HomeMy WebLinkAbout20150515Compliance Filing.pdfYPECIFICORP
May 15,2015
VA OWRNIGHT DELIWRY
Idaho Public Utilities Commission
472West Washington
Boise, lD 83702-5983
Attention: Ms. Jean D. Jewell
Commission Secretary
Re: Idaho Docket No. PAC-E-05-08 Compliance Filing
To the Idaho Public Utilities Commission:
PacifiCorp submits the attachment 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 the acquisition of PacifiCorp by MidAmerican Energy Holdings
Companyl.
Commitmentl20 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 Commitmentl2} of the Stipulation, please find the attached report
related to PacifiCorp.
Very truly yours,
Wa^nl*
Bruce Williams
Vice President and Treasurer
Enclosure
I On April 30,z}l4,MidAmerican Energy Holdings Company changed its name to Berkshire Hathaway Energy
Company.
825 NE Multnomah, Suite 2000
Portland, Oregon97232
Mooov's
INVESTORS SERVICE
Credit Opinion: PacifiCorp
Global Credit Research - 07 lt/hy 2015
Portland, Oregon, United Sfafes
Ratings
Caegery
Outlook
lssuer Rating
First Mortgage Bonds
Senior Secured
Sr Unsec Bank Credit Facility
Senior Unsecured MTN
Pref. Stock
CommercialPaper
Ult Parent Berkshire lffiraury lnc.
Outlook
lssuer Rating
Senior Unsecured
ST lssuer Rating
Parent Berkshirc Fffiraray Eneryy
Company
Outlook
Sr Unsec Bank Credit Facility
Senior Unsecured
CommercialPaper
Contacts
Analyst
Mihoko Manabe/New York City
William L. Hess/New York City
Key lndicators
[1]PacifiCorp
CFO pre-WC + lnterest / lnterest
CFO pre-WC / Debt
CFO pre-WC - Dividends / Debt
Debt / Capitalization
Moody's
Rating
Stable
A3
A1
A1
A3
(P)A3
Baa2
P-2
Stable
Aa2
Aa2
P-1
Stable
A3
A3
P-2
Phone
212.553.1942
212.553.3837
nB1tm14
5.0x
21.V/o
11.?/o
37.*/o
nB1tm13
5.ft
ZL*/o
15.6P/o
36.7/o
1A31tm12
4$(
21.1%
18.4%
38.3%
12t31t2011
4&(
21.tr/o
13.*/o
39.8Plo
fl31tm10
5.3x
E.T/o
E.T/o
38.8Plo
[1]All ratios are based on'Adjusted'financialdata and incorporate Moody's Global Standard Adjustments for Non-
Financial Corporations. Source: Moody's Financial Metrics
Note: For definitions of Moody's most common ratio terms p/ease see the accompanying User's Gurde.
Opinion
Rating Drivers
Reasonably supportive regulatory environment
Well-diversified assets enhanced by entry into the energy imbalance market
Solid credit metrics
Benefits from Berkshire Hathaway affiliation
Corporate Profile
PacifiCorp (A3 senior unsecured, stable) is a vertically integrated electric utility company serving 1.8 million retail
electric customers in six states: Utah (44% of PacifiCorp's 2014 retail electricity volumes), Oregon (24%),
Wyoming (17o/o), Washington (8%), ldaho (6%), and California (1%). PacifiCorp also sells power in the wholesale
market (16Yo of 2014 total electricity volumes).
PacifiCorp is the largest subsidiary of Berkshire Hathaway Energy Company (BHE, formerly known as
MidAmerican Energy Holdings Co., A3 senior unsecured, stable), comprising 31o/o of BHE's 2014 EBITDA, pro
forma for BHE's Altalink acquisition. BHE, in turn, is a consolidated subsidiary of Berkshire Hathaway lnc. (BRK,
Aa2 lssuer Rating, stable).
SUMMARY RATING RATIONALE
PacifiCorp's ratings are supported by the stability of the utility's regulated cash flows, the geographically diverse
and reasonably supportive regulatory environments in which it operates, the diversification of its generation
portfolio, and stable credit metrics. The company will have the capacity to generate free cash flow over the next
few years as it reduces capital spending. The rating also takes into account PacifiCorp's position as a subsidiary
of BHE, a holding company whose subsidiaries are primarily engaged in regulated activities, and the benefits from
its affiliation with BRK.
DETAILED RATING CONSIDERATIONS
REASONAB LY SU PPO RTIVE REG U LATORY ENVI RON MENT
PacifiCorp's rating recognizes the rate-regulated nature of its electric utility operations which generate stable and
predictable cash flows. PacifiCorp operates in regulatory jurisdictions that are reasonably supportive in terms of
rate decisions and cost recovery. The ability to use a forward test year in its rate requests helps to limit regulatory
lag in Utah, Oregon, Wyoming, and Califomia. The company has been successful in getting approvals for capital
projects, such as its Energy Gateway electric transmission program and the Lake Side 2 gas plant. Most of its
jurisdictions do not grant pre-approvals on capital projects; therefore, to avoid disallowances, PacifiCorp has
sought special riders or limited-issue proceedings such as in Utah, to recover those costs more quickly without a
full rate case. The company has energy cost adjustment mechanisms in all its jurisdictions, except in Washington
currently, although some lag remains in recovering portions of its energy costs.
PacifiCorp continues to undergo rounds of rate cases across its jurisdictions, and rate relief is improving returns
towards its allowed levels. lts reported ROE has increased from about 8% five years ago to 9.0% in2014, slightly
below recent decisions of 9.5%-9.8o/o. ln addition to a rate case currently underway in Wyoming, the company will
likely file rate cases before rate plans end in ldaho (December 2015) and Utah (September 2016). The company's
most challenging jurisdiction is Washington, where its returns are the lowest, and where it is appealing its 2013
rate decision, while contesting its most recent March 2015 decision.
Distributed generation (DG) customers, who generate some of their power usually through rooftop solar, account
for only 0.5% of PacifiCorp customers, but their numbers are growing. PacifiCorp is proactively seeking rate
design changes to ensure its returns against a potential erosion in sales to DG customers. ln the March 2015
decision, the Washington commission denied the company's request to raise the fixed basic charge. ln
PacifiCorp's two largest jurisdictions, dockets are open to study the net metering tariff (Utah) and the value that
solar brings to the system (Oregon).
WELL-DIVERSIFIED ASSETS ENHANCED BY ENTRY INTO THE ENERGY IMBALANCE MARKET
PacifiCorp credit profile benefits from being well-diversified in terms of its generation assets and markets. lts
generation portfolio consists of coal (55% net owned capacity), gas (25%), hydro (10%), and wind and other
sources (10o/o).lts sizable coal assets subject PacifiCorp to numerous environmental rules, but the company has
made a significant amount of investments already and expects to be in compliance by their deadlines. PacifiCorp's
annual environmental budget is wellwithin its means, at about $100 million. The market and customer diversity of
PacifiCorp's six-state service territory is favorable, because it mitigates the economic and regulatory impacts in
any one jurisdiction.
ln November 2Ol4,PacifiCorp launched an energy imbalance market (ElM) in partnership with the California
lndependent System Operator Corporation (CAISO). EIM is an automated system that matches least-cost
electricity supply with demand every five minutes. This real-time dispatching system replaced a less efficient
hourly, manual process and integrated PacifiCorp's large, disperse Rocky Mountain and Pacific Power networks
with the California grid. EIM benefits PacifiCorp by: expanding the market for its generation (including the second-
largest utility owned wind fleet in the US) and transmission assets; enhancing reliability; reducing the need to
invest in reserves and more generation; and improving the integration of renewables and helping the company to
meet the renewable portfolio standards in its service territories. PacifiCorp and CAISO project that EIM will yield a
range of $21-$129 million a year of customer savings.
SOLID CREDIT METRICS
Expecting flat load growth, and seeking to temper rate increases, the company has cut its capital budget to
average $842 million over the 2015-2017 period, which is less than 40o/o of its 2009 expenditures. Capex coming
down closer to depreciation expense will result in rate base being maintained near current levels. The extension of
bonus depreciation for another year will result in a temporary rise in cash flow from operations in 2015, before
returning to a run-rate of $'1.5 billion.
PacifiCorp posts solid credit metrics. lts 2014 ratios have changed little over the last three years. The ratio of cash
from operations before changes in working capital (CFO pr+.WC/Debt was 21o/o, CFO pre'WC plus
lnteresUlnterest was 5.0x, DebVBook Capitalization was 38%. lts CFO pre-WC - Dividends/Debt (11% in2014
vs.260/o in the 2009-10 period when it paid no dividends) will go down and become more variable, as PacifiCorp
will have more free cash flow to pay out. We expect the company to size debt issuances and dividends to maintain
its current capital structure.
BENEFITS FROM BERKSHIRE HATHAWAY AFFILIATION
PacifiCorp benefits from its affiliation with BRK, which requires no regular dividends from PacifiCorp or BHE. From
a credit perspective, the company's ability to retain its earnings as an entity that is privately held, particularly by a
deep-pocketed sponsor like BRK, is an advantage over most other investor owned utilities that are typically held to
a regular dividend to their shareholders.
As an example, PacifiCorp did not pay dividends for the first five years after being acquired by BHE in 2006, and
during that time received equity contributions totaling $1.1 billion from BHE to help PacifiCorp finance its capital
expenditures. lts balance sheet has strengthened from this financial policy, and PacifiCorp now pays dividends
that are sized to manage PacifiCorp's equity ratio (as measured by unadjusted equity to equity plus debt) to about
50%.
Liquidity Profile
PacifiCorp has good near-term liquidity, with $12 million in cash and two $600 million revolvers expiring in June
2017 and March 2018, of which about $784 million was available as of 31 March 2015. The company generates
CFO pre-WC at a run-rate of roughly $1.5 billion which will more than cover the $964 million of capital
expenditures it estimates for 2015. PacifiCorp has approximately $570 million of variable rate tax-exempt bonds
that it remarkets periodically. Material issues coming due over the next 12 months are $115 million of variable rate
tax-exempt bonds due on I July 2015 and $45 million due on 1 January 2016. The company plans to issue $200-
$300 million of debt this year.
PacifiCorp uses its credit facilities to backstop its commercial paper program and to support its variable rate tax-
exempt bonds. These credit agreements do not require a MAC representation for borrowings, which we view
positively. The sole financial covenant is a limitation on debt to 65% of total capitalization. As of 31 March 2015,
PacifiCorp had ample headroom under that covenant with that ratio at 49o/o as defined in the agreement.
Rating Outlook
The stable outlook incorporates our expectation that PacifiCorp will continue to receive reasonable requlatory
treatment for the recovery of its capital expenditures, and that ine funding requirements will be finance-O in "
'
manner consistent with management's commitment to maintain a healthy financial profile. We anticipate that
PacifiCorp's credit metrics will be sustained at about current levels, for example, CFO pre-WC/Debt in the low
20o/o runge.
What Could Change the Rating - Up
Although its flat financial outlook limits the prospects for a rating upgrade in the foreseeable future, the rating could
be upgraded longer term if a more favorable regulatory environment and a conservatively financed capital
expenditure program result in a sustained improvement in credit metrics. This would include, for example,
PacifiCorp's ratios of CFO pre-WC/Debt sustained in the mid 20% range.
t/Vhat Could Change the Rating - Down
The ratings could be downgraded if PacifiCorp's capital expenditures are funded in a manner inconsistent with its
current financial profile, or if adverse regulatory rulings lower its credit metrics, as demonstrated for example, by a
ratio of CFO pre-WC/Debt sustained below 20%.
Rating Factors
PacifiCorp
Regulated Electic and Gas utilities lndusfry
Grid t11t2l
Cunent FY
12/31t20',t4
Factor 1 : Regulatory Framarork (2Slo)
n) Legislative and Judicial Underpinnings of
:he Regulatory Framework
r) Consistency and Predictability of
Reoulation
Measure
A
A
Scorc
A
A
ladlor 2: Ability to Recover Costs and Eam
Retums (25%)
r) Timeliness of Recovery of Operating and
SapitalCosts
r) Sufficiencv of Rates and Returns
A
Baa
A
Baa
Factor 3 : Dversifi cation (10%)
r) Market Position
r) Generation and Fuel Diversity
A
Baa
A
Baa
tad,ror 4: Financial Stsength (40%)
a) CFO pre-WC + lnterest / lnterest (3 Year
\vg)
r) CFO pre-WC / Debt (3 Year Avg)
:) CFO pre-WC - Dividends / Debt (3 Year
\vg)
i) Debt / Caoitalization (3 Year Avo)
5.0x
21.60/0
15.1%
37.5o/o
A
Baa
Baa
A
3rid-lndicated Rating Before Notching
\djustment
loldCo Structural Subordination Notching
r) lndicated Rating from Grid
r) Actual Ratino Assiqned
ng:Rati
A3
A3
[3]Mood/s 12-18 Month
Forward ViewAs ot fl2015
Measure
A
A
Score
A
A
A
Baa
A
Baa
A
Baa
A
Baa
4.9x - 5x
21%-22%
10%- 15%
37o/o - 38o/o
A
A
Baa
A
0
A3
0
A3
A3
[1]All ratios are based on'Adjusted'financialdata and incorporate Moody's Global Standard Adjustments for Non-
Financial Corporations. [2] As of 123112014; Source: Moody's Financial Metrics [3]This represents Moody's
fonruard view; not the view of the issuer; and unless noted in the text, does not incorporate significant acquisitions
and divestitures.
This publication does not announce a credit rating action. For any credit ratings referenced in this publication,
please see the ratings tab on the issuer/entity page on http://www.moodys.com for the most updated credit rating
action information and rating history.
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