HomeMy WebLinkAbout20070105Compliance filing.pdf~~~ !EI~QI~~
. r- c: \ r: " l" ~
Pacific Power I
Rocky Mountain Power I
PacifiCorp Energy
825 NE Multnomah, Suite 1900 LCT
Portland. Oregon 97232
January 5, 2007
1001 JAH -5 A1'\ 9:
' , , ",
, t1l ; t iI'".Jj-"nUi-
:, ;;
':::'.0
UTILITIES CU\';,ib0 v,
Idaho Public Utilities Commission
472 West Washington
Boise, ill 83702-5983
Attention:Ms. Jean D. Jewell
Commission Secretary
Re:Idaho Docket No. P AC-O5-08 Compliance Filing
To the Idaho Public Utilities Commission:
PacifiCorp submits the attachments in compliance with the Commission s Order in this case
issued on February 13, 2006 and amended on March 14, 2006. The Order approved the
Stipulation supporting MERe's acquisition ofPacifiCorp from ScottishPower.
Commitment 120 of the Stipulation provides that, PacifiCorp will provide to the Commission, on
an informational basis, credit rating agency news releases and final reports regarding PacifiCorp
when such reports are known to PacifiCorp and are available to the public.
Therefore, in compliance with Commitment 120 of the Stipulation, please find the attached
reports related to PacifiCorp.
Very truly yours
LJYQ~
Bruce Williams
Treasurer
Enclosures
PacifiCorp Page 1 of 2
tit
MootIY4I hwHton SMwIce
Global Credit Research
Liquidity Risk Assessment
22 DEC 2006
Liquidity Risk Assessment: PacifiCorp
PacifiCorp
Portland, Oregon, United States
Broad Industry:
Specific Industry:
Short Term Rating:
Public Utility
UtilitylDiversified Holding Company
Contacts
Analyst
J. Sabatelle/New York
Kevin G. Rose/New York
William L. Hess/New York
Phone
212.553.1653
Opinion
PacifiCorp s Prime-2 short-term rating for commercial paper reflects the predictable cash flow of this well-
positioned vertically integrated utility. Operating cash flow, which has strengthened over the past few years due to
the receipt of favorable regulatory decisions relating to recovery of purchased power costs, is being used to
finance a growing capital expenditure program intended to enhance reliability and supply requirements for the
utility s service territory.
During fiscal year 2006 (March 31 Fiscal Year End), cash from operations of about $895 million covered nearly
73% of PacifiCorp s outlays, including $1.05 billion of capital expenditures incurred at the utility and $177 million
of dividends. On March 21, 2006 , MidAmerican Energy Holdings Company (MEHC) completed the purchase of
PacifiCorp from Scottish Power. For the six months ending September 30, 2006, cash from operations totaled
$355 million, which covered 45% of the cash necessary to fund the $781 million in capital expenditures incurred
during this period. PacifiCorp met the remaining funding requirements through the incurrence of additional long
and short-term debt plus $145 million in equity provided by PacifiCorp s new parent, MEHC. In August 2006,
PacifiCorp issued $350 million of first mortgage bonds.
PacifiCorp s short-term borrowings and other financing arrangements are supported by an $800 million revolving
credit agreement, which expires in July 2011. PacifiCorp relies upon its revolving credit agreement to backstop its
commercial paper program, daily liquidity requirements, and for unenhanced pollution control revenue bonds.
PacifiCorp had outstanding commercial paper and notes payable of $80 million as of September 30,2006. The
facility does not contain rating triggers that would cause acceleration or make the facilities unavailable and does
not require MAC representation for borrowings. However, the facility does contain a rating sensitive pricing grid
and a financial covenant that limits debt to 65% of total capitalization. As of September 30 2006, PacifiCorp was
in compliance with limits. Liquidity is further enhanced by the company s cash and cash equivalents totaling $68
million as of September 30, 2006
As of September 30,2006, PacifiCorp also had $517.8 million of standby letters of credit and standby bond
purchase agreements to provide credit enhancement and liquidity support for pollution-control revenue bonds.
These facilities expire periodically through the period ending February 2011.
For fiscal year ending March 31 2007, Pacificorp has $216 million in maturing long-term debt and $120 million for
fiscal year ending March 31 , 2008
~ Copyright 2006, Moody s Investors Service, Inc. and/or its licensors including Moody s Assurance Company, Inc.
(together, "MOODY'). All rights reserved.
LL IN FORr'1ATJOI', CONTAINED HEREIN IS PROTECHT E,Y COPYRIGHT LAW AND NONE OF SUCH jNFOR~~ATI()N r'1AY BE
httn-/fuTU1\1/ m()(),-t", r()m/m()()c1v,/rll,t/rf',p~l-rh/Mf)rc1()r,/()4n()()17()nnnn41 ?':\RR :=Jsn?fra... 12/?7/?()()(--'
PadfiCorp Page 2 of 2
COPIED OR OTHERWISE REPRODUCED, REPACKAGED, FURTHER TRANStotJITIED, TRANSFERRED, DISSEMINATED
REDISTRIBUTED OR RESOLD, OR STORED FOR SUBSEQUENT USE FOR ANY SUCH PURPOSE, IN WHOLE OR IN PART, IN ANY
FORf\1 OR MANNER OR BY ANY f\1EANS WHATSOEVER, BY ANY PERSON WITHOUT MOODY'S PRIOR WRITTEN CONSENT. All
information contained herein is obtained by MOODY'S from sources believed by it to be accurate and reliable. Because of the
possibility of humanor n1echanical error as well as other factors, however, such information is provided" as is" without warranty
of any kind and MOODY'S, in particular, makes no representation or warranty, express or implied, as to tohe accuracy, timeliness
completeness, merchantability or fitness for any particular purpose of any such information. Under no circumstances shall
MOODY'S have any liabi I ity to any person or,entity for (a) any loss or damage in whole or in part caused by, resulting from, or
relating to, any error (negligent or otherwise) or other circumstance or contingency within or outside the control of MOODY'S 01-
any of its directors, officers, employees or agents in connection with the procurement, collection, compila tlon, analysis,
interpretation, communication, publication or delivery of any such information, or (b) any direct, indirect , special, consequential
compensatory or incidental damages whatsoever (including without limitation, lost profits), even if MOODY'S is advised in
advance of the possibility of such damages, resulting from the use of or inability to use, any such information. The credit ratings
and financial reporting analysis observations, if any, constituting part of the information contained herein are, and must be
construed solely as, statements of opinion and not statements of fact or recommendations to purchase, sell or hold any
securities. NO WARRANTY, EXPRESS OR IMPllED, AS TO THE ACCURACY, TItotJELINESS, COMPLETENESS , MERCHANTABILITY
FITNESS FOR ANY PARTICULAR PURPOSE OF ANY SUCH RATING OR OTHER OPINION OR INFORMATION IS GIVEN OR MADE BY
r.tJOODY'S IN ANY FORM OR MANNER WHATSOEVER. Each rating or other opinion must be weighed solely as one factor In any
investment decision made by or on behalf of any user of the information contained herein, and each such user must accordingly
make its own study and evaluation of each security and of each issuer and guarantor of, and each provider of credit support for
each security that it may consider purchasing, holding or selling.
MOODY'S hereby discloses that most issuers of debt securities (including corporate and municipal bonds, debentures, notes and
commercial paper) and preferred stock rated by MOODY'S have, prior to assignment of any rating, agreed to pay to MOODY'S for
appraisal and rating services rendered by it fees ranging from $1,500 to $2,400 000. Moody s Corporation (MCO) and its wholly'-
owned credit rating agency subsidiary, Moody s Investors Service (MIS), also maintain policies and procedures to address the
independence of MIS's ratings and rating processes. Information regarding certain affiliations that may exist between directors
of MCO and rated entitleS, and betvveen entities who hold ratings from MIS and have also publicly reported to the SEC
ownership interest in MCa of more than 5%, is posted annually on Moody s website at www.moodys.com under the heading
Shareholder Relations - Corporate Governance - Director and Shareholder Affiliation Policy~
ThiS credit rating opinion has been prepared without taking into account any of your objectives, financial situation or needs. You
should, before acting on the opinion, consider the appropriateness of the opinion havingregard to your own objectives, financial
situation and needs.
htt",.
//"""",
",("\("\rh",= rn111/111ooc1vs/C'.lIstlresf'.arC'.h/MDrc1ocs!O4/200 17000004123 RR.asn?fra...2/27/2 OOA
----------------------,------"",,, '
-,- m_,,_
---,--, "-,,,-, .,' -, -
r:O~~RD
"';mt~~!li~~~~i~~(;If~ff;f !1f;
/ .,
RESEARCH
Summary:
PacifiCorp
Publication date:
Primary Credit Analyst:
21-Dec-2006
Swami Venkataraman, CFA, San Francisco (1) 415-371-5071;
swam L ven kataraman(g) standardandpoo rs. com
Credit Rating:/Stable/ A-
Rationale
The '' corporate credit rating (CCR) on PacifiCorp reflects the consolidated credit profile of parent
MidAmerican Energy Holdings Company (MEHC; A-/Stable/--). The rating incorporates MEHC's strong
business risk position, fairly aggressive financial profile, and both explicit and implicit support from
Berkshire Hathaway. Explicit support from Berkshire Hathaway is in the form of a $3.5 billion equity
commitment agreement, which in our view would be called on,if necessary, to support the rating on
MEHC. Neither MEHC nor PacifiCorp display '' credit metrics on a standalone basis. MEHC is e~pected
to fund a significant portion of PacifiCorp s large upcoming capital program through equity. MEHC has
contributed $215 million in equity to date since acquiring PacifiCorp in March 2006.
MEHC's business profile score is 'strong' ('4' on a 1 a-point scale, where '1' represents the least risk). This
score incorporates the significant diversity of MEHC's businesses, limited exposure to unregulated
ventures (less than 10% of operating income in future) and our expectation that MEHC's future
acquisitions will be in the regulated utility segment and not in unregulated or commodity-exposed
businesses. MEHC's strategy has been to acquire regulated utilities that can benefit from its established
record of enhancing operational and financial performance through a mixture of improved regulatory
relationships, cost reductions , and the funding of investment with the use of equity sufficient to maintain
roughly a 50-50 capital structure.
PacifiCorp serves 1.7 million customers in six western states and had about $4.3 billion in outstanding
debt and preferred stock as of Sept. 30, 2006. On March 21, 2006, MEHC completed its purchase of
PacifiCorp from Scottish Power pic.
MEHC owns PacifiCorp through PPW Holdings LLC, a special-purpose entity that ring-fences PacifiCorp
from MEHC as required by the Oregon Public Utilities Commission (OPUC). The ring-fencing includes
structural protections, covenants, a pledge of stock, and an independent director. PacifiCorp also agreed
to refrain from making dividends to MEHC unless it maintains a common equity ratio of 48.25% through
2008, decreasing annually to 44% by 2012. These factors serve to protect PPW Holdings LLC and
PacifiCorp from an MEHC bankruptcy. Due to the ringcfencing, PacifiCorp s CCR could potentially be as
high as three notches above MEHC's rating, provided its standalone credit quality supported such an
elevation. Currently, the utility s stand-alone credit metrics are in the 'BBB' category and do not warrant a
rating above MEHC'
PacifiCorp s business profile is a satisfactory ', reflecting a predominantly coal-fired generation base that
produces competitive, low cost power; average markets, which by virtue of their disparate locations
provide a degree of economic and geographical diversity; and the potential for improved operating
efficiencies through MEHC's ownership. Challenges that are reflected in PacifiCorp s business risk include
its exposure to wholesale purchases and hydro variability (about 70% of PacifiCorp s 2005 energy
requirements came from owned coal, 21 % from purchases, 5% from hydro, and 4% from natural gas);
limited fuel and purchased power adjustment mechanisms; and the sometimes-difficult regulatory
environments that the company operates within.
The company has been consistently unable to earn its authorized return on equity, which ranges from
10%-10.5%, depending on the state. Thus far in 2006, PacifiCorp has settled rate cases, originally filed
under the ownership of Scottish Power, in all its jurisdictions but for Washington. Although settlements
provide PacifiCorp with revenues lower than requested, sometimes substantially so as in Oregon, and
generally prevent the company from going back for rate increases for at least another year, these are
largely in line with assumptions in our forecasts. MEHC, through PacifiCorp and MidAmerican Energy Co.
has ten state regulators, which presents logistical and performance challenges that are unique.
Finally, 8enate Bill 408 in Oregon will continue to remain a moderate risk for PacifiCorp. Although the tax
apportionment rule based on property, sales and payroll appears fairly neutral to PacifiCorp, there is
potential that, in a bad year, PacifiCorp s standalone tax bill would be lower than what it collects from
customers and that may require a refund under the second of the three rules of 8B408. The third rule
namely the prospect that Berkshire Hathaway as a whole wOuld pay less money in taxes than PacifiCorp
alone collects from its ratepayers, is extremely unlikely to occur.
We expect that MEHC will contribute substantial equity to fund PacifiCorp s $6.4 billion capital program
over the next five years (MEHC has contributed about $215 million since the acquisition was completed in
March 2006), and that a combination of cost reductions and improved regulatory relationships will
eventually enable PacifiCorp improve its financial performance to achieve returns closer to its authorized
ROE, something PacifiCorp has not been able to in recent years under the ownership of Scottish Power
PLC, resulting in an overall improvement in PacifiCorp s credit metrics.
Under the consolidated rating methodology, we focus primarily on MEHC's consolidated financial profile.
While MEHC's credit metrics are improving, ratios are clearly weak for the '' rating, which benefits from
Berkshire Hathaway s support. For the 12 months ended Sept. 30, 2006, Funds from operations coverage
(FFO) of interest and debt stood at 3.3x and 10.9%, respectively. Debt to total capital had shown a
substantial improvement from 77.8% as of Dec. 31 2005 to 69.8% as of Sept. 30,2006 , mainly reflecting
the equity infusion for the acquisition of PacifiCorp. Credit metrics should continue to improve over the next
few years as, as MEHC deleverages PacifiCorp through substantial equity infusion and reinvestment ofoperating cash flow.
Short-term credit factors
PacifiCorp s '1' short-term rating benefits from the explicit and implicit support that MEHC receives from
Berkshire Hathaway. Berkshire Hathaway s extremely strong liquidity position is assumed to be available
to PacifiCorp via MEHC in the unlikely event that PacifiCorp could not repay its CP obligations. Explicit
support exists in the form of a $3.5 billion equity commitment agreement between Berkshire Hathaway and
MEHCthat could be called upon to support the liquidity requirements of MEHC's regulated subsidiaries,
including PacifiCorp.
PacifiCorp had cash of $67.8 million as of Sept 30 2006 and an $800 million revolving credit agreement
that expires in July 2011. There were no borrowings under the revolver as of Sept. 30, 2006 but
supported $79.7 million of commercial paper and various pollution control revenue bonds. .Current
maturities of long-term debt as of Sept. 30, 2006 are manageable at $325.5 million. PacifiCorp s large
capital expenditure program will require substantial external funding, including equity contributions from
and zero dividends to MEHC to maintain financial ratios.
Outlook
The stable outlook reflects our expectation that MEHC will deleverage PacifiCorp through equity infusion
and reinvestment of cash flow into its extensive capital expenditure program and work to improve
regulatory relationships and operating efficiency at PacifiCorp. It is also assumed that Berkshire Hathaway
will provide credit support and future investment capital as needed to PacifiCorp. PacifiCorp s rating could
fall to a level commensurate with its standalone credit quality if MEHC's rating is lowered. PacifiCorp
rating has limited near-term upside, as its credit metrics on a stand-alone basis fall well short of the '
category.
Analytic services provided by Standard & Poors Ratings Services (Ratings Services) are the result of separate activities
designed to preserve the independence and objectivity of ratings opinions. The credit ratings and observations containedherein
are solely statements of opinion and not statements of fact or recommendations to purchase, hold, or sell any securities or make
any other investment decisions. Accordingly, any user of the information contained herein should not rely on any credit rating or
other opinion contained herein in making any investment decision. Ratings are based on information received by Ratings
Services. Other divisions of Standard & Poor s may have information that is not available to Ratings Services. Standard & Poor's
has established policies and procedures to maintain the confidentiality of non-public information received during the ratings
process.
Ratings Services receives compensation for its ratings. Such compensation is normally paid either by the issuers of such
securities or third parties participating in marketing the securities. While Standard & Poors reserves the right to disseminate the
rating, it receives no payment for doing so, except for subscriptions to its publications. Additional information about our ratings
fees is available at www.standardandpoors.com/usratingsfees.
Copyright ~ 199402006 Standard & Poor , a division of The McGraw-Hili Companies.
All Rights Reserved. Privacy Notice T1re McGraw-Hili CcmparrleS
;.
i;~:l~t~'