1,122 8 - 5400000 RENTS (HYDRO GEN)HYEX Hydro O&M Expense SG-P 1,971 29 527 155 274 873 112 1 - 5400000 RENTS (HYDRO GEN)HYEX Hydro O&M Expense SG-U (130) (2) (35) (10) (18) (58) (7) (0) - 5400000 Total 1,841 27 492 145 256 816 104 1 - 5410000 MNT SUPERV & ENG HYEX Hydro O&M Expense SG-P 0 0 0 0 0 0 0 0 - 5410000 Total 0 0 0 0 0 0 0 0 - 5420000 MAINT OF STRUCTURE HYEX Hydro O&M Expense SG-P 737 11 197 58 102 327 42 0 - 5420000 MAINT OF STRUCTURE HYEX Hydro O&M Expense SG-U 15 0 4 1 2 7 1 0 - 5420000 Total 752 11 201 59 105 333 43 0 - 5430000 MNT DAMS & WTR SYS HYEX Hydro O&M Expense SG-P 937 14 250 74 130 415 53 0 - 5430000 MNT DAMS & WTR SYS HYEX Hydro O&M Expense SG-U 318 5 85 25 44 141 18 0 - 5430000 Total 1,255 19 335 99 174 556 71 0 - 5440000 MAINT OF ELEC PLNT HYEX Hydro O&M Expense SG-U 108 2 29 9 15 48 6 0 - 5440000 Total 108 2 29 9 15 48 6 0 - 5441000 PRIME MOVERS & GEN HYEX Hydro O&M Expense SG-P 717 11 192 56 100 318 41 0 - 5441000 PRIME MOVERS & GEN HYEX Hydro O&M Expense SG-U 113 2 30 9 16 50 6 0 - 5441000 Total 829 12 222 65 115 368 47 0 - 5442000 ACCESS ELEC EQUIP HYEX Hydro O&M Expense SG-P 667 10 178 53 93 296 38 0 - 5442000 ACCESS ELEC EQUIP HYEX Hydro O&M Expense SG-U 93 1 25 7 13 41 5 0 - 5442000 Total 760 11 203 60 106 337 43 0 - 5450000 MNT MISC HYDRO PLT HYEX Hydro O&M Expense SG-P 12 0 3 1 2 5 1 0 - 5450000 Total 12 0 3 1 2 5 1 0 - 5451000 MNT-FISH/WILDLIFE HYEX Hydro O&M Expense SG-P 875 13 234 69 122 388 50 0 - 5451000 Total 875 13 234 69 122 388 50 0 - 5454000 MAINT-OTH REC FAC HYEX Hydro O&M Expense 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 HYEX Hydro O&M Expense SG-P 594 9 159 47 83 263 34 0 - 5455000 MAINT-RDS/TRAIL/BR HYEX Hydro O&M Expense SG-U 478 7 128 38 66 212 27 0 - 5455000 Total 1,072 16 286 84 149 475 61 0 - 5459000 MAINT HYDRO-OTHER HYEX Hydro O&M Expense SG (7,385) (110) (1,974) (581) (1,027) (3,273) (418) (3) - 5459000 MAINT HYDRO-OTHER HYEX Hydro O&M Expense SG-P 1,498 22 400 118 208 664 85 1 - 5459000 MAINT HYDRO-OTHER HYEX Hydro O&M Expense SG-U 450 7 120 35 63 199 25 0 - 5459000 Total (5,438) (81) (1,453) (428) (756) (2,410) (308) (2) - 5459500 MAINT OF HYDRO PLT-E HYEX Hydro O&M Expense SG-P 208 3 56 16 29 92 12 0 - 5459500 Total 208 3 56 16 29 92 12 0 - 5460000 OPER SUPERV & ENG OPEX Other Production O&M Expense SG 470 7 126 37 65 208 27 0 - 5460000 Total 470 7 126 37 65 208 27 0 - 5471000 NATURAL GAS NPCX Net Power Cost Expense SE 562,162 8,114 142,156 41,871 87,587 247,200 35,010 225 - 5471000 Total 562,162 8,114 142,156 41,871 87,587 247,200 35,010 225 - 5480000 GENERATION EXP OPEX Other Production O&M Expense SG 21,751 323 5,812 1,713 3,024 9,639 1,231 8 - 5480000 Total 21,751 323 5,812 1,713 3,024 9,639 1,231 8 - 5490000 MIS OTH PWR GEN EX OPEX Other Production O&M Expense OR 56 - 56 - - - - - - 5490000 MIS OTH PWR GEN EX OPEX Other Production O&M Expense SG 9,900 147 2,646 780 1,377 4,387 560 4 - 5490000 Total 9,956 147 2,702 780 1,377 4,387 560 4 - 5500000 RENTS (OTHER GEN)OPEX Other Production O&M Expense OR 376 - 376 - - - - - - 5500000 RENTS (OTHER GEN)OPEX Other Production O&M Expense SG 10,834 161 2,895 853 1,506 4,801 613 4 - 5500000 Total 11,209 161 3,271 853 1,506 4,801 613 4 - 5520000 MAINT OF STRUCTURE OPEX Other Production O&M Expense SG 3,017 45 806 238 420 1,337 171 1 - 5520000 Total 3,017 45 806 238 420 1,337 171 1 - 5530000 MNT GEN & ELEC PLT OPEX Other Production O&M Expense SG 24,419 363 6,526 1,923 3,396 10,822 1,382 9 - 5530000 Total 24,419 363 6,526 1,923 3,396 10,822 1,382 9 - 5540000 MNT MSC OTH PWR GN OPEX Other Production O&M Expense SG 1,453 22 388 114 202 644 82 1 - 5540000 Total 1,453 22 388 114 202 644 82 1 - 5546000 MISC PLANT EQUIP OPEX Other Production O&M Expense SG 18 0 5 1 2 8 1 0 - 5546000 Total 18 0 5 1 2 8 1 0 - 5549500 MAINT OF OTH PWR PLT OPEX Other Production O&M Expense SG 2,115 31 565 167 294 937 120 1 - 5549500 Total 2,115 31 565 167 294 937 120 1 - 5550000 PURCHASED POWER PSEX Power Supply Expense SG 2,273 34 607 179 316 1,007 129 1 - 5550000 Total 2,273 34 607 179 316 1,007 129 1 - 5552400 RENEW ENRGY CR PURCH NPCX Net Power Cost Expense OTHER 7,615 - - - - - - - 7,615 5552400 Total 7,615 - - - - - - - 7,615 5552500 OTH/INT/REC/DEL NPCX Net Power Cost Expense SE 69,729 1,006 17,633 5,194 10,864 30,662 4,342 28 - 5552500 Total 69,729 1,006 17,633 5,194 10,864 30,662 4,342 28 - 5552700 PURCH POWER-UT SITUS NPCX Net Power Cost Expense UT 13,678 - - - - 13,678 - - - 5552700 Total 13,678 - - - - 13,678 - - - 5552800 PURCH POWER-OR SITUS NPCX Net Power Cost Expense OR 46 - 46 - - - - - - 5552800 Total 46 - 46 - - - - - - 5555700 NPC Deferral Mchnsm NPCX Net Power Cost Expense OTHER (386,487) - - - - - - - (386,487) 5555700 Total (386,487) - - - - - - - (386,487) 5555900 Short-Term Firm Whls NPCX Net Power Cost Expense SG 698,507 10,376 186,665 54,999 97,129 309,549 39,518 271 - 5555900 Total 698,507 10,376 186,665 54,999 97,129 309,549 39,518 271 - 5556300 FIRM ENERGY PURCH NPCX Net Power Cost Expense SG 474,977 7,055 126,930 37,399 66,047 210,490 26,872 184 - 5556300 Total 474,977 7,055 126,930 37,399 66,047 210,490 26,872 184 - 5556400 FIRM DEMAND PURCH NPCX Net Power Cost Expense SG 36,724 545 9,814 2,892 5,107 16,274 2,078 14 - 5556400 Total 36,724 545 9,814 2,892 5,107 16,274 2,078 14 - 5556700 POST-MERG FIRM PUR NPCX Net Power Cost Expense SG (43,990) (653) (11,756) (3,464) (6,117) (19,495) (2,489) (17) - 5556700 Total (43,990) (653) (11,756) (3,464) (6,117) (19,495) (2,489) (17) - 5556710 EIM - FIRM PURCHASES NPCX Net Power Cost Expense SG (272,492) (4,048) (72,819) (21,455) (37,891) (120,757) (15,416) (106) - 5556710 Total (272,492) (4,048) (72,819) (21,455) (37,891) (120,757) (15,416) (106) - 5558000 PUR PWR-UNDR CAP LEA NPCX Net Power Cost Expense SG 746 11 199 59 104 331 42 0 - 5558000 Total 746 11 199 59 104 331 42 0 - 5560000 SYS CTRL & LD DISP PSEX Power Supply Expense SG 1,682 25 450 132 234 746 95 1 - 5560000 Total 1,682 25 450 132 234 746 95 1 - 5570000 OTHER EXPENSES PSEX Power Supply Expense SE 7 0 2 1 1 3 0 0 - 5570000 OTHER EXPENSES PSEX Power Supply Expense SG 33,415 496 8,930 2,631 4,646 14,808 1,890 13 - 5570000 Total 33,422 496 8,931 2,632 4,648 14,811 1,891 13 - 5579000 OTH EXP-ST SITUS ACT PSEX Power Supply Expense IDU 3,602 - - - - - 3,602 - - 5579000 OTH EXP-ST SITUS ACT PSEX Power Supply Expense OR 7,168 - 7,168 - - - - - - 5579000 Total 10,770 - 7,168 - - - 3,602 - - 5579100 OTH EXP-LIQ DAMAGE PSEX Power Supply Expense UT 35 - - - - 35 - - - 5579100 OTH EXP-LIQ DAMAGE PSEX Power Supply Expense WYU 62 - - - 62 - - - - 5579100 Total 97 - - - 62 35 - - - 5600000 OPER SUPERV & ENG TNEX Transmission O&M Expense SG 10,932 162 2,921 861 1,520 4,844 618 4 - Operations & Maintenance Expense (Actuals) Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Group CodeSecondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 5600000 Total 10,932 162 2,921 861 1,520 4,844 618 4 - 5612000 LD - MONITOR & OPER TNEX Transmission O&M Expense SG 7,448 111 1,990 586 1,036 3,301 421 3 - 5612000 Total 7,448 111 1,990 586 1,036 3,301 421 3 - 5614000 SCHED, SYS CTR & DSP TNEX Transmission O&M Expense SG 256 4 69 20 36 114 15 0 - 5614000 Total 256 4 69 20 36 114 15 0 - 5614010 EIM - SCHEDULING,SYS TNEX Transmission O&M Expense SG 628 9 168 49 87 278 36 0 - 5614010 Total 628 9 168 49 87 278 36 0 - 5615000 REL PLAN & STDS DEV TNEX Transmission O&M Expense SG 2,517 37 673 198 350 1,115 142 1 - 5615000 Total 2,517 37 673 198 350 1,115 142 1 - 5616000 TRANS SVC STUDIES TNEX Transmission O&M Expense SG 138 2 37 11 19 61 8 0 - 5616000 Total 138 2 37 11 19 61 8 0 - 5617000 GEN INTERCNCT STUD TNEX Transmission O&M Expense SG 1,558 23 416 123 217 690 88 1 - 5617000 Total 1,558 23 416 123 217 690 88 1 - 5618000 REL PLN & STAND SVCS TNEX Transmission O&M Expense SG 5,576 83 1,490 439 775 2,471 315 2 - 5618000 Total 5,576 83 1,490 439 775 2,471 315 2 - 5620000 STATION EXP(TRANS)TNEX Transmission O&M Expense SG 3,905 58 1,044 307 543 1,731 221 2 - 5620000 Total 3,905 58 1,044 307 543 1,731 221 2 - 5630000 OVERHEAD LINE EXP TNEX Transmission O&M Expense SG 1,228 18 328 97 171 544 69 0 - 5630000 Total 1,228 18 328 97 171 544 69 0 - 5650000 TRNS ELEC BY OTHRS NPCX Net Power Cost Expense SG 34 1 9 3 5 15 2 0 - 5650000 Total 34 1 9 3 5 15 2 0 - 5650010 EIM - TRANSM OF ELEC NPCX Net Power Cost Expense SG 2,635 39 704 207 366 1,168 149 1 - 5650010 Total 2,635 39 704 207 366 1,168 149 1 - 5651000 S/T FIRM WHEELING NPCX Net Power Cost Expense SG 11,691 174 3,124 921 1,626 5,181 661 5 - 5651000 Total 11,691 174 3,124 921 1,626 5,181 661 5 - 5652500 NON-FIRM WHEEL EXP NPCX Net Power Cost Expense SE 23,030 332 5,824 1,715 3,588 10,127 1,434 9 - 5652500 Total 23,030 332 5,824 1,715 3,588 10,127 1,434 9 - 5654600 POST-MRG WHEEL EXP NPCX Net Power Cost Expense SG 125,844 1,869 33,630 9,909 17,499 55,769 7,120 49 - 5654600 Total 125,844 1,869 33,630 9,909 17,499 55,769 7,120 49 - 5660000 MISC TRANS EXPENSE TNEX Transmission O&M Expense SG 3,619 54 967 285 503 1,604 205 1 - 5660000 Total 3,619 54 967 285 503 1,604 205 1 - 5660010 MISC TRANS EXPENSE TNEX Transmission O&M Expense SG 0 0 0 0 0 0 0 0 - 5660010 Total 0 0 0 0 0 0 0 0 - 5670000 RENTS-TRANSMISSION TNEX Transmission O&M Expense SG 2,596 39 694 204 361 1,150 147 1 - 5670000 Total 2,596 39 694 204 361 1,150 147 1 - 5680000 MNT SUPERV & ENG TNEX Transmission O&M Expense SG 1,214 18 324 96 169 538 69 0 - 5680000 Total 1,214 18 324 96 169 538 69 0 - 5690000 MAINT OF STRUCTURE TNEX Transmission O&M Expense SG 90 1 24 7 12 40 5 0 - 5690000 Total 90 1 24 7 12 40 5 0 - 5691000 MAINT-COMP HW TRANS TNEX Transmission O&M Expense SG 24 0 6 2 3 10 1 0 - 5691000 Total 24 0 6 2 3 10 1 0 - 5692000 MAINT-COMP SW TRANS TNEX Transmission O&M Expense SG 133 2 36 10 19 59 8 0 - 5692000 Total 133 2 36 10 19 59 8 0 - 5693000 MAINT-COM EQP TRANS TNEX Transmission O&M Expense SG 5,920 88 1,582 466 823 2,624 335 2 - 5693000 Total 5,920 88 1,582 466 823 2,624 335 2 - 5700000 MAINT STATION EQIP TNEX Transmission O&M Expense SG 13,778 205 3,682 1,085 1,916 6,106 780 5 - 5700000 Total 13,778 205 3,682 1,085 1,916 6,106 780 5 - 5710000 MAINT OVHD LINES TNEX Transmission O&M Expense SG 14,478 215 3,869 1,140 2,013 6,416 819 6 - 5710000 Total 14,478 215 3,869 1,140 2,013 6,416 819 6 - 5720000 MNT UNDERGRD LINES TNEX Transmission O&M Expense SG 140 2 38 11 20 62 8 0 - 5720000 Total 140 2 38 11 20 62 8 0 - 5730000 MNT MSC TRANS PLNT TNEX Transmission O&M Expense SG 121 2 32 9 17 53 7 0 - 5730000 Total 121 2 32 9 17 53 7 0 - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense CA 736 736 - - - - - - - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense IDU 167 - - - - - 167 - - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense OR 387 - 387 - - - - - - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense SNPD 13,321 540 3,594 832 1,303 6,369 683 - - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense UT 256 - - - - 256 - - - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense WA 144 - - 144 - - - - - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense WYP 134 - - - 134 - - - - 5800000 OPER SUPERV & ENG DNEX Distribution O&M Expense WYU 17 - - - 17 - - - - 5800000 Total 15,162 1,277 3,981 976 1,454 6,624 850 - - 5810000 LOAD DISPATCHING DNEX Distribution O&M Expense SNPD 15,292 620 4,125 955 1,496 7,311 784 - - 5810000 Total 15,292 620 4,125 955 1,496 7,311 784 - - 5820000 STATION EXP(DIST)DNEX Distribution O&M Expense CA 55 55 - - - - - - - 5820000 STATION EXP(DIST)DNEX Distribution O&M Expense IDU 302 - - - - - 302 - - 5820000 STATION EXP(DIST)DNEX Distribution O&M Expense OR 1,240 - 1,240 - - - - - - 5820000 STATION EXP(DIST)DNEX Distribution O&M Expense SNPD 2 0 1 0 0 1 0 - - 5820000 STATION EXP(DIST)DNEX Distribution O&M Expense UT 2,127 - - - - 2,127 - - - 5820000 STATION EXP(DIST)DNEX Distribution O&M Expense WA 319 - - 319 - - - - - 5820000 STATION EXP(DIST)DNEX Distribution O&M Expense WYP 790 - - - 790 - - - - 5820000 Total 4,835 55 1,241 319 790 2,128 302 - - 5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense CA 317 317 - - - - - - - 5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense IDU 490 - - - - - 490 - - 5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense OR 1,744 - 1,744 - - - - - - 5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense UT 5,850 - - - - 5,850 - - - 5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense WA 419 - - 419 - - - - - 5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense WYP 900 - - - 900 - - - - 5830000 OVHD LINE EXPENSES DNEX Distribution O&M Expense WYU 71 - - - 71 - - - - 5830000 Total 9,791 317 1,744 419 971 5,850 490 - - 5850000 STRT LGHT-SGNL SYS DNEX Distribution O&M Expense SNPD 279 11 75 17 27 133 14 - - 5850000 Total 279 11 75 17 27 133 14 - - 5860000 METER EXPENSES DNEX Distribution O&M Expense CA 119 119 - - - - - - - 5860000 METER EXPENSES DNEX Distribution O&M Expense IDU 97 - - - - - 97 - - 5860000 METER EXPENSES DNEX Distribution O&M Expense OR 1,394 - 1,394 - - - - - - 5860000 METER EXPENSES DNEX Distribution O&M Expense UT 598 - - - - 598 - - - 5860000 METER EXPENSES DNEX Distribution O&M Expense WA 219 - - 219 - - - - - 5860000 METER EXPENSES DNEX Distribution O&M Expense WYP 274 - - - 274 - - - - 5860000 METER EXPENSES DNEX Distribution O&M Expense WYU 61 - - - 61 - - - - 5860000 Total 2,762 119 1,394 219 335 598 97 - - 5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense CA 495 495 - - - - - - - 5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense IDU 1,043 - - - - - 1,043 - - 5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense OR 6,998 - 6,998 - - - - - - 5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense UT 8,190 - - - - 8,190 - - - 5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense WA 1,457 - - 1,457 - - - - - 5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense WYP 1,543 - - - 1,543 - - - - 5870000 CUST INSTL EXPENSE DNEX Distribution O&M Expense WYU 126 - - - 126 - - - - 5870000 Total 19,852 495 6,998 1,457 1,670 8,190 1,043 - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense CA (8) (8) - - - - - - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense IDU 160 - - - - - 160 - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense OR (303) - (303) - - - - - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense SNPD 308 12 83 19 30 147 16 - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense UT 759 - - - - 759 - - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense WA (23) - - (23) - - - - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense WYP 209 - - - 209 - - - - 5880000 MSC DISTR EXPENSES DNEX Distribution O&M Expense WYU (70) - - - (70) - - - - 5880000 Total 1,032 5 (220) (4) 170 906 175 - - 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense CA 36 36 - - - - - - - 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense IDU 41 - - - - - 41 - - 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense OR 1,921 - 1,921 - - - - - - Operations & Maintenance Expense (Actuals) Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Group CodeSecondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense SNPD 53 2 14 3 5 25 3 - - 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense UT 626 - - - - 626 - - - 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense WA 137 - - 137 - - - - - 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense WYP 379 - - - 379 - - - - 5890000 RENTS-DISTRIBUTION DNEX Distribution O&M Expense WYU 15 - - - 15 - - - - 5890000 Total 3,208 39 1,935 140 399 652 44 - - 5900000 MAINT SUPERV & ENG DNEX Distribution O&M Expense CA 121 121 - - - - - - - 5900000 MAINT SUPERV & ENG DNEX Distribution O&M Expense IDU 107 - - - - - 107 - - 5900000 MAINT SUPERV & ENG DNEX Distribution O&M Expense OR 965 - 965 - - - - - - 5900000 MAINT SUPERV & ENG DNEX Distribution O&M Expense SNPD 2,832 115 764 177 277 1,354 145 - - 5900000 MAINT SUPERV & ENG DNEX Distribution O&M Expense UT (4,690) - - - - (4,690) - - - 5900000 MAINT SUPERV & ENG DNEX Distribution O&M Expense WA 210 - - 210 - - - - - 5900000 MAINT SUPERV & ENG DNEX Distribution O&M Expense WYP 335 - - - 335 - - - - 5900000 Total (120) 236 1,729 387 612 (3,336) 252 - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense CA 33 33 - - - - - - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense IDU 126 - - - - - 126 - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense OR 567 - 567 - - - - - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense SNPD 83 3 22 5 8 40 4 - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense UT 825 - - - - 825 - - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense WA 125 - - 125 - - - - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense WYP 184 - - - 184 - - - - 5910000 MAINT OF STRUCTURE DNEX Distribution O&M Expense WYU 88 - - - 88 - - - - 5910000 Total 2,032 36 590 130 280 865 130 - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense CA 331 331 - - - - - - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense IDU 587 - - - - - 587 - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense OR 3,414 - 3,414 - - - - - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense SNPD 716 29 193 45 70 342 37 - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense UT 2,216 - - - - 2,216 - - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense WA 674 - - 674 - - - - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense WYP 944 - - - 944 - - - - 5920000 MAINT STAT EQUIP DNEX Distribution O&M Expense WYU (9) - - - (9) - - - - 5920000 Total 8,874 360 3,608 719 1,005 2,558 624 - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense CA 12,645 12,645 - - - - - - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense IDU 3,979 - - - - - 3,979 - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense OR 33,446 - 33,446 - - - - - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense SNPD 2,910 118 785 182 285 1,391 149 - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense UT 32,568 - - - - 32,568 - - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense WA 7,131 - - 7,131 - - - - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense WYP 5,591 - - - 5,591 - - - - 5930000 MAINT OVHD LINES DNEX Distribution O&M Expense WYU 1,018 - - - 1,018 - - - - 5930000 Total 99,289 12,763 34,231 7,312 6,894 33,959 4,129 - - 5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense CA (182) (182) - - - - - - - 5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense IDU 40 - - - - - 40 - - 5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense OR (1,073) - (1,073) - - - - - - 5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense UT 320 - - - - 320 - - - 5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense WA (219) - - (219) - - - - - 5931000 MAINT O/H LINES-LB P DNEX Distribution O&M Expense WYP 49 - - - 49 - - - - 5931000 Total (1,066) (182) (1,073) (219) 49 320 40 - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense CA 648 648 - - - - - - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense IDU 1,005 - - - - - 1,005 - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense OR 8,477 - 8,477 - - - - - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense SNPD 5 0 1 0 1 3 0 - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense UT 21,853 - - - - 21,853 - - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense WA 1,895 - - 1,895 - - - - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense WYP 1,751 - - - 1,751 - - - - 5940000 MAINT UDGRND LINES DNEX Distribution O&M Expense WYU 253 - - - 253 - - - - 5940000 Total 35,887 649 8,478 1,895 2,005 21,855 1,005 - - 5950000 MAINT LINE TRNSFRM DNEX Distribution O&M Expense SNPD 964 39 260 60 94 461 49 - - 5950000 Total 964 39 260 60 94 461 49 - - 5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense CA 72 72 - - - - - - - 5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense IDU 56 - - - - - 56 - - 5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense OR 743 - 743 - - - - - - 5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense UT 1,054 - - - - 1,054 - - - 5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense WA 65 - - 65 - - - - - 5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense WYP 366 - - - 366 - - - - 5960000 MNT STR LGHT-SIG S DNEX Distribution O&M Expense WYU 96 - - - 96 - - - - 5960000 Total 2,451 72 743 65 462 1,054 56 - - 5970000 MNT OF METERS DNEX Distribution O&M Expense CA 18 18 - - - - - - - 5970000 MNT OF METERS DNEX Distribution O&M Expense IDU 47 - - - - - 47 - - 5970000 MNT OF METERS DNEX Distribution O&M Expense OR 186 - 186 - - - - - - 5970000 MNT OF METERS DNEX Distribution O&M Expense SNPD (1) (0) (0) (0) (0) (1) (0) - - 5970000 MNT OF METERS DNEX Distribution O&M Expense UT 313 - - - - 313 - - - 5970000 MNT OF METERS DNEX Distribution O&M Expense WA 21 - - 21 - - - - - 5970000 MNT OF METERS DNEX Distribution O&M Expense WYP 25 - - - 25 - - - - 5970000 MNT OF METERS DNEX Distribution O&M Expense WYU 8 - - - 8 - - - - 5970000 Total 617 18 186 21 33 313 47 - - 5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense CA 53 53 - - - - - - - 5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense IDU 29 - - - - - 29 - - 5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense OR 351 - 351 - - - - - - 5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense SNPD 848 34 229 53 83 405 43 - - 5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense UT 529 - - - - 529 - - - 5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense WA 110 - - 110 - - - - - 5980000 MNT MISC DIST PLNT DNEX Distribution O&M Expense WYP 227 - - - 227 - - - - 5980000 Total 2,146 88 579 163 309 934 72 - - 5989500 MNT DIST PLNT-ENV AM DNEX Distribution O&M Expense SNPD 2,692 109 726 168 263 1,287 138 - - 5989500 Total 2,692 109 726 168 263 1,287 138 - - 9010000 SUPRV (CUST ACCT)CAEX Customer Accounting Expense CN 2,853 65 885 191 203 1,388 121 - - 9010000 SUPRV (CUST ACCT)CAEX Customer Accounting Expense WYP 1 - - - 1 - - - - 9010000 Total 2,854 65 885 191 204 1,388 121 - - 9020000 METER READING EXP CAEX Customer Accounting Expense CA 432 432 - - - - - - - 9020000 METER READING EXP CAEX Customer Accounting Expense CN 566 13 176 38 40 275 24 - - 9020000 METER READING EXP CAEX Customer Accounting Expense IDU 1,542 - - - - - 1,542 - - 9020000 METER READING EXP CAEX Customer Accounting Expense OR 2,018 - 2,018 - - - - - - 9020000 METER READING EXP CAEX Customer Accounting Expense UT 6,410 - - - - 6,410 - - - 9020000 METER READING EXP CAEX Customer Accounting Expense WA 1,149 - - 1,149 - - - - - 9020000 METER READING EXP CAEX Customer Accounting Expense WYP 1,119 - - - 1,119 - - - - 9020000 METER READING EXP CAEX Customer Accounting Expense WYU 276 - - - 276 - - - - 9020000 Total 13,511 445 2,194 1,187 1,435 6,685 1,565 - - 9030000 CUST RCRD/COLL EXP CAEX Customer Accounting Expense CN 1,302 30 404 87 93 633 55 - - 9030000 Total 1,302 30 404 87 93 633 55 - - 9031000 CUST RCRD/CUST SYS CAEX Customer Accounting Expense CN 2,312 53 717 155 165 1,125 98 - - 9031000 Total 2,312 53 717 155 165 1,125 98 - - 9032000 CUST ACCTG/BILL CAEX Customer Accounting Expense CN 9,688 221 3,006 650 690 4,713 409 - - 9032000 CUST ACCTG/BILL CAEX Customer Accounting Expense OR 1 - 1 - - - - - - 9032000 CUST ACCTG/BILL CAEX Customer Accounting Expense UT 0 - - - - 0 - - - 9032000 Total 9,689 221 3,006 650 690 4,713 409 - - 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense CA 31 31 - - - - - - - 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense CN 14,491 330 4,496 972 1,031 7,049 612 - - 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense IDU 173 - - - - - 173 - - 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense OR 689 - 689 - - - - - - 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense UT 1,161 - - - - 1,161 - - - 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense WA 156 - - 156 - - - - - Operations & Maintenance Expense (Actuals) Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Group CodeSecondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense WYP 343 - - - 343 - - - - 9033000 CUST ACCTG/COLL CAEX Customer Accounting Expense WYU 35 - - - 35 - - - - 9033000 Total 17,078 361 5,185 1,127 1,409 8,210 785 - - 9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense CA 13 13 - - - - - - - 9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense IDU 18 - - - - - 18 - - 9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense OR 58 - 58 - - - - - - 9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense UT 69 - - - - 69 - - - 9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense WA 17 - - 17 - - - - - 9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense WYP 12 - - - 12 - - - - 9035000 CUST ACCTG/REQ CAEX Customer Accounting Expense WYU 6 - - - 6 - - - - 9035000 Total 193 13 58 17 18 69 18 - - 9036000 CUST ACCTG/COMMON CAEX Customer Accounting Expense CN 9,892 225 3,069 663 704 4,812 418 - - 9036000 CUST ACCTG/COMMON CAEX Customer Accounting Expense OR 13 - 13 - - - - - - 9036000 CUST ACCTG/COMMON CAEX Customer Accounting Expense WA 439 - - 439 - - - - - 9036000 CUST ACCTG/COMMON CAEX Customer Accounting Expense OR (1) - (1) - - - - - - 9036000 Total 10,342 225 3,081 1,102 704 4,812 418 - - 9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense CA 411 411 - - - - - - - 9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense CN (838) (19) (260) (56) (60) (408) (35) - - 9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense IDU 312 - - - - - 312 - - 9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense OR 7,955 - 7,955 - - - - - - 9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense UT 6,375 - - - - 6,375 - - - 9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense WA 2,437 - - 2,437 - - - - - 9040000 UNCOLLECT ACCOUNTS CAEX Customer Accounting Expense WYP 1,075 - - - 1,075 - - - - 9040000 Total 17,728 392 7,695 2,381 1,016 5,967 277 - - 9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense CA (3) (3) - - - - - - - 9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense IDU 0 - - - - - 0 - - 9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense OR (44) - (44) - - - - - - 9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense UT 15 - - - - 15 - - - 9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense WA 1 - - 1 - - - - - 9042000 UNCOLL ACCTS-JOINT U CAEX Customer Accounting Expense WYP 5 - - - 5 - - - - 9042000 Total (26) (3) (44) 1 5 15 0 - - 9050000 MISC CUST ACCT EXP CAEX Customer Accounting Expense CN 0 0 0 0 0 0 0 - - 9050000 MISC CUST ACCT EXP CAEX Customer Accounting Expense WYP 0 - - - 0 - - - - 9050000 Total 0 0 0 0 0 0 0 - - 9070000 SUPRV (CUST SERV)CSEX Customer Service Expense CN 2 0 0 0 0 1 0 - - 9070000 Total 2 0 0 0 0 1 0 - - 9080000 CUST ASSIST EXP CSEX Customer Service Expense CN 5 0 2 0 0 2 0 - - 9080000 CUST ASSIST EXP CSEX Customer Service Expense OR 2 - 2 - - - - - - 9080000 CUST ASSIST EXP CSEX Customer Service Expense UT 2 - - - - 2 - - - 9080000 Total 9 0 3 0 0 4 0 - - 9081000 CUST ASST EXP-GENL CSEX Customer Service Expense CN 872 20 271 58 62 424 37 - - 9081000 CUST ASST EXP-GENL CSEX Customer Service Expense OTHER 2,089 - - - - - - - 2,089 9081000 CUST ASST EXP-GENL CSEX Customer Service Expense UT 280 - - - - 280 - - - 9081000 Total 3,242 20 271 58 62 704 37 - 2,089 9084000 DSM DIRECT CSEX Customer Service Expense CA 11 11 - - - - - - - 9084000 DSM DIRECT CSEX Customer Service Expense CN 1,902 43 590 128 135 925 80 - - 9084000 DSM DIRECT CSEX Customer Service Expense OTHER 100 - - - - - - - 100 9084000 DSM DIRECT CSEX Customer Service Expense UT 0 - - - - 0 - - - 9084000 DSM DIRECT CSEX Customer Service Expense WA 21 - - 21 - - - - - 9084000 DSM DIRECT CSEX Customer Service Expense WYP 1 - - - 1 - - - - 9084000 Total 2,037 55 590 149 137 925 80 - 100 9085100 DSM AMORT-SBC/ECC CSEX Customer Service Expense OTHER 113,709 - - - - - - - 113,709 9085100 Total 113,709 - - - - - - - 113,709 9086000 CUST SERV CSEX Customer Service Expense CN 160 4 50 11 11 78 7 - - 9086000 CUST SERV CSEX Customer Service Expense IDU 18 - - - - - 18 - - 9086000 CUST SERV CSEX Customer Service Expense OR 2,325 - 2,325 - - - - - - 9086000 CUST SERV CSEX Customer Service Expense UT 2,964 - - - - 2,964 - - - 9086000 CUST SERV CSEX Customer Service Expense WA 168 - - 168 - - - - - 9086000 CUST SERV CSEX Customer Service Expense WYP 1,026 - - - 1,026 - - - - 9086000 Total 6,661 4 2,375 179 1,038 3,042 25 - - 9089300 ENERGY STORAGE CSEX Customer Service Expense OTHER 373 - - - - - - - 373 9089300 Total 373 - - - - - - - 373 9089500 BLUE SKY EXPENSE CSEX Customer Service Expense OTHER 6,512 - - - - - - - 6,512 9089500 Total 6,512 - - - - - - - 6,512 9089600 SOLAR FEED-IN EXP CSEX Customer Service Expense OTHER 4,864 - - - - - - - 4,864 9089600 Total 4,864 - - - - - - - 4,864 9089700 SUBSCRIBER SOLAR CSEX Customer Service Expense UT 162 - - - - 162 - - - 9089700 Total 162 - - - - 162 - - - 9089800 COMMUNITY SOLAR CSEX Customer Service Expense OTHER 469 - - - - - - - 469 9089800 Total 469 - - - - - - - 469 9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense CA 108 108 - - - - - - - 9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense CN 2,845 65 883 191 203 1,384 120 - - 9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense IDU 118 - - - - - 118 - - 9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense OR 501 - 501 - - - - - - 9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense UT 462 - - - - 462 - - - 9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense WA 172 - - 172 - - - - - 9090000 INFOR/INSTRCT ADV CSEX Customer Service Expense WYP 187 - - - 187 - - - - 9090000 Total 4,394 173 1,384 363 389 1,846 238 - - 9100000 MISC CUST SERV/INF CSEX Customer Service Expense CN 4 0 1 0 0 2 0 - - 9100000 Total 4 0 1 0 0 2 0 - - 9200000 ADMIN & GEN SALARY AGEX Administrative & General ExpenseOR 282 - 282 - - - - - - 9200000 ADMIN & GEN SALARY AGEX Administrative & General ExpenseSO 74,294 1,693 20,590 5,704 9,651 32,522 4,115 20 - 9200000 ADMIN & GEN SALARY AGEX Administrative & General ExpenseUT 0 - - - - 0 - - - 9200000 ADMIN & GEN SALARY AGEX Administrative & General ExpenseWA 0 - - 0 - - - - - 9200000 ADMIN & GEN SALARY AGEX Administrative & General ExpenseWYP 0 - - - 0 - - - - 9200000 Total 74,576 1,693 20,872 5,704 9,651 32,522 4,115 20 - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseCA 4 4 - - - - - - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseCN 92 2 28 6 7 45 4 - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseIDU 1 - - - - - 1 - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseOR 115 - 115 - - - - - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseSO 15,951 363 4,421 1,225 2,072 6,982 883 4 - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseUT 106 - - - - 106 - - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseWA 5 - - 5 - - - - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseWYP 5 - - - 5 - - - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseWYU 2 - - - 2 - - - - 9210000 OFFICE SUPPL & EXP AGEX Administrative & General ExpenseSO 3 0 1 0 0 1 0 0 - 9210000 Total 16,284 370 4,565 1,236 2,086 7,134 889 4 - 9220000 A&G EXP TRANSF-CR AGEX Administrative & General ExpenseSO (42,850) (976) (11,876) (3,290) (5,566) (18,757) (2,373) (12) - 9220000 Total (42,850) (976) (11,876) (3,290) (5,566) (18,757) (2,373) (12) - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseCA 57 57 - - - - - - - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseIDU 0 - - - - - 0 - - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseOR 2,636 - 2,636 - - - - - - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseSO 15,504 353 4,297 1,190 2,014 6,787 859 4 - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseUT 1,030 - - - - 1,030 - - - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseWA 0 - - 0 - - - - - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseWYP 1 - - - 1 - - - - 9230000 OUTSIDE SERVICES AGEX Administrative & General ExpenseWYU 592 - - - 592 - - - - 9230000 Total 19,820 411 6,932 1,191 2,606 7,816 859 4 - 9239990 AFFL SERV EMPLOYED AGEX Administrative & General ExpenseCA (2) (2) - - - - - - - 9239990 AFFL SERV EMPLOYED AGEX Administrative & General ExpenseIDU 1 - - - - - 1 - - 9239990 AFFL SERV EMPLOYED AGEX Administrative & General ExpenseOR 21 - 21 - - - - - - Operations & Maintenance Expense (Actuals) Sum of Range: 01/2022 - 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Group CodeSecondary Group Code Name Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 9239990 AFFL SERV EMPLOYED AGEX Administrative & General ExpenseSO 21,261 484 5,892 1,632 2,762 9,307 1,178 6 - 9239990 AFFL SERV EMPLOYED AGEX Administrative & General ExpenseUT 11 - - - - 11 - - - 9239990 AFFL SERV EMPLOYED AGEX Administrative & General ExpenseWYP 4 - - - 4 - - - - 9239990 Total 21,296 482 5,913 1,632 2,766 9,317 1,179 6 - 9241000 PROP INS-ACCRL SITUS AGEX Administrative & General ExpenseCA 1,989 1,989 - - - - - - - 9241000 PROP INS-ACCRL SITUS AGEX Administrative & General ExpenseOR 8,603 - 8,603 - - - - - - 9241000 PROP INS-ACCRL SITUS AGEX Administrative & General ExpenseUT 474 - - - - 474 - - - 9241000 PROP INS-ACCRL SITUS AGEX Administrative & General ExpenseWA 1,145 - - 1,145 - - - - - 9241000 PROP INS-ACCRL SITUS AGEX Administrative & General ExpenseWYP 13 - - - 13 - - - - 9241000 Total 12,223 1,989 8,603 1,145 13 474 - - - 9242000 PROP INS-CLAIM SITUS AGEX Administrative & General ExpenseCA 335 335 - - - - - - - 9242000 PROP INS-CLAIM SITUS AGEX Administrative & General ExpenseOR (339) - (339) - - - - - - 9242000 PROP INS-CLAIM SITUS AGEX Administrative & General ExpenseWA (101) - - (101) - - - - - 9242000 Total (105) 335 (339) (101) - - - - - 9243000 PROP INS - PREMIUMS AGEX Administrative & General ExpenseSO 4,518 103 1,252 347 587 1,978 250 1 - 9243000 Total 4,518 103 1,252 347 587 1,978 250 1 - 9250000 INJURIES & DAMAGES AGEX Administrative & General ExpenseSO 102,110 2,327 28,299 7,839 13,264 44,697 5,655 28 - 9250000 Total 102,110 2,327 28,299 7,839 13,264 44,697 5,655 28 - 9251000 INJURIES & DAMAGES AGEX Administrative & General ExpenseOR (9,262) - (9,262) - - - - - - 9251000 INJURIES & DAMAGES AGEX Administrative & General ExpenseSO 9,262 211 2,567 711 1,203 4,054 513 3 - 9251000 Total - 211 (6,695) 711 1,203 4,054 513 3 - 9261200 PEN EXP-OTH NBC AGEX Administrative & General ExpenseSO 23,323 531 6,464 1,791 3,030 10,210 1,292 6 - 9261200 Total 23,323 531 6,464 1,791 3,030 10,210 1,292 6 - 9261500 PEN EXP-STATE SITUS AGEX Administrative & General ExpenseCA (495) (495) - - - - - - - 9261500 PEN EXP-STATE SITUS AGEX Administrative & General ExpenseOR (6,661) - (6,661) - - - - - - 9261500 PEN EXP-STATE SITUS AGEX Administrative & General ExpenseSO (8) (0) (2) (1) (1) (4) (0) (0) - 9261500 PEN EXP-STATE SITUS AGEX Administrative & General ExpenseUT (5,495) - - - - (5,495) - - - 9261500 PEN EXP-STATE SITUS AGEX Administrative & General ExpenseWA (1,768) - - (1,768) - - - - - 9261500 PEN EXP-STATE SITUS AGEX Administrative & General ExpenseWYP (3,089) - - - (3,089) - - - - 9261500 Total (17,515) (495) (6,663) (1,768) (3,090) (5,498) (0) (0) - 9262200 POSTRET EXP-OTH NBC AGEX Administrative & General ExpenseSO (2,142) (49) (594) (164) (278) (938) (119) (1) - 9262200 Total (2,142) (49) (594) (164) (278) (938) (119) (1) - 9262500 POSTRET EXP-ST SITUS AGEX Administrative & General ExpenseIDU 174 - - - - - 174 - - 9262500 POSTRET EXP-ST SITUS AGEX Administrative & General ExpenseOR 742 - 742 - - - - - - 9262500 Total 915 - 742 - - - 174 - - 9263200 SERP EXP-OTH NBC AGEX Administrative & General ExpenseSO 2,746 63 761 211 357 1,202 152 1 - 9263200 Total 2,746 63 761 211 357 1,202 152 1 - 9269100 GROSS-UP - PENSION AGEX Administrative & General ExpenseSO 6,723 153 1,863 516 873 2,943 372 2 - 9269100 Total 6,723 153 1,863 516 873 2,943 372 2 - 9269200 GROSS-UP - POST-RETR AGEX Administrative & General ExpenseSO (281) (6) (78) (22) (37) (123) (16) (0) - 9269200 Total (281) (6) (78) (22) (37) (123) (16) (0) - 9269400 GROSS-UP - MD/DN/V/L AGEX Administrative & General ExpenseSO 62,839 1,432 17,416 4,824 8,163 27,507 3,480 17 - 9269400 Total 62,839 1,432 17,416 4,824 8,163 27,507 3,480 17 - 9269500 GROSS-UP - 401(K) EX AGEX Administrative & General ExpenseSO 43,095 982 11,944 3,308 5,598 18,864 2,387 12 - 9269500 Total 43,095 982 11,944 3,308 5,598 18,864 2,387 12 - 9269600 GROSS-UP - POST-EMPL AGEX Administrative & General ExpenseSO 5,206 119 1,443 400 676 2,279 288 1 - 9269600 Total 5,206 119 1,443 400 676 2,279 288 1 - 9269700 GROSS-UP - OTH BEN E AGEX Administrative & General ExpenseSO 5,803 132 1,608 445 754 2,540 321 2 - 9269700 Total 5,803 132 1,608 445 754 2,540 321 2 - 9280000 REGULATORY COM EXP AGEX Administrative & General ExpenseCA 873 873 - - - - - - - 9280000 REGULATORY COM EXP AGEX Administrative & General ExpenseIDU 15 - - - - - 15 - - 9280000 REGULATORY COM EXP AGEX Administrative & General ExpenseOR 1,614 - 1,614 - - - - - - 9280000 REGULATORY COM EXP AGEX Administrative & General ExpenseSO 1,630 37 452 125 212 713 90 0 - 9280000 REGULATORY COM EXP AGEX Administrative & General ExpenseUT 116 - - - - 116 - - - 9280000 REGULATORY COM EXP AGEX Administrative & General ExpenseWA 251 - - 251 - - - - - 9280000 REGULATORY COM EXP AGEX Administrative & General ExpenseWYP 227 - - - 227 - - - - 9280000 Total 4,727 910 2,066 376 439 830 106 0 - 9282000 REG COMM EXPENSE AGEX Administrative & General ExpenseCA 68 68 - - - - - - - 9282000 REG COMM EXPENSE AGEX Administrative & General ExpenseIDU 578 - - - - - 578 - - 9282000 REG COMM EXPENSE AGEX Administrative & General ExpenseOR 4,806 - 4,806 - - - - - - 9282000 REG COMM EXPENSE AGEX Administrative & General ExpenseUT 6,854 - - - - 6,854 - - - 9282000 REG COMM EXPENSE AGEX Administrative & General ExpenseWA 1,160 - - 1,160 - - - - - 9282000 REG COMM EXPENSE AGEX Administrative & General ExpenseWYP 1,726 - - - 1,726 - - - - 9282000 Total 15,192 68 4,806 1,160 1,726 6,854 578 - - 9283000 FERC FILING FEE AGEX Administrative & General ExpenseSG 6,248 93 1,670 492 869 2,769 353 2 - 9283000 Total 6,248 93 1,670 492 869 2,769 353 2 - 9290000 DUPLICATE CHRGS-CR AGEX Administrative & General ExpenseSO (9,459) (216) (2,622) (726) (1,229) (4,141) (524) (3) - 9290000 Total (9,459) (216) (2,622) (726) (1,229) (4,141) (524) (3) - 9299100 DUP CHG CR - PENSION AGEX Administrative & General ExpenseSO (6,723) (153) (1,863) (516) (873) (2,943) (372) (2) - 9299100 Total (6,723) (153) (1,863) (516) (873) (2,943) (372) (2) - 9299200 DUP CHG CR - POST-RT AGEX Administrative & General ExpenseSO 281 6 78 22 37 123 16 0 - 9299200 Total 281 6 78 22 37 123 16 0 - 9299400 DUP CHG CR - M/D/V/L AGEX Administrative & General ExpenseSO (62,839) (1,432) (17,416) (4,824) (8,163) (27,507) (3,480) (17) - 9299400 Total (62,839) (1,432) (17,416) (4,824) (8,163) (27,507) (3,480) (17) - 9299500 DUP CHRG CR - 401(K)AGEX Administrative & General ExpenseSO (43,095) (982) (11,944) (3,308) (5,598) (18,864) (2,387) (12) - 9299500 Total (43,095) (982) (11,944) (3,308) (5,598) (18,864) (2,387) (12) - 9299600 DUP CHG CR - POST-EM AGEX Administrative & General ExpenseSO (5,206) (119) (1,443) (400) (676) (2,279) (288) (1) - 9299600 Total (5,206) (119) (1,443) (400) (676) (2,279) (288) (1) - 9299700 DUP CHG CR - OTH BEN AGEX Administrative & General ExpenseSO (5,803) (132) (1,608) (445) (754) (2,540) (321) (2) - 9299700 Total (5,803) (132) (1,608) (445) (754) (2,540) (321) (2) - 9301000 GEN ADVERTISNG EXP AGEX Administrative & General ExpenseSO 16 0 4 1 2 7 1 0 - 9301000 Total 16 0 4 1 2 7 1 0 - 9302000 MISC GEN EXP-OTHER AGEX Administrative & General ExpenseCA 1 1 - - - - - - - 9302000 MISC GEN EXP-OTHER AGEX Administrative & General ExpenseOR 1 - 1 - - - - - - 9302000 MISC GEN EXP-OTHER AGEX Administrative & General ExpenseSO 2,296 52 636 176 298 1,005 127 1 - 9302000 MISC GEN EXP-OTHER AGEX Administrative & General ExpenseUT 56 - - - - 56 - - - 9302000 MISC GEN EXP-OTHER AGEX Administrative & General ExpenseWYP 87 - - - 87 - - - - 9302000 Total 2,440 53 637 176 385 1,061 127 1 - 9310000 RENTS (A&G)AGEX Administrative & General ExpenseCA 67 67 - - - - - - - 9310000 RENTS (A&G)AGEX Administrative & General ExpenseIDU 0 - - - - - 0 - - 9310000 RENTS (A&G)AGEX Administrative & General ExpenseOR 306 - 306 - - - - - - 9310000 RENTS (A&G)AGEX Administrative & General ExpenseSO (682) (16) (189) (52) (89) (298) (38) (0) - 9310000 RENTS (A&G)AGEX Administrative & General ExpenseUT 2 - - - - 2 - - - 9310000 RENTS (A&G)AGEX Administrative & General ExpenseWA 21 - - 21 - - - - - 9310000 RENTS (A&G)AGEX Administrative & General ExpenseWYP 7 - - - 7 - - - - 9310000 Total (278) 52 117 (31) (82) (296) (38) (0) - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseCA 125 125 - - - - - - - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseCN 53 1 17 4 4 26 2 - - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseIDU 1 - - - - - 1 - - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseOR 214 - 214 - - - - - - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseSO 25,454 580 7,055 1,954 3,306 11,142 1,410 7 - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseUT 68 - - - - 68 - - - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseWA 118 - - 118 - - - - - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseWYP 5 - - - 5 - - - - 9350000 MAINT GENERAL PLNT AGEX Administrative & General ExpenseWYU 1 - - - 1 - - - - 9350000 Total 26,039 706 7,285 2,075 3,316 11,237 1,413 7 - 9359500 MAINT GEN PLT-ENV AM AGEX Administrative & General ExpenseSO 36 1 10 3 5 16 2 0 - 9359500 Total 36 1 10 3 5 16 2 0 - Grand Total 3,226,137 70,004 928,662 263,706 481,185 1,529,111 203,023 1,200 (250,755) B3. DEPRECIATION EXPENSE Depreciation Expense (Actuals)Sum of Range: 01/2022 - 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary AccountPrimary Account NameSecondary AccountSecondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4030000 DEPN EXPENSE-ELECT3102000 LAND RIGHTS SG 711 11 190 56 99 315 40 0 - 4030000 DEPN EXPENSE-ELECT3110000 STRUCTURES AND IMPROVEMENTS SG 43,513 646 11,628 3,426 6,051 19,283 2,462 17 - 4030000 DEPN EXPENSE-ELECT3120000 BOILER PLANT EQUIPMENT SG 235,503 3,498 62,934 18,543 32,747 104,365 13,324 91 - 4030000 DEPN EXPENSE-ELECT3140000 TURBOGENERATOR UNITS SG 48,887 726 13,064 3,849 6,798 21,664 2,766 19 - 4030000 DEPN EXPENSE-ELECT3150000 ACCESSORY ELECTRIC EQUIPMENT SG 17,990 267 4,807 1,416 2,502 7,972 1,018 7 - 4030000 DEPN EXPENSE-ELECT3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARMSG 2 0 0 0 0 1 0 0 - 4030000 DEPN EXPENSE-ELECT3160000 MISCELLANEOUS POWER PLANT EQUIPMENTSG 1,645 24 440 130 229 729 93 1 - 4030000 DEPN EXPENSE-ELECT3302000 LAND RIGHTS SG-P 70 1 19 5 10 31 4 0 - 4030000 DEPN EXPENSE-ELECT3302000 LAND RIGHTS SG-U 40 1 11 3 6 18 2 0 - 4030000 DEPN EXPENSE-ELECT3303000 WATER RIGHTS SG-P 0 0 0 0 0 0 0 0 - 4030000 DEPN EXPENSE-ELECT3303000 WATER RIGHTS SG-U 2 0 0 0 0 1 0 0 - 4030000 DEPN EXPENSE-ELECT3304000 FLOOD RIGHTS SG-P 4 0 1 0 1 2 0 0 - 4030000 DEPN EXPENSE-ELECT3304000 FLOOD RIGHTS SG-U 3 0 1 0 0 1 0 0 - 4030000 DEPN EXPENSE-ELECT3305000 LAND RIGHTS - FISH/WILDLIFE SG-P 2 0 1 0 0 1 0 0 - 4030000 DEPN EXPENSE-ELECT3310000 STRUCTURES AND IMPROVE SG-P 77 1 21 6 11 34 4 0 - 4030000 DEPN EXPENSE-ELECT3310000 STRUCTURES AND IMPROVE SG-U 302 4 81 24 42 134 17 0 - 4030000 DEPN EXPENSE-ELECT3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-P 2,059 31 550 162 286 912 116 1 - 4030000 DEPN EXPENSE-ELECT3311000 STRUCTURES AND IMPROVE-PRODUCTION SG-U 394 6 105 31 55 175 22 0 - 4030000 DEPN EXPENSE-ELECT3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-P 3,717 55 993 293 517 1,647 210 1 - 4030000 DEPN EXPENSE-ELECT3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFE SG-U 32 0 9 3 4 14 2 0 - 4030000 DEPN EXPENSE-ELECT3313000 STRUCTURES AND IMPROVE-RECREATION SG-P 506 8 135 40 70 224 29 0 - 4030000 DEPN EXPENSE-ELECT3313000 STRUCTURES AND IMPROVE-RECREATION SG-U 17 0 5 1 2 7 1 0 - 4030000 DEPN EXPENSE-ELECT3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-P 125 2 33 10 17 55 7 0 - 4030000 DEPN EXPENSE-ELECT3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-U 1,074 16 287 85 149 476 61 0 - 4030000 DEPN EXPENSE-ELECT3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-P 10,936 162 2,922 861 1,521 4,846 619 4 - 4030000 DEPN EXPENSE-ELECT3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-U 4,103 61 1,096 323 571 1,818 232 2 - 4030000 DEPN EXPENSE-ELECT3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIFSG-P 595 9 159 47 83 264 34 0 - 4030000 DEPN EXPENSE-ELECT3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIFSG-U 17 0 5 1 2 7 1 0 - 4030000 DEPN EXPENSE-ELECT3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-P 4 0 1 0 0 2 0 0 - 4030000 DEPN EXPENSE-ELECT3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-U 1 0 0 0 0 0 0 0 - 4030000 DEPN EXPENSE-ELECT3330000 "WATER WHEELS, TURB & GENERATORS"SG-P 2,228 33 595 175 310 987 126 1 - 4030000 DEPN EXPENSE-ELECT3330000 "WATER WHEELS, TURB & GENERATORS"SG-U 1,957 29 523 154 272 867 111 1 - 4030000 DEPN EXPENSE-ELECT3340000 ACCESSORY ELECTRIC EQUIPMENT SG-P 1,831 27 489 144 255 811 104 1 - 4030000 DEPN EXPENSE-ELECT3340000 ACCESSORY ELECTRIC EQUIPMENT SG-U 592 9 158 47 82 262 33 0 - 4030000 DEPN EXPENSE-ELECT3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-P 34 1 9 3 5 15 2 0 - 4030000 DEPN EXPENSE-ELECT3347000 ACCESSORY ELECT EQUIP - SUPV & ALARM SG-U 5 0 1 0 1 2 0 0 - 4030000 DEPN EXPENSE-ELECT3350000 MISC POWER PLANT EQUIP SG-U 5 0 1 0 1 2 0 0 - 4030000 DEPN EXPENSE-ELECT3351000 MISC POWER PLANT EQUIP - PRODUCTION SG-P 47 1 13 4 7 21 3 0 - 4030000 DEPN EXPENSE-ELECT3360000 "ROADS, RAILROADS & BRIDGES"SG-P 642 10 172 51 89 284 36 0 - 4030000 DEPN EXPENSE-ELECT3360000 "ROADS, RAILROADS & BRIDGES"SG-U 125 2 33 10 17 55 7 0 - 4030000 DEPN EXPENSE-ELECT3402000 LAND RIGHTS SG 183 3 49 14 25 81 10 0 - 4030000 DEPN EXPENSE-ELECT3410000 STRUCTURES & IMPROVEMENTS OR 0 - 0 - - - - - - 4030000 DEPN EXPENSE-ELECT3410000 STRUCTURES & IMPROVEMENTS SG 7,598 113 2,030 598 1,057 3,367 430 3 - 4030000 DEPN EXPENSE-ELECT3410000 STRUCTURES & IMPROVEMENTS UT 3 - - - - 3 - - - 4030000 DEPN EXPENSE-ELECT3420000 "FUEL HOLDERS,PRODUCERS, ACCES"SG 540 8 144 43 75 239 31 0 - 4030000 DEPN EXPENSE-ELECT3430000 PRIME MOVERS SG 170,636 2,535 45,600 13,436 23,727 75,619 9,654 66 - 4030000 DEPN EXPENSE-ELECT3440000 GENERATORS SG 22,428 333 5,993 1,766 3,119 9,939 1,269 9 - 4030000 DEPN EXPENSE-ELECT3440000 GENERATORS UT 13 - - - - 13 - - - 4030000 DEPN EXPENSE-ELECT3450000 ACCESSORY ELECTRIC EQUIPMENT SG 13,723 204 3,667 1,081 1,908 6,081 776 5 - 4030000 DEPN EXPENSE-ELECT3450000 ACCESSORY ELECTRIC EQUIPMENT UT 4 - - - - 4 - - - 4030000 DEPN EXPENSE-ELECT3460000 MISCELLANEOUS PWR PLANT EQUIP SG 751 11 201 59 104 333 42 0 - 4030000 DEPN EXPENSE-ELECT3502000 LAND RIGHTS SG 2,871 43 767 226 399 1,272 162 1 - 4030000 DEPN EXPENSE-ELECT3520000 STRUCTURES & IMPROVEMENTS SG 5,032 75 1,345 396 700 2,230 285 2 - 4030000 DEPN EXPENSE-ELECT3530000 STATION EQUIPMENT SG 43,103 640 11,519 3,394 5,994 19,101 2,439 17 - 4030000 DEPN EXPENSE-ELECT3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERSSG 3,153 47 842 248 438 1,397 178 1 - 4030000 DEPN EXPENSE-ELECT3537000 STATION EQUIPMENT-SUPERVISORY & ALARMSG 451 7 121 36 63 200 26 0 - 4030000 DEPN EXPENSE-ELECT3540000 TOWERS AND FIXTURES SG 21,733 323 5,808 1,711 3,022 9,631 1,230 8 - 4030000 DEPN EXPENSE-ELECT3550000 POLES AND FIXTURES SG 26,768 398 7,153 2,108 3,722 11,862 1,514 10 - 4030000 DEPN EXPENSE-ELECT3560000 OVERHEAD CONDUCTORS & DEVICES SG 29,647 440 7,923 2,334 4,122 13,138 1,677 12 - 4030000 DEPN EXPENSE-ELECT3570000 UNDERGROUND CONDUIT SG 60 1 16 5 8 27 3 0 - 4030000 DEPN EXPENSE-ELECT3580000 UNDERGROUND CONDUCTORS & DEVICES SG 146 2 39 12 20 65 8 0 - 4030000 DEPN EXPENSE-ELECT3590000 ROADS AND TRAILS SG 147 2 39 12 20 65 8 0 - 4030000 DEPN EXPENSE-ELECT3602000 LAND RIGHTS CA 13 13 - - - - - - - 4030000 DEPN EXPENSE-ELECT3602000 LAND RIGHTS IDU 25 - - - - - 25 - - 4030000 DEPN EXPENSE-ELECT3602000 LAND RIGHTS OR 67 - 67 - - - - - - 4030000 DEPN EXPENSE-ELECT3602000 LAND RIGHTS UT 188 - - - - 188 - - - 4030000 DEPN EXPENSE-ELECT3602000 LAND RIGHTS WA 8 - - 8 - - - - - 4030000 DEPN EXPENSE-ELECT3602000 LAND RIGHTS WYP 82 - - - 82 - - - - 4030000 DEPN EXPENSE-ELECT3602000 LAND RIGHTS WYU 105 - - - 105 - - - - 4030000 DEPN EXPENSE-ELECT3610000 STRUCTURES & IMPROVEMENTS CA 99 99 - - - - - - - 4030000 DEPN EXPENSE-ELECT3610000 STRUCTURES & IMPROVEMENTS IDU 65 - - - - - 65 - - 4030000 DEPN EXPENSE-ELECT3610000 STRUCTURES & IMPROVEMENTS OR 525 - 525 - - - - - - 4030000 DEPN EXPENSE-ELECT3610000 STRUCTURES & IMPROVEMENTS UT 1,218 - - - - 1,218 - - - 4030000 DEPN EXPENSE-ELECT3610000 STRUCTURES & IMPROVEMENTS WA 129 - - 129 - - - - - 4030000 DEPN EXPENSE-ELECT3610000 STRUCTURES & IMPROVEMENTS WYP 300 - - - 300 - - - - 4030000 DEPN EXPENSE-ELECT3610000 STRUCTURES & IMPROVEMENTS WYU 79 - - - 79 - - - - 4030000 DEPN EXPENSE-ELECT3620000 STATION EQUIPMENT CA 759 759 - - - - - - - 4030000 DEPN EXPENSE-ELECT3620000 STATION EQUIPMENT IDU 879 - - - - - 879 - - 4030000 DEPN EXPENSE-ELECT3620000 STATION EQUIPMENT OR 5,723 - 5,723 - - - - - - 4030000 DEPN EXPENSE-ELECT3620000 STATION EQUIPMENT UT 12,612 - - - - 12,612 - - - 4030000 DEPN EXPENSE-ELECT3620000 STATION EQUIPMENT WA 1,891 - - 1,891 - - - - - 4030000 DEPN EXPENSE-ELECT3620000 STATION EQUIPMENT WYP 2,518 - - - 2,518 - - - - 4030000 DEPN EXPENSE-ELECT3620000 STATION EQUIPMENT WYU 367 - - - 367 - - - - 4030000 DEPN EXPENSE-ELECT3627000 STATION EQUIPMENT-SUPERVISORY & ALARMCA 12 12 - - - - - - - 4030000 DEPN EXPENSE-ELECT3627000 STATION EQUIPMENT-SUPERVISORY & ALARMIDU 12 - - - - - 12 - - 4030000 DEPN EXPENSE-ELECT3627000 STATION EQUIPMENT-SUPERVISORY & ALARMOR 92 - 92 - - - - - - 4030000 DEPN EXPENSE-ELECT3627000 STATION EQUIPMENT-SUPERVISORY & ALARMUT 174 - - - - 174 - - - 4030000 DEPN EXPENSE-ELECT3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWA 35 - - 35 - - - - - 4030000 DEPN EXPENSE-ELECT3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWYP 39 - - - 39 - - - - 4030000 DEPN EXPENSE-ELECT3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWYU 6 - - - 6 - - - - 4030000 DEPN EXPENSE-ELECT3640000 "POLES, TOWERS AND FIXTURES"CA 3,178 3,178 - - - - - - - 4030000 DEPN EXPENSE-ELECT3640000 "POLES, TOWERS AND FIXTURES"IDU 3,588 - - - - - 3,588 - - 4030000 DEPN EXPENSE-ELECT3640000 "POLES, TOWERS AND FIXTURES"OR 15,358 - 15,358 - - - - - - 4030000 DEPN EXPENSE-ELECT3640000 "POLES, TOWERS AND FIXTURES"UT 16,500 - - - - 16,500 - - - 4030000 DEPN EXPENSE-ELECT3640000 "POLES, TOWERS AND FIXTURES"WA 4,117 - - 4,117 - - - - - 4030000 DEPN EXPENSE-ELECT3640000 "POLES, TOWERS AND FIXTURES"WYP 5,206 - - - 5,206 - - - - 4030000 DEPN EXPENSE-ELECT3640000 "POLES, TOWERS AND FIXTURES"WYU 1,032 - - - 1,032 - - - - 4030000 DEPN EXPENSE-ELECT3650000 OVERHEAD CONDUCTORS & DEVICES CA 1,144 1,144 - - - - - - - 4030000 DEPN EXPENSE-ELECT3650000 OVERHEAD CONDUCTORS & DEVICES IDU 1,023 - - - - - 1,023 - - 4030000 DEPN EXPENSE-ELECT3650000 OVERHEAD CONDUCTORS & DEVICES OR 6,506 - 6,506 - - - - - - 4030000 DEPN EXPENSE-ELECT3650000 OVERHEAD CONDUCTORS & DEVICES UT 7,314 - - - - 7,314 - - - 4030000 DEPN EXPENSE-ELECT3650000 OVERHEAD CONDUCTORS & DEVICES WA 2,106 - - 2,106 - - - - - 4030000 DEPN EXPENSE-ELECT3650000 OVERHEAD CONDUCTORS & DEVICES WYP 2,793 - - - 2,793 - - - - 4030000 DEPN EXPENSE-ELECT3650000 OVERHEAD CONDUCTORS & DEVICES WYU 364 - - - 364 - - - - 4030000 DEPN EXPENSE-ELECT3660000 UNDERGROUND CONDUIT CA 472 472 - - - - - - - 1 of 3 Depreciation Expense (Actuals)Sum of Range: 01/2022 - 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary AccountPrimary Account NameSecondary AccountSecondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4030000 DEPN EXPENSE-ELECT3660000 UNDERGROUND CONDUIT IDU 294 - - - - - 294 - - 4030000 DEPN EXPENSE-ELECT3660000 UNDERGROUND CONDUIT OR 1,996 - 1,996 - - - - - - 4030000 DEPN EXPENSE-ELECT3660000 UNDERGROUND CONDUIT UT 5,916 - - - - 5,916 - - - 4030000 DEPN EXPENSE-ELECT3660000 UNDERGROUND CONDUIT WA 530 - - 530 - - - - - 4030000 DEPN EXPENSE-ELECT3660000 UNDERGROUND CONDUIT WYP 819 - - - 819 - - - - 4030000 DEPN EXPENSE-ELECT3660000 UNDERGROUND CONDUIT WYU 151 - - - 151 - - - - 4030000 DEPN EXPENSE-ELECT3670000 UNDERGROUND CONDUCTORS & DEVICES CA 545 545 - - - - - - - 4030000 DEPN EXPENSE-ELECT3670000 UNDERGROUND CONDUCTORS & DEVICES IDU 610 - - - - - 610 - - 4030000 DEPN EXPENSE-ELECT3670000 UNDERGROUND CONDUCTORS & DEVICES OR 4,410 - 4,410 - - - - - - 4030000 DEPN EXPENSE-ELECT3670000 UNDERGROUND CONDUCTORS & DEVICES UT 12,595 - - - - 12,595 - - - 4030000 DEPN EXPENSE-ELECT3670000 UNDERGROUND CONDUCTORS & DEVICES WA 742 - - 742 - - - - - 4030000 DEPN EXPENSE-ELECT3670000 UNDERGROUND CONDUCTORS & DEVICES WYP 1,302 - - - 1,302 - - - - 4030000 DEPN EXPENSE-ELECT3670000 UNDERGROUND CONDUCTORS & DEVICES WYU 488 - - - 488 - - - - 4030000 DEPN EXPENSE-ELECT3680000 LINE TRANSFORMERS CA 1,339 1,339 - - - - - - - 4030000 DEPN EXPENSE-ELECT3680000 LINE TRANSFORMERS IDU 2,000 - - - - - 2,000 - - 4030000 DEPN EXPENSE-ELECT3680000 LINE TRANSFORMERS OR 11,851 - 11,851 - - - - - - 4030000 DEPN EXPENSE-ELECT3680000 LINE TRANSFORMERS UT 14,980 - - - - 14,980 - - - 4030000 DEPN EXPENSE-ELECT3680000 LINE TRANSFORMERS WA 2,964 - - 2,964 - - - - - 4030000 DEPN EXPENSE-ELECT3680000 LINE TRANSFORMERS WYP 3,443 - - - 3,443 - - - - 4030000 DEPN EXPENSE-ELECT3680000 LINE TRANSFORMERS WYU 482 - - - 482 - - - - 4030000 DEPN EXPENSE-ELECT3691000 SERVICES - OVERHEAD CA 265 265 - - - - - - - 4030000 DEPN EXPENSE-ELECT3691000 SERVICES - OVERHEAD IDU 227 - - - - - 227 - - 4030000 DEPN EXPENSE-ELECT3691000 SERVICES - OVERHEAD OR 2,209 - 2,209 - - - - - - 4030000 DEPN EXPENSE-ELECT3691000 SERVICES - OVERHEAD UT 2,411 - - - - 2,411 - - - 4030000 DEPN EXPENSE-ELECT3691000 SERVICES - OVERHEAD WA 585 - - 585 - - - - - 4030000 DEPN EXPENSE-ELECT3691000 SERVICES - OVERHEAD WYP 432 - - - 432 - - - - 4030000 DEPN EXPENSE-ELECT3691000 SERVICES - OVERHEAD WYU 95 - - - 95 - - - - 4030000 DEPN EXPENSE-ELECT3692000 SERVICES - UNDERGROUND CA 400 400 - - - - - - - 4030000 DEPN EXPENSE-ELECT3692000 SERVICES - UNDERGROUND IDU 935 - - - - - 935 - - 4030000 DEPN EXPENSE-ELECT3692000 SERVICES - UNDERGROUND OR 4,815 - 4,815 - - - - - - 4030000 DEPN EXPENSE-ELECT3692000 SERVICES - UNDERGROUND UT 6,947 - - - - 6,947 - - - 4030000 DEPN EXPENSE-ELECT3692000 SERVICES - UNDERGROUND WA 1,215 - - 1,215 - - - - - 4030000 DEPN EXPENSE-ELECT3692000 SERVICES - UNDERGROUND WYP 1,171 - - - 1,171 - - - - 4030000 DEPN EXPENSE-ELECT3692000 SERVICES - UNDERGROUND WYU 398 - - - 398 - - - - 4030000 DEPN EXPENSE-ELECT3700000 METERS CA 311 311 - - - - - - - 4030000 DEPN EXPENSE-ELECT3700000 METERS IDU 761 - - - - - 761 - - 4030000 DEPN EXPENSE-ELECT3700000 METERS OR 1,743 - 1,743 - - - - - - 4030000 DEPN EXPENSE-ELECT3700000 METERS UT 6,654 - - - - 6,654 - - - 4030000 DEPN EXPENSE-ELECT3700000 METERS WA 776 - - 776 - - - - - 4030000 DEPN EXPENSE-ELECT3700000 METERS WYP 765 - - - 765 - - - - 4030000 DEPN EXPENSE-ELECT3700000 METERS WYU 147 - - - 147 - - - - 4030000 DEPN EXPENSE-ELECT3710000 INSTALL ON CUSTOMERS PREMISES CA 15 15 - - - - - - - 4030000 DEPN EXPENSE-ELECT3710000 INSTALL ON CUSTOMERS PREMISES IDU 8 - - - - - 8 - - 4030000 DEPN EXPENSE-ELECT3710000 INSTALL ON CUSTOMERS PREMISES OR 116 - 116 - - - - - - 4030000 DEPN EXPENSE-ELECT3710000 INSTALL ON CUSTOMERS PREMISES UT 264 - - - - 264 - - - 4030000 DEPN EXPENSE-ELECT3710000 INSTALL ON CUSTOMERS PREMISES WA 20 - - 20 - - - - - 4030000 DEPN EXPENSE-ELECT3710000 INSTALL ON CUSTOMERS PREMISES WYP 30 - - - 30 - - - - 4030000 DEPN EXPENSE-ELECT3710000 INSTALL ON CUSTOMERS PREMISES WYU 5 - - - 5 - - - - 4030000 DEPN EXPENSE-ELECT3730000 STREET LIGHTING & SIGNAL SYSTEMS CA 28 28 - - - - - - - 4030000 DEPN EXPENSE-ELECT3730000 STREET LIGHTING & SIGNAL SYSTEMS IDU 35 - - - - - 35 - - 4030000 DEPN EXPENSE-ELECT3730000 STREET LIGHTING & SIGNAL SYSTEMS OR 616 - 616 - - - - - - 4030000 DEPN EXPENSE-ELECT3730000 STREET LIGHTING & SIGNAL SYSTEMS UT 1,147 - - - - 1,147 - - - 4030000 DEPN EXPENSE-ELECT3730000 STREET LIGHTING & SIGNAL SYSTEMS WA 119 - - 119 - - - - - 4030000 DEPN EXPENSE-ELECT3730000 STREET LIGHTING & SIGNAL SYSTEMS WYP 237 - - - 237 - - - - 4030000 DEPN EXPENSE-ELECT3730000 STREET LIGHTING & SIGNAL SYSTEMS WYU 63 - - - 63 - - - - 4030000 DEPN EXPENSE-ELECT3892000 LAND RIGHTS IDU 0 - - - - - 0 - - 4030000 DEPN EXPENSE-ELECT3892000 LAND RIGHTS OR 0 - 0 - - - - - - 4030000 DEPN EXPENSE-ELECT3892000 LAND RIGHTS SG 0 0 0 0 0 0 0 0 - 4030000 DEPN EXPENSE-ELECT3892000 LAND RIGHTS SO 2 0 1 0 0 1 0 0 - 4030000 DEPN EXPENSE-ELECT3892000 LAND RIGHTS UT 2 - - - - 2 - - - 4030000 DEPN EXPENSE-ELECT3892000 LAND RIGHTS WYP 1 - - - 1 - - - - 4030000 DEPN EXPENSE-ELECT3892000 LAND RIGHTS WYU 0 - - - 0 - - - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS CA 76 76 - - - - - - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS CN 209 5 65 14 15 102 9 - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS IDU 223 - - - - - 223 - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS OR 786 - 786 - - - - - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS SE 23 0 6 2 4 10 1 0 - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS SG 277 4 74 22 38 123 16 0 - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS SO 2,368 54 656 182 308 1,036 131 1 - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS UT 1,200 - - - - 1,200 - - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS WA 242 - - 242 - - - - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS WYP 257 - - - 257 - - - - 4030000 DEPN EXPENSE-ELECT3900000 STRUCTURES AND IMPROVEMENTS WYU 117 - - - 117 - - - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE CA 5 5 - - - - - - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE CN 37 1 12 3 3 18 2 - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE IDU 4 - - - - - 4 - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE OR 67 - 67 - - - - - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE SE 0 0 0 0 0 0 0 0 - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE SG 88 1 23 7 12 39 5 0 - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE SO 691 16 191 53 90 302 38 0 - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE UT 49 - - - - 49 - - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE WA 3 - - 3 - - - - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE WYP 26 - - - 26 - - - - 4030000 DEPN EXPENSE-ELECT3910000 OFFICE FURNITURE WYU 2 - - - 2 - - - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSCA 10 10 - - - - - - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSCN 520 12 161 35 37 253 22 - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSIDU 80 - - - - - 80 - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSOR 188 - 188 - - - - - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSSE 5 0 1 0 1 2 0 0 - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSSG 531 8 142 42 74 236 30 0 - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSSO 11,854 270 3,285 910 1,540 5,189 657 3 - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSUT 153 - - - - 153 - - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSWA 66 - - 66 - - - - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSWYP 301 - - - 301 - - - - 4030000 DEPN EXPENSE-ELECT3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSWYU 15 - - - 15 - - - - 4030000 DEPN EXPENSE-ELECT3913000 OFFICE EQUIPMENT CN 0 0 0 0 0 0 0 - - 4030000 DEPN EXPENSE-ELECT3913000 OFFICE EQUIPMENT OR 0 - 0 - - - - - - 4030000 DEPN EXPENSE-ELECT3913000 OFFICE EQUIPMENT SG 5 0 1 0 1 2 0 0 - 4030000 DEPN EXPENSE-ELECT3913000 OFFICE EQUIPMENT SO 71 2 20 5 9 31 4 0 - 4030000 DEPN EXPENSE-ELECT3913000 OFFICE EQUIPMENT UT 1 - - - - 1 - - - 4030000 DEPN EXPENSE-ELECT3913000 OFFICE EQUIPMENT WYU 1 - - - 1 - - - - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT CA 5 5 - - - - - - - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT IDU 24 - - - - - 24 - - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT OR 112 - 112 - - - - - - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT SG 259 4 69 20 36 115 15 0 - 2 of 3 Depreciation Expense (Actuals)Sum of Range: 01/2022 - 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary AccountPrimary Account NameSecondary AccountSecondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT SO 9 0 2 1 1 4 0 0 - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT UT 160 - - - - 160 - - - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT WA 27 - - 27 - - - - - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT WYP 51 - - - 51 - - - - 4030000 DEPN EXPENSE-ELECT3930000 STORES EQUIPMENT WYU 0 - - - 0 - - - - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"CA 44 44 - - - - - - - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"IDU 93 - - - - - 93 - - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"OR 462 - 462 - - - - - - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"SE 4 0 1 0 1 2 0 0 - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"SG 895 13 239 71 125 397 51 0 - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"SO 75 2 21 6 10 33 4 0 - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"UT 694 - - - - 694 - - - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"WA 120 - - 120 - - - - - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"WYP 169 - - - 169 - - - - 4030000 DEPN EXPENSE-ELECT3940000 "TLS, SHOP, GAR EQUIPMENT"WYU 13 - - - 13 - - - - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT CA 29 29 - - - - - - - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT IDU 70 - - - - - 70 - - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT OR 512 - 512 - - - - - - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT SE 61 1 15 5 10 27 4 0 - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT SG 349 5 93 27 48 155 20 0 - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT SO 263 6 73 20 34 115 15 0 - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT UT 423 - - - - 423 - - - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT WA 73 - - 73 - - - - - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT WYP 146 - - - 146 - - - - 4030000 DEPN EXPENSE-ELECT3950000 LABORATORY EQUIPMENT WYU 5 - - - 5 - - - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT CA 230 230 - - - - - - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT CN 148 3 46 10 11 72 6 - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT IDU 595 - - - - - 595 - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT OR 2,561 - 2,561 - - - - - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT SE 12 0 3 1 2 5 1 0 - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT SG 8,127 121 2,172 640 1,130 3,601 460 3 - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT SO 4,078 93 1,130 313 530 1,785 226 1 - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT UT 2,843 - - - - 2,843 - - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT WA 515 - - 515 - - - - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT WYP 1,128 - - - 1,128 - - - - 4030000 DEPN EXPENSE-ELECT3970000 COMMUNICATION EQUIPMENT WYU 260 - - - 260 - - - - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT CA 29 29 - - - - - - - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT IDU 28 - - - - - 28 - - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT OR 214 - 214 - - - - - - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT SE 7 0 2 1 1 3 0 0 - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT SG 349 5 93 27 49 155 20 0 - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT SO 17 0 5 1 2 7 1 0 - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT UT 177 - - - - 177 - - - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT WA 43 - - 43 - - - - - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT WYP 55 - - - 55 - - - - 4030000 DEPN EXPENSE-ELECT3972000 MOBILE RADIO EQUIPMENT WYU 11 - - - 11 - - - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT CA 3 3 - - - - - - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT CN 4 0 1 0 0 2 0 - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT IDU 4 - - - - - 4 - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT OR 64 - 64 - - - - - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT SE 0 0 0 0 0 0 0 0 - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT SG 146 2 39 12 20 65 8 0 - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT SO 102 2 28 8 13 45 6 0 - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT UT 74 - - - - 74 - - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT WA 9 - - 9 - - - - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT WYP 12 - - - 12 - - - - 4030000 DEPN EXPENSE-ELECT3980000 MISCELLANEOUS EQUIPMENT WYU 1 - - - 1 - - - - 4030000 Total 978,484 20,466 264,418 76,156 130,982 431,605 54,564 293 - 4032000 DEPR - STEAM 565131 DEPR - PROD STEAM NOT CLASSIFIED SG 2,323 35 621 183 323 1,030 131 1 - 4032000 DEPR - STEAM 565247 Depr - Prod Steam UT STEP OTHER (6,749) - - - - - - - (6,749) 4032000 Total (4,426) 35 621 183 323 1,030 131 1 (6,749) 4033000 DEPR - HYDRO 565133 DEPR - PROD HYDRO NOT CLASSIFIED SG-P (465) (7) (124) (37) (65) (206) (26) (0) - 4033000 DEPR - HYDRO 565133 DEPR - PROD HYDRO NOT CLASSIFIED SG-U 398 6 106 31 55 176 23 0 - 4033000 Total (67) (1) (18) (5) (9) (30) (4) (0) - 4034000 DEPR - OTHER 565134 DEPR - PROD OTHER NOT CLASSIFIED SG 355 5 95 28 49 157 20 0 - 4034000 Total 355 5 95 28 49 157 20 0 - 4035000 DEPR-TRANSMISSION565141 DEPR - TRANS ASSETS NOT CLASSIFIED SG 3,998 59 1,068 315 556 1,772 226 2 - 4035000 Total 3,998 59 1,068 315 556 1,772 226 2 - 4036000 DEPR-DISTRIBUTION565161 DEPR - DIST ASSETS NOT CLASSIFIED CA 170 170 - - - - - - - 4036000 DEPR-DISTRIBUTION565161 DEPR - DIST ASSETS NOT CLASSIFIED IDU 133 - - - - - 133 - - 4036000 DEPR-DISTRIBUTION565161 DEPR - DIST ASSETS NOT CLASSIFIED OR 670 - 670 - - - - - - 4036000 DEPR-DISTRIBUTION565161 DEPR - DIST ASSETS NOT CLASSIFIED UT 1,168 - - - - 1,168 - - - 4036000 DEPR-DISTRIBUTION565161 DEPR - DIST ASSETS NOT CLASSIFIED WA 218 - - 218 - - - - - 4036000 DEPR-DISTRIBUTION565161 DEPR - DIST ASSETS NOT CLASSIFIED WYP 295 - - - 295 - - - - 4036000 Total 2,652 170 670 218 295 1,168 133 - - 4037000 DEPR - GENERAL 565201 DEPR - GEN ASSETS NOT CLASSIFIED SG 2,646 39 707 208 368 1,172 150 1 - 4037000 Total 2,646 39 707 208 368 1,172 150 1 - 4039999 DEPR EXP-ELEC, OTH565970 DEPRECIATION-JOINT OWNER BILLED-CREDITSG (256) (4) (68) (20) (36) (114) (14) (0) - 4039999 Total (256) (4) (68) (20) (36) (114) (14) (0) - Grand Total 983,386 20,769 267,493 77,082 132,528 436,761 55,206 296 (6,749) 3 of 3 B4. AMORTIZATION EXPENSE Amortization Expense (Actuals) Sum of Range: 01/2022 - 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary AccountPrimary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS IDU 20 - - - - - 20 - - 4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG 678 10 181 53 94 300 38 0 - 4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-P 2,682 40 717 211 373 1,189 152 1 - 4040000 AMOR LTD TRM PLNT 3020000 FRANCHISES AND CONSENTS SG-U 336 5 90 26 47 149 19 0 - 4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT OR 9 - 9 - - - - - - 4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT SG 1,015 15 271 80 141 450 57 0 - 4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT UT 48 - - - - 48 - - - 4040000 AMOR LTD TRM PLNT 3031040 INTANGIBLE PLANT WYP 59 - - - 59 - - - - 4040000 AMOR LTD TRM PLNT 3031050 RWT - RCMS WORK TRACKING SO 89 2 25 7 12 39 5 0 - 4040000 AMOR LTD TRM PLNT 3031680 CADOPS - COMPUTER-ASSISTED DISTRIBUTIONSO 922 21 255 71 120 404 51 0 - 4040000 AMOR LTD TRM PLNT 3031830 CUSTOMER SERVICE SYSTEM CN 6,749 154 2,094 453 480 3,283 285 - - 4040000 AMOR LTD TRM PLNT 3032040 SAP SO 5,381 123 1,491 413 699 2,356 298 1 - 4040000 AMOR LTD TRM PLNT 3032130 NODAL PRICING SOFTWARE SG 639 9 171 50 89 283 36 0 - 4040000 AMOR LTD TRM PLNT 3032140 ESM-IRP SO 554 13 153 42 72 242 31 0 - 4040000 AMOR LTD TRM PLNT 3032150 CELONIS SO 845 19 234 65 110 370 47 0 - 4040000 AMOR LTD TRM PLNT 3032160 ARCOS SO 623 14 173 48 81 273 34 0 - 4040000 AMOR LTD TRM PLNT 3032170 AZURE B2C - IDENTITY MGT SO 286 7 79 22 37 125 16 0 - 4040000 AMOR LTD TRM PLNT 3032180 IAM - SCHEDULING/TAGGING SYSTEM SO 273 6 76 21 35 120 15 0 - 4040000 AMOR LTD TRM PLNT 3032190 4040000/3032190 SO 154 4 43 12 20 68 9 0 - 4040000 AMOR LTD TRM PLNT 3032200 ITOA SO 855 19 237 66 111 374 47 0 - 4040000 AMOR LTD TRM PLNT 3032210 FACILITY INSPECTION REPORTING SYS SO 307 7 85 24 40 134 17 0 - 4040000 AMOR LTD TRM PLNT 3032340 FACILITY INSPECTION REPORTING SYSTEM SO 9 0 2 1 1 4 0 0 - 4040000 AMOR LTD TRM PLNT 3032450 MID OFFICE IMPROVEMENT PROJECT SO 4 0 1 0 0 2 0 0 - 4040000 AMOR LTD TRM PLNT 3032530 POLE ATTACHMENT MGMT SYSTEM SO 7 0 2 1 1 3 0 0 - 4040000 AMOR LTD TRM PLNT 3032600 SINGLE PERSON SCHEDULING SO 184 4 51 14 24 81 10 0 - 4040000 AMOR LTD TRM PLNT 3032640 TIBCO SOFTWARE SO 206 5 57 16 27 90 11 0 - 4040000 AMOR LTD TRM PLNT 3032690 UTILITY INTERNATIONAL FORECASTING MODELSO 1,531 35 424 118 199 670 85 0 - 4040000 AMOR LTD TRM PLNT 3032710 ROUGE RIVER HYDRO INTANGIBLES SG 7 0 2 1 1 3 0 0 - 4040000 AMOR LTD TRM PLNT 3032740 GADSBY INTANGIBLE ASSETS SG 4 0 1 0 0 2 0 0 - 4040000 AMOR LTD TRM PLNT 3032760 SWIFT 2 IMPROVEMENTS SG 432 6 115 34 60 191 24 0 - 4040000 AMOR LTD TRM PLNT 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENT SG 24 0 6 2 3 11 1 0 - 4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG 2 0 1 0 0 1 0 0 - 4040000 AMOR LTD TRM PLNT 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U 1 0 0 0 0 0 0 0 - 4040000 AMOR LTD TRM PLNT 3032830 VCPRO - XEROX CUST STMT FRMTR ENHANCE -SO 28 1 8 2 4 12 2 0 - 4040000 AMOR LTD TRM PLNT 3032860 WEB SOFTWARE SO 1,870 43 518 144 243 818 104 1 - 4040000 AMOR LTD TRM PLNT 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETSSG 360 5 96 28 50 160 20 0 - 4040000 AMOR LTD TRM PLNT 3032990 P8DM - FILENET P8 DOCUMENT MANAGEMENT (ESO 483 11 134 37 63 211 27 0 - 4040000 AMOR LTD TRM PLNT 3033090 STEAM PLANT INTANGIBLE ASSETS SG 2,395 36 640 189 333 1,061 135 1 - 4040000 AMOR LTD TRM PLNT 3033220 MONARCH EMS/SCADA SO 3,540 81 981 272 460 1,550 196 1 - 4040000 AMOR LTD TRM PLNT 3033240 IEE - Itron Enterprise Addition CN 487 11 151 33 35 237 21 - - 4040000 AMOR LTD TRM PLNT 3033250 AMI Metering Software CN 5,622 128 1,744 377 400 2,735 238 - - 4040000 AMOR LTD TRM PLNT 3033260 Big Data & Analytics SO 2,196 50 609 169 285 961 122 1 - 4040000 AMOR LTD TRM PLNT 3033270 CES - Customer Experience System CN 2,129 48 661 143 152 1,036 90 - - 4040000 AMOR LTD TRM PLNT 3033280 MAPAPPS - Mapping Systems Application SO 1,785 41 495 137 232 781 99 0 - 4040000 AMOR LTD TRM PLNT 3033290 CUSTOMER CONTACTS CN 781 18 242 52 56 380 33 - - 4040000 AMOR LTD TRM PLNT 3033310 C&T - ENERGY TRADING SYSTEM SO 331 8 92 25 43 145 18 0 - 4040000 AMOR LTD TRM PLNT 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM)SO 54 1 15 4 7 24 3 0 - 4040000 AMOR LTD TRM PLNT 3033370 DISTRIBUTION INTANGIBLES WYP 119 - - - 119 - - - - 4040000 AMOR LTD TRM PLNT 3033410 M365 SO 742 17 206 57 96 325 41 0 - 4040000 AMOR LTD TRM PLNT 3033420 SUBSTATION RELIABILITY SOFTWARE SO 131 3 36 10 17 57 7 0 - 4040000 AMOR LTD TRM PLNT 3033430 DEPLOY DISTRIBUTION MGMT SYSTEM SO 286 7 79 22 37 125 16 0 - 4040000 AMOR LTD TRM PLNT 3033440 DISTRIBUTION ENGINEERING COSTS SO 185 4 51 14 24 81 10 0 - 4040000 AMOR LTD TRM PLNT 3033450 MAXIMO SO 812 19 225 62 106 356 45 0 - 4040000 AMOR LTD TRM PLNT 3033460 AURORA SO 143 3 40 11 19 63 8 0 - 4040000 AMOR LTD TRM PLNT 3033470 AUGMENTED REALITY SO 92 2 26 7 12 40 5 0 - 4040000 AMOR LTD TRM PLNT 3033480 CXP CN 38 1 12 3 3 18 2 - - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS CA 2 2 - - - - - - - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS IDU 3 - - - - - 3 - - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS OR 3 - 3 - - - - - - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SE 2 0 0 0 0 1 0 0 - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SG 9,239 137 2,469 727 1,285 4,094 523 4 - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS SO 500 11 139 38 65 219 28 0 - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS UT 1 - - - - 1 - - - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS WA 3 - - 3 - - - - - 4040000 AMOR LTD TRM PLNT 3034900 MISC - MISCELLANEOUS WYP 57 - - - 57 - - - - 4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG 196 3 52 15 27 87 11 0 - 4040000 AMOR LTD TRM PLNT 3035320 HYDRO PLANT INTANGIBLES SG-P 15 0 4 1 2 7 1 0 - 4040000 AMOR LTD TRM PLNT 3035330 OATI-OASIS INTERFACE SO 69 2 19 5 9 30 4 0 - 4040000 AMOR LTD TRM PLNT 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P 313 5 84 25 43 139 18 0 - 4040000 AMOR LTD TRM PLNT 3456000 Electric Equipment - Leasehold Improveme OR 41 - 41 - - - - - - 4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR 144 - 144 - - - - - - 4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO 108 2 30 8 14 47 6 0 - 4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA 96 - - 96 - - - - - 4040000 AMOR LTD TRM PLNT 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP 84 - - - 84 - - - - 4040000 Total 60,417 1,217 17,092 4,567 7,318 27,064 3,145 14 - 4049000 AMR LTD TRM PLNT-OTH 566201 Amort Exp - Hydro - UT Klamath Adj OTHER 4,210 - - - - - - - 4,210 4049000 AMR LTD TRM PLNT-OTH 566970 AMORTIZATION JO BILL CREDIT SG (477) (7) (128) (38) (66) (212) (27) (0) - 4049000 Total 3,733 (7) (128) (38) (66) (212) (27) (0) 4,210 4061000 EL PLNT ACQ ADJ-CM 566920 AMORT ELEC PLANT ACQ ADJ SG 831 12 222 65 116 368 47 0 - 4061000 EL PLNT ACQ ADJ-CM 566920 AMORT ELEC PLANT ACQ ADJ UT 302 - - - - 302 - - - 4061000 Total 1,133 12 222 65 116 670 47 0 - 4073000 REGULATORY DEBITS 566940 AMORT OF REG ASSETS - DEBITS SG 27 0 7 2 4 12 2 0 - 4073000 REGULATORY DEBITS 566982 Amortz Reg A-Unrcvrd Plt/Decom Csts-ID IDU 66 - - - - - 66 - - 4073000 REGULATORY DEBITS 566983 Amortz Reg A-Unrcvrd Plt/Decom Csts-OR OR 179 - 179 - - - - - - 4073000 REGULATORY DEBITS 566984 Amortz Reg A-Unrcvrd Plt/Decom Csts-UT UT 2,994 - - - - 2,994 - - - 4073000 REGULATORY DEBITS 566986 Amortz Reg A-Unrcvrd Plt/Decom Csts-WY WYP 4,716 - - - 4,716 - - - - 4073000 REGULATORY DEBITS 566992 OR Meters Replaced by AMI Amortization OTHER 2,916 - - - - - - - 2,916 4073000 REGULATORY DEBITS 586902 Preferred Stock Repurchase Loss Amort OTHER 124 - - - - - - - 124 4073000 Total 11,022 0 187 2 4,720 3,006 67 0 3,040 4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential IDU 7,499 - - - - - 7,499 - - 4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential OR 56,674 - 56,674 - - - - - - 4074100 Reg Credits-BPA Exch 301101 BPA Reg Bill Bal Acct - Residential WA 16,148 - - 16,148 - - - - - 4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial IDU 419 - - - - - 419 - - 4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial OR 1,404 - 1,404 - - - - - - 4074100 Reg Credits-BPA Exch 301201 BPA Reg Bill Bal Acct - Commercial WA 637 - - 637 - - - - - 4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial IDU 37 - - - - - 37 - - 4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial OR 2 - 2 - - - - - - 4074100 Reg Credits-BPA Exch 301301 BPA Reg Bill Bal Acct - Industrial WA 16 - - 16 - - - - - 4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation IDU 2,232 - - - - - 2,232 - - 4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation OR 837 - 837 - - - - - - 4074100 Reg Credits-BPA Exch 301451 BPA Reg Bill Bal Acct - Irrigation WA 718 - - 718 - - - - - 4074100 Reg Credits-BPA Exch 301601 BPA Reg Bill Bal Acct - St/Hwy Lighting OR 0 - 0 - - - - - - 1 of 2 Amortization Expense (Actuals) Sum of Range: 01/2022 - 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary AccountPrimary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4074100 Total 86,624 - 58,916 17,520 - - 10,187 - - 4074200 Reg Credits-BPA Exch 505201 Regional Bill Intchg Rec/Del-OR (PP)OR (58,916) - (58,916) - - - - - - 4074200 Reg Credits-BPA Exch 505202 Regional Bill Intchg Rec/Del-WA (PP)WA (17,520) - - (17,520) - - - - - 4074200 Reg Credits-BPA Exch 505204 Regional Bill Intchg Rec/Del-ID (RMP)IDU (10,187) - - - - - (10,187) - - 4074200 Total (86,624) - (58,916) (17,520) - - (10,187) - - Grand Total 76,305 1,223 17,373 4,597 12,087 30,528 3,232 14 7,250 2 of 2 B5. TAXES OTHER THAN INCOME Taxes Other Than Income (Actuals)Sum of Range: 01/2022 - 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Primary Account Name Secondary Account Secondary Account Name Alloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4081000 TAX OTH INC-U OP I 584960 Taxes Other Non-Income - Credit SO (483) (11) (134) (37) (63) (211) (27) (0) - 4081000 Total (483) (11) (134) (37) (63) (211) (27) (0) - 4081500 PROPERTY TAXES 579000 PROPERTY TAX GPS 142,570 3,249 39,513 10,945 18,520 62,409 7,896 39 - 4081500 Total 142,570 3,249 39,513 10,945 18,520 62,409 7,896 39 - 4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES CA 1,534 1,534 - - - - - - - 4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES OR 28,407 - 28,407 - - - - - - 4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES UT 8 - - - - 8 - - - 4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES WA 1 - - 1 - - - - - 4081800 FRANCHISE TAXES 578000 FRANCHISE & OCCUPATION TAXES WYP 1,864 - - - 1,864 - - - - 4081800 Total 31,814 1,534 28,407 1 1,864 8 - - - 4081990 MISC TAXES - OTHER 583260 PUBLIC UTILITY TAX SO 15,481 353 4,291 1,189 2,011 6,777 857 4 - 4081990 MISC TAXES - OTHER 583261 OREGON ENERGY RESOURCE SUPPLIER TAXOR 1,617 - 1,617 - - - - - - 4081990 MISC TAXES - OTHER 583263 MONTANA ENERGY TAX SE 379 5 96 28 59 167 24 0 - 4081990 MISC TAXES - OTHER 583265 WASHINGTON GROSS REVENUE TAX - SERVICESWA 19 - - 19 - - - - - 4081990 MISC TAXES - OTHER 583266 IDAHO KILOWATT HOUR TAX SE 40 1 10 3 6 18 2 0 - 4081990 MISC TAXES - OTHER 583267 WYOMING ANNUAL CORPORATION FEE (TAX)WYP 105 - - - 105 - - - - 4081990 MISC TAXES - OTHER 583269 MONTANA WHOLESALE ENERGY TAX SE 274 4 69 20 43 121 17 0 - 4081990 MISC TAXES - OTHER 583273 Wyoming Wind Generation Tax SG 2,229 33 596 176 310 988 126 1 - 4081990 MISC TAXES - OTHER 583274 Nevada Commerce Tax SO 16 0 4 1 2 7 1 0 - 4081990 MISC TAXES - OTHER 584100 GOVERNMENT ROYALTIES SE 483 7 122 36 75 212 30 0 - 4081990 Total 20,644 403 6,805 1,472 2,612 8,289 1,058 6 - Grand Total 194,545 5,175 74,591 12,381 22,933 70,494 8,927 44 - 1 of 1 B6. FEDERAL INCOME TAXES Interest Expense & Renewable Energy Tax Credits Twelve Months Ended - December 2022Allocation 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 4091000 310310 Renewable Electricity Production Tax CreSG (185,185) (2,751) (49,488) (14,581) (25,750) (82,066) (10,477) (72) - 4091000 310312 Mining Rescue Training Credit ~ Energy WSE - - - - - - - - 4091000 310313 Mining Rescue Training Credit ~ PMISE - - - - - - - - 4091000 310315 Investment Tax Credit - Solar ArraysSG - - - - - - - - 4091000 310318 Research and Experimentation CreditsSO - - - - - - - - 4091000 600600 Fuel Tax Credit SE (15) (0) (4) (1) (2) (7) (1) (0) - 4091000 900900 Foreign Tax Credit SO (43) (1) (12) (3) (6) (19) (2) (0) - 4091000 Total (185,243) (2,752) (49,503) (14,585) (25,758) (82,091) (10,480) (72) - 4091100 311311 Utah Renewable Energy Production Tax CreSG - - - - - - - - 4091100 Total - - - - - - - - - 4191000 0 AFUDC - EQUITY SNP (70,977) (1,545) (19,108) (5,246) (9,176) (31,921) (3,962) (20) - 4191000 Total (70,977) (1,545) (19,108) (5,246) (9,176) (31,921) (3,962) (20) - 4270000 585001 INTEREST EXPENSE - LONG-TERM DEBT - FMBSSNP 375,029 8,166 100,962 27,718 48,482 168,663 20,934 106 - 4270000 585002 INTEREST EXPENSE - LONG-TERM DEBT - MTNSSNP 25,850 563 6,959 1,911 3,342 11,626 1,443 7 - 4270000 585004 INTEREST EXPENSE - LT DEBT - PCRBS VARIASNP 2,741 60 738 203 354 1,233 153 1 - 4270000 585005 INTEREST EXPENSE - LT DEBT - PCRB FEES &SNP 700 15 188 52 90 315 39 0 - 4270000 Total 404,321 8,804 108,847 29,882 52,268 181,836 22,569 114 - 4280000 586160 AMORTIZATION - DEBT DISCOUNTSNP 1,286 28 346 95 166 578 72 0 - 4280000 586170 AMORTIZATION - DEBT ISSUANCE EXPSNP 3,171 69 854 234 410 1,426 177 1 - 4280000 Total 4,457 97 1,200 329 576 2,005 249 1 - 4281000 586190 AMORTIZATION - LOSS ON REQACQUIRED DEBTSNP 444 10 119 33 57 200 25 0 - 4281000 Total 444 10 119 33 57 200 25 0 - 4290000 586180 AMORTIZATION - DEBT PREMIUM/GAINSNP (3) (0) (1) (0) (0) (1) (0) (0) - 4290000 Total (3) (0) (1) (0) (0) (1) (0) (0) - 4310000 0 4310000/0 SNP 17,237 375 4,640 1,274 2,228 7,752 962 5 - 4310000 570019 Federal uncertain tax position int incomSNP (10) (0) (3) (1) (1) (5) (1) (0) - 4310000 575039 State uncertain tax position int incomeSNP (2) (0) (0) (0) (0) (1) (0) (0) - 4310000 575059 Current state tax interest incomeSNP (0) (0) (0) (0) (0) (0) (0) (0) - 4310000 Total 17,225 375 4,637 1,273 2,227 7,747 961 5 - 4313000 0 INTEREST EXPENSE ON REG LIABILITIESSNP 3,031 66 816 224 392 1,363 169 1 - 4313000 Total 3,031 66 816 224 392 1,363 169 1 - 4320000 585800 INTEREST CAPITALIZED (SEE OTH INCOME)SNP (31,729) (691) (8,542) (2,345) (4,102) (14,270) (1,771) (9) - 4320000 585860 INTEREST EXPENSE - AFUDC MANUAL ADJSNP 367 8 99 27 47 165 21 0 - 4320000 Total (31,362) (683) (8,443) (2,318) (4,054) (14,104) (1,751) (9) - Grand Total 141,893 4,371 38,565 9,592 16,532 65,032 7,780 20 - Schedule M (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 4098200 105105 30% Capitalized labor costs for PowerTax SO - - - - - - - - 4098200 105127 Book Depr Allocated to Medicare and M&E SCHMDEXP 143 3 39 11 19 63 8 0 - 4098200 110200 Tax Percentage Depletion - Deer Creek SE - - - - - - - - 4098200 120101 Other A/R Bad Debt Write-offs BADDEBT - - - - - - - - 4098200 130100 Non - Deductible Expenses SO 659 15 183 51 86 288 36 0 - 4098200 130400 PMINondeductible Exp SE 0 0 0 0 0 0 0 0 - 4098200 130505 Executive Compensation 162(m)SO 1,018 23 282 78 132 445 56 0 - 4098200 130550 MEHC Insurance Services-Premium SO - - - - - - - - 4098200 130700 Mining Rescue Training Credit Addback SE - - - - - - - - 4098200 130750 Nondeductible Fringe Benefits SO 157 4 44 12 20 69 9 0 - 4098200 130755 Nondeductible Parking Costs SO 507 12 141 39 66 222 28 0 - 4098200 130900 Non - Deductible Executive Comp SO - - - - - - - - 4098200 505505 Income Tax Interest SO 0 0 0 0 0 0 0 0 - 4098200 610106 PMIFuel Tax Cr SE 15 0 4 1 2 7 1 0 - 4098200 610107 PMI Dividend Gross Up for Foreign Tax Cr SO 43 1 12 3 6 19 2 0 - 4098200 7201051 Contra Medicare Subsidy SO - - - - - - - - 4098200 920106 PMI Dividend Received Deduction SE - - - - - - - - 4098200 920145 PMI Mining Rescue Training Credit Addbac SE - - - - - - - - 4098200 Total 2,541 58 703 195 331 1,113 141 1 - 4098300 105100 Capitalized Labor Costs SO 5,446 124 1,509 418 707 2,384 302 1 - 4098300 105120 Book Depreciation SCHMDEXP 1,084,757 22,910 295,067 85,028 146,190 481,784 60,897 327 - 4098300 105121 PMIBook Depreciation SE 6,260 90 1,583 466 975 2,753 390 3 - 4098300 105123 Sec. 481a Adj - Repair Deduction SG - - - - - - - - 4098300 105130 CIAC CIAC 127,757 5,184 34,466 7,977 12,499 61,080 6,552 - - 4098300 105137 Auto Depreciation SO - - - - - - - - 4098300 105140 Highway relocation SNPD 2,643 107 713 165 259 1,264 136 - - 4098300 105142 Avoided Costs SNP 61,931 1,348 16,672 4,577 8,006 27,852 3,457 17 - 4098300 105145 Acquisition Adjustment Amort SG - - - - - - - - 4098300 105146 Capitalization of Test Energy SG - - - - - - - - 4098300 105147 Sec 1031 Like Kind Exchange SO - - - - - - - - 4098300 105165 Coal Mine Development SE - - - - - - - - 4098300 105170 Coal Mine Receding Face (Extension)SE - - - - - - - - 4098300 105180 Steam Rts Blundell Geothml Bk Depr SG - - - - - - - - 4098300 105205 Coal Mine Development-30%Amort SE - - - - - - - - 4098300 105471 UT Kalamath Relicensing Costs OTHER (32,081) - - - - - - - (32,081) 4098300 110100 Book Cost Depletion SE - - - - - - - - 4098300 110105 SRC Book Depletion step up basis adj SG - - - - - - - - 4098300 1101051 SRC Book Cost Depletion SG - - - - - - - - 4098300 120105 Willow Wind Account Receivable WA - - - - - - - - 4098300 205100 Coal Pile Inventory Adjustment SE - - - - - - - - 4098300 205210 ERC (Emission Reduction Credit) Impairme SE - - - - - - - - 4098300 205411 PMI Sec 263A Adjustment SE - - - - - - - - 4098300 210105 Self Insured Health Benefit SO - - - - - - - - 4098300 210120 Prepaid Taxes-UT PUC UT - - - - - - - - 4098300 210130 Prepaid Taxes-ID PUC IDU - - - - - - - - 4098300 210200 Prepaid Taxes-property taxes GPS (3,304) (75) (916) (254) (429) (1,446) (183) (1) - 4098300 220100 Bad Debts Allowance - Cash Basis BADDEBT 696 15 301 94 40 235 11 - - 4098300 320110 Transition Team Costs-UT UT - - - - - - - - 4098300 320115 Misc - Reg Assets/Reg Liab-Total OTHER - - - - - - - - 4098300 320140 May 2000 Transition Plan Costs-OR OR - - - - - - - - 4098300 320210 Research & Exper. Sec. 174 Amort.SO - - - - - - - - 4098300 320220 Glenrock Excluding Reclamation-UT rate o UT - - - - - - - - 4098300 320230 FAS 87/88 Writeoff-UT rate order UT - - - - - - - - 4098300 320270 Reg Asset FAS 158 Pension Liab Adj SO 38,858 885 10,769 2,983 5,048 17,010 2,152 11 - 4098300 320280 Reg Asset FAS 158 Post Retire Liab SO (8,953) (204) (2,481) (687) (1,163) (3,919) (496) (2) - 4098300 320281 Reg Asset - Post-Retirement Settlement L SO 885 20 245 68 115 387 49 0 - 4098300 320282 Reg Asset - Post-Retirement Settlement L UT - - - - - - - - 4098300 320283 Reg Asset - Post-Retirement Settlement L WYU - - - - - - - - 4098300 330100 Amort. Pollution Control Facility SG - - - - - - - - 4098300 415110 Def Reg Asset-Transmission Srvc Deposit SG - - - - - - - - 4098300 415115 Reg Asset - UT STEP Pilot Programs Balan OTHER 539 - - - - - - - 539 4098300 415120 Def Reg Asset-Foote Creek Contract SG - - - - - - - - 4098300 415251 Reg Asset - Low Carbon Energy Standards OTHER (582) - - - - - - - (582) 4098300 415252 Reg Asset - Distribution System Plan - O OTHER (995) - - - - - - - (995) 4098300 415261 Reg Asset-UT Wildland Fire Protection OTHER (5,829) - - - - - - - (5,829) 4098300 415262 Reg Asset -Wildfire Mitigation Account -OTHER (70,047) - - - - - - - (70,047) 4098300 415263 Reg Asset - Wildfire Damaged Asset - OR OR (71) - (71) - - - - - - 4098300 415264 Reg Asset - TB Flats - OR OTHER (5,737) - - - - - - - (5,737) 4098300 415270 Reg Asset - Electric Vehicle Charging In OTHER 5,044 - - - - - - - 5,044 4098300 415300 Environmental Cleanup Accrual SO - - - - - - - - 4098300 415301 Environmental Costs WA WA 453 - - 453 - - - - - 4098300 415305 Reg Asset - Cedar Springs II - OR OTHER (304) - - - - - - - (304) 4098300 415406 Reg Asset Utah ECAM OTHER - - - - - - - - 4098300 415423 Contra PP&E Deer Creek SE - - - - - - - - 4098300 415424 Contra Reg Asset - Deer Creek Abandonmen SE 5,238 76 1,324 390 816 2,303 326 2 - 4098300 415425 Contra Reg Asset - UMWA Pension OTHER - - - - - - - - 4098300 415426 Reg Asset - 2020 GRC - Meters Replaced b OTHER 2,509 - - - - - - - 2,509 4098300 415430 Reg Asset - CA - Transportation Electri OTHER 10 - - - - - - - 10 4098300 415500 Cholla Plt Transact Costs-APS Amort SGCT - - - - - - - - 4098300 415510 WA Disallowed Colstrip #3 Write-off WA - - - - - - - - 4098300 415555 WY PCAM Def Net Power Costs WYP - - - - - - - - 4098300 415640 IDAI Costs-Direct Access-CA CA - - - - - - - - 4098300 415650 SB 1149-Related Reg Assets-OR OTHER - - - - - - - - 4098300 415680 OR Deferred Intevenor Funding Grants OR - - - - - - - - 4098300 415700 Reg Liability BPA balancing accounts-OR OTHER - - - - - - - - 4098300 415701 CA Deferred Intervenor Funding CA - - - - - - - - 4098300 415702 Reg Asset - Lake Side Liq.WYP 27 - - - 27 - - - - 4098300 415703 Goodnoe Hills Liquidation Damages - WY WYP 21 - - - 21 - - - - 4098300 415704 Reg Liability - Tax Revenue Adjustment -UT - - - - - - - - 4098300 415705 Reg Liability - Tax Revenue Adjustment -WYP - - - - - - - - 4098300 415710 Reg Liability - WA - Accelerated Depreci WA (17,418) - - (17,418) - - - - - 4098300 415723 Reg Asset - Cholla U4 - O&M Depreciation IDU - - - - - - - - 4098300 415728 Contra Reg Asset - Cholla U4 Closure - O OR (12) - (12) - - - - - - 4098300 415729 Contra Reg Asset - Cholla U4 Closure - U UT (0) - - - - (0) - - - 4098300 415730 Contra Reg Asset - Cholla U4 Closure - W WYP (0) - - - (0) - - - - 4098300 415734 Reg Asset - Cholla Unrecovered Plant - C CA 241 241 - - - - - - - 4098300 415736 Reg Asset - Cholla Unrecovered Plant - W WYP 3,810 - - - 3,810 - - - - 4098300 415801 Contra RTO Grid West N/R Allowance SG - - - - - - - - 4098300 415802 Contra RTO Grid West N/R w/o-WA WA - - - - - - - - 4098300 415803 WA RTO Grid West N/R w/o WA - - - - - - - - 4098300 415804 RTO Grid West Notes Receivable-OR OR - - - - - - - - 4098300 415805 RTO Grid West Notes Receivable-WY WYP - - - - - - - - 1 of 6 Schedule M (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 4098300 415806 ID RTO Grid West N/R IDU - - - - - - - - 4098300 415822 Reg Asset _ Pension MMT -UT UT - - - - - - - - 4098300 415827 Regulatory Asset - Post -Ret MMT -OR OR - - - - - - - - 4098300 415828 Regulatory Asset - Post -Ret MMT -WY WYP - - - - - - - - 4098300 415829 Reg Asset - Post - Ret MMT -UT UT - - - - - - - - 4098300 415830 Regulatory Asset - Post - Ret MMT -ID IDU - - - - - - - - 4098300 415831 Regulatory Asset - Post - Ret MMT -CA CA - - - - - - - - 4098300 415840 Reg Asset-Deferred OR Independent Evalua OTHER (2) - - - - - - - (2) 4098300 415841 Reg Asset - Emergency Service Programs -OTHER (376) - - - - - - - (376) 4098300 415842 Reg Asset-Arrearage Payment Program(CAPP OTHER (227) - - - - - - - (227) 4098300 415843 Reg Asset-Arrearage Payment Program(CAPP OTHER 234 - - - - - - - 234 4098300 415850 UNRECOVERED PLANT-POWERDALE SG - - - - - - - - 4098300 415852 Powerdale Decommissioning Reg Asset - ID IDU - - - - - - - - 4098300 415853 Powerdale Decommissioning Reg Asset - OR OR - - - - - - - - 4098300 415854 Powerdale Decommissioning Reg Asset - WA WA - - - - - - - - 4098300 415855 CA - January 2010 Storm Costs OTHER 354 - - - - - - - 354 4098300 415856 Powerdale Decommissioning Reg Asset - WY WYP - - - - - - - - 4098300 415857 ID - Deferred Overburden Costs OTHER 191 - - - - - - - 191 4098300 415858 WY - Deferred Overburden Costs WYP 574 - - - 574 - - - - 4098300 415859 WY - Deferred Advertising Costs WYP - - - - - - - - 4098300 415865 Reg Asset - UT MPA OTHER - - - - - - - - 4098300 415867 Reg Asset - CA Solar Feed-in Tariff OTHER - - - - - - - - 4098300 415868 Reg Asset - UT - Solar Incentive Program OTHER (539) - - - - - - - (539) 4098300 415870 Deferred Excess Net Power Costs-CA OTHER - - - - - - - - 4098300 415871 Deferred Excess Net Power Costs-WY WYP - - - - - - - - 4098300 415872 Deferred Excess Net Power Costs - WY 08 OTHER - - - - - - - - 4098300 415876 Deferred Excess Net PowerCosts - OR OTHER (117,338) - - - - - - - (117,338) 4098300 415881 Deferral of Renewable Energy Credit - UT OTHER - - - - - - - - 4098300 415883 Deferral of Renewable Energy Credit - WY OTHER - - - - - - - - 4098300 415890 ID MEHC 2006 Transistion Costs IDU - - - - - - - - 4098300 415891 WY - 2006 Transition Severance Costs WYP - - - - - - - - 4098300 415893 OR - MEHC Transition Service Costs OTHER - - - - - - - - 4098300 415895 OR RCAC Sept-Dec 07 deferred OR - - - - - - - - 4098300 415896 WA - Chehalis Plant Revenue Requirement WA - - - - - - - - 4098300 415897 Reg Asset MEHC Transition Service Costs CA - - - - - - - - 4098300 415898 Deferred Coal Costs - Naughton Contract SE - - - - - - - - 4098300 415900 OR SB 408 Recovery OTHER - - - - - - - - 4098300 415902 Reg Asset - UT REC's in Rates - Current OTHER - - - - - - - - 4098300 415911 Contra Reg Asset - Naughton Unit $3 - CA CA - - - - - - - - 4098300 415912 Contra Reg Asset - Naughton Unit #3 - OR OTHER - - - - - - - - 4098300 415913 Contra Reg Asset - Naughton Unit #3 - WA OTHER - - - - - - - - 4098300 415914 Reg Asset - UT - Naughton U3 Costs UT - - - - - - - - 4098300 415915 Reg Asset - WY - Naughton U3 Costs WYP - - - - - - - - 4098300 415926 Reg Liability - Depreciation Decrease -OTHER (2,566) - - - - - - - (2,566) 4098300 415927 Reg Liability - Depreciation Decrease De WA - - - - - - - - 4098300 415938 Reg Asset - Carbon Plant Decommissioning CA - - - - - - - - 4098300 415939 Reg Asset - Carbon Plant Decommissioning WYP - - - - - - - - 4098300 415942 Reg Liability - Steam Decommissioning -WA 3,570 - - 3,570 - - - - - 4098300 425100 Deferred Regulatory Expense IDU - - - - - - - - 4098300 425105 Reg Asset - OR Asset Sale Gain Giveback OTHER (669) - - - - - - - (669) 4098300 425125 Deferred Coal Cost - Arch SE - - - - - - - - 4098300 425205 Misc Def Dr-Prop Damage Repairs SO - - - - - - - - 4098300 425215 Unearned Joint Use Pole Contact Revenu SNPD - - - - - - - - 4098300 425250 TGS Buyout-SG SG - - - - - - - - 4098300 425260 Lakeview Buyout-SG SG - - - - - - - - 4098300 425280 Joseph Settlement-SG SG - - - - - - - - 4098300 425295 BPA Conservation Rate Credit SG - - - - - - - - 4098300 425360 Hermiston Swap SG 172 3 46 14 24 76 10 0 - 4098300 425380 Idaho Customer Balancing Account OTHER (1,008) - - - - - - - (1,008) 4098300 430100 Customer Service / Weatherization OTHER (12,077) - - - - - - - (12,077) 4098300 430111 Reg Asset - SB 1149 Balance Reclass OTHER - - - - - - - - 4098300 430112 Reg Asset - Other - Balance Reclass OTHER - - - - - - - - 4098300 430113 Reg Asset - Def NPC Balance Reclass OTHER - - - - - - - - 4098300 430117 Reg Asset - Current DSM OTHER - - - - - - - - 4098300 505115 Sales & Use Tax Accrual SO 1,056 24 293 81 137 462 58 0 - 4098300 505125 ACCRUED ROYALTIES SE 612 9 155 46 95 269 38 0 - 4098300 505140 Purchase Card Trans Provision SO - - - - - - - - 4098300 505160 CA PUC Fee CA - - - - - - - - 4098300 505170 West Valley Contract Termination Fee Acc SG - - - - - - - - 4098300 505200 Extraction Tax Paid / Accrued SE - - - - - - - - 4098300 505400 Bonus Liability SO (95) (2) (26) (7) (12) (42) (5) (0) - 4098300 505450 Accrued Payroll Taxes SO (12,550) (286) (3,478) (963) (1,630) (5,494) (695) (3) - 4098300 5054501 Accrued Payroll Taxes - PMI SE (504) (7) (127) (38) (79) (222) (31) (0) - 4098300 505500 Federal Income Tax Interest SO - - - - - - - - 4098300 505510 PMIVacationBonus Adjustment SE - - - - - - - - 4098300 505520 Bonus Accrual - PMI SE 37 1 9 3 6 16 2 0 - 4098300 505525 Accrued Severance -PMI SE (1,150) (17) (291) (86) (179) (506) (72) (0) - 4098300 505600 Sick Leave Vacation & Personal Time SO (431) (10) (119) (33) (56) (189) (24) (0) - 4098300 505601 Sick Leave Accrual - PMI SE (14) (0) (4) (1) (2) (6) (1) (0) - 4098300 505700 Accrued Retention Bonus SO 27 1 7 2 4 12 1 0 - 4098300 605100 Trojan Decomissioning Costs TROJD (220) (3) (58) (17) (31) (97) (13) (0) - 4098300 605710 Reverse Accrued Final Reclamation OTHER (320) - - - - - - - (320) 4098300 605715 Trapper Mine Contract Obligation SE 2,851 41 721 212 444 1,254 178 1 - 4098300 610000 Coal Mine Development-PMI SE - - - - - - - - 4098300 610005 Sec 174 94-98 7 99-00 RAR SO - - - - - - - - 4098300 610100 PMIDevt Cost Amort SE - - - - - - - - 4098300 610111 PMIBCC Gain/Loss on Assets Disposed SE - - - - - - - - 4098300 610114 PMI EITF Pre-Stripping Costs SE - - - - - - - - 4098300 610115 PMIOverburden Removal SE - - - - - - - - 4098300 610130 781 Shopping Incentive_OR OTHER - - - - - - - - 4098300 610135 SB1149 Costs_OR OTHER OTHER - - - - - - - - 4098300 610140 Oregon Rate Refund OTHER - - - - - - - - 4098300 610141 WA Rate Refunds OTHER (2,145) - - - - - - - (2,145) 4098300 610144 Reg Liability - CA California Alternativ OTHER - - - - - - - - 4098300 610145 REG LIAB-DSM OTHER 1,048 - - - - - - - 1,048 4098300 610146 OR Reg Asset/Liability Consolidation OR - - - - - - - - 4098300 610148 Reg Liability - Def NPC Balance Reclass OTHER - - - - - - - - 4098300 610149 Reg Liability - SB 1149 Balance Reclass OTHER - - - - - - - - 4098300 610150 REG LIABILITY - BRIDGER MINE ACCELERATEDOR 3,639 - 3,639 - - - - - - 4098300 610155 Reg Liability - Plant Closure Cost - WA WA 1,356 - - 1,356 - - - - - 4098300 705210 Property Insurance SO - - - - - - - - 4098300 705230 West Valley Lease Reduction - WA WA - - - - - - - - 2 of 6 Schedule M (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 4098300 705231 West Valley Lease Reduction - OR OR - - - - - - - - 4098300 705232 West Valley Lease Reduction - CA CA - - - - - - - - 4098300 705233 West Valley Lease Reduction - ID IDU - - - - - - - - 4098300 705234 West Valley Lease Reduction - WY WYU - - - - - - - - 4098300 705235 West Valley Lease Reduction - UT UT - - - - - - - - 4098300 705240 CA Alternative Rate for Energy Program(C OTHER - - - - - - - - 4098300 705241 Reg Liability - CA California Alternativ OTHER (594) - - - - - - - (594) 4098300 705245 REG LIABILITY - OR DIRECT ACCESS 5 YEAROTHER (1,594) - - - - - - - (1,594) 4098300 705250 A&G Credit-WA WA - - - - - - - - 4098300 705251 A&G Credit-OR OR - - - - - - - - 4098300 705252 A&G Credit-CA CA - - - - - - - - 4098300 705253 A&G Credit-ID IDU - - - - - - - - 4098300 705254 A&G Credit-WY WYP - - - - - - - - 4098300 705260 March 2006 Transition Plan costs-WA WA - - - - - - - - 4098300 705261 Reg Liability - Sale of renewable Energy OTHER - - - - - - - - 4098300 705262 Reg Liability - Sale of REC's-ID OTHER - - - - - - - - 4098300 705263 Reg Liability - Sale of REC's-WA OTHER 79 - - - - - - - 79 4098300 705265 Reg Liab - OR Energy Conservation Charge OTHER - - - - - - - - 4098300 705266 Reg Liability - Energy Savings Assistanc OTHER (571) - - - - - - - (571) 4098300 705267 Reg Liability - WA Decoupling Mechanism OTHER 3,210 - - - - - - - 3,210 4098300 705301 Reg Liability - OR 2010 Protocol Def OR - - - - - - - - 4098300 705305 Reg Liability-CA Gain on Sale of Asset CA - - - - - - - - 4098300 705336 Reg Liability - Sale of Renewable Energy OTHER (283) - - - - - - - (283) 4098300 705337 Regulatory Liability - Sale of Renewable OTHER - - - - - - - - 4098300 705340 Reg Liability - Excess Income Tax Deferr OTHER (2,513) - - - - - - - (2,513) 4098300 705341 Reg Liability - Excess Income Tax Deferr OTHER - - - - - - - - 4098300 705342 Reg Liability - Excess Income Tax Deferr OTHER (6,596) - - - - - - - (6,596) 4098300 705343 Reg Liability - Excess Income Tax Deferr OTHER - - - - - - - - 4098300 705344 Reg Liability - Excess Income Tax Deferr OTHER (1,419) - - - - - - - (1,419) 4098300 705345 Reg Liability - Excess Income Tax Deferr OTHER 678 - - - - - - - 678 4098300 705352 Reg Liability - CA Klamath River Dams Re CA (0) (0) - - - - - - - 4098300 705400 Reg Liability - OR Injuries & Damages Re OR (9,262) - (9,262) - - - - - - 4098300 705410 Reg Liability - Cholla Decommissioning -CA (23) (23) - - - - - - - 4098300 705411 Reg Liability - Cholla Decommissioning -IDU (88) - - - - - (88) - - 4098300 705412 Reg Liability - Cholla Decommissioning -OR (387) - (387) - - - - - - 4098300 705413 Reg Liability - Cholla Decommissioning -UT (654) - - - - (654) - - - 4098300 705414 Reg Liability - Cholla Decommissioning -WYP 400 - - - 400 - - - - 4098300 705420 Reg Liability - CA GHG Allowance Revenue OTHER 1,647 - - - - - - - 1,647 4098300 705425 Reg Liability - Bridger Mine Accelerated WA 2,549 - - 2,549 - - - - - 4098300 705450 Reg Liability - Property Insurance Reser CA (1,892) (1,892) - - - - - - - 4098300 705451 Reg Liability - OR Property Insurance Re OR (8,990) - (8,990) - - - - - - 4098300 705452 Reg Liability - Property Insurance Reser WA (484) - - (484) - - - - - 4098300 705453 Reg Liability - ID Property Insurance Re IDU - - - - - - - - 4098300 705455 Reg Liability - WY Property Insurance Re WYP 13 - - - 13 - - - - 4098300 705500 Reg Liability - Powerdale Decommissionin UT - - - - - - - - 4098300 705511 Regulatory Liability - CA Deferred Exces OTHER (346) - - - - - - - (346) 4098300 705514 Regulatory Liability - OR Deferred Exces OTHER - - - - - - - - 4098300 705515 Regulatory Liability - OR Deferred Exces OTHER (3,918) - - - - - - - (3,918) 4098300 705517 Regulatory Liability - UT Deferred Exces OTHER - - - - - - - - 4098300 705518 Regulatory Liability - WA Deferred Exces OTHER - - - - - - - - 4098300 705519 Regulatory Liability - WA Deferred Exces OTHER (2,766) - - - - - - - (2,766) 4098300 705521 Regulatory Liability - WY Deferred Exces OTHER - - - - - - - - 4098300 705522 Regulatory Liability - UT REC's in Rates OTHER - - - - - - - - 4098300 705523 Regulatory Liability - WA RECS in Rates OTHER - - - - - - - - 4098300 705525 Regulatory Liability - OR RECS in Rates OTHER - - - - - - - - 4098300 705526 Regulatory Liability - CA Solar Feed-in OTHER - - - - - - - - 4098300 705527 Regulatory Liability - CA Solar Feed-in OTHER - - - - - - - - 4098300 705530 Regulatory Liability - UT Solar Feed-in OTHER - - - - - - - - 4098300 705531 Regulatory Liability - UT Solar Feed-in OTHER (53) - - - - - - - (53) 4098300 705536 Regulatory Liability - CA GreenHouse Gas OTHER - - - - - - - - 4098300 705600 RegLiability - OR 2012 GRC Giveback OTHER - - - - - - - - 4098300 705700 Reg Liability - Current Reclass - Other OTHER - - - - - - - - 4098300 715050 Microsoft Software License Liability SO - - - - - - - - 4098300 715100 MCI FOG Wire Lease WYP - - - - - - - - 4098300 715105 MCI FOG Wire Lease SG (0) (0) (0) (0) (0) (0) (0) (0) - 4098300 715350 Misc. Deferred Credits SO - - - - - - - - 4098300 715720 NW Power Act-WA OTHER (835) - - - - - - - (835) 4098300 715810 Chehalis WA EFSEC C02 Mitigation Obligat SG - - - - - - - - 4098300 720200 Deferred Comp Plan Benefits-PPL SO - - - - - - - - 4098300 720300 Pension / Retirement (Accrued / Prepaid)SO (125) (3) (35) (10) (16) (55) (7) (0) - 4098300 720400 Suppl. Exec. Retirement Plan (SERP)SO - - - - - - - - 4098300 720550 Accrued CIC Severence SO - - - - - - - - 4098300 720560 Pension Liability - UMWA Withdrawal Obli SE - - - - - - - - 4098300 740100 Post Merger Loss-Reacquired Debt SNP 444 10 119 33 57 200 25 0 - 4098300 910245 Contra Receivable from Joint Owners SO (208) (5) (58) (16) (27) (91) (12) (0) - 4098300 910530 Injuries and Damages Reserve SO - - - - - - - - 4098300 910560 SMUD Revenue Imputation-UT reg liab UT - - - - - - - - 4098300 910905 Bridger Coal Company Underground Mine Co SE (82) (1) (21) (6) (13) (36) (5) (0) - 4098300 910910 PMIBridger Section 471 Adj SE - - - - - - - - 4098300 920110 PMIWY Extraction Tax SE (3,193) (46) (808) (238) (498) (1,404) (199) (1) - 4098300 Total 1,027,426 28,514 340,498 90,226 176,131 585,180 72,753 354 (258,786) 4099200 105127 Book Depreciation Allocated to Medicare SCHMDEXP - - - - - - - - 4099200 110200 Tax Depletion - Deer Creek SE - - - - - - - - 4099200 1102051 TAX PERCENTAGE DEPLETION - DEDUCTIONSE 418 6 106 31 65 184 26 0 - 4099200 120100 Preferred Dividend - PPL SNP 108 2 29 8 14 49 6 0 - 4099200 120200 Trapper Mine Dividend Deduction SE - - - - - - - - 4099200 130560 MEHC Insurance Services-Receivable SO - - - - - - - - 4099200 130600 Tax Exempt Interest ( No AMT)SO - - - - - - - - 4099200 130605 Tax Exempt Interest - CA IOU CA - - - - - - - - 4099200 130910 SPI 404(K) Contribution SO - - - - - - - - 4099200 305100 Amort of Projects-Klamath Engineering DGP - - - - - - - - 4099200 620100 2004 JCA-Qualified Prod Activities Deduc SG - - - - - - - - 4099200 620101 PMI 2004 JCA-Qualified Prod Activities D SE - - - - - - - - 4099200 720105 MEDICARE SUBSIDY SO - - - - - - - - 4099200 910900 PMIDepletion SE 3,622 52 916 270 564 1,592 226 1 - 4099200 910918 PMI Overriding Royalty SE - - - - - - - - 4099200 920105 PMI Tax Exempt Interest Income SE - - - - - - - - 4099200 Total 4,147 61 1,050 309 643 1,825 258 2 - 4099300 105101 Capitalized Labor Cost for Powertax Inpu SO - - - - - - - - 4099300 105122 Repair Deduction SG 174,459 2,591 46,621 13,737 24,259 77,313 9,870 68 - 4099300 105125 Tax Depreciation TAXDEPR 1,349,521 25,472 366,283 100,005 176,544 602,495 75,216 413 - 4099300 105126 PMITax Depreciation SE 2,439 35 617 182 380 1,072 152 1 - 3 of 6 Schedule M (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 4099300 105137 Capitalized Depreciation SO 10,828 247 3,001 831 1,407 4,740 600 3 - 4099300 1051411 AFUDC - DEBT SNP 31,251 680 8,413 2,310 4,040 14,055 1,744 9 - 4099300 1051412 AFUDC - Equity SNP 70,727 1,540 19,040 5,227 9,143 31,808 3,948 20 - 4099300 105143 Basis Intangible Difference SNP 361 8 97 27 47 162 20 0 - 4099300 105147 Sec 1031 Like Kind Exchange SO - - - - - - - - 4099300 105148 Mine Safety Sec. 179E Election - PPW SE - - - - - - - - 4099300 105149 Mine Safety Sec. 179E Election - PMI SE - - - - - - - - 4099300 105150 CWIP Adjustment ~ PMI SE 2,077 30 525 155 324 913 129 1 - 4099300 105152 Gain/(Loss) on Prop Dispositions GPS 53,397 1,217 14,799 4,099 6,936 23,374 2,957 15 - 4099300 105153 Contract Liability Basis Adjustment -Che SG - - - - - - - - 4099300 105165 Coal Mine Development SE - - - - - - - - 4099300 105171 PMI Coal Mine Receding Face (Extension)SE - - - - - - - - 4099300 105175 Removal Cost (net of salvage)GPS 73,737 1,680 20,436 5,661 9,578 32,278 4,084 20 - 4099300 105181 Stm Rts Blundell Geothermal Tax Depr SG - - - - - - - - 4099300 105185 Repair Allowance 3115 DGP - - - - - - - - 4099300 105220 Cholla GE Safe Harbor Lease SG - - - - - - - - 4099300 1052203 Cholla SHL-NOPA (Lease Amortization)SG - - - - - - - - 4099300 105470 Book Gain/Loss on Land Sales GPS 1,323 30 367 102 172 579 73 0 - 4099300 110200 Depletion - Tax Percentage Deduction SE - - - - - - - - 4099300 1102051 Tax Percentage Depletion - Deduction SE 152 2 38 11 24 67 9 0 - 4099300 120105 Willow Wind Account Receivable WA - - - - - - - - 4099300 205025 PMI - Fuel Cost Adjustment SE 1,844 27 466 137 287 811 115 1 - 4099300 205200 Coal M&S Inventory Write-Off SNPD 166 7 45 10 16 80 9 - - 4099300 205205 Inventory Reserve - PMI SE 2,316 33 586 172 361 1,018 144 1 - 4099300 205411 PMISEC 263A Adjustment SE 1,725 25 436 128 269 759 107 1 - 4099300 210000 PREPAID IBEW 57 MEDICAL SO - - - - - - - - 4099300 210100 Prepaid Taxes-OR PUC OR 38 - 38 - - - - - - 4099300 210105 Self Insured Health Benefit SO - - - - - - - - 4099300 210110 Prepaid Taxes-WA UTC WA - - - - - - - - 4099300 210120 Prepaid Taxes-UT PUC UT (80) - - - - (80) - - - 4099300 210130 Prepaid Taxes-ID PUC IDU 9 - - - - - 9 - - 4099300 210140 Prepaid Taxes-WY PSC WYP - - - - - - - - 4099300 210150 Prepaid Taxes-CA Property Taxes-GPS allo GPS - - - - - - - - 4099300 210160 Prepaid Taxes-OR Property Taxes-GPS allo GPS - - - - - - - - 4099300 210170 Prepaid Lease-Gadsby Gas Turbine SG - - - - - - - - 4099300 210175 Prepaid - FSA O&M - East SG 507 8 135 40 70 225 29 0 - 4099300 210180 OTHER PREPAIDS SO 385 9 107 30 50 169 21 0 - 4099300 210185 Prepaid Aircraft Maintenance Costs SG (16) (0) (4) (1) (2) (7) (1) (0) - 4099300 210190 Prepaid Water Rights SG 155 2 41 12 22 69 9 0 - 4099300 210195 Prepaid Surety Bond Costs SO - - - - - - - - 4099300 210200 Prepaid Taxes-property taxes GPS - - - - - - - - 4099300 287396 Regulatory Liabilities - Interim Provisi OTHER - - - - - - - - 4099300 287616 Regulatory Assets - Interim Provisions OTHER - - - - - - - - 4099300 305100 Amort of Projects-Klamath Engineering DGP - - - - - - - - 4099300 310102 Fixed Asset-Book/Tax - IGC SE - - - - - - - - 4099300 320210 Research & Exper. Sec. 174 Amort.SO - - - - - - - - 4099300 320271 Contra Reg Asset - Pension Plan CTG SO - - - - - - - - 4099300 320279 Reg Liability - FAS 158 Post Retirement SO (9,021) (206) (2,500) (693) (1,172) (3,949) (500) (2) - 4099300 320286 Reg Asset - Pension Settlement - OR OTHER 6,661 - - - - - - - 6,661 4099300 320287 Reg Asset - Pension Settlement - UT OTHER 5,460 - - - - - - - 5,460 4099300 320288 Reg Asset - Pension Settlement - WY WYU 3,089 - - - 3,089 - - - - 4099300 320290 LT Prepaid IBEW 57 Pension Contribution OTHER - - - - - - - - 4099300 320291 Prepaid IBEw 57 Pension Contribution - C OTHER - - - - - - - - 4099300 415100 Reg Asset -WA Equity Advisory Group (CET WA 381 - - 381 - - - - - 4099300 415110 Def Reg Asset-Transmission Srvc Deposit SG (1,344) (20) (359) (106) (187) (596) (76) (1) - 4099300 415120 DEFERRED REG ASSET - FOOTE CREEK CONTRACSG - - - - - - - - 4099300 415200 REG ASSET - OR TRANSPORTATION ELECTRIFICOTHER (5,141) - - - - - - - (5,141) 4099300 415255 Reg Asset-WY Wind Test Energy Deferral OTHER (8) - - - - - - - (8) 4099300 415260 Reg Asset - Fire Risk Mitigation - CA OTHER 12,428 - - - - - - - 12,428 4099300 415300 Hazardous Waste Clean-up Costs SO 2,681 61 743 206 348 1,173 148 1 - 4099300 415301 Hazardous Waste Clean-up Costs-WA WA - - - - - - - - 4099300 415305 Reg Asset - Cedar Springs II - OR OTHER - - - - - - - - 4099300 415410 Reg Asset - Energy West Mining SE 486 7 123 36 76 214 30 0 - 4099300 415411 ContraRA DeerCreekAband CA CA (8) (8) - - - - - - - 4099300 415412 ContraRA DeerCreekAband ID IDU 955 - - - - - 955 - - 4099300 415413 ContraRA DeerCreekAband OR OR 3,469 - 3,469 - - - - - - 4099300 415414 ContraRA DeerCreekAband UT UT - - - - - - - - 4099300 415415 ContraRA DeerCreekAband WA WA 8 - - 8 - - - - - 4099300 415416 ContraRA DeerCreekAband WY WYU (347) - - - (347) - - - - 4099300 415417 Contra RA UMWA Pension CA OTHER - - - - - - - - 4099300 415418 Contra RA UMWA Pension ID OTHER - - - - - - - - 4099300 415419 Contra RA UMWA Pension OR OTHER - - - - - - - - 4099300 415420 Contra RA UMWA Pension UT OTHER - - - - - - - - 4099300 415421 Contra RA UMWA Pension WA OTHER - - - - - - - - 4099300 415422 Contra RA UMWA Pension WY OTHER - - - - - - - - 4099300 415431 Reg Asset - WA Transportation Electrific OTHER 203 - - - - - - - 203 4099300 415440 Reg Asset - Low Income Bill Discount - O OTHER 395 - - - - - - - 395 4099300 415441 Reg Asset - Utility Community Advisory G OTHER 84 - - - - - - - 84 4099300 415501 Cholla Plt Transact Costs- APS Amort - I IDU - - - - - - - - 4099300 415502 Cholla Plt Transact Costs- APS Amort - O OR - - - - - - - - 4099300 415520 Reg Asset - WA Decoupling Mechanism OTHER 6,879 - - - - - - - 6,879 4099300 415530 Reg Asset - ID 2017 Protocol - MSP Defer IDU - - - - - - - - 4099300 415531 Reg Asset - UT 2017 Protocol - MSP Defer UT - - - - - - - - 4099300 415532 Reg Asset - WY 2017 Protocol - MSP Defer WYP - - - - - - - - 4099300 415545 Reg Asset - WA Merwin Project OTHER - - - - - - - - 4099300 415585 Reg Asset - OR Sch 203 - Black Cap OTHER - - - - - - - - 4099300 415655 CA GHG Allowance OTHER 2,551 - - - - - - - 2,551 4099300 415675 Reg Asset - UT - Deferred Stock Redempti OTHER (83) - - - - - - - (83) 4099300 415676 Reg Asset - WY - Deferred Stock Redempti OTHER (28) - - - - - - - (28) 4099300 415677 Reg Asset - Pref Stock Redemp Loss WA OTHER (13) - - - - - - - (13) 4099300 415680 Deferred Intervenor Funding Grants-OR OTHER 487 - - - - - - - 487 4099300 415700 Reg Liability BPA balancing accounts-OR OTHER - - - - - - - - 4099300 415701 CA Deferred Intervenor Funding OTHER 13 - - - - - - - 13 4099300 415703 Goodnoe Hills Liquidation Damages - WY WYP - - - - - - - - 4099300 415705 Reg Liability - Tax Revenue Adjustment -WYP - - - - - - - - 4099300 415720 Reg Asset - Community Solar - OR OTHER 761 - - - - - - - 761 4099300 415750 Reg Assets BPA balancing accounts-IDU OTHER - - - - - - - - 4099300 415755 Reg Asset - Major Mtc Exp - Colstrip U4 WA - - - - - - - - 4099300 415801 RTO Grid West N/R Allowance SG - - - - - - - - 4099300 415803 RTO Grid West N/R Allowance w/o WA WA - - - - - - - - 4099300 415804 OR RTO Grid West N/R OR - - - - - - - - 4099300 415815 Insurance Reserve SO 135,713 3,093 37,612 10,419 17,629 59,407 7,516 37 - 4 of 6 Schedule M (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 4099300 415820 Contra Pension Reg Asset MMT & CTG _OR OR - - - - - - - - 4099300 415821 Contra Pension Reg Asset MMT & CTG _WY WYP - - - - - - - - 4099300 415823 Contra Pension Reg Asset CTG - UT UT - - - - - - - - 4099300 415824 Contra Pension Reg Asset MMT & CTG _CA CA - - - - - - - - 4099300 415825 Contra Pension Reg Asset CTG - WA WA - - - - - - - - 4099300 415833 Reg Asset - Pension Settlement - CA OTHER 508 - - - - - - - 508 4099300 415845 Reg Asset - OR Sch 94 Distribution Safet OTHER - - - - - - - - 4099300 415850 Unrecovered Plant Powerdale SG - - - - - - - - 4099300 415851 Powerdale Hydro Decom Reg Asset - CA CA - - - - - - - - 4099300 415852 Powerdale Decommissioning Reg Asset - ID IDU - - - - - - - - 4099300 415853 Powerdale Decommissioning Reg Asset - OR OR - - - - - - - - 4099300 415854 Powerdale Decommissioning Reg Asset - WA WA - - - - - - - - 4099300 415855 Ca - January 2010 Storm Costs OTHER - - - - - - - - 4099300 415856 Powerdale Decommissioning Reg Asset - WY WYP - - - - - - - - 4099300 415857 ID - Deferred Overburden Costs OTHER - - - - - - - - 4099300 415858 WY - Deferred Overburden Costs WYP - - - - - - - - 4099300 415859 WY - Deferred Advertising Costs OTHER - - - - - - - - 4099300 415862 Reg Asset - CA Mobile Home Park Conversi OTHER (10) - - - - - - - (10) 4099300 415863 Reg Asset - UT Subscriber Solar Program UT (55) - - - - (55) - - - 4099300 415865 Reg Asset - Utah MPA OTHER - - - - - - - - 4099300 415866 Reg Asset - OR Solar Feed-in Tariff OTHER (435) - - - - - - - (435) 4099300 415869 Reg Asset - CA Deferred Net Power Costs OTHER - - - - - - - - 4099300 415870 CA Def Excess NPC OTHER 8,191 - - - - - - - 8,191 4099300 415874 Deferred Excess Net Power Costs - WY 08 OTHER 63,618 - - - - - - - 63,618 4099300 415875 Deferred Excess Net Power Costs - UT OTHER 118,323 - - - - - - - 118,323 4099300 415876 Deferred Excess Net Power Costs - OR OTHER - - - - - - - - 4099300 415878 REG ASSET - UT LIQUIDATED DAMAGES NAUGHTUT (35) - - - - (35) - - - 4099300 415879 Reg Asset - WY Liquidation Damages N2 WYP (6) - - - (6) - - - - 4099300 415882 Deferral of Renewable Energy Credit - WA OTHER 251 - - - - - - - 251 4099300 415884 Reg Asset - Current Reclass - Other OTHER - - - - - - - - 4099300 415885 Reg Asset - Noncurrent Reclass - Other OTHER (350) - - - - - - - (350) 4099300 415886 Reg Asset - ID Deferred Excess Net Power OTHER - - - - - - - - 4099300 415888 Reg Asset - UT Deferred Excess Net Power OTHER - - - - - - - - 4099300 415892 Deferred Excess Net Power Costs - ID 09 OTHER 17,374 - - - - - - - 17,374 4099300 415893 OR - MEHC Transition Service Costs OTHER - - - - - - - - 4099300 415894 Reg Asset - REC Sales Deferral - CA - No OTHER - - - - - - - - 4099300 415896 WA - Chehalis Plant Revenue Requirement WA - - - - - - - - 4099300 415897 Reg Asset MEHC Transition Service Costs CA - - - - - - - - 4099300 415898 Deferred Coal Costs - Naughton Contract SE - - - - - - - - 4099300 415900 OR SB 408 Recovery OTHER - - - - - - - - 4099300 415901 Reg Asset - WY Deferred Excess Net Power OTHER - - - - - - - - 4099300 415903 Reg Asset _ REC Sales Deferral - WA OTHER - - - - - - - - 4099300 415904 Reg Asset - WY REC's in Rates - Current OTHER - - - - - - - - 4099300 415905 Reg Asset - OR REC's in Rates - Current OTHER - - - - - - - - 4099300 415906 Reg Asset - REC Sales Deferral - OR - No OTHER - - - - - - - - 4099300 415907 Reg Asset - CA Solar Feed-in Tariff - Cu OTHER - - - - - - - - 4099300 415908 Reg Asset - OR Solar Feed-In Tariff - Cu OTHER - - - - - - - - 4099300 415910 Reg Asset - Naughton Unit #3 Costs OTHER - - - - - - - - 4099300 415917 Reg Asset - Naughton Unit #3 Costs - CA OTHER - - - - - - - - 4099300 415918 Reg Asset - RPS Compliance Purchases OTHER - - - - - - - - 4099300 415920 Reg Asset - Depreciation Increase - ID IDU (3,485) - - - - - (3,485) - - 4099300 415921 Reg Asset - Depreciation Increase - UT UT (128) - - - - (128) - - - 4099300 415922 Reg Asset - Depreciation Increase - WY WYP (442) - - - (442) - - - - 4099300 415923 Reg Asset - Carbon Unrecovered Plant - I IDU - - - - - - - - 4099300 415924 Reg Asset - Carbon Unrecovered Plant - U UT 4,969 - - - - 4,969 - - - 4099300 415925 Reg Asset - Carbon Unrecovered Plant - W WYP - - - - - - - - 4099300 415929 Reg Asset - Carbon Decommissioning - CA CA (346) (346) - - - - - - - 4099300 415930 Reg Asset - Carbon Decommissioning - ID IDU - - - - - - - - 4099300 415931 Reg Asset - Carbon Decommissioning - UT UT - - - - - - - - 4099300 415932 Reg Asset - Carbon Decommissioning - WY WYP - - - - - - - - 4099300 415933 Reg Liability - Contra - Carbon Decommis IDU (2,775) - - - - - (2,775) - - 4099300 415934 Reg Liability - Contra - Carbon Decommis UT (17,054) - - - - (17,054) - - - 4099300 415935 Reg Liability - Contra - Carbon Decommis WYP (5,669) - - - (5,669) - - - - 4099300 415936 REG ASSET - CARBON PLANT DECOMMISSIONINGSG (413) (6) (110) (33) (57) (183) (23) (0) - 4099300 415943 Reg Asset - Covid-19 Bill Assistance Pro OTHER 1,660 - - - - - - - 1,660 4099300 415944 Reg Asset - Covid-19 Bill Assistance Pro OTHER 95 - - - - - - - 95 4099300 425100 Deferred Regulatory Expense-IDU IDU 40 - - - - - 40 - - 4099300 425102 Reg Asset - CA GreenHouse Gas Allowance OTHER - - - - - - - - 4099300 425103 Reg Asset - Other Regulatory Assets - Cu OTHER - - - - - - - - 4099300 425104 Reg Asset - OR Asset Sale Gain Giveback OTHER - - - - - - - - 4099300 425205 Misc Def Dr-Prop Damage Repairs SO - - - - - - - - 4099300 425210 Amort of Debt Disc & Exp SNP - - - - - - - - 4099300 425215 Unearned Joint Use Pole Contact Revenue SNPD (255) (10) (69) (16) (25) (122) (13) - - 4099300 425225 Duke/Hermiston Contract Renegotiation SG - - - - - - - - 4099300 425295 BPA Conservation Rate Credit SG - - - - - - - - 4099300 425380 Idaho Customer Balancing Account OTHER - - - - - - - - 4099300 425400 UT Kalamath Relicensing Costs OTHER (4,146) - - - - - - - (4,146) 4099300 425700 Trojan Special Assessment -DOE-IRS TROJD - - - - - - - - 4099300 425800 Allowance for Doubtful A/C-Grid West W/O SG - - - - - - - - 4099300 430100 Customer Service / Weatherization OTHER - - - - - - - - 4099300 430110 Reg Asset balance reclass OTHER 1,048 - - - - - - - 1,048 4099300 430111 Reg Asset - SB 1149 Balance Reclass OTHER - - - - - - - - 4099300 430112 Reg Asset - Other - Balance Reclass OTHER 6,414 - - - - - - - 6,414 4099300 430113 Reg Asset - Def NPC Balance Reclass OTHER - - - - - - - - 4099300 505115 Sales & Use Tax Accrual SO - - - - - - - - 4099300 505125 Accrued Royalties SE - - - - - - - - 4099300 505140 Purchase Card Trans Provision SO - - - - - - - - 4099300 505170 West Valley Contract Termination Fee Acc SG - - - - - - - - 4099300 505400 Bonus Liability SO - - - - - - - - 4099300 505510 Vacation Accrual - PMI SE 64 1 16 5 10 28 4 0 - 4099300 505520 PMI Bonus Accrual SE - - - - - - - - 4099300 505600 IGC Vacation Accrual SO - - - - - - - - 4099300 605101 Trojan Decommissioning Costs - WA WA - - - - - - - - 4099300 605102 Trojan Decommissioning Costs - OR OR - - - - - - - - 4099300 605103 ARO/Reg Diff - Trojan - WA WA (116) - - (116) - - - - - 4099300 605710 Reverse Accrued Final Reclamation OTHER - - - - - - - - 4099300 610000 PMI Coal Mine Development SE - - - - - - - - 4099300 610100 PMIDEVT COST AMORT SE (336) (5) (85) (25) (52) (148) (21) (0) - 4099300 6101001 AMORT NOPAS 99-00 RAR SO 148 3 41 11 19 65 8 0 - 4099300 610110 Ptax NOPAs SO - - - - - - - - 4099300 610111 Bridger Coal Company Gain/Loss on Assets SE 3,469 50 877 258 540 1,525 216 1 - 4099300 610114 PMI EITF Pre Stripping Costs SE 4,059 59 1,026 302 632 1,785 253 2 - 5 of 6 Schedule M (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 4099300 610130 781 Shopping Incentive_OR OTHER - - - - - - - - 4099300 610135 SB1149 Costs_OR OTHER OTHER - - - - - - - - 4099300 610140 OR Rate Refunds OTHER - - - - - - - - 4099300 610141 WA Rate Refunds OTHER - - - - - - - - 4099300 610145 REG LIAB-DSM OTHER - - - - - - - - 4099300 610146 OR Reg Asset/Liability Consolidation OR 5 - 5 - - - - - - 4099300 610148 Reg Liability - Def NPC Balance Reclass OTHER - - - - - - - - 4099300 610149 Reg Liability - SB 1149 Balance Reclass OTHER - - - - - - - - 4099300 705200 Oregon Gain on Sale of Halsey-OR OTHER - - - - - - - - 4099300 705210 Property Insurance(Injuries & Damages)SO - - - - - - - - 4099300 705232 CA West Valley Lease Reduction CA - - - - - - - - 4099300 705233 West Valley Lease Reduction - ID IDU - - - - - - - - 4099300 705234 West Valley Lease Reduction - WY WYP - - - - - - - - 4099300 705235 UT West Valley Lease Reduction UT - - - - - - - - 4099300 705250 A&G Credit - WA WA - - - - - - - - 4099300 705251 A&G Credit-OR OR - - - - - - - - 4099300 705252 A&G Credit-CA CA - - - - - - - - 4099300 705253 A&G Credit - ID IDU - - - - - - - - 4099300 705254 A&G Credit - WY WYP - - - - - - - - 4099300 705261 Reg Liability - Sale of Renewable Energy OTHER (88) - - - - - - - (88) 4099300 705265 Reg Liab - OR Energy Conservation Charge OTHER (3,219) - - - - - - - (3,219) 4099300 705300 Reg. Liability - Deferred Benefit_Arch S SE - - - - - - - - 4099300 705305 Reg Liability-CA Gain on Sale of Asset CA - - - - - - - - 4099300 705310 Reg Liability-UT Gain on Sale of Asset UT - - - - - - - - 4099300 705320 Reg Liability-ID Gain on Sale of Asset IDU - - - - - - - - 4099300 705330 Reg Liability-WY Gain on Sale of Asset WYP - - - - - - - - 4099300 705337 Reg Liability - Sale of Renewable Energy OTHER 145 - - - - - - - 145 4099300 705454 Reg Liability - UT Property Insurance Re UT 1,110 - - - - 1,110 - - - 4099300 705534 Regulatory Liability - OR Asset Sale Gai OTHER - - - - - - - - 4099300 705537 Regulatory Liability - Other Reg Liabili OTHER - - - - - - - - 4099300 705700 Reg Liability - Current Reclass - Other OTHER - - - - - - - - 4099300 705755 Reg Liability - Non current Reclass - Ot OTHER 350 - - - - - - - 350 4099300 715050 Microsoft Software License Liability SO - - - - - - - - 4099300 715100 University of WY Contract Amort.WYP - - - - - - - - 4099300 715295 Reg Liability - Fly Ash - OR OTHER (1,700) - - - - - - - (1,700) 4099300 715350 Misc Deferred Credits SO - - - - - - - - 4099300 715800 Redding Renegotiated Contract SG - - - - - - - - 4099300 720100 FAS 106 Accruals SO - - - - - - - - 4099300 720200 Deferred Comp Plan Benefits-PPL SO 2,043 47 566 157 265 894 113 1 - 4099300 720300 PENSION / RETIREMENT ACCRUAL - CASH BASISO - - - - - - - - 4099300 720400 SUPPL. EXEC. RETIREMENT PLAN (SERP)SO - - - - - - - - 4099300 720500 Severance Accrual SO 157 4 44 12 20 69 9 0 - 4099300 720550 Accrued CIC Severence SO - - - - - - - - 4099300 720800 FAS 158 Pension Liability SO - - - - - - - - 4099300 720805 FAS 158 - Funded Pension Asset SO 14,973 341 4,150 1,150 1,945 6,554 829 4 - 4099300 720810 FAS 158 Post-Retirement Liability SO - - - - - - - - 4099300 720815 FAS 158 Post Retirement Liability SO 1,216 28 337 93 158 532 67 0 - 4099300 740100 Post Merger Loss-Reacquired Debt SNP - - - - - - - - 4099300 910240 190LEGAL RESERVE SO - - - - - - - - 4099300 910530 Injuries and Damages Reserve SO (177,652) (4,048) (49,235) (13,638) (23,077) (77,765) (9,839) (48) - 4099300 910560 283SMUD REVENUE IMPUTATION-UT REG LIABOTHER - - - - - - - - 4099300 910905 PMI Underground Mine Cost Depletion SE - - - - - - - - 4099300 910925 CA Refund OTHER - - - - - - - - 4099300 920110 PMI WY Extraction Tax SE - - - - - - - - 4099300 Total 1,975,545 32,686 478,738 131,287 227,625 770,190 92,702 546 238,677 Grand Total 3,009,659 61,319 820,989 222,017 404,731 1,358,308 165,854 902 (20,109) 6 of 6 B7. D.I.T. EXPENSE AND I.T.C. ADJUSTMENT Deferred Income Tax Expense (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other4101000100105190FAS 109 DEF TAX LIAB WA-NUTIL WA - - - - - - - - 4101000 105101 Capitalized Labor Cost for Powertax Inpu SO - - - - - - - - 4101000 105121 282PMI Book Depreciation SE - - - - - - - - 4101000 105122 Repair Deduction SG 42,893 637 11,463 3,377 5,964 19,009 2,427 17 - 4101000 105125 Tax Depreciation TAXDEPR 331,801 6,263 90,057 24,588 43,406 148,133 18,493 101 - 4101000 105126 282DIT PMIDepreciation-Tax SE 600 9 152 45 93 264 37 0 - 4101000 105137 Capitalized Depreciation SO 2,662 61 738 204 346 1,165 147 1 - 4101000 105141 AFUDC Debt SNP 7,684 167 2,069 568 993 3,456 429 2 - 4101000 1051411 AFUDC Equity SNP 17,389 379 4,681 1,285 2,248 7,821 971 5 - 4101000 105143 282Basis Intangible Difference SNP 89 2 24 7 11 40 5 0 - 4101000 105147 Sec 1031 Like Kind Exchange SO - - - - - - - - 4101000 105148 Mine Safety Sec. 179E Election - PPW SE - - - - - - - - 4101000 105149 Mine Safety Sec. 179E Election - PMI SE - - - - - - - - 4101000 105150 CWIP Adjustment ~ PMI SE 511 7 129 38 80 225 32 0 - 4101000 105152 Gain / (Loss) on Prop. Disposition GPS 13,129 299 3,639 1,008 1,705 5,747 727 4 - 4101000 105153 Contract Liability Basis Adjustment -Che SG - - - - - - - - 4101000 105165 Coal Mine Development SE - - - - - - - - 4101000 105170 Coal Mine Extension SE - - - - - - - - 4101000 105171 PMI Coal Mine Extension Costs SE - - - - - - - - 4101000 105175 Cost of Removal GPS 18,129 413 5,025 1,392 2,355 7,936 1,004 5 - 4101000 1052203 Cholla SHL NOPA (Lease Amortization)SG - - - - - - - - 4101000 105470 282Book Gain/Loss on Land Sales GPS 325 7 90 25 42 142 18 0 - 4101000 110200 IGC Tax Percentage Depletion Deduct SE - - - - - - - - 4101000 110205 SRC Tax Percentage Depletion Deduct SE - - - - - - - - 4101000 1102051 Tax Percentage Depletion - Deduction (Bl SE 37 1 9 3 6 16 2 0 - 4101000 120105 Willow Wind Account Receivable WA - - - - - - - - 4101000 205025 PMI-Fuel Cost Adjustment SE 453 7 115 34 71 199 28 0 - 4101000 205200 M&S INVENTORY WRITE-OFF SNPD 41 2 11 3 4 20 2 - - 4101000 205205 Inventory Reserve - PMI SE 569 8 144 42 89 250 35 0 - 4101000 205411 190PMISec263A SE 424 6 107 32 66 187 26 0 - 4101000 210100 283OR PUC Prepaid Taxes OR 9 - 9 - - - - - - 4101000 210120 283UT PUC Prepaid Taxes UT (20) - - - - (20) - - - 4101000 210130 283ID PUC Prepaid Taxes IDU 2 - - - - - 2 - - 4101000 210140 283WY PSC Prepaid Taxes WYP - - - - - - - - 4101000 210170 Prepaid - FSA O&M - West SG - - - - - - - - 4101000 210175 Prepaid - FSA O&M - East SG 125 2 33 10 17 55 7 0 - 4101000 210180 283Prepaid Membership Fees-EEI WSCC SO 95 2 26 7 12 41 5 0 - 4101000 210185 Prepaid Aircraft Maintenance Costs SG (4) (0) (1) (0) (1) (2) (0) (0) - 4101000 210190 Prepaid Water Rights SG 38 1 10 3 5 17 2 0 - 4101000 210195 Prepaid Surety Bond Costs SO - - - - - - - - 4101000 287396 Regulatory Liabilities - Interim Provisi OTHER - - - - - - - - 4101000 287616 Regulatory Assets - Interim Provisions OTHER - - - - - - - - 4101000 320210 190R&E Expense Sec174 Deduction SO - - - - - - - - 4101000 320271 Contra Reg Asset - Pension Plan CTG SO - - - - - - - - 4101000 320279 Reg Liability - FAS 158 Post Retirement SO (2,218) (51) (615) (170) (288) (971) (123) (1) - 4101000 320286 Reg Asset - Pension Settlement - OR OTHER 1,638 - - - - - - - 1,638 4101000 320287 Reg Asset - Pension Settlement - UT OTHER 1,342 - - - - - - - 1,342 4101000 320288 Reg Asset - Pension Settlement - WY WYU 759 - - - 759 - - - - 4101000 320290 LT Prepaid IBEW 57 Pension Contribution OTHER - - - - - - - - 4101000 320291 Prepaid IBEw 57 Pension Contribution - C OTHER - - - - - - - - 4101000 415100 Reg Asset -WA Equity Advisory Group (CET WA 94 - - 94 - - - - - 4101000 415110 190DEF REG ASSET-TRANSM SVC DEPOSITSG (331) (5) (88) (26) (46) (146) (19) (0) - 4101000 415120 190DEF REG ASSET-FOOTE CREEK CONTRACTSG - - - - - - - - 4101000 415200 REG ASSET - OR TRANSPORTATION ELECTRIFICOTHER (1,264) - - - - - - - (1,264) 4101000 415255 Reg Asset-WY Wind Test Energy Deferral OTHER (2) - - - - - - - (2) 4101000 415260 Reg Asset - Fire Risk Mitigation - CA OTHER 3,056 - - - - - 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- - - - - - - 4111000 415891 WY - 2006 Transition Severance Costs WYP - - - - - - - - 4111000 415893 OR - MEHC Transition Service Costs OTHER - - - - - - - - 4111000 415895 OR_RCAC SEP-DEC 07 DEFERRED OR - - - - - - - - 4111000 415896 WA - Chehalis Plant Revenue Requirement WA - - - - - - - - 4111000 415897 Reg Asset MEHC Transition Service Costs CA - - - - - - - - 4111000 415898 Deferred Coal Costs - Naughton Contract SE - - - - - - - - 4111000 415902 Reg Asset - UT REC's in Rates - Current OTHER - - - - - - - - 4111000 415911 Contra Reg Asset - Naughton Unit $3 - CA CA - - - - - - - - 4111000 415912 Contra Reg Asset - Naughton Unit #3 - OR OTHER - - - - - - - - 4111000 415913 Contra Reg Asset - Naughton Unit #3 - WA OTHER - - - - - - - - 4111000 415914 Reg Asset - UT - Naughton U3 Costs UT - - - - - - - - 4111000 415915 Reg Asset - WY - Naughton U3 Costs WYP - - - - - - - - 4111000 415926 Reg Liability - Depreciation Decrease -OTHER 631 - - - - - - - 631 4111000 415927 Reg Liability - Depreciation Decrease De WA - - - - - - - - 4111000 415938 Reg Asset - Carbon Plant Decommissioning CA - - - - - - - - 4111000 415939 Reg Asset - Carbon Plant Decommissioning WYP - - - - - - - - 4111000 415942 Reg Liability - Steam Decommissioning -WA (878) - - (878) - - - - - 4111000 425105 Reg Asset - OR Asset Sale Gain Giveback OTHER 164 - - - - - - - 164 4111000 425125 Deferred Coal Cost - Arch SE - - - - - - - - 4111000 425215 283Unearned Joint Use Pole Contact Revnu SNPD - - - - - - - - 4111000 425250 283TGS BUYOUT-SG SG - - - - - - - - 4111000 425280 283JOSEPH SETTLEMENT-SG SG - - - - - - - - 4111000 425360 190Hermiston Swap SG (42) (1) (11) (3) (6) (19) (2) (0) - 4111000 425380 190Idaho Customer Bal Acct OTHER 248 - - - - - - - 248 4111000 430100 283Weatherization OTHER 2,969 - - - - - - - 2,969 4111000 430117 Reg Asset - Current DSM OTHER - - - - - - - - 4111000 505115 283Sales & Use Tax Audit SO (260) (6) (72) (20) (34) (114) (14) (0) - 4111000 505125 190Accrued Royalties SE (150) (2) (38) (11) (23) (66) (9) (0) - 4111000 505400 190Bonus Liability SO 23 1 6 2 3 10 1 0 - 4111000 505450 Accrued Payroll Taxes SO 3,086 70 855 237 401 1,351 171 1 - 4111000 5054501 Accrued Payroll Taxes - PMI SE 124 2 31 9 19 54 8 0 - 4111000 505520 Bonus Accrual - PMI SE (9) (0) (2) (1) (1) (4) (1) (0) - 4111000 505525 Accrued Severance -PMI SE 283 4 71 21 44 124 18 0 - 4111000 505600 190Vacation Sickleave & PT Accrual SO 106 2 29 8 14 46 6 0 - 4111000 505601 Sick Leave Accrual - PMI SE 3 0 1 0 1 2 0 0 - 4111000 505700 190Accrued Retention Bonus SO (7) (0) (2) (1) (1) (3) (0) (0) - 4111000 605100 283TROJAN DECOMMISSIONING AMORT TROJD 54 1 14 4 8 24 3 0 - 4111000 605710 REVERSE ACCRUED FINAL RECLAMATION OTHER 79 - - - - - - - 79 4111000 605715 Trapper Mine Contract Obligation SE (701) (10) (177) (52) (109) (308) (44) (0) - 4111000 610000 283PMI Development Costs SE - - - - - - - - 4111000 610141 190WA Rate Refunds OTHER 527 - - - - - - - 527 4111000 610144 Reg Liability - CA California Alternativ OTHER - - - - - - - - 3 of 4 Deferred Income Tax Expense (Actuals)Twelve Months Ending - December 2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) FERC AccountFERC Secondary Acct JARS Reg Alloc Fctr Total Calif Oregon Wash Wyoming Utah Idaho FERC Other4111000610145190REG LIAB_DSM OTHER (258) - - - - - - - (258) 4111000 610148 Reg Liability - Def NPC Balance Reclass OTHER - - - - - - - - 4111000 610150 REG LIABILITY - BRIDGER MINE ACCELERATEDOR (895) - (895) - - - - - - 4111000 610155 Reg Liability - Plant Closure Cost - WA WA (333) - - (333) - - - - - 4111000 705240 283CA Alternative Rate for Energy Progra OTHER - - - - - - - - 4111000 705241 Reg Liability - CA California Alternativ OTHER 146 - - - - - - - 146 4111000 705245 REG LIABILITY - OR DIRECT ACCESS 5 YEAROTHER 392 - - - - - - - 392 4111000 705262 Reg Liability - Sale of REC's-ID OTHER - - - - - - - - 4111000 705263 Reg Liability - Sale of REC's-WA OTHER (19) - - - - - - - (19) 4111000 705266 Reg Liability - Energy Savings Assistanc OTHER 140 - - - - - - - 140 4111000 705267 Reg Liability - WA Decoupling Mechanism OTHER (789) - - - - - - - (789) 4111000 705280 Non-Property EDIT - CA CA (279) (279) - - - - - - - 4111000 705281 Non-Property EDIT - ID IDU - - - - - - - - 4111000 705283 Non-Property EDIT - UT UT - - - - - - - - 4111000 705284 Non-Property EDIT - WA WA (200) - - (200) - - - - - 4111000 705285 Non-Property EDIT - WY WYU - - - - - - - - 4111000 705286 Non-Property EDIT - FERC FERC - - - - - - - - 4111000 705287 Protected PP&E EDIT - CA - Fed Only CA (1,016) (1,016) - - - - - - - 4111000 705288 Protected PP&E EDIT - ID - Fed Only IDU (2,797) - - - - - (2,797) - - 4111000 705289 Protected PP&E EDIT - OR - Fed Only OR (13,043) - (13,043) - - - - - - 4111000 705290 Protected PP&E EDIT - WA - Fed Only WA (6,274) - - (6,274) - - - - - 4111000 705291 Protected PP&E EDIT - WYP - Fed Only WYP (7,405) - - - (7,405) - - - - 4111000 7052911 Protected PP&E EDIT - WYU - Fed Only WYU - - - - - - - - 4111000 705292 Protected PP&E EDIT - UT - Fed Only UT (21,016) - - - - (21,016) - - - 4111000 705293 Protected PP&E EDIT - UFERC - Fed Only FERC - - - - - - - - 4111000 705294 Non-Protected PP&E EDIT - CA CA (1,057) (1,057) - - - - - - - 4111000 705295 Non-Protected PP&E EDIT - ID IDU - - - - - - - - 4111000 705296 Non-Protected PP&E EDIT - WA WA (3,953) - - (3,953) - - - - - 4111000 705297 Non-Protected PP&E EDIT - WY Buydown - C WYP (10,580) - - - (10,580) - - - - 4111000 705298 Non-Protected PP&E EDIT - Utah Buydown -UT - - - - - - - - 4111000 705299 Non-Protected PP&E EDIT - FERC FERC - - - - - - - - 4111000 705301 Reg Liability - OR 2010 Protocol Def OR - - - - - - - - 4111000 705336 Reg Liability - Sale of Renewable Energy OTHER 70 - - - - - - - 70 4111000 705340 Reg Liability - Excess Income Tax Deferr OTHER 618 - - - - - - - 618 4111000 705341 Reg Liability - Excess Income Tax Deferr OTHER - - - - - - - - 4111000 705342 Reg Liability - Excess Income Tax Deferr OTHER 1,622 - - - - - - - 1,622 4111000 705343 Reg Liability - Excess Income Tax Deferr OTHER - - - - - - - - 4111000 705344 Reg Liability - Excess Income Tax Deferr OTHER 349 - - - - - - - 349 4111000 705345 Reg Liability - Excess Income Tax Deferr OTHER (167) - - - - - - - (167) 4111000 705346 Deferral of Protected PP&E ARAM - CA CA (879) (879) - - - - - - - 4111000 705347 Deferral of Protected PP&E ARAM - ID IDU (3,194) - - - - - (3,194) - - 4111000 705348 Deferral of Protected PP&E ARAM - OR OR - - - - - - - - 4111000 705349 Deferral of Protected PP&E ARAM - UT UT (17,433) - - - - (17,433) - - - 4111000 705350 Deferral of Protected PP&E ARAM - WA WA (2,408) - - (2,408) - - - - - 4111000 705351 Deferral of Protected PP&E ARAM - WY WYU (10,390) - - - (10,390) - - - - 4111000 705352 Reg Liability - CA Klamath River Dams Re CA 0 0 - - - - - - - 4111000 705400 Reg Liability - OR Injuries & Damages Re OR 2,277 - 2,277 - - - - - - 4111000 705410 Reg Liability - Cholla Decommissioning -CA 6 6 - - - - - - - 4111000 705411 Reg Liability - Cholla Decommissioning -IDU 22 - - - - - 22 - - 4111000 705412 Reg Liability - Cholla Decommissioning -OR 95 - 95 - - - - - - 4111000 705413 Reg Liability - Cholla Decommissioning -UT 161 - - - - 161 - - - 4111000 705414 Reg Liability - Cholla Decommissioning -WYP (98) - - - (98) - - - - 4111000 705420 Reg Liability - CA GHG Allowance Revenue OTHER (405) - - - - - - - (405) 4111000 705425 Reg Liability - Bridger Mine Accelerated WA (627) - - (627) - - - - - 4111000 705450 Reg Liability - Property Insurance Reser CA 465 465 - - - - - - - 4111000 705451 Reg Liability - OR Property Insurance Re OR 2,210 - 2,210 - - - - - - 4111000 705452 Reg Liability - Property Insurance Reser WA 119 - - 119 - - - - - 4111000 705453 Reg Liability - ID Property Insurance Re IDU - - - - - - - - 4111000 705455 Reg Liability - WY Property Insurance Re WYP (3) - - - (3) - - - - 4111000 705500 Reg Liability - Powerdale Decommissionin UT - - - - - - - - 4111000 705511 Regulatory Liability - CA Deferred Exces OTHER 85 - - - - - - - 85 4111000 705514 Regulatory Liability - OR Deferred Exces OTHER - - - - - - - - 4111000 705515 Regulatory Liability - OR Deferred Exces OTHER 963 - - - - - - - 963 4111000 705517 Regulatory Liability - UT Deferred Exces OTHER - - - - - - - - 4111000 705518 Regulatory Liability - WA Deferred Exces OTHER - - - - - - - - 4111000 705519 Regulatory Liability - WA Deferred Exces OTHER 680 - - - - - - - 680 4111000 705521 Regulatory Liability - WY Deferred Exces OTHER - - - - - - - - 4111000 705522 Regulatory Liability - UT RECS in Rates OTHER - - - - - - - - 4111000 705523 Regulatory Liability - WA RECS in Rates OTHER - - - - - - - - 4111000 705525 REGULATORY LIABILITY - SALE OF REC - OROTHER - - - - - - - - 4111000 705526 Regulatory Liability - CA Solar Feed-in OTHER - - - - - - - - 4111000 705527 Regulatory Liability - CA Solar Feed-in OTHER - - - - - - - - 4111000 705530 Regulatory Liability - UT Solar Feed-in OTHER - - - - - - - - 4111000 705531 Regulatory Liability - UT Solar Feed-in OTHER 13 - - - - - - - 13 4111000 705536 Regulatory Liability - CA GreenHouse Gas OTHER - - - - - - - - 4111000 705600 RegLiability - OR 2012 GRC Giveback OTHER - - - - - - - - 4111000 705700 Reg Liability - Current Reclass - Other OTHER - - - - - - - - 4111000 715105 MCI FOG Wire Lease SG 0 0 0 0 0 0 0 0 - 4111000 715720 190NW Power Act(BPA Regional Crs)-WA OTHER 205 - - - - - - - 205 4111000 715810 Chehalis WA EFSEC C02 Mitigation Obligat SG - - - - - - - - 4111000 720300 190Pension/Retirement (Accrued/Prepaid)SO 31 1 9 2 4 13 2 0 - 4111000 720560 Pension Liability - UMWA Withdrawal Obli SE - - - - - - - - 4111000 740100 283Post Merger Debt Loss SNP (109) (2) (29) (8) (14) (49) (6) (0) - 4111000 910245 Contra Receivable from Joint Owners SO 51 1 14 4 7 22 3 0 - 4111000 910905 283PMI BCC Underground Mine Cost Deplet SE 20 0 5 1 3 9 1 0 - 4111000 920110 190PMIWYExtractionTax SE 785 11 199 58 122 345 49 0 - 4111000 930100 190OR BETC Credit OTHER - - - - - - - - 4111000 9301001 190OR BETC Credit SG - - - - - - - - 4111000 999998 Deferred Income Tax Expense ~ Solar ITC SG 19 0 5 1 3 8 1 0 - 4111000 Total (360,946) (10,539) (99,659) (34,749) (73,916) (182,771) (24,232) (314) 63,403 Grand Total 124,773 (2,503) 18,046 (2,470) (17,950) 6,593 (1,439) (179) 122,085 4 of 4 Investment Tax Credit Amortization (Actuals) Sum of Range: 01/2022 - 12/2022 Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Primary Account Name Secondary Account Secondary Account NameAlloc Balance Calif Oregon Wash Wyoming Utah Idaho FERC Other 4114000 DEF ITC-EL-FED-CR 0 DEF ITC CREDIT FED DGU (1,056) - - - (34) (906) (116) (1) - 4114000 Total (1,056) - - - (34) (906) (116) (1) - Grand Total (1,056) - - - (34) (906) (116) (1) - 1 of 1 B8. PLANT IN SERVICE Customer Advances (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 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 CONSENTSIDU1,000 - - - - - 1,000 - - 1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTSSG13,160 195 3,517 1,036 1,830 5,832 745 5 - 1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTSSG-P 103,455 1,537 27,647 8,146 14,386 45,847 5,853 40 - 1010000 ELEC PLANT IN SERV 3020000 FRANCHISES AND CONSENTSSG-U 10,502 156 2,806 827 1,460 4,654 594 4 - 1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETSOR531 - 531 - - - - - - 1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETSSG53,621 796 14,329 4,222 7,456 23,763 3,034 21 - 1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETSUT3,231 - - - - 3,231 - - - 1010000 ELEC PLANT IN SERV 3031040 TRANSMISSION INTANGIBLE ASSETSWYP4,229 - - - 4,229 - - - - 1010000 ELEC PLANT IN SERV 3031050 RCMS - REGION CONSTRUCTION MGMT SYSTEMSO11,249 256 3,118 864 1,461 4,924 623 3 - 1010000 ELEC PLANT IN SERV 3031080 FUEL MANAGEMENT SYSTEMSO3,293 75 913 253 428 1,441 182 1 - 1010000 ELEC PLANT IN SERV 3031230 AFPR - AUTOMATED FACILITY POINT RECORDSSO4,410 100 1,222 339 573 1,930 244 1 - 1010000 ELEC PLANT IN SERV 3031680 CADOPS - COMPUTER-ASSISTED DISTRIBUTIONSO16,796 383 4,655 1,289 2,182 7,352 930 5 - 1010000 ELEC PLANT IN SERV 3031830 CUSTOMER SERVICE SYSTEM (CSS)CN 148,030 3,371 45,930 9,928 10,537 72,010 6,254 - - 1010000 ELEC PLANT IN SERV 3032040 S A P SO 183,239 4,176 50,784 14,067 23,803 80,211 10,149 50 - 1010000 ELEC PLANT IN SERV 3032130 NODAL PRICING SOFTWARESG3,281 49 877 258 456 1,454 186 1 - 1010000 ELEC PLANT IN SERV 3032140 ESM-IRP SO 3,649 83 1,011 280 474 1,597 202 1 - 1010000 ELEC PLANT IN SERV 3032150 CELONIS SO 4,359 99 1,208 335 566 1,908 241 1 - 1010000 ELEC PLANT IN SERV 3032160 ARCOS SO 3,083 70 854 237 400 1,349 171 1 - 1010000 ELEC PLANT IN SERV 3032170 AZURE B2C - IDENTITY MGTSO1,429 33 396 110 186 626 79 0 - 1010000 ELEC PLANT IN SERV 3032180 IAM - SCHEDULING/TAGGING SYSTEMSO1,342 31 372 103 174 588 74 0 - 1010000 ELEC PLANT IN SERV 3032190 PCI GenTraderSO 1,638 37 454 126 213 717 91 0 - 1010000 ELEC PLANT IN SERV 3032200 ITOA SO 4,360 99 1,208 335 566 1,909 241 1 - 1010000 ELEC PLANT IN SERV 3032210 TSSA - TrueSight Server AutomationSO1,390 32 385 107 181 609 77 0 - 1010000 ELEC PLANT IN SERV 3032270 ENTERPRISE DATA WAREHOUSESO5,877 134 1,629 451 763 2,573 325 2 - 1010000 ELEC PLANT IN SERV 3032330 FIELDNET PRO METER READING SYST -HRP REPSO2,908 66 806 223 378 1,273 161 1 - 1010000 ELEC PLANT IN SERV 3032340 FACILITY INSPECTION REPORTING SYSTEMSO2,020 46 560 155 262 884 112 1 - 1010000 ELEC PLANT IN SERV 3032360 2002 GRID NET POWER COST MODELINGSO8,999 205 2,494 691 1,169 3,939 498 2 - 1010000 ELEC PLANT IN SERV 3032450 MID OFFICE IMPROVEMENT PROJECTSO10,577 241 2,931 812 1,374 4,630 586 3 - 1010000 ELEC PLANT IN SERV 3032510 OPERATIONS MAPPING SYSTEMSO10,386 237 2,879 797 1,349 4,547 575 3 - 1010000 ELEC PLANT IN SERV 3032530 POLE ATTACHMENT MGMT SYSTEMSO1,915 44 531 147 249 838 106 1 - 1010000 ELEC PLANT IN SERV 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONSSO2,416 55 670 185 314 1,058 134 1 - 1010000 ELEC PLANT IN SERV 3032600 SINGLE PERSON SCHEDULINGSO13,486 307 3,738 1,035 1,752 5,903 747 4 - 1010000 ELEC PLANT IN SERV 3032640 TIBCO SOFTWARESO 7,830 178 2,170 601 1,017 3,427 434 2 - 1010000 ELEC PLANT IN SERV 3032680 TRANSMISSION WHOLESALE BILLING SYSTEMSG1,600 24 427 126 222 709 90 1 - 1010000 ELEC PLANT IN SERV 3032690 UTILITY INTERNATIONAL FORECASTING MODELSO8,040 183 2,228 617 1,044 3,519 445 2 - 1010000 ELEC PLANT IN SERV 3032710 ROUGE RIVER HYDRO INTANGIBLESSG207 3 55 16 29 92 12 0 - 1010000 ELEC PLANT IN SERV 3032740 GADSBY INTANGIBLE ASSETSSG51 1 14 4 7 23 3 0 - 1010000 ELEC PLANT IN SERV 3032760 SWIFT 2 IMPROVEMENTSSG23,200 345 6,200 1,827 3,226 10,281 1,313 9 - 1010000 ELEC PLANT IN SERV 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENTSG652 10 174 51 91 289 37 0 - 1010000 ELEC PLANT IN SERV 3032780 BEAR RIVER-SETTLEMENT AGREEMENTSG117 2 31 9 16 52 7 0 - 1010000 ELEC PLANT IN SERV 3032830 VCPRO - XEROX CUST STMT FRMTR ENHANCE -SO 2,629 60 729 202 342 1,151 146 1 - 1010000 ELEC PLANT IN SERV 3032860 WEB SOFTWARESO 12,006 274 3,328 922 1,560 5,256 665 3 - 1010000 ELEC PLANT IN SERV 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETSSG8,774 130 2,345 691 1,220 3,888 496 3 - 1010000 ELEC PLANT IN SERV 3032910 WYOMING VHF (VPC) SPECTRUMWYP1,039 - - - 1,039 - - - - 1010000 ELEC PLANT IN SERV 3032920 IDAHO VHF (VPC) SPECTRUMIDU3,357 - - - - - 3,357 - - 1010000 ELEC PLANT IN SERV 3032930 UTAH VHF (VPC) SPECTRUMUT4,287 - - - - 4,287 - - - 1010000 ELEC PLANT IN SERV 3032990 P8DM - FILENET P8SO 7,015 160 1,944 539 911 3,071 389 2 - 1010000 ELEC PLANT IN SERV 3033090 STEAM PLANT INTANGIBLE ASSETSSG89,672 1,332 23,963 7,061 12,469 39,739 5,073 35 - 1010000 ELEC PLANT IN SERV 3033190 ITRON METER READING SOFTWARECN5,868 134 1,821 394 418 2,855 248 - - 1010000 ELEC PLANT IN SERV 3033210 ArcFM SoftwareSO 3,978 91 1,103 305 517 1,742 220 1 - 1010000 ELEC PLANT IN SERV 3033220 MONARCH EMS/SCADASO 35,028 798 9,708 2,689 4,550 15,333 1,940 10 - 1010000 ELEC PLANT IN SERV 3033240 IEE - Itron Enterprise AdditionCN4,934 112 1,531 331 351 2,400 208 - - 1010000 ELEC PLANT IN SERV 3033250 AMI Metering SoftwareCN 48,466 1,104 15,038 3,251 3,450 23,577 2,048 - - 1010000 ELEC PLANT IN SERV 3033260 Big Data & AnalyticsSO 5,374 122 1,489 413 698 2,352 298 1 - 1010000 ELEC PLANT IN SERV 3033270 CES - Customer Experience SystemCN10,516 239 3,263 705 749 5,115 444 - - 1010000 ELEC PLANT IN SERV 3033280 MAPAPPS - Mapping Systems ApplicationSO7,595 173 2,105 583 987 3,325 421 2 - 1010000 ELEC PLANT IN SERV 3033290 CUSTOMER CONTACTSCN 3,903 89 1,211 262 278 1,899 165 - - 1010000 ELEC PLANT IN SERV 3033300 SECID - CUST SECURE WEB LOGINCN1,085 25 337 73 77 528 46 - - 1010000 ELEC PLANT IN SERV 3033310 C&T - Energy Trading SystemSO19,936 454 5,525 1,531 2,590 8,727 1,104 5 - 1010000 ELEC PLANT IN SERV 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM)SG 10,131 150 2,707 798 1,409 4,489 573 4 - 1010000 ELEC PLANT IN SERV 3033330 OR VHF (VPC) SPECTRUMOR4,071 - 4,071 - - - - - - 1010000 ELEC PLANT IN SERV 3033340 WA VHF (VPC) SPECTRUMWA2,021 - - 2,021 - - - - - 1010000 ELEC PLANT IN SERV 3033350 CA VHF (VPC) SPECTRUMCA 472 472 - - - - - - - 1010000 ELEC PLANT IN SERV 3033380 GAS PLANT INTANGIBLESSG1,601 24 428 126 223 710 91 1 - 1010000 ELEC PLANT IN SERV 3033390 CYME GATEWAYSO 923 21 256 71 120 404 51 0 - 1010000 ELEC PLANT IN SERV 3033410 M365 SO 3,712 85 1,029 285 482 1,625 206 1 - 1010000 ELEC PLANT IN SERV 3033420 SUBSTATION RELIABILITY SOFTWARESO825 19 229 63 107 361 46 0 - 1010000 ELEC PLANT IN SERV 3033430 DEPLOY DISTRIBUTION MGMT SYSTEMSO1,803 41 500 138 234 789 100 0 - 1010000 ELEC PLANT IN SERV 3033440 DISTRIBUTION ENGINEERING COSTSSO1,169 27 324 90 152 512 65 0 - 1010000 ELEC PLANT IN SERV 3033450 MAXIMO SO 21,790 497 6,039 1,673 2,831 9,538 1,207 6 - 1010000 ELEC PLANT IN SERV 3033460 AURORA SO 1,904 43 528 146 247 833 105 1 - 1010000 ELEC PLANT IN SERV 3033470 AUGMENTED REALITYSO 2,181 50 604 167 283 955 121 1 - 1010000 ELEC PLANT IN SERV 3033480 CXP CN 4,096 93 1,271 275 292 1,993 173 - - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSCA 8 8 - - - - - - - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSIDU 13 - - - - - 13 - - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSOR 12 - 12 - - - - - - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSSE 9 0 2 1 1 4 1 0 - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSSG 7,527 112 2,011 593 1,047 3,336 426 3 - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSSO40,989 934 11,360 3,147 5,324 17,943 2,270 11 - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSUT 7 - - - - 7 - - - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSWA 16 - - 16 - - - - - 1010000 ELEC PLANT IN SERV 3034900 MISC - MISCELLANEOUSWYP 324 - - - 324 - - - - 1010000 ELEC PLANT IN SERV 3035320 HYDRO PLANT INTANGIBLESSG7,518 112 2,009 592 1,045 3,332 425 3 - 1010000 ELEC PLANT IN SERV 3035322 ACD–Call Center Automated Call DistributCN4,132 94 1,282 277 294 2,010 175 - - Customer Advances (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1010000 ELEC PLANT IN SERV 3035330 OATI-OASIS INTERFACESO 1,447 33 401 111 188 633 80 0 - 1010000 ELEC PLANT IN SERV 3100000 LAND & LAND RIGHTSSG 1,306 19 349 103 182 579 74 1 - 1010000 ELEC PLANT IN SERV 3101000 LAND OWNED IN FEESG 12,945 192 3,459 1,019 1,800 5,737 732 5 - 1010000 ELEC PLANT IN SERV 3102000 LAND RIGHTSSG 41,789 621 11,167 3,290 5,811 18,519 2,364 16 - 1010000 ELEC PLANT IN SERV 3103000 WATER RIGHTSSG 35,638 529 9,524 2,806 4,956 15,793 2,016 14 - 1010000 ELEC PLANT IN SERV 3108000 FEE LAND - LEASEDSG 37 1 10 3 5 16 2 0 - 1010000 ELEC PLANT IN SERV 3110000 STRUCTURES AND IMPROVEMENTSSG1,004,820 14,926 268,522 79,117 139,723 445,294 56,848 390 - 1010000 ELEC PLANT IN SERV 3120000 BOILER PLANT EQUIPMENTSG4,417,106 65,611 1,180,401 347,794 614,210 1,957,475 249,900 1,716 - 1010000 ELEC PLANT IN SERV 3140000 TURBOGENERATOR UNITSSG967,755 14,375 258,617 76,199 134,569 428,868 54,751 376 - 1010000 ELEC PLANT IN SERV 3150000 ACCESSORY ELECTRIC EQUIPMENTSG426,166 6,330 113,886 33,555 59,259 188,859 24,111 166 - 1010000 ELEC PLANT IN SERV 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARMSG49 1 13 4 7 22 3 0 - 1010000 ELEC PLANT IN SERV 3160000 MISCELLANEOUS POWER PLANT EQUIPMENTSG32,433 482 8,667 2,554 4,510 14,373 1,835 13 - 1010000 ELEC PLANT IN SERV 3300000 LAND AND LAND RIGHTSSG-U 172 3 46 14 24 76 10 0 - 1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEESG-P 23,142 344 6,184 1,822 3,218 10,256 1,309 9 - 1010000 ELEC PLANT IN SERV 3301000 LAND OWNED IN FEESG-U 5,777 86 1,544 455 803 2,560 327 2 - 1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTSSG-P 7,994 119 2,136 629 1,112 3,543 452 3 - 1010000 ELEC PLANT IN SERV 3302000 LAND RIGHTSSG-U 381 6 102 30 53 169 22 0 - 1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTSSG-P 21 0 6 2 3 9 1 0 - 1010000 ELEC PLANT IN SERV 3303000 WATER RIGHTSSG-U 140 2 37 11 19 62 8 0 - 1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTSSG-P 406 6 109 32 56 180 23 0 - 1010000 ELEC PLANT IN SERV 3304000 FLOOD RIGHTSSG-U 129 2 34 10 18 57 7 0 - 1010000 ELEC PLANT IN SERV 3305000 LAND RIGHTS - FISH/WILDLIFESG-P 310 5 83 24 43 137 18 0 - 1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVESG-P 7 0 2 1 1 3 0 0 - 1010000 ELEC PLANT IN SERV 3310000 STRUCTURES AND IMPROVESG-U 9,342 139 2,497 736 1,299 4,140 529 4 - 1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTIONSG-P 66,224 984 17,697 5,214 9,209 29,348 3,747 26 - 1010000 ELEC PLANT IN SERV 3311000 STRUCTURES AND IMPROVE-PRODUCTIONSG-U 10,167 151 2,717 801 1,414 4,506 575 4 - 1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFESG-P 155,606 2,311 41,583 12,252 21,637 68,958 8,804 60 - 1010000 ELEC PLANT IN SERV 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFESG-U 364 5 97 29 51 161 21 0 - 1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATIONSG-P 23,046 342 6,159 1,815 3,205 10,213 1,304 9 - 1010000 ELEC PLANT IN SERV 3313000 STRUCTURES AND IMPROVE-RECREATIONSG-U 2,056 31 550 162 286 911 116 1 - 1010000 ELEC PLANT IN SERV 3316000 STRUCTURES - LEASE IMPROVEMENTSSG-P 14,768 219 3,947 1,163 2,054 6,545 836 6 - 1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-P 8,567 127 2,289 675 1,191 3,797 485 3 - 1010000 ELEC PLANT IN SERV 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-U 30,736 457 8,214 2,420 4,274 13,621 1,739 12 - 1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-P 378,422 5,621 101,127 29,796 52,621 167,701 21,409 147 - 1010000 ELEC PLANT IN SERV 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-U 74,393 1,105 19,880 5,858 10,344 32,968 4,209 29 - 1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIFSG-P 19,381 288 5,179 1,526 2,695 8,589 1,097 8 - 1010000 ELEC PLANT IN SERV 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIFSG-U 411 6 110 32 57 182 23 0 - 1010000 ELEC PLANT IN SERV 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-P 188 3 50 15 26 83 11 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 79,216 1,177 21,169 6,237 11,015 35,105 4,482 31 - 1010000 ELEC PLANT IN SERV 3330000 "WATER WHEELS, TURB & GENERATORS"SG-U 51,309 762 13,711 4,040 7,135 22,738 2,903 20 - 1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENTSG-P 56,509 839 15,101 4,449 7,858 25,042 3,197 22 - 1010000 ELEC PLANT IN SERV 3340000 ACCESSORY ELECTRIC EQUIPMENTSG-U 14,656 218 3,917 1,154 2,038 6,495 829 6 - 1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARMSG-P 1,623 24 434 128 226 719 92 1 - 1010000 ELEC PLANT IN SERV 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARMSG-U 64 1 17 5 9 28 4 0 - 1010000 ELEC PLANT IN SERV 3350000 MISC POWER PLANT EQUIPSG-U 176 3 47 14 24 78 10 0 - 1010000 ELEC PLANT IN SERV 3351000 MISC POWER PLANT EQUIP - PRODUCTIONSG-P 2,469 37 660 194 343 1,094 140 1 - 1010000 ELEC PLANT IN SERV 3360000 "ROADS, RAILROADS & BRIDGES"SG-P 21,288 316 5,689 1,676 2,960 9,434 1,204 8 - 1010000 ELEC PLANT IN SERV 3360000 "ROADS, RAILROADS & BRIDGES"SG-U 3,315 49 886 261 461 1,469 188 1 - 1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEEOR 75 - 75 - - - - - - 1010000 ELEC PLANT IN SERV 3401000 LAND OWNED IN FEESG 14,323 213 3,828 1,128 1,992 6,347 810 6 - 1010000 ELEC PLANT IN SERV 3402000 LAND RIGHTSSG 5,758 86 1,539 453 801 2,552 326 2 - 1010000 ELEC PLANT IN SERV 3403000 WATER RIGHTS - OTHER PRODUCTIONSG32,710 486 8,741 2,575 4,548 14,496 1,851 13 - 1010000 ELEC PLANT IN SERV 3410000 STRUCTURES & IMPROVEMENTSOR4 - 4 - - - - - - 1010000 ELEC PLANT IN SERV 3410000 STRUCTURES & IMPROVEMENTSSG275,464 4,092 73,613 21,689 38,304 122,074 15,584 107 - 1010000 ELEC PLANT IN SERV 3410000 STRUCTURES & IMPROVEMENTSUT69 - - - - 69 - - - 1010000 ELEC PLANT IN SERV 3420000 "FUEL HOLDERS,PRODUCERS, ACCES"SG 16,412 244 4,386 1,292 2,282 7,273 929 6 - 1010000 ELEC PLANT IN SERV 3430000 PRIME MOVERSSG 4,026,056 59,803 1,075,899 317,003 559,833 1,784,178 227,776 1,564 - 1010000 ELEC PLANT IN SERV 3440000 GENERATORSSG 593,207 8,811 158,525 46,708 82,487 262,884 33,561 230 - 1010000 ELEC PLANT IN SERV 3440000 GENERATORSUT 285 - - - - 285 - - - 1010000 ELEC PLANT IN SERV 3450000 ACCESSORY ELECTRIC EQUIPMENTSG461,919 6,861 123,441 36,371 64,231 204,703 26,133 179 - 1010000 ELEC PLANT IN SERV 3450000 ACCESSORY ELECTRIC EQUIPMENTUT81 - - - - 81 - - - 1010000 ELEC PLANT IN SERV 3456000 Electric Equipment - Leasehold ImprovemeOR502 - 502 - - - - - - 1010000 ELEC PLANT IN SERV 3460000 MISCELLANEOUS PWR PLANT EQUIPSG24,803 368 6,628 1,953 3,449 10,992 1,403 10 - 1010000 ELEC PLANT IN SERV 3500000 LAND AND LAND RIGHTSSG 841 12 225 66 117 373 48 0 - 1010000 ELEC PLANT IN SERV 3501000 LAND OWNED IN FEESG 62,966 935 16,827 4,958 8,756 27,904 3,562 24 - 1010000 ELEC PLANT IN SERV 3502000 LAND RIGHTSSG 281,731 4,185 75,288 22,183 39,175 124,851 15,939 109 - 1010000 ELEC PLANT IN SERV 3520000 STRUCTURES & IMPROVEMENTSSG378,347 5,620 101,107 29,790 52,610 167,667 21,405 147 - 1010000 ELEC PLANT IN SERV 3530000 STATION EQUIPMENTSG2,476,510 36,786 661,808 194,995 344,365 1,097,485 140,110 962 - 1010000 ELEC PLANT IN SERV 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERSSG180,717 2,684 48,294 14,229 25,129 80,086 10,224 70 - 1010000 ELEC PLANT IN SERV 3537000 STATION EQUIPMENT-SUPERVISORY & ALARMSG25,969 386 6,940 2,045 3,611 11,509 1,469 10 - 1010000 ELEC PLANT IN SERV 3540000 TOWERS AND FIXTURESSG1,522,114 22,609 406,761 119,848 211,654 674,537 86,114 591 - 1010000 ELEC PLANT IN SERV 3550000 POLES AND FIXTURESSG1,265,696 18,801 338,237 99,658 175,998 560,903 71,607 492 - 1010000 ELEC PLANT IN SERV 3560000 OVERHEAD CONDUCTORS & DEVICESSG1,662,495 24,695 444,275 130,901 231,174 736,747 94,056 646 - 1010000 ELEC PLANT IN SERV 3570000 UNDERGROUND CONDUITSG3,869 57 1,034 305 538 1,714 219 2 - 1010000 ELEC PLANT IN SERV 3580000 UNDERGROUND CONDUCTORS & DEVICESSG9,081 135 2,427 715 1,263 4,024 514 4 - 1010000 ELEC PLANT IN SERV 3590000 ROADS AND TRAILSSG 12,141 180 3,245 956 1,688 5,381 687 5 - 1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTSIDU 1 - - - - - 1 - - 1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTSOR 8 - 8 - - - - - - 1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTSUT 168 - - - - 168 - - - 1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTSWYP 4 - - - 4 - - - - 1010000 ELEC PLANT IN SERV 3600000 LAND AND LAND RIGHTSWYU 2 - - - 2 - - - - 1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEECA 1,607 1,607 - - - - - - - 1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEEIDU 502 - - - - - 502 - - Customer Advances (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEEOR 9,025 - 9,025 - - - - - - 1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEEUT 28,101 - - - - 28,101 - - - 1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEEWA 2,095 - - 2,095 - - - - - 1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEEWYP 847 - - - 847 - - - - 1010000 ELEC PLANT IN SERV 3601000 LAND OWNED IN FEEWYU 638 - - - 638 - - - - 1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTSCA 1,189 1,189 - - - - - - - 1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTSIDU 1,809 - - - - - 1,809 - - 1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTSOR 6,422 - 6,422 - - - - - - 1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTSUT 12,514 - - - - 12,514 - - - 1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTSWA 625 - - 625 - - - - - 1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTSWYP 4,807 - - - 4,807 - - - - 1010000 ELEC PLANT IN SERV 3602000 LAND RIGHTSWYU 6,999 - - - 6,999 - - - - 1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTSCA5,355 5,355 - - - - - - - 1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTSIDU4,320 - - - - - 4,320 - - 1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTSOR34,989 - 34,989 - - - - - - 1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTSUT67,135 - - - - 67,135 - - - 1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTSWA8,660 - - 8,660 - - - - - 1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTSWYP19,395 - - - 19,395 - - - - 1010000 ELEC PLANT IN SERV 3610000 STRUCTURES & IMPROVEMENTSWYU5,027 - - - 5,027 - - - - 1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENTCA 31,856 31,856 - - - - - - - 1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENTIDU 48,830 - - - - - 48,830 - - 1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENTOR 292,791 - 292,791 - - - - - - 1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENTUT 571,471 - - - - 571,471 - - - 1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENTWA 86,430 - - 86,430 - - - - - 1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENTWYP 142,615 - - - 142,615 - - - - 1010000 ELEC PLANT IN SERV 3620000 STATION EQUIPMENTWYU 20,297 - - - 20,297 - - - - 1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMCA753 753 - - - - - - - 1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMIDU602 - - - - - 602 - - 1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMOR4,719 - 4,719 - - - - - - 1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMUT7,677 - - - - 7,677 - - - 1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWA1,594 - - 1,594 - - - - - 1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWYP2,221 - - - 2,221 - - - - 1010000 ELEC PLANT IN SERV 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWYU339 - - - 339 - - - - 1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"CA 95,326 95,326 - - - - - - - 1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"IDU 106,466 - - - - - 106,466 - - 1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"OR 501,479 - 501,479 - - - - - - 1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"UT 468,260 - - - - 468,260 - - - 1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"WA 125,447 - - 125,447 - - - - - 1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"WYP 158,240 - - - 158,240 - - - - 1010000 ELEC PLANT IN SERV 3640000 "POLES, TOWERS AND FIXTURES"WYU 31,283 - - - 31,283 - - - - 1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICESCA51,198 51,198 - - - - - - - 1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICESIDU46,532 - - - - - 46,532 - - 1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICESOR319,401 - 319,401 - - - - - - 1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICESUT287,080 - - - - 287,080 - - - 1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICESWA89,560 - - 89,560 - - - - - 1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICESWYP118,379 - - - 118,379 - - - - 1010000 ELEC PLANT IN SERV 3650000 OVERHEAD CONDUCTORS & DEVICESWYU15,402 - - - 15,402 - - - - 1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUITCA19,408 19,408 - - - - - - - 1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUITIDU13,587 - - - - - 13,587 - - 1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUITOR117,114 - 117,114 - - - - - - 1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUITUT263,577 - - - - 263,577 - - - 1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUITWA23,927 - - 23,927 - - - - - 1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUITWYP30,419 - - - 30,419 - - - - 1010000 ELEC PLANT IN SERV 3660000 UNDERGROUND CONDUITWYU5,488 - - - 5,488 - - - - 1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICESCA21,803 21,803 - - - - - - - 1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICESIDU35,467 - - - - - 35,467 - - 1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICESOR226,424 - 226,424 - - - - - - 1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICESUT689,078 - - - - 689,078 - - - 1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICESWA36,319 - - 36,319 - - - - - 1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICESWYP52,724 - - - 52,724 - - - - 1010000 ELEC PLANT IN SERV 3670000 UNDERGROUND CONDUCTORS & DEVICESWYU19,711 - - - 19,711 - - - - 1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERSCA 59,505 59,505 - - - - - - - 1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERSIDU 92,670 - - - - - 92,670 - - 1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERSOR 524,573 - 524,573 - - - - - - 1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERSUT 649,584 - - - - 649,584 - - - 1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERSWA 128,699 - - 128,699 - - - - - 1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERSWYP 119,797 - - - 119,797 - - - - 1010000 ELEC PLANT IN SERV 3680000 LINE TRANSFORMERSWYU 16,825 - - - 16,825 - - - - 1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEADCA 11,758 11,758 - - - - - - - 1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEADIDU 10,260 - - - - - 10,260 - - 1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEADOR114,269 - 114,269 - - - - - - 1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEADUT106,956 - - - - 106,956 - - - 1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEADWA 27,889 - - 27,889 - - - - - 1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEADWYP 20,376 - - - 20,376 - - - - 1010000 ELEC PLANT IN SERV 3691000 SERVICES - OVERHEADWYU 4,594 - - - 4,594 - - - - 1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUNDCA18,033 18,033 - - - - - - - 1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUNDIDU42,539 - - - - - 42,539 - - 1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUNDOR235,756 - 235,756 - - - - - - 1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUNDUT312,043 - - - - 312,043 - - - 1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUNDWA50,703 - - 50,703 - - - - - 1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUNDWYP40,165 - - - 40,165 - - - - 1010000 ELEC PLANT IN SERV 3692000 SERVICES - UNDERGROUNDWYU13,622 - - - 13,622 - - - - 1010000 ELEC PLANT IN SERV 3700000 METERS CA 9,109 9,109 - - - - - - - 1010000 ELEC PLANT IN SERV 3700000 METERS IDU 17,665 - - - - - 17,665 - - Customer Advances (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1010000 ELEC PLANT IN SERV 3700000 METERS OR 102,327 - 102,327 - - - - - - 1010000 ELEC PLANT IN SERV 3700000 METERS UT 118,683 - - - - 118,683 - - - 1010000 ELEC PLANT IN SERV 3700000 METERS WA 15,554 - - 15,554 - - - - - 1010000 ELEC PLANT IN SERV 3700000 METERS WYP 15,030 - - - 15,030 - - - - 1010000 ELEC PLANT IN SERV 3700000 METERS WYU 2,970 - - - 2,970 - - - - 1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISESCA286 286 - - - - - - - 1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISESIDU171 - - - - - 171 - - 1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISESOR2,668 - 2,668 - - - - - - 1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISESUT4,172 - - - - 4,172 - - - 1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISESWA531 - - 531 - - - - - 1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISESWYP851 - - - 851 - - - - 1010000 ELEC PLANT IN SERV 3710000 INSTALL ON CUSTOMERS PREMISESWYU150 - - - 150 - - - - 1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMSCA787 787 - - - - - - - 1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMSIDU859 - - - - - 859 - - 1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMSOR24,602 - 24,602 - - - - - - 1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMSUT21,537 - - - - 21,537 - - - 1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMSWA4,090 - - 4,090 - - - - - 1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMSWYP8,735 - - - 8,735 - - - - 1010000 ELEC PLANT IN SERV 3730000 STREET LIGHTING & SIGNAL SYSTEMSWYU2,302 - - - 2,302 - - - - 1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTSIDU 89 - - - - - 89 - - 1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTSOR 228 - 228 - - - - - - 1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTSUT 1,327 - - - - 1,327 - - - 1010000 ELEC PLANT IN SERV 3890000 LAND AND LAND RIGHTSWYU 434 - - - 434 - - - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEECA 997 997 - - - - - - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEECN 1,129 26 350 76 80 549 48 - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEEIDU 100 - - - - - 100 - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEEOR 5,887 - 5,887 - - - - - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEESG 0 0 0 0 0 0 0 0 - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEESO 7,516 171 2,083 577 976 3,290 416 2 - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEEUT 2,677 - - - - 2,677 - - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEEWA 1,099 - - 1,099 - - - - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEEWYP 3,095 - - - 3,095 - - - - 1010000 ELEC PLANT IN SERV 3891000 LAND OWNED IN FEEWYU 221 - - - 221 - - - - 1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTSIDU 5 - - - - - 5 - - 1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTSOR 1 - 1 - - - - - - 1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTSSG 1 0 0 0 0 1 0 0 - 1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTSSO 95 2 26 7 12 42 5 0 - 1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTSUT 96 - - - - 96 - - - 1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTSWYP 52 - - - 52 - - - - 1010000 ELEC PLANT IN SERV 3892000 LAND RIGHTSWYU 22 - - - 22 - - - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSCA3,859 3,859 - - - - - - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSCN8,219 187 2,550 551 585 3,998 347 - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSIDU13,359 - - - - - 13,359 - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSOR38,278 - 38,278 - - - - - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSSE941 14 238 70 147 414 59 0 - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSSG12,013 178 3,210 946 1,670 5,324 680 5 - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSSO110,416 2,516 30,601 8,477 14,343 48,334 6,115 30 - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSUT47,647 - - - - 47,647 - - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSWA11,892 - - 11,892 - - - - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSWYP16,016 - - - 16,016 - - - - 1010000 ELEC PLANT IN SERV 3900000 STRUCTURES AND IMPROVEMENTSWYU4,377 - - - 4,377 - - - - 1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STRCA506 506 - - - - - - - 1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STRIDU334 - - - - - 334 - - 1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STROR5,657 - 5,657 - - - - - - 1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STRSO1,815 41 503 139 236 795 101 0 - 1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STRUT33 - - - - 33 - - - 1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STRWA2,533 - - 2,533 - - - - - 1010000 ELEC PLANT IN SERV 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STRWYP4,734 - - - 4,734 - - - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURECA 110 110 - - - - - - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURECN 858 20 266 58 61 417 36 - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITUREIDU 81 - - - - - 81 - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITUREOR 1,370 - 1,370 - - - - - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURESE 4 0 1 0 1 2 0 0 - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURESG 1,897 28 507 149 264 841 107 1 - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITURESO 15,911 363 4,410 1,221 2,067 6,965 881 4 - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITUREUT 1,040 - - - - 1,040 - - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITUREWA 60 - - 60 - - - - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITUREWYP 528 - - - 528 - - - - 1010000 ELEC PLANT IN SERV 3910000 OFFICE FURNITUREWYU 46 - - - 46 - - - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSCA50 50 - - - - - - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSCN2,621 60 813 176 187 1,275 111 - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSIDU433 - - - - - 433 - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSOR978 - 978 - - - - - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSSE23 0 6 2 4 10 1 0 - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSSG3,027 45 809 238 421 1,342 171 1 - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSSO62,130 1,416 17,219 4,770 8,071 27,197 3,441 17 - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSUT808 - - - - 808 - - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSWA345 - - 345 - - - - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSWYP1,491 - - - 1,491 - - - - 1010000 ELEC PLANT IN SERV 3912000 COMPUTER EQUIPMENT - PERSONAL COMPUTERSWYU72 - - - 72 - - - - 1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENTCN 0 0 0 0 0 0 0 - - 1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENTOR 2 - 2 - - - - - - 1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENTSG 37 1 10 3 5 16 2 0 - 1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENTSO 755 17 209 58 98 330 42 0 - Customer Advances (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENTUT 9 - - - - 9 - - - 1010000 ELEC PLANT IN SERV 3913000 OFFICE EQUIPMENTWYU 8 - - - 8 - - - - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSCA41 41 - - - - - - - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSIDU327 - - - - - 327 - - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSOR1,911 - 1,911 - - - - - - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSSE25 0 6 2 4 11 2 0 - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSSG545 8 146 43 76 242 31 0 - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSSO609 14 169 47 79 267 34 0 - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSUT3,520 - - - - 3,520 - - - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSWA239 - - 239 - - - - - 1010000 ELEC PLANT IN SERV 3920100 1/4 TON MINI-PICKUPS AND VANSWYP727 - - - 727 - - - - 1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILESOR302 - 302 - - - - - - 1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILESSO248 6 69 19 32 109 14 0 - 1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILESUT664 - - - - 664 - - - 1010000 ELEC PLANT IN SERV 3920200 MID AND FULL SIZE AUTOMOBILESWYP19 - - - 19 - - - - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKCA460 460 - - - - - - - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKIDU1,925 - - - - - 1,925 - - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKOR6,055 - 6,055 - - - - - - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKSE71 1 18 5 11 31 4 0 - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKSG8,820 131 2,357 694 1,226 3,908 499 3 - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKSO1,332 30 369 102 173 583 74 0 - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKUT9,202 - - - - 9,202 - - - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKWA1,358 - - 1,358 - - - - - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKWYP2,449 - - - 2,449 - - - - 1010000 ELEC PLANT IN SERV 3920400 "1/2 & 3/4 TON PICKUPS, VANS, SERV TRUCKWYU387 - - - 387 - - - - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"CA 1,479 1,479 - - - - - - - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"IDU 4,190 - - - - - 4,190 - - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"OR 14,654 - 14,654 - - - - - - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SE 181 3 46 13 28 79 11 0 - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SG 7,568 112 2,022 596 1,052 3,354 428 3 - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"SO 280 6 78 22 36 123 16 0 - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"UT 23,021 - - - - 23,021 - - - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WA 3,268 - - 3,268 - - - - - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WYP 5,660 - - - 5,660 - - - - 1010000 ELEC PLANT IN SERV 3920500 "1 TON AND ABOVE, TWO-AXLE TRUCKS"WYU 1,303 - - - 1,303 - - - - 1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKSOR 352 - 352 - - - - - - 1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKSSE 4 0 1 0 1 2 0 0 - 1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKSSG 4,142 62 1,107 326 576 1,836 234 2 - 1010000 ELEC PLANT IN SERV 3920600 DUMP TRUCKSUT 149 - - - - 149 - - - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSCA 648 648 - - - - - - - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSIDU 2,492 - - - - - 2,492 - - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSOR 5,460 - 5,460 - - - - - - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSSE 41 1 10 3 6 18 3 0 - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSSG 1,961 29 524 154 273 869 111 1 - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSSO 1,180 27 327 91 153 516 65 0 - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSUT 12,114 - - - - 12,114 - - - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSWA 1,134 - - 1,134 - - - - - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSWYP 4,468 - - - 4,468 - - - - 1010000 ELEC PLANT IN SERV 3920900 TRAILERSWYU 1,252 - - - 1,252 - - - - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVCA329 329 - - - - - - - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVIDU252 - - - - - 252 - - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVOR803 - 803 - - - - - - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVSE6 0 2 0 1 3 0 0 - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVSG1,664 25 445 131 231 738 94 1 - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVSO76 2 21 6 10 33 4 0 - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVUT523 - - - - 523 - - - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVWA129 - - 129 - - - - - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVWYP469 - - - 469 - - - - 1010000 ELEC PLANT IN SERV 3921400 "SNOWMOBILES, MOTORCYCLES (4-WHEELED ATVWYU121 - - - 121 - - - - 1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORSOR317 - 317 - - - - - - 1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORSSG1,243 18 332 98 173 551 70 0 - 1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORSSO215 5 59 16 28 94 12 0 - 1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORSUT1,852 - - - - 1,852 - - - 1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORSWA170 - - 170 - - - - - 1010000 ELEC PLANT IN SERV 3921900 OVER-THE-ROAD SEMI-TRACTORSWYP86 - - - 86 - - - - 1010000 ELEC PLANT IN SERV 3923000 TRANSPORTATION EQUIPMENTSO2,993 68 830 230 389 1,310 166 1 - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTCA 156 156 - - - - - - - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTIDU 599 - - - - - 599 - - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTOR 3,048 - 3,048 - - - - - - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTSG 6,947 103 1,856 547 966 3,079 393 3 - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTSO 218 5 60 17 28 96 12 0 - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTUT 4,198 - - - - 4,198 - - - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTWA 746 - - 746 - - - - - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTWYP 1,351 - - - 1,351 - - - - 1010000 ELEC PLANT IN SERV 3930000 STORES EQUIPMENTWYU 1 - - - 1 - - - - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"CA 1,140 1,140 - - - - - - - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"IDU 2,323 - - - - - 2,323 - - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"OR 11,276 - 11,276 - - - - - - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"SE 126 2 32 9 20 55 8 0 - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"SG 22,652 336 6,053 1,784 3,150 10,038 1,282 9 - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"SO 1,969 45 546 151 256 862 109 1 - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"UT 17,144 - - - - 17,144 - - - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"WA 3,042 - - 3,042 - - - - - 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"WYP 4,274 - - - 4,274 - - - - Customer Advances (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1010000 ELEC PLANT IN SERV 3940000 "TLS, SHOP, GAR EQUIPMENT"WYU 333 - - - 333 - - - - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTCA 719 719 - - - - - - - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTIDU1,527 - - - - - 1,527 - - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTOR10,773 - 10,773 - - - - - - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTSE1,327 19 336 99 207 583 83 1 - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTSG7,544 112 2,016 594 1,049 3,343 427 3 - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTSO5,170 118 1,433 397 672 2,263 286 1 - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTUT10,308 - - - - 10,308 - - - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTWA1,493 - - 1,493 - - - - - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTWYP3,471 - - - 3,471 - - - - 1010000 ELEC PLANT IN SERV 3950000 LABORATORY EQUIPMENTWYU 135 - - - 135 - - - - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVCA2,235 2,235 - - - - - - - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVIDU3,691 - - - - - 3,691 - - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVOR15,250 - 15,250 - - - - - - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVSG254 4 68 20 35 113 14 0 - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVSO753 17 209 58 98 330 42 0 - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVUT16,007 - - - - 16,007 - - - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVWA3,115 - - 3,115 - - - - - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVWYP6,171 - - - 6,171 - - - - 1010000 ELEC PLANT IN SERV 3960300 "AERIAL LIFT PB TRUCKS, 10000#-16000# GVWYU1,007 - - - 1,007 - - - - 1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSIDU561 - - - - - 561 - - 1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSOR1,066 - 1,066 - - - - - - 1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSSG124 2 33 10 17 55 7 0 - 1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSUT1,268 - - - - 1,268 - - - 1010000 ELEC PLANT IN SERV 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSWYU210 - - - 210 - - - - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVCA1,665 1,665 - - - - - - - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVIDU4,693 - - - - - 4,693 - - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVOR16,433 - 16,433 - - - - - - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVSG1,231 18 329 97 171 546 70 0 - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVSO1,265 29 351 97 164 554 70 0 - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVUT17,440 - - - - 17,440 - - - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVWA2,992 - - 2,992 - - - - - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVWYP8,389 - - - 8,389 - - - - 1010000 ELEC PLANT IN SERV 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVWYU1,041 - - - 1,041 - - - - 1010000 ELEC PLANT IN SERV 3961000 CRANES OR 1,520 - 1,520 - - - - - - 1010000 ELEC PLANT IN SERV 3961000 CRANES SG 3,010 45 804 237 419 1,334 170 1 - 1010000 ELEC PLANT IN SERV 3961000 CRANES UT 417 - - - - 417 - - - 1010000 ELEC PLANT IN SERV 3961000 CRANES WYP 606 - - - 606 - - - - 1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGEROR1,217 - 1,217 - - - - - - 1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERSG35,250 524 9,420 2,776 4,902 15,621 1,994 14 - 1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERSO710 16 197 54 92 311 39 0 - 1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERUT2,940 - - - - 2,940 - - - 1010000 ELEC PLANT IN SERV 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERWYP900 - - - 900 - - - - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSCA1,676 1,676 - - - - - - - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSIDU3,884 - - - - - 3,884 - - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSOR11,845 - 11,845 - - - - - - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSSG325 5 87 26 45 144 18 0 - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSSO983 22 272 75 128 430 54 0 - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSUT18,052 - - - - 18,052 - - - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSWA2,192 - - 2,192 - - - - - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSWYP5,188 - - - 5,188 - - - - 1010000 ELEC PLANT IN SERV 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSWYU1,661 - - - 1,661 - - - - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRCA720 720 - - - - - - - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRIDU2,323 - - - - - 2,323 - - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWROR4,046 - 4,046 - - - - - - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRSE237 3 60 18 37 104 15 0 - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRSG7,043 105 1,882 555 979 3,121 398 3 - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRSO561 13 155 43 73 245 31 0 - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRUT9,914 - - - - 9,914 - - - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRWA1,288 - - 1,288 - - - - - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRWYP3,258 - - - 3,258 - - - - 1010000 ELEC PLANT IN SERV 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRWYU725 - - - 725 - - - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTCA5,687 5,687 - - - - - - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTCN3,459 79 1,073 232 246 1,682 146 - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTIDU14,351 - - - - - 14,351 - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTOR62,320 - 62,320 - - - - - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTSE280 4 71 21 44 123 17 0 - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTSG202,019 3,001 53,986 15,907 28,091 89,526 11,429 78 - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTSO95,675 2,180 26,516 7,345 12,428 41,881 5,299 26 - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTUT72,623 - - - - 72,623 - - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTWA12,790 - - 12,790 - - - - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTWYP26,440 - - - 26,440 - - - - 1010000 ELEC PLANT IN SERV 3970000 COMMUNICATION EQUIPMENTWYU6,743 - - - 6,743 - - - - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTCA341 341 - - - - - - - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTIDU382 - - - - - 382 - - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTOR2,208 - 2,208 - - - - - - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTSE 82 1 21 6 13 36 5 0 - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTSG4,012 60 1,072 316 558 1,778 227 2 - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTSO186 4 52 14 24 82 10 0 - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTUT2,094 - - - - 2,094 - - - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTWA450 - - 450 - - - - - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTWYP685 - - - 685 - - - - 1010000 ELEC PLANT IN SERV 3972000 MOBILE RADIO EQUIPMENTWYU138 - - - 138 - - - - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTCA58 58 - - - - - - - Customer Advances (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTCN71 2 22 5 5 34 3 - - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTIDU84 - - - - - 84 - - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTOR1,362 - 1,362 - - - - - - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTSE4 0 1 0 1 2 0 0 - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTSG3,099 46 828 244 431 1,373 175 1 - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTSO2,038 46 565 156 265 892 113 1 - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTUT1,738 - - - - 1,738 - - - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTWA192 - - 192 - - - - - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTWYP290 - - - 290 - - - - 1010000 ELEC PLANT IN SERV 3980000 MISCELLANEOUS EQUIPMENTWYU17 - - - 17 - - - - 1010000 ELEC PLANT IN SERV 3992100 LAND OWNED IN FEESE 1,823 26 461 136 284 802 114 1 - 1010000 Total 32,198,961 702,169 8,927,343 2,465,910 4,189,470 14,120,475 1,784,827 8,768 - 1019000 ELEC PLT IN SERV-OTH 140109 Land-Non-RecSG (15) (0) (4) (1) (2) (7) (1) (0) - 1019000 ELEC PLT IN SERV-OTH 140129 ELECTRIC PLANT IN SERVICE - OTHERSO(685) (16) (190) (53) (89) (300) (38) (0) - 1019000 ELEC PLT IN SERV-OTH 140139 PRODUCTION PLANT-NON-RECONCILEDSG(18,953) (282) (5,065) (1,492) (2,636) (8,399) (1,072) (7) - 1019000 ELEC PLT IN SERV-OTH 140149 TRANS PLANT NON-RECONCILEDSG(2,801) (42) (748) (221) (389) (1,241) (158) (1) - 1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILEDCA(1,372) (1,372) - - - - - - - 1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILEDIDU(35) - - - - - (35) - - 1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILEDOR(769) - (769) - - - - - - 1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILEDUT(1,606) - - - - (1,606) - - - 1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILEDWA(213) - - (213) - - - - - 1019000 ELEC PLT IN SERV-OTH 140169 DISTRIBN- NON-RECONCILEDWYU(294) - - - (294) - - - - 1019000 Total (26,743) (1,711) (6,777) (1,979) (3,410) (11,553) (1,305) (9) - 1020000 ELEC PL PUR OR SLD 0 ELECTRIC PLANT PURCHASED OR SOLDSG(553) (8) (148) (44) (77) (245) (31) (0) - 1020000 ELEC PL PUR OR SLD 140708 CONTRA ELEC PLANT PURCH OR SOLD - LOSSSG553 8 148 44 77 245 31 0 - 1020000 Total - - - - - - - - - 1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIFCA37,149 37,149 - - - - - - - 1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIFIDU4,345 - - - - - 4,345 - - 1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIFOR29,626 - 29,626 - - - - - - 1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIFUT22,516 - - - - 22,516 - - - 1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIFWA14,182 - - 14,182 - - - - - 1061000 DIST COMP CONST NOT 0 DISTRIB COMPLETED CONSTRUCTN NOT CLASSIFWYU5,657 - - - 5,657 - - - - 1061000 Total 113,474 37,149 29,626 14,182 5,657 22,516 4,345 - - 1062000 TRAN COMP CONST NOT 0 TRANSM COMPLETED CONSTRUCTN NOT CLASSIFISG166,633 2,475 44,530 13,120 23,171 73,845 9,427 65 - 1062000 Total 166,633 2,475 44,530 13,120 23,171 73,845 9,427 65 - 1063000 PROD COMP CONST NOT 0 PROD COMPLETED CONSTRUCTN NOT CLASSIFIEDSG70,702 1,050 18,894 5,567 9,831 31,332 4,000 27 - 1063000 Total 70,702 1,050 18,894 5,567 9,831 31,332 4,000 27 - 1064000 GEN COMP CONST NOT 0 GENERAL COMPLETED CONSTRUCTN NOT CLASSIFSO46,681 1,064 12,937 3,584 6,064 20,434 2,585 13 - 1064000 Total 46,681 1,064 12,937 3,584 6,064 20,434 2,585 13 - Grand Total 32,569,709 742,196 9,026,554 2,500,383 4,230,783 14,257,049 1,803,880 8,864 - B9. CAPITAL LEASE PLANT Capital Lease (Actuals) Year End: 12/2022Allocation 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 12,159 181 3,249 957 1,691 5,388 688 5 - 1011000 Total 14,874 181 5,964 957 1,691 5,388 688 5 - 1011500 CAP LEASES–ACCM AMRT 3908220 (FINANCE LEASES-BLDGS)OR (1,793) - (1,793) - - - - - - 1011500 CAP LEASES–ACCM AMRT 3908230 (FINANCE LEASES-GAS)SG (3,645) (54) (974) (287) (507) (1,616) (206) (1) - 1011500 Total (5,438) (54) (2,767) (287) (507) (1,616) (206) (1) - 1011900 PRPTY UND CPTL LSS-O 142794 FIN LEASE ROU ASSETS (COST)-OTHER-TEMPOR3,146 - 3,146 - - - - - - 1011900 PRPTY UND CPTL LSS-O 142794 FIN LEASE ROU ASSETS (COST)-OTHER-TEMPSG4,793 71 1,281 377 666 2,124 271 2 - 1011900 Total 7,939 71 4,427 377 666 2,124 271 2 - 1011950 CAP LEASES–ACCM AMRT 142894 Fin Lease ROU Assets (A/D)-Other-TempOR(3,146) - (3,146) - - - - - - 1011950 CAP LEASES–ACCM AMRT 142894 Fin Lease ROU Assets (A/D)-Other-TempSG(4,793) (71) (1,281) (377) (666) (2,124) (271) (2) - 1011950 Total (7,939) (71) (4,427) (377) (666) (2,124) (271) (2) - Grand Total 9,435 126 3,197 670 1,184 3,773 482 3 - B10.PLANT HELD FOR FUTURE USE Plant Held for Future Use (Actuals) Year End: 12/2022Allocation 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 FEESG 1,358 20 363 107 189 602 77 1 - 1050000 EL PLT HLD FTR USE 3502000 LAND RIGHTS SG 755 11 202 59 105 334 43 0 - 1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEEOR 3,912 - 3,912 - - - - - - 1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEEUT 5,168 - - - - 5,168 - - - 1050000 EL PLT HLD FTR USE 3601000 LAND OWNED IN FEEWYP 1 - - - 1 - - - - 1050000 EL PLT HLD FTR USE 3891000 LAND OWNED IN FEEOR 2,981 - 2,981 - - - - - - 1050000 Total 14,175 31 7,458 166 294 6,104 119 1 - Grand Total 14,175 31 7,458 166 294 6,104 119 1 - B11. MISC. DEFERRED DEBITS Deferred Debits (Actuals)Year End: 12/2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other1861000MS DEF DB-OTH WIP 185016 EMISSION REDUCTION CREDITS PURCHASEDSE2,347 34 593 175 366 1,032 146 1 - 1861000 MS DEF DB-OTH WIP 185017 ERCs - Impairment ReserveSE (2,040) (29) (516) (152) (318) (897) (127) (1) - 1861000 Total 307 4 78 23 48 135 19 0 - 1861200 FINANCING COSTS DEFR 185025 FINANCING COST DEFERREDSO 553 13 153 42 72 242 31 0 - 1861200 FINANCING COSTS DEFR 185027 UNAMORTIZED CREDIT AGREEMENT COSTSOTHER1,517 - - - - - - - 1,517 1861200 FINANCING COSTS DEFR 185029 UNAMORTIZED PCRB MADE CONVERSION COSTSOTHER152 - - - - - - - 152 1861200 FINANCING COSTS DEFR 185030 UNAMORTIZED '94 SERIES RESTRUCTURING COSOTHER108 - - - - - - - 108 1861200 Total 2,330 13 153 42 72 242 31 0 1,777 1868000 MISC DF DR-OTH-CST 134305 Oth Def Chrg - IT Licenses/MaintenanceOTHER 108 - - - - - - - 108 1868000 MISC DF DR-OTH-CST 185336 BOGUS CREEK SG 705 10 188 56 98 313 40 0 - 1868000 MISC DF DR-OTH-CST 185337 POINT-TO-POINT TRANS RESERVATIONSSG3,958 59 1,058 312 550 1,754 224 2 - 1868000 MISC DF DR-OTH-CST 185359 LT Lake Side 2 Maint. PrepaymentSG 29,816 443 7,968 2,348 4,146 13,213 1,687 12 - 1868000 MISC DF DR-OTH-CST 185360 LT LAKE SIDE MAINT PREPAYMENTSG 21,379 318 5,713 1,683 2,973 9,474 1,210 8 - 1868000 MISC DF DR-OTH-CST 185361 LT CHEHALIS CSA MAINT. PREPAYMENTSG8,050 120 2,151 634 1,119 3,568 455 3 - 1868000 MISC DF DR-OTH-CST 185362 LT Currant Creek CSA Maint PrepaymentSG 7,267 108 1,942 572 1,010 3,220 411 3 - 1868000 MISC DF DR-OTH-CST 185371 LT Chehalis CSA Prepaid O&MSG 1,488 22 398 117 207 660 84 1 - 1868000 MISC DF DR-OTH-CST 185372 LT Currant Creek CSA Prepaid O&MSG 346 5 92 27 48 153 20 0 - 1868000 MISC DF DR-OTH-CST 185400 Trans Readiness Security - Due to ESMSG 28,026 416 7,490 2,207 3,897 12,420 1,586 11 - 1868000 MISC DF DR-OTH-CST 185401 Trans Readiness Security - ESM RecSG (28,026) (416) (7,490) (2,207) (3,897) (12,420) (1,586) (11) - 1868000 MISC DF DR-OTH-CST 185402 Trans Sec - Site Control - Due to ESMSG 30 0 8 2 4 13 2 0 - 1868000 MISC DF DR-OTH-CST 185403 Trans Sec - Site Control - ESM RecSG (30) (0) (8) (2) (4) (13) (2) (0) - 1868000 MISC DF DR-OTH-CST 185551 LT Prepaid-FSA Capital - DunlapSG 3,770 56 1,007 297 524 1,671 213 1 - 1868000 MISC DF DR-OTH-CST 185552 LT Prepaid-FSA Capital - Ekola FlatsSG 2,991 44 799 235 416 1,325 169 1 - 1868000 MISC DF DR-OTH-CST 185554 LT Prepaid-FSA Capital - Foote CreekSG 785 12 210 62 109 348 44 0 - 1868000 MISC DF DR-OTH-CST 185557 LT Prepaid-FSA Capital - Glenrock ISG 3,781 56 1,011 298 526 1,676 214 1 - 1868000 MISC DF DR-OTH-CST 185558 LT Prepaid-FSA Capital - Glenrock IIISG 1,599 24 427 126 222 709 90 1 - 1868000 MISC DF DR-OTH-CST 185561 LT Prepaid-FSA Capital - Goodnoe HillsSG 3,179 47 850 250 442 1,409 180 1 - 1868000 MISC DF DR-OTH-CST 185564 LT Prepaid-FSA Capital - High PlainsSG 3,586 53 958 282 499 1,589 203 1 - 1868000 MISC DF DR-OTH-CST 185567 LT Prepaid-FSA Capital - Leaning JuniperSG 4,202 62 1,123 331 584 1,862 238 2 - 1868000 MISC DF DR-OTH-CST 185570 LT Prepaid-FSA Capital - Marengo ISG 4,690 70 1,253 369 652 2,078 265 2 - 1868000 MISC DF DR-OTH-CST 185571 LT Prepaid-FSA Capital - Marengo IISG 2,328 35 622 183 324 1,032 132 1 - 1868000 MISC DF DR-OTH-CST 185574 LT Prepaid-FSA Capital - McFadden RidgeSG1,312 19 351 103 182 581 74 1 - 1868000 MISC DF DR-OTH-CST 185576 LT Prepaid-FSA Capital - Pryor MtnSG 4,565 68 1,220 359 635 2,023 258 2 - 1868000 MISC DF DR-OTH-CST 185577 LT Prepaid-FSA Capital - Rolling HillsSG 4,111 61 1,099 324 572 1,822 233 2 - 1868000 MISC DF DR-OTH-CST 185580 LT Prepaid-FSA Capital - Seven Mile ISG 3,818 57 1,020 301 531 1,692 216 1 - 1868000 MISC DF DR-OTH-CST 185581 LT Prepaid-FSA Capital - Seven Mile IISG 875 13 234 69 122 388 50 0 - 1868000 MISC DF DR-OTH-CST 185584 LT Prepaid-FSA Capital - TB Flats ISG 2,250 33 601 177 313 997 127 1 - 1868000 MISC DF DR-OTH-CST 185585 LT Prepaid-FSA Capital - TB Flats IISG 2,340 35 625 184 325 1,037 132 1 - 1868000 Total 123,300 1,830 32,921 9,700 17,130 54,593 6,970 48 108 1869000 MISC DF DR-OTH-NC 185334 HERMISTON SWAPSG 2,332 35 623 184 324 1,034 132 1 - 1869000 Total 2,332 35 623 184 324 1,034 132 1 - Grand Total 128,269 1,882 33,775 9,949 17,574 56,003 7,151 49 1,886 B12. BLANK B13. MATERIALS & SUPPLIES Material & Supplies (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Secondary AccountAlloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1511120 COAL INVNTRY-HUNTER 0 COAL INVENTORY - HUNTERSE21,596 312 5,461 1,609 3,365 9,496 1,345 9 - 1511120 Total 21,596 312 5,461 1,609 3,365 9,496 1,345 9 - 1511130 COAL INVNTRY-HTG 0 COAL INVENTORY - HUNTINGTONSE20,138 291 5,092 1,500 3,138 8,855 1,254 8 - 1511130 Total 20,138 291 5,092 1,500 3,138 8,855 1,254 8 - 1511140 COAL INVNTRY-JB 0 COAL INVENTORY - JIM BRIDGERSE32,665 471 8,260 2,433 5,089 14,364 2,034 13 - 1511140 Total 32,665 471 8,260 2,433 5,089 14,364 2,034 13 - 1511160 COAL INVNTRY-NAU 0 COAL INVENTORY - NAUGHTONSE16,163 233 4,087 1,204 2,518 7,107 1,007 6 - 1511160 Total 16,163 233 4,087 1,204 2,518 7,107 1,007 6 - 1511300 COAL INVNTRY-COLSTRI 0 COAL INVENTORY - COLSTIPSE1,774 26 449 132 276 780 110 1 - 1511300 Total 1,774 26 449 132 276 780 110 1 - 1511400 COAL INVNTRY-CRAIG 0 COAL INVENTORY - CRAIGSE4,294 62 1,086 320 669 1,888 267 2 - 1511400 Total 4,294 62 1,086 320 669 1,888 267 2 - 1511600 COAL INVNTRY-DJ 0 COAL INVENTORY - DAVE JOHNSTONSE15,628 226 3,952 1,164 2,435 6,872 973 6 - 1511600 Total 15,628 226 3,952 1,164 2,435 6,872 973 6 - 1511700 COAL INVNTRY-RG 0 COAL INVENTORY ROCK GARDEN PILESE11,640 168 2,943 867 1,814 5,118 725 5 - 1511700 Total 11,640 168 2,943 867 1,814 5,118 725 5 - 1511900 COAL INVNTRY-HAYDEN 0 COAL INVENTORY - HAYDENSE2,598 37 657 194 405 1,142 162 1 - 1511900 Total 2,598 37 657 194 405 1,142 162 1 - 1512180 NATURAL GAS-CLAY BAS 0 NATURAL GAS - CLAY BASINSE4,081 59 1,032 304 636 1,795 254 2 - 1512180 Total 4,081 59 1,032 304 636 1,795 254 2 - 1514000 FUEL STK-FUEL OIL 0 FUEL STOCK COAL MINESE3,104 45 785 231 484 1,365 193 1 - 1514000 Total 3,104 45 785 231 484 1,365 193 1 - 1514300 OIL INVNTRY-COLSTRIP 0 OIL INVENTORY - COLSTRIPSE152 2 39 11 24 67 9 0 - 1514300 Total 152 2 39 11 24 67 9 0 - 1514400 OIL INVENTORY-CRAIG 0 OIL INVENTORY - CRAIGSE 73 1 18 5 11 32 5 0 - 1514400 Total 73 1 18 5 11 32 5 0 - 1514900 OIL INVENTORY-HAYDEN 0 OIL INVENTORY - HAYDENSE73 1 18 5 11 32 5 0 - 1514900 Total 73 1 18 5 11 32 5 0 - 1541000 PLNT M&S STK CNTRL 0 MATERIAL CONTROL ADJUSTSO(148) (3) (41) (11) (19) (65) (8) (0) - 1541000 PLNT M&S STK CNTRL 1510 JIM BRIDGER STORE ROOMSG25,633 381 6,850 2,018 3,564 11,360 1,450 10 - 1541000 PLNT M&S STK CNTRL 1515 DAVE JOHNSTON STORE ROOMSG21,113 314 5,642 1,662 2,936 9,356 1,194 8 - 1541000 PLNT M&S STK CNTRL 1520 WYODAK STORE ROOMSG7,062 105 1,887 556 982 3,129 400 3 - 1541000 PLNT M&S STK CNTRL 1525 GADSBY STORE ROOMSG4,447 66 1,188 350 618 1,971 252 2 - 1541000 PLNT M&S STK CNTRL 1530 CARBON STORE ROOMSG 1 0 0 0 0 1 0 0 - 1541000 PLNT M&S STK CNTRL 1535 NAUGHTON STORE ROOMSG13,600 202 3,634 1,071 1,891 6,027 769 5 - 1541000 PLNT M&S STK CNTRL 1540 HUNTINGTON STORE ROOMSG19,810 294 5,294 1,560 2,755 8,779 1,121 8 - 1541000 PLNT M&S STK CNTRL 1545 HUNTER STORE ROOMSG28,795 428 7,695 2,267 4,004 12,761 1,629 11 - 1541000 PLNT M&S STK CNTRL 1550 BLUNDELL STORE ROOMSG1,202 18 321 95 167 533 68 0 - 1541000 PLNT M&S STK CNTRL 1565 CURRANT CREEK PLANTSG4,193 62 1,120 330 583 1,858 237 2 - 1541000 PLNT M&S STK CNTRL 1570 LAKESIDE PLANTSG 6,692 99 1,788 527 930 2,965 379 3 - 1541000 PLNT M&S STK CNTRL 1580 CHEHALIS PLANTSG 3,803 56 1,016 299 529 1,685 215 1 - 1541000 PLNT M&S STK CNTRL 1675 HYDRO EAST - UTAHSG 7 0 2 1 1 3 0 0 - 1541000 PLNT M&S STK CNTRL 1680 HYDRO EAST - IDAHOSG 11 0 3 1 2 5 1 0 - 1541000 PLNT M&S STK CNTRL 1700 LEANING JUNIPER STOREROOMSG261 4 70 21 36 116 15 0 - 1541000 PLNT M&S STK CNTRL 1705 GOODNOE HILLS WINDSG 109 2 29 9 15 48 6 0 - 1541000 PLNT M&S STK CNTRL 1715 MARENGO WINDSG 239 4 64 19 33 106 14 0 - 1541000 PLNT M&S STK CNTRL 1720 Foote CreekSG 4 0 1 0 1 2 0 0 - 1541000 PLNT M&S STK CNTRL 1725 Glenrock/Rolling HillsSG 978 15 261 77 136 433 55 0 - 1541000 PLNT M&S STK CNTRL 1730 Seven Mile HillSG 525 8 140 41 73 233 30 0 - 1541000 PLNT M&S STK CNTRL 1735 Ekola FlatsSG 5 0 1 0 1 2 0 0 - 1541000 PLNT M&S STK CNTRL 1740 High Plains/McFaddenSG 354 5 95 28 49 157 20 0 - 1541000 PLNT M&S STK CNTRL 1745 Dunlap Wind ProjectSG 444 7 119 35 62 197 25 0 - 1541000 PLNT M&S STK CNTRL 1750 TB Flats 1 & 2SG 4 0 1 0 1 2 0 0 - 1541000 PLNT M&S STK CNTRL 1760 Cedar Springs IISG 204 3 55 16 28 91 12 0 - 1541000 PLNT M&S STK CNTRL 1765 Pryor MountainSG 5 0 1 0 1 2 0 0 - 1541000 PLNT M&S STK CNTRL 2005 CASPER STORE ROOMWYP 839 - - - 839 - - - - 1541000 PLNT M&S STK CNTRL 2010 BUFFALO STORE ROOMWYP161 - - - 161 - - - - 1541000 PLNT M&S STK CNTRL 2015 DOUGLAS STORE ROOMWYP308 - - - 308 - - - - 1541000 PLNT M&S STK CNTRL 2020 CODY STORE ROOMWYP 923 - - - 923 - - - - 1541000 PLNT M&S STK CNTRL 2030 WORLAND STORE ROOMWYP896 - - - 896 - - - - 1541000 PLNT M&S STK CNTRL 2035 RIVERTON STORE ROOMWYP633 - - - 633 - - - - 1541000 PLNT M&S STK CNTRL 2040 EVANSTON STORE ROOMWYU1,143 - - - 1,143 - - - - 1541000 PLNT M&S STK CNTRL 2045 KEMMERER STORE ROOMWYU13 - - - 13 - - - - 1541000 PLNT M&S STK CNTRL 2050 PINEDALE STORE ROOMWYU955 - - - 955 - - - - 1541000 PLNT M&S STK CNTRL 2060 ROCK SPRINGS STORE ROOMWYP1,809 - - - 1,809 - - - - 1541000 PLNT M&S STK CNTRL 2065 RAWLINS STORE ROOMWYP541 - - - 541 - - - - 1541000 PLNT M&S STK CNTRL 2070 LARAMIE STORE ROOMWYP578 - - - 578 - - - - 1541000 PLNT M&S STK CNTRL 2075 REXBERG STORE ROOMIDU2,504 - - - - - 2,504 - - 1541000 PLNT M&S STK CNTRL 2080 MUDLAKE STORE ROOMIDU 1 - - - - - 1 - - 1541000 PLNT M&S STK CNTRL 2085 SHELLY STORE ROOMIDU1,106 - - - - - 1,106 - - 1541000 PLNT M&S STK CNTRL 2090 PRESTON STORE ROOMIDU87 - - - - - 87 - - 1541000 PLNT M&S STK CNTRL 2095 LAVA HOT SPRINGS STORE ROOMIDU229 - - - - - 229 - - 1541000 PLNT M&S STK CNTRL 2100 MONTPELIER STORE ROOMIDU303 - - - - - 303 - - 1541000 PLNT M&S STK CNTRL 2110 BRIDGERLAND STORE ROOMUT1,102 - - - - 1,102 - - - 1541000 PLNT M&S STK CNTRL 2205 TREMONTON STORE ROOMUT385 - - - - 385 - - - 1541000 PLNT M&S STK CNTRL 2210 OGDEN STORE ROOMUT3,224 - - - - 3,224 - - - 1541000 PLNT M&S STK CNTRL 2215 LAYTON STORE ROOMUT1,763 - - - - 1,763 - - - Material & Supplies (Actuals) Year End: 12/2022 Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Secondary AccountAlloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1541000 PLNT M&S STK CNTRL 2220 SALT LAKE METRO STORE ROOMUT10,453 - - - - 10,453 - - - 1541000 PLNT M&S STK CNTRL 2230 JORDAN VALLEY STORE ROOMUT1,359 - - - - 1,359 - - - 1541000 PLNT M&S STK CNTRL 2235 PARK CITY STORE ROOMUT2,934 - - - - 2,934 - - - 1541000 PLNT M&S STK CNTRL 2240 TOOELE STORE ROOMUT 913 - - - - 913 - - - 1541000 PLNT M&S STK CNTRL 2245 WASATCH RESTORATION CENTERUT1,738 - - - - 1,738 - - - 1541000 PLNT M&S STK CNTRL 2400 PLNT M&S STK CNTRL EAGLE MOUNTAINUT933 - - - - 933 - - - 1541000 PLNT M&S STK CNTRL 2405 AMERICAN FORK STORE ROOMUT2,610 - - - - 2,610 - - - 1541000 PLNT M&S STK CNTRL 2410 SANTAQUIN STORE ROOMUT775 - - - - 775 - - - 1541000 PLNT M&S STK CNTRL 2415 DELTA STORE ROOMUT 445 - - - - 445 - - - 1541000 PLNT M&S STK CNTRL 2420 VERNAL STORE ROOMUT 911 - - - - 911 - - - 1541000 PLNT M&S STK CNTRL 2425 PRICE STORE ROOMUT 940 - - - - 940 - - - 1541000 PLNT M&S STK CNTRL 2430 MOAB STORE ROOMUT 1,328 - - - - 1,328 - - - 1541000 PLNT M&S STK CNTRL 2435 BLANDING STORE ROOMUT106 - - - - 106 - - - 1541000 PLNT M&S STK CNTRL 2445 RICHFIELD STORE ROOMUT143 - - - - 143 - - - 1541000 PLNT M&S STK CNTRL 2450 CEDAR CITY STORE ROOMUT2,478 - - - - 2,478 - - - 1541000 PLNT M&S STK CNTRL 2455 MILFORD STORE ROOMUT 27 - - - - 27 - - - 1541000 PLNT M&S STK CNTRL 2460 WASHINGTON STORE ROOMUT856 - - - - 856 - - - 1541000 PLNT M&S STK CNTRL 2620 WALLA WALLA STORE ROOMWA2,879 - - 2,879 - - - - - 1541000 PLNT M&S STK CNTRL 2630 YAKIMA STORE ROOMWA 470 - - 470 - - - - - 1541000 PLNT M&S STK CNTRL 2635 ENTERPRISE STORE ROOMOR226 - 226 - - - - - - 1541000 PLNT M&S STK CNTRL 2640 PENDLETON STORE ROOMOR1,151 - 1,151 - - - - - - 1541000 PLNT M&S STK CNTRL 2650 HOOD RIVER STORE ROOMOR579 - 579 - - - - - - 1541000 PLNT M&S STK CNTRL 2655 PORTLAND METRO - STORE ROOMOR16,074 - 16,074 - - - - - - 1541000 PLNT M&S STK CNTRL 2660 ASTORIA STORE ROOMOR1,341 - 1,341 - - - - - - 1541000 PLNT M&S STK CNTRL 2665 MADRAS STORE ROOMOR 92 - 92 - - - - - - 1541000 PLNT M&S STK CNTRL 2670 PRINEVILLE STORE ROOMOR1 - 1 - - - - - - 1541000 PLNT M&S STK CNTRL 2675 BEND STORE ROOMOR 3,638 - 3,638 - - - - - - 1541000 PLNT M&S STK CNTRL 2805 ALBANY STORE ROOMOR 283 - 283 - - - - - - 1541000 PLNT M&S STK CNTRL 2810 LINCOLN CITY STORE ROOMOR242 - 242 - - - - - - 1541000 PLNT M&S STK CNTRL 2830 ROSEBURG STORE ROOMOR4,857 - 4,857 - - - - - - 1541000 PLNT M&S STK CNTRL 2835 COOS BAY STORE ROOMOR995 - 995 - - - - - - 1541000 PLNT M&S STK CNTRL 2840 GRANTS PASS STORE ROOMOR1,802 - 1,802 - - - - - - 1541000 PLNT M&S STK CNTRL 2845 MEDFORD STORE ROOMOR916 - 916 - - - - - - 1541000 PLNT M&S STK CNTRL 2850 KLAMATH FALLS STORE ROOMOR3,690 - 3,690 - - - - - - 1541000 PLNT M&S STK CNTRL 2855 LAKEVIEW STORE ROOMOR146 - 146 - - - - - - 1541000 PLNT M&S STK CNTRL 2860 ALTURAS STORE ROOMCA102 102 - - - - - - - 1541000 PLNT M&S STK CNTRL 2865 MT SHASTA STORE ROOMCA362 362 - - - - - - - 1541000 PLNT M&S STK CNTRL 2870 YREKA STORE ROOMCA 1,691 1,691 - - - - - - - 1541000 PLNT M&S STK CNTRL 2875 CRESENT CITY STORE ROOMCA542 542 - - - - - - - 1541000 PLNT M&S STK CNTRL 5005 TREMONTON STORE ROOMSO146 3 40 11 19 64 8 0 - 1541000 PLNT M&S STK CNTRL 5110 MATERIAL PACKAGING CENTER - WESTOR0 - 0 - - - - - - 1541000 PLNT M&S STK CNTRL 5115 DEMC - SLCSNPD 51 2 14 3 5 24 3 - - 1541000 PLNT M&S STK CNTRL 5120 DEMC - MEDFORDOR 119 - 119 - - - - - - 1541000 PLNT M&S STK CNTRL 5125 DEMC - OREGONOR 24,093 - 24,093 - - - - - - 1541000 PLNT M&S STK CNTRL 5130 MEDFORD HUBOR 23,302 - 23,302 - - - - - - 1541000 PLNT M&S STK CNTRL 5135 YAKIMA HUBWA 13,323 - - 13,323 - - - - - 1541000 PLNT M&S STK CNTRL 5140 PRESTON HUBIDU 5,636 - - - - - 5,636 - - 1541000 PLNT M&S STK CNTRL 5150 RICHFIELD HUBUT 8,589 - - - - 8,589 - - - 1541000 PLNT M&S STK CNTRL 5155 CASPER HUBWYP 7,299 - - - 7,299 - - - - 1541000 PLNT M&S STK CNTRL 5160 SALT LAKE METRO HUBUT42,811 - - - - 42,811 - - - 1541000 PLNT M&S STK CNTRL 5300 METER TEST WAREHOUSEUT3 - - - - 3 - - - 1541000 Total 355,253 4,771 120,839 27,659 35,502 148,669 17,760 54 - 1541500 OTHER M&S 0 M&S GLENROCK COAL MINESE198 3 50 15 31 87 12 0 - 1541500 OTHER M&S 120001 OTHER MATERIAL & SUPPLIES - GENERAL STOCSE(198) (3) (50) (15) (31) (87) (12) (0) - 1541500 OTHER M&S 120001 OTHER MATERIAL & SUPPLIES - GENERAL STOCSO(8,705) (198) (2,412) (668) (1,131) (3,810) (482) (2) - 1541500 Total (8,705) (198) (2,412) (668) (1,131) (3,810) (482) (2) - 1541900 PLNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL & SUPPLIES INVENTORYSG(8,577) (127) (2,292) (675) (1,193) (3,801) (485) (3) - 1541900 PLNT M&S GEN JV CUT 120005 JV CUTBACK MATERIAL & SUPPLIES INVENTORYSO(1,380) (31) (382) (106) (179) (604) (76) (0) - 1541900 PLNT M&S GEN JV CUT 120010 Minority Owned Plant M&S InventorySG5,254 78 1,404 414 731 2,328 297 2 - 1541900 Total (4,703) (81) (1,270) (368) (641) (2,077) (264) (2) - 1549900 CR-OBSOL&SURPL INV 102930 SB Asset # 120930SO (27) (1) (8) (2) (4) (12) (2) (0) - 1549900 CR-OBSOL&SURPL INV 120930 INVENTORY RESERVE POWER SUPPLYSG(49) (1) (13) (4) (7) (22) (3) (0) - 1549900 CR-OBSOL&SURPL INV 120930 INVENTORY RESERVE POWER SUPPLYSO(12) (0) (3) (1) (2) (5) (1) (0) - 1549900 CR-OBSOL&SURPL INV 120932 Inventory Reserve - RMP (T&D)SNPD (951) (39) (257) (59) (93) (455) (49) - - 1549900 CR-OBSOL&SURPL INV 120933 Inventory Reserve - PP (T&D)SNPD (446) (18) (120) (28) (44) (213) (23) - - 1549900 Total (1,485) (58) (401) (94) (149) (707) (77) (0) - 2531600 WORK CAP DEP-UAMPS 289920 WORKING CAPITAL DEPOSIT - UAMPSSE(3,180) (46) (804) (237) (495) (1,398) (198) (1) - 2531600 Total (3,180) (46) (804) (237) (495) (1,398) (198) (1) - 2531700 WORKG CAP DEP-DG&T 289921 OTH DEF CR - WORKING CAPITAL DEPOS-DG&TSE(2,592) (37) (655) (193) (404) (1,140) (161) (1) - 2531700 Total (2,592) (37) (655) (193) (404) (1,140) (161) (1) - 2531800 WCD-PROVO-PLNT M&S 289922 OTH DEF CR - WCD - PROVO - PLANT M&SSG(273) (4) (73) (21) (38) (121) (15) (0) - 2531800 Total (273) (4) (73) (21) (38) (121) (15) (0) - Grand Total 468,296 6,280 149,103 36,056 53,518 198,331 24,906 101 - B14. CASH WORKING CAPITAL Cash Working Capital (Actuals) 12 Month Average: 12/2022Allocation 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 RECEIVABLESO(3,416) (78) (947) (262) (444) (1,495) (189) (1) - 1430000 Total (3,416) (78) (947) (262) (444) (1,495) (189) (1) - 1431000 EMP ACCOUNTS REC 0 EMPLOYEE RECEIVABLESSO4,636 106 1,285 356 602 2,030 257 1 - 1431000 Total 4,636 106 1,285 356 602 2,030 257 1 - 1431500 INC TAXES RECEIVABLE 0 INCOME TAXES RECEIVABLESO(70) (2) (19) (5) (9) (31) (4) (0) - 1431500 INC TAXES RECEIVABLE 116133 InterCo State Tax Rec-(Even Years)- MEHCSO254 6 70 19 33 111 14 0 - 1431500 INC TAXES RECEIVABLE 116134 InterCo State Tax Rec -(Odd Years)- MEHCSO(7) (0) (2) (1) (1) (3) (0) (0) - 1431500 Total 177 4 49 14 23 77 10 0 - 1433000 JOINT OWNER REC 0 JOINT OWNER RECEIVABLESO8,560 195 2,372 657 1,112 3,747 474 2 - 1433000 Total 8,560 195 2,372 657 1,112 3,747 474 2 - 1436000 OTH ACCT REC 0 OTHER ACCOUNTS RECEIVABLESO37,770 861 10,468 2,900 4,906 16,533 2,092 10 - 1436000 Total 37,770 861 10,468 2,900 4,906 16,533 2,092 10 - 1437000 CSS OAR BILLINGS 0 CSS OAR BILLINGSSO 8,388 191 2,325 644 1,090 3,672 465 2 - 1437000 Total 8,388 191 2,325 644 1,090 3,672 465 2 - 1437100 CSS OAR BILLINGS-WOR 0 OTHER ACCT REC CCSSO(9,895) (225) (2,742) (760) (1,285) (4,332) (548) (3) - 1437100 Total (9,895) (225) (2,742) (760) (1,285) (4,332) (548) (3) - 2300000 ASSET RETIREMENT OBL 284915 ARO LIAB - DEER CREEK MINE RECLAMATIONOTHER(2,186) - - - - - - - (2,186) 2300000 Total (2,186) - - - - - - - (2,186) 2320000 ACCOUNTS PAYABLE 210460 JOINT OWNER RECEIVABLES - CREDITSE(497) (7) (126) (37) (77) (218) (31) (0) - 2320000 ACCOUNTS PAYABLE 210677 Bronco Utah Operations LLC - CoalSE(1,491) (22) (377) (111) (232) (656) (93) (1) - 2320000 ACCOUNTS PAYABLE 211108 UNION DUES/CONTRIBUTIONS WITHHOLDINGSO0 0 0 0 0 0 0 0 - 2320000 ACCOUNTS PAYABLE 211109 MET PAY HOME & AUTO WITHHOLDINGSSO(2) (0) (1) (0) (0) (1) (0) (0) - 2320000 ACCOUNTS PAYABLE 211115 Allstate Voluntary Benefit WithholdingsSO(0) (0) (0) (0) (0) (0) (0) (0) - 2320000 ACCOUNTS PAYABLE 211116 DEPENDENT SUPPORT/LEVY WITHHOLDINGSSO(2) (0) (1) (0) (0) (1) (0) (0) - 2320000 ACCOUNTS PAYABLE 215077 K-PLUS EMPLOYER CONTRIBUTIONS - ENHANCEDSO(615) (14) (170) (47) (80) (269) (34) (0) - 2320000 ACCOUNTS PAYABLE 215078 K-Plus Employer Contributions - FixedSO(348) (8) (97) (27) (45) (153) (19) (0) - 2320000 ACCOUNTS PAYABLE 215080 METLIFE MEDICAL INSURANCESO(3,714) (85) (1,029) (285) (482) (1,626) (206) (1) - 2320000 ACCOUNTS PAYABLE 215082 METLIFE DENTAL INSURANCESO(62) (1) (17) (5) (8) (27) (3) (0) - 2320000 ACCOUNTS PAYABLE 215084 METLIFE VISION INSURANCESO(93) (2) (26) (7) (12) (41) (5) (0) - 2320000 ACCOUNTS PAYABLE 215085 Western Utilities Dental PayableSO46 1 13 4 6 20 3 0 - 2320000 ACCOUNTS PAYABLE 215086 Western Utilities Vision PayableSO6 0 2 0 1 3 0 0 - 2320000 ACCOUNTS PAYABLE 215088 UWUA Health & Welfare PayableSO4 0 1 0 1 2 0 0 - 2320000 ACCOUNTS PAYABLE 215095 HMO HEALTH PLANSO (35) (1) (10) (3) (5) (16) (2) (0) - 2320000 ACCOUNTS PAYABLE 215112 Minnesota Life InsuranceSO (26) (1) (7) (2) (3) (11) (1) (0) - 2320000 ACCOUNTS PAYABLE 215116 IBEW 57 MEDICAL INSURANCESO(231) (5) (64) (18) (30) (101) (13) (0) - 2320000 ACCOUNTS PAYABLE 215350 "IBEW 57 HEALTH REIMBURSEMENT, CURRENT YSO14 0 4 1 2 6 1 0 - 2320000 ACCOUNTS PAYABLE 215351 "IBEW 57 DEPENDENT CARE REIMBURSEMENT, CSO0 0 0 0 0 0 0 0 - 2320000 ACCOUNTS PAYABLE 215356 "HEALTH REIMBURSEMENT, CURRENT YEAR"SO (31) (1) (9) (2) (4) (13) (2) (0) - 2320000 ACCOUNTS PAYABLE 215357 "DEPENDENT CARE REIMBURSEMENT, CURRENT YSO(19) (0) (5) (1) (2) (8) (1) (0) - 2320000 ACCOUNTS PAYABLE 215425 OR DOE Cool School ProgramOTHER(20) - - - - - - - (20) 2320000 ACCOUNTS PAYABLE 215439 Cal ISO Trans PayableSG (3,513) (52) (939) (277) (488) (1,557) (199) (1) - 2320000 ACCOUNTS PAYABLE 215850 Subscription Fee - OR Community SolarOTHER(2) - - - - - - - (2) 2320000 ACCOUNTS PAYABLE 215851 Participation Fee - OR Community SolarOTHER(0) - - - - - - - (0) 2320000 ACCOUNTS PAYABLE 235230 ACCRUAL - ROYALTIESSE (59) (1) (15) (4) (9) (26) (4) (0) - 2320000 ACCOUNTS PAYABLE 235599 Safety AwardSO (1,008) (23) (279) (77) (131) (441) (56) (0) - 2320000 ACCOUNTS PAYABLE 240330 PROVISION FOR WORKERS' COMPENSATIONSO(11) (0) (3) (1) (1) (5) (1) (0) - 2320000 Total (11,708) (221) (3,154) (899) (1,603) (5,138) (666) (4) (23) 2533000 O DEF CR-MISC PPL 289517 TRAPPER MINE FINAL RECLAMATIONSE(9,566) (138) (2,419) (712) (1,490) (4,206) (596) (4) - 2533000 Total (9,566) (138) (2,419) (712) (1,490) (4,206) (596) (4) - Grand Total 22,761 694 7,237 1,937 2,911 10,888 1,299 5 (2,208) B15. MISC. RATE BASE Miscellaneous Rate Base (Actuals) Year End: 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Secondary AccountAlloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 1140000 EL PLT ACQUIST ADJ 1140000 ELECTRIC PLANT ACQUISITION ADJUSTMENTSSG144,705 2,149 38,670 11,394 20,122 64,127 8,187 56 - 1140000 EL PLT ACQUIST ADJ 1140000 ELECTRIC PLANT ACQUISITION ADJUSTMENTSUT11,764 - - - - 11,764 - - - 1140000 Total 156,468 2,149 38,670 11,394 20,122 75,891 8,187 56 - 1150000 Ac Prov El Pt Acq Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION ADSG(141,976) (2,109) (37,941) (11,179) (19,742) (62,918) (8,032) (55) - 1150000 Ac Prov El Pt Acq Ad 1140000 ACCUM PROV ELECTRIC PLANT ACQUISITION ADUT(2,350) - - - - (2,350) - - - 1150000 Total (144,326) (2,109) (37,941) (11,179) (19,742) (65,268) (8,032) (55) - 1281000 Oth Special Funds-Pn 0 Other special funds - PensionsSO98,812 2,252 27,385 7,586 12,836 43,254 5,473 27 - 1281000 Total 98,812 2,252 27,385 7,586 12,836 43,254 5,473 27 - 1651000 PREPAY-INSURANCE 132008 PREPAID INSURANCE - PUBLIC LIABILITY & PSO20,927 477 5,800 1,607 2,718 9,161 1,159 6 - 1651000 PREPAY-INSURANCE 132012 PREPAID INSURANCE - ALLPURPOSE INSURANCESO2,814 64 780 216 366 1,232 156 1 - 1651000 PREPAY-INSURANCE 132016 PREPAID INS-MINORITY OWNED PLANTSSO322 7 89 25 42 141 18 0 - 1651000 PREPAY-INSURANCE 132045 PREPAID WORKERS COMPENSATIONSO108 2 30 8 14 47 6 0 - 1651000 PREPAY-INSURANCE 132055 PREPAID EMPLOYEE BENEFIT COSTSSO1,529 35 424 117 199 669 85 0 - 1651000 Total 25,700 586 7,123 1,973 3,338 11,250 1,423 7 - 1652000 PREPAY-TAXES 132101 PREPAID PROPERTY TAXGPS22,741 518 6,303 1,746 2,954 9,955 1,260 6 - 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 FEESO757 17 210 58 98 331 42 0 - 1652000 Total 23,528 536 6,521 1,806 3,056 10,299 1,303 6 - 1652100 PREPAY - OTHER 132095 PREPAID EMISSIONS PERMIT FEES (UT)SG 736 11 197 58 102 326 42 0 - 1652100 PREPAY - OTHER 132097 Prepaid CA GHG Cap & Trade AllowancesOTHER3,922 - - - - - - - 3,922 1652100 PREPAY - OTHER 132098 Prepaid - CA GHG WholesaleOTHER2,400 - - - - - - - 2,400 1652100 PREPAY - OTHER 132310 PREPAID RATING AGNCYSO 35 1 10 3 5 15 2 0 - 1652100 PREPAY - OTHER 132548 Prepaid-FSA O&M - Cedar Springs IISG507 8 135 40 70 225 29 0 - 1652100 PREPAY - OTHER 132551 Prepaid-FSA O&M - DunlapSG 208 3 56 16 29 92 12 0 - 1652100 PREPAY - OTHER 132557 Prepaid-FSA O&M - Glenrock ISG185 3 50 15 26 82 10 0 - 1652100 PREPAY - OTHER 132558 Prepaid-FSA O&M - Glenrock IIISG146 2 39 12 20 65 8 0 - 1652100 PREPAY - OTHER 132564 Prepaid-FSA O&M - High PlainsSG556 8 149 44 77 247 31 0 - 1652100 PREPAY - OTHER 132567 Prepaid-FSA O&M - Leaning JuniperSG282 4 75 22 39 125 16 0 - 1652100 PREPAY - OTHER 132574 Prepaid-FSA O&M - McFadden RidgeSG107 2 29 8 15 47 6 0 - 1652100 PREPAY - OTHER 132577 Prepaid-FSA O&M - Rolling HillsSG278 4 74 22 39 123 16 0 - 1652100 PREPAY - OTHER 132580 Prepaid-FSA O&M - Seven Mile ISG185 3 50 15 26 82 10 0 - 1652100 PREPAY - OTHER 132581 Prepaid-FSA O&M - Seven Mile IISG37 1 10 3 5 16 2 0 - 1652100 PREPAY - OTHER 132620 PREPAYMENTS - WATER RIGHTS LEASESG919 14 246 72 128 407 52 0 - 1652100 PREPAY - OTHER 132621 Prepayments - Water Rights (Ferron CanalSG558 8 149 44 78 247 32 0 - 1652100 PREPAY - OTHER 132650 PREPAID DUESSO 375 9 104 29 49 164 21 0 - 1652100 PREPAY - OTHER 132700 PREPAID RENTGPS 43 1 12 3 6 19 2 0 - 1652100 PREPAY - OTHER 132705 Prepaid Pole ContactSG 214 3 57 17 30 95 12 0 - 1652100 PREPAY - OTHER 132740 PREPAID O&M WINDSG 87 1 23 7 12 38 5 0 - 1652100 PREPAY - OTHER 132755 Prepaid Aircraft Maintenance CostsSG84 1 22 7 12 37 5 0 - 1652100 PREPAY - OTHER 132900 PREPAYMENTS - OTHERSE 72 1 18 5 11 32 4 0 - 1652100 PREPAY - OTHER 132900 PREPAYMENTS - OTHERSO20,779 474 5,759 1,595 2,699 9,096 1,151 6 - 1652100 PREPAY - OTHER 132901 PRE FEES - OREGON PUB UTIL COMMISSIONOR1,470 - 1,470 - - - - - - 1652100 PREPAY - OTHER 132903 PREP FEES-UTAH PUBLIC SERVICE COMMISSIONUT3,387 - - - - 3,387 - - - 1652100 PREPAY - OTHER 132904 PREP FEES-IDAHO PUB UTIL COMMISSIONIDU294 - - - - - 294 - - 1652100 PREPAY - OTHER 132910 Prepayments - Hardware & SoftwareSO16,252 370 4,504 1,248 2,111 7,114 900 4 - 1652100 PREPAY - OTHER 132999 PREPAY - RECLASS TO LTSO(4,489) (102) (1,244) (345) (583) (1,965) (249) (1) - 1652100 PREPAY - OTHER 134000 L/T PREPAY RECLASSSO 4,489 102 1,244 345 583 1,965 249 1 - 1652100 PREPAY - OTHER 134100 Prepaid CA GHG Retail - Non-CurrentOTHER16,671 - - - - - - - 16,671 1652100 PREPAY - OTHER 134101 Prepaid CA GHG Wholesale - Non-CurrentOTHER6,906 - - - - - - - 6,906 1652100 Total 77,695 931 13,237 3,284 5,588 22,082 2,662 12 29,899 1655000 PREPAY-COAL MIN EX 132400 PREPAID - TAXESSE 750 11 190 56 117 330 47 0 - 1655000 Total 750 11 190 56 117 330 47 0 - 2281000 ACC PROV-PROP INS 288711 Reg Liab - CA Property Insurance ReserveCA1,335 1,335 - - - - - - - 2281000 ACC PROV-PROP INS 288712 Reg Liab - OR Property Insurance ReserveOR32,195 - 32,195 - - - - - - 2281000 ACC PROV-PROP INS 288713 Reg Liab - WA Property Insurance ReserveWA503 - - 503 - - - - - 2281000 ACC PROV-PROP INS 288714 Reg Liab - ID Property Insurance ReserveIDU(1,117) - - - - - (1,117) - - 2281000 ACC PROV-PROP INS 288715 Reg Liab - UT Property Insurance ReserveUT(643) - - - - (643) - - - 2281000 ACC PROV-PROP INS 288716 Reg Liab - WY Property Insurance ReserveWYP(937) - - - (937) - - - - 2281000 ACC PROV-PROP INS 288747 RegL-CA Insurance Reserves-Recl to AsstOTHER(1,335) - - - - - - - (1,335) 2281000 ACC PROV-PROP INS 288748 RegL-WA Insurance Reserves-Recl to AsstOTHER(503) - - - - - - - (503) 2281000 ACC PROV-PROP INS 288749 RegL - Insurance Reserves - ReclassOTHER(32,195) - - - - - - - (32,195) 2281000 Total (2,697) 1,335 32,195 503 (937) (643) (1,117) - (34,033) 2281200 ACC PRV-INS-T&D LN 280307 Accum Prov For Prop Ins - Pac Power T&DSO(5,000) (114) (1,386) (384) (649) (2,189) (277) (1) - 2281200 Total (5,000) (114) (1,386) (384) (649) (2,189) (277) (1) - 2282100 ACC PRV IN & DAMAG 280310 Prov for Injuries & Damages - GeneralSO(5,558) (127) (1,540) (427) (722) (2,433) (308) (2) - 2282100 ACC PRV IN & DAMAG 280311 ACC. PROV. I & D - EXCL. AUTOSO(423,567) (9,652) (117,390) (32,517) (55,021) (185,412) (23,459) (115) - 2282100 Total (429,125) (9,779) (118,930) (32,944) (55,743) (187,845) (23,767) (117) - 2282400 ACCUM PRV FR I&D-OR 288700 Reg Liab - OR Injuries & Damages ReserveOR6,130 - 6,130 - - - - - - 2282400 ACCUM PRV FR I&D-OR 288701 Contra Reg Liab - OR Injuries & DamagesOR(9,797) - (9,797) - - - - - - 2282400 Total (3,666) - (3,666) - - - - - - 2282500 Acc Prov I&D-Insur 156909 Insurance Reim Receivable (I&D)-NonCurrSO234,963 5,354 65,119 18,038 30,522 102,853 13,013 64 - 2282500 Total 234,963 5,354 65,119 18,038 30,522 102,853 13,013 64 - 2283000 PEN/BENFT-SICK 280349 SUPPL. PENSION BENEFITS (RETIRE ALLOW)SO (1,425) (32) (395) (109) (185) (624) (79) (0) - 2283000 Total (1,425) (32) (395) (109) (185) (624) (79) (0) - 2283400 POST-RETIREMENT BEN 280329 FAS 106-Contra Liability-Medicare SubsidSO22,389 510 6,205 1,719 2,908 9,801 1,240 6 - 2283400 POST-RETIREMENT BEN 280440 FAS 158 PR Liab Medicare Sub (Non-Dedct)SO (5,429) (124) (1,505) (417) (705) (2,377) (301) (1) - 2283400 POST-RETIREMENT BEN 280454 FAS 158 PR Liab Reg Medicare (Non-Dedct)SO 5,429 124 1,505 417 705 2,377 301 1 - 2283400 POST-RETIREMENT BEN 280456 FAS 106-Contra Liab-Med.Sub.ClaimsSO(16,960) (386) (4,700) (1,302) (2,203) (7,424) (939) (5) - 2283400 POST-RETIREMENT BEN 280457 FAS 158 - CONTRA LIA - Reg MedicareSO(5,429) (124) (1,505) (417) (705) (2,377) (301) (1) - 2283400 Total - - - - - - - - - 2283500 PENSIONS 280350 Pension - Local 57SO (445) (10) (123) (34) (58) (195) (25) (0) - 2283500 PENSIONS 280365 FAS 158 Pension Liab-Rcls to CurrentSO445 10 123 34 58 195 25 0 - 2283500 Total - - - - - - - - - 2284100 AC MIS OP PR-OTHER 289320 CHEHALIS WA EFSEC C02 MITIGATION OBLIGSG(235) (3) (63) (18) (33) (104) (13) (0) - 2284100 Total (235) (3) (63) (18) (33) (104) (13) (0) - 2300000 ASSET RETIREMENT OBL 284918 ARO LIAB - TROJAN NUCLEAR PLANTTROJD(7,126) (105) (1,886) (556) (1,012) (3,154) (410) (3) - 2300000 Total (7,126) (105) (1,886) (556) (1,012) (3,154) (410) (3) - 2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUECA(198) (198) - - - - - - - Miscellaneous Rate Base (Actuals) Year End: 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Secondary AccountAlloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUEIDU(66) - - - - - (66) - - 2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUEOR(1,624) - (1,624) - - - - - - 2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUEUT(1,181) - - - - (1,181) - - - 2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUEWA(374) - - (374) - - - - - 2530000 OTHER DEF CREDITS 289005 UNEARNED JOINT USE POLE CONTACT REVENUEWYP(181) - - - (181) - - - - 2530000 Total (3,624) (198) (1,624) (374) (181) (1,181) (66) - - 2533500 OTH DEF CR-PEN & BEN 280370 PENSION LIAB-UMWA WITHDRAWAL OBLIGSE(115,119) (1,662) (29,111) (8,574) (17,936) (50,621) (7,169) (46) - 2533500 Total (115,119) (1,662) (29,111) (8,574) (17,936) (50,621) (7,169) (46) - 2539900 OTH DEF CR - OTHER 0 Fossil Rock Fuels EntriesSE (5,006) (72) (1,266) (373) (780) (2,201) (312) (2) - 2539900 OTH DEF CR - OTHER 230155 EMPLOYEE HOUSING SECURITY DEPOSITSCA(22) (22) - - - - - - - 2539900 OTH DEF CR - OTHER 284902 IT Software LicensesSO (2,628) (60) (728) (202) (341) (1,150) (146) (1) - 2539900 OTH DEF CR - OTHER 289341 Accrued Royalties-Reg Rcvry-NoncurrentSE(15,448) (223) (3,906) (1,151) (2,407) (6,793) (962) (6) - 2539900 OTH DEF CR - OTHER 289523 Govt Coal Lease Bonus Payment LiabilitySE5,006 72 1,266 373 780 2,201 312 2 - 2539900 OTH DEF CR - OTHER 289913 MCI - F.O.G. WIRE LEASESG (559) (8) (150) (44) (78) (248) (32) (0) - 2539900 OTH DEF CR - OTHER 289914 TRANSMISSION SERVICE DEPOSITS - THIRD PASG(3,628) (54) (969) (286) (504) (1,608) (205) (1) - 2539900 OTH DEF CR - OTHER 289923 Transmission Cluster Study DepositsSG(33,718) (501) (9,011) (2,655) (4,689) (14,943) (1,908) (13) - 2539900 OTH DEF CR - OTHER 289925 TRANSM CONST SECURITY DEPOSITSSG(34,467) (512) (9,211) (2,714) (4,793) (15,274) (1,950) (13) - 2539900 OTH DEF CR - OTHER 289927 Transm Deposit - Readiness Fin SecuritySG(106,333) (1,579) (28,416) (8,372) (14,786) (47,122) (6,016) (41) - 2539900 OTH DEF CR - OTHER 289928 Transmission Deposits-Site ControlSG(1,460) (22) (390) (115) (203) (647) (83) (1) - 2539900 OTH DEF CR - OTHER 289955 Accrued Right-of-Way ObligationsSG(1,974) (29) (527) (155) (274) (875) (112) (1) - 2539900 OTH DEF CR - OTHER 289993 LT Acc- Misc Exp - Reclass from CurrentOTHER(8,582) - - - - - - - (8,582) 2539900 OTH DEF CR - OTHER 289994 Long-Term Trade AP - Recl from CurrentOTHER(60,126) - - - - - - - (60,126) 2539900 Total (268,945) (3,010) (53,309) (15,694) (28,075) (88,660) (11,412) (78) (68,708) 2540000 REGULATORY LIAB 231010 Reg Liab Current - Blue SkyOTHER(8,530) - - - - - - - (8,530) 2540000 REGULATORY LIAB 231020 Reg Liab Current - DSMOTHER (4,578) - - - - - - - (4,578) 2540000 REGULATORY LIAB 231045 Reg Liab Current - GHG AllowancesOTHER(960) - - - - - - - (960) 2540000 REGULATORY LIAB 231050 Reg Liab Current - Def Net Power CostsOTHER(1,991) - - - - - - - (1,991) 2540000 REGULATORY LIAB 231080 Reg Liab Current - REC SalesOTHER(4,505) - - - - - - - (4,505) 2540000 REGULATORY LIAB 231090 Reg Liab Current - Solar Feed-InOTHER(11,828) - - - - - - - (11,828) 2540000 REGULATORY LIAB 231095 Reg Liab Current - Income Tax RelatedOTHER(43,811) - - - - - - - (43,811) 2540000 REGULATORY LIAB 231100 Reg Liab Current - OtherOTHER (19,404) - - - - - - - (19,404) 2540000 REGULATORY LIAB 288001 Reg Liab - Excess Def Inc Taxes - CACA(36) (36) - - - - - - - 2540000 REGULATORY LIAB 288005 Reg Liab - Excess Def Inc Taxes - WAWA(796) - - (796) - - - - - 2540000 REGULATORY LIAB 288021 Reg Liab-FAS 158 Post-RetirementSO(35,317) (805) (9,788) (2,711) (4,588) (15,460) (1,956) (10) - 2540000 REGULATORY LIAB 288061 Reg L-WA Decoupling Mech Jul20-Jun21OTHER7,019 - - - - - - - 7,019 2540000 REGULATORY LIAB 288062 Reg L-WA Decoupling Mech Jan22-Dec22OTHER(1,857) - - - - - - - (1,857) 2540000 REGULATORY LIAB 288072 Contra Reg A-WA Decoupling Jan22-Dec22OTHER(1,685) - - - - - - - (1,685) 2540000 REGULATORY LIAB 288079 RegL-WA Decoupling Mech - Recl to CurrOTHER1,181 - - - - - - - 1,181 2540000 REGULATORY LIAB 288081 Reg Liab - Cholla Decomm - CACA74 74 - - - - - - - 2540000 REGULATORY LIAB 288082 Reg Liab - Cholla Decomm - IDIDU(2,430) - - - - - (2,430) - - 2540000 REGULATORY LIAB 288083 Reg Liab - Cholla Decomm - OROR(7,971) - (7,971) - - - - - - 2540000 REGULATORY LIAB 288084 Reg Liab - Cholla Decomm - UTUT(18,394) - - - - (18,394) - - - 2540000 REGULATORY LIAB 288086 Reg Liab - Cholla Decomm - WYWYP(245) - - - (245) - - - - 2540000 REGULATORY LIAB 288099 RegL-Depr/Amortz Deferral-Bal ReclassOTHER(74) - - - - - - - (74) 2540000 REGULATORY LIAB 288114 REG LIABILITY - OR GAIN-SALE EPUD ASSETSOTHER1 - - - - - - - 1 2540000 REGULATORY LIAB 288116 Calif Alternative Rate for Energy (CARE)OTHER (32) - - - - - - - (32) 2540000 REGULATORY LIAB 288159 RegL - Blue Sky - Recl to CurrOTHER8,530 - - - - - - - 8,530 2540000 REGULATORY LIAB 288161 RL-Energy Savings Assistance (ESA)-CAOTHER(32) - - - - - - - (32) 2540000 REGULATORY LIAB 288162 Reg Liab-CA Klamath River Dams RemovalCA(261) (261) - - - - - - - 2540000 REGULATORY LIAB 288165 Reg Liab - OR EnrgyOTHER (7,099) - - - - - - - (7,099) 2540000 REGULATORY LIAB 288174 RegL - OR Asset Sale Gain-Balance ReclOTHER(2,845) - - - - - - - (2,845) 2540000 REGULATORY LIAB 288191 RegL - OR Pryor Mtn RECOTHER (364) - - - - - - - (364) 2540000 REGULATORY LIAB 288211 Reg Liab - Non-Prot PP&E EDIT - CACA(138) (138) - - - - - - - 2540000 REGULATORY LIAB 288214 Reg Liab - Non-Prot PP&E EDIT - WAWA(15,726) - - (15,726) - - - - - 2540000 REGULATORY LIAB 288215 Reg Liab - Non-Prot PP&E EDIT - WYWYP(22,077) - - - (22,077) - - - - 2540000 REGULATORY LIAB 288232 Reg Liab - OR 2017 FERC Rate True-UpOTHER(4,022) - - - - - - - (4,022) 2540000 REGULATORY LIAB 288240 Reg Liab - WA PCAM - CY 2016OTHER(1,206) - - - - - - - (1,206) 2540000 REGULATORY LIAB 288243 Reg Liability - WA PCAM CY2018OTHER15,972 - - - - - - - 15,972 2540000 REGULATORY LIAB 288246 Reg Liability - WA PCAM CY2019OTHER(1,824) - - - - - - - (1,824) 2540000 REGULATORY LIAB 288248 Reg Liability - WA PCAM CY2020OTHER(13,661) - - - - - - - (13,661) 2540000 REGULATORY LIAB 288260 Reg Liability - WA PCAM CY2021OTHER33,177 - - - - - - - 33,177 2540000 REGULATORY LIAB 288262 Reg Liability - WA PCAM CY2022OTHER50,115 - - - - - - - 50,115 2540000 REGULATORY LIAB 288263 Contra Reg Liability - WA PCAM CY2022OTHER(2,506) - - - - - - - (2,506) 2540000 REGULATORY LIAB 288264 Reg Liability - WA PCAM PTC CY2021OTHER3,074 - - - - - - - 3,074 2540000 REGULATORY LIAB 288281 Reg Liab-Excess Income Tax Deferral-CAOTHER(306) - - - - - - - (306) 2540000 REGULATORY LIAB 288285 Reg Liab-Excess Income Tax Deferral-WAOTHER(7,506) - - - - - - - (7,506) 2540000 REGULATORY LIAB 288286 Reg Liab-Excess Income Tax Deferral-WYOTHER(1,495) - - - - - - - (1,495) 2540000 REGULATORY LIAB 288404 Reg Liab - OR Fly AshOTHER (1,700) - - - - - - - (1,700) 2540000 REGULATORY LIAB 288405 Reg Liab-OR Direct Access 5 yr Opt OutOTHER(5,214) - - - - - - - (5,214) 2540000 REGULATORY LIAB 288406 Reg L-OR-Bridger Mine Accel Depr&ReclmOR(7,279) - (7,279) - - - - - - 2540000 REGULATORY LIAB 288409 Reg Liab-WA-Plant Closure Cost DeferralWA(2,711) - - (2,711) - - - - - 2540000 REGULATORY LIAB 288410 Reg Liab-WA-Bridger Mine Accel DeprWA(5,099) - - (5,099) - - - - - 2540000 REGULATORY LIAB 288411 Reg Liab - WA-Accel Depr 2015 GRCWA(17,418) - - (17,418) - - - - - 2540000 REGULATORY LIAB 288412 Reg Liab - Depr Decrease Deferral - OROTHER(2,791) - - - - - - - (2,791) 2540000 REGULATORY LIAB 288420 Reg Liab - CA GHG Allowance RevenuesOTHER(3,935) - - - - - - - (3,935) 2540000 REGULATORY LIAB 288422 Reg Liab - CA Solar (SOMAH)-GHG FundsOTHER(7,852) - - - - - - - (7,852) 2540000 REGULATORY LIAB 288423 RegL - CA GHG Allowances - Recl to CurrOTHER960 - - - - - - - 960 2540000 REGULATORY LIAB 288424 RegL - CA GHG Allowances - Balance ReclOTHER3,935 - - - - - - - 3,935 2540000 REGULATORY LIAB 288443 RegL - OR RECs in Rates - Recl to CurrOTHER3,697 - - - - - - - 3,697 2540000 REGULATORY LIAB 288444 RegL - UT RECs in Rates - Recl to CurrOTHER518 - - - - - - - 518 2540000 REGULATORY LIAB 288446 RegL - WY RECs in Rates - Recl to CurrOTHER290 - - - - - - - 290 2540000 REGULATORY LIAB 288451 RegL - WA Pryor Mtn RECOTHER (119) - - - - - - - (119) 2540000 REGULATORY LIAB 288453 RegL - OR RECs in Rates - Balance ReclOTHER(154) - - - - - - - (154) 2540000 REGULATORY LIAB 288454 RegL - UT RECs in Rates - Balance ReclOTHER(1,042) - - - - - - - (1,042) 2540000 REGULATORY LIAB 288456 RegL - WY RECs in Rates - Balance ReclOTHER(296) - - - - - - - (296) 2540000 REGULATORY LIAB 288461 RegL - CA Def Exc NPC - Recl to CurrOTHER1,991 - - - - - - - 1,991 2540000 REGULATORY LIAB 288470 Reg L-WA Decoupling Mechanism-ReclassOTHER(7,019) - - - - - - - (7,019) 2540000 REGULATORY LIAB 288471 RegL - CA Def Exc NPC - Balance ReclassOTHER(1,991) - - - - - - - (1,991) 2540000 REGULATORY LIAB 288475 RegL - WA Def Exc NPC - Balance ReclassOTHER(83,141) - - - - - - - (83,141) Miscellaneous Rate Base (Actuals) Year End: 12/2022Allocation Method - Factor 2020 Protocol (Allocated in Thousands) Primary Account Secondary AccountAlloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 2540000 REGULATORY LIAB 288484 RegL - UT Solar Feed-In - Recl to CurrOTHER11,828 - - - - - - - 11,828 2540000 REGULATORY LIAB 288494 RegL - UT Solar Feed-In - Balance ReclOTHER(12,258) - - - - - - - (12,258) 2540000 REGULATORY LIAB 288827 RegL - DSM - ID - Reclass to CurrentOTHER1,210 - - - - - - - 1,210 2540000 REGULATORY LIAB 288829 Reg Liab - DSM - ID - Balance ReclassOTHER(1,210) - - - - - - - (1,210) 2540000 REGULATORY LIAB 288857 RegL - DSM - WA - Reclass to CurrentOTHER3,368 - - - - - - - 3,368 2540000 REGULATORY LIAB 288859 Reg Liab - DSM - WA - Balance ReclassOTHER(3,368) - - - - - - - (3,368) 2540000 REGULATORY LIAB 288931 Reg Liab - Protected PP&E EDIT - CACA(31,163) (31,163) - - - - - - - 2540000 REGULATORY LIAB 288932 Reg Liab - Protected PP&E EDIT - IDIDU(79,641) - - - - - (79,641) - - 2540000 REGULATORY LIAB 288933 Reg Liab - Protected PP&E EDIT - OROR(347,564) - (347,564) - - - - - - 2540000 REGULATORY LIAB 288934 Reg Liab - Protected PP&E EDIT - WAWA(76,872) - - (76,872) - - - - - 2540000 REGULATORY LIAB 288935 Reg Liab - Protected PP&E EDIT - WYWYP(197,201) - - - (197,201) - - - - 2540000 REGULATORY LIAB 288936 Reg Liab - Protected PP&E EDIT - UTUT(616,694) - - - - (616,694) - - - 2540000 REGULATORY LIAB 288941 Reg Liab - Protected PP&E ARAM - CACA(819) (819) - - - - - - - 2540000 REGULATORY LIAB 288942 Reg Liab - Protected PP&E ARAM - IDIDU(4,236) - - - - - (4,236) - - 2540000 REGULATORY LIAB 288943 Reg Liab - Protected PP&E ARAM - OROR(2) - (2) - - - - - - 2540000 REGULATORY LIAB 288944 Reg Liab - Protected PP&E ARAM - UTUT(0) - - - - (0) - - - 2540000 REGULATORY LIAB 288945 Reg Liab - Protected PP&E ARAM - WAWA(9,579) - - (9,579) - - - - - 2540000 REGULATORY LIAB 288946 Reg Liab - Protected PP&E ARAM - WYWYU(20,666) - - - (20,666) - - - - 2540000 REGULATORY LIAB 288948 RegL-Income Tax Related-Recl to AssetOTHER(174) - - - - - - - (174) 2540000 REGULATORY LIAB 288949 RegL - EDIT Deferral - Recl to CurrOTHER43,811 - - - - - - - 43,811 2540000 REGULATORY LIAB 288995 RegL - Other - Recl to CurrOTHER18,224 - - - - - - - 18,224 2540000 Total (1,585,750) (33,149) (372,604) (130,913) (244,777) (650,548) (88,264) (10) (65,485) Grand Total (1,949,122) (37,007) (430,475) (156,106) (293,693) (784,878) (108,499) (137) (138,327) B16. REGULATORY ASSETS Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 738 - - - - - - - 738 1242000 PAC PWR-INT FREE LN 0 INT FREE-PPL WA 7 - - 7 - - - - - 1242000 Total 745 - - 7 - - - - 738 1247100 CSS/ELI SYSTEM LOANS 0 CSS/ELI SYSTEM OTHER 5 - - - - - - - 5 1247100 Total 5 - - - - - - - 5 1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE OTHER (194) - - - - - - - (194) 1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE UT 0 - - - - 0 - - - 1249000 RESV UNCOLL ESC&WZ 0 ESC - RESERVE WA (4) - - (4) - - - - - 1249000 Total (198) - - (4) - 0 - - (194) 1823000 DSR REGULATORY ASSET 0 DSR REGULATORY ASSETS OTHER (105,769) - - - - - - - (105,769) 1823000 Total (105,769) - - - - - - - (105,769) 1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs CA 166 166 - - - - - - - 1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs OR 752 - 752 - - - - - - 1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs SE (1,662) (24) (420) (124) (259) (731) (104) (1) - 1823700 OTH REGA-ENERGY WEST 186817 Contra RA-DCM PP&E-Amortz & Oth Adjs WA 744 - - 744 - - - - - 1823700 OTH REGA-ENERGY WEST 186820 Reg Asset-Deer Creek Mine ARO SE 6,495 94 1,642 484 1,012 2,856 404 3 - 1823700 OTH REGA-ENERGY WEST 186825 Reg Asset-Deer Creek Mine M&S SE 4,492 65 1,136 335 700 1,975 280 2 - 1823700 OTH REGA-ENERGY WEST 186826 Reg Asset-Deer Creek-Prepaid Royalties SE 843 12 213 63 131 371 52 0 - 1823700 OTH REGA-ENERGY WEST 186828 Reg Asset-Deer Creek-Recovery Royalties SE 15,448 223 3,906 1,151 2,407 6,793 962 6 - 1823700 OTH REGA-ENERGY WEST 186829 Contra RA-DCM Closure-Royalties Amortz IDU (347) - - - - - (347) - - 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 23 408 120 251 709 100 1 - 1823700 OTH REGA-ENERGY WEST 186833 Reg Asset-Deer Creek-Nonunion Severance SE 2,770 40 701 206 432 1,218 173 1 - 1823700 OTH REGA-ENERGY WEST 186835 Reg Asset-Deer Creek-Misc Closure Costs SE 45,112 651 11,408 3,360 7,029 19,837 2,809 18 - 1823700 OTH REGA-ENERGY WEST 186836 Contra RA-DCM Closure-To Joint Owners SE (3,169) (46) (801) (236) (494) (1,394) (197) (1) - 1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz & Oth Adjs IDU (1,264) - - - - - (1,264) - - 1823700 OTH REGA-ENERGY WEST 186837 Contra RA-DCM Closure-Amortz & Oth Adjs OTHER (9,172) - - - - - - - (9,172) 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 43 753 222 464 1,310 186 1 - 1823700 OTH REGA-ENERGY WEST 186851 Contra Reg Asset-Deer Creek Closure-CA CA (1,272) (1,272) - - - - - - - 1823700 OTH REGA-ENERGY WEST 186852 CONTRA REG ASSET-DEER CREEK CLOSURE-ID IDU (1,782) - - - - - (1,782) - - 1823700 OTH REGA-ENERGY WEST 186853 Contra Reg Asset-Deer Creek Closure-OR OR (3,991) - (3,991) - - - - - - 1823700 OTH REGA-ENERGY WEST 186855 Contra Reg Asset-Deer Creek Closure-WA WA (4,279) - - (4,279) - - - - - 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 186863 RA-Deer Creek-ROR Offset-Note Intrst-ID IDU (191) - - - - - (191) - - 1823700 OTH REGA-ENERGY WEST 186871 RA-DC ROR Offset-Fuel Inventory-Amortz IDU 556 - - - - - 556 - - 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 186873 RA-DC ROR Offset-Note Interest-Amortz IDU 64 - - - - - 64 - - 1823700 OTH REGA-ENERGY WEST 186881 Reg Asset-UMWA Pension Trust Oblig SE 115,119 1,662 29,111 8,574 17,936 50,621 7,169 46 - 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 115,671 1,637 44,817 10,619 16,009 57,332 7,202 76 (22,021) 1823750 OTHER REG A-CHLA U4 185831 Reg Asset - Cholla Unrec Plant - CA CA 4,046 4,046 - - - - - - - 1823750 OTHER REG A-CHLA U4 185836 Reg Asset - Cholla Unrec Plant - WY WYP 36,194 - - - 36,194 - - - - 1823750 OTHER REG A-CHLA U4 185864 Reg Asset-Cholla U4-Property Taxes-OR OTHER 640 - - - - - - - 640 1823750 OTHER REG A-CHLA U4 185866 Reg Asset-Cholla U4-Nonunion Severance SG 2,541 38 679 200 353 1,126 144 1 - 1823750 OTHER REG A-CHLA U4 185867 Reg Asset-Cholla U4-Safe Harbor Lease SG 107 2 29 8 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) - - - - 1823750 Total 41,146 4,086 (25) 208 36,150 (65) 150 1 640 1823870 DEFERRED PENSION 187017 FAS 158 Pen Liab Adj SO 260,621 5,939 72,230 20,008 33,854 114,084 14,435 71 - 1823870 DEFERRED PENSION 187608 Reg Asset - Pension Settlement - CA OTHER 1,311 - - - - - - - 1,311 1823870 DEFERRED PENSION 187611 Reg Asset - Pension Settlement - OR OTHER 11,114 - - - - - - - 11,114 1823870 DEFERRED PENSION 187612 Reg Asset - Pension Settlement - UT OTHER 7,243 - - - - - - - 7,243 1823870 DEFERRED PENSION 187613 Reg Asset - Pension Settlement - WY WYU 5,133 - - - 5,133 - - - - 1823870 DEFERRED PENSION 187621 Reg Asset FAS - 158 SO (35,746) (815) (9,907) (2,744) (4,643) (15,647) (1,980) (10) - 1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss CA (127) (127) - - - - - - - 1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss IDU (174) - - - - - (174) - - 1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss OTHER (1,218) - - - - - - - (1,218) 1823870 DEFERRED PENSION 187629 Reg Asset - Post-Ret - Settlement Loss SO 8,323 190 2,307 639 1,081 3,643 461 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 35,317 805 9,788 2,711 4,588 15,460 1,956 10 - 1823870 Total 286,158 5,992 74,418 19,954 38,600 113,973 14,698 73 18,450 1823910 ENVIR CST UNDR AMORT 102465 UTAH METALS CLEANUP SO 170 4 47 13 22 74 9 0 - 1823910 ENVIR CST UNDR AMORT 103408 D-SM RETAIL MINOR SITES SO 3,935 90 1,091 302 511 1,723 218 1 - 1823910 ENVIR CST UNDR AMORT 103420 ASTORIA YOUNGS BAY CLEANUP SO 470 11 130 36 61 206 26 0 - 1823910 ENVIR CST UNDR AMORT 103426 SILVER BELL MINE ENVIRONMENTAL REMED SO 5,225 119 1,448 401 679 2,287 289 1 - 1823910 ENVIR CST UNDR AMORT 103440 WASHINGTON NON-DEFERRED COSTS WA (14) - - (14) - - - - - 1823910 ENVIR CST UNDR AMORT 103445 American Barrel (UT) SO 306 7 85 23 40 134 17 0 - 1823910 ENVIR CST UNDR AMORT 103446 Astoria/Unocal (Downtown) SO 866 20 240 67 113 379 48 0 - 1823910 ENVIR CST UNDR AMORT 103447 Big Fork Hydro Plant (MT) SO 760 17 211 58 99 333 42 0 - 1823910 ENVIR CST UNDR AMORT 103448 Bridger Coal Fuel Oil Spill SO 508 12 141 39 66 223 28 0 - 1823910 ENVIR CST UNDR AMORT 103449 Bridger FGD Pond 1 Closure SO 559 13 155 43 73 245 31 0 - 1823910 ENVIR CST UNDR AMORT 103450 Bridger Plant Oil Spills SO 339 8 94 26 44 148 19 0 - 1823910 ENVIR CST UNDR AMORT 103451 Cedar Stream Plant (UT) SO 46 1 13 4 6 20 3 0 - 1823910 ENVIR CST UNDR AMORT 103452 Dave Johnston Oil Spill SO 500 11 139 38 65 219 28 0 - 1823910 ENVIR CST UNDR AMORT 103453 Eugene MGP (50% PCRP) SO 248 6 69 19 32 109 14 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 42 1 12 3 5 18 2 0 - 1823910 ENVIR CST UNDR AMORT 103456 Huntington Ash Landfill SO 828 19 229 64 108 362 46 0 - 1823910 ENVIR CST UNDR AMORT 103457 Idaho Falls Pole Yard SO 1,313 30 364 101 171 575 73 0 - 1823910 ENVIR CST UNDR AMORT 103458 Jordan Plant Substation SO 200 5 55 15 26 88 11 0 - 1823910 ENVIR CST UNDR AMORT 103459 Little Mountain Gas Plant SO 225 5 62 17 29 98 12 0 - 1823910 ENVIR CST UNDR AMORT 103460 Montague Ranch (CA) SO 27 1 7 2 4 12 1 0 - 1823910 ENVIR CST UNDR AMORT 103461 Naughton FGD Pond Closure SO 93 2 26 7 12 41 5 0 - 1823910 ENVIR CST UNDR AMORT 103462 Ogden MGP SO 1,850 42 513 142 240 810 102 1 - 1823910 ENVIR CST UNDR AMORT 103465 Tacoma A St. (25% PCRP) SO 36 1 10 3 5 16 2 0 - 1823910 ENVIR CST UNDR AMORT 103466 Portland Harbor Service Ctr SO 4,866 111 1,349 374 632 2,130 270 1 - 1823910 ENVIR CST UNDR AMORT 103467 Wyodak Fuel Oil Spill SO 92 2 25 7 12 40 5 0 - 1823910 ENVIR CST UNDR AMORT 103585 CLINE FALLS-HYDRO SO 17 0 5 1 2 7 1 0 - 1823910 ENVIR CST UNDR AMORT 103737 Geneva Rock Bldg - Hunter Plant SO 6 0 2 0 1 2 0 0 - 1823910 ENVIR CST UNDR AMORT 103851 Alturas Service Center (CA) SO 2 0 1 0 0 1 0 0 - 1823910 ENVIR CST UNDR AMORT 103852 Pendleton Service Center (OR) SO 1 0 0 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 103941 D-SM Retail Minor Sites - RMP - 2013 SO 39 1 11 3 5 17 2 0 - 1823910 ENVIR CST UNDR AMORT 103942 D-SM Retail Minor Sites - RMP - 2014 SO 166 4 46 13 22 73 9 0 - 1823910 ENVIR CST UNDR AMORT 103948 WASHINGTON NON-DEFERRED COSTS-SPPC PACIF WA (61) - - (61) - - - - - 1823910 ENVIR CST UNDR AMORT 103949 WASHINGTON NON-DEFERRED COSTS-SPPC ROCKY WA (45) - - (45) - - - - - 1823910 ENVIR CST UNDR AMORT 103950 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (60) - - (60) - - - - - 1823910 ENVIR CST UNDR AMORT 103951 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (261) - - (261) - - - - - 1823910 ENVIR CST UNDR AMORT 103952 WASHINGTON NON-DEFERRED COSTS-REMEDIATIO WA (48) - - (48) - - - - - 1823910 ENVIR CST UNDR AMORT 103954 Wash Non-Def Costs - SPPC - RMP - 2013 WA (14) - - (14) - - - - - 1823910 ENVIR CST UNDR AMORT 103955 Wash Non-Def Costs - SPPC - RMP - 2014 WA (79) - - (79) - - - - - Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 103961 D-SM RETAIL MINOR SITES - RMP SO 3,436 78 952 264 446 1,504 190 1 - 1823910 ENVIR CST UNDR AMORT 104072 FREEPORT SUBSTATION SO 39 1 11 3 5 17 2 0 - 1823910 ENVIR CST UNDR AMORT 104108 Bors Property (OR) - 2016 SO 10 0 3 1 1 4 1 0 - 1823910 ENVIR CST UNDR AMORT 104112 Carbon Ash Spill (UT) - 2016 SO 2,227 51 617 171 289 975 123 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 13 0 3 1 2 6 1 0 - 1823910 ENVIR CST UNDR AMORT 104175 Ririe Substation SO 6 0 2 0 1 3 0 0 - 1823910 ENVIR CST UNDR AMORT 104197 Bridger Plant - FGD Pond 1 SO 2,821 64 782 217 366 1,235 156 1 - 1823910 ENVIR CST UNDR AMORT 104198 Bridger Plant - FGD Pond 2 SO 30 1 8 2 4 13 2 0 - 1823910 ENVIR CST UNDR AMORT 104199 Naughton Plant - FGD Pond 1 SO 6,487 148 1,798 498 843 2,840 359 2 - 1823910 ENVIR CST UNDR AMORT 104200 Naughton Plant - FGD Pond 2 SO 3,496 80 969 268 454 1,530 194 1 - 1823910 ENVIR CST UNDR AMORT 104201 Huntington Plant Ash Landfill SO 443 10 123 34 58 194 25 0 - 1823910 ENVIR CST UNDR AMORT 104202 Dave Johnston Pond 4A & 4B SO 2,610 59 723 200 339 1,142 145 1 - 1823910 ENVIR CST UNDR AMORT 104203 Colstrip Pond SO 2,924 67 810 224 380 1,280 162 1 - 1823910 ENVIR CST UNDR AMORT 104204 Cholla Ash-Flyash Pond SO 685 16 190 53 89 300 38 0 - 1823910 ENVIR CST UNDR AMORT 104205 Naughton North Ash Pond SO 3 0 1 0 0 1 0 0 - 1823910 ENVIR CST UNDR AMORT 104206 Naughton South Ash Pond SO 41 1 11 3 5 18 2 0 - 1823910 ENVIR CST UNDR AMORT 104210 American Barrel (UT)-WA WA (16) - - (16) - - - - - 1823910 ENVIR CST UNDR AMORT 104211 Astoria/Unocal (Downtown)-WA WA (45) - - (45) - - - - - 1823910 ENVIR CST UNDR AMORT 104212 ASTORIA YOUNGS BAY CLEANUP-WA WA (28) - - (28) - - - - - 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 (29) - - (29) - - - - - 1823910 ENVIR CST UNDR AMORT 104216 Bridger FGD Pond 1 Closure-WA WA (25) - - (25) - - - - - 1823910 ENVIR CST UNDR AMORT 104218 Bridger Plant - FGD Pond 1-WA WA (192) - - (192) - - - - - 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 (16) - - (16) - - - - - 1823910 ENVIR CST UNDR AMORT 104221 Carbon Ash Spill (UT) - WA WA (55) - - (55) - - - - - 1823910 ENVIR CST UNDR AMORT 104222 Cedar Steam - WA WA (3) - - (3) - - - - - 1823910 ENVIR CST UNDR AMORT 104223 Colstrip Pond - WA WA (197) - - (197) - - - - - 1823910 ENVIR CST UNDR AMORT 104224 Cholla Ash - WA WA (46) - - (46) - - - - - 1823910 ENVIR CST UNDR AMORT 104225 DJ Oil Spill - WA WA (10) - - (10) - - - - - 1823910 ENVIR CST UNDR AMORT 104226 DJ 4A&4B - WA WA (176) - - (176) - - - - - 1823910 ENVIR CST UNDR AMORT 104227 Eugene MGP (50%PCRP) - WA WA (14) - - (14) - - - - - 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 (34) - - (34) - - - - - 1823910 ENVIR CST UNDR AMORT 104230 Huntington Ash- WA WA (51) - - (51) - - - - - 1823910 ENVIR CST UNDR AMORT 104231 Idaho Falls Pole Yard- WA WA (68) - - (68) - - - - - 1823910 ENVIR CST UNDR AMORT 104232 Jordan Plant Substation- WA WA (11) - - (11) - - - - - 1823910 ENVIR CST UNDR AMORT 104233 Montague Ranch - WA WA (0) - - (0) - - - - - 1823910 ENVIR CST UNDR AMORT 104234 Naughton Plant FGDP 1 - WA WA (435) - - (435) - - - - - 1823910 ENVIR CST UNDR AMORT 104235 Naughton Plant FGDP 2 - WA WA (235) - - (235) - - - - - 1823910 ENVIR CST UNDR AMORT 104236 Naughton Plant FGDP Closure - WA WA (3) - - (3) - - - - - 1823910 ENVIR CST UNDR AMORT 104237 Naughton Oil Spill - WA WA (0) - - (0) - - - - - 1823910 ENVIR CST UNDR AMORT 104238 Naughton North Ash Pond - 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 (286) - - (286) - - - - - 1823910 ENVIR CST UNDR AMORT 104244 Silver Bell/Telluride - WA WA (247) - - (247) - - - - - 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 (5) - - (5) - - - - - 1823910 ENVIR CST UNDR AMORT 104248 Hunter Fuel Oil Spill-WA WA (0) - - (0) - - - - - 1823910 ENVIR CST UNDR AMORT 104268 Rocky Mountain - WA WA (184) - - (184) - - - - - 1823910 ENVIR CST UNDR AMORT 104269 Pac Power - WA WA (220) - - (220) - - - - - 1823910 ENVIR CST UNDR AMORT 104296 NTO Parking Lot-Asbestos 2018 SO 130 3 36 10 17 57 7 0 - 1823910 ENVIR CST UNDR AMORT 104297 NTO Parking Lot Asbestos - WA 2018 WA (9) - - (9) - - - - - 1823910 ENVIR CST UNDR AMORT 104394 Klamath Falls SO 1,406 32 390 108 183 616 78 0 - 1823910 ENVIR CST UNDR AMORT 104395 Klamath Falls - WA 2021 WA (96) - - (96) - - - - - 1823910 ENVIR CST UNDR AMORT 104399 Portland Harbor Service Insurance SO (754) (17) (209) (58) (98) (330) (42) (0) - 1823910 ENVIR CST UNDR AMORT 104404 North Temple Office SO 487 11 135 37 63 213 27 0 - 1823910 ENVIR CST UNDR AMORT 104405 North Temple Office WA WA (33) - - (33) - - - - - 1823910 ENVIR CST UNDR AMORT 104408 American Barrel (UT) - 2022 SO 237 5 66 18 31 104 13 0 - 1823910 ENVIR CST UNDR AMORT 104409 American Barrel (UT)-WA 2022 WA (16) - - (16) - - - - - 1823910 Total 47,031 1,151 14,002 389 6,563 22,115 2,798 14 - 1823920 DSR COSTS AMORTIZED 0 DSR COST AMORT OTHER 381,591 - - - - - - - 381,591 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) Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 102327 COMMERCIAL SELF-DIRECT UT 2003 OTHER 4 - - - - - - - 4 1823920 DSR COSTS AMORTIZED 102328 INDUSTRIAL SELF-DIRECT UT 2003 OTHER 7 - - - - - - - 7 1823920 DSR COSTS AMORTIZED 102336 LOW INCOME - UTAH - 2004 OTHER 22 - - - - - - - 22 1823920 DSR COSTS AMORTIZED 102337 REFRIGERATOR RECYCLING PGM - UT 2004 OTHER 3,581 - - - - - - - 3,581 1823920 DSR COSTS AMORTIZED 102338 AC LOAD CONTROL - RESIDENTIAL UT 2004 OTHER 2,910 - - - - - - - 2,910 1823920 DSR COSTS AMORTIZED 102339 AIR CONDITIONING - UT 2004 OTHER 3,026 - - - - - - - 3,026 1823920 DSR COSTS AMORTIZED 102340 COMMERCIAL RETROFIT LIGHTING - UT 2004 OTHER 1,547 - - - - - - - 1,547 1823920 DSR COSTS AMORTIZED 102341 COMMERCIAL SMALL RETROFIT - UT 2004 OTHER 285 - - - - - - - 285 1823920 DSR COSTS AMORTIZED 102342 COMPACT FLOURESCENT LAMPS (CFL) UT 2004 OTHER (1) - - - - - - - (1) 1823920 DSR COSTS AMORTIZED 102343 ENERGY FINANSWER - UT 2004 OTHER 1,227 - - - - - - - 1,227 1823920 DSR COSTS AMORTIZED 102344 INDUSTRIAL FINANSWER - UT 2004 OTHER 2,562 - - - - - - - 2,562 1823920 DSR COSTS AMORTIZED 102345 INDUSTRIAL RETROFIT - UT 2004 OTHER 230 - - - - - - - 230 1823920 DSR COSTS AMORTIZED 102346 INDUSTRIAL SMALL RETROFIT - UT 2004 OTHER 51 - - - - - - - 51 1823920 DSR COSTS AMORTIZED 102347 POWER FORWARD - UT 2004 OTHER 54 - - - - - - - 54 1823920 DSR COSTS AMORTIZED 102348 COMMERCIAL SELF-DIRECT - UT 2004 OTHER 89 - - - - - - - 89 1823920 DSR COSTS AMORTIZED 102349 INDUSTRIAL SELF-DIRECT - UT 2004 OTHER 129 - - - - - - - 129 1823920 DSR COSTS AMORTIZED 102443 ESIDENTIAL NEW CONSTRUCTION - WASHINGTON OTHER 561 - - - - - - - 561 1823920 DSR COSTS AMORTIZED 102444 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 76 - - - - - - - 76 1823920 DSR COSTS AMORTIZED 102458 COMMERCIAL FINANSWER EXPRESS - WASHINGTO OTHER 9,257 - - - - - - - 9,257 1823920 DSR COSTS AMORTIZED 102459 INDUSTRIAL FINANSWER EXPRESS - WASHINGTO OTHER 3,275 - - - - - - - 3,275 1823920 DSR COSTS AMORTIZED 102460 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 446 - - - - - - - 446 1823920 DSR COSTS AMORTIZED 102461 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 146 - - - - - - - 146 1823920 DSR COSTS AMORTIZED 102462 UTAH REVENUE RECOVERY - SBC OFFSET OTHER (587,832) - - - - - - - (587,832) 1823920 DSR COSTS AMORTIZED 102502 RETROFIT COMMISSIONING PROGRAM - UTAH OTHER 2 - - - - - - - 2 1823920 DSR COSTS AMORTIZED 102503 C&I LIGHTING LOAD CONTROL - UTAH - 2004 OTHER 23 - - - - - - - 23 1823920 DSR COSTS AMORTIZED 102532 LOW INCOME - UTAH - 2005 OTHER 48 - - - - - - - 48 1823920 DSR COSTS AMORTIZED 102533 REFRIGERATOR RECYCLING PGM- UTAH - 2005 OTHER 3,306 - - - - - - - 3,306 1823920 DSR COSTS AMORTIZED 102534 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 3,060 - - - - - - - 3,060 1823920 DSR COSTS AMORTIZED 102535 AIR CONDITIONING - UTAH - 2005 OTHER 2,347 - - - - - - - 2,347 1823920 DSR COSTS AMORTIZED 102536 COMMERCIAL RETROFIT LIGHTING - UTAH - 20 OTHER 65 - - - - - - - 65 1823920 DSR COSTS AMORTIZED 102537 COMMERCIAL SMALL RETROFIT - UTAH - 2005 OTHER 223 - - - - - - - 223 1823920 DSR COSTS AMORTIZED 102539 ENERGY FINANSWER - UTAH - 2005 OTHER 1,476 - - - - - - - 1,476 1823920 DSR COSTS AMORTIZED 102540 INDUSTRIAL FINANSWER - UTAH - 2005 OTHER 3,485 - - - - - - - 3,485 1823920 DSR COSTS AMORTIZED 102541 INDUSTRIAL RETROFIT LIGHTING - UTAH - 20 OTHER 60 - - - - - - - 60 1823920 DSR COSTS AMORTIZED 102543 POWER FORWARD - UTAH - 2005 OTHER 50 - - - - - - - 50 1823920 DSR COSTS AMORTIZED 102544 COMMERCIAL SELF-DIRECT - UTAH - 2005 OTHER 67 - - - - - - - 67 1823920 DSR COSTS AMORTIZED 102545 INDUSTRIAL SELF-DIRECT - UTAH - 2005 OTHER 103 - - - - - - - 103 1823920 DSR COSTS AMORTIZED 102546 RESIDENTIAL NEW CONSTRUCTION - UTAH - 20 OTHER 944 - - - - - - - 944 1823920 DSR COSTS AMORTIZED 102547 COMMERCIAL FINANSWER EXPRESS - UTAH - 20 OTHER 1,967 - - - - - - - 1,967 1823920 DSR COSTS AMORTIZED 102548 INDUSTRIAL FINANSWER EXPRESS - UTAH - 20 OTHER 421 - - - - - - - 421 1823920 DSR COSTS AMORTIZED 102549 RETROFIT COMMISSIONING PROGRAM - UTAH - OTHER 105 - - - - - - - 105 1823920 DSR COSTS AMORTIZED 102550 C&I LIGHTING LOAD CONTROL - UTAH - 2005 OTHER 36 - - - - - - - 36 1823920 DSR COSTS AMORTIZED 102556 1823920/102556 OTHER 0 - - - - - - - 0 1823920 DSR COSTS AMORTIZED 102562 APPLIANCE INCENTIVE - WASHWISE - WASHING OTHER 53 - - - - - - - 53 1823920 DSR COSTS AMORTIZED 102586 IRRIGATION LOAD CONTROL - UTAH - 2005 OTHER 3 - - - - - - - 3 1823920 DSR COSTS AMORTIZED 102706 LOW INCOME-UTAH-2006 OTHER 119 - - - - - - - 119 1823920 DSR COSTS AMORTIZED 102707 REFRIGERATOR RECYCLING PGM-UTAH-2006 OTHER 3,752 - - - - - - - 3,752 1823920 DSR COSTS AMORTIZED 102708 A/C LOAD CONTROL-RESIDENTIAL/UTAH-2006 OTHER 8,624 - - - - - - - 8,624 1823920 DSR COSTS AMORTIZED 102709 AIR CONDITIONING-UTAH-2006 OTHER 1,499 - - - - - - - 1,499 1823920 DSR COSTS AMORTIZED 102712 ENERGY FINANSWER-UTAH-2006 OTHER 2,187 - - - - - - - 2,187 1823920 DSR COSTS AMORTIZED 102713 INDUSTRIAL FINANSWER-WYOMING-UTAH-2006 OTHER 2,748 - - - - - - - 2,748 1823920 DSR COSTS AMORTIZED 102717 COMMERCIAL SELF-DIRECT-UTAH-2006 OTHER 65 - - - - - - - 65 1823920 DSR COSTS AMORTIZED 102718 INDUSTRIAL SELF-DIRECT-UTAH-2006 OTHER 122 - - - - - - - 122 1823920 DSR COSTS AMORTIZED 102719 RESIDENTIAL NEW CONSTRUCTION-UTAH-2006 OTHER 1,848 - - - - - - - 1,848 1823920 DSR COSTS AMORTIZED 102720 COMMERCIAL FINANSWER EXPRESS-UTAH-2006 OTHER 2,469 - - - - - - - 2,469 1823920 DSR COSTS AMORTIZED 102721 INDUSTRIAL FINANSWER-UTAH-2006 OTHER 536 - - - - - - - 536 1823920 DSR COSTS AMORTIZED 102722 RETROFIT COMMISSIONING PROGRAM -UTAH-200 OTHER 211 - - - - - - - 211 1823920 DSR COSTS AMORTIZED 102723 C&I LIGHTING LOAD CONTROL -UTAH-2006 OTHER 8 - - - - - - - 8 1823920 DSR COSTS AMORTIZED 102725 CALIFORNIA DSM EXPENSE-2006 OTHER 0 - - - - - - - 0 1823920 DSR COSTS AMORTIZED 102759 HOME ENERGY EFF INCENTIVE PROG-UTAH-2006 OTHER 241 - - - - - - - 241 1823920 DSR COSTS AMORTIZED 102760 HOME ENERGY EFF INCENTIVE PROG-WA-2006 OTHER 15,240 - - - - - - - 15,240 1823920 DSR COSTS AMORTIZED 102767 DSR COSTS BEING AMORTIZED OTHER (44,183) - - - - - - - (44,183) 1823920 DSR COSTS AMORTIZED 102796 DSR COSTS BEING AMORTIZED OTHER 0 - - - - - - - 0 1823920 DSR COSTS AMORTIZED 102819 A/C LOAD CONTROL - RESIDENTIAL/UTAH - 20 OTHER 5,982 - - - - - - - 5,982 1823920 DSR COSTS AMORTIZED 102820 AIR CONDITIONING - UTAH - 2007 OTHER 883 - - - - - - - 883 1823920 DSR COSTS AMORTIZED 102821 ENERGY FINANSWER - UTAH - 2007 OTHER 1,952 - - - - - - - 1,952 1823920 DSR COSTS AMORTIZED 102822 INDUSTRIAL FINANSWER - UTAH - 2007 OTHER 3,369 - - - - - - - 3,369 1823920 DSR COSTS AMORTIZED 102823 LOW INCOME - UTAH - 2007 OTHER 117 - - - - - - - 117 1823920 DSR COSTS AMORTIZED 102824 POWER FORWARD - UTAH - 2007 OTHER 50 - - - - - - - 50 1823920 DSR COSTS AMORTIZED 102825 REFRIGERATOR RECYCLING PGM- UTAH - 2007 OTHER 3,399 - - - - - - - 3,399 1823920 DSR COSTS AMORTIZED 102826 COMMERCIAL SELF-DIRECT - UTAH - 2007 OTHER 61 - - - - - - - 61 1823920 DSR COSTS AMORTIZED 102827 INDUSTRIAL SELF-DIRECT - UTAH - 2007 OTHER 108 - - - - - - - 108 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 Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 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) 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 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 Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 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 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 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 Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 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 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 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 Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 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 340,935 - - - - - - - 340,935 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 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 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 Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 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 138015 Reg Asset Current - Energy West Mining SE 1,816 26 459 135 283 798 113 1 - 1823990 OTHR REG ASSET-N CST 138020 Reg Asset Current - DSM OTHER 551 - - - - - - - 551 1823990 OTHR REG ASSET-N CST 138045 Reg Asset Current - GHG Allowances OTHER 5,468 - - - - - - - 5,468 1823990 OTHR REG ASSET-N CST 138050 Reg Asset Current - Def Net Power Costs OTHER 229,269 - - - - - - - 229,269 1823990 OTHR REG ASSET-N CST 138060 Reg Asset Current - BPA Balancing Accts OTHER 2,663 - - - - - - - 2,663 1823990 OTHR REG ASSET-N CST 138075 Reg Asset Current - Wildfire Mitigation OTHER 13,016 - - - - - - - 13,016 1823990 OTHR REG ASSET-N CST 138090 Reg Asset Current - Solar Feed-In OTHER 6,321 - - - - - - - 6,321 1823990 OTHR REG ASSET-N CST 138190 Reg Asset Current - Other OTHER 16,024 - - - - - - - 16,024 1823990 OTHR REG ASSET-N CST 186100 Calif Alternative Rate for Energy (CARE) OTHER (32) - - - - - - - (32) 1823990 OTHR REG ASSET-N CST 186117 RegA - DSM - CA - Reclass to Current OTHER (72) - - - - - - - (72) 1823990 OTHR REG ASSET-N CST 186129 Reg Asset - DSM - ID - Balance Reclass OTHER 1,210 - - - - - - - 1,210 1823990 OTHR REG ASSET-N CST 186137 RegA - DSM - OR - Reclass to Current OTHER (479) - - - - - - - (479) 1823990 OTHR REG ASSET-N CST 186159 Reg Asset - DSM - WA - Balance Reclass OTHER 3,368 - - - - - - - 3,368 1823990 OTHR REG ASSET-N CST 186793 RegA - Deer Creek - OR - Recl to Curr SE (1,079) (16) (273) (80) (168) (474) (67) (0) - 1823990 OTHR REG ASSET-N CST 187042 Reg Asset - CA GHG Allowances OTHER 9,404 - - - - - - - 9,404 1823990 OTHR REG ASSET-N CST 187048 RegA - CA GHG Allowances - Recl to Curr OTHER (5,468) - - - - - - - (5,468) 1823990 OTHR REG ASSET-N CST 187049 RegA - CA GHG Allowances - Balance Recl OTHER (3,935) - - - - - - - (3,935) 1823990 OTHR REG ASSET-N CST 187191 Reg Asset - WA RPS Purchase OTHER 460 - - - - - - - 460 1823990 OTHR REG ASSET-N CST 187230 RegA - Oregon OCAT Expense Deferral OTHER (174) - - - - - - - (174) 1823990 OTHR REG ASSET-N CST 187231 Reg Asset - Oregon Metro BIT OTHER 19 - - - - - - - 19 1823990 OTHR REG ASSET-N CST 187239 RegA-Income Tax Related-Recl to Liab OTHER 174 - - - - - - - 174 1823990 OTHR REG ASSET-N CST 187255 RegA - BPA Balancing Accts - Recl to Cur OTHER (2,663) - - - - - - - (2,663) 1823990 OTHR REG ASSET-N CST 187300 CA - Jan 2010 Storm Costs OTHER 39 - - - - - - - 39 1823990 OTHR REG ASSET-N CST 187302 RegA-OR Low Income Bill Discount OTHER 387 - - - - - - - 387 1823990 OTHR REG ASSET-N CST 187303 RegA-OR Low Income Bill Disc Admin Cost OTHER 8 - - - - - - - 8 1823990 OTHR REG ASSET-N CST 187304 RegA-CA Emerg Svc Prgms-Battery Storage OTHER (238) - - - - - - - (238) 1823990 OTHR REG ASSET-N CST 187308 RegA - WY Low-Carbon Energy Standards OTHER 582 - - - - - - - 582 1823990 OTHR REG ASSET-N CST 187309 RegA-OR Utility Community Advisory Group OTHER 84 - - - - - - - 84 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 10,455 - - - - - 10,455 - - 1823990 OTHR REG ASSET-N CST 187321 Reg Asset - Deprec Increase - UT UT 1,088 - - - - 1,088 - - - 1823990 OTHR REG ASSET-N CST 187322 Reg Asset - Deprec Increase - WY WYP 14,642 - - - 14,642 - - - - 1823990 OTHR REG ASSET-N CST 187332 Reg Asset - Carbon Unrec Plant - UT UT 9,821 - - - - 9,821 - - - 1823990 OTHR REG ASSET-N CST 187337 Reg Asset - Carbon Decomm - CA CA 29 29 - - - - - - - 1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY IDU (66) - - - - - (66) - - 1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY OR (359) - (359) - - - - - - 1823990 OTHR REG ASSET-N CST 187338 REG ASSET - CARBON PLT DECOM/INVENTORY SG 3,449 51 922 272 480 1,528 195 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 (336) - - - (336) - - - - 1823990 OTHR REG ASSET-N CST 187345 Reg Asset - UT - Pref Stock Redemp Loss OTHER 100 - - - - - - - 100 1823990 OTHR REG ASSET-N CST 187346 Reg Asset - WY - Pref Stock Redemp Loss OTHER 34 - - - - - - - 34 1823990 OTHR REG ASSET-N CST 187347 Reg Asset - WA - Pref Stock Redemp Loss OTHER 16 - - - - - - - 16 1823990 OTHR REG ASSET-N CST 187350 ID - Deferred Overburden Costs OTHER 459 - - - - - - - 459 1823990 OTHR REG ASSET-N CST 187351 WY - Deferred Overburden Costs WYP 1,130 - - - 1,130 - - - - 1823990 OTHR REG ASSET-N CST 187352 Reg A-CA-Arrearage Payments Pgrm(CAPP) OTHER 227 - - - - - - - 227 1823990 OTHR REG ASSET-N CST 187353 RegA-OR Distribution System Plan OTHER 995 - - - - - - - 995 1823990 OTHR REG ASSET-N CST 187354 RegA-OR 2020 GRC-Meters Replcd by AMI OTHER 11,354 - - - - - - - 11,354 1823990 OTHR REG ASSET-N CST 187357 CA Mobile Home Park Conversion (MHPCBA) OTHER 207 - - - - - - - 207 1823990 OTHR REG ASSET-N CST 187361 Reg A-OR-COVID-19 Bill Assistance Prog OTHER 12,480 - - - - - - - 12,480 1823990 OTHR REG ASSET-N CST 187362 Reg A-WA-COVID-19 Bill Assistance Prog OTHER 3,101 - - - - - - - 3,101 1823990 OTHR REG ASSET-N CST 187369 RegA -WA Equity Advisory Group (CETA) OTHER 916 - - - - - - - 916 1823990 OTHR REG ASSET-N CST 187380 Reg Asset - UT Solar Incentive Program OTHER (856) - - - - - - - (856) 1823990 OTHR REG ASSET-N CST 187383 RegA - OR Solar Feed-In - Recl to Curr OTHER (6,187) - - - - - - - (6,187) 1823990 OTHR REG ASSET-N CST 187384 RegA - UT Solar Feed-In - Recl to Curr OTHER (133) - - - - - - - (133) 1823990 OTHR REG ASSET-N CST 187386 Reg Asset-OR Solar Feed-In Tariff 2021 OTHER (100) - - - - - - - (100) 1823990 OTHR REG ASSET-N CST 187387 Reg Asset-Utah STEP Pilot Prog Bal Acct OTHER (11,401) - - - - - - - (11,401) 1823990 OTHR REG ASSET-N CST 187390 UT-Klamath Hydro Relicensing Costs OTHER (0) - - - - - - - (0) 1823990 OTHR REG ASSET-N CST 187392 Reg Asset-OR Solar Feed-In Tariff 2022 OTHER 3,580 - - - - - - - 3,580 1823990 OTHR REG ASSET-N CST 187394 RegA - UT Solar Feed-In - Recl to Liab OTHER 12,258 - - - - - - - 12,258 1823990 OTHR REG ASSET-N CST 187395 Reg Asset-OR Solar Feed-In Tariff 2023 OTHER 753 - - - - - - - 753 1823990 OTHR REG ASSET-N CST 187415 Reg Asset-UT Subscriber Solar Program OTHER 1,867 - - - - - - - 1,867 1823990 OTHR REG ASSET-N CST 187420 RegA - OR Community Solar OTHER 2,707 - - - - - - - 2,707 1823990 OTHR REG ASSET-N CST 187488 RegA-WA Decoupling Mech - Recl to Curr OTHER (7,019) - - - - - - - (7,019) 1823990 OTHR REG ASSET-N CST 187489 Reg A-WA Decoupling Mechanism-Reclass OTHER 7,019 - - - - - - - 7,019 1823990 OTHR REG ASSET-N CST 187493 Reg A-WA-Arrearage Payments Pgrm OTHER (234) - - - - - - - (234) 1823990 OTHR REG ASSET-N CST 187495 RegA - Other - Recl to Curr OTHER (9,005) - - - - - - - (9,005) 1823990 OTHR REG ASSET-N CST 187648 Reg A - Post-Retirement - Recl to Curr SE (737) (11) (186) (55) (115) (324) (46) (0) - 1823990 OTHR REG ASSET-N CST 187651 RegA-OR TB Flats OTHER 5,737 - - - - - - - 5,737 1823990 OTHR REG ASSET-N CST 187652 RegA-OR Cedar Springs II OTHER 304 - - - - - - - 304 Regulatory Assests (Actuals) Year End: 12/2022Allocation 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 187658 RegA-WA Insurance Reserves-Recl to Liab OTHER 503 - - - - - - - 503 1823990 OTHR REG ASSET-N CST 187659 RegA-CA Insurance Reserves-Recl to Liab OTHER 1,335 - - - - - - - 1,335 1823990 OTHR REG ASSET-N CST 187660 RegA-OR Transp Electrification Pilot OTHER 2,856 - - - - - - - 2,856 1823990 OTHR REG ASSET-N CST 187661 RegA-UT Elec Vehicle Charging Infrast OTHER (5,044) - - - - - - - (5,044) 1823990 OTHR REG ASSET-N CST 187662 RegA-CA Transp Electrification Pilot OTHER (230) - - - - - - - (230) 1823990 OTHR REG ASSET-N CST 187664 RegA-WA Transp Electrification Pilot OTHER 792 - - - - - - - 792 1823990 OTHR REG ASSET-N CST 187665 RegA-OR Residential Charging Pilot OTHER (2,249) - - - - - - - (2,249) 1823990 OTHR REG ASSET-N CST 187830 Reg Asset - UT RBA CY2021 OTHER 7 - - - - - - - 7 1823990 OTHR REG ASSET-N CST 187831 Reg Asset - UT RBA CY2022 OTHER (1,049) - - - - - - - (1,049) 1823990 OTHR REG ASSET-N CST 187860 Reg Asset - WY RRA CY2022 OTHER (13) - - - - - - - (13) 1823990 OTHR REG ASSET-N CST 187885 Reg Asset - WY RRA CY2021 OTHER (284) - - - - - - - (284) 1823990 OTHR REG ASSET-N CST 187886 Reg Asset-OR RPS Compliance Purchases OTHER (154) - - - - - - - (154) 1823990 OTHR REG ASSET-N CST 187895 RegA - OR RECs in Rates - Balance Recl OTHER 154 - - - - - - - 154 1823990 OTHR REG ASSET-N CST 187897 RegA - UT RECs in Rates - Recl to Liab OTHER 1,042 - - - - - - - 1,042 1823990 OTHR REG ASSET-N CST 187899 RegA - WY RECs in Rates - Recl to Liab OTHER 296 - - - - - - - 296 1823990 OTHR REG ASSET-N CST 187911 REG ASSET - LAKE SIDE LIQ. DAMAGES - WY WYP 676 - - - 676 - - - - 1823990 OTHR REG ASSET-N CST 187913 Reg Asset - Goodnoe Hills Liq. Damages - WYP 234 - - - 234 - - - - 1823990 OTHR REG ASSET-N CST 187914 "Reg Asset-UT-Liq. Damages JB4, N1&2" UT 385 - - - - 385 - - - 1823990 OTHR REG ASSET-N CST 187915 Reg Asset-WY-Liq. Damages N2 WYP 63 - - - 63 - - - - 1823990 OTHR REG ASSET-N CST 187916 Reg Asset-WY Wind Test Energy Deferral WYU 213 - - - 213 - - - - 1823990 OTHR REG ASSET-N CST 187952 DEFERRED INTERVENER OTHER 0 - - - - - - - 0 1823990 OTHR REG ASSET-N CST 187956 CA DEFERRED INTERVENOR FUNDING OTHER 405 - - - - - - - 405 1823990 OTHR REG ASSET-N CST 187957 DEFERRED OR INDEPENDENT EVALUATOR FEES OTHER 41 - - - - - - - 41 1823990 OTHR REG ASSET-N CST 187958 ID Deferred Intervenor Funding IDU 40 - - - - - 40 - - 1823990 OTHR REG ASSET-N CST 187966 RegA - CA (CARE) Program - Recl to Liab OTHER 32 - - - - - - - 32 1823990 OTHR REG ASSET-N CST 187967 RegA - OR Asset Sale Gain-Balance Recl OTHER 2,845 - - - - - - - 2,845 1823990 OTHR REG ASSET-N CST 187968 Reg A - Insurance Reserves - Reclass OTHER 32,195 - - - - - - - 32,195 1823990 OTHR REG ASSET-N CST 187975 Reg Asset - CA ECAC OTHER (1,991) - - - - - - - (1,991) 1823990 OTHR REG ASSET-N CST 187989 Reg Asset - OR PCAM FY2021 OTHER 52,303 - - - - - - - 52,303 1823990 OTHR REG ASSET-N CST 189001 RegA-CA Fire Risk Mitigation (FRMMA) OTHER 383 - - - - - - - 383 1823990 OTHR REG ASSET-N CST 189002 RegA-CA Wildfire Mitigation Plan(WMPMA) OTHER 33,051 - - - - - - - 33,051 1823990 OTHR REG ASSET-N CST 189003 Contra RegA-CA Fire/Wildlife Mitigation OTHER (1,800) - - - - - - - (1,800) 1823990 OTHR REG ASSET-N CST 189004 RegA-CA Fire Hazard Prevention (FHPMA) OTHER 2,972 - - - - - - - 2,972 1823990 OTHR REG ASSET-N CST 189005 RegA-CA Wildfire/Natl Disaster (WNDRR) OTHER 83 - - - - - - - 83 1823990 OTHR REG ASSET-N CST 189006 RegA-CA Emerg Cust Protections (ECPMA) OTHER 6 - - - - - - - 6 1823990 OTHR REG ASSET-N CST 189011 Reg Asset-UT Wildland Fire Protection OTHER 4,831 - - - - - - - 4,831 1823990 OTHR REG ASSET-N CST 189016 Reg Asset-OR Wildfire Mitigation Acct OTHER 35,085 - - - - - - - 35,085 1823990 OTHR REG ASSET-N CST 189017 RegA-OR Wildfire – Damaged Asset NBV OR 1,812 - 1,812 - - - - - - 1823990 OTHR REG ASSET-N CST 189018 RegA-OR Wildfire Risk/Veg Mgmt (WMVM) OTHER 13,016 - - - - - - - 13,016 1823990 OTHR REG ASSET-N CST 189019 RegA-OR Wildfire WMVM 2022 OTHER 24,920 - - - - - - - 24,920 1823990 OTHR REG ASSET-N CST 189020 Contra RegA-OR Wildfire Mitigation OTHER (2,975) - - - - - - - (2,975) 1823990 OTHR REG ASSET-N CST 189029 RegA-Wildfire Mitigation - Recl to Curr OTHER (13,016) - - - - - - - (13,016) 1823990 OTHR REG ASSET-N CST 189506 Reg Asset - CA ECAC CY2022 OTHER 8,833 - - - - - - - 8,833 1823990 OTHR REG ASSET-N CST 189507 Contra Reg Asset - CA ECAC CY2022 OTHER (442) - - - - - - - (442) 1823990 OTHR REG ASSET-N CST 189529 RegA - CA Def Exc NPC - Recl to Liab OTHER 1,991 - - - - - - - 1,991 1823990 OTHR REG ASSET-N CST 189536 Reg Asset-ID ECAM CY 2021 OTHER 8,731 - - - - - - - 8,731 1823990 OTHR REG ASSET-N CST 189537 Reg Asset-ID ECAM CY 2022 OTHER 36,942 - - - - - - - 36,942 1823990 OTHR REG ASSET-N CST 189547 Contra Reg Asset - ID ECAM CY 2022 OTHER (1,841) - - - - - - - (1,841) 1823990 OTHR REG ASSET-N CST 189568 RegA - ID Def Exc NPC - Recl to Curr OTHER (29,206) - - - - - - - (29,206) 1823990 OTHR REG ASSET-N CST 189586 Reg Asset - OR PCAM FY2022 OTHER 96,146 - - - - - - - 96,146 1823990 OTHR REG ASSET-N CST 189587 Contra Reg Asset - OR PCAM FY2022 OTHER (31,067) - - - - - - - (31,067) 1823990 OTHR REG ASSET-N CST 189598 RegA - OR Def Exc NPC - Recl to Curr OTHER (9,807) - - - - - - - (9,807) 1823990 OTHR REG ASSET-N CST 189610 Reg Asset - UT EBA CY2020 OTHER 1,971 - - - - - - - 1,971 1823990 OTHR REG ASSET-N CST 189611 Reg Asset - UT EBA CY2021 OTHER 37,665 - - - - - - - 37,665 1823990 OTHR REG ASSET-N CST 189612 Reg Asset - UT EBA CY2022 OTHER 178,675 - - - - - - - 178,675 1823990 OTHR REG ASSET-N CST 189621 Contra Reg Asset - UT EBA CY2021 OTHER (651) - - - - - - - (651) 1823990 OTHR REG ASSET-N CST 189622 Contra Reg Asset - UT EBA CY2022 OTHER (8,934) - - - - - - - (8,934) 1823990 OTHR REG ASSET-N CST 189638 RegA - UT Def Exc NPC - Recl to Curr OTHER (123,856) - - - - - - - (123,856) 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 (19,303) - - - - - - - (19,303) 1823990 OTHR REG ASSET-N CST 189649 RegA - WA Def Exc NPC - Recl to Liab OTHER 83,141 - - - - - - - 83,141 1823990 OTHR REG ASSET-N CST 189651 Reg Asset - WY ECAM CY2021 OTHER 12,499 - - - - - - - 12,499 1823990 OTHR REG ASSET-N CST 189652 Reg Asset - WY ECAM CY2022 OTHER 78,684 - - - - - - - 78,684 1823990 OTHR REG ASSET-N CST 189661 Contra Reg Asset - WY ECAM CY2021 OTHER (2,788) - - - - - - - (2,788) 1823990 OTHR REG ASSET-N CST 189662 Contra Reg Asset - WY ECAM CY2022 OTHER (3,909) - - - - - - - (3,909) 1823990 OTHR REG ASSET-N CST 189688 RegA - WY Def Exc NPC - Recl to Curr OTHER (47,098) - - - - - - - (47,098) 1823990 OTHR REG ASSET-N CST 610000 Blank OTHER 43 - - - - - - - 43 1823990 OTHR REG ASSET-N CST 610099 Blank OTHER 67 - - - - - - - 67 1823990 OTHR REG ASSET-N CST 701010 LABOR COSTS SETTLED TO CAPITAL OTHER (110) - - - - - - - (110) 1823990 Total 793,852 28 2,375 530 17,101 11,305 10,625 1 751,887 1823999 REGULATORY ASST-OTH 186011 DSM Reg Asset - Accruals - CA OTHER 273 - - - - - - - 273 1823999 REGULATORY ASST-OTH 186015 DSM Reg Asset - Balancing Acct - CA OTHER (201) - - - - - - - (201) 1823999 REGULATORY ASST-OTH 186021 DSM Reg Asset - Accruals - ID OTHER 276 - - - - - - - 276 1823999 REGULATORY ASST-OTH 186025 DSM Reg Asset - Balancing Acct - ID OTHER (1,486) - - - - - - - (1,486) 1823999 REGULATORY ASST-OTH 186035 DSM Reg Asset - Balancing Acct - OR OTHER 479 - - - - - - - 479 1823999 REGULATORY ASST-OTH 186041 DSM Reg Asset - Accruals - UT OTHER 3,480 - - - - - - - 3,480 1823999 REGULATORY ASST-OTH 186045 DSM Reg Asset - Balancing Acct - UT OTHER (53,341) - - - - - - - (53,341) 1823999 REGULATORY ASST-OTH 186051 DSM Reg Asset - Accruals - WA OTHER 1,368 - - - - - - - 1,368 1823999 REGULATORY ASST-OTH 186055 DSM Reg Asset - Balancing Acct - WA OTHER (4,737) - - - - - - - (4,737) 1823999 REGULATORY ASST-OTH 186061 DSM Reg Asset - Accruals - WY OTHER 241 - - - - - - - 241 1823999 REGULATORY ASST-OTH 186065 DSM Reg Asset - Balancing Acct - WY OTHER (1,265) - - - - - - - (1,265) 1823999 REGULATORY ASST-OTH 186071 DSM Reg Asset - Accruals - WY Cat 1 OTHER 89 - - - - - - - 89 1823999 REGULATORY ASST-OTH 186075 DSM Reg Asset-Balancing Acct-WY Cat 1 OTHER 1,808 - - - - - - - 1,808 1823999 REGULATORY ASST-OTH 186081 DSM Reg Asset - Accruals - WY Cat 2 OTHER 48 - - - - - - - 48 1823999 REGULATORY ASST-OTH 186085 DSM Reg Asset-Balancing Acct-WY Cat 2 OTHER (3,253) - - - - - - - (3,253) 1823999 Total (56,220) - - - - - - - (56,220) Grand Total 1,504,011 12,894 135,587 31,704 114,423 204,660 35,473 165 969,106 B17.DEPRECIATION RESERVE Depreciation Reserve (Actuals) Year End: 12/2022Allocation 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 RIGHTSSG (29,144) (433) (7,788) (2,295) (4,053) (12,915) (1,649) (11) - 1080000 AC PR DPR EL PL SR 3103000 WATER RIGHTSSG (14,473) (215) (3,868) (1,140) (2,013) (6,414) (819) (6) - 1080000 AC PR DPR EL PL SR 3110000 STRUCTURES AND IMPROVEMENTSSG(621,018) (9,225) (165,957) (48,898) (86,354) (275,209) (35,134) (241) - 1080000 AC PR DPR EL PL SR 3120000 BOILER PLANT EQUIPMENTSG(2,354,141) (34,968) (629,107) (185,360) (327,349) (1,043,256) (133,187) (914) - 1080000 AC PR DPR EL PL SR 3140000 TURBOGENERATOR UNITSSG(511,466) (7,597) (136,681) (40,272) (71,121) (226,660) (28,936) (199) - 1080000 AC PR DPR EL PL SR 3150000 ACCESSORY ELECTRIC EQUIPMENTSG(266,297) (3,956) (71,164) (20,968) (37,029) (118,012) (15,066) (103) - 1080000 AC PR DPR EL PL SR 3157000 ACCESSORY ELECTRIC EQUIP-SUPV & ALARMSG(36) (1) (10) (3) (5) (16) (2) (0) - 1080000 AC PR DPR EL PL SR 3160000 MISCELLANEOUS POWER PLANT EQUIPMENTSG(16,796) (249) (4,489) (1,323) (2,336) (7,443) (950) (7) - 1080000 AC PR DPR EL PL SR 3302000 LAND RIGHTSSG-P (4,147) (62) (1,108) (327) (577) (1,838) (235) (2) - 1080000 AC PR DPR EL PL SR 3302000 LAND RIGHTSSG-U (185) (3) (49) (15) (26) (82) (10) (0) - 1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTSSG-P (1) (0) (0) (0) (0) (0) (0) (0) - 1080000 AC PR DPR EL PL SR 3303000 WATER RIGHTSSG-U (109) (2) (29) (9) (15) (48) (6) (0) - 1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTSSG-P (290) (4) (77) (23) (40) (129) (16) (0) - 1080000 AC PR DPR EL PL SR 3304000 FLOOD RIGHTSSG-U (90) (1) (24) (7) (13) (40) (5) (0) - 1080000 AC PR DPR EL PL SR 3305000 LAND RIGHTS - FISH/WILDLIFESG-P (165) (2) (44) (13) (23) (73) (9) (0) - 1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVESG-P (7) (0) (2) (1) (1) (3) (0) (0) - 1080000 AC PR DPR EL PL SR 3310000 STRUCTURES AND IMPROVESG-U (5,896) (88) (1,576) (464) (820) (2,613) (334) (2) - 1080000 AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTIONSG-P (26,474) (393) (7,075) (2,085) (3,681) (11,732) (1,498) (10) - 1080000 AC PR DPR EL PL SR 3311000 STRUCTURES AND IMPROVE-PRODUCTIONSG-U (2,940) (44) (786) (232) (409) (1,303) (166) (1) - 1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFESG-P (31,858) (473) (8,514) (2,508) (4,430) (14,118) (1,802) (12) - 1080000 AC PR DPR EL PL SR 3312000 STRUCTURES AND IMPROVE-FISH/WILDLIFESG-U (291) (4) (78) (23) (40) (129) (16) (0) - 1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATIONSG-P (7,307) (109) (1,953) (575) (1,016) (3,238) (413) (3) - 1080000 AC PR DPR EL PL SR 3313000 STRUCTURES AND IMPROVE-RECREATIONSG-U (1,211) (18) (324) (95) (168) (536) (68) (0) - 1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-P (1,799) (27) (481) (142) (250) (797) (102) (1) - 1080000 AC PR DPR EL PL SR 3320000 "RESERVOIRS, DAMS & WATERWAYS"SG-U (19,880) (295) (5,313) (1,565) (2,764) (8,810) (1,125) (8) - 1080000 AC PR DPR EL PL SR 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-P (181,354) (2,694) (48,464) (14,279) (25,218) (80,368) (10,260) (70) - 1080000 AC PR DPR EL PL SR 3321000 "RESERVOIRS, DAMS, & WTRWYS-PRODUCTION"SG-U (39,817) (591) (10,640) (3,135) (5,537) (17,645) (2,253) (15) - 1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIFSG-P (6,205) (92) (1,658) (489) (863) (2,750) (351) (2) - 1080000 AC PR DPR EL PL SR 3322000 "RESERVOIRS, DAMS, & WTRWYS-FISH/WILDLIFSG-U (319) (5) (85) (25) (44) (141) (18) (0) - 1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-P (82) (1) (22) (6) (11) (36) (5) (0) - 1080000 AC PR DPR EL PL SR 3323000 "RESERVOIRS, DAMS, & WTRWYS-RECREATION"SG-U (50) (1) (13) (4) (7) (22) (3) (0) - 1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS, TURB & GENERATORS"SG-P (37,890) (563) (10,126) (2,983) (5,269) (16,791) (2,144) (15) - 1080000 AC PR DPR EL PL SR 3330000 "WATER WHEELS, TURB & GENERATORS"SG-U (24,172) (359) (6,459) (1,903) (3,361) (10,712) (1,368) (9) - 1080000 AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENTSG-P (22,072) (328) (5,898) (1,738) (3,069) (9,781) (1,249) (9) - 1080000 AC PR DPR EL PL SR 3340000 ACCESSORY ELECTRIC EQUIPMENTSG-U (8,113) (121) (2,168) (639) (1,128) (3,595) (459) (3) - 1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARMSG-P (1,461) (22) (390) (115) (203) (647) (83) (1) - 1080000 AC PR DPR EL PL SR 3347000 ACCESSORY ELECT EQUIP - SUPV & ALARMSG-U (20) (0) (5) (2) (3) (9) (1) (0) - 1080000 AC PR DPR EL PL SR 3350000 MISC POWER PLANT EQUIPSG-U (130) (2) (35) (10) (18) (58) (7) (0) - 1080000 AC PR DPR EL PL SR 3351000 MISC POWER PLANT EQUIP - PRODUCTIONSG-P (1,311) (19) (350) (103) (182) (581) (74) (1) - 1080000 AC PR DPR EL PL SR 3360000 "ROADS, RAILROADS & BRIDGES"SG-P (8,540) (127) (2,282) (672) (1,187) (3,784) (483) (3) - 1080000 AC PR DPR EL PL SR 3360000 "ROADS, RAILROADS & BRIDGES"SG-U (1,379) (20) (369) (109) (192) (611) (78) (1) - 1080000 AC PR DPR EL PL SR 3402000 LAND RIGHTSSG 1,092 16 292 86 152 484 62 0 - 1080000 AC PR DPR EL PL SR 3403000 WATER RIGHTS - OTHER PRODUCTIONSG(0) (0) (0) (0) (0) (0) (0) (0) - 1080000 AC PR DPR EL PL SR 3410000 STRUCTURES & IMPROVEMENTSOR(0) - (0) - - - - - - 1080000 AC PR DPR EL PL SR 3410000 STRUCTURES & IMPROVEMENTSSG(33,773) (502) (9,025) (2,659) (4,696) (14,967) (1,911) (13) - 1080000 AC PR DPR EL PL SR 3410000 STRUCTURES & IMPROVEMENTSUT(6) - - - - (6) - - - 1080000 AC PR DPR EL PL SR 3420000 "FUEL HOLDERS,PRODUCERS, ACCES"SG (4,893) (73) (1,308) (385) (680) (2,168) (277) (2) - 1080000 AC PR DPR EL PL SR 3430000 PRIME MOVERSSG (215,896) (3,207) (57,695) (16,999) (30,021) (95,676) (12,214) (84) - 1080000 AC PR DPR EL PL SR 3440000 GENERATORSSG (111,089) (1,650) (29,687) (8,747) (15,447) (49,230) (6,285) (43) - 1080000 AC PR DPR EL PL SR 3440000 GENERATORSUT (23) - - - - (23) - - - 1080000 AC PR DPR EL PL SR 3450000 ACCESSORY ELECTRIC EQUIPMENTSG(30,832) (458) (8,239) (2,428) (4,287) (13,663) (1,744) (12) - 1080000 AC PR DPR EL PL SR 3450000 ACCESSORY ELECTRIC EQUIPMENTUT(6) - - - - (6) - - - 1080000 AC PR DPR EL PL SR 3460000 MISCELLANEOUS PWR PLANT EQUIPSG(2,935) (44) (784) (231) (408) (1,301) (166) (1) - 1080000 AC PR DPR EL PL SR 3502000 LAND RIGHTSSG (49,821) (740) (13,314) (3,923) (6,928) (22,079) (2,819) (19) - 1080000 AC PR DPR EL PL SR 3520000 STRUCTURES & IMPROVEMENTSSG(62,916) (935) (16,813) (4,954) (8,749) (27,882) (3,559) (24) - 1080000 AC PR DPR EL PL SR 3530000 STATION EQUIPMENTSG (559,850) (8,316) (149,611) (44,081) (77,849) (248,102) (31,674) (217) - 1080000 AC PR DPR EL PL SR 3534000 STATION EQUIPMENT, STEP-UP TRANSFORMERSSG(45,137) (670) (12,062) (3,554) (6,276) (20,003) (2,554) (18) - 1080000 AC PR DPR EL PL SR 3537000 STATION EQUIPMENT-SUPERVISORY & ALARMSG(6,504) (97) (1,738) (512) (904) (2,882) (368) (3) - 1080000 AC PR DPR EL PL SR 3540000 TOWERS AND FIXTURESSG(411,883) (6,118) (110,069) (32,431) (57,273) (182,529) (23,302) (160) - 1080000 AC PR DPR EL PL SR 3550000 POLES AND FIXTURESSG (449,399) (6,675) (120,095) (35,385) (62,490) (199,155) (25,425) (175) - 1080000 AC PR DPR EL PL SR 3560000 OVERHEAD CONDUCTORS & DEVICESSG(552,443) (8,206) (147,632) (43,498) (76,819) (244,819) (31,255) (215) - 1080000 AC PR DPR EL PL SR 3570000 UNDERGROUND CONDUITSG(1,424) (21) (381) (112) (198) (631) (81) (1) - 1080000 AC PR DPR EL PL SR 3580000 UNDERGROUND CONDUCTORS & DEVICESSG(3,478) (52) (929) (274) (484) (1,541) (197) (1) - 1080000 AC PR DPR EL PL SR 3590000 ROADS AND TRAILSSG (5,392) (80) (1,441) (425) (750) (2,389) (305) (2) - 1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTSCA (787) (787) - - - - - - - 1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTSIDU (520) - - - - - (520) - - 1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTSOR (2,497) - (2,497) - - - - - - 1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTSUT (3,338) - - - - (3,338) - - - 1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTSWA (212) - - (212) - - - - - 1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTSWYP (1,584) - - - (1,584) - - - - 1080000 AC PR DPR EL PL SR 3602000 LAND RIGHTSWYU (1,112) - - - (1,112) - - - - 1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTSCA(1,694) (1,694) - - - - - - - 1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTSIDU(945) - - - - - (945) - - 1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTSOR(9,586) - (9,586) - - - - - - 1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTSUT(16,433) - - - - (16,433) - - - 1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTSWA(1,542) - - (1,542) - - - - - 1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTSWYP(4,541) - - - (4,541) - - - - 1080000 AC PR DPR EL PL SR 3610000 STRUCTURES & IMPROVEMENTSWYU(928) - - - (928) - - - - 1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENTCA (10,879) (10,879) - - - - - - - 1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENTIDU (12,539) - - - - - (12,539) - - 1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENTOR (102,773) - (102,773) - - - - - - 1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENTUT (159,967) - - - - (159,967) - - - 1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENTWA (28,505) - - (28,505) - - - - - 1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENTWYP (45,939) - - - (45,939) - - - - 1080000 AC PR DPR EL PL SR 3620000 STATION EQUIPMENTWYU (4,443) - - - (4,443) - - - - 1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMCA(134) (134) - - - - - - - 1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMIDU(171) - - - - - (171) - - 1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMOR(1,513) - (1,513) - - - - - - 1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMUT(2,064) - - - - (2,064) - - - Depreciation Reserve (Actuals) Year End: 12/2022Allocation 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 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWA(493) - - (493) - - - - - 1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWYP(845) - - - (845) - - - - 1080000 AC PR DPR EL PL SR 3627000 STATION EQUIPMENT-SUPERVISORY & ALARMWYU(44) - - - (44) - - - - 1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"CA (43,557) (43,557) - - - - - - - 1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"IDU (50,566) - - - - - (50,566) - - 1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"OR (265,920) - (265,920) - - - - - - 1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"UT (174,876) - - - - (174,876) - - - 1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"WA (79,568) - - (79,568) - - - - - 1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"WYP (76,282) - - - (76,282) - - - - 1080000 AC PR DPR EL PL SR 3640000 "POLES, TOWERS AND FIXTURES"WYU (16,775) - - - (16,775) - - - - 1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICESCA(22,060) (22,060) - - - - - - - 1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICESIDU(17,293) - - - - - (17,293) - - 1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICESOR(142,931) - (142,931) - - - - - - 1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICESUT(89,117) - - - - (89,117) - - - 1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICESWA(39,132) - - (39,132) - - - - - 1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICESWYP(45,751) - - - (45,751) - - - - 1080000 AC PR DPR EL PL SR 3650000 OVERHEAD CONDUCTORS & DEVICESWYU(6,157) - - - (6,157) - - - - 1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUITCA(13,173) (13,173) - - - - - - - 1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUITIDU(4,875) - - - - - (4,875) - - 1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUITOR(51,080) - (51,080) - - - - - - 1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUITUT(92,339) - - - - (92,339) - - - 1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUITWA(11,752) - - (11,752) - - - - - 1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUITWYP(12,020) - - - (12,020) - - - - 1080000 AC PR DPR EL PL SR 3660000 UNDERGROUND CONDUITWYU(3,226) - - - (3,226) - - - - 1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICESCA(13,707) (13,707) - - - - - - - 1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICESIDU(13,587) - - - - - (13,587) - - 1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICESOR(100,942) - (100,942) - - - - - - 1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICESUT(216,936) - - - - (216,936) - - - 1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICESWA(14,504) - - (14,504) - - - - - 1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICESWYP(26,472) - - - (26,472) - - - - 1080000 AC PR DPR EL PL SR 3670000 UNDERGROUND CONDUCTORS & DEVICESWYU(14,780) - - - (14,780) - - - - 1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERSCA (30,535) (30,535) - - - - - - - 1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERSIDU (35,303) - - - - - (35,303) - - 1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERSOR (261,431) - (261,431) - - - - - - 1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERSUT (176,630) - - - - (176,630) - - - 1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERSWA (67,780) - - (67,780) - - - - - 1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERSWYP (50,876) - - - (50,876) - - - - 1080000 AC PR DPR EL PL SR 3680000 LINE TRANSFORMERSWYU (8,046) - - - (8,046) - - - - 1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEADCA (4,323) (4,323) - - - - - - - 1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEADIDU (5,064) - - - - - (5,064) - - 1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEADOR (48,553) - (48,553) - - - - - - 1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEADUT (42,788) - - - - (42,788) - - - 1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEADWA (10,240) - - (10,240) - - - - - 1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEADWYP (7,861) - - - (7,861) - - - - 1080000 AC PR DPR EL PL SR 3691000 SERVICES - OVERHEADWYU (1,297) - - - (1,297) - - - - 1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUNDCA(9,267) (9,267) - - - - - - - 1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUNDIDU(14,896) - - - - - (14,896) - - 1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUNDOR(105,153) - (105,153) - - - - - - 1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUNDUT(83,636) - - - - (83,636) - - - 1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUNDWA(24,821) - - (24,821) - - - - - 1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUNDWYP(21,887) - - - (21,887) - - - - 1080000 AC PR DPR EL PL SR 3692000 SERVICES - UNDERGROUNDWYU(6,326) - - - (6,326) - - - - 1080000 AC PR DPR EL PL SR 3700000 METERS CA (2,088) (2,088) - - - - - - - 1080000 AC PR DPR EL PL SR 3700000 METERS IDU (1,937) - - - - - (1,937) - - 1080000 AC PR DPR EL PL SR 3700000 METERS OR (27,903) - (27,903) - - - - - - 1080000 AC PR DPR EL PL SR 3700000 METERS UT (54,252) - - - - (54,252) - - - 1080000 AC PR DPR EL PL SR 3700000 METERS WA (8,821) - - (8,821) - - - - - 1080000 AC PR DPR EL PL SR 3700000 METERS WYP (8,706) - - - (8,706) - - - - 1080000 AC PR DPR EL PL SR 3700000 METERS WYU (1,766) - - - (1,766) - - - - 1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISESCA(254) (254) - - - - - - - 1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISESIDU(130) - - - - - (130) - - 1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISESOR(2,152) - (2,152) - - - - - - 1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISESUT(3,413) - - - - (3,413) - - - 1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISESWA(431) - - (431) - - - - - 1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISESWYP(842) - - - (842) - - - - 1080000 AC PR DPR EL PL SR 3710000 INSTALL ON CUSTOMERS PREMISESWYU(143) - - - (143) - - - - 1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMSCA(401) (401) - - - - - - - 1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMSIDU(485) - - - - - (485) - - 1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMSOR(12,395) - (12,395) - - - - - - 1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMSUT(13,587) - - - - (13,587) - - - 1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMSWA(1,843) - - (1,843) - - - - - 1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMSWYP(4,135) - - - (4,135) - - - - 1080000 AC PR DPR EL PL SR 3730000 STREET LIGHTING & SIGNAL SYSTEMSWYU(1,306) - - - (1,306) - - - - 1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTSIDU (3) - - - - - (3) - - 1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTSOR (0) - (0) - - - - - - 1080000 AC PR DPR EL PL SR 3892000 LAND RIGHTSSG (0) (0) (0) (0) (0) (0) (0) (0) - 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(617) - - - - - - 1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSSG(90) (1) (24) (7) (13) (40) (5) (0) - 1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSUT(302) - - - - (302) - - - 1080000 AC PR DPR EL PL SR 3960700 TWO-AXLE DIGGER/DERRICK LINE TRUCKSWYU(116) - - - (116) - - - - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVCA(479) (479) - - - - - - - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVIDU(1,300) - - - - - (1,300) - - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVOR(6,377) - (6,377) - - - - - - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVSG(691) (10) (185) (54) (96) (306) (39) (0) - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVSO(657) (15) (182) (50) (85) (288) (36) (0) - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVUT(5,934) - - - - (5,934) - - - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVWA(1,850) - - (1,850) - - - - - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVWYP(1,788) - - - (1,788) - - - - 1080000 AC PR DPR EL PL SR 3960800 "AERIAL LIFT P.B. TRUCKS, ABOVE 16000#GVWYU(339) - - - (339) - - - - 1080000 AC PR DPR EL PL SR 3961000 CRANES OR (280) - (280) - - - - - - 1080000 AC PR DPR EL PL SR 3961000 CRANES SG (1,457) (22) (389) (115) (203) (646) (82) (1) - 1080000 AC PR DPR EL PL SR 3961000 CRANES UT (24) - - - - (24) - - - 1080000 AC PR DPR EL PL SR 3961000 CRANES WYP (12) - - - (12) - - - - 1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGEROR(497) - (497) - - - - - - 1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERSG(10,836) (161) (2,896) (853) (1,507) (4,802) (613) (4) - 1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERSO(569) (13) (158) (44) (74) (249) (31) (0) - 1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERUT(918) - - - - (918) - - - 1080000 AC PR DPR EL PL SR 3961100 HEAVY CONSTRUCTION EQUIP, PRODUCT DIGGERWYP(221) - - - (221) - - - - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSCA(556) (556) - - - - - - - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSIDU(1,285) - - - - - (1,285) - - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSOR(5,585) - (5,585) - - - - - - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSSG(208) (3) (56) (16) (29) (92) (12) (0) - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSSO(399) (9) (111) (31) (52) (175) (22) (0) - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSUT(7,249) - - - - (7,249) - - - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSWA(1,264) - - (1,264) - - - - - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSWYP(1,421) - - - (1,421) - - - - 1080000 AC PR DPR EL PL SR 3961200 THREE-AXLE DIGGER/DERRICK LINE TRUCKSWYU(259) - - - (259) - - - - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRCA(328) (328) - - - - - - - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRIDU(650) - - - - - (650) - - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWROR(1,533) - (1,533) - - - - - - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRSE(138) (2) (35) (10) (21) (61) (9) (0) - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRSG(2,854) (42) (763) (225) (397) (1,265) (161) (1) - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRSO(226) (5) (63) (17) (29) (99) (13) (0) - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRUT(2,757) - - - - (2,757) - - - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRWA(414) - - (414) - - - - - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRWYP(776) - - - (776) - - - - 1080000 AC PR DPR EL PL SR 3961300 SNOWCATS, BACKHOES, TRENCHERS, SNOWBLOWRWYU(216) - - - (216) - - - - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTCA(2,000) (2,000) - - - - - - - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTCN(1,835) (42) (569) (123) (131) (893) (78) - - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTIDU(6,063) - - - - - (6,063) - - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTOR(21,575) - (21,575) - - - - - - Depreciation Reserve (Actuals) Year End: 12/2022Allocation 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 3970000 COMMUNICATION EQUIPMENTSE(152) (2) (38) (11) (24) (67) (9) (0) - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTSG(80,310) (1,193) (21,461) (6,323) (11,167) (35,590) (4,544) (31) - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTSO(39,230) (894) (10,873) (3,012) (5,096) (17,173) (2,173) (11) - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTUT(27,679) - - - - (27,679) - - - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTWA(5,116) - - (5,116) - - - - - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTWYP(10,656) - - - (10,656) - - - - 1080000 AC PR DPR EL PL SR 3970000 COMMUNICATION EQUIPMENTWYU(2,872) - - - (2,872) - - - - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTCA(275) (275) - - - - - - - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTIDU(282) - - - - - (282) - - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTOR(2,085) - (2,085) - - - - - - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTSE (78) (1) (20) (6) (12) (35) (5) (0) - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTSG(3,454) (51) (923) (272) (480) (1,530) (195) (1) - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTSO(142) (3) (39) (11) (18) (62) (8) (0) - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTUT(1,810) - - - - (1,810) - - - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTWA(441) - - (441) - - - - - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTWYP(565) - - - (565) - - - - 1080000 AC PR DPR EL PL SR 3972000 MOBILE RADIO EQUIPMENTWYU(101) - - - (101) - - - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTCA(33) (33) - - - - - - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTCN(46) (1) (14) (3) (3) (22) (2) - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTIDU(40) - - - - - (40) - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTOR(658) - (658) - - - - - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTSE(3) (0) (1) (0) (1) (1) (0) (0) - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTSG(1,575) (23) (421) (124) (219) (698) (89) (1) - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTSO(1,348) (31) (374) (104) (175) (590) (75) (0) - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTUT(694) - - - - (694) - - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTWA(104) - - (104) - - - - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTWYP(97) - - - (97) - - - - 1080000 AC PR DPR EL PL SR 3980000 MISCELLANEOUS EQUIPMENTWYU(14) - - - (14) - - - - 1080000 Total (10,600,439) (266,555) (3,114,555) (871,747) (1,393,989) (4,370,295) (580,570) (2,728) - 1083000 AC PR DPR-REMOVAL 288351 REG LIAB - STEAM DECOMM - IDIDU(1,562) - - - - - (1,562) - - 1083000 AC PR DPR-REMOVAL 288353 REG LIAB - STEAM DECOMM - UTUT(34,107) - - - - (34,107) - - - 1083000 AC PR DPR-REMOVAL 288355 REG LIAB - STEAM DECOMM - WYWYP(8,503) - - - (8,503) - - - - 1083000 AC PR DPR-REMOVAL 288365 Reg Liab - Steam Decomm - WAWA(7,139) - - (7,139) - - - - - 1083000 Total (51,312) - - (7,139) (8,503) (34,107) (1,562) - - 1085000 AC PR DPR-ACCRUAL 145129 BUILDINGS - ACCUMULATED DEPRECIATION-NONSO685 16 190 53 89 300 38 0 - 1085000 AC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONINGSG-P (4,908) (73) (1,312) (386) (682) (2,175) (278) (2) - 1085000 AC PR DPR-ACCRUAL 145135 ACCUM DEPR-HYDRO DECOMMISSIONINGSG-U (710) (11) (190) (56) (99) (315) (40) (0) - 1085000 AC PR DPR-ACCRUAL 145139 PRODUCTION PLANT-ACCUM DEPRECIATIONSG18,953 282 5,065 1,492 2,636 8,399 1,072 7 - 1085000 AC PR DPR-ACCRUAL 145149 TRANSMISSION PLANT ACCUMULATED DEPR NON-SG 2,801 42 748 221 389 1,241 158 1 - 1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATIONCA1,372 1,372 - - - - - - - 1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATIONIDU27 - - - - - 27 - - 1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATIONOR769 - 769 - - - - - - 1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATIONUT1,614 - - - - 1,614 - - - 1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATIONWA213 - - 213 - - - - - 1085000 AC PR DPR-ACCRUAL 145169 DISTRIBUTION - ACCUMULATED DEPRECIATIONWYU294 - - - 294 - - - - 1085000 Total 21,110 1,627 5,271 1,536 2,626 9,065 978 6 - Grand Total (10,630,640) (264,927) (3,109,284) (877,350) (1,399,866) (4,395,338) (581,154) (2,722) - B18.AMORTIZATION RESERVE Amortization Reserve (Actuals) Year End: 12/2022 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 (997) - - - - - (997) - - 1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG (6,520) (97) (1,742) (513) (907) (2,889) (369) (3) - 1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-P (44,341) (659) (11,849) (3,491) (6,166) (19,650) (2,509) (17) - 1110000 AC PR AMR EL PT SR 3020000 FRANCHISES AND CONSENTS SG-U (6,644) (99) (1,776) (523) (924) (2,944) (376) (3) - 1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT OR (135) - (135) - - - - - - 1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT SG (18,338) (272) (4,901) (1,444) (2,550) (8,127) (1,037) (7) - 1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT UT (154) - - - - (154) - - - 1110000 AC PR AMR EL PT SR 3031040 INTANGIBLE PLANT WYP (261) - - - (261) - - - - 1110000 AC PR AMR EL PT SR 3031050 REGIONAL CONST MGMT SYS SO (11,164) (254) (3,094) (857) (1,450) (4,887) (618) (3) - 1110000 AC PR AMR EL PT SR 3031080 FUEL MGMT SYSTEM SO (3,293) (75) (913) (253) (428) (1,441) (182) (1) - 1110000 AC PR AMR EL PT SR 3031230 AFPR - AUTOMATED FACILITY POINT RECORDSSO (4,410) (100) (1,222) (339) (573) (1,930) (244) (1) - 1110000 AC PR AMR EL PT SR 3031680 CADOPS - COMPUTER-ASSISTED DISTRIBUTIONSO (14,984) (341) (4,153) (1,150) (1,946) (6,559) (830) (4) - 1110000 AC PR AMR EL PT SR 3031830 CUSTOMER SERVICE SYSTEM CN (134,819) (3,070) (41,831) (9,042) (9,597) (65,583) (5,696) - - 1110000 AC PR AMR EL PT SR 3032040 SAP SO (167,243) (3,811) (46,351) (12,839) (21,725) (73,209) (9,263) (46) - 1110000 AC PR AMR EL PT SR 3032130 NODAL PRICING SOFTWARE SG (1,103) (16) (295) (87) (153) (489) (62) (0) - 1110000 AC PR AMR EL PT SR 3032140 ESM-IRP SO (917) (21) (254) (70) (119) (401) (51) (0) - 1110000 AC PR AMR EL PT SR 3032150 CELONIS SO (1,577) (36) (437) (121) (205) (690) (87) (0) - 1110000 AC PR AMR EL PT SR 3032160 ARCOS SO (825) (19) (229) (63) (107) (361) (46) (0) - 1110000 AC PR AMR EL PT SR 3032170 AZURE B2C - IDENTITY MGT SO (369) (8) (102) (28) (48) (162) (20) (0) - 1110000 AC PR AMR EL PT SR 3032180 IAM - SCHEDULING/TAGGING SYSTEM SO (284) (6) (79) (22) (37) (125) (16) (0) - 1110000 AC PR AMR EL PT SR 3032190 1110000/3032190 SO (1,394) (32) (386) (107) (181) (610) (77) (0) - 1110000 AC PR AMR EL PT SR 3032200 ITOA SO (889) (20) (246) (68) (115) (389) (49) (0) - 1110000 AC PR AMR EL PT SR 3032210 FACILITY INSPECTION REPORTING SYS SO (311) (7) (86) (24) (40) (136) (17) (0) - 1110000 AC PR AMR EL PT SR 3032270 ENTERPRISE DATA WAREHOUSE SO (5,877) (134) (1,629) (451) (763) (2,573) (325) (2) - 1110000 AC PR AMR EL PT SR 3032330 FIELDNET PRO METER READING SYST -HRP REPSO (2,908) (66) (806) (223) (378) (1,273) (161) (1) - 1110000 AC PR AMR EL PT SR 3032340 FACILITY INSPECTION REPORTING SYSTEM SO (2,020) (46) (560) (155) (262) (884) (112) (1) - 1110000 AC PR AMR EL PT SR 3032360 2002 GRID NET POWER COST MODELING SO (8,999) (205) (2,494) (691) (1,169) (3,939) (498) (2) - 1110000 AC PR AMR EL PT SR 3032450 MID OFFICE IMPROVEMENT PROJECT SO (10,568) (241) (2,929) (811) (1,373) (4,626) (585) (3) - 1110000 AC PR AMR EL PT SR 3032510 OPERATIONS MAPPING SYSTEM SO (10,386) (237) (2,879) (797) (1,349) (4,547) (575) (3) - 1110000 AC PR AMR EL PT SR 3032530 POLE ATTACHMENT MGMT SYSTEM SO (1,904) (43) (528) (146) (247) (833) (105) (1) - 1110000 AC PR AMR EL PT SR 3032590 SUBSTATION/CIRCUIT HISTORY OF OPERATIONSSO (2,416) (55) (670) (185) (314) (1,058) (134) (1) - 1110000 AC PR AMR EL PT SR 3032600 SINGLE PERSON SCHEDULING SO (13,294) (303) (3,684) (1,021) (1,727) (5,819) (736) (4) - 1110000 AC PR AMR EL PT SR 3032640 TIBCO SOFTWARE SO (6,591) (150) (1,827) (506) (856) (2,885) (365) (2) - 1110000 AC PR AMR EL PT SR 3032680 TRANSMISSION WHOLESALE BILLING SYSTEMSG (1,600) (24) (427) (126) (222) (709) (90) (1) - 1110000 AC PR AMR EL PT SR 3032690 UTILITY INTERNATIONAL FORECASTING MODELSO (2,841) (65) (787) (218) (369) (1,244) (157) (1) - 1110000 AC PR AMR EL PT SR 3032710 ROUGE RIVER HYDRO INTANGIBLES SG (107) (2) (29) (8) (15) (47) (6) (0) - 1110000 AC PR AMR EL PT SR 3032740 GADSBY INTANGIBLE ASSETS SG (16) (0) (4) (1) (2) (7) (1) (0) - 1110000 AC PR AMR EL PT SR 3032760 SWIFT 2 IMPROVEMENTS SG (7,925) (118) (2,118) (624) (1,102) (3,512) (448) (3) - 1110000 AC PR AMR EL PT SR 3032770 NORTH UMPQUA - SETTLEMENT AGREEMENTSG (271) (4) (73) (21) (38) (120) (15) (0) - 1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG (73) (1) (20) (6) (10) (32) (4) (0) - 1110000 AC PR AMR EL PT SR 3032780 BEAR RIVER-SETTLEMENT AGREEMENT SG-U (13) (0) (4) (1) (2) (6) (1) (0) - 1110000 AC PR AMR EL PT SR 3032830 VCPRO - VISUALCOMPUSETPRO XEROX CUST STMSO (2,629) (60) (729) (202) (342) (1,151) (146) (1) - 1110000 AC PR AMR EL PT SR 3032860 WEB SOFTWARE SO (9,124) (208) (2,529) (700) (1,185) (3,994) (505) (2) - 1110000 AC PR AMR EL PT SR 3032900 IDAHO TRANSMISSION CUSTOMER-OWNED ASSETSSG (4,047) (60) (1,081) (319) (563) (1,793) (229) (2) - 1110000 AC PR AMR EL PT SR 3032990 P8DM - FILENET P8 DOCUMENT MANAGEMENT (ESO (6,552) (149) (1,816) (503) (851) (2,868) (363) (2) - 1110000 AC PR AMR EL PT SR 3033090 STEAM PLANT INTANGIBLE ASSETS SG (35,340) (525) (9,444) (2,783) (4,914) (15,661) (1,999) (14) - 1110000 AC PR AMR EL PT SR 3033190 ITRON METER READING SOFTWARE CN (5,868) (134) (1,821) (394) (418) (2,855) (248) - - 1110000 AC PR AMR EL PT SR 3033210 ARCFM SOFTWARE SO (3,978) (91) (1,103) (305) (517) (1,742) (220) (1) - 1110000 AC PR AMR EL PT SR 3033220 MONARCH EMS/SCADA SO (20,224) (461) (5,605) (1,553) (2,627) (8,853) (1,120) (6) - 1110000 AC PR AMR EL PT SR 3033240 IEE - Itron Enterprise Addition CN (4,225) (96) (1,311) (283) (301) (2,055) (178) - - 1110000 AC PR AMR EL PT SR 3033250 AMI Metering Software CN (22,379) (510) (6,944) (1,501) (1,593) (10,886) (945) - - 1110000 AC PR AMR EL PT SR 3033260 Big Data & Analytics SO (4,276) (97) (1,185) (328) (555) (1,872) (237) (1) - 1110000 AC PR AMR EL PT SR 3033270 CES - Customer Experience System CN (4,218) (96) (1,309) (283) (300) (2,052) (178) - - 1110000 AC PR AMR EL PT SR 3033280 MAPAPPS - Mapping Systems Application SO (2,412) (55) (668) (185) (313) (1,056) (134) (1) - 1110000 AC PR AMR EL PT SR 3033290 CUSTOMER CONTACTS CN (1,266) (29) (393) (85) (90) (616) (53) - - 1110000 AC PR AMR EL PT SR 3033300 SECID - CUST SECURE WEB LOGIN CN (1,085) (25) (337) (73) (77) (528) (46) - - 1110000 AC PR AMR EL PT SR 3033310 C&T - ENERGY TRADING SYSTEM SO (18,958) (432) (5,254) (1,455) (2,463) (8,299) (1,050) (5) - 1110000 AC PR AMR EL PT SR 3033320 CAS - CONTROL AREA SCHEDULING (TRANSM)SG (10,048) (149) (2,685) (791) (1,397) (4,453) (568) (4) - 1110000 AC PR AMR EL PT SR 3033380 GAS PLANT INTANGIBLES SG (863) (13) (231) (68) (120) (382) (49) (0) - 1110000 AC PR AMR EL PT SR 3033390 CYME GATEWAY SO (923) (21) (256) (71) (120) (404) (51) (0) - 1110000 AC PR AMR EL PT SR 3033410 M365 SO (1,145) (26) (317) (88) (149) (501) (63) (0) - 1110000 AC PR AMR EL PT SR 3033420 SUBSTATION RELIABILITY SOFTWARE SO (131) (3) (36) (10) (17) (57) (7) (0) - 1110000 AC PR AMR EL PT SR 3033430 DEPLOY DISTRIBUTION MGMT SYSTEM SO (285) (7) (79) (22) (37) (125) (16) (0) - 1110000 AC PR AMR EL PT SR 3033440 DISTRIBUTION ENGINEERING COSTS SO (185) (4) (51) (14) (24) (81) (10) (0) - 1110000 AC PR AMR EL PT SR 3033450 MAXIMO SO (812) (19) (225) (62) (106) (356) (45) (0) - 1110000 AC PR AMR EL PT SR 3033460 AURORA SO (143) (3) (40) (11) (19) (63) (8) (0) - 1110000 AC PR AMR EL PT SR 3033470 AUGMENTED REALITY SO (92) (2) (26) (7) (12) (40) (5) (0) - 1110000 AC PR AMR EL PT SR 3033480 CXP CN (38) (1) (12) (3) (3) (18) (2) - - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS CA (8) (8) - - - - - - - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS IDU (13) - - - - - (13) - - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS OR (9) - (9) - - - - - - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SE (5) (0) (1) (0) (1) (2) (0) (0) - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SG (27,740) (412) (7,413) (2,184) (3,857) (12,293) (1,569) (11) - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS SO (1,145) (26) (317) (88) (149) (501) (63) (0) - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS UT (6) - - - - (6) - - - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS WA (15) - - (15) - - - - - 1110000 AC PR AMR EL PT SR 3034900 MISC - MISCELLANEOUS WYP (247) - - - (247) - - - - 1110000 AC PR AMR EL PT SR 3035320 HYDRO PLANT INTANGIBLES SG (983) (15) (263) (77) (137) (436) (56) (0) - 1110000 AC PR AMR EL PT SR 3035320 HYDRO PLANT INTANGIBLES SG-P (138) (2) (37) (11) (19) (61) (8) (0) - 1110000 AC PR AMR EL PT SR 3035322 ACD–Call Center Automated Call Distribut CN (4,132) (94) (1,282) (277) (294) (2,010) (175) - - 1110000 AC PR AMR EL PT SR 3035330 OATI-OASIS INTERFACE SO (1,312) (30) (363) (101) (170) (574) (73) (0) - 1110000 AC PR AMR EL PT SR 3316000 STRUCTURES - LEASE IMPROVEMENTS SG-P (3,608) (54) (964) (284) (502) (1,599) (204) (1) - 1110000 AC PR AMR EL PT SR 3456000 Electric Equipment - Leasehold Improveme OR (57) - (57) - - - - - - 1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR CA (506) (506) - - - - - - - 1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR IDU (334) - - - - - (334) - - 1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR OR (4,991) - (4,991) - - - - - - 1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR SO (1,337) (30) (371) (103) (174) (585) (74) (0) - 1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR UT (33) - - - - (33) - - - 1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WA (2,000) - - (2,000) - - - - - 1110000 AC PR AMR EL PT SR 3901000 LEASEHOLD IMPROVEMENTS-OFFICE STR WYP (4,554) - - - (4,554) - - - - 1110000 Total (713,199) (15,091) (203,099) (54,275) (86,947) (315,712) (37,914) (161) - Grand Total (713,199) (15,091) (203,099) (54,275) (86,947) (315,712) (37,914) (161) - B19.D.I.T. BALANCE AND I.T.C Deferred Income Tax Balance (Actuals)Year End: 12/2022 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 201 201 - - - - - - - 1900000 ACM DEF INCM TAXES 287062 DTA 705.347 - ID - Protected PP&E ARAM IDU 1,042 - - - - - 1,042 - - 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 (0) - - - - (0) - - - 1900000 ACM DEF INCM TAXES 287065 DTA 705.350 - WA - Protected PP&E ARAM WA 2,355 - - 2,355 - - - - - 1900000 ACM DEF INCM TAXES 287066 DTA 705.351 - WY - Protected PP&E ARAM WYU 5,081 - - - 5,081 - - - - 1900000 Total 8,680 201 0 2,355 5,081 (0) 1,042 - - 1901000 ACCUM DEF INC TAX 286945 DTA 715.295 RL-OR Fly Ash OTHER 418 - - - - - - - 418 1901000 ACCUM DEF INC TAX 287045 DTA 610.155 RL - WA-Plant Closure Cost WA 667 - - 667 - - - - - 1901000 ACCUM DEF INC TAX 287047 DTA 610.150 RL-Bridger Acc Dep&Reclm-OROR 1,790 - 1,790 - - - - - - 1901000 ACCUM DEF INC TAX 287048 DTA 705.425 RL-Bridger Accel Depr- WA WA 1,254 - - 1,254 - - - - - 1901000 ACCUM DEF INC TAX 287049 DTA 705.352 RL-Klamath Dams Removal-CACA 64 64 - - - - - - - 1901000 ACCUM DEF INC TAX 287051 DTA 705.340 RL-Income Tax Deferral-CA OTHER 75 - - - - - - - 75 1901000 ACCUM DEF INC TAX 287055 DTA 705.344 RL-Income Tax Deferral-WA OTHER 1,845 - - - - - - - 1,845 1901000 ACCUM DEF INC TAX 287056 DTA 705.345 RL-Income Tax Deferral-WY OTHER 368 - - - - - - - 368 1901000 ACCUM DEF INC TAX 287067 DTA 505.450 PMI Accrued Payroll Taxes SE 0 0 0 0 0 0 0 0 - 1901000 ACCUM DEF INC TAX 287111 DTA 705.287 RL - Prot PP&E EDIT - CA CA 7,662 7,662 - - - - - - - 1901000 ACCUM DEF INC TAX 287112 DTA 705.288 RL - Prot PP&E EDIT - ID IDU 19,581 - - - - - 19,581 - - 1901000 ACCUM DEF INC TAX 287113 DTA 705.289 RL - Prot PP&E EDIT - OR OR 85,454 - 85,454 - - - - - - 1901000 ACCUM DEF INC TAX 287114 DTA 705.290 RL - Prot PP&E EDIT - WA WA 18,900 - - 18,900 - - - - - 1901000 ACCUM DEF INC TAX 287115 DTA 705.291 RL - Prot PP&E EDIT - WY WYP 48,485 - - - 48,485 - - - - 1901000 ACCUM DEF INC TAX 287116 DTA 705.292 RL - Prot PP&E EDIT - UT UT 151,624 - - - - 151,624 - - - 1901000 ACCUM DEF INC TAX 287121 DTA 705.294 RL-NonProt PP&E EDIT-CA CA 34 34 - - - - - - - 1901000 ACCUM DEF INC TAX 287124 DTA 705.296 RL-NonProt PP&E EDIT-WA WA 3,867 - - 3,867 - - - - - 1901000 ACCUM DEF INC TAX 287125 DTA 705.297 RL-NonProt PP&E EDIT-WY WYP 5,428 - - - 5,428 - - - - 1901000 ACCUM DEF INC TAX 287173 DTA 415.942 RL-Steam Decomm-WA WA 1,755 - - 1,755 - - - - - 1901000 ACCUM DEF INC TAX 287174 DTA 705.410 RL-Cholla Decomm-CA CA (18) (18) - - - - - - - 1901000 ACCUM DEF INC TAX 287175 DTA 705.411 RL-Cholla Decomm-ID IDU 598 - - - - - 598 - - 1901000 ACCUM DEF INC TAX 287176 DTA 705.412 RL-Cholla Decomm-OR OR 1,960 - 1,960 - - - - - - 1901000 ACCUM DEF INC TAX 287177 DTA 705.413 RL-Cholla Decomm-UT UT 4,523 - - - - 4,523 - - - 1901000 ACCUM DEF INC TAX 287178 DTA 705.414 RL-Cholla Decomm-WY WYP 60 - - - 60 - - - - 1901000 ACCUM DEF INC TAX 287191 DTA 705.280 RL Excess Def Inc Taxes CA CA 9 9 - - - - - - - 1901000 ACCUM DEF INC TAX 287195 DTA 705.284 RL Excess Def Inc Taxes WA WA 196 - - 196 - - - - - 1901000 ACCUM DEF INC TAX 287198 DTA 320.279 FAS 158 Post-Retirement SO 8,683 198 2,407 667 1,128 3,801 481 2 - 1901000 ACCUM DEF INC TAX 287199 DTA 220.101 Bad Debt BADDEBT (41) (1) (18) (5) (2) (14) (1) - - 1901000 ACCUM DEF INC TAX 287200 DTA 705.267 RL-WA Decoup Mech OTHER 871 - - - - - - - 871 1901000 ACCUM DEF INC TAX 287206 DTA 415.710 RL-WA Accel Depr WA 4,283 - - 4,283 - - - - - 1901000 ACCUM DEF INC TAX 287209 DTA 705.266 RL-Energy Savings Assist-CA OTHER 8 - - - - - - - 8 1901000 ACCUM DEF INC TAX 287210 DTA 505.115 - Sales & Use Tax Audit Exp OTHER 260 - - - - - - - 260 1901000 ACCUM DEF INC TAX 287211 DTA 425.226 - Deferred Revenue Other OTHER 122 - - - - - - - 122 1901000 ACCUM DEF INC TAX 287212 DTA 705.245-RL-OR Dir Acc 5 yr Opt Out OTHER 1,282 - - - - - - - 1,282 1901000 ACCUM DEF INC TAX 287214 DTA 910.245 - Contra Rec Joint Owners SO 6 0 2 0 1 3 0 0 - 1901000 ACCUM DEF INC TAX 287216 DTA 605.715 Trapper Mine Contract Oblig SE 2,684 39 679 200 418 1,180 167 1 - 1901000 ACCUM DEF INC TAX 287219 DTA 715.810 Chehalis Mitigation Oblig SG 58 1 15 5 8 26 3 0 - 1901000 ACCUM DEF INC TAX 287220 DTA 720.560 Pension Liab UMWA Withdraw SE 28,304 409 7,157 2,108 4,410 12,446 1,763 11 - 1901000 ACCUM DEF INC TAX 287225 DTA 605.103 ARO/Reg Diff - Trojan - WA WA 44 - - 44 - - - - - 1901000 ACCUM DEF INC TAX 287227 DTA 705.531 RL UT Solar Feed-in Tar - NC OTHER 3,014 - - - - - - - 3,014 1901000 ACCUM DEF INC TAX 287231 DTA 705.519 RL WA Def NPC - Noncurrent OTHER 0 - - - - - - - 0 1901000 ACCUM DEF INC TAX 287233 DTA 705.515 RL OR Def NPC - Noncurrent OTHER 989 - - - - - - - 989 1901000 ACCUM DEF INC TAX 287235 DTA 705.511 RL CA Def NPC - Noncurrent OTHER 489 - - - - - - - 489 1901000 ACCUM DEF INC TAX 287238 DTA 705.420 RL - CA GHG Allowance Rev OTHER 1,931 - - - - - - - 1,931 1901000 ACCUM DEF INC TAX 287252 DTA 705.263 Reg Lia - Sale of REC's-WA OTHER 29 - - - - - - - 29 1901000 ACCUM DEF INC TAX 287253 DTA 705.400 Reg Lia - OR Inj & Dam Reser OR 901 - 901 - - - - - - 1901000 ACCUM DEF INC TAX 287254 DTA 705.450 Reg Lia - CA Property Ins Re CA (328) (328) - - - - - - - 1901000 ACCUM DEF INC TAX 287256 DTA 705.452 Reg Lia - WA Property Ins Re WA (124) - - (124) - - - - - 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 158 - - - - 158 - - - 1901000 ACCUM DEF INC TAX 287259 DTA 705.455 Reg Lia - WY Property Ins Re WYP 230 - - - 230 - - - - 1901000 ACCUM DEF INC TAX 287270 Valuation Allowance for DTA SO (22,481) (512) (6,230) (1,726) (2,920) (9,841) (1,245) (6) - 1901000 ACCUM DEF INC TAX 287271 DTA 705.336 RL - Sale of RECs - UT OTHER 256 - - - - - - - 256 1901000 ACCUM DEF INC TAX 287272 DTA 705.337 RL - Sale of RECs - WY OTHER 73 - - - - - - - 73 1901000 ACCUM DEF INC TAX 287274 DTA 705.261 Reg Liab-Sale of RECs-OR OTHER 127 - - - - - - - 127 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 7 127 37 78 221 31 0 - 1901000 ACCUM DEF INC TAX 287299 DTA 705.265 Reg Liab-OR Energy ConservatOTHER 1,745 - - - - - - - 1,745 1901000 ACCUM DEF INC TAX 287302 DTA-610.114 PMI EITF 04-06 PRE STRIPPINGSE 411 6 104 31 64 181 26 0 - 1901000 ACCUM DEF INC TAX 287304 DTA 610.146 OR REG ASSET/LIAB CONS OR (113) - (113) - - - - - - 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 1,632 37 452 125 212 714 90 0 - 1901000 ACCUM DEF INC TAX 287326 DTA 720.500 Severance Accrual - Cash Ba SO 746 17 207 57 97 326 41 0 - 1901000 ACCUM DEF INC TAX 287327 DTA 720.300 Pension/Retirement Accrual -SO 350 8 97 27 46 153 19 0 - 1901000 ACCUM DEF INC TAX 287332 DTA 505.600 Vacation Accrual-Cash Basis SO 7,149 163 1,981 549 929 3,130 396 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 892 13 238 70 124 395 50 0 - 1901000 ACCUM DEF INC TAX 287340 DTA 220.100 Bad Debts Allowance - Cash B BADDEBT 4,773 105 2,063 642 275 1,613 75 - - 1901000 ACCUM DEF INC TAX 287341 DTA 910.530 Injuries & Damages Accrual -SO 106,737 2,432 29,582 8,194 13,865 46,723 5,912 29 - 1901000 ACCUM DEF INC TAX 287370 DTA 425.215 Unearned Joint Use Pole Cont SNPD 891 36 240 56 87 426 46 - - 1901000 ACCUM DEF INC TAX 287371 DTA 930.100 Oregon BETC Credits SG 280 4 75 22 39 124 16 0 - 1901000 ACCUM DEF INC TAX 287389 DTA 610.145 RL - DSM OTHER 1,126 - - - - - - - 1,126 1901000 ACCUM DEF INC TAX 287414 DTA 505.700 RT BONUS SO 7 0 2 1 1 3 0 0 - 1901000 ACCUM DEF INC TAX 287415 DTA 205.200 M&S INV SNPD 365 15 98 23 36 175 19 - - 1901000 ACCUM DEF INC TAX 287417 DTA 605.710 ACCRUED FINAL RECLAMATIONOTHER 493 - - - - - - - 493 1901000 ACCUM DEF INC TAX 287418 DTA 705.240 Calif Alt. Rate for Energy P OTHER 8 - - - - - - - 8 1901000 ACCUM DEF INC TAX 287430 DTA 505.125 Accrued Royalties SE 3,802 55 961 283 592 1,672 237 2 - 1901000 ACCUM DEF INC TAX 287437 DTA Net Operating Loss Carryforwrd-State SO 67,521 1,539 18,713 5,184 8,771 29,557 3,740 18 - 1901000 ACCUM DEF INC TAX 287441 DTA 605.100 Trojan Decom Cost-Regulatory TROJD 1,218 18 322 95 173 539 70 0 - 1901000 ACCUM DEF INC TAX 287449 DTA Federal Detriment of State NOL SO (14,223) (324) (3,942) (1,092) (1,848) (6,226) (788) (4) - 1901000 ACCUM DEF INC TAX 287473 DTA 705.270 Reg Liab OTHER 402 - - - - - - - 402 1901000 ACCUM DEF INC TAX 287474 DTA 705.271 Reg Liab OTHER 136 - - - - - - - 136 1901000 ACCUM DEF INC TAX 287475 DTA 705.272 Reg Liab OTHER 40 - - - - - - - 40 1901000 ACCUM DEF INC TAX 287476 DTA 705.273 Reg Liab OTHER 1,323 - - - - - - - 1,323 1901000 ACCUM DEF INC TAX 287477 DTA 705.274 Reg Liab OTHER 45 - - - - - - - 45 1901000 ACCUM DEF INC TAX 287478 DTA 705.275 Reg Liab OTHER 152 - - - - - - - 152 1901000 ACCUM DEF INC TAX 287482 DTA 205.025 PMI Fuel Cost Adjustment SE 217 3 55 16 34 96 14 0 - 1901000 ACCUM DEF INC TAX 287486 DTA 415.926 RL-Depreciation Decrease-OR OTHER 686 - - - - - - - 686 1901000 ACCUM DEF INC TAX 287681 DTL 920.110 BRIDGER EXTRACTION TAXES PAYSE 1,533 22 388 114 239 674 95 1 - 1901000 ACCUM DEF INC TAX 287706 DTL 610.100 COAL MINE DEVT PMI SE (506) (7) (128) (38) (79) (222) (31) (0) - 1901000 ACCUM DEF INC TAX 287720 DTL 610.100 PMI DEV'T COST AMORT SE (9) (0) (2) (1) (1) (4) (1) (0) - 1901000 ACCUM DEF INC TAX 287722 DTL 505.510 PMI VAC ACCRUAL SE 112 2 28 8 17 49 7 0 - 1901000 ACCUM DEF INC TAX 287723 DTL 205.411 PMI SEC. 263A SE 219 3 55 16 34 96 14 0 - 1901000 ACCUM DEF INC TAX 287726 DTL PMI PP&E SE (4,726) (68) (1,195) (352) (736) (2,078) (294) (2) - 1901000 ACCUM DEF INC TAX 287735 DTL 910.905 PMI COST DEPLETION SE (153) (2) (39) (11) (24) (67) (10) (0) - 1901000 ACCUM DEF INC TAX 287937 DTA 505.601 PMI - Sick Leave Accrual SE 3 0 1 0 0 1 0 0 - 1901000 ACCUM DEF INC TAX 287938 DTA 205.205 Inventory Reserve - PMI SE 0 0 0 0 0 0 0 0 - 1901000 ACCUM DEF INC TAX 287970 DTL 415.815 Insurance Rec Accruals SO (61,703) (1,406) (17,101) (4,737) (8,015) (27,010) (3,417) (17) - 1901000 Total 513,195 10,235 127,425 41,420 72,275 215,226 27,986 40 18,588 2811000 AC DEF TAX-ACCL AM 287960 DTL 105.128 Accel Depr Pollution Cntrl F SG (134,155) (1,993) (35,851) (10,563) (18,655) (59,452) (7,590) (52) - 2811000 Total (134,155) (1,993) (35,851) (10,563) (18,655) (59,452) (7,590) (52) - 2820000 AC DEF INCTX-PROPT 287704 DTL 105.143/165 Basis Diff - Intangibles SNP (199) (4) (54) (15) (26) (90) (11) (0) - 2820000 Total (199) (4) (54) (15) (26) (90) (11) (0) - 2821000 AC DEF TAX-UTILITY 286605 DTL 105.136 PP&E DITBAL (384) (8) (94) (28) (56) (172) (22) (1) - 2821000 AC DEF TAX-UTILITY 287221 DTA 415.933 RL Contra-Carbon Decomm-ID IDU 384 - - - - - 384 - - 1 of 3 Deferred Income Tax Balance (Actuals)Year End: 12/2022 Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash Wyoming Utah Idaho FERC Other 2821000 AC DEF TAX-UTILITY 287222 DTA 415.934 RL Contra-Carbon Decomm-UTUT 8,386 - - - - 8,386 - - - 2821000 AC DEF TAX-UTILITY 287223 DTA 415.935 RL Contra-Carbon Decomm-WYWYP 2,091 - - - 2,091 - - - - 2821000 AC DEF TAX-UTILITY 287301 DTA 105.471 UT Klamath Relicensing OTHER (0) - - - - - - - (0) 2821000 AC DEF TAX-UTILITY 287605 DTL PP&E Powertax DITBAL (2,955,478) (64,592) (727,258) (213,337) (429,910) (1,326,576) (173,066) (6,111) - 2821000 AC DEF TAX-UTILITY 287607 DTL PMI PP&E SE (1,751) (25) (443) (130) (273) (770) (109) (1) - 2821000 AC DEF TAX-UTILITY 287766 DTL 610.100N Amort SO 3 0 1 0 0 1 0 0 - 2821000 AC DEF TAX-UTILITY 287771 DTL 110.205 SRC tax depletion SE 57 1 14 4 9 25 4 0 - 2821000 AC DEF TAX-UTILITY 287928 DTL 425.310 Hydro Relicensing Obligation OTHER (2,718) - - - - - - - (2,718) 2821000 Total (2,949,411) (64,625) (727,780) (213,491) (428,139) (1,319,106) (172,809) (6,113) (2,718) 2831000 AC DEF IN TX UTIL 286887 DTL 320.286 RA-Pension Settlement-OR OTHER (2,733) - - - - - - - (2,733) 2831000 AC DEF IN TX UTIL 286888 DTL 320.287 RA-Pension Settlement-UT OTHER (1,781) - - - - - - - (1,781) 2831000 AC DEF IN TX UTIL 286889 DTL 320.288 RA-Pension Settlement-WY WYU (1,262) - - - (1,262) - - - - 2831000 AC DEF IN TX UTIL 286890 DTL 415.100 RA - Equity Adv Group - WA OTHER (225) - - - - - - - (225) 2831000 AC DEF IN TX UTIL 286891 DTL 415.943-RA-COV19 Bill Assist Prg-OR OTHER (3,068) - - - - - - - (3,068) 2831000 AC DEF IN TX UTIL 286892 DTL 415.944-RA-COV19 Bill Assist Prg-WA OTHER (763) - - - - - - - (763) 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 (1,188) - - - - - - - (1,188) 2831000 AC DEF IN TX UTIL 286895 DTL 415.262 RA-Wildfire Mitigation-OR OTHER (17,222) - - - - - - - (17,222) 2831000 AC DEF IN TX UTIL 286896 DTL 415.734 RA-Cholla Unrec Plant-CA CA (995) (995) - - - - - - - 2831000 AC DEF IN TX UTIL 286898 DTL 415.736 RA-Cholla Unrec Plant-WY WYP (8,899) - - - (8,899) - - - - 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 (1,726) - - - - - - - (1,726) 2831000 AC DEF IN TX UTIL 286908 DTL 210.201 Property Tax GPS (3,392) (77) (940) (260) (441) (1,485) (188) (1) - 2831000 AC DEF IN TX UTIL 286909 DTL 720.815 Post-Retirement Asset SO (10,397) (237) (2,881) (798) (1,351) (4,551) (576) (3) - 2831000 AC DEF IN TX UTIL 286910 DTL 415.200 RA-OR Transp Elect PilotPgm OTHER (149) - - - - - - - (149) 2831000 AC DEF IN TX UTIL 286911 DTL 415.430 - RA-Transp Elect Pilot-CA OTHER 57 - - - - - - - 57 2831000 AC DEF IN TX UTIL 286912 DTL 415.431 - RA-Transp Elect Pilot-WA OTHER (195) - - - - - - - (195) 2831000 AC DEF IN TX UTIL 286913 DTL 415.720 RA-OR Community Solar OTHER (666) - - - - - - - (666) 2831000 AC DEF IN TX UTIL 286917 DTL 415.260 RA-Fire Risk Mitigation-CA OTHER (8,531) - - - - - - - (8,531) 2831000 AC DEF IN TX UTIL 286918 DTL 210.175 - Prepaid - FSA O&M - East SG (543) (8) (145) (43) (76) (241) (31) (0) - 2831000 AC DEF IN TX UTIL 286919 DTL 210.170 - Prepaid - FSA O&M - West SG (69) (1) (19) (5) (10) (31) (4) (0) - 2831000 AC DEF IN TX UTIL 286925 DTL 415.728 Contra RA-Cholla U4-OR OTHER 23 - - - - - - - 23 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 (322) - - - - - - - (322) 2831000 AC DEF IN TX UTIL 286929 DTL 415.841 RA-Emerg Svc Prgms-BS-CA OTHER 59 - - - - - - - 59 2831000 AC DEF IN TX UTIL 286930 DTL 415.426-RA-2020 GRC-AMI Meter-OR OTHER (2,792) - - - - - - - (2,792) 2831000 AC DEF IN TX UTIL 286933 DTL 415.645 RA-Oregon OCAT Expense DefOTHER 43 - - - - - - - 43 2831000 AC DEF IN TX UTIL 286934 DTL 415.842 RA-Arrearage Pymt Pgrm-CA OTHER (56) - - - - - - - (56) 2831000 AC DEF IN TX UTIL 286935 DTL 415.251 RA-LowCarbon Enrgy Stnds-WYOTHER (143) - - - - - - - (143) 2831000 AC DEF IN TX UTIL 286936 DTL 415.255 RA-Wind Test Enrgy Def - WY WYU (52) - - - (52) - - - - 2831000 AC DEF IN TX UTIL 286937 DTL 415.270 RA-ElectricVehChrg Infra-UT OTHER 1,240 - - - - - - - 1,240 2831000 AC DEF IN TX UTIL 286938 DTL 415.646 Reg Asset - OR Metro BIT OTHER (5) - - - - - - - (5) 2831000 AC DEF IN TX UTIL 286941 DTL 415.440 RA-Low Income Bill Disc-OR OTHER (97) - - - - - - - (97) 2831000 AC DEF IN TX UTIL 286942 DTL 415.441 RA-Utility Community AG-OR OTHER (21) - - - - - - - (21) 2831000 AC DEF IN TX UTIL 286943 DTL 415.263 RA-Wildfire DamagedAsset-OR OR (446) - (446) - - - - - - 2831000 AC DEF IN TX UTIL 286944 DTL 415.252-RA-Distrib System Plan - OR OTHER (245) - - - - - - - (245) 2831000 AC DEF IN TX UTIL 286946 DTL 415.264 RA-OR TB Flats OTHER (1,410) - - - - - - - (1,410) 2831000 AC DEF IN TX UTIL 286947 DTL 415.843 RA-Arrearage Pymt Prog-WA OTHER 58 - - - - - - - 58 2831000 AC DEF IN TX UTIL 286949 DTL 415.305 RA-Cedar Springs II-OR OTHER (75) - - - - - - - (75) 2831000 AC DEF IN TX UTIL 287569 DTL 720.800 FAS 158 Pension Liability SO (13,138) (299) (3,641) (1,009) (1,707) (5,751) (728) (4) - 2831000 AC DEF IN TX UTIL 287570 DTL 415.701 CA Deferred Intervenor Fundi OTHER (100) - - - - - - - (100) 2831000 AC DEF IN TX UTIL 287571 DTL 415.702 Reg Asset-Lake Side Liq. Dam WYU (166) - - - (166) - - - - 2831000 AC DEF IN TX UTIL 287576 DTL 430.110 REG ASSET RECLASS OTHER (1,126) - - - - - - - (1,126) 2831000 AC DEF IN TX UTIL 287590 DTL 415.840 Reg Asset - Deferred OR Ind OTHER (10) - - - - - - - (10) 2831000 AC DEF IN TX UTIL 287591 DTL 415.301 Environmental Clean-up Accrl WA 858 - - 858 - - - - - 2831000 AC DEF IN TX UTIL 287593 DTL 415.874 Deferred Net Power Costs-WY OTHER (20,772) - - - - - - - (20,772) 2831000 AC DEF IN TX UTIL 287596 DTL 415.892 Deferred Net Power Costs - I OTHER (10,777) - - - - - - - (10,777) 2831000 AC DEF IN TX UTIL 287597 DTL 415.703 Goodnoe Hills Liquidation Da WYP (57) - - - (57) - - - - 2831000 AC DEF IN TX UTIL 287601 DTL 415.677 RA Pref Stock Redemption WA OTHER (4) - - - - - - - (4) 2831000 AC DEF IN TX UTIL 287614 DTL 430.100 Weatherization OTHER (53,993) - - - - - - - (53,993) 2831000 AC DEF IN TX UTIL 287634 DTL 415.300 Environmental Clean-up Accru SO (28,047) (639) (7,773) (2,153) (3,643) (12,277) (1,553) (8) - 2831000 AC DEF IN TX UTIL 287640 DTL 415.680 Deferred Intervener Funding OTHER (745) - - - - - - - (745) 2831000 AC DEF IN TX UTIL 287647 DTL 425.100 IDAHO DEFERRED REGULATORY EXIDU (10) - - - - - (10) - - 2831000 AC DEF IN TX UTIL 287661 DTL 425.360 Hermiston Swap SG (573) (9) (153) (45) (80) (254) (32) (0) - 2831000 AC DEF IN TX UTIL 287662 DTL 210.100 Prepaid Taxes - OR PUC OR (361) - (361) - - - - - - 2831000 AC DEF IN TX UTIL 287664 DTL 210.120 Prepaid Taxes - UT PUC UT (833) - - - - (833) - - - 2831000 AC DEF IN TX UTIL 287665 DTL 210.130 Prepaid Taxes - ID PUC IDU (72) - - - - - (72) - - 2831000 AC DEF IN TX UTIL 287669 DTL 210.180 PRE MEM SO (171) (4) (47) (13) (22) (75) (9) (0) - 2831000 AC DEF IN TX UTIL 287675 DTL 740.100 Post Merger Loss-Reacq Debt SNP (588) (13) (158) (43) (76) (265) (33) (0) - 2831000 AC DEF IN TX UTIL 287685 DTL 425.380 Idaho Customer Balancing Acc OTHER (248) - - - - - - - (248) 2831000 AC DEF IN TX UTIL 287708 DTL 210.200 PREPAID PROPERTY TAXES GPS (6,023) (137) (1,669) (462) (782) (2,636) (334) (2) - 2831000 AC DEF IN TX UTIL 287738 DTL 320.270 Reg Asset FAS 158 Pension SO (64,078) (1,460) (17,759) (4,919) (8,324) (28,049) (3,549) (17) - 2831000 AC DEF IN TX UTIL 287739 DTL 320.280 Reg Asset FAS 158 Post-Ret SO 105 2 29 8 14 46 6 0 - 2831000 AC DEF IN TX UTIL 287770 DTL 120.205 TRAPPER MINE-EQUITY EARNINGSOTHER (1,020) - - - - - - - (1,020) 2831000 AC DEF IN TX UTIL 287781 DTL 415.870 Def CA OTHER (2,063) - - - - - - - (2,063) 2831000 AC DEF IN TX UTIL 287840 DTL 415.410 RA Energy West Mining SE (47,912) (692) (12,116) (3,569) (7,465) (21,068) (2,984) (19) - 2831000 AC DEF IN TX UTIL 287841 DTL 415.411 ContraRA DeerCreekAband CA CA 313 313 - - - - - - - 2831000 AC DEF IN TX UTIL 287842 DTL 415.412 ContraRA DeerCreekAband ID IDU 469 - - - - - 469 - - 2831000 AC DEF IN TX UTIL 287843 DTL 415.413 ContraRA DeerCreekAband OROR 1,132 - 1,132 - - - - - - 2831000 AC DEF IN TX UTIL 287845 DTL 415.415 ContraRA DeerCreekAband WAWA 1,052 - - 1,052 - - - - - 2831000 AC DEF IN TX UTIL 287846 DTL 415.416 ContraRA DeerCreekAband WYWYU 806 - - - 806 - - - - 2831000 AC DEF IN TX UTIL 287848 DTL 320.281 RA Post-Ret Settlement Loss SO (287) (7) (79) (22) (37) (125) (16) (0) - 2831000 AC DEF IN TX UTIL 287849 DTL 415.424 ContraRA DeerCreekAband SE 12,692 183 3,210 945 1,977 5,581 790 5 - 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 (8) - - - - - - - (8) 2831000 AC DEF IN TX UTIL 287860 DTL 415.855 Reg Asset-CA-Jan10 Storm CosOTHER (10) - - - - - - - (10) 2831000 AC DEF IN TX UTIL 287861 DTL 415.857 Reg Asset-ID-Def Overburden OTHER (113) - - - - - - - (113) 2831000 AC DEF IN TX UTIL 287868 DTL 415.858 Reg Asset-WY-Def Overburden WYP (278) - - - (278) - - - - 2831000 AC DEF IN TX UTIL 287871 DTL 415.866 Reg Asset-OR Solar Feed-In T OTHER (1,041) - - - - - - - (1,041) 2831000 AC DEF IN TX UTIL 287882 DTL 415.876 Deferred Net Power Costs-OR OTHER (28,860) - - - - - - - (28,860) 2831000 AC DEF IN TX UTIL 287888 DTL 415.882 Def of Excess RECs WA OTHER (113) - - - - - - - (113) 2831000 AC DEF IN TX UTIL 287896 DTL 415.875 Def Net Power Cost - UT OTHER (51,319) - - - - - - - (51,319) 2831000 AC DEF IN TX UTIL 287897 DTL 425.400 RA - UT Klamath Relicensing OTHER 0 - - - - - - - 0 2831000 AC DEF IN TX UTIL 287899 DTL 415.878 RA-UT Liq Damages UT (95) - - - - (95) - - - 2831000 AC DEF IN TX UTIL 287903 DTL 415.879 RA-Liq Damages N2-WY WYP (15) - - - (15) - - - - 2831000 AC DEF IN TX UTIL 287906 DTL 415.863 RA-UT Subscriber Solar Prog UT (459) - - - - (459) - - - 2831000 AC DEF IN TX UTIL 287907 DTL 210.185-Prepaid Aircraft Maint Cost SG (21) (0) (6) (2) (3) (9) (1) (0) - 2831000 AC DEF IN TX UTIL 287908 DTL 210.190 - Prepaid Water Rights SG (137) (2) (37) (11) (19) (61) (8) (0) - 2831000 AC DEF IN TX UTIL 287917 DTL 705.451 - RL - OR Property Ins Res OR (7,916) - (7,916) - - - - - - 2831000 AC DEF IN TX UTIL 287919 DTL 425.105 RA-OR Asset Sale Gain GB-NC OTHER (699) - - - - - - - (699) 2831000 AC DEF IN TX UTIL 287935 DTL 415.936 RA - Carbon Plt Decom/Inv SG (288) (4) (77) (23) (40) (128) (16) (0) - 2831000 AC DEF IN TX UTIL 287939 DTL 415.115 RA-UT STEP Pilot Program OTHER 2,803 - - - - - - - 2,803 2831000 AC DEF IN TX UTIL 287942 DTL 430.112 Reg Asset - Other - Balance OTHER (4,939) - - - - - - - (4,939) 2831000 AC DEF IN TX UTIL 287971 DTL 415.868 RA UT Solar Incentive Prog OTHER (2,803) - - - - - - - (2,803) 2831000 AC DEF IN TX UTIL 287975 DTL 415.655 RA - CA GHG Allowances OTHER (1,344) - - - - - - - (1,344) 2831000 AC DEF IN TX UTIL 287981 DTL 415.920 RA-Depreciation Increase-ID IDU (2,571) - - - - - (2,571) - - 2831000 AC DEF IN TX UTIL 287982 DTL 415.921 RA-Depreciation Increase-UT UT (268) - - - - (268) - - - 2831000 AC DEF IN TX UTIL 287983 DTL 415.922 RA-Depreciation Increase-WY WYP (924) - - - (924) - - - - 2831000 AC DEF IN TX UTIL 287985 DTL 415.924 RA-Carbon Unrec Plant - UT UT (2,415) - - - - (2,415) - - - 2831000 AC DEF IN TX UTIL 287994 DTL 415.929 RA-Carbon Decomm-CA CA (7) (7) - - - - - - - 2 of 3 Deferred Income Tax Balance (Actuals)Year End: 12/2022 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 287996 DTL 415.675 RA Pref Stock Redemption-UT OTHER (25) - - - - - - - (25) 2831000 AC DEF IN TX UTIL 287997 DTL 415.862 RA-CA Mobile Home Park ConvOTHER (51) - - - - - - - (51) 2831000 Total (404,132) (4,080) (51,853) (10,578) (32,831) (75,143) (11,449) (49) (218,150) Grand Total (2,966,022) (60,265) (688,112) (190,871) (402,294) (1,238,564) (162,831) (6,174) (202,280) 3 of 3 Investment Tax Credit Balance (Actuals) Year End: 12/2022Allocation Method - Factor 2020 Protocol(Allocated in Thousands) Primary Account Secondary Account Alloc Total Calif Oregon Wash WyomingUtah Idaho FERC Other 2551000 ACC DEF ITC - FED 285620 Accum Def ITC - Solar Arrays - 2013 SG (104) (2) (28) (8) (15) (46) (6) (0) - 2551000 ACC DEF ITC - FED 285621 Accum Def ITC - Solar Arrays - 2014 SG (71) (1) (19) (6) (10) (32) (4) (0) - 2551000 ACC DEF ITC - FED 285622 Accum Def ITC - Solar Battery UT (1,239) - - - - (1,239) - - - 2551000 ACC DEF ITC - FED 285623 Accum Def ITC - Solar Facility UT (904) - - - - (904) - - - 2551000 Total (2,319) (3) (47) (14) (24) (2,221) (10) (0) - 2552000 ACC DEF ITC-IDAHO 285612 Acc Def Idaho ITC-ID situs ATL IDU (21) - - - - - (21) - - 2552000 Total (21) - - - - - (21) - - Grand Total (2,339) (3) (47) (14) (24) (2,221) (31) (0) - 1 of 1 B20. CUSTOMER ADVANCES Customer Advances (Actuals) Year End: 12/2022Allocation 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 (5,407) - (5,407) - - - - - - 2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects SG (41,634) (618) (11,126) (3,278) (5,789) (18,450) (2,355) (16) - 2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects UT (130) - - - - (130) - - - 2520000 CUST ADV CONSTRUCT 210550 Payments Received Uncompleted Projects WA (65) - - (65) - - - - - 2520000 CUST ADV CONSTRUCT 210553 Transmission Payments Received - Capital SG (6,981) (104) (1,866) (550) (971) (3,094) (395) (3) - 2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE UT (24) - - - - (24) - - - 2520000 CUST ADV CONSTRUCT 210556 NET METER FEES-REFUNDABLE WA (4) - - (4) - - - - - 2520000 CUST ADV CONSTRUCT 285460 Transm Intercon Deposits - w/3rd Party SG (85,367) (1,268) (22,813) (6,722) (11,871) (37,831) (4,830) (33) - 2520000 Total (139,612) (1,990) (41,212) (10,619) (18,631) (59,529) (7,580) (52) - Grand Total (139,612) (1,990) (41,212) (10,619) (18,631) (59,529) (7,580) (52) - 1 of 1