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HomeMy WebLinkAbout20050118Taylor Exhibits Part I.pdfCase No. PAC-05- Exhibit No. 18 Witness: David L. Taylor BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ACIFICORP Exhibit Accompanying Direct Testimony of David L. Taylor Normalized Results of Operations 12 Months Ended March 2004 Impact of Rate Mitigation 'Cap January 2005 ACIFICORP IDAHO Normalized Results of Operations 12 Months Ended March 2004 Impact of Rate Mitigation Cap Normalized FY06 General Business Revenue Calculated Idaho Revenue Requirement under Revised Protocol Price Change without Rate Mitigation Cap Calculated Idaho Revenue Requirement under Rolled- Rate Mitigation Cap per MSP Stipulation Max Allowed Revised Revenue Requirement per MSP Stipulation Proposed Price Change with Rate Mitigation Cap Stipulated Reduction to Revised Protocol Revenue Requirement 1/9/2005 Exhibit No. 18 - MSP Cap PacifiCorp Exhibit No. 18 CASE NO. PAC-O5- Witness David L. Taylor 163,367,214 180 226,944 16,859 730 175,520 804 101.67% 178,452,002 15,084,788 (1,774,943) DL T Idaho GRC Exhibits - Final.xls Case No. PAC-05- Exhibit No. 19 Witness: David L. Taylor BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ACIFICORP Exhibit Accompanying Direct Testimony of David L. Taylor Impacts of Revised Protocol Versus Modified Accord January 2005 PacifiCorp Exhibit No. 19, page 1 of4 CASE NO. P AC-E-O5- Witness David L. Taylor PACIFICORP Idaho Normalized Results of Operations 12 Months Ended March 2004 Revenue Requirement Impacts of MSP Revised Protocol Idaho Revenue Requirement Modified Accord 179,519,474 Idaho Revenue Requirement Impacts of MSP Revised Protocol Modified Accord to Rolled-In Adjustment (3,998,669) Company Owned Hydro 532,128 Total Mid C 134,653 QFs (2,312,456) Seasonal 351,815 Total Revenue Requirement Impacts of MSP Revised Protocol 707,471 39% Idaho Revenue Requirement - MSP Revised Protocol 180 226 944 Max Allowed Revised Revenue Reauirement per MSP Stipulation 178,452,002 Net Revenue Requirement Impacts of MSP (1,067,472) 59% 1/9/2005 Exhibit No19, Pg. 1 MSP Impacts PacifiCorp Exhibit No. 19, page 2 of 4 CASE NO. P AC-O5-Witness David L. Taylor PACIFICORP IDAHO-UPL Normalized Results of Operations - REVISED PROTOCOL 12 Months Ended MARCH 2004 (1 ) Total Adjusted Results Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues Total Operating Revenues Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes. Federal 24 Income Taxes - State 25 Income Taxes - Def Net 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operating Expenses: 30 Operating Rev For Retum: 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base44 Total Electric Plant: 46 Rate Base 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 Misc Rate Base Deductions 55 Total Rate Base Deductions 57 Total Rate Base: 163,367.214 57,659,204 646,757 225 673,175 (2)(3) Results with Price ChangePrice Change 16,859,730 180,226,944 110,159 893,668 76,344,011 764 690 158,224 914 022 1,426 622 144 238,229 162,849,771 086,177 635.450 637,786 018,491 335,206 156 994 (774,576) (21,826) 200,923,474 685 925,708 629,100 764,901 637,786 647,591 100,108 6,405,687 207 329,161 749,701 454 043 35,203,744 793,337,921 86,684 459 954 131,129 918,334 088 440 731 934 2,416,572 135,137 004,811 828 310 916 828,310,916 (324,793,998) (16,335,064) (69,570,167) (68,345) (40 362) (9,688 792) (420,496,727)(420,496,727) 407,814 189 59 Return on Rate Base 60 Return on Equity 069% 762% 407.814,189 632% 11.125% 1/9/2005 Exhibit No19. Pg 2 MSP Results PACIFICORP IDAHO-UPL Normalized Results of Operations - ROLLED- 12 Months Ended MARCH 2004 (1 ) Total Adjusted Results Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues Total Operating Revenues Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes - Federal 24 Income Taxes - State 25 Income Taxes - Def Net 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense28 Total Operating Expenses: 30 Operating Rev For Return: 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 46 Rate Base 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 Misc Rate Base Deductions 55 Total Rate Base Deductions 57 Total Rate Base: 59 Retum on Rate Base 60 Return on Equity 163.367 214 659,204 647.153 225.673,570 PacifiCorp Exhibit No. 19, page 3 of4 CASE NO. P AC-O5- Witness David L. Taylor (2)(3) Results with Price ChangePrice Change 12,153,590 175.520 804 48,387 009 893.668 353,611 764,690 158 224 914,022 426622 144 260,582 158.158 574 21,103,461 639.648 645,986 609 884 466.934 157,504 (774,576) (21 825) 197 985,589 8,424 922,446 057,822 551 391 645,986 667.706 018,324 617.636 202.603 225 687.981 535,954 35.223,936 794,339996 86,684 527 384 131 129 919,455 119.104 743,276 377,833 135.683 004 811 829 385 354 829,385.354 (325 605.392) (16,354 258) (69,569,854) (68,345) (40 362) (9,699,048) (421.337 258)(421 337 258) 408 048,096 408,048.096 785% 7.261% 632% 11.125% 1/9/2005 Exhibit No., Pg. 3- RI Results PACIFICORP IDAHO.UPL Normalized Results of Operations. MODIFIED ACCORD 12 Months Ended MARCH 2004 (1 ) Total Adjusted Results (2) Price Change Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues Total Operating Revenues 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 & General19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes - Federal 24 Income Taxes - State 25 Income Taxes - Def Net 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense28 Total Operating Expenses: 30 Operating Rev For Return: 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deferred Debits 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Electric Plant: 46 Rate Base 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 Misc Rate Base Deductions 55 Total Rate Base Deductions 57 Total Rate Base: 163,367,214 16,152,260 659,204 649,849 225,676,266 (3) Results with Price Change 179,519,474 51,634,989 108,989 71,344,043 899,099 158,224 914,022 1,426,622 144 14,412,914 160,899,048 21,404 773 585 870 701 868 560,095 359.574 212,045 (774,576) (36 893) 199,911,805 392,891 732,804 136 891 35,779,83125,764,462 10,015,369 804,326,824 88,002 518,435 713,991 927 090 119 104 895,416 2,416,612 139 403 439,849 838 584,725 195 925,218 701 868 952,986 092,379 206,048,695 838,584,725 (328,681,474) (16,368,020) (69,478,522) (68,345) (40,362) (9,460,197) (424 096,920)(424,096,920) 414,487,805 414,487,805 59 Return on Rate Base 60 Return on Equity 216% 070% 632% 11.125% 1/9/2005 Exhibit No.19, Pg. 4 MA Results PacifiCorp Exhibit No. 19, page 4 of 4 CASE NO. PAC-O5- Witness David L. Taylor DL T Idaho GRC Exhibits. Final.xls Case No. PAC-05- Exhibit No. 20 Witness: David L. Taylor BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ACIFICORP Exhibit Accompanying Direct Testimony of David L. Taylor MSP Seasonal Factor Calculation January 2005 PacifiCorp Exhibit No. 20, page 1 of 4 CASE NO. PAC-05- Witness David L. Taylor PACIFICORP IDAHO Normalized Results of Operations 12 Months Ended March 2004 MSP SEASONAL FACTOR CALCULATION CHOLLA IV/APS EXCHANGE Normalized Energy - MWH APS MONTH Cholla IV Exchan e Total Pro ortion Jan-220,800 142,560 363,360 14.01% Feb-157 846 69,120 226,966 75% Mar-213 363 213,363 23% Apr-O3 216.411 216.411 34% May-222.403 (77970)144.433 57% Jun-O3 216,967 (137,970)78,997 05% Jul-226.435 (142,590)83,845 23% Aug-O3 225 735 (142,500)83,235 21% Sep-O3 222,216 (68 830)153,386 91% Oct-O3 233,012 78,240 311,252 12.00% Nov-O3 215701 138,240 353,941 13.65% Dec-O3 222,062 142,560 364 622 14.06% Total 592,950 860 593 810 100.00% CHOLLAIAPS FACTOR CALCULATION - Proportion * Monthly Jurisdictional Energy MONTH Proportion CALIFORNIA OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan-14.01%10,891 190,577 62,173 90,513 255.431 711 15,145 163 Feb-O4 75%983 104,748 32,250 51.961 144 646 22.400 682 219 Mar-O4 23%820 100,514 29,896 52,034 136,981 21,184 815 166 Apr-O3 34%328 91,391 25,334 47,757 127,590 20,570 843 104 May-O3 57%634 59,393 17,155 30,543 93,123 17,813 585 818 Jun-O3 05%670 283 10,875 16,803 52,423 12,912 375 471 Jul-O3 23%039 39,151 12,516 19,697 152 15,022 647 615 Aug-O3 21%697 38,122 12,299 19,364 63,869 11,952 756 593 Sep-O3 91%103 64,425 197 33.487 96,039 16,280 819 860 Oct-O3 12.00%670 134201 43,314 70,342 201,189 33,334 10,193 783 Nov-13.65%10,165 163,285 50,310 81,245 230,977 35.483 282 970 Dec-14.06%500 192,098 697 92,995 261 493 39,581 15.216 228 Total 100.00%74.498 212,189 379,014 606.742 730,913 286,242 95,359 990 SSECH Factor 69%27.55%61%13.79%39.34%51%17%34% CHOLLAIAPS FACTOR CALCULATION - Proportion * Monthly Jurisdictional Coincidental Peak MONTH ProDortion CALIFORNIA OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan-14.01%354 109 126 419 Feb-75%206 241 Mar-O4 23%174 206 Apr-O3 34%182 202 May-O3 57%170 Jun-O3 05% Jul-O3 23%117 Aug-O3 21%115 Sep-O3 91%122 187 Oct-O3 12.00%258 100 304 Nov-O3 13.65%293 125 401 Dec-14.06%326 131 422 Total 100.00%134 212 661 886 882 432 136 SSCCH Factor 82%30.01%97%12.03%39.11 %87%85%35% SSGCH Factor 79%29.40%88%12.47%39.17%03%93%34% 1/9/2005 Exhibit No. 20- Factor Calc Page 4 PacifiCorp Exhibit No. 20, page 2 of 4 CASE NO. PAC-E-O5- Witness David L. Taylor PACIFICORP IDAHO Normalized Results of Operations 12 Months Ended March 2004 MSP SEASONAL FACTOR CALCULATION TEMPERATURE ADJUSTED ENERGY MONTH CALIFORNI.A OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan-O4 77,741 360 417 443,815 646,118 823,370 283,471 108,110 15,438 Feb-380 197 079 368,564 593,824 653,050 255,991 99,218 13,932 Mar-O4 70,747 221,924 363,435 632,563 665,246 257,535 107,157 169 Apr-O3 75,848 095,372 303,639 572,395 529,241 246,548 82,022 234 May-O3 65,253 066,621 308,073 548,518 672,360 319,895 82,345 696 Jun-87,654 125,660 357,065 551 715 721 259 423,959 994 15,459 Jul-94,007 211 182 387,201 609,356 077,386 464,721 81,901 19,020 Aug-O3 84,036 187 990 383,268 603,431 990,328 372,455 85,882 18,470 Sep-O3 69,384 089447 358,449 566,284 624,062 275,295 81,492 548 Oct-63,919 118,365 360 952 586,193 676,603 277,789 84,946 861 Nov-74,490 196 615 368 689 595,395 692,687 260,031 97,332 14,436 Dec-O3 81,809 366,524 438,891 661,538 860,177 281,567 108,243 15,853 load Curtailment Total 913 267 14,237 194 442,043 167 329 20,985,768 719,256 096,641 184,115 TEMPERATURE ADJUSTED COINCINDENTAL PEAK MONTH CALIFORNIA OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan-O4 146 524 780 901 989 422 157 Feb-O4 164 354 701 911 749 415 145 Mar-O4 131 112 607 900 506 393 145 Apr-O3 138 177 584 831 2,422 375 119 May-O3 141 780 532 826 062 531 104 Jun-145 986 595 864 261 632 108 Jul-O3 146 232 696 891 628 604 119 Aug-O3 160 058 649 899 573 528 123 Sep-108 056 628 862 164 450 119 Oct-O3 110 150 639 833 530 381 122 Nov-125 147 670 915 935 415 147 Dec-O3 131 320 677 934 001 420 151 Load Curtailment Total 645 25,897 758 10,566 35,820 566 558 327 1/9/2005 Exhibit No. 20- Factor Calc Page 1 PacifiCorp Exhibit No. 20, page 3 of 4 CASE NO. PAC-E-O5- Witness David L. Taylor PACIFICORP IDAHO Normalized Results of Operations 12 Months Ended March 2004 MSP SEASONAL FACTOR CALCULATION SIMPLE CYCLE COMBUSITON TURBINES Normalized Energy. MWH MONTH Gadsb CT West Valle CT Currant Creek Total Pro ortion Jan-O4 25,200 200 58% Feb-O4 560 21,560 77% Mar-O4 35,145 145 78% Apr-700 25,283 163 34,145 55% May-O3 700 28,240 219 48,159 10.65% Jun-O3 840 25,872 11,808 42,520 9.41 % Jul-O3 046 35,131 946 64,123 14,19% Aug-479 38,221 16,617 317 13.57% Sep-O3 172 26,934 629 47,734 10.56% Oct-O3 31,409 31,409 95% Nov-O3 18,483 18,483 09% Dec-22,220 22,220 92% Total 32,937 333 697 85,382 452,016 100.00% SCCT FACTOR CALCULATION - SCCT Proportion * Monthly Jurisdictional Energy MONTH Pro ortion CALIFORNIA OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan-O4 58%334 75.644 24,743 36,021 101,653 15,804 027 861 Feb-O4 77%262 57,099 17,580 28,324 78,848 12,210 733 665 Mar-O4 78%501 95,007 28,258 183 129,477 20,024 332 102 Apr-O3 55%730 82,744 22,937 43,239 115,519 624 196 000 May-O3 10.65%952 113641 32,823 58,441 178,179 083 773 566 Jun-41%245 105,887 33,588 51,898 161 913 39,880 337 1,454 Jul-O3 14.19%13,336 171,819 54,929 86,444 294 699 65,926 618 698 Aug-O3 13.57%11,400 161 154 991 81,857 269 993 50,525 650 505 Sep-10.56%327 115,049 37,853 801 171 506 29,072 606 536 Oct-95%441 77,710 081 40,732 116,500 19,302 903 033 Nov-O3 09%046 48,929 15,076 345 69,213 10,633 980 590 Dec-O3 92%022 67,175 575 32,520 91,442 13,841 321 779 Total 100.00%77,595 172,059 366,433 592,805 778,942 329,923 88,475 789 SSECT Factor 75%26.51%29%13.41 %40.23%46%00%36% SCCT FACTOR CALCULATION - SCCT Proportion * Monthly Jurisdictional Coincidental Peak MONTH Proportion CALIFORNIA OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan-O4 58%141 167 Feb-O4 77%112 131 Mar-78%164 195 Apr-O3 55%164 183 May-O3 10.65%190 326 Jun-9.41%187 307 Jul-O3 14.19%317 126 515 Aug-O3 13.57%279 122 485 Sep-O3 10.56%217 334 Oct-O3 95%149 176 Nov-O3 09%120 Dec-O3 92%114 147 Total 100.00%138 122 639 876 085 487 125 SSCCT Factor 84%28.29%52%11.68%41.13%49%67%39% SSGCT Factor 82%27.84%46%12.11%40.90%74%75%38% 1/9/2005 Exhibit No. 20- Factor Calc Page 2 PacifiCorp Exhibit No. 20, page 4 of 4 CASE NO. P AC-05- Witness David L. Taylor PACIFICORP IDAHO Normalized Results of Operations 12 Months Ended March 2004 MSP SEASONAL FACTOR CALCULATION SEASONAL CONTRACTS Normalized Energy. MWH Total APS Summer Constellation Morgan Stanley Pinnacle West Powerex Public Service NM Sempra Seasonal MONTH Purchase Purchase Purchase Purchase Purchase Call Purchases Proportion Jan- Feb- Mar-O4 Apr-O3 May-O3 Jun-O3 36,000 12,400 12,000 22,080 36,000 20,800 139,280 22% Jul-O3 200 200 22,200 12,400 22,816 37,200 25,600 200616 32% Aug-O3 37,200 41,600 11,000 12,400 22,816 200 24,000 186,216 30% Sep-O3 36,000 12,000 22,080 000 800 98,880 16% Oct- Nov- Dec- Total 146 400 84,800 45,600 800 792 134,400 75,200 624,992 100% SEASONAL CONTRACT FACTOR CALCULATION - Proportion * Monthly Jurisdictional Energy MONTH Pro ortion CALIFORNIA OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan- Feb-O4 Mar-O4 Apr-O3 May- Jun-O3 22%19.534 250 854 79,572 122,950 383584 94,480 17,381 445 Jul-O3 32%30,175 388 777 124 287 195,597 666,820 149 171 26,289 105 Aug-O3 30%25,039 353,961 114 195 179,792 593 017 110,973 588 503 Sep-16%10,977 172,361 56,710 89,592 256 943 43,554 12,893 302 Oct- Nov- Dec-O3 Total 100%85,725 165,953 374,765 587,931 900,363 398,177 82,151 17,355 SSEC Factor 86%25.28%13%12.75%41.20%63%1.78%38% SEASONAL CONTRACT FACTOR CALCULATION - Proportion * Monthly Jurisdictional Coincidental Peak MONTH ProDortion CALIFORNIA OREGON WASHINGTON WYOMING UTAH IDAHO WYOMING FERC Jan-O4 Feb-O4 Mar-O4 Apr-O3 May- Jun-22%443 133 192 727 141 Jul-O3 32%716 224 286 165 194 Aug-O3 30%613 193 268 065 157 Sep-O3 16%325 136 501 Oct- Nov-O3 Dec-O3 Total 100%144 098 649 882 3,457 563 118 SSCC Factor 81%26.40%16%11.11%43.50%09%48%0.45% SSGC Factor 82%26.12%15%11.52%42.93%47%56%0.43% 1/9/2005 Exhibit No. 20- Factor Calc Page 3 Case No. PAC-05- Exhibit No. 21 Witness: David L. Taylor BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ACIFICORP Exhibit Accompanying Direct Testimony of David L. Taylor Embedded' Cost Differential Calculation January 2005 Mid C Contracts Account 14 555 PACIFlCORP IDAHO Normalized Results of Operations 12 Months Ended March 2004 PacifiCorp Exhibit No. 21 CASE NO. PAC-O5- Witness David L. Taylor EMBEDDED COST DIFFERENTIAL CALCULATION Descri tion Annual Mid-C Contracts Costs $/Mwh $/Mwh Diff Embedded Costs Differential Company Owned Hydro - West Account Description Amount Mwh 535 - 545 Hydro Operation & Maintenance Expense 35.548.286 403HP Hydro Depreciation Expense 653.220 4041P Hydro Relicensing Amortization 820,792 Total West Hydro Operating Expense 47,022,298 330.336 Hydro Electric Plant in Service 380,830,262 302 & 182 Hydro Relicensing 51,827.897 108HP Hydro Accumulated Depreciation Reserve (170,188.753) 1111P & 22844 Hydro Relicensing Accumulated Reserve (17.876.788) 154 Materials and Supplies 049 West Hydro Net Rate Base 244,594,668 Pre-tax Return 11.93% Rate Base Revenue Requirement 29,188,339 Annual Embedded Cost West Hydro-Electric Resources 76,210,637 209,631 18.(16.70)(70,307 384 ) Amount 223.306 Mwh 837 714 $/Mwh $/Mwh Diff (25.43) Embedded Costs Differential (46,739 134) Qualified Facilities Embedded $/Mwh Costs Account Description Amount Mwh $/Mwh Diff Differential 555 Utah Annual Qualified Facilites Costs 25.696991 388.463 66.31.12,176,379 555 Oregon Annual Qualified Facilites Costs 47.491 734 372.885 127.92.34,513,299 555 Idaho Annual Qualified Facilites Costs 749,070 75,730 49.14.113,268 555 WYU Annual Qualified Facilites Costs (34.81) 555 WYP Annual Qualified Facilites Costs 368 125 71,147 47.12.891 815 555 Califomia Annual Qualified Facilites Costs 835.724 35.981 106.71.583,391 555 Washington Annual Qualified Facilites Costs 601,023 133 123.88.865.473 Total Qualified Facilities Costs 742,667 965,339 89.55.53.143 626 All Other Generation Resources (Excl. West Hydro, Mid C. and QF) Account23 500 - 51424 535 - 54525 546 - 55426 55527 4118 28 403SP 29 403HP 30 4030P 31 403MP32 4041P33 406 35 310 - 31636 330 - 336 37 302&18238 340 - 346 39 39940 108SP41 1080P42 108MP43 108HP44 1111P & 2284445 11446 11547 151 48 253.16-253. 49 253.50 15451 154 Description Steam Operation & Maintenance Expense East Hydro Operation & Maintenance Expense Other Generation Operation & Maintenance Expense Other Purchased Power Contracts S02 Emission Allowances Steam Depreciation Expense East Hydro Depreciation Expense Other Generation Depreciation Expense Mining Depreciation Expense East Hydro Relicensing Amortization Amortization of Plant Acquisition Costs Total All Other Operating Expenses Steam Electric Plant in Service East Hydro Electric Plant in Service East Hydro Relicensing Other Electric Plant in Service Mining Steam Accumulated Depreciation Reserve Other Generation Accumulated Depreciation Reserve Other Accumulated Depreciation Reserve East Hydro Accumulated Depreciation Reserve East Hydro Relicensing Accumulated Reserve Electric Plant Acquisition Adjustment Accumulated Provision Acquisition Adjustment Fuel Stock Joint Owner WC Deposit S02 Emission Allowances Materials & Supplies East Hydro Materials & Supplies Total Net Rate Base Pre-tax Return Rate Base Revenue Requirement Annual Embedded Cost All Other Generation Resources Amount 708.865,720 341.499 101,603,817 268 219,649 (585 037) 131 509,180 563806 14,089.268 701,101 479,353 241,788,357 Mwh $/Mwh 289,336.454 98.475.087 19,074 724 407 042 142 302.581 914 (2.087,969,485) (44 833,559) (158.678,527) (37,139,105) (13.782.059) 157 193,780 (62 080 917) 556,157 413,000) 47.057,819 974,421,424 11.93% 354,948,138 596,736,494 607,221 34. 81,619 906Total Annual Embedded osts 76,913,105 34. 1/9/2005 Exhibit 21 , ECD Calculation DL T Idaho GRC Exhibits - Final.xls Case No. PAC-05- Exhibit No. 22 Witness: David L. Taylor BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ACIFICORP Exhibit Accompanying Direct Testimony of David L. Taylor Cost of Service by Rate Schedule Earned and Target Return on Rate Base January 2005 Pa c l f i C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 12 M o n t h s E n d i n g M a r c h 2 0 0 4 MS P P r o t o c o l 07 ' 1 . = E a r n e d R e t u m o n R a t e B a s e Re t u r n o n Ra t e o f To t a l Ge n e r a t i o n Tr a n s m i s s i o n Di s t r i b u t i o n Re t a i l Mi s c In c r e a s e Pe r c e n t a g e Li n e Sc h e d u l e De s c r i p t i o n An n u a l Ra t e Re t u r n Co s t o f Co s t o f Co s t o f Co s t o f Co s t o f Co s t o f (D e c r e a s e ) Ch a n g e f r o m No . No . Re v e n u e Ba s e In d e x Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e to = R O R Cu r r e n t R e v e n u e s Re s i d e n t i a l 06 9 , 84 4 50 % 53 1 , 4 8 2 12 , 77 2 , 03 6 06 5 , 82 9 35 0 , 38 4 91 1 . 32 8 43 1 , 90 5 46 1 , 63 7 92 % Re s i d e n t i a l - T O O 66 5 , 64 1 61 % 19 , 31 4 , 84 3 11 , 73 0 , 69 4 92 3 , 64 2 97 4 , 22 0 1,4 6 7 57 1 21 8 , 71 7 (3 5 0 , 79 8 78 % Ge n e r a l S e r v i c e - L a r a e 19 , 02 6 52 6 50 % 18 , 10 0 , 16 7 13 , 4 5 9 , 65 9 09 8 12 5 29 7 , 13 4 22 0 , 04 0 25 , 20 9 (9 2 6 , 35 9 87 % Ge n e r a l S e r v i c e - M e d i u m V o l t a g E 16 8 49 5 11 . 06 % 14 3 . 66 8 10 3 , 90 3 8, 4 6 5 28 , 99 8 12 6 17 6 (2 4 82 7 14 . 73 % Ge n e r a l S e r v i c e - H i g h V o l t a g e 98 2 , 76 4 11 . 4 3 % 36 2 , 76 5 07 9 37 2 22 7 , 72 2 31 , 47 1 22 , 63 7 56 3 (6 1 9 99 9 15 . 57 % Ir r i g a t i o n 39 , 70 9 , 32 4 17 % 40 , 95 6 , 04 4 25 , 80 5 , 98 6 84 7 , 73 7 12 , 69 8 , 09 7 51 8 , 15 5 86 , 07 1 24 6 72 0 14 % 07 , 11 , St r e e t & A r e a L i a h t i n a 27 9 , 28 3 28 . 23 % (4 . 65 1 54 8 , 54 0 66 , 25 7 99 6 42 9 , 4 5 5 03 6 79 6 26 9 25 7 96 . 41 % Tr a f f i c S i g n a l s 18 , 29 2 11 . 98 % 15 , 39 1 11 2 66 8 70 8 56 5 33 7 (2 , 90 1 15 . 86 % SD a c e H e a t i n g 74 3 , 35 5 77 % 67 8 09 1 46 9 , 58 2 39 , 27 8 13 8 , 84 5 25 , 72 1 66 5 (6 5 26 4 78 % Ge n e r a l S e r v i c e - S m a l l 53 2 , 55 1 23 % 20 1 45 5 89 1 , 25 2 41 8 , 50 4 22 3 , 83 4 57 8 , 39 3 89 , 47 2 (3 3 1 . 09 6 88 % SP C Co n t r a c t 01 1 , 52 3 78 % 35 5 15 4 03 8 , 04 0 31 8 , 74 0 (1 , 94 3 1, 4 1 4 (1 , 09 8 ) 34 3 , 63 1 57 % To t a l St a t e o f I d a h o 12 0 20 7 59 9 07 % 12 0 , 20 7 59 9 76 , 42 5 . 89 4 95 1 , 70 6 31 , 17 4 , 20 3 78 9 , 98 3 86 5 , 81 3 (0 ) 00 % Fo o t n o t e s : Co l u m n C : A n n u a l r e v e n u e s ba s e d o n 3 - 20 0 4 . Co l u m n 0 : Ca l c u l a t e d R e t u r n o n R a t e b a s e p e r 3 - 20 0 4 E m b e d d e d C o s t o f S e r v i c e S t u d y Co l u m n E : R a t e of R e t u r n I n d e x . R a t e o f r e t u r n b y r a t e s c h e d u l e , d i v i d e d b y I d a h o J u r i s d i c t i o n s n o r m a l i z e d r a t e o f r e t u r n . Co l u m n F : C a l c u l a t e d Fu l l C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d ca s S t u d y Co l u m n G : C a l c u l a t e d G e n e r a t i o n C o s t o f Se r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n H : C a l c u l a t e d T r a n s m i s s i o n C o s t o f Se r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n I : C a l c u l a t e d Dis t r i b u t i o n C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n J : Ca l c u l a t e d R e t a i l C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 2 0 0 4 E m b e d d e d C O S S t u d y . Co l u m n K : C a l c u l a t e d M i s e . Di s t r i b u t i o n C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n L : In c r e a s e o r D e c r e a s e R e q u i r e d t o M o v e F r o m A n n u a l R e v e n u e t o F u l l C o s t o f S e r v i c e D o l l a r s . Co l u m n M : In c r e a s e o r D e c r e a s e R e q u i r e d t o M o v e F r o m A n n u a l R e v e n u e t o F u l l C o s t o f S e r v i c e P e r c e n t . ~( " ) l ' T 1 " " ;: ; . ~ ~ ~ ~ ~ C T 5 (I I _. (" ) (I I Z I\ ) . :: ; . "" 1 ' - ) Q. ~ I'- ) r- ( " ) " " I I \ ) -! l ' T 1 ! J C 1 I\) ~ V I - 0" I 0 .. . . - .. . . . , I'- ) Ex h i b i t N o . 2 2 Pa c i f i C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 12 M o n t h s E n d i n g M a r c h 2 0 0 4 MS P P r o t o c o l 36 0 / . = T a r g e t Re t u r n o n R a t e B a s e Re t u r n o n Ra t e o f To t a l Ge n e r a t i o n Tr a n s m i s s i o n Di s t r i b u t i o n Re t a i l Mi s c In c r e a s e Pe r c e n t a g e li n e Sc h e d u l e De s c r i p t i o n An n u a l Ra t e Re t u r n Co s t o f Co s t o f Co s t o f Co s t o f Co s t o f Co s t o f (D e c r e a s e ) Ch a n g e f r o m No . No . Re v e n u e Ba s e In d e x Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e to = R O R Cu r r e n t R e v e n u e s Re s i d e n t i a l 24 , 06 9 , 84 4 50 % 27 , 51 0 , 78 8 14 , 03 1 , 10 8 67 7 , 18 7 27 4 , 31 3 95 8 , 83 0 56 9 , 35 0 44 0 , 94 4 14 . 30 % Re s i d e n t i a l - T O D 19 , 66 5 , 64 1 61 % 21 , 72 0 , 64 4 12 , 85 7 , 52 4 46 6 , 58 5 61 6 , 94 8 1, 4 9 2 , 77 5 28 6 , 81 3 05 5 , 00 3 10 . 45 % Ge n e r a l S e r v i c e - L a r o e 19 , 02 6 , 52 6 50 % 20 , 48 9 , 08 5 14 , 76 5 , 52 8 73 2 , 18 7 73 4 , 06 0 22 7 , 47 9 29 , 83 1 46 2 , 55 9 69 % Ge n e r a l S e r v i c e - M e d i u m V o l t a g e 16 8 , 49 5 11 . 06 % 16 2 , 06 6 11 4 , 00 3 13 , 36 3 32 , 34 3 16 9 18 8 (6 , 42 9 ) 82 % Ge n e r a l S e r v i c e - H i a h V o l t a g e 98 2 , 76 4 11 . 43 % 79 0 , 56 2 36 4 , 85 4 36 4 , 82 4 35 , 83 6 23 , 54 5 50 4 (1 9 2 , 20 2 ) -4 . 83 % Ir r i g a t i o n 39 , 70 9 , 32 4 17 % 46 , 09 0 , 82 0 28 , 10 8 , 87 9 96 2 , 43 4 14 , 36 8 , 15 0 54 6 , 94 4 10 4 , 41 3 38 1 , 49 6 16 . 07 % 07 , 11 , Str e e t & A r e a l i g h t i n g 27 9 , 28 3 28 . 23 % (4 . 57 7 , 57 5 71 , 32 7 29 8 44 7 , 46 8 41 , 88 6 11 , 59 7 29 8 , 29 2 10 6 . 81 % Tr a f f i c S i ~ n a l s 18 , 29 2 11 . 98 % 17 , 20 6 95 3 07 2 14 2 59 6 44 4 (1 , 08 6 ) 94 % Sc a c e H e a t i n a 74 3 , 35 5 77 % 1.4 4 76 7 , 57 1 51 5 , 92 2 61 , 80 2 15 7 , 51 4 26 , 29 0 04 2 24 , 21 6 26 % Ge n e r a l S e r v i c e - S m a l l 53 2 , 55 1 23 % 25 4 , 70 8 37 6 , 96 5 65 5 , 56 5 51 6 83 9 58 8 , 38 6 11 6 , 95 3 72 2 , 15 7 46 % SP C Co n t r a c t 01 1 , 52 3 78 % 91 1 , 36 1 4, 4 0 9 , 38 3 50 3 , 18 4 (1 , 91 3 94 2 (1 , 23 6 ) 89 9 , 83 8 22 . 43 % To t a l St a t e o f I d a h o 12 0 , 20 7 , 59 9 07 % 13 5 , 29 2 , 38 7 83 , 62 5 , 4 4 6 9,4 4 3 , 50 1 35 , 18 5 , 70 0 91 1 , 84 1 12 5 89 9 15 , 08 4 , 78 8 12 . 55 % Fo o t n o t e s : Co l u m n C : A n n u a l r e v e n u e s b a s e d o n 3 - 20 0 4 . Co l u m n D : C a l c u l a t e d R e t u r n o n R a t e b a s e p e r 3 - 20 0 4 E m b e d d e d C o s t o f S e r v i c e S t u d y Co l u m n E : R a t e o f R e t u r n In d e x . R a t e o f r e t u r n b y r a t e s c h e d u l e , d i v i d e d b y I d a h o J u r i s d i c t i o n s n O l m a l i z e d r a t e o f r e t u r n . Co l u m n F : C a l c u l a t e d F u l l C o s t of S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y Co l u m n G : C a l c u l a t e d G e n e r a t i o n C o s t o f Se r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n H : C a l c u l a t e d T r a n s m i s s i o n C o s t o f S e r v i c e a t Ju r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n I : C a l c u l a t e d Dis t r i b u t i o n C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n J : Ca l c u l a t e d R e t a i l C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 3 - 2 0 0 4 E m b e d d e d C O S S t u d y . Co l u m n K : C a l c u l a t e d M i s c . Di s t r i b u t i o n C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u m p e r t h e 3 - 20 0 4 E m b e d d e d C O S S t u d y . Co l u m n L : I n c r e a s e o r D e c r e a s e R e q u i r e d t o Mo v e F r o m A n n u a l R e v e n u e t o F u l l C o s t o f S e r v i c e D o l l a r s . Co l u m n M : I n c r e a s e o r D e c r e a s e R e q u i r e d t o Mo v e F r o m A n n u a l R e v e n u e t o F u l l C o s t o f S e r v i c e P e r c e n t . :: E n tT 1 ' " 0 _. ~ ~ ~ C/ ) _ . 5 i ~ r n g : n en Z ~9 ? ~. ' " 0 N 0. ~ N r0 : . c ... , r n ~ If ' N 0 - 0 .. , ... . , Ex h i b i t N o . 2 2 Case No. P AC-05- Exhibit No. 23 Witness: David L. Taylor BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ACIFICORP Exhibit Accompanying Direct Testimony of David L. Taylor Cost Of Service By Rate Schedule January 200~ Cla a s S u m m a r y oe S C R I ~ T I O N Op e r a t I n g R e v e n u e s Op e r a t i n g E x p e n a e a Op e r a t i o n & M a l n t e n e n c e E x p e n e e a De p r e c i a t i o n E x p e n s e Am o r t i z a t i o n E x p e n s e Te x e s O t h e r T h a n I n c o m e In c o m e T s x e s - F e d e r a l In c o m e T e x e s - S t s t e In c o m e T e x e a D e f e r r e d In v e s t m e n t T a x C r e d i t A d ! Mi s c R e v e n u e . & E x p e n s e To t a l O p e r a t i n g E x p e n a e s Op e r a t i n g R e v e n u e F o r R e t u r n Ra t e B a s e : Ele c t r i c P l e n t l n S e r v i c e Ple n t H e l d F o r F u t u r e U s e Ele c t r i c P l e n t A c q u i s i t i o n A d J Nu c l e e r F u e l Pr e p a y m e n t s Fu e l S t o c k Ma t e r i e l s & S u p p l i e s Mi s c D e f e r r e d D e b i t a Ce s h W o r k i n g C e p l t e l We a t h e r l z e t l o n L o a n e Mis c e l l a n e o u s R a t e B e s e To l e l R e t e B a s e A d d i t i o n . Rs t e B e s e D e d u c t i o n s : Ac c u m P r o v l a l o n F o r D e p r e c i a t i o n Ac c u m P r o v i s i o n F o r A m o r t i z a t i o n Ac c u m D e f e r r e d I n c o m e T e x e s Un a m o r t i z e d I T C Cu s t o m a r A d v e n c e F o r C o n s t r u c t i o n Cu s t o m e r S e r v i c e D e p o s i t s Mis c R a t e B a s e D e d u c t i o n s To t a l R a t e B a s e D e d u c t i o n . To t a l R a t e B a a e Ca l c u l a t e d R e t u r n O n R a t e B a a e Re t u r n O n R a t e B a a e 0 J u r i s d i c t i o n a l A v e . To t a l O p e r a t i n g E x p e n a e s Re v e n u e C r e d i t s To t e l R e v e n u e R e q u l r e m e n t a Cl e n R e v e n u e In c r e a s e (D e c r e a s e ) R e q u i r e d t o Ea r n E q u a l R a t e . o f R e t u r n Pe r c e n t % Re t u r n O n R a t e B a s e 0 T s r g e t R O R To t a l O p e r a t I n g E x p e n s e s A d j u s t e d f o r T a x e s Re v e n u e C r e d i t s To t a l T a r g e t R e v e n u e R e q u i r e m e n t . Ci a . . R e v e n u e In c r e a a e (D e c r e a s e ) R e q u i r e d t o Ea r n T e r g e t R e t e o f R e t u r n Pe r c e n t % 1/ 9 / 2 0 0 5 Pa c l l l C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e . A l l F u n c t l o n a St e l e o f I d a h o 12 M o n t h s E n d i n g M a r c h 2 0 0 4 Id a h o Ge n e r a l S r v Ge n e r a l S r v Ge n e r a l S r v SI . & A r e a L g t Sp a c e Ge n e r a l S r v Ju r i s d i c t i o n Re s i d e n t i a l Re s l d e n t l s l La r g e P o w e r Me d V o l t a g e Hig h V o l t a g e Ir r i g a t i o n Sc h e d u l e s Tra H l c S g n l s He a t i n g Sm a l l P o w e r No r m a l i z e d Sc h e d u l e 1 Sc h e d u l e 3 6 Sc h e d u l e 6 Sc h e d u l e 8 Sc h e d u l e 9 Sc h e d u l e 1 0 L.. ! 1 . . . 1 1 Sc h e d u l e 1 2 Sc h e d u l e 1 9 Sc h e d u l e 2 3 Co n t r a c t 1 22 5 , 61 3 , 11 4 42 , 22 6 , 61 3 35 , 98 2 , 38 0 31 , 99 9 , 81 0 31 4 , 44 4 15 9 , 10 1 14 , 12 4 , 24 1 35 6 , 12 2 30 , 51 5 41 1 , 48 2 15 , 61 1 89 8 44 9 , 84 2 16 2 84 9 , 71 1 30 , 19 9 , 25 0 25 , 60 3 , 08 3 21 , 21 2 , 08 3 21 3 , 41 3 80 8 , 39 4 53 , 90 9 , 15 9 41 2 , 15 1 09 2 98 1 18 3 10 , 87 1 , 19 0 55 2 , 50 6 21 , 08 6 , 17 1 09 8 , 14 5 33 9 , 65 0 35 1 , 48 1 26 , 10 1 58 3 , 87 2 26 1 , 94 4 61 , 26 0 42 0 12 4 , 51 2 41 6 , 56 6 15 4 22 8 63 5 , 45 0 78 9 , 96 3 59 8 , 98 8 54 1 , 56 3 13 1 10 0 , 11 8 17 1 , 43 9 29 9 49 6 21 , 39 5 25 8 , 63 5 12 7 , 35 6 63 7 , 78 6 90 9 , 66 9 13 2 , 98 7 71 9 , 40 7 54 4 11 9 , 92 9 63 5 , 17 3 59 1 53 2 26 , 91 3 32 2 , 89 2 15 5 , 14 3 01 8 , 49 1 30 1 , 92 2 19 0 , 25 0 10 7 , 71 2 80 2 12 , 85 3 29 5 , 81 4 13 0 19 8 47 2 81 , 16 , 50 2 33 5 , 20 6 94 , 09 3 81 , 30 6 38 , 76 2 29 1 41 0 98 , 59 6 50 0 84 8 26 , 36 1 97 1 15 6 , 99 4 55 9 , 04 0 28 3 , 39 9 30 4 93 6 10 , 01 1 22 9 , 30 6 84 4 , 17 1 14 , 81 1 92 1 20 1 56 4 38 1 29 7 , 73 4 (7 1 4 51 6 ) (1 4 8 , 11 8 ) (1 2 1 , 89 6 ) (1 2 4 , 03 0 ) (9 5 1 ) (2 1 , 86 5 ) (2 6 9 , 61 1 ) (1 , 40 0 ) (8 8 ) 58 2 ) (5 3 , 60 1 ) (2 8 , 42 1 ) (2 1 , 82 6 ) (3 , 82 0 ) (3 , 39 8 ) (3 , 97 5 ) (3 1 ) (8 6 0 ) (6 , 98 5 ) (1 4 ) (3 ) (1 4 1 ) (1 , 48 4 ) (1 , 11 6 ) 20 0 , 92 3 , 47 4 31 , 80 0 , 14 5 31 , 68 4 31 1 33 , 15 3 , 99 9 25 9 , 43 0 83 1 , 21 8 66 , 94 6 , 30 5 51 8 , 34 0 24 , 63 5 20 5 , 40 6 13 , 55 2 , 12 3 88 0 , 90 2 24 , 74 9 , 10 1 42 6 , 52 8 29 8 , 01 0 84 5 87 1 55 , 01 4 32 1 , 88 9 17 1 , 93 7 (2 2 1 , 61 8 ) 88 0 21 2 , 07 6 05 9 , 11 5 56 8 , 94 0 79 3 , 33 1 , 92 1 15 4 , 31 1 , 01 4 12 6 , 14 0 39 3 12 6 , 18 7 , 40 6 96 6 , 75 5 22 , 24 0 , 28 9 21 2 , 55 5 , 27 1 16 8 , 99 1 92 , 53 6 71 0 , 56 8 55 , 48 3 66 6 28 , 88 1 , 02 6 8& , 68 4 14 , 09 8 13 , 48 8 14 , 93 7 11 6 63 5 29 , 70 8 52 0 25 2 82 4 13 1 , 12 9 01 3 , 04 3 95 4 , 47 1 11 6 , 66 7 62 6 24 1 , 47 6 96 2 , 23 7 98 2 70 8 39 , 64 0 41 8 , 88 7 31 3 , 39 1 91 8 , 33 4 26 0 , 05 0 16 6 , 22 8 10 9 , 33 4 78 1 20 , 34 9 26 0 29 1 12 0 17 3 06 0 68 , 39 0 23 , 95 9 08 8 , 44 0 66 2 , 88 1 65 1 , 32 9 70 2 , 38 7 50 9 17 1 , 26 3 37 8 , 87 1 15 8 52 1 57 9 24 2 , 91 8 23 6 , 95 7 73 1 , 93 4 05 2 , 41 3 90 3 , 96 3 99 1 , 51 0 64 1 19 8 , 40 8 88 1 , 11 7 52 4 66 2 35 , 93 4 39 5 , 59 7 25 7 , 16 4 45 9 , 95 4 35 4 , 60 9 21 3 , 38 3 31 5 , 44 1 68 2 29 1 , 03 5 24 8 , 21 9 62 3 87 6 49 , 68 4 51 5 , 57 1 38 8 , 76 5 41 6 , 57 2 48 1 , 93 9 38 1 , 22 2 31 3 , 81 0 02 6 68 , 71 8 82 3 , 06 4 16 , 89 2 29 9 88 4 16 5 29 4 88 , 36 4 13 5 , 13 1 13 5 16 1 85 1 , 31 2 14 1 , 66 0 46 4 27 1 53 1 , 51 3 15 , 93 9 90 3 37 , 85 3 75 0 , 21 8 11 6 00 4 , 81 1 17 0 , 06 5 15 6 , 39 0 17 8 , 41 4 38 3 40 , 16 8 33 2 , 18 9 86 6 12 0 21 6 86 0 53 , 48 2 82 8 31 0 91 6 16 3 11 5 81 0 13 2 43 8 23 9 13 1 19 1 51 2 00 4 , 98 4 28 9 21 8 28 2 00 2 , 60 1 88 8 19 1 98 , 81 6 92 3 , 99 8 10 8 11 2 24 8 04 8 (3 2 4 , 79 3 , 99 8 ) (6 3 , 70 5 , 98 0 ) (5 2 , 21 3 , 34 2 ) (5 1 , 64 4 , 12 6 ) (3 9 2 , 87 5 ) 15 0 21 0 ) (1 0 9 , 94 1 , 22 0 ) (9 1 4 , 34 6 ) (3 8 , 51 1 ) 94 3 , 91 9 ) (2 2 , 95 6 , 10 5 ) (1 1 , 88 6 , 10 4 ) (1 6 , 33 5 , 06 4 ) (3 , 70 9 29 5 ) (2 , 72 6 , 43 3 ) (2 , 34 8 , 46 0 ) (1 7 , 62 1 ) (4 1 3 , 98 2 ) (5 , 28 1 , 23 3 ) (4 8 , 18 0 ) (2 , 32 3 ) (9 4 , 13 1 ) (1 , 17 1 , 52 7 ) (5 2 1 , 87 9 ) (6 9 , 51 0 , 18 7 ) (1 3 , 34 2 , 64 6 ) (1 0 , 91 6 , 71 0 ) (1 0 , 95 8 , 86 3 ) (8 4 , 43 4 ) (1 , 83 8 , 10 6 ) (2 4 , 61 6 , 05 5 ) (1 2 5 , 81 3 ) (1 , 71 1 ) (4 0 8 , 25 4 ) (4 , 82 8 06 2 ) (2 , 38 5 , 33 1 ) (6 8 , 34 5 ) (1 3 , 05 3 ) (1 0 74 3 ) (1 0 95 6 ) (8 4 ) 92 7 ) (2 3 , 81 0 ) (1 2 0 ) (8 ) (4 0 5 ) (4 , 73 4 ) (2 , 50 5 ) (4 0 , 36 2 ) (6 , 34 2 ) (5 , 18 2 ) (1 2 , 42 1 ) (1 ) (9 9 1 ) (1 , 11 1 ) (6 5 7 ) (6 , 88 1 ) (1 6 3 ) (9 , 68 8 , 19 2 ) (1 , 19 3 , 60 9 ) (1 , 52 5 , 42 1 ) (1 , 63 2 , 82 5 ) (1 2 , 56 6 ) (3 1 8 , 63 9 ) (3 , 24 8 , 95 0 ) (1 5 , 31 1 ) (1 , 12 3 ) (5 9 , 48 2 ) (6 6 6 31 7 ) (4 1 4 , 53 8 ) 42 0 , 49 6 , 72 7 1 /8 2 , 57 0 , 92 5 1 /6 7 , 39 7 , 89 7 ) (6 6 , 60 7 , 65 1 1 /5 0 7 , 58 6 1 /1 1 , 12 3 , 86 3 ) (1 4 3 , 18 4 , 79 1 /1 , 10 3 , 83 5 1 /4 9 , 73 6 ) 50 4 , 90 7 ) /2 9 , 63 4 22 7 ) (1 5 , 21 1 , 12 0 ) 40 7 81 4 89 8 0 54 4 , 94 5 6 5 , 04 0 , 34 2 6 4 , 58 3 , 92 1 4 9 7 , 39 8 1 1 , 56 5 , 41 4 1 3 8 , 81 7 , 62 3 7 8 4 , 96 2 4 9 , 08 1 2 , 41 9 , 09 0 2 8 , 47 4 , 48 5 1 5 , 03 6 , 92 8 01 % 50 % 61 % 50 % 11 . 06 % 11 . 43 % 17 % 28 . 23 % 11 . 98 % 71 % 23 % 78 % 07 % 12 0 , 20 1 , 59 9 2 4 , 53 1 , 48 2 1 9 , 31 4 , 84 3 1 8 , 10 0 , 16 7 1 4 3 , 66 8 3 , 36 2 , 16 5 4 0 , 95 6 , 04 4 5 4 8 , 54 0 1 5 , 39 1 6 1 8 , 09 1 8 , 20 1 , 45 5 4 , 35 5 , 15 4 12 0 20 7 99 2 4 , 06 9 84 4 1 9 , 66 5 , 64 1 1 9 , 02 6 , 52 6 1 6 8 , 49 5 3 , 98 2 , 76 4 3 9 70 9 , 32 4 2 7 9 , 28 3 1 8 , 29 2 7 4 3 , 35 5 8 , 53 2 , 55 1 4 , 01 1 , 52 3 46 1 , 63 1 (3 5 0 , 19 8 ) (9 2 6 , 35 9 ) (2 4 82 7 ) (6 1 9 , 99 9 ) 24 6 , 72 0 26 9 , 25 1 (2 , 90 1 ) (6 5 26 4 ) (3 3 1 , 09 6 ) 34 3 , 63 1 36 % 15 . 57 % -B . 78 % 13 5 29 2 , 38 7 2 7 , 51 0 , 18 8 2 1 , 72 0 , 64 4 2 0 , 48 9 , 08 5 1 6 2 , 06 6 3 , 79 0 , 56 2 4 6 , 09 0 , 82 0 5 7 1 , 57 5 1 7 , 20 6 1 6 7 , 57 1 9 , 25 4 , 70 8 4 , 91 1 , 36 1 12 0 20 1 99 2 4 , 06 9 , 84 4 1 9 , 66 5 , 64 1 1 9 , 02 6 , 52 6 1 6 8 , 49 5 3 , 98 2 , 76 4 3 9 , 70 9 , 32 4 2 7 9 , 28 3 1 8 , 29 2 7 4 3 , 35 5 8 , 53 2 , 55 1 4 , 01 1 , 52 3 ;E n r n " ' t : l ;: r ~ ~ ~ :: J e n - . (I ) tT 1 0 " :: : 1 ~ Z ~. n 00 Z ~ . o -: : -. " ' t : I 0. ~ " " r n - o I ~ -1 t T 1 (J Q ~ 6 (I) ': : : . . V ' o I 0 .. . . , - .. . . . , 15 , 08 4 18 8 12 . 55 % 44 0 94 4 14 . 30 % 05 5 00 3 10 . 45 % 46 2 , 55 9 69 % 42 9 ) -3 . 82 % /1 9 2 , 20 2 ) -4 . 83 % 38 1 , 4 9 6 16 . 07 % 29 8 29 2 10 6 . 81 % (1 , 08 6 ) 94 % 24 , 21 6 26 % 12 2 , 15 1 46 % 89 9 , 83 8 22 . 43 % (E x h i b i t N o . 2 3 , P g 1 ) C l a s s DL T I d a h o G A C E x h i b i t 6 , .is Ge n e r a t i o n S u m m a r y Pa c l f l C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e . G e n e r a t i o n F u n c t i o n St a t e o f I d a h o MS P P r o t o c o l 12 M o n t h s E n d i n g M a r c h 2 0 0 4 Id a h o Ge n e r a l S r v Ge n e r a l S r v Ge n e r a l S r v St , & A r e a L g t Sp a c e Ge n e r a l S r v Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Me d V o l t a g e Hig h V o l t a g e Ir r i g a t i o n Sc h e d u l e s Tr a f f i c S g n l s He a t i n g Sm a l l P o w e r DE S C R I P T I O N No r m a l i z e d Sc h e d u l e 1 Sc h e d u l e 3 8 Sc h e d u l Sc h e d u l e 8 Sc h e d u l e 9 Sc h e d u l e 1 0 11 , Sc h e d u l e 1 2 Sc h e d u l e 1 9 Sc h e d u l e 2 3 Co n t r a c t 1 Op e r a t i n g E x p e n s e s Op e r a t i o n & M a i n t e n a n c e E x p e n s e s 13 3 , 67 3 , 24 6 22 , 50 5 , 51 1 20 , 58 3 , 77 0 23 , 68 6 , 77 5 18 2 , 91 7 36 9 , 04 2 73 6 , 17 6 11 0 , 54 7 15 , 85 3 82 9 , 11 2 64 4 , 54 5 02 8 , 99 7 De p r e c i a t i o n E x p e n s e 10 , 89 0 , 88 2 91 5 , 14 3 70 6 , 07 8 98 7 , 38 0 15 , 36 5 43 0 , 09 9 45 7 , 47 6 16 8 26 1 70 , 65 3 74 1 86 4 55 8 , 39 5 Am o r t i z a t i o n E x p e n s e 91 0 , 54 7 34 1 , 93 0 30 1 , 14 0 34 4 , 97 5 66 5 74 , 05 6 60 4 99 2 50 5 22 4 12 , 34 7 13 0 , 64 7 96 , 06 6 Ta x e s O t h e r T h a n I n c o m e 04 3 , 95 9 35 7 , 45 2 31 9 , 90 8 37 0 , 73 7 86 7 04 9 65 3 , 79 4 43 9 23 9 13 , 15 6 13 7 , 89 4 10 5 , 42 5 In c o m e T a x e s - F e d e r a l (2 6 , 27 1 ) 59 4 ) (4 , 11 2 ) (4 , 76 5 ) (3 7 ) (1 , 04 2 ) (8 , 40 3 ) (1 8 ) (3 ) (1 6 9 ) (1 , 77 2 ) (1 , 35 5 ) In c o m e T a x e s - S t a t e 35 , 94 5 28 6 62 6 52 0 42 5 11 , 49 7 23 1 42 5 85 4 In c o m e T a x e s D e f e r r e d 12 0 , 97 9 72 0 , 68 5 64 4 , 99 1 74 7 , 47 1 78 1 16 3 , 40 8 31 8 , 16 2 90 2 48 1 26 , 52 5 27 8 , 01 9 21 2 , 55 4 In v e s t m e n t T a x C r e d i t A d J (3 7 1 , 20 6 ) (6 4 , 91 7 ) (5 8 , 09 9 ) (6 7 , 33 0 ) (5 2 1 ) (1 4 , 71 9 ) (1 1 8 , 7 3 6 ) (2 6 1 ) (4 3 ) (2 , 38 9 ) (2 5 , 04 3 ) (1 9 , 14 6 ) Mis e R e v e n u e s & E x p e n s e (4 1 , 70 0 ) (7 , 29 8 ) (6 , 49 2 ) (7 , 59 5 ) (5 9 ) (1 , 64 2 ) (1 3 , 34 6 ) (2 7 ) (5 ) (2 7 0 ) (2 , 83 5 ) (2 , 13 1 ) To t a l O p e r a t i n g E x p e n s e s 15 2 , 23 6 , 38 0 25 , 77 0 , 19 7 23 , 47 2 , 81 0 27 , 06 4 , 16 8 20 9 , 02 9 10 1 , 67 6 50 , 64 1 , 61 2 12 3 , 28 0 18 , 01 0 94 9 , 19 7 90 5 , 74 3 98 0 , 65 8 Ra t e B a s e : El e c t r i c P l a n t I n S e r v i c e 38 2 , 10 5 , 83 1 67 , 09 4 , 17 0 60 , 13 1 , 37 5 69 , 57 8 , 13 8 53 8 , 50 5 15 , 19 4 , 25 3 12 1 , 15 2 , 07 7 26 6 , 36 0 57 4 47 5 , 00 1 25 , 86 7 , 27 9 19 , 76 4 09 8 Pl a n t H e l d F o r F u t u r e U s e 66 , 46 0 10 , 55 8 10 , 34 0 11 , 25 3 83 9 23 , 23 5 38 9 87 7 79 0 El e c t r i c P l a n t A c q u i s i t i o n A d ! 13 1 , 12 9 07 3 , 04 3 95 4 , 47 1 11 6 , 66 7 62 6 24 1 47 6 96 2 , 23 7 98 2 70 8 39 , 64 0 41 8 , 88 7 31 3 , 39 1 Nu c l e a r F u e l Pr e p a y m e n t s 50 5 , 25 2 12 9 , 51 4 88 , 84 0 70 , 15 7 51 6 14 , 72 5 14 2 , 23 0 46 9 97 0 36 , 70 3 18 , 03 9 Fu e l S t o c k 08 8 , 44 0 66 2 , 88 1 65 1 , 32 9 70 2 , 38 7 50 9 17 7 , 26 3 37 8 , 87 1 15 8 52 7 24 , 57 9 24 2 , 97 8 23 6 , 95 7 Ma t e r i a l s & S u p p l i e s 71 4 81 3 83 0 , 89 4 74 0 , 63 7 86 1 , 36 7 66 2 18 6 , 45 1 49 0 , 87 1 11 6 54 6 30 , 65 9 32 1 , 51 6 24 2 , 09 3 Mis e D e f e r r e d D e b i t s 96 7 , 73 8 08 9 , 25 3 98 0 , 85 4 10 9 , 85 5 63 3 24 1 , 29 2 76 5 , 02 3 26 3 70 4 40 , 18 6 41 3 , 75 0 31 3 , 92 5 Ca s h W o r k i n g C a p i t a l 30 3 , 57 0 21 9 , 47 2 20 0 , 53 6 23 0 , 99 1 78 4 52 , 35 8 43 6 , 26 3 07 8 15 5 08 5 84 , 30 1 68 , 54 6 We a t h e r i z a t i o n L o a n s Mis c e l l a n e o u s R a t e B a s e 00 4 , 81 1 17 0 , 06 5 15 6 , 39 0 17 8 , 41 4 38 3 40 , 76 8 33 2 , 18 9 86 6 12 0 27 6 64 , 86 0 53 , 48 2 To t a l R a t e B a s e A d d i t i o n s 40 5 , 88 8 , 04 4 71 , 27 9 , 85 0 63 , 91 4 77 2 73 , 85 9 , 23 0 57 1 , 70 6 16 , 15 1 , 42 5 12 8 , 68 2 , 99 8 28 6 , 37 6 47 , 43 2 62 7 , 78 4 27 , 45 2 , 15 1 21 , 01 4 , 32 0 Ra t e B a s e D e d u c t i o n s : Ac c u m P r o v i s i o n F o r D e p r e c i a t i o n (1 6 6 , 12 1 , 21 4 ) (2 9 , 35 4 , 58 1 ) (2 6 , 39 4 , 36 1 ) (3 0 , 35 1 , 23 1 ) (2 3 5 , 21 5 ) (6 , 64 4 , 98 4 ) (5 1 , 99 9 , 15 8 ) (1 1 8 , 52 1 ) (1 9 , 47 6 ) (1 , 08 3 , 92 5 ) (1 1 , 27 0 , 03 6 ) (8 , 64 9 , 72 6 ) Ac c u m P r o v i s i o n F o r A m o r t i z a t i o n (7 , 02 2 , 54 4 ) (1 , 23 6 , 99 8 ) (1 , 10 5 , 43 4 ) (1 , 28 1 , 91 4 ) (9 , 91 9 ) (2 7 8 , 52 5 ) (2 , 21 8 , 92 2 ) (4 , 75 6 ) (6 1 6 ) (4 5 , 63 9 ) (4 7 7 , 68 6 ) (3 6 1 , 93 4 ) Ac c u m D e f e r r e d I n c o m e T a x e s (3 1 , 36 9 , 17 2 ) (5 , 47 7 , 57 0 ) (4 , 90 0 , 85 8 ) (5 , 70 3 , 04 7 ) (4 4 , 09 8 ) (1 , 24 3 , 25 3 ) (1 0 , 05 6 , 16 7 ) (2 1 , 34 5 ) (3 , 64 4 ) (2 0 2 , 15 4 ) (2 , 12 0 , 54 9 ) (1 , 61 6 , 48 8 ) Un a m o r t i z e d I T C (3 2 , 75 4 ) (5 , 72 2 ) (5 , 11 5 ) (5 , 94 8 ) (4 6 ) 29 6 ) (1 0 , 49 1 ) (2 2 ) (4 ) (2 1 1 ) (2 , 21 3 ) (1 , 68 5 ) Cu s t o m e r A d v a n c e F o r C o n s t r u c t i o n Cu s t o m e r S e r v i c e D e p o s i t s Mis e R a t e B a s e D e d u c t i o n s (6 , 68 3 , 93 6 ) (1 , 16 6 , 23 5 ) (1 , 04 5 , 38 0 ) (1 , 21 3 , 18 9 ) (9 , 38 4 ) (2 6 5 , 41 6 ) (2 , 13 9 , 99 5 ) (4 , 66 7 ) (7 7 9 ) (4 3 , 05 3 ) (4 5 0 , 52 8 ) (3 4 5 , 31 1 ) To t a l R a t e B a s e D e d u c t i o n s To t a l R a t e B a s e 19 4 , 63 8 , 42 4 34 , 03 8 , 74 5 30 , 46 3 , 62 4 35 , 30 3 , 90 2 27 3 , 04 5 71 7 , 94 9 62 , 25 8 , 26 4 13 7 , 06 5 22 , 71 3 25 2 , 80 3 13 , 13 1 , 13 9 10 , 03 9 , 17 5 Re t u r n O n R a t e B a s e 07 % 81 2 , 34 7 06 5 , 76 6 84 8 , 79 7 14 2 , 54 7 16 , 57 1 46 8 , 39 2 77 8 , 37 1 31 8 37 8 76 , 03 1 79 6 , 91 1 60 9 , 26 4 To t a l O p e r a t i n g E x p e n s e s 15 2 , 23 6 , 38 0 25 , 77 0 , 19 7 23 , 47 2 , 81 0 27 , 06 4 , 16 8 20 9 , 02 9 10 1 , 67 6 50 , 64 1 , 61 2 12 3 , 28 0 18 , 01 0 94 9 , 19 7 90 5 , 74 3 98 0 , 65 8 Re v e n u e C r e d i t s (8 7 , 62 2 , 83 3 ) (1 5 , 06 3 , 92 7 ) (1 3 , 59 0 , 91 3 ) (1 5 , 74 7 , 05 5 ) (1 2 1 , 69 7 ) (3 , 49 0 , 69 6 ) (2 8 , 61 3 , 99 8 ) (6 5 , 34 1 ) (1 0 , 27 6 ) (5 5 5 , 64 6 ) (5 , 81 1 , 40 2 ) (4 , 55 1 , 88 2 ) To t a l R e v e n u e R e q u i r e m e n t s 76 , 42 5 , 89 4 12 , 77 2 03 6 11 , 73 0 , 69 4 13 , 45 9 , 65 9 10 3 , 90 3 07 9 , 37 2 25 , 80 5 , 98 6 66 , 25 7 11 2 46 9 , 58 2 89 1 , 25 2 03 8 , 04 0 Re t u r n O n R a t e B a s e 0 T a r g e t R O R 36 % To t a l O p e r a t i n g E x p e n s e s A d j u s t e d f o r T a x e s Re v e n u e C r e d i t s To t a l T a r g e t R e v e n u e R e q u i r e m e n t s 83 , 62 5 , 44 6 14 , 03 1 , 10 8 85 7 , 52 4 14 , 76 5 , 52 8 11 4 , 00 3 36 4 , 85 4 28 , 10 8 , 87 9 71 , 32 7 95 3 51 5 , 92 2 37 6 , 96 5 40 9 , 38 3 ~( ) ~ ~ .. . ) - : : r (') g V J .. . ; : ; tT 1 g ' . ; : : '" ZdO o ~. S. " t i N Co ~ . . . . . 1/ 9 / 2 0 0 5 (E x h b i t N o . 2 3 , P g . 2 ) G e n DL T I d a h o G A G E x h i b i t 6 . xls l'" ' " () ' t : I I ~ -! t T 1 (J Q 6( ' 1 ) -. . : V I N I 0 g - Oo f ) Tra n s m i s s i o n S u m m a r y Pa c l f l C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e - T r a n s m i s s i o n F u n c t i o n Sta t e o f I d a h o MS P P r o t o c o l 12 M o n t h s E n d i n g M a r c h 2 0 0 4 Id a h o Ge n e r a l S r v Ge n e r a l S r v Ge n e r a l S r v St. a . A r e a L g t Sp a c e Ge n e r a l S r v Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Me d V o l t a g e Hi g h V o l t a g e Ir r i g a t i o n Sc h e d u l e s Tr a f f I c S g n l s He a t i n g Sm a l l P o w e r DE S C R I P T I O N No r m a l i z e d Sc h e d u l e 1 Sc h e d u l e 3 6 Sc h e d u l e 6 Sc h e d u l e 8 Sc h e d u l e 9 Sc h e d u l e 1 0 Sc h e d u l e 1 2 Sc h e d u l e 1 9 Sc h e d u l e 2 3 Co n t r a c t 1 Op e r a t i n g E x p e n s e s Op e r a t i o n 8 . M a i n t e n a n c e E x p e n s e s 85 7 , 36 5 72 2 19 8 53 3 , 42 7 79 0 , 92 5 13 , 84 1 38 8 , 16 7 15 5 , 86 0 53 6 14 1 63 , 57 1 66 8 , 26 6 51 3 , 43 4 De p r e c i a t i o n E x p e n s e 70 0 , 84 6 64 6 , 68 2 57 5 , 27 6 67 2 , 87 2 19 8 14 5 , 51 2 18 1 , 58 0 40 1 42 7 23 , 88 9 25 1 20 1 19 5 , 80 8 Am o r t i z a t i o n E x p e n s e 59 1 , 49 8 10 3 , 32 6 91 , 90 9 10 7 , 52 7 83 1 23 , 25 2 18 8 , 95 0 38 3 81 7 40 , 14 3 31 , 29 1 Ta x e s O t h e r T h a n I n c o m e 93 7 , 61 6 16 4 , 16 2 14 5 , 79 1 17 0 , 25 8 31 5 36 , 81 4 29 9 , 31 8 61 8 10 8 04 8 63 , 65 6 49 , 52 7 In c o m e T a x e s ' F e d e r a l 33 8 , 04 5 59 , 18 6 52 , 56 3 61 , 38 4 47 4 13 , 27 3 10 7 , 91 5 22 3 18 1 22 , 95 0 17 , 85 6 In c o m e T a x e s . S t a t e 97 , 01 3 16 , 96 6 15 , 08 5 17 , 61 6 13 6 80 9 30 , 97 0 62 6 58 6 12 4 In c o m e T a x e s D e f e r r e d 61 3 , 31 1 28 2 , 46 5 25 0 , 85 6 29 2 , 95 5 26 3 63 , 34 5 51 5 , 02 3 06 3 18 6 10 , 40 7 10 9 , 52 9 85 , 21 8 In v e s t m e n t T a x C r e d i t A d ) (1 7 5 , 66 7 ) (3 0 , 75 7 ) (2 7 , 31 5 ) (3 1 , 89 9 ) (2 4 6 ) (6 , 89 7 ) (5 6 , 07 9 ) (1 1 6 ) (2 0 ) (1 , 13 3 ) (1 1 , 92 6 ) (9 , 27 9 ) Ml s c R e v e n u e s 8 . E x p e n s e (1 4 26 6 ) (2 , 49 7 ) (2 , 22 1 ) (2 , 59 8 ) (2 0 ) (5 6 2 ) 56 6 ) (9 ) (2 ) (9 2 ) (9 7 0 ) (7 2 9 ) To t a l O p e r a t i n g E x p e n s e s 16 , 94 5 , 76 1 96 1 , 75 2 63 5 , 37 0 07 9 , 04 1 23 , 79 1 66 6 , 71 4 41 8 , 97 1 11 , 16 3 95 9 10 9 , 31 4 14 9 , 4 3 6 88 8 , 25 0 Ra t e B a s e : El e c t r i c P l a n t I n S e r v i c e 17 2 , 25 6 , 24 0 30 , 11 1 , 23 3 26 , 77 3 , 67 3 31 , 30 6 , 57 6 24 1 , 84 3 76 9 , 86 5 55 , 00 7 , 73 4 11 2 , 17 2 19 , 87 5 11 1 , 59 5 11 , 69 2 , 10 6 10 9 , 56 8 Pla n t H e l d F o r F u t u r e U s e 20 , 22 4 54 0 14 8 68 3 79 7 47 3 13 1 37 5 03 4 Ele c t r i c P l a n t A c q u i s i t i o n A d ) Nu c l e a r F u e l Pr e p a y m e n t s 13 4 , 95 4 42 , 42 8 25 , 43 1 14 , 28 7 87 5 34 , 90 1 61 5 72 6 10 , 21 7 34 7 Fu e l S t o c k Ma t e r i a l s 8 . S u p p l i e s 29 1 77 9 50 , 87 4 45 , 22 8 52 , 99 2 40 9 11 , 45 7 93 , 51 2 18 8 87 9 19 , 78 5 15 , 42 1 Ml s c D e f e r r e d D e b i t s 36 5 , 45 0 23 8 , 52 5 21 2 , 16 8 24 8 , 22 2 91 8 53 , 67 7 43 6 , 18 3 88 5 15 7 81 2 92 , 66 9 72 , 23 3 Ca s h W o r k i n g C a p i t a l 37 4 , 80 2 65 , 48 2 58 , 30 5 68 , 09 5 52 6 14 , 75 9 11 9 , 99 4 24 9 41 7 25 , 40 9 19 , 52 2 We a t h e r i z a t i o n L o a n s Mi s c e l l a n e o u s R a t e B a s e To t a l R a t e B a s e A d d i t i o n s 17 4 , 44 3 , 44 9 30 , 51 2 , 08 2 27 , 11 7 , 95 3 31 , 69 3 , 85 6 24 4 , 82 2 85 3 , 42 9 55 , 69 8 , 79 7 11 4 , 12 2 20 , 14 1 12 5 , 56 0 11 , 84 1 , 56 1 22 1 , 12 5 Ra t e B a s e D e d u c t i o n s : Ac c u m P r o v i s i o n F o r D e p r e c i a t i o n (6 1 , 18 0 , 59 6 ) (1 0 , 68 9 , 10 0 ) (9 , 50 8 , 40 5 ) (1 1 , 12 2 , 78 5 ) (8 5 , 92 8 ) (2 , 40 5 , 32 1 ) (1 9 , 53 8 , 23 4 ) (3 9 , 67 5 ) (7 , 05 5 ) (3 9 4 , 87 2 ) (4 , 15 2 , 46 0 ) (3 , 23 6 , 76 2 ) Ac c u m P r o v i s i o n F o r A m o r t i z a t i o n (3 , 01 9 , 03 3 ) (5 2 7 , 51 8 ) (4 6 9 , 16 0 ) (5 4 8 , 77 4 ) 23 9 ) (1 1 8 , 67 0 ) (9 6 4 , 28 7 ) (1 , 96 0 ) (3 4 8 ) (1 9 , 48 2 ) (2 0 4 , 90 3 ) (1 5 9 , 69 0 ) Ac c u m D e f e r r e d I n c o m e T a x e s (1 4 , 51 9 , 73 7 ) (2 , 53 6 , 20 7 ) (2 , 25 6 , 28 3 ) (2 , 63 9 , 85 2 ) (2 0 , 39 4 ) (5 7 0 , 87 2 ) (4 , 63 7 , 69 0 ) (9 , 40 3 ) (1 , 67 4 ) (9 3 , 71 0 ) (9 8 5 , 43 0 ) (7 6 8 , 22 2 ) Un a m o r t i z e d I T C (1 5 , 50 0 ) (2 , 71 0 ) (2 , 40 9 ) (2 , 81 7 ) (2 2 ) (6 0 9 ) (4 , 95 0 ) (1 0 ) (2 ) (1 0 0 ) (1 , 05 2 ) (8 2 0 ) Cu s t o m e r A d v a n c e F o r C o n s t r u c t i o n Cu s t o m e r S e r v i c e D e p o s i t s Mls c R a t e B a s e D e d u c t i o n s (1 , 30 8 , 61 0 ) (2 2 8 , 59 6 ) (2 0 3 , 33 6 ) (2 3 7 , 89 0 ) 83 8 ) (5 1 , 44 3 ) (4 1 8 , 02 6 ) (8 4 8 ) (1 5 1 ) (8 , 44 5 ) (8 8 , 81 2 ) (6 9 , 22 7 ) To t a l R a t e B a s e D e d u c t i o n s 60 , 04 3 , 47 6 14 6 , 91 5 43 2 , 65 7 23 4 , 72 0 To t a l R a t e B a s e 94 , 39 9 , 97 2 16 , 52 7 , 95 0 14 , 67 8 , 36 0 17 , 14 1 , 73 9 13 2 , 40 2 70 6 , 51 4 30 , 13 5 , 61 1 62 , 22 6 10 , 91 1 60 8 , 95 0 40 8 , 90 4 98 6 , 40 5 Re t u r n O n R a t e B a s e 07 % 72 9 , 00 9 00 3 , 05 9 89 0 , 81 0 04 0 , 30 9 03 5 22 4 , 94 3 82 8 , 89 0 77 6 66 2 36 , 95 6 38 8 , 94 8 30 2 , 61 8 To t a l O p e r a t i n g E x p e n s e s 16 , 94 5 , 76 1 96 1 , 75 2 63 5 , 37 0 07 9 , 04 1 23 , 79 1 66 6 , 71 4 41 8 , 97 1 11 , 16 3 95 9 10 9 , 31 4 14 9 , 43 6 88 8 , 25 0 Re v e n u e C r e d i t s (1 6 , 72 3 , 06 5 ) (2 , 89 8 , 98 2 ) (2 , 60 2 , 53 8 ) (3 , 02 1 , 22 6 ) (2 3 , 36 1 ) (6 6 3 , 93 5 ) (5 , 40 0 , 12 4 ) (1 1 , 94 3 ) (1 , 95 3 ) (1 0 6 , 99 3 ) (1 , 11 9 , 88 0 ) (8 7 2 , 12 9 ) To t a l R e v e n u e R e q u i r e m e n t s 95 1 , 70 6 06 5 , 82 9 92 3 , 64 2 09 8 , 12 5 46 5 22 7 , 72 2 84 7 , 73 7 99 6 66 8 39 , 27 8 41 8 , 50 4 31 8 , 74 0 Re t u r n O n R a t e B a s e C T a r g e t R O R 36 % To t a l O p e r a t i n g E x p e n s e s A d j u s t e d t o r T a x e s Re v e n u e C r e d i t s To t a l T a r g e t R e v e n u e R e q u i r e m e n t s 44 3 , 50 1 67 7 , 18 7 46 6 , 58 5 73 2 , 18 7 13 , 36 3 36 4 , 82 4 96 2 , 43 4 29 8 07 2 61 , 80 2 65 5 , 56 5 50 3 , 18 4 :E \ ) t T 1 _. ~ ~ ~ :1 C / ) _ . 5 i tT 1 g o , ( = ) en Z 0 0 Z . a ~. 0 S. . " ~ Q. ~ w 1/ 9 / 2 0 0 5 (E x h i b i t N o . 2 3 . P g 3 ) T r a n s DL T I d a h o G R C E x h i b i t 6 . xl s l' \ ) - 0 I 1 \ : 1 -:J t T 1 ( J Q 1\ : 1 . C1 ) 'S . 5 : w 0 . 0 '1 '" ' J Di s t r i b u t i o n S u m m a r y Pa c l l l C o r p Co s t 0 1 S e r v i c e B y R a t e S c h e d u l e . D i s t r i b u t i o n F u n c t i o n St a t e 0 1 I d a h o MS P P r o t o c o l 12 M o n t h s E n d i n g M a r c h 2 0 0 4 Id a h o Ge n e r a l S r v Ge n e r a l S r v Ge n e r a l S r v St. & . A r e a L g t Sp a c e Ge n e r a l S r v Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Me d V o l t a g e Hig h V o l t a g e Ir r i g a t i o n Sc h e d u l e s Tr a f f i c S g n l s He a t i n g Sm a l l P o w e r DE S C R I P T I O N No r m a l i z e d Sc h e d u l e 1 Sc h e d u l e 3 6 Sc h e d u l e 6 Sc h e d u l e 8 Sc h e d u l e 9 Sc h e d u l e 1 0 11 . Sc h e d u l e 1 2 Sc h e d u l e 1 9 Sc h e d u l e 2 3 Co n t r a c t 1 Op e r a t i n g E x p e n s e s Op e r a t i o n & . M a i n t e n a n c e E x p e n s e s 13 , 58 1 , 26 3 19 3 , 47 9 08 8 , 83 8 48 6 , 43 3 14 , 21 4 22 , 49 4 43 1 , 45 3 31 6 , 85 3 62 0 61 , 69 1 96 4 , 13 1 De p r e c i a t i o n E x p e n s e 45 0 , 68 9 51 7 , 16 6 04 8 , 77 3 68 9 , 52 9 53 1 02 5 61 3 , 92 0 34 1 71 9 29 , 77 6 47 9 88 5 Am o r t i z a t i o n E x p e n s e 74 7 , 21 7 17 5 , 66 7 12 1 , 89 4 80 , 06 1 59 2 78 4 30 4 , 36 3 31 8 51 7 55 , 93 5 Ta x e s O t h e r T h a n I n c o m e 61 4 , 85 4 37 1 , 93 4 25 8 , 73 4 17 5 , 88 7 34 7 75 7 67 2 , 29 1 25 1 17 4 51 5 11 7 , 95 1 In c o m e T a x e s . F e d e r a l 40 8 , 17 4 94 , 01 1 65 , 39 8 44 , 45 8 34 0 44 4 16 9 , 93 0 83 3 90 0 29 , 81 4 In c o m e T a x e s . S t a t e 11 6 , 80 3 26 , 90 2 18 , 71 4 12 , 72 2 12 7 48 , 62 7 52 4 54 4 53 1 In c o m e T a x e s D e l e r r e d 43 5 , 92 2 56 1 , 04 2 39 0 , 28 7 26 5 , 31 7 03 2 65 1 01 4 , 11 5 10 , 93 8 26 3 11 , 33 7 17 7 , 92 3 In v e s t m e n t T a x C r e d i t A d l (2 2 7 , 70 3 ) (5 2 , 44 5 ) (3 6 , 48 3 ) (2 4 , 80 1 ) (1 9 0 ) (2 4 8 ) (9 4 79 6 ) 02 2 ) (2 5 ) (1 , 06 0 ) (1 6 , 63 2 ) (2 ) Mls c R e v e n u e s & . E x p e n s e 34 , 14 1 97 5 31 5 21 8 34 5 10 , 92 7 22 1 32 1 74 5 To t a l O p e r a t i n g E x p e n s e s 25 , 16 1 , 36 0 89 3 , 73 1 96 1 47 2 73 5 , 82 4 01 2 37 , 38 0 10 , 17 0 , 82 8 39 8 , 05 8 89 8 11 5 , 44 0 81 9 , 85 9 85 8 Ra t e B a s e : Ele c t r i c P l a n t I n S e r v i c e 23 3 , 90 4 , 61 3 55 , 00 9 , 57 6 38 , 16 3 , 88 7 25 , 05 8 , 05 2 18 5 , 30 9 24 7 , 21 7 95 , 24 8 , 81 2 35 1 , 69 0 26 , 64 5 10 1 , 13 0 17 , 51 0 , 46 0 83 5 Pl a n t H e l d F o r F u t u r e U s e El e c t r i c P l a n t A c q u i s i t i o n A d J Nu c l e a r F u e l Pr e p a y m e n t s 20 5 , 07 3 73 , 22 5 40 , 18 1 13 , 54 0 75 2 58 , 54 4 46 0 93 2 16 , 31 1 Fu e l S t o c k Ma t e r i a l s & . S u p p l i e s 72 5 , 34 2 17 0 , 64 5 11 8 , 09 8 77 , 15 1 57 0 50 1 29 6 , 73 4 22 0 39 5 54 , 29 6 (3 5 0 ) Mls c D e l e r r e d D e b i t s 55 , 94 1 13 , 15 1 12 6 99 4 22 , 78 6 32 3 26 3 18 8 Ca s h W o r k i n g C a p i t a l 63 9 , 81 3 15 0 , 44 5 98 , 40 5 70 , 02 6 67 0 06 0 25 5 , 87 6 92 7 90 6 45 , 42 0 We a t h e r i z a t i o n L o a n s Mi s c e l l a n e o u s R a t e B a s e To t a l R a t e B a s e A d d i t i o n s 23 5 , 53 0 , 78 2 55 , 41 7 , 04 2 38 , 42 9 , 69 8 25 , 22 4 , 76 3 18 6 , 67 3 24 9 , 58 8 95 , 88 2 , 75 2 37 2 , 62 0 26 , 85 8 10 8 , 62 6 17 , 63 0 , 67 4 46 8 Ra t e B a s e D e d u c t i o n s : Ac c u m P r o v i s i o n F o r D e p r e c i a t i o n (9 7 24 8 , 70 0 ) (2 3 , 55 5 72 2 ) (1 6 , 25 7 , 58 8 ) (1 0 , 16 0 , 65 3 ) (7 1 , 70 1 ) (9 8 , 59 0 ) (3 8 , 35 9 , 93 3 ) (7 5 4 , 20 1 ) (1 1 , 90 6 ) (4 6 4 , 10 1 ) 51 4 , 09 0 ) (2 1 6 ) Ac c u m P r o v i s i o n F o r A m o r t i z a t i o n (3 , 97 0 , 46 7 ) (9 3 3 , 51 4 ) (6 4 7 , 73 4 ) (4 2 5 , 40 5 ) (3 , 14 6 ) (4 , 17 3 ) (1 , 61 7 , 17 7 ) (2 2 , 94 4 ) (4 5 2 ) (1 8 , 69 0 ) (2 9 7 , 22 5 ) (7 ) Ac c u m D e l e r r e d I n c o m e T a x e s (2 4 , 10 4 51 2 ) (5 , 53 9 , 75 6 ) (3 , 86 3 , 19 1 ) (2 , 63 0 , 02 7 ) (2 0 , 01 0 ) (2 5 , 99 0 ) (1 0 , 04 9 , 01 3 ) (9 8 , 61 6 ) (2 , 58 9 ) (1 1 2 , 37 6 ) (1 , 76 2 , 64 8 ) (2 9 6 ) Un a m o r t i z e d I T C (2 0 , 09 1 ) (4 , 62 1 ) (3 , 21 9 ) (2 , 19 1 ) (1 7 ) (2 2 ) (8 , 36 9 ) (8 7 ) (2 ) (9 4 ) (1 , 46 9 ) (0 ) Cu s t o m e r A d v a n c e F o r C o n s t r u c t i o n (4 0 , 76 0 ) (6 , 40 5 ) (5 , 23 3 ) (1 2 , 54 4 ) (7 ) 00 7 ) (7 , 78 7 ) (6 6 3 ) (6 , 94 9 ) (1 6 5 ) Cu s t o m e r S e r v i c e D e p o s i t s Mls c R a t e B a s e D e d u c t i o n s (1 , 69 6 , 24 5 ) (3 9 8 , 77 8 ) (2 7 6 , 71 1 ) (1 8 1 , 74 6 ) (1 , 34 4 ) (1 , 78 0 ) (6 9 0 , 92 9 ) (9 , 80 2 ) (1 9 3 ) (7 , 98 5 ) (1 2 6 , 97 8 ) To t a l R a t e B a s e D e d u c t i o n s 15 , 14 2 60 3 , 90 9 70 9 , 35 9 68 4 To t a l R a t e B a s e 10 8 , 45 0 , 00 8 24 , 97 8 , 24 7 17 , 37 6 , 02 3 11 , 81 2 , 19 6 90 , 44 8 11 8 , 02 7 45 , 14 9 , 54 4 48 6 , 97 1 71 5 50 4 , 71 8 92 1 31 5 80 4 Re t u r n O n R a t e B a s e 07 % 58 1 , 68 7 51 5 , 89 7 05 4 , 52 8 71 6 86 6 48 9 16 3 74 0 , 06 6 29 , 55 4 71 1 30 , 63 1 48 0 , 73 4 To t a l O p e r a t i n g E x p e n s e s 25 , 16 1 , 36 0 89 3 , 73 1 96 1 , 47 2 73 5 , 82 4 24 , 01 2 37 , 38 0 17 0 , 82 8 39 8 , 05 8 89 8 11 5 , 44 0 81 9 , 85 9 85 8 Re v e n u e C r e d i t s (5 6 8 , 84 4 ) (5 9 , 24 4 ) (4 1 78 0 ) (1 5 5 , 55 7 ) (5 0 4 ) (1 3 , 07 2 ) (2 1 2 , 79 7 ) 84 3 10 0 (7 , 22 6 ) (7 6 , 75 9 ) (3 , 84 9 ) To t a l R e v e n u e R e q u i r e m e n t s 31 , 17 4 , 20 3 35 0 , 38 4 97 4 , 22 0 29 7 , 13 4 28 , 99 8 47 1 12 , 69 8 , 09 7 42 9 , 45 5 70 8 13 8 , 84 5 22 3 , 83 4 (1 , 94 3 ) Re t u r n O n R a t e B a s e 0 T a r g e t R O R 36 % 40 , 72 3 98 0 To t a l O p e r a t i n g E x p e n s e s A d j u s t e d l o r T a x e s 40 4 , 90 2 06 2 Re v e n u e C r e d i t s 84 3 10 0 To t a l T a r g e t R e v e n u e R e q u i r e m e n t s 35 , 18 5 , 70 0 27 4 31 3 61 6 , 94 8 73 4 , 06 0 32 , 34 3 35 , 83 6 36 8 , 15 0 44 7 46 8 14 2 15 7 , 51 4 51 6 , 83 9 (1 , 91 3 ) ~( " ) ~ ; J ' _. ; J ; - : : r n C/ J - . t'T 1 g : '" Z Z 0 00 0 11 " . ~. ' " ' 0 t V a. ; J ; - V- J 1/9 / 2 0 0 5 (E x h i b i t N o . 2 3 . P g 4 ) D i s t DL T I d a h o G A G E x h i b i t B . xls (" ) - 0 , I I ' ... . . , j t ' T 1 (J Q II ' (t ) -. . , : V I ~ 0" ' 0 "1 - '" " J a- . Re t a i l S u m m a r y Pa c l l l C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e . R e t a i l S e r v i c e s F u n c t i o n Sta t e o f I d a h o MS P P r o t o c o l 12 M o n t h s E n d i n g M a r c h 2 0 0 4 Id a h o Ge n e r a l S r v Ge n e r a l S r v Ge n e r a l S r v St . & A r e a L g t Sp a c e Ge n e r a l S r v Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Me d V o l t a g e Hig h V o l t a g e Ir r i g a t i o n Sc h e d u l e s Tr a f f i c S g n l s He a t i n g Sm a l l P o w e r DE S C R I P T I O N No r m a l i z e d Sc h e d u l e 1 Sc h e d u l e 3 6 Sc h e d u l e 6 Sc h e d u l e 8 Sc h e d u l e 9 Sc h e d u l e 1 0 11 , Sc h e d u l e 1 2 Sc h e d u l e 1 9 Sc h e d u l e 2 3 Co n t r a c t 1 Op e r a t i n g E x p e n s e s Op e r a t i o n & M a i n t e n a n c e E x p e n s e s 44 5 , 26 5 71 9 , 58 3 36 9 , 27 0 20 1 , 46 5 09 1 18 , 99 2 48 9 , 64 3 37 , 54 7 43 4 25 , 58 9 57 9 , 37 6 27 4 De p r e c i a t i o n E x p e n s e 43 , 76 0 19 , 15 4 52 3 70 0 23 6 96 7 35 0 19 4 61 6 Am o r t i z a t i o n E x p e n s e 38 6 , 18 8 16 9 , 04 0 84 , 04 5 14 , 99 9 08 5 79 , 13 5 09 3 11 8 71 3 31 , 91 0 Ta x e s O t h e r T h a n I n c o m e 41 , 35 7 16 , 12 2 55 4 52 5 30 8 77 1 28 9 19 3 39 2 17 9 In c o m e T a x e s . F e d e r a l 32 , 08 3 12 , 50 7 63 6 95 8 23 9 58 0 22 4 15 0 63 1 13 9 In c o m e T a x e s . S t a t e 90 4 47 1 84 2 54 4 10 4 73 0 In c o m e T a x e s D e f e r r e d (1 3 , 21 7 ) (5 , 15 2 ) (2 , 73 4 ) (8 0 7 ) (5 ) (9 8 ) (3 , 12 3 ) (9 2 ) (3 ) (6 2 ) (1 , 08 4 ) (5 7 ) In v e s t m e n t T a x C r e d i t A d J Mls c R e v e n u e s & E x p e n s e To t a l O p e r a t i n g E x p e n s e s 94 4 , 34 0 93 4 , 72 5 47 7 , 13 5 22 2 , 38 4 17 1 21 , 82 8 59 4 , 07 7 41 , 47 3 58 3 27 , 81 9 62 0 , 57 1 57 3 Ra t e B a s e : Ele c t r i c P l a n t I n S e r v i c e 07 1 , 23 6 09 6 , 03 4 07 1 , 45 7 24 4 , 64 0 09 8 28 , 95 5 14 6 , 64 7 38 , 77 4 44 1 22 , 84 3 41 3 , 82 2 52 5 Pla n t H e l d F o r F u t u r e U s e Ele c t r i c P l a n t A c q u i s i t i o n A d ) Nu c l e a r F u e l Pr e p a y m e n t s 16 2 38 4 68 8 12 3 64 8 26 1 Fu e l S t o c k Ma t e r i a l s & S u p p l i e s Mls c D e f e r r e d D e b i t s 25 3 , 14 6 48 , 89 2 40 , 15 8 40 , 66 1 31 2 17 2 86 , 80 7 54 3 51 3 74 1 31 8 Ca s h W o r k i n g C a p i t a l 89 , 71 4 80 7 22 , 56 0 31 9 31 3 06 7 61 9 42 2 54 6 We a t h e r i z a t i o n L o a n s Mi s c e l l a n e o u s R a t e B a s e To t a l R a t e B a s e A d d i t i o n s 41 7 , 25 8 19 1 , 11 7 13 4 , 86 3 28 8 , 74 2 44 4 36 , 45 6 24 2 , 17 0 39 , 96 1 49 5 24 , 79 1 44 1 , 37 0 14 , 84 8 Ra t e B a s e D e d u c t i o n s : Ac c u m P r o v i s i o n F o r D e p r e c i a t i o n (2 4 3 , 48 7 ) (1 0 6 , 57 8 ) (5 2 98 9 ) (9 , 45 7 ) (3 1 ) (1 , 31 5 ) (4 9 , 89 4 ) (1 , 95 0 ) (7 5 ) (1 , 08 0 ) (2 0 , 11 9 ) Ac c u m P r o v i s i o n F o r A m o r t i z a t i o n (2 , 32 3 , 02 0 ) (1 , 01 1 , 26 4 ) (5 0 4 , 10 5 ) (9 2 36 7 ) (3 1 6 ) (1 2 , 61 4 ) (4 8 0 , 84 7 ) (1 8 , 52 0 ) (7 0 6 ) (1 0 , 31 9 ) (1 9 1 , 71 3 ) (2 4 8 ) Ac c u m D e f e r r e d I n c o m e T a x e s 44 3 , 25 4 21 0 , 88 7 10 3 , 56 3 14 , 06 3 00 7 66 , 81 5 49 0 13 6 98 5 40 , 56 4 (3 2 5 ) Un a m o r t i z e d I T C Cu s t o m e r A d v a n c e F o r C o n s t r u c t i o n 39 8 12 3 Cu s t o m e r S e r v i c e D e p o s i t s Mls c R a t e B a s e D e d u c t i o n s To t a l R a t e B a s e D e d u c t i o n s 64 5 40 7 17 1 , 19 9 57 2 To t a l R a t e B a s e 29 4 , 40 2 28 4 , 22 3 68 1 , 38 2 20 1 , 10 4 16 6 24 , 54 5 77 8 , 32 0 22 , 98 2 85 0 15 , 38 4 27 0 , 17 0 14 , 27 6 Re t u r n O n R a t e B a s e 07 % 19 9 , 93 3 77 , 93 8 41 , 35 2 12 , 20 5 49 0 47 , 23 5 39 5 93 4 16 , 39 6 86 6 To t a l O p e r a t i n g E x p e n s e s 94 4 , 34 0 93 4 , 72 5 47 7 , 13 5 22 2 , 38 4 17 1 21 , 82 8 59 4 , 07 7 41 , 47 3 58 3 27 , 81 9 62 0 , 57 1 57 3 Re v e n u e C r e d i t s (3 5 4 29 0 ) (1 0 1 , 33 5 ) (5 0 , 91 6 ) (1 4 , 54 9 ) (1 1 6 ) (6 8 1 ) (1 2 3 , 15 8 ) (1 , 83 2 ) (7 0 ) (3 , 03 2 ) (5 8 , 57 5 ) (2 5 ) To t a l R e v e n u e R e q u i r e m e n t s 78 9 , 98 3 91 1 , 32 8 46 7 , 57 1 22 0 , 04 0 12 6 22 , 63 7 51 8 , 15 5 41 , 03 6 56 5 25 , 72 1 57 8 , 39 3 41 4 Re t u r n O n R a t e B a s e CD Ta r g e t R O R 36 % To t a l O p e r a t i n g E x p e n s e s A d j u s t e d f o r T a x e s Re v e n u e C r e d i t s To t a l T a r g e t R e v e n u e R e q u i r e m e n t s 91 1 , 84 1 95 8 , 83 0 49 2 , 77 5 22 7 , 47 9 16 9 23 , 54 5 54 6 , 94 4 41 , 88 6 59 6 26 , 29 0 58 8 , 38 6 94 2 :E ( " ) ~ ; F -. ; J : - :r ( ) g e n - . 5 i rt 1 g ' . ( = ) V1 00 0 1' " . :: : . '" O N 1/ 9 / 2 0 0 5 (E x h i b i t N o . 2 3 , P a g e 5 ) R e t a l l p. . ~ V J r' ( " ) , I " ... . j r t 1 ( I t ; I" ~V \ 0' I 0 ., - '" ' ) MI S C S u m m a r y Pa c l f l C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e - M i s c e l l a n e o u s F u n c t i o n St a t e o f I d a h o MS P P r o t o c o l 12 M o n t h s E n d i n g M a r c h 2 0 0 4 Id a h o Ge n e r a l S r v Ge n e r a l S r v Ge n e r a l S r v St . l i t A r e a L g t Sp a c e Ge n e r a l S r v Ju r i s d i c t i o n Re s i d e n t i a l Re s i d e n t i a l La r g e P o w e r Me d V o l t a g e Hig h V o l t a g e Ir r i g a t i o n Sc h e d u l e s Tr a f f i c S g n l s He a t i n g Sm a l l P o w e r DE S C R I P T I O N No r m a l i z e d Sc h e d u l e 1 Sc h e d u l e 3 6 Sc h e d u l e 6 Sc h e d u l e 8 Sc h e d u l e 9 Sc h e d u l e 1 0 L. . 1 W 1 Sc h e d u l e 1 2 Sc h e d u l e 1 9 Sc h e d u l e 2 3 on t r a c t 1 Op e r a t i n g E x p e n s e s Op e r a t i o n l i t M a i n t e n a n c e E x p e n s e s 29 2 , 63 2 58 , 47 9 47 , 77 9 46 , 48 5 41 0 70 0 96 , 62 7 67 4 81 9 20 , 87 1 74 5 De p r e c i a t i o n E x p e n s e Am o r t i z a t i o n E x p e n s e Ta x e s O t h e r T h a n I n c o m e In c o m e T a x e s . F e d e r a l 26 6 , 46 0 14 0 , 81 2 69 , 76 4 73 6 (6 1 ) 18 , 79 2 86 9 11 0 41 1 28 , 15 5 (1 4 1 ) In c o m e T a x e s - S t a t e 76 , 54 1 40 , 44 8 20 , 04 0 36 0 (1 8 ) 39 8 82 4 40 5 08 8 (4 1 ) In c o m e T a x e s D e f e r r e d In v e s t m e n t T a x C r e d i t A d ! Mi s e R e v e n u e s l i t E x p e n s e To t a l O p e r a t i n g E x p e n s e s 63 5 , 63 2 23 9 , 74 0 13 7 , 58 3 52 , 58 1 42 6 62 1 12 0 , 81 7 36 7 18 5 63 6 57 , 11 4 56 3 Ra t e B a s e : Ele c t r i c P l a n t I n S e r v i c e Pl a n t H e l d F o r F u t u r e U s e Ele c t r i c P l a n t A c q u i s i t i o n A d l Nu c l e a r F u e l Pr e p a y m e n t s 69 , 89 4 13 , 49 9 11 , 08 8 11 , 22 7 98 0 23 , 96 8 15 0 41 8 89 8 57 3 Fu e l S t o c k Ma t e r i a l s l i t S u p p l i e s Mis e D e f e r r e d D e b i t s (1 8 2 32 0 ) (3 5 , 21 3 ) (2 8 , 92 3 ) (2 9 , 28 5 ) (2 2 5 ) (5 , 16 5 ) (6 2 52 0 ) (3 9 1 ) (2 1 ) (1 , 08 9 ) (1 2 , 77 8 ) (6 , 71 1 ) Ca s h W o r k i n g C a p i t a l 67 2 73 3 41 6 37 8 28 7 86 4 61 9 28 9 We a t h e r i z a t i o n L o a n s 13 5 , 13 7 73 5 , 76 1 85 7 , 37 2 14 1 , 66 0 46 4 27 7 53 1 , 57 3 75 , 93 9 90 3 37 , 85 3 75 0 , 21 8 11 6 Mi s c e l l a n e o u s R a t e B a s e To t a l R a t e B a s e A d d i t i o n s 03 1 , 38 3 71 5 , 78 0 84 0 , 95 3 12 4 , 98 0 33 8 62 0 49 5 , 88 5 75 , 71 8 89 1 37 , 23 6 74 2 , 95 7 (3 , 73 3 ) Ra t e B a s e D e d u c t i o n s : Ac c u m P r o v i s i o n F o r D e p r e c i a t i o n Ac c u m P r o v i s i o n F o r A m o r t i z a t i o n Ac c u m D e f e r r e d I n c o m e T a x e s Un a m o r t i z e d r r c Cu s t o m e r A d v a n c e F o r C o n s t r u c t i o n Cu s t o m e r S e r v i c e D e p o s i t s Mis e R a t e B a s e D e d u c t i o n s To t a l R a t e B a s e D e d u c t i o n s To t a l R a t e B a s e 03 1 , 38 3 71 5 , 78 0 84 0 , 95 3 12 4 , 98 0 33 8 62 0 49 5 , 88 5 75 , 71 8 89 1 37 , 23 6 74 2 , 95 7 73 3 Re t u r n O n R a t e B a s e 07 % 42 6 , 72 5 22 5 , 50 6 11 1 , 72 5 58 5 (9 8 ) 30 , 09 5 59 5 17 5 26 0 45 , 08 9 (2 2 7 ) To t a l O p e r a t i n g E x p e n s e s 63 5 , 63 2 23 9 , 74 0 13 7 , 58 3 52 , 58 1 42 6 62 1 12 0 , 81 7 36 7 18 5 63 6 57 , 11 4 56 3 Re v e n u e C r e d i t s (1 9 6 , 54 5 ) (3 3 , 34 0 ) (3 0 , 59 1 ) (3 4 , 95 8 ) (2 7 1 ) (7 , 95 9 ) (6 4 , 84 1 ) (1 6 7 ) (2 3 ) (1 , 23 0 ) (1 2 , 73 1 ) (1 0 , 43 4 ) To t a l R e v e n u e R e q u i r e m e n t s 86 5 , 81 3 43 1 , 90 5 21 8 , 71 7 25 , 20 9 17 8 56 3 86 , 07 1 79 6 33 7 66 5 89 , 47 2 (1 , 09 8 ) Re t u r n O n R a t e B a s e 0 T a r g 36 % To t a l O p e r a t i n g E x p e n s e s A d j u s t e d f o r Re v e n u e C r e d i t s To t a l T a r g e t R e v e n u e R e q u i r e m e n t s 12 5 , 89 9 56 9 , 35 0 28 6 , 81 3 29 , 83 1 18 8 50 4 10 4 , 41 3 11 , 59 7 44 4 04 2 11 6 , 95 3 (1 , 23 6 ) ~( " ) ~ ; ; ? -. ~ : : r ' n 5" r J J _ . : : i ~ m g " . f ) '" Z Z 00 0 -( 3 PO ' . :S . " ' t I N 1/ 9 / 2 0 0 5 c. . ~ ... . . . Ex h i b i t N o . 2 3 , P g . 6 ) M l s e DL T I d a h o G A G E x h i b i t 6 . xl s r- ( " ) " 1 ~ -! m o c po 6 o.. c : U 1 0 ' \ 0" I 0 "'1 - -+ j