20040608Final Order No 29518.pdf

Office of the Secretary
Service Date
June 8, 2004
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF
ACIFICORP DBA UTAH POWER & LIGHT
COMP ANY FOR A DEFERRED ACCOUNTING)
ORDER AND APPROVAL OF A SURCHARGE. )
IN THE MATTER OF THE APPLICATION
OF P ACIFICORP DBA UTAH POWER &
LIGHT COMPANY FOR APPROVAL OF
REDUCTIONS IN BONNEVILLE POWER
ADMINISTRATION REGIONAL EXCHANGECREDITS.
CASE NO. P AC-O3-
CASE NO. P AC-O4-
ORDER NO. 29518
The Commission in this Order approves a Stipulation and Supplemental Stipulation
offered as a proposed settlement of the rate issues presented in consolidated Case Nos. P AC-
03-5 and P AC-04-2. Parties to the Stipulation are PacifiCorp, the Idaho Irrigation Pumpers
Association, the City of Firth and Commission Staff. The Commission finds the settlement to be
fair, just and reasonable and in the public interest. The rate changes authorized to be effective on
June 8, 2004 result in an overall decrease in rates for the residential class of 1., a decrease for
general service customers of 10.8% and a decrease to irrigation customers of 0.3%. Only two
rate classes experience an increase, a 3.6% increase for 226 customers in Schedule 6A (General
Service-Large Power R&F) and a 2.9% increase for 4 customers in Schedule 8 (General
Service-High Voltage).
Case No. P AC-O3-5 - Background
On March 31 , 2003 , PacifiCorp dba Utah Power & Light Company (PacifiCorp;
Company) filed an Application with the Idaho Public Utilities Commission (Commission) for an
accounting Order allowing it to defer, for regulatory purposes, (a) excess costs incurred for
forward power purchases made during the summer of 2002, and (b) federal and state payments
made in 2002 resulting from Internal Revenue Service Income Tax Audits. Reference Idaho
Code ~ 61-524, System of Accounts.
On December 21 , 2003 , following an informal stay of proceedings, the Company
filed an amended Application with the Commission (a) removing its request for deferred
accounting authority for summer 2002 excess power purchase costs, (b) providing additional and
ORDER NO. 29518
amended information regarding 2002-2003 tax audit payments, and (c) requesting approval of a
16-month surcharge to collect the income tax audit-related payments and to recover a projected
under-collection in the present surcharge for recovery of authorized excess power costs.
Reference Order No. 29034, June 8, 2002.
PacifiCorp made additional federal and state income tax payments in 2002-2003 as a
result of Internal Revenue Service Income Tax Audits for tax years 1994 through 1998, in which
the IRS made its final determination of the adjustments to the Company s income tax
obligations.The payments attributable to PacifiCorp s regulated utility operations were
approximately $54 million of which $4 198 000 is attributable to Idaho operations. See
Application, Exhibit No.2 (revised). These IRS audit-related payments, the Company contends
are a legitimate cost of doing business as previously recognized by the Commission and it
requests approval of deferred regulatory treatment.
Deferred accounting treatment for regulatory purposes, PacifiCorp contends, is an
appropriate, just and reasonable means of providing the Company an opportunity to recover the
federal and state IRS audit-related income tax payments. PacifiCorp proposes to account for the
federal and state income tax payments, for regulatory purposes, in the following manner: income
tax payments will be credited to Account 409, Income Taxes, thereby decreasing the recorded
income tax expense, and debiting Account 182.399, Regulatory Assets.
PacifiCorp is currently recovering excess power supply costs with charges found in
Electric Service Schedule 93 which will expire on June 8, 2004. In its amended Application the
Company requests that Schedule 93 be extended to collect the income tax audit-related payments
described above and to address under-collection of $200 000 in excess power costs currently
being recovered under Schedule 93. The Company requests that the proposed Schedule 93 rates
be effective June 8, 2004 upon the expiration of the present Schedule 93 rates. PacifiCorp
proposed Schedule 93 includes the projected under-collection of power costs in addition to the
requested collection of income tax audit-related payments. If approved, the power costs under-
collection of approximately $200 000 will be revised based on current actual data prior to
implementation of proposed Schedule 93. The deferred amounts collected through the surcharge
will not include a carrYing charge.
The proposed Schedule 93 is designed to recover from tariff customers, on a uniform
percentage basis of revenue from each rate schedule, the deferred amounts over a period of
ORDER NO. 29518
approximately 16 months. Proposed Schedule 93 would be applied to customers' bills for
electric usage commencing June 8, 2004. For residential customers, the implementation of
proposed Schedule 93 would result in a price reduction from current prices averaging 3.3%.
Excluding special contracts, commercial and industrial customers would see a price reduction
averaging 3.5%. Irrigation customers would see a price reduction averaging 3.6%. The overall
effect on Idaho tariff customers would be a price reduction from current levels averaging 3.5%.
If the current surcharge is allowed to expire as scheduled on June 08, 2004, a rate decrease of
approximately 5% from current levels will result. The price changes set out in the Company
P AC-03-5 Application, the Company notes, do not reflect any impact of reductions to the
levels of BP A credits that are expected to occur in 2004.
On February 4, 2004, the Commission issued Notices of Original and Amended
Application, Modified Procedure and Intervention Deadline in Case No. P AC-03-5. Parties
requesting and granted intervention were the Idaho Irrigation Pumpers Association, Inc. (Order
No. 29438) and the City of Firth (Order No. 29439). Included in the Commission s February 4th
Notice was a public notice that Commission Staff had apprised the Commission of its intent to
hold public workshops in this matter and to engage in subsequent settlement discussions with the
Company and other parties of record. Reference IDAPA 31.01.01.271-279.
On March 23 , 2004, the Commission issued Notices of Public Workshop and
Comment/Protest Deadline in Case No. PAC-03-5. Public workshops were held on April 21
2004 in Preston, Idaho and on April 22, 2004 in Rexburg, Idaho. The purpose of the workshops
was to give customers the opportunity to hear from Commission Staff regarding the Company
Application and to ask questions of Staff and Company representatives. The deadline for filing
written comments was April 30, 2004. Comments were filed by Commission Staff and a number
of the Company s customers. All customers except one oppose the tax audit expense surcharge.
Staff in its comments noted that in conjunction with the public workshop held in
Rexburg on April 22, Staff met with PacifiCorp, the Idaho Irrigation Pumpers Association and
the City of Firth (parties to the case) to discuss possible settlement of the issues. IDAP
31.01.01.272. Staff summarized the issues and stated that given the numerous rate and credit
changes either scheduled or proposed with an effective date of June 8, 2004, Staff believes a
comprehensive settlement can be reached that will resolve the issues and result in a single rate
change in 2004. In addition to determining the appropriate amount and timing of additional tax
ORDER NO. 29518
expense incurred in 2002 and 2003 that should be subject to recovery, a small change in the Rate
Mitigation Adjustment (RMA) and a PCS true-up increment reflecting over or under recovery of
power supply costs during the 2002-2004 surcharge period should be included. These changes
were agreed to by Stipulation of the parties and approved by the Commission in Case No. P AC-
02-1 (Order No. 29034) originally establishing the Power Cost Surcharge. Staff also noted
that the Company filed an application on April 21 , 2004, Case No. PAC-04-, to reduce BPA
regional exchange credits. The credit reduction reflects both the annual change in BP A credits
and the recovery of a negative credit balance booked in 2003/2004.
Case No. PAC-O4-2 - Background
On April 21 , 2004, PacifiCorp filed an Application with the Commission for approval
of reductions in the Bonneville Power Administration regional exchange credits. The proposed
revisions to the Company s Electric Service Schedule 34 will revise the kilowatt hour credit
adjustment for all qualifying kilowatt hours of residential and/or farm use.
As a Northwest regional utility, PacifiCorp is entitled to participate in the Residential
Exchange Program (REP) that extends the benefits of the Columbia River federal power system
to residential and small farm consumers served by investor-owned utilities in the region. Section
5c of the Northwest Power Act, 16 U.C. ~ 839(c). The REP is administered by the Bonneville
Power Administration (BP A). In 2000, BP A offered the region s investor-owned utilities the
option of entering into a settlement of the REP (REP Settlement) in lieu of the traditional REP.
All the regions ' investor-owned utilities , including PacifiCorp, entered into the REP Settlement.
Upon initiation of the REP program, and as required by the REP Settlement, the
Company established balancing accounts, tracking the differences in the program credits
provided to the Company s customers and the monetary payments received from BP A pursuant
to the REP Settlement. As of September 2003, the Idaho balancing accounting showed a deficit
of$5.7 million. PacifiCorp has paid out $5.7 million more in benefits to its Idaho residential and
small farm customers than it has received from BP
Following discussions with the Commission Staff, the Idaho Irrigation Pumpers
Association, and irrigation customers, the Company decided to seek Commission authorization
to correct the deficit in the BP A balancing account in a manner that would ease the customer
impact of elimination of the deficit. PacifiCorp proposes to recover the negative balance over a
three-year period by reducing the BPA credit by $1.9 million or one-third of the $5.7 million. In
ORDER NO. 29518
addition, the credit is being reduced so that the annual credit actually received from BP
matches the annual credit passed on to Idaho residential and small farm customers. This reduces
the credit by an additional $597 000 per year. The proposed annual reduction for three years
would therefore total $2 496 000. Additional adjustments to the BP A credit may be necessary in
order to achieve the targeted zero balance in the BP A balancing account by September 30, 2006.
PacifiCorp in its P AC-04-2 filing requests that the proposed reduction to the
Schedule 34 BP credit be effective on June 8, 2004. The Company requests that the
Commission enter an Order authorizing the reduction of the Schedule 34 BP A credit by an
annual amount of $2 496 000 for a three-year period, in order to eliminate the $5.7 million
deficit currently reflected in the Company s balancing account and to align the annual credit
received from BP with the annual credit passed on to Idaho residential and small farm
customers.
On May 5, 2004, the Commission issued Order No. 29489 and Notices of Application
and Modified Procedure in Case No. PAC-04-2. The Commission consolidated the PAC-
04-2 case with Case No. P AC-03-5 and established a comment deadline of May 20, 2004.
The Commission s Order and Notice contained the following language
PacifiCorp in its Application moves to consolidate its filing in Case
No. P AC-04-2 with the currently pending PacifiCorp Case No. P AC-03-
5. The Company s PAC-03-5 filing is a Company request to recover
additional federal and state tax payments made pursuant to IRS audit. A
consolidation of the two cases would allow implementation of the net effect
of the two referenced dockets at the same time.
Original and Supplemental Stipulations - Case Nos. P AC-O3-5 and P AC-O4-
On May 12, 2004, original and supplemental Stipulations in Case Nos. P AC-03-
and P AC-04-2 were submitted by PacifiCorp, Commission Staff, Idaho Irrigation Pumpers
Association and the City of Firth, all of the active parties in the proceedings. Reference IDAP
31.01.01.272-274. The Stipulations present a comprehensive settlement of the issues and
proposed rate changes presented in the two dockets. Those rate changes (for a proposed June 8
2004 effective date) include:
1. A proposed surcharge to recover tax audit assessment payments made by
PacifiCorp in 2002 and 2003;
2. A proposed reduction in the BP A exchange credit; and
ORDER NO. 29518
3. Other rate changes scheduled to occur on June 8 including the expiration
of the Power Cost Surcharge (PCS), a small change in the Rate
Mitigation Adjustment (RMA), and a PCS true-up increment. These
changes were approved by the Commission in Case No. PAC-02-
Order No. 29034, issued June 7, 2002.
The material terms of the Stipulation in Case No. P AC-03-5 are as follows:
8. PacifiCorp shall be allowed to defer for regulatory purposes, and recover
through a surcharge as described below, $4 198 000 for the income tax audit
payments made in 2002 and 2003 for the audit years 1994-1998.
9. PacifiCorp shall be allowed to implement a surcharge (the "Surcharge
designed to recover approximately $4 379 018 ($4 198 000 related to audit
payments discussed above plus $181 018 from undercollection of the excess
power costs allowed by the Commission in Case No. PAC-02-1) over the
period beginning June 8 , 2004 and ending September 15, 2005. The
Surcharge will be implemented as a line item charge on customers' bills
through Electric Service Schedule No. 93, attached hereto as Attachment A.
The amount to be collected through the Surcharge includes the true-up
provided for under Order No. 29034 in Case No. PAC-02-1. The Parties
agree that the revenue obligations of the various customer classes shall be
spread among the classes in the manner described in Attachment B.
10. PacifiCorp shall not file any application with the Commission that may
result in an increase in or surcharge on PacifiCorp s rates to Idaho retail
customers that would become effective prior to September 16, 2005. Except
as provided in paragraph 12 below this provision shall not preclude the
Company from requesting deferral of costs incurred after the date of this
stipulation and prior to September 16, 2005 for consideration by the
Commission in an appropriate regulatory proceeding for collection from
customers beginning on or after September 16, 2005.
11. PacifiCorp shall file as part of its next general rate case in Idaho a
proposed method of recovering payments required as a result of income tax
audits, other than through surcharges.
12. If, prior to September 16, 2005 , PacifiCorp makes any payments of
federal or state income tax assessments, or both, as a result of IRS audits
PacifiCorp shall not seek recovery of such payments in Idaho except through
a general rate case.
13. The Parties agree that this Stipulation represents a compromise of the
positions of the Parties in this case. Other than the above referenced
positions and any testimony filed in support of the approval of this
Stipulation, and except to the extent necessary for a Party to explain before
the Commission its own statements and positions with respect to the
ORDER NO. 29518
Stipulation all negotiations relating to this Stipulation shall be treated as
confidential.
The material language and terms of the Supplemental Stipulation in consolidated
Case Nos. PAC-03-5 and PAC-04-2 are as follows:
3. PacifiCorp asserts that as of September 2003 , the Idaho balancing account
showed a BPA exchange credit deficit of $5.million. Following
discussions with the Staff, the . lIP A irrigation customers and Firth
PacifiCorp proposes to reduce the BP A exchange credit by 1/3 of the $5.
million, on an annual basis, thereby recovering the negative balance over a
three- year period.
In addition, PacifiCorp s Application proposes to reduce the BP A exchange
credit to match the level of the annual credit received from the BP A with the
annual credit passed on to Idaho residential and small farm customers. This
reduces the credit by an additional $597 000 per year.
The annual reduction in the BP credit would therefore total $2 496 000
($1 899 000 + 597 000) under PacifiCorp s proposal.
7. With Commission approval, PacifiCorp should implement the proposed
BP A exchange credit reduction on June 8, 2004 as this date coincides with
other rate changes viz.the expiration ofPacifiCorp s Power Cost Surcharge
authorized in Case No. PAC-02-l and the proposed initiation of a
surcharge for tax audit assessments addressed in Case No. P AC-03-
Comments in Support of Original and Supplemental Stipulation
Commission Staff was the only party to file comments in the consolidated case.
Staff recommends that the Commission approve the Original and Supplemental Stipulation
(referred to collectively as the Stipulation) as a comprehensive settlement of the rate issues
presented in Case Nos. P AC-03-5 and P AC-04-2. Staff believes the agreement strikes a
reasonable balance of cost recovery for the Company and rate stability for the customers. As
reflected in Staff Comments, the primary issue subject to resolution in the consolidated case is
the amount and timing of additional tax payments incurred in 2002 and 2003 for tax years 1994
through 1998. All other rate changes are either previously scheduled with Commission approval
or result from changes in BP residential exchange credits that are beyond the control of
PacifiCorp.
ORDER NO. 29518
Tax Audit Payments
Staff supports the aggressive filing of income taxes by PacifiCorp as a means of
reducing the Company s overall tax expense which is passed on to customers in base rates. Staff
recognizes that being aggressive in its tax filings may result in subsequent additional tax audit
expense for the Company. Staff has verified that additional taxes for the tax periods in question
have been paid to the IRS as a result of income tax audit. Staff notes that the Company s request
to recover its additional tax audit payment was made contemporaneous with the IRS tax
obligation determination. Staff accepts the $4.2 million tax audit payments as legitimate
expenses and recommends recovery through the proposed 16-month surcharge. At the request of
Staff, the Company has agreed that any future audit payments will not be recovered by
surcharge. Instead, PacifiCorp will file in the next Idaho rate case a proposed method of
recovering future income tax audit payments, other than through surcharge.
BP A Residential Exchange Credits
The $5.7 million BP A exchange credit overpayment for which the Company requests
recovery accrued as a result of a reduction in credits paid by BP A to PacifiCorp in February
2003 while the Company continued to pay exchange credits that were not reduced to its Idaho
customers. This reduction in BP A credits, Staff concedes, was beyond the control of PacifiCorp
and constitutes a direct pass through to customers. Staff has verified the BP A exchange credit
overpayment amount and supports the Stipulation-proposed reduction in future BP A credits over
an approximate 28-month period to eliminate the deferral balance.
The Stipulation also provides for pass through of a further reduction in BP A credits
of $597 000 per year to reflect the level of BP A credits currently received by PacifiCorp. This
reduction, Staff concedes, is also beyond the control of PacifiCorp and constitutes a direct pass
through to customers. Staff has verified the additional reduction in BP A credits going forward
and supports the treatment proposed in the Stipulation. The overall net change in BP A exchange
credits of $2.496 million per year will be reflected in the tariff Schedule 34.
Scheduled Rate Changes
One of the events allowing the Stipulation to be implemented with minimal rate
increase to customers, Staff states, is the already scheduled June 8 , 2004 elimination of all but a
small portion of the Power Supply Cost (PSC) surcharge put in place by Commission Order No.
29034 in 2002. The second year of the surcharge, currently being collected at an annual rate of
ORDER NO. 29518
approximately $7.24 million per year, will expire on June 8 , 2004 with only a $200 000 true up
remaining to be recovered over a Stipulation-proposed 16-month period. The authorization for
recovery of the true-up was approved in Order No. 29034.
In addition to the PSC surcharge, also occurring on June 8, 2004 are previously
scheduled and approved changes in the Rate Mitigation Adjustment (RMA). Reference 2002
Order No. 29034. The RMA was designed to modify rates and revenue generated from the
various customer classes to more closely match revenues with class cost of service. The third
year of the previously approved RMA established a class revenue shift that remains in place until
reset in a general rate case.
General Rate Moratorium
A crucial aspect of the Stipulation for Staff was the Company s commitment to forgo
filing a general rate increase that would become effective prior to expiration of the 16-month
Schedule 93 tax audit surcharge on September 16, 2005. The Company, Staff notes, has filed
general rate cases in all five of its other state jurisdictions within the last two years. Staff
believes the Company has the ability and incentive to file an Idaho general rate case in a
relatively short time frame absent approval of the Stipulation. While the Stipulation does not
prohibit the Company from filing a general rate case with the Commission prior to September
, 2005 , general rate changes cannot become effective until that date. From a practical
standpoint, this gives Idaho ratepayers a minimum of about four to five extra months before rates
from a general rate case could be put in place. For irrigators, this translates to an extra irrigation
season.
COMMISSION FINDINGS
The Commission has reviewed the filings of record in consolidated Case Nos. P AC-
03-5 and P AC-04-2 including the comments of Commission Staff and customers in Case
No. P AC-03-, the submitted Stipulation and Supplemental Stipulation (Rule 248
Commission Rules of Procedure) and the comments and recommendations of Commission Staff
in support of the Stipulations. The Stipulations signed by all active parties to the case are offered
as a proposed settlement of the rate issues presented (Rule 274) in consolidated Case Nos. PAC-
03-5 and P AC-04-2. The proceedings included public workshops, settlement discussions
and comment periods.
ORDER NO. 29518
As set forth in the Stipulation the rate changes proposed for June 8, 2004 include the
following elements:
1. $4 198 000 income tax audit payments 2002-2003 for audit years 1994-
1998 (16-month surcharge)
2. $181 018 PCA surcharge true-up (16-month surcharge)
3. $597 000 reduction in annual BP A residential exchange credits
4. $5.million negative BP exchange credit deferral balance true-up
(2003-2004) - (to be recovered $1 899 000/year - 3 years)
Also taking effect on June 8 , 2004 are other scheduled and previously authorized rate changes
, expiration of a Power Cost Surcharge (PCS) and a small change in the Rate Mitigation
Adjustment (RMA). Reference Order No. 29034. As reflected in the Company s filings and
Staff Comments, all rate changes proposed for June 8 other than tax audit expense are the result
of prior Commission Orders and scheduling or the result of changes in BP A exchange credits.
Regarding the Company s tax audit liability we find it fair in this case to authorize the recovery
of the additional tax liability by surcharge. The aggressive filing of taxes by the Company,
assuming its tax positions are both reasonable and supportable, benefits both the Company and
its customers to the extent that it is successful in reducing its overall tax liability. The IRS audit
determination that additional taxes are owed is not a risk that the Company shareholders must
absorb. We expect the Company in its next rate case, however, to propose a different method for
the regulatory recovery of such expense.
As part of the proposed settlement and discussions leading up to the settlement, the
Commission is informed and recognizes that PacifiCorp in its amended P AC-03-5 filing
withdrew its requested recovery of $2.5 million in Idaho for excess forward purchase costs
incurred in the summer of 2002. Weare also informed that the Company pursuant to discussions
further agreed to reduce the amount of its original tax audit expense recovery. As reflected in
the Stipulations, the Company has also committed to defer the effective date of any future filed
and authorized general rate increase in Idaho until September 16, 2005. Such a commitment is
not insignificant when one recognizes, as Staff did, that the Company has filed general rate
ORDER NO. 29518
increases in all five of its other state jurisdictions within the last two years and is prepared to do
so in Idaho without an approved Stipulation.
The proposed settlement, which we find to be fair, just and reasonable, allows the
Company reasonable recovery of tax audit payments over an extended period; it allows
amortization without carrying charges of BP A credit overpayments; and it includes a general rate
moratorium commitment from the Company, all accomplished without a significant increase in
customer rates. The rate effect of the proposed settlement for Idaho customers and irrigators is a
prolonged period of rate stability. For irrigators, it takes them through two irrigation seasons.
We commend the parties for devising a settlement that provides the Company with a fair and
equitable recovery of incurred costs while at the same time mitigates the rate impact to
customers.
The resultant Electric Service Schedule 34 and Schedule 93 rates which we approve
are attached to this Order. Recovery of the tax audit payments and elimination of the BP A credit
over payment balance were applied to each customer class in such a way as to assure that rates
decreased, stayed the same or increased no more than they otherwise would have absent the
Stipulation. Most customer classes will experience. a slight decrease in rates. Table A attached
to the Stipulation shows that Schedule 9 irrigation customers will see a decrease of 0.3 %
residential customers will see an overall decrease of 1.7% and Schedule 11 general service
customers will see a decrease of 10.8%. Two hundred thirty customers served under Schedule
6A (General Service-Large Power R&F) and Schedule 8 (General Service-Medium Voltage)
will receive a slight rate increase (3.6% and 2.95%, respectively).
CONCLUSIONS OF LAW
The Idaho Public Utilities Commission has jurisdiction over PacifiCorp dba Utah
Power & Light Company, an electric utility, and the issues raised in consolidated Case Nos.
PAC-03-5 and PAC-04-2 pursuant to the authority granted under Title 61 , Idaho Code and
the Commission s Rules of Procedure, IDAPA 31.01.01.000 et seq.
ORDER
In consideration of the foregoing and as more particularly described above, the
Commission hereby approves the proposed settlement set forth in the Stipulation and
Supplemental Stipulation submitted in consolidated Case Nos. P AC-03-5 and P AC-04-2 and
ORDER NO. 29518
approves the rate changes contained therein as more particularly described in the attachment to
this Order for an effective date of June 8 , 2004.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date of this Order. Within seven (7)
days after any person has petitioned for reconsideration, any other person may cross-petition for
reconsideration. See Idaho Code ~ 61-626.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 7fi\
day of June 2004.
, PRESIDENT
LJ~
MARSHA H. SMITH, COMMISSIONER
ATTEST:
D. Jewell
Coinmission S cretary
bls/O:P ACE0305 P ACEO402 sw
ORDER NO. 29518
ulah
RIAII'
I Attachment A
C. No. 28
First Revised Sheet No.
Canceling Original Sheet No.
UTAH POWER & LIGHT COMPANY
ELECTRIC SERVICE SCHEDULE NO. 93
STATE OF IDAHO
POWER COST / TAX SURCHARGE (C)
A V AILABILITY: At any point on the Company s interconnected system.
APPLICATION: This Schedule shall be applicable to all retail tariff Customers taking service
under the terms contained in this Tariff.
MONTHLY BILL: In addition to the Monthly Charges contained in the Customer s applicable
schedule, all monthly bills shall have applied amount equal to the product of all metered kilowatt-hours
multiplied by the following cents per kilowatt-hour. (D)
Schedule 1
Schedule 6
Schedule 6A
Schedule 7
Schedule 7 A
. '
Schedule 8
Schedule 9
Schedule 10
Schedule 11
Schedule 12 - Street Lighting
Schedule 12 - Traffic Signal
Schedule 19
Schedule 23
Schedule 23A
Schedule 35
Schedule 36
3823 ~
0.1196 ~
0000 ~
5853 ~
6468 ~
0000 ~
0899 ~
0.1696 ~
1. 7652 ~
7738 ~
6015 ~
0.4345 ~
5298 ~
5453 ~
0.1 004 ~
0814 ~
(D)
(N)
- ..
- HU M-
- -- -
-.- u
. -.. -. - -. -.--- -- -- . - -.. . - - .
_H. -
. - - -- - -
(N)
Submitted Under Docket No. P AC-03-
. ATTACHMENT
ORDER NO. 29518
CASE NOS. PAC-O3-
PAC-O4-
ISSUED:December 23 , 2003 EFFECTIVE: June 8, 2004
ulah
RlJUII
C. No. 28
Ninth Revised Sheet No. 34.
Canceling Eighth Revised Sheet No. 34.
UTAH POWER & LIGHT COMPANY
ELECTRIC SERVICE SCHEDULE NO.
STATE OF IDAHO
Pacific Northwest Electric Power Planning and Conservation Act
Residential and Farm Kilowatt-Hour Credit
APPLICA TION AND A AILABILITY: This Schedule is applicable and available to qualifying
Residential and/or Fann Customers of Utah Power & Light Company under the jurisdiction of the Idaho
Public Utilities Commission.
MONTHL Y RATES: The monthly charges for service under each of the Electric Service
Schedules shown below shall be reduced by the appropriate monthly kilowatt-hour credit adjustment shown
per kilowatt-hour for all qualifying kilowatt-hours of residential and/or farm use. (C)
Kilowatt-Hour Credit Adiustments
Irrigation Customers:
Schedule No. 10
$0.039377 per kWh
(C)
, C)
Non-Irrigation Customers:$0.023327 per kWh
Schedule Nos. 1 , 6A, 7 A, 23A
35A, 36, 19 with 6A
19 with 23A, 19 with 35A
(Continued)
Submitted Under Case No. PAC-04-
ATTACHMENT
ORDER NO. 29518
CASE NOS. PAC-O3-
PAC-O4-
~ _.
ISSUED: April 21 , 2004 EFFECTIVE: June 8, 2D04