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Home My WebLink About20050118Weston Exhibit 9 Part III.pdf" ;r ):-, U1 i c.. Zc: m(I) -4-I "tJas: ~:E -I m (I):D ~ IDAHO REVISED PROTOCOL Page 5.0 Talal Net Power Cost Adjustments (Tab 5) TOTAL Trail Mountain BPA Regional Closure Exchange Credit Talal Normalized NPC T3 Study Amortization Reversal Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 22,104,403 22.104,403 5 Other Operating Revenues (77,019)(77,019) Total Operating Revenues 22,027,384 22,104,403 (77,019) OperaUng Expenses: 9 Steam Production 001.651 442,806 558,844 1 0 Nuclear ProcIucIion 11 Hydro Production 12 Other Power Supply 54,127,304 21,470,654 32,656, 13 Transmission (257.272)(257,272) 14 Distribution 15 Custonwr Acccunting 16 Custonwr Service & Info 17 Sales 18 Administrative & General T alai O&M Expenses 55,871 682 22.656,188 558,844 32,656,650 20 0epr8cie1ion 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal (11,343,681)(184,357)(248,411)(10,910,913) Slate (1,541,418)(25,051)(33,755)482,612) 25 Deferred Income Taxes 40,849 40.849 26 Investment Tax Credit Adj. 27 Mise Revenue & Expense Total Operating Expenses:43,027,433 22,446,780 317.528 20,263,125 Operating Rev For Return:(21,000,049)(342,377)2O,263.125 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Mise Deferred Debits (237.395)(237,395) 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 WortIi1g Capital 42 Weatherization lo8ns 43 Mise Rate Base Total Electric Plant:(237 395)(237,395) Deductions: 47 Accum Prov For Depree 48 Accum Prov For Amort 49 Accum Def Income Tax 88,292 88,292 50 Unamortized ITC 51 Custonwr Aav For Const 52 Custonwr Service Deposits 53 Miscellaneous Oeduction& TotaIOeduction&:88,292 88,292 Total Rate Base:(149.103)(149.103) 60 Estimated ROE impad 11.209%-0.183%-0.209%-10.813%oooe4 0 . 000%000% 64 TAX CALCULATION: 66 Operating Revenue (33,844,299)(551,785)(635,864)(32.656,650) 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule~" AdditIons (114,890)(114.890) 71 Schedule "M" Deductions (7,254)(7,254) 72 Income Before Tax (33,951,935)(551,765)(743,500)(32,656,650) 74 State Income Taxes (1,541,418)(25,051)(33.755)(1.482.612) 76 Taxable Income ~32,410,517)(709.745)(31,174,038) 78 Federal Income Taxes ====-=:J 11 ,343, 68 (10,910,913) PaciflCorp Idaho Results of Operations March 2004 NPC T3 Study PAGE TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR ".ALLOCATED REF' Adjustment to Income: Sales for Resale Existing Firm PPL 447 62,488.311 446%028,098 Existing Firm UPL 447 187 838 446%334,416 Post-merger Firm 447 305,785,860 446%19,711 452 Non-rum 447 (27,931,884)051%969,564) Trans. - Off system sales 447 44"6% Total Revenue Adjustments 345,530,124 22,104,403 Adjustment to Expense: Purchased Power Existing Firm Demand PPL 555 12.208,591 446%786,986 Existing Firm Demand UPL 555 22,255.519 446%1 ,434.627 Existing Firm Energy 555 14,735.267 051%039,029 Post-merger Firm 555 294,096,757 446%18,957,954 Secondary Purchases (Non-Firm)555 (46,995,714)051%(3,313,813) James River Royalty offset 555 (9,514,906)446%(613,346) Seasonal Contracts 555 44,080,715 SSGC 7.473%294,321 Total Purchased Power Adjustment 330,866.230 585,757 Wheeling Existing Firm PPL 565 221,549 446%143,205 Existing Firm UPL 565 922,242 446%123,911 Post-merger Firm 565 (6,811.035)446%-(439,050) Non-firm 565 210 229)051%(85,337) Total Wheeling Expense Adj (3.877 474)(257,272) Fuel Expense 501 23,265,712 051%640.537 Other Steam 503 -(237,713)051%(16,762) Natural Gas Expense 547 (3,926,197)051%1276,848) Peaker Fuel Expense 547 167 894 SSECT 4'61%161 745 CholialAPS Fuel Expense 501 (2.781 753)SSECH 506%(180,969) Total Fuel Exp 18.487,943 327.703 Net Power Cost (53,426t 551,785 Description of Adjustment: The net power cost adjustment normalizes steam and hydro power generation. fuel, purchased power, wheeling, and sales for resale in a manner consistent with the contractual tenns of sales and purchase agreements, and normal hydro and weather conditions, PaclftCorp Page 5. Idaho Results of Operations March 2004 NPC T3 Study ACTUAL NORMALIZED Description Account COSTS COSTS DIFFERENCE REF (1)(2)(2) - (1)NORMALIZED Adjustment to Revenue:COSTS Sales for Resale (Account 447) Existing Firm PPl 447.19,510,212 998.523 62,488.311 1.2 Existing Firm UPl 447.122 20,554,122 25,741,960 . 5,187,838 Post-merger Firm 447.2,13,.884,789,267 190,575,127 305.785,860 Non-firm 447.931,884 (27,931 884)1.2 Transmission - Off system sales 447. Total Revenue Adjustments 952,785,485 298,315,609 345,530,124 Adjustment to Expense: Purchased Power (Account 555) Existing Firm Demand PPl 555.44,257,213 56,465,804 12,208,591 1.2 existing Firm Demand UPl 555.55. .56, .30,919.817 53.175,336 22,255.519 1.2 existing Firm Energy 557,555.11-13.65,865,924 80,601 191 14,735.267 James River Royalty offset 503 514 906 (9,514 906) Post-rnerger Firm 555.843,765,819 137,862,576 294.096,757 Secondary Purchases 555.25, .46,995,714 (46,995,714)1.2 Seasonal Contracts 555 080,715 080,715 SSGC Total Purchased Power Adjustment 041,319.393 372,185,623 330,866,230 Wheeling (Account 565) Existing Firm PPl 565.36,862,116 39.083,665 221 549 existing Firm UPl 565.27 177,432 099.674 922.242 P08t-merger Firm 557.0, 565.46. .36,650,334 29,839.299 (6.811,035) Non-firm 565.335,299 125,070 (1,210,229 Total Wheeling Expense Adj 77,025,181 73,147,707 (3,877.474) Fuel Expense Fuel Consumed - Coal 501.1,.379,763,086 385,054,039 290,953 Undistributed Fuels Credit 501.(23,865,557)23,865,557 Fuel Consumed - Gas 501.890,798 (5.890,798) Steam From Other Sources 503.037 352 799.639 (237.713) Natural Gas Consumed 547.49,162,285 45.236,088 (3,926,197) Simple Cycle Combustion Turbines 547 21,978,054 145,948 167,894 sseCT CholialAPS Exchange 501 42,037,783 39.256,030 781,753)SSECH Total Fuel Expense 479,003,801 497,491.744 18,87,1M3 Net Power Cost 644.562.890 644.509,464 (53.426) PacifiCorp Generic Study Period Ending MatCh 2005 SPECIAL SALES FOR RESAlE Pacific Pre Merger Post Merger Utah Pre Merger Non Firm Sub Total TOTAL SPECIAL SALES PURCHASED POWER & NET INTERCHANGE BPA Peak Purchase Pacific Capacity Mid Columbia MisclPacific F. ContractslPPL Pacific Sub Total Gemstate GSLM OF ContractslUPL IPP Layoff UP&L to PP&L Utah Sub Total APS p167566 APS p172318 APS p205692 APS Supplemental Purchase Aquila hydro hedge Avista Summer Capacity SPA So. Idaho Exchange Clark S&I Agreement (Net) Combine Hills Constellation Purchase Constellation Temperature Hedge Constellation p223699 Desert Power Deseret Purchase Duke HLH Duke p99206 Georgia-Pacific Camas Hermiston Purchase Hurricane Purchase Kennecott Generation Incentive Magcorp MagCorp Reserves Morgan Stanley call Morgan Stanley p189046 Morgan Stanley p189047 Morgan Stanley p196538 Morgan Stanley p206006 Morgan Stanley p206008 NuCor P4 Production Pinnacle West PowerEx p181986 Public Service NM Rock River Sempra call TransAlta Purchase Tri-State Purchase UBS Summer Purchase Power PlaMina 11512005 2:32 PM 5. ,. Study Results MERGED PEAK/ENERGY SPLIT ($) Merged Pre-Merger Pre-Merger 09/02 Dem Enerav Non-Firm Post- 81,998,523 81,998,523 190,575,127 190,575,127 25,741 960 25,741,960 298,315,609 107,740,483 190,575,127 39,278,250 747,661 18,962,471 863,445 56,859,706 122,711,533 598,300 39,190,538 25,741,960 67,530,798 999,960 267,160 175,273 750,000 (164.209) 12,670,980 472,946 189,760 075,000 151,825 11 ,592,320 249,600 11,388,848 81,867,308 33,504 878,328 495,738 453,150 236,000 395,640 879,500 10,849,602 708,800 220,224 923,552 666,112 139,620 124,837,741 11 ,893,226 39,278,250 600,000 688,741 215,860 682,952 56,465,804 27,433,377 25,741,960 53,175,336 Page 1 147,661 13,273,730 647,585 47,176,754 66,245,729 598,300 11,757,161 14,355,461 999,960 267 160 175,273 750,000 (164.209) 12,670,980 472,946 189,760 075,000 151,825 11,592,320 249,600 11,388,848 81,867,308 33,504 878,328 495,738 453,150 236,000 1 ,395,640 879,500 10,849,602 708,800 220,224 923,552 666,112 139,620 124 837,741 11,893,226 Idaho FV2OO4 GRC - Allocation Study (12.20.2004).)(15 - PrePost 1. PacltiCorp Study Results Generic Study MERGED PEAK/ENERGY SPLIT Period Ending March 2005 ($) Merged Pre-Merger Pre-Merger 09/02 Demand Enemy Non-Firm Post-Mercer Short Term Firm Purchases 838,645,786 838,645,786 New Firm Sub Total 181 943,292 181 943,292 Non Firm Sub Total TOTAL PURCHASED PW & NET INT.372,185,623 109,641,140 80,601,191 181,943,292 WHEELING & U. OF F. EXPENSE Pacific Firm Wheeling and Use of Facilities 39,083,665 39,083,665 Utah Firm Wheeling and Use of Facilities 099,674 099,674 Post Merger 29,839,299 29,839,299 Nonfirm Wheeling 125,070 125,070 TOTAL WHEELING & U. OF F. EXPENSE 73,147,707 41,183,338 125,070 29,839,299 THERMAL FUEL BURN EXPENSE Ca rbon 12,687,404 12,687,404 Cholla 39,256,030 39,256,030 CoIstrip 174,133 174 133 Craig 13,826,442 13,826,442 Currant Creek 209,562 209,562 Daye Johnston 36,414,801 36,414,801 Gadsby 414,119 1,414,119 Gadsby CTs 594,945 594,945 Hayden 584,157 584,157 Hermiston 47,160,408 160,408 Hunter 70,781,448 70,781,448 Huntington 65,619,967 619,967 Jim Bridger 100,525,111 100,525,111 Little Mountain 432,768 432,768 Naughton 55,122,354 55,122,354 West Valley CT 17,341 440 341 440 Wyodak 16,318,222 16,318,222 Total Bum Expense 501,463,311 501,463,311 Sale of Excess Gas (16,749,606)16,749,606 Pipeline Reservation Fees 978,400 978,400 TOTAL FUEL BURN EXPENSE 493,692,105 493,692,105 OTHER GENERATION EXPENSE Blundell 799,639 799,639 Foote Creek I TOTAL OTHER GEN, EXPENSE 799,639 799,639 -------------------------------------------------------------------------------------------------------------- NET POWER COST 644,509,464 43,083,996 80,601 191 499,616,814 21,207 464 ---------------------- ------------------------------------------------------- --------------------------------- Power Planning 1/512005 2:32 PM Page 2 Idaho FY2OO4-GRC - Allocation Study (12.2O.2OO4).x15 - PrePolt , , r. . . . . . . . u , . . r I ~ u u . . ' \ : l U l U ' I I . ~" . ~U U " Id a h o G R C 2 0 0 4 Ne t P o w e r C o s t A n a l y s i s Pe r i o d E n d i n g M a r c h 2 0 0 5 04 1 0 4 . 0 3 / 0 5 Ap r . 0 4 Ma y . 0 4 Ju n . 0 4 Ju I . 0 4 Au g . 0 4 Se p . 0 4 Oc t . 0 4 No v . 0 4 De c . 0 4 Ja n . o S Fe b . o S Ma r . o 5 Sp e c i a l S a l e . F o r R e . a l e Lo n g T e r m F i r m S a t e s Bla c k H i l l s 10 , 13 4 , 12 3 80 3 , 48 1 81 2 , 85 5 86 3 , 71 8 85 1 , 25 0 84 9 , 29 - 4 84 7 , 46 0 85 8 , 74 7 84 2 , 54 8 85 9 , 39 1 88 0 , 98 0 82 8 , 37 7 85 8 04 8 Bl a n d i n g 52 0 , 32 4 42 , 97 2 43 , 90 4 42 , 97 2 43 , 90 4 43 , 90 4 42 , 97 2 43 , 90 4 42 , 97 2 43 , 90 4 43 , 90 4 41 , 10 7 43 , 90 4 BP A F l a t h e a d S a l e 20 , 10 5 , 98 3 69 7 , 89 5 75 4 , 28 5 89 7 , 89 5 75 4 , 28 5 75 4 , 28 5 89 7 , 89 5 87 3 , 93 3 81 9 , 93 5 87 3 , 93 3 84 7 , 21 8 48 7 , 80 8 84 7 , 21 8 BP A W I n d 07 8 , 25 8 16 7 , 54 8 12 9 , 00 8 13 4 , 02 7 13 5 , 12 9 12 4 , 25 3 14 2 , 57 0 19 1 , 49 5 21 8 , 18 9 21 8 , 85 4 23 1 , 88 3 19 0 , 70 0 19 6 , 82 4 CD W R 28 , 25 2 , 83 2 99 2 , 09 8 03 5 , 84 1 99 2 , 09 8 12 5 , 83 4 06 1 , 78 8 99 2 , 09 8 08 1 , 78 8 41 8 , 83 7 57 2 , 89 8 Co w l i t z 43 5 , 85 8 48 , 17 8 14 0 00 0 34 9 , 44 0 80 2 , 00 0 84 0 , 84 0 81 6 , 00 0 49 7 , 28 0 54 4 , 32 0 Fl a t h e a d 88 7 , 10 4 49 5 , 38 0 51 1 , 87 2 49 5 , 38 0 51 1 87 2 51 1 , 87 2 49 5 , 38 0 48 8 , 08 4 47 2 , 32 0 48 8 08 4 48 8 , 06 4 44 0 , 83 2 48 8 , 08 4 Hu r r i c a n e S a l e 29 3 89 0 24 , 49 1 24 , 49 1 24 , 49 1 49 1 24 , 49 1 24 , 49 1 49 1 24 , 49 1 24 , 49 1 24 , 49 1 24 , 49 1 24 , 49 1 LA D W P ( I P P L a y o f f ) 25 , 74 1 , 96 0 03 0 , 35 8 22 8 , 22 3 19 1 , 37 3 18 3 , 83 1 21 0 , 88 3 15 0 , 85 3 18 2 , 59 4 41 7 , 38 0 09 3 , 38 4 02 7 , 91 8 99 9 , 47 1 02 7 , 91 8 PS C O 56 2 , 88 4 80 4 , 92 5 77 0 , 73 8 81 4 , 77 5 82 1 82 9 78 7 , 15 4 58 8 , 80 9 84 1 , 04 2 56 8 , 80 9 75 2 , 87 8 93 3 , 41 8 87 9 , 52 8 81 9 , 18 5 SC E 58 , 94 4 00 0 99 2 , 00 0 80 0 00 0 99 2 , 00 0 99 2 , 00 0 99 2 , 00 0 80 0 , 00 0 99 2 , 00 0 80 0 , 00 0 99 2 , 00 0 80 0 , 00 0 80 8 , 00 0 18 4 00 0 Sie r r a P a c 2 28 , 87 8 , 24 7 19 6 , 83 8 27 8 21 4 20 5 . 00 3 40 3 , 71 9 42 2 , 54 5 05 4 , 39 7 27 8 , 21 4 49 7 84 8 53 7 , 59 1 65 9 , 57 9 52 8 , 51 2 81 5 , 98 8 SM U D 12 , 92 0 , 40 0 25 9 , 00 0 49 9 , 50 0 24 7 , 90 0 08 1 , 90 0 85 4 , 70 0 18 2 , 80 0 31 8 , 20 0 87 2 , 40 0 13 1 , 20 0 10 1 , 80 0 78 1 , 20 0 85 0 , 00 0 UM P A 88 4 , 54 0 23 5 , 28 4 23 8 17 3 23 5 , 28 4 24 1 , 20 8 24 1 , 20 8 23 8 , 20 1 24 1 , 20 8 23 8 , 20 1 24 1 , 20 8 24 1 , 20 8 23 2 , 18 8 24 1 , 20 8 UM P A I I 95 3 , 31 2 80 8 , 44 0 85 4 , 74 2 42 2 , 79 5 54 3 , 29 4 59 0 , 77 4 49 2 , 78 0 54 8 , 08 7 23 3 , 24 5 47 4 , 85 7 40 3 , 82 9 40 4 , 78 2 37 9 , 88 8 WA P A I 11 . 19 3 . 80 0 22 1 . 12 0 28 1 . 82 4 22 1 . 12 0 28 1 . 82 4 26 1 . 82 4 22 1 . 12 0 28 1 . 82 4 22 1 . 12 0 26 1 . 82 4 To t a l L o n g T e r m F i r m Sa t . . 27 7 , 56 4 , 89 2 22 , 36 9 , 38 4 23 , 24 1 , 48 9 23 , 38 0 , 58 9 24 , 95 5 , 78 9 24 , 13 1 23 , 07 1 . 80 4 23 , 15 3 , 01 0 88 8 , 27 3 28 , 00 6 , 51 5 21 , 07 9 , 88 5 19 , 72 0 27 4 20 , 92 1 , 02 9 Sh o r t T e r m F 1 r t n S a l e s CO B 56 , 51 8 , 92 0 01 2 , 90 0 04 0 , 57 3 38 3 , 87 3 02 4 , 43 7 28 9 83 0 28 1 , 48 1 90 4 , 87 5 70 9 , 40 4 61 9 , 42 5 40 6 , 79 3 80 3 , 08 0 08 0 , 87 0 Co l o r a d o 49 9 , 68 0 85 0 23 9 37 8 18 2 , 59 4 39 , 13 0 19 , 00 4 30 , 27 3 80 0 63 3 DS W 38 9 , 39 8 . 32 3 24 , 48 3 , 33 8 23 , 81 1 48 4 32 , 55 1 , 28 2 43 , 13 5 , 92 4 47 , 95 0 , 86 7 83 , 73 8 , 95 1 48 , 82 2 , 07 3 85 8 , 18 2 19 , 75 9 , 75 1 11 , 98 8 , 39 8 45 9 , 40 0 10 , 27 8 , 89 5 Ea s t M a i n 29 , 40 4 , 20 6 09 8 , 38 0 87 4 , 38 3 72 1 , 84 8 23 9 , 17 8 78 8 , 42 5 98 9 , 91 7 85 0 , 18 9 08 4 , 87 0 08 1 Mid C o l u m b i a 28 3 , 31 7 , 23 1 22 , 89 2 , 51 8 21 , 20 4 , 05 7 28 , 50 9 , 65 9 27 , 35 3 , 25 3 22 , 42 2 , 49 1 34 , 85 4 , 85 0 20 , 03 7 , 77 3 19 , 58 2 , 45 2 17 , 38 4 , 89 6 13 , 70 0 , 95 9 15 , 88 3 , 82 0 19 , 71 0 , 70 5 SP 1 5 79 9 , 92 7 54 4 , 87 2 25 2 , 88 4 73 2 , 03 1 10 8 , 50 0 53 1 , 40 0 10 1 , 08 0 53 1 , 40 0 We s t M a i n 25 , 93 8 , 06 5 51 3 , 80 1 50 0 , 48 7 81 7 , 50 0 83 8 , 08 9 32 1 , 48 5 80 6 , 06 0 88 0 , 53 9 10 6 , 05 1 11 , 37 8 , 07 3 Wy o m i n g 17 . 83 0 . 70 5 03 8 . 00 8 78 3 . -- - . 1 . 9 9 8 . 1 1 1 15 7 . 83 1 20 1 . 35 5 2. 5 1 8 . 79 6 _ -- - . 2 . ~ 8 9 . 0n _ 48 8 . 52 5 To t a l S h o r t T e r m F i r m S a l e s 77 1 , 70 5 , 03 7 01 7 , 77 3 57 , 23 3 , 48 5 77 , 86 9 , 37 7 87 , 03 8 , 50 4 70 3 , 28 8 11 5 , 10 6 , 80 7 80 , 49 8 , 70 2 88 , 89 2 , 17 7 42 , 27 8 55 4 30 , 07 8 , 14 8 28 , 94 8 , 30 0 44 , 44 8 , 14 3 Sy S t e m B a l a n c i n g S a l e s CO B 45 , 07 9 , 48 3 85 5 , 80 6 29 9 , 38 3 88 9 77 2 02 2 , 12 5 51 7 , 81 9 88 9 , 14 8 80 9 98 8 19 8 39 8 83 0 , 77 8 04 3 , 00 3 09 7 , 29 7 84 5 , 98 9 DS W 10 1 , 55 3 , 89 3 52 8 , 38 8 98 8 , 94 2 11 , 14 5 , 68 4 47 2 , 40 7 56 8 , 35 3 55 2 , 22 2 75 7 , 02 8 42 3 , 72 2 19 0 , 00 3 10 , 28 1 , 31 5 11 2 , 62 3 12 , 53 7 , 22 9 Mid C o l u m b i a 10 9 , 24 4 , 88 8 10 , 07 0 , 54 7 16 , 74 1 , 97 4 10 , 59 2 , 97 7 24 , 57 7 , 87 4 15 , 81 5 , 07 7 99 8 , 55 7 40 7 , 21 7 49 8 , 27 4 83 2 , 88 8 35 8 , 34 1 63 3 , 02 5 12 0 , 33 8 SP 1 5 29 8 , 37 0 25 5 , 07 0 21 5 , 25 7 49 2 , 93 2 97 , 33 4 45 1 , 85 9 37 8 , 85 5 20 8 , 51 5 17 3 83 9 28 5 98 7 23 1 , 12 4 27 0 . 77 5 23 7 , 02 2 Tr a p p e d E n e r g y 23 . 98 0 12 . 82 1 08 2 19 5 74 0 12 1 To t a l S y s t e m B a l a n c i n g S a l e s 25 9 , 19 8 , 59 3 21 , 72 2 , 81 0 30 , 24 7 , 83 8 25 , 12 4 , 56 1 38 , 17 0 , 28 1 15 4 , 22 9 59 8 , 78 2 18 0 , 74 7 29 4 03 0 17 , 93 9 , 85 6 24 , 91 3 , 78 3 11 3 , 72 0 20 , 74 0 , 55 7 To t a l S p e c i a l S a l e . F o r R . . a l l 30 8 , 48 8 , 52 1 10 0 , 10 9 , 74 7 11 0 , 72 2 , 57 2 12 8 , 17 4 , 52 8 14 8 , 18 4 , 55 4 13 7 , 83 4 , 84 8 14 7 , 77 4 , 99 3 11 2 , 83 2 , 48 0 10 5 , 87 4 , 47 9 88 , 22 2 , 72 4 76 , 08 9 , 79 5 70 , 78 0 , 29 4 10 7 , 73 0 \J \ ... c . III F Y 2 0 0 4 N P C S t u d y ( G o l d 11 . 2 U O O 4 ) . N P C PII I I I 1 o f 1 3 Pi l l e t ." . . , . . 1 M I I I I ! \ " ' " Pa l Pa c l f l C o r p FY 2 0 0 4 ( G o l d ) 1 1 . 24 . 20 0 4 Id a h o G R C 2 0 0 4 Ne t P o w e r C o s t A n 8 1 y 1 1 8 Pe r i o d E n d i n g M a r c h 2 0 0 5 O4 I O 4 ~ 3 ' O 5 Ap r ~ MI Y ~ Ju n . C J 4 Ju I ~ Au a ~ Se p ~ Oc t ~ No v . C J 4 De c . 0 4 Ja n ~ 5 Fe b . C J 5 Ma r ~ 5 Pu r c h a s e d P o w e r & N e t I n t e r c h a n g e Lo n g T e r m F I r m P u r c h a s e s Aq u i l a h y d r o h e d g e 75 0 , 00 0 14 5 , 83 3 14 5 , 83 3 14 5 , 83 3 14 5 , 83 3 14 5 , 83 3 14 5 , 83 3 14 5 , 83 7 14 5 , 83 3 14 5 , 83 3 14 5 , 83 3 14 5 , 83 3 14 5 , 83 3 AP S p 1 6 7 5 8 6 99 9 96 0 47 5 40 0 52 4 58 0 52 4 , 58 0 47 5 , 40 0 AP S p 1 7 2 3 1 8 26 7 , 16 0 80 3 , 40 0 83 0 , 18 0 83 0 , 18 0 80 3 , 40 0 AP S S u p p l e m e n t a l P u r c h a s e 17 5 , 27 3 85 3 , 21 0 79 0 , 78 0 53 5 , 85 8 50 4 , 84 3 85 0 , 31 3 53 0 , 65 5 96 7 , 66 5 84 3 , 49 5 54 8 , 41 5 49 6 , 67 0 50 9 , 28 0 94 4 , 29 0 Cla l t ( S & I A g r e e m e n t ( N e t ) 12 , 67 0 , 98 0 25 2 , 91 9 (6 1 3 , 03 5 ) 01 7 , 41 5 36 3 , 20 2 80 5 , 11 7 93 4 , 68 8 09 9 , 75 3 79 , 06 7 21 3 , 30 7 (4 6 1 , 25 0 ) 38 7 , 77 6 79 2 , 02 3 Co m b i n e H n l s 47 2 , 94 6 27 9 , 76 8 31 8 , 38 8 31 1 , 84 3 27 7 , 39 6 29 0 , 76 5 20 8 , 19 0 26 9 87 7 31 5 , 61 7 30 4 , 41 3 34 2 , 49 6 28 7 , 21 7 27 0 , 97 7 Co n s t e n a t l o n P u r c h a s e 1 7 7 8 6 9 18 9 , 76 0 84 3 , 84 0 54 5 , 92 0 Co n s t e U a t i o n p 2 2 3 8 9 9 Co n s t e R a t i o n T e m p e r a t u r e H e d ! 07 5 , 00 0 35 8 , 33 3 35 8 , 33 3 35 8 33 3 De s e r e t P u r c h a s e 15 1 , 82 5 12 , 65 2 12 , 65 2 12 , 65 2 12 , 65 2 12 , 65 2 12 , 65 2 12 , 85 2 12 , 65 2 12 , 65 2 12 , 65 2 12 , 65 2 12 , 65 2 Do u g l a s P U D S e t t l e m e n t 73 9 , 16 5 15 5 , 00 8 20 4 , 88 9 20 2 , 89 4 14 5 , 73 2 12 7 , 05 9 98 , 29 1 84 , 62 1 10 3 , 16 9 11 9 , 27 4 16 8 , 32 9 16 1 , 90 1 16 8 , 39 7 Du k e H L H 11 , 59 2 , 32 0 98 1 , 76 0 94 4 00 0 98 1 , 78 0 98 1 , 78 0 98 1 , 76 0 94 4 , 00 0 98 1 , 76 0 94 4 , 00 0 98 1 , 76 0 94 4 , 00 0 90 6 , 24 0 01 9 , 52 0 Du k e p 9 9 2 0 8 24 9 , 60 0 74 0 , 00 0 71 0 , 40 0 79 9 20 0 Ge o r g l a - P a c l f l c C a m a s 12 , 02 6 , 36 9 96 9 , 51 3 00 1 , 83 1 96 9 , 51 3 00 1 , 83 1 00 1 , 83 1 96 9 , 51 3 00 1 , 83 1 96 9 , 51 3 00 1 , 83 1 08 1 , 26 8 97 8 , 82 8 08 1 , 26 8 Ge m s t a t e 59 8 , 30 0 20 5 , 80 0 20 5 , 80 0 20 5 , 80 0 20 5 , 80 0 21 1 , 90 0 20 5 , 80 0 25 4 00 0 25 4 , 00 0 21 2 , 50 0 21 2 , 50 0 20 9 , 90 0 21 4 50 0 Gr a n t C o u n t y 1 0 a M W p u r c h 8 s . 58 1 , 44 5 33 7 75 9 38 5 , 20 7 50 1 , 40 2 70 4 , 86 5 87 2 , 82 2 55 9 , 46 3 32 5 , 05 9 37 0 37 4 46 0 , 16 2 41 9 , 64 4 31 7 , 32 4 32 7 , 36 6 He r m l s t o n P u r c h a s e 81 , 71 0 , 32 5 38 1 , 05 8 57 8 , 62 1 12 4 98 4 95 3 , 03 3 09 8 , 59 0 03 8 , 23 5 20 2 , 94 4 23 7 , 91 2 20 1 , 47 0 07 2 , 22 6 73 6 , 68 4 10 4 58 8 Hu r r i c a n e P u r c h a s e 33 , 50 4 79 2 79 2 79 2 79 2 79 2 79 2 79 2 79 2 79 2 79 2 79 2 79 2 Id a h o P o w e r R T S A r e t u r n IP P P u r c h a s e 25 , 74 1 , 96 0 03 0 . 35 8 22 6 , 22 3 19 1 , 37 3 18 3 , 63 1 21 0 , 88 3 15 0 , 85 3 18 2 , 59 4 41 7 , 36 0 09 3 , 38 4 02 7 , 91 6 99 9 , 47 1 02 7 , 91 6 Ke n n e c o t t G e n e r a t i o n i n c e n t i v e 87 8 , 32 8 59 0 , 86 7 66 1 , 33 3 96 5 , 70 0 18 0 , 86 3 78 9 , 49 8 10 5 , 95 7 21 , 59 6 58 2 , 51 5 Ma g C o r p 49 5 , 73 8 41 1 , 42 4 39 6 , 90 0 48 9 , 21 8 84 0 , 52 4 58 9 , 68 0 42 1 , 20 0 45 3 , 77 4 43 9 , 99 1 65 3 , 02 9 Ma g C o r p R e s e r v e s 45 3 , 15 0 15 1 05 0 15 1 , 05 0 15 1 , 05 0 Mo r g a n S t a n l e y c a n 23 8 , 00 0 03 7 , 00 0 56 5 , 00 0 94 9 , 00 0 88 5 00 0 Mo r g a n S t a n l e y p 1 8 9 0 4 7 39 5 , 64 0 45 5 , 10 0 47 0 , 27 0 47 0 , 27 0 Nu C o r 87 9 , 50 0 16 1 , 00 0 16 1 , 00 0 16 1 , 00 0 16 1 , 00 0 16 1 , 00 0 16 1 , 00 0 18 1 , 00 0 18 1 , 00 0 16 1 , 00 0 14 3 , 50 0 14 3 , 50 0 14 3 , 50 0 P4 P r o d u c t i o n 88 8 , 80 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 82 3 , 90 0 PG E C o v e 28 2 , 00 0 28 , 00 0 28 , 00 0 28 , 00 0 28 , 00 0 00 0 28 , 00 0 28 , 00 0 28 , 00 0 28 , 00 0 10 , 00 0 10 , 00 0 10 , 00 0 Pi n n a c l e W e s t 70 8 , 80 0 91 2 , 00 0 94 2 , 40 0 94 2 , 40 0 91 2 , 00 0 Po w e r E x p 1 8 1 9 8 8 22 0 , 22 4 03 7 , 78 0 07 2 , 35 2 07 2 , 35 2 03 7 78 0 Pu b l i c S e r v i c e N M 92 3 , 55 2 68 4 , 48 0 75 3 , 29 6 75 3 , 29 6 75 2 , 48 0 Ro c k R i v e r 35 3 , 18 8 18 4 , 45 8 33 5 , 01 7 14 1 , 33 3 77 , 68 8 68 , 83 1 12 0 , 04 8 31 8 , 29 4 43 5 , 89 6 49 2 , 07 1 52 0 , 48 3 27 0 , 17 4 39 1 , 09 4 Se m p r a c a l l 13 9 , 62 0 62 1 , 28 0 84 8 , 38 0 78 1 , 90 0 88 8 08 0 SF P h o s p h a t e s 93 1 , 22 5 31 9 , 77 0 33 0 42 9 31 9 , 77 0 33 0 , 42 9 33 0 , 42 9 31 9 , 77 0 33 0 , 42 9 31 9 , 77 0 33 0 , 42 9 Sm a n P u r c h a s e s e a s t 41 3 , 22 4 31 , 28 8 26 , 88 6 28 , 80 1 29 , 41 7 01 5 32 9 29 , 34 1 33 , 24 8 47 , 07 8 45 , 26 2 39 , 41 4 38 , 14 6 Tr a n s A I t a P u r c h a s e 12 4 , 83 7 , 74 1 25 7 , 04 8 49 5 , 50 0 25 7 , 04 8 13 , 38 1 , 94 1 13 , 36 1 , 94 1 12 , 93 0 , 58 9 11 , 49 4 , 13 4 11 , 12 4 , 11 7 11 , 49 4 13 2 10 , 01 4 , 40 7 03 9 , 96 3 10 , 00 6 , 92 3 Tf t - SI a t e P u r c h a s e 11 , 89 3 , 22 6 90 4 , 26 7 95 8 , 48 2 90 4 , 74 8 04 8 , 80 4 03 3 , 18 2 87 2 , 14 9 87 5 , 48 8 07 7 , 32 1 18 1 . 78 8 05 9 , 29 5 99 2 , 09 0 9& 9 , 83 4 UB S S u m m e r P u r c h a s e UB S p 2 2 3 1 9 9 DS M ( L o a d C u r t a i l m e n t ) Su b T o t a l L o n g T e r m F I r m P u r c h a 38 1 , 95 3 , 84 3 23 , 30 0 , 45 0 23 , 41 7 , 22 8 37 , 72 2 , 48 & 45 , 95 8 , 98 2 45 , 04 7 , 38 8 37 , 85 2 , 58 8 30 , 15 1 , 88 1 28 , 13 8 , 82 7 29 , 50 7 , 21 7 25 , 97 4 , 97 2 25 , 85 5 , 78 5 29 , 02 8 , 28 1 Qu a l i f y i n g F a c i l i t i e s QF C a l l f o m l a 83 5 , 72 4 64 5 , 93 3 83 7 , 65 8 49 7 , 09 4 17 7 , 16 8 84 , 40 9 87 , 48 5 97 4 87 , 92 6 30 0 , 01 7 36 3 , 81 8 43 3 , 14 6 47 6 , 09 8 QF I d a h o 74 9 , 07 0 34 3 , 44 0 42 8 , 11 9 48 0 , 41 1 35 5 , 77 8 26 1 , 16 7 25 0 , 61 7 27 7 , 19 5 27 9 , 45 9 27 4 , 18 7 26 8 , 43 3 24 4 , 80 0 30 5 , 86 5 QF O r e g o n 15 , 80 9 , 98 2 80 2 , 18 5 67 4 71 5 32 4 , 70 1 98 3 , 20 8 87 1 , 41 3 88 8 , 91 6 88 4 21 4 00 5 , 10 9 44 8 , 10 3 64 6 , 68 2 59 8 , 88 2 70 3 , 85 5 OF U t a h 21 5 , 82 5 19 , 37 9 19 , 05 8 15 , 70 3 14 , 41 4 10 , 83 5 18 , 26 1 20 , 30 9 20 , 02 5 18 , 58 7 20 , 99 9 20 , 30 4 21 , 95 0 QF W a s h i n g t o n 80 1 , 02 3 15 1 , 57 1 23 0 , 69 9 28 6 , 94 5 34 6 , 73 6 33 4 , 68 9 31 5 , 21 8 21 8 , 15 1 14 5 , 29 4 13 4 , 18 2 15 1 , 53 6 13 9 , 54 5 14 8 , 47 9 QF W y o m i n g 38 8 , 12 5 35 2 , 35 0 27 3 , 54 9 41 0 , 40 6 42 5 , 64 3 42 5 , 46 9 40 6 , 30 3 37 0 , 53 4 33 0 , 27 9 34 0 , 70 5 11 , 42 1 10 , 70 5 10 , 76 2 Bi o m a s s 24 , 85 1 , 38 1 03 8 , 25 5 09 7 , 31 0 03 8 , 25 5 09 7 , 31 0 09 7 , 31 0 03 8 , 25 5 09 7 , 31 0 03 8 , 25 5 09 7 , 31 0 13 0 , 73 7 95 0 , 34 1 13 0 , 73 7 R, J o h n s o n 83 0 , 37 1 38 4 , 00 8 59 6 , 45 6 57 7 , 21 5 59 6 , 45 6 59 6 , 45 6 57 7 , 21 5 59 7 , 25 1 57 7 , 21 5 59 6 , 45 6 59 6 , 45 6 53 8 , 73 4 59 6 , 45 6 Ke n n e c o t t 07 9 , 34 8 75 8 , 85 3 85 2 , 47 7 66 8 , 01 8 Su n n y s i d e 25 , 48 1 , 18 6 99 4 , 46 8 12 9 , 10 8 20 8 , 40 8 28 3 , 25 5 28 3 , 25 4 21 8 , 01 8 93 3 , 81 8 21 8 , 01 4 26 3 , 25 5 26 3 39 7 11 4 18 8 61 1 , 98 8 Te s o r r o 25 8 , 28 8 20 3 , 11 2 21 0 , 18 1 22 9 , 13 0 21 6 03 8 19 7 , 13 0 20 2 , 69 8 US M a g n e s i u m 75 5 78 0 93 3 98 2 86 7 38 5 95 4 43 3 To t a l Q u a l i f y i n g Fl c l l t I e s 92 , 83 6 , 08 3 73 1 , 58 8 08 8 , 88 9 81 9 , 13 9 25 9 , 96 8 94 4 , 98 2 77 6 , 28 2 84 8 , 88 8 91 1 , 75 7 69 9 , 93 1 38 2 , 34 7 76 7 , 41 7 82 9 , 13 5 Ml d - C o f u m b l 8 C o n t r a e l l Ch e l a n - R o c k y R 8 I c h 49 6 , 12 4 29 0 , 73 6 29 0 , 73 6 29 0 , 73 8 29 0 , 73 6 29 0 , 73 8 29 1 , 77 6 29 1 , 77 8 29 1 77 8 29 1 , 77 8 29 1 , 77 8 29 1 , 77 8 29 1 , 77 8 Do u g l a s - W e n s 33 7 , 77 5 19 6 , 78 2 19 6 , 78 2 19 6 , 78 2 19 6 , 78 2 19 6 , 78 2 19 3 , 40 9 19 3 , 40 9 . 1 9 3 , 40 9 19 3 , 40 9 19 3 , 40 9 19 3 , 40 9 19 3 , 40 9 Gr a n t - P r i e s t R i p i d a 50 0 , 57 7 38 5 , 25 7 38 5 , 25 7 36 5 , 25 7 36 5 , 25 7 38 5 , 25 7 38 2 , 04 2 38 2 , 04 2 38 2 , 04 2 38 2 , 04 2 38 2 , 04 2 38 2 , 04 2 38 2 , 04 2 Id M O C N N P C S t u d y ( G o l d 1 1 . 2 U G I M ) . . N P C D_ " " " . . D . . . - ~. _ . . _ ~ - - - - _ . Pa c f f i C o r p FY 2 0 0 4 ( G O l d ) 1 1 . 24 . 20 0 4 Id a h o G R C 2 0 0 4 Ne t P o w e r C o s t A n a l y s i s Pe r i o d E n d i n g M a r c h 2 O 0 S 04 I 0 ~ 3 I 0 S Ap r o O 4 Ma y o O 4 Ju n . o 4 Ju l o O 4 Au g o O 4 Se p . 0 4 Oc t o O 4 No v o O 4 De c o O 4 Ja n . o S Fe b . o S Ma r . o S Gr a n t - W a n a p u m 88 8 83 1 47 5 93 1 47 5 93 1 47 5 93 1 47 5 93 1 47 5 93 1 84 4 16 8 84 4 16 8 84 4 16 8 64 4 16 8 64 4 18 8 84 4 16 8 84 4 16 8 To t a l M l d - C o I u m b i a C o n t r a c t s 17 , 22 3 , 30 6 32 8 , 70 6 32 8 , 70 6 32 8 , 70 6 32 8 , 70 6 32 8 , 70 6 51 1 , 39 7 51 1 , 39 7 51 1 , 39 7 51 1 , 39 7 51 1 , 39 7 51 1 , 39 7 51 1 , 39 7 To t a l L o n g T e r m F I r m P u r c h a s e s 49 2 , 01 3 , 23 2 32 , 36 0 , 74 5 32 , 83 2 , 60 3 48 , 87 0 , 33 1 54 5 , 65 8 53 , 32 1 07 6 46 , 14 0 , 24 5 38 , 30 9 , 94 8 38 , 56 1 98 1 38 , 71 8 , 54 4 38 , 84 8 , 71 8 13 4 , 57 8 39 , 38 8 , 81 2 St r o a g e & E x c h a n g e An a h e i m E x c h a n g e 1 5 0 1 0 2 An a h e i m E x c h a n g e 1 5 0 1 2 4 An a h e i m E x c h a n g e 1 5 7 1 1 2 AP G V C o I o c k u m C a p a d l y E x c N AP S E x c h a n g e Av l s t a S e a s o n a l E x c h Bl a c k H i l l s C T s 74 7 , 68 1 39 3 , 80 4 29 0 , 71 7 98 , 94 5 88 4 91 , 73 9 10 3 , 57 5 74 , 74 0 75 , 85 8 96 , 50 7 92 , 97 4 81 , 77 1 25 7 , 36 9 BP A E x c h a n g e BP A F C I I S t o r a g e A g r e e m e n t BP A F C r t / S t o r a g e A g r e e m e n t BP A P e a k i n g 39 , 27 8 , 25 0 96 7 , 50 0 96 7 50 0 96 7 , 50 0 04 1 , 75 0 04 1 , 75 0 04 1 , 75 0 04 1 , 75 0 04 1 , 75 0 04 1 75 0 04 1 , 75 0 04 1 , 75 0 04 1 , 75 0 BP A S o . I d a h o E x c h a n g e (1 8 4 , 20 9 ) (1 2 , 28 7 ) (8 , 85 4 ) (2 7 , 08 4 ) (4 1 , 27 9 ) (5 0 , 33 5 ) (2 8 , 57 1 ) Co w l I t z S w i f t EW E B F C I S t o r a g e A g r e e m e n t LD W P E x c h a n g e 1 4 8 8 3 0 PS C O F C I I I S t o r a g e A g r e e m e n Re d d i n g E x c h a n g e SC L S l a t e L i n e S t o r a g e A g r e e r r Tr i - S t a t e E x c h a n g e To t a l S t r o a g e & E x c h a n g e 40 , 86 1 , 70 2 34 9 , 01 7 25 1 , 56 3 03 7 , 36 1 09 2 , 13 5 08 3 , 15 4 11 8 , 75 4 11 8 , 49 0 11 7 , 60 6 13 8 , 25 7 13 4 , 72 4 12 3 , 52 1 29 9 , 11 9 Sh o r t T e r m F i r m P u r c h a s e s CO B 16 , 70 9 , 64 5 62 8 , 50 9 87 0 , 28 5 41 9 , 83 9 42 8 , 22 0 35 2 , 43 7 78 6 , 36 6 67 4 , 38 3 74 9 , 80 6 Co l o r a d o 51 , 37 9 43 7 14 7 21 0 86 4 32 , 45 0 51 0 70 0 DS W 28 9 , 47 3 , 15 5 20 , 68 6 , 87 4 24 , 66 3 , 44 6 30 , 74 7 , 08 8 42 , 49 4 , 86 5 45 , 37 3 , 33 9 56 , 02 4 , 18 2 24 , 85 1 , 78 0 18 , 78 1 , 06 5 14 , 00 8 89 4 07 4 , 20 0 12 7 , 81 3 83 9 , 85 0 Ea s t M a i n 54 , 72 5 , 51 0 49 2 , 41 2 46 4 , 43 0 72 5 , 91 9 12 , 88 7 , 90 8 12 , 14 3 , 20 3 58 9 , 87 0 72 3 , 92 7 69 2 , 04 0 80 3 Mid C o l u m b i a 27 5 71 8 , 13 8 20 , 22 7 , 05 7 25 , 88 4 11 2 26 , 10 7 , 42 0 47 , 55 3 , 82 4 35 , 70 8 , 97 6 30 , 15 1 , 38 4 18 , 42 9 , 57 2 22 . 65 9 , 65 9 12 , 59 8 , 64 5 12 , 39 2 , 27 1 34 9 , 00 0 15 , 65 6 , 21 9 SP 1 5 63 , 55 5 , 28 1 39 6 , 19 2 22 4 80 0 15 3 , 96 0 13 4 , 24 0 04 2 , 40 0 79 6 , 58 9 78 2 , 84 0 54 1 , 00 0 76 2 , 64 0 52 0 , 00 0 33 9 , 20 0 88 1 , 80 0 We s t M a i n 27 , 15 3 , 91 0 35 8 , 74 4 93 0 , 38 0 12 , 95 5 , 88 5 08 2 , 39 8 05 5 , 02 2 58 7 , 12 8 58 2 , 24 0 62 2 , 11 5 Wy o m i n g 04 9 . 84 0 . 55 2 96 5 . 98 0 . 94 4 20 3 . 08 3 91 1 . 03 6 65 5 . 98 8 41 3 . 77 0 78 . 94 5 To t a l S h o r t T e r m F i r m P u r c h a s e s 73 6 , 43 6 , 62 5 54 , 83 3 , 77 7 65 , 80 6 , 93 0 88 , 09 0 , 91 6 11 8 , 78 4 , 74 4 10 6 , 59 1 , 27 6 10 3 , 82 3 , 91 6 54 , 21 8 , 80 2 48 , 13 0 , 33 0 32 , 37 5 , 98 2 21 , 98 6 , 47 1 17 , 81 5 , 81 3 24 , 37 7 , 68 9 Sy s t e m B a l a n c i n g P u r c h a s e s CO B 30 , 98 8 , 87 4 77 0 , 45 5 33 8 , 30 7 43 8 , 82 4 31 8 , 58 9 94 5 , 94 0 14 4 , 52 5 25 8 , 41 8 61 1 , 85 2 87 , 88 6 95 5 , 04 8 52 2 , 02 1 61 7 , 23 1 DS W 24 , 52 3 , 66 1 67 7 , 5& 4 82 4 , 31 8 58 0 , 59 8 08 7 , 82 8 62 7 , 93 0 37 9 , 65 9 00 9 , 90 3 41 3 , 33 9 86 2 , 75 2 74 3 , 83 0 78 4 , 13 2 93 1 , 98 9 Mid C o l u m b i a 44 , 50 5 , 89 1 38 2 , 97 5 95 4 62 2 88 2 , 81 7 25 1 47 1 87 7 , 48 6 70 0 , 83 2 34 0 , 80 1 54 8 , 85 1 49 5 , 12 9 95 0 , 55 1 59 9 , 84 3 74 2 , 93 5 SP 1 5 13 3 , 04 6 19 3 95 , 89 7 12 , 97 9 55 , 49 2 36 1 , 46 5 24 4 , 03 9 29 0 , 59 7 82 9 , 99 7 30 5 , 68 2 31 8 91 8 29 2 , 89 8 32 4 89 2 Em e r g e n c y P u r c h a s e s 26 8 . 52 8 18 7 . 92 2 45 . 02 9 31 . 48 7 01 6 To t a l S y s t e m B a l a n c i n g P u r c h a s e 10 3 , 41 7 , 99 9 99 9 , 12 9 05 6 , 17 3 71 4 81 8 10 , 74 4 , 86 8 10 , 81 2 , 80 1 12 , 47 0 , 87 0 18 , 89 9 , 79 2 10 , 40 2 , 03 8 53 1 42 8 96 8 , 14 5 19 8 , 89 3 10 , 81 7 , 04 6 To t a l P u r c h a . e d P o w e r & N e t 37 2 , 72 9 , 55 9 98 , 34 2 , 86 8 10 7 , 94 9 , 27 0 14 0 , 71 3 , 42 5 18 7 , 18 7 , 40 3 17 3 , 80 8 , 30 7 18 5 , 35 3 , 78 5 11 2 , 54 5 , 03 0 98 , 21 1 , 95 4 76 4 , 21 1 68 , 93 8 , 05 6 63 , 27 2 , 80 4 77 , 66 2 , 84 6 \J ' (j " II I F Y 2 0 1 M NP C S t u d y ( G o l d 1 1 . 2 U O I M ) . III . N P C 'I p t 3 ~ 1 ~ P i l i " o. w . . I f " ' ! ' J M C "." I I ! I H ~ Pa c l f l C o r p t" T ~ U U 4 ( ~ O l a J 1 1 . ~4 . ~U U 4 Id a h o G R C 2 0 0 4 Ne t P o w e r C O l t A t l 8 1 y 1 1 1 Pe r i o d E n d i n g M a r c h 2 0 0 5 04 1 0 4 . 0 3 1 0 5 Ap r . 0 4 Ma y . 0 4 Ju n . 0 4 Ju l . 0 4 Au g . o 4 Se p . o 4 Oc t . 0 4 No v . o 4 De c . o 4 Ja n . o 5 Fe b . o 5 Ma r . o 5 Wh e e l i n g & U , o f F , E x p e n s e Fi n n W h e e l i n g 71 , 02 2 , 83 7 02 8 , 74 7 74 7 , 12 0 78 2 , 00 5 20 5 , 18 5 59 0 , 18 1 75 5 , 48 0 98 5 . 99 0 98 5 , 99 0 . 5 , 98 5 , 99 0 98 5 , 99 0 98 5 , 99 0 98 5 99 0 ST F i n n & fi r m 82 9 16 5 . 18 5 17 4 . 89 5 42 8 . 78 9 19 3 . 52 2 15 3 . 34 4 14 6 . 30 3 10 8 . 11 3 10 3 . 38 7 83 . 11 8 61 . 00 6 84 . 84 8 43 . 34 3 To t a l W h e e l i n g & U , o f F , E x p e 72 , 88 6 28 6 19 1 , 93 2 92 2 , 01 4 20 8 , 77 3 39 8 88 7 74 3 , 52 5 90 1 , 78 2 09 4 , 10 2 08 9 37 7 08 9 , 10 8 04 6 , 99 8 07 0 , 83 8 12 9 , 33 2 Co a l F u e l B u m E x p e n s e Ca r b o n 12 , 55 3 , 91 2 00 6 . 10 9 03 3 , 96 8 03 3 , 50 1 09 9 , 66 3 08 4 , 94 6 06 8 , 39 8 87 5 , 85 3 08 5 , 54 8 07 1 , 43 0 10 6 , 00 4 99 8 , 90 3 10 9 , 59 1 Ch o l l a 39 , 19 4 , 00 4 26 1 , 05 6 35 7 . 93 9 28 9 , 63 9 41 4 , 15 2 38 7 , 94 0 35 2 , 33 0 49 2 , 37 4 23 8 , 37 2 35 1 93 8 38 2 , 47 0 42 8 , 14 8 25 7 , 64 6 Co I s t r i p 17 3 , 86 7 82 5 77 0 84 8 , 62 9 82 4 , 36 1 84 8 , 62 9 84 6 , 82 9 44 1 , 83 4 44 5 , 30 8 57 2 , 58 8 84 6 , 82 9 84 8 , 62 9 58 4 , 05 2 64 6 , 82 9 Cr a i g 13 , 83 2 , 06 4 65 7 , 57 4 20 7 80 9 15 5 , 74 3 22 4 , 95 0 18 3 , 85 8 22 1 , 11 1 28 5 , 88 8 21 3 , 87 8 23 7 , 07 7 24 7 , 60 5 11 5 , 88 1 08 1 , 11 4 Da v e J o h n s t o n 38 , 49 4 , 83 6 09 3 , 17 4 19 6 , 28 0 08 5 , 67 8 19 5 , 50 8 19 8 , 18 5 68 1 , 56 2 47 7 , 47 2 09 3 , 17 4 19 8 , 28 0 19 6 , 28 0 88 6 , 96 3 19 8 , 28 0 Ha y d e n 58 3 , 77 4 56 7 , 43 5 57 5 , 93 9 54 8 , 91 9 57 7 , 49 8 56 9 , 29 9 57 3 , 76 2 80 0 , 73 6 57 1 45 9 58 7 , 25 1 58 8 , 78 0 45 7 , 31 0 36 5 , 38 8 Hu n t e r 70 , 78 5 , 96 7 61 7 , 77 4 13 4 57 4 96 3 , 57 5 17 3 , 37 9 17 1 , 53 6 00 0 , 08 3 20 0 , 08 8 99 9 , 74 0 19 1 , 71 1 20 0 , 07 7 59 9 , 77 1 53 3 , 88 1 Hu n t i n g t o n 65 , 24 4 , 85 4 38 2 , 36 3 63 1 , 56 8 37 3 , 83 7 81 8 , 33 5 67 1 , 04 2 46 9 , 27 5 39 3 , 65 3 67 5 , 63 4 82 0 , 95 7 90 5 , 15 0 27 4 , 02 0 82 9 , 22 0 Ji m B r f d g e r 10 0 , 74 4 , 06 8 62 1 , 05 0 69 0 , 74 9 30 5 , 82 8 91 8 , 77 9 88 8 , 83 5 70 1 , 85 0 01 1 , 48 8 71 9 , 96 1 95 3 , 84 6 95 1 , 40 3 06 3 , 23 1 94 1 25 1 Na u g h t o n 98 4 , 21 0 02 1 , 92 7 20 7 , 72 8 35 7 , 05 7 85 7 , 39 8 73 9 , 52 0 74 1 , 43 3 14 8 , 20 3 74 5 , 05 8 87 8 , 95 3 90 6 , 86 8 39 1 , 11 2 96 8 , 95 9 Wy o d a k 18 . 35 3 . 15 4 39 5 . 41 8 43 1 . 49 1 33 2 . 07 4 38 5 . 79 8 38 2 . 15 8 37 4 . 55 7 01 8 . 91 4 40 0 . 62 1 44 9 . 38 0 44 4 . 55 5 30 9 . 15 0 44 9 . 03 9 To t a l C o a l F u e l B u m E x p e n s . 42 3 , 92 4 , 51 1 32 , 24 9 , 84 8 34 , 11 4 47 4 34 , 05 0 , 00 7 37 , 29 0 , 08 9 38 , 89 9 , 74 9 34 , 62 6 , 19 6 34 , 94 9 , 95 0 38 , 29 6 , 01 0 37 , 38 5 , 45 2 37 , 57 5 , 81 9 33 , 10 8 , 34 0 35 , 37 8 , 77 7 Ga s F u e l B u r n E x p e n s e Cu r r a n t C r e e k 98 7 , 27 0 33 4 , 51 3 98 7 , 60 8 62 2 , 72 0 25 4 , 77 5 89 7 , 42 1 91 0 , 23 4 Ga d s b y 72 4 , 76 8 13 3 , 83 9 40 4 , 30 8 13 0 , 64 8 51 5 , 89 1 37 6 , 66 6 16 3 , 41 8 Ga d s b y C T 58 1 , 82 0 11 9 , 89 1 31 4 60 1 22 4 , 38 0 37 1 , 17 1 29 0 , 75 1 28 1 , 04 5 He n n l s t o n 47 , 00 7 , 40 8 51 0 , 86 1 70 1 , 20 4 25 8 , 80 7 06 7 , 21 3 20 9 , 08 2 14 9 , 89 7 31 0 , 80 9 32 3 , 02 9 28 7 , 97 8 16 1 88 8 83 3 55 7 19 3 , 32 6 Ut t I e M o u n t a i n 22 2 , 87 3 56 7 , 48 8 53 7 93 4 91 5 52 2 , 17 0 35 0 , 67 2 38 8 , 71 7 83 4 , 15 1 59 4 , 75 0 64 5 07 8 We s t V a n e y 23 . 33 0 . 3 9 4 88 6 . 9 2 5 09 3 . 24 3 29 9 , 20 1 77 7 . 32 9 89 5 . 94 2 96 7 . 33 3 34 8 . 35 8 86 5 . 36 7 94 0 . 90 1 62 5 . 91 6 56 2 . 4 8 6 08 7 . 39 2 To t a l G a s F u e l B u m 82 , 85 4 , 53 3 53 3 , 31 8 01 8 , 89 7 53 5 , 73 8 98 8 , 29 3 88 9 , 84 2 45 1 , 92 4 18 1 , 33 7 53 9 , 08 8 59 7 , 59 3 42 1 , 93 5 99 0 , 79 4 92 5 , 79 7 Sa l e o f E x c e s s G a s (1 8 , 74 9 . 80 6 ) (1 , 18 3 , 73 0 ) (1 , 67 1 10 5 ) (2 , 78 4 , 29 3 ) (2 , 62 3 , 24 8 ) (2 , 81 7 , 88 5 ) (1 , 88 0 , 54 3 ) (1 , 86 0 , 54 3 ) (4 4 4 , 56 5 ) (3 2 5 , 07 8 ) (8 6 7 , 55 5 ) (4 9 9 , 45 7 ) (2 1 1 , 60 8 ) Pi p e l i n e R e s e r v a t i o n F. . . 97 8 . 40 0 74 8 . 20 0 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 74 8 . 20 0 To t a l G a s F u e l B u m E x p e n s e 75 , 08 3 , 32 7 09 7 , 78 8 09 5 , 99 2 49 9 , 84 3 11 3 , 24 7 80 0 , 15 7 33 9 , 58 1 08 8 , 99 5 84 2 , 70 3 02 0 , 71 5 50 2 , 58 0 23 9 , 53 7 46 2 , 38 9 Ot h e r G e n e r a t i o n Blu n d e l l 80 1 , 30 4 32 0 , 33 5 33 1 01 2 32 0 , 33 5 33 1 , 01 2 33 1 , 01 2 26 8 , 94 5 28 8 , 30 1 32 0 , 33 5 33 1 , 01 2 33 1 , 01 2 29 8 , 97 9 33 1 , 01 2 Fo o t e C r e e k I To t a l O t h e r G e n e r a t i o n 80 1 , 30 4 32 0 , 33 5 33 1 01 2 32 0 , 33 5 33 1 , 01 2 33 1 , 01 2 28 6 , 94 5 28 8 30 1 32 0 , 33 5 33 1 , 01 2 33 1 , 01 2 29 8 , 97 9 33 1 , 01 2 == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = - = = = = = = = = = = = = = = = = = = = - = = : = = = = : = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = Ne t P o w e r C o s t 83 1 13 8 , 44 1 40 , 09 2 . 82 3 89 0 , 19 2 59 , 61 7 , 85 7 90 , 13 5 , 88 5 85 , 94 8 , 10 2 84 , 71 3 , 29 7 11 3 , 91 8 40 , 88 5 , 89 9 44 , 34 7 , 77 3 43 , 32 4 , 68 9 21 0 , 00 4 40 , 85 6 42 8 Ne t P o w e r C o s t I N . . S y s t e m L o a d == = - = - = = = = = = = _ = = = _ = a : = = = = = : = : = = = = : = = - = _ : = = = = = = = = = = = - = = = = = = - = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = - = = = = = = 12 , 10 . 2 10 , 13 . 18 . 18 . 15 . 1 11 . 1. 2 III F Y 2 0 0 c N P C S t u d y ( G o l d t 1. 2 4 . 2 0 0 c ) - N P C Pi l l e " o f 1 3 "'- ' - ' - .- - - . , . . . . - . r- i l c m \ o o r p r, ~ u u . . \ g U I U I . . . ~. . . ~u u . . Id a h o G R C 2 0 0 4 Ne t P o w e r C O l t A n a l y l l l Pe r i o d E n d i n g M a r c h 2 o o S 04 I O 4 . o 3 l 0 S Ap r . 0 4 Ma y . 0 4 Ju n . 0 4 Ju l . 0 4 Au g . 0 4 Se p . 0 4 Oc t . o 4 No v . o 4 De c . o 4 Ja n . o S Fe b . o S Ma r . o S MW h Ad j u s t m e n t s t o L o a d DS M C o o l K e e p e r DS M I d a h o i r r i g a t i o n Ma g C o r p C u r t a i l m e n t Mo n s a n t o C u r t a i l m e n t To t a l A d j u s t m e n t s t o L O I d Sy s t e m L o a d 52 , 72 1 , 42 4 94 5 , 60 1 10 0 , 70 9 38 5 , 34 4 91 1 , 35 8 87 6 , 21 1 05 6 , 10 7 10 2 , 16 2 41 7 , 60 1 80 1 02 0 83 7 , 28 4 18 7 , 00 0 29 9 , 02 1 Ne t S y s t e m L o a d 52 , 72 1 42 4 94 5 , 60 1 10 0 , 70 9 38 5 , 34 4 91 1 , 35 8 87 8 21 7 05 8 , 10 7 10 2 , 18 2 41 7 , 60 1 80 1 , 02 0 83 7 , 28 4 18 7 , 00 0 29 9 , 02 1 Sp e c i a l S a I . . F o r R. . a l . Lo n g T e r m F I r m S a l e s 28 , 25 3 31 , 15 3 Bla c k H i l l a 36 4 , 73 7 28 , 99 5 29 , 94 9 31 , 67 2 30 , 53 1 30 , 35 1 30 , 18 4 31 , 21 7 29 , 73 4 31 , 27 6 31 , 42 2 Bl a n d i n g 13 , 14 0 08 0 11 8 08 0 11 8 11 8 08 0 11 8 08 0 11 8 11 8 00 8 11 8 BP A F l a l h u d S a l e 47 9 , 81 2 39 , 81 9 40 , 93 9 39 , 81 9 40 , 93 9 40 , 93 9 39 , 61 9 40 , 93 9 81 9 40 , 93 9 17 6 36 , 28 8 40 , 17 6 BP A W I n d 46 , 47 9 80 5 93 0 04 4 06 9 82 2 23 8 34 9 91 0 96 6 99 6 10 9 24 1 CD W R 43 4 , 40 0 43 , 20 0 44 , 70 0 43 , 20 0 47 , 80 0 45 , 60 0 43 , 20 0 45 , 60 0 90 0 63 , 20 0 Co w l i t z 98 , 09 6 24 8 00 0 98 4 17 , 20 0 18 , 30 4 17 , 80 0 20 8 15 , 55 2 Fl a t h e a d 14 0 , 16 0 11 , 52 0 11 , 90 4 11 , 52 0 90 4 11 , 90 4 11 , 52 0 11 , 90 4 11 , 52 0 11 , 90 4 11 , 90 4 10 , 75 2 11 , 90 4 Hu r r i c a n e S a l e 10 , 49 6 87 5 87 5 87 5 87 5 87 5 87 5 87 5 87 5 87 5 87 5 87 5 87 5 LA D W P ( I P P L a y o f f ) 53 9 , 06 4 42 , 58 3 48 , 02 3 45 , 96 0 46 , 31 2 48 , 89 0 44 , 34 8 48 , 29 0 49 , 84 3 44 , 39 8 42 , 85 5 38 , 70 7 42 , 85 5 PS C O 15 6 , 46 1 92 , 78 7 99 , 89 8 93 , 21 0 10 2 , 08 0 10 0 , 60 2 91 , 23 8 94 , 33 6 91 , 23 8 99 , 12 3 10 2 , 08 0 92 , 22 4 97 , 64 5 SC E 98 2 , 40 0 83 , 20 0 80 , 00 0 83 , 20 0 83 , 20 0 83 , 20 0 80 , 00 0 83 , 20 0 80 , 00 0 83 , 20 0 80 , 00 0 80 0 88 , 40 0 Sie r r a P a c 2 45 9 , 30 0 32 , 40 0 35 , 32 5 32 , 70 0 39 , 82 5 40 , 50 0 27 , 30 0 35 , 32 5 43 , 20 0 62 5 62 5 40 , 27 5 43 , 20 0 SM U D 34 9 , 20 0 00 0 13 , 50 0 70 0 28 , 70 0 23 , 10 0 40 0 80 0 45 , 20 0 57 , 60 0 56 , 80 0 47 , 60 0 50 , 00 0 UM P A 52 , 58 0 32 0 46 4 32 0 46 4 46 4 32 0 46 4 32 0 46 4 46 4 03 2 48 4 UM P A I I 23 2 , 16 4 14 , 04 0 20 , 08 8 32 , 94 0 36 , 27 0 37 , 38 8 34 , 56 0 12 , 83 4 40 0 11 , 16 0 48 6 07 2 92 8 WA P A I 34 9 . 80 0 38 . 18 0 39 . 43 2 38 . 18 0 39 . 43 2 39 . 43 2 38 . 16 0 39 . 43 2 38 . 18 0 39 . 43 2 To t a l L o n g T e r m F I r m S a l e s 70 8 , 28 9 44 3 , 58 4 47 3 , 14 3 48 8 , 19 9 51 8 , 51 7 51 0 , 42 9 45 8 , 04 1 47 0 , 48 5 52 0 , 19 8 55 6 , 58 2 44 8 , 39 8 40 4 20 3 43 8 , 50 8 Sh o r t T e r m F I r m S a l e s CO B 30 5 , 54 7 15 4 , 05 8 14 9 , 97 0 13 8 , 81 4 88 , 04 9 12 5 , 07 2 11 1 , 16 7 13 0 , 00 9 12 1 , 83 3 88 , 25 0 52 5 62 , 40 0 68 , 40 0 Co l o r a d o 13 , 98 8 27 5 40 1 87 9 32 2 93 0 DS W 43 0 , 28 0 65 5 , 44 2 58 5 . 99 3 76 9 , 66 5 87 9 , 05 2 97 6 , 48 3 36 7 , 54 5 14 6 , 06 9 78 5 , 38 6 49 9 35 0 29 3 , 75 0 21 3 , 60 0 25 7 92 5 Ea s t M a i n 57 9 , 06 7 25 , 39 0 38 , 53 6 11 7 , 02 2 93 , 25 2 71 , 58 6 14 8 67 1 65 , 06 7 21 , 53 8 Mi d C o l u m b i a 65 1 , 12 0 67 1 , 80 0 80 9 , 16 2 87 5 , 77 3 68 8 , 18 2 54 4 , 47 1 84 0 , 71 7 50 1 , 46 5 45 8 05 0 37 8 , 65 0 30 8 20 0 34 0 , 70 0 43 7 , 95 0 SP 1 5 18 3 , 27 9 12 , 40 0 17 , 20 0 31 , 07 4 20 , 12 5 20 0 40 , 08 0 31 , 20 0 We s t M a i n 50 0 , 80 3 36 , 63 8 31 , 38 5 67 , 09 4 55 3 48 , 40 2 18 , 53 8 19 , 87 9 82 1 18 6 , 49 3 Wy o m i n g 35 0 . 03 2 24 . 80 8 81 . 80 8 38 . 24 4 34 . 55 4 58 . 55 8 52 . 38 1 54 . 07 5 03 0 To t a l S h o r t T e r m F i r m S a l e s 18 , 01 4 09 4 56 8 , 01 8 50 1 , 92 7 02 3 , 41 3 89 3 , 72 1 85 1 , 94 8 55 8 , 05 4 94 7 , 80 4 43 6 , 79 5 97 3 , 47 5 69 1 , 47 5 61 6 , 70 0 95 0 , 76 8 Sy s t e m B a l a n c i n g S a l e s CO B 90 9 , 53 7 71 , 41 2 75 , 38 9 77 , 74 1 46 , 06 8 35 , 54 0 71 8 85 , 01 8 42 , 69 2 97 5 11 8 , 50 3 11 9 , 97 5 12 8 , 50 9 DS W 02 7 , 02 6 19 7 , 80 0 20 5 , 10 6 25 3 , 82 3 17 9 , 13 7 16 4 , 83 9 41 2 59 , 56 3 86 , 38 0 12 9 , 51 3 17 9 , 93 9 24 7 , 31 7 23 4 , 19 8 Mid C o l u m b i a 27 5 , 57 5 23 7 , 83 9 37 0 , 13 0 27 0 , 73 3 48 3 , 38 1 31 1 , 21 3 75 , 22 3 82 , 86 9 14 4 95 1 11 7 , 90 2 12 8 , 11 9 48 , 85 5 56 0 SP 1 5 72 , 42 8 25 1 68 3 46 9 68 1 10 , 53 6 78 8 77 4 54 8 22 3 00 0 80 3 71 1 Tr a p p e d E n e r g y 88 3 45 4 29 0 78 5 26 8 06 6 To t a l S y s t e m B a l a n c i n g S a l e s 29 2 , 42 8 51 8 , 55 7 85 5 , 59 8 81 2 , 55 0 89 0 , 49 3 52 3 , 19 4 24 0 , 12 1 21 3 , 22 3 27 8 , 57 0 31 7 , 81 2 43 1 , 58 1 42 1 , 95 0 39 0 , 99 9 To t a l S p e c i a l S a l . . F o r R. . a l e 29 , 01 4 79 1 52 8 , 15 7 83 0 , 66 8 10 4 , 18 2 10 0 , 73 1 88 5 , 56 9 25 8 , 21 8 83 1 , 49 2 23 5 , 58 3 64 7 , 67 0 57 1 , 43 5 44 2 , 85 2 78 0 , 27 5 == = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = a = = = = = = = = = = = = . = = = = = = = = = : = = = = = = = = = = = = = = = . = = = = = = : = = = = = . = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = To t a l R e q u i r e m e n t s 81 , 73 6 , 21 5 47 3 , 75 8 73 1 37 8 48 9 , 50 6 01 2 , 06 9 58 1 , 78 8 31 4 32 3 73 3 , 85 4 65 3 , 16 4 84 8 , 89 0 40 8 , 71 8 62 9 , 85 3 07 9 , 29 6 == = = = = = = = = = = = = = . = = = . . - = = a = _ = = . a = _ = . a . . = = = = . . . . = . . = . . a = . = = = . = = = = = = = . . . . = = . a . . = a . . . . . . = = = . . = a = . . . a . . . . . = = a = - . . = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = 0( ) Id F V 2 0 0 4 N P C S t u d y ( G o l d 1 1 . 2U O O 4 ) J d I N P C Pl l l t ! l o f 1 3 PI I I 8 8 It. . . . . . . t / l l / 7 M I I ' . . , 0 D U r " " " " " U I " I I " V V ' " \ O W I V n , ., I I . . . . . . . . . V V " ' W ' Id a h o G R C 2 0 0 4 Ne t P o w e r C o l t A n a l y l l l Pe r i o d E n d i n g M a r c h 2 o o S CM l 0 4 . o S I O S Ap r . o 4 Ma y o O 4 Ju n o O 4 Ju l o O 4 Au g o O 4 Se p o O 4 Oc t o O 4 No v . o 4 De c o O 4 Ja n . o S Fe b . o S Ma r . o S Pu r c h a s e d P o w e r & N e t I n t e r c h a n g e Lo n g T e r m F i r m P u r c h a s e s Aq u i l a h y d r o h e d g e AP S p 1 8 7 5 6 8 97 , 80 0 00 0 24 , 80 0 80 0 24 , 00 0 AP S p 1 7 2 3 1 8 48 , 80 0 12 , 00 0 12 , 40 0 12 , 40 0 12 , 00 0 AP S S u p p l e m e n t a l P u r c h a s e 38 9 75 0 41 , 00 0 38 , 00 0 25 , 75 0 24 , 25 0 25 0 25 , 50 0 46 , 50 0 39 , 75 0 25 , 75 0 23 , 50 0 24 , 00 0 44 , 50 0 Cla r k 8 1 1 A g r e e m e n t ( N e t ) 39 8 32 5 34 , 91 2 (1 7 , 70 5 ) 18 2 , 90 3 11 , 11 0 15 , 58 9 23 , 13 4 31 , 21 1 10 , 04 8 30 , 75 5 44 4 ) 81 1 44 , 02 0 Co m b i n e H i l l s 12 8 , 42 4 10 , 24 4 11 , 58 5 11 , 41 9 10 , 15 7 10 , 64 7 55 0 88 2 11 , 55 7 11 , 14 7 12 , 25 8 10 , 28 0 89 8 Co n s t e n a t l o n P u r c h a s e 1 7 7 8 8 9 84 , 80 0 43 , 20 0 41 , 80 0 Co n s t e R a t i o n p 2 2 3 8 9 9 De s e r e t P u r c h a s e Do u g t a s P U D S e t t l e m e n t 78 , 04 8 25 2 57 1 45 5 79 5 98 2 22 6 68 9 44 1 12 9 27 5 00 2 28 3 Du k e H L H 24 5 , 80 0 20 , 80 0 20 , 00 0 20 , 80 0 20 , 80 0 20 , 80 0 20 , 00 0 20 , 80 0 20 , 00 0 20 , 80 0 20 , 00 0 19 , 20 0 21 , 80 0 Du k e p 9 9 2 0 6 80 , 80 0 20 , 00 0 19 , 20 0 21 , 60 0 Ge o r g i a - Pa c i f i c C a r n a s 22 5 , 40 9 18 , 52 7 19 , 14 4 18 , 52 1 19 , 14 4 19 , 14 4 18 , 52 7 19 , 14 4 18 , 52 7 19 , 14 4 19 , 14 4 17 , 29 2 19 , 14 4 Ge m s t a t e 48 , 84 0 71 2 13 , 81 8 14 , 80 8 11 , 70 4 Gr a n t C o u n t y 1 0 a M W p u r c h a s f 87 , 86 8 42 0 35 2 99 8 10 , 29 0 58 2 09 8 90 8 73 2 09 0 39 8 99 8 82 4 He r m l s t o n P u r c h a s e 77 9 , 92 7 85 , 67 8 14 1 , 62 5 11 8 , 35 2 15 9 , 02 3 18 8 , 70 1 18 4 , 23 7 17 2 , 09 8 16 2 , 88 8 16 0 , 13 7 15 3 , 92 3 13 9 , 55 4 15 5 71 0 Hu r r i c a n e P u r c h a s e 04 7 Id a h o P o w e r R T S A r e t u r n (9 7 , 61 9 ) (7 , 79 5 ) (2 1 05 3 ) (1 7 , 00 9 ) (1 1 , 51 4 ) (1 1 , 01 3 ) (4 , 45 4 ) (3 , 43 8 ) (3 , 12 0 ) (3 , 23 3 ) (1 , 82 2 ) 41 1 ) 75 7 ) IP P P u r c h a s e 53 9 , 08 4 42 , 58 3 48 , 02 3 45 , 98 0 48 , 31 2 48 , 89 0 44 , 34 8 48 , 29 0 49 , 84 3 39 8 42 , 85 5 38 , 70 7 42 , 85 5 Ke n n e c o t t G e n e r a t i o n I n c e n t i v e Ma g ~ 81 , 81 8 56 8 40 0 73 8 77 8 36 0 20 0 32 0 40 0 85 6 Ma g C o r p R e S e r ' l l e s Mo r g a n S t a n l e y c a l l 27 , 20 0 40 0 18 , 00 0 80 0 Mo r g a n S t a n l e y p 1 8 9 O 4 7 18 , 40 0 00 0 20 0 20 0 Nu C o r P4 P r o d u c t i o n PG E C o v e 12 , 00 0 99 0 01 4 99 0 01 4 01 4 99 0 01 4 99 0 01 4 01 4 94 2 01 4 Pi n n a c l e W e s t 48 , 80 0 12 , 00 0 12 , 40 0 12 , 40 0 12 , 00 0 Po w e r E x p 1 8 1 9 8 6 89 , 79 2 22 , 08 0 22 , 81 8 22 , 81 8 22 , 08 0 Pu b l i c S e r v i c e N M 13 4 , 40 0 38 , 00 0 37 , 20 0 37 , 20 0 24 , 00 0 Ro c k R i v e r 15 2 , 98 0 10 , 07 1 14 , 31 5 85 8 06 2 75 8 25 8 13 , 84 4 17 , 15 3 18 , 74 2 19 , 54 2 12 , 48 7 15 , 89 5 Se m p r a c a l l 75 , 20 0 20 , 80 0 25 , 80 0 24 , 00 0 80 0 SF P h o s p h a t e s 82 , 70 0 64 0 06 8 64 0 06 8 06 8 84 0 08 8 84 0 06 8 Sm a n P u r c h a s e s e a s t 88 4 52 2 49 0 83 0 55 3 56 7 87 5 59 8 81 8 85 5 81 2 66 1 70 4 Tr a n s A I t a P u r c h a s e 42 5 , 40 8 28 1 , 34 4 29 1 , 20 0 28 1 , 34 4 29 0 94 4 29 0 94 4 28 1 , 60 0 29 0 , 94 4 28 1 , 80 0 29 0 , 94 4 29 1 , 20 0 28 2 , 85 6 29 0 , 88 8 Tr i - St a t e P u r c h a s e 27 4 86 3 15 , 88 3 19 , 42 3 15 , 91 5 25 , 53 3 82 3 13 , 70 5 13 , 93 0 27 , 81 5 69 8 30 , 93 5 26 , 37 9 28 , 22 6 UB S S u m m e r P u r c h a s e UB S p 2 2 3 1 9 9 Su b T o t a l L o n g T e r m A r m P u r c h a 52 3 , 52 4 58 5 92 8 80 9 , 25 1 90 2 , 44 9 85 3 , 82 8 85 3 , 85 0 72 8 , 39 9 68 7 , 87 0 88 1 , 97 5 68 5 38 1 64 2 , 87 8 61 3 , 84 5 69 8 07 3 Qu a l i f y i n g F a c i l i t i e s QF C a l i f o r n i a 35 , 98 1 53 4 52 3 93 7 82 0 86 1 48 2 45 2 70 5 92 8 45 4 08 7 59 9 OF I d a h o 75 , 73 0 92 2 68 7 36 3 21 5 30 9 08 8 55 4 60 1 49 7 42 2 94 5 14 8 OF O r e g o n 13 1 45 5 15 , 37 8 14 , 37 7 11 , 09 3 98 7 00 9 14 6 94 9 14 5 12 , 14 4 13 , 82 5 13 , 34 3 27 8 OF U t a h 40 3 30 6 30 6 25 4 22 5 18 9 25 8 33 2 32 3 26 4 32 5 30 0 34 2 OF W a s h i n g t o n 21 , 13 3 22 5 89 8 37 0 87 8 76 8 59 9 77 3 16 1 06 3 18 2 08 0 13 9 OF W y o m i n g 71 , 14 7 46 6 78 3 89 5 03 3 02 8 80 5 86 0 99 9 22 3 16 0 14 8 14 9 Bi o m a s s 17 5 00 0 14 , 38 4 88 3 38 4 14 , 86 3 14 , 86 3 14 , 38 4 14 , 86 3 14 , 38 4 86 3 86 3 13 , 42 5 88 3 R. J o h n s ( ) n 86 , 43 0 73 5 80 1 81 4 80 1 80 1 81 4 80 9 61 4 80 1 80 1 24 0 80 1 Ke n n e c o t t 47 , 52 0 16 , 36 8 14 , 78 4 16 , 36 8 Su n n y S i d e 38 5 , 06 0 33 , 58 1 34 , 70 0 33 , 58 1 34 , 70 0 34 , 70 0 33 , 58 1 26 , 86 5 33 , 58 1 34 , 70 0 70 0 31 , 34 2 19 , 02 9 Te s o r r o 24 , 48 0 16 0 00 0 16 0 00 0 84 0 32 0 US M l g n e s l u m 89 8 76 8 00 8 12 0 To t a l O u e H f y l n g F a c i l i t i e s 09 8 , 23 5 89 , 52 9 92 , 91 7 90 , 2 9 0 84 , 30 1 80 , 30 7 77 , 75 4 74 , 61 7 80 , 51 1 87 , 54 4 12 0 , 88 7 11 1 , 54 1 10 8 , 15 8 V" \ II I F Y 2 0 0 4 N P C S t u d y ( G o l d 1 1 . 2 U O O 4 ) J d s N P C Pi l l S o f 13 P I g t I 1I . w . . I .. - .. . . . . . . . . . Pa c l f l C o r p r, ~ u u . . ' ~ U l g l - ~. . . ~U U " Id a h o G R C 2 0 M Ne t P o w e r C O l t A n l l y l l l Pe r i o d E n d i n g M a r c h 2 0 0 5 04 I 0 4 ~ 3 / O 5 Ap r ~ ~ MI Y ~ Ju n o 4 M Ju l ~ Au g o 4 M $e p o 4 M Oc t o 4 M No v o 4 M De c o 4 M Ja n ~ 5 Fe b ~ 5 Ma r ~ 5 Mld - Co m b u m b l a C o n t r a c t s Ch e l a n . R o c k y R e a c h 28 3 , 86 1 25 , 91 1 29 , 53 0 29 , 24 7 27 , 64 3 23 , 46 5 16 , 06 6 16 , 56 4 21 , 53 8 23 , 55 5 25 , 78 4 20 , 60 9 23 , 95 0 Do u g l a s - W e n s 25 1 , 81 8 23 , 35 4 29 , 52 6 27 , 00 3 26 , 18 3 20 , 42 0 13 , 57 7 13 , 85 0 18 , 13 0 19 , 89 6 22 , 18 0 17 , 46 2 20 , 23 4 Gr a n t - P r i e s t R a p i d s 56 2 , 03 1 39 , 90 5 38 , 42 9 44 , 34 9 48 , 83 3 47 , 64 3 37 , 80 2 38 , 94 1 50 , 28 1 55 , 23 5 58 , 98 3 47 , 93 8 55 , 69 4 Gr a n t - W a n a p u m 74 0 00 6 1,0 17 2 12 1 58 8 58 0 31 8 67 8 50 7 32 3 04 7 89 0 75 8 To t a l M i d - C o l u m b i a C o n t r a c t s 83 7 , 71 4 15 0 , 19 5 16 2 , 85 7 18 4 , 72 0 18 3 , 24 8 15 0 , 10 9 11 3 , 78 3 11 7 , 03 3 15 2 , 45 7 18 7 , 01 0 18 0 , 99 3 14 5 , 89 8 18 9 , 83 3 To t a l L o n g T e r m F i r m P u r c h a s e s 11 , 45 9 , 47 3 82 5 , 85 1 88 4 , 82 5 15 7 , 45 9 10 1 , 37 3 08 4 , 28 8 91 9 . 91 8 87 9 , 52 1 89 4 , 94 3 94 0 , 03 5 94 4 , 33 9 87 1 , 28 5 97 5 , 86 2 Stn ) a g e & E x c h a n g e An a h e i m E x c h a n g e 15 0 1 0 2 An a h e i m E x c h a n g e 1 5 0 1 2 4 An a h e i m E x c h a n g e 1 5 7 1 1 2 AP G I l C o i o c k u m C a p a c i t y E x c h l : (2 8 8 , 04 6 ) (1 8 , 41 0 ) (1 8 , 57 0 ) (1 6 , 41 0 ) (1 7 , 74 3 ) (1 7 , 74 3 ) (3 7 , 31 0 ) (3 7 74 3 ) (3 7 , 31 0 ) (1 7 , 74 3 ) (1 8 , 60 8 ) (1 5 , 57 9 ) (1 6 , 87 7 ) AP S E x c h a n g e 90 0 (7 7 , 97 0 ) (1 3 7 , 95 0 ) (1 4 2 , 57 0 ) (1 4 2 , 50 0 ) (8 8 , 83 0 ) 78 , 24 0 13 8 , 24 0 14 2 , 58 0 14 2 , 56 0 69 , 12 0 Av l s t a S e a s o n a l E x c h Bla c k H i l l s C T s BP A E x c h a n g e (1 , 89 5 ) 13 2 , 20 3 11 8 , 10 2 (8 6 , 66 7 ) (6 8 , 66 6 ) (6 8 , 86 7 ) (5 0 , 00 0 ) BP A F C \ I S t o r a g e A g r e e m e n t 32 0 (3 5 ) (1 0 0 ) (1 4 ) 18 3 11 1 (9 3 ) BP A F C r J S t o r a g e A g r e e m e n t 99 4 (3 2 1 ) (9 2 9 ) 34 3 22 9 (1 3 5 ) 74 4 71 2 03 0 39 2 36 2 (8 7 5 ) 44 3 BP A P e a k i n g 94 0 85 0 (1 8 65 0 ) 19 , 80 0 (3 , 60 0 ) (7 , 36 0 ) 32 5 (1 0 , 68 5 ) 39 5 05 0 (2 , 30 0 ) 57 5 (4 6 0 ) BP A S o . I d a h o E x c h a n g e 12 , 88 8 94 4 27 6 89 7 48 0 58 5 63 3 44 2 (1 5 , 50 5 ) 69 2 86 5 (1 , 58 1 ) 39 9 Co w l I t z S w i f t EW E B F C I S t o r a g e A g r e e m e n t 54 4 12 6 10 1 10 1 10 8 14 5 16 3 16 5 16 5 13 7 14 1 LD W P E x c h a n g e 1 4 8 8 3 0 PS C O F C I I I S t o r a g e A g r e e m e n 27 7 (8 0 1 ) (2 , 62 6 ) (1 , 50 6 ) 29 9 (4 3 2 ) 36 2 11 4 40 1 26 2 20 6 (1 , 70 3 ) (1 , 49 9 ) Re d d i n g E x c h a n g e (3 8 3 ) 52 8 (9 , 82 4 ) (8 , 02 3 ) (1 3 , 99 1 ) (1 2 , 44 5 ) (8 , 48 2 ) (1 4 , 01 8 ) 10 , 96 8 11 , 91 0 11 , 99 8 11 , 02 0 11 , 99 8 SC L S t a t e U n e S t o r a g e A g r e e r r 21 , 16 9 80 2 66 0 10 3 (3 , 38 1 ) (9 8 9 ) (8 , 05 8 ) 07 1 ) 16 , 24 0 37 8 58 1 (1 , 38 9 ) (7 , 50 8 ) Tr t - S t a t e E x c h a n g e (9 0 0 \ (2 5 . 20 0 \ (2 8 . 00 0 \ (2 5 . 20 0 \ (2 8 . 00 0 \ (2 6 . 00 0 \ (2 5 . 20 0 \ 26 . 00 0 25 . 20 0 28 . 00 0 28 . 00 0 23 . 50 0 26 . 00 0 To t a l S t r o a g e & E x c h a n g e (2 2 8 , 97 4 ) (2 7 , 52 0 ) (1 4 2 , 83 5 ) (2 8 , 80 5 ) (8 5 , 07 1 ) (2 0 0 , 93 9 ) (2 0 3 , 29 3 ) (1 9 , 34 8 ) 81 , 28 8 18 1 , 70 7 16 7 , 84 7 83 , 13 2 (3 7 , 31 7 ) Sh o r t T e r m F I r m P u r c h a s e s CO B 38 1 , 54 1 88 , 39 3 74 , 91 3 37 , 81 8 35 , 84 2 51 , 34 4 44 , 36 3 40 , 11 2 31 , 15 8 Co l o r a d o 32 7 10 7 10 0 87 0 11 5 DS W 93 6 , 97 8 55 1 , 32 7 53 7 , 41 4 62 0 , 41 4 77 4 , 20 3 82 3 , 12 3 06 3 , 19 2 56 5 , 10 2 35 4 , 17 8 32 3 , 60 0 11 9 . 17 5 11 5 , 20 0 90 , 05 0 Ea s t M a i n 07 1 , 92 3 11 8 , 04 8 94 , 11 0 19 4 14 5 23 7 , 11 5 20 5 , 89 0 13 8 , 32 8 71 , 81 2 14 , 89 1 18 6 Mid C o l u m b i a 39 0 , 50 1 80 9 , 19 3 70 8 , 58 9 82 3 , 45 0 98 2 , 41 5 74 3 , 66 7 85 4 , 73 9 45 1 , 43 8 48 2 , 91 0 27 3 , 17 5 22 3 , 20 0 15 1 , 20 0 28 6 , 52 5 SP 1 5 15 8 , 86 8 83 , 25 0 80 , 00 0 95 , 60 0 10 0 , 40 0 11 7 40 0 10 0 , 01 8 11 4 , 40 0 11 0 00 0 11 4 40 0 00 0 76 , 80 0 86 , 40 0 We s t M a i n 69 1 , 67 2 35 , 63 5 21 3 35 3 , 47 9 12 8 , 61 4 41 , 82 3 43 , 64 7 11 , 61 5 10 , 84 6 Wy o m i n g 24 4 . 46 0 27 . 30 6 25 . 72 4 58 . 41 3 49 . 58 2 49 . 87 9 20 . 84 5 11 . 01 1 70 0 To t a l S h o r t T e r m F i r m P u r c h a s e s 15 , 87 7 , 07 0 48 9 , 25 9 58 9 , 06 1 18 3 , 12 0 30 5 , 97 7 03 3 , 02 8 06 6 , 00 0 28 5 , 32 0 00 5 , 39 8 71 1 , 38 1 42 2 , 37 5 34 3 , 20 0 46 2 , 97 5 Sy a t e m B a l a n c i n g P u r c h a s . s CO B 71 6 , 24 8 75 , 98 2 88 , 80 3 18 , 85 0 18 5 , 24 2 14 6 , 38 5 93 , ~1 8 51 , 31 8 31 , 72 2 37 2 38 7 11 , 94 7 14 , 84 8 DS W 60 2 , 88 0 21 , 83 5 18 , 80 1 12 , 83 4 24 , 89 3 33 , 20 1 72 , 45 2 19 2 , 79 1 95 , 46 9 56 , 04 9 35 , 35 7 17 , 30 5 22 , 07 3 Mid C o l u m b i a 07 2 , 11 8 38 , 85 5 93 0 38 , 20 3 33 , 91 3 50 , 86 0 20 7 , 93 0 19 0 , 99 1 78 , 03 2 63 , 55 7 72 , 07 4 83 , 08 7 18 1 68 6 SP 1 5 10 6 11 0 30 5 36 7 21 8 91 9 37 2 14 , 54 2 13 5 00 0 73 2 40 0 Em e r g e n c y P u r c h a s e s 94 9 84 6 17 5 12 2 To t a l S y s t e m B a l a n c i n g P u r c h a s e 44 8 , 08 1 13 7 , 30 3 14 6 , 81 8 88 , 19 2 22 5 , 33 7 23 7 , 88 3 37 8 , 72 6 44 0 , 47 1 21 7 , 78 5 12 6 , 11 3 13 0 , 81 8 11 7 , 07 1 22 4 , 00 5 To t a l P u r c h a . e d P o w e r & N e t 29 , 55 5 , 65 0 42 4 , 69 3 45 7 , 87 0 37 9 , 98 6 54 7 , 81 8 15 4 , 01 8 16 1 , 34 9 56 5 , 94 U 19 9 , 37 0 95 9 , 21 5 66 5 , 37 9 41 4 , 68 7 62 5 , 52 5 \II F V 2 0 0 4 N P C S ! u d y ( Q a I d 1 t. 2 U O O 4 ) ~ N p C Pa g e 7 o f 1 3 " a g 8 8 PI W I ! I d tM I I M 2 : 2 1 Pa c f f l C o r p FY 2 0 0 4 ( G o l d ) 1 1 . 24 . 20 0 4 Id a h o G R C 2 0 0 4 Ne t P o w e r C o s t A n a l y s i s Pe r i o d E n d i n g M a r c h 2 0 0 5 04 1 0 4 . 0 3 1 0 5 Ap r . 0 4 Ma y . 0 4 Ju n . 0 4 Ju l . 0 4 Au g . 0 4 Se p . 0 4 Oc t . 0 4 No v . 0 4 De c . o 4 Ja n . o 5 Fe b - o 5 Ma r . o S Co a l G e n e r a t i o n Ca r b o n 34 1 , 52 2 10 7 05 7 10 9 , 93 3 11 0 , 26 5 11 7 , 56 4 11 5 , 90 6 11 4 , 25 6 56 2 11 3 , 92 1 11 4 , 37 4 11 8 , 23 2 10 6 , 79 7 11 8 , 65 3 Ch o l l a 58 8 , 73 4 21 5 , 26 6 22 1 , 59 3 21 5 , 86 2 22 5 , 52 1 22 3 , 69 6 22 1 , 87 4 23 1 , 08 2 21 3 , 73 9 22 1 , 25 6 22 3 , 31 4 16 0 , 38 0 21 5 , 35 0 Co l s l r l p 04 3 , 28 3 91 , 01 3 94 , 04 7 90 , 77 8 94 , 04 7 04 7 64 , 57 5 64 , 50 4 83 , 18 8 04 7 94 , 04 7 84 , 94 5 94 , 04 7 er a I g 24 2 , 23 7 59 , 29 9 10 8 , 28 8 10 3 56 8 10 9 , 94 5 10 6 , 01 1 10 9 , 79 4 11 5 , 75 5 10 9 , 10 1 11 1 , 08 3 11 2 , 08 9 10 0 , 17 2 97 , 15 2 Da v e J o h n s t o n 77 5 , 96 2 48 9 , 59 5 50 5 , 91 4 48 8 , 37 4 50 5 , 79 0 50 5 , 90 0 42 4 , 31 7 39 1 , 77 9 48 9 , 59 5 50 5 91 4 50 5 , 91 4 45 6 , 95 5 50 5 , 91 4 Ha y d e n 57 5 , 41 7 49 , 63 6 50 , 26 3 47 , 83 8 50 , 41 1 49 , 83 0 50 , 20 4 52 , 62 9 49 , 98 7 34 1 51 , 48 7 39 , 96 4 32 , 02 9 Hu n t e r 40 5 , 32 7 88 6 , 91 2 72 8 , 24 8 70 8 , 0 2 7 73 2 , 99 5 73 2 , 76 8 71 2 , 84 7 73 8 , 40 2 71 2 , 80 5 73 5 , 37 5 73 6 , 40 1 88 5 , 10 0 53 7 , 85 0 Hu n t i n g t o n 32 7 , 72 7 52 0 , 98 4 54 5 , 75 3 52 0 , 03 1 58 4 , 58 1 54 9 , 46 8 43 6 , 10 7 42 3 , 56 4 55 1 , 42 0 56 5 , 04 7 57 3 , 39 5 51 1 , 81 4 56 5 , 56 2 Jim B r i d g e r 10 , 39 3 , 17 5 78 5 , 26 8 69 0 , 30 0 74 8 , 73 4 92 0 , 13 0 91 4 38 2 89 8 81 7 93 1 , 01 0 90 0 , 88 5 92 4 , 39 0 92 4 , 13 1 83 2 , 17 8 92 2 , 94 9 Na u g h t o n 70 1 , 35 0 25 7 , 41 6 35 9 , 61 4 37 0 , 93 1 41 5 , 59 0 40 4 , 85 7 40 5 , 83 4 44 1 , 99 7 40 6 , 31 7 41 7 , 62 9 42 0 , 10 6 37 5 , 59 7 42 5 , 46 1 Wy o d a k 24 9 . 75 4 19 2 . 15 3 19 7 . 05 7 18 2 . 74 9 18 7 . 24 3 18 9 . 68 6 18 9 . 09 3 14 0 . 25 8 19 2 . 93 0 19 9 . 66 9 98 . 18 0 . 35 1 19 9 . 61 9 To t a l C o a l G e n e r a t i o n 44 , 84 4 , 48 7 43 4 , 59 8 61 0 , 99 0 58 7 , 15 8 92 3 , 81 6 88 8 , 35 1 62 7 , 31 9 62 3 , 53 9 82 3 , 68 8 94 0 , 12 6 95 8 , 06 4 51 4 , 25 3 71 4 , 58 7 Ga s G e n e r a t i o n Cu r r a n t C r e e k 11 1 , 96 2 53 7 17 , 95 1 12 , 49 6 31 , 39 6 22 , 40 8 20 , 17 6 Ga d s b y 37 , 03 7 98 6 42 2 84 5 11 , 85 9 66 1 28 4 Ga d s b y C T 33 , 12 0 70 0 70 0 84 0 20 0 52 0 18 0 He r m l s t o n 77 9 , 92 7 85 , 67 8 14 1 , 82 5 11 8 , 35 2 15 9 , 02 3 18 8 , 70 1 16 4 , 23 7 17 2 , 09 8 16 2 , 88 8 16 0 , 13 7 15 3 , 92 3 13 9 , 55 4 15 5 , 71 0 UI t I e M o u n t a i n 81 , 09 6 10 , 00 9 03 1 65 4 10 , 00 9 11 , 03 3 11 , 03 3 96 5 10 , 34 3 We s t V a l l e y 41 2 . 49 8 30 . 79 1 32 . 92 0 31 . 18 1 39 . 89 6 44 . 32 0 32 . 03 4 38 . 88 1 25 . 20 0 29 . 58 0 34 . 09 5 31 . 43 7 42 . 18 3 To t a l G a s G e n e r a t i o n 45 5 , 84 0 13 9 , 70 1 21 4 65 0 18 9 , 71 5 25 0 , 39 4 24 8 , 80 8 22 4 , 87 0 22 0 , 83 3 19 8 , 09 8 20 0 , 75 0 19 9 , 05 0 18 0 , 95 6 20 8 , 21 6 Hy d r o G e n e r a t i o n We s t H y d r o 28 4 , 94 5 39 8 , 29 0 36 8 , 20 8 28 3 , 36 0 22 4 , 96 4 20 9 , 47 3 24 3 , 34 4 26 1 , 13 5 38 4 , 75 1 47 9 , 64 7 51 7 , 36 0 45 8 39 8 45 6 , 01 4 Ea s t H Y d r o 51 4 . 27 1 51 . 38 4 56 . 48 . 20 9 41 . 62 9 31 7 36 . 35 4 37 . 39 . 40 . 32 0 15 0 36 . 67 9 21 8 To t a l H y d r o G e n e r a t i o n 77 9 , 21 6 44 9 , 67 4 42 4 , 56 5 32 9 , 56 9 26 6 , 59 4 24 9 , 79 1 27 9 , 69 9 29 8 , 51 7 40 4 , 02 3 51 9 , 96 7 55 7 , 51 0 49 5 , 07 7 50 4 , 23 2 Ot h e r G e n e r a t i o n Bl u n d e n 17 9 , 49 4 15 , 12 6 15 , 83 0 15 , 12 6 15 , 63 0 15 , 63 0 12 , 60 5 13 , 61 3 15 , 12 6 15 , 63 0 15 , 83 0 14 , 11 8 63 0 Fo o t e C r e e k I 12 1 . 72 3 96 6 87 3 97 3 03 7 39 0 48 1 11 . 38 9 12 . 85 8 13 . 00 4 13 . 08 5 10 . 76 1 11 . 10 6 To t a l O t h e r G e n e r a t i o n 30 1 21 7 25 , 09 2 23 , 30 3 23 , 09 9 86 7 23 , 02 0 21 , 08 8 25 , 00 2 27 , 98 4 28 , 63 4 28 , 71 5 87 9 26 , 73 8 -= = = = = = = . = = . = = . . - = = = . - . . = = = = = = = = = = = = - . = = = = = = = = - = = = = = = = = = = . = = = = = = = = : = - = = = = = = = = = - = . = = = = = = = . - = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = To t a l R e s o u r c e . 81 , 73 6 , 21 0 47 3 , 75 8 73 1 , 37 7 48 9 , 50 4 01 2 , 08 7 58 1 , 78 8 31 4 , 32 2 73 3 , 65 4 65 3 , 16 2 64 8 , 69 2 40 8 , 71 8 82 9 , 85 2 07 9 , 29 7 -= = = = - - = _ : = . = = = a = . = : = . = : = = = = = . = : = : = = _ . . = = = = _ a . = = = s = = = = = = = = = = = = - : . : : = = = : _ . = . . a = = = = = = a . _ . = : = = = = = = = = . = = = = = = = = = a = = . = = = = = = = = = - = = = = = = = = = = = = = = - = = = = = = = = = II I M I X U N P C S t u d y ( O o i d t 1. 2 U O O 4 ) " N P C P_ I o f , : t i t . . . . -. . . . - _ u _ _ u _ - - Pa c m C o r p FY 2 0 0 4 ( G O l d ) 1 1 . 24 . 20 0 4 Id a h o G R C 2 0 0 4 Ne t P o w e r C o s t A n a l y s i s Pe r i o d E n d i n g M a r c h 2 0 0 S 04 I O 4 . o 3 l O S Ap r . 0 4 Ma y . 0 4 Ju n . 0 4 Ju I . 0 4 Au g . 0 4 Se p . o 4 Oc t . o 4 No v . 0 4 De c . 0 4 Ja n . o S Fe b . o S Ma r . o S Th e R a c k - Fu e l B u r n e d ( M M B t u ) Ca r b o n 15 , 15 5 , 10 4 21 4 , 57 7 24 8 , 20 8 24 7 , 84 4 32 7 , 51 5 30 9 , 74 9 28 9 77 1 05 7 , 33 1 28 8 , 33 1 29 3 43 2 33 5 , 17 0 20 5 , 87 7 33 9 , 50 0 Ch o l l a 27 , 49 5 , 28 0 28 7 , 88 8 35 5 , 85 3 29 3 , 70 9 39 5 , 08 8 37 8 , 70 0 35 1 , 71 8 44 9 , 98 1 27 1 , 77 5 35 1 , 44 3 37 2 , 86 2 70 3 . 38 8 28 5 , 29 5 Co I s t r i p 11 , 25 4 , 81 4 98 1 , 77 5 01 4 , 50 1 97 9 , 56 4 01 4 , 50 1 01 4 , 50 1 89 3 , 19 7 89 8 , 64 3 89 8 , 30 6 01 4 , 50 1 01 4 , 50 1 91 6 , 32 3 01 4 , 50 1 Cr a i g 12 , 70 8 , 85 8 60 4 , 17 7 10 9 , 54 7 06 1 , 89 3 12 5 , 48 0 08 7 , 72 5 12 1 . 95 3 18 1 , 44 9 11 5 , 30 8 13 6 82 2 14 6 , 29 5 02 5 , 08 4 99 3 , 32 4 Da v e J o h n s t o n 84 , 37 3 . 88 8 45 8 , 10 5 83 7 , 97 5 44 2 , 87 8 63 6 , 61 4 63 7 , 80 8 73 0 , 05 5 37 0 , 05 7 45 8 , 10 5 63 7 , 97 5 83 7 , 97 5 09 2 , 36 5 63 7 , 97 5 Ha y d e n 07 0 , 57 6 52 3 , 20 4 53 1 , 04 8 50 6 , 13 1 53 2 , 48 2 52 4 92 2 52 9 , 03 8 55 3 , 90 9 52 6 , 91 5 54 1 , 47 6 54 2 , 88 6 42 1 , 66 3 33 8 , 90 5 Hu n t e r 88 , 94 2 , 78 0 05 8 , 74 9 70 8 , 10 9 49 3 , 24 9 75 8 , 86 8 75 4 , 55 1 53 9 , 12 1 79 0 , 42 5 53 8 , 68 9 77 9 , 90 1 79 0 , 41 4 03 6 , 12 7 89 8 , 55 7 Hu n t i n g t o n 84 , 45 6 , 29 0 31 7 , 31 1 56 3 , 50 4 30 8 , 69 0 74 8 , 01 3 60 2 , 50 0 41 5 , 25 8 34 0 , 5S 0 60 7 , 03 7 75 0 , 60 4 83 3 , 77 9 21 0 , 27 7 75 8 , 76 7 Ji m B r i d g e r 10 8 , 59 5 , 52 0 21 4 99 3 21 2 , 19 0 87 5 , 20 3 61 1 , 70 5 55 7 , 85 3 38 0 , 02 6 71 3 , 79 5 39 9 , 54 8 65 1 , 86 1 64 9 , 02 7 69 1 , 63 8 63 8 08 5 Na u g h t o n 90 7 84 2 74 3 92 8 82 0 , 84 2 95 6 , 23 4 41 0 , 54 7 30 3 , 51 4 30 S , 25 0 67 4 80 0 30 8 , 54 0 43 0 , 12 0 45 5 , 46 4 98 7 , 15 6 51 1 , 84 6 Wy o d a k 27 , 12 3 , 77 9 31 4 , 47 5 37 4 , 31 0 20 9 , 41 3 26 5 , 34 9 29 2 , 48 5 27 9 , 87 8 68 9 , 99 9 32 3 , 10 7 40 3 , 98 0 39 5 , 97 8 17 1 , 39 2 40 3 , 41 5 Cu r r a n t C r e e k 29 9 , 07 4 93 , 79 7 21 8 , 28 0 16 7 , 28 0 34 5 , 14 9 25 0 , 56 7 22 4 , 02 0 Ga d s b y 45 1 , 11 9 37 , 52 8 91 , 20 7 35 , 09 2 14 1 , 90 5 10 5 , 16 8 40 , 21 9 Ga d s b y C T 41 2 , 37 4 33 , 61 7 70 , 97 0 60 , 26 2 10 2 , 09 7 81 , 18 0 64 , 24 7 He r m l s t o n 12 , 99 0 , 94 9 82 7 , 05 3 03 4 , 27 7 88 2 , 95 8 15 9 , 47 0 1.2 0 7 , 99 0 18 7 , 75 2 24 2 , 79 2 18 2 , 63 4 17 1 , 26 3 13 0 , 35 3 02 3 , 84 9 14 0 , 55 8 li t t l e M o u n t a i n 29 8 , 87 2 15 9 , 90 5 14 5 , 69 2 49 8 15 5 . 74 0 15 9 , 90 5 17 6 , 25 1 - 1 7 6 , 25 1 15 9 , 19 4 16 5 , 23 5 We s t V a l l e y 40 8 , 71 4 40 1 , 72 1 42 3 , 16 8 39 8 , 33 1 49 2 , 85 4 54 7 , 75 2 40 9 , 61 7 48 8 , 10 6 39 4 , 80 4 44 9 , 78 1 45 1 89 4 41 8 , 22 4 53 4 , 88 0 Bu m R a t e ( M M B t u / M W h ) Ca r b o n 11 . 29 7 11 . 34 5 11 . 35 4 11 . 31 5 11 . 29 2 11 . 30 0 11 . 28 8 11 . 18 1 11 . 29 1 11 . 30 9 11 . 29 3 11 . 29 1 11 . 28 9 Ch o l l a 10 . 62 1 10 . 82 7 10 . 83 1 10 . 62 8 10 . 62 0 10 . 82 5 10 . 80 9 10 . 60 2 10 . 62 9 10 . 62 8 10 . 62 6 10 . 62 1 10 . 61 2 Co I s t r i p 10 . 78 8 10 . 78 7 10 . 78 7 10 . 79 1 10 . 78 7 10 . 78 7 10 . 73 5 10 . 83 1 10 . 79 9 10 . 78 7 10 . 78 7 10 . 78 7 10 . 78 7 Cr a i g 10 . 23 1 10 . 18 9 10 . 24 8 10 . 25 3 10 . 23 7 10 . 26 0 10 . 21 9 10 . 20 6 10 . 22 3 10 . 23 2 10 . 22 7 10 . 23 3 10 . 22 4 Da v e J o h n s t o n 11 . 14 5 11 . 14 4 11 . 14 4 11 . 14 5 11 . 14 4 11 . 14 4 11 . 14 7 11 . 15 4 11 . 14 4 11 . 14 4 11 . 14 4 11 . 14 4 11 . 14 4 Ha y d e n 10 . 55 0 10 . 54 1 10 . 56 5 10 . 58 1 10 . 56 3 10 . 57 7 10 . 53 8 10 . 52 5 10 . 54 1 10 . 54 7 10 . 54 4 10 . 55 1 10 . 51 9 Hu n t e r 10 . 58 2 10 . 58 4 10 . 58 4 10 . 58 3 10 . 58 2 10 . 58 3 10 . 57 9 10 . 57 9 10 . 57 9 10 . 57 9 10 . 57 9 10 . 57 9 10 . 59 1 Hu n t i n g t o n 10 . 18 6 10 . 20 6 10 . 19 4 10 . 20 8 10 . 18 1 10 . 19 6 10 . 12 4 10 . 24 8 10 . 16 8 10 . 17 7 10 . 17 4 10 . 18 0 10 . 18 2 Jim B r i d g e r 10 . 44 9 10 . 46 1 10 . 44 8 10 . 51 8 10 . 44 6 10 . 45 3 10 . 43 8 10 . 43 4 10 . 43 4 10 . 44 1 10 . 44 1 10 . 44 4 10 . 44 3 Na u g h t o n 10 . 61 6 10 . 65 9 10 . 62 4 10 . 66 6 10 . 61 3 10 . 63 0 10 . 80 8 10 . 57 6 10 . 60 4 10 . 60 8 10 . 60 6 10 . 61 6 10 . 60 5 Wy o d a k 12 . 05 8 12 . 04 5 12 . 04 9 12 . 09 0 12 . 09 8 12 . 08 6 12 . 05 7 12 . 04 9 12 . 04 1 12 . 04 0 12 . 04 3 12 . 04 0 12 . 04 0 Cu r r a n t C r e e k 11 . 80 3 12 . 44 5 12 . 15 9 13 . 38 5 10 . 99 3 11 . 18 3 11 . 10 4 Ga d s b y 12 . 18 0 12 . 57 0 12 . 28 8 12 . 33 4 11 . 96 8 12 . 14 2 12 . 32 2 Ga d s b y C T 12 . 45 1 12 . 45 1 12 . 45 1 12 . 45 1 12 . 45 1 12 . 45 1 12 . 45 1 He r l n l s t o n 29 9 31 9 30 3 46 0 29 1 24 6 23 2 22 1 26 0 31 4 34 4 33 7 32 5 li t t l e M o u n t a i n 18 . 01 4 15 . 97 5 16 . 13 3 24 . 91 4 16 . 13 3 15 . 97 5 15 . 97 5 15 . 97 5 15 . 97 5 15 . 97 5 We s t V e n e y 13 . 11 2 13 . 04 7 12 . 85 4 12 . 71 1 12 . 35 4 12 . 35 9 12 . 78 7 12 . 55 4 15 . 85 9 15 . 20 5 13 . 25 4 13 . 30 3 12 . 68 1 Av e r a g e F u e l C o s t ( S / M M B t u ) Ca r b o n 82 8 82 8 82 8 82 8 82 8 82 8 82 8 82 8 82 8 82 8 82 8 82 8 82 8 Ch o l l a 42 5 42 5 42 5 42 5 42 5 42 5 42 5 42 5 42 5 42 5 42 5 42 5 42 5 Co I s t r i p 63 7 63 7 63 7 63 7 83 7 83 7 63 7 63 7 63 7 63 7 63 7 63 7 83 7 Cr a i g 08 8 08 8 08 8 08 8 08 8 08 8 08 8 08 8 08 8 08 8 08 8 08 8 Da v e J o h n s t o n 56 7 58 7 58 7 58 7 56 7 56 7 56 7 58 7 58 7 58 7 56 7 58 7 58 7 Ha y d e n 08 5 08 5 08 5 08 5 08 5 08 5 , 08 5 08 5 08 5 08 5 08 5 08 5 08 5 Hu n t e r 79 6 79 6 79 6 79 6 79 6 79 6 79 8 79 6 79 6 79 8 79 8 79 8 79 8 Hu n t i n g t o n 01 2 01 2 01 2 01 2 01 2 01 2 01 2 01 2 01 2 01 2 01 2 01 2 01 2 Jim B r i d g e r 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 92 8 Na u g h t o n 10 1 10 1 10 1 10 1 10 1 10 1 10 1 10 1 10 1 10 1 10 1 10 1 10 1 Wy o d a k 60 3 80 3 80 3 80 3 80 3 80 3 80 3 80 3 60 3 80 3 60 3 60 3 60 3 Cu r r a n t C r e e k 48 3 58 6 43 3 72 3 63 5 58 2 06 3 99 0 06 2 98 2 44 6 58 1 74 6 Ga d s b y 54 3 56 6 4, 4 3 3 72 3 63 5 58 2 06 3 99 0 19 3 09 2 59 8 73 6 90 4 Ga d s b y C T 54 3 56 6 4, 4 3 3 72 3 63 5 58 2 06 3 99 0 19 3 09 2 59 8 73 6 90 4 He r m l s t o n 99 0 92 4 92 4 92 4 92 4 92 4 92 4 92 4 08 3 08 3 08 3 08 3 08 3 li t t l e M o u n t a i n 43 9 54 9 89 2 16 . 38 7 84 3 44 5 47 8 35 3 19 3 09 2 59 8 73 6 90 4 l1 \ We s t V a l l e y 28 8 64 7 94 7 80 1 63 5 28 7 80 3 81 1 19 3 09 2 59 8 73 6 90 4 le i Mo o 4 N P C St u d y ( G o l d 1 t, 2 4 . 2 0 0 4 ) M N P C ,- . f'I t ~ p . , . . . -. . . .- - - - - - - - - - - Pa c l f t C o r p r, ~ u u " " " a l g I I I , ~" , ~U U " Id a h o G R C 2 0 0 4 Ne t P o w e r C O l t A n a l y l l . Pe r i o d E n d i n g M a r c h 2 0 0 5 04 1 0 4 . 0 3 1 0 5 Ap r . 0 4 Ma y . 0 4 Ju n . o 4 Ju l . o 4 Au g . 0 4 Se p . o 4 Oc t . 0 4 No v . 0 4 De c . 0 4 Ja n . ( l 5 Fe b . ( l 5 Ma r . ( l 5 Pe a k C a p a c i t y ( N a m e p l a t e ) Bl u n d e R Ca r b o n 17 2 17 2 17 2 17 2 17 2 17 2 17 2 17 2 17 2 17 2 17 2 17 2 17 2 Ch o n a 38 0 38 0 38 0 38 0 38 0 38 0 38 0 38 0 38 0 38 0 38 0 38 0 38 0 Co I s t r l p 14 8 14 8 14 8 14 8 14 8 14 8 14 8 14 8 14 8 14 8 14 8 14 8 14 8 Cr a i g 16 5 18 5 18 5 16 5 16 5 16 5 16 5 16 5 16 5 16 5 18 5 16 5 18 5 Da v e J o h n s t o n 76 2 78 2 78 2 76 2 76 2 76 2 78 2 78 2 76 2 76 2 76 2 78 2 78 2 Ha y d e n Hu n t e r 12 2 12 2 12 2 12 2 11 7 11 7 12 2 12 2 12 2 12 2 12 2 12 2 12 2 Hu n t i n g t o n 89 5 89 5 89 5 89 5 89 5 89 5 89 5 89 5 89 5 89 5 89 5 89 5 89 5 Ji m B r i d g e r 41 2 41 2 41 2 41 2 41 2 41 2 41 2 41 2 41 2 41 2 41 2 41 2 41 2 Na u g h t o n 70 0 70 0 70 0 70 0 70 0 70 0 70 0 70 0 70 0 70 0 70 0 70 0 70 0 Wy o d a k 28 0 27 9 27 7 27 4 28 7 28 8 27 4 27 8 28 0 28 0 27 9 28 0 28 0 Cu r r a n t C r e e k 30 0 28 8 28 0 28 4 28 0 28 2 28 6 28 8 29 6 29 8 30 0 29 6 29 4 Ga d s b y 23 5 23 5 23 5 23 5 23 5 23 5 23 5 23 5 23 5 23 5 23 5 23 5 23 5 Ga d s b y C T 12 0 11 7 11 7 11 7 11 4 11 4 11 7 11 7 12 0 12 0 12 0 - 12 0 12 0 He r m l s t o n 24 4 23 4 23 4 23 0 23 0 23 0 23 2 23 8 24 2 24 4 24 0 23 8 23 8 Lit t l e M o u n t a i n We s t V a l l e y 20 5 20 5 20 0 20 0 20 0 20 0 20 0 20 0 20 5 20 5 20 5 20 5 20 5 Ca p a c i t y F a c t o r Blu n d e U 89 % 91 % 91 % 91 % 91 % 91 % 78 % 80 % 91 % 91 % 91 % 91 % 91 % Ca r b o n 89 % 88 % 88 % 89 % 92 % 91 % 92 % 74 % 92 % 89 % 92 % 92 % 93 % Ch o U a 78 % 79 % 78 % 79 % 80 % 79 % 81 % 82 % 78 % 78 % 79 % 63 % 76 % Co l a t r i p 80 % 85 % 85 % 85 % 85 % 85 % 61 % 59 % 78 % 85 % 85 % 85 % 85 % Cr a i g 88 % 50 % 88 % 87 % 90 % 88 % 92 % 94 % 92 % 90 % 91 % 90 % 79 % Da v e J o h n s t o n 87 % 89 % 89 % 89 % 89 % 89 % 77 % 69 % 89 % 89 % 89 % 89 % 89 % Ha y d e n 84 % 88 % 87 % 85 % 87 % 88 % 89 % 91 % 89 % 88 % 89 % 78 % 55 % Hu n t e r 88 % 83 % 87 % 88 % 88 % 88 % 88 % 88 % 88 % 88 % 88 % 88 % 64 % Hu n t i n g t o n 81 % 81 % 82 % 81 % 85 % 83 % 88 % 64 % 86 % 85 % 86 % 85 % 85 % Jim B r i d g e r 84 % 77 % 68 % 74 % 88 % 87 % 88 % 89 % 89 % 88 % 88 % 88 % 88 % Na u g h t o n 77 % 51 % 89 % 74 % 80 % 78 % 81 % 85 % 81 % 80 % 81 % 80 % 82 % Wy o d a k 93 % 96 % 96 % 93 % 94 % 95 % 96 % 68 % 96 % 98 % 98 % 96 % 96 % Cu r r a n t C r e e k 15 % 11 % 10 % - 0 % Ga d s b y Ga d s b y C T 10 % He r m l s t o n 86 % 51 % 81 % 71 % 93 % 97 % 98 % 98 % 93 % 88 % 86 % 87 % 88 % Lit t l e M o u n t a i n 85 % 93 % 87 % 93 % 93 % 93 % 93 % 93 % 93 % We s t V a H e y 23 % 21 % 22 % 22 % 27 % 30 % 22 % 26 % 17 % 19 % 22 % 23 % 28 % II I F V 2 1 1 O 4 NP C S t u d y ( G o l d t 1 . 2 4 . 2 1 1 0 4 ) . '" N P C PI I I I t o o f 1 3 P I I I 8 8 It t I n I I w I 1 NM M , "J Q D U Pa c i f i C o . " FY 2 0 0 4 ( G O l d ) 1 1 . 24 . 20 0 4 Id a h o G R C 2 0 0 4 Ne t P o w e r C o s t A n a l y l l s Pe r i o d E n d i n g M a r c h 2 o o S 04 I O 4 . o 3 1 O S Ap r . 0 4 Ma y . o 4 Ju n - 0 4 Ju l . o 4 Au g . 0 4 Se p . 0 4 Oc t . o 4 No v . 0 4 De c . o 4 Ja n . o S Fe b . o S Ma r . o S Mi l l s ' k w h Sp e c i a l S a l e . F o r R e . a l e lo n g T e r m F I r m S a l e s AE P C O Bla c k H i l l s 27 . 27 . 27 . 27 . 27 . 27 . 28 . 27 . 28 . 27 . 27 . 29 . 27 . Bl a n d i n g 39 . 39 . 39 . 39 . 39 . 39 . 39 . 39 . 39 . 39 . 39 . 40 . 39 . BP A F l a t h e a d S a l e 41 . 42 . 42 . 42 . 42 . 42 . 42 . 40 . 40 . 40 . 41 . 41 . 41 . BP A W I n d 44 . 44 . 44 . 44 . 44 . 44 . 44 . 44 . 44 . 44 . 46 . 46 . 46 . CD W R 85 . 69 . 87 . 89 . 85 . 87 . 69 . 87 . 59 . 56 . Co w l i t z 35 . 37 . 35 . 35 . 35 . 35 . 35 . 35 . 35 . Fl a t h e a d 42 . 43 . 43 . 43 . 43 . 43 . 43 . 41 . 41 . 41 . 41 . 41 . 41 . Hu r r i c a n e S a l e 28 . 28 . 28 . 28 . 28 . 28 . 28 . 28 . 28 . 28 . 28 . 28 . 28 . LA D W P ( I P P L a y o f f ) 47 . 47 . 46 . 47 . 47 . 47 . 48 . 47 . 48 . 47 . 47 . 51 . 47 . PS C O 48 . 49 . 47 . 49 . 47 . 47 . 50 . 49 . 50 . 47 . 48 . 50 . 49 . SC E 60 . 80 . 80 . 80 . 80 . 60 . 80 . 60 . 80 . 80 . 80 . 80 . 80 . Sie r r a P a c 2 82 . 87 . 84 . 87 . 60 . 59 . 75 . 84 . 57 . 56 . 59 . 82 . 80 . SM U D 37 . 37 . 37 . 37 . 37 . 37 . 37 . 37 . 37 . 37 . 37 . 37 . 37 . UM P A 54 . 54 . 53 . 54 . 54 . 54 . 55 . 54 . 55 . 54 . 54 . 57 . 54 . UM P A I I 42 . 43 . 42 . 43 . 42 . 42 . 43 . 42 . 43 . 42 . 42 . 44 . 42 . WA P A I 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . Sh o r t T e r m F I r m S a l e s CO B 43 . 32 . 33 . 31 . 48 . 50 . 47 . 45 . 55 . 54 . 48 . 44 . 45 . Co l o r a d o 35 . 34 . 32 . 36 . 44 . 59 . 32 . 70 . 63 . DS W 43 . 37 . 40 . 42 . 49 . 49 . 46 . 40 . 48 . 39 . 40 . 39 . 60 ' 39 . Ea s t M a i n 50 . 43 . 45 . 57 . 56 . 52 . 48 . 43 . 49 . 43 . Mid C o l u m b i a 39 . 34 . 34 . 32 . 39 . 41 . 41 . 39 . 42 . 46 . 44 . 48 . 45 . SP 1 5 48 . 43 . 14 . 55 . 54 . 49 . 52 . 49 . We s t M a i n 51 . 41 . 47 . 41 . 51 . 50 . 38 . 43 . 58 . 81 . Wy o r t I l n g 50 . 42 . 48 . 52 . 82 . 56 . 48 . 49 . 58 . Sy s t e m B a l a n c i n g S a l e s CO B 49 . 39 . 43 . 37 . 43 . 42 . 40 . 43 . 51 . 4 S 59 . 59 . 59 . 54 . DS W 50 . 43 . 48 . 43 . 52 . 45 . 39 . 46 . 51 . 55 . 57 . 57 . 53 . Mi d C o l u m b i a 48 . 42 . 45 . 39 . 53 . 50 . 39 . 41 . 51 . 58 . 57 . S3 . 45 . SP 1 5 45 . 48 . 56 . 52 . 58 . 42 . 43 . 35 . 38 . 45 . 48 . 46 . 41 . Tr a p p e d E n e r g y V" \ .J : . II I F Y 2 0 0 . - N P C S t u d y ( G o l d 1 1 , 2 4 . 2 0 0 . ) . 1 1 1 8 N P C P_ f f o f f : l P M Pa c f f i C o r p r- T ~ U U 4 \ \ ; 0 1 0 ' 1 l . ~4 . ~U U 4 Id a h o G R C 2 0 M Ne t P o w e r C o s t A n a l y s i s Pe r i o d E n d i n g M a r c h 2 0 0 5 cw 0 . . 0 3 l 0 5 Ap r o O 4 Ma y . 0 4 Ju n . 0 4 Ju l . 0 4 Au g . 0 4 Se p o O 4 Oc t ~ 4 No v . 0 4 DI C ~ 4 Ja n ~ 5 Fe b ~ 5 Ma r ~ 5 Pu r c h a s e d P o w e r & N e t I n t e r c h a n g e Lo n g T e r m F i r m P u r c h a s e s Aq u i l a h y d r o h e d g e AP S p 1 8 7 5 6 6 61 . 61 . 61 . 61 . 61 . AP S p 1 7 2 3 1 8 86 . 88 . 88 . 66 . 86 . AP S p 2 0 5 6 9 2 21 . 21 . AP S S u p p l e m e n t a l P u r c h a s e 20 . 20 . 20 . 20 . 20 . 20 . 20 . 20 . 21 . 21 . 21 . Av l s t a S u m m e r C a p a c i t y 40 . Cla r k S & I A g r e e m e n t ( N e t ) 31 . 35 . 34 . 27 . 32 . 38 . 40 . 35 . 39 . 10 3 . 39 . Co m b i n e H i l l s 27 . 27 . 27 . 27 . 27 . 27 . 27 . 27 . 27 . 27 . 27 . 27 . 27 . Co n s t e l l a t i o n P u r c h a s e 1 7 7 8 6 9 81 . 61 . 61 . Co n s t e n a t l o n p 2 2 3 8 9 9 De s e r e t P u r c h a s e De s e r t P o w e r P u r c h Do u g l a s P U D S e t t l e m e n t 22 . 21 . 21 . 21 . 21 . 21 . 23 . 23 . 23 . 23 . 23 . 23 . 23 . Du k e H L H 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . Du k e p 9 9 2 0 8 37 . 37 . 37 . 37 . Ge o r g l a - Pa c f l l c C a m a s 53 . 52 . 52 . 52 . 52 . 52 . 52 . 52 . 52 . 52 . 56 . 4 8 56 . 56 . Ge m s t a t e 53 . 23 . 15 . 13 . 18 . Gr a n t C o u n t y 1 0 a M W p u r c h a s l 63 . 45 . 41 . 50 . 68 . 91 . 78 . 55 . 78 . 75 . 65 . 63 . 56 . He r m l s t o n P u r c h a s e 45 . 62 . 46 . 51 . 43 . 42 . 42 . 41 . 44 . 44 . 45 . 48 . 45 . Hu r r i c a n e P u r c h a s e 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . 32 . Id a h o P o w e r R T S A r e t u m IP P P u r c h a s e 47 . 47 . 46 . 47 . 47 . 47 . 48 . 47 . 48 . 47 . 47 . 51 . 47 . J A r o n t e m p e r a t u r e h e d g e Ke n n e c o t t G e n e r a t f o n i n c e n t i v e Ma g C o r p 55 . 43 . 47 . 56 . 65 . 83 . 58 . 54 . 52 . 55 . Ma g C o r p R e s e r V e s Mo r g a n S t a n l e y c a l l 15 5 . 18 2 . 97 . 19 7 . Mo r g a n S t a n l e y p 1 8 9 0 4 6 Mo r g a n S t a n l e y p 1 8 9 O 4 7 75 . 75 . 75 . 75 . Mo r g a n S t a n l e y p 1 9 6 5 3 8 Mo r g a n S t a n l e y p 2 0 8 0 0 6 Mo r g a n S t a n l e y p 2 0 8 o o 8 Nu C o r P4 P r o d u c t I o n PG E C o v e 23 . 28 . 27 . 28 . 27 . 27 . 28 . 27 . 28 . 27 . 10 . Pl n n a c f e W e s t 76 . 76 . 76 . 76 , 76 . Po w e r E x p 1 8 1 9 8 6 47 . 47 . 47 . 47 . 47 . Pu b R c S e r V i c e N M 73 . 74 . 74 . 74 . 73 . Ro c k R i v e r 21 . 18 . 23 . 15 . 11 . 14 . 22 . 25 . 28 . 26 . 21 . 24 . Se m p r a c a l l 81 . 77 . 72 . 74 . 18 5 . SF P h o s p h a t e s 46 . 46 . 46 . 46 . 48 . 46 . 46 . 46 . 46 . 46 . Sm a l l P u r c h a s e s e a s t 53 . 59 . 54 . 45 . 53 . 54 . 49 . 49 . 53 . 55 . 55 . 59 . 54 . Sm a n P u r c h a s e s w e s t Tr a n s A l t a P u r c h a s e 36 . 25 . 25 . 25 . 45 . 45 . 45 . 39 . 39 . 39 . 34 . 34 . 34 . Tr t - St a t e P u r c h a s e 43 . 58 . 49 . 58 . 40 . 41 . 63 . 62 . 39 . 34 . 34 . 37 . 37 . UB S S u m m e r P u r c h a s e UB S p 2 2 3 1 9 9 OF C a l i f o r n i a 10 6 . 98 . 97 . 10 0 . 10 9 . 12 7 . 13 9 . 14 3 . 12 4 . 15 5 . 10 5 . 10 5 . 10 3 . OF I d a h o 49 . 49 . 49 . 49 . 49 . 49 . 49 . 49 . 49 . 49 . 49 . 49 . 49 . OF O r e g o n 12 0 . 11 7 . 11 8 . 11 9 . 12 3 . 12 4 . 12 4 . 12 4 . 12 3 . 11 9 . 12 0 . 11 9 . 11 9 . OF U t a h 63 . 63 . 82 . 61 . 83 . 64 . 63 . 61 . 62 . 62 . 64 . 67 . 64 . OF W a s h i n g t o n 12 3 . 12 3 . 12 1 . 12 1 . 12 0 . 12 0 . 12 1 . 12 3 . 12 5 . 12 6 . 12 8 . 12 9 . 12 8 . OF W y o m i n g 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 47 . 71 . 72 . 72 . Bi o m a s s 14 2 . 14 1 . 14 1 . 14 1 . 14 1 . 14 1 . 14 1 . 14 1 . 14 1 . 14 1 . 14 3 . 14 5 . 14 3 . De s e r t P o w e r R. J o h n s o n 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . 10 2 . Ke n n e c o t t 43 . 46 . 44 . 40 . Su n n y s i d e 66 . 59 . 61 . 65 . 65 . 65 . 68 . 71 . 66 . 65 . 65 . 67 . 64 . Te s o r r o 51 . 4 0 48 . 52 . 55 . 54 . 51 . 48 . (J ' \ US M a g n e s i u m 45 . 44 . 45 . 45 , \. h III F Y 2 0 0 4 N P C S t u d y ( O o i d 1 1 . 2 4 . 2 0 0 4 ) . . N P C PII I 8 1 2 o f 1 3 P 8 I I 1 1 1 ._ ~ - . . - - . t" a c l n t ; o r p 1' " ~ U U 4 ( \ j O t O ) 1 1 . ~4 . ~U U 4 Id a h o G R C 2 0 0 4 Ne t P o w e r C o s t A n a l y s l a Pe r i o d E n d i n g M a r c h 2 0 0 5 04 1 0 4 ~ 3 1 0 5 Ap r - 4 4 Ma y - 4 4 Ju r M J 4 Ju l - 4 4 Au g - 4 4 Se p - 4 4 Oc t - 4 4 No v - 4 4 De c - 4 4 Ja n ~ 5 Fe b ~ 5 Ma r ~ 5 Ca n a d i a n E n t i t l e m e n t Ch e l a n - R o c k y R e a c h 12 . 11 . 10 . 12 . 18 . 17 . 13 . 12 . 11 . 14 . 12 . Do u g l a s . W e n s 14 . 13 . 10 . 11 . Gr a n t D i s p l a c e m e n t Gr a n t R e a s o n a b l e Gr a n t S u r p l u s & A d d i t i o n a l Gr a n t . P r i e s t R a p i d s 10 . 10 . Gr a n t . W a n a p u m 13 . 13 . 10 . 10 . Sh o r t T e n n F I n n P u r c h a s e s CO B 43 . 39 . 48 . 37 . 40 . 45 . 40 . 41 . 56 . Co l o r a d o 38 . 32 . 42 . 61 . 35 . 48 . 37 . 17 . 49 . DS W 48 . 37 . 45 . 49 . 54 . 55 . 52 . 43 . 47 . 43 . 42 . 44 . 42 . Ea s t M a i n 51 . 38 . 47 . SO . 54 . 59 . 54 . 38 . 47 . 31 . Mid C o l u m b i a 43 . 33 . 36 . 31 . 48 . 48 . 48 . 40 . 46 . 46 . 55 . 55 . 54 . SP 1 5 54 . 52 . 52 . 53 . 61 . 1 0 59 . 57 . SO . 50 . 50 . 58 . 56 . 58 . We s t M a i n 39 . 38 . 28 . 36 . 48 . 49 . 36 . 48 . 58 . Wy o m i n g 37 . 30 . 37 . 33 . 44 . 38 . 31 . 37 . 46 . Sy s t e m B a l a n c i n g P u r c h a s e s CO B 43 . 36 . 37 . 28 . 50 . 47 . 33 . 44 . 50 . 49 . 51 . 43 . 41 . DS W 40 . 31 . 33 . 45 . 44 . 49 . 32 . 38 . 46 . 47 . 49 . 45 . 42 . MI d C o l u m b i a 41 . 35 . 25 . 18 . 36 . 36 . 32 . 38 . 46 . 54 . 54 . 55 . 48 . SP 1 5 55 . 33 . 45 . 42 . 40 . SO . 49 . 54 . 57 . 59 . 63 . 61 . 60 . Em e r g e n c y P u r c h a s e s 28 0 . 29 0 . 25 8 . 25 8 . 30 5 . 25 8 . Th e r m a l R e s o u r c e . Bl u n d e R 21 . 21 . 21 . 21 . 21 . 21 . 21 . 21 . 21 . 21 . 21 . 21 . 21 . Ca r b o n Ch o l l a 15 . 15 . 15 . 15 . 15 . 15 . 15 . 15 . 15 . 15 . 15 . 15 . 15 . Co I s t r i p 8. 8 8 8.8 8 Cr a i g 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . Da v e J o h n s t o n Ha y d e n 11 . 4 4 11 . 4 3 11 . 11 . 11 . 4 8 11 . 4 7 11 . 11 . 4 1 11 . 11 . 11 . 11 . 11 . 4 1 Hu n t e r 8.4 2 8. 4 2 Hu n U n g t o n 10 . 10 . 10 . 10 . 10 . 10 . 10 . 10 . 10 . 10 . 10 . 10 . 10 . Ji m B r i d g e r 9. 6 8 Na u g h t o n 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . 11 . Wy o d a k Cu r r a n t C r e e k 44 . 44 . 53 . 49 . 39 . 40 . 45 . Ga d s b y 46 . 44 . 54 . 45 . 43 . 43 . 50 . Ga d s b y C T 47 . 44 . 55 . 46 . 45 . 44 . 50 . He n n l s t o n 26 . 29 . 28 . 27 . 25 . 25 . 25 . 25 . 28 . 26 . 27 . 27 . 26 . Ut i l e M o u n t a i n 52 . 58 . 59 . 95 . 54 . 35 . 33 . 57 . 59 . 62 . We s t V a H e y 58 . 80 . 63 . 73 . 89 . 65 . 81 . 80 : 4 0 34 . 31 . 47 . 49 . 49 . lJ ' \ (j - Id F V 2 0 0 4 N P C S t u d y ( G o l d t t . 24 . 2 0 0 4 ) . ", N P C P. 1 3 of t 3 P a g e s II " " " " 4 ." ' N U I . . . . . " -A c c o u n t $ R e v e r s i n g B D o k e d E n t r i e s a n d Se t t i n g u p R e g u i l l t o r y T r e a t m e n t ": o m p a n y 00 0 Pa d f i C o r p E l e c t r i c ot a l Ja l a n c e f r o m A b o v e te g u l a t o r y A d j u s t m e n t ro t a l Ac c o u n t 4 4 7 Sa l e s F o r R e s a l e 95 2 , 78 5 , 48 8 95 2 , 78 5 , 48 8 Ac c o u n t 4 4 7 Sa l e s F o r R e s a l e 95 2 , 78 5 , 48 8 29 8 , 31 5 , 60 9 34 5 , 53 0 , 12 1 Ac c o u n t 5 6 5 Ac c o u n t 5 5 5 Pu r c h a s e d P o w e r 04 1 , 31 9 , 39 3 04 1 , 31 9 , 39 3 Ac c o u n t 5 5 5 P u r c h a s e d P o w e r 04 1 , 31 9 , 39 3 Ac c o u n t 5 6 5 37 2 , 18 5 , 62 3 33 0 , 86 6 , 23 0 73 , 14 7 , 70 7 77 , 02 5 , 18 1 77 , 02 5 , 18 1 87 7 , 47 4 47 9 , 00 3 , 80 1 47 9 , 00 3 , 80 1 49 7 , 49 1 , 74 4 ' 18 , 48 7 , 94 3 l. f ' - .. . . J PacifiCorp Idaho Results of Operations March 2004 Trail Mountain Closure Amortization PAGE TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Income: Other Revenue 456 194 806)6.446%(77 019) Amortization Expense of Closure Costs 501 925 399 051%558,844 Reverse Booked Tax SCHMAT SCHMAT 629,339)051%(114 890) Reverse Booked Tax SCHMDT SCHMDT (102 871)051%254) Reverse Booked Tax Deferred Expense 41010 (327 580)051%(23,099) Reverse Booked Tax Deferred Expense 41110 906,889 051%63,948 Reverse Deferred Tax Balances 190 196,063 051%84,338 Reverse Deferred Tax Balances 190 68,726 SNP 753%954 Unamortized Deferred Debit (Avg) Unamortized Deferred Debit (Avg) 182M 186M (1,440 366) 926,316) 366,682) 051% 051% (101,565) Below (135,830)Below (237 395) Adjustment detail: March 2003 Ending Balance March 2004 Ending Balance Beginning Ending Average Acct 182399 938,659 891 558 915,109 Acct 18226 15,912,313 10,608,209 260,261 PacifiCorp Share (Approx 85.5%) Joint Owner Share (aprox 14.5%) Beging Ending Average 8,474 742 1,440 366 915,108 333,945 926 316 13,260,261 Description of Adjustment: In April of 2002, two regulatory assets were setup on the Company books. One for the Trail Mountain Closure costs and one for the Unrecovered Trail Mountain Investment. These regulatory assets will be amortized over a five year period. The Joint owner portion of the unamortized regulatory asset will be removed from rate base. The Trail Mountain mine was used to supply coal to the Hunter plant which is a joint owned facility. The joint owners share is approximately 14.5% and their portion is being backed out from the above rate base and income statement entries to properly reflect only PacifiCorp s 85.5% share. The joint owners are being billed for their share of the closure costs. Am o r t i u t i o n S c h e d u l e : T 0 t 8 1 TN I I M O U I I t 8 l n C l o s u r e R e g u l a t o r y Aa e t II I c I u d I n t l . : J o I I I t 0 W M r He m e : SA P A 8 8 e t A c : a u n t : P8 I ' C A 8 8 8 t Ac c a u n t : A8 H t A l l o c a t i o n C o I t e I De - Ap r . . o 1 1 Ma y - 01 Ju n . . o 1 3 Ju l - O 1 4 Au g . . o 1 5 Se p - 0 1 6 Oc t - 01 No v - 0 1 8 De e - 0 1 9 Ja n . . o 2 1 0 Fe b - 0 2 Ma r - 02 Ap r - ( ) 2 Ma y . . o 2 Ju n . . o 2 Ju l - 0 2 Au g - 02 Se p - 0 2 Oc t - 0 2 ND ' i . . o 2 2 0 De e - 02 Ja n - 03 Fe b - 0 3 Ma r . . o 3 2 4 Ap r - 03 Ma y . . o 3 2 6 Ju n - 03 Ju I . . o 3 2 8 Au g - 03 Se p - ( ) 3 3 0 Oc t - 0 3 No v - 0 3 De e - 0 3 Ja n - G 4 Fe b - 0 4 M.r ; N ' :) : ~ 3 5 , Ap r - G 4 Ma y - G 4 Ju n - 04 Ju l - G 4 Au g - 0 4 Se p - 0 4 Oc t - 0 4 ND ' i - 04 De c - 04 Ja n - 05 Fe b - 0 5 Ma r - 0 5 Ap r - 0 5 Ma y - 0 5 Ju n - 0 5 Ju t - 0 5 Au g - 0 5 Se p - 0 5 Oc t - 05 No v - 0 5 De e - 0 5 Ja n - o & Fe b - 0 6 Ma r - 0 6 MI n e C l o s u r e C o s t s 18 7 0 5 8 18 2 3 9 9 He m e : SA P A 8 8 e t A c : a I M n t : Pe n : A 8 H t A c : a u n t : A8 M t A I I D a t I o n Ca l l 1 e l II , De t 8 19 . 56 6 . 13 5 Ap r - 0 1 19 , 23 4 50 6 Ma y . . o 1 18 , 90 2 . 87 6 Ju n - 0 1 18 . 57 1 . 24 7 Ju l - O 1 18 . 23 9 . 61 7 A u g - 17 , 90 7 . 98 8 Se p - 0 1 17 . 57 6 . 35 9 Oc t - 0 1 17 , 24 4 , 72 9 No v - O t 16 . 91 3 . tO O De e . . o 1 16 . 58 1 , 47 0 Ja n - 0 2 16 . 24 9 . 8 4 1 Fe b - O 2 15 , 91 8 . 21 2 Ma r . . o 2 15 . 58 6 . 58 2 Ap r . . o 2 15 . 25 4 . 95 3 Ma y . . o 2 14 . 92 3 . 32 3 Ju n . . o 2 14 . 59 1 , 69 4 J u I - 14 . 26 0 . 06 5 A u g - 13 , 92 8 , 43 5 Se p - 0 2 13 , 59 6 , 80 6 Oc t . . o 2 13 , 26 5 . 17 6 ND ' i - 0 2 12 . 93 3 . 54 7 D e c - 12 . 60 1 , 91 8 Ja n - 0 3 12 . 27 0 . 28 8 Fe b - O 3 1. 1 3 8 . '" Ma r . . o 3 8,9 5 7 . 02 9 Ap r . . o 3 62 5 , 40 0 M a y - 29 3 , "0 Ju n . . o 3 96 2 . 14 1 Ju \ - O 3 63 0 , 5 1 2 Au g - 0 3 71 1 . 76 4 Se p - ( ) 3 38 0 . 13 5 Oc t - 0 3 04 8 . 50 5 No v . . o 3 87 8 , 00 3 De e - 0 3 54 9 , 18 8 Ja n - G 4 22 0 . 37 3 Fe b - 0 4 : . rL . : ; ' 2 i l i G ) ; j i;. ~ t : ' .1 ~ 8 I ; : ; ; , ' M & ' : ; : M l j \ ; 0 4 ;~ : ' 7, 5 6 2 , 74 3 Ap r - 0 4 23 3 , 92 8 Ma y - G 4 90 5 . 11 3 Ju n - G 4 57 6 . 29 8 Ju I - 0 4 24 7 . 48 4 A u g - 91 8 , 66 9 Se p - 0 4 58 9 . 85 4 Oc t - G 4 26 1 . 0 3 9 No v - 0 4 93 2 . 22 4 D e e - 60 3 , 40 9 Ja n - 0 5 27 4 . 59 4 Fe b - 0 5 94 5 . 77 9 Ma r - 0 5 61 6 . 96 4 Ap r - 0 5 28 8 , 14 9 Ma y - ( / 5 95 9 . 33 4 Ju n - 0 5 63 0 . 51 9 Ju H l S 30 1 . 70 5 Au g - D S 97 2 , 89 0 Se p - ( ) 5 64 4 , 07 5 Oc t - 0 5 31 5 . 26 0 No v - 0 5 98 6 . 44 5 De e - 0 5 65 7 , 63 0 Ja n - 1 J I i 32 8 , 81 5 fe b - 0 6 MI r - o & Be l e n c 8 20 . S2 2 . 0 2 .- - - 2 6 . 52 0 . 52 2 2 2 6 . 07 8 . 51 3 3 2 5 . 63 6 . 50 5 4 2 5 , 19 4 . 49 6 5 2 4 . 75 2 . 48 7 6 2 4 . 31 0 . 47 9 7 2 3 . 86 8 . 47 0 8 2 3 . 42 6 . 46 1 9 2 2 . 98 4 . 45 2 10 2 2 , 54 2 . 44 4 11 2 2 , 10 0 , 43 5 12 2 1 , 65 8 . 42 6 13 2 1 . 21 6 . 41 8 14 2 0 , "4 , 40 9 15 2 0 . 33 2 , 40 0 16 1 9 . 89 0 . 39 2 17 1 9 . 44 8 . 38 3 18 1 9 , 00 6 , 37 4 19 1 8 , 56 4 . 36 5 20 1 8 . 12 2 . 35 7 21 1 7 . 68 0 . 34 8 22 1 7 , 23 8 . 33 9 23 1 6 . 79 6 . 33 1 24 1 6 , 3~ . J 2 2 25 1 5 . 91 2 . 31 3 26 1 5 . 47 0 , 30 5 27 1 5 . 02 8 , 29 6 28 1 4 , 5 8 6 , 28 7 29 1 4 . 14 4 , 27 8 30 1 3 . 70 2 . 27 0 31 1 3 , 26 0 . 26 1 32 1 2 . 81 8 . 25 2 33 1 2 . 37 6 , 24 4 34 1 1 , 93 4 23 5 j1 ; i ; : ; , ~~ ; : 1 : : ; ; ~ ~~ : ; : ~ ~ : " 37 1 0 . 60 8 , 20 9 38 1 0 . 16 & , 20 0 39 9 . 72 4 , 19 1 40 9 , 28 2 , 18 3 41 8 . 84 0 . 17 4 42 8 . 39 8 . 16 5 43 7 , 95 6 . 1 5 7 44 7 . 51 4 14 8 45 7 . 07 2 , 13 9 46 6 . 6 3 0 . 13 1 47 6 , 18 8 . 12 2 48 5 , 74 6 , 11 3 49 5 . 30 4 . 10 4 50 4 . 86 2 . 09 6 51 4 . 42 0 . 08 7 52 3 . 97 8 . 07 8 53 3 . 53 6 . 0 7 0 54 3 . 09 4 , 06 1 55 2 , 65 2 . 05 2 56 2 , 21 0 . 04 4 57 1 , 76 8 . 0 3 5 58 1 . 32 6 . 02 6 " 8 8 4 . 01 7 . 4 4 2 . 00 9 le n e 8 7i 4 : i r 19 , 8 9 7 . 76 5 ( 3 3 1 , 62 9 ) 19 , 5 6 6 . 13 5 ( 3 3 t , 62 9 ) 19 , 23 4 . 50 6 ( 3 3 1 , 62 9 ) 18 . 90 2 . 87 6 ( 3 3 1 . 62 9 ) 18 . 57 1 . 24 7 ( 3 3 1 . 62 9 ) 18 . 23 9 . 61 7 ( 3 3 1 , 62 9 ) 17 , 90 7 . 98 8 ( 3 3 1 . 62 9 ) 17 , 57 6 , 35 9 ( 3 3 t . 62 9 ) 17 , 24 4 , 72 9 ( 3 3 1 . 62 9 ) 16 . 91 3 . 10 0 ( 3 3 1 . 62 9 ) 16 . 58 1 . 47 0 (3 3 i , 6 2 9 ) 16 . 24 9 . 8 4 1 ( 3 3 1 , 62 9 ) 15 . 91 8 . 21 2 ( 3 3 1 . 62 9 ) 15 , 58 6 . 58 2 ( 3 3 1 , 62 9 1 15 . 25 4 95 3 ( 3 3 1 . 62 9 ) 14 . 92 3 . 32 3 ( 3 3 1 . 62 9 ) 14 , 59 1 . 69 4 ( 3 3 1 . 62 9 ) 14 . 26 0 . 06 5 (3 3 i , 6 2 9 ) 13 . 92 8 , 43 5 ( 3 3 t , 62 9 ) 13 . 59 6 . 80 6 ( 3 3 1 . 62 9 ) 13 . 26 5 . 17 6 (3 3 i , 6 2 9 ) 12 , 93 3 . 54 7 ( 3 3 1 . 62 9 ) 12 . 60 1 . 91 8 ( 3 3 1 . 62 9 ) 12 , 27 0 . 28 8 (3 3 1 . 6 2 9 ) 11 . 93 8 , 65 9 ( 3 3 1 . 62 9 ) 95 7 , 02 9 ( 3 3 t . 62 9 ) 62 5 . 40 0 (3 3 i , 6 2 9 ) 29 3 . "0 ( 3 3 1 , 62 9 ) 96 2 , 14 1 ( 3 3 t . 62 9 ) 63 0 . 51 2 ( 3 3 1 . 62 9 ) 71 1 , 76 4 ( 3 3 t , 62 9 ) 8, 3 8 0 . 13 5 (3 J i , 6 2 9 ) 04 8 , 50 5 ( 3 2 8 , 81 5 ) 87 8 . 00 3 (3 2 8 . 8 t 5 ) 54 9 , 18 8 ( 3 2 8 . 81 5 ) :f~ : : ; i ~ ; ' i ' 8~ ? ' . I i i ( : 1 : ; ; g Z ; 1 t ~ t l ' L( 3 2 D J S 1 i h i t ; . , 15 8 . 31 2 (2 , 65 0 . 00 0 ) 41 2 . 88 2 7,8 9 1 . 55 8 7,5 6 2 . 74 3 23 3 . 92 8 90 5 , 11 3 57 6 . 29 8 24 7 , 48 4 91 8 . 66 9 5& 9 , 85 4 26 1 , 03 9 93 2 , 22 4 60 3 . 40 9 27 4 , 59 4 94 5 . 77 9 61 6 . 96 4 28 8 . 14 9 95 9 . 33 4 63 0 . 51 9 30 1 , 70 5 1.9 7 2 . 89 0 64 4 , 07 5 3t 5 , 26 0 98 6 . 44 5 65 7 . 63 0 32 8 . 8 1 5 (3 2 8 . 8t5 ) (3 2 8 , 81 5 ) (3 2 8 . 81 5 ) (3 2 8 . 81 5 ) (3 2 8 . 81 5 ) (3 2 8 . 81 5 ) (3 2 8 . 8 1 5 ) (3 2 8 . 81 5 ) (3 2 8 , 81 5 1 (3 2 8 . 81 5 ) (3 2 8 . 8 1 5 ) (3 2 8 , 81 5 ) (3 2 8 , 8 1 5 ) (3 2 8 . 8 1 5 ) (3 2 8 . 81 5 ) (3 2 8 . 8 1 5 ) (3 2 8 , 81 5 1 (3 2 8 , 81 5 1 (3 2 8 . 8t 5 ) (3 2 8 . 81 5 ) (3 2 8 , 81 5 ) (3 2 8 . 8t5 ) (3 2 8 . 8 1 5 ) (3 2 8 . 81 5 ) UI . . , - l " t H L (7 " ' o e ~ (1 ' . P7 . 7M l Un r e a M ! r ' e d I n v e s t m e n t 18 7 0 5 9 18 2 2 6 To t a l l ! n d l n Be l e n e II , U O . 26 . 07 8 . 51 3 4 5 . 64 4 , 64 1 1 25 . 63 6 . 50 5 4 4 . 87 1 , 01 0 25 . 19 4 . 49 6 4 4 , 09 7 , 37 2 24 . 75 2 . 48 7 4 3 , 32 3 , 73 4 24 . 31 0 . 47 9 4 2 . 55 0 . 09 6 23 . 86 8 . 47 0 4 1 , "6 , 45 8 23 . 42 6 , 46 1 4 1 . 00 2 . 82 0 22 , 98 4 45 2 4 0 . 22 9 , 18 2 22 , 54 2 , 44 4 3 9 , 45 5 , 54 4 22 . 1 0 0 , 43 5 3 8 , 68 1 , 90 5 21 , 65 8 , 42 6 3 7 . 90 8 . 26 7 21 . 21 6 , 41 8 3 7 . 13 4 . 62 9 20 . 40 9 3 6 . 36 0 . 99 1 20 . 33 2 . 40 0 3 5 , 58 7 . 35 3 19 . 89 0 . 39 2 3 4 , 81 3 . 71 5 19 . 44 8 . 38 3 3 4 . 04 0 . 07 7 19 , 00 6 , 37 4 3 3 , 26 6 , 43 9 18 , 56 4 , 36 5 3 2 , 49 2 , 80 1 18 , 12 2 , 35 7 3 1 . 71 9 , 1 6 2 17 . 68 0 . 34 8 3 0 . 94 5 . 52 4 17 . 23 8 , 33 9 3 0 . 17 1 . 88 6 16 . 79 6 , 33 1 2 9 . 39 8 . 24 8 16 . 35 4 , 32 2 2 8 . 62 4 . 61 0 IS . '1 2 , , 3 1 3 2 7 . 85 0 . '7 2 15 . 47 0 . 30 5 2 4 . 42 7 . 33 4 15 . 02 8 . 29 6 2 3 . 65 3 , 69 6 58 6 . 28 7 2 2 , 88 0 , 05 8 14 , 14 4 , 27 8 2 2 , 10 6 . 41 9 13 . 70 2 . 27 0 2 1 . 33 2 . 78 1 13 . 26 0 . 26 1 2 1 , 97 2 . 02 5 12 , 81 8 , 25 2 2 1 . 19 8 . 38 7 12 , 37 6 . 24 4 2 0 , 42 4 . 74 9 11 . 93 4 , 23 5 2 0 , 81 2 , 23 8 11 . 49 2 , 22 6 2 0 , 04 1 . 41 4 11 . 05 0 . 21 8 1 9 . 27 0 . 59 0 :'; 4~ 1 O I ~ 2 O J ; , 1 ': t " " i 7 . . 7 , 10 . 16 6 . 20 0 1 7 , 72 8 . 94 3 72 4 , 19 1 - 1 6 . 95 8 . 12 0 28 2 , 18 3 1 6 . 18 7 , 29 6 84 0 . 17 4 1 5 . 41 6 , 47 2 39 8 , 16 5 1 4 , 64 5 , 64 9 95 6 . 15 7 1 3 , 87 4 . 82 5 51 4 . 14 8 1 3 . 10 4 , 00 2 07 2 , 13 9 1 2 , 33 3 . 17 8 63 0 , 13 1 1 1 . 56 2 , 35 4 18 8 . 12 2 1 0 . 79 1 . 53 1 74 6 , 11 3 1 0 . 02 0 , 70 7 30 4 . 10 4 9 . 24 9 , 88 4 86 2 , 09 6 8 . 47 9 . 06 0 42 0 . 08 7 7 , 70 8 . 23 6 97 8 . 07 8 6 , 93 7 . 41 3 53 6 . 0 7 0 6 . 16 6 , 58 9 09 4 . 06 1 5 , 39 5 , 76 6 65 2 , 05 2 4 . 62 4 . 94 2 21 0 , 04 4 3 . 85 4 , 11 8 76 8 . 03 5 3 , 08 3 , 29 5 32 6 . 02 6 2 , 31 2 . 47 1 88 4 , 01 7 1 . 54 1 , 64 7 44 2 , 00 9 7 7 0 , 82 4 (4 4 2 . IJ 0 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 0 0 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 , 00 9 ) (4 4 2 , 00 9 ) (4 4 2 , 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 1 (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 1 (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 1 (4 4 2 , 00 9 ) IM 1 t m l (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) (4 4 2 . 00 9 ) (4 4 2 , 00 9 ) (4 4 2 . 00 9 ) , ( 4 4 2 . ( 1 0 9 ) (2 I . S 2 0 L U2 l Am o r t i z a t i o n S c h e d u l e : T r a i l M o u n t a i n C l o t u r e Re g u l 8 t o r y A u e t s _. . . . o u t of t h e J o I n t O W n . . . Am o . t l u l l o t t Po t t I o I I Oi l " Ap r - o l Ma y - Ju n - Ju t - Au g - o l Se o - O l Oc t - No v - o l De e - Ja n - o 2 Fe b - 0 2 Ma r - o 2 Ap r - o 2 Ma y - Ju n - Ju l - 0 2 Au g - o 2 Se p - o 2 Oc t - o 2 No v - 0 2 De e - o 2 Ja n - Fe b - fo l i a r - O J Ap r - o 3 Ma y - 0 3 Ju n - o 3 Ju l - 0 3 Au g - 0 3 Se p - 0 3 Oc t - O J No v - 0 3 De e - o 3 Ja n - Fe b - O 4 JC I I I I t O W n . . . AM O t t It 2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 , 38 6 1 t 2 , 38 6 1t2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 , 38 6 1t2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 . 38 6 1 t 2 . 38 6 1t 2 , 38 6 11 2 . 38 6 It 2 , 38 6 1t 2 , 38 6 12 3 8 6 1t 2 , 38 6 11 2 , 38 6 11 2 , 38 6 11 2 . 38 6 11 2 , 38 6 11 2 , 38 6 1t 2 , 38 6 11 2 , 38 6 11 1 , 97 7 11 1 . 97 7 ll t , 97 7 1: ' n , 11 1 , 97 7 11 1 , 97 7 11 1 , 97 7 11 1 . 9 7 7 11 1 , 97 7 11 1 . 97 7 1 t I , 97 7 lt 1 , 97 7 11 1 . 97 7 lt 1 . 97 7 11 1 . 97 7 11 1 , 97 7 lt 1 . 97 7 It 1 , 97 7 11 1 , 97 7 lt 1 , 97 7 11 1 . 97 7 11 1 , 97 7 11 1 , 97 7 It 1 , 97 7 11 1 . 97 7 tI t . 9 7 7 It 1 , 97 7 11 1 , 97 7 73 1 72 1 hd f I C o r p 66 1 , 25 2 66 t , 25 2 66 1 , 25 2 66 1 . 25 2 66 1 . 25 2 66 1 , 25 2 66 1 . 2 5 2 66 1 , 25 2 66 1 . 25 2 66 1 . 25 2 66 1 . 25 2 66 1 , 25 2 66 1 , 25 2 66 1 , 25 2 66 1 , 25 2 66 1 , 25 2 66 t , 25 2 66 1 , 25 2 66 1 , 25 2 66 1 . 25 2 66 1 , 25 2 66 1 . 25 2 66 1 , 25 2 66 2 5 2 66 1 . 25 2 66 1 , 25 2 66 1 , 25 2 66 1 , 25 2 66 1 . 25 2 66 1 , 25 2 66 1 . 25 2 66 1 , 25 2 65 8 . 8 4 6 65 8 . 84 6 65 8 . 84 6 65 8 , 84 6 65 8 . 84 6 65 8 . 84 6 65 8 , 84 6 65 8 . 84 6 65 8 . 8 4 6 65 8 . 84 6 65 8 . 84 6 65 8 . 84 6 65 8 , 84 6 65 8 . 84 6 65 8 , 84 6 65 8 , 84 6 65 8 , 84 6 65 8 , 84 6 65 8 , 84 6 65 8 , 84 6 65 8 , 84 6 65 8 , 84 6 65 8 . 84 6 65 8 , 84 6 65 8 . 84 6 65 8 . 84 6 5U 4 6 10 7 75 2 77 3 , 63 8 77 3 , 63 8 77 3 . 63 8 77 3 . 63 8 77 3 , 63 8 77 3 . 63 8 77 3 . 63 8 77 3 , 63 8 77 3 , 63 8 71 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 17 3 , 6 3 8 77 3 , 63 8 77 3 . 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 . 63 8 77 3 . 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 . 63 8 77 3 , 63 8 77 0 . 8 2 4 77 0 . 82 4 17 0 . 82 424 ' ;" / ' 77 0 , 82 4 77 0 , 82 4 77 0 , 82 4 77 0 , 82 4 77 0 . 82 4 77 0 . 82 4 77 0 , 82 4 77 0 , 82 4 77 0 , 82 4 77 0 , 82 4 77 0 , 82 4 77 0 . 82 4 77 0 , 82 4 77 0 . 82 4 77 0 . 82 4 77 0 . 8 2 4 77 0 , 82 4 77 0 , 82 4 77 0 . 82 4 77 0 . 8 2 4 77 0 . 82 4 77 0 . 82 4 77 0 , 82 4 77 0 , 1.3 3 1 , 48 1 Ap r - 0 4 Ma y - 0 4 Ju n - O 4 Ju l . O 4 Au g - O 4 Se p - O 4 Oc t - O 4 No v - 0 4 De e - Ja n - Fe b - 0 5 Ma r - Ap r - 0 5 Ma y - 0 5 Ju n - Ju t - O S AU O - O S Se p - o s Oc t - O S NO ' I - o 5 De e - O S Ja n - 0 6 Fe b - O & Ma r - 1 1 6 65 0 . 00 0 41 2 . 88 2 ) 15 8 , 31 2 ) 78 . Ac t e t I I i t 1m ' Mo n t i ! ' 18 2 5 1 t 3 o I 1 i t .. . C h i II Jo I I I t o w n . , 'M I 0W M r 1 M . Ac c i I t 1 i I i t Je I I I t 0 W i I e r . .. 2 2 1 . J o I n t J o i n t 0 ' w M r . I " II I A e t D u I i t OW M r 1M . li t 1 8 2 3 " 18 2 2 ' 77 3 , 63 8 77 3 . 63 8 77 3 , 63 8 77 3 , 63 8 77 3 . 63 8 77 3 . 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 . 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 17 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 77 3 . 63 8 77 3 ; 6 3 8 42 3 , 63 8 77 3 . 63 8 77 3 , 63 8 77 3 , 63 8 77 3 , 63 8 (6 3 9 , 24 4 ) 77 3 , 63 8 77 3 , 63 8 (3 8 7 , 48 9 ) 77 0 . 8 2 4 77 0 , 82 4 if ' , 77 0 . 82 4 77 0 . 82 4 17 0 . 82 4 77 0 , 82 4 17 0 , 82 4 77 0 . 82 4 77 0 . 82 4 77 0 , 82 4 17 0 , 82 4 17 0 , 82 4 17 0 . 8 2 4 17 0 , 82 4 17 0 , 82 4 77 0 , 82 4 17 0 . 82 4 77 0 , 82 4 77 0 , 82 4 17 0 , 82 4 77 0 , 82 4 77 0 . 8 2 4 77 0 , 82 4 77 0 , 82 4 17 0 , 82 4 77 M H , . 28 1 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 5 2 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' 1 f 1 14 . 52 7 ' ! 1 t 14 . 52 7 ' 1 f 1 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 i 1 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' 1 f 1 14 . 52 7 ' 1 1 1 14 . 52 7 ' 1 f 1 14 . 52 7 ' 1 1 1 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 2 14 . 52 7 % 14 . 52 7 ' ! 4 0 14 . 52 7 ' ! 4 0 14 . 52 7 ' ! 1 t 14 . 52 7 ' 1 1 1 14 . 52 7 ' M t 14 . 52 7 ' ! 4 0 14 . 52 7 % 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 4 0 14 . 52 7 ' ! 4 0 : : ( : " 1I I I t ' 14 . 52 7 ' 1 f 1 14 . 52 7 ' ! 4 0 14 . 52 7 ' ! 4 0 14 . 52 7 ' ! 4 0 t4 . 52 7 ' 1 f 1 14 . 52 7 ' ! 4 0 14 . 52 7 ' 1 f 1 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' ! 1 t 14 . 52 7 ' 1 f 1 14 . 52 7 ' ! 1 t 14 . 52 7 ' 1 f 1 14 . 52 7 ' 1 f 1 14 . 52 7 ' 1 f 1 14 . 52 7 ' ! 4 0 14 . 52 7 ' ! 4 0 14 . 52 7 ' 1 f 1 14 . 52 7 ' 1 f 1 14 . 52 7 ' ! 4 0 14 . 52 7 ' 1 f 1 14 . 52 7 ' 1 f 1 14 . 52 7 1 ! 1 . 14 . 52 7 % 42 . 87 ' ! 4 0 42 . 87 ' ! 1 t 42 . 87 ' 1 f 1 42 . 87 % 42 . 87 ' 1 f 1 42 . 87 ' 1 f 1 42 . 87 ' 1 f 1 42 . 87 ' 1 f 1 42 . 87 % 42 . 87 ' ! 4 0 42 . 87 % 42 . 87 ' ! 1 t 42 . 87 ' ! 1 t 42 . 87 % 42 . 87 ' ! 1 t 42 . 87 ' ! 1 t 42 . 87 ' ! 1 t 42 . 87 ' ! 1 t 42 . 87 ' ! 1 t 42 . 87 ' ! 4 0 42 . 87 ' 1 f 1 42 . 87 ' 1 f 1 42 . 87 % 42 . 87 % 42 . 87 ' ! 4 0 42 . 87 ' 1 f 1 42 . 42 . 87 ' 1 f 1 42 . 87 ' ! 1 t 42 . 87 % 42 . 87 ' ! 4 0 42 . 87 ' 1 f 1 42 . 66 % 42 . 66 % 42 . 66 % : ' 4 : ' i M I ' : ; " ' .. , ": " ' 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 , 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 % 42 . 66 ' 1 1 1 42 . 66 ' 1 1 1 42 . 66 ' 1 1 1 42 . 66 ' 1 1 1 42 . 66 ' 1 1 1 42 . 66 ' 1 1 1 42 . 66 ' 1 1 1 42 . 66 ~ 57 . 13 % 57 . 13 % 57 . 13 % 57 . 13 % 57 . 13 ' 1 1 1 57 . 13 % 57 . 13 ' " 57 . 13 % 57 . 13 % 57 . 13 ' " 57 . 13 ' " 57 . 13 ' " 57 . 13 ' 1 1 1 57 . 13 ' " 57 , 13 % 57 . 13 % 57 . 13 % 57 . 13 % 57 . 13 % 57 . 13 % 57 . 13 % 57 . 13 ' 1 1 1 57 . 13 % 5 1 3 ~ 57 . 13 % 57 . 13 % 57 . 13 ' 1 1 1 57 . 13 % 57 . 13 % 57 . 13 ' % 57 . 13 % 57 . 13 ' 1 1 1 57 . 34 % 57 . 34 ' 1 1 1 57 . 34 % 57 . 34 % 57 . 34 % 57 . 3 4 % 57 . 34 % 57 . 34 % 57 . 34 ' " 57 . 34 ' 1 1 1 57 . 34 ' 1 1 1 57 . 34 ' 1 1 1 57 . 34 ' " 57 . 34 % 57 , 34 ' " 57 . 34 % 57 . 3 4 ' 1 1 0 57 . 34 ' 1 1 0 57 . 34 ' 1 1 1 57 . 34 ' 1 1 1 57 . 34 ' 1 1 1 57 . 3 4 ' 1 1 1 57 . 34 ' 1 1 1 57 . 3 4 ' 1 1 1 57 . 34 ' " 57 . 34 ' M o 57 . 3 4 ' " 2.8 4 2 , 36 9 79 4 , 19 3 74 6 , 01 7 69 7 , 84 2 64 9 . 66 6 60 1 , 49 0 55 3 , 31 4 50 5 , 13 9 45 6 , 96 3 78 7 36 0 . 61 2 31 2 , 43 6 26 4 , 26 0 21 6 , 08 4 16 7 , 90 9 11 9 , 73 3 07 1 , 5 5 7 02 3 , 38 1 97 5 , 20 6 92 7 , 03 0 1.8 7 8 , 85 4 83 0 , 67 8 78 2 , 50 3 17 . 3 4 2 7 . 52 1 , 13 1 47 2 , 95 5 42 4 78 0 37 6 , 60 4 32 8 , 42 8 36 8 , 23 5 1, 3 2 0 , OS 9 27 1 , 88 3 28 9 , 70 & 24 1 , 93 9 19 4 , 17 2 14 " - 09 8 , 63 9 05 0 , 87 2 00 3 , 10 5 95 5 , 33 8 90 7 , 57 1 85 9 , 80 4 81 2 , 0 3 7 76 4 , 27 0 71 6 , 50 3 66 8 , 73 7 62 0 , 97 0 57 3 , 20 3 52 5 , 43 6 47 7 , 66 9 42 9 , 90 2 38 2 , 13 5 33 4 , 36 8 28 6 , 60 1 23 8 , 83 4 19 1 , 06 8 14 3 , 30 1 95 , 53 4 47 . 76 7 78 8 , 42 1 72 4 , 21 0 66 0 , 00 0 59 5 , 78 9 53 1 , 57 9 46 7 , 36 8 40 3 , 15 8 33 8 , 94 7 27 4 , 73 7 21 0 , 52 6 14 6 , 31 6 08 2 , 10 5 01 7 , 89 5 95 3 , 68 4 88 9 , 47 4 82 5 , 26 3 76 1 , 05 3 69 6 , 84 2 63 2 , 63 2 56 8 , 42 1 50 4 , 21 0 44 0 , 00 0 37 5 , 78 9 11 5 7 1 02 7 , 42 3 96 3 , 21 3 89 9 , 00 2 1.8 3 4 , 79 2 77 0 , 58 1 1,8 2 3 , 63 7 75 9 , 42 7 69 5 , 21 6 73 3 , 68 5 1,6 6 9 , 47 4 60 5 , 26 3 54 ' 47 6 . 8 4 2 41 2 , 63 2 34 8 , 42 1 28 4 , 21 1 22 0 , 00 0 15 5 , 79 0 09 1 , 57 9 02 7 , 36 9 96 3 , 15 8 89 8 , 94 8 83 4 , 73 7 77 0 . 52 6 70 6 , 31 6 64 2 , IO S 57 7 , 89 5 51 3 , 68 4 44 9 , 47 4 38 5 , 26 3 32 1 , OS 3 25 6 . 8 4 2 19 2 , 63 2 12 8 , 42 1 64 , 21 1 .. . Po i t I c I f t UU n l o r t i z e d .. . . - 6.6 3 0 , 79 0 6,5 1 8 , 40 4 40 6 , Ot7 29 3 , 63 1 18 1 , 24 5 06 8 , 11 5 9 95 6 , 47 2 84 4 , 08 6 73 1 , 70 0 61 9 , 31 3 50 6 , 92 7 39 4 , 54 1 28 2 , 15 5 16 9 , 76 8 05 7 , 38 2 94 4 , 99 6 83 2 , 61 0 72 0 , 22 3 60 7 , 83 7 49 5 , 45 1 38 3 , 06 5 27 0 , 67 8 15 8 , 29 2 40 4 5 0 ' 3,5 4 8 , 55 4 43 6 , 16 8 32 3 , 78 2 21 1 , 39 6 09 9 , 00 9 19 1 , 8 7 2 07 9 , 48 6 96 7 , 10 0 02 3 , 39 1 91 1 , 41 3 79 9 , 43 6 , 4 S ' 57 5 , 48 1 46 3 , 50 3 35 1 , 52 6 23 9 , 54 9 U2 7 , 57 1 01 5 , 59 4 90 3 , 61 6 79 1 , 63 9 67 9 , 66 1 56 7 , 68 4 45 5 , 70 7 34 3 , 72 9 23 1 , 75 2 11 9 , 77 4 00 7 , 79 7 89 5 , 81 9 78 3 , 84 2 67 1 , 86 5 55 9 , 88 7 44 7 , 91 0 33 5 , 93 2 22 3 , 95 5 11 1 , 9 7 7 39 , 01 3 , 85 9 38 , 35 2 , 60 7 37 , 69 1 , 35 5 37 , 03 0 , 10 3 36 . 36 8 , 85 1 35 , 70 7 , 59 9 35 , 04 6 , 34 7 38 5 , 09 6 33 , 72 3 , 84 4 33 , 06 2 , 59 2 32 , 40 1 , 34 0 31 , 74 0 , 08 8 31 , 07 8 , 83 6 30 , 41 7 , 58 5 29 , 75 6 , 33 3 29 , 09 5 , 08 1 28 , 43 3 , 82 9 27 , 77 2 , 57 7 27 , 11 1 , 32 5 26 , 45 0 . 0 7 4 25 , 78 8 , 82 2 25 , 12 7 , 57 0 46 6 , 31 8 23 Q 0 1 1 20 , 87 8 , 77 9 20 , 21 7 , 52 8 19 , 55 6 . 2 7 6 18 , 89 5 , 02 4 18 , 23 3 , 18 , 78 0 , 15 3 18 . 1 1 8 , 90 1 17 , 45 7 , 64 9 17 , 78 8 , 84 7 17 , 13 0 , 00 1 16 , 47 1 , 15 5 1 ' O t 15 , 15 3 , 46 2 14 , 49 4 61 6 13 , 83 5 , 77 0 13 , 17 6 , 92 4 12 , 51 8 . 0 7 8 11 , 85 9 , 23 1 11 , 20 0 , 38 5 10 , 54 1 , 53 9 88 2 , 69 3 22 3 . 84 7 56 5 , 00 1 90 6 , 15 4 24 7 , 30 8 58 8 , 46 2 92 9 , 61 6 27 0 , 77 0 61 1 , 92 3 95 3 , 07 7 29 4 , 23 1 63 5 , 38 5 97 6 , 53 9 31 7 , 69 3 65 8 , 8 4 6 De l l i l l o r A c t u l l T l x Di t l r e l l t e d t o Tr a i l M o u n t l l n Sc h e d u l e M d l t l : Tr a i l M o u n t a I n C l o s i n g Co l l i Tra i l M o u n t a I n U n r e c o v e r e d I n v e n t o r y Tra n M o u n t a i n A c c r u e d Lta b i D U e s To t a l S C H M A T Tra i l M o u n t a I n C l o s i n g C o s l I Tr a i l M o u n t a i n U n r e c o v e r e d I n v e n t o r y To t a l S C H M D T De f e r r e d T I . E x D 8 n u : 19 0 T r a l l M o u n t a i n A c c r u e d L i a b i l i t i e s 19 O 1 r a n M o u n t a i n C l o s i n g Co l l i To t a l 4 1 0 1 0 19 0 T r a l l M o u n l a l n A c c r u e d L l a b H l t l e s 19 0 T r a l l M o u n t a I n C l o s i n g C o s l I 19 0 T r a l l M o u n t a i n U n r e c o v e r e d I n v e n t o r y To t a l 4 1 1 1 0 De f e r r e d T a x S a l l n e e : Tr a i l M o u n t a i n C l o s i n g C o s l I Tr a i l M o u n t a i n I n v e n t o r y Tra i l M o u n t a i n L i a b I l i t i e s Re m o v e Pa c t f l C o r p Jo i n t O w n e r &h i m fm 1 I m 1 SC H M A T 75 6 , 55 5 06 8 85 5 88 9 70 0 SC H M A T 30 4 10 4 53 5 , 00 9 78 9 09 5 SC H M A T 17 8 , 16 4 00 5 , 82 0 17 0 . 54 4 11 , 23 6 , 82 3 80 7 , 48 4 82 9 , 33 9 SC H M D T 70 9 , 45 4 80 8 , 56 3 10 2 , 87 1 SC H M D T 70 9 , 45 4 80 8 , 58 3 10 2 , 87 1 41 0 1 0 (2 4 62 9 ) (2 1 , 05 8 ) 57 1 ) 41 0 1 0 28 3 , 79 7 95 2 , 84 8 33 1 , 15 1 25 9 , 18 8 93 1 . 58 8 32 7 , 56 0 41 1 1 0 (1 2 , 03 3 ) (1 0 28 8 ) (1 , 74 5 ) 41 1 1 0 (3 , 81 9 , 71 2 ) ( 3 28 5 85 4 ) (5 5 3 , 85 8 ) 41 1 1 0 (2 , 42 2 , 66 4 ) ( 2 , 07 1 , 37 8 ) (3 5 1 , 28 8 ) (8 , 25 4 , 40 9 ) (5 , 34 7 , 52 0 ) (9 0 6 , 88 9 ) Re m o v e Re m o v e Pa c l f l C o r p Jo i n t O w n e r Pa c l n C o r p Jo i n t O w n e r Sb I r I f2 n I g n fm 1 ! m 1 (2 , 34 4 24 8 ) ( 4 18 9 11 8 ) ( 3 , 58 1 , 89 6 ) (8 0 7 42 2 ) ( 4 99 9 , 15 5 ) 27 4 27 8 ) (7 2 4 87 7 ) 0 ( 6 , 03 8 , 88 2 ) ( 5 16 3 , 24 4 ) (8 7 5 , 63 8 ) ( 5 , 08 9 , 10 2 ) (4 , 33 4 , 08 2 ) (7 3 5 , 02 0 ) (1 3 2 , 38 0 ) (8 8 1 , 25 0 ) (7 5 3 , 48 1 ) (1 2 7 78 1 ) (1 0 3 , 35 8 ) (8 8 , 37 1 ) (1 4 , 98 7 ) FY 0 3 AV G FY 0 3 Re m o v e AV G Re m o v e Pa c t f l C o r p Jo i n t O w n e r Pa c t n C o r p Jo i n t O w n e r Ma r . : M Sb a m fm U m 1 Av a B a l a n c e b! I fm : I ! m l (2 , 65 3 20 3 ) ( 2 , 28 8 , 48 9 ) (3 8 4 71 4 ) 42 1 18 1 ) (2 , 92 5 , 09 3 ) (4 9 8 , 08 8 ) 19 0 1 3 0 19 0 S E (3 , 81 8 , 21 8 ) ( 3 , 09 1 , 86 8 ) (5 2 4 35 2 ) 82 7 , 55 0 ) 12 7 , 55 5 ) (8 9 9 , 99 5 ) 19 0 1 3 0 19 0 S E (8 8 , 89 6 ) (5 7 , 02 5 ) 87 1 ) (4 7 3 , 97 3 ) (4 0 5 , 24 7 ) (8 8 , 72 8 ) 19 0 1 3 8 19 0 S N P Cll m p l l l y 1 0 0 0 . h o l t f C e r p 8 8 D f r I a 8I J I I I r 8 f I 8I f r f 8 8 : A- - - 8I J I I I r 8 f I 8II 1 I I .. . . . . . u p It8 g u I a I e f y ". . " , . . " , . I t . . . " , CJ t 8 l t Re g u l 8 I o r y A'" Se p t 2 0 0 2 B . . 8 I 1 C 8 4 f 0 3 A m o r t l z l l l i o n 4 f 0 3 R e g A S 8 8 I A d j u s l m e n l 61 03 A m o r t l m l l o n II f 0 3 A m o t I l z a l l o n 03 A m o r t l z l l l i o n 8f 0 3 Am o r t l z a l l o n 9 f 0 3 A m o r t i z a t i o n 9 f 0 3 R e g A' " A d u s l m e n l 10 f 0 3 A m o r t l Z A l l l o n 11 f 0 3 A m o t I l z a l l o n 12 f 0 3 A m o r t l z l l l i o n 12 f 0 3 R e g A s s e t A d u s l m e n ! 1 f 0 4 A m o r t i z a t i o n 2 f 0 4 A m o r t l z l l l i o n 3 f 0 4 A m o t I l z a l i o n Aa D m l 1 8 2 3 9 1 1 93 8 . 85 9 41 2 , 88 2 15 8 . 3 1 2 Aa I I . 1 8 7 O 1 i 8 ) (3 3 1 . 8 2 9 ) (2 , 85 0 . 00 0 ) (3 3 1 . 8 2 9 ) (3 3 1 , 8 2 9 ) (3 3 1 62 9 ) (3 3 1 82 9 ) (3 3 1 . 6 2 9 ) (3 3 1 . 8 2 0 ) (3 3 1 , 82 9 ) (3 2 M I S ) (3 2 8 . 81 5 ) (3 2 8 , 81 5 ) (3 ~ R , RI 5 ) R8 g u I 8 I o r y A' " Se p I 2 0 0 2 B 8 1 a / 1 C l 8 4 f 0 3 A m o r t l z 8 l l o n 51 03 A m o r t l z a t l o t l 8/ 0 3 A m o r t l z a l i o n 7 f 0 3 A I n O f 1 1 z 8 l l o n 8 f 0 3 A I n O f 1 1 z 8 l l o n 9 f 0 3 A l n O f 1 l z a l l o n 10 03 A l n O f 1 l z a l i o n 11 1 03 A m o r t l z a t l o t l 12 1 0 3 Am o r t i z a t i o n 1 f O 4 A l n O f 1 l z a t l o n 2 f 0 4 A l n O f 1 l z a l i o n 3 f 0 4 A l n O f 1 l z a l l o t l To t . . 80 1 , 15 6 8 Aa a I . 1 8 7 O M ) (4 4 2 . 00 9 ) (4 4 2 , ( 1 0 0 ) (4 4 2 , 00 9 ) (4 - 1 2 , 00 9 ) (0 1 4 2 . 00 9 ) (0 1 4 2 . 00 9 ) (4 4 2 00 9 ) (4 4 2 , 00 0 ) (4 4 2 , 00 9 ) (4 - 1 2 , 00 9 ) (0 1 4 2 , 00 9 ) (4 4 2 . 00 9 ) Ac c a u n I 4 8 8 . 2 O I l i e r ~3 0 1 8 1 1 5 03 A m o r t l m t i o n 15 f 0 3 A m o t 1 i z a 1 l o n 03 A m o t 1 i z a l l o n 7 I 0 3 A m o t 1 l z a 1 l o n 8 I 0 3 A m o r t l z a h o n " 0 3 Am o r t i z a t i o n 10 f 0 3 A m o t 1 i z a t l o n 1 1 f 0 3 Am o t 1 i z a l l o n 12 1 0 3 Am o r t l U t l o n 1 I 0 4 A m o t I l z a t i o n 2 f 0 4 A m o t 1 l z a 1 l o n 3 f 0 4 A m o t I i Z 8 I l o n Bo o k e d S c h e d u l a M 99 , 88 8 99 , 88 8 99 , 88 8 99 , 86 8 99 , 86 8 99 , 88 8 99 , 88 8 86 8 99 , 32 5 To I l I 99 . 32 S 09 , 32 5 99 , 32 5 10 4 , 11 0 8 10 0 , 00 3 ) (6 8 , 72 6 ) 26 0 1 , 78 9 ) 4 f 0 3 A m o r t l z 8 l l o n 77 3 , 83 8 (1 1 2 , 38 E I ) 6 f 0 3 A m o r t l Z l l l l o n 77 3 , 83 8 (1 1 2 . 31 1 0 ) II 03 A m o t I i z a l l o n 77 3 . 63 8 (1 1 2 . 38 5 ) 03 A m o t I l z 8 l l o n 77 3 . 83 8 (1 1 2 . 3M ) 8 f 0 3 A m o r t l z l l l i o n 77 3 , 83 8 (1 1 2 . 38 6 ) 9 f 0 3 A l n O f 1 l z a l l o n 77 3 , 83 8 (1 1 2 , 30 6 ) 10 f 0 3 A m o r t l z a t k m 77 3 , 8 3 1 1 (1 1 2 , 31 1 6 ) 11 f 0 3 A m o r t i z a t i o n 77 3 , 83 1 1 (1 1 2 . 38 6 ) 12 f 0 3 A m o t I l z a l l o n 77 0 . 11 2 4 (1 1 1 . 97 7 ) 1 f 0 4 A m o r t l z 8 l l o n 77 0 , 82 4 (1 1 1 , 97 7 ) 2 f 0 4 A m o r t i z a t i o n 77 0 , 11 2 4 (1 1 1 97 7 ) 04 A m o r t i z a t i o n 77 0 , 11 2 4 (1 1 1 07 7 ) To l l I 7 11 2 6 , 31 1 9 1N a I I I 8 C t u 8 I 1 l 1 l i 80 8 t 8 _f t 8 d In t i l e . . . . ,, - Co 8 I l t u d y . .. A d ! No . 5 . 1 ) Ac c a u n I 4 1 0 f O f 4 1 1 1 0 D l f 8 l l ' 8 d T . . 10 2 . 87 1 Bo o k e d D e l 8 I T 8 d Ta x E x p a n a e 32 7 . 58 0 15 , 91 2 . 31 3 10 . 80 8 , 20 1 To t . . ~1 1 O (9 0 6 , 68 9 ) 1.6 2 8 , 48 8 To t . . (5 7 9 . 30 9 ) To I l I -. . ... . . . . , "- - : "" " ' ~ ' T_ : .. . . , , . , JA f f ' Re g u l 8 l o r y B a l a n c e t i ! ! M 8 ' c h 20 0 3 Re g u t 8 l o r y B a l a n c e t i ! ! M 8 ' C h 20 0 4 Be g f E I I I I A- . ,. . . . - . . , Re g u l 8 l n r y B a l a n c e 1 m M a r c h 20 0 3 Re g u t a t o r y B a l a / 1 C l 8 0 M a r c h 20 0 4 Be g f E I I I I Av 8 t ' a g e Aa : G u n I 1 8 2 3 93 8 . 85 9 89 1 . 5 5 8 88 1 1 0 8 93 1 1 , 86 9 88 1 , 15 6 8 88 1 1 1 1 0 8 Aa a l I ) RtI m o v e J o i n t O w r o o r Sh a r a (1 . 01 4 0 . 36 6 ) 8I J I I I r 8 f I , . , JA f f a Re g u l 8 I o r y B a l a n c e ~ S e p I 2 0 0 2 Re g u l 8 I o r y B a l a n c e ( i ) S e p l 2 0 0 3 Be g EI I I I A _ a g e ,. . . . , . " , Re g u l a t o r y B a l a n c e ( i ) S e p t 2 0 0 2 Re g u l 8 I o r y B a l a n c e r m S e p I 2 0 0 3 Be g f E I I I I A- . Ac c o u n I 1 15 , 81 2 . 31 3 10 . 80 8 , 20 9 15 . 91 2 , 31 3 10 . 80 8 . 20 9 13 2 8 0 2 8 1 Aa i I i I I ) 28 1 Ra m o v e J o i n t 0 w I \ e r S M r a (1 , 92 6 . 31 6 ) BE A f t T - Aa : G u n l a U 8 8 d I n A d ! ffI t I I d 8 f W v Re v e ' . 8 o o ~ e d Am o r t i z a t i o n To t a l 0 1 R e g u t l l l o r y En I , 1 a 8 Ba l l I I ' I C e l n l m Ab o v a P. , I . . " " " , . . Jo i n ! O W n e r A m o r t I z 8 t i o n Ba l a n c e I , o m A b o v e Re v a r 8 e B o o k e d S c h e d u l e M R- Bo o k e d S c h e d u l e M Fr o m A b o v e ( 1 . 1 9 4 . 80 6 ) 19 4 , Ac c I I u n I (1 , 62 9 . 33 9 ) IM , 80 8 ) M'I 62 8 , 48 8 1S 1 1 I . 0II 3 68 . 72 8 Pl E l I t C o r p S h 8 8 0 1 A n n u a l A I n O f 1 I Z 8 1 1 o n Ex p a n s e 11 2 5 . 39 9 To t a l 0 1 R a g u t a l o r y E n l r t a I 11 2 1 1 . 31 1 Ac : Q N n l 4 1 0 1 Ba l a n c e I n I m A b o v e ( 5 7 9 . 30 9 ) Re v a r s e B o o k e d T a x D a f 8 n ' e d E o p e / I I I 8 (3 2 7 50 0 ) 90 8 , 88 8 (1 0 2 , 87 1 ) lJ \ PacifiCorp Idaho Results of Operations March 2004 BPA Regional Exchange Credit Reversal PAGE ACCOUNT TOTAL COMPANY FACTOR FACTOR % IDAHO ALLDC~IE REF# Adjustment to Revenue: Purchased Power Expense Purchased Power Expense Purchased Power Expense 555 555 555 32,656,650 18,615.032 59,114,632 386 314 Situs Situs Situs 32,656;650 5. 656 650 Description of Adjustment: This adjustment reverses the SPA credit from purchase power expense during the test period. Adjustment 3.2 will remove the SPA credit from revenues. Since this credit is pass-through to PacifiCorp customers from SPA, it is removed from results of operations in determining PacifiCorp s Revenue requirement. ~ \ . :J . PACIFICORP Results of Operations March 2004 SPA Regional Exchange Credit Reversal Accounts Reversing Booked Entries and Setting up Regulatory Treatment Company 1000. PacifiCorp Electric Booked Entries: Account 555 Oregon Washington Idaho (59,114,632) (18,615,032) (32,1356,650) , (110,386,314)Total ~atorv Treatment: Account 555 (110,386,314) Oregon Washington Idaho 59,114,632 18,615,032 32,656,650 Total :D m-I "tJ ):- , i ---):- ~ as: "tJa~ ):- c.. Qo IDAHO REVISED PROTOCOL Page 7.OToeal Tax Adjustments1Tab 7) TOTAL Deferred Tax Wyoning Wind Tax Property Tax IRS Settlement Talal Normalized Interest True-Up Balance Reclass Credit Adjustment Amortizalion Operating Revenues: 2 General Buslnesa Revenues 3 Interdepal'1m8ntal 4 Special Sales 5 Other Operating Revenues Toeal Operating Revenues Operating Expenses: 9 Steam Production 1 0 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transnission 14 Oistribullon 15 Customer AccounIing 16 Customer SeMce & Info 17 Sales 18 AdnW1Istralive & General Talal O&M Expenses 20 Deprecialion 21 AmortiDtion 22 Taxes Other Than Incorre 26,910 26,910 23 Incore Taxes: Federal 142,570 300,015 (154,495)(8,991)041 Slate 39,545 40,767 (1,222) 25 0er8rred Income Taxes 26 Investment Tax Credit Adj. 27 Mise Revenue &&pense Total Operating Expenses:209,026 340,782 (154495)16,697 041 Operating Rev For Reb.m:(209,026)(340,782)154,495 (16,897)(6,041) Rate Bale: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Mise 0eferr8d Debits 36 EIec Plant Acq Adj 37 Nuclear Fuel 38 PrepaymentS 39 Fuel Stock 40 Material & Supplies 41 Wortdng Capital 42 Weatherization Loans 43 Mise Rate Base T oeal EIecIric Plant: Deductions: 47 Accum Prov For 0epnIc 48 Accum Prov For Amort 49 Accum Def Income Tax 514 115 514,115 50 Unamortized ITC 51 Custonwtr MY For Canst 52 Custonwr Service Deposits 53 Miscellaneous Deductions Talal Deductions:514 115 514,115 Toeal Rate Base:514,115 514 115 60 Estimated ROE ir\1)ad -0.147%-0.182%-0.037%082%-0.009%-0.003%000%O. 000% 84 TAX CALCULATION: 66 Operating Revenue (26,910)(26,910) 67 Other DeductiOns 68 Interest (AFUOC) 69 Interest (897,952)(897,952) 70 Schedule"M" Additions 71 ScheduIe"M" Deductions 72 Income Berore Tax 871,042 897,952 (26,910) 74 State Incorre Taxes 39,545 40,767 (1,222) 76 Taxable Income 831,497 857,185 (25,888) 78 Federal Income Tax - CaIaJlaIed 291,024 300,015 (8,991) 79 Adjustments toCa\QJ\ated Tax: Wyoming Wr1d Tax Credit (148,454)(154,495)11,041 81 Federal Income Taxes 142,570 300,015 (154,495)t8,991)041 PacifiCorp Idaho Results of Operations March 2004 Interest True- PAGE ACCOUNT TOTAL COMPANY FACTOR FACTOR % IDAHO ALLOCATED REF# Adjustment to Expense: Other Interest Expense - Type 427 (897,952)Situs (897 952) Adjustment Detail: Type 3 Jurisdiction Specific Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense 407,814 189 235% 13,192,504 090,456 (897,952) Actual Interest Expense Total Interest True-up Adjustment Description of Adjustment: This reflects interest expense based on the Idaho allocated rate base times the Company s weighted cost of debt. PacifiCorp Idaho Results of Operations March 2004 Deferred Tax Balance Reclass PAGE TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Average Balances Deferred Tax Balance 283 (2,890,000)9608%(172,267) Reallocation to Situs 283 (2,961 479)Situs Reallocation to Situs 283 (17 249,309)Situs Reallocation to Situs 283 (873,582)Situs Reallocation to Situs 283 5U,528 Situs 50,528 Reallocation to Situs 283 (3,240,960)WYE Situs Reallocation to Situs 283 ~364,450)WYW Situs Reallocation to Situs 283 065,798 Situs Reallocation to System 283 20,245,685 9608%206,806 Reallocation to System 283 (4,508,491)4462%(290,625) Reallocation to System 283 (356,623)0513%(25,147) Reallocation to OTHER 283 OTHER 0000% Reallocation to GPS 283 870,962 GPS 9606%469,173 Reallocation to OTHER 283 211,903 SNPD 4302%388 (17)247,856 Deferred Tax Balance 190 54,544,000 9608%251,262 Reallocation to Situs 190 Situs Reallocation to Situs 190 (983,546)Situs Reallocation to Situs 190 144 120 Situs Reallocation to Situs 190 850,101 Situs 850,101 Reallocation to System 190 (6,408,370)9608%~381 990) Reallocation to System 190 (8,592,025)0513%(605,850) Reallocation to System 190 369,431 4462%152,737 41,923,711 266,259 Description of Adjustment: A review of the accumulated deferred income tax balances identified various deferred tax balances that were allocated on a system basis rather than situs assigned, This adjustment corrects the allocation of these balances, This adjustment also corrects the classification of tax depreciation expense that was originally classified as book depreciation, On the Company records this item was correctly treated as tax depreciation, therefore no impact to accumulated deferred income taxes. Su m m a r y o f t h e A c c u m u l a t e d D e f e r r e d T a x B a l a n c e s t h a t co n t a i n m o r e t h a n o n e t y p e o f d e f e r r e d t a x a l l o c a t e d d i f f e r e n t l y Ac c o u n t D e s c r l D t i o SA P 8- - J P . I S ~ W ri t e - o f f 7 28 7 5 4 9 97 S o f t w a r e W r i t e d o w n - 99 S o f t w a r e W r i t e d o w n - U T BS I P / S A P - Ma y 2 o o o T r a n s i t i o n p l a n C o s t s - Ma y 2 0 0 0 T r a l ' l s l t l o n p l a n C o s b - Ma y 2 0 0 0 T r a n s i t i o n p l a n C o s t s - Ma y 2 0 0 0 T r a n s i t i o n p l a n C o s t s - Ma y 2 0 0 0 T r a n s i t i o n p l a n C o s t s - WY E Ma y 2 O 0 0 T r a n s i t i o n p l a n C o s t s - WY W Tr a n s i t i o n T e a m C o s t s - Y2 K E x p e n s e - O R 98 / 9 9 E a r l y R e t l r e m e n t - Q R 98 E a r l y R e t l r e m e n t - UT r a t e o r d e r FA S 8 7 / 8 8 W r l t e o f f - U T r a t e o r d e r Gl e n r o c k E x c l u d i n g R e c l a m a t l o n - U T r a t e o r d e r Tr a n s i t i o n C o s t s WA s t a t e t r a n s i t i o n c o s t s Y2 K E x p e n s e - U T r a t e o r d e r To t a l B S I P / S A P W r i t e - o f f is e D e ' R e a A s .e L f l 19 0 1 3 0 CA W r i t e - o f f A m o . , Co n t r R e g A s s e t s T r a n s i t i o n p l a n - C A Ch o l l a P i n t T r a n s a c t C o s t - AP S A m o r t ID A I C o s t s - D l r e d A c c e s s - C A IO U D e f N e t P o w e r C o s t s OR D e f N e t P o w e r C o s t s UT D e f N e t P o w e r C o s t s WY D e f N e t P o w e r C o s t s Co n t D e f N e t P w r C o s t s - Mt W r i t e - o f f A m o r t WA D i s a l l o w e d C o I s t r i p # 3 W r i t e - o f f OR U E 1 3 7 P o w e r C o s t - Q R OR U E - 11 6 P o w e r C o s t s - Q R I n c l u d e d I n O R D e f N P C a b o v e De f I n t e l ' V e n o r F u n d i n g G r a n t s - SB 1 1 4 9 - Re l a t e d R e g u l a t o r y A s s e t s - Re g A s s e t s B P A B a l a n c i n g A c c o u n t s - IO U Tr a i l M o u n t a i n M i n e C l o s u r e Tr a i l M o u n t a l " I n v e n t o t y Mis c e l l a n e o u s D l f f e r e n c e - C h o l l a Mis c e l l a n e o u s D l f f e r e n c e - C o n t r a - No e l l K e m p f C a p - P& M S t r i k e A m o r t l z a t l o n - U T Tr a n s S v c D e p o s i t Fo o t e C r e e k Ma g C o r p C r e d i t s Mi s c e l l a n e o u s 29 , 56 9 , 00 0 (2 8 , 34 2 , 00 0 ) S O (2 9 2 , 80 9 ) (9 7 , 60 4 ) U T (2 0 8 , 93 3 ) (6 9 , 64 3 ) U T (3 0 5 64 2 ) 1 U T (1 , 74 7 , 16 3 ) 0 C A (1 , 36 1 19 0 ) (5 2 9 , 02 8 ) I D (1 3 , 62 4 88 7 ) (9 , 38 9 , 64 6 ) O R (9 , 45 3 , 35 7 ) (3 , 27 3 , 36 1 ) U T (2 , 88 9 , 86 7 ) (1 , 22 9 , 4 4 9 ) W Y E (5 1 1 , 35 2 ) (2 1 7 , 54 7 ) w Y W (2 7 6 , 60 9 ) (9 2 20 3 ) U T 20 3 91 8 30 5 87 6 O R (1 1 16 3 , 34 9 ) O R 44 6 04 9 44 6 , 04 9 U T 38 7 , 50 9 58 6 38 6 U T (3 , 26 9 56 2 ) (2 , 77 5 , 28 8 ) U T 68 7 , 06 1 (1 2 , 07 3 , 76 8 ) S O 29 1 58 6 73 6 , 16 9 W A 49 4 24 6 49 4 , 24 6 U T 99 8 34 2 15 9 (6 8 , 33 0 , 00 0 ) (4 0 , 75 8 , 00 0 ) S O Ma r . ( ) 2 13 3 , 93 1 12 6 , 83 6 11 9 26 5 C A 52 1 , 05 7 ) S O (3 5 6 , 03 1 ) 10 5 59 2 ) (4 , 74 9 , 60 5 ) S G 42 , 13 8 C A (1 4 18 8 56 6 ) 21 . , 10 3 ) (6 8 7 , 71 0 ) N U T I L (5 8 , 76 8 , 82 3 ) (3 3 , 30 5 , 67 1 ) (1 9 , 67 0 95 6 ) N U T I L (4 1 , 39 7 , 77 7 ) (2 3 , 17 5 , 68 8 ) (1 0 , 93 5 , 24 8 ) N U T I L (3 4 , 55 3 , 75 4 ) 0 N U T I L 33 , 01 7 , 37 0 0 N U T I L 12 3 50 1 11 7 09 9 11 0 , 23 1 N U T I L (3 7 3 , 02 2 ) (3 5 3 , 21 7 ) (3 3 3 41 1 ) S E (1 , 84 8 , 11 1 ) (5 4 7 , 85 2 ) O R 0 O R (5 8 85 6 ) O R 48 7 , 81 6 O R 70 0 , 20 2 I D U 18 9 , 11 8 ) (2 , 65 3 , 20 3 ) S E (8 , 03 8 , 88 2 ) (3 , 61 6 , 21 8 ) S E 95 7 , 53 5 15 7 , 53 5 95 7 , 53 5 S G 10 3 . 18 1 10 3 , 18 1 10 3 , 18 1 N U T I L (1 7 , 81 3 ) N U T I L (2 7 4 , 63 9 ) N U T I L 69 , 16 6 69 , 16 6 11 , 18 8 69 , 16 6 S G 77 0 , 32 8 77 0 32 8 77 0 , 32 8 77 0 , 32 8 24 4 , 03 2 ) (3 . 05 1 65 1 ) S O 19 0 Mm : 9 . 1 (2 7 5 , 98 9 ) (4 , 10 4 , 31 9 ) 78 1 , 68 5 ) (2 9 97 8 84 9 ) (1 0 30 3 , 54 1 ) 39 2 , 82 8 DR / ( C R ) Ve . , E n d M. , - G 3 Am m m t DR / ( C R ) Ve . , E n d M. , - G . Ma l u m Al l o c a U o n 28 3 Av e l ' 8 g e B. ' . n e e 61 3 , 50 0 A (1 9 5 , 20 7 ) B (1 3 9 28 8 ) B (1 5 2 , 82 1 ) B (8 7 3 , 58 2 ) D (9 4 5 10 9 ) E (1 1 , 50 7 , 26 7 ) C (6 , 36 3 35 9 ) B (2 , 05 9 , 65 8 ) F (3 6 4 , 45 0 ) G (1 8 4 40 8 ) B , 2 5 4 89 7 C (5 , 58 1 67 5 ) C 44 6 , 04 9 B 98 8 , 94 8 B (3 , 02 2 , 42 5 ) B 20 , 80 6 64 7 I 01 3 , 87 8 H 49 4 , 24 6 B 81 3 , 42 0 (5 4 , 54 4 , 00 0 ) 0 12 3 , 05 1 R 26 0 , 52 9 ) T (5 , 42 7 59 9 ) V 21 , 06 9 R (2 , 45 0 , 90 7 ) (2 6 , 48 8 , 31 4 ) (1 7 , 05 5 , 46 8 ) 11 3 66 5 (3 4 3 31 4 ) U (1 , 19 8 , 02 6 ) Q 0 Q (2 9 , 42 8 ) Q 24 3 , 90 8 Q 85 O , 10 1 42 1 , 16 1 ) U (4 , 82 7 , 55 0 ) U 95 7 , 53 5 V 10 3 , 18 1 (8 , 90 7 ) (1 3 7 , 32 0 ) 69 , 16 6 V 77 0 , 32 8 (2 , 14 7 84 2 ) T A. ) DR / ( C R ) DR / ( C R ) Ye a r E n d V. a r E n d Ma r . o 3 Ma r . c J 4 Av e r a g e SA P Am o u Am o oc a t i Ba l a n c e 51 2 1 2 (5 4 , 54 4 , 35 7 ) 46 , 54 4 , 70 6 (4 , 66 7 , 35 5 ) (3 5 7 ) (5 8 , 85 0 , 56 8 ) ( 1 2 2 , 53 7 , 56 7 ) (9 4 1 ) 28 7 5 2 5 28 3 1 (1 8 , 76 1 00 0 ) (2 , 83 3 , 00 0 ) G P S (1 0 , 79 7 , 00 0 ) M Ba t 1 m 2 0 0 1 Ac t i v I t Y f o r 0 2 (5 7 87 8 ) 31 7 ) 21 3 65 7 ) (1 , 14 8 , 94 6 ) W Y E 18 1 30 2 ) F (3 1 31 5 ) 45 5 ) (1 8 1 69 4 ) (1 7 6 , 21 4 ) I D (1 7 8 95 4 ) E (2 2 9 , 59 7 ) (2 5 93 2 ) 26 2 , 57 2 26 0 , 95 1 U T 26 1 76 2 B (1 0 07 1 ) 58 6 25 5 W A 92 1 H (9 5 9 , 57 4 ) 35 3 (4 0 6 85 9 ) (4 2 3 , 67 0 ) O R (4 1 5 , 26 5 ) C 38 3 , 44 1 ) (2 6 3 , 02 9 ) 02 5 16 1 ) (9 5 1 , 05 7 ) G P S (9 8 8 10 9 ) M (1 6 1 , 66 6 ) (4 6 7 ) 23 1 96 6 (1 , 60 2 , 17 0 ) G P S (1 8 5 10 2 ) M (8 9 7 89 6 ) 90 6 , 87 9 (8 , 59 3 , 02 6 ) 0 S G 29 6 , 51 3 ) J (3 9 8 , 92 7 ) 19 7 , 26 0 (4 , 22 5 , 23 1 ) 1 S O (2 , 11 2 , 61 5 ) I 65 5 10 4 ) (4 , 65 5 , 10 4 ) 14 9 , 44 9 G P S (1 , 75 2 , 82 8 ) M .. . 84 4 2 2 1 79 7 00 5 84 4 22 1 ~u m m a l ' y o f t h e Ac c u m u l a t e d D e f e r r e d T a x B a l a n c e s t h a t :o n t a i n m o r e t h a n o n e t y p e o f d e f e r r e d t a x a l l o c a t e d d i f f e r e n t l y Ac c o u n t D e s e r i D t l o n ro t a ! M l s c D e f R e g A s s e t Im I T - P r e D a l d T a x e . 28 3 W Y P S C P r e p a i d T a x e s 28 3 1 D P U C P r e p a i d T a x e s 28 3 U T P U C P r e p a i d T a x e s 28 3 W A U T C P r e p a i d T a x e s Z8 3 0 R P U C P r e p a i d T a x e s Z8 3 P r e p a i d T a x e s - OR - G P S a l l o c Z8 3 P r e p a i d T a x e s - CA - G P S a l l o c Z8 3 P r e p a i d l e a s e - G a d s b y G a s T u r b i n e Z8 3 P r e p a i d M e m e b e r s h l p F e e s - E E l , W S C C Z8 3 P r e p a i d T a x e s To t a l P r e p a i d T a x e s M) J T M I S C , C O N T R A C T S I D E P O S I T S 5 2 Tr a n s m i s s i o n S v e D e p o s i t Un e a r n e d J o i n t U s e P o l e C o n t a c t R e v e n u e Fo o t e C r e e k C o n t r a c t To t e l M i s e C o n t r a c t s l D e p o s l t s AD I T M I S C , D e f . C r e d i t s 5 8 Te l e d y n e W a h C h a n g Ma g C o r p C r e d i t s We c o M a r t ( e t P r i c i n g / A m e r i c a n P a c i f i c C o r p Pr o p D a m a g e l I a b Id a h o P e n a l t y Mit c h e l l P e n a l t y P a y m e n t l M o n s a n t o l U T D l s t r t b l a n d s e t t l e Mi s e D i f f e r e n c e To t a l M i s e D e f C r e d i t s AD I T R E G U L A T O R V A S S E T 1 8 8 . 2 . f E D R . e 98 / 9 9 Ea r i y R e t i r e m e n t SM U D R e v e n u e I m p u t a t i o n Mi s c e l l a n e o u s To t a l R e g u l a t o ' Y A s s e t 1 8 6 . 28 7 5 0 1 28 3 1 85 6 00 0 64 6 , 42 7 S G 75 1 , 21 4 J 23 5 , 58 9 65 4 , 59 8 S G 42 3 , 80 5 S N P D 56 8 , 02 4 64 6 , 42 7 94 5 , 09 4 J 21 1 , 90 3 N 59 4 , 14 2 J 13 8 62 0 , 26 0 28 7 5 0 3 28 3 1 75 9 , 00 0 44 1 34 1 44 1 , 34 1 ) 94 8 75 0 (9 4 8 , 75 0 ) 28 4 , 62 5 (9 2 , 97 8 ) (3 , 88 0 ) 43 3 71 6 48 6 (2 , 48 3 , 06 9 ) 28 3 1 98 6 , 00 0 93 3 , 00 0 S O 95 9 , 50 0 A (9 9 1 , 69 8 ) 66 1 , 86 5 (9 9 1 , 69 8 ) S E 60 8 , 28 6 S E 27 3 , 11 6 S O 17 4 59 1 1 0 (9 2 , 97 8 ) U T (3 8 , 57 6 ) S O (9 9 1 69 8 ) K 63 5 , 07 6 K 27 3 , 11 6 I 17 4 , 59 1 E (9 2 , 97 8 ) B (3 8 , 57 8 ) I 27 3 , 11 6 17 4 59 1 (9 2 , 97 8 ) (3 8 , 57 6 ) 93 2 74 1 95 9 53 1 (3 2 0 ) 28 7 5 0 9 31 7 , 00 0 31 7 , 00 0 S O 31 7 , 00 0 A -. J 9- J 31 7 , 00 0 OT H E J I t 0 O T H E R 31 7 , 22 7 S O 0 L 0 L 31 7 , 11 4 I 11 4 31 7 , :i i z . Ac c o u n t s R e v e r s i n g B o o k e d En t r i e s an d S e t t i n g u p Re g u l a t o r y Tr e a t m e n t CA , O R , U T , I D BE G I N N I N G / E N D I N G A V E R A G E Co m p a n y 1 0 0 0 Pa c i f i C o r p E l e c t r i c Bo o k e d En t r i e s : Ac t u a l a c c r u a l s b o o k e d Ac c o u n t # 28 3 89 0 , 00 0 Ac c o u n t # 19 0 54 4 , 00 0 To t a l 89 0 , 00 0 54 , 54 4 , 00 0 Re a u / a t o r v Tr e a t m e n t : Ac c o u n t # 28 3 Ac c o u n t # 19 0 Ba l a n c e f r o m a b o v e 89 0 , 00 0 54 , 54 4 , 00 0 Ad j u s t m e n t t o r e a l l o c a t e : UT A H 96 1 , 4 7 9 OR E G O N 17 , 24 9 , 30 9 98 3 , 54 6 CA L I F O R N I A 87 3 , 58 2 (1 4 4 , 12 0 ) ID A H O 50 , 52 8 85 0 , 10 1 WY O M I N G - EA S T 24 0 , 96 0 WY O M I N G - WE S T 36 4 45 0 W A S H I NG T O N 06 5 , 79 8 SN P D 87 0 , 96 2 GP S 21 1 , 90 3 OT H E R 20 , 24 5 , 68 5 50 8 , 49 1 35 6 , 62 3 To t a l Ba l a n c e 6, 4 0 8 , 37 0 36 9 , 4 3 1 59 2 , 02 5 41 , 92 3 , 71 1 NU T I L a n d M T -- . J PacifiCorp Idaho Results of Operations March 2004 Wyoming Wind Tax Credit PAGE COUNT TOTAL COMPANY FACTOR FACLOR % IDAHO AlLOCATED REF# Adjustment to Expense: Wyoming Wind Tax Credit 40910 (2,191,006)0513%(154,495) Below Adjustment Detail: Total KWh Production Type III (estimated) PaciftCorp s Sha 121,722.537 Factor (inflated tax per unit) Tax Credit Adjustment 018 191,006 Description of Adjustment: This adjustment normalizes a federal income tax credit the company is entitled to take as a result of placing its Wyoming Wind generating plant into service before December 31, 2001, After December 2001, the tax credit was extended 2 years to December 31, 2003 for new generation in service since the beginning of January 1, 2002, The tax credit is based on the generation of the plant, and the credit can be taken for ten years on qualifying property.. '5' Accounts Reversing Booked Entries and Setting up Regulatory Treatment Company 1000 PacifiCorp Electric Booked Entries: Total Reaulatorv Treatment: Total 40910 40910 (2.191.006) (2,191 006) PacifiCorp Idaho Results of Operations March 2004 Property Tax Adjustment PAGE ACCOUNT TOTAL COMPANY FACTOR FACTOR % IDAHO ALLOCATED REF# Adjustment to Expenses: Taxes Other Than Income 408 451 449 GPS 9608%26,910 Below Adjustment Detail: Total Estimated Property Tax Expense FY 2004 Total Accrued Property Tax FY 2004 Net Difference 66,557,559 (66,106,110t 451,449 Description of Adjustment: This adjustment normalizes the difference between actual accrued property tax and forecasted property tax expense resulting from forecasted capital additions. PacifiCorp Proforma Property Tax Expense Estimated Actual Property Property Proforma Property Tax Property Tax Balances Tax Property Tax Expense Adjustment at 3/31/04 Rates ense at 03/31/04 for 3/31/04 California 291,110,800 5391 %569,378 1 ,552,986 16,392 Oregon u53,120,548 62140/0 16,486,491 16,381,454 105,037 Washington 654,300,954 51070/0 341,515 380,577 (39,062) Wyoming 164,380,468 3065%633,826 542,714 91,112 Utah 769,094,128 59870/0 28,552,567 28,307 ;661 244,906 Idaho 522,934,637 5631%944,645 923,218 21 ,427 Montana 210,911,156 1709%2,469,559 2,464,939 620 Colorado 236,986,884 99140/0 349,488 340,788 700 Arizona 329,088,319 6707%207,195 209,002 (1 ,807) New Mexico 275,833 12720/0 895 771 124 Total 834 203,725 66,557,559 66,106,110 451 ,449 7.4, PacifiCorp Property Tax Rates Based on Property At 12/31/03 Actual Estimated Property Property Tax Property Balances Expense Tax at 12/31/03 at 03/31/04 Rates California 288,084,117 1 ,552,986,5391 % Oregon 636,036,846 16,381,454 6214% Washington 661 910,566 38Q,577 51070/0 Wyoming 134,957,899 542,714 30650/0 Utah 728,329,204 28,307,661 5987O~ Idaho 519,090,772 923,218 5631% Montana 210,511,939 2,464,939 1 ,17090/0 Colorado 236,111,194 340,788 9914% Arizona 329,341,804 209,002 6707% New Mexico 177,693 771 1272% Total 11,746,552,034 66,106,110 Ca l e n d l r Y e a r 2 0 0 3 To t a l G r o l l P l a n t N e t o f I n t a n a l b l n , C o a l M l i l e l , a n d Po l l u t i o n a n d F i r e C o n h ' o I Di s t t i b u t i o n Ge n e r a l Hy d r o P l a n t In t a n g i b l e Co a l M i n e s Oth e r Ste a m P l a n t Tr a n s m i s s i o n To t . 1 G r o l l P l a n t To t . 1 06 6 , 25 9 84 8 S 83 3 21 1 , 77 0 50 6 94 6 77 7 53 1 , 99 2 , 01 8 25 6 , 68 4 52 8 27 9 18 3 , 87 1 34 3 , 47 5 97 7 39 6 , 66 4 , 93 5 21 4 41 9 72 3 C. U C o m t . 17 3 , 90 4 , 45 5 S 12 , 12 2 , 95 9 33 , 02 6 27 3 69 9 , 93 8 Wy o m l n l - Wy o m l l l l - (h e t o . W . " l n l f o n , J d . h o . M o . . . . . .. P' L ~ . . Ne w M e d c e U t . h . . ~. U P L . . . . . A r i z o n . Co l o n d o Ne v . d . 34 1 , 09 8 21 9 S 3 1 4 00 6 , 2 8 0 S 2 0 1 , 50 8 , 40 1 S - S 3 4 3 , 04 5 , 91 7 S - S 1 , 62 8 79 6 , 22 3 S 6 3 , 90 0 , 35 3 S - S - S 32 4 50 5 , 78 2 4 5 , 60 4 88 1 3 6 , 53 8 86 6 3 , 32 0 , 42 9 7 9 28 2 , 24 2 2 1 7 , 52 5 3 0 4 , 26 0 , 83 2 1 9 58 2 , 44 3 5 , 3 3 7 , 29 7 2 , 43 8 , 51 6 17 6 99 2 , 16 7 1 9 1 , 59 3 , 72 8 5 6 , 27 9 , 18 6 5 , 60 0 , 69 7 - 4 2 , 29 6 , 27 3 1 , 15 8 45 2 42 8 , 72 6 , 89 3 2 4 61 4 , 95 4 4 56 2 , 30 5 6 4 6 08 9 3 , 57 1 , 51 8 . 6 7 , 08 0 99 7 1 , 65 4 , 89 5 38 , 06 3 , 90 6 - 2 1 8 , 62 0 62 3 32 1 , 92 9 - 8 2 , 72 4 16 5 53 8 , 52 8 , 50 6 - 1 , 61 8 , 60 9 , 58 2 2~ 2 , 08 7 75 9 1 , 96 0 , 1. 6 8 1 , 05 1 , 64 2 , 13 0 28 0 90 1 , 77 6 2 , 17 7 , 69 3 5 , 01 4 , 03 0 , 82 3 24 1 , 81 8 19 2 , 61 1 16 0 13 7 77 8 69 , 03 0 43 0 28 8 , 78 4 , 05 5 63 3 , 30 2 , 9j) O 06 4 , 76 3 , 73 9 41 6 , 17 2 76 , 28 9 , 50 6 68 6 , 52 5 , 52 0 22 4 , 76 4 , 31 8 52 3 , 65 3 , 07 7 20 6 08 0 , 40 9 35 , 36 5 , 3. 1 8 25 1 , 01 2 , 94 3 35 1 , 39 6 , 90 0 59 , 13 5 , 46 7 49 6 , 82 8 , 50 8 36 3 , 40 8 , 95 6 44 9 , 71 4 36 9 , 43 7 , 78 5 23 1 , 03 5 , 45 3 23 6 30 3 , 80 5 Le a In t a n J i b l e Ca p i t a l L e a s e s Co a l M i n e s ( 2 5 6 , 68 4 52 8 ) - ( 3 8 06 3 , 90 6 ) Wy o d a l c P o l l & : F i r e ( 1 0 9 , 72 8 , 85 1 ) ( 1 0 9 72 8 , 85 1 ) D. J o h n s t o n P o l l & : F i r e ( 1 2 2 , 38 9 24 2 ) ( 1 2 2 , 38 9 , 24 2 ) J. B r i d g e r P o l l & : F i r e ( 2 5 3 , 95 7 29 8 ) ( 2 5 3 , 95 7 , 2 9 8 ) Na u g h t o n P o l l & : F i r e ( 1 1 3 40 6 , 67 5 ) ( 1 1 3 , 40 6 , 67 5 ) Ch o n a P o l l " F i r e ( 3 9 , 85 4 16 3 ) ( 3 9 85 4 , 16 3 ) CP ! s t r i P P o l l I t F i r e . ( 3 9 85 4 , 91 5 ) - . , . (3 9 85 4 , ~J5 ) To t . t s ( 1 46 7 , 86 7 69 0 ) ( 6 9 9 93 8 ) ( 4 2 8 , 72 6 , 89 3 ) ( 2 4 61 4 , 95 4 ) ( 4 , 56 2 , 3 0 5 ) ( 4 0 50 1 , 00 4 ) ( 5 2 7 , 71 0 81 5 ) - ( 2 8 5 , 70 1 , 62 0 ) ( 1 1 5 , 06 1 , 57 0 ) ( 4 0 , 09 5 , 98 1 ) - . ( 1 9 2 , 6t 1 ) (5 3 1 , 99 2 , 01 8 ) (6 9 9 , 93 8 ) (4 2 8 72 6 , 89 3 ) (2 4 , 61 4 , 95 4 ) (4 , 56 2 , 30 5 ) (6 4 6 08 9 ) (3 , 57 1 , 51 8 ) (6 7 , 08 0 99 7 ) (1 , 65 4 , 89 5 ) (2 4 t , 81 8 ) (1 9 2 , 61 1 ) (2 1 8 , 62 0 , 62 3 ) Ne t G r o l l ' l . n t Ch e c k f i l u r e 11 , 74 6 55 2 , 03 4 1 t 74 6 , 55 2 , 03 4 28 8 08 4 , 11 7 63 6 , 03 6 , 84 6 66 1 , 91 0 56 6 51 9 , 09 0 , 77 2 21 0 , 51 1 , 93 9 75 3 , 19 0 , 96 1 17 7 , 69 3 72 8 , 32 9 , 20 4 38 1 , 76 6 , 93 9 32 9 , 34 1 , 80 4 23 6 , 11 1 , 19 4 To t i S i t .. . M . J r ' la n t S 1 1~ 7 4 6 , 55 2 , 03 4 S 2 8 8 , 08 4 , 11 7 S 2 , 63 6 , Oj 6 , B4 6 S 6 6 1 , 91 0 , 56 6 S 5 1 9 , 09 0 : 7 7 2 S 2 10 , 51 1 , 93 9 S 1 , 75 3 , 19 0 , 96 1 S 2 , 17 7 , 69 3 S 4 , 72 8 , 32 9 , 20 4 S 3 8 1 , 76 6 , 93 9 S 3 2 9 , 34 1 , 80 4 S 2 3 6 , 11 1 , 19 4 S Ad d M . J o r ' l i n t A d d l t l o . . . A r i z o n a p l a n t s r e c e i v e a 5() 8 A ex e m p t i o n o n P o D u t i o n & : F i r e c o n t r o l e q u i p m e n t .. M o n t a n a p l a n t s r e c e i v e a 7 5 % ex e m p t i o n o n p o l l u t i o n a n d f i r e c o n t r o l e q u i p m e n t .. . W y o m i n g p l a n t s re c e i v e a 1 0 0 % e x e m p t i o n o n p o l l u t i o n a n d f i r e c o n t r o l e q u i p m e n t .. . . U t a h pta n t s d o n o t r e c e i v e a n e x e m p t i o n o n p o l l u t i o n a n d f i r e c o n t r o l e q u i p m e n t ... . . . c : . - ~ Fl l e l l Y e n 20 0 4 To t l l G r O l l P I l a t N e t o r ( a t l n l l b l " , C O i l Mi a " , l n e t Po l l u d o n l a d F I r e C o n t r o l WY O I l l I n I - Wy o l l l l n l - To t . 1 c.u r o m l r: q Wu h l n lf t l .d . h o Mo n . . n . "L * * . Ne " Me " Ut l h . . . . U' L . * * Ar i z o n i Co l o n d o Ne n d . Di s t n ' b u t i o n 10 4 , 40 1 , 91 6 17 4 , 74 6 99 7 34 9 56 7 , 13 1 31 5 , 96 3 , 49 6 20 3 , 65 4 , 20 2 34 6 , 22 6 , 20 3 64 9 , 88 4 , 80 0 64 , 35 9 , 08 7 Ge n e r a l 83 4 34 4 54 1 12 , 28 1 , 70 9 32 3 , 18 6 , 02 4 44 , 13 1 , 78 6 36 , 48 9 82 9 27 8 , 15 7 80 , 51 9 , "'5 21 7 , 52 5 30 7 22 3 , 98 8 19 , 88 9 82 8 72 0 , 21 3 40 5 , 93 8 Hy d r o P l a n t 50 2 , 66 8 29 3 70 5 , 72 2 17 9 , 34 0 12 5 18 2 , 59 0 , 57 9 56 , 67 6 , 74 1 60 0 , 72 7 42 , 59 5 , 91 7 t5 8 48 2 In t a n g i b l e 59 9 , 59 4 93 7 69 9 93 8 49 1 04 2 , 34 5 61 4 , 95 4 10 , 09 2 , 40 8 64 6 21 1 56 1 , 66 4 08 6 , 66 0 65 4 , 89 5 19 5 , 86 3 Co a l M i n e s 25 8 41 1 , 99 3 38 , 06 3 , 90 6 22 0 , 34 8 , 08 7 Ot h e r 27 9 , 5" , 78 7 16 0 , 13 7 77 8 36 , 32 1 , 92 9 83 , 09 2 , 08 0 St e a m P l a n t 35 3 , 50 4 , 78 0 41 6 17 2 20 6 , 39 7 , 80 5 54 5 20 8 66 1 62 3 , 35 7 91 2 34 8 50 . 5 , 36 1 36 3 , 77 2 , .5 . 5 5 23 1 , 84 6 31 5 ra n u n i s si o n 11 , 92 3 .5 . 5 2 37 6 37 1 49 0 92 2 13 , 86 4 8.2 .5 9 37 4 05 8 .,3 Q 0f i 93 9 43 I .5 3 06 5 44 9 71 4 73 4 63 2 To t a l G r o a ' l a n t 13 , 37 1 , 40 1 , 79 9 29 1 , 81 0 , 73 7 14 4 , 16 2 , 89 3 67 8 , 91 5 , 90 8 53 3 , 0 2 7 , 04 5 2.5 1 , 41 2 , 28 1 2,3 0 9 , 52 2 , 2 8 2 27 . 5 , 83 3 5,0 . 5 6 , 52 8 , 87 5 49 7 , 62 0 71 6 36 8 94 2 , 48 2 23 7 , 18 2 , 74 7 Le u In t a n g i b l e (5 9 9 , 59 4 93 7 ) (6 9 9 93 8 ) (4 9 1 , 04 2 , 34 5 ) (2 4 , 61 4 95 4 ) (1 0 , 09 2 , 40 8 ) (6 4 6 21 1 ) (3 , .5 6 1 , 66 4 ) (6 7 , 08 6 , 66 0 ) (1 , 6. 5 4 , 89 5 ) (1 9 5 , 86 3 ) Ca p i t a l L e a s e s Co a l M i n e s (2 5 8 41 1 , 99 3 ) (3 8 , 06 3 , 90 6 ) (2 2 0 , 34 8 , 08 7 ) Wy o d a k P o l l & F i r e (1 0 9 , 72 8 85 1 ) (1 0 9 , 72 8 , 85 1 ) D. J o h n s t o n P o l l & F i r e (1 2 2 , 38 9 24 2 ) (1 2 2 , 38 9 , 24 2 ) 1. B r i d g e r P o l l & F i r e (2 5 3 , 95 7 29 8 ) (2 5 3 , 95 7 , 29 8 ) Na u g h t o n P o l l & F i r e (1 1 3 , 40 6 67 5 ) (1 1 3 , 40 6 67 5 ) Ch o l l a P o l l & F i r e (3 9 85 4 16 3 ) (3 9 85 4 16 3 ) CQ w . r i p P o l l & : F i r e - . (3 9 , 85 4 , 91 5 ) , . . . To t l " (1 , 53 7 , 19 8 , 07 4 ) (6 9 9 , 93 8 ) (4 9 1 , 04 2 , 34 5 ) (2 4 , 61 4 95 4 ) (1 0 , 09 2 , 40 8 ) (4 0 , 50 1 , 12 5 ) (5 2 7 70 0 , 96 1 ) (2 8 7 43 4 , 74 7 ) (1 1 5 , 06 1 , 57 0 ) (3 9 , 85 4 , 16 3 ) (1 9 5 , 86 3 ) Ne t G n a P l l n t 11 , 83 4 20 3 , 72 5 29 1 11 0 80 0 65 3 , 12 0 , 54 8 65 4 30 0 95 4 52 2 , 93 4 , 63 7 21 0 , 91 1 , 15 6 78 1 , 82 1 , 32 1 27 5 , 83 3 76 9 09 4 12 8 38 2 , 5.5 9 , 14 7 32 9 08 8 31 9 23 6 98 6 88 4 Ch e c k f I g u r e 11 , 83 4 20 3 , 72 5 Ad d M l j o r ' l a n t A d d i t i o n . . , To t l l S i t u . & : M or r l a n t 83 4 20 3 72 5 29 1 11 0 80 0 65 3 12 0 54 8 65 4 30 0 95 4 52 2 93 4 63 7 21 0 91 1 t5 6 1.8 27 5 83 3 76 9 09 4 12 8 38 2 55 9 14 7 32 9 08 8 31 9 23 6 98 6 88 4 . A r i z o n a p l a n t s r e c e i v e a 5 ( ) 8 ~ e x e r J 1 l l i o n o n P o l l u t i o n & F i r e co n t r o l e q u i p t m t t .. M o n t a n a p l a n t s r e c e i v e a 7 5 % ex e r J 1 l l i o n o n p o l l u t i o n I U I d f i r e c o n t r o l e q u i p m e n t .. . W y o m i n g p l a n t s re c e i v e a 1 0 0 " A . e x e f t 1 J t i o n o n p o l l u t i o n I U I d fi r e c o n t r o l e q u i p m e n t .. . . U t a h pl a n t s d o n o t r e c e i v e a i l e x e m p t i o n o n p o l l u t i o n a n d f i r e c o n t r o l e q u i p m e n t .J : .. t . . Ac t u a l P r o p e r t y T a x E x p e n s e b y S t a t e Fo r M a r c h 2 0 0 4 St a t e :r m m Ju n e - O 3 Au a u s t . Q 3 Se D t e m b e r . Q 3 Oc t o b e r . Q 3 No v e m b e r . Q 3 De c e m b e r . Q 3 Ja n u a r v . Q 4 Fe b r u a r v . Q 4 Ma r c h - O 4 Ca l I f o r n i a 55 2 , 98 6 13 2 , 57 7 13 2 , 57 7 13 2 , 57 7 13 2 , 57 7 13 2 , 57 7 13 2 , 57 7 13 2 , 57 7 13 2 , 57 7 95 , 28 1 13 2 , 36 3 13 2 , 36 3 13 2 , 36 3 Or e g o n 38 1 45 4 34 3 , 75 7 34 5 , 94 9 34 5 , 94 9 34 5 , 94 9 34 5 , 94 9 34 5 , 94 9 34 5 , 95 0 38 2 , 95 0 45 1 , 97 9 37 5 , 69 1 37 5 , 69 1 37 5 , 69 1 Wa s h i n g t o n 38 0 , 57 7 31 6 71 6 31 6 , 71 6 31 6 , 71 5 31 6 , 71 5 31 8 , 71 6 31 6 , 71 8 31 8 71 5 31 6 71 5 40 5 , 17 8 31 7 , 13 4 31 7 , 13 3 (1 9 2 , 59 2 ) Wy o r n l n g - Pa c l f l c ( E a s t ) 54 2 , 71 4 49 9 , 71 6 49 9 , 71 6 49 9 , 71 6 49 9 , 71 8 49 9 , 71 6 49 9 , 71 6 58 1 , 56 4 59 5 , 33 9 78 2 , 85 2 52 8 , 22 1 52 8 , 22 1 52 8 , 22 1 Ut a h 28 , 30 1 , 68 1 21 5 , 15 8 21 5 , 15 8 21 5 , 15 9 21 6 , 01 1 64 1 , 08 9 64 1 , 08 9 64 1 , 08 9 64 1 , 08 9 08 1 , 80 1 88 1 24 9 68 1 , 24 9 21 5 , 65 4 Id a h o 92 3 , 21 8 25 3 , 31 2 25 3 , 31 2 25 3 , 31 2 25 3 , 31 2 25 3 , 31 2 25 3 , 31 2 25 3 , 31 4 25 3 , 31 3 15 9 , 49 9 24 5 , 14 0 24 5 , 14 0 24 5 , 14 0 Wy o m l n g - Ut a h ( W e s t ) Mo n t a n a 46 4 , 93 9 19 4 32 7 19 4 32 1 19 4 32 1 19 4 32 1 19 4 32 1 19 4 32 1 19 4 , 32 1 19 4 32 1 28 9 21 0 20 7 , 01 8 20 1 01 8 20 7 , 01 7 Co l o r a d o 34 0 , 18 8 20 6 , 12 2 20 8 , 12 2 20 8 , 12 2 20 8 , 12 2 20 6 12 2 20 6 12 2 20 8 , 12 2 20 6 , 12 2 95 , 26 9 20 5 , 15 8 19 5 , 11 8 19 5 68 7 Ar i z o n a 20 9 , 00 2 18 2 , 08 3 18 2 , 08 3 18 2 , 08 3 18 2 , 08 3 18 2 , 08 3 18 2 , 08 3 18 2 , 08 3 18 2 , 08 3 20 1 , 28 6 18 3 , 68 4 18 3 , 68 4 18 3 , 68 4 Ne w M e x i c o 17 1 61 7 61 7 61 7 81 1 61 1 61 1 81 7 61 1 (4 , 01 0 ) 61 5 81 5 81 5 . . 48 9 . . :8 9 2 : 08 0 Gr a n d T o t a l 11 0 40 4 98 5 17 7 40 7 50 8 ,m , 50 8 85 4 90 5 13 2 53 8 41 1 81 8 81 3 88 7 43 2 10 6 , 11 2 40 4 98 5 40 7 , 11 1 40 1 , 17 1 40 1 , 48 9 11 2 , 50 8 17 2 , 50 8 85 4 , 35 8 90 5 , 13 2 53 8 , 41 1 81 6 , 87 3 88 1 43 2 89 2 , 08 0 86 , 10 6 , 11 0 c.. f ' t 1. ~~ Accounts Reversing Booked Entries and Setting up Regulatory Treatment Company 1000 - PacifiCorp Electric Booked Entries: Actual accruals booked Account Number 408 66,106 110 Total 106,110 Reaula~ Treatment: Balance from above ccount Number 408 106,110 Adjustment to Property Tax 451 ,449 Total Balance 66,557,559 PacifiCorp Idaho Results of Operations March 2004 IRS Settlement Amortization PAGE TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: State Payments related to 94-98 Sett 40910 041 Situs 041 Description of Adjustment: Per the IPUC Decision Meeting on June 2, 2004, the Idaho Commission approved recovery of tax audit assessments, The Company is making this adjustment to recover the payments made during Fiscal Year 2004 to the state taxing authorities as a result of the IRS Settlement for the years 1994 through 1998. Id a h o A l l o c a t i o n Pa c l f l C o r p 94 - 98 R A R P a y m e n t s & R e f u n d s Fo r t h e Y e a r E n d e d M a r c h 3 1 , 20 0 4 Pa en t Ta x In t e r e s t 35 2 . 37 8 . 57 3 1 0 . 14 5 , Id a h o p o r t i o n o f S t a t e R A R P a y m e n t s Am o r t i z a t i o n p e r i o d Am o r t i z a t i o n a m o u n t Ba l a n c e Am o r t i z a t i o n Ba l a n c e Id a h o A v e r a g e I B T F a c t o r f o r t h e Y e a r s 1 9 9 4 t o 1 9 9 8 ID A H O I B T Av e r a g e 19 8 9 05 0 % 19 9 0 20 0 % 78 0 " . 19 9 1 70 0 % To t a l 83 4 . 57 0 , 76 0 % 30 , 20 6 5 y e a r s 04 1 Ma ~ 03 r o 4 Ma r ~ 0 ~ 0 5 Ma ~ h 03 r o 6 Ma r o h 03 r o 7 Ma r ~ 0 ~ 0 8 30 , 20 6 2 4 , 16 5 1 8 , 12 4 1 2 , 08 3 6 , 04 2 (6 , Q4 1 ) (6 , 04 1 ) ( 6 04 1 ) ( 6 04 1 ) ( 6 , 04 2 ) 5 1 8 , 12 4 1 2 , 08 3 6 04 2 19 9 2 50 0 % 19 9 3 60 0 % 19 9 4 80 0 % 19 9 5 10 0 % 19 9 6 70 0 % 19 9 7 60 0 % 19 9 8 60 0 % " -- - J 11 \ - - Si N 3 W i S n ra y 3S V 8 3 1 V~ ' n - - - - IDAHO REVISED PROTOCOL Page 8.0 Total Mise Rate Base AdjusImenIs (Tab 8) TOTAL 8.2 FERC 105 .CorrectIon of Update Cash Environmental Trapper Mne Rate Jim Bridger Mine Assels Held for Weatherization Total Normalized Working Capital Settlement Base Rate Base Fulunl Use Allocation Operating Revenues: 2 General Business Revenues 3 InteRlepartmental 4 Special Sales 5 Other Operating Revenues Total Operating Revenues Operating Expenses: 9 Steam ProducIion (23) 1 0 Nuclear Production 11 Hydro Production 61,241 12 0Iher Power Supply 154,369 13 Transmission 14 .DistrIbution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Admi1istralive & General Total O&M Expenses 215,687 20 Depreciation 303,881 21 Amortization 53,164 22 Taxes Other Than Income 474 23 Income Taxes: Federal (1,233,599) Stale (167,828) 26 Defen8d Income Tax.148,291 26 Investment Tax Credit Adj. 27 Mise Revenue & Expense Total Operating Expenses:367,173 Operating Rev For Return:(367,173) Rate Bale: 33 Electric Plant In Service 345,912 397,900 3,280,569 34 Plant Held for Future Use (29,272)(29,272) 35 Mise Deferred Debits (1,189,136)(1,189,136) 36 EIec Plant Acq Adj 37 Nuclear Fuel 38 Prepaymenls 39 Fuel Stock 40 Material & Supplies 41 Wortdng Capital e71,165 971,165 42 Weatherization Loans 572,317 572,317 43 Mise Rate Base Total Electric Plant 13,670 985 971 165 (1,189 136)397,900 280,569 (29,272)572,317 Deductions: 47 Aa:um Prov For Depree 383,921 832 48 Accum Prov For Amort 49 Accum Def Income Tax (892,175) 50 Unamortized ITC 61 Custcmer Aav For Canst (374,892) 62 Custcmer Service Deposits 53 Miscellaneous 0educII0ns (1,567956) Total Deductions:(2,271,102)832 Total Rate Base:11,399,883 971,165 (1,189,136)397,900 3,280,569 (25,440)572,317 60 Estimated ROE impact -0.281 '%-0.008'%010%-0.003'%-0.027%000'%-0.005'% 64 TAX CALCULATION: 66 Operating Revenue (820,106) 87 0Iher Deductions 68 Interest (AFUDC) 89 1nter8st 70 Schedule Additions 271,704 71 Schedule 8M" Deductions 343,793 72 Income BefoI'e Tax (3,892,195) 74 State Income Taxes (187,826) 76 Taxable Income (3,524,570) 78 Federal Income Taxes (1,233,599) IDAHO REVISED PROTOCOL Page 8.1 Total Mise Rate Base Adjustments (Tat TOTAL Sale of Hydro ReIicensing Customer Sale of Naches Skookumchuck Currant~ Setllements Advances Hydro Unit Hydro Unit Facility AddItion - Phase I Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues Total Operating Revenues Operating Expenses: 9 Sleam ProducIIon (23) 1 0 Nuclear Production 11 Hydro ProdudIon 69,827 (8,585) 12 Other Power Supply 154,369 13 Transmission 14 DIstrtbution t 5 Customer AccounIing 16 Custonwr ServIc:e & Info 17 Sales 18 Administrative & General TOial aiM Expenses 69,827 (8,609)154,369 20 Depreciation (4,939)308,820 21 Amortization 63,164 22 Taxes Other Than Income 47,474 23 Income Taxes: Federal (41,092)527 197,034) State (5,584)615 (162,657) 25 Deferred Income Taxes 148,291 26 Investment Tax Credit Adj. 27 Mise Revenue & Expense Total Operating Expenses:76,315 406 299,265 Operating Rev For Return:(76,315 406 (299,265) Rate Base: 33 Electric Plant In Service 604,940 (338,314)(558,787)959,604 34 Plant Held for Future Use 35 Misc Deferred Debits 36 EIec Plant Acq Adj 37 Nuclear Fuel 38 Prepaymenla 39 Fuel Stock 40 Material & Supplies 41 Wortcing Capital 42 Weatherization Loans 43 Mise Rate Base Total EIecIric Plant 604,940 (338,314)(558,787)959,604 Dedudions: 47 Accum Prov For DepnIC 187,570 326928 (154,410) 48 Accum Prov For Amort 49 Accum Def Inmme Tax 29,067 36,923 (758,165) 50 Unamortized ITC' 51 Customer AtJv For Const (374,892) 52 Customer Service Deposits 53 Miscellaneous Deductions (1,567,956) Total Deductions:(1,567,956)(374,892)216,637 363,851 (912,575) Total Rate Base:36,984 (374,892)(121,677)(194,937)047,029 60 Estimated ROE impad -0.041%003%001%006%-0.221%0.000%000%000% 84 TAX CALCULATION: 66 Operating Revenue (122,991)13,548 (510,&64) 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule 8M' Additions 271,704 71 ScheduIe"M" Deductions 343,793 72 Income Before Tax (122,991)13,548 (3,582,753) 74 Slate Income Taxes (5,584)616 (162,657) 76 Taxable Income (117,407)12,933 f3,42O,O96) 78 Federal Income Taxes (41,092)627 (1,197,034 PacifiCorp Idaho Results of Operations March 2004 Update Cash Working Capital PAGE ACCOUNT I.g TOTAL COMPANY FACTOR FACTOR % IDAHO ALLOCA T-ED REF# Adjustment to Rate Base: Cash Working Capital CWC 971,165 Situs 971,165 Below Adjustment Detail: O&M Expense Taxes Other Than Income Tax Federal Income Tax State Income Tax Total Divided by Days in Year Average Daily Cost of Service Net Lag Days Cash Working Capital 162,849,771 637,786 018,491 335,206 168,841,254 365 462,579 303,642 Unadjusted Cash Working Capital 332,478 971,165Cash Working Capital Adjustment Description of Adjustment: This adjustment is necessary to true-up the cash working capital for the normalizing adjustments made in this filing, Cash working capital is calculated by taking total operation and maintenance expense allocated to the jurisdiction (excluding depreciation and amortization) and adding it's share of allocated taxes, including state and federal income taxes and taxes other than income. This total is divided by the number of days in the year to determine the Company's adjusted daily cost of service, The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance, PacifiCorp Idaho Results of Operations March 2004 Environmental Settlement PAGE TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Environmental Deferred 182M (19,949 248)961%189,136) Detail of Adjustment to Rate Base: Begining balance March 31 , 2003 Environmental Remidiation Expense Ending Balance March 31 , 2004 200 790 503,083) 697 707 Average Balance 19,949,249 Description of Adjustment: In 1996 PacifiCorp received an insurance settlement of $38 million for environmental clean-up projects. These funds were transferred to a subsidiary called PacifiCorp Environmental Remediation Company (PERCO). This fund balance is amortized or reduced as PERCO expends dollars on clean-up costs. PERCO received an additional million of insurance proceeds plus associated liabilities from PacifiCorp in 1998. This adjustment includes the insurance proceeds in Electric Operations as a reduction to rate base. Ic l f l C o r p E n v l r o n m e n t l ' R. m . d l l t ' o n C o r n p i n y vh 6 . ,n l e n t et P R l l e d Sn e l l . , al a n c e s E x c l u d e A c c r e t i o n p I C c t 2 1 1 1 M O LI A B I L I T Y A C C O U N T ( C R ) Bo o k . Ap r f t Ms y Ju n e Ju l y A. . . . " S e p t " " Oc t o b e r N~ D8 c e n 1 I e r . Ja l l U l f J Fe h r u 8 t y Ma r d i Bo o k 8. 1 1 1 n C 8 1! x 1 J e I I I I I E x p e f t . . I! x 1 ' f J I I I I I ! x p e M e I I! x p e I I I 8 I I ! x p e n R I I! K p e n H I Ex p e M I I Ex p e M e t E . . , . . . Ex p e M e I E. . . . . Be t 8 f 1 C 8 Pf O l e c " Sf t e 3/ 3 1 1 2 0 0 3 ,. . 0 1 1 . p e r M . .- O I L .- M . pe r O l L pe r M . ,. . G I L ,. 0 1 1 . ,. . 0 1 1 . ", 0 1 1 . . ,. , 0 1 1 . pe r O l l . 31 3 1 1 2 0 0 4 t. Q I : B E G U t A T E D PE R C l 1 9 9 9 1 E 1 1 1 8 PE R C l 1 9 9 9 1 ' E 1 1 1 1 PE R C l 1 9 9 9 1 E 1 1 1 8 PE R C l 1 9 9 9 1 ' E 1 1 1 8 PE R C l 1 9 9 9 1 ' E 1 1 2 0 PE R C l 1 9 9 9 1 E 1 1 2 1 PE R C l 1 1 9 9 1 E 1 1 2 2 PE A C # 2 0 0 2 1 E 1 PE R r n O O J I F J I 2 J PE R r n l l n . 'I r : l 1 2 4 f'E R C I 2 0 0 4 I ' E 1 , 2 5 Ca o s B e y - A d v 8 n c 8 R o e . lI e n " l e . Co o . B e y - P I I d t I e a r p l I l I b f ' K I e . Eu g e n e - A d v 8 n c e Ro . . l I I I b f I K I e . Ev e r e t t - A d Y 8 n c 8 Ro i l l I 8 b I I I t 1 e l Te c : a m e A S I r H t - A d v 8 n c 8 Ro . . l I 8 b I I f t I e . 1h e 8 F o i l - Ad v 8 n c 8 R o e . l I 8 b I I I t 1 e 8 Th e a F o . . - P 8 d f I c o r p l I 8 b l l n l e . SU B T O T A L " 1 1 1 1 P r o J e c t . Glo b a l er w h O l . m e n t et / n t U r 8 n C 8 r e c o v e r y Bi a F o r t P C B S o l i CI e I n t J 1 ' Po w e r D e l i v e r y U S T C o m p l I a n c e A u c R t SU B T O T A L - ~3 P r o J ~ Th e . F o e . R e m e d y S h l l n t d C O I l ' SU I i T O T A L - 21 N t 4 .. . . J e e t . TO T A Re g u t e t e d T o t a l 2,4 0 6 9M ) 76 1 64 3 37 6 96 9 26 6 56 3 15 4 99 0 45 1 2,6 1 3 24 9 59 1 21 6 1'" 36 4 77 1 54 . Ie M 45 , 69 2 35 , 93 4 61 1 45 0 12 7 1! M 25 1 37 0 73 7 11 , 22 4 06 3 69 , 05 6 -': 1 1 7 74 1 66 3 51 , 2 86 9 1) 4 2 35 2 11 . 15 4 , 91 6 12 6 13 2 11 7 05 0 23 , 99 4 33 , 71 3 65 0 96 4 10 , 3 2 1 11 , 51 9 12 , 1 3 9 22 , : J " 23 , 21 0 (I I) (I I) ( 2 2 5 , 00 0 ) 51 4 1 , 51 5 6 49 4 3 17 9 1 6 69 3 1 0 84 ' ' , (' I ' 51 4 19 1 1 '7 ! ) 31 7 4 5 , 58 0 (I (I (I 79 11 1 ) 2, 2 ~ 2, 9 2 2 5 . (2 2 2 , 11 9 ) 51 4 1 , 51 5 6 49 4 3 , 17 9 1 6 , 69 3 1 0 14 1 3 , 01 5 51 4 27 7 11 9 2, 3 5 1 3 , 23 1 ( 1 7 4 02 1 ) 0 ( 1 99 7 , 11 . ! ) 1 1 02 7 ~ 5 , 07 6 1 ' 7 1 , 44 6 ~ , 5o o 1 . ! J I X ' . 6~ ( 1 4 53 1 ) 1 , ~4 0 11 4 4 ' 1)9 0 65 1 l.! . ! m 2.1 2 8 , 15 4 0 ( 1 , 99 7 , 13 1 ) 1 1 , 01 7 2 5 , 07 6 1 7 7 , 4' 6 2 2 5 , 50 0 1 00 0 62 7 5 1 1 01 5 ( 1 4 53 1 ) 1 , 2' 0 1' 4 1 , 09 0 65 1 11 2 , 2 3 2 2 , 82 9 , 75 4 21 9 0 0 3 13 4 1 1 8 41 4 8 7 8 39 8 9 2 0 1 2 2 0 0 8 8 21 8 4 7 1 22 8 5 7 0 1 3 4 1 8 1 9 1 4 0 4 3 8 1 11 1 8 8 8 1 (2 1 , 20 0 , 79 0 ) , n , 77 I ' 9 4 70 3 1 4 4 43 2 8 1 , 16 7 1 1 6 12 6 1 3 4 93 0 2 0 1 , 41 2 t : J 9 62 1 22 2 , 2 3 6 9 4 , 01 1 2 1 9 01 6 2 1 0 18 1 -- - - - . . (2 2 5 , 00 0 ) 22 1 ~ f ~a PacifiCorp Wyoming General Rate Case March 2006 Environmental Settlement (Average Balance) Regulatory Treatment Mise R~set 182M ~ 19 949.2481. Amounts as Booked PacifiCorp Idaho Results of Operations March 2004 Trapper Mine Rate Base PAGE TOTAL tDAHO ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Trapper Mine Investment 399 642.921 051%397,900 Description of Adjustment: PacifiCorp owns a 21.4% interest in the Trapper Mine, which provides coal to the Craig generating plant. The normalized coal cost of Trapper includes all operating and maintenance costs but does not include a return on investment. This adjustment adds the Company's portion of Trapper Mine plant investment to rate base, since this investment is accounted for on the company's books in Account 123,1 - Investment in Subsidiary Company, which is not normally a rate base account. The adjustment reflects net plant rather than the actual balance in Account 123 to recognize the depreciation of investment over time, Trapper Coal Mine ~1 \ Beg/End Avg PacifiCorp Paclfl~orp Description Mar-G3 Mar.04 Balance Portion - Share of BeglEnd Avg 1 Structure, Equipment, Mine Development 77,718,978 78,493,260 78,106,119 21,40%16,714,709 2 Inventories 654,972 333,917 494,445 21.40%533,811 3 Advanced deferred Stripping 891,277 923,743 407,510 21,40%301;J.O7 4 Other Long Term Assets 513,117 18,869,837 691,477 21,40%073,976 5 Prepayments 193,538 132,051 162,795 21,40%34;838 6 Accumulated Depreciation (&4,362,598)(66,624,515)(65,493,557)21.40%(14,015,621) 7 Taxes Pa. able Production Taxes.21.40% TOTAL RATE BASE 18,609,284 34,128,293 26,368,789 642,921 Description 1 Structure, Equipment, Mine Development 2 Inventories 3 Advanced deferred Stripping 4 Other Long Term Assets 5 Prepayments 6 Accumulated Depreciation 7 Taxes Pa able Production Taxes TOTAL RATE BASE Description 1 Structure, Equipment, Mine Development 2 Inventories 3 Advanced deferred Stripping 4 Other Long Term Assets 5 Prepayments 6 Accumulated Depreciation 7 Taxes Pa able Production Taxes TOTAL RATE BASE Mar-G3 PacifiCorp PacifiCorp Portion Share 77,718,978 21.40%16,631,861 654,972 21.40%568,164, 891,277 21.40%404,733 513,117 21.40%109,807 193,538 21,40%41,417 (&4,362,598)21.40%(13,773,596) 21.40% 18,609,284 982,387 Mar-G4 PacifiCorp PacifiCorp Portion Share 78,493,260 21,40%16,797,558 333,917 21.40%499,458 923,743 21.40%197,681 18,869,837 21.40%038,145 132,051 21,40%28,259 (66,624,515)21.40%(14 257,646) 21.40% 34 ,128,293 -.---.,..-., ,---" 7 ,303,455 Accounts Reversing Booked Entries and Setting up Regulatory Treatment Company 1000 PacifiCorp Electric Booked Entries: Total Reaulatorv Treatment: Total 642,921 Year end 303,455 PacifiCorp Idaho Results of Operations March 2004 Jim Bridger Mine Rate Base PAGE TOTAL IDAHO ACCOUNT TVDe COMPANY FACTOR FACTOR %ALlOCA T€D REf# Adjustment to Rate Base: Bridger Coal Mine Investment 399 524,258 051%280,569 Adjustment Detail Mar-O3 Mar-04 Total Aveage 46,968,715 46,079,800 93,048,515 46,524,258 Description of Adjustment: PacifiCorp owns two-thirds interest in the Bridger Coal Company (BCC), which supplies coal to the Jim Bridger generating plant. The Company's investment in BCC is recorded on the books of Pacific Minerals, Inc. (PMI), a wholly-owned subsidiary, Because of this ownership arrangement, the coal mine investment is not included in Account 101 - Electric Plant-In-Service. The normalized coal costs for BCC include the operating and maintenance costs of mining, but provide no return on investment. Therefore, this adjustment is necessary to properly reflect the BCC plant investment in the test period, Bridger Coal Mine ~ . 4, \ BeglEnd Avg PacifiCorp PaclfiC~rp Description Mar.o3 Mar.04 Balance Portion Share of BeglEnd Ave 1 Structure, Equipment, Mine Development 184,187,875 185,699,105 184,943,490 2 Materials & Supplies 247,462 071,107 659,285 3 Accounts Receivable Not Included 4 Pit Inventory 175,053 516,566 345,810 5 Prepayments '95,506 93,069 94 ,288 6 Reclamation liability (32,637,561)(29,494,392) (31,065,977) 7 Accumulated Depreciation (90,565,793)(95,714,040)(93,139,917) 8 Production Taxes 9 Accounts Pa able (35,330 (36,056 TOTAL RATE BASE 70,467,212 69,800,923 Description 1 Structure, Equipment, Mine Development 2 Materials & Supplies 3 Accounts Receivable , 4 Pit Inventory 5 Prepayments 6 Redamation liability 7 Accumulated Depreciation 8 Production Taxes 9 Accounts Pa able TOTAL RATE BASE Mar.o3 184,187,875 247,462 Not Included 175,053 95,506 (32,637,561) (90,565,793) PacifiCorps PacifiCorpPortion Share 66.67% 122,798,056 66.67% 4,831,883 450.108 63,674 (21,759,462) (60,380,214) 66,67% 66.67% 66.67% 66.67% 66.67% 100% - --- Description 1 Structure, Equipment, Mine Development 2 Materials & Supplies 3 Accounts Receivable 4 Pit Inventory 5 Prepayments 6 Reclamation liability 7 Accumulated Depreciation 8 Production Taxes 9 Accounts Pa able TOTAL RATE BASE Mar-04 185,699,105 071,107 Not Included 516,566 93,069 (29,494,392) (95,714,040) PacifiCorp s PacifiCorpPortion Share 66.67% 123,805,593 66.67% 4,047,607 677,795 62,049 (19,663,911 ) (63,812,550) 66.67% 66,67% 66.67% 66.67% 66.67% 100% ----- - n_ 66,67% 66.67% 66.67O~ 66.67% 66.67% 66.67% 66,67% 100% . - 123,301,825 439,745 563,951 62,861 (20,711,687) . (62,096,382) (.. Accounts Reversing Booked Entries and Setting up Regulatory Treatment Company 1000 PacifiCorp Electric Booked Entries: Account 399 (mining Total ReQulatorv Treatment: Total 46,524 258 PacifiCorp Idaho Results of Operations March 2004 Plant Held for Future Use PAGE TOTAL IDAHO ACCOUNT Tvoe COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Remove PHFU 105 (115,701)Situs Remove PHFU 105 (454,103)446%(29,272) Remove PHFU 105 ~49,920)Situs Remove PHFU 105 (39,648)WYE Situs (659,371)(29,272) Reverse Accumulated Depr. Reverse Accumulated Depr. 108TP 108TP 49.593 860 59,452 446% 446% 197 636 832 Description of Adjustment: This adjustment removes assets from FERC account 105 that have been deemed ineligible for 'held for future use status for a variety of reasons from rate base, along with the associated depreciation, consistent with prior commission adjustments, 10 5 35 0 2 00 1 3 5 2 f- . . - -- - . _ - -- - - . . . _ _ . _ , - - - - - - - -, - - - -- - 10 5 35 5 00 1 3 5 2 -. - - - - - 10 5 35 6 00 1 3 5 2 -- - 10 5 35 0 2 11 9 4 5 5 -- - - , ,- - 05 35 0 1 10 5 4 5 2 10 5 35 0 2 23 8 4 5 3 -- - - - -- - - 10 5 36 0 1 01 4 3 7 7 10 5 --- - - - 36 0 2 01 4 3 7 7 .. - - - - - - - - - - - - -- - 10 5 36 0 1 01 4 2 4 5 __ M , _ _ _ _ _ - - - - - - - -- - - -- - - - 10 5 36 0 1 56 3 1 1 7 ~f r - - - - - 36 0 1 13 4 6 "- - - - - . . - - - 10 5 36 0 1 01 0 0 6 3 .. - . . . - - - - - - - - -- - - - - - - - -- - - - -- - - - - - - 10 5 35 0 1 08 6 2 0 1 -' - - " - - ' - - 1 0 5 36 0 1 12 2 5 0 1 1- 7 - - - . . - - - - - - - -- - -- - - - - 10 5 36 0 1 12 2 5 0 3 -. . - - - - - - -- - - -- - -- - 10 5 36 0 1 11 8 4 5 2 -- - - .. - - - - - -- - 10 5 35 0 1 08 6 1 4 0 ,, - - - - - - - - - -~ - _ . 10 5 35 0 2 11 9 4 5 2 -- - - - - - - - - - - - - 10 5 35 0 2 11 9 4 5 1 ,- - - - - - - - - - - - - - - -- - 10 5 35 0 2 13 6 4 5 0 10 5 --- - - - - 35 0 2 06 8 4 5 2 Hi s - " " - - - - - - - - - - - - - - 35 0 2 " - - 04 5 r- - - ' - - - - - - - - - - ' - - - - - -- - , - - - - 10 5 35 0 2 66 8 4 5 1 -- - - - - - - - -.. 10 5 35 0 2 13 3 4 6 0 t- : - - - - - - - -- - - . . -- - - -- - - - - 10 5 35 0 2 23 8 4 5 1 "" - - - - . . _ - - - - - -- -- - - - 10 5 35 0 08 6 2 0 2 11 0 5 ,, - - . . - . - - - - - 3 5 0 . - ' 08 6 0 0 2 1_ . . _ - - _ _ - - . . - - . . , - - - ,- - - - . - -- - - - - . . - - , '- - - Su m of Am o u n t Pr i m a r y A c c o u n t Fa c t o r To t a l 10 5 23 1 , 4 0 1 SN P T 90 8 , 20 5 99 , 84 1 Wy p . 7 9 , 29 5 10 5 T o t a l 31 8 , 74 2 Gr a n d T o t a l 31 8 , 74 2 SN P T SN P T SN P T -- - SN P T SN P T SN P T Wy p SN P T -- - SN P T SN P T SN P T SN P T SN P T -- - - SN P T SN P T SN P T -. - . SN P T SN P T SN P T Av e r a g e 11 5 , 70 1 45 4 , 10 3 49 , 92 0 39 , 64 8 65 9 , 37 1 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 20 0 3 Re d u c t i o n s D u r l n a 2 0 0 4 $6 4 2 U T 3 $ 1 4 78 6 U T 3 $ 1 6 , 40 5 U T 3 $ 3 , 87 5 O R -- - - 3 $ 2 1 , 41 8 O R 3 $ 3 4 1 34 9 W A -- - - 3 $ 4 0 79 2 U T 3 $ 5 , 20 8 $3 4 0 U T 3 $ 7 9 , 29 5 W Y 3 $ 2 0 4 , 92 1 O R 3 $ 5 3 , 50 1 U T 3 $ 1 0 , 33 6 U T $1 7 , 4 3 9 O R 3 $ 5 , 31 4 O R -- - - - 3 $ 3 , 72 8 O R 3 $ 2 5 , 65 1 U T 3 $ 3 2 , 86 7 O R 3 $ 1 2 5 , 98 2 O R 3 $ 9 1 , 70 6 O R 3 $ 1 , 81 8 O R -- - - - - 3 $ 1 4 8 , 21 7 W Y -- - - - - - - - 3 $ 5 , 3~ . .9 . A 3 $ 4 1 , 87 7 O R 3 $ 1 1 , 35 7 W A 3 $ 7 98 7 U T $6 , 1 U T $1 , 31 8 , 74 2 BE A R R I V E R - C O ~ I N N E 46 K V BE A R R I V E R - C O R I N N ~ 46 K V lI N I ; j 1 0 5 l . . BE A R R I V E R - C O R I N N E 4 6 K V lI N E ~ BE N D - P R I N E V I L L E L I N E -- , -- - - -- - - -- . . - - - -- - -- - . - -- - - - - - -- - - - - - - CO O S B A Y I S T H M U S L I N E F E E ND -J A S E M E N T S - SW I F T I T R g Tq A L E L 1 7 -- - - - EA S T D R A P E R S U e S T A TI O N -- EA S T D R A P E R S U e S T A TI O N .. - - - - - .. _ - -- - - - - - - - - - - - - - FU T U R E S U B S T A T I O N S I T E - SO R E N S O N T E C H P A R K -- - - - - - - - - - -- - -- - - - - - -- - - - GO L F C O U R S E S U B GR E E N S U e S T A T I O N A N D UM P Q U A P O W E R O P E R A T I O N S HI L L F I E L D R O A D S U e S T A T I O N S I T E ~N ~ __ - JE R U S A L E M R E G U L A T O R S T A T I O N -- - -- . . - - - LA N D A D J A C E N T C O L U M B I A S U B LA N D A D J A C E NT P A R K R O S E S U B -- - - - . . .. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- . . - . . - - . . . . . - - . .. . - , - - - - - . . - - - - - - - - - - . . - - LA N D - NE W C R E S W E L L S U B S I T E -- -- - - - - - - - . - - - - - - - - - - - - - - - - - - MI L F O R D S U e S T A ON R/V t J RO U N D eu . ! l E - MA ~ R A ~ 1 I t i l ; _ ~= - = ~ = -= = =- : RI W , OU T H e E N D 6 9 / 1 1 5 K V LI N E RJ W - = - S O O K V TA P i N T KF A L j : - S SU e '- - - - " " ' - - - - - - - - - - - - - - - - - - - - - RI w - FU T M A L I N / B O NA N Z A 6 9 K V N- - - - - - " - - ' - - - - - - ' - - - - - - - - ' - - , R I W -~ A N N ~ R C H E R 2 3 0 K v l~ ~ ~ ~ = ~ ~ -" - - " . _ - - ' -= - - -= ~ = ~ R/ V t J - KL A M A T H F U T 6 9 / 1 1 5 L N 9- ~ -- - - - _ . , - - - - - - - - , - , _ . _ - - - _ . RI W - ME D F O R D - ME R I D I A N 2 5 0 K V LI $~ ~ ~ ~ ~ : ~ ~ ~ i ~ ~ ~ ~ -- - .- - - . - - -- - -- , , - - - \j \ Pr i m a r Y A c c o u n t 10 8 10 8 10 8 10 8 10 8 10 8 10 8 10 8 10 8 10 8 10 8 tO 8 10 8 10 8 Se c o n d a f V A c c o u n t 35 0 2 35 0 2 35 0 2 35 0 2 35 0 2 35 0 2 35 0 2 35 0 2 35 0 2 35 5 35 5 35 5 35 6 35 6 I, . o c a t l o n 06 8 4 5 2 11 . 9 4 5 1 11 9 4 5 2 13 3 4 6 0 13 6 4 5 0 23 8 4 5 1 23 8 4 5 3 54 0 4 5 1 66 8 4 5 1 ~1 3 5 2 00 1 3 5 3 00 1 3 5 3 00 1 3 5 2 00 1 3 5 3 Fa c t o r M o d i f i e d A c c o r d ID G P DG P DG P DG . P DG P DG P ID G P DG U ID G U ,D G U DG U I S t a t e IW A db o L o c a t i o n De s c r i p t i o n R/ W - FU T M A L I N / B O N A N Z A 6 9 K V L N RI W , SO U T H B E N D 6 9 / 1 1 5 K V L I N E RJ W , RO U N D B U T T E - MA D R A S L I N E RI W - ME D F O R D - ME R I D I A N 2 5 0 K V L I R/ W - 50 0 K V , T A P I N T O K F A L l S S U B RJ W - W A N A P U M / S W I F T T R A N S - JO I N T EA S E M E N T S - SW I F T f T R O U T D A L E l 1 7 RI W - HA N N A - AR C H E R 2 3 0 K V , L N R/ W - KL A M A T H F U T 6 9 / 1 1 5 L N C A L BE A R R I V E R - C O R I N N E 4 6 K V L I N E ( 1 0 5 ) BO T H W E L L - T H I O K O L BO T H W E L l - T H I O K O L BE A R R I V E R - C O R I N N E 4 6 K V L I N E ( 1 0 5 ) BO T H W E L L - T H I O K O L Ye a r 00 3 (2 1 8 (1 5 , 09 8 (3 . 93 8 (5 , 01 9 (1 0 , 99 1 , ( 1 , 40 9 (4 2 , 36 4 (1 8 , 64 6 (1 , 50 4 (1 0 , 12 7 (3 2 . 89 6 (6 9 7 (9 , 59 2 (1 1 , 89 6 (1 6 4 . 39 4 Mo n t h 2 0 0 4 Gr a n d T o t a l (3 4 7 5 4 ) (7 7 6 ) (,1 2 , 68 0 \ (4 8 , 20 9 ) (2 1 8 (1 5 , 09 8 13 . 93 8 15 , 01 9 '1 0 , 99 1 (1 , 40 9 7~ 2 , 36 4 (1 8 . 64 6 50 4 (1 0 , 12 7 76 7 65 0 (1 , 47 3 (9 , 59 2 (2 4 , 57 9 (2 1 2 , 60 3 I~ ~ e Av e r a g e (1 0 9 ) (7 , 54 9 ) (1 , 96 9 ) (2 , 50 9 ) (5 , 49 5 ) (7 0 4 ) (2 1 , 18 2 ) (9 , 32 3 ) (7 5 2 ) (5 , 06 4 ) 79 6 ) (5 9 , 45 2 ) 49 , 5~ ~ 86 0 0( ) ... . Accounts Reversing Booked Entries and Setting up Regulatory Treatment Average Company 1000 - PacifiCorp Electric Booked Entries: 105 (115,701) (454,103) (49,751 ) (39,648) Total (659,202) Reflulato1Y Treatment: 105 From Above 115,701 454,103 49,751 39,648 Total 659,202 AVO. 108 49,593 860 59,453 108 (49 593) (9,860) (59,453) ~ S. PacifiCorp Idaho Results of Operations March 2004 Correction of Weatherization Allocation PAGE TOTAL IDAHO ACCOUNT Twe COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Weatherization Loans 124 601 336 961 %572,317 Description of Adjustment: Accounting incorrectly booked the actual payments received by customers for weatherization loans to a corporate account in lieu of the correct loan. This credit was then system allocated instead of allocated situs to the appropriate states, This adjustment removed the credit balance. nmary- Account Ve.r Month1247 2004 1247 2004 ~ , eco .ry actor Modified Pnmary roup- Amount _Account Location Merger Code _Accord Code Description State -1037804.11 0 000001 0 SO REGA GENERAL OFFICE AND ALL OTHER -8563533.7 0 122092 0 SO REGA LLOYD TOWER - OFFICE STRUCTURE Credit Ballnce (9,801,338) Accounts Reversing Booked Entries and Setting up Regulatory Treatment Company 1000 PacifiCorp Electric Booked Entries: Total Account 124 601 338 i~~~~ g~t?~~~~~~f!: ';~)l; Reaulatorv Treatment: Total Account 124 601 338 ;;f'fl~~ ~j1t~1::~j'?:;~fD;jitt';1i- Idaho ~ . \0 d-- PacifiCorp Idaho Results of Operations March 2004 Hydro Relicensing Settlements PAGE TOTAL K)AHO ACCOUNT COMPANY FACTOR FACTOR ALLOCATED REF# Adjustment to Expense Amort-North Umpqua Asset-Mar 2006 4O4IP 412,534 SG-446%26,593 Amort-Bear River Asset-Mar 2006 4O4IP 412,204 SG-446%26,571 824,738 53,164 Accretion of North Umpqua Liability -Mal 539 536,748 SG-446%34,600 Accretion of Bear River Liability 06- Mar 539 546,482 SG-446%35,227 083,230 69,827 Rate Base Adjustment North Umpqua Liabiilty-Mar 2006 22844 (12,178,658)SG-446%(785,056) North Umpqua Settlement Asset-Mar 201 302 13,476,114 SG-446%868,692 297,456 83,636 Bear River Liabiilty-Mar 2006 Bear River Settlement Asset-Mar 2006 22844 302 (12,145,213) 421,492 (723,721 t SG- SG- 446% 446% (782,900) 736,248 (46,652) Description of Adjustment: This adjustment adds to rate base the North Umpqua and Bear River Settlement Obligation assets and associated liabilities. The amortization expense of the assets and interest expense associated with the accretion of the liabiilty are also added to the expense of the Company for FY 2005. The North Umpqua Settlement asset is amortized over 35 years and the Bear River Settlement is amortized over 30 years. Bear RIver SetUement Asset Amortization Expen5e FERC 302 Both Bear Asset# 102441 & 102466 (. Total Bear River Settlement Bear Riv8r Liability FERC 228 Total Bear RIver Mitigation RequIrements Bear RIver Payment Oblil1atlon5 Net Bear Uablll Balance Monthly Amortization 2004 Amortization FY 2005 12,184,375 (30,057)(380,178) 12,184.375 360, Balance Amortization 31-MaroGS FY 2008 11,833,(412,204) 11,833.412,204 Balance 31-Mar-o& 11 ,421 ,412 11,421,492 FY 2005 447,470 12.188,180 FY 2001 510,441 (12,145,213) North Umpqua 8eftlment Asset FERC 302 Amortization Expense Asset # 102332 lover 35 years) Total Balance Monthly June 2004 Amortization 14,301,182 34,378 14,301,182 34,378 Amortization Balance Amortization Balance FY 200S 31-Mar..oS FY 2006 31-Mar..o6 (412,534)13,888,648 (412,534)13,476,114 (412,534)13,888,648 (412,534)13,476,114 ~ .~ , North Umpqua Liability FERC 228 SAP Account 289201 289202 289203 289204 289205 Total Cash Payment Estimate Net North Um~ua Liability Balance June 2004 (63,098) (11,107,924) (1,842.675) (13.013,697) Accretion Balance Accretion Balance FY 200S 31-Mar..oS FY 2006 31-Mar-06 (599)(63.697)(550)(64,247) (380,908)(11,488,832)(526,577)(12.015,409) (10.490)(1.853,165)862,786 391,(13,405,694)536,748 13,942.442 665.709 763,784 (12,739.985)(12.178,658) Accounts Reversing Booked Entries and Setting up Regulatory Treatment Company 1000 PacifiCorp Entries Booked Entries: No Booked Entries Regulatory Treatment Umpqua Amort. Bear River Amort. Account # 4041P 412,534 412,204 N. Umpqua' Liability Bear River Liability Total Total824,738 ' N. Umpqua Accretion Bear River Accretion Account # 539 536,748 546,482 N. Umpqua Asset Bear River Asset Total Total083,230 Account # 22844 12,178,658 12,145,213 Account # 182 13,476,114 421 492 24,897,606 24,323,871 PacifiCorp Idaho Results of Operations March 2004 Customer Advances PAGE TOTAL IDAHO ACCOUNT Tvoe COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Customer Advance 252 (1,536,774)Situs Customer Advance 252 (434.958)Situs (434,958) Customer Advance 252 328,905 Situs Customer Advance 252 115,214 Situs Customer Advance 252 12,731 Situs Customer Advance 252 (26,876)WYE Situs Customer Advance 252 40,166 WYW Situs Customer Advance 252 51,772 446%337 Customer Advance 252 1 ,449.820 913%56,729 (374,892t Description of Adjustment: This adjustment normalizes into Rate Base the capital additions scheduled to be in Electric Plant in Service by December 31,2004, . ~- Year 2004 Idaho Rate Case ,mer Advances for Construction nd averag Actuals Should be Adjustment amt (570,823) (241,918) 328;905 439,642) 10,179 1,449,820 394,198 (40,760) (434,958) (115,214) 115,214 (51,772) 51,772 (2,406,904) (3,943,678) (1,536,774) (12,731) 12,731 26,876 (26,876) (40,166) 40,166 (4,216,178) (4,216,178) Customer Advances for Construction PacifiCorp Results of Operations March 2004 Customer Advances for Construction T Account as booked Account 252 (4,216.178) (4,216,178) T Account, Regulatory Treatment 252 (4.216.178) 216,178) Note: The balance in account 252 did not change - just the allocation factors. PacifiCorp Idaho Results of Operations March 2004 Sale of Naches Hydro Unit PAGE TOTAL IDAHO CCOUNT Im!COMPANY FACTOR FACTOR %ALLOCA T€D REF# Adjustment to Expense: Remove Naches Gross Assets 330 (97,475)SG-446%(6,283) Remove Naches Gross Assets 330 (20,268)SG-446%(1,307) Remove Naches Gross Assets 331 (141,444)SG-446%(9,118) Remove Naches Gross Assets 331 (136,444)SG-446%(8,795) Remove Naches Gross Assets 332 (945,685)SG-446%~60,960) Remove Naches Gross Assets 332 (2,997,910)SG-44'6%(193,250) Remove Naches Gross Assets 333 (101,958)SG-446%(6,572) Remove Naches Gross Assets 333 (638,254)SG-446%(41,143) Remove Naches Gross Assets 334 (31,156)SG-446%(2,008) Remove Naches Gross Assets 334 (38,816)SG-446%(2,502) Remove Naches Gross Assets 335 (4,027)SG-446%(260) Remove Naches Gross Assets 336 ~455)SG-446%~29) Remove Naches Gross Assets 352 (65)446%(4) Remove Naches Gross Assets 352 (7,807)446%(503) Remove Naches Gross Assets 353 (15,965)446%(1,029) Remove Naches Gross Assets 353 (18,472)446%191) Remove Naches Gross Assets 361 (2,001)Situs Remove Naches Gross Assets 362 (83,216)Situs Remove Naches Gross Assets 391 (179)446%(12) Remove Naches Gross Assets 391 (533)446%(34) Remove Naches Gross Assets 394 (5,549)446%(358) Remove Naches Gross Assets 394 (35,106)446%(2,263) Remove Naches Gross Assets 395 (1,205)446%(78) Remove Naches Gross Assets 397 (2,723)446%(176) Remove Naches Gross Assets 397 (6,799)446%(438) (5,333,512)(338,314t Adjustment to Rate Base: Remove Accum Depreciation 108HP 083,318 SG-446%69,832 Remove Accum Depreciation 108HP 780,691 SG-446%114,786 Remove Accum Depreciation 108TP 10,614 446%684 Remove Accum Depreciation 108TP 260 446%275 Remove Accum Depreciation 108361 1 ,497 Situs Remove Accum Depreciation 108362 45,362 Situs Remove Accum Depreciation 108GP 174 446%462 Remove Accum Depreciation 10BGP 23,743 446%531 956,659 187 570 Deferred Tax Balance Description of Adjustment: The Naches hydroelectric facility has been sold. However, the transaction is not reflected in unadjusted results. This adjustment reflects the transaction into results by removing the sold assets from rate base and adding back the accumulated depreciation, 282 423,045 DITBAL 871 %29,067 WR P JA R S N A C H E S R A T E B A S E NA C H E S M V D R O P L A N T A N D D R O P L O C A T I O N S 11 ' - A N D 11 t C 1 O 1 1 FY I O C M 0~ ' " o . l e t t 33 0 2 LA N D R I G H T S , . " ! iY : ; i \ ' ) J : : l i! ' J i ' : : DG P DG P DG P DG P DG P DG P DG P DG P s( ;DG P la G :M . ;~ J \ (1 1 1 . 2 2 1 1 (S 7 1 1 . 90 1 ) (1 5 1 1 . 91 1 8 ) (3 . 7'" , 97 0 ) t7 . 19 ' 08 ' ) (3 5 2 , 5 9 6 ) (1 1 7 U1 ) (a . , O5 I 1 ) ..R . . -M l l i (2 2 1 ) .. l M l l i (2 5 . 93 8 ) 18 , 01 7 f1 1 1 11 . ! t ~ ; J (2 ' 2 1 !. ! . ! l l i (7 , 78 ' ) (3 5 , 9~ 2 ) -U . l l i J UM l l i (1 1 32 2 1 (1 . 37 H (9 , 83 8 13 1 3 I I , , Y! , ' :r : :~ " ' r. " 33 1 ST R U C T U R E S A N D I M P R O V E ~E S E R V O I R S , D A M S WA T E F m A Y S ' 33 2 33 3 AT E R W H E EL S , TU A Sj GE N E R TO R 33 . AC C E S S O R Y EL E C T R I C E Q U I P M E N T In ! 35 2 IP A I S C Po W E R P L A N t E Q U I P ~O A D S . R A I t . R O A D S & B R I D G E S ' ST R U C T U R E S & I M P R O V E M E N T S 35 3 ' !" s t A T I O N e Q U i P M e N T , S T E P - U P T R A N S F O R M E R ST R U C T U R E S & I M P R o v e M e rS T A T I O N E QU I P M E N t ME T E R S OF F I C E F U R N I T U R E 39 1 39 2 . 3i i tR ~ N S P O R T " T I O N e C U I P M t : , N T "T l S , S H O P . G A R EQ U I P M E N T " ' w. . 39 8 ' 3i 7 LA B O R A T OR Y E Q U PM E N T TR A N S P ~T A IO N , OU I PJ A E CO M M U N I C A T I O N 1 : Q U I P M E N T 39 7 2 MO B I L E R A D I O E Q U I P M E N T DE P R T o l e I EP f $ 10 1 33 0 1 LA N D O W N E D IN FE E 33 0 2 LA N D R I G H T , S T R U C T U R E S A N D I M P R O V E 33 1 33 2 ~E S E R V O I R S , D A M S I W A T E F m A Y S ' R W H LS , T U R S I G E N E TO f I 33 3 3:W AC C E S S o R Y EL E C T R I C E Q U I P M E N t Ml S C PO W E R P l A N T E Q U I P ~O A RA I L S I B DG E ST R U C T U R E S I I M P R O V E M E N T S P.I S ; 'I' I "" , ,~ - 10 2 tf i , ' ~~ : ~ S7 . 2 I f t 1 1 1 D 1 1 " ' f u t I d . -- - fa r l i e N' " . . . . . . . . "" " " 1 1 1 _ I D A C c U I I t "" ' 1 I J J I I o I r I -- . . 2 1 _ 1 1 1 . . . . . L " ' " 8h I i U I d .. . . . . . . 2 1 " ' " 21 _ . 11 1 1 . . . . -- - I I I " ' " 20 0 1 . 10 , 93 0 15 . '. 3 , , :" , f a , 10 8 H P 10 8 H P 10 8 H P 10 8 H P 10 8 H P 10 8 H P 10 8 H P 10 8 H P 10 l l H P 10 8 H P 10 l l H P 10 8 H P 10 l l T P 10 l l T P 10 l l T P 10 l l T P , ' 10 1 1 3 8 1 10 8 3 8 2 10 1 1 3 7 0 10 8 G P 10 8 G P 10 8 G P 10 8 G P 10 l l G P 10 8 G P 10 8 G P 10 8 G P 10 l l G P 1 0 8 G P DG P DG P DG P DG P DG P DG P DG P DG P DG P DG P DG P 90 , 93 0 10 0 . 00 ' % 10 , 93 0 10 . 93 0 15 8 ' 3 10 0 . 00 % ' 15 J 1 ' 3 15 1 1 ' 3 11 . 5 ' 5 10 0 . 00 " A 0 8, 5 ' 5 '8 2 5 10 0 . 00 ' % .8 2 5 1'1 10 0 . 00 ' % 1'1 , 13 8 .. . 10 0 . 00 % 13 8 ' " 9'5 , 8 1 1 8 10 0 . 00 ' 1 ' 1I ' ! I , II8 1 1 2.1 1 9 7 1 1 1 2 10 0 ; 0 0 % 29 9 7 9 1 2 10 1 95 8 10 0 . 00 - A 0 10 1 . 95 1 1 11 3 1 1 ' 5 5 10 0 0 0 " A 0 3', 15 8 10 0 . 00 ' % 15 8 38 . 81 1 1 10 / l 0 0 " HI I I I I U2 7 10 0 . 00 ' % .0 7 7 '! I S 10 0 . 00 ' % . '5 5 10 0 1I! I . 21 1 ' % 11 5 11 9 1 1 9 85 2 8 % 18 0 7 19 , 83 1 1 81 . 29 % 15 , 98 5 22 7 2 3 11 1 . 29 % 11 ' 7 2 , 2 0 0 1 10 0 . 00 ' % 20 0 1 15 4 5 0 ' 53 . 11 8 % 83 . 2 1 8 U3 2 00 % 17 1 1 10 0 . 00 ' % 17 1 1 53 3 10 0 0 0 ' 1 1 0 53 3 12 . 83 5 00 0 ' % 5'9 'o o . cm c . 5, 5 ' 9 35 1 0 8 10 0 . 00 ' % 35 1 0 8 1.2 0 5 10 0 . 00 % 1. 2 0 1 1 37 8 . 8 00 % 72 3 11 1 0 . 00 ' % 72 3 18 . . 2 7 7 0 I J O 8 A , 11 . 79 9 , 10 0 . 00 % 87 9 9 -" . ' , , , , . . , , ~. ' , " " "' " i ' 33 0 D G P 33 0 S G 33 O D G P 33 0 S G 33 1 D G P 33 1 S G 33 2 D G P 33 2 S G 33 3 D G P 33 3 S G 33 ' D G P 33 ' S G 33 ! 1 S G 33 8 D G P 35 2 D G P 35 2 S G 35 3 D G P 35 3 S G 38 1 W A 38 2 W A 37 O W A 39 1 D G P 39 1 S G 39 2 S G 39 ' D G P 3" S G 39 5 S G 31 1 8 S G 31 ? D G P 3I 7 S G 31 7 5 0 .. . g Ac c o u n t s R e v e r s i n g B o o k e d E n t r i e s an d Se t t i n g u p R e g u l a t o r y Tr e a t m e n t - R a t e B a s e Co m p a n y 1 0 0 0 Pa c i f i C o , . " E l e c t r i c Bo o k e d E n t r i e s : Ac c o u n t 3 0 0 ' Pl a n t A s s e t s To t a l Re a u l a t o r v T r e a t m e n t : Fr o m A b o v e Ac c o u n t 3 0 0 ' s P l a n t As s e t s (5 , 33 3 , 51 2 ) To t a l (5 , 33 3 , 51 2 ) Ac c o u n t 1 0 8 A c c u m D e re c l a t l o n ) Ac c o u n t 2 8 2 A c c u m D I T B a l a n c e ) Ac c o u n t 1 0 8 A c c u m D e re c i a t l o n ) Ac c o u n t 2 8 2 A c c u m D I T B a l a n ce ) : 0 95 6 , 65 9 95 6 , 65 9 42 3 , 04 5 42 3 , 04 5 PacifiCorp Idaho Results of Operations March 2004 Sale of Skookumchuck Hydro Unit Facility PAGE TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR %ALLOCATeD REF# Adjustment to Rate Base: Remove Skookumchuck Gross Assets 330 (741 546)SG-446%(47,801) Remove Skookumchuck Gross Assets 331 (947,476)SG-446%(61,076) Remove Skookumchuck Gross Assets 331 (156,466)SG-446%(10,086) Remove Skookumchuck Gross Assets 332 (5,117,402)SG-446%(329,876) Remove Skookumchuck Gross Assets 332 (9,023)SG-446%(582) Remove Skookumchuck Gross Assets 333 (1,142,619) ' SG-446%(73,655) Remove Skookumchuck Gross Assets 334 (343,414)SG-446%(22,137) Remove Skookumchuck Gross Assets 336 (199,204)SG-446%(12,841) Remove Skookumchuck Gross Assets 392 (11 379)441)%(734 t(8,668,529 (558,787 10, Remove Accum Depreciation 108HP 450,158 SG-446%286,864 Remove Accum Depreciation 108HP 617,596 SG-446%39,811 Remove Accum Depreciation 108GP 916 446%252 071,670 326,928 10, Deferred tax balance 282 537,387 DITBAL 871 %36,923 Adjustment to Expense Remove Annual Depreciation Exp 403HP (52,783)SG-446%(3,402) Remove Annual Depreciation Exp 403HP (23,841)SG-446%(1,537)10. (76,624 939 Remove Direct O&M Expense 506 (363)44i)%(23) Remove Direct O&M Expense 535 597)"SG-446%(490) Remove Direct O&M Expense 537 981)SG-446%(128) Remove Direct O&M Expense 539 (139,941)SG-446%(9,021) Remove Direct O&M Expense 540 (1,425)SG-446%(92) Remove Direct O&M Expense 543 (107 640)SG-6.446%(6,939) Remove Direct O&M Expense 545 125,399 SG-446%083 (133,548)(8,609)10. Description of Adjustment: The Skookumchuch Hydroelectric unit is in the process of being sold to Washington LLC, a limited liability company formed by TransAlta USA, inc. This revenue requirement adjustment adjusts the balance sheet by removing from results of operations the gross plant balance, accumulated depreciation and deferred tax balance, This adjustment adjusts the income statement by removing test period depreciation expense, O&M expense and property tax expense, - ,q. PACIFICORP Skookumchuck Hydroelectric Facility ,- Balance Sheet Detail (Plant and Accumulated Depreciation) I For The Periods March 2003 to March 2004 Mar-G3 Mar-04 Primary Factor Group Secondary Modified Code Location Account Accord DEPR 201003 331 DGP (478,860)(537,343) (51,370) ,(62,848) 332 DGP (3,842,137)(3,756,333) (1,4441 (1,577 333 (394,324 (471,654 334 (111,745 (140,231 336 DGP (149,562 (136,081 3924 (3,444 (4,387 DEPRTot8'i',;;'!t':%." ;-(.~::;"":"';."""' ':";';-'::f.j'-..~'~""':if'::~";:"" """ ,:,' ":?"..:. " (5032 8am:~)'\15t10'A53 . :,' ' .' #"....t, .... '*~7: '~"~'" (-..".....,-"-~"-:;,:,:.;..,",,.. ,, ' " " ", ",..,,, ,: ,- '", , -" "." _._".--.......,,,""" EPIS 201003 3301 DGP 741,546 741,546 331 DGP 947,476 947,476 156,466 156,466 332 DGP 117 ,403 117,403 023 023 333 142,619 142,619 334 343,414 343,414 336 DGP 199,204 199,204 3924 11,379 11,379 EI?1S:T6tal~\ti~:~Z;ii~,~~~;:~tf~5i;!:;~t.':ft".;J:F;; :-~~~; ;i.~::l,::.:(,:f~~:' :';;;' ::, ' 668 ;529 ,;$f~':;: 8, 66S~529i GfanaTotiJ'?!A;::::rJ;:::;,;:.:~~%;~;~:t;;);:;~lt~~:i::;~;)~r) . ~;. "' ': '- ; ''" ..:,- 3635643"' ""':" : 3558'076:',.:Y" Beg End Average March 2004 Ram Model Code (508,101) 108HP (57,109) 108HP (3,799,235) 108HP (1.510) 108HP (432.989) 108HP (125.988) 108HP (142,822) 108HP (3,916 108GP ~O;;;-"'45,;Q'2'ii~~~'\ D""""""'Sal-=-~p......:,~,w.i--!,,~~~i - '~ ~. ,~~,~~,:' 741,546 33ODGP 947,476 331DGP 156,466 331SG 117,403 332DGP 023 332SG 142,619 333GP 343,414 334SG 199,204 336DGP 11 .379 '392SG ~~~:-:-::, 'D'668 : : :";I ;;._,_... ,, ' " , 1'1 :1 ..., , !~~...~-:"",, :~~':'~~ ~;!f;;- ~~ ,Q 10:10;;" 0 ,:r-~h~~~~ ,. , co o k u m c h u c k H y d r o e l e c t r i c F a c i l i t y -I n c o m e S t a t e m e n t De t a i l ( D e p r E x p e n s e a n d O & M E x p e n s e ) )r T h e P e r i o d E n d e d M a r c h 2 0 0 4 1m o f Am o u n t ea r Mo n t i 20 0 3 20 0 4 Im a r y ou p Id ~ :P E Pr i m a r y Ac c o u n t 40 3 Re m o v . 1 o f S k o o k u m c h u c k H y d r o e l e c t r i c U n i t -A c c o u n t A n . l y s l s o f t h e Re g u l . t o r y A d j u s t m e n t Fr o m A b o v e Re g u l a t o r y A d j u s t m e n t Fr o m A b o v e Re g u l a t o r y A d j u s t m e n t Ac c o u n t 3 0 0 ' El e c t r i c P l a n t 66 8 , 52 9 66 8 , 52 9 13 3 , 54 8 13 3 , 54 8 Ac c o u n t 3 0 0 ' El e c t r i c P l a n t 66 8 . 52 9 (8 , 66 8 , 52 9 ) . 0 (1 3 3 . 54 8 ) (5 , 07 1 . 67 0 ) (5 , 07 1 , 67 0 ) 76 . 62 4 76 . 62 4 07 1 , 67 0 (7 6 , 62 4 ) Ac c o u n t 2 8 2 D e f e r r e d Ta x e s (5 3 7 , 38 7 ) (5 3 7 . 38 7 ) 54 , 87 2 54 . 87 2 Ac c o u n t 2 8 2 D e f e r r e d Ta x e s 53 7 , 38 7 53 7 . 38 7 (5 4 . 87 2 ) PacifiCorp Idaho Results of Operations March 2004 Currant Creek Addition - Phase I PAGE TOTAL IDAHO ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REf# Adjustment to Rate Base: Plant Adjustment Other Production Plant 342 133,028,000 SSGCT 735%959;604 Adjustment to Expense: Depreciation Other Production Plant 4030P 585,221 SSGCT 735%308,820 Accumulated Depreciation Adj Other 1080P (2,292,610)SSGCT 735%(154,410) Accum Deferred Income Tax Adj Accumulated Deferred Income 282 (11,034,594)DITBAL 871 %(758,165) Schedule M Adjustment Schedule M Deduction for Tax I SCHMDT 62,738,550 T AXDEPR 330%343,793 Schedule M Addition for Book r: SCHMAT 585,221 SCHMDEXP 926%271,704 323,771 615,497 Deferred Income Tax Expense Deferred Income Tax 41010 22,069,188 DITEXP 203%148,291 Adjustment to Expense: Mise, Expense Property Tax Expense 548 408 292,000 796,439 088,439 SSGCf GPS 735% 961% 154,369 47,474 201,843 Property Tax Expense Gross Plant In Service Property Tax Rate for Idaho Property Tax Expense for Currant Creek 133,028,000 5987% 796,439 Description of Adjustment: This adjustment includes the Currant Creek investment to rate base as if the addition took place at the beginning of the test period. The depreciation expense, reserve balances, & tax impacts are also included in this adjustment. Cu r r a n t C r e e k So u r c e : U t I Ap r i l Ma y Ju n e Ju l y Au g u s t Se p t Oc t No v De e Ja n Fe b Ma r 20 0 5 20 0 5 20 0 5 20 0 5 20 0 5 20 0 5 20 0 5 20 0 5 20 0 5 20 0 6 20 0 6 20 0 6 To t a l To t a l L a b o r 21 6 21 4 21 3 20 9 21 1 21 2 20 9 21 4 28 8 21 8 25 0 21 9 67 3 Em p l o y e e E x p e n s e s 16 8 Ma t e r i a l s a n d S u p p l i e s 30 0 Co n t r a c t s & S e r v i c e s 22 8 Ut i l i t i e s Ot h e r O M A G 15 6 Gr o s s O M A G 28 7 28 5 28 4 28 0 28 2 28 3 28 0 28 5 35 9 28 9 32 1 29 0 52 5 Ca p a n d I n t e r u n i t C h a r g e Ne t O M A G 28 9 29 1 29 2 (i n t h o u s a n d s ) -- --- - Pa d f i C o r p Re s u l t s o f O p e r a t i o n M a r c h 2 0 0 4 Cu r r a n t C r e e k A d d i t i o n Pr o F o r m a R a t e B a s e B a l a n c e s : Pr o j e c t ## OC C K / 2 0 0 4 / C / 0 0 1 Fu n c t i o n a l Gr o u ec t D e s c r i ti o n Ot h e r Cu r r a n t C r e e k In s e r v l c e Da t e Ac c o u n t Ju n - O 5 3 4 2 S S G C T Ac c o u n t 1 0 1 Ad d i t i o n s RB B . B e l e l\ c e ) 13 3 02 8 00 0 No n - De p r e c i a b l e Am o u n t en d , in t o w n e r , a t e De p r e c i a b l e Co m p o s i t e Pl a n t B a l a n c e De p r e c i a t i o n eg ~ B8 1 8 n c e Ra t e s 13 3 02 8 , 00 0 3 . 44 6 An n u a l De p r e c i a t i o n en s e 58 5 22 1 Pr o F o r m a En d o f Y e a r Pl a n t B a l a n . . . 13 3 , O2 8 , OQ 2 . Pr o F o r m a A c c u m u l a t e d D e p r e c i a t i o n B a l a n c e s : .f W e c t ## OC C K / 2 0 0 4 / C / 0 0 1 Fu n c t i o n a l Gr o u oj e c t D e s c r i p t i o n Ot h e r Cu r r a n t C r e e k In s e r v l c e Da t e cc o u n t Ju n - 05 34 2 S S G C T Pl a n t B a l a n c e An n u a l i z e d , B . B a l a n c e 13 3 , 02 8 , 00 0 Co m p o s i t e De p r e c i a t i o n Ra t e s 44 6 8 % De p r e c i a t i o n en s e 58 5 , 22 1 , B a l a n c e En d i n g Ba l a n f4 , 58 5 , 22 1 ~ Ac c u m . De p r e c i a t i o n Av e r a g e J J i l l a n c , 'a d f l C o r p R_ u ! t 8 o f O p e f i l t l o n M a r t h 2 0 0 4 Cu m n t C I W 8 k Ad d i t i o n Pr o F o r m a R a t e B a s e B a l a n c e s : (U s e d I n c a l c u l a t i n g B o n u s D e p r e c i a t i o n f o r t a x p u r p o s e s ) Fu n c t i o n a l Pr o ec t t Gr o u ec t D e s c r i tio n OC C K I 2 0 0 4 / C I O O 1 O t h e r C u r r a n t Cr e e k In . e r v l c . Oa t . Ac c o u n t Ju n - o 5 3 4 2 S S G C T CW i P B a l , 12 1 3 1 1 2 0 0 4 12 0 , 00 0 , 00 0 No n - D e p r e c l a b l e Am o u n t (li n d , Jo I n I - , 8 1 1 : ) Am o u n t Av a i l a b l e f o r Bo n u e D e p r e c i a t i o n 12 0 , 00 0 , 00 0 80 % Q u a l l t l e . fo r 5 0 % B o n u . De p r e c 80 , 00 0 , 00 0 No r m a l F i r s t Ye a r T . x De p r e c 8 t l o n 73 8 , 55 0 To t a l Ta x De p r e c l 8 l l o n 82 , 73 8 , 55 0 Pr o F o r m a S c h . M . D I T E x p e n s e & A c c u m D I Y nc t i o n th e r Fu n c t i o n ! F u n c t i o n Gr o u Oe . c r l tl o n Ot h e r P r o d u c t i o n To t a l T a x D a t a In s e r v l c e Oa t . Ju n - 0 5 Ac c o u n t 34 2 Sc h e d u l e M A d d l t o n f o r B o o k D e p r e c i a t i o n Ne t D e f e r r e d T a x E x p e n s e a n d B a l a n c e Ta x De p r e c i a b l e PI , . n t 13 3 , 02 8 , 00 0 13 3 . 0 2 8 , 00 0 Ta x O e p r . 81 . V8 t t o u s Ta x pr e c : 1 at l o n 62 , 73 8 , 55 0 82 , 73 8 , 55 0 8c h , De d u c t i o n Te m Q O r s r y . 82 , 73 8 , 55 0 SC H M D T 82 , 73 8 . 5 5 0 TA X D E P R M N R I SC H M A T 4 , 58 5 , 22 1 SC H M O E X P T8 X 8t . 37 . 95 0 % 31 . 95 0 % or r Ac c u m o r r c:. u mO I T , Ac ~ oi T a; I b ,.u 23 , 80 9 , 28 0 (2 3 , 80 9 , 28 0 ) (2 3 , 80 9 , 28 0 ) (2 3 , 80 9 , 28 0 ) 80 9 , 28 0 28 0 80 9 28 0 80 9 28 0 (1 , 14 0 , 09 1 ) 74 0 , 09 1 - 74 0 , 09 1 74 0 , 09 1 ci ) .. . . Pa c i f l C o r p Re s u l t s o f O p e r a t i o n s M a r c h 20 0 4 Cu r r a n t C r e e k A d d i t i o n . T y p e 3 (T - Ac c o u n t s ) Am o u n t s a s B o o k e d n o B o o k e d e n t r i e s a s t h i s I s a P r o - Fo r m a a d u s t m e n t : 40 3 D e re c l a t i o n E x 34 2 O t h e r Pl a n t HM D T SC H MA T 41 0 1 0 D e f In c T a x E x 40 3 D e re c i a t l o n E x 58 5 , 22 1 SC H M A T 58 5 , 22 1 41 0 1 0 . D ~ f I n c T a x E x 22 , 06 9 , 18 8