20050118Weston Exhibit 9 Part II.pdf

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IDAHO REVISED PROTOCOL Page 4.0 ToCaI
O&M AdjustmenlS (Tab 4)
TOTAL
International Deferred
Uncollectible Blue Sky Program Miscellaneous Assignee DSM liability Customer Generation Asset
Total Nonnalized Expense Costs General Expenses Adjustment W rite Off Guarantee Write-off nIITIOVal
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production 870,103
10 Nuclear Production
11 Hydro Production 141 556
1201her Power Supply 347,579 (274 064)
13 Transmission 142,131
14 Distribution 710,169 (24,584)
15 CUstomer Accounting 257,057 (16,630)
16 CUstomer Service & Info 49,446 (2,276)
17 Sales
18 Administrative & General 357,548 (28,726)(29,661)(136,976)119,189
Total O&M Expenses 875,589 (16,630)(28 726)(29,661)(161,560)119,189 (2,275)(274,064)
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal (1,294,873)556 598 910 53,979 (39,822)760 568
State (175,952)755 304 347 335 (5,411)103 12,443
26 Deferred Income Taxes
26 Investment Tax Credit
27 Mise Revenue & Expense
Total Operating Expenses:404,764 (10,318)(17,824)(18,405)(100,246)73,956 (1,412)(170,054)
Operating Rev For Retum:(2,404,764)10,318 824 18,405 100,246 (73,958)412 170,054
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Msc Deferred DebIts
36 EIec Plant Acq Adj
37 Nuclear Fuel
38 PrepaymenlS
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Msc Rale Base
Total Electric Plant:
Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Def Inc:ome Tax
50 Unamortized ITC
51 CUstomer AIJy For Const
52 CUstomer Service Deposits
53 MsceIIaneous Deductions
Total Deductions:
Total Rale Base:
60 Estimated ROE impact 283%006%010%010%053%-0.039%001%091%
64 TAX CALCULATION:
66 Operating Revenue (3,875,589)16,630 28,726 29,661 161,560 (119,189)2,275 274,064
67 0Iher Deductions
68 InlenlSl (AFUDC)
69 Interest
70 Schedule.,., Additions
71 Schedule oM" Deductions
72 Income Before Tax (3,876,589)16,630 28,726 29,661 161,560 (119,189)2,275 274,064
74 State Income Taxes (175,952)755 304 347 335 (5,411)103 12,443
76 Taxable Income (3,699,637)15,875 27,422 28,315 154.225 (113,778)172 261,621
78 Federal Income Taxes 294,873)556 598 910 53,979 (39,822)760 91,588
IDAHO REVISED PROTOCOL Page 4.1 Total
O&M Adjustments (Tab 4)
TOTAl
Remove
Settlement
Termination of General Wage General Wage
Sale of California Direct Access General Wage General Wage Increase -Increase-ScottiSh POW8I'
Service Territory Cost Removal Regulatory Asset Increase page 1 Increase -page 2 Proforma 1 Proforma Cross Charge
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production 68,074 802,029
10 Nuclear Production
11 Hydro Production 075 130,481
12 Other Power Supply 27,481 323,774
13 Transmission 11,120 131,011
14 Distribution 47,921 564 564,589 112,679
15 Customer Accounting 574)21,927 258,333
16 CuaIDmer Service & Info 046 47,674
17 Sales
18 AdminIstrative & General (98,353)275,782 58,628 690,743 933,312
Total O&M Expenses (98,353)(6,574)275,782 165,671 94,166 951,884 109,429 933,312
20 DeprecIation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Fedelal 32,861 196 (92,142)(55,352)(31,462)(652,144)(370,671)~311,829)
S1a1e 465 296 (12,521)(7,521)(4,275)(68,616)(50,368)(42,372)
25 Deferred Income Taxes
26 Investment Tax CredIt
27 Mise Revenue & Expense
Total Operating Expenses:(61,027)(4,079)171,120 102,797 58,429 1,211,124 668,390 579,111
Operating Rev For Retum:61,027 079 (171,120)(102,797)1,211,124 (668,390)(579,111
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Msc DefemKI Debits
36 EIec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel 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 AIJy For Conat
52 Customer Service DeposiI&
53 MsceIIaneous Deduclions
Total Deductions:
Total Rate Base:
80 Estimated ROE impad 033%002%-0.091%-0.055%-0.031%-0.646%-0.367%-0.309%
64 TAX CAlCULATION:
66 Operating Revenue 98,353 574 (275,782)(165,671)(94,166)(1,951,884)(1,109,429)(933,312)
67 Other Deductions
68 Interest (AFUDC)
89 Interest
70 Schedule.,., Additions
71 Schedule"" Deductions
72 Income Before Tax 98,353 574 (275,782)(165,671)(94,166)(1,951,884)(1,109,429)(933,312)
74 State Income Taxes 465 298 (12,521)(7,521)(4,275)(88,616)(50,368)(42,372)
76 Taxable Income 93,888 6,275 (263,262)(158,149)(89,890)(1,863,266)(1,059,061)(890,940) .
78 Federal Income Taxes 32,861 196 (92,142). (55,352)(31,482)(652,144)(370,671)(311,$29)
IDAHO REVISED PROTOCOL
O&M Adjusbnenl6 (Tab 4)
TOTAL
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 CUstomer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General19 Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal24 Stale
25 Deferred Income Taxes
26 Investment Tax Credil Adj.
27 Mise Revenue & Expense28 Total Operating Expenses:
30 Operating Rev For ReIUm:
32 Rate Base:
33 Electric Planlln Service
34 Plant Held for Future Use
35 Msc Deferred Debits
36 EIec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Wortdng Capital
42 Wealherization Loans
43 Mise Rate Base44 Total Electric Plant
46 Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 CUstomer AIJy For Canst
52 CUstomer Service Deposits
53 MIscellaneous DecIudIons
55 Total DecIuctions:
57 Total Rate Base:
60 Estimated ROE impact
64 TAX CALCULATION:
66 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 4.2 Total
WortunensComp Memberships andExpense Subscriptions DSM - Irrigation
270,388
(333,959
(333,959)
(92,432)
(92,432)270,388
(90,339)
(12,276)
111,579
15,162
30,683
196
(207218)(57,353 167,773
207,218 57,353 (167,773)
111%031%-0.090%000%000%000%000%000%
333,959 92,432 (270,388)
333,959 92,432 (270,388)
15,162 196 (12,276)
318,797 88,236 (258,113)
111,579 30,883 (90,339)
PacifiCorp
Idaho Results of Operations March 2004
Uncollectible Expense
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Joint Owner Provision 904 (425,000)913%(16,1)30)
Description of Adjustment:
This adjustment removes certain one-time entries to uncollectible accounts, The joint owner provision was set up as an offset to
revenue due from a joint owner of one of the Company's plants. The related contract is currently in dispute.
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Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Account 904 Uncollectible Accounts)
Bad Debt Expense 425 000
Total 425,000
ReGulatory Treatment:
From Above
Account 904 (Uncollectible Accounts)
425,000
Bad Debt Expense Reversal 425,000
Total
PaciflCorp
Idaho Results of Operations March 2004
Blue Sky Program Costs
PAGE
TOTAL IDAHO
ACCOUNT IYR!COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Administrative Blue Sky Expenses 930 (481,916)961 %(28.726)
Description of Adjustment:
The Blue Sky program is designed to encourage voluntary customer participation in the acquisition and development of renewable
resources. To protect non-participants from subsidizing this program, this adjustment removes expenses associated with this
program from the base year. The customer sales revenue is removed in adjustment 3.
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PacifiCorp
Idaho Results of Operations March 2004
Miscellaneous General Expenses
PAGE
TOTAL IDAHO
ACCOUNT 1m!COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Miscellaneous General Expenses 920 (11,499)961%(685)
Miscellaneous General Expenses 921 (83,295)961%(4,965)
Miscellaneous General Expenses 923 (87 661)961%(5,225)
Miscellaneous General Expenses 930 (315,151)961%786
(497,606)129,661J
Adjustment Detail:
Twelve months ended March 2003 Expenses
Misc, General Expenses Oct 2003 to Mar 2004
Misc. General Expenses Apr 2003 to Sept 2003
Utah Jazz
Harvard University
Utah Foundation
Business for Social Responsibility
Utah Taxpayer Association
Utah Manufacturer's Association
Columbia Edgewater Country Club
248,679
111 ,828
500
50,118
42,500
10,000
20,000
000
297
497,922
(315)
497,607
Total
Remove Amount Charged to the 3-Factor Fonnula
Adjustment Amount
Three Factor Formula Calculation
Expenses Charged to 3 - Factor Formula Cost Centers
Expenses for the period Oct 2002 to Mar 2003
Expenses for the period Apr 2003 to Sept 2003
Amount already Removed from Elec Ops
861
915
65%
315
Description of Adjustment:
This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-
regulated expenses.
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Miscellaneous Expenses
Summary Reference Worksheet
Harvard University 921 50,000 50,000
Harvard University 921 118 118
Utah Jazz 921 500 500
Utah Foundation 923 20,000 20,000
Columbia Edgewater Country Club 921 973 973
Columbia Edgewater Country Club 930 786 786
Columbia Edgewater Country Club 930 436 436
Columbia Edgewater Country Club 930 388 388
Columbia Edgewater Country Club 930 516 516
Columbia Edgewater Country Club 930 464 464
Columbia Edgewater Country Club 930 373 373
Columbia Edgewater Country Club 930 454 454
Columbia Edgewater Country Club 930 373 373
Columbia Edgewater Country Club 930 408 408
Columbia Edgewater Country Club 930 379 379
Columbia Edgewater Country Club 930 373 373
Columbia Edgewater Country Club 930 373 373
Utah Foundation 930 22,500 22,500
Utah Manufactures Assoc.930 000 000
Business for Social Resonsibility 930 10,000 10,000
Utah Tax Payers Association 930 20,000 20,000
October 2003 to March 2004 920
October 2003 to March 2004 921 668 668
October 2003 to March 2004 923
October 2003 to March 2004 930 107 160 861 (133)107 027
April 2003 to September 2003 920 11,499 499
April 2003 to September 2003 921 25,037 25,037
April 2003 to September 2003 923 67,661 67;661
April 2003 to September 2003 930 144 483 915 (182)144 301
Totals 497,921 776 497 606
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PacifiCorp
Idaho Results of Operations March 2004
International Assignee Adjustment
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %AllOCATED REF#
Adjustment to Expense:
Assignees Returned to UK 920 ~2,297 941)961%(136,976)
Assignees Returned to UK 580 (554,921)5NPD 430%(24,584)
(2.852,(161,560)4.4.
Description of Adjustment:
This adjustment removes the non-labor costs associated with international assignees who have returned to the UK. The
number of International assignees declined as persons returned to their home country or were localized as PacifrCorp
employees. On a going forward basis the number of intemational assignees is expected to be lower than the count during FY
2004. The labor costs are removed in adjustment 4,11 and 4.12,
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0069 SO (3,257)(3,256.71)
213488 SNPD (15,260)(15,259.91)
13289 SO 106,188 258,522 364,709.
11690 SO 146,163 583,280 729 443.
11676 SO 94,710 312,265 406,974.
10210 SO 93,118 228,936 322 053.
213488 SNPD 151 (45,063)(38,911.85)
21348 SNPD (17,755)(17,755.43)
1162 SO 105,873 314,825 420,697.
13383 SO 101,701 301,490 403,190.
1165 SO 406)406.23)
13020 SO (23,535)(23,535.25)
11648 SO 15,960 (11,349)611.
10190 SO (129,836)(129,835.53)
213488 SNPD 81,778 2Q1,249 283,027.
11131 SO (7,425)(7,424.94)
13023 SO 324 325 123,312 447,637.
11654 SO 72,908 216,846 289,754.
13193 SO 223,766 600,486 824,252.
13193 SO 814 813.
11650 SO (25,096)(25,095.94)
213488 SNPD 699 698.
213488 SNPD 176,706 685,027 861,733.
12634 SO 43,052 54,515 97,566.
213488 SNPD (57 877)(57,877.19)
213488 SNPD 39,190 (46,926)(7,736.21)
21348 SNPD 75,184 248,200 323,383.
11622 SO 26,914 75,573 102,486.
1302 SO 245,092 750,310 995,402.
10190 SO 80,036 62,357 142,392.
10179 SO 56,103 93,126 149,228.
13024 SO 19,991 10,263 30,254.
13185 SO 68,833 125,805 194,638.
11643 SO 108,975 337,754 446,729.
11640 SO 146,874 393,723 540,597.
13193 SO 106,006 265,051 371,057.
13024 SO 822 937)(114.51)
213488 SNPD (35,141)(35,141.49)
13150 SO 106,532 257,708 364,239.
12633 SO (6,194)(6,194.25)
213488 SNPD 175,913 525,999 701,912.
852,862 599,079 10,451,941.
SNPD 554,921
297,941
Accounts RevefSing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Total
Regulatory Treatment:
Total
297.941
Account 930 Other Misc". Ex nses and Fees)
297,941
Account 930 Other Misc... Ex nses and Fees)
Balance from above 2,297,941
(2,297.941)
554,921
Account 580 Distribution Ex nse)
554,921
Account 580 Distribution
554,921
(554,921 )
nse)
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PacifiCorp
Idaho Results of Operations March 2004
DSM Liability Write Off
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Remove D5M Program Write-off 923 999,550 961 %119,189 4,
Description of Adjustment:
PacifiCorp contracted for the development of some energy saving equipment for customers. PacifiCorp was later sued
for partial nondelivery and ultimately lost in arbitration so a liability was created in calendar year 2000. A settlement was
later reached between parties and the Company wrote-off the liability. This adjustment removes that liability write-off
from base year expense.
!h':' ;fXX~.('c
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~(f i!JiP?i~r~~i~x!.iI1.L:1lJ,i;1B;~C1::!'tf :";:!r;Gl~Ttt)iYT;f~!!)'~~LJ~~'
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, i,i' '
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Doc. Number
Doc. date
Ref .doc.
Doc. currency
Doc. head. text
197179319
99/39/2993
P94S92
USD
Adjust reserve bal ante
Company code
Post i ng date
188B
B9i38128S3
Fi scal year
er;od
2894
8'6
118 S~~J.v;!i'(Y:"Yif~:!1~U;;'~;';~!li1 t;;:iHi'~r
:' '
~yJ~'fi'lRll,5:' .
.:, ::,: '/;;;~~"'
I~'rrX
538858
24B11 7
Const & Mai nt Other DSM OR LIC BID LIA
Oregon LIC-Liab Resv DSM OR LIC BID LIA
1 . 999 . 558 . 89 -
999 558.
T-Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 000 PacifiCorp Electric
Booked Entries:
Account 923 Outside Services
999,550)
Total 999,550)
Re9ulatory Treatment:
Balance from Above
Account 923 Outside Services
(1,999,550)
Regulatory Adjustment 999,550
Total
L.) 5. :l.
PacifiCorp
Idaho Results of Operations March 2004
Customer Guarantee
PAGE
TOTAL IDAHO
ACCOUNT IYJ2!COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Misc. Gen Expense 908 675)Situs
Misc. Gen Expense 908 (2,275)Situs (2.275)
Misc. Gen Expense 908 (17,250)Situs
Misc. Gen Expense 908 (23,075)Situs
Misc. Gen Expense 908 (2,700)Situs
Misc, Gen Expense 908 (7,600)WY -ALL Situs
(54,575)(2,275)
Description of Adjustment:
As part of the ScottishPower merger several customer guarantees were made. A review of accounts identified that some of the
customer guarantee payments were incorrectly booked above the line. This adjustment removes those payments from results,
Ll.b.
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Account 908 (Miscellaneous General Expense)
575
54,575Total
Reaulatorv Treatment:
Account 908 (Miscellaneous General Expense)
Balance from above 54,575
54,575
Total
PacifiCorp
Idaho Results of Operations March 2004
Deferred Generation Asset Write-off removal
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
AllOCATED REF#
Adjustment to Expense:
Deferred Generation Asset write-off Removal 557 (4,251 583) SG (274 064)
Description of Adjustment:
In August 2003 through March 2004, the Company wrote-off $5.4 million of deferred generation assets. The write-
off entry debited account 557 and credited account 183. This adjustment normalizes the test period results of
operations by removing $4.3 million of the write-off which represents expenses incurred prior to the test period.
Current year expense is left in the test period. This accounting treatment is per SOP 81-1, Accounting for
Performance of Construction-Type and Certain Production-Type Contracts and SOP 98-5, Reporting on the Costs
of Start-Up activities,
PACIFICORP
Original Post Date Breakout of the $5.4 million Deferred Generation Write-off
Sum of
Amount PROJECT
Prior Period GADSBY
Test Period Post Date . CURRANT REPOWER HUNTER 4 WASATCH Grand Tota'
PriQr Period Apr-O1 28.038 28.038
May-O1 276,274 276,274
May-O1 13.344 13.344
Jun-O1 84.564 84.564
Jun-O1 18.803 18.803
Jun-O1 263,616 263.616
Jul-O1 (26,274)(26.274)
Jul-O1 60.907 60.907
Jul-O1 263,616 263.616
Jul-O1 50.405 50.405
Aug-O1 30.105 30,105
Aug-O1 353.640 353,640
Aug-O1 87,114 87,114
Sep-O1 195.904 195.904
Sep-O1 179.565 179.565
Sep-O1 288.&46 288.&46
Sep-O1 39.667 39.667
Sep-O1 30.067 30,067
Sep-O1 (2.238.242)(2;238.242)
Sep-O1 665.615 665.615
Oct-O1 15.938 15.938
Oct-O1 . 45.674 45.674
Oct-O1 828 890 718
Oct-O1 712 712
Nov-O1 847 847
Nov-O1 729 729
Nov-O1 (140,657)(140.657)
Dec-O1 40.847 40,847
Oec-O1 365.527 365.527
Oec-O1 46.874 46,874
Dec-O1 398 398
Dec-O1 816 816
Jan-O2 890 890
Jan-O2 58.114 58.114
Jan-O2 54,549 45.876 100.425
Feb-O2 445 534 979
Feb-O2 (328,657)(328.657)
Feb-O2 321.466 321.466
Mar-O2 12.951 12.951
Mar-O2 276 276
Mar-O2 1 1 .258 11.258
Apr-O2 14,491 14,491
Apr-O2 (11.258)(11.258)
Apr-O2 11.258 11 .258
May-O2 920 920
Jul-O2
Aug-O2 (500.000)(500,000)
Oct-709 709
Nov-O2 225 225
Nov-O2 177 177
Nov-O2 789 789
Nov-O2
Dec-O2 (66)(66)
Dec-O2 (342.447)(342.447)
Dec-O2 (407.553)(407,553)
Dec-O2 18.462 18.462
Jan-O3 20.978 20,978
Jan-O3 (18.462)(18,462)
Jan-O3 150 526 676
Jan-O3 331 331
10f2
L'.
PACIFICORP
Original Post Date Breakout of the $5.4 million Deferred Generation Write-off
Sum of
Amount
Prior Period
Test Period Post Date CURRANTPrior Period Jan-O3
Feb-O3
Mar-O3
Mar-O3
Mar-O3
Mar-O3
Mar-O3
Mar-O3
PtiorPetiodTotal, '
T est Period
Test Period Tota'
Grand Total'
Apr-O3
Apr-O3
Apr-O3
Apr-O3
May-O3
May-O3
May-O3
May-O3
Jun-O3
Jun-O3
Jun-O3
Jun-O3
Jun-O3
Jun-O3
Jul-O3
Jul-O3
Jul-O3
Jul-O3
Jul-O3
Jul-O3
Aug-O3
Aug-O3
Aug-O3
Aug-O3
Aua-O3
, ,
PROJECT
GADSBY
REPOWER HUNTER 4
669
990,880
21,000
60,112
WASATCH Grand Total
669
30,071
116,112
026,043
008
450
21,000
14,154
90,381":' ;' :4~251~58S?
(32,880)
32,880
442
27,000
19,387
360
909
040
680
919
248
379
36,331
44,917
360
11,652
680
31,360
719,467
700
16,047
745
739
178.403
134,:179.
:::" ,
14,501;1i173;846,
. 3.110;386~~
: :
1O4i882'5i425;429j
32,310
30,071
56,000
853
008
450
14,154
011,880:.
, ::' '
173.115:.
, '
"976,201~:~:
;-:::;(
44,917
680
29,660
746,810
16,047
745
739
178.403
1.,025,002,
: '
036,881. .
c' 164,
. 173.279-
(32,880)
32,880
360
27,000
17,457
360
909
040
680
248
379
36,331
360
700
32,657
700
20f2
930
919
11,652
L-).
T-Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company JOoo PacifiCorp Electric
Booked Entries:
Total 425,428
Reaulatorv Treatment:
Balance from Above
Regulatory Adjustment 251,583)
Total 173,845
PacifiCorp
Idaho Results of Operations March 2004
Remove Settlement Termination of Sale of California Service Territory
PAGE
ACCOUNT ilQ!
TOTAL
COMPANY
IDAHO
ALLOCATEDFACTOR %FACTOR
Adjustment to Expense:
Remove legal expense accrual (1,650,000)961%(98,353)930
Description of Adjusbnent:
REF#
During the test period, PacifiCorp accrued $1.65 million dollars regarding the settlement tennination on the Sale of California
Service Territory. The entry debited FERC account 930 and credited 242. This adjustment removes the $1.65 million write-off
expense from results of operations on the basis that it is a one time non-recurring event.
PACIFICORP
SAP Doc 107516192
Doc. tlulber : 16;516'82 ' ,
Doc. lilt. 11/38/2883,
:le1..;" 7~.,
Ooc;"urrency :U6D '
ODe. heed. text Accrued MorCal' sett 1 e18nt '
Bil-i"Y~Di"ts~,il~~~"~:t:E'
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*..bD~T':~F ~JJij~;c
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....
Settl..ent fees ' ' , Ha/tlendez/fh111.1p.: " 1 858,888;
851 2'4887":""'- Accrued$ettleiii erit'P, H;i'/"e'ndeziPht11ips
' '
658,888~88~
, ,
T-Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Total 650,000
Reaulatorv Treatment:
Balance from Above
Regulatory Adjustment (1,650,000)
Total
~). ~.
PacifiCorp
Idaho Results of Operations March 2004
Direct Access Cost Removal
PAGE
TOTAL IDAHO
ACCOUNT Im!COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Direct Access Cost Removal 580 168,000 Situs
Direct Access Cost Removal 901 (168,000)913%(6,574)
Direct Access Cost Removal 921 (267 'Situs
(6,574t(267,
Description of Adjustment:
All Direct access costs are recovered on a separate rider in the state of Oregon. This transaction removes Oregon Direct access
Transactions from results.
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Do,Number
Doc. date
Ref .doc.
Doc. currency
Doc. head. text
, 188958499
83/3112894
14533
USD Reversed by
Wr1teo11 OR 01r Acc
Company code
Post i ng date
1998
93/31,/2984
. Fiscal'year
Peri od
2994
198958989 2894
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1 88231481
93/31/2984
SB1149 PH 3 ADJ.
USD
READJUST PHASE 3 COSTS
Colpany code
Post i ng date
1a89
93/31/2884
Fiscal year
Period
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PacifiCorp
Idaho Results of Operations March 2004
Regulatory Asset
PAGE 4.
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %AllOCATED REF#
Adjustment to Expense:
Remove FAS 109 Credit 930 626,596 961%275,782
Description of Adjustment:
During the test period California and Montana s F AS 109 regulatory asset was wrote-off to account 930. Then an entry was made
transferring these costs from 930 to 426. However in the process to much was cleared from 930 leaving a credit for the test period,
This adjustment removed the credit from results.
4. iO;
PACIFICORP
FAS 109 Deferral
FY 2004
FERC
Location Text
In transaction
curro
( 4 626 596.00)
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Account Number
Total
Regulatory Treatment:
Total
15,545,735
930
19,842,501
329,829
Account Number
626,596
626,595
930
626,596
Account Number
19,842,501
182 M
10,252,815
589,686
Account Number 182 M
40 'D. 7-
Idaho
Account Number 426
15,215,905
15,215,905
Account Number 426
15,215,905
626,596
19,842,501
PacifiCorp
Idaho Results of Operations March 2004
General Wage Increase page
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expenses:
500 056,660 446%68,114 12,
501 (565)051%~40)12.
535 124,732 SG-446%040 12.
535 47,074 SG-446%034 12.
548 10,109 446%652 12.
548 47,806 SSGCT 735%220 12.
556 187 446%366 12.
557 345,072 446%22,244 12.
560 172,504 446%11,120 12.
580 (6,640)Situs 12.
580 277,479 SNPD 430%12,293 12.
581 69,174 SNPD 430%065 12.
582 13,107 Situs 413 12.
582 319 SNPO 430%147 12.
583 137,609 Situs 218 12.
583 38,879 SNPD 430%722 12.
584 14,666 Situs 12.
585 001 SNPD 430%12.
586 34,131 Situs 518 12.
586 783 SNPO 430%433 12.
587 446 SNPD 430%12.
588 51,329 Situs 970 12.
588 35,348 SNPD 430%566 12.
589 Situs 12.
589 (11)SNPD 430%(0)12.
590 909 Situs 12.
590 680 SNPD 430%252 12.
591 Situs 12.
592 28,553 Situs 527 12.
592 25,734 SNPD 430%140 12.
593 434,907 Situs 168 12.
593 (356,764)SNPD 430%(15,805)12.
594 184,551 Situs 226 12.
594 738 SNPD 430%166 12.
595 663 Situs 752 12.
595 658 SNPD 430%12.
Page 1 Total 846,837 165,671
Total General Wage Increase 549,914 259,836
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage
increases with each of these groups throughout the year, This adjustment annualizes the wage increase during the test period
for labor charged to operation and maintenance accounts. It also removed supplemental executive retirement plan
contributions and some incentive costs.
PacifiCorp
Idaho Results of Operations March 2004
General Wage Increase -page 2
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATeD REF#
Adjustment to Expense:
596 22,274 Situs 231 12.
597 412 Situs 242 12.
597 10,376 SNPD 4.430%460 12.
598 31,440 Situs 602 12.
598 45,810 SNPD 430%029 12.
901 48,084 913%881 12.
901 (16,538)Situs (1,391)12.
902 (1,411)913%(55)12.
902 204,338 Situs 10,443 12.
903 214,086 913%377 12.
903 50,281 Situs 2;613 12.
905 1,497 913%12,
907 45,880 913%795 12.
908 11,734 913%459 12.
908 25,772 Situs 665 12.
909 035 913%119 12.
910 222 913%12.
910 Situs 12.
916 913%12.
920 22,242 Situs 1,437 12.
920 959,285 961 %57,181 12.
920 256 913%12.
94,166Page 2 Total 703,077
259,836Total General Wage Increase 549,914
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage increases
with each of these groups throughout the year. This adjustment annualizes the wage increase during the test period for labor
charged to operation and maintenance accounts. It also removed supplemental executive retirement plan rontributions and some
incentive costs,
i,\. r~. t
FY 2005 Labor Adjustment
l~iil(.
:\- -
1;r~;f~~:~~f1;
~~-
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416NUTIL 416NUTIL 920,805 20%831 134 (8,395)(5,500)12,071
425NUTIL 425NUTIL 744 02%366 108 (800)(524)150
426NUTIL 426NUTIL 399,962 30%37,753 724 (12,763)362)18,352
5ooSNPPS SOOSNPPS 13,862,737 98%373,838 069 (126,381)(82,803)181 722
5O1SE 5O1SE (43,110)-0.01%163)(53)393 257 (565)
5O2SNPPS 500SNPPS 15,278,525 29%412,018 812 (139,289)(91 260)200,281
505SNPPS 500SNPPS 766,094 16%20,659 943 (6,984)576)10,042
506SNPPS 500SNPPS 10,900,009 34%293,942 13,421 ~99,371)(65,106)142,885
510SNPPS 500SNPPS 679,898 58%72,269 300 (24 432)(16,007)35,130
511SNPPS 5ooSNPPS 841 104 26%157 518 192 (53,251)(34,889)76,569
512SNPPS 5ooSNPPS 21,810,283 69%588,160 26,855 (198 836)(130,274)285,904
513SNPPS 500SNPPS 613,504 64%205,314 374 (69,409)(45,476)99,803
514SNPPS 5ooSNPPS 855,430 40%50,036 285 (16,915)(11 083)322
535SNPPH-535SNPPH-P 576 678 34%518 941 (14,374)(9,418)20,668
535SNPPH-535SNPPH-U 210,301 05%671 259 (1,917)(1,256)757
536SNPPH-P 535SNPPH-P 18,720 00%505 (171)(112)245
537SNPPH-535SNPPH-636,621 14%168 784 (5,804)(3,803)345
537SNPPH-535SNPPH-93,620 02%525 115 (854)(559)227
539SNPPH-P 535SNPPH-P 969,003 28%160,967 350 (54,417)(35,S53)78,246
539SNPPH-535SNPPH-361 997 51%63,i596 908 (21 533)(14,108)30,963
540SNPPH-P 535SNPPH-845 00%(8)(5)
542SNPPH-535SNPPH-102,853 02%774 127 (938)(614)348
542SNPPH-535SNPPH-U 40,945 01%104 (373)(245)537
543SNPPH-535SNPPH-167 299 04%512 206 (1,525)(999)193
543SNPPH-535SNPPH-429 992 09%596 529 (3,920)(2,568)637
544SNPPH-P 535SNPPH-587,557 13%845 723 (5,357)(3,510)702
544SNPPH-535SNPPH-277,306 06%478 341 (2,528)656)635
545SNPPH-P 535SNPPH-P 455,658 100AJ 288 561 154)(2,722)973
545SNPPH-U 535SNPPH-176,906 04%771 218 (1,613)(1,057)319
546SNPPO 548SNPPO 93.656 02%526 115 (854)(559)228
548SNPPO 548SNPPO 447,915 10%12,079 552 (4,083)(2,675)872
548SSGCT 548SSGCT 635&45 78%98,043 477 (33,145)(21 716)47,659
549SNPPO 548SNPPO 824 00%130 (44)(29)
552SNPPO 548SNPPO 224 01%842 ~285)(187)409
552SSGCT 548SSGCT 00%
553SNPPO 548SNPPO 120,585 03%252 148 (1,099)(720)581
553SSGCT 548SSGCT 10,700 00%289 (98)(64)140
554SNPPO 548SNPPO 72,949 02%967 (665)(436)956
554SSGCT 548SSGCT 566 00%(5)(3)
556SG 556SG 616,258 35%43,586 990 (14 735)(9,654)21,187
557SG 557SG 26,323,892 66%709,879 32,412 (239 985)(157 234)345,072
56OSNPT 560SNPT 927 843 63%955 605 (26,692)(17 488)38 , 380
561SNPT 560SNPT 850,608 61%76,873 510 (25,988)(17 027)368
562SNPT 560SNPT 681 533 15%18,379 839 (6,213)071)934
563SNPT 560SNPT 313,723 28%35,427 018 (11,977)(7,847)221
565SG 560SNPT (398)00%(11)(0)(5)
566SNPT 560SNPT 143 01%757 (594)(389)854
567SNPT 560SNPT (8,225)00%~222)(10)(108)
569SNPT 560SNPT 00%
570SNPT 560SNPT 452,370 96%120,068 482 (40 591)(26,594)58,365
571SNPT 560SNPT 804,572 17%697 991 (7,335)806)10,547
572SNPT 560SNPT 18.078 00%488 (165)(108)237
573SNPT 560SNPT 54.258 01%463 (495)(324)711
58COR 580Situs (111,051)-0,02%(2,995)(137)012 663 456)
580SNPD 58OSNPD 167,546 55%570,827 26,063 (192 977)(126 435)277 479
580UT 580Situs (395,517)-0,09%(10,666)(487)606 362 (5,185)
581SNPD 581SNPD 276,927 13%142,303 497 (48,108)(31,519)69,174
582CA 582Situs 12,991 00%350 (118)(78)170
5821DU 582Situs 107 813 02%907 133 (983)(644)413
5820R 582Situs 298,195 06%041 367 (2,719)(1,781)909
582SNPD 582SNPD 253,192 05%828 312 (2,308)(1,512)319
582UT 582Situs 324 453 07%750 399 (2,958)938)253
582WA 582Situs 78,130 02%107 (712)(467)024
582WYP 582Situs 178,311 04%809 220 (1,626)065)337
583CA 583Situs 695,146 15%18,746 856 (6,337)152)112
583IDU 583Situs 474 376 10%12.793 584 (4,325)(2,833)218
5830R 583Situs 773,924 81%101,772 647 (34 405)(22,542)49,471
583SNPD 583SNPD 965,871 64%79,981 652 (27,039)(17,715)38,879
583UT 583Situs 854,995 83%103,958 747 (35.145)(23,026)50 . 534
583WA 583Situs 110,727 24%29,953 368 (10,126)(6,634)14,560
\~iWf~~~~~~;~~Jf*~1~f~~rm~;~~;ic,~Fi0~6~'
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583WYP 583Situs 440,716583WYU 583Situs 147,692584CA 584Situs 21 084584IDU 584Situs 9735840R 584Situs 345,635584UT 584Situs 673,476584WA 584Situs 24,742584WYP 584Situs 41 986584WYU 584Situ& 10,925,585SNPD 585SNPD 76,336586CA 586Situs 164,345586IDU 586Situs 192,0915860R 586Situs 930,182586SNPD 586SNPD 746,324586UT 586Situs 824,008586WA 586Situs 313,232586WYP 586Situl 136,740586WYU 586Situs 43,099587SNPD 587SNPD 34 038588CA 588Situs 114,762588IDU 588Situs 226,5725880R 588Situs 1,037,240588SNPD 588SNPD 2,696,498588UT 588Situs 2,074 262588WA 588Situs 150,011588WYP 588Situs 269496588WYU 588Situs 43,296589CA 589Situs5890R 589Situs589SNPD 589SNPD589UT 589Situs589WYP 589Situs59DOR 590Situs590SNPD 590SNPD590UT 590Situs590WYP 590Situs591 UT 591 Situs592CA 592Situs5921DU 592Situs5920R 592Situs592SNPD 592SNPD592UT 592Situs592WA 592Situs592WYP 592Situs592WYU 592Situs593CA 593Situs5931DU 593Situs5930R 593Situs593SNPD 593SNPD593UT 593Situ&593WA 593Situs593WYP 593Situs593WYU 593Situs594CA 594Situs594IDU 594Situs5940R 594Situs594SNPD 594SNPD594UT 594Situs594WA 594Situs594WYP 594Situs594WYU 594Situs595CA 595Situs5951DU 595Situs5950R 595Situs595SNPD 595SNPD595UT 595Situs595WA 595Situs595WYP 595Situs596CA 596Situs596IDU 596Situs5960R 596Situs
(829)
829
(235)
166,596
433,325
311 975
124,800
011
192,771
771,772
963,163
631 080
265 889
252,259
23,408
507,323
614 810
234,716
(27 215,837)
18,352,273
643 904
512,429
311,566
369,377
398,686
818,092
285,122
097,957
821 976
232,285
340,183
541
347
250,523
126,500
89,269
56,063
37,566
47,210
93,935
455,389
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09% 11,885 543 (4 018) (2,632) 5,77703% 3,983 182 (1,346) (882) 1 93600% 569 26 (192) (126) 27600% 26 (9) (6) 07% 9,321 426 (3,151) (2,065) 4 53114% 18,162 829 (6 140) (4 023) 8,82801% 667 30 (226) (148) 32401% 1,132 52 (383) (251) 551)00% 295 13 (100) (65) 14302% 2,059 94 (696) (456) 1 00104% 4,432 202 (1,498) (982) 2,15404% 5,180 237 (1,751) (1,147) 2,51820% 25,084 1 145 (8 480) (5,556) 12,19316% 20,126 919 (6,804) (4,458) 9,78318% 22,221 1 015 (7,512) (4 922) 10,80207% 8,447 386 (2,856) (1,871) 4 10603% 3,687 168 (1,247) (817) 1,79201% 1 162 53 (393) (257) 56501% 918 42 (310) ~203) 44602% 3,095 141 (1,046) (685) 1 50405% 6,110 279 (2,066) (1 353) 2,97022% 27,971 1,277 (9,456) (6,195) 13,59758% 72,717 3,320 (24,583) (16,106) 35,34845% 55,937 2,554 (18,910) (12,390) 27,19103% 4 045 185 (1,368) (896) 1,96606% 7 268 332 (2,457) (1 610) 3,53301% 1 168 53 (395) (259) 568
00%
00%
00%
00%
00%
04%
09%
07%
03%
00%
01%
04%
17%
42%
14%
06%
05%
01%
32%
35%
99%
85%
95%
14%
33%
07%
08%
09%
04%
06%
31%
18%
26%
07%
00%
01%
05%
03%
02%
01%
01%
01%
02%
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(22)
(6)
493
11,686
413
366
106
198
20,812
52,941
018
170
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631
40.648
43,547
249,034
(733,932)
494,908
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129,930
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164,444
22,166
33,231
174
473
546
756
411
407
512
013
273
533
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205
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384
154
237
950
417
777
327
311
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988
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(33,510)
22,597
793
862
384
455
491
932
351
508
012
517
419
308
156
110
116
561
(8)
519)
~3,950)
(2,844)
138)
(374)
(1,757)
(7,036)
(17 897)
753)
(2,424)
(2,300)
(213)
(13,742)
(14,722)
(84,189)
248,117
(167 311)
(5,870)
(13,788)
(2,840)
(3,367)
(3,635)
(43 925)
(2,599)
(55,593)
(7,494)
(11,234)
(3,101)
(160)
(523)
(2,284)
(1,153)
(814)
(511 )
(342)
(430)
(856)
152)
(5)
(995)
(2,588)
863)
(745)
(245)
(1,151)
610)
(11 726)
(3,769)
588)
507)
(140)
(9,003)
(9,645)
(55,160)
162,562
(109,619)
(3,846)
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861)
(2,206)
(2,381)
(28,779)
703)
(36,423)
(4,910)
(7,361)
(2,032)
(105)
(343)
496)
(756)
(533)
(335)
(224)
(282)
(561)
(2,720)
(11 )
(3)
184
680
090
636
538
527
10,117
25,734
273
485
307
307
19,759
21,168
121 055
(356,764)
240,574
441
19,826
084
842
226
63,159
738
79,936
10,775
16,154
459
230
752
284
658
170
735
492
619
231
970
~jJi~i~~~~;;-
596UT
596WA
596WYP
596WYU
597CA
5971DU
5970R
5975NPD
597UT
597WA
597WYP
597WYU
598CA
5981DU
5980R
598SNPD
598UT
598WA
598WYP
598WYU
9O1CA
9O1CN
9O11DU
9O10R
9O1UT
9O1WA
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9O1WYU
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902CN
9O21DU
9O20R
9O2UT
9O2WA
9O2WYP
902WYU
9O3CA
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9O3UT
9O3WA
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9O3WYU
9O5CN
9O7CN
908CA
9O8CN
9O81DU
9O80R
9O80THER
9O8UT
9O8WA
9O8WYP
9O9C N
91OCN
9100R
910UT
916CN
92OCA
920lDU
9200R
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920WYP
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5965itus 782,075 0,17% 21,090 963 (7,130) (4671) 10,252
5965itus 107,111 0,02% 2,888 132 (976) (640) 1.404
5965itus 176,989 0.04% 4,773 218 (1 614) (1 057) 2,3205965itus 36 505 0.01% 984 45 (333) (218) 4795975itus 33,562 0.01% 905 41 (306) (200) 440
5975itus 171,003 0.04% 4 611 211 (1,559) (1 021) 2,2425975itus 574 317 0,12% 15,488 707 (5,236) (3,430) 7 5295975NPD 791 560 0.17% 21 346 975 (7,216) (4 728) 10,3765975itus 688 686 ,15% 18 572 848 (6,278) (4,114) 9,0285975itus 156,753 0,03% 4,227 193 (1,429) (936) 2,0555975itus 206,545 0,04% 5,570 254 (1 883) (1 234) 2,7085975itus 31,390 0,01% 846 39 (286) (187) 4115985itus 26,050 0.01% 702 32 (237) (156) 341598Situs 274,760 0.06% 7 409 338 (2,505) (1 641) 3;602
5985itus 535,115 0,12% 14 430 659 (4,878) (3 196) 7 0155985NPD 3 494 632 0,75% 94,240 4,303 (31,859) (20,874) 45 8105985itus 1 139,499 0,25% 30,729 1 403 (10,388) (6,806) 14 937598Situs 117 415 0,03% 3 166 145 (1 070) (701) 1 539598Situs 241 910 0.05% 6,524 298 (2,205) (1 445) 3,1715985itus 63 650 0.01% 1 716 78 (580) (380) 834
901 Situs 35,015 0,01% 944 43 (319) (209) 4599O1CN 3 668,065 0,79% 98,917 4,516 (33,440) (21 910) 48,084
901 Situs (106 075) -0,02% (2,861) (131) 967 634 ~1 391)
901 Situs (330,617) -0,07% (8,916) (407) 3,014 1,975 (4 334)
901 Situs (809,710) -0,17% (21 836) (997) 7,382 4836 (1(),614)9O15itus (116,051) -0.02% (3,130) (143) 1 058 693 (1 521)9O15itus (14 180) 0,00% (382) (17) 129 85 (186)901 Situs 80,031 0,02% 2,158 99 (730) (478) 1 049
902Situs 338,640 0,07% 9,132 417 (3,087) (2,023) 4 4399O2CN (107,609) -0.02% (2,902) (132) 981 '643 (1 411)
9O25itus 796,647 0,17% 21 483 981 (7 263) (4,758) 10,4439O25itus 4 653,770 1.00% 125,499 5,730 (42,427) (27,797) 61 0059025itus 7 102,820 1.53% 191,542 8,746 (64,754) (42.426) 93,1099O2Situs 1,209,511 0.26% 32,617 1,489 (11,027) (7 224) 15,855902Situs 1 287 895 0.28% 34,731 1 586 (11 741) (7,693) 16,883902Situs 198,724 0,04% 5,359 245 812) 187) 2,6059O3Situs 166,498 0.04% 4 490 205 (1 518) ~995) 2,1839O3CN 16,331 575 3.51% 440,415 20,109 (148,889) 0(97 550) 214 0869O3Situs 199,300 0.04% 5,375 245 (1,817) (1,190) 2,6139O3Situs 1,179,758 0.25% 31,815 1 453 (10,755) (7,047) 15 4659O3Situs 1,865,331 0.40% 50,303 2,297 (17,006) (11,142) 24 452
9035itus 270,588 0.06% 7,297 333 (2,467) (1,616) 3 5479O35itus 109,781 0.02% 2,960 135 (1 001) (656) 1.4399O3Situs 44 428 0.01% 1,198 55 (405) (265) 582905CN 114,169 0.02% 3,079 141 (1 ()41) (682) 1 4979O7CN 3,499,949 0,75% 94,383 4 309 (31 908) (20,905) 45,880908Situs (3,905) 0.00% (105) (5) 36 23 (51)908CN 895,162 0.19% 24,140 1,102 (8,161) -(5,347) 11 7349O8Situs 126,988 0.03% 3 424 156 (1,158) (759 1 6659O8Situs 589,801 0,13% 15 905 726 (5,377) (3,523) 7 7329O85itus 24,301 0.01% 655 30 (222) (145) 3199085itu& 788,996 0.17% 21 277 971 (7,193) (4 713) 10,343908 Situs 92,944 0,02% 2,506 114 (847) (555) 1 2189085itus 346,932 0,07% 9,356 427 (3,163) (2,072) 4 548909CN 231 560 0,05% 6,244 285 (2,111) (1 383) 3,03591OCN 16 933 0.00% 457 21 (154) (101) 2229105itus 68 0,00% (1) (0) 910Situs 30 0.00% (0) (0) 916CN 0.00%9205itus 12 0.00%9205itus 0,00%9205itus 16 0.00%92050 91,338,986 19.64%9205itus 641,216 0.14%9205itus 45,741 0,01%92050 (18,970) 0,00%92050 (17,925,002) -85%9205itus 0.00%92050 (2 902,540) -0,62%92050 (1 151 828) -0,25%92050 0,00%
(0)
(0)
(832,704)
(5,846)
(417)
173
163,416
(0)
(0)
(545,573)
(3,830)
(273)
113
107,067
197.334
405
600
(249)
(234,973)
(38,048)
(15,099)
463,148
17,292
234
(512)
(483,385)
(78,273)
(31 061)
112,464
790
(23)
(22,071 )
(3,574)
(1,418)
26,461
10,501
17,337
880
". .
~f~!~~i~~~Y.tf:!~i~r;~~J~i~i~;.920Situs 28,22692OCN 19 495920SOO& 109,650920Situs 266,871920S0 3,838,685920Situs 346,471920Situs 62 605920Situ& 193,138920Situs 2,783
051 408
112,506,890
465,058 255
Utili OMAG 347 091 447
01%
00%
02%
06%
83%
07%
01%
04%
00%
66%
24.19%
100.00%
l\ lJ
, TI~~~ =8 ~f?: ~~; ~:f~;f1~~761 526 957 135197 329
103,518 4,727343 427688 208 23875
82,288 3,757
033,985 138,528
12,541,272 572,618
360 050 427 367 549,914
PacifiCorp
Idaho Results of Operations March 2004
General Wage Increase -Proforma 1
PAGE
TOTAL IDAHO
ACCOUNT Im!COMPANY FACTOR FACTOR %AlLOCAT€D REF#
Adjustment to Expense:
500 12,449,244 446%802 498 14.
501 (6,658)051%(469)14.
535 469,558 SG-446%94,730 14.
535 554,614 SG-446%35,751 14.
548 119,099 446%677 14.
548 563,238 SSGCT 735%37,935 14.
556 249,619 446%16,091 14.
557 065,530 446%262,071 14.
560 032,388 446%131,011 14.
580 (78,236)Situs 14.
580 269,171 SNPO 4.430%144,830 14.
581 814 982 SNPO 4.430%36,105 14.
582 154,426 Situs 16,651 14.
582 39,104 SNPO 430%732 14.
583 621 273 Situs 73,264 14.
583 458,057 SNPO 4.430%20,293 14.
584 172,794 Situs 150 14.
585 11,790 SNPD 430%522 14.
586 402,122 Situs 29,667 14.
586 115,264 SNPO 430%106 14.
587 257 SNPO 4.430%233 14.
588 604 741 Situs 34,992 14.
588 416,454 SNPO 430%18,450 14.
589 Situs 14.
589 (128)SNPO 430%(6)14.
590 93,186 Situs 14.
590 66,924 SNPO 430%965 14.
591 Situs 14.
592 336,405 Situs 29,772 14.
592 303,196 SNPD 430%13,432 14.
593 123,945 Situs 249,395 14.
593 (4,203,284)SNPO 430%(186,213)14.
594 174 329 Situs 61,574 14.
594 44,035 SNPO 430%951 14.
595 78,504 Situs 857 14.
595 19,537 SNPO 430%866 14.
Page 1 Total 33,540,570 951,884
Total Proforma General Wage Increase (page 1&2)53,605,701 061,313
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage increases
with each of these groups throughout the year, This adjustment recognizes these increases prospectively that occur in FY 2005 and
adds them to operation and maintenance accounts. It also normalizes pension and employee benefits to levels the company will
incur during the rate effective period.
PacifiCorp
Idaho Results of Operations March 2004
General Wage Increase- Proforma 2
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
596 262,431 Situs 14,508 14.
597 287,612 Situs 26,410 14.
597 122,251 SNPO 430%416 14.
598 370,415 Situs 42,435 14.
598 539,720 SNPO 4.430%23,911 14.
901 566,505 913%22,166 14.
901 (194,842)Situs (16,382)14,
902 (16,619)913%~50)14,
902 407,452 Situs 123,036 14.
903 522,291 913%98,693 14.
903 592,393 Situs 30,780 14.
905 17 ~633 913%-690 14.
907 540,541 , 3.913%21,151 14.
908 138,251 913%410 14.
908 303,643 Situs 19;612 14.
909 35,763 913%399 14.
910 615 913%102 14.
910 Situs 14.
916 913%14.
920 262,047 -Situs 16,935 14.
920 11,302,005 961%673,691 14.
920 011 913%118 14.
Page 2 Total 20,065,131 109,429
Total Proforma General Wage Increase (page 1&2)061 31353,605,701
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage
increases with each of these groups throughout the year. This adjustment recognizes these increases prospectively that occur
in FY 2005 and adds them to operation and maintenance accounts. It also normalizes pension and employee benefits to levels
the company will incur during the rate effective period.
FY 2005 Labor Adjustment
)"1'(,
, '
,::lndICatOr:
416NUTIl
425NUTIl
426NUTIl
500SNPPS
5O1SE
502SNPPS
505SNPPS
506SNPPS
510SNPPS
511SNPPS
512SNPPS
513SNPPS
514SNPPS
535SNPPH-
535SNPPH-
536SNPPH-P
537SNPPH-P
537SNPPH-
539SNPPH-
539SNPPH-U
540SNPPH-
542SNPPH-
542SNPPH-
543SNPPH-
543SNPPH-
544SNPPH-
544SNPPH-U
545SNPPH-
545SNPPH-
546SNPPO
548SNPPO
548SSGCT
549SNPPO
552SNPPO
552SSGCT
553SNPPO
553SSGCT
554SNPPO
554SSGCT
556SG
557SG
560SNPT
561SNPT
562SNPT
563SNPT
565SG
566SNPT
567SNPT
569SNPT
570SNPT
571SNPT
572SNPT
573SNPT
5800R
580SNPD
580UT
581SNPD
582CA
5821DU
5820R
582SNPD
582UT
582WA
582WYP
583CA
583IDU
5830R
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583UT
583WA
583WYP
583WYU
584CA
"~,
ccoun n
416NUTIl
425NUTIl
426NUTIl
5ooSNPPS
5O1SE
5ooSNPPS
500SNPPS
SOOSNPPS
500sNPPS
5ooSNPPS
SOOSNPPS
SOOSNPPS
5ooSNPPS
535SNPPH-P
535SNPPH-
535SNPPH-P
535SNPPH-P
535SNPPH-
535SNPPH-P
535SNPPH-
535SNPPH-P
535SNPPH-P
535SNPPH-U
535SNPPH-P
535SNPPH-
535SNPPH-P
535SNPPH-U
535SNPPH-
535SNPPH-
548SNPPO
548SNPPO
548SSGCT
548SNPPO
548SNPPO
548SSGCT
548SNPPO
548SSGCT
548SNPPO
548SSGCT
556SG
557SG
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
560SNPT
580Situs
580SNPD
580Situs
581SNPD
582Situs
582Situs
582Situs
582SNPD
582Situs
582Situs
582Situs
583Situs
583Situs
583Situs
583SNPD
583Situs
583Situs
583Situs
583Situs
584Situs
~" i1 ~;11Tus~~n1i ~Wi~d
30.435 1 945900 185
46,273 2.957
458,205 29,278425) (91)
505,001 32,269
25,322 1 618
360,278 23,021
88,579 5,660
193,066 12,337
720,895 46,064
251,649 16,080328 3,919
52,114 3,330951 444619
21,042 1 345094 198
197,294 12,607
78,071 4 98928 400 217353 530 353
14,213 908421 1,241166 586
15,061 962847 374096 198
14,805 946
120,169 7,679159 032
)l~~:~~i~~:f;. ~yJ~~~f~~'f:t!j!~~J\-
;(:
.~Wli!~~f~I~:~
920,805 0,20% 25,625 2,569 81 637
87,744 0,02% 2 442 245 7 779
399,962 0,30% 38,959 3,906 124 119
862,737 2.98% 385,780 38,683 1 229,050
(43,110) -0,01% (1,200) (120) (3,822)
15,278 525 3.29% 425,180 42,634 1,354,572
766,094 0,16% 21,319 2,138 67,921
10,900,009 2.34% 303,332 30,416 956,379
679,898 0,58% 74 578 7,478 237 596
841 104 1,26% 162,550 16,299 517,864
810,283 4,69% 606.949 60,860 1,933,668
613,504 1.64% 211,873 21,245 675,002
855.430 0.40% 51 634 5,177 164,500
576,678 0,34% 43,877 4 400 139,786
210 301 0.05% 5.852 587 18,645
18,720 0.00% 521 52 1 660
636,621 0,14% 17 716 1,776 56,442
93,620 0.02% 2,605 261 8,300
969,003 1.28% 166,109 16,656 529,203
361 997 0.51% 65,731 6,591 209,411845 0,00% 24
102,853 0,02% 2,862 287 9,119
40,945 0.01% 1,139 114 3,630
167,299 0.04% 4 656 467 14 833
429,992 0,09% 11,966 1,200 38,122
587,557 0.13% 16,351 1 640 52,092
277,306 0.06% 7 717 774 24 586
455,658 0.10% 12,680 1,271 40,398
176,906 .04% 4,923 494 15,684
93,656 0,02% 2,606 261 8,303
447 915 0.10% 12,465 1,250 39,712
635,645 0,78% 101 175 10,145 322,331824 0,00% 134 13 428
31,224 0,01% 869 87 2,768
00%
03%
00%
02%
00%
35%
66%
63%
61%
15%
28%
00%
01%
00%
00%
96%
17%
00%
01%
02%
55%
O9%
13%
00%
02%
06%
05%
07%
02%
04%
15%
10%
81%
64%
83%
24%
09%
03%
00%
120 585
10,700
72,949
566
616,258
26,323,892
927 843
850,608
681,533
313,723
(398)
65,143
(8,225)
452,370
804,572
18,078
54,258
(111,051)
21,167.546
(395,517)
276,927
12,991
107813
298,195
253,192
324,453
78,130
178,311
695,146
474 376
773,924
965,871
854,995
110,727
440,716
147,692
21,084
356
298
030
978
732,557
478
79,328
18,966
559
(11)
813
(229)
123,903
22,390
503
510
(3,090)
589,063
(11 007)
146.849
362
000
298
046
029
174
962
19,345
13,201
105,023
82,536
107,279
30,910
12,265
110
587
336
204
510
73,455
170
954
902
666
(1)
182
(23)
12,424
245
151
(310)
59,066
104)
725
301
832
707
905
218
498
940
324
10,531
276
10,757
099
230
412
10,691
949
468
143,295
333,838
259,578
252,731
60,424
116,473
(35)
775
(729)
394,741
332
603
810
(9,846)
876.684
(35,066)
467.845
152
559
26,438
22 , 448
28,766
927
15,809
61,631
42,058
334,591
262,950
341,778
98,475
39,073
13,094
869
986
354
411
53,422
870,084
96,774
94,221
22,527
43,422
(13)
153
(272)
147,164
26,594
598
793
(3,671)
699,651
(13,073)
174,418
429
5&4
856
369
10,724
582
894
22,977
15,680
124,740
98,031
127,419
36,713
14,567
882
697
255
154
414
55,597
184
021
439
775
(1)
138
(17)
404
699
115
(235)
706
(835)
11,145
228
630
535
685
165
377
468
002
971
264
142
346
931
312
i.\ . Iii. ,
142,211
13,551
216,214
140,997
(6,658)
359,655
118,318
683,426
413,890
902,115
368,436
175,849
286 557
243,506
32,479
891
98,321
459
921 868
364,793
131
15,885
324
25,838
66,409
90,744
42,828
70,373
27,322
14,464
69,177
561 498
745
822
18,623
653
11,267
249,619
065,530
452,184
440,255
105,258
202,895
(61)
10,061
270)
687636
124.260
792
380
(17,151)
269,171
(61 085)
814,982
006
16,651
46,054
39,104
50,109
12,067
27,539
107 360
73.264
582,855
458,057
595,375
171,544
68,065
22,810
256
/Y.
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584IDU 584Situs 973 00%150
5840R 584Situs 345,635 07%619 964 30,644 424 730 53,381
584UT 584Situs 673,476 14%18,742 879 59,709 22,260 422 104.013
584WA 584Situs 24,742 01%689 194 818 821
584WYP 584Situs 986 01%168 117 722 388 484
584WYU 584Situs 10,925 00%304 969 361 687
585SNPD 585SNPD 76.336 02%124 213 768 523 161 11,790
586CA 586Situs 164,345 04%573 459 571 432 347 25,382
586IDU 586Situs 192,091 04%346 536 031 349 406 29,667
5860R 586Situs 930.182 20%25,886 596 82,469 745 965 143,660
586SNPD 586SNPD 746,324 16%20,769 083 66,168 668 576 115,2$4
586UT 586Situs 824,008 18%931 299 73,055 27,236 740 127 262
586WA 586Situs 313,232 07%717 874 771 10,353 662 48,376
586WYP 586Situs 136,740 03%805 382 123 520 289 21,119
586WYU.586Situs 43,099 01%199 120 821 425 656
587SNPD 587SNPD 34,038 01%947 018 125 257
588CA 588Situs 114 762 02%194 320 10,175 793 242 17,724
5881DU 588Situs 226,572 05%305 632 20,088 489 479 34,992
5880R 588Situs 037 240 22%28,865 894 960 34,284 191 160,194
588SNPD 588SNPD 696,498 58%75,040 524 239,068 89,127 695 416,454
588UT 588Situs 074,262 45%724 788 183,901 68,561 381 320,354
588WA 588Situs 150,011 03%175 419 300 958 317 23,168
588WYP 588Situs 269,496 06%500 752 893 908 569 41,622
588WYU 588Situs 43,296 01%205 121 839 431 687
589CA 589Situs 00%
5890R 589Situs 00%
589SNPD 589SNPD (829)00%(23)(2)(74)(27)(2)(128)
589UT 589Situs 829 00%128
589WYP 589Situ8 (235)00%(7)(1)(21)(8)(36)
5900R 59OSitus 166.596 04%636 465 770 506 352 25,729
590SNPD 590SNPD 433,325 09%12,059 209 38,418 323 915 66,924
59OUT 59OSitus 311,975 07%682 871 659 10,312 659 48,182
59OWYP 590Situs 124 800 03%473 348 065 125 264 19,275
591UT 591 Situs 00%
592CA 592Situs 011 01%141 114 636 356 334
5921DU 592Situs 192,771 04%365 538 091 372 407 29,772
5920R 592Situs 771 772 17%477 154 424 509 630 119,194
592SNPD 592SNPD 963,163 42%632 478 174 051 64,888 146 303,196
592UT 592Situs 631 080 14%562 761 55,951 20,859 333 97,466
592WA 592Situs 265,889 06%399 742 23,573 788 562 41.065
592WYP 592Situs 252,259 05%020 704 22,365 338 533 38,959
592WYU 592Situs 23,408 01%651 075 774 615
593CA 593Situs 507,323 32%947 206 133,637 49,822 184 232,795
5931DU 593Situs 614,810 35%938 506 143,167 53,374 411 249,395
5930R 593Situs 234,716 99%256,989 25.769 818,736 305,235 19,504 1 ,426,233
593SNPD 593SNPD (27,215,837)85%(757.378)(75 944)(2,412,916)(899.565)(57,481)(4,203,284)
593UT 593Situs 18,352.273 95%510,718 51,211 627 086 606,598 38,760 834,372
593WA 593Situs 643,904 14%17,919 797 57,088 21,283 360 99 ,446
593WYP 593Situs 512 429 33%42,089 220 134,090 49,990 194 233,583
593WYU 593Situs 311.566 07%670 869 27;623 10,298 658 48,119
594CA 594Situs 369,377 08%10,279 031 32,148 12,209 780 57,048
594IDU 594Situs 398,686 09%095 113 35,347 13,178 842 574
5940R 594Situs 818,092 04%134,081 13,444 427 165 159,252 10,176 744,119
594SNPD 594SNPD 285,122 06%935 796 25,279 424 602 44.035
594UT 594Situs 097 957 31%169,698 17,016 540 636 201,556 12,879 941,784
594WA 594Situs 821,976 18%22,874 294 72,875 169 736 126,948
594WYP 594Situs 232,285 26%34,293 439 109,253 40,731 603 190,317
594WYU 594Situs 340,183 07%467 949 30,160 11,244 718 52,539
595CA 595Situs 541 00%488 555 580 709
5951DU 595Situs 57,347 01%596 160 084 895 121 857
5950R 595Situs 250,523 05%972 699 22,211 281 529 38,691
595SNPD 595SNPD 126,500 03%520 353 11,215 181 267 19,537
595UT 595Situs 89,269 02%484 249 914 951 189 13,787
595WA 595Situs 56,063 01%560 156 970 853 118 658
595WYP 595Situs 37,566 01%045 105 331 242 802
596CA 596Situs 47,210 01%314 132 186 560 100 291
596IDU 596Situs 93,935 02%614 262 328 105 198 14,508
5960R 596SitU8 455,389 10%12,673 271 40,374 15,052 962 70,331
596UT 596Situs 782,075 17%764 182 69,338 25.850 652 120,786
596WA 596Situs 107 111 02%981 299 496 540 226 16,543
596WYP 596Situs 176,989 04%925 494 15,692 850 374 27.335
596WYU 596Situs 36,505 01%016 102 236 207 638
597CA 597Situs 33,562 01%934 976 109 183
5971DU 597Situs 171,003 04%759 477 15,161 652 361 26,410
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79% 102,077 10,235 325,205 121,241 7 747 566,505
-0.02% (2,952) (296) (9,404) (3,506) (224) (16,382)
-0,07% (9,201) (923) (29,312) (10,928) (698) (51,061)
-0.17% (22,533) (2,259) (71,788) (26,763) (1 710) (125,054)
-0,02% (3 230) (324) (10,289) (3,836) (245) (17,923)00% (395) (40) (1,257) (469) (30) (2,190)02% 2 227 223 7,095 2,645 169 12,36007% 9 424 945 30,023 11,193 715 52,300
-0,02% (2,995) (300) (9,540) (3,557) (227) (16,619)17% 22,170 2,223 70,630 26,332 1,683 123,03600% 129,508 12,986 412,596 153,821 9,829 718,74053% 197,661 19,820 629,726 234,770, 15,001 1,096,97826% 33 659 3,375 107,233 39,978 2,555 186,80028% 35 840 3,594 114 183 42,569 2 720 198,90604% 5,530 555 17,619 6,568 420 30,69104% 4 633 465 14,761 5,503 352 25,71451% 454 485 45 572 1,447,934 539,808 34 493 2,522.29104% 5 546 556 17670 6,587 421 30,78025% 32,831 3,292 104,596 38,995 2,492 182 20540% 51,910 5,205 165,377 61,655 3,940 288,08706% 7 530 755 23,990 8,944 571 41,79002% 3,055 306 9,733 3,629 232 16,95501% 1,236 124 3,939 1,468 94 6 86202% 3,177 319 10,122 774 241 17,63375% 97 399 9,766 310,300 115 684 7,392 540,541000/0 (109) (11) (346) (129) (8) (603)19% 24 911 2,498 79,364 29,588 1 891 138,25103% 3,534 354 11,259 4 197 268 19,61213% 16,413 1,646 52,291 19,495 1 246 91 09001% 676 68 2,154 803 51 3,75317% 21,957 2,202 69 951 26,079 1,666 121,85502% 2,587 259 8,240 3,072 196 14,35507% 9,655 968 30,758 11,467 733 53,58105% 6,444 646 20,530 7 654 489 35,76300% 471 47 1,501 560 36 2,615000/0 00%
00%
00%
00%
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19,64%
14%
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00%
85%
00%
-0.62%
-0,25%
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01%
00%
02%
06%
83%
07%
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04%
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~Pfi!i'
574 317
791 560
688,686
156,753
206 545
390
26,050
274,760
535,115
494,632
139,499
117,415
241 910
650
015
668,065
(106,075)
(330,617)
(809,710)
(116,051)
(14 180)
80,031
338,640
(107 609)
796,647
653,770
102,820
209,511
287 895
198,724
166,498
16,331 575
199,300
179,758
865,331
270 588
109,781
428
114 169
499,949
(3,905)
895,162
126,988
589,801
24,301
788,996
92,944
346,932
231 560
16,933
91,338,986
641 216
45,741
(18,970)
(17,925,002)
(2,902,540)
(1,151,828)
28,226
19,495
109.650
266,871
838,685
346,471
62,605
193,138
783
541 835
17 ,844
273
(528)
(498 828)
(80,774)
(32,054)
254,874
789
128
(53)
(50.018)
(8,099)
(3,214)
097,981
56,849
055
(1,682)
589,205)
(257,335)
(102,119)
192,910
354
(40)
(37,858)
(6,130)
433)
019,028
21,194
512
(627)
(592,475)
(95,938)
(38,071 )
785
543
051
427
106.825
642
742
375
306
745
10,712
967
175
539
502
728
721
23,660
340,332
30,718
550
17,123
247
232
564
107
732
132
408
933
644
624
821
126,880
11,452
069
384
,-t.l.
106,629
99,031
064
(2,930)
(2,768,384)
(448,276)
(177,891)
359
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16,935
41,216
592,856
53,510
669
29,829
430
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270,533 100,858 6,445 471,267
974,697 3,718,691 237,617 17,375,855
231,386 15,371 575 982,214 71,824,800
Utili OMAG 347,091,447 968,531 30,772,621 11,472417 733 066 I659067 53,605,701
Iif-.
~acifiCorp
~ension and Benefit Expense
Summary
14.
FY 2004 FY 2006
Expense
included in Test Adjusted Adjustment to
Year Expense Expense REF
Pension 20,890,018 51,500,000 30,609,982
FAS 106 20,419,055 28,700,000 280,945
FAS 112 514,299 854 758 340,459
Sub-total 823,372 86,054 758 231 386 4,14.4
SERP 777,822 777 822) 4,12.4
Benefits 60,482,517 75,854 092 371,575 4,14.4
Total 108,083,710 161 908 850 825 139
PacifiCorp
Idaho Results of Operations March 2004
Scottish Power Cross Charge
PAGE
ACCOUNT
TOTAL
~OMPANY
IDAHO
ALLOCA T,f:DFACTOR %F A'CTOR
Adjustment to Expense:
Scottish Power Cross Charge 930 15,657 489 961%933,312
Description of Adjustment:
REF#
15.
PacifiCorp and ScottishPower UK (SPUK) executed a cross charge agreement governing the allocation of costs incurred by
each entity on behalf of the other, Although SPUK has provided corporate services to PacifiCorp since the merger, cross
charges only began to be invoiced as of April 2004. This adjustment reflects the annual expected cross charges.
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PacifiCorp
Idaho Results of Operations March 2004
Workmen s Comp Expense
PAGE
TOTAL IDAHO
ACCOUNT Im!COMPANY FACTOR FACTOR %ALLOCA r.ED REF#
Adjusbnent to Expense:
Remove Workers' Compensation Write-off 930 (11 513,000)961%(686,268)16.
Remove Workers' Compensation Write-off 920 910 423 961%352,309 16.
(5,602.577)(333,~9)
Description of Adjustment:
The Company received notice that the Insurance Carrier used by the Company for the purpose of providing employee Workers
Compensation insurance was in bankruptcy. Therefore, the Company set up a contingency reserve. The reserve was set up by
debiting FERC account 920 and crediting FERC account 2283. The current reserve balance recorded on the Company's books
is $5.6 million and is being allocated to Non-utility. This adjustment nonnalizes the test period results of operations by removing
the expense transactions on the basis that it is a one time non-recurring event.
L..\. tb.
PACIFICORP
SAP Screen Print to Account 280490. FAS 112. Workers' Compensation Write-off
:.:: ycount ~dlt QotD En~ltiJnment 8istem Help ,
- .- "~/~~~';:.- '- -.. .. ...
GIL Account Balance Display
-- -- - --
MId SeIIiIIII
"" ".".".",
CDmpIIny JDtJD - ht:/fICtJIp E/et:fI1&
BDDked EntrIs:
T atII
ReoulalDlY TrMtmIlIII:
Balance from Above
Regulatory Adjusbnent
Teal
Account 920 &. 930 A&G
11,513,000
(5,910,423)
5,602,577
Actount920 &. 930 A&G
602,577
(5,602,577)
L). J~,
Aa:DuIt 2283 nuance Pro4is1on)BegIring Balance EndIng Balance (S,Ioc8I8c1 Non-utlllty
Average Balance (2,801,289) Allocated Non-Uti.,
Account 2283 nsurance Provision)
PacifiCorp
Idaho Results of Operations March 2004
Memberships and Subscriptions
PAGE
ACCOUNT
TOTAL
COMPANY
IDAHO
ALLOCATEDFACTOR %FACTOR
Adjustment to Expense:
Miscellaneous General Expenses 930 (1,550,668)(92,432)961 %
Adjustment Detail:
SAP Account 545550 300,738
Ordered Allowance:
WEI (Account 930)
UARG (Account 930)
PNUCC (Account 930)
EEl (Account 930)
Total Memberships
Best Practices em 75%
47,500
153,078
64,871
734,646
000,094
750,071
Total Adjustment Account 930 fI ,550,668(
Description of Adjustment:
Based on past practices of the IPUC (Idaho Power's Order #29505), national and regional trade organizations are recognized at
75% (PNUCC, UARG, EEl and WEI (formerly WEPI)). Other membership dues are removed,
REF#
17,
17.
17.
17.
17.
Miscellaneous Expens..
Summary Reference Worksheet
Document Number
44236168
46181984
47908001
60657758
45451131
45451131
45451132
44687689
45041119
45616811
46191964
46600778
46933931
48012020
48661147
49064095
53285902
44995657
46103853
47906991
48854625
Account number
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
545550
!HI
2003 UARG PARTICIPATION 2ND QTR .PAYMENT
2003 UARG PARTICIPATION 3RD QUARTER PAYMENT
2003 UARG PARTICIPATION 4TH QUARTER PAYMENT
2004 UARG Participation-1st qtr payment
2003 USWAG DUES
2003 USWAG DUES
2003 USWAG DUES
PREPAID MEMBERSHIP DUES AMORT -EEl APRO3
PREPAID MEMBERSHIP DUES AMORT -EEl MAYO3
PREPAID MEMBERSHIP DUES AMORT -EEl JUNO3
PREPAID MEMBERSHIP DUES AMORT -EEl JUL03
PREPAID MEMBERSHIP DUES AMORT -EEl AUG03
PREPAID MEMBERSHIP DUES AMORT -EEl SEPO3
PREPAID MEMBERSHIP DUES AMORT-EEI OCTO3
PREPAID MEMBERSHIP DUES AMORT -EEl NOVO3
PREPAID MEMBERSHIP DUES AMORT -EEl DecO3
PREPAID MEMBERSHIP DUES AMORT -EEl Jan,Feb,Mar-04
SECOND QUARTER MEMBERSHIP FEE FOR 2003
THIRD QUARTER MEMBERSHIP FEE FOR 2003
4TH QTR MEMBERSHIP FEE FOR 2003
MEMBERSHIP DUES 1012003- 912004
Annualized EEl am0rtiz8tion
Annualized UARG
Annualized PNUCC
Annualized WEPI
PostinG Date FIscal Year Cost Center FERC Account MembershiD
4/1112003 2004 9302000 UARG
7/1412003 2004 9302000 UARG10I9l2OO3 2004 9302000 UARG
1/1512004 2004 9302000 UARG6/412003 2004 9302000 USWAG
6/412003 2004 10205 9302000 USWAG
61412003 2004 9302000 USW AG
412312003 2004 13252 9302000 EEl
51512003 2004 13252 9302000 EEl
611012003 2004 13252 9302000 EEl7/1512003 2004 13252 9302000 EEl
811212003 2004 13252 9302000 EEl9/512003 2004 13252 9302000 EEl
10/1512003 2004 13252 9302000 EEl
11/1312003 2004 13252 9302000 Eel
121912003 2004 13252 9302000 EEl
3l3Ol2OO4 2004 13252 9302000 EEl
5/112003 2004 9302000 PNUCC7I9l2OO3 2004 9302000 PNUOC101912003 2004 9302000 PNUCC
11/2512003 2004 11690 9302000 WEPI
734,64&
153,078
64,871
47,500
000,094
L-\.17. ).
&m8mI
38,141.
38,141,
38,141.
38,653.
14,732.
14,732.
14,732.
60,637.
60,637,
60,637,
60,637.
60,637.
60,637.
60,637.
60,637.
60,637.
168,908.22
16,217.
16,217.
16,217.
47,500.
4 ' \ l-
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 - PaclfiCorp Electric
Booked Entries:
Account 930 Other Misc... Ex nses and Fees)
300,738 Memberships booked that are non-regulated in nature
Total 300,738
Reaulatorv Treatment:
Account 930 Other Misc... Ex nses and Fees)
Balance from above 2,300,738
Remove non-regulated Expenses 550,668
Total 750,071
PacifiCorp
Idaho Results of Operations March 2004
DSM . Irrigation
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Other Miscellaneous Expense 557 (289,019)446%(18,631)18.
Other Miscellaneous Expense 557 289,019 Situs 289,019 18.
Description of Adjustment:
Load control payments made to the Idaho irrigators were being system allocated, This adjsutment corrects this allocation by
Situs assining these costs to Idaho. This aligns the reduction in Idaho load with the cost associated with that load reduction.
Cosl EJem. Co&! element name
514511 20120 Demand Curtail
514511 20/20 Demand Curtail
514511 20120 Demand CurtaH
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand Cunall
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand Curlall
514511 20120 Demand CurtaB
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand Curtail
514511 20120 Demand Curt8D
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand Cwtall
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand Curtail
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand CurI8II
514511 20120 Demand Curtail
514511 20120 Demand Curtail
514511 20/20 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand CurtIIII
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand Curt8II
514511 20120 Demand CurtaIl
514511 20120 Demand Curt8II
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20/20 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand CurlaN
514511 20/20 Demand CurtaIl
514511 20120 Demand CurtaH
514511 20120 Demand Curt8II
514511 20120 Demand CurtaU
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaR
514511 20120 Demand Curtail
514511 20120 Demand Cur18II
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20/20 Demand CurtaIl
514511 20/20 Demand CurtaH
514511 20/20 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand Curtail
514511 20120 Demand CurI8II
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20/20 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand Curta"
514511 20120 Demand Curtail
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20/20 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaH
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand Curtail
514511 20/20 Demand Curta"
514511 20120 Demand Curtail
514511 20120 Demand Curtail
514511 20120 Demand CurtaIl
514511 20/20 Demand Curtail
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20120 Demand CurtaIl
514511 20/20 Demand Curtail
514511 20/20 Demand CurtaIl
514511 20120 Demand Curtail
514511 20/20 Demand Curlall
11900 G NeI PwrCst ex Ful
Val.ln RC
S 863.S 82,837.S 4,879.S 40,034.
S 11,264,S 63,360.S 10,643.
S (83,360.90)S 108.S 81,111.S (3,930.58)S 99.
S 120.S 422.S 42.
S 157.S 47.S 17.S 129,
S 132.S 17.S 53.S 139.
S 140.S 46.S 30.
84.48S 78.S 70.S 295.
S 210.S 84.S 198.S 124.S 20.S 45.S 52.S 86.S 89.S 37.S 53.S 13.S 80.S 121.S 13.S 25.S 10.
S 226.
S 117.S 154.
S 236.
S 488.S 36.S 19.S 21.S 15.S 19.S 62.S 40.S 87.
S 346.S 45.S 116.S 45.S 21.S 11.S 98.S 28.S 86.S 279.S 11.S 9.S 140.S 86.
S 157.S 197.
23827S 4,510.S 1,420.
(677.04)
S 650.
S 101.S 30,007.S 3,267.S (1,540.88)
86.22S 6,027.S 485.S 6,939.S 1,666.
S 180.
1.277.78
S 289,019.
Lf.I~.
Postg Date Offset. acct name Name
7/10/2003 Spec Contr-Inlenpt Price SIructure 07LDCONTRI..
7/1112003 ResIdential Sales Price SIructure 07LDCONTRI..
7/1412003 Deriv Trading &p RecIass Dertvatlve Trading Exp to-Con'ect Aa:t7/1412003 Deriv Trading Exp RecIass Derivative Trading &p to Correct Aa:t
7/12/2003 Sales Tax ColI Payab Price SIrucIure 07LDCONTRL.
713112003 Aa;r - EIec Pur1:h-CI 01 200306
7/1512003 Sales Tax CoIl Payab PriceSIructure 07LDCONTRI..
7/17/2.003 Trading Sales Netled to reverse Idaho Irrigation lei cnU bkd June 2003
7I26l2OO3 Sales Tax ColI Payab Price SIructure 07LDCONTR1..
712912003 ResIdential Sales Price Structure 07LDCONTR1..
713012003 Cull AIR..eJect PrIce Struclureñ 07LDCONTRI..
713112003 Cult AIR-EIecI Customer Number 50979708001002
713112003 Cuat AIR-Elect Customer Number 50979708001003
713112003 Cull AIR-Elect Customer Number 55779323001001
7131/2.003 Cuat AIR.EIecI Customer Number 61535146002001
713112003 Cust AIR-Elect Customer Number 61550476001002
713112003 Cuat AIR-Elect Customer Number 61835798001005
713112003 Cult AIR-Elect Customer Number 82763436002001
713112003 Cult AIR-Elect Customer Number 62937876003004
7131/2.003 Cuat AIR.EJect Cuslomer Number 63019706001022
713112003 Cuat AIR..EJed Customer Number 648503460020017131/2.003 Cuat AIR..EJed Customer Number 65267476001002
713112003 Cusl AIR..EJed Customer Number 65267896001003
713112003 Cusl AIR-Elect Cuslomer Number 65267896001008
713112003 Cull AIR..EJed Customer Number 65276576001001
713112003 Cult AIR-Elect Customer Number 65279656001002
713112003 Cuat AIR..EJed Customer Number 65551468003001
713112003 Cult AIR-EIecI Customer Number 65551466004001
713112003 Cult AIR-Elect Customer Number 65551466009001
713112003 Cult AIR..EJed Customer Number 82242547002001
713112003 Cull AIR..EJed Customer Number 82242547002004
81112003 Cuat AIR.EIecI Customer Number 00025431001001
81112003 CuBI AIR-EIecI Customer Number 36489005001002
81112003 Cult AIR-Elect Customer Number 50979706001001
811/2.003 Cuat AIR-Elect Customer Number 81509176001006
81112003 Cusl AIR-Elect Customer Number 61509176001007
81112003 Cult AIR-Elect Customer Number 61512048001002
81112003 Cusl AIR-Elect Customer Number 61524996001005
81112003 Cuat AIR-Elect Customer Number 61535916001005
811/2.003 Cull AIR-Elect Customer Number 61837196001003
81112003 Cust AIR-EIecI Customer Number 61837196001004
81112003 Cult AIR-Elect Customer Number 82151776001002
81112003 Cult AIR-Elect Customer Number 82335736001003
81112003 Cult AIR-Elect Customer Number 82335736001007
81112003 Cult AIR-Elect Customer Number 82763436003001
81112003 CuBt AIR-Elect Customer Number 82774566002001
81112003 Cult AIR.EIecI Customer Number 82965246001001
81112003 Cult AIR-Elect Customer Number 63019706001012
81112003 Cult AIR-Elect Customer Number 63019706001013
811/2.003 Cult AIR-Elect Customer Number 63019706001017
81112003 Cult AIR-Elect Customer Number 63019706001020
81112003 Cust AIR-EIecI Cuslomer Number 63019706001021
8/1/2.003 Cult AIR-Elect Customer Number 63392596001003
8/112003 Cust AIR..EJed Customer Number 63425846001003
81112003 CuBI AIR..EJed Customer Number 634923460010028/112003 Cult AIR-Elect Customer Number 63494516001003
8/112003 Cult AIR-Elect Customer Number 63496126001003
8/112003 Cult AIR-EIecI Customer Number 65267476001003
8/112003 Cull AIR-Elect Customer Number 65267476001004
811/2.003 Cult AIR-EIecI Customer Number 652678960010018/112003 Cuet AlR-EJect Customer Number 65267896001002
8/112003 Cuet AIR-Elect Customer Number 65267896001004
811/2.003 Cuat AIR-Elect Customer Number 65267896001005
81112003 Cult AIR-Elect Customer Number 65294566001001
8/112003 Cull AIR-Elect Customer Number 65294566001002
81112003 Cuel AIR-Elect Customer Number 65510866004001
8/112003 Cult AIR-EIecI Customer Number 65551466001010
8/112003 Cuel AIR-Elect Customer Number 655514660080018/1/2.003 Cuel AIR-Elect Customer Number 65551486010001
8/112003 Cust AIR-Elect Customer Number 65552726001001
81112003 Cuat AIR-Elect Customer Number 65575756001002
8/1/2.003 Cull AIR-EIecI Cuslomer Number 65575756001003
8/112003 Cuel AIR.EJect Customer Number 65586956001003
811/2.003 Cusl AIR-Elect Customer Number 65586958001004
81112003 Cuet AIR-EIecI Customer Number 82242547002002
81112003 Cuet AIR-Elect Customer Number 82242547002003
81112003 Cuel AIR-EIecI Customer Number 88034146002001
8/12/2003 Oth Sales Public Aut Price SIructure 07LDCONTRl..
812212003 Sales Tax ColI Payab Price Structure 07LDCONTR1..
8/2.612003 CuIII AIR-Elect Price SIruc:Iure 07LDCONTR1..
8/2812003 Sales Tax ColI Payab Price SIructure 07LDCONTR1..
8/2912003 ResIdential Sales PrIce SIruc:Iure 07LDCONTRI..9I3l2OO3 Industrial Sales Price SIructure 07LDCONTRL
912512003 Residential Sales PrIce Struc:Iure 07LDCONTRL
912612003 CSS Inlerface Offset Price Structure 07LDCONTRl..
9/2.712003 Residential Sales PrIce Struclureñ 07LDCONTRL
9/12/2003 Residential Sales Price SIruc:Iure 07LDCONTRL
9/2.012003 ResIdential Sales PrIce Slructure 07LDCONTR1..
912312003 ResIdential Sales Price Struc:Iure 07LDCONTRL
912412003 ClAC NonRef Pend Clr Price SIructure 07LDCONTRL.
10118/2003 Sales Tax CoIl Payab Price SIructure 07LDCONTRL
2/2412004 Sales Tax CoIl Payab Price SIructure 07LDCONTRL
L.if_l~.
Accounts Reversing Booked Entries and Setting up Regulatory Treatment
Company 1000 PacifiCorp Electric
Booked Entries:
Total
Reaulatorv Treatment:
Total
Account 557(Other Purchase Power)
289,019
289,019
Account 557(Other Purchase Power)
289,019
289,019
289,019 SG
289,019