20050118Weston Exhibit 9 Part I.pdf

...&.
c::
::D
Operating Revenues:
2 General Business Revenues
3 % Change
4 Interdepartmental
5 Special Sales
6 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
10 Steam Production
11 Nuclear Production
12 Hydro Production
13 Other Power Supply
14 Transmission
15 Distribution
16 Customer Accounting
17 Customer Service & Inlo
18 Sales
19 Administrative & General
20 Total O&M Expenses
21 Depreciation
22 Amortization
23 Taxes Other Than Income
24 Income Taxes - Federal
25 Income Taxes - State
26 Income Taxes - Del Net
27 Investment Tax Credit Adj.
28 Mise Revenue & Expense
29 Total Operating Expenses:
31 Operating Rev For Retum:
33 Rate Base:
34 Electric Plant In Service
35 Plant Held for Future Use
36 Mise Delerred Debits
37 Elec Plant Acq Adj
38 Nuclear Fuel
39 Prepayments
40 Fuel Stock
41 Material & Supplies
42 Working Capital
43 Weatherization Loans
44 Misc Rate Base45 Total Electric Plant:
47 Rate Base Deductions:
48 Accum Prov For Deprec
49 Accum Prov For Amort
50 Accum Del Income Tax
51 Unamortized ITC
52 Customer Adv For Const
53 Customer Service Deposits
54 Misc Rate Base Deductions
56 Total Rate Base Deduclions
58 Total Rate Base:
PACIFICORP
IDAHO
Normalized Results of Operations - Rolled In to Revised Protocol
12 Months Ended March 2004
(1)(2)(3)
Total Adjusted Rolled-Rolled-
Results Price Change Revenue Req
163,367 214 12,153,590 175,520,804
7.439%
57.659,204
647.153
225,673,570
48.387,009
893.668
353,611
764,690
158.224
914 022
426,622
144
260 582
158,158 574
21,103.461
639,648
645986
609,884
466,934
157.504
(774.576)
(21 825)
197,985,589
424
057822
551,391
617 636
922,446
645.986
667 706
018,324
202,603225
687.981 535.954 35,223,936
794,339,996
86,684
527.384
131,129
919455
119,104
743,276
377,833
135.683
004,811
829,385,354 829,385,354
60 Retum on Rate Base
61 Retum on Equity
(325,605,392)
(16.354.258)
(69,569,854)
(68,345)
(40.362)
(9,699.048)
408.048,096
(421,337,258)(421,337 258)
408,048,096
632%
11.125%
785%
261%
(4)(5)(6)(7)
Rate Mitigation Max Allowed Revised Protocol Change from
Cap Revenue Req Revenue Req Revised Protocol Req
178,452 002 180,226.944 (1.774 943)
101.67%-0.985%
Page 1.
(8)
Updated Revised Protocol
Price Change
15,084 788
234%1
PACIFICORP
IDAHO-UPL
Normalized Results of Operations - REVISED PROTOCOL
12 Months Ended MARCH 2004
(1)(2)(3)
Total Adjusted Results with
Results Price Change Price Change
Operating Revenues:
2 General Business Revenues 163,367,214 16,859,730 180,226,944
3 Interdepartmental
4 Special Sales 57,659,204
5 Other Operating Revenues 646,757
Total Operating Revenues 225,673,175
Operating Expenses:
9 Steam Production 48,110,159
10 Nuclear Production
11 Hydro Production 893,668
12 Other Power Supply 76,344,011
13 Transmission 764,690
14 Distribution 158,224
15 Customer Accounting 914.022 11,685 925,708
16 Customer Service & Info 426,622
17 Sales 144
18 Administrative & General 238,229
Total O&M Expenses 162,849,771
20 Depreciation 086,177
21 Amortization 635,450
22 Taxes Other Than Income 637 786 637,786
23 Income Taxes - Federal 018,491 629,100 647,591
24 Income Taxes - State 335,206 764,901 100,108
25 Income Taxes - Def Net 156,994
26 Investment Tax Credit Adj.(774,576)
27 Misc Revenue & Expense (21 826)
Total Operating Expenses:200,923,474 405,687 207,329,161
Operating Rev For Return:24,749.701 10,454.043 35,203,744
Rate Base:
33 Electric Plant In Service 793,337 921
34 Plant Held for Future Use 86,684
35 Misc Deferred Debits 459,954
36 Elec Plant Acq Adj 131,129
37 Nuclear Fuel
38 Prepayments 918,334
39 Fuel Stock 088,440
40 Material & Supplies 731 934
41 Working Capital 416 572
42 Weatherization Loans 135,137
43 Misc Rate Base 004,811
Total Electric Plant:828,310,916 828,310,916
46 Rate Base Deductions:
47 Accum Prov For Deprec (324 793,998)
48 Accum Prov For Amort (16,335,064)
49 Accum Def Income Tax (69,570,167)
50 Unamortized ITC (68,345)
51 Customer Adv For Const (40,362)
52 Customer Service Deposits
53 Misc Rate Base Deductions (9,688,792)
Total Rate Base Deductions (420,496,727)(420 496,727)
Total Rate Base:407,814,189 407.814.189
59 Return on Rate Base 069%632%
60 Return on Equity 762%11.125%
62 TAX CALCULATION:
63 Operating Revenue 33,485,817 16,848,045 50.333,862
64 Other Deductions
65 Interest (AFUDC)
66 Interest 13,192,504 13,192,504
67 Schedule "M" Additions 28,598,503 28,598,503
68 Schedule "M" Deductions 45,222,482 45,222,482
69 Income Before Tax 669,334 16,848,045 517,379
71 State Income Taxes 335,206 764,901 100,108
72 Taxable Income 334,128 16,083,144 19,417.272
74 Federal Income Taxes + Other 018,491 629,100 647.591
Ref. Page 2.Ref. Page 1.
Page
PACIFICORP
IDAHO-UPL
Normalized Results of Operations - REVISED PROTOCOL
12 Months Ended MARCH 2004
Page 1.
Net Rate Base - IdahoJurisdiction 407,814 189 Ref. Page 1.
Return on Rate Base Requested 632%Ref. Page 2.
Revenues Required to Earn Requested Return 35,203,744
Less Current Operating Revenues (24 749,701)
Increase to Current Revenues 10,454 043
Net to Gross Bump-up 161.27%
Price Change Required for Requested Return 16,859,730
Requested Price Change 16,859,730
Uncollectible Percent 069%Ref. Page 1.
Increased Uncollectible Expense 685
Requested Price Change 16,859,730
Franchise Tax 000%Ref. Page 1.
OPUC Fee 000%Ref. Page 1.
Washington Revenue Tax 000%Ref. Page 1.
Gross Receipts 000%Ref. Page 1.
Resource Supplier 000%Ref. Page 1.
Increase Taxes Other Than Income
Requested Price Change 16,859,730
Uncollectible Expense (11 685)
Taxes Other Than Income
Income Before Taxes 16,848,045
State Effective Tax Rate 540%Ref. Page 2.
State Income Taxes 764,901
Taxable Income 16,083,144
Federal Income Tax Rate 35.00%Ref. Page 2.
Federal Income Taxes 629,100
Operating Income 100.000%
Net Operating Income 62.006%Ref. Page 1.
Net to Gross Bump-161.27%
PACIFICORP
IDAHO-UPL
Normalized Results of Operations - REVISED PROTOCOL
12 Months Ended MARCH 2004
Page 1.
Operating Revenue 100.000%
Operating Deductions
Uncollectable Accounts
Taxes Other - Franchise Tax
Taxes Other - Public Utility Tax
Taxes Other - Idaho Gross Receipts
069%
000%
000%
000%
Sub-Total 99.931%
State Effective Tax Rate (?Y 4.54%537%
Sub-Total 95.394%
Federal Income Tax (?Y 35.00%33.388%
Net Operating Income 62.006%
Page 1.
PACIFICORP
State of Idaho - Electric Utility
Actual, Adjusted & Normalized Results of Operations - Revised Protocol
Twelve Months Ended March 2004
(1)(2)(3)(4)(5)(6)(7)
Unadjusted Type 1 Total Adjusted Type 2 Total Annualized Type 3 Total Normalized
Results Adjustments Actual Results Adjustments Actual Results Adjustments Results
Operating Revenues:
2 General Business Revenues 93,511,615 69,855.599 163,367.214 163,367,214 163,367,214
3 Interdepartmental
4 Special Sales 35,554,801 35.554.801 35,554,801 22,104,403 57,659,204
5 Other Operating Revenues 171,396 (524.639)646.757 646.757 646,757
Total Operating Revenues 134,237.812 69,330,960 203,568,772 203.568,772 22.104,403 225,673,175
Operating Expenses:
9 Steam Production 45,238,428 558,844 45,797,273 149,701 45,946,974 163,185 48,110.159
10 Nuclear Production
11 Hydro Production 084.080 606,791 690,871 24,355 715.225 178,443 893,668
12 Other Power Supply 21,714,759 32,652,974 54,367.734 60,433 54,428,167 21,915.844 76,344,011
13 Transmission 879.831 879,831 24,454 904,285 (139,595)764,690
14 Distribution 448,055 448,055 101,830 549,885 608.338 158,224
15 Customer Accounting 656.965 (23.203)633,762 48,219 681,981 232,041 914,022
16 Customer Service & Info 377,177 (2,275)374,902 899 383,800 42,822 426,622
17 Sales 144 144 144 144
18 Administrative & General 12,880,681 (188,160)12.692,521 (8,046)12,684,475 553,754 14,238,229
Total O&M Expenses 102,280,122 33,604,971 135,885.093 409,845 136,294,938 26,554,833 162,849,771
20 Depreciation 20.782,296 20,782,296 20,782,296 303,881 21.086,177
21 Amortization 582.286 582,286 582.286 53,164 635,450
22 Taxes Other Than Income 563,402 563.402 563,402 74,384 637,786
23 Income Taxes. Federal (8.239,091)11,751,994 512,903 (136,933)375,970 (2.357,479)018,491
24 Income Taxes - State (942,918)617.073 674,155 (18,607)655,549 (320,342)335,206
25 Income Taxes. Def Net 967,854 40.849 008,703 008,703 148,291 156.994
26 Investment Tax Credit Adj.(774,576)(774,576)(774,576)(774,576)
27 Mise Revenue & Expense (21.826)(21,826)(21,826)(21.826)
Total Operating Expenses:,128,197.549 47,014,888 175,212.437 254,304 175,466,741 25,456.733 200,923,474
Operating Rev For Return:040,262 22,316,072 28,356,335 (254,304)28,102,030 (3,352.330)749,701
Rate Base:
33 Electric Plant In Service 779,992.009 678,469 783,670.478 783,670,478 667,443 793,337,921
34 Plant Held for Future Use 115,956 (29,272)86,684 86,684 86,684
35 Mise Deferred Debits 886.486 (1,426.531)459,954 459,954 459.954
36 Elec Plant Acq Adj 131,129 131.129 131,129 131,129
37 Nuclear Fuel
38 Prepayments 918,334 918,334 918,334 918,334
39 Fuel Stock 088,440 088,440 088,440 088,440
40 Material & Supplies 731.934 731,934 731,934 731,934
41 Working Capital 445,407 971,165 416.572 416,572 416.572
42 Weatherization 562.820 572.317 135,137 135,137 135,137
43 Mise Rate Base 004,811 004.811 004.811 004.811
Total Electric Plant:814,877.326 766,147 818,643.473 818.643,473 667,443 828.310,916
46 Rate Base Deductions:
47 Accum Prov For Depree (325,157,919)832 (325,154,086)(325,154,086)360,088 (324.793,998)
48 Accum Prov For Amort (16,335,064)(16,335,064)(16.335,064)(16,335.064)
49 Accum Def Income Tax (73,480,398)602,407 (68.877.991)(68,877.991)(692 175)(69,570,167)
50 Unamortized ITC (68.345)(68,345)(68,345)(68,345)
51 Customer Adv For Const 334,530 (374892)(40.362)(40,362)(40.362)
52 Customer Service Deposits
53 Mise Rate Base Deductions (8.120,835)(8.120.835)(8,120.835)(1,567.956)(9,688,792)
Total Rate Base Deduction,(422,828,032)231,348 (418,596,684)(418,596,684)(1,900,043)(420,496,727)
Total Rate Base:392,049,294 997,495 400,046,790 400,046,790 767,399 407,814,189
59 Return on Rate Base 541%088%025%069%
60 Return on Equity -3.711%11.606%895%-11.133%762%000%762%
62 TAX CALCULATION:
63 Operating Revenue 051 532 35,725,989 38.777,521 (409,845)38,367,676 (4.881,859)33,485.817
64 Other Deductions
65 Interest (AFUDC)
66 Interest 14.090,456 14,090,456 14,090,456 (897.952)13,192,504
67 Schedule "M" Additions 28,441,688 (114,890)28,326.799 28,326,799 271,704 28,598,503
68 Schedule "M" Deductions 41,885,943 254)41,878,689 878,689 343,793 45,222,482
69 Income Before Tax (24,483,178)35.618,353 11,135.175 (409,845)10,725,330 (7.055.996)669,334
71 State Income Taxes (942,918)617,073 674.155 (18,607)655,549 (320.342)335,206
72 Taxable Income (23,540,260)34,001,280 10,461,019 (391,238)10,069.782 (6.735,654)334,128
74 Federal Income Taxes + Other (8,239,091)11,751.994 512,903 (136,933)375,970 (2.357,479)018,491
(1) Type 1 adjustments involve normalization for out of period adjustments and unusual items that occur during the test period.
(2) Type 2 adjustments annualize changes that occurred during the test period.
(3) Type 3 adjustments are known and measurable items that will occur in a proforma test period.
IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.
Revenue O&M Net Power Cost Depreciation &Tax Misc Rate Base
Adjustments (Tab Adjustments Adjustments (Tab Amortization (Tab Adjustments Adjustments (Tab
Total Adjustments (Tab 4) (Tab 7)
Operating Revenues:
2 General Business Revenues 69,855,599 69,855,599
3 Interdepartmental
4 Special Sales 22,104,403 22,104,403
5 Other Operating Revenues (524,639)(447 620)(77,019)
Total Operating Revenues 91,435,363 69,407,979 22,027 384
Operating Expenses:
9 Steam Production 871 730 870,103 001 651 (23)
10 Nuclear Production
11 Hydro Production 809,588 606,791 141,556 61,241
12 Other Power Supply 54,629.252 347,579 54,127,304 154,369
13 Transmission (115,141)142,131 (257,272)
14 Distribution 710,169 710,169
15 Customer Accounting 257057 257,057
16 Customer Service & Info 49,446 49,446
17 Sales
18 Administrative & General 357,548 357 548
Total O&M Expenses 60.569,649 606.791 875,589 55,871 682 215,587
20 Depreciation 303,881 303,881
21 Amortization 53,164 53,164
22 Taxes Other Than Income 384 26,910 47,474
23 Income Taxes: Federal 257,582 22,987 165 (1,294,873)(11,343,681)142,570 233,599)
State 278,124 123,574 (175,952)541,418)39,545 (167 626)
25 Deferred Income Taxes 189,140 40,849 148,291
26 Investment Tax Credit Adj.
27 Misc Revenue & Expense
Total Operating Expenses:72,725,925 717 530 2,404,764 43,027,433 209,026 367 173
Operating Rev For Return:18,709,439 42,690,450 (2,404,764)(21,000,049)(209,026)(367 173)
Rate Base:
33 Electric Plant In Service 13,345,912 13,345,912
34 Plant Held for Future Use (29,272)(29,272)
35 Misc Deferred Debits (1,426,531)(237 395)(1,189,136)
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital 971 165 971,165
42 Weatherization Loans 572,317 572,317
43 Misc Rate Base
Total Electric Plant:13,433,590 (237 395)13,670,985
Deductions:
47 Accum Prov For Depree 363,921 363,921
48 Accum Prov For Amort
49 Accum Def Income Tax 910,232 88,292 514 115 (692 175)
50 Unamortized ITC
51 Customer Adv For Const (374,892)(374,892)
52 Customer Service Deposits
53 Miscellaneous Deductions 567 956)567.956)
Total Deductions:331,305 292 514 115 (2,271 102)
Total Rate Base:15,764,895 (149,103)514 115 399,883
60 Estimated ROE impact 9.473%22.780%283%11.209%000%147%0.281 %
64 TAX CALCULATION:
66 Operating Revenue 30,434,285 68,801,189 (3,875,589)(33,844,299)(26,910)(620,106)
67 Other Deductions
68 Interest (AFUDC)
69 Interest (897,952)(897,952)
70 Schedule "M" Additions 156,814 (114 890)271 704
72 Schedule "M" Deductions 336,539 254)343,793
73 Income Belore Tax 28,152 512 68,801 189 (3,875,589)(33,951 935)871,042 (3,692,195)
76 State Income Taxes 278.124 123,574 (175,952)541,418)39,545 (167 626)
77 Taxable Income 26,874 388 65,677 615 (3,699,637)(32,410,517)831 497 (3,524 570)
79 Federal Income Taxes 257 582 22,987 165 294,873)(11,343,681)142,570 (1,233,599)
"tJm :D:D m
-I' c:0 -tzenen
"II
PACIFICORP
RESULTS OF OPERATIONS ..... 2. ,
USER SPECIFIC INFORMATION
STATE:
PERIOD:
IDAHO-UPL
MARCH 2004
FILE:
PREPARED BY:
DATE:
TIME:
TYPE OF AVG:
METHODOLOGY:
FACTOR:
FERC:
eOR 12CP:
DEMAND %
ENERGY %
JAM FY2OO4 ID GRC
Revenue Requirement DepartmentJ-.y 3, 2005
11:21:13 AM
BEGINNINGIENDING
REVISED PROTOCOL
Separate Jurisdiction
12 Coincidental Peaks
75% Demand
25% Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
MERGED EFFECTIVE TAXRATE
TAX RATE
35.00%
54%
613
37.950%
CAPITAL STRUCTURE INFORMATION
CAPITAL
STRUCTURE
MERGED COMPANY CAPITAL STRUCTURE
EMBEDDED WEIGHTED
DEBT
PREFERRED
COMMON
51.00%
1.20%
47.80%
100.00%
34"
64"
11.13%
235"
080"
318%
632%
OTHER INFORMATION
IIARCH 8M REVIlED I'ROTOCCI.
BEGINNINGIENDfoIG "-2.2
RESULTS OF OPERATIONS SUMMARY
UNADJUSTED RESULTS ONtO-UPL
DucrlDllDn of -'m Summ8rv:!If :rm&mtIm OAHOoUPL ADJUSTMENTS ADJTOTAL
Operating Rev8nves
General Business ~ues 436,642,321 3043130.706 93,511615 &8,655.598 163,367.214
InIenI epartmenIaI (1,881)(1,881)
SpecIal Sales 557 438.915 521,8M,114 35.554.601 22.104,403 57,659.204
Other Operating Revenues 122,038,117 116,866.721 171,396 (524,639)646.757
Talal Operating R-..e.116,117.372 981,879,581 1304.237.812 91,435.363 225,673,175
Oper8llng~:
Steam ProdudiDn 867 195,758 621.957.328 045.238.428 871,730 48,110,158
Nuclear Produc:liDn
Hydro Produc:liDn 2.8 32,330,555 30.204&,475 064,080 809.588 893,668
Other Power Supply 646,063.786 824,3049,028 21,714,759 54,828,252 76,3U,O11
f811II1'IiI8ion 106,414,449 89,534.618 878,831 (115.141)764,1110
DIIIrIIutiDn 177 ,288 ,866 168,851.611 448,055 710 189 158.224
CuR:Imer Ac:cDunI8 86.073,588 82.416,&32 858.165 257,057 914022
CuRll'ner SeMce 343,339 13.8611,182 377.177 49,44&426,822
Sales 890 54&144 144
rnlnillb~& Gener8I 227.256,380 214375.899 12,880,681 357.548 14.238.229
TaIaIO&M~957,881.221 855,701.099.102.260,122 80,588,648 182,649,771
DepreciItion 350,717.737 329,935,441 20,782,298 303,881 21.086,177
:Ii ArnoItIz8tion EIIpIne 67,729.288 64,147,002 3,582.288 53,164 635,450
Other Th8n Income 95,316,763 110,753,381 5&3,402 74,364 637,786
Income T_. Federal 221 76.817,888 85,057,079 (8,239.091)8.257,582 018.491
Income T . St*221 888,170 10.831.788 (842.818)1.278.124 335.201
Income T- - Def Nit 81 ,5011,783 74,541.839 967,854 188.140 156.894
mesIment Tex Cnldl Adj.(5,&54,881)(5,080.285)(774,576)(774,576)
Mile & EJipenIe (508.216)(488.391)(21.828), 0 828
T alai 0per8Iing 2.22 633,688,104 2,505,501,054 128,187,548 72.725,825 200,823,474
:III 0perIIIing RIMInue far Return 482.418,789 478,378,508 040.282 18,708,439 24,749.701
RIlle......
EI8c:Iric Plant ~ SeMce 13,078,318,159 12.321,1170,470 779,992.009 13,345.912 7113,337.821
Plant Held far Future Ute 188.240 073.264 115.956 (28.272)88.
Mile Defen8d DebIII 311,638,513 307752,027 8&6,488 (1.428.531)04599S4
Elee Plant Acq Ad)112.863 88,1181,733 131 128 131,129
NucIea- Fuel
Prepayments 17,282,402 16,374.067 918,334 1118,334
Fuel S8oc:k 58.416 157 54,327,717 086,440 088,440
MateriII & Supplill 93,260,564 87,528,630 731 11:M 731,934
Worll8lg CapItal 47,252,0311 045.806632 4045,407 971.165 416,572
W8IIIheriuIIion Lo8n8 56.4115.753 49,932,834 562.820 572.317 135.137
MiIc:eI*- RIlle 14.160,172 13.175,361 004,811 004,811
T alai EIec:Iric Plant 13,7711,155.160 12.887922,855 814,877,328 13.433,5110 828.310,1116
RIlle S- Deduc:ti0n8:
Accum Prov For Depr (5.1511,099,010)833.841,091)(325,157,918)363,1121 (324.783.9118)
Accum Prov For Amort 2.311 (303.143.3311)(288.808.276)(16,335,064)(16,335,064)
Accum Def Income T (1,050,922,234)(977,441.835)(73,480,398)1110,232 (69,570,167)
UIl8l'lOltized rrc (17.447.047)(17.378.702)(68.345)(68.345)
CuIIDmer MY far ConIt (4.216,178)(4,550.707)334.530 (374.882)(40.362)
CuR:Imer SeMce DeposIts
Mile. RIlle S- Deductions (135,826,557)(127.705,721)(8,120,835)(1.567 956)688,782
Talal R8I8 S- Deducllonl (6,670,854,364)(6,247.826,333)(422,828032)331,305 (420,496,727)
T alai RIlle 108.501,496 740,096,522 392,049,294 15,764.895 407.814,1811
ReIIIm on Ra18 787%1.541'10 0611'!1o
Return on Equly 7.264'10 711'10 762'10
100 Basil Points ~ Equly:
Revenue Requnment ImpacI 54.760.092 020,138 141.582
RIlle Base Decrease (467735,102)(92,632.287)(29,775,339)
MMCH 2DO4 REVISED PROTOCOL El"ECTRIC REVENUES
BECJlNNNBIEIDNO
FERC IlUMESS PITA UNAD.IUS1'ED RESUL ... 2.3
DESCRIPTIOI'BI!I2I&QI!:IiB I1J!I:!!HB,ADJUS11oENT
U. 10 I.IIIm8 c..a-.
440 R88I8nIIoI
104,452,724 1180.0'1'"24.380,131 11'-.342 013.711.071
81.904,45Z.124 1180,01"'7 24,380.731 19,388,342 013,788.071
442 c:c.m..:I8I & ....II1II
1.381.4112,908 1.330.1013,1118 81,3311,243 58,048'-119.385802
106,8111.155 140.705 7,521,050 (7,521.050)
81.2 498,144865 429,2114,311 68.860,293 !5O,52S,!IOII 119,3115.102
444 PuIIIc 8noI1 Hpo8y LJghIng
18,187.747 15.81.183 210,5115 (58.251)212,333
81.3 16,161741 15.81,183 210,585 (58,251)212,333
445 0IIw s.. 10 PuIIIc
17.871.115 17.m.1I5
81.3 17,811,185 17,811.185
loa
101 448 ~".......h,"j
t02 DPW
("")("")
tCD OF'
tOO 81.(1,881)(1,881)
tOl
tOl ToI8I... to 2.-.-.2.343,121,7211 11.111,115 III,1a.1I7 ,JU
tO7
tGI
tOl
ttO 441
.-
!lor AtuIt
tIt Wtl'415.1118 415,1118
tll WtI'521.011383 481426, 125 33,5115,231 24.073.1&7 57.-,2IM
tll W8I'27,131884 25.9112.321
"".
(1"'.584)
W8I'
t1l
tft 81.3 551438,915 521,114 35,554,801 22.104403 57,858,2IM
tt7 441 ~!IorIW8~
t1l WtI'(0)(0)
tll W8I'
t2111
t2t
tZZ 81.(0)(0)
T 0181
... ....
2.-.m,211 2.115,0".12""'411 002 221,021.411
IZS MAROt 2DO4 REVI8ED PROTOCOl
121 IEGINNNGeDNO
12F Ft:RC IIUSIfESII PITA UNADJU8'TEO RESULTS IDI\IOUPL PIlll82.4
121 N:X:r nl'At'SltPTlOl'f&1QB B!!mI&2!I:IIiB IDAHO-UPL ADJUSTMENT
121 4!0 Faf8iIId
&........
1:10 CUST 1123,317 5,574738 248.571 248,1171
tat CUST
1:12 BI.823.317 574,738 248.579 248,1171
451 Moo: EIocIrto:.......
138 CUST 1.359,212 1.253.1171 105.1133 105.1133
1:11
l:rr
138 B1.I 359,212 6.253.579 105.633 105,1133
1:11
453 w-u.
141
4S4 R8nI Ei8cIrIc PI-'Y
141 DPW 13,705,1111 13,-...237,301 237,3D5
141 4,t35,1211 616-311,1211 318.131
147 145,213 136.557
141 B1.I 18.786,009 18,22U21 !64.0IJ8 5&4,0811
141
111
458 oe.. Ei8cIrIc.......
DM8C 29,417,451 29,300.142 188,517 116,517
CUST
OTHSE 17.30.125 11,131,851 1,222,974 (31.71101 191.274
0TH80 588.33&3.374.443 213,"213,1194
117 OTHSOR 40.1138.858 38.0211,147 2,818.711 (4I2.I3t)2,131.173
81.91.069,578 86,818,4&3 253.1196 (5241138)7211,4$7
181
T"" 0IIw
""--
1zz"',"1,-'721 171'-IDt.UtI 4,",717
t84 T-
""--
81.7 111,"7,172 2,81,171'"134,237.112 Itt,Gl,3a 225,173,171
181
tal IIurrm8y
........ ~
117 2,313.-,112 2,3D7,-1.312 16,'778.-77,378.141 114,155,38
151,137,515 141,223,177 1O.713,S87 (U22,314)1".274
178 733,541 511,000 222.550 222.550
171 586.5116,347 530.013,272 36,523,079 23,511.028 111.104.102
DGP
174 TaIIII EIocIrto: Opwlllng""""116117372 2.98U79,561 134,237.812 91.435,3&3 225,673,175
171 MARCH DM REVISED PROTOCOl
111 BEOINNINGIEN¾NO
FERC BUSINESS PITA UNADJUS'Ia) AESU.TS II:WGUPl PIg82.5
'71 DESCRlP'TlOI fe&mB !!II IQW.ADJUSTMENT
'11
"'-'-
'10 41180 GIrl en S8I8 UIIIy I'I8nI . CR
'I'DPW
'82
,12
'17
41170 LcI88 on S8I8 UIIIy PI8nI
DPW
'10
II'
4118 GIrl tram EmIo88I MGw-
(585,037)(543,784)(4,.253)(4',253)
81.(585,037)(543,784)(41.253)(41,253
'17
41181 GIrIhm ~dNOX
200
20'
2D2 4184 HauI81g 1nIIN8I.........
21M
201 421 (GIrl) '- on S8 UIIIy PI8nI
1117 DPW 303,861 512 301.301,
201
201 (222, 170)(2117.148)(14,321)(14.321)
2'.
21'PT'D 1118 825 :MZ :M2
2'2 (8,731)(8.178)(513)513)
212 81.1 7&,8211 57.3113 18,427 19,427
2'4
2'1 T,*,IIIII'O
""-"-
(101,218)311)(21,121)(21.
211
217 4311 InIIN8I en cwa.. D8po8iII
211 CUST
211
220 T,*, 11- E..-
22'
...
11180
.....
(IOI,2t1)(-'311)(21,1J1)(21.UI)
ZZI
:124 MARCH 2004 REVISED PROTOCOl
BEGIIoNNGIEIONG
FERC BUIIINESS PITA UNADJUSTED RE8Ul TS IDNtI).UIl P8g8 2.1
zzr !!i!OI DESCRIPTIOI BI!!me,&.mt&B ADJUSTNENT
500 ep.-.~I~
OOU
11.2G,800 18.008.731 1,240,880 870,812 2.111.
ZIt SSGCH 1.305488 1,226.807 78,880 88D
82.1 20.555,087 19,235.546 319,541 870,612 110,153
Dol 501 FUll R8I8MI
ZIt 370,6n,O3O 344.535,728 21.137,301 2.1.,872 28.336.174
ZII
ZI1
ZIt
-.....
DEU
ZIt CT.SSECT
:NO Qdoo SSECH 42,037,783 3I,3D2,I81 2.734802 (180""2.553,833
Z.t 82.1 412.710.813 383.838.701 28,872. 103 017,9113 890.007
5D2 SIMn
:M4 DOU
ZOI 30,111.883 28.138,401 l,1n.271 ln.271
SSGCH 044,409 821,114 123.215 123.215
207 112.1 32,65&,092 30.559,598 2.096,493 096,493
Zoo
ZOI 5D3
....
Fran caw......
ZIO 037.352 752,II1II 2114,(18.7821 267.124
ZIt 112. 037.352 752,866 2114,(18,7&2)267,924
50S Elate
2.221.2U 2,082,738 143.507 143.507
211 SSOCH 196,IDD 136,818 60,082 60.082
211 82.1 3,223,141 01I,S1!6 2D3.5ID 203.590
ZI7
211 508 MI8c. ..... E..-
211 DOU
41,518.842 38,917121 2,.',5,8 (23)2,.',412
ZIt
SSGCH 108.718 854,018 54,772 54,772
82.1 42.507,429 31,771,142 736,288 (23'2,736,264
211 507 A8nI8
DOU
ZI7 554,787 4,281,178 2113,293,
88OCH 28,114 24,108 1,578 578
82.1 580,971 4.2\15,784 295,187 295,187
Z7I
27t 510 _~I~
Z7Z DC3U
5.383.951 0311,883 347,058 347,058
27.SSGCH 2,078.832 151.478 125,157 125,157
271 82.1 410,584 6,9118,389 472.215 472.215
Z7I
Z77
27.f!I!
Z7I 511 fII-
DOU
ZlI 16.935.391 15,1143,701 091.883 081683
2IZ SSGCH 3I5,J29 372.066 23,162 23.162
82.1 17,331.320 16.215,775 115,545 115.545
211 512 _fllllallrPl8l'll
211 OOU
217 77,318.922 72.332.-4.183.174 183.974
ZII SSGCH 302,307 043,011 2511,298 2511,
211 82.1 81.819.229 78.375,159 5,243,270 5.243,270
ZlI 513 fII EIocIrII: PI8I'II
ZIZ OOU
29,115,911 27,988,772 1,127, 131 1,927.131
SSGCH 148,511 797.372 51.131 51.131
ZII 82.2 30.744,422 28.186,144 1,978,278 1,978,278
Zl7 514 fII Moc.
......
PI8I'II
DC3U
738,770 7,239,918 4911.854 4911,854
SSGCH 030,543 108,114 122.379 122,379
82.7119,312 148.080 121.232 121,232
T aI8I
.............
82.2 117,115,121,117.48'-,428 2,871738 48,110.111
101
StO
'II
StZ
't4
'to
'fl
,t7
'tl
'tl
:azt
:az4
:IZI
:121
:DII
:Nt
:NZ
,.,
:141
MIl
MARQt 201M REVISED PROTOCOL
IIEGI NNNGIENDI
FERC
517
BUSINESS PITA
DESCRIPTIO!f!&!QB
0,.-' s...,
.........
518 ...- F.. E..,...
518 CoaI8a - w
520 .... E....-
523 E....-
MIle. ...- E....-
5211 -s...,&~
529 fli-
1130 fII
.......
fII8II
531 fII e.r:.tc fII8II
532
--
fII IoI8c
...-
T- ...--paww
Bt(
\JtW)JUSTED RESULTS
2ItEB
JIWiO.UIL
ADJUSTMENT
PIg8 2.7
I2!&.
MMCH 2DO4 REVISED PROTOCOL
BEOIIftNCJlENJNa
FERC BU8INESS PITA UNADJUSTED RESUI. IIWtC).UPL Poge 2.8
DEtICRIPTIOI BIt mI!L 2II:EB ADJUSTMENT
JIG
III 535 ep.-. s..p.
112 OOP
112 2.836.414 153,574 182,1140 1112,281 285.121
1,342.111 1,256,345 86,5111 38,78&125.352
82.3 179,325 3.909,819 269.141,087 410,473
53S FcI'
"-'
OOP
170 100.412 I3,I3t U73 473
Ifl
171 82.3 100,412 83.138 473 473
1f4
Ifl 537 H,*8111:
171 OOP
177 878.858 4",526 237132 (121)237.005
1f8 170'-158.821 11,011 011
171
180 82.849.588 &01.447 248,151 (128)248,024
III
I8Z 538
181 DCJP
000 813 387 387
82.3 000 813 387 387
188
538 M8c. H,*o
JIG COP
181 11,78&,11,027,097 759,803 632.388 1,392,112
112 186,308 3,87731 288,587 35,227 303.7'!M
112
114
82.3 15,953,206 14,1~,836 028,369 867,586 695,96&
187 IMCI A8IIIo (t\Gra 0..-.)
OOP
51'"815 350 (12)258
15.100 14,131 173 873
401
402 82.3 &7,064 62,741 323 (92)231
loll
"'*"
I EngIr88InI
DCJP
..,
82.
410
411 542 fA..........
412 COP
411 151,152 07U47 74,205 74,20S
414 17,404 81,125 8.271 6.271
411
82.3 1,248,5!i6 188,072 80,80.
417
418
420 BIt
421 543
-...-
fA Dom8 I W
4ZII OOP
4:11 040.173,715 0811 (U38)80.
424 128.251 055,522 72.728 72.729
82.3 18,143 029,316 138.826 (6,939)132,-
427
....
MwI.
.......-
fA PIon!
COP
1.283.332 1,200.807 82.72&82,72&
411 548.104 512.772 35.332 35,332
412
411 82.3 831,43&713,3'/9 118,057 118,057
545 M80........ fA M8c. H,*oPlon!
COP
411'2.'1!J7,503 2.015,204 142,2tt 083 1511,383
718,313 872,008 304 46,304
...
82.3 925,816 2.737,213 188.603 083 186,886
441
442 TDW ..,....
..............
82.3 32,S30,1I8
.'-,
471 2.DI4.OIO 10"'"2.-'"
MARCH 21104 REVlSEDPROTCCOL
BEGINNNGIENDINO
FERC IlUSltESS PITA IJIIW)JUSTEO RESULTS I!WtO.uPl p.2.11
DESCRJPnOI HI!!QI!I.2II:!EB ADJUSTl8:NT
..,
!We ep.-. & ervr-tng
320.015 299.387 211.829 211,8211
.111 112.4 320.015 299.387 20.629 211,629
.It
847 Full
182,2115 45.815.701 486.585 127'.848)1119.736
45C SSECT 978,054 20,338.290 839,7&4 181745 1,801,501
112.4 140,339 86,033,990 106,349 (115,104)4,991,245
.118
.17 !We
433,557 405810 27,141 8.321 36,277
8SGCT 9.257,807 8,634095 123.511 195.524 818,035
112.4 1191.184 9,039,705 851,0459 2Q3,853 &55,312
..,
541
............
()It,.
340.012 1,253.671 86,383 86.383
....
82.4 340,012 1,253,671 86.383 86.383
417
8If
5110
..... ...- &
ervr-tng
.Jg 328242 307.013 21.158 21,158
"',
8SGCT 010,041 15.lii\oi,384 145.648 145.648
.72 82.4 3311.283 18,171.476 186,807 186.807
.72
.,.
551
..... ...- &
ervr-tng
"'I 110
.71 112.4
"'I 552 '" SIrucIonI
.78 119,295 13,531 5.758
112.4 119,295 83,531 758 751
553
..... "'--' &
EI8cMc
25U38 235.137 18.2D2 18.2112
S8GCT 24,364 22.723 841 841
82.4 275703 257,861 17,143 17,843
417
1154 """'" ()It,.
134.158 125,510 848 1,848
SSGCT 848 791
..,
82.135,006 128,301 705 705
T- 0IIwr
..... -....
82.4 1".321.1S,2I5,-oa,..112,871
....
MARQi 21104 REVISED PAOTOCOl
IECJINNING/ENIING
....
FERC IIU8INESS PITA UNADJUSTE) RESULTS IDAHO-I.FL p...2. 10
....
lIIO!CI no:!INOIImt'II f!!OISlB I!I!!Im!II.mtE!ADJUSTMENT
IDO 5115
~"""'-
101 DMIIC (110.3118.3"')(77,721,8&4)(32.IIiO)32,151,650 (0)
IDZ 521,028.487."'2,504 33,586,3116 20.586.22D 54,152.586
108.829......101,156,001 1'13.136 (2,274784)389,152
11M S88oanII ConI P 88OC 3,2N,321 3,2IM,321
IDS COP
ID7 82.5 519,472.500 510,861,148 803651 54.242.407 &2,84&,059
5l1li 8y81orn Car8d & DopoIch
110 2.488,111 2.309,487
"'.
'3'17,457 17&-
111
112 82.5 2.488,618 309,487 151,131 17,457 17&,
113
III
111 !57 0Ih8r e..-
117 2119.01'2119,01'
III 23.712.100 22.258.078 1,533,722 (1,380)525,342
III 8GCT
1120
821 TROJP
IZZ
IZJ 82.5 792,100 22,259,078 533.722 2110,639 U14,361
121 ~CoIt~
121 0wn8d H)G'o COP ('10,307,384)('10.307384)
IZ7 0wn8d H)G'o 70.307,314 85,775,256 4,532,128 532.128
121 CcnrId (46.739.134)(45,880,IlOl)(878,.221)(178,.221)
121 c:arnct 4&,739.134 83.72U54 3.012,81 012.81
E*In9 OF CanIrCI 53,183.126 52.O3O,3!II 113,2118 113,2118
E*In9 OF Co*aI (53,143.121)(111,717,1111)(3.425,724)13.425.724)
IZZ
(4,354.324)3$4,324 4.354.324
T- 0II8r
............
82.6 541,7D,111 831,G83 14,",.....,aas 111,112
TCn' AL I'RODUC'TIOH EXPEHII 110,27I,IIZ.831 137'"310,171 127,347.131
FERC II'IAD.IU8TED REaL TS IQAHO.U'I.
lIIO!CI DESCRIPTION f!!mm !!ll IS!.!!&.2D:Ii8 I1&12:.\a.ADJUSTMENT &LIQ!&
SIInm8y rI......-. e..-by F8CIor
1M3 (57.242.-)(25,306)13',543,382)32.145.402.217
...
81.132.301 825.081.520 56.850.711 22.213.803 78,114
...
532.702.112 415.140.104 37,5I2.!iOI (38.522)37,192,917
...
8NPPH
TROJP
...
&OCT
...
COP ('10.307,314)('10.307,384)
lID DEU
DEP
112 8N'P8
SNPPO
III DOU
...
(46,739.134)(45,160.906)(178.228)(178,.221)
...
88GCT 26.292.880 24,522,003 770.157 195.524 1.186.381
117 8SECT 21,978.054 20,338,2110 784 111745 1O1.!09
IISOC
88GCH 14,935,880 14.035.530 100.180 100.180
...
88ECH 42.037,783 39.302.911 2.734,802 (180.18)2.553133
TCIIII PI...- by 345.590,099 1.27&.552,831 119037.281 55,016.249 124053,517
112 MARQi 2DO4 REVISED PROTOCCL
BEOINNINGIENDING PIlll8Z.
FERC BUSINESS PITA \MADJUSTED RESUL IONt().UPL
"'
!&&l.DESCRJPT1OI f!ItIQB BI!2!I:D ADJUSTMENT
5IID Opor-. & EngNnIg
117 421.716 072,2111 348,498 142, 131 491,129
421.716 072,2111 349.498 142,131 491.629
17'511 Lam DIIpo8dq
4.214,585 3"'2.887 271,&78 271,678
17.82.8 214585 942.887 271678 271.618
171 MARQi 2DO4 REVISED PROTOCCL
178 BEOINNNOIENDING
FERC BUSINESS PITA UNADJUSTED AEIUL ItW4O-UPL
171 DESCRJPTIOI BI!IQ!!L mtIm ADJUSTMEli!)'
178 !i&2
--
e....-
180 1,253,511 172,715 80.804 80.804
II'
182 82.6 1,253.511 172,715 80.804 80,1104
Un8 EIp8M8
II.2.823.212 2.454.110 1111,102 18.102
II'82.8 623.292 2.454110 1111.102 169,102
11M ~Un8~
112 82.8
585 Tr- ell EIocIrIcIIy by
73.287,144 88,5113,724,2110 (171.135)552.325
3.335.2111 100,117 235,182 (85,337)141.845
117
82.8 76,623.242 71.863,801 959442 (257.272)702,170
1O, !188 Me. Tr-
lID 177.212 115.883 11,421 11.421
100 82.8 177292 185.883 11.429 11.421
108
187 RonI8
S3.247 5015,880 ~"7 37,S1
lOa
82.6 583.247 545.850 597 37,597
1'0
III 1188 M81I~I~
1'2 4.219 013 271 271
1'1
82.8 4.219 013 276 278
1'1
1'1 II1II
.............
ell
1'7
1'1 82.7
121 570
.............
ell SI8D1
IZZ 170.1132 456.832 513,800 513,800
82.7 970,&32 456,832 513800 513,800
IZ5
571 MIoio.....-....eII~u.
IZ7 402,lI5O U25.744 477.2D6 477,208
IZ8
IZ8 82.7 402.950 8.925.744 477.2D6 477.2D6
all
572
.............
ell lftIorvranI
28.217 28.811 1,811
82.7 28.217 26,398 819 1,811
573 M81I ell Me. T- PIIrII
111,314 104,1:8 175 175
82.7 111,314 104.139 175 175
..,
TOTAL TRANS_-EXPEH8E 82.7 10641"'"11,834,111 1,17I,1111.141)714.810
..2
SUrnnwy ell Tr'-"'" by
....
3.335.2111 100,117 235,182 185,337)
"'.
845
..,
103.071,150 86,434,501 144.841 (21,804)814,845
...
8NPT
..,
Tal.. Tr- Elp8M8by 106,414,449 19.534,818 879,831 1115,141)764,690
MARCH 2004 REVISED PROTOCOL
...
BEQlNNlNGIENDING P.2.12
110 FERC BUSllESS PITA UNADJUSTED RESULTS
&OSOI DESCRIPTIO!fgIgB BIt I2I&Q!I:E!ADJUSTMENT
IIZ 580 ep.-. & EngN8tng
DPW 82.8 (179.108)(118,12&)
114 DPW SNPO 82.8 311,154.146 28.818,030 335,811 132,538 4111,454
115 29,975.839 28,839,1114 335,935 132,539 4111.474
III
...,
581 I.a8I DiIp8Id*Ig
III DPW 82.
III DPW SNPO 82.8 118.548 803.184 315,3&4 39,170 354,533
118.548 803.184 315,364 39,170 354,533
lit
IIZ IiIZ sa-.
DPW 82.8 411,215 1.331,412 '.,802 18,014 117,
tIC DPW SNPO 82.8 399.066 381,387 17.679 179 18,559
890.281 712,719 117482 19.197.425
......,
583 Uw e..,...
...
DPW 82.8 IUI2,72&11,125,224 787.502 79.412 866,185
...
DPW SNPO 82.8 519.353 5,274,836 244,517 22,015 266,532
1711 22,432,079 21.400.0lIO 032.019 101497 133.516
871
884 ~Uw~
DPW 82.83Ii,1123 1.835,518 405 1113 !68
874 DPW SNPO 82.8
871 83Ii,923 635.518 405 163 568
871
585 UIIhIInII & 8IgrIII
171 DPW
DPW SNPO 82.8 115,127 110505 122 S67 689
82.8 115,127 110505 122 567 689
lit
IIZ 588 MoI8r e.--
DPW 82.8 3.811.852 174,11&2 286,890 32, 185 318,875
tIC DPW SNPO 82.8 1,211,JOO 162,-53.111 540 !II,451
III 178,551 837,151 3010,800 'S7. 725 378.325
...
117 587 c..a..
III DPW B2.8 25'"25'"
...
DPW SNPO 82.8 300,335 287029 13,305 253 13,558
32&,3113 312,998 13,305 Z53 13,558
lit
588 Moc. CIA'-.
DPW 82.8 337.l1li2 7,101.782 435,280 'S7,812 473,243
DPW SNPO 82.8 712,210 459,150 253,061 20.018 273,076
049,273 380,932 341 57,978 746318
...
117 RonI8
...
DPW 112.1 3.535.295 3,504.399 311.311.
...
DPW 8NPO 82.834,8119 797,178 36,991 (I)36,984
1110 370,263 3112.317 886 (6)67,880
71It
7112 5110 M8nI & EngN8tng
JIll DPW 82.1 4711,1'S7 4711.1'S7
DPW SNPO 82.9 552,067 527110 24,458 216 27,674
7111 031,204 006746 458 3,216 27,ff14
nil
IoI8InIonIrx8 SInIcbno
nil DPW 112.1 157 380,185 85,972 85,172
nil DPW 8NPO 82.9 3411,878 334.378 15,500 500
710 818,035 714,5&3 101,472 101472
71t
712 sa-.......-
71~DPW 82.1 518.8&5 117,5114 322,071 32,299 3&4.370
714 DPW SNPO 82.9 870,154 8112,873 87,281 14.572 101853
711 489,819 080,467 409,352 46.871 456,223
7,.MARCH 2004 REVISED PROTOCOl..
7\7 BEOINNtNGIENDING
718 FERC BUSINESS PITA UNADJUSTED RESULTS KWtO-UPL "'2.13
718 t&&I DEBCRIP1lOI ftIQIQB IQI!I.smCB ADJusn.ENT
7211 !13 o..rtIMd.....
721 DPW 82.94,156,10.435'-4,221.133 27U63 411.
722 DPW SNPD 82.8 (55,606,(53,143,416)(2,413.4110)(:!02.018)(2.665,488)
39.049,803 37.292.150 757.853 68,$48 826,198
720
721 LJndoIvnanI"'"
721 DPW 82.24.352.774 ZU8&,781 755.813 &6,8011 822,713
DPW SNPD 82.10 4&5,515 444,892 20,1123 118 22,
721 818,2!19 24,0081883 776,106 68,817 845,523
721
no !lS I.)w Tr"""'"
711 DPW 82. 10 807,068 8011.083 106,1115 8,1118 Its,!13
DPW SNPD 82. 10 239,186 228.510 10.!116 939 11,535
1~,254 02U73 117,581 10;547 128.129
MaiII
....
LiIII*ID & 8IgnoI Sr8.
DPW 82. 10 841.550 417.227 144.323 15.738 180.012
DPW SNPD 82. 10
641.550 417.227 144323 15.739 180,062
718
740 ~d-
74\DPW 82.2.774,387 2.519.752 254.645 28,152 283,297
742 DPW SNPD 82.10 352.501 1,292,583 818 5,871 65.794
126.897 3,812,334 314,563 301,527 349.091
7..
741 518 MaiII d~. DIotrIIuIIon PIn
748 DPW 82.12.882.~11,854'-037,419 46,038 083,535
747 DPW SNPO 82. 10 805,858)(4,583.045)(212.912)25,140 (186.972)
7..086,128 7,261.541 824587 71,871 -,563
748
710 TOTAL DI8TRI8UTION EXPENIE 82.10 177,219.18,811,111 710,'8,2Z4
781
7IZ
7SI SInnIry DIotrIIuIIon by Fa:Iar
181.411,218 172.181,080 130,206 137.556 8,217,711
711 SNPD (4,111.
"')
(3,12!1,448)(182, 151)72.113 (109,531)
Ta18 0.--. by 177,299,666 168,851611 448,055 710168 158.224
MARCH 2004 REVISED PROTOCOl..
710 BEGINNINGIENDING
711 FERC 8U8INESS PITA UNADJUSTED RESUL IDNtOoU'L
7IZ t&&I DESCRIPTIOI !!!If IQI!I.mtE ADJUSTMENT
78J 101
.....-
CU8T 82.786.057 70,583 (17.773)52,82D
7IIi CU8T 82.12 089.530 812.128 ZT7.4f12 17,474 214.871
718 856.180 508.185 3017,895 (299)3017,897
718 802 ... FI8D1g
718 CUST 82. 12 23,58!5,313 22.401,235 184.078 133,478 1,317,!58
CUST 82.12 (86,477)(83.013)(3,384)(705)089
771 23,498,837 22.318,142 180.895 132.774 313488
772
103 cu.- A8coIpIa
77.CU8T 82.12 102.184 718,470 313.714 33.383 3017,107
775 CUST 82.12 41,m,212 142.53S 634671 107070 741,74&
47,179.396 45,931,007 148,390 140.463 088,153
777
778 8CM A=utI8
CU8T 82.13 1211.000 770 113,Z30 113,Z30
710 82.
781 CU8T 82. 13 571,213 553.886 22.546 (16.130)817
896,212 560,436 135,776 (16130)119.147
7..805 Yoc. euo- A=utI8
718 CUST 82.13 15.171 15.171
718 CUST 82.13 127.301 083,182 44.110 748 44,
787 142,1173 098.1113 44,110 748 44.858
718
718 TOTAL CUlTOIIIER ACCOUNT8 EXPENIE 11,013'-1Z,411,1S2
.....-
3,114,122
710 CUSTOMER ACCOUNTS EXPENSE SUMMARY
78\s..m.y cu.mw ADcI8 EIop by Fa:Iar
7IZ 35,589.118 33,1O8,2IM 681,115 141,018 t.83O,714
78J 50,413,778 48.508,4211 1.975350 107,858 083,301
7It Ta18 euo-
............
"-by Fa:Iar 86.073.591 82,416,132 965 '15T,O57 914022
711
MARCH 2004 REVIseD PROTOCOL
711 BEGllfiNGlElONQ
711 FERC BUSINESS PITA UNADJUSTED RESUlTS ICWiOoUPl PIg82.14
DESCRIPTIOI I!I(IQ!!I.ADJUSTMENT
107
...-
IQ2 CUST 82.14
CUST 82. 14 741.517,274 224873 22.2C7,1I19
741"'7 517.274 224.1173 22.2C7619
80S
101 eu.a- A888I8a
fI17 CUST 82.IMS470 772,C86 072.98C 19,002 1.C191,1116
CUST 82. 14 018.878,585 ee9 43.718
8&3,751,051 112.833 871 1. 137,703
101
.......- .....-..,..,.
CUST 82.14 516 518
CUST 82.14 278,862 268.047 10,9111 518 12,433
.,.
279.478 268,5&2 10,915 518 12.433
.,.
110 M8c. s..a
.,.
CUST ' 82.14 237,814 217,483 211.131 20,131
CUST 82.14 2211,417 211, 79Z 625 111 7311
12'
IZZ 4511030 429.275 28.756
,,,
28,867
IZZ
TOTAL CUSTOMER 8ERVICE EIIJIEN8E 1UG 13,112 1,J77,177 42U22
IZI
IIZT 8unwnIry eu.a- S8niII:8 E,.I by
O83,S11 8,190,484 093.115 19.002 112,117
7,25,740 6,975.678 2114,062 30.444 314506
TOI8I eu.-. S8niII:8 E..- by 15.3013339 13,961,182 377,177 446 42&,622
MARCH 2004 REVISED PROToca.
BEOINNNGIEIDNG
FERC IlUSlNESS PITA UWIJUSTED RE8U..
DEBCRIPTIOI I!I(:rma.smIiB
117
111
...-
CUST 82. 15
CUST 82.15
112 Do.,-..--,SlIng........
CUST 82. 15
CU$T 82. 15
113 AIMrIIIng E..-
CUST 82.29
CUBT 82.29
..,
181 118 M8c. ... E..-
CUST 82.15
CUST 82.15 3,180 546 144 144
890 546 144 144
117
TOTAL 8Aa8 EXI'EHIE 144 144
TOI8I
...
by
181 810 541 144 144
...
TaI."'~byF-890 546 144 144
....... lap
....-. ...
82.11 15,347.121 13.701 1,J77,42&,717
117 MARCH 2004 REVl8ED PROTOCOl.
III
...
FERC 81JS111ESS PITA B!!UNADJUSTED RESUL ... 2.15
170 DESCRIPTIOI E&OIS!B I2!a.mt:tIiB ADJUSTMENT
17'120 .M-0.... SII8riI8
PTD 82.813,258 813,258 18.372 18,372
CUST B2. 121 121
174 PTD 82.18 97,806,190 92,070,192 835.198 845,511 781.517
98,519,448 92.883.450 835,998 964019 IlOO,017
177 121 0IIIc8 SuppIoo
171 PTD 82. 16 416.480 418.480
CUST 82. 16 24,419 23,4454 t55 t55
110 PTD 82.18 17,217,082 18.190,78&02l.m (4,t85)021,311
II'657.961 16,630,730 027,231 965)022'-
112
122 0IIIc8 SuppIoo
...
PTD 82. 18
II'CUST B2.
PTD 82.16 (37,484.t58)135.250.553)(2.230\,405)(2,234,405
117 (37.484,958)(35.250,553)(2,234,405)234,405
III
t23 0uI8Id8
---
PTD 82.17 14.811 14,811
II'CUST 82. 17 77""IlOO 048 048
112 PTD 82.36,823,8118 722.739 2,200,t4t 113,IM 2,314913
37,016145 34,812,150 . 2,2O3,1t5 113,964 2.317,959
124 "'-iY
PTD 25,378,024 23,865.29D 512,735 512.735
117 82.17 25.378,024 23,865.29D 512.735 512.735
......
125 & D8nogoe
IDO PTD 18.426,229 327.877 098,352 098,352
lOt 82.17 18.426,229 17 RT.877 098352 098,352
102
101 t28 Pw-. &.....
LABOR 82.17
CUST 82. 17
LABOR 82.17
107
t27 Aoo,.8wnriI
810 DMSC 82. 17
DMSC 82.17
112
ItS
114 t28 CGrm88Ian
III DMSC 82.17 143,521 285,137 285,137
III CUST 82.17
817 DMSC 82.17 481.258 433.712 27.495 27.415
It I FERC B2. 184536 089,4111 068 75,088
811 034,451 751 367.700 367700
120
82'82t DupIIcIIa 0IIq80
8Z2 LABOR 82.18
LABOR 82. 18 (t3.856477)(12.842,441)(814.038)(814038)
(13,856477)(12.842,441)(814.038)814036
IZI
830
.....
0....
827 PTD 12.18 27 ZJ1.37 26,108.8110 130.408 130,408
CUST B2.
121 LABOR B2. 14.373.0lIl 13,516.348 858,752 214.530 141.283
810478 39.1123.314 187184 214,530 2,271,
1:1,
1:12 131 R8nIa
PTD 82.18 136.118 138.111
PTD 82.18 4;177.157 111,243 210,914 210,114
...
514075 4.253.181 210.114 260,114
1:17 835 d 0.... PIn
82.741.58um 173.078 173,078
CUST B2.11 (78.184)(75.125)(3,051)(3,051)
140 B2.tl 24.577,520 23,112.502 485,018 465.018
84t 26.241,005 24,1105,970 835.035 835,035
142
TOI'AL ADMINITRATIVE . OEN EXPEH8E 227.251,214,378,'2,",3117'"14,238,228
...
Swmwy d A&G br
5811'"38.000,211 58.121 18.372 1.518.1t3
847 188.710 177.212.743 11,236.048 1,339.048 12.575,015
...
184.53&089,4111 75.088 75,018
...
24.173 23,227 146 121 074
till ToIII AlO br 227,256,3110 214.375,12.8110.881 357548 14,238,229
lit
112 TOTAL OUII EXPENIIE 12.35 957.W1,221 855.701,102,218.122 10.1&1,112,149771
ISJ MARCH 21104 REVISED PROTOCCI.
BEGINNINGIENDING
III FERC BUSINESS PITA UNADJUSTED RESULTS IW4OoUPL PIll82.11
"'
!!1m DESCRIPTIOIE\.!!&IlQ!!I BI!J.QI&2n!EI!ADJUSnENT &!..IQW.
117 4O38P
....
c.-
III :8.1111.335 36,844.415 2.524111 2,524.111
III 43.040,323 40,2115,174 2.774448 2.774,448
110 40,115.173 37,87,701 2.ltl.l85 2.111.115
DGU
88GQt 8.683,649 . 1,110,294 523.355 523.355
83.131509,110 123,068,292 440.440,888
4O3NP
.....
117
4O3HP
""*"
c.-
1711 Pr.M8rg8r PI P 197,475 1&2.437 335.031 335,031
ITI Pr.M8rg8r UI P 1.261.205 171,IlOl 11.a 11,299
Pa8I.M8rg8r F P 4,532.370 4,240,Z06 32,164 (4,13111 287,225
f'a8I.MortIr L P 302,101 1,211.133 83.83.
IT.83.12,293,150 11,501,181 792,469 (4.1391 787.529
ITS
4O3OP 0IIw Praduc:IIan
110 517 42.583 2.134 2,134
171 6,374931 5,!183,993 410,938 410,938
S8OCT 083,89 2.l75.1t5 207114 301.120 511,505
110 88GCH
83.504,047 1112.490 621557 308,820 930.377
4O3TP T_~
12.513,991i 11.707,324 106,172 172
13.509,838 12.838.173 170.870,
23,787.22.254.278 533,3112 1.533.312
83.111505 46,100.575 3,210130 210930
110
CO3 DIIIrIouIIan
:81 I..8Id II..8Id F DPW 188 250,711 17,
351 8IrucIInI DPW 113.875 149,311 14'-14,359
312 EquIpn DPW 1"",164 11.&53,444 343,320 343,32D
314 P88IT_DPW 30.3311,041 28,575,581 711.485 7&1,
385 Q1~DPW 15,281.190 14.-,177 823,913 823,113
UG CoNuII DPW 1112.182 548.155 133007 133.007
387 UG~DPW 11,124,314 11,22D.145 403,731 403,731
\Jn8 Tr-DPW 20.134,495 IU38.17'1 115,818 195,118
DPW 7,5QQ,847 117.283 383.584 383,5114
tOOt 370 MoI8r8 DPW 1,246.111 712.287 454,324 454.D4
1002 371 In8I Cull Pnn DPW 387,033 379.117 118 111
372 !.- "'- DPW 1,293 127 127
tIM 373 SIr.- LJghIInt DPW 170,112 2.141150 29.012 29.012
83.112,303,050 1116,735,795 567,256 567,256
tlll7 CO3OP
-..~
&SITUS 11.318.1164 10,101,403 711.861 711,181
6oDGP 10.526,748 492.713 33,855 33-
tOtO CWXJU 803,877 845.7115 58,272 58,272
tOtl 43.127 40,086 041 041
tOt2 CUST 111.384 074,104 710 43,710
tOtS 6oSO 819,381 3,573.177 241,313 241,313
tOt.PrO 17.278.713 18,2C1,1,Q29,153 029,1153
titS OGU
tOtI G-IO 88GCT 187 174
t0l7 6oSO SSGCH 287.270,357 17,338 17,339
tOtl 83.35.296,305 33,t47.108 2.149187 2. 149.117
tOtl
tO2O -.. Vol.-
tOlt G-IO
tll22
tll24 4O3tIF MMIg 0IpNciIIIIan
tl2l
tD21
tO27
tD21 4O3EP
~ -
0IpNciIIIIan
tD21tal
lOSt
toa MARCH 21104 REVISED PROTOCCt.
t0S3 BEGiNNINGIENDING
t0S4 FERC BUSlIlESS PITA UNADJUSTED RESUL ItWt().IR.
taU DESCRIPTIO BI!mI!L QIE ADJUSTa.ENT
tOS7
tau
tD21
tOOt TOTAL DEPREaATION EXPENIE 8U1 1ID,717,71?38,131,441 2D,712.211 3113,21,DII, 177
t002
tOU s..-y 123.121,115 117,337,1.283.118 1.2113,111
tOW DGP
tll4l DGU
1041 10'.238 183,1128.004 12.173.235 (4,13111 12.-,215
11M7 17.278,713 11,2C1.029,153 028,153
1001 ,,1.384 074.104 43.710 43.710
tOOl 43,127 40.081 041 3.041
tDIG 88GCH 1,871,345 430,851 540,540,
tilt 88GCT 083.788 2.178,018 207 3OI.1IZO 511.517
1012 ToIII 0.- e.r- By Fciar 350,717.737 329,135,441 20,712.216 303.21,086,177
1011
10M MARCH 2DO4 REVISED PROTOCOl.
lOll !IEGINNINGIENJING P.2.17
lOll FERC IlUlllNESS PITA !!t!UNADJUSTED RESUlTS JOI\HOoUPL
1057 DESCRJPTIOI mw.2II::tm ADJUSTMENI'!I:!.U.Q!&
1011 4O4OP dI T PIon . CIpiIII GIn
I-8ITUS 524.211 524.211
I-8G IIG
lOll Pro 1139,314 801.206 38,108 38.tO8
loa CUST 112.835 185,288 7,54S 545
I-OOP
lilt BUD 1,356,359 3107DIi 45,&54 ~5,154
1117 4O48P _dILTPIon.~~""
lOll
lOll
1070
1071
1072 4O41P dI T PIon .
---
PIInI
Ion I-8ITUS 2,423.248 2,2!19,&2D 123.628 123.1128
1074 37.1145 301.433 2.812 812
1071 I-8G 1,85&.455 73&.784 111.&7D 111.&7D
1078 Pro 38.180.577 36,857,021 2.323,5156 2.323,SS8
Ion CUST U7U24 1,2!III,281 378.&13 378.&13
Ion I-8G 128,347 I155,1t2 72.735 26,513 19,3:18
1078 I-8G 215.470 2111.580 13,88D 26.571 411
I-OOP 271,110 281"7 18.DoI3 18,DoI3
lOll I-OOU DGU
73.428 88,733 733
loa 114.211 54,671403 51.613,DS7511 53,1&1 110.675
lOll 4O4MP dI T PIInI . MnIng PIon
1018
4O4K'dI 0Iw E!8c*IG PIInI
Pl.-Morgor PI P DGP
lOll PrHotorvor UI P DCJU
--... F 28,535 26,1139
loa 1M.28.535 26.1139 1139
--
'" u.... T PIonI 56,056,298 52,151.2M 1DS.OO4 53,1'"158,188
1187
405
......-
dI 0Iw E!8c*IG PIInI
Of'
1180
1101 1M.2D
1102
lIa oID8
......-
dI PIInI .....- 104
1100
1101
1101
1107 479,353 128,145 353,2D8 353,2D8
1181
11118 1M.21 479.353 126,145 353,2D8 353,2D8
1110 MARCH 2DD4 REVISED PROTOCOl.
1111 BEGlIIHNGIENCINO
1112 FERC IlUSlPESS PITA UItIADJU8TED RESUL
1111 DESCRIPT1OI BIf IQ!&mJ:E!3 AnIUSTIotEHT
1114 407 dI ""'" u.o... Uonc ..........
1111 DPW 4,214,363 4,214,383
1111 Of'
1117
1111
1111 111,035 103,877.157 157
1120 TROJP 788,239 &71.322 11U17 116,817
1121 1M.183,137 088,513 124,074 124.074
liDliD TOTAL MlORTIZAT1ON EXPENIE 17.721,211 IG',3,112.13,114 UIS,4IO
11M
1121II.
1127 IIIi'mI8y dI IIJ II.7,241,822 118.114 123,628 123,628
II.37,1145 301,433 2,612 2.812
11:10 TROJP 788,238 &71,322 111.117 116,817
1111 DGP
11=DOU
liD 31.111,891 37.258,228 2,381.885 2,381,
11M 8NPPO
1131 7511 4113.57D 386,188 386,111
II.172.533 581,257 511.276 53.184 614.440
1IJ7 ToI4I"""-~IIJF-729.2111!84,147.002 512.2116 53,1&1 &35450
11M MARCH 21104 REVISED PROTOCOl
11M IIEOINNINGIENDING
11.0 FERC BUSINESS PITA UNADJUSTED RESULTS 1'.2.18
114'DESCRIPTIOIEI.!&!IQt!BIt I2!&.Q!I:IEB ADJUSTMENT
11~408 T_c..ThIn-
Ita DMSC 18,823,1198 18.823,1198
1144 OPS 88,9819,238 84.858.114 111,122 74,384 185,508
1141 173,886 746,058 427,808 427,108
11"30.883 325,211 24,871 24.671
1147
1141 DMSC OI'Rlf.lO
1141 01'EXCTAX
11110
1111
1112
1112
1114 85.95,316,783 80.753,381 563,402 74,3114 63778&
1111
1111
1117
1111
1111 FERC UNADJUSTED RESULTS IOAHC).UIL
11.DESCRIPTION BI!mr&2It!iB ADJUSTMENT
1111 41140 Doforr8d T. Cr8II . Fed
1112 PTD DCJU (5.854,861)(5.0lIO,285)(774,571)(774.578)
1112
1114 87.(5.854.861)(5.0lIO.2115)(774,576)774,571
11"
1111 41141 Doforr8d T. Cr8II .......
1117 PTD DCJU
1111
1111 87.
11711
1171 TOTAl. DEFERRED rrc 87.(5,854,861)(5,0lIO.285)(774576)(774576)
1172
1173
1174 FERC IIUIIIfoESS PITA IMADJUSTED RESULTS
1171 &;m DE~f\.WIQ!i !!II I2!&.Q!I:IEB AnJUSTUENT
1171 4Z7
--
en UIn8- T em D8I
1177 Of'(.7.152)(897,152)
1171 Of'aN'223.360,SIIIO 210,511,621 12,849.331 12,841,331
1171 223,360,SIIIO 210,511629 12,848,331 (897.1152)1513'71
11.
1111 421
--
'" D8I Dc & E,.
1112 Of'8/OP 11,2D5.3I1 778 844,615 844,615
l1a 11,205.391 10,560776 844,815 844,615
1114
11t1 421
--
'" Pr8IUn en CollI
1111 Of'(89755)(84,591)(5,183)(5,183)
1117 (89755)(84,581)(5,163)63)
1111
1111 431 oe.. IrIItr88I
11.NUTL OTH
1111 Of'
I1tZ Of'8/OP 18,131,242 018,203 O43,CMO O43,CMO
l1a 18.131,242 17,018.2D3 O43,CMO O43,CMO
1114
11"432 AFUOC .
...-
1111 8/OP (7.&72,309)(7,230,842)("1,3116)
("',
396)
1117 (7,672,309)(7,230,11421
("'.
396)(441,396)
1111
1111 T GIll IrIItr88I ... T.86.244.135,530 230,845.075 14.080.456 (.7.152)13.112,504
1201 Non-UIIy Par1Ian
"'........
1202 4Z7 NUTI.NUTL
1201 4211 NUTI.NUTIL
421 NUTI.NUTIL
1201 431 NUTI.NUTIl
1201
1207 T GIll Non-uI8Iy""""
1201
1201 GIIIInIIr8II ... T.244.135,530 230.845075 14,090,456 (897.1152)13,112.504
1211
1211
1212 411
........ &
DwIdondI
1211 Of'
1214 TGIII Optr8lng
~...
1211 MARCH ZIO4 REVISED PROTOCOL
1211 8E~
1217 FERC BUSlllESS PITA UNADJUSTED RESULTS IOAHOU'L "- 2.11
1211 6!O!iI DESCRIPnOI ft&EB fill mr&.2I!:EB AnJUSTUENT !Wl2!&
1211 41010 D8f8n8d T.. Fedor8-DR
12211 19,3114,311 18,914,058 2,470,331 2,470,331
IDI TROJD 011,051 144,783 16.218 16.218
1222 DGP 717.248 717.248
lABOR 39.2116,287 38.8118.271 2,337.011 2,337,011
1224 8NP lIIIO,117 3.85&,Il1O 223.217 223.217
IDS 29,052.125 27,003,570 2,048,555 (23,091)2,025,456
1228 8,005,271 8111,181 3117,110 3117,110
1227 GPS 180,111 715,1502 45,359 45,359
1228 DITEXP DITEXP 2&11,000,573 254,056,120 13,144,453 1411,291 15,012,744
1228 CUST BADDEST
12211 CUST aoI
1Z11 SGCT 1'11,100,4611 '11,121 '11,121
1222 DPW SNPD 4,277~0811,022 1119502 1119,502
B7.2 373,472.215 351884,289 21.7117,126 125,193 22,913,1111
12M
41011 D8f8n8d T.. Sl8-DR
1:De CUST
lZ1r COP
1:De lABOR
1:De
1:M11
liNl OPS
11M2 TROJP
8NP
12"CUST BADDEST
120 DITEXP DITEXP
SOCT
IM7 DPW SNPD
1:Me B7.
12M
1281
1212
121i1 41110 DoI8n8d T..
1280 (42,437,014)(41120,151)(1IIU51)(11IU51)
1288 (34,014,148)(31,816.354)(2.398,482)63,848 (2,334.544)
1288 DGP (243,700)(243,700)
,217 8NP (1_,117)(1,145.547)(112,-)(112,lIIIO)
1288 (10,011,722)(1.372.-)(145,123)(145,123)
12M OPS (654,137)(115.103)(311,034)(31.034)
lABOR (35,I0Il,114)(33,874.171)(2.134,485)(2,134,4851
1281 8NPD (423,105)(406,030)(11,775)(18,775)
1212 CUST BADDEBT (2,171.3921 (2.1111,834)(51751)(5t,75I)
DITEXP DITEXP (15!1,1I77 ,371)(151,5511,723)3111,148)(1.311,6411)
1280 TROJD (2.201,801)(2,083.142)(144751)(144751)
1288 SOCT (2,145,273)(2.006,412)(131,791)(131,711)
1288
1287
1288 B7.(291962,422)(277.142,351)(141120,071)63,941 756,124
1288
41111 Dof8n8d T. . II-.cR
1211
8NP
DITEXP DITEXP
1214 8NPD
1211 SOCT
1211
1277 CUST BADDEBT
OPS
1271 lABOR
1281 TROJP
1212
1280
t2II
12M 87.
1287
1211 TOTAL DEFERRED INCXJaoE TAXES B7.11 ,501,793 74,541.139 167,154 140 156,194
1281 MARCH 2DO4 REVISED PROTOCOl
1210 BEGlNNlNGIENDING
lal FERC BUSINESS PITA UNADJUSTED RE&A. p.2.20
1212 DESCRIPT1OI !!II I2!!I.2ItD ADJUS'noENT &!..IQ!!I.
1212 SQ1MAf AdIIIIanI . """" ThraIgh
12M SQ1MAf
las SQ1MAf SN'
1Z11 8CHMAF
1217 SCHMAF
1Z11 SOIMAF TROJP
1281 SCHMAF COP
1100 86.1
1:101
1:IGZ SCHMAP AdIIIIanI . I'8rnwI8II
1:101 1.502.812 318.858 105,1154 105,854
13M LA8OR 8HP 3.412.085 3.2111,178 2110,88!I 2110,
1J111 SCHMAP-8I (4,41&.&08)(4,228,574)(288,034)(268,034)
11D1
1:107 86.418,089 459.261 38,808 808
11D1
11D1 ICHMAT . T........,.
'~'0 SCHMAT-8IS 311,778,104 37,7&2,-.2t2 1.198.212
1111 8GCT 3,572,84 341,&34 231,110 231,110
'~'2 DPW CIAC 35,843,747 32.302,2811 841,448 841,448
1111 SCHMA T -81 SN'17,424148 16,421,786 002,382 002.382
1114 TROJO 155,514 2,J4II,20&,823 20&,823
'~'1 COP
1111 ICHMA T -81 131,274 13,142.2711 .7,004 (114,810)882. 114
1217 5,217,509 .1,110 338,321 336,329
1111 SCHMAT-o 0P8 118,301)(41,488,495)(2.828,808)(2,828,80&)
1118 8CHMA -sa 10 (2.-,575)(2.820,778)(178,111)(178,719)
1120 8CHMA T -81 8N'D 18.551,405 17,729,54&821'"821,858
1121 DPW 8ADDE8T
IIOOICDEPF SCHMDEXP 370,901,061 348.1122,772 21.178,271,7IM 22,248-
88.3 461.566,810 433,163,100 211.402.810 156,814 211,559,894
11M
1121 TOTAL IICHEDU.E. M ADDITIONS 462,064,749 433,623,061 211,
"',
888 156,814 211,588,503
1128
1127 SCHMDF . """" ThraIgh
1121 SQoM)F
1a1 SCHMDF COP 423 423
1120 SQoM)F
1131 86.4 423 423
1112
1A1
11M
1121 8CHIoI)p . I'8rnwI8II
1128 SCHMDP
1127 109,282 748.992 310,270 310,270
1111 PrO IN'381.0&3 142 21.121 21,921
1128 SCHMDP I8T
1140 SCIM)P.8o 10 115.1218 16,735,147 010,781 080,781
1141 116.4 23.2116.253 21,843.2111 442,972 "2.972
1142
lag SCHhI)T . T........,.
1144 (24,884,847)(31.112,153)8,2!18,308 6,298,308
1141 DPW 8ADDE8T 721.568)(5,585,187)(136,381)(136,381)
1:Me SCtN)T -81 IN'23,002.723 21,87!1,1.323,282 1.323,282
1147 CU8T COP
1:Me .1,C1311 O!iO,322 810,717 (1,25t)103,463
1148 scw.4DT.. 80 (3,86,741)(3,336,831)(229,811)(229.818)
&CHaoOT -0 0P8 278,135 :1112.187 16,1&.&68
1111 SCHhI)T" 10 8,557,384 o.7,2J1 810,088 510,088
111Z IIOOICDEPF T AXDEPR 513,
"'-
581_-637,410 3,343,'113 34.181.283
1111 DPW 8NPD 316,084 8,803'-'412.718 412.718
1110 86.4 1109.248.2116 568,805,Z!16 40,"2.870 3.336,538 43,779,510
1111
1111 TOTAL IICHEDU.E . M DEDIJC1'IONS 832,540,842 5!10,654,-885,843 3.336.631 45.222.482
1117
1111 TOTAL IICHEDU.E . M ADJUSTMENTS (170476.183)(157,031.83!1)(13,444,25t)(3,179,725)(16,823.979)
11.
NOTE:M ........
-- .......
ond
....... -- """""
IMI
.....-
M ........
.......
ond
....... ... .......
1112 MARCH 21104 REVISED PROTOCOL
BEOINNNGIENDING
13M FERC 8U8INESS PITA UNADJUSTED RESULTS IDAHO-UPL P8g8 2.21
tIN DESCRIPTIOIBKIIQU I2I&2II:B ADJlJS'fMENTt..40111 81118_T-
tll7 IBT 1ST 8'-,810 10,831788 (942.918)1.278,124 335.206t..1ST 1STt..1ST IBT
t~70 1ST 1ST
tl7t TOTAL STATE TAXE8 86.988,810 10,931,788 (142,918)1.278124 335,206
1~72
117.FERC UNADJUSTED RESULTS IDAHC).UPL
1176 DESCRIPTION fWQB f!I!I2I&2IIS!!ADJlJS'fMENT
'~7I CIIcui*II d T""'"
t~71 0pIr1llng 118,117.372 2,881,871,581 1301.237.812 4:15.383 225,873,175
t~7I 0pIr8lilg D8ductIano:O""~1,857.1181.221 1,855,70t.D88 102,280,122 80.568.&11 182,114t.771
DoprecI-. e..-350.717,737 3:211,135,441 211,782,286 303,181 21,086,177
'M'e..-87,728,2811 84,147,11Q2 3,582,218 53,184 135,450
t312 OIl.- TII8I 15.318,783 10,7$3,381 4.513,402 74.384 1137.786
,:sa -.at & CIvIdInda
(~),..
MIle
..... & "--
(!08,218)("',3191)(21821)(21,1128)
tIN Tall! 0pIr1lng 0.-.2,471,236,813 2,340,IISO,533 131.186,2IID 1101,078 182, 187.358
'IN OIl.- 0.-.:
'117
--~
244,135.530 230,845,075 O8O,4!18 (8117,152)13.182,1DI
,IN -'111'1 PCA8S
,..
SctI8dI8 M AaI-(170,478.183)(157,031,938)(13,444,254)(3,171,725)(18,823.171)
'lID,.t IIofcn 81118 229.836 253,152,014 (24,483,178)28,152.512 -.334
'112 81118_T-9'-,870 131,788 (942,818)1.278.124 335,2l1li
'3M
,..
Tall! T""'" 219479'-243,020,228 (23,540,280)2&,874 334,128
t..
- RIII8 35.0'11.35.0'11.35.CI'II.35.CI'II.35.0'11.
,..,..
F88III_T_.~ni,817,818 85.0157.071 (8.239.011)406,031 18I.M5
,.ot ~ID~T-
40110 WyWIndT. P (154.415)(154,415)
,..
mocc 0I0rncIt Call P
mOTH m T......NUTIt.OTH
m T......LABOR 0011 041
F88. T. Pw
.....
7&,817,988 85,057.071 (8,239,091)9,251,582 018,491
TOTAL OPERATING EJIPE/II8E1 2.133,2,lIII,8O1,128,117,72,725,2IIO,m.474
MARCH 2DIM REVISED PROTOCOl
1410 BEGINNlNCW:tONG PIg82.22
1411 FERC BUSINESS PITA UNADJUSTED REBUL IIWOI.I'l
1412 !!:&I no:""-RIPT1OI !If mI&sms ADJUSTMENT
1412 310 lind 8NI lind RWU
1414 820,785 3.387,384 233,402 233,402
1411 34,448 32.2IIU45 2,223,504 2,223,504
MIl 41,348.!1O5 38.183,488 2,86U17 815,417
1417
1411 8SGCH 1,231,157,271 74,221 74,221
141.DOU
1420 88.1194,838 75,4118.014 196,544 186,544
lal
1422 311 SIrucIIno 8NI
"""""', -....
239.314,132 223,887,555 15,4211,577 15,4211,577
'424 331,838,225 310,447,3115 21.390.830 21,310,830
1421 142,413,334 133.233,138 180,184 180.184
8SGCH 45.3N,1O2 42,6118,2.0 2.735-2,735,858
1427 DOU
1421 118.2 758,958,793 710,226,333 48,733,480 48,733,480
1421
312 PIoIII
1421 110 717,077,715 717.830,142 48,447.073 48,447,073
727,723,492 tiIIO,813.2S 4&,110,238 4&,810,238
1422 726,072.581 879.2118.775 046,803,818 046,803,818
1424 8SGCH 215,785,447 2D2.780.2B7 13,005,181 13,005,181
DOU
1421 88.436.&59.245 2.2110,4112,839 156,166,306 158,1.,3D6
1421'
314 TuriIagIr8'8IDr
181,104,115 151,488.282 10,436,853 10,436,853
164,012.312 153,486,864 10,575,728 10,575,728
1441 2112.522,058 2114,310,228 18,211,830 18,21U3O
'442 IISGCH 50,583,803 47,518,183 047.420 047420
DOU
B8.2 858,052.967 .1.,781337 42,271831 C.2'11831
315 "--Y Ei8I*Ic EquIpnwC
1441 89,110,1151 83,422,588 748,085 748,085
14U80,748 132.837,714 152,"152,"
47,147,237 44,108,050 1131,187 038,1117
8SGCH 45,887,838 43,103,240 2,1M,-2,"""-
1411 DOU
1412 88.2 324,17&,274 3D3,47I8S0 20,704,124 20,704,624
1482
311 MoG PIoIII EquIpnwC
1417 5,148,788 513,428 383.338 383,338
,..
11,0121,853 10,8115,385 73&.258 736,258
412,188 8D6.111 806,775 806,775
I'"8SGCH 012,152 2,830,812 181.538 181,539
'411 DOU
118.2 29,793,$36 27,8115,625 1,107,811 907111
.....
PI81I . AoaunI 3DO
1417
"'"
T-
-- ...-
88.4,21!1,235,014,-'178 214.-,214,110
147t
1472
1472 Iunwn8y
.....
PIoIII by
1414
1471 DGP
1471 DOU
1477 3,127,482.013 874,310,155 253,171,8511 253,171,8511
1411 8SGCH 361.854,441 340,045,823 8011,.111 8011,818
1471 TGIII..... PIoIIIby 289,336454 014355.178 274,980,47&274880,47&
t4lt
t'"
t4l7
t4lt
t4M
t...
tO7
t4IIt...
tlDOt.t
tlGZ
tlOl
t817
tltO
tilt
tlt2
tlt2
tltO
tl..
tltl
tlt7
tltl
tltl
tl2O
tat
tl22
tlD
tlM
tl2l
tSZ7
tl2l
MARQt 2OD4 REVISED PROTOCOl.
BEOINNNGIENDING
FERC
32D
IlUSlNESS
DESCRIPTIO!
..... ond ..... fIiIIIU
321 SInIcIInI ond "",-""...11&
322 Roea PIInI
.........
323
.........._....
LHbo
..... ond ..... fIiIIIU
:as MI8c. "-' PIInI EqupnwoI
~ ~
PIoIII -. 300
T8181
......... ...-
""'-Y fII- ""'*-
..... ~
DQP
DOlI
TIIIII PIInI ~
PITA
!!!!
IQ!6I.
UNADJUSTED AESUL
2Il:Im
1OotoHO-\M'L
ADJUSTMENT
PIIII82.23
1110 MARCH ZICN REWIED PROTOCa.
IAI BEGINNINGIENDING
FERC UNADJUSTED RESULTS IWOUPL PIg82.24
DESCRIPTION B!(1.QI&QII:B ADJUSTMENT
tlMtal 330 I.nI .... I.nI
tAl 11,433,315 10,816,305 737,010 737,010
tA1'30U1O 4,860,341,174 341,174
tal 3, 15U63 2,I55,33t 2113,832 (55.3111)148.241
t58 &35,064 584,126 40,137 40,137
tlolO 88.20.529,312 11,205,959 323,353 (55,381)267162
tMt
tll42 331 8IruI:U8o ....
..........'_....
IlIa 23,05,1182 21,553,155 485,t37 4115,137
tM4 472.710 055,534 417,2411 417.246
t'"42,2D3,371 38,482,874 2,7211,418 (88,075)2,631,423
t'"840747 5287'05 312,042 312,042
tM7 88.76,555,990 71,621,0S7 1134.823 (88,075)845,848
t...
t...332
~,
Dona 1 W....,.
tllO 115,3204,133 154,157,72&10,857,107 10,857,107
tel 22,417.130 211.872.553 445017 445,017
tlD 50.017,583 46,713'-3.224.215 (514,8811)2,&31,
lID 33,111i4,345 174,1411 2,188.397 188,397
88.271724.391 254,208,586 17,515,715 (584,688)1&,831127
till
1111 333 W- W-. T..-, 1 0..-.
1111 32,817,153 30,510,731 2, 1118422 106,422
till 10,126,511 473,744 152.772 152.772
till 27.,.171 2I6,043.3D3 1M,(121,3M)1 ,873,1188
1110 773,096 400151 372. 10 372.10
tel 88.76,414,535 48,730 1125,805 (121,370)804,4301
tlD
3301 '--Y Elate
8,252,!175 1141'"403017 403,017
till 43II.2D1 152,101 28,1184 28,1184
till 111,2114,388 17'-,451 1,237.1147 (26'-)1.211-
tll7 2,188,138 2,805,338 183.217 183,297
l1li.32,1194,210 30,7737116 120,414 (26,848)2,093,7&7
till
tIN
tl7l
tl72 335 MIle. "-' PIInI
tlD 725,537 814,308 111.231 111.231
t174 234.-211,721 15,140 15,140
tl7l 058,380 072 l1li,2l1li (210)l1li,028
tl7l 109,102,86 011/9 rJ/8
!18.129,2,927103 201,728 (2&0)201489
tl7l
tl7l 338 AD8Io, 1 8rIdg8I
tllO 44&4,57'0,522 314,924 314,924
tMI 852.10 797,212 54,1131 54,1131
tllZ 5,82U07 448,244 375,264 (12,810)3&2,383
t81 309,426 289,480 19,1411
l1li.688,522 11.103,458 715,064 (12,8M)752.194
till
1111
tll7 HIGa PIInI 300
till
till
tllO
tMt
tll2
till
till
till
till
tlal
..,.........
l1li.413,111,11'1 321 31,717,882 c-.2I2t 30,
tll2
tllZ s..m.y dI
........
PIInI by
11M 8Gf'
till 413,118.3111 .,,329,3011 31,717,082 (810.282)30,888.800
1111 DOl'
IIG7 DOU
1111 Talal HydrIUllc PIInI by 493,118,391 461329,309 787082 (890.2112)30,l1li6,800
MARCH 201M REVISED PROTOCOl
1810 IEGINNINGIENDINO
18n FERC IIU8INESS PITA UNADJUSTED RESULTS PIg82.25
1812 6!OiI DESCRIPT1OI fe&IQB BIt mra..QIIE ADJUSTMENT
1811
181.340 ~nI~RIWU
1811 1MZ,245 787,952 54.212 54.212
1818 135 !1M
1117 88.1M2.8IIO 788,547 54,333 54,333
1111
1111 341 SWcIIno nI
~,-...
1120 12,504729 11,854 806,075 108,075
1121 113,137 112,725 11,212 11,212
1122 S8GC'T 813,570
.',
424 122, 146 122, 146
88.492,236 13,552,802 839,434 839,434
1121 342 Filii .-., PIaducon
1128 088,744 2.-,838 1.,105 119.105
121,338 113,517 8Z2
1821 SSOCT 141,381 064,507 78,8.1151,804 036,477
1121 88.3514&3 0&7863 283,801 958,504 9,243,
1120
IAI 343 PIIrn8
1122
818,418 785,880 12,758 52.751
125,415,047 117.88,077 088,1711 088,1711
IOU SSOCT 81.172.835 57,1152,787 1211,088 120,088
88.5 187476.298 175,214,504 12,261,714 12,261714
laT
344 Gorw...
87,835 82,173 1112 812
,..,
121714 41,745,81 2,871,83 2,8J'6,313
IOU S8GC'T 7,136,818 4O2.2S3 534,555 534,555
IIM:11 88.52,846437 48,229,8211 418.1109 418,809
1...345 "--'I EI8c*Ic PIInI
11.322.-10'-'111 72U78 729,878
"'7 110,127 141,1115 10,322 10,322
S8GC'T 2,187,:M8 2.0311,134 147,314 147,314
,...
BI.13,8711,044 12,7112,531 887,514 887514
1..
1111
18111 348
...
PIonI
497.343 48U84 32,080 32,080
37,440 35,028 2,413 2,413
88.534,783 500,310 34,413 34,413
1117
Of'0118' PIal PIonI-McI 300
,.,
T"" 0Itw I'IonI 88.274,814,142 ZIt,I.,188 17,tIlT 104 21,137.
SI8mwy '" OIl.- PIonI by
DOU 1.,782.210 116,815.2111 12,877,001 12,877,001
SSOCT 74,251,162 ..250.-000,1511 8.1118,804 13,910,
1110 Talli '" OIl.-
~ -
by 27.014142 256.136185 17,877,957 958,604 2&,837,580
PIInI
103
~......",.
,.,1 I'IonI
1878
1877 TOTAL I'RODUC11ON PUNT H&,4,731,121,471 324,141,111 321 3U,714,-
1178 MARCH 2004 AEVISED PROTCIOC1
BEGlNNNGIEHDING
lUG FERC BUSINESS PITA UOIAD.IUSTED RESULTS PIg82.21
1111 !&Sa nI=!llt""',""",fII(IS!I&SZ!t!Z AnJUSTMENT
1112 350 I.8td 8III1.8td AWD
1113 21.353'-19,877,080 1,3'18,485 1,3'18,485
1114 411,387.912 46.104.217 183,125 183,125
1111 17.242,248 18,130,785 llt,111463
1111 88.87,9113,72&82.312,152 671,574 671,574
1117
1111 352 SInI:IIno 8111
--,-
.18
885,461 8, 106,871 558,510 55UIO
,.,
18,024.352 16,1162,473 161,879 161,871
1112 2D.88D.104 19,534,233 345,972 ~5I7)345,
1113 88.47,570,1125 503,5114 086,441 (517)065,934
353 SI-.
141,5115,711 132.44D,22I 125,580 125,580
1117 204,581421 191,375,080 13,188,381 13,tl6.31i1
477,831.629 446,142.720 30,781'-(2.22D)30,786,
81.1 823,758,839 T/D,I5I,DD9 53,100,830 (2.22DI 53,098,610
17110
1781 354
--
8111 FIIduNo
17aZ 158,414,425 141,331,lO,DI2.727 10,D82.727
127,295,492 119,019,111 1.205,174 8,2115.674
171M 141,323 88,84.214 747,031 747,031
17111 81.1 357,351,239 334,315.799 23,035,440 23,035,440
17111
351
....
8111 FIIduNo
17111 71,014 436"'"577.721 4,577,72t
17111 118,964175 111,215,551 681,124 &24
1710 2163,903,112 248,81,5115 011.127 17,011,127
1711 811.6 453,182.026 424&24,054 29.257,971 29,257,971
1712
1711 3151 ao.YIg 8111 Or'"
1714 201,""734
_,-,
DOI 13,482.728 13,482.728
1711 158,114111 141'-,154 10,224.527 10,224.527
1711 227,744131 213,063,375 14,6110,75&II1II,75&
1717 111.595.207046 556,839,035 38.3118,011 311,388,01 I
1711
1711 357 c:.o...
371 5'"411 411
1721 112.748 152.251 10,4111 10,4111
1722 195,147 2.053,144 141503 141,503
172:1 111.2.364.214 2.21 I ,Il1O 152,152.-
172t
1721 3151
1728
1727 011,952M8 85,1115 1IS
1721 2,9D9,!1D3 721.952 167,551 187,551
1728 111.928,186 174950 253,216 253,216
lno
Inl AII8II8 8111
1722 1,142.448 1,117,235 125.213 125,213
Ins 5I1,2D3 461,32.308 32,301
172t 134,9DO 1,2115,388 5811i,512 589,512
1721 111.11,278,552 10.551.511 727.034 727,034
1728
IftI8o8III8d T... PIn . Aa:l3OD
1h1
1h1
17.
1741 780 IftI8o8III8d Tr- PIInI . Aa:l3OD
1742
1741
17"
1741 TOI'AL ~IIONI'UoNT 111.2,J13,m,1U 2,229,112 113,uz,122 (2. 11S,
1741 8I8mwy II T- PIInI by
1747 COP
1741 DOU
1741 2.383.323,2,229,80,912 153,832,922 (2.727)153,830,194
1710 TaI.II Tr- PIInt by 2.313,323,183 229,1190962 153,832,922 (2,727)153,630,194
1111 MARCH 2DD4 REVISED PROTOCCL
1712 1E00NNINOIEHDING
11a PIg82.27
17..FERC BUSINESS PITA UNADAJSTED RESLl. ItWC).Uf'l
17.t&m:DE!CRIPTIOIB.!!tIII!. BQIgB I2!!L 21lEB ADJUSTMENT &!.IQIa.
1781 L8'OI 8Id L8'OI RIIIhb
1717 DPW 28,033,156 28,853,1&2 149.214 149,214
17.18.28.033,156 26,853,862 148.2IM 149,214
178
1710 381 8IrucIur8o 8Id 1mpra...,_oIa
1781 DPW 472.2117 33,705,037 m ,2!50 7I7,2!iO
1782 18.34.472.2117 33,705,037 7&7,2!50 7&7.2S0
17D
u..38Z SI8aI
1'Nt DPW &27,472 548,313,085 18,314,387 18,314387
1781 18.56&,627,472 548,313,085 18,314,387 18,314,387
1781 384
...-.,
T- & FiIU8
1781 DPW 7118,187,377 &63,412,837 774740 774,740
1778 18.7118,187,377 1163.412,637 44,774,740 774.740
1771
1772 385
1772 DPW 537886.435 508.1:16,813 28,218,121 29.28,121
1774 18.537886,435 !iOII626,813 29.269,121 29,269,821
1771
\hIIrpaund
DPW 224.850,831 218.411,248 4311,583 4.,583
1771 88.224850,831 219,411,248 4311,583 439,583
11.
1781
1782
17D :117 \hIIrpaund
1714 DPW 18.8 513,878,575 495529,307 18,349,2l1li 18,348,288
17M 513,878,575 495529,307 18.349,288 18,349,2l1li
1781
1717 Un8 T......",..
1781 DPW 807.293,221 75&.480,558 50,132.114 50,832,114
1781 18.807.293,221 75&460.51i6 50,832,114 50,832,1&1
1710
178t
1782 DPW 3!O,171 334,485,883 18,183,278 11.183,278
1781 18.350,669,171 334485,893 16,183,278 16,183,278
1714
1781
......
1781 DPW 180,362,111 186,854,013 4011,537 13,401,537
18.180362.611 186,854,073 13,401,537 13.401,537
1781
1781 371
...-
... CUIIanww'
DPW 868,886 113,171 156,210 155.210
,.,
18.968,886 813,17&155,210 155,210
1102
372 PIGpIrty
DPW 49,151 44,785 873 173
18.49,651 44,785 873 173
11D7 373 8Ir8IIUgIU
DPW 51.212.1181 50,770,072 49z.-492,809
51,262,881 770,072 482,809 482,809
1810
11"Ur-.II8d DIll PIn . led 3OD
1112 DPW
1811
1114
1111 D8O DIll .... PIn . led 3OD
1111 DPW
1117
1111
1111
1120 TOTAL DIITN8UTION I'LANT "',2,112,-3,813,410,141 1.,141,811 141.111
1121
1822 8Ymwy d DIo-..on Plnloy
1822 012,552,880 813,410,145 188,141,811 188,141,815
1121 TaI8I~_IoyF-012,552.1S8O 813,410,845 199141,815 199,141815
tl2l MARCH 21104 REVISED PROTOCOL
1127 BEGiNNINGIEI
tl2l FERC IIUSINES8 PITA UNAOJUSTED RESUlTS PIg8 z.a
1121 DESCRIPTIO!E!.!t&IlQ!!I f!!m!B B!f !Q!!I.m!SB ADJUSnENT &!..I2I&
,aD II1II RIghIa
tA'G-SITUS 575,011 7,2113,2111,354 2111
tlU CUST 109.2114 015,880 43,
G-DOU 03&711 325 325
tlM G-SO 1,2211 148
tal PTD O!I5 5.2114.3116 333,333,
88.14.2A,643 13,619,783 688,860 688,8&0
tal 310 SIrucIIno II1II
..... -, -....
t..G-SITUS 94,805,354 85,512,211 8,213,135 8,213.135
tl4O G-DGP 673 -.812 24,24,
'I4t G-DOU 710.243 1.511,188 110,245 110,245
tl42 CUST 11,245,063 10,105,011 440,001 440,001
tta G-SO 2,163,702 2;m.857 111,045 181.D45
,...
PTD 88,888,433 81,084,284 774,1:11 774.1:11
tl4l G-DOU DOU
'141 88.207,978,467 192,225,041 15,753,427 15,753,427
'147
tl4l :ll1 0IIIc8
"'-- &
tl4l G-SITUS 14.JI4,458 13,11i8,161 715,495 795,415
G-DOP 457,355 427,183 29.4113 29,4113
tilt G-DOU 142,715 101,331 434 41,434
tll2 CUST 6, 170,857 5,829,402 241458 241,458
tlA o.so 821.358 381,842 4:11,718 (48)43IiI,17O
tll4 :143,841 226.847 17,194 17,194
PrO 83.529,861 78.55D,8OI 4,971,D$J 4,971,D$J
,..
G-SO SSGCH ",917 1D1,35D 38,587 38,587
o.so 88GCT
G-DOU DGU
88.113,27D,421 106,688,024 582,397 (46)582,351
tllO
,.,
382 Tr~~
tlla G-8rTU8 iII,532,s.D 15.870,029 162,512 3.18Z.512
tlla PTD 341,977 5"',841 378.331 378.331
tIM o.so UOI,O45 715,948 535,(734)134,355
t.'CUST 18.1158 11,427 121 821
G-DOU 044,934 177.571 87.318 87'-
'117 819,813 175,43,43,
G-DOP %15,190 220,029 15,181 11,181
G-8O SSGCH 38U2I 341,9DD 21.128 21,821
G-DOU 8SGCT 12,871 11,817 853 853
88.7&,472.933 71,7473&7 725,566 (734)7:24,832
313
t174 G-SITUS 8,185,440 8,110,475,272 471.272
'17'G-OOP 331,732 310,348 21,384 384
G-DOU .2,513 821,134 83,171 83,971
PrO -.847 821,971 :11,:II,
G-8G 174,278 088,582 71,71,
G-DOU SSOCT 855 17,319 1,256 1,218
tllO 88.10,171,466 484,010 877,416 677,416
tll'
384 T_, Shop GIr-
till G-8rTU8 22,1_,738 21,211,IID 851171 1151, t 71
tll4 G-DOP 48,051 3.284,141 224,910 224,910
till G-8O 12,470,974 11,187,071 803,(2.821)80 1.271
till PTD 3.I7D,384 3.&11,878 230,701 230,701
tll7 84,011 78,138 5,821 1,121
till G-DOU 8.073,746,331 327,038 327,038
'III G-8G SSOCH 1,971,214 852.411 111,803 118,803
G-DOU DGUt.,88.49,125,793 4&3,334 162,459 (2.821)2.859,838
tlla
tlla 315
~~~
tIM G-SITUS 23.2D1,774 22,338,701 870,073 170,073
G-DGP 184,532 153,821 10,801 10,801
G-DOU 180,471 1,D15,805 74,801 74,801
'117 PTD 310,610 4,914,D113 318,5511 318,
30.334 28.191 2.1:11 2.138
G-SO 3.371,157,800 217,(78)217491
G-8G SSOCH 84,410 80,588 884 884
'10'G-DOU DOU
tlOl 88.33,314,381 31,818.746 495,835 (78)4115,557
tlOl
tllM
"...
0p0r8d
G-SITUS 8O.22D.254 74,288,123,1.923,
G-DOP 745,196 832.888 112.488 112,488
G-8O IU34,O57 14,82I.2ID 007,797 007,797
PTD 126,984 4,257,121 289.144 2119,844
G-DOU 112.791 078,480 74,311 74,311
tllO 117,083 101,801 8.254 8.254
tl"G-SO SSOCH -'743 908,471 18,28!5 58.285
'"2 G-DOU DOU
tl"88.1043&3,018 96,908,214 454,854 454,854
1114 IoWICH 20001 AEVI8ED PROTOCOL
1111 IIEGINNNGIENDIN PIIII8 2.21
1I1I FEAC BUSINESS PITA UNADJUS1a) RESUI. IWOU'L
tlI7 s;I 11F!ICRIP'TJOIf!.!IIOIIQti f!IOIg8 SI(!m&smm AD.IlJS118:;NT
1111 317 CamuIioIIIan"",,-
till COM 98.358,105 12.8Q3,071 7115,035 755,035
laD COM 44&,1188 031,214 415,1576 415,1576
1121 COM 10,3T1,OII 706,092 868,1118 -.811
1122 aIM 53,717.440 50,562,467 3,204.873 3,2114.873
lID COM 413,361 5,Z11"211.617 211,817
1124 COM 40,571.171 37 M6.-T 2,115,283 (614)2,114,170
COM 6.215 438 438
COM SSOCH 16I,!i13 816.215 52.347 52,347
1127 COM DEU
COM DOU
1121 88.215,806,755 2112,367 12.924.368 (6141 12,923,774
IIAI 311
.....
070 833,274 55,787 55,787
1111 GoOOP 55,135 52,236 3,589 3'-
G-OOU 5,7,464.31 33,371 33,371
CUST 158.817 152,-6.218 1.218
PTD 2.152.783 2,771.755 17fi,DDI 17fi.DDI
4,Z17 3,110
1111 786,140 738, III 721 50,721
G-OOU DOU
1140 88.415,314 139.303 326,011 326,011
Call
2511.414735 232.757.218 17.157,517 871,21,335'-
DEU
1101
88.2511.414735 232.757.218 17,157,517 678.21,335.816
,..7
3IIL WIDCO a.-
,.,.... ~ '-
1011-CIIIIII
G-SmJS 7,orT,'J/!iT DZ7",.,
1117 PTD 170,252 18,816,163 053,2111 053,2111
119.24..7,810 2:1.1144,3:11 053,2111 053,2111
.... ~ '-,.,
24,197,810 23,644320 053,289 053,289
1011-o.w. v- CIpIIII
LABOR
BI.
1117
.... ~ '-
(24,1976101 053,289)(1,053,289)
(24,897,610)053,289)053,289
1178 Of'UId8uIII8I GIn PI8II 1c1:1. 3DO
1171 G-SITUS
tI7Z PTD
CU8T
'174 G-8O
1178 CWXP
,.,.
G-DOU
'177
1178
1178 38110 GIn PI8II - 3DO
G-SITUS
,.,
PTD
GoOOf'
,..
G-DOU
1111
1117 TOTAL CJENIEIW. PI.MT 173,178 727 71,121.171 3,174,"8 74,.20-
8uImwy 01 o.w. Pllnlily
415,133,148 367l13li,405 27.183,744 27,893,744
,.,
COP
DOU
128,016.010 118.131,314 8.251,715 (4.1182)8,252,674
,..
281,110,627 2140354 16,756,451 16,75&,451
251,5211,153 233,714,118 17,735,484 871,21,413.833
24,113,538 23.170,013 1143,52:5 843,52:5
1117 DEU
SSOCT 31.326 25.216 2,110 2,110
8SGCH 674,715 510.121 283,714 213,714
Laa C8IJII8I (24,.7,6101 (23,644,320)(1,053,289)(1.053,289
2DO1 TaI8I- Pl8'll1ly 010,673.876 008.745407 70,928,570 674,371 74,802,848
MARQi ZOO4 REVISED PROTOCOL
BEGlI\NNGIENDING
FERC BUSINESS PITA UNADJUSTED AESUL IDAHO-UPL hge %.3D
DESCRIPTIO fe&m! !If 2ItIiB ADJusnEHT
3111 er..-
I-8ITU8 2&.288,183 24,837 UOO,526 UOO,52I
P\'t)
1-80
2010 88.26.288,183 24,187,837 UOO,52I IlOO,526
2011 3D2 Fr- & c:c..n
2012 I-8ITU8 046,125 37,008,444 008,444
2011 1-80 1,241,7!16 ,. tel,711 80,048 80,048
201.1-80 35,481,831 33.2111,112 2.2117,711 868,112 3.158,.11
2011 1-80 81.573 1,217,7111 .QI,73&.248 1.,113
2011 2,112.152 2,177,853
"',"',
2017 !I53,8S!I 82,11,.7.1".7.
2011 88._,292,87 ",23e,1MI os.,O48 151,911
2011
2D2O 3D3
.......... -.....
PIn
2021 I-8ITU8 133.150 133,150
2D22 1-80 32.1211'"311,518, III 2, 102,802 2,102,802
2D2I P\'t)3311,87'1,515 311,110,101 20,088.111 20,0IIII,811
20M 153.322 100 17.222 17.222
2D2I CUST 15.832.111 12.0112.133 7",778 7",778
2D2I DOU
2D27 DEU
2D2I 88.1 .70,711,!112 444730.178 25,113 25,911,613
2DID 3D3 Non-I8y PIn
2011 I-8ITUS
2DI2 .70,7111,444,730,9711 25,988,613 25,911,113
If'Uotd8o8III8d InI8"4II8 PIIItI . AacI 300
I-8ITU8
1-80
I-OOU
2017 P\'t)
2DII
TOr AL M ANO8.E I'I.Nf1'88.III 113,117,31.143,117
"'"
33'-,121
21M2 SUrnnwy dI-"", Plnlly
31,1117,4311 21.3118.-2,"'.110 2,"',110
20M COP
...
DGU
...
7'1.817,715 71U80 5, MI,",MO 713,3011
2067 336,1711,515 316,110,101 20,088,111 20,088,811
...
15,1132,111 I12.CII2,I33 78.778 78,778
...
DEU
153,3ZZ 100 17.222 17.222
2011 TDIIIInUngIbIe Pllltlily 545,300,651 513,851,31,&t3,187 _,9040 33.248, t27
IIuIntI8'y dllJncI8IIII\8:I PIIItI l.-.-n 101)
....
DIll
Of'
...
Of'
TIIO
2011 If'
2012
....
TDIII Plnlly
TOTAL ELECTRIC I'I.Nf1' IN 8EJMCE 13,171,311,12,32t,I71I,C7I 771,112,"13,3011."'2 7a,337,121
2017 SUrnnwy dI EItcIrIc Pllltlily
.eo,I53,247 ..23D,718 221,7",521 229.7".5211
252,.73,.7$z;M,11O,7IO 17,802.885 3.8711,2"'81,1501
DGU
811 DGP
2D72 7,2",I4O,7",711,
",",,
17.,Il3ol 707,1131 ..s,581,873
2D72 117,790,880"'.873 36,125,218 36,125,218
207.1111"",115,Z52,148 83,3113 I13,3D3
2071 DEU
2071 88OQi 721,158 3oM,I2I,22, tO2,.,2 22,102..,2
2IIF7 88OCT 7.,283,178 8.ao,112 003,088 1_,804 13,l1li2,-
2D7I
~~~
124,87,810)123,844,32D)11,053.289)11,053.2811
2D7I 13,078311,159 12.2911,326,150 779,8112,009 13,345,912 793,337,921
IoIMCH 2IICM AEVI8ED PROTOCCJL
:l1li1 IIEGINIiINGIEND
FEAC BUSINESS PITA RESlJ..TS IDAHO-UPl P_2.31
:l1li)DF!ICRIPTIOIBl!'&II!2tt BIt :rma.Q!t!iB IDAHOoUPl AnlUSTUENT awwa.
1OS PIInI HIkI Fa- FuIIn Uo8
DPW 478,478,
2IIIT 787,846 718,349 417 (29.272)211,224
142.514 878,054 16,410 16,
:l1li1
810.2. 189,24D 2,073,211ot 115,95&(29,272)86,&84
PIInI l._.a.
142,133,081 133.438,710 I, 114,3S!1 I, 114,3S!1
510711 13,1Z2. 104 138,807 138,807
815.157193.780 147060,814 10,132.1116 10.132.166
2110
2111 115 Aaun
...-
far Aa8II
2112
2111 (53,81.317)(50,510,MI)(3,
"",
88)(3,480,388)
211M 0811,800)(7,!1811,132)(521,(521
2101 815.(62,080,117)(58.079,081)(4,001,837)001,837)
2101
21117 1211
.......
Full
2101
2101
2110
2111 124
2112 DM8C 18,044, 1:M 17,778,121'2117,'11J7 'lIf1,'11J7
2111 DMSC 441,410)(4,1"',189)(285,221)572.317 307091
2114 818.13.594,724 13.592.738 U85 572,317 574303
2111
2111 1112W
2117 DMSC 42.1010:21 38,340,I,!IIO,5IO,
2111 DMSC
2111 DM8C 8GCT
2120 DN8C
2121 818.42.101,029 36,340.116 560 560,
2122
1sew
2111 DMSC
218 DM8C
2121 DMSC CNP
2127 DM8C
218 DM8C
218 811.29
21.
2111 TaII!W~56.495.153 49,132,134 562,120 572,317 135,137
2122
2112 151 Full.....
2111 DEU
2111 55,137,271 51..2,911 144,310 3""",310
2111 DEU
2117 SSECH 5.t518,886 5.253.345 385,5011 385,5011
2111 813.556.157 57,246,306 309,851 308,851
2111
2140 152 FullIIIDdo . UnIIIHruIId
2141
2142
21'"
2140 253111 DOlT WarIIIng C8pIIII
2141 (1.153,500)(1,072.1113)(81,337)(81,337)
21..813.(1,153,500)(1,072,163)(81,337)(81337)
2147
21"25317 DOlT WarIIIng C8pIIII
21"(1"',500)846,421)(140,074)(140,074)
21.813.(1,986,500)846426)(140,074)(140,074
2111
2112 25311
""""
WarIIIng C8pIIII
2111
21"
2111
21.Tall! Full.....58,418,157 501,327,717 088.440 088,440
atl7 MARCH 2DO4 REIIISED PROToca.
atll BEGltNNGIENDINO
at8 FERC BUSINESS PITA UNADJUSTED RE&UL ItWtOU'L P.2.32 .
at.I'IF~B!f IQI!L.sm!i!3 ADJUS'TIENr
a1lt 154 MoI8rIoIo SI.IppI8o
ata MSS 38,231,835 38.075.281 151,355 2,151.351
ata MIlS
at..MSS 2.211,21&5 2,055,342 155.823 155,123
atll MSS
(&,
3814881 (8,001,0811 (380,387)(380,387)
at8 MIlS 8NPPS 47,171,383 44,113,774 057,110 057,110
2tI7 MSS 8NPPH 041 1,117 132 132
atll MIlS SNPD 111,151 110,144 114 114
at8 MSS SHPT 12,377100 11,571.252 717"'"7I7,1MI
at7D MSS
at7t MIlS
atD MaS SNPPat"MSS SSOCH (777-1 (730,
(.,
8511
(.,
8511
a174 MSS DEU
at71 813.6 93,533,5&1 17,784,120 741444 741,444
at78
at77 113 SIcn8 IhII-...s
at78 MIlS
at78at.813.
atlt
ata 25311 ....... W""*'ll c:.- D8paIIIataMIlSSNPPI (273,0001 (2!I5.4IO1 (17,5101 (17.5101
atM
atll 813.1 (273,0001 (2!I5,4IO1 (17,510)(17510
atll
atl7 alii MIIorIoI8 I a...-83,2fjO,56I 87,5211,1130 7311301 731,934
atll
atll 1115 "'-r,-at.DM8C 623,411 551,511 114
atlt Of'OPS 5.116 513,538 352,1152 352,852
ata 773 13,121 862 152at.071,100 2,112.727 217,173 217,173
at..Pro 858.130 4,380,417 U7,U7,1/62
atll 815.17.292,402 16,374067 918,334 918,334
atll
atl7 112M IoI8c AI-.
atll DDS2 209,110 2D7,SS.so 2.27'0,52D 2.27'0,52D
at8 DEF80
S8OCH 15,S211,880 ,.,sI",135,?!IO 135,710
22IIt 23,175,388 21,541.2D2 1301,117 (1O1S5I 1,532,102
aaaa DO8CI2 841,01,0511 407,832 189,138)(781,304
aaos 811.255,410,247 250,161.938 5,2411,309 (1,290,7011 957,
22M
aaII5 116M IoI8c Dofen8d DoIIII
LABOR 747 745,277 2,500 2,500
DEF80 32.7311.215 3O,62B,712 2,110,423 2,110,423
2210 LABOR 7144211 171,&34 42.515 42,-
22tt 21.G26,S54 11,544,11&4112.-(135,11301 1,346,
221a 8NPPS
2211 EXCTAX
22t4 DEU
22tl 8112 &1,228,266 57.590,089 638,177 (135130)502,341
2211
22t7 Wa1dng c:.-
2211 ewe C8h W""*'II c:.-
22tl ewe 42.2D8,181 4O,I7U83 1,332,478 171,115 2,303,
ZtIO ewe
2aat ewe
aaaa 814.42.2D8,181 40,175,703 1.332,478 171115 2,303,642
DZI
ONe 0IIw WorIW1g
mil 131 C8h Of'8NP 13,353,110 12,!i61,M3 781,117 781,117
135 Wa1dng FundI Of'(145.2811 (135,111)(9,3151 (1,3651
aaa7 143 0IIw AacounII A8 Of'14,022.178 13,117,002 135,177 l35,
232
......... p~
Pro (7,!i61,MII (7,I32.G41 (452, 1241 (452,1241
aaaII 232
.........
P~ (11,141)(10,1121 (1,831)(1,136)
aDO 253 DoIornd""
2533 0IIw Dofen8d Cf8 P (4,178,117)(4.3411,(321,911)(321,1111
:zaaa 230 ...... R8IIrwnn C P (1,72&,1231 (1,040,1551 (1115,(685,
254105 N'I.O U. P (19,3141 (12.3111 (7,C1O3)(7,003)
2533 I:Mw Qwk DEU
ZDI 2533 ad8~P 8SECH
814.043,1158 130,92I!I 112,83 112.929
2ZII Talli Wa1dng CIpII8I 47,252,039 45,10&,832 445,407 171115 2,416,572
2D8 IEGlNNlNGlENDING
D4O FERC I!USINE8S PITA UNADJUSTED RESUL IIWOUPL
1241 QOI DESCRIPTIOIBH!IIQtJ B!!IQI!I.mt!m ADJUSTMENT P.2.33
2242 R8I8 e..
22Q 11221 \hw: PI8'II & R8g 8Iudy CollI
2268
1247
18222 Nud8Ir PI8'II- T~..
'74,372)11,174,372)
22111 TROJP 028,175 &34,048 127 384,127
2251 TROJO 774758 198,830 575,1216 575,126
2212 BI5.13,628.559 12,659,306 869.253 869,2S3
2211
Z2II
Moc DoI8Nd DoIIIIa- TIaj8I
2217
Z2II 8NPPN
Z2II
:1210
2251 141
.......
Hcuong - R8o8III11118
2212 55U13 511,D!15 35,35,558
2211
815.551813 516,D!15 35,35,558
Z2II
2211 TOTAL MlSCELl.ANEOUI RATE BASE 180.172 13,175,361 DIM,811 DIM,811
2217
Z2II TOTAL RATE lIME ADDI11ONI 700,137.712 IIZ,"UI,Jt7 172.111
2211 MARCH 2IICM REIII8ED PROToca..
Z27V BEGlNNNG'ENDING
2271 FERC IIU8IIESS PITA UNADJU8TED RESUlTS P8g8 2.34
:an tQOI DESCRIPTIOI f!!t.!QB BIt I.QI&SZIISB ADJUSTMENT
22n 235 eu.a- SlIva 00paIIIa
2274 CUST
2271 815.
Z27I
Z277 2281 ""'" far
"'-"
II' PTD (882,18)(123.545)(58,540)(58,540)
Z27I Z2II2 """'far~IIPTD (11,141,3113)(11,135,541)(705,842)(7115,842)
Z27I 2283 """'far~.PTD (71,712,003)(74,015,384)138)(4.886,138)
2ZIO 254 R8g . .... PTD (5,185,407)876,314)(301.0921 (309,012)
2211 8t5.(96,IlOO,878)(91,030786)(5,770,112)(5,770,112
22IZ
22844 Pw-. far H)Q'o
(785,058)(785,058)
2281 (782,100)(782.800
2211 815.(1.567,156)(1,!I67,156
2217
22111 22842 Aa:un MIc Cpor I P TROJD (5,384,487)(5,040,114)(353.572)(353,572)
2211 23D -~CP TROJD (1.574,110)(1,471,732)(103.228)(103,228)
2ZIO 254105 ARC R8gIUIory Uo P TROJD (378,782)(353,1S8)(24,827)(24,827)
254 0211,521)028,521)
Z2I2 815.(8.376.758)(7,895,131)(481627)(481,827)
2:52 Q8Dnw Adw- far
2211 DPW (2,724,7St)(3,118,112). 384,(434,158)(40,780)
DPW
2217 (51,7721 (48,4315)(3.337)3,337
DPW
cueT 439,142)(1,383,311)(5U31)!16728 388
DOl 820.(4216.178)550,707)334,530 (3741192)(40362)
DOl
ZS3II oe.. Do8orNd
(2,801450)12.791~(1,814)(1,814)
caP OPS
DOl (17,2D7,271)(11,082)(1,IO!1'-)(1,109'-)
DOl (10,840,2DI)(9,89.127)(750,273)(750,273
2307 815.(30&48,921)(211,779,825)869,096)869,098)
DOl
DOl 110 Do8orNd non. T
2:110 19,472,447 18,472,447 1!D,101 8SI,101
2:111 DGU
2:112 LABOR (45,337,511)(42.135,038)(2,702.481)8111,271 186,710
2:111 DOP 147,848 147,848
2:114 CU8T 8ADDEBT 18,7112,105 18,315,447.237 447.237
2:111 TROJP (2,386,0112)(2.23O,CIQ3)(155'-)(155"')
2:111 27,783,188 25,112,185 791,001 152.737 1,143,738
2:117 49,838,178 46,324,17$3.514,300 (521,512)2.192.788
Zlil PTD SNP 22M'"112,157 132,024 3,154 135,177
Zlil DPW 8NPD
811.70,577820 67,551539 026,082 354,551 380,633
2JZ2
2111 Aa:omuI8I8II DoI8rNd non. T
ZJZI DCJP 720,114)(1,720,114)
2:121 8NPT
DZ7 811.3 (1,720,914)(1,720,914)
2:121
2:121 282 Do8orNd non. T
liP (1,182.271)(1.182.271)
2:111 ACCMDITDITML (1,072,074040)(118,413,192)(73,180,041)(112. 175)(74,352,224)
ZIJ2 DOP (2115.241)(2115.241)
LABOR (3,036,882)(2,855,152)(181001)(181,001)
CU8T
ZDI (7,718,862)(7,248-)(549.122)(549,122)
(14724,825)(13,776,840)(941,186)(941,188
2:117 818.4 099,001,909)023,861,743)(75,340,186)(.2,175)(76,032,342
ZDI
213 DoI8rNd non. T
DOl liP 50,528 50,528
:DOl 8.587051 112,-424,812 (290,825)133,188
2M2 141,875,288 88,401 (25,147)41,255
2:101 LABOR (2'-,181)(2,811,002)(178,171)034,539 856,351
2:1401 OPS (10,717,015)(10,153,428)(143.581)173 (174,416)
:DOl PTD SNP (14412,887)(13,849,701)(833,1111)(833,151)
2:141 TROJP (36,714)(34,313)(2,400)(2,400)
:DO7 PTD 8NPD 388
2:141 8GCT
2:141
2:110 819.(ZO,O31)(11810,717)(1,186,314)1.247,856 542
2:111
2:112 TOTAl. ACCUMULATED DEF INCOME TAX 818.(1,050,922.234)(977441835)(73.480,388)3.110,232 (69,570,167)
2HI MARCH 21104 REVISED PROTOCOL
:aM BEOI~
FERC IIUSIIESS PITA UNADJUSTED RESULTS ~UPL P.z.35
6!i!OI DESCRIPTIOIf!.!&'DQ!':!
!!(
ISZI&2II!EB ADJUSTMENT
2117 25S ~_T.CNIII
2111 PTD
PTD rrC84 (5,381447)(5,381,447)
:DID PTD rrces (1'-,317)(1,211&,317)
2111 PTD rrC88 (3,021,158)(3,021,158)
PTD rrC88 (407,421)1407,421)
:au PTD ITCI8 (161.871)(8&1,871)
PTD rrcso 14118,1ZS)1420,480)168,345)(68,345)
2JII PTD DGU
2JII 818.(17447,0.7)117,378,702)(68,345)168,345
2117
2JII TOTAL RATE BAIlE DEDUC1IONI (1,2111,412,111)11,127,071,"-'(81,331,181 1&7,(71,187,l1li
2311
2m!
2J72 FERC UNADJUSTED RESULTS ItWO-UPL
2In 6!i!OI DESCRIPTION f&:IQB BII IQ!!I.smEI!ADJUSnENT
2174 1D88P
.....
PIal
.............,
DIIor
(147,217,414)(819,050,814)148,186,1141)(48,1..141)
(1M4,817.017)(710,171,1134)(54,445,382)(54,445,382)
2In (303,515.21131 12113.150,121)(11,5115,082)118,565,082)
2171 DOU
:an S8GCH (182,81UO2)(181,010,712)(11,109,010)(11,1101,010
817.2 (2.087,1119,485)954,183,162)(133,71&,323)(133,71&323
2111 1"-
.....
PIal
.............,
DIIor
:au
2111
2117
ZIII
1C84P Hl*dc PIal Aa:um DIIor
:DID PrM.torgw PI P 8CJ 1'4&,048)1137,418,(1.468,142)(1,468,142)
PrM.torgw UI (27""'-)1216,054,057)11,7I5,2D1)(1,7I5.2D1)
ZI82 Pa8I-Uqor F P (31,232,410)(21.218,175)(2.013,218)511,2M (1,!02.001)
:au F'II8IoMqIr l P (1.2119,839)
.',
00')15911,838)(!188,838)
817.(215,2!59,821)(201,383,837)(13,875,1114)511,294 113,384,180
1C18OP 0IIw
~ -
. Aa:um DIIor
2117
(2.412.1731 (2,257,421)(155,544)(155.544)
8CJ (36,829,788)(34,455,862)(2.374,107)(2.374,107)
:MOl 8SOCT (3,2l1li.208)(3,071,016)(222. 138)1154,410)(371,541)
817.(42.540,949)(39,7111,158)12.751,7111)(154,410)(2'-,119
:MOl
1CIIIEP
~ -
. Aa:um DIIor
8CJ
2410
2411
2412
2411
2414
2411 TOTAL I'RODUCTION I'\.AN1' DEJ'RECIATICIN CU4l,
"',
1I4I (2,115,385,161)l"O,414,~(110,017,21
24"
2417 FERC IIUSIIESS PITA UNADJUSTED RESULTS IDoI\HOoUPI.
2411 &r;&I.DESCRIPTIO!B!!i&IIQfI ftI!lli!B BII ISZI&QI!:EB ADJUSTMENT
2411 8uImI8y PIal - o.-lIy
2420
2421 OOP
:M22 DGU
2421 12.149,1152.0451 (2.011 ,2168,0lIl)(138,562,848)511,2114 1138.071,154)
2424 8SOCH 1112,81UO2)(181,010712)(11,801,010)(11,109,010)
2421 8SOCT (3,2l1li,2l1li)(3,071,016)1222.138)(154,410)(376,549
2421 ToIIIIdPlal_o.-IIyF-(2,345,770,054)(2.195.355,958)(1!1O,414O96)356,l1li4 (1!1O,O57,212)
2427
248 FERC UNADJUSTED RESULTS
DESCRIPTION f!&I2!3 BII I2I8.QI!:EB ADJUSTMENT
2411 1O8TP Tr---
-.............,
DIIor
(341,108.33D)(318,118,063)121,_,287)(21,J88,287)
(330,010,7111)1-,812.101)(21,278,187)(21,278187)
2424 (208,823,142)(185,362,532)(13,481,111)711 (13,4S6,318)
TOTAL I'\.AN1' ACc:UII OUR 817.7 '810,020,711)(123,2!13,11&)(S6727,1II)4,711
(.,
722,77
MARCH 21104 REVISED PROTOCOL
BEGlIoNNGeONG
:MIl FERC IlUSlNESS PITA UNADJUSTE) RE8UL IDAHOU'L P,,82.
:MIl DESCRIP'TIOI B!!I2UII.2IIE &UQI&
1011:8)LnI 8111 L8Id RI!IIU
DPW (4,256,951)(4,104,879)(152,272)(152,272)
2442 817.(4,256,851)104,879)(152.272)152,72)
2442
1011381
--
8111 "'--,- ,b,
20M'DPW (10,296,919)(9,879,711)(417129)417,121)
817.(10,296,919)(9,879.791)(4t7,129)(417129
108382 SI*I'I
DPW (142,2D1 ,085) (135,553,211)(11,1147,817)(11,1147,
817.(142,201,085)(135,553.2118)(11,647,817)(6.647,
:NIl
1011384 PaIo8, T-
&........
DPW (340,058,812)(321,301.287)(18,757.525)(18757.5251
24"817.(340,058,812)(321,301.2117)(18,757.525)(18,757.525
:Nil
108385
DPW (203,907,217)(195,017,873)(8,8119,344)(8,8119,344
:Nil 817.(203,907217)(195,017.873)(8,889,344)(8,8119,344
:Nil 1..,.CaIdIIII
:Mel DPW (86,358,474)(83,208,134)(3,152,340)(3,152,340
817.(86,358,474)(83.2D6.134)(3,152.340)(3,152.340
1011387
:MIl DPW (182.010,080)(172,886.311)(1.323,112)(9,323,782)
817.(182,010,080)(172,886.318)(9.323,7112)(9.323.7&21
:MIl ~ Tr"""'"
DPW (300,038_)(275,455,101)(24,582.-)(24582,
:N10 817.J (300,038,518)(275.455,101)(24,582.898)(24.582.-
:M71
:M12 10838
2411 DPW (1111.438,(1070114,785)(9,354,174).(9,354,174
247.817.(1111.438.(107,0114,785)(9,354,174)(9,354,174
24711
24711 IC183111
---
:M77 DPW (77,10UIII)(71454,1101)(5,855,557)(5,885.557)
:N71I 817.(77,10U59)(71,454,1101)(5,155,557)(5,155,557)
2411
:MIl
108371 ~CI'I~'PNnw.
DPW (8.2118.333)(5.135,057)(153,278)(153.278
817.(6.2118.333)135,057)(153,27&)(153.278)
:MIl
108372 Poap8ty
:Me7 DPW (411165)(311.801)1164)1164
:MIl 817.(41685)(311,801)1164)1164
108373 UghI8
DPW (21.120,479)(21.581933)(338,548)(338.548)
817.(21.920,479)(21,581.133)(338,546)(338,546)
,...
1011D00 UrD8IIII8d DI8I PIInI . Aa:I 300
DPW
:Mil
108D8 UrD8IIII8d DI8I .... PIInI - AaoI 300
DPW
2100
21111
282 1iI8DP Ura8IIII8d DIoI .... PIInI . AaoI 300
282 DPW
28DI
2101 TOTAL DI81RIIIUTION I'LMT DEPR 817.(1,127.181 11,40'.121)117,421,8021 (87.421,
BIO
Bit 8umrn8ry'" DIo--. PI8nI DIp by F8CIOral2 (1,480.127,130)(1,403,487,1528)(87,421,502)(17.42UO2)
allal.Talal CIIIrIIuIIon o.-by F8CIOr 480,927.130)403.497828)(87,429,502)(87.429.802)
2111 MARCH 2DO4 REVISED PROTOCOL
2511 SEOINNINGIENDING
2117 FeRC BUSINESS PITA IJIWIJUSTED RESULTS IIWtO-U'L P188Z.
2111 DE~PTIOI B.!I!&m!tI E!m!B BIt IQI!L 2!I:EB ADJUSTNENT
2111 10110P 0... PI8nI DIp'
(132.107111)(121.8I1U711 (10,225,137)(10,225,137)
2121 (8,032.-)(7,514,1113)(517,7116)(517,7111)
2SZI G-DOU (15,536,102)(14,534,1211)001,4112)(1,001.41121
2SZI (211,190,784)(27,121,172)(1.8811,712)2,245 (1,.,541)
...
CUST (1,222,715)(5.171.2118)(243,4117)(243,4117)
2SZI PrO (IIUI3,575)(1108,3111,103)(5,344,171)(5,344,67t)
2121 (141,1113)(802,477)(45,705)(45,705)
2IZ7 G-OGU DGU
2SZI DEU
CHO SSGCT (2.0113)(1,124)(131)(131)
G-8O 88OCH (2.489,410)(2.3411,141)(150,142)(150
2111 817.21 (2113,7D2,5311)(264,304.1181)(19,397,11082)2.245 (19,395,
2D2
1011W'PI8nI DIp'.
DEU
2IZ7 (1511,6711,527)(1474119,113)(11,1l1li.114)(11.1.,914
BI7.(1511,1711,527)(147,613)(11,1..114)(11,1..114)
1011W't.8 C8*8
...
0.-
2IMI (1511,6711,527)(147.4119,613)(11,1811,914)11,1l1li,814
21M2
10111310 Meum D8pr . CIpII8I
21M PrO
2IM7 CIpII8I
10111-Meum D8pr . CIpII8I
2111
21M
CIpII8I
TOTAL GENERAL PtNIT ACCUII DEPR (442,J811141 (411,7M,811 (30'-'7111 2,241 (30,114,"11)
Surmwy 0... by
(132.107.111)(121.U78)(10,225,137)(10,225,137)
OOP
DOU
2117 (159,321,7118)(1411,082.090)(11,234,119)(11,234,118)
(89.1113,575)(1108,3111,803)(5,344,171)(5,344,171)
(1,222,771)(5,971,218)(243,4117)(2434117)
(52,551.335)(49171,275)(3.3l1li,0lIO)2,245 (3,3115,1115)
2171 DEU
2172 SSOCT (2.0113)(1,124)(131)(131)
2171 8SOCH (2.488,410)(2.3411,1148)(150,142)(150,11082)
217.CIpII8I
2171 TaIII 0..11 eop-.by (442.381064)(411,794,309)(30,586,756)2.245 (3O,5IM,510)
2ITI
TOTAL ACCUII IIEPR. PtNIT IN 8EfMCE B17.22 (5,159,110)(4,U3,M1.1It)(321,117"1)113.821 (UI,7I3,1II)
):. ~
c... :EJc: m
c::-tm3:zm c:
IDAHO REVISED PROTOCOL Page Total
Revenue Adjustments (Tab 3)
TOTAL
Revenue Rock River
Weather Normalizi'lg Warranty Inccme Removal of USBRlUKRB SpecIal Revenue
Total Normalized NormaHzation Adjustments Reversal System Balancing Revenues Reclassification
Operating Revenues:
2 General Business Revenues 69,855,599 (271,967)35,384,210 34,743,356
3 Interdepartmental
4 SpecIal Sales
5 Other Operating Revenues (447,620)(6,413)(409,507)
Total Operating Revenues 69,407 979 (271,967)35,384,210 (6,413)(409,507)34.743,356
Operating Expenses:
9 Steam Production
1 0 Nuclear Production
11 Hydro Production 606,791 606,791
12 Other POMII' Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
TotalO&M Expenses 606,791 606,791
20 DeprecIation
21 Amortization
22 Taxes Other Than Income
23 lnoome Taxes: Federal 22,987,165 (90,867)11,822,218 (2,143)(136,820)(202,735)11,808,103
State 123,574 (12,347)606,443 (291)(18,592)(27,548)577,348
25 Deferred Inccme Taxes
28 Investment Tax CnKIt Adj.
27 Mise ReV81'1U8 & Expense
Total Operating Expenses:26,717,530 (103,214)13,428,662 (2,434)(155,412)376,507 13,185,451
Operating Rev For Return:42,890,450 (168,753)21,955,549 ~3,979)(254,095)(376,507)21,557,905
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Mise Defemtd Debits
36 EIec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 F ueI Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Mise Rate Base
Total Electric Plant:
Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv For Canst
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:
Total Rate Base:
60 Estimated ROE impad 22.780%-0.090%11.716%-0.002%-0.136%-0.201%11.504%
64 TAX CALCULATION:
66 Operating Revenue 68,801,189 (271,967)35,384,210 (6,413)(409,507)(606,791)34,743,356
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule .M. Additions
71 Schedule .M. Deductions
72 Income Before Tax 68.801,189 (271,967)35,384,210 (6,413)(409,507)(606,791)34,743,356
74 State Income Taxes 123,574 (12,347)606,443 (291)(18,592)(27,548)577,348
76 Taxable Income 85,671,615 259,620 33,771,767 (6,122)390,915 579,242 33,166,007
78 Federal Income Taxes 22,987,165 (90,667)11,822,218 (2,143)(136.820)~202,735)11,808,103
IDAHO REVISEO PROTOCOL
Revenue Adjustments (Tab 3)
TOTAL
Operating RevrnJes:
2 General Business Revenues
3 Interdepartmental
4 SpecIal Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production
1 0 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 TransmisSion
14 Distribution
15 Cus tomer Acoounting
16 Customer Service & Info
17 Sales
18 Administrative & General19 Total O&M Expenses
20 OepreciatiOn
21 Amortization
22 Taxes QtherThan Income
23 Income Taxes: Federal24 State
25 Defemld Income Taxes
26 Investment Tax Credit
27 Mise 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 MIse Deferred Debits
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 WorkIng(;apital
42 Weatherization l.cens
43 Mise Rate Base44 Total Electric Plant
46 DeductIons :
47 Accum PlOY For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer AftoI For CO'1st
52 Customer Service 0ep0sIts
53 Miscelaneous Oeductions
55 TotaIOeductions:
57 Total Rate Base:
60 Estimated ROE impad
64 TAX CALCULATION:
68 Operating Revenue
67 Other DeductiOnS
68 Interest (AFUDC)
69 Interest
70 Schedule .M. Additions
71 Schedule "M" Deductions
72 Income Before Tax
74 State Income Taxes
76 Taxable Income
78 federal Income Taxes
Page 3.1 Total
UtIle Moutain
(31,700)
(31.700)
(10,591)
(1,439)
(12,031)
(19,670)
.(1.010%000%000%000%000%0 . 000%000%
(31,700)
(31,700)
(1,439)
(30,261)
(10,591)
PacifiCorp
Idaho Results of Operations March 2004
Weather Normalization
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR ALLOCATED REF#
Adjustment to Income:
Residential 440 (181.866)Situs (181,866)
Commercial 442 (90.1()1)Situs t90,101)
Total (271.967t (271,967t
Description of Adjustment:
This adjustment normalizes revenues in the base year by comparing actual loads to temperature normalized loads. Weather
normalization reflects weather or temperature patterns which were measurably different than normal, as defined by using 30-
year historical studies by the National Oceanic & Atmospheric Administration. Only residential and rommercial sales are
considered weather sensitive. Industrial sales are more sensitive to specific economic factors. This revenue adjustment
corresponds with temperature adjustments made to system peak, energy loads and net power costs.
Bo
o
k
e
d
Re
v
e
n
u
e
Re
s
i
d
e
n
t
i
a
l
Co
m
m
e
r
c
i
a
l
In
d
Q
s
t
r
i
a
l
~u
b
l
i
c

S
t

&

H
w
y
Nu

W
e
s
t
Mo
n
s
a
n
t
o
-
F
i
n
n
Mo
n
s
a
n
t
o
-
N
o
n

F
i
n
n
Mo
n
s
a
n
t
o

C
u
r
t
a
i
l
e
d
Mo
n
s
a
n
t
o

N

o
n
n
a
l
i
z
e
d
To
t
a
l

I
d
a
h
o
$2
4
38
1
$2
1
35
5
89
1
$2
7
1
09
3
25
6
$4
0
00
8
$4
2
26
4
$1
2
8
25
5
So
u
r
c
e

Fo
r
m
u
l
a
30
5
F
Ta
b
l
e

1

R
e
v
e
n
u
e
Ut
a
h

P
o
w
e
r

&

L
i
g
h
t

C
o
m
p
a
n
y
St
a
t
e

o
f

I
d
a
h
o
Su
m
m
a
r
y

o
f

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
s
12

M
o
n
t
h
s

E
n
d
i
n
g

M
a
r
c
h

2
0
0
4
(i
n

$
O
O
O
'
To
t
a
l
Ty
p
e

Ad
j
u
s
t
m
e
n
t
s
22
,
25
6
$3
,
09
5
$9
,
24
4
..
-
.
.
.
.
.
.
.
.
-
$2
3
($
8
2
)
,
$1
3
$4
1
$5
8
8
'"
"
"
-
-
$6
4
2
$3
5
,
17
8
B+
C
To
t
a
l
Ty
p
e

1
Ad
j
u
s
t
e
d
Re
v
e
n
u
e
~4
(
)
,
63
7
$2
4
45
0
13
5
$2
9
3
01
2
27
0
04
9
$5
8
8
$4
2
90
6
51
6
3
43
3
A+
D
To
t
a
l
Ad
j
u
s
t
e
d
Re
v
e
n
u
e
"'
-
$4
6
,
63
7
$2
4
45
0
45
,
13
5
52
9
3
01
2
27
0
$4
0
,
04
9
55
8
8
54
2
90
6
$1
6
3
43
3
No
r
m
a
l
i
z
i
n
g

Te
r
h
p
e
r
a
t
'
U
f
e
Ad
j
u
s
t
m
e
n
t
s

I

No
n
n
a
l
i
z
a
t
i
O
f
i
$2
2
43
8
$3
,
18
5
24
4
$2
3
$8
2
$1
3
$4
1
55
8
8
$6
4
2
$3
5
,
45
0
Ta
b
l
e

3
Cu
s
t
o
m
e
r
In
f
o
.
Se
r
v
i
c
e
s
To
t
a
l

To
t
a
l
Ty
p
e

2

Ty
p
e

3
Ad
j
u
s
t
m
e
n
t
s
)
A
d
j
u
s
t
m
e
n
t
s
..
.
.
.
.
--
-
.
Ta
b
l
e

3
Ta
b
l
e

3
E+
F
+
G
1.

I
n
c
l
u
d
e
s

n
o
n
n
a
l
i
z
a
t
i
o
n

o
f

s
p
e
c
i
a
l

c
o
n
t
r
a
c
t

r
e
v
e
n
u
e
s
,

t
h
e

r
e
m
o
v
a
l

o
f

B
P

A

c
r
e
d
i
t
,

m
e
r
g
e
r

c
r
e
d
i
t
,

RM
A
,

B
l
u
e

S
k
y

r
e
v
e
n
u
e
s

a
n
d

t
h
e

r
e
m
o
v
a
l

o
f

o
n
e

t
i
m
e

c
h
a
n
g
e

i
n

u
n
b
i
l
l
e
d

r
e
v
e
n
u
e

d
u
e

t
o
me
t
h
o
d
o
l
o
g
y

c
h
a
n
g
e
.
2.

I
n
c
l
u
d
e
s

l
n
i
g
a
t
i
o
n
.
3.

N
o

c
h
a
n
g
e
s

i
n

r
a
t
e
s

d
u
r
i
n
g

t
h
e

t
e
s
t

p
e
r
i
o
d
.
4.

N
o

p
r
o
f
o
n
n
a

p
r
i
c
e

c
h
a
n
g
e
s

i
s

c
u
r
r
e
n
t
l
y

s
c
h
e
d
u
l
e
d
.
S.
Fi
n
n

p
o
r
t
i
o
n

o
f

M
o
n
s
a
n
t
o

r
e
v
e
n
u
e
s

a
r
e

t
r
e
a
t
e
d

a
s

S
i
t
u
s
.
6.

N
o
n

F
i
n
n

p
o
r
t
i
o
n

o
f

M
o
n
s
a
n
t
o

r
e
v
e
n
u
e
s

a
r
e

t
r
e
a
t
e
d

a
s

s
y
s
t
e
m

a
l
l
o
c
a
t
e
d
,
7.

C
u
r
t
a
i
l
e
d

L
o
a
d

i
s

a
d
d
e
d

b
a
c
k

t
o

M
o
n
s
a
n
t
o
s l
o
a
d
.
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Regulatory Treatment:
440
No Booked Entries
442
3. , , d-.
181 866Idaho 90,101
Total 181 866 101
PacifiCorp
Idaho Results of Operations March 2004
Revenue Normalizing Adjustments
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Income:
Residential 440 19,570,208 Situs 19,570,208
Commercial 442 818,289 Situs 818,289
Industrial 442 13,493,616 Situs 13,493,616
Situs Contracts 442 560,349 Situs 560,349
Total Com & INO 15,872,254 15,872,254
Public St.& Hwy 444 (58,251)Situs (58,251)
Total 35,384,210 35,384.210
Description of Adjustment:
This adjustment normalizes the base year revenues by removing out of period adjustments. It also removes the
impact of the BPA and Merger Credit, Blue Sky. and the one time process change of the calculation of unbilled
revenues is also reflected.
Ta
b
l
e

1

R
e
v
e
n
u
e
Ut
a
h

P
o
w
e
r

&

L
i
g
h
t

C
o
m
p
a
n
y
St
a
t
e

o
f

I
d
a
h
o
Su
m
m
a
r
y

o
f

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
s
t
2

Mo
n
t
h
s

E
n
d
i
n
g

M
a
r
c
h

2
0
0
4
(i
n

5
0
0
0
'
"
,
Bo
o
k
e
d

r
Nb
~
a
t
iZ
i
p
$

Te
m
p
e
r
a
t
u
r
e
Re
v
e
n
u
e

r
1
d
j
~
S
t
l
t
1
~
~
,
N
o
r
m
a
l
i
z
a
t
i
o
n
$2
4
38
1
si
~
:
;
S
7(
)
$2
1
35
5

"
$
t
~
8l
8
$3
5
89
1

.
.
:
:
:
:.
.
;
:
.
.,
:
S
J
3
~
4
9
4
$2
7
1
$4

0
9
3
$8
~
:

"
25
6
:"
,
;.,
;,
,
st
t
$4
0
,
00
S

~
"
):
i
.
'
:l
,
,
s4
1
'
; ,
" "
...
"
'
'
:
'
, ,

,

.
.
...
.
"
""
,
i"
;
'
:./
:
:
,
'
:;
'
""

'
,
'
$4
2
!,"
/"
'
;
,
,
,
' ;
1
1
:
"
'
,
4

U
i
:
~':
i
:
:
:
.
,j;
51
2
8
,
25
~
li
l
:
;
:
:~
3
~
,
~~
$
~
,
Re
s
i
d
e
n
t
i
a
l
Co
m
m
e
r
c
i
In
d
u
s
t
r
i
a
e
Pu
b
l
i
c

S
t

&

H
W
y
Nu

W
e
s
t
Mo
n
s
a
n
t
o
-
F
i
r
m
Mo
n
s
a
n
t
o
-
N
o
n

F
i
n
n
Mo
n
s
a
n
t
o

C
u
r
t
a
i
l
e
d

7
Mo
n
s
a
n
t
o

N
o
r
m
a
l
i
z
e
d
To
t
a
l

I
d
a
h
o
So
u
r
c
e

Fo
r
m
u
l
a
30
5
F
Ta
b
l
e

3
($
1
8
2
l
(5
9
0
)
"'"
-
--
-
($
2
7
2
)
Cu
s
t
o
m
e
r
In
f
o
.
Se
r
v
i
c
e
s
To
t
a
l
Ty
p
e

1
Ad
j

u
s
t
m
e
n
t
s
38
8
72
:
8
51
3
49
4
..
.
.
.
.
.
.
Ji
l
l
(5
8
2
$1
3
$4
1
$5
8
8
--
-
-
56
4
2
53
5
,
11
2
B+
C
To
t
a
l
Ty
p
e

1
Ad
j
u
s
t
e
d
ev
e
n
u
e
54
3
,
76
9
52
3
08
4
9J
8
4
52
1
2
01
2
$2
,
27
0
04
9
55
8
8
54
2
,
90
6
51
6
3
,
36
7
A+
D
To
t
a
l

To
t
a
l
Ty
p
e

2

Ty
p
e

3
Ad
j
u
s
t
m
e
n
t
s
Ad
j
u
s
t
m
e
n
t
s

4
Ta
b
l
e

3
...
.
.
.
Ta
b
l
e

3
To
t
a
l
Ad
j
u
s
t
e
d
Re
v
e
n
u
e
-'
-
$4
3
,
76
9
52
3
08
4
4~
,
38
4
52
1
2
01
2
52
,
27
0
5~
8
8
$4
2
,
90
6
51
6
3
,
36
7
E+
F
+
G
I.

I
n
c
l
u
d
e
s

n
o
r
m
a
l
i
z
a
t
i
o
n

o
f

s
p
e
c
i
a
l

c
o
n
t
r
a
c
t

r
e
v
e
n
u
e
s
,

n
o
r
m
a
l
i
z
a
t
i
o
n

o
f

R
M
A

r
e
v
e
n
u
e
s
,

t
h
e

r
e
m
o
v
a
l

o
f

B
P

A
c
r
e
d
i
t
,

m
e
r
g
e
r

c
r
e
d
i
t
,

B
l
u
e

S
k
y

r
e
v
e
n
u
e
s

a
n
d

t
h
e

r
e
m
o
v
a
l

o
f

o
n
e

t
i
m
e

c
h
a
n
g
e

i
n
un
b
i
l
l
e
d

r
e
v
e
n
u
e

d
u
e

t
o

m
e
t
h
o
d
o
l
o
g
y

c
h
a
n
g
e
.
2.
I
n
c
l
u
d
e
s

I
r
r
i
g
a
t
i
o
n
,
3.

N
o

c
h
a
n
g
e
s

i
n

r
a
t
e
s

d
u
r
i
n
g

t
h
e

t
e
s
t

p
e
r
i
o
d
.
4,
N
o

p
r
o
f
o
n
n
a

p
r
i
c
e

c
h
a
n
g
e
s

i
s

c
u
r
r
e
n
t
l
y

s
c
h
e
d
u
l
e
d
.
S.

F
i
n
n

p
o
r
t
i
o
n

o
f

M
o
n
s
a
n
t
o

r
e
v
e
n
u
e
s

a
r
e

t
r
e
a
t
e
d

a
s

S
i
t
u
s
.
6.

N
o
t
l
F
i
n
n

p
o
r
t
i
o
n

o
f

M
o
n
s
a
n
t
o

r
e
v
e
n
u
e
s

a
r
e

t
r
e
a
t
e
d

a
s

s
y
s
t
e
m

a
l
l
o
c
a
t
e
d
.
7,

C
u
r
t
a
i
l
e
d

L
o
a
d

i
s

a
d
d
e
d

b
a
c
k

t
o

M
o
n
s
a
n
t
o
s l
o
a
d
,
\J
J
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Regulatory Treatment: Idaho
440
19,570,208
No Booked Entries
Total 19,570,208
442
818,289
13,493,616
560,349
872,254
:1-
Ty~1
444
58,251
58,251
PacifiCorp
Idaho Results of Operations March 2004
Rock River Warranty Income Reversal
PAGE
ACCOUNT Tvoe
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Income:
Other Electric Revenue 456 (99,482)4462%(6,413)
Description of Adjustment:
As part of the warranty provision within the Rock River wind turbine contracts, the manufacturer was to pay PacifiCorp a
penalty if the turbines failed to achieve the contracted level of capacity. Because some of the turbines did fail to meet the
contracted capacity, the manufacturer made two payments to PacifiCorp. The second payment, which was within the test
period (August 2003), was in the amount of $99,482. This adjustment removes this non-recurring settlement from base
year results.
3 .
~. \
~ r~5;;"f:;~J;ri1T'"--
"~~,.,.
7'.7~
. . .~~~~~~ ...... . "'.""..... .... ....... ...""" .. ... ... ............. """""-. ...... .... .....-"..-.. ....-.....---...... .. ............... ..." ..
IIiJ Document OVeIYiew. Display
~, -;-
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Account 456 Other Revenue
99.482
99,482
ReGulatory Treatment:
Account 456 Other RevenueBalance From Above 99 482
99,482
PacifiCorp
Idaho Results of Operations March 2004
Removal of System Balancing
PAGE
FACTOR FACTOR %
IDAHO
ALLOCATED REF#ACCOUNT Twe
TOTAL
COMPANY
Adjustment to Revenue:
Other Electric Revenue 456 (6,352.722) SG 4462%(409,507)
Description of Adjustment:
The Company models the normalized wholesale sales and purchase activities in the net power cost calculations. This
adjustment removes system balancing activities from the base year that were incorrectly recorded to account 456 to avoid a
double count of these sales.
,. 4 "
SAF!
:,-~'"
~i .- ~~.-.-, ~~,
Ln, E,
j~
..;:0,0 En
" "
nn,J,. ~m ,-,r, I ,
,.--' .~~
3fl~
~)~
~~B ~t~?;
~';;;~'
2i2 id:2-~2~,
,:j,:~'~~'' ".. , """"",--,,---_._.,~,-"---'' """"':--~---
r;;:a~ ,,-':Oit.orr..1tIJl~J;I , ,t1!'inPili'fi::r'
;~, ~,
;II!'Q~X.: '-:--*i'W" :..!:I-- " .'QP'Yi."
.. .;',;,' "
K:;, "
'-'-,,'" .-"""~' ~
-.;'I,~",,;iift:~ .' iiIi;;".l"
1.9Q""
, ,
.YII~.a.' '1SZI;~t!!I'."i~..
...."""-;,~~;,---..."...' , "..,'" ,..' ,
'" i~~~~ _..,
~~
.e:
--,._-- ----".., -,"=",,--,"', --,----,--,---
'-\'
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000- PacifiCorp Electric
Booked Entries:
Account 456 Other Revenue
352 722
352,722
ReGulatory Treatment:
Account 456 Other RevenueBalance From Above 6,352,722
352,722
PacifiCorp
Idaho Results of Operations March 2004
USBRlUKRB Revenues
PAGE
TOTAL IDAHO
ACCOUNT Twe COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Income:
California Discount 442 686,500 Situs
Oregon Discount 442 726,706 Situs
9,413,206
Adjustment to Expense:
California Discount 539 686,500 SG-4462%173,176
Oregon Discount 539 726,706 SG-4462%433,614
413,206 606,791
Description of Adjustment:
Under contract with PacifiCorp, the U.S. Bureau of Reclamation (USBR) and the Klamath Basin Water Users' Protective
Association (UKRB) receive a reduced price compared to fully tariffed customers in exchange for water rights. This
adjustment treats the discount as a cost of PacifiCorp s entire hydro system rather than a state specific cost so that the costs
and benefits are appropriately matched.
12

Mo
n
t
h
s

E
n
d
e
d

M
a
r
c
h

2
0
0
4

C
a
l
i
f
o
r
n
i
a

U
S
S
R
/
U
K
R
a

D
i
s
c
o
u
n
t

Ca
l
c
u
l
a
t
i
o
n
Ca
l
i
f
o
r
n
i
a

U
S
B
R
I
U
K
R
B

R
e
v
e
n
u
e
s
Ra
t
e

C
o
d
e
US
B
R
I
U
K
R
B
No
.

o
f

Av
e
r
a
g
e

R
a
t
e
De
s
c
r
i
pt
i
o
n

Cu
s
t
o
m
e
r
s

Re
v
~
n
u
e

kW
h

Mi
l
l
s
!

k
W
~)

(1
)
/
(
2
)
Co
m
p
a
r
a
b
l
e
Co
m
p
a
r
a
b
l
e

A
v
e
r
a
g
e

Ra
t
e

C
o
m
p
a
r
a
b
l
e
Sc
h
e
d
u
l
e

M
ill
s

kW
h

Re
v
e
n
u
e
s
(4
)

(5
)
(2
)
*
(4
)
To
t
a
l
Ca
l
i
f
o
r
n
i
a
Di
s
c
o
u
n
t
(8
)
(5
)
-
(
1
)
06
U
S
B
R
0
3
3
T

C
A

K
l
a
m
a
t
h

Ba
s
i
n

I
r
r
.

C
o
n
t
r
a
c
t
s

(
U
S
B
R
)

40

$
3
8
,
85
7

1
0
,
45
1
09
5

3
.
71
8

0
6
A
P
S
V
O
0
2
0

8
0
.
52
3

.
$8
4
1
,
55
4

$
8
0
2
,
69
7
06
U
K
R
B
O
0
4
0

C
A

K
l
a
m
a
t
h

B
a
s
i
n

I
r
r
.

O
n

P
r
o
j
e
c
t

la
n
d

59
3

$
1
~
1
66
9

2
5
27
8
14
1

6
.
00
0

0
6
A
P
S
V
O
0
2
0

8
0
.
52
3

$
2
,
03
5
,
47
2

$
1
88
3
,
80
3
To
t
a
l

63
3

$
1
9
0
,
52
6

3
5
72
9
23
6

5
.
33
3

0
6
A
P
S
V
O
0
2
0

8
0
.
52
3

$
2
87
7
,
02
6

1$
2
.
68
6
.
50
0

I
Ra
t
e

C
o
d
e
.
A
c
t
u
a
l

Ad
j
u
s
t
e
d
Co
m
p
a
r
a
b
l
e

12
/
0
3

Co
m
p
a
r
a
b
l
e
Av
e
r
a
g
e

R
a
t
e

Pr
i
c
e

Av
e
r
a
g
e

R
a
t
e
De
s
c
r
ip
t
i
o
n

Re
v
e
n
u
e

kW
h

Mil
l
s

kW
h

Ch
a
n
g
e

Mi
l
l
s

/

k
W
h
(1
)

(2
)

(3
)

(4
)

(5
)
(1
)
/
(
3
)

Ca
l
i
f
o
r
n
i
a

C
o
m
p
a
r
a
b
l
e

I
r
r
i
g
a
t
i
o
n

R
e
v
e
n
u
e
s
06
A
P
S
V
O
0
2
0

Ca
l
i
f
o
r
n
i
a

A
g
r
i
c
u
l
t
u
r
a
l

P
u
m
p
i
n
g

S
e
r
v
i
c
e
30
6
,
52
1

5
7
22
8
,
05
4
75
.
25
2
14
%
80
.
52
3
...
12

Mo
n
t
h
s

E
n
d
e
d

M
a
r
c
h

2
0
0
4

O
r
e
g
o
n

US
S
R
/
U
K
R
a

D
i
s
c
o
u
n
t

C
a
l
c
u
l
a
t
i
o
n
Or
e
g
o
n

U
S
S
R
/
U
K
R
a

R
e
v
e
n
u
e
s
US
B
R
I
U
K
R
B
Co
m
p
a
r
a
b
l
e
To
t
a
l
No
.

o
f
Av
e
r
a
g
e

R
a
t
e
Co
m
p
a
r
a
b
l
e
Av
e
r
a
g
e

R
a
t
e

C
o
m
p
a
r
a
b
l
e
Or
e
g
o
n
Ra
t
e

C
o
d
e
De
s
c
r
i
ti
o
n
Cu
s
t
o
m
e
r
s
Re
v
e
n
u
e
KW
h
Mil
l
s

KW
h
Sc
h
e
d
u
l
e
Mil
l
s

KW
h
Re
v
e
n
u
e
s
Di
s
c
o
u
n
t
(1
)
(2
)
(3
)
(4
)
(5
)
(8
)
(1
)
'
(
2
)
(2
)
.
(4
)
(5
)
.
(
1
)
01

U
K
R
B
O
0
3
5
OR

K
l
a
m
a
t
h

B
a
s
i
n

I
r
r
.
,
O
f
f

P
r
o
j
e
c
t

L
a
n
d
68
2
$3
8
7
79
1
70
5
,
12
6
50
0

0
1

AP
S
V
O
0
4
1

70
.
62
0
$3
,
65
1
,
41
6
$3
,
26
3
,
62
5
01

U
K
R
B
O
0
4
0
OR

K
l
a
m
a
t
h

B
a
s
i
n

I
r
r
"

O
n

P
r
o
j
e
c
t

L
a
n
d
13
5
8
$3
0
1
82
2
30
3
,
78
0
00
0

0
1

AP
S
V
O
0
4
1

70
.
62
0
$3
,
55
2
,
45
3
$3
,
25
0
,
63
1
01

U
S
B
R
3
3
T
X
OR

K
l
a
m
a
t
h

B
a
s
i
n

I
r
r
"

T
i
m
e
-
o
f
-
Us
e
,

U
S
S
R
$1
1
78
2
17
5
,
19
2
71
1
01

A
P
S
V
O
0
4
1

70
.
62
0
$2
2
4
23
2
$2
1
2
,
45
0
42
8
,
10
1

72
S
70
S

To
t
a
l
05
0
$7
0
1
39
5
10
5
,
18
4
09
8
66
8
70
.
62
0
Co
m
p
a
r
a
b
l
e

O
r
e
g
o
n

I
r
r
i
g
a
t
i
o
n

R
e
v
e
n
u
e
s
Co
m
p
a
r
a
b
l
e
Av
e
r
a
g
e

R
a
t
e
Ra
t
e

C
o
d
e
De
s
c
r
i
ti
o
n
Re
v
e
n
u
e
KW
h
Mil
l
s

KW
h
(1
)
(2
)
(3
)
(1
)
'
(
3
)
01

A
P
S
V
O
0
4
1

OR

A
g
r
i
c
u
l
t
u
r
a
l

P
u
m
p
i
n
g

S
e
r
v
i
c
e
$8
,
77
2
,
22
1
12
4
21
6
,
79
3
70
.
62
0
\S
'
.
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 - PacifiCorp Electric
Booked Entries:
No booked Entires
ReQulatCJIY _T'~..tmel1t:
Adjustment to 442
Adjustment to 539
California
Oregon
California
Oregon
Total Company
Account 442 ( Commercial & Industrial Sales
686,500
726 706
California
Oregon
Total 9,413 206
Idaho
Account 4421 Commercial & Industrial Sale
Total 0 ~
Total
726,706
413,206
California 173,176
Oregon 433,614
Total 606,790 .
686,500
PacifiCorp
Idaho Results of Operations March 2004
Special Revenue Reclassification
PAGE
TOTAL IDAHO
ACCOUNT Im!COMPANY FACTOR FACTOR %ALLOCATED
Adjustment to Expense:
Commercial and Industrial Sales 442 (106,661,755)0513%(7,521,050)
Commercial and Industrial Sales 442 42,264,406 Situs 42,264,406
54,385,104 Situs
10,012,245 WYE Situs
743,356
Description of Adjustment:
This adjustment to base year revenues reverses the system allocation of special contract revenues and assigns those
revenues to their home state. PITA Modified Accord agreement specified that any non-tariff based contracts entered into
after January 1, 1997 would receive revenue credit treatment. The Revised Protocol methodology developed by the Multi
State Process specified that these special contracts would be direct assigned to their home state. This means that the load
associated with each of these contracts is included in its home state load for development of the allocation factors with the
revenues being retained by their home state
Ut
a
h
.

Al
l

O
t
h
e
r

S
t
a
t
e
s
Co
m
m
e
r
c
i
a
l

a
n
d

In
d
u
s
t
r
i
a
l

S
a
l
e
s
Cu
s
t
o
m
e
r

St
a
t
e

S
y
s
t
e
m

Al
l
o
c
a
t
e
d

Si
t
u
s

A
I
J
o
c
a
t
e
d

Sp
e
c
i
a
l

C
o
n
t
r
a
c
t

A
m
o
u
n
t
II

UT

(
2
0
,
90
2
,
41
2
)

(
2
0
,
90
2
,
41
2
)
UT

(
1
7
,
42
2
,
35
6
)

(
1
7
,
42
2
,
35
6
)
WY
E

(
1
0
01
2
,
24
5
)

(
1
0
,
01
2
,
24
5
)
ID

(
4
2
,
26
4
40
6
)

(
4
2
,
26
4
,
40
6
)
UT

(
1
~
,
06
0
,
33
7
)

(
1
6
,
06
0
,
33
7
t
To
t
a
l

(
1
0
6
,
66
1
,
75
5
)

(
1
0
6
,
66
1
,
75
5
)
Ut
a
h
Or
e
g
o
n
Id
a
h
o
Wa
s
h
i
n
g
t
o
n
Wy
o
m
i
n
g

E
a
s
t
Wy
o
m
i
n
g

W
e
s
t
ys
t
e
m

T
o
t
a
l

Si
t
u
s

T
o
t
a
l

(5
4
38
5
,
10
4
)
(4
2
,
26
4
,
40
6
)
(1
0
,
01
2
,
24
5
)
To
t
a
l
s
-
C
l
0
6
,
66
1
,
75
5
t
--
-
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
No booked entries
Reaulatorv Treatment:Total Company Idaho
d--
Account 442
106 661 755
Account 442
521 050
106 661 755 264 406
743,356
PacifiCorp
Idaho Results of Operations March 2004
Little Moutain
ACCOUNT Im!
Adjustment to Revenue:
Other Electric Revenue 456
Adjustment Detail
2002 Updated Steam Sales
2003 Updated Steam Sales
Total
Description of Adjustment:
TOTAL
COMPANY
(449,565)
FACTOR FACTOR %
PA'GE
IDAHO
ALLOCATED
(31,700)
REF#
Below
221,294
(670,859)
(449,565)
0513%
This adjustment removes excess revenue related to Little Mountain steam sales from months outside the test period.
March 2004 revnues from FY 2002 and FY 2003 were booked as a result of not properly updating the gas prices as
specified in the current contract. This adjustment removes the revnues from the prior periods.
...
cL€)!F'(~i !iJ;\
~;;
~fj,i~l0'~J~y,1mii~!j~U'tJiID~t!!";ii;ml~J::fJil,;r~J:0~~8P~(:,
, '. ,, ", ': ':' , '
Doc. Number 18a881996 Company code
Doc. date 83/1712994 Posting date
Doc, currency USD
Doc. head.text RE~ L MTNFUEL EXP
1S99
93/17/2894
Fi seal year
Peri od
2994
j~ijijlE1:ti:' Hi:i(1)IFfL~JJiJ~;
~"
;i5i:t:i 15fiN;IJtIiGJi,
' """.':" :"
tt:Jl:ij;,
59 515299 Natural Gas Consulld-8888819684 221 294.94-
361 ge9 Steam Sales 2894831 7 ' 221 294 .
49 515289 Natural Gas Consumd -8888818684 678 859.
59 361899 Steam Sales 28849317 678 . 859 .87 -
49 51 5298 Natural Gas Consulld -ee88818684 332 . 814 . 46
III 58 361999 Steam Sales 29948317 332 814 . 46-
" "....,..-,....., ....,... ... . "" ,.,-~-",
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Entries
Booked Entries:
Total
Reaulatorv Treatment
Balance From Above
Total
All States
Account # 456 - OER
950.005
950.005
Account # 456 - OER
950.005
449,565
500,440