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Pacific Powcr I
Rocky ltlountain Powcr
825 NE Multnomah, Suite 2000
Portland. Oregon 97232
April14,2017
VA OWRNIGHT DELIVERY
Idaho Public Utilities Commission
472West Washington
Boise,ID 83702-5983
Attention: Ms. Diane Hanian
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
Company.l
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 Commitment I20 of the Stipulation, please find the attached credit
rating agency news release related to PacifiCorp.
Very truly yours,
Weems
Assistant Treasurer
Enclosure
t On April 30,2014, MidAmerican Energy Holdings Company changed its name to Berkshire Hathaway Energy
Company.
INFRASTRUCTURE AND PROjECT FINANCE
INVESTORS SERVICE
Mooov's
CREDIT OP!N!ON
7 Aprit,Zl17
Update
PacifiCorp
Largest Subsidiary of Berkshire Hathaway Energy
Summary Rating Rationate
PaciflCorp's ratings are supported by the stabitity of the uti[ity's regulated cash flows,
the geographically diverse and reasonabty supportive regutatory environments in which
it operates, the diversification of its generation portfotio, and stable credit metrics. The
company has the capacity to generate free cash f[ow. The rating also takes into account
PacifiCorp's position as the [argest subsidiary of Berkshire Hathaway Energy Company
(BHE, A3 stabte), a hotding company whose subsidiaries are primarily engaged in regulated
activities, and the benefits from its affi[iatlon with Berkshire Hathaway Company (BRK, Aa2
stabte).
Exhibit 1
Historical CFO pre-Wc, Totat Debt, and ratio of CFO pre-W/C to Debt 1
(S in Miltions)
Domicile
RATINGS
PacifiCorp
Long Term Rating
TyPe
Outtook
Portland, Oregon,
United States
A3
LT lssuer Rating
Stabte
Please see the atings sedion atthe end ofthis report
for more information. The ntings and outlook shown
reflect information as ol the pub0cation date.
Contacts
Mihoko Manabe 212-553-1942
Senior Vice President
mihoko.manabeEmoodys.com
Jim Hempstead 212-553-4318
MD-Utilities
james.hempstead6moodys.com
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MOODY,S INVESTORS SERVICE INFRASTRUCTURE AND PROJECT FINANCE
Credit Strengths
> Regulated rates that sustain stable credit metrics
> Ceographic diversity
> Benefits from Berkshire Hathaway affitiation
Credit Chaltenges
> Flat sales groMh
> Shifting energy suppty from coa[to renewables
Rating Outlook
The stable outtook incorporates our expectation that PacifiCorp wi[[ continue to receive reasonable regulatory treatment, and that the
funding requirements wi[[ be financed in a manner consistent with management's commitment to maintain a healthy financia[ profile.
We anticipate that PacifiCorp's credit metrics wi[[ be sustained at about current levets, for exampte, CFO pre-WC/Debt in the low 207o
range.
Factors that Could Lead to an Upgrade
Although its ftat financial outlook [imits the prospects for a ratlng upgrade in the foreseeable future, the ratlng could be upgraded
longer term if a more favorab[e regulatory environment and a conservatively financed capita[ expenditure program result in a sustained
improvement in credit metrics. This would inctude, for exampte, PacifiCorp's ratios of CFO pre-WC/Debt sustained in the mid 20%
range.
Factors that Coutd Lead to a Downgrade
The ratings could be downgraded if PacifiCorp's capital expenditures are funded in a manner inconsistent with its current financial
profite, or if adverse regulatory rutings lower its credit metrics, as demonstrated for examp[e, by a ratio of CFO pre-WC/Debt sustained
below 20%.
Key lndicators
Exhibit 2
KEYTXoTCATORS [11
PacltlCorp
12t91t2012 1Ag1tm19 1?,31tm14 12ts1tm15 12t!1tm16
CFO pre-WC + lnterest / lnterest 4.9x 5.1x 5.1x 5.4x 5.8x
CFO pro-WC / Debt 21.3o/o 22.9%21.2o/o 21.8Eo 23.3Yo
CFO pre-WC - Dividends / Debt 18.5%15,7o/o 1'|'.40/o 9.0%11.90h
Debt / Capitalization 34.2V"36.60lo 37.sVo 37.91"38.5olo
[1] All ratios are based on Adjusted' financial data and incorpordte Moody's Gtobal Standard Adjustments for Non-Financial Corporations.
Source: Moody's Financial Metricsil
This puuication does not announce a credit rating action. for any credit ratings referenced in this publication, please see the ratinSs tab on the issuer/entity page on
www.moodys.com for the most updated credit rating action information and rating history.
2 7 Aprllzo17 Paclflcorp; Largest Subsidiary of Berkshire Hathaway Energy
INFRASTRUCTURE AND PROJECT FINANCEMOODY'S INVESTORS SERVICE
Detailed Rating Considerations
GEOGRAPHICATTY DIVERSE UTItIry ASSETS
PacifiCorp conducts business through two utility divisions: Rocky Mountain Power (Utah,44o/o of PacifiCorp's 2016 retait electricity
sates; Wyomin g,17o/o of sates; ldaho, 7'/o) and Pacific Power (Oregon, 24o/o of retail sales; Washington, 7o/o; California, 1%). The
company also se[[s power in the wholesale market (11% of 2016 tota[ electricity sates).
The geographic diversity of PacifiCorp's six-state service territory is favorable, because it mitigates the economic and regulatory
imPacts in any one jurisdiction. We expect sales to remain ftat, with organic growth from economic expansion in most of its
jurisdictions (inctuding its two largest, Utah and Oregon) being offset by recession in the energy sector dependent areas (Wyoming, its
third [argest jurisd iction).
SHIFTING FROM COALTO RENEWABTES
PacifiCorp's generation portfolio consists of coat (55% net owned capacity), gas (25o/o), hydro (10%), and wlnd and other sources
(10%). The company has spent most of the past decade investing in retrofitting its coa[ f[eet to meet a series of stringent
environmental regutations. Over the next several years, PacifiCorp wit[ be increasing renewabte resources whi[e reducing its coal fleet,
driven by BHE's strategic priorities (see Climate Ptedge betow), customer preferences, and the improving economics of wind generation
from better technology and the extension of federal production tax credits.
ln 2015, BHE signed the American Business Act on Climate Pledge to add more than 1,000 megawatts (MW) of incrementa[ sotar and
wind capacity at PacifiCorp through long-term power purchase agreements. Since then, PacifiCorp has obtained sufficient additional
resources to bring its non-carbon generating capacity to satisfy about a fifth of its retai[ load.
PacifiCorp filed its biennial lntegrated Resource Plan in Aprit 2017 that set forth its energy resources for the next 20 years. Subject
to regulatory approva[s, the company has proposed a preferred portfolio that includes the repowering of 905 MW of existing wind
facilities and the addition of 1I00 MW of new wind capacity byyear-end 2021to meet the deadtine to futty utitize available production
tax credits. ln addition, the draft preferred portfotio assumes retirement of 667 MW of coal capacity at its Naughton 3 and Chotta 4
units by 2021, which would obviate installing costty pollution controlequipment.
INTEGRATING THE WESTERN POWER GRID: MORE RENEWABLES AND RELIABIUW, TOWER COSTS
PacifiCorp is advancing the development of a coordinated western power grid. lt is we[[ positioned to do so, as the owner of the
second-largest wind fleet among US utilities and the largest transmission system in the western US. lt witt be maintaining its
commanding position with its ptan to increase wind capacity and to continue its decade-tong series of Energy Cateway transmission
projects.
ln late 2014, PacifiCorp [aunched an energy imbalance market (EtV) with the California lndependent System Operator Corporation
(CAISO). EIM is an automated system that matches least-cost electricity suppty with demand every five minutes. This rea[-time
dispatching system replaced a less efficient hourly, manua[ process and integrated PacifiCorp's large, dlsperse Rocky Mountain and
Pacific Power networks with the California grid. Other western utilities are joining this grid, further diversifying availabte resources and
enhanclng retiabitity and access to lower cost and renewable power. During 2016, CAISO estimated that PacifiCorp derived about S46
mitlion of such benefits from ElM, including lower costs of suppty and environmental compliance. The poo[ing of existing resources with
other participating utilities could also reduce PaclfiCorp's need the invest in reserves and more infrastructure.
REASONABTY S UP PO RTIVE REG ULATORY ENVI RONM ENT
PacifiCorp's rating recognizes the rate-regutated nature of its electric utility operations which generate stable and predictable cash
ftows. PacifiCorp operates in regutatory jurisdictions that are reasonably supportive in terms of rate decisions and cost recovery.
The abitity to use a fonrvard test year in its rate requests hetps to limit regulatory tag in Utah, Oregon, Wyoming, and California. The
company benefits from energy cost adjustment mechanisms in a[[ its jurisdictions, but in most, some lag remains in recovering portions
of the energy costs. PacifiCorp's allowed ROEs (mostty in the mid to high 9% range) have tended to be lower than the industry average,
but rate retief has steadity improved its reported ROEs over the past five years to 10.2o/o in 2016.
3 7 Aptil2017 PaciflCorpr Largest Subsidiary of Berkshire Hathaway Energy
INFRASTRUCTURE AND PROJECT FINANCEMOODY'S INVESTORS SERVICE
We assume that PacifiCorp witl continue to get reasonable recovery of its costs as its generation mix shifts. For exampte, the
Washington commission approved acceterated depreciation on the company's Jim Bridger and Co[strip coal plants which wou[d avoid
stranded costs in retiring them as required by regional environmental legislation. Another issue is net metering reform, particularly in
Utah, where rooftop sotar customers have grown by twelve-fold to 18J 00 (almost 2olo of customers) over the last five years. PacifiCorp
is proposing to modify rates for net metered customers that reduce the credits they get for the power they provide to the grid whi[e
increasing their fixed service charges. PacifiCorp is preparing for a more interactive power grid and dectining toad by buitding advanced
metering infrastructure in Oregon and ldaho.
STABLE CREDIT METRICS
The company is increasing ils 2017 -19 capitat budget by S0.9 bitlion from the prior three-year ptan to add 1 gigawatts of wind
generation capacity, most of it to be spent on repowering existing wind turbines in 20'19-20. This [eve[ of capitaI investment is stightty
above S0.8 in annual depreciation and wi[[ moderately grow its rate base.
PacifiCorp's credit metrics are stable, and we expect they wi[[ remain consistent with those of the last severat years. ln 2016, cash from
operations before changes in working capitat (CFO pre-W/C)/Debtwas23o/o, Debt/Book Capitalization was 39% and CFO pre-W/C -
Dividends/Deblwasl2o/o. We expect the company to size debt issuances and dividends to maintain its current capital structure
BENEFITS FROM BERKSHIRE HATHAWAY AFF!IIATION
PacifiCorp benefits from its affitiation with BRK, which requires no regular dividends from PacifiCorp or BHE. From a credit perspective,
the company's abitity to retain its earnings as an entitythat is privately held, particutarty by a deep-pocketed sponsor like BRK, is an
advantage over most other investor owned utitities that are typicatty 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 S1.1 bittion from BHE to hetp 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) around its allowed levels of about 50% (regulations restrict dividends if this ratio
fa[[s below 44o/o). Furlhermore, BHE has ptaced PacifiCorp in a ringfencing structure that restricts dividends if PacifiCorp's ratings falt to
non-investment grade.
Liquidity Analysis
PacifiCorp has adequate near-term tiquidity, with the capacity to generate excess cash flow and sufficient bank [ines. Last three years'
reported cash flow from operations averaged at S1.6 bittion. Deducting the roughty S0.9 bittion of capitaI expenditures estimated for
2017-18 woutd result in excess cash flow of about S0.7 bittion annuatty before financing activities.
As of 31 December 2016, the company had S17 mitlion in cash and S588 mittion avaitabte under its two revolvers totaling S1.0 bittion,
of which 5600 mittion expires on 27 March 2018 and 5400 mitlion expires in 30 June 2019. PacifiCorp uses its credit facitities to
backstop its commerciaI paper program and to support its variab[e rate tax-exempt bonds. These credit agreements do not require
a MAC representation for borrowlngs, which we view positive[y. The sole financial covenant is a [imitation on debt to 657o of total
capitalization. As of 31 December 2016, PacifiCorp was in compliance with that covenant al50o/o as defined in the agreement.
PacifiCorp has approximatety S342 mi[[ion of variable rate tax-exempt bonds that it remarkets periodicatty. Material issues coming due
over the next 12 months are 586 mitlion of tax-exempt bonds that mature in January 2018. The company can repay these maturities
using its excess cash flow and has no foreseeable need to issue long-term debt this year. lt witt tikety dividend its remaining cash f[ow to
BHE,
Profile
PacifiCorp is a verticatty integrated etectric utility company serving 1.8 miltion retaiI e[ectric customers in six western states. PacifiCorp
is the largest subsidiary of Berkshire Hathaway Energy Company (BHE), comprising 34o/o ol BHE's 2016 operating income. BHE, in turn,
is a consolidated subsidiary of Berkshire Hathaway lnc.
I 7 Aprilzo17 Pacificorp: LarSest Subsidiary of Berkshire Hathaway Energy
MOODY'S INVESTORS SERVICE INFRASTRUCTURE AND PROJECT FINANCE
Rating Methodology and Scorecard Factors
Exhibit 3
Badno FactoE
PaciliCorp
Regulated Electric and Gas Utilities lndustry Grid [1][21 Curront
F\ 12/31tm16
Mea3ure Scoro
iloodys 12-18 lronth Forward Vlew
As ol Dato ol Publlcatlon [31
Meaaure Score
A A
A A
Fac'lor 1 : Regulatory Framewo* (25%)
a) Legislalive and Judicial Underpinnings of the Regulatory Framework A A
b) Consistsncy and Predictability ot Regulation A A
Factor 2 : Ablllty to Rscover Costs and Earn Returns (25%)
a) Timeliness of Recovery of Operating and Capital Costs A A A
b) Sufliciency of Rates and Returns Baa Baa Baa
Factor 3 : Dlvotrltlcatlon (10%)
a) Market Position A
b) Generation and Fuel Diversity Baa
Fac'tor 4 : Flnanclal Strongth (/ilt%)
a) CFO pre-WC + lnterest / lnterost (3 YearAvg)5.4x A 5.2x - 5.4x
b) CFO pre-Wo / Debt (3 Year Avg)22.1o/o A 23/o-nlo
c) CFO pre-Wc - Oividends / Debt (3 YearAvg)10.80/0 Baa 110/" - 1?/.
d) Dobt / Capitalization (3 Year Avg)37.90/"A 37oh-38Yo
Ratlng:
Grid-lndicated Rating Before Notching Adjustment A3
Holdco Structural Subordination Notching 0
a) lndicated Rating lrom Grid A3
b) Actual Rating Assigngd A3
[1] All ratios are based on hdjusted'financial data and incorporate Mmdy's Gtobat Standard Adjustments for Non-Financiat Corporations.
lzl rs ot 1213'tlz016
[3] This represents Moody's forward view; not the view of the issuer; and unless noted in the text, does not incorporate significant acquisitions and divestitures.
Sou rce : M oody's F i nancia I Metri 6n
A
Baa
A
Baa
A
A
Baa
A
A3
0 0
A3
A3
5 7 April 2017 PaclfiCorp: Lartest Subsidiary of Berkshire Hathaway Energy
MOODY'S INVESTORS SERVICE INFRASTRUCTL,,RE AND PRO'ECT FINANCE
Ratings
Exhibit 4
Outlook Stable
lssuer Rating A3
First Mortgage Bonds A1
Senior Secured A1
Sr Unsec Bank Credit Facility A3
CommerciaI Paper P-2
ULT PARENT: BERKSHIRE HATHAWAY INC.
lssuer Rating Aa2
Senior Unsecured AaZ
ST lssuer Rating P-l
PARENT: BERKSHIRE HATHAWAY ENERGY
COMPANY
Outlook Stable
Sr Unsec Bank Credit A3
CommerciaI Paper P-2
S o u rce : M ob@T I nve sto n5e rui ce
6 7 April 2017 PaclfiCorp: Largest Subsidiary of Berkshire Hathaway Energy
INFRASTRUCTURE AND PROJECT FINANCEMOODY'5 INVESTORS SERVICE
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REPORTNUMBER 1064498
Mooov's
INVESTORS SERVICE
7 7 AptilZOlT Pacificorp: Largest Subsidiary of Berkshire Hathaway Energy