20230530Affiliated Interest Report 2022.pdf

1407 W. North Temple, Suite 330
Salt Lake City, UT 84116
May 30, 2023
VIA ELECTRONIC FILING Jan Noriyuki
Commission Secretary
Idaho Public Utilities Commission 11331 W. Chinden Blvd. Building 8 Suite 201A Boise, ID 83714

RE: CASE NO. PAC-E-05-08 AFFILIATED INTEREST REPORT FOR CALENDAR YEAR 2022
Dear Ms. Noriyuki:
In accordance with Berkshire Hathaway Energy Holdings Company’s Transaction Commitment #8 approved in Case No. PAC-E-05-08, enclosed for electronic filing is PacifiCorp’s (d.b.a. Rocky Mountain Power) calendar year 2022 Affiliated Interest report.

By copy of this letter other parties are being provided notice of this filing. Informal inquiries regarding this filing, or requests for copies of the report, can be directed to Mark Alder at [phone].

Sincerely,

Joelle Steward Senior Vice President of Regulation and Community Solutions

Enclosures
cc w/o enclosure: Service List in Case No. PAC-E-05-08

RECEIVED
Tuesday, May 30, 2023 11:46:33 AM
IDAHO PUBLIC
UTILITIES COMMISSION
I hereby certify that on May 30, 2023, I caused to be served via E-mail, a correct copy of PacifiCorp’s cover letter accompanying the Compliance Filing, Affiliated Interest Report for Calendar Year 2022 (Commitment #8) in Case No. PAC-E-05-08.
EVP, General Counsel & Corporate Sec
Berkshire Hathaway Energy 1111 S. 103rd Street
Omaha, NE 68124
Assistant General Counsel
J.R. Simplot Company P.O. Box 27
Boise, ID 83702
Racine, Olson, Nye, Budge & Bailey, Chartered
201 E. Center P.O. Box 1391
Pocatello, ID 83204-1391
Monsanto Company
Highway 34 North P.O. Box 816
Soda Springs, ID 83726
Gregory Said
Idaho Power Company P.O. Box 70
Boise, ID 83707 [e-mail]; [e-mail]
Director, Energy Natural Resources
J.R. Simplot Company P.O. Box 27
Boise, ID 83702 [e-mail]
Attorney at Law 2019 N. 17th Street
Boise, ID 83702 [e-mail]
Brubaker & Associates 17244 W. Cordova Court
Surprise, AZ 85387 [e-mail]
8 E. Broadway, Suite 510 Salt Lake City, UT 84111
[e-mail]
Accounting Supervisor Idaho Public Utilities Commission
472 W. Washington P.O. Box 83720 Boise, ID 83720-0074
Racine, Olson, Nye, Budge & Bailey, Chartered
201 E. Center P.O. Box 1391 Pocatello, ID 83204-1391
29814 Lake Road
Bay Village, OH 44140 [e-mail]
Carrie Meyer Adviser, Regulatory Operations

PacifiCorp

Affiliated Interest Report

for the year ended December 31, 2022

Table of Contents

I. Organization
A. Officers and Directors
1. PacifiCorp Board of Directors and Committees of the Board of Directors
2. PacifiCorp Executive Officers
3. PacifiCorp Executive Officers and Directors with Affiliated Positions
B. Changes in Ownership
C. Affiliate Descriptions
D. Financial Statements
II. Transactions
III. Loans
IV. Debt Guarantees
V. Other Transactions
VI. Employee Transfers
VII. Cost Allocations
Intercompany Administrative Services Agreement
Intercompany Mutual Assistance Agreement

Appendix A – Oregon Public Utility Commission orders approving transactions with affiliates

I. Organization

PacifiCorp is a United States regulated electric utility company headquartered in Oregon that serves approximately
2.0 million retail electric customers in portions of Utah, Oregon, Wyoming, Washington, Idaho and California.
PacifiCorp is principally engaged in the business of generating, transmitting, distributing and selling electricity.
PacifiCorp's combined service territory covers approximately 141,500 square miles and includes diverse regional
economies across six states. No single segment of the economy dominates the combined service territory, which helps
mitigate PacifiCorp's exposure to economic fluctuations. In the eastern portion of the service territory, consisting of
Utah, Wyoming and southeastern Idaho, the principal industries are manufacturing, mining or extraction of natural
resources, agriculture, technology, recreation and government. In the western portion of the service territory,
consisting of Oregon, southern Washington and northern California, the principal industries are agriculture,
manufacturing, forest products, food processing, technology, government and primary metals. In addition to retail
sales, PacifiCorp buys and sells electricity on the wholesale market with other utilities, energy marketing companies,
financial institutions and other market participants to balance and optimize the economic benefits of electricity
generation, retail customer loads and existing wholesale transactions. Certain PacifiCorp subsidiaries support its
electric utility operations by providing coal mining services.

PacifiCorp was incorporated under the laws of the state of Oregon in 1989 and its principal executive offices are
located at 825 N.E. Multnomah Street, Suite 1900, Portland, Oregon 97232, its telephone number is [phone]
and its internet address is www.pacificorp.com. PacifiCorp delivers electricity to customers in Utah, Wyoming and
Idaho under the trade name Rocky Mountain Power and to customers in Oregon, Washington and California under
the trade name Pacific Power.

PacifiCorp is an indirect wholly owned subsidiary of Berkshire Hathaway Energy Company ("BHE"), a holding
company that owns a highly diversified portfolio of locally managed and operated businesses principally engaged in
the energy industry and is a consolidated subsidiary of Berkshire Hathaway Inc. ("Berkshire Hathaway"). All shares
of PacifiCorp's common stock are indirectly owned by BHE. PacifiCorp also has shares of preferred stock outstanding
that are subject to voting rights in certain limited circumstances.

The following pages provide organization charts of PacifiCorp's and BHE's subsidiaries. See section
I.C. Affiliate Descriptions for discussion of affiliates with which PacifiCorp did business during the year ended
December 31, 2022, including Berkshire Hathaway affiliates.

1

Subsidiaries of PacifiCorp as of December 31, 2022

Name of Subsidiary Approximate Percentage of
Voting Securities Owned
State of Jurisdiction of
Incorporation or Organization
Energy West Mining Company (a) 100% Utah
Pacific Minerals, Inc. (b) 100% Wyoming
- Bridger Coal Company, a joint venture (c) 66.67% Wyoming
Trapper Mining Inc. (d) 29.14% Delaware

(a) Energy West Mining Company ceased mining operations in 2015.
(b) Pacific Minerals, Inc. is a wholly owned subsidiary of PacifiCorp that holds a 66.67% ownership interest in Bridger Coal Company.
(c) Bridger Coal Company is a coal mining joint venture with Idaho Energy Resources Company, a subsidiary of Idaho Power Company,
and is jointly controlled by Pacific Minerals, Inc. and Idaho Energy Resources Company.
(d) PacifiCorp is a minority owner in Trapper Mining Inc., a cooperative. The members are Salt River Project Agricultural Improvement
and Power District (43.72%), PacifiCorp (29.14%) and Platte River Power Authority (27.14%).

2

Berkshire Hathaway Energy Company*
Organization Chart
As of December 31, 2022

* This chart does not include all subsidiaries of PacifiCorp or of its affiliates. For a list of certain subsidiaries of BHE,
refer to Exhibit 21.1 included in BHE's Form 10-K for the year ended December 31, 2022 (File No. 001-14881) at
www.sec.gov.
3

I. A. Officers and Directors

Information regarding directors and officers common to the regulated utility and affiliated interest are
described in these categories:
1. PacifiCorp board of directors and committees of the board of directors during the year ended
December 31, 2022
2. PacifiCorp executive officers during the year ended December 31, 2022
3. PacifiCorp executive officers and directors with affiliated positions as of December 31, 2022

The positions listed for the directors and executive officers in each of these sections are those positions that were held
as of or during the year ended December 31, 2022, as indicated. Changes that occurred subsequent to
December 31, 2022 (if any) are annotated.

4

1. PacifiCorp Board of Directors and Committees of the Board of Directors during the year ended
December 31, 2022

Director Address From To
Director at
12/31/2022
Elected
during the
year ended
12/31/2022
Resigned
during the
year ended
12/31/2022

William J. Fehrman 666 Grand Avenue
27th Floor
Des Moines, Iowa 50309
1/10/2018 4/13/2022 No No Yes

Scott W. Thon 666 Grand Avenue
27th Floor
Des Moines, Iowa 50309
4/13/2022 Yes Yes No

Stefan A. Bird 825 NE Multnomah Street
Suite 2000
Portland, Oregon 97232
3/10/2015 Yes No No

Gary W. Hoogeveen 1407 West North Temple
Suite 310
Salt Lake City, Utah 84116
11/19/2018 Yes No No

ikki L. Kobliha 825 NE Multnomah Street
Suite 1900
Portland, Oregon 97232
2/1/2017 Yes No No

Calvin D. Haack 666 Grand Avenue
27th Floor
Des Moines, Iowa 50309
5/29/2020 Yes No No

atalie L. Hocken 825 NE Multnomah Street
Suite 2000
Portland, Oregon 97232
8/30/2007 Yes No No

Committees of the Board of Directors: The Compensation Committee is the only PacifiCorp board committee.
PacifiCorp's Chair of the Board of Directors and Chief Executive Officer is the sole member of the Compensation
Committee. All other board committees are at the Berkshire Hathaway Energy Company level.

5

2. PacifiCorp Executive Officers during the year ended December 31, 2022

Title Officer Address From To
Officer at
12/31/2022
Elected
during the
year ended
12/31/2022
Resigned
during the
year ended
12/31/2022

Chair of the Board
of Directors and
Chief Executive
Office
William J. Fehrman 666 Grand Avenue
27th Floor
Des Moines, Iowa 50309
1/10/2018 4/13/2022 No No Yes

Chair of the Board
of Directors and
Chief Executive
Office
Scott W. Thon 666 Grand Avenue
27th Floor
Des Moines, Iowa 50309
4/13/2022 Yes Yes No

President and Chief
Executive Officer,
Pacific Powe
Stefan A. Bird 825 NE Multnomah Street
Suite 2000
Portland, Oregon 97232
3/10/2015 Yes No No

President and Chief
Executive Officer,
Rocky Mountain
Powe
Gary W. Hoogeveen 1407 West North Temple
Suite 310
Salt Lake City, Utah
84116
6/1/2018
and
11/28/2018
Yes No No

Vice President,
Chief Financial
Officer and
Treasure
Nikki L. Kobliha 825 NE Multnomah Street
Suite 1900
Portland, Oregon 97232
8/13/2015 Yes No No

6

3. PacifiCorp Executive Officers and Directors with Affiliated Positions as of December 31, 2022

Thon, Scott W.
Business Entity Title
AltaLink Mana ement Ltd. Directo
Berkshire Hathawa Ener Canada Foundation Chai
Berkshire Hathawa Ener Canada Foundation Directo
Berkshire Hathawa Ener Compan President Operations (a)
BHE Canada Holdin s Corporation Directo
BHE Canada Limited Directo
BHE Canada Mana ement Ltd. Directo
BHE Canada Power Marketin G.P. Inc. Directo
BHE Canada Rattlesnake G.P. Inc. Directo
BHE U.S. Transmission, LLC Mana er (1)
MATL Canada G.P. Inc. Directo
Montana Alberta Tie LP Inc. Directo
Montana Alberta Tie US Holdin s GP Inc. Directo
NGC Acquisition, LLC Presiden
orthern Natural Gas Compan Chai
orthern Natural Gas Compan Directo
orthern Power rid Holdin s Compan Directo
V Ener , Inc. Directo
PPW Holdin s LLC Presiden
TransCan on, LLC Mana e (1)

(a) Effective May 19, 2023, Scott Thon’s title changed to President & Chief Executive Officer.

Bird, Stefan A.
Business Entity Title
BHE Turbomachiner , LLC Chief Executive Office
BHE Turbomachiner , LLC Mana er (1)
PacifiCorp Foundation Chai

Hoogeveen, Gary W.
Business Entity Title
Ener West Minin Compan Directo
Ener West Minin Compan Presiden
Pacific Minerals, Inc. Directo
Pacific Minerals, Inc. Presiden
PacifiCorp Foundation Directo
PacifiCorp Foundation President

Kobliha, Nikki L.
Business Entity Title
Pacific Minerals, Inc. Treasure
PacifiCorp Foundation Treasure
PacifiCorp Foundation Vice Presiden

Haack, Calvin D.
Business Entity Title
Alaska Gas Pipeline Compan , LLC Vice President & Treasure
Alaska Gas Transmission Compan , LLC Mana er (1)
Alaska Gas Transmission Compan , LLC Vice President & Treasure
Alaska Stora e Holdin Compan , LLC Vice President & Treasure
AltaLink Mana ement Ltd. Directo
7

Haack, Calvin D. (continued) Title
Berkshire Hathawa Ener Canada Foundation Directo
Berkshire Hathawa Ener Canada Foundation Membe
Berkshire Hathawa Ener Compan Senior Vice President & Chief Financial Office
Berkshire Hathawa Ener Foundation Directo
Berkshire Hathawa Ener Foundation Treasure
BHE America Transco, LLC Vice President & Treasure
BHE B Inc. Senior Vice President & Chief Financial Office
BHE B Tax Equit Holdin s LLC Mana er (1)
BHE B Tax Equit Holdin s LLC Senior Vice President & Chief Financial Office
BHE Canada Holdin s Corporation Directo
BHE Canada, LLC Mana er (1)
BHE Canada, LLC Vice President & Treasure
BHE Compression Services, LLC Mana er (1)
BHE Compression Services, LLC Treasure
BHE CS Holdin s, LLC Mana er (1)
BHE CS Holdin s, LLC Treasure
BHE Glacier Wind 1, LLC Senior Vice President & Chief Financial Office
BHE Glacier Wind 2, LLC Mana er (1)
BHE Glacier Wind 2, LLC Senior Vice President & Chief Financial Office
BHE GT&S, LLC Mana er (1)
BHE GT&S, LLC Senior Vice President & Chief Financial Office
BHE Infrastructure Group, LLC Mana er (1)
BHE Infrastructure Group, LLC Senior Vice President & Chief Financial Office
BHE Infrastructure Services, LLC Mana er (1)
BHE Infrastructure Services, LLC Senior Vice President & Chief Financial Office
BHE Investment Group LLC Mana er (1)
BHE Investment Group LLC Senior Vice President & Chief Financial Office
BHE Midcontinent Transmission Holdin s, LLC Vice President & Treasure
BHE Montana, LLC Mana er (1)
BHE Pipeline Group, LLC Mana er (1)
BHE Pipeline Group, LLC Senior Vice President & Chief Financial Office
BHE Power Watch, LLC Mana er (1)
BHE Power Watch, LLC Senior Vice President & Chief Financial Office
BHE Rim Rock Wind, LLC Mana e (1)
BHE Rim Rock Wind, LLC Senior Vice President & Chief Financial Office
BHE Southwest Transmission Holdin s, LLC Vice President & Treasure
BHE Texas Transco, LLC Vice President & Treasure
BHE Turbomachiner , LLC Mana er (1)
BHE U.K. Electric, Inc. Directo
BHE U.K. Electric, Inc. Vice President & Treasure
BHE U.K. Inc. Directo
BHE U.K. Inc. Vice President & Treasure
BHE U.K. Power, Inc. Directo
BHE U.K. Power, Inc. Vice President & Treasure
BHE U.S. Transmission, LLC Mana er (1)
BHE Wind Watch, LLC Mana er (1)
BHE Wind Watch, LLC Senior Vice President & Chief Financial Office
BHEM Balancin Authorit Services, LLC Mana er (1)
BHEM Balancin Authorit Services, LLC Senior Vice President & Chief Financial Office
CalEner Compan , Inc. Directo
CalEner Compan , Inc. Vice President & Treasure
CalEner Pacific Holdin s Corp. Directo
CalEner Pacific Holdin s Corp. Vice President & Treasure
California Utilit HoldCo, LLC Mana er (1)
California Utilit HoldCo, LLC Vice President & Treasure
8

Haack, Calvin D. (continued) Title
Carolina Gas Services, Inc. Assistant Treasure
Carolina Gas Transmission, LLC Assistant Treasure
CE International Investments, Inc. Directo
CE International Investments, Inc. Vice President & Treasure
Cook Inlet Natural Gas Stora e Alaska, LLC Vice President & Treasure
Cove Point GP Holdin Compan , LLC Assistant Treasure
Cove Point LNG, LP Assistant Treasure
Dakota Dunes Development Compan Directo
Dakota Dunes Development Compan Vice President & Treasure
DCCO Inc. Directo
DCCO Inc. Vice President & Treasure
Eastern Ener Field Services Inc. Assistant Treasure
Eastern Ener Gas Holdin s, LLC Assistant Treasure
Eastern Ener Gas Holdin s, LLC Mana er (1)
Eastern Gas Transmission and Stora e, Inc. Assistant Treasure
Eastern Gatherin and Processin , Inc. Assistant Treasure
Eastern MLP Holdin Compan II, LLC Assistant Secretar
Eastern MLP Holdin Compan II, LLC Assistant Treasure
Farmin ton Properties, Inc. Assistant Treasure
IES Holdin II, LLC Vice President & Treasure
Iroquois GP Holdin Compan , LLC Assistant Treasure
Iroquois, Inc. Assistant Treasure
JAX LNG, LLC Assistant Treasure
Kanstar Transmission, LLC Vice President & Treasure
Kern River Gas Transmission Compan Vice President & Treasure
KR Holdin , LLC Mana er (1)
M & M Ranch Acquisition Compan , LLC Mana er (1)
M & M Ranch Acquisition Compan , LLC Vice President & Treasure
M & M Ranch Holdin Compan , LLC Mana er (1)
M & M Ranch Holdin Compan , LLC Vice President & Treasure
Ma ma Netherlands B.V. Mana in Directo
Ma ma Netherlands B.V. Vice President & Treasure
MEHC Investment, Inc. Directo
MES Holdin , LLC Mana er (1)
MES Holdin , LLC Vice President & Treasure
MHC Inc. Directo
MHC Inc. Vice President & Treasure
MHC Investment Compan Directo
MHC Investment Compan Vice President & Treasure
MidAmerican Central California Transco, LLC Vice President & Treasure
MidAmerican Ener Machinin Services LLC Mana er (1)
MidAmerican Ener Machinin Services LLC Vice President & Treasure
MidAmerican Fundin , LLC Mana er (1)
MidAmerican Fundin , LLC Vice President & Treasure
Midwest Capital Group Private Equit Holdin s, LLC Mana er (1)
Midwest Capital Group Private Equit Holdin s, LLC Senior Vice President & Chief Financial Office
Midwest Capital Group, Inc. Directo
Midwest Capital Group, Inc. Vice President & Treasure
Midwest Power Midcontinent Transmission Development, LL Mana er (1)
Midwest Power Midcontinent Transmission Development, LL Vice President & Treasure
Midwest Power Transmission Arkansas, LLC Mana er (1)
Midwest Power Transmission Arkansas, LLC Vice President & Treasure
Midwest Power Transmission Iowa, LLC Mana er (1)
Midwest Power Transmission Iowa, LLC Vice President & Treasure
Midwest Power Transmission Kansas, LLC Mana er (1)
9

Haack, Calvin D. (continued) Title
Midwest Power Transmission Kansas, LLC Vice President & Treasure
Midwest Power Transmission Oklahoma, LLC Mana er (1)
Midwest Power Transmission Oklahoma, LLC Vice President & Treasure
Midwest Power Transmission Texas, LLC Mana er (1)
Midwest Power Transmission Texas, LLC Vice President & Treasure
Modular LNG Holdin s, Inc. Assistant Treasure
Montana Alberta Tie LP Inc. Directo
Montana Alberta Tie US Holdin s GP Inc. Directo
MPT Heartland Development, LLC Mana er (1)
MPT Heartland Development, LLC Vice President & Treasure
MTL Can on Holdin s, LLC Vice President & Treasure
E Hub Partners, LLC Assistant Treasure
iCHe Stora e Solutions, LLC Assistant Treasure
NGC Acquisition, LLC Mana er (1)
orthern Natural Gas Compan Directo
orthern Power rid Holdin s Compan Directo
VE Holdin s, LLC Mana er (1)
VE Holdin s, LLC Vice President & Treasure
Pivotal JAX LNG, LLC Assistant Treasure
Pivotal LNG, LLC Assistant Treasure
PPW Holdin s LLC Mana er (1)
PPW Holdin s LLC Vice President & Treasure
Rev LNG SSL BC LLC Assistant Treasure
Salton Sea Ro alt LLC Vice President & Treasure
Tio a Properties, LLC Assistant Treasure
Ton onan Power Investment, Inc. Vice President & Treasure
Visa as Geothermal Power Compan Vice President & Treasure
Western Capital Group Private Equit Holdin s, LLC Mana er (1)

Hocken, Natalie L.
Business Entity Title
AltaLink Mana ement Ltd. Directo
Berkshire Hathawa Ener Canada Foundation Membe
Berkshire Hathaway Energy Company Senior Vice President, General Counsel &
Corporate Secretar
Berkshire Hathawa Ener Foundation Directo
BHE America Transco, LLC Mana e (1)
BHE America Transco, LLC Presiden
BHE B Inc. Senior Vice President & General Counsel
BHE Canada Holdin s Corporation Directo
BHE Canada Holdin s Corporation Executive Vice President & Secretar
BHE Canada, LLC Executive Vice President & General Counsel
BHE Canada, LLC Mana er (1)
BHE Compression Services, LLC Mana er (1)
BHE CS Holdin s, LLC Mana er (1)
BHE Glacier Wind 1, LLC Senior Vice President & General Counsel
BHE Glacier Wind 2, LLC Mana er (1)
BHE Glacier Wind 2, LLC Senior Vice President & General Counsel
BHE GT&S, LLC Mana er (1)
BHE GT&S, LLC Senior Vice President & General Counsel
BHE Infrastructure Group, LLC Mana er (1)
BHE Infrastructure Group, LLC Senior Vice President & General Counsel
BHE Infrastructure Services, LLC Mana er (1)
BHE Infrastructure Services, LLC Senior Vice Presiden
10

Hocken, Natalie L. (continued)
BHE Investment Group LLC Mana er (1)
BHE Investment Group LLC Senior Vice Presiden
BHE Midcontinent Transmission Holdin s, LLC Mana er (1)
BHE Midcontinent Transmission Holdin s, LLC Presiden
BHE Montana, LLC Mana er (1)
BHE Montana, LLC Senior Vice Presiden
BHE Pipeline Group, LLC Mana er (1)
BHE Pipeline Group, LLC Senior Vice President & General Counsel
BHE Power Watch, LLC Mana er (1)
BHE Power Watch, LLC Senior Vice President & General Counsel
BHE Rim Rock Wind, LLC Mana er (1)
BHE Rim Rock Wind, LLC Senior Vice President & General Counsel
BHE Southwest Transmission Holdin s, LLC Mana er (1)
BHE Southwest Transmission Holdin s, LLC Presiden
BHE Texas Transco, LLC Mana er (1)
BHE Turbomachiner , LLC Mana er (1)
BHE Turbomachinery, LLC Senior Vice President, General Counsel & Assistant
Secretar
BHE U.K. Electric, Inc. Directo
BHE U.K. Electric, Inc. Presiden
BHE U.K. Inc. Directo
BHE U.K. Power, Inc. Directo
BHE U.K. Power, Inc. Presiden
BHE U.S. Transmission, LLC Mana er (1)
BHE Wind Watch, LLC Mana er (1)
BHE Wind Watch, LLC Senior Vice President & General Counsel
BHEM Balancin Authorit Services, LLC Mana er (1)
BHEM Balancin Authorit Services, LLC Senior Vice President & General Counsel
CalEner Compan , Inc. Senior Vice President & General Counsel
California Utilit HoldCo, LLC Mana er (1)
California Utilit HoldCo, LLC Presiden
Eastern Ener Gas Holdin s, LLC Mana er (1)
HomeServices of America, Inc. Directo
Kanstar Transmission, LLC Presiden
Kern River Gas Transmission Compan Directo
KR Holdin , LLC Mana er (1)
KR Holdin , LLC Vice President & Secretar
M & M Ranch Acquisition Compan , LLC Mana er (1)
M & M Ranch Acquisition Compan , LLC Presiden
M & M Ranch Holdin Compan , LLC Mana er (1)
M & M Ranch Holdin Compan , LLC Presiden
MEHC Investment, Inc. Directo
MEHC Investment, Inc. Senior Vice Presiden
MHC Inc. Directo
MHC Inc. Senior Vice President, General Counsel Assistant Secretar
MHC Investment Compan Directo
MidAmerican Central California Transco, LLC Presiden
MidAmerican Ener Compan Vice Presiden
MidAmerican Fundin , LLC Mana er (1)
Midwest Capital Group Private Equit Holdin s, LLC Mana er (1)
Midwest Capital Group Private Equit Holdin s, LLC Senior Vice President & General Counsel
Midwest Power Midcontinent Transmission Development, LL Mana er (1)
Midwest Power Midcontinent Transmission Development, LL Presiden
Midwest Power Transmission Arkansas, LLC Presiden
11

Hocken, Natalie L. (continued)
Midwest Power Transmission Iowa, LLC Mana er (1)
Midwest Power Transmission Iowa, LLC Presiden
Midwest Power Transmission Kansas, LLC Mana er (1)
Midwest Power Transmission Kansas, LLC Presiden
Midwest Power Transmission Oklahoma, LLC Mana er (1)
Midwest Power Transmission Oklahoma, LLC Presiden
Midwest Power Transmission Texas, LLC Mana er (1)
Midwest Power Transmission Texas, LLC Presiden
Montana Alberta Tie LP Inc. Directo
Montana Alberta Tie US Holdin s GP Inc. Directo
MPT Heartland Development, LLC Mana er (1)
MPT Heartland Development, LLC Presiden
MTL Can on Holdin s, LLC Mana er (1)
MTL Can on Holdin s, LLC Presiden
NGC Acquisition, LLC Mana er (1)
orthern Natural Gas Compan Directo
VE Holdin s, LLC Mana er (1)
VE Insurance Compan , Inc. Directo
VE Insurance Compan , Inc. Presiden
PPW Holdin s LLC Mana er (1)
Western Capital Group Private Equit Holdin s, LLC Mana er (1)
Western Capital Group Private Equit Holdin s, LLC Senior Vice President & General Counsel

(1) For LLCs, a manager is the equivalent of a director.

12

I. B. Changes in Ownership

Changes in Successive Ownership Between the Regulated Utility and Affiliated Interest for the year ended
December 31, 2022

Refer to Exhibit 21 of the Berkshire Hathaway Inc. ("Berkshire Hathaway") Form 10-K (File No. 001-14905) for a
list of certain subsidiaries of Berkshire Hathaway Energy Company's parent company, Berkshire Hathaway, as of
December 31, 2022. Refer to Exhibit 21.1 of the Berkshire Hathaway Energy Company ("BHE") Form 10-K
(File No. 001-14881) for a list of certain subsidiaries of BHE as of December 31, 2022.

13

I. C. Affiliate Descriptions

A narrative description of each affiliated entity with which the regulated utility does business. State the factor(s)
giving rise to the affiliation.

Affiliated interests of PacifiCorp are defined by Oregon Revised Statutes 757.015, Revised Code of Washington
80.16.010 and California Public Utilities Commission Decision 97-12-088, as amended by Decision 98-08-035, as
having two or more officers or directors in common with PacifiCorp, or by meeting the ownership requirements of
five percent direct or indirect ownership.

In the ordinary course of business, PacifiCorp engaged in various transactions with several of its affiliated companies
during the year ended December 31, 2022. Services provided by PacifiCorp and charged to affiliates related primarily
to administrative services provided under the Intercompany Administrative Services Agreement ("IASA") among
Berkshire Hathaway Energy Company ("BHE") and its affiliates, as well as wholesale energy supply and marketing
activities, information technology and administrative support services. Services provided by affiliates and charged to
PacifiCorp related primarily to coal mining, the transportation of natural gas and coal, wholesale energy purchases
and transmission of electricity, banking and lending services, materials and supplies, water supply, travel services,
employee relocation services, administrative services provided under the IASA and mutual assistance provided under
the Intercompany Mutual Assistance Agreement ("IMAA") among BHE and its affiliates. Refer to section III. Loans
for information regarding the umbrella loan agreement between PacifiCorp and Pacific Minerals, Inc. Throughout this
report, the term "services" includes labor, overheads and related employee expenses.

Although PacifiCorp provided retail electricity services to certain affiliates within its service territory, such
transactions are excluded from this report because they are billed at tariff rates. Due to the volume and breadth of the
Berkshire Hathaway Inc. ("Berkshire Hathaway") family of companies, it is possible that employees of PacifiCorp
have made purchases from certain Berkshire Hathaway affiliates not listed here, and they have been reimbursed by
PacifiCorp for those purchases as a valid business expense. PacifiCorp does not believe those transactions would be
material individually or in aggregate.

The narrative descriptions below are as of December 31, 2022 and do not contemplate changes subsequent to that date.

American Express Travel Related Services Company, Inc. ("American Express Travel") – At December 31,
2022, Berkshire Hathaway held a 20.29% ownership interest in American Express Company, which wholly owns
American Express Travel. American Express Company is a global services company whose principal products and
services are charge and credit card products and travel-related services to consumers and businesses around the world.
American Express Travel provided PacifiCorp travel arrangement services.

Anadarko Land Corporation ("Anadarko") – a wholly owned subsidiary of Occidental Petroleum Corporation
("Occidental"), in which Berkshire Hathaway held a 21.33% ownership interest at December 31, 2022. During the
first quarter of 2022, Berkshire Hathaway’s ownership interest in Occidental increased to over 5% of Occidental’s
outstanding common shares. Accordingly, this report reflects the transactions between PacifiCorp and Anadarko that
occurred between March 4, 2022 and December 31, 2022. Occidental is an international oil and gas exploration and
production company. PacifiCorp pays rent to Anadarko for a monitoring well.

Apple Inc. ("Apple") – At December 31, 2022, Berkshire Hathaway held a 5.75% ownership interest in Apple Inc.
Apple designs, manufactures and markets smartphones, personal computers, tablets, wearables and accessories, and
sells a variety of related services. In addition to its high-tech related activities, Apple owns several renewable electric
generation facilities primarily for Apple's use; however, Apple has received permission to sell its surplus electricity
into the marketplace at wholesale prices through spot transactions. PacifiCorp purchased wholesale energy from
Apple.

14

Bank of America Corporation ("B of A") – At December 31, 2022, Berkshire Hathaway held a 12.85% ownership
interest in Bank of America. B of A is a financial institution serving individual consumers, small- and middle-market
businesses, institutional investors, large corporations and governments with a full range of banking, investing, asset
management and other financial and risk management products and services. B of A provided underwriting and
lending services to PacifiCorp.

The Bank of New York Mellon Corporation ("BNY Mellon") – On December 31, 2022, Berkshire Hathaway’s
ownership interest in BNY Mellon decreased to less than five percent of BNY Mellon’s outstanding stock. Prior to
that date, Berkshire Hathaway held a 7.73% ownership interest in BNY Mellon. BNY Mellon engages in trust and
custody activities, investment management services, banking services and various securities-related activities. BNY
Mellon provided trustee, custodial and lending services to PacifiCorp.

BNSF Railway Company ("BNSF") – an indirect wholly owned subsidiary of Berkshire Hathaway. BNSF operates
one of the largest railroad networks in North America. PacifiCorp has long-term coal transportation contracts with
BNSF, as well as right-of-way agreements.

The Coca-Cola Company ("Coca-Cola") – At December 31, 2022, Berkshire Hathaway held a 9.25% ownership
interest in Coca-Cola. Coca-Cola is a beverage company that owns, licenses and markets sparkling soft drinks, water,
enhanced water, sports drinks, juice, dairy and plant-based beverages, tea, coffee and energy drinks. Coca-Cola
provided beverage machine services to PacifiCorp.

Environment One Corporation ("Environment One") – an operating company of Precision Castparts Corp., which
is a wholly owned subsidiary of Berkshire Hathaway. Environment One is a manufacturer and provider of products
and services for sewer systems and instruments used by electric utilities to protect and optimize the performance of
assets. Environment One provided PacifiCorp with certain mechanical parts, supplies, and services used by
PacifiCorp's large thermal generation plants, including vacuum pumps, cloud chamber assemblies and collector
analysis, cleaning and repair.

FlightSafety International Inc. ("FlightSafety") – a wholly owned subsidiary of Berkshire Hathaway. FlightSafety
provided aviation training to PacifiCorp.

Marmon Utility LLC – a wholly owned subsidiary of Marmon Holdings, Inc. ("Marmon"), in which Berkshire
Hathaway held a 99.75% ownership interest at December 31, 2022. Marmon is an international association
of numerous manufacturing and service businesses in energy-related and other markets. Marmon subsidiary Marmon
Utility LLC provided materials and supplies to PacifiCorp in the normal course of business.

Moody's Investors Service ("Moody's") – At December 31, 2022, Berkshire Hathaway held a 13.47% ownership
interest in Moody's Corporation, which wholly owns Moody's. Moody's provided PacifiCorp with credit rating
services.

Mouser Electronics, Inc. ("Mouser") – a wholly owned subsidiary of TTI, Inc., which is a wholly owned subsidiary
of Berkshire Hathaway. Mouser is a globally authorized distributor of semiconductors and electronic components.
Mouser provided equipment to PacifiCorp.

NetJets Inc. ("NetJets") – a wholly owned subsidiary of Berkshire Hathaway. NetJets provided travel services to
PacifiCorp.

U.S. Bancorp – During the fourth quarter of 2022, Berkshire Hathaway's ownership interest in U.S. Bancorp
decreased to less than five percent of U.S. Bancorp's outstanding common shares. Accordingly, this report reflects the
transactions between PacifiCorp and U.S Bancorp that occurred between January 1, 2022 and October 31, 2022. Prior
to October 31, 2022, Berkshire Hathaway held a 6.42% ownership interest in U.S. Bancorp. U.S. Bancorp is a financial
services company providing lending and depository services, credit card, merchant, and ATM processing, mortgage
banking, cash management, capital markets, insurance, trust and investment management, brokerage and leasing
activities. U.S. Bancorp provided banking and lending services to PacifiCorp.

15

WGR Operating, LP ("WGR") – WGR is a wholly owned subsidiary of Western Midstream Partners, LP, whose
majority interest is held by Occidental, in which Berkshire Hathaway held a 21.33% ownership interest at December
31, 2022. WGR is a midstream energy company in the business of gathering, compressing, treating, processing, and
transporting natural gas; gathering, stabilizing, and transporting condensate, natural gas liquids, and crude oil; and
gathering and disposing of produced water. WGR and PacifiCorp entered into encroachment agreements requiring
cathodic protection and alternating current mitigation.

Berkshire Hathaway Energy Company – a consolidated subsidiary of Berkshire Hathaway. As of January 31, 2023,
Berkshire Hathaway and family members and related or affiliated entities of the late Walter Scott, Jr., a former member
of BHE's Board of Directors, owned 92% and 8%, respectively of BHE's voting common stock. BHE and its
subsidiaries provided administrative services to PacifiCorp under the IASA. PacifiCorp also provided administrative
services to BHE and its subsidiaries under the IASA. Refer to section VII. Cost Allocations for further discussion.

BHE AltaLink Ltd. ("AltaLink") – an indirect wholly owned subsidiary of BHE Canada, LLC and the indirect
parent company of AltaLink, L.P., a regulated electric transmission-only company headquartered in Alberta, Canada.
PacifiCorp provided administrative services to AltaLink under the IASA.

BHE Renewables, LLC ("BHE Renewables") – a wholly owned subsidiary of BHE. BHE Renewables was
developed to oversee unregulated solar, wind, hydro and geothermal projects. PacifiCorp provided administrative
services to BHE Renewables under the IASA.

BHE U.S. Transmission, LLC ("BTL") – a wholly owned subsidiary of BHE. BTL is engaged in various joint
ventures to develop, own and operate transmission assets and is pursuing additional investment opportunities in the
United States. PacifiCorp provided administrative services to BTL under the IASA.

Electric Transmission Texas, LLC ("ETT") – a joint venture in which a wholly owned subsidiary of BTL holds a
50% ownership interest. ETT acquires, constructs, owns and operates electric transmission facilities within the Electric
Reliability Council of Texas. PacifiCorp provided administrative services to ETT under the IASA.

MATL LLP ("MATL") – an indirect wholly owned subsidiary of BTL. MATL operates a merchant transmission
facility extending from Lethbridge, Alberta, Canada to Great Falls, Montana. PacifiCorp provided administrative
services to MATL under the IASA.

MTL Canyon Holdings, LLC ("MTL") – a wholly owned subsidiary of BTL. MTL owns a 50% interest in
TransCanyon, LLC, an independent developer of electric transmission infrastructure for the western United States.
PacifiCorp provided services to MTL under the IASA.

CalEnergy Philippines – a group of wholly owned and majority-owned subsidiaries of BHE located in the
Philippines. The primary operating asset within this group is a 128-megawatt combined hydro and irrigation facility
operated and maintained by CE Casecnan Water, and Energy Company, Inc. PacifiCorp provided administrative
services to CalEnergy Philippines under the IASA.

HomeServices of America, Inc. ("HomeServices") – a wholly owned subsidiary of BHE. HomeServices is, through
its operating subsidiaries, a residential real estate brokerage firm whose services include relocation services and
provided such services to employees of PacifiCorp and its affiliates. PacifiCorp provided administrative services to
HomeServices under the IASA.

BHE GT&S, LLC ("BHE GT&S") –a wholly owned subsidiary of BHE Pipeline Group, LLC. BHE GT&S is an
interstate natural gas transmission and storage company that operates in the eastern United States. PacifiCorp provided
administrative services to BHE GT&S under the IASA.

16

Kern River Gas Transmission Company ("Kern River") – an indirect wholly owned subsidiary of BHE Pipeline
Group, LLC. Kern River owns an interstate natural gas pipeline system that extends from supply areas in the Rocky
Mountains to consuming markets in Utah, Nevada, and California. Kern River's pipeline system consists of 1,700
miles of natural gas pipelines. Kern River's transportation operations are subject to a regulated tariff that is on file with
the Federal Energy Regulatory Commission. Kern River provided transportation of natural gas to certain PacifiCorp
generating facilities in Utah and provided administrative services to PacifiCorp under the IASA. PacifiCorp provided
administrative services to Kern River under the IASA.

Northern Natural Gas Company ("Northern Natural") – an indirect wholly owned subsidiary of BHE Pipeline
Group, LLC. Northern Natural owns the largest interstate natural gas pipeline system in the United States, as measured
by pipeline miles, which reaches from west Texas to Michigan's Upper Peninsula. Northern Natural primarily
transports and stores natural gas for utilities, municipalities, gas marketing companies and industrial and commercial
users. Northern Natural provided administrative services to PacifiCorp under the IASA. PacifiCorp also provided
administrative services to Northern Natural under the IASA.

BHE Compression Services, LLC ("BHE Compression") – an indirect wholly owned subsidiary of BHE Pipeline
Group, LLC. BHE Compression provides natural gas compression services. PacifiCorp provided administrative
services to BHE Compression under the IASA.

MidAmerican Energy Company ("MEC") – an indirect wholly owned subsidiary of MidAmerican Funding, LLC.
MEC is principally engaged in the business of generating, transmitting, distributing and selling electricity, and in
distributing, selling and transporting natural gas. MEC provided administrative services to PacifiCorp under the IASA.
PacifiCorp also provided administrative services to MEC under the IASA.

Midwest Capital Group, Inc. ("MCG") – an indirect wholly owned subsidiary of MidAmerican Funding, LLC.
MCG holds a 100% interest in MHC Investment Company, as well as interests in other operating, financing and
development companies. PacifiCorp provided administrative services to MCG under the IASA.

BHE Infrastructure Group, LLC ("BHE Infrastructure") – an indirect wholly owned subsidiary of BHE. BHE
Infrastructure is principally engaged in investing in diverse renewable energy and infrastructure projects. PacifiCorp
provided administrative services to BHE Infrastructure under the IASA.

BHE Turbomachinery, LLC ("BHE Turbomachinery") – an indirect wholly owned subsidiary of BHE. BHE
Turbomachinery is primarily engaged in development of innovative pump, and pumped hydro energy storage,
technology design and hardware, which is one key component in integrated, intermittent, renewable energy generation
systems. PacifiCorp provided administrative services to BHE Turbomachinery under the IASA.

MidAmerican Energy Services, LLC ("MES") – an indirect wholly owned subsidiary of BHE. MES is a
nonregulated energy business consisting of competitive electricity and natural gas retail sales. PacifiCorp provided
administrative services to MES under the IASA.

Northern Powergrid Holdings Company ("Northern Powergrid") – an indirect wholly owned subsidiary of BHE.
Northern Powergrid owns two companies that distribute electricity in Great Britain, Northern Powergrid (Northeast)
Limited and Northern Powergrid (Yorkshire) plc. Northern Powergrid also owns a meter asset rental business that
leases smart meters to energy suppliers in the United Kingdom and Ireland, an engineering contracting business that
provides electrical infrastructure contracting services primarily to third parties and a hydrocarbon exploration and
development business that is focused on developing integrated upstream gas projects in Europe and Australia.
PacifiCorp provided administrative services to Northern Powergrid under the IASA.

NV Energy, Inc. ("NV Energy") – an indirect wholly owned subsidiary of BHE. NV Energy is an energy holding
company owning subsidiaries that are public utilities that are principally engaged in the business of generating,
transmitting, distributing and selling electricity and distributing, selling and transporting natural gas. PacifiCorp
provided administrative services to NV Energy under the IASA and sold equipment to NV Energy.

17

Nevada Power Company ("Nevada Power") – a wholly owned subsidiary of NV Energy. Nevada Power is a
regulated electric utility company serving retail customers in Nevada. PacifiCorp purchased wholesale energy and
transmission services from Nevada Power and paid Nevada Power for its share of the costs to operate and maintain
assets on the Harry Allen substation. Nevada Power also provided administrative services to PacifiCorp under the
IASA. PacifiCorp sold wholesale energy and transmission services to Nevada Power. PacifiCorp also provided
administrative services to Nevada Power under the IASA.

Sierra Pacific Power Company ("Sierra Pacific") – a wholly owned subsidiary of NV Energy. Sierra Pacific is a
regulated electric and natural gas utility company serving retail electric customers and retail and transportation natural
gas customers in Nevada. PacifiCorp purchased wholesale energy and transmission services from Sierra Pacific. Sierra
Pacific also provided administrative services to PacifiCorp under the IASA. PacifiCorp sold transmission services to
Sierra Pacific. PacifiCorp also provided administrative services to Sierra Pacific under the IASA.

PPW Holdings LLC – the holding company for PacifiCorp and a direct subsidiary of BHE. PacifiCorp pays dividends
to PPW Holdings LLC. PPW Holdings LLC remits income taxes on behalf of PacifiCorp to BHE.

Pacific Minerals, Inc. ("PMI") – a wholly owned subsidiary of PacifiCorp that owns 66.67% of Bridger Coal
Company, the coal mining joint venture with Idaho Energy Resources Company ("IERC"), a subsidiary of Idaho
Power Company. PMI is the entity that employs the individuals that work for Bridger Coal Company.

Bridger Coal Company ("Bridger Coal") – a coal mining joint venture 66.67% owned by PMI and 33.33% owned
by IERC. Bridger Coal jointly operates the Bridger surface mine to supply coal to the Jim Bridger generating facility.
The Jim Bridger generating facility is 66.67% owned by PacifiCorp and 33.33% owned by Idaho Power Company.
PacifiCorp provided information technology and administrative services to Bridger Coal.

Trapper Mining Inc. – a cooperative in which, as of December 31, 2022, PacifiCorp held a 29.14% interest, the Salt
River Project Agricultural Improvement and Power District, an unaffiliated entity, held a 43.72% interest and the
Platte River Power Authority, an unaffiliated entity, held a 27.14% interest. Trapper Mining Inc. was formed to supply
coal to the Craig generating facility. The Craig generating facility is 19.28% owned by PacifiCorp. In addition to
Trapper Mining Inc. providing coal to PacifiCorp, two PacifiCorp employees served on the Trapper Mining Inc. board
of directors. PacifiCorp was compensated for this service.

PacifiCorp Foundation – an independent non-profit foundation created by PacifiCorp in 1988. PacifiCorp
Foundation supports the growth and vitality of the communities where PacifiCorp and its businesses have operations,
employees or interests. PacifiCorp Foundation operates as the Rocky Mountain Power Foundation and the Pacific
Power Foundation. PacifiCorp provided administrative services to the PacifiCorp Foundation.

Cottonwood Creek Consolidated Irrigation Company ("CCCIC") – a non-profit mutual irrigation company,
which is a privately owned water stock company. PacifiCorp holds approximately 23.73% of the outstanding water
stock in CCCIC. PacifiCorp paid for water leases and annual assessment fees to CCCIC to help cover its operating
and maintenance costs, as well as other costs pertinent to conducting its business, in exchange for access to water used
by PacifiCorp's Hunter generating facility. PacifiCorp also previously made capital investments in CCCIC to ensure
a long-term, firm water supply for its Hunter generating facility.

Ferron Canal & Reservoir Company ("FCRC") – a non-profit mutual irrigation company, which is a privately
owned water stock company. PacifiCorp holds approximately 36.82% of the outstanding water stock in FCRC.
PacifiCorp paid annual assessment fees to FCRC to help cover its operating and maintenance costs, as well as other
costs pertinent to conducting its business, in exchange for access to water used by PacifiCorp's Hunter generating
facility. PacifiCorp also contracts additional water from FCRC, which is made available to the Hunter generating
facility through a long-term agreement between FCRC and PacifiCorp. The agreement calls for PacifiCorp to make
an annual payment to FCRC and in return, FCRC provides PacifiCorp up to 7,000 acre-feet of water.

18

Huntington Cleveland Irrigation Company ("HCIC") – a non-profit mutual irrigation company, which is a
privately owned water stock company. PacifiCorp holds approximately 34.12% of the outstanding water stock in
HCIC. PacifiCorp paid for two water leases and annual assessment fees to HCIC to help cover its operating and
maintenance costs, as well as other costs pertinent to conducting its business, in exchange for access to water used by
PacifiCorp's Huntington generating facility. PacifiCorp also previously made capital investments in HCIC to ensure a
long-term, firm water supply for its Huntington generating facility.
19

I. D. Financial Statements

Financial statements or trial balances of the affiliated entity for the year ended December 31, 2022, are included
in section II. Transactions.

20

II. Transactions

The following pages include the following information about services (1) rendered by the regulated utility to the
affiliate and vice versa:
 A description of the nature of the transactions
 Total charges or billings
 Information about the basis of pricing, cost of service, the margin of charges over costs, assets allocable
to the services and the overall rate of return on assets

Refer to the following page for a summary of the transactions included in this section.

Refer to Appendix A for a discussion of Oregon Public Utility Commission orders approving transactions with
affiliates.

At times, consolidated and unconsolidated subsidiaries of PacifiCorp directly transact with one another. Additionally,
consolidated and unconsolidated subsidiaries of PacifiCorp may transact directly with Berkshire Hathaway Energy
Company ("BHE") and its subsidiaries. As PacifiCorp is not a party to these transactions, such transactions have been
excluded from the tables presented on the following pages and instead are disclosed in the footnotes to the tables.

The following items are excluded from this report as they do not constitute "services" as required by this report.
 Reimbursements of payments related to wages and benefits associated with transferred employees within the
BHE group.

Convenience payments, previously excluded from the report, are now included as services provided under the IASA
for transparency due to the significant increase in the amount of such payments. In 2021, the amount of such payments
excluded from the report was $52 million. Convenience payments were previously defined as "payments made to
vendors by one entity within the BHE group on behalf of, and charged to, other entities within the BHE group. Such
convenience payments reflect the ability to obtain price discounts as a result of larger purchasing power."

(1) In section II. Transactions, the term "services" as used in the headers "PacifiCorp Received Services" and
"PacifiCorp Provided Services" encompasses both service and non-service transactions, which may include,
but is not limited to, goods, assets and fees.

21
Total TotalOwnershipPacifiCorpPacifiCorp
Interest PacifiCorp PacifiCorp Received and PacifiCorp PacifiCorp Received and
as of Received Provided Provided Received Provided Provided
Affiliated Entity 12/31/2022 Services Services Services Services Services Services
American Express Travel Related Services Company, Inc.20.29%-$ -$ -$ 18,041$ -$ 18,041$
Anadarko Land Corporation
Apple Inc.5.75%- - - 272,159 - 272,159
Bank of America Corporation 12.85%- - - 666,576 - 666,576
The Bank of New York Mellon Corporation 7.73%- - - 312,040 - 312,040
BNSF Railway Company 100.00%- - - 21,275,510 - 21,275,510
The Coca-Cola Company 9.25%- - - 12,600 - 12,600
Environment One Corporation 100.00%- - - 74,028 - 74,028
FlightSafety International Inc.100.00%- - - 31,070 - 31,070
Marmon Utility LLC 99.75%- - - 7,744,058 - 7,744,058
Moody's Investors Service 13.47%- - - 552,500 - 552,500
Mouser Electronics, Inc.100.00%- - - 603 - 603
NetJets Inc.100.00%- - - 417,595 - 417,595
U.S. Bancorp
WGR Operating, LP
Berkshire Hathaway Energy Company 92.00%111,695,370 14,249,833 125,945,203 - - -
BHE AltaLink Ltd.100.00%- 156,044 156,044 - - -
BHE Renewables, LLC 100.00%- 404,815 404,815 - - -
BHE U.S. Transmission, LLC 100.00%- 15,266 15,266 - - -
Electric Transmission Texas, LLC 50.00%- 1,454 1,454 - - -
MATL LLP 99.50%- 16,761 16,761 - - -
MTL Canyon Holdings, LLC 100.00%- 396,097 396,097 - - -
CalEnergy Philippines various - 1 1 - - -
HomeServices of America, Inc.100.00%- 169,650 169,650 387,750 - 387,750
BHE GT&S, LLC 100.00%- 1,917,265 1,917,265 - - -
Kern River Gas Transmission Company 100.00%31,755 140,788 172,543 3,116,253 1,000 3,117,253
Northern Natural Gas Company 100.00%316,638 393,713 710,351 - - -
BHE Compression Services, LLC 100.00%- 3,197 3,197 - - -
MidAmerican Energy Company 100.00%10,087,401 1,631,347 11,718,748 - - -
Midwest Capital Group, Inc.100.00%- 187 187 - - -
BHE Infrastructure Group, LLC 100.00%- 10,937 10,937 - - -
BHE TurboMachinery, LLC 100.00%- 834,521 834,521 - - -
MidAmerican Energy Services, LLC 100.00%- 26,341 26,341 - - -
Northern Powergrid Holdings Company 100.00%- 284,498 284,498 - - -
NV Energy, Inc.100.00%- 1,285,471 1,285,471 - 357,758 357,758
Nevada Power Company 100.00%1,023,927 389,352 1,413,279 4,142,595 285,628 4,428,223
Sierra Pacific Power Company 100.00%176,372 237,371 413,743 59,281 50,930 110,211
PPW Holdings LLC 100.00%- - - - - -
Pacific Minerals, Inc.100.00%- - - - - -
Bridger Coal Company 66.67%- - - 100,697,236 1,974,932 102,672,168
Trapper Mining Inc.29.14%- - - 18,233,210 6,181 18,239,391
PacifiCorp Foundation 0.00%- - - - 135,948 135,948
Cottonwood Creek Consolidated Irrigation Company 23.73%- - - 2,914,143 - 2,914,143
Ferron Canal & Reservoir Company 36.82%- - - 1,184,648 - 1,184,648
Huntington Cleveland Irrigation Company 34.12%- - - 3,932,889 - 3,932,889
Total Affiliated Services by Category 123,331,463$ 22,564,909$ 145,896,372$ 168,084,101$ 2,812,377$ 170,896,478$
(1) Intercompany Administrative Services Agreement
Non-IASA goods and servicesServices provided pursuant to the IASA (1)
Summary of transactions included in Section II for the Year Ended December 31, 2022
22
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Travel arrangement services 18,041$ -$
Total 18,041$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
statements are not available.The financial statements of its parent company, American Express Company,
are included.For further information on the following financial statements,refer to American Express
Company's Form 10-K for the year ended December 31, 2022 (File No. 001-7657) at www.sec.gov.
American Express Travel Related Services Company, Inc.
Affiliated Transactions
For the year ended December 31, 2022
standard pricing.
23
American Express CompanyCONSOLIDATED STATEMENTS OF INCOME Year Ended December 31 (Millions, except per share amounts) 2022 2021 2020 Revenues Non-interest revenues Discount revenue $ 30,739 $ 24,563 $ 19,435 Net card fees 6,070 5,195 4,664 Service fees and other revenue 4,521 3,316 2,702 Processed revenue 1,637 1,556 1,301 Total non-interest revenues 42,967 34,630 28,102 Interest income Interest on loans 11,967 8,850 9,779 Interest and dividends on investment securities 96 83 127 Deposits with banks and other 595 JOO 177 Total interest income 12,658 9,033 10,083 Interest expense Deposits 1,527 458 943 Long-term debt and other 1,236 825 1,155 Total interest expense 2,763 1,283 2,098 Net interest income 9,895 7,750 7,985 Total revenues net of interest expense 52,862 42,380 36,087 Provisions for credit losses Card Member receivables 627 (73) 1,015 Card Member loans 1,514 (1,155) 3,453 Other 41 (191) 262 Total provisions for credit losses 2,182 (1,419) 4,730 Total revenues net of interest expense after provisions for credit losses 50,680 43,799 31,357 Expenses Card Member rewards 14,002 11,007 8,041 Business development 4,943 3,762 3,051 Card Member services 2,959 1,993 1,230 Marketing 5,458 5,291 3,696 Salaries and employee benefits 7,252 6,240 5,718 Other, net 6,481 4,817 5,325 Total expenses 41,095 33,110 27,061 Pretax income 9,585 10,689 4,296 Income tax provision 2,071 2,629 1,161 Net income $ 7,514 $ 8,060 $ 3,135 Earnings per Common Share -(Note 21 )(•) Basic $ 9.86 $ 10.04 $ 3.77 Diluted $ 9.85 $ 10.02 $ 3.77 Average common shares outstanding for earnings per common share: Basic 751 789 805 Diluted 752 790 806 (a)Represents net income less (i) earnings allocated to participating share awards of $57 million, $56 million and $20 million for the years ended December 31, 2022, 2021 and 2020, respectively,(ii) dividends on preferred shares of$57 million, $71 million and $79 million for the years ended December 31, 2022, 2021 and 2020, respectively, and (iii) equity-related adjustments of $16 million related to the redemption of preferred shares for the year ended December 31, 2021. 24
American Express CompanyCONSOLIDATED BALANCE SHEETS December 31 (Millions, except share data)
Assets Cash and cash equivalents Cash and due from banks (includes restricted cash of consolidated variable interest entities: 2022, $5; 2021, $11) Interest-bearing deposits in other banks (includes securities purchased under resale agreements: 2022, $318; 2021, $463) Short-term investment securities (includes restricted investments of consolidated variable interest entities: 2022, $54; 2021, $32) Total cash and cash equivalents Card Member receivables (includes gross receivables available to settle obligations of a consolidated variable interest entity: 2022, $5,193; 2021, $5,175), less reserves for credit losses: 2022, $229; 2021, $64 Card Member loans (includes gross loans available to settle obligations ofa consolidated variable interest entity: 2022, $28,461; 2021, $26,587), less reserves for credit losses: 2022, $3,747; 2021, $3,305 Other loans, less reserves for credit losses: 2022, $59; 2021, $52 Investment securities Premises and equipment, less accumulated depreciation and amortization: 2022, $9,850; 2021, $8,602 Other assets, less reserves for credit losses: 2022, $22; 2021, $25 Total assets Liabilities and Shareholders' Equity
Liabilities Customer deposits Accounts payable Short-term borrowings Long-term debt (includes debt issued by consolidated variable interest entities: 2022, $12,662; 2021, $13,803) Other liabilities Total liabilities Contingencies and Commitments (Note 12)
Shareholders' Equity Preferred shares, $1.66213 par value, authorized 20 million shares; issued and outstanding 1,600 shares as of December 31, 2022 and 2021 (Note 16) Common shares, $0.20 par value, authorized 3.6 billion shares; issued and outstanding 743 million shares as of December 31, 2022 and 761 million shares as of December 31, 2021 Additional paid-in capital Retained earnings Accumulated other comprehensive income (loss) Total shareholders' equity Total liabilities and shareholders' equity $
$
$
$
$
2022
5,510
28,097
307
33,914
57,384
104,217
5,357
4,578
5,215
17,689
228,354
$
$ 2021 1,292 20,548 188 22,028 53,581 85,257 2,859 2,591 4,988 17,244 188,548 110,239 $ 84,382 12,133 10,574 1,348 2,243 42,573 38,675 37,350 30,497 203,643 _s ____ 1_6_6_,3_11_ 149 153 11,493 11,495 16,279 13,474 (3,210) (2,945) 24,711 22,177 228,354 $ 188,548 25
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Rent 250$ -$
Total 250$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
Anadarko Land Corporation
Affiliated Transactions
For the period from March 4, 2022 to December 31, 2022
financial statements of its parent company, Occidental Petroleum Corporation,are included.For further
information on the following financial statements,refer to Occidental Petroleum Corporation's Form 10-K
for the year ended December 31, 2022 (File No. 001-9210) at www.sec.gov.
26
=<A=:72/B32
/:/<13
'633BA (66<78AG4?
)8GEB?8H@
BECBE4G<BA4A7
,H5F<7<4E<8F
313;03@


" !! $#'

''('
)&&"(
''('
4F;
4A7
64F;
8DH<I4?8AGF 





-E478
E868<I45?8F

A8G
B9
E8F8EI8F
B9

<A

4A7

<A




"AI8AGBE<8F 




(G;8E
6HEE8AG
4FF8GF 



-BG4?
6HEE8AG
4FF8GF 



"*'(!"('
"
)"#"'# (
"(('




$&#$&(-
$ "(
"
%)$!"(
(<?
4A7
:4F 




;8@<64?




&<7FGE84@
4A7
@4E>8G<A:




BECBE4G8 







66H@H?4G87
78CE86<4G<BA

78C?8G<BA
4A7
4@BEG<M4G<BA 





-BG4?
CEBC8EGL

C?4AG
4A7
8DH<C@8AG

A8G 




#$&("
'
''('



#"(&!
&* '
"
#(&
''('
"(




(#(
''('







   
27
=<A=:72/B32
/:/<13
'633BA (66<78AG4?
)8GEB?8H@
BECBE4G<BA4A7
,H5F<7<4E<8F
313;03@


" !! $#'
,%(
'&
#
%&'&
"$)#('

 ('
"
%)(-
)&&"(
 ('
HEE8AG
@4GHE<G<8F
B9
?BA:G8E@
785G
4




HEE8AG
BC8E4G<A:
?84F8
?<45<?<G<8F 



66BHAGF
C4L45?8 




66EH87
?<45<?<G<8F





-BG4?
6HEE8AG
?<45<?<G<8F 



#"(&!
(
"(
%BA:G8E@
785G

A8G
5




&&
&('
"
#(&
 ('
898EE87
<A6B@8
G4K8F

A8G 



FF8G
E8G<E8@8AG
B5?<:4G<BAF





)8AF<BA
4A7
CBFGE8G<E8@8AG
B5?<:4G<BAF 




AI<EBA@8AG4?
E8@87<4G<BA
?<45<?<G<8F 



(C8E4G<A:
?84F8
?<45<?<G<8F 


(G;8E






-BG4?
7898EE87
6E87<GF
4A7
BG;8E
?<45<?<G<8F 




%)(-
)E898EE87
FGB6>

4G

C8E
F;4E8
C4E
I4?H8


F;4E8F
4F
B9
868@58E



4A7




B@@BA
FGB6>


C8E
F;4E8
C4E
I4?H8

4HG;BE<M87
F;4E8F

5<??<BA

<FFH87
F;4E8F

P




4A7

P








-E84FHEL
FGB6>

P



F;4E8F
4A7

P



F;4E8F 




77<G<BA4?
C4<7<A
64C<G4?



+8G4<A87
84EA<A:F 



66H@H?4G87
BG;8E
6B@CE8;8AF<I8
<A6B@8
?BFF


-BG4?
FGB6>;B?78EFQ
8DH<GL





(#(
 ('
"
'(## &'K
%)(-






4"A6?H787

@<??<BA
4A7

@<??<BA
B9
6HEE8AG
9<A4A68
?84F8
?<45<?<G<8F
4F
B9
868@58E



4A7


E8FC86G<I8?L
5"A6?H787

@<??<BA
4A7

@<??<BA
B9
9<A4A68
?84F8
?<45<?<G<8F
4F
B9
868@58E



4A7


E8FC86G<I8?L

   
28
=<A=:72/B32
'B/B3;3<BA
=4
#>3@/B7=<A (66<78AG4?
)8GEB?8H@
BECBE4G<BA4A7
,H5F<7<4E<8F
-3/@A
<232
313;03@


" !! $#'
,%(
%&'&
"$)#('
 
&*")'
"
#(&
"#!
'8G
F4?8F 










"AG8E8FG

7<I<78A7F
4A7
BG;8E
<A6B@8 




4<AF
?BFF8F
BA
F4?8
B9
4FF8GF

A8G





-BG4?







#'('
"
#(&
)(#"'
(<?
4A7
:4F
BC8E4G<A:
8KC8AF8 






-E4AFCBEG4G<BA
4A7
:4G;8E<A:
8KC8AF8 





;8@<64?
4A7
@<7FGE84@
6BFG
B9
F4?8F







)HE6;4F87
6B@@B7<G<8F






,8??<A:

:8A8E4?
4A7
47@<A<FGE4G<I8 



(G;8E
BC8E4G<A:
4A7
ABABC8E4G<A:
8KC8AF8 




-4K8F
BG;8E
G;4A
BA
<A6B@8 




8CE86<4G<BA

78C?8G<BA
4A7
4@BEG<M4G<BA 





FF8G
<@C4<E@8AGF
4A7
BG;8E
6;4E:8F J




A474E>B
6DH<F<G<BAE8?4G87
6BFGF 



KC?BE4G<BA
8KC8AF8 



"AG8E8FG
4A7
785G
8KC8AF8

A8G 






-BG4?






<1=;3
:=AA
034=@3
7<1=;3
B/F3A
/<2
=B63@
7B3;A 








#(&
(!'
4<AF
?BFF8F
BA
<AG8E8FG
E4G8
FJ4CF
4A7
J4EE4AGF

A8G




"A6B@8
9EB@
8DH<GL
<AI8FG@8AGF 




-BG4?




<1=;3
:=AA
4@=;
1=<B7<C7<5
=>3@/B7=<A
034=@3
7<1=;3
B/F3A 





"A6B@8
G4K
58A89<G
8KC8AF8
 


<1=;3
:=AA
4@=;
1=<B7<C7<5
=>3@/B7=<A 







%BFF
9EB@
7<F6BAG<AH87
BC8E4G<BAF

A8G
B9
G4K J
 

"(
"#!
 #''







%8FF
)E898EE87
FGB6>
7<I<78A7F 

 

"(
"#!
 #''
((&)( 
(#
#!!#"
'(## &'









$&
#!!#"
'&
"A6B@8
?BFF
9EB@
6BAG<AH<A:
BC8E4G<BAFP54F<6 







%BFF
9EB@
7<F6BAG<AH87
BC8E4G<BAFP54F<6 J



'8G
<A6B@8
?BFF
4GGE<5HG45?8
GB
6B@@BA
FGB6>;B?78EFP54F<6 







"A6B@8
?BFF
9EB@
6BAG<AH<A:
BC8E4G<BAFP7<?HG87 







%BFF
9EB@
7<F6BAG<AH87
BC8E4G<BAFP7<?HG87 J



'8G
<A6B@8
?BFF
4GGE<5HG45?8
GB
6B@@BA
FGB6>;B?78EFP7<?HG87 








   
29
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Wholesale energy purchases 272,159$ -$
Total 272,159$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
ended September 24, 2022 (File No. 001-36743) at www.sec.gov.
Apple Inc.
Affiliated Transactions
For the year ended December 31, 2022
30
Apple Inc.
CONSOLIDATED STATEMENTS OF OPERATIONS (In millions, except number of shares which are reflected in thousands and per share amounts)
Years ended
September 24, 2022 September 25, 2021 September 26, 2020
Net sales:
Products $ 316,199 $ 297,392 $ 220,747
Services 78,129 68,425 53,768
Total net sales 394,328 365,817 274,515
Cost of sales:
Products 201,471 192,266 151,286
Services 22,075 20,715 18,273
Total cost of sales 223,546 212,981 169,559
Gross margin 170,782 152,836 104,956
Operating expenses:
Research and development 26,251 21,914 18,752
Selling, general and administrative 25,094 21,973 19,916
Total operating expenses 51,345 43,887 38,668
Operating income 119,437 108,949 66,288
Other income/(expense), net (334) 258 803
Income before provision for income taxes 119,103 109,207 67,091
Provision for income taxes 19,300 14,527 9,680
Net income $ 99,803 $ 94,680 $ 57,411
Earnings per share:
Basic $ 6.15 $ 5.67 $ 3.31
Diluted $ 6.11 $ 5.61 $ 3.28
Shares used in computing earnings per share:
Basic 16,215,963 16,701,272 17,352,119
Diluted 16,325,819 16,864,919 17,528,214
31
Apple Inc.
CONSOLIDATED BALANCE SHEETS (In millions, except number of shares which are reflected in thousands and par value)
ASSETS:
Current assets:
Cash and cash equivalents
Marketable securities
Accounts receivable, net
Inventories
Vendor non-trade receivables
Other current assets
Total current assets
Non-current assets:
Marketable securities
Property, plant and equipment, net
Other non-current assets
Total non-current assets
Total assets
LIABILITIES AND SHAREHOLDERS' EQUITY:
Current liabilities:
Accounts payable
Other current liabilities
Deferred revenue
Commercial paper
Term debt
Total current liabilities
Non-current liabilities:
Term debt
Other non-current liabilities
Total non-current liabilities
Total liabilities
Commitments and contingencies
Shareholders' equity:
Common stock and additional paid-in capital, $0.00001 par value: 50,400,000 shares authorized; 15,943,425 and 16,426,786 shares issued and outstanding, respectively
Retained earnings/(Accumulated deficit)
Accumulated other comprehensive income/(loss)
Total shareholders' equity
Total liabilities and shareholders' equity
September 24, 2022
$ 23,646
24,658
28,184
4,946
32,748
21,223
135,405
120,805
42,117
54,428
217,350
$ 352,755
$ 64,115
60,845
7,912
9,982
11,128
153,982
98,959
49,142
148,101
302,083
64,849
(3,068)
(11,109)
50,672
$ 352,755
September 25, 2021
$ 34,940
27,699
26,278
6,580
25,228
14,111
134,836
127,877
39,440
48,849
216,166
$ 351,002
$ 54,763
47,493
7,612
6,000
9,613
125,481
109,106
53,325
162,431
287,912
57,365
5,562
163
63,090
$ 351,002
32
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Underwriting services (a)-$
Lending services (b)-
Total -$
Basis of pricing (a)(b)N/A
Cost of service (a)(b)N/A
The margin of charges over costs (a)(b)N/A
Assets allocable to the services (a)(b)N/A
The overall rate of return on assets (a)(b)N/A
(a)
(b)
Bank of America Corporation
Affiliated Transactions
For the year ended December 31, 2022
10-K for the year ended December 31, 2022 (File No. 001-6523) at www.sec.gov.
33
3@=
A8
?7D;53
ADBAD3F;A@
3@6
*G4E;6;3D;7E
A@EA>;63F76
*F3F7?7@F
A8
@5A?7
#D
C?BB?EDI

;N9;FJ
F;H
I>7H;
?D<EHC7J?ED
 
%7F
;@F7D7EF
;@5A?7
#DJ;H;IJ
?D9EC;
 







#DJ;H;IJ
;NF;DI;







(;J
?DJ;H;IJ
?D9EC; 





%A@;@F7D7EF
;@5A?7
;;I
7D:
9ECC?II?EDI  





'7HA;J
C7A?D=
7D:
I?C?B7H
79J?L?J?;I 






)J>;H
?D9EC; 




.EJ7B
DED?DJ;H;IJ
?D9EC; 





+AF3>
D7H7@G7
@7F
A8
;@F7D7EF
7JB7@E7  






'DAH;E;A@
8AD
5D76;F
>AEE7E  





%A@;@F7D7EF
7JB7@E7
ECF;DI7J?ED
7D:
8;D;<?JI  





)99KF7D9O
7D:
;GK?FC;DJ 






#D<EHC7J?ED
FHE9;II?D=
7D:
9ECCKD?97J?EDI  





*HE:K9J
:;B?L;HO
7D:
JH7DI79J?ED
H;B7J;: 





*HE<;II?ED7B
<;;I  





'7HA;J?D= 





)J>;H
=;D;H7B
EF;H7J?D=






.EJ7B
DED?DJ;H;IJ
;NF;DI; 





@5A?7
478AD7
;@5A?7
F3J7E 






@5A?7
F3J
7JB7@E7  





%7F
;@5A?7 
 







'D787DD76
EFA5=
6;H;67@6E
3@6
AF:7D  





%7F
;@5A?7
3BB>;534>7
FA
5A??A@
E:3D7:A>67DE 









'7D
5A??A@
E:3D7
;@8AD?3F;A@
7HD?D=I 






?BKJ;:
;7HD?D=I 



H7D397
5A??A@
E:3D7E
;EEG76
3@6
AGFEF3@6;@9  





H7D397
6;>GF76
5A??A@
E:3D7E
;EEG76
3@6
AGFEF3@6;@9  





A@EA>;63F76
*F3F7?7@F
A8
A?BD7:7@E;H7
@5A?7
EBB7HI
?D
C?BB?EDI
 
%7F
;@5A?7 
 







&F:7D
5A?BD7:7@E;H7
;@5A?7
>AEE
@7F
A8
F3J
(;J
9>7D=;
?D
:;8J
I;9KH?J?;I 






(;J
9>7D=;
?D
:;8?J
L7BK7J?ED
7:@KIJC;DJI 



(;J
9>7D=;
?D
:;H?L7J?L;I 






CFBEO;;
8;D;<?J
FB7D
7:@KIJC;DJI 



(;J
9>7D=;
?D
<EH;?=D
9KHH;D9O
JH7DIB7J?ED
7:@KIJC;DJI 



&F:7D
5A?BD7:7@E;H7
;@5A?7
>AEE






A?BD7:7@E;H7
;@5A?7
>AEE
 







34
3@=
A8
?7D;53
ADBAD3F;A@
3@6
*G4E;6;3D;7E
A@EA>;63F76
3>3@57
*:77F
757?47D

EBB7HI
?D
C?BB?EDI

EE7FE
7I>
7D:
:K;
<HEC
87DAI 






#DJ;H;IJ8;7H?D=
:;FEI?JI
M?J>
J>;
;:;H7B
,;I;HL;

DED/-
9;DJH7B
87DAI
7D:
EJ>;H
87DAI  



7I>
7D:
97I>
;GK?L7B;DJI 





.?C;
:;FEI?JI
FB79;:
7D:
EJ>;H
I>EHJJ;HC
?DL;IJC;DJI  



;:;H7B
<KD:I
IEB:
7D:
I;9KH?J?;I
8EHHEM;:
EH
FKH9>7I;:
KD:;H
7=H;;C;DJI
JE
H;I;BB




?D9BK:;I
 
7D:



C;7IKH;:
7J
<7?H
L7BK; 



.H7:?D=
799EKDJ
7II;JI
?D9BK:;I
 

7D:

 FB;:=;:
7I
9EBB7J;H7B 




;H?L7J?L;
7II;JI  



;8J
I;9KH?J?;I
7HH?;:
7J
<7?H
L7BK; 



";B:JEC7JKH?JO

7J
9EIJ
<7?H
L7BK;
V
 
7D:

 



.EJ7B
:;8J
I;9KH?J?;I  



&E7DI
7D:
B;7I;I
?D9BK:;I
 7D:


C;7IKH;:
7J
<7?H
L7BK;
 



BBEM7D9;
<EH
BE7D
7D:
B;7I;
BEII;I  



&E7DI
7D:
B;7I;I

D;J
E<
7BBEM7D9;





*H;C?I;I
7D:
;GK?FC;DJ

D;J  




!EE:M?BB 




&E7DI
>;B:<EHI7B;
?D9BK:;I
 
7D:

 C;7IKH;:
7J
<7?H
L7BK; 



KIJEC;H
7D:
EJ>;H
H;9;?L78B;I  



)J>;H
7II;JI
?D9BK:;I
 
7D:

 C;7IKH;:
7J
<7?H
L7BK;




+AF3>
3EE7FE 

 





#;34;>;F;7E
;FEI?JI
?D
/-
E<<?9;I
(ED?DJ;H;IJ8;7H?D=






#DJ;H;IJ8;7H?D=
?D9BK:;I

7D:
 C;7IKH;:
7J
<7?H
L7BK;  





;FEI?JI
?D
DED/-
E<<?9;I
(ED?DJ;H;IJ8;7H?D=





#DJ;H;IJ8;7H?D= 



.EJ7B
:;FEI?JI  





;:;H7B
<KD:I
FKH9>7I;:
7D:
I;9KH?J?;I
BE7D;:
EH
IEB:
KD:;H
7=H;;C;DJI
JE
H;FKH9>7I;



?D9BK:;I
 

7D:


C;7IKH;:
7J
<7?H
L7BK; 



.H7:?D=
799EKDJ
B?78?B?J?;I 




;H?L7J?L;
B?78?B?J?;I  



->EHJJ;HC
8EHHEM?D=I
?D9BK:;I
7D:

C;7IKH;:
7J
<7?H
L7BK; 



99HK;:
;NF;DI;I
7D:
EJ>;H
B?78?B?J?;I
?D9BK:;I
 
7D:

 C;7IKH;:
7J
<7?H
L7BK;



7D:
 

7D:


E<
H;I;HL;
<EH
KD<KD:;:
B;D:?D=
9ECC?JC;DJI




&ED=J;HC
:;8J
?D9BK:;I



7D:


C;7IKH;:
7J
<7?H
L7BK; 



+AF3>
>;34;>;F;7E   




ECC?JC;DJI
7D:
9EDJ?D=;D9?;I
 8=.

D
$.,>;2=2C*=287<
*7-
!=1.;
'*;2*+5.
7=.;.<=
7=2=2.<



7D:
8=.

D
8662=6.7=<
*7-
87=270.7,2.<
*:3D7:A>67DEP
7CG;FK
*H;<;HH;:
IJE9A


F7H
L7BK;
7KJ>EH?P;:
V


I>7H;I
?IIK;:
7D:
EKJIJ7D:?D=
V

 

7D:



I>7H;I  



ECCED
IJE9A
7D:
7::?J?ED7B
F7?:?D
97F?J7B

 

UF7H
L7BK;
7KJ>EH?P;:
V
 

I>7H;I



?IIK;:
7D:
EKJIJ7D:?D=
V
   
7D:




I>7H;I  



,;J7?D;:
;7HD?D=I 






99KCKB7J;:
EJ>;H
9ECFH;>;DI?L;
?D9EC;
BEII 



+AF3>
E:3D7:A>67DEP
7CG;FK  



+AF3>
>;34;>;F;7E
3@6
E:3D7:A>67DEP
7CG;FK 

 





EE7FE
A8
5A@EA>;63F76
H3D;34>7
;@F7D7EF
7@F;F;7E
;@5>G676
;@
FAF3>
3EE7FE
34AH7
;EA>3F76
FA
E7FF>7
F:7
>;34;>;F;7E
A8
F:7
H3D;34>7
;@F7D7EF
7@F;F;7E
.H7:?D=
799EKDJ
7II;JI 
 




&E7DI
7D:
B;7I;I  



BBEM7D9;
<EH
BE7D
7D:
B;7I;
BEII;I 


&E7DI
7D:
B;7I;I

D;J
E<
7BBEM7D9; 



BB
EJ>;H
7II;JI 


+AF3>
3EE7FE
A8
5A@EA>;63F76
H3D;34>7
;@F7D7EF
7@F;F;7E 
 




#;34;>;F;7E
A8
5A@EA>;63F76
H3D;34>7
;@F7D7EF
7@F;F;7E
;@5>G676
;@
FAF3>
>;34;>;F;7E
34AH7
->EHJJ;HC
8EHHEM?D=I
?D9BK:;I

7D:

E<
DEDH;9EKHI;
I>EHJJ;HC
8EHHEM?D=I




&ED=J;HC
:;8J
?D9BK:;I
 7D:


E<
DEDH;9EKHI;
:;8J 



BB
EJ>;H
B?78?B?J?;I
?D9BK:;I

7D:

E<
DEDH;9EKHI;
B?78?B?J?;I


+AF3>
>;34;>;F;7E
A8
5A@EA>;63F76
H3D;34>7
;@F7D7EF
7@F;F;7E 
 




35
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Trustee, custodial and lending services (a)-$
Underwriting services (b)-$
Total -$
Basis of pricing (a)(b)N/A
Cost of service (a)(b)N/A
The margin of charges over costs (a)(b)N/A
Assets allocable to the services (a)(b)N/A
The overall rate of return on assets (a)(b)N/A
(a)
(b)
The following item is excluded from the table above:
The Bank of New York Mellon Corporation
Affiliated Transactions
For the year ended December 31, 2022
business at standard pricing.
plan master trust and post-retirement health and welfare benefit plan trust.Trustee fees are paid by the
trusts;however the expenses flow through to PacifiCorp's net periodic benefit cost.For the year ended
December 31, 2022, the plans paid $148,568 for these trustee and custodial services.
36
Consolidated Income Statement
Investment services fees $ 8,529 $ 8,284 $ 8,047
Investment management and performance fees 3,299 3,588 3,367
Foreign exchange revenue 822 799 774
Financing-related fees 175 194 212
Distribution and servicing fees 130 112 115
Total fee revenue 12,955 12,977 12,515
Investment and other revenue (82)336 316
Total fee and other revenue 12,873 13,313 12,831
Net interest revenue
Interest revenue 7,118 2,845 4,109
Interest expense 3,614 227 1,132
Net interest revenue 3,504 2,618 2,977
Total revenue 16,377 15,931 15,808
Provision for credit losses 39 (231) 336
Noninterest expense
Staff 6,800 6,337 5,966
Software and equipment 1,657 1,478 1,370
Professional, legal and other purchased services 1,527 1,459 1,403
Net occupancy 514 498 581
Sub-custodian and clearing 485 505 460
Distribution and servicing 343 298 336
Business development 152 107 105
Bank assessment charges 126 133 124
Goodwill impairment 680 — —
Amortization of intangible assets 67 82 104
Other 659 617 555
Total noninterest expense 13,010 11,514 11,004
Income
Income before income taxes 3,328 4,648 4,468
Provision for income taxes 768 877 842
Net income 2,560 3,771 3,626
Net loss (income) attributable to noncontrolling interests related to consolidated investment
management funds 13 (12) (9)
Net income applicable to shareholders of The Bank of New York Mellon Corporation 2,573 3,759 3,617
Preferred stock dividends (211)(207) (194)
Net income applicable to common shareholders of The Bank of New York
Mellon Corporation $ 2,362 $ 3,552 $ 3,423
Year ended Dec. 31,
(in millions)2022 2021 2020
Fee and other revenue
g
p
p
g
p
The Bank of New York Mellon Corporation (and its subsidiaries)
37
Consolidated Income Statement (continued)
Net income applicable to common shareholders of The Bank of New York Mellon
Corporation used for the earnings per share calculation Year ended Dec. 31,
(in millions)2022 2021 2020
Net income applicable to common shareholders of The Bank of New York Mellon Corporation $ 2,362 $ 3,552 $ 3,423
Less: Earnings allocated to participating securities —2 6
Net income applicable to common shareholders of The Bank of New York Mellon Corporation
after required adjustment for the calculation of basic and diluted earnings per common share $ 2,362 $ 3,550 $ 3,417
Average common shares and equivalents outstanding of The Bank of New York
Mellon Corporation Year ended Dec. 31,
(in thousands)2022 2021 2020
Basic 811,068 851,905 890,839
Common stock equivalents 3,904 4,900 2,425
Less: Participating securities (177)(446) (750)
Diluted 814,795 856,359 892,514
Anti-dilutive securities (a)3,142 642 4,968
(a) Represents stock options, restricted stock, restricted stock units and participating securities outstanding but not included in the
computation of diluted average common shares because their effect would be anti-dilutive.
Earnings per share applicable to common shareholders of The Bank of New York
Mellon Corporation Year ended Dec. 31,
(in dollars)2022 2021 2020
Basic $ 2.91 $ 4.17 $ 3.84
Diluted $ 2.90 $ 4.14 $ 3.83
The Bank of New York Mellon Corporation (and its subsidiaries)
38
Consolidated Balance Sheet
Dec. 31,
(dollars in millions, except per share amounts)2022 2021
Assets
Cash and due from banks, net of allowance for credit losses of $29 and $3 $ 5,030 $ 6,061
Interest-bearing deposits with the Federal Reserve and other central banks 91,655 102,467
Interest-bearing deposits with banks, net of allowance for credit losses of $4 and $2 (includes restricted of
$6,499 and $3,822)17,169 16,630
Federal funds sold and securities purchased under resale agreements 24,298 29,607
Securities:
Held-to-maturity, at amortized cost, net of allowance for credit losses of less than $1 and less than $1 (fair
value of $49,992 and $56,775)56,194 56,866
Available-for-sale, at fair value (amortized cost of $92,484 and $100,774, net of allowance for credit losses of
$1 and $10)86,622 101,839
Total securities 142,816 158,705
Trading assets 9,908 16,577
Loans 66,063 67,787
Allowance for credit losses (176)(196)
Net loans 65,887 67,591
Premises and equipment 3,256 3,431
Accrued interest receivable 858 457
Goodwill 16,150 17,512
Intangible assets 2,901 2,991
Other assets, net of allowance for credit losses on accounts receivable of $4 and $4 (includes $971 and $1,187, at
fair value)25,855 22,409
Total assets $ 405,783 $ 444,438
Liabilities
Deposits:
Noninterest-bearing (principally U.S. offices)$ 78,017 $ 93,695
Interest-bearing deposits in U.S. offices 108,362 120,903
Interest-bearing deposits in non-U.S. offices 92,591 105,096
Total deposits 278,970 319,694
Federal funds purchased and securities sold under repurchase agreements 12,335 11,566
Trading liabilities 5,385 5,469
Payables to customers and broker-dealers 23,435 25,150
Other borrowed funds 397 749
Accrued taxes and other expenses 5,410 5,767
Other liabilities (including allowance for credit losses on lending-related commitments of $78 and $45, also
includes $221 and $496, at fair value)8,543 6,721
Long-term debt 30,458 25,931
Total liabilities 364,933 401,047
Temporary equity
Redeemable noncontrolling interests 109 161
Permanent equity
Preferred stock – par value $0.01 per share; authorized 100,000,000 shares; issued 48,826 and 48,826 shares 4,838 4,838
Common stock – par value $0.01 per share; authorized 3,500,000,000 shares; issued 1,395,725,198 and
1,389,397,912 shares 14 14
Additional paid-in capital 28,508 28,128
Retained earnings 37,864 36,667
Accumulated other comprehensive loss, net of tax (5,966)(2,213)
Less: Treasury stock of 587,280,598 and 585,252,546 common shares, at cost (24,524)(24,400)
Total The Bank of New York Mellon Corporation shareholders’ equity 40,734 43,034
Nonredeemable noncontrolling interests of consolidated investment management funds 7 196
Total permanent equity 40,741 43,230
Total liabilities, temporary equity and permanent equity $ 405,783 $ 444,438
(p p )
The Bank of New York Mellon Corporation (and its subsidiaries)
39
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Rail services 21,202,984$ -$
Right-of-way fees 72,526 -
Total 21,275,510$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
Consolidated Financial Statements for the year ended December 31, 2022 at www.bnsf.com.
BNSF Railway Company
Affiliated Transactions
For the year ended December 31, 2022
footage.
40
"
!(03>(@
647(5@
(5+
"<):0+0(90,:
*).*'% /!
//!(!)/.
*"
)*(!
!>
=9<<9?>C
',(9:
,5+,+
,*,4),9



)5F5>E5C 
 

 





&@5B1D9>7
5H@5>C5C

?=@5>C1D9?>
1>4
25>569DC 
 
 


E5<


 
 


5@B5391D9?>
1>4
1=?BD9J1D9?>

 
 


'EB381C54
C5BF935C 



 


AE9@=5>D
B5>DC 




$1D5B91<C
1>4
?D85B






+?D1<
?@5B1D9>7
5H@5>C5C

 
 


&@5B1D9>7
9>3?=5 
 
 

!>D5B5CD
5H@5>C5 



!>D5B5CD
9>3?=5
B5<1D54
@1BD95C 


 
&D85B
9>3?=5
5H@5>C5
>5D 
 


!>3?=5
256?B5
9>3?=5
D1H5C 
 
 

!>3?=5
D1H
5H@5>C5 

 
 


%5D
9>3?=5 



 


 

41
"
!(03>(@
647(5@
(5+
"<):0+0(90,:
*).*'% /!
')!
$!!/.
!>
=9<<9?>C
,*,4),9

 ,*,4),9

 

::,;:
EBB5>D
1CC5DC

1C8
1>4
31C8
5AE9F1<5>DC 






33?E>DC
B5359F12<5
>5D
 
 


$1D5B91<C
1>4
CE@@<95C 



&D85B
3EBB5>D
1CC5DC




+?D1<
3EBB5>D
1CC5DC 

 

'B?@5BDI
1>4
5AE9@=5>D
>5D
?6
133E=E<1D54
45@B5391D9?>
?6
 
1>4
 

B5C@53D9F5<I 
 

??4G9<<

 
 


&@5B1D9>7
<51C5
B978D
?6
EC5
1CC5DC
 
 


&D85B
1CC5DC 

 


+?D1<
1CC5DC 







0()030;0,:
(5+
";6*2/63+,9C:
8<0;@
EBB5>D
<9129<9D95C

33?E>DC
@1I12<5
1>4
?D85B
3EBB5>D
<9129<9D95C 




 


#?>7
D5B=
452D
1>4
69>1>35
<51C5C
4E5
G9D89>
?>5
I51B 



+?D1<
3EBB5>D
<9129<9D95C





565BB54
9>3?=5
D1H5C


 

&@5B1D9>7
<51C5
<9129<9D95C 


#?>7
D5B=
452D
1>4
69>1>35
<51C5C 


1CE1<DI
1>4
5>F9B?>=5>D1<
<9129<9D95C



'5>C9?>
1>4
B5D9B55
851<D8
1>4
G5<61B5
<9129<9DI  


&D85B
<9129<9D95C
 


+?D1<
<9129<9D95C 

 

?==9D=5>DC
1>4
3?>D9>75>395C
C55
%?D5

*D?3;8?<45BPC
5AE9DI

?==?>
CD?3;

@1B
F1<E5


C81B5C
1ED8?B9J54
9CCE54
1>4
?EDCD1>49>7
1>4
@194
9>
31@9D1<

 



)5D19>54
51B>9>7C






!>D5B3?=@1>I
>?D5C
B5359F12<5 

 


33E=E<1D54
?D85B
3?=@B585>C9F5
9>3?=5
<?CC




+?D1<
CD?3;8?<45BPC
5AE9DI 
 

+?D1<
<9129<9D95C
1>4
CD?3;8?<45BPC
5AE9DI 







42
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Beverage machine services 12,600$ -$
Total 12,600$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
K for the year ended December 31, 2022 (File No. 001-02217) at www.sec.gov.
The Coca-Cola Company
Affiliated Transactions
For the year ended December 31, 2022
43




 
 @ 
B 

  


!!    

.  4  ' 10*3,30 3,3,
'%2'$,%)/9'C'/3'*>  @ 1A*=-- @ 11*,0+
!60-*1-<01*+11
$#**$#()%31*32A02*-A0
 !!*  !$    6603*0++2*<10
   A+=A-1
2'$,%)/9/+#0'0,*1,AA*22<
   3<=1<,
     660*-2<0*+1<
/" 
!
O 40*+1A2<A
  
!
O  7"3*,,,A+0
/+#0'B'(#$'/+#0',<'*76703*+3-2*<+2
  3*=300*2A0

#/*#-)!,%'!'%/+#0'42*A,+<*<=A

I#  
!
''! !!  1130
'%/+#0' %%$)13%,1-'%#&,$'#5/'$*#(&'
#+,
#-,
#02,/.>  @ 2*<<0 @ <*<+<
B,*)+'%/+#0''$&,$'> @ 3 3= @ 0 A,
)-3%'!'%/+#0''$&,$'> @ 3 3- @ 0 <2
C'$,9'&,$'*3%*%,/!)/9GB,*)+6+*10-+*32-
 !$   3-3A
C'$,9'&,$'*3%*%,/!)/9G)-3%'!+*1+,+*131


0!! '   ''!  ( 6 )!"
44




 
 @ 
B 

 B  



!!  $!

4  ' 10*3,30


3$$'/% **'%* 
 /$! >  @ 2*=A+
) $  0*3+3
#%,-
,*&
,*&H3)C,-'/%*,/!&#$%'$0/C'*%0'/%*70,*23=
 '!   70*=22
6   $'! *! !!( @-0=@-0=*  $ !"641*-03
$  1*+0+
B       3*22+
#%,-
3$$'/% **'%*33*-+-
/" $  670<*-2A
 $  A0A
   76=*<10
4     473*032
B "*! / O 62*23,
6 (  !$ 0+*+=-
F(!!64602*1=1
 '!  7<A-
#%,- **'%*> 47 @ 2+*1-+
 B D
@

3$$'/%),1)-)%)'* 
"'!     > 4 @ 0+*=02

 "'! 41*1,<
  !)  '0*11A
   =A=
#%,-
3$$'/%),1)-)%)'*402*2-,

)  '7441A*00=
  !'! 4A*=,<
4    !'! 3*A30
&'
#+,
#-,
#02,/.&,$'#5/'$*:H3)%. 
*@, 3-$! JM O00*3,, J O<*,+, 470*<=,
!!660A*00=
 $   4=2*,2+
!    $  
!
6"
0+*11,

6 "*O3*<033*<0- *  $ !" 7"
-0*=+0

H3)%. %%$)13%,1-'%#&,$'#5/'$*#(&'
#+,
#-,
#02,/.33*222
/"''! !!  40*A=0
#%,-H3)%.673+*A=,
#%,-),1)-)%)'*,/!H3)%.> 47 @ 2+*1-+
45
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Equipment parts 74,028$ -$
Total 74,028$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
Environment One Corporation
Affiliated Transactions
For the year ended December 31, 2022
46
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Aviation training 31,070$ -$
Total 31,070$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
FlightSafety International Inc.
Affiliated Transactions
For the year ended December 31, 2022
47
Marmon Utility LLC
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Materials 7,744,058$ -$
Total 7,744,058$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
Affiliated Transactions
For the year ended December 31, 2022
48
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Credit rating services 552,500$ -$
Total 552,500$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
financial statements of its parent company,Moody's Corporation,are included.For further information on
the following financial statements,refer to Moody's Corporation's Form 10-K for the year ended December
31, 2022 (File No. 001-14037) at www.sec.gov.
Moody's Investors Service
Affiliated Transactions
For the year ended December 31, 2022
49
#
C"C



 





   
   






+$*.

.

 .
,&$((.
9+:%>05.C  C 
C
+2205.C.+5+:%2C%5)C%)3050<>:%>0@+C 
C 
C
+9:+(0%>075C%5)C%37:>0B%>075C C 
C
+<>:?(>?:05.C 
C
7<<C9?:<?%5>C>7C>/+C)0@+<>0>?:+C7-C C
%)".,&$((.
.

.
&')!$.!$%#.
. .
%$%&')!$.,&$(.!$%#.$).
5>+:+<>C+A9+5<+C5+>C  C 
C
>/+:C57579+:%>05.C05(73+C5+>C C C
%05C75C+A>05.?0</3+5>C7-C)+'>C
C
%$%&')!$.,&$(.!$%#.$).
..
$%#.%'.&'%+!(!%$.%'.!$%#.),(.
. .
:7@0<075C-8:C05(73+C>%A+<C C 
C
).!$%#.
.  .
+<<C+>C27<<C05(73+C%>>:0'?>%'2+C>7C575(75>:72205.C05>+:+<><C
).!$%#.))'!*)".)%.%%-
(.

.
  .
'$!$(.&'.( '.
%<0(C
.
.
02?>+)C
.
.
! ).+'.( '(.%*)()$!$.
%<0(C 
.
.
02?>+)C ..










.


C
C
C
C
C

.

.
C

C
.
 .

C
.
C
.
.

.

.

.
50

















  
!!"!;
D>>,9BK(AA,BAK
(A0K(:+K*(A0K,=E2F(6,:BAK
%0;>BB,?8K29F,AC8,:BAK
**;D:CAK?,*,2F()7,K:,BK;-K(76;G(:*,AK.;>K*>,+3BK7;AA,AK;-K
K29KK(:+K
K2:KK
"B1,>K*D>>,9BK(AA,BAK
"27'/;)844+17;'66+76;
#?;<,@IK(:+K,=D3<8,9BK:,BK;-K(**D8D6(C,+K+,<>,*3(C2;9K;-K


K29KK(:+K


K29K
K
"<,>(C2:/K6,(A,K>3/0B;-DA,K(AA,CAK
;;+G377K
:B(9/2)7,K(AA,BAK:,BK
,-,>>,+KB(HK(AA,BAK:,BK
"C0,?K(AA,BAK
"27'/;'66+76;
#!;;!  !
;%$&;
D>>,9BK73()372B2,AK
**;E:CAK<(I()7,K(9+K(**>D,+K72()262B2,AK
E>>,:BK<;@2;:K;-K;<,?(B3:/K7,(A,K73()372B2,AK
,-,>>,+K>,F,:D,K
"27'/;)844+17;/-'(-/-7-+6;
!;:*E>>,:BK<;@2;:K;-K+,-,>>,+K?,F,:E,K
;:/B,>8K+,)BK
,-,>>,+KB(HK73()372B2,AK:,BK
':*,@(3:KB(HK<;A2B2;:AK
"<,>(C2:/K6,(A,K62()273B3,AK
"C0,?K73()372B2,AK
"27'/;/-'(-/-7-+6;
;:B29/,9*2,AK!;B,K
K
!,'4+,2/*+46
;+39-7:;
#>,-,??,+KAB;*4K<(>KF(7D,K

K<,?KA0(>,K
KA0(>,AK(DB0;>2J,+K:;KA1(>,AK2AAE,+K(9+K;DBAC(:+2:/K
%,>3,AK*;88;9KAB;*5K<(>KF(6D,K

K<,>KA0(?,K
KA0(>,AK(DB0;>3J,+K:;KA0(>,AK2AAD,+K(:+K;DBAB(:+3:/K
;88;:KAC;*4K<(>KF(7E,K
K<,>KA1(>,K
KA0(?,AK(DC0;?3J,+KKA0(?,AK3AAD,+K(BK,*,8),>K
KK
(9+K,*,8),?K
KK>,A<,*B3F,7I K
(<2B(6KAE><7EAK
$,B(2:,+K,(?92:/AK
&>,(AE>IKAB;*4K(BK*;ACKK(9+K
KA1(>,AK;-K*;88;:KAB;*4K(BK,*,8),>K
KK(:+K,*,8),>K
K

K>,A<,*B3F,7IK
**D8E7(B,+K;B1,>K*;8<?,0,9A2F,K7;AAK
"27'/;22*:
6;6,'5+,2/*+46;+38.7:;
!;:*;9B?;773:/K29B,>,ACAK
"27'/;6,'4+,2/*+46
;+39-7:;
"27'/;/-'(-/-7-+6;'1*;6,'4+,2/*+46
;+39-7:;
K
K
K
K
+)+0(+4;;



;
;
K
;

;

;
;


;
;

;


;

;

;
;
K


;



K

K
K
K


K
K
K
K
K
K
K

K

 ;
;


;


;

;
;

;

;
;
;
;
;

;
;
 
;
;


;
;

;
;

K

K
K
K
K
K
K

K
K
K
K
K

K
K
K

K

K
K
K
K

K

K
51
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Equipment 603$ -$
Total 603$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
Mouser Electronics, Inc.
Affiliated Transactions
For the year ended December 31, 2022
52
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Travel services 417,595$ -$
Total 417,595$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
NetJets Inc.
Affiliated Transactions
For the year ended December 31, 2022
53
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Banking and lending services 371,319$ -$
Total 371,319$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
year ended December 31, 2022 (File No. 001-6880) at www.sec.gov.
U.S. Bancorp
Affiliated Transactions
For the period from January 1, 2022 to October 31, 2022
54
U.S. Bancorp
Consolidated Balance Sheet
At December 31 (Dollars in Millions)2022 2021
AssetsCash and due from banks $ 53,542 $ 28,905
Investment securitiesHeld-to-maturity (fair value $77,874 and $41,812, respectively)88,740 41,858 Available-for-sale ($858 and $557 pledged as collateral, respectively)(a)72,910 132,963
Loans held for sale (including $1,849 and $6,623 of mortgage loans carried at fair value, respectively)2,200 7,775 Loans
Commercial 135,690 112,023
Commercial real estate 55,487 39,053 Residential mortgages 115,845 76,493
Credit card 26,295 22,500 Other retail 54,896 61,959 Total loans 388,213 312,028
Less allowance for loan losses (6,936) (5,724)
Net loans 381,277 306,304 Premises and equipment 3,858 3,305 Goodwill 12,373 10,262
Other intangible assets 7,155 3,738 Other assets (including $702 and $1,193 of trading securities at fair value pledged as collateral, respectively)(a)52,750 38,174
Total assets $674,805 $573,284
Liabilities and Shareholders’ EquityDepositsNoninterest-bearing $137,743 $134,901
Interest-bearing 387,233 321,182
Total deposits 524,976 456,083 Short-term borrowings 31,216 11,796
Long-term debt 39,829 32,125 Other liabilities 27,552 17,893
Total liabilities 623,573 517,897
Shareholders’ equityPreferred stock 6,808 6,371 Common stock, par value $0.01 a share — authorized: 4,000,000,000 shares; issued: 2022 and 2021—2,125,725,742 shares 21 21
Capital surplus 8,712 8,539 Retained earnings 71,901 69,201
Less cost of common stock in treasury: 2022 — 594,747,484 shares; 2021 — 642,223,571 shares (25,269) (27,271)
Accumulated other comprehensive income (loss)(11,407) (1,943)
Total U.S. Bancorp shareholders’ equity 50,766 54,918 Noncontrolling interests 466 469
Total equity 51,232 55,387
Total liabilities and equity $674,805 $573,284
(a) Includes only collateral pledged by the Company where counterparties have the right to sell or pledge the collateral.
55
U.S. Bancorp
Consolidated Statement of Income
Year Ended December 31 (Dollars and Shares in Millions, Except Per Share Data)2022 2021 2020
Interest IncomeLoans $13,603 $ 10,747 $ 12,018
Loans held for sale 201 232 216 Investment securities 3,378 2,365 2,428 Other interest income 763 143 178
Total interest income 17,945 13,487 14,840
Interest ExpenseDeposits 1,872 320 950
Short-term borrowings 565 70 141 Long-term debt 780 603 924
Total interest expense 3,217 993 2,015 Net interest income 14,728 12,494 12,825
Provision for credit losses 1,977 (1,173) 3,806
Net interest income after provision for credit losses 12,751 13,667 9,019
Noninterest IncomeCard revenue 1,512 1,507 1,338
Corporate payment products revenue 698 575 497 Merchant processing services 1,579 1,449 1,261
Trust and investment management fees 2,209 1,832 1,736
Service charges 1,298 1,338 1,245 Commercial products revenue 1,105 1,102 1,143
Mortgage banking revenue 527 1,361 2,064 Investment products fees 235 239 192 Securities gains (losses), net 20 103 177
Other 273 721 748
Total noninterest income 9,456 10,227 10,401
Noninterest Expense
Compensation and employee benefits 9,157 8,728 7,938
Net occupancy and equipment 1,096 1,048 1,092 Professional services 529 492 430
Marketing and business development 456 366 318 Technology and communications 1,726 1,728 1,582
Other intangibles 215 159 176
Merger and integration charges 329 – – Other 1,398 1,207 1,833
Total noninterest expense 14,906 13,728 13,369
Income before income taxes 7,301 10,166 6,051
Applicable income taxes 1,463 2,181 1,066
Net income 5,838 7,985 4,985 Net (income) loss attributable to noncontrolling interests (13) (22) (26)
Net income attributable to U.S. Bancorp $ 5,825 $ 7,963 $ 4,959
Net income applicable to U.S. Bancorp common shareholders $ 5,501 $ 7,605 $ 4,621
Earnings per common share $ 3.69 $ 5.11 $ 3.06
Diluted earnings per common share $ 3.69 $ 5.10 $ 3.06 Average common shares outstanding 1,489 1,489 1,509
Average diluted common shares outstanding 1,490 1,490 1,510
56
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Cathodic protection and alternating current mitigation 1,667,747$ -$
Total 1,667,747$ -$
Basis of pricing (a)N/A
Cost of service (a)N/A
The margin of charges over costs (a)N/A
Assets allocable to the services (a)N/A
The overall rate of return on assets (a)N/A
(a)
WGR Operating, LP
Affiliated Transactions
For the period from March 4, 2022 to December 31, 2022
required as part of encroachment agreements with WGR Operating, LP.
Form 10-K for the year ended December 31, 2022 (File No. 001-35753) at www.sec.gov.
57
WESTERN MIDSTREAM PARTNERS, LP
CONSOLIDATED STATEMENTS OF OPERATIONS
Year Ended December 31,
thousands except per-unit amounts 2022 2021 2020
Revenues and other
Service revenues -fee based $ 2,602,053 $ 2,462,835 $ 2,584,323
Service revenues -product based 249,692 122,584 48,369
Product sales 399,023 290,947 138,559
Other 953 789 1,341
Total revenues and other (I) 3,251,721 2,877,155 2,772,592
Equity income, net-related parties 183,483 204,645 226,750
Operating expenses
Cost of product 420,900 322,285 188,088
Operation and maintenance 654,566 581,300 580,874
General and administrative 194,017 195,549 155,769
Property and other taxes 78,559 64,267 68,340
Depreciation and amortization 582,365 551,629 491,086
Long-lived asset and other impairments <2>20,585 30,543 203,889
Goodwill impairment 441,017
Total operating expenses <3)1,950,992 1,745,573 2,129,063
Gain (loss) on divestiture and other, net 103,676 44 8,634
Operating income (loss) 1,587,888 1,336,271 878,913
Interest income -Anadarko note receivable 11,736
Interest expense (333,939) (376,512) (380,058)
Gain (loss) on early extinguishment of debt 91 (24,944) 11,234
Other income (expense), net 1,603 (623)1,025
Income (loss) before income taxes 1,255,643 934,192 522,850
Income tax expense (benefit) 4,187 (9,807) 5,998
Net income (loss) 1,251,456 943,999 516,852
Net income (loss) attributable to noncontrolling interests 34,353 27,707 (10,160)
Net income (loss) attributable to Western Midstream Partners, LP $ 1,217,103 $ 916,292 $ 527,012
Limited partners' interest in net income (loss):
Net income (loss) attributable to Western Midstream Partners, LP $ 1,217,103 $ 916,292 $ 527,012
General partner interest in net (income) loss (27,541) (19,815) (11,104)
Limited partners' interest in net income (loss) <4) 1,189,562 896,477 515,908
Net income (loss) per common unit -basic <4l $ 3.01 $ 2.18 $ 1.18
Net income (loss) per common unit-diluted <4) $ 3.00 $ 2.18 $ 1.18
Weighted-average common units outstanding -basic <4) 394,951 411,309 435,554
Weighted-average common units outstanding -diluted <4) 396,236 412,022 435,624
(I)Total revenues and other includes related-party amounts of$1.8 billion, $1.6 billion, and $1.8 billion for the years ended December 31, 2022, 2021, and 2020, respectively.See Note 6. <2) See Note 7 and Note 9.<3) Total operating expenses includes related-party amounts of $(18.0) million, $86.2 million, and $182.7 million for the years ended December 31, 2022, 2021, and 2020, respectively. See Note 6.<4) See Note 5.
58
thousands except number of units
ASSETS
Current assets
Cash and cash equivalents
Accounts receivable, net
Other current assets
Total current assets
Property, plant, and equipment
Cost
Less accumulated depreciation
Net property, plant, and equipment
Goodwill
Other intangible assets
Equity investments
Other assets <1>
Total assets <2>
WESTERN MIDSTREAM PARTNERS, LP
CONSOLIDATED BALANCE SHEETS
LIABILITIES, EQUITY, AND PARTNERS' CAPITAL
Current liabilities
Accounts and imbalance payables
Short-term debt
Accrued ad valorem taxes
Accrued liabilities
Total current liabilities
Long-term liabilities
Long-term debt
Deferred income taxes
Asset retirement obligations
Other liabilities
Total long-term liabilities
Total liabilities (3)
Equity and partners' capital
Common units (384,070,984 and 402,993,919 units issued and outstanding at December 31, 2022 and 2021, respectively)
General partner units (9,060,641 units issued and outstanding at December 31, 2022 and 2021)
Total partners' capital
Noncontrolling interests
Total equity and partners' capital
Total liabilities, equity, and partners' capital
$
$
$
$
December 31,
2022 2021
286,656 $ 201,999
554,263 436,513
59,506 46,252
900,425 684,764
13,365,593 12,846,078
4,823,993 4,333,171
8,541,600 8,512,907
4,783 4,783
713,075 744,742
944,696 1,167,187
167,049 158,696
11,271,628 $ 11,273,079
360,562 $ 326,061
215,780 505,932
72,875 44,955
254,640 263,249
903,857 1,140,197
6,569,582 6,400,616
14,424 12,425
290,021 298,275
385,629 325,806
7,259,656 7,037,122
8,163,513 8,177,319
2,969,604 2,966,955
2,105 (8,882)
2,971,709 2,958,073
136,406 137,687
3,108,115 3,095,760
11,271,628 $ 11,273,079
(I)Other assets includes $6.5 million and $9.8 million ofNGLs line-fill inventory as of December 31, 2022 and 2021, respectively. Other assets also includes $60.4 millionand $56.2 million of materials and supplies inventory as of December 31, 2022 and 2021, respectively.CZ) Total assets includes related-party amounts of $1.3 billion and $1.4 billion as of December 31, 2022 and 2021, respectively, which includes related-party Accountsreceivable, net of$313.9 million and $180.2 million as of December 31, 2022 and 2021, respectively. See Note 6.<3) Total liabilities includes related-party amounts of$312.3 million and $270.5 million as of December 31, 2022 and 2021, respectively. See Note 6.
59
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
The following items are excluded from the table above:
For the year ended December 31, 2022
Affiliated Transactions
Berkshire Hathaway Energy Company
PacifiCorp PacifiCorp
Received Services Provided Services
Company's Form 10-K for the year ended December 31, 2022 (File No.001-14881)at www.sec.gov.
PacifiCorp is included in the following financial statements as a consolidated subsidiary of BHE.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
consolidated United States federal income tax return.For certain state income taxes,PacifiCorp is part of
BHE's combined or consolidated state income tax returns.PacifiCorp's provision for income taxes has been
computed on a stand-alone basis.PacifiCorp remits federal and certain state income tax payments to PPW
Holdings LLC.PPW Holdings LLC then remits income tax payments to BHE,and BHE remits any federal
income tax payments to Berkshire Hathaway Inc. Under this arrangement, at December 31, 2022,PPW
Holdings LLC owed PacifiCorp $80,050,413 and PPW Holdings owed Pacific Minerals, Inc. $3,477,143.
60
' ('
),.
#'.
$"%#.
#
(*('(
$#($!)
!#
()(
EGMFLK
AF
EADDAGFK
C
?6
535=25B


(()(
EBB5>D
1CC5DC
9K@
9F<
;9K@
=IMAN9D=FLK 




$FN=KLE=FLK
9F<
J=KLJA;L=<
;9K@
9F<
;9K@
=IMAN9D=FLK




/J9<=
J=;=AN9:D=K
F=L




$FN=FLGJA=K




(GJL?9?=
DG9FK
@=D<
>GJ
K9D=




-=?MD9LGJQ
9KK=LK




*L@=J
;MJJ=FL
9KK=LK




/GL9D
;MJJ=FL
9KK=LK




+JGH=JLQ
HD9FL
9F<
=IMAHE=FL
F=L




"GG<OADD




-=?MD9LGJQ
9KK=LK




$FN=KLE=FLK
9F<
J=KLJA;L=<
;9K@
9F<
;9K@
=IMAN9D=FLK
9F<
AFN=KLE=FLK




*L@=J
9KK=LK




)?D1<
1CC5DC 




61
' ('
),.
#'.
$"%#.
#
(*('(
$#($!)
!#
()(
3?>D9>E54
EGMFLK
AF
EADDAGFK
C
?6
535=25B


!!)(
#
&*).
EBB5>D
<9129<9D95C
;;GMFLK
H9Q9:D= 




;;JM=<
AFL=J=KL




;;JM=<
HJGH=JLQ
AF;GE=
9F<
GL@=J
L9P=K




;;JM=<
=EHDGQ==
=PH=FK=K




.@GJLL=JE
<=:L




MJJ=FL
HGJLAGF
G>
DGF?L=JE
<=:L




*L@=J
;MJJ=FL
DA9:ADALA=K




/GL9D
;MJJ=FL
DA9:ADALA=K




#
K=FAGJ
<=:L




#
BMFAGJ
KM:GJ<AF9L=<
<=:=FLMJ=K




.M:KA<A9JQ
<=:L




-=?MD9LGJQ
DA9:ADALA=K




=>=JJ=<
AF;GE=
L9P=K




*L@=J
DGF?L=JE
DA9:ADALA=K




/GL9D
DA9:ADALA=K




GEEALE=FLK
9F<
;GFLAF?=F;A=K
)GL=

IMALQ
#
K@9J=@GD<=JK
=IMALQ
+J=>=JJ=<
KLG;C


K@9J=K
9ML@GJAR=<


H9J
N9DM=

9F<

K@9J=K
AKKM=<
9F<
GMLKL9F<AF?




GEEGF
KLG;C


K@9J=K
9ML@GJAR=<
FG
H9J
N9DM=

K@9J=K
AKKM=<
9F<
GMLKL9F<AF?
W

W

<<ALAGF9D
H9A<AF
;9HAL9D




'GF?L=JE
AF;GE=
L9P
J=;=AN9:D=
W



-=L9AF=<
=9JFAF?K




;;MEMD9L=<
GL@=J
;GEHJ=@=FKAN=
DGKK
F=L




/GL9D
#
K@9J=@GD<=JK
=IMALQ




)GF;GFLJGDDAF?
AFL=J=KLK




/GL9D
=IMALQ




)?D1<
<9129<9D95C
1>4
5AE9DI 




62
' ('
),.
#'.
$"%#.
#
(*('(
$#($!)
())"#)(
$
$%')$#(
EGMFLK
AF
EADDAGFK
.51BC
>454
535=25B


$@5B1D9>7
B5F5>E5
F=J?Q 






-=9D
=KL9L=






/GL9D
GH=J9LAF?
J=N=FM=






$@5B1D9>7
5H@5>C5C
F=J?Q
GKL
G>
K9D=K






*H=J9LAGFK
9F<
E9AFL=F9F;=






=HJ=;A9LAGF
9F<
9EGJLAR9LAGF






+JGH=JLQ
9F<
GL@=J
L9P=K






-=9D
=KL9L=






/GL9D
GH=J9LAF?
=PH=FK=K






$@5B1D9>7
9>3?=5






$D85B
9>3?=5
5H@5>C5
$FL=J=KL
=PH=FK=






9HAL9DAR=<
AFL=J=KL






DDGO9F;=
>GJ
=IMALQ
>MF<K






$FL=J=KL
9F<
<ANA<=F<
AF;GE=






'GKK=K
?9AFK
GF
E9JC=L9:D=
K=;MJALA=K
F=L






*L@=J
F=L






/GL9D
GL@=J
AF;GE=
=PH=FK=






>3?=5
256?B5
9>3?=5
D1H
25>569D
5H@5>C5
1>4
5AE9DI
<?CC






$F;GE=
L9P
:=F=>AL
=PH=FK=






IMALQ
DGKK






#5D
9>3?=5






)=L
AF;GE=
9LLJA:ML9:D=
LG
FGF;GFLJGDDAF?
AFL=J=KLK






#5D
9>3?=5
1DDB92ED12<5
D?

C81B58?<45BC






+J=>=JJ=<
<ANA<=F<K






1B>9>7C
?>
3?==?>
C81B5C 






63
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
Statements for the year ended December 31, 2022, at www.brkenergy.com.
Received Services Provided Services
BHE AltaLink Ltd.
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
64
S
As at
December 31, December 31,
Notes 2022 2021
(in thousands of dollars)
ASSETS
Current
Cash $ 62 $ 6,611
Trade and other receivables 5 115,863 82,256
115,925 88,867
Non-current
Goodwill 202,066 202,066
Intangible assets 6 279,287 289,727
Property, plant and equipment 7 8,042,951 8,089,736
Third party deposits 8 60,365 64,296
Other non-current assets 9 1,197,158 1,120,080
$ 9,897,752 $ 9,854,772
LIABILITIES AND PARTNERS' EQUITY
Current
Trade and other payables 10 $ 101,058 $ 92,975
Commercial paper and bank credit facilities 11 122,665 136,500
Long-term debt maturing in less than one year 11 500,000 275,000
Current portion of deferred revenue 12 56,068 57,898
779,791 562,373
Non-current
Long-term debt 11 4,224,376 4,449,103
Deferred revenue 12 1,051,599 1,046,618
Third party deposits liability 8 60,365 64,296
Lease liabilities 13 48,714 50,847
Other non-current liabilities 14 36,031 50,858
6,200,876 6,224,095
Commitments and contingencies 24, 25
Partners' equity
AltaLink, L.P. equity 20 3,680,355 3,614,074
Non-controlling interests 21 16,521 16,603
3,696,876 3,630,677
$ 9,897,752 $ 9,854,772
CONSOLIDATED FINANCIAL STATEMENTS AltaLink, L.P.
65
S
Year ended
December 31, December 31,
Notes 2022 2021
(in thousands of dollars)
Revenue
Operations 17 $ 952,778 $ 950,781
Other 18 36,255 39,013
989,033 989,794
Expenses
Operating 19 (100,617) (103,047)
Property taxes, salvage and other 19 (98,446) (100,330)
Depreciation and amortization (286,966) (283,979)
(486,029) (487,356)
Operating income 503,004 502,438
Finance costs 11 (188,907) (185,700)
Loss on disposal of assets (3,232) (8,411)
Income before non-controlling interests $ 310,865 $ 308,327
Non-controlling interests (1,690) (1,896)
Net income $ 309,175 $ 306,431
Other comprehensive income
Actuarial gain 15 2,074 872
Comprehensive income $ 311,249 $ 307,303
CONSOLIDATED FINANCIAL STATEMENTS AltaLink, L.P.
66
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Renewables, LLC.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
Received Services Provided Services
BHE Renewables, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
67
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
U.S. Transmission, LLC.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
BHE U.S. Transmission, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
Received Services Provided Services
68
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Received Services Provided Services
Electric Transmission Texas, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
69
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Received Services Provided Services
MATL LLP
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
MATL LLP.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
70
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Received Services Provided Services
MTL Canyon Holdings, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
MTL Canyon Holdings, LLC.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
71
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
CalEnergy Philippines.
Received Services Provided Services
CalEnergy Philippines
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
72
Account Description
Employee relocation services
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
(b)
The following items are excluded from the table above:
auction,or directly. Auction pricing is variable based on actual auction results,while those awarded via direct contract are
charged $90, $485 or $985 per relocation,depending on policy,plus the actual costs of services procured from its vendors and
service providers.
HomeServices of America, Inc.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
Received Services Provided Services
HomeServices of America, Inc.
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
73
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
BHE GT&S, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
Received Services Provided Services
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
BHE GT&S, LLC.
74
Account Description
Natural gas transportation services (a)
Easement (b)-
Administrative services under the Intercompany
Total
Basis of pricing (a)(c)(b)(c)
Cost of service (a)(c)(b)(c)
The margin of charges over costs (a)None (b)None
Assets allocable to the services (a)None (b)None
The overall rate of return on assets (a)None (b)None
(a)
(b)
(c)
or as priced in a negotiated rate transportation service agreement filed with and approved by the FERC.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
Company FERC Form 2 for the year ended December 31, 2022 at www.brkenergy.com.
with other easements that PacifiCorp has entered into that do not interfere with the current or future use of the property as
transmission corridor lands.
Kern River Gas Transmission Company
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
Received Services Provided Services
75



*+ ( ,-./+0
/'+(
12345
12678
(+( 
9 +(   :
;<=>?@?ABCDE?F?GHDIJDDAKLMMDAMLGNOAJD@PDQBAMR
SBGDT<U VBAFD<WLHH<XGAK?R YDWD@DGHDZ?[DTX=QD@KQR
;X@@DGA\D?@]GN<W^X?@AD@_\D?@E?F?GHDKHR
Z@B<@\D?@]GNE?F?GHD`a_b`KNR

! c)c& c&&&&
! c)))
))

! c&
 c&&c)



& &&&
&
)c) c

)

c

)c) c






&
)


c !
!

!
dVeSeV\ZSLTV
((0(1!&2
(7f(g#51)2
/4/h((0(1/( 2
1h2ff7$-+$($+$1
2
*(((0(1/(2
*7f
71$('7$ $&2
1h2ff7$-($*7f
781$2
*7f
71/()
2
*(((0(1/(& c2
((0( i7((1&2
.j( !k.1)$2
j0(kf5.1)$2
.j( - +!*f7(1)$2
.4 (j0(.1)$2
OVl]YZYOZ]YV\LTPeTm]IVn]TVI
*7((0+(012
1h2ff7$-+f( (o(12
p-((f( +12
p-((j78 0+1$2
*f7((f
4('p-((12



   
!
"#!$%"&$'(


&
*&&*

***
&


)
&&*

***
&

)& *


+,*& **


!
&
*)
)&*)


& ))&
)

))* &)&*



&
) 
&))

&
*


)


-#.
/ +,
01(
/ +&,
(2(
/ !
 +*,
3('-01
/ +
,
4.!5(6(6(+*,
4.!5(6(6(!7 .+*&,
53543('0(8 96((+5(*!!),
:;<<=>?@>A@::<;=A@BB=?B
'+,
-010(+!,
C#.
/ +,
508'96((+&,
D(16E+,
/(11/(16E+,
3('11/(16E+,
+4,11/$611(E11/(! (+,
D(16E1( 0+,
11/(16E1( 0+&,

/-(1#+,

/-(1#%0 (E/( +,
 /+1, %(1(  /1(+F,+,
(( 30(.-/00+,
1' +,
3('( -/00+&,
D/1(7 -+*,
1+
$ 
$,
+4,D1/((1
-(%0 (E/( +&,





 * *
)

&
)

*** *
*
&
&
&*)
&
&
))&
*
&
&&
&)
&

&* )& 
)
)
))& ))

)
)
) 
) )&
)
)&
))
+,(  -. !.(/&$0
12. 3(.+,(  4 5-/&$('.&$0
67(/&0
 85+/&&('.&)0
9(( 8  58:/)0
(58:/)0
55. ((78./)0
5..( 55. (/)0
8(89(.((/)0
/101-!;(8(89(.((/)0
8(89(.((!4 -/)&0
/101-!;(8(89(.((!4 -/)&0
;<;1.( 55. (/;(('.&0
=>?>@@>==>ABCD
(E :(%6/
0
%( 76(71/
$0
58 ( -.(7,(. 7(/
$0
<('-.(7(/
$0
7,.87 98(-('-/5(50/
0
7,.87 98(-('-/+0/
$ 
$0
-55.(/
0
;67
5(/
0
5. :(/
&0
 16(((7(/
)0
5'86( ((%6 $/

0
(E 152. :(/
*0



)
!*+,))-- -&&
)-


))) 
-&)-


&
& 
-&
./01.203456780/9:;<:=>?@ABCC:
DDEE(  FDG%*-,
DH ED' I(*-,
GJGK +(*G(&&('E)-,
GJGK( J('+(*G(!& 
,
76



*+ ( ,-./+0
/'+(
12345
12678
(+( 
9 +(   :
;<=>?@?ABCDE?F?GHDIJDDAKLB?MBFBABDN?GOPAJD@;@DOBANQ
LBGDR<S TBAFD<UVHH<WGAK?Q XDUD@DGHDY?ZDRW=MD@KMQ
;W@@DGA[D?@\GO<U]W?@AD@^[D?@E?F?GHDKHQ
Y@B<@[D?@\GOE?F?GHD_`^a_KOQ

! 
!


&
) b)& b)&


b 


!b 1b

2 1


2

!b
!
) 1bb)2 &b&b

b) bbbb
&
)&!)

&!)
b &!)
&!)

!b

!b
YXPYXc\TVX[;VYcTVL
d(e#f7 12
 d(e#f7 12
+(d(e#d78e8 12
d(e#g8(0-1&2
7+(d(e#1)2
4(' !f+(1
!2
f((e- +(d(e#12
1g2e7(+(d(e#12
1g2+(d(e#%+12
( 51$&2
+++(  (87( d78 051&$2
1g2eh7 +(d(e#1)2
ee77( 4('+'-fe1b2
/4/g+(0+(1/(('72
LPRiT\Xjk\ET
l 12
1g2eh7 l 12
 -ee( +12
4('g5!/8(12
(m 7g5!/8(12
1g2(m e7(g5!/8(!1&2



   
!
"#!$%"&$'(



&*)* 

&))
)


*) )&&





**
*
*& 

&
)


*
* )


*) &*
)** &
)
&!& *
 ))*


&
)

*)&) *

*&
* 
)
 &*&
+,-.((,/!01(
020,,/!01(+0()('.-
345678389:77684;<=><;<4<6?
21/( @(,!AB.(+)-
BB..( C@(DE.B+
$-
BB..( CEF. /+
$-
BB..( C G(+
$-
BB..( B.2@(/C+
$-
BB..( C(. +*-
,/!0(C(CE(.(,1(
,/!0(C(CE(.(,1(!H /
(((21/(+-
020,2('AB.(,1(+0(&('.-
9:77684=8I=997:6I;<=><;<4<6?
.((,/!01(
A(D1+-
BB.(D1+-
A(D1(B( @+-
BB.(D1(B( @+-
.(@(+-
0%BB. +&-
E((BB. +)-
C  B +
-
(. ,/!01(+*-
(. E((+-
0%B(D1+-
B..( BB. ,1(+-
21/( @(,!.(+-





&*

&)
& &&&&
&
)&&
& &*

*
&&*
&)
&* 



&&
&
&+,*
)
&*
&+-,
& &)
&&)&*&))*
*

&)
&
& 
*&
./01.203456780/9:;<:=>?@ABCC7
D(DE(F(G-(+,
+G,GH!I(D(DE(F(G-(
D(DE(F(G-(!J H+,
+G,GH!I(D(DE(F(G-(!J H
IKIGF( LLF G-(+I()('F,
M/./00/M10/MNOP
F( DL(FL(+,
LLFF(  ED((I% (+,
 QR(((S(+&,
K('  (+,
K('HF(SG-(+,
(T QLUF -(+),
LLFF(  ELI%!LL( (T(+
,
LLFF(  ELI%!K('R(S+
,
LLFF(  ELI%!K('+
,
IKIG  (+I()('F&,
IKIGG-( K(' (+I( &&,
77



*+ ( ,-./+0
/'+(
12345
12678
(+( 
9 +(   :
;<=<>?>@<ABC@DA?>
:7(0
$(E71 2('8E('+(5F7( E712('8E('('('+ ('+0$$+(E7152('F7(((7(E(E7((07E(GE712('F7(((7(57((01#2('F7(( (7(('7((07E(('E7(0F7($$+(E7152('F7(( (7(E(E7((07E(GE712('F7(( (7(57((0 1#2('F7(( (7(('7((07E(('+0F7($$H (E7  +E('(($
7:7(0++E8
(+(7('F7( (E712 12+(7(EE7(-7 %+((0(I (4('('7((0E7(7((0 +(($J+ ('7(12-('7&+++($HE7('7(E71E212(($+(7(EE7(4('((04+(5HE('EE7( 8-$+((*(7.E+75EE7($$$)$)$$+5+(((55('(((E0EE7(('$.-EE%+(EE57(((+E5'E(5E0%(7E'('(7 (7(0 (8 (('7((0KE7('E'07((7(('7((0('+E((+5+7E'$J((E'0E(('5-7E(('E'('E(5E0(('(%E((5('('%+(('LE('E'E(('5'(('7((0((7E'-7E-7(+('+E((+5+7E'$.-EE%+(EE55E(7(07E-75('07(5(((0(+E5E(5-7E- E(E7+5+7E'70('L7(((8E'(E%+EE7($H0(++5('+(((E#'++E8(('J(((HE7E'(08E7(+5$(+5EE%+(0('E'5EE7(5('75('0'E''E((EE7 5('8E( ++((('7('+E50$5-('+++(E(7E'E'5$%+((('+-70KF7(K57(('(+(++($H('E77E(+(5 (7((0+((7++0('+++(EE7(((+(('((((('E' 7$
MN@>OAP QN<R>ABSDDAT@<U=V
W>B>X>@D>Y=Z>OT?[>XU[V
QA<=R\TXX>@<]>=X<A^=<>_=R=@D>BAX`T=X<>Xa]>=XUDV
QA<=RYXNAX]>=X<A^=<>_=R=@D>BAX`T=X<>Xa]>=XUbV
\TXX>@<QcX>>dA@<cef@b>b`T=X<>XRgh@RgOAiATX<c`T=X<>XU>V
YXNAXQcX>>dA@<cef@b>b`T=X<>XRgh@RgOAiATX<c`T=X<>XUBV
fR>DPj<NRN<g\TXX>@<]>=X<A^=<>UN@bARR=XeVUZV
fR>DPj<NRN<gYX>kNATe]>=X<A^=<>UN@bARR=XeVUcV
l=ej<NN<g\TXX>@<]>=X<A^=<>UN@bARR=XeVUNV
l=ej<NRN<gYX>kNATe]>=X<A^=<>UN@bARR=XeVUmV
h<c>Xj<NRN<g\TXX>@<]>=X<A^=<>UN@bARR=XeVUnV
h<c>Xj<NRN<gYX>kNATe]>=X<A^=<>UN@bARR=XeVURV

 ! 

 )) 

 ))

 )! && o
 && o

)! ) &
) &

/HIH/94/H*.H*4
.4+(5-712
4+(5%+
4+(%+12
(E%+12



& &!
&) &**& &) &**&
) &!

&!
&**& 

&)) &**& 

&))
* &!



 **&
 
 **&
 

 &) *
* &) *
*
 &!& *)

)& *)

)&
 &!& 

 
& 

 
&
& &!& )
)
*& )
)
*&
) ! & *** & ***

! &* &** &* &**
*



+,(%+-.
+,(%+((((-$.
($/+$((0(-!.
(1(((0(,2$ 32((-&.
($+$4,5 ( 6$7(2 0(-)$.
(1(5%+-)$.
62(08(-)$.
-4.62(0 (-)$.
9%:('9';,9%-
$.
;,9%!
 -*$.
;,9%!:('-*$.
5 ;,9%-$.
-4.5 ;,9%! (-$.
;5((9% ( 32((!<(-$.
-4.=+(((0(-$&.
4+(((0(-$).
-4.=+(,-$
.





** 
*
) ** 
*
)
& &*
)) &

) &*
)) &

)


)






&)
* &) 


*))
*
)
) +, &
-.(/+$),
//(%.+$,
010-((21.(3%.+0(('4,
5(((21.(36/+0(,
107651506158
1('6/
54((21.(36/
94
/' 3:;;3 (/(<#+,
+-,( %./' 3:;=(/(<#+&,
94
54((21.(+*,
+-,%.54((21.(+*$,
5.(3(6/+
,
>4(2384; 2.+
$,
6(( 9  6/+),
/1('
4  43(4/(+)$,
/45.(36/+,




 
 ***



  * &
&
)

 *
&
* &* &*
 
* &*&

 &!&
 &!& ) +*
),
 &!& && 
)
!
* *
& !
*
) &

)

-.(.(/+$,
01021('34+0(('5,
1('34 54(
2.(.(/+$,
45(6(+,
(+&$,
2354+&$,
(+&$,
%. (5(74(4 ( 4(7(+&$,
1(' 54(+&$,
01021('34 54(+0(('5*,
0%..4$(1('34  54(
0%1('0'340%+
$,
340%!
 +*$,
340%!1('+*$,
7 340%+$,
+2,7 340%! (+$,
37((0% ( 85((!9(+$,
+2,37((0% (+,



* 
) 

& *
) 
&
&
& 
!*
&
& 
!*
&&
&) 
&
 +*
,
&*+,
)+*,
) &*
& ))&
)
)
)
-.-/-%.('01  21(+-(!
,
3(.('01  21(+-(*,
03-4-564
0((/7!-8(+),
(9(8(1$ %:+
,
(9(/1;2 8(+
$,
+/,(9(28(! (+*,
+/,(9(61;2 8(! (+*$,
0((8((1( :+,
.('0((%:+,
+/,1< 
2  27(21(! (+,
3(0(('7+-(&('2&*,
01<%( =0(+-()& ),
>-.03?0-4
%( =01+,
+/,%( = 21(+,



)
)& &!&
))
)
&*
& ))&
+,-.+/-012345-,67897:;<=>?@@:
A(%( BC(DE())F
CGE%!
  H('D*$F
%( BC((E%D))&F
A(CGDE() ))F
78
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Received Services Provided Services
Northern Natural Gas Company
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
Financial Statements for the year ended December 31, 2022, at www.brkenergy.com.
79
Northern Natural Gas Company
Balance Sheets
(Amounts in thousands, except share data)
As of December 31,
2022 2021
ASSETS
Current assets:
Cash and cash equivalents $ 16,597 $ 23
Accounts receivable, net 172,890 131,550
Accounts receivable from affiliate 11,578 11,194
Notes receivable from affiliate 225,000 325,000
Transportation and exchange gas receivables 22,674 22,812
Inventories 76,398 62,222
Income tax receivable 26,803
Other current assets 44,285 35,047
Total current assets 569,422 614,651
Property, plant and equipment, net 5,127,698 4,819,898
Regulatory assets 182,033 92,445
Other assets 53,448 73,663
Total assets $ 5,932,601 $ 5,600,657
LIABILITIES AND SHAREHOLDER'S EQUITY
Current liabilities:
Accounts payable $ 111,576 $ 106,283
Accounts payable to affiliates 4,822 2,599
Accrued interest 23,116 23,116
Accrued property, income and other taxes 84,167 73,463
Accrued employee expense 17,913 18,058
Transportation and exchange gas payables 20,254 21,377
Other current liabilities 65,379 83,314
Total current liabilities 327,227 328,210
Long-term debt 1,587,817 1,587,534
Regulatory liabilities 389,130 409,438
Deferred income taxes, net 681,469 656,563
Asset retirement obligations 14,256 14,397
Other long-term liabilities 61,628 52,654
Total liabilities 3,061,527 3,048,796
Commitments and contingencies (Note 11)
Shareholder's equity:
Series A preferred stock -1,000 shares authorized, $0.01 par value, no shares issued and outstanding
Common stock -10,000 shares authorized, $1.00 par value, 1,002 shares issued and outstanding 1 1
Additional paid-in capital 981,868 981,868
Retained earnings 1,889,205 1,569,992
Total shareholder's equity 2,871,074 2,551,861
Total liabilities and shareholder's equity $ 5,932,601 $ 5,600,657
80
Operating revenue:
Transportation
Storage
Gas, liquids and other sales
Total operating revenue
Operating expenses:
Operations and maintenance
Cost of gas and liquids sales
Depreciation and amortization
Taxes, other than income taxes
Total operating expenses
Operating income
Other income (expense):
Interest expense
Interest income
Other, net
Total other income (expense)
Income before income tax expense
Income tax expense
Net income
Northern Natural Gas Company
Statements of Income
(Amounts in thousands)
$
Years Ended December 31,
2022 2021
897,534 $ 834,910
97,372 93,635
123,464 143,104
1,118,370 1,071,649
345,911 335,272
95,419 58,545
172,402 162,262
73,813 67,717
687,545 623,796
430,825 447,853
(62,975) (61,145)
9,396 4,182
22,565 18,873
(31,014) (38,090)
399,811 409,763
80,598 93,873
$ 319!213 $ 315!890
81
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
BHE Compression Services, LLC.
Received Services Provided Services
BHE Compression Services, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
82
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
The following items are excluded from the table above:
Received Services Provided Services
MidAmerican Energy Company
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
Form 10-K for the year ended December 31, 2022 (File No. 333-15387) at www.sec.gov.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
83
""'#
#'.
$"%#.
!#
()(
EGMFLK
AF
EADDAGFK
C
?6
535=25B


(()(
EBB5>D
1CC5DC
9K@
9F<
;9K@
=IMAN9D=FLK 




/J9<=
J=;=AN9:D=K
F=L




$F;GE=
L9P
J=;=AN9:D=




$FN=FLGJA=K




+J=H9QE=FLK




*L@=J
;MJJ=FL
9KK=LK




/GL9D
;MJJ=FL
9KK=LK




+JGH=JLQ
HD9FL
9F<
=IMAHE=FL
F=L




-=?MD9LGJQ
9KK=LK




$FN=KLE=FLK
9F<
J=KLJA;L=<
AFN=KLE=FLK




*L@=J
9KK=LK




)?D1<
1CC5DC 




84
""'#
#'.
$"%#.
!#
()(
3?>D9>E54
EGMFLK
AF
EADDAGFK
C
?6
535=25B


!!)(
#
('$!'(
&*).
EBB5>D
<9129<9D95C
;;GMFLK
H9Q9:D= 




;;JM=<
AFL=J=KL




;;JM=<
HJGH=JLQ
AF;GE=
9F<
GL@=J
L9P=K




MJJ=FL
HGJLAGF
G>
DGF?L=JE
<=:L


W

*L@=J
;MJJ=FL
DA9:ADALA=K




/GL9D
;MJJ=FL
DA9:ADALA=K




'GF?L=JE
<=:L




-=?MD9LGJQ
DA9:ADALA=K




=>=JJ=<
AF;GE=
L9P=K




KK=L
J=LAJ=E=FL
G:DA?9LAGFK




*L@=J
DGF?L=JE
DA9:ADALA=K




/GL9D
DA9:ADALA=K




GEEALE=FLK
9F<
;GFLAF?=F;A=K
)GL=

(81B58?<45BC
5AE9DI
GEEGF
KLG;C


K@9J=K
9ML@GJAR=<
FG
H9J
N9DM=

K@9J=K
AKKM=<
9F<
GMLKL9F<AF?
W

W

<<ALAGF9D
H9A<AF
;9HAL9D




-=L9AF=<
=9JFAF?K




/GL9D
K@9J=@GD<=JK
=IMALQ




)?D1<
<9129<9D95C
1>4
C81B58?<45BC
5AE9DI 




85
""'#
#'.
$"%#.

())"#)(
$
$%')$#(
EGMFLK
AF
EADDAGFK
.51BC
>454
535=25B


$@5B1D9>7
B5F5>E5
-=?MD9L=<
=D=;LJA; 






-=?MD9L=<
F9LMJ9D
?9K
9F<
GL@=J






/GL9D
GH=J9LAF?
J=N=FM=






$@5B1D9>7
5H@5>C5C
GKL
G>
>M=D
9F<
=F=J?Q






GKL
G>
F9LMJ9D
?9K
HMJ;@9K=<
>GJ
J=K9D=
9F<
GL@=J






*H=J9LAGFK
9F<
E9AFL=F9F;=






=HJ=;A9LAGF
9F<
9EGJLAR9LAGF






+JGH=JLQ
9F<
GL@=J
L9P=K






/GL9D
GH=J9LAF?
=PH=FK=K






$@5B1D9>7
9>3?=5






$D85B
9>3?=5
5H@5>C5
$FL=J=KL
=PH=FK=






DDGO9F;=
>GJ
:GJJGO=<
>MF<K






DDGO9F;=
>GJ
=IMALQ
>MF<K






*L@=J
F=L
W





/GL9D
GL@=J
AF;GE=
=PH=FK=






>3?=5
256?B5
9>3?=5
D1H
25>569D






$F;GE=
L9P
:=F=>AL






#5D
9>3?=5 






86
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Received Services Provided Services
Midwest Capital Group, Inc.
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
Capital Group, Inc.
87
""'#
*##
!!
#
(*('(
$#($!)
!#
()(
EGMFLK
AF
EADDAGFK
C
?6
535=25B


(()(
EBB5>D
1CC5DC
9K@
9F<
;9K@
=IMAN9D=FLK 




/J9<=
J=;=AN9:D=K
F=L 


$F;GE=
L9P
J=;=AN9:D=


$FN=FLGJA=K 


+J=H9QE=FLK 


*L@=J
;MJJ=FL
9KK=LK 


/GL9D
;MJJ=FL
9KK=LK 


+JGH=JLQ
HD9FL
9F<
=IMAHE=FL
F=L 


"GG<OADD 


-=?MD9LGJQ
9KK=LK 


$FN=KLE=FLK
9F<
J=KLJA;L=<
AFN=KLE=FLK 


*L@=J
9KK=LK 


)?D1<
1CC5DC 




88
""'#
*##
!!
#
(*('(
$#($!)
!#
()(
3?>D9>E54
EGMFLK
AF
EADDAGFK
C
?6
535=25B


!!)(
#
""'(
&*).
EBB5>D
<9129<9D95C
;;GMFLK
H9Q9:D= 




;;JM=<
AFL=J=KL 


;;JM=<
HJGH=JLQ
AF;GE=
9F<
GL@=J
L9P=K 


)GL=
H9Q9:D=
LG
9>>ADA9L=W


MJJ=FL
HGJLAGF
G>
DGF?L=JE
<=:L 
W

*L@=J
;MJJ=FL
DA9:ADALA=K 


/GL9D
;MJJ=FL
DA9:ADALA=K 


'GF?L=JE
<=:L 


-=?MD9LGJQ
DA9:ADALA=K 


=>=JJ=<
AF;GE=
L9P=K 


KK=L
J=LAJ=E=FL
G:DA?9LAGFK 


*L@=J
DGF?L=JE
DA9:ADALA=K 


/GL9D
DA9:ADALA=K 


GEEALE=FLK
9F<
;GFLAF?=F;A=K
)GL=

"5=25BC
5AE9DI
+9A<AF
;9HAL9D 


-=L9AF=<
=9JFAF?K 


/GL9D
E=E:=JK
=IMALQ 


)?D1<
<9129<9D95C
1>4
=5=25BC
5AE9DI 




89
""'#
*##
!!
#
(*('(
$#($!)
())"#)(
$
$%')$#(
EGMFLK
AF
EADDAGFK
.51BC
>454
535=25B


$@5B1D9>7
B5F5>E5
-=?MD9L=<
=D=;LJA; 






-=?MD9L=<
F9LMJ9D
?9K
9F<
GL@=J 



/GL9D
GH=J9LAF?
J=N=FM= 



$@5B1D9>7
5H@5>C5C
GKL
G>
>M=D
9F<
=F=J?Q 



GKL
G>
F9LMJ9D
?9K
HMJ;@9K=<
>GJ
J=K9D=
9F<
GL@=J 



*H=J9LAGFK
9F<
E9AFL=F9F;= 



=HJ=;A9LAGF
9F<
9EGJLAR9LAGF 



+JGH=JLQ
9F<
GL@=J
L9P=K 



/GL9D
GH=J9LAF?
=PH=FK=K 



$@5B1D9>7
9>3?=5 



$D85B
9>3?=5
5H@5>C5
$FL=J=KL
=PH=FK=   

DDGO9F;=
>GJ
:GJJGO=<
>MF<K 



DDGO9F;=
>GJ
=IMALQ
>MF<K 



*L@=J
F=L W



/GL9D
GL@=J
AF;GE=
=PH=FK=   

>3?=5
256?B5
9>3?=5
D1H
25>569D 



$F;GE=
L9P
:=F=>AL   

#5D
9>3?=5 






90
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
BHE Infrastructure Group, LLC.
Received Services Provided Services
BHE Infrastructure Group, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
91
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Received Services Provided Services
BHE Turbomachinery, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
BHE Turbomachinery, LLC.
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
92
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
Received Services Provided Services
MidAmerican Energy Services, LLC
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
MidAmerican Energy Services, LLC.
93
Account Description
Administrative services under the Intercompany
Administrative Services Agreement ("IASA")
Total
Basis of pricing
Cost of service
The margin of charges over costs
Assets allocable to the services
The overall rate of return on assets
(a)
December 31, 2022. Please visit the Investors tab at www.brkenergy.com.
Received Services Provided Services
Northern Powergrid Holdings Company
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
94
Account Description
Equipment sale (a)
Administrative services under the Intercompany
Total
Basis of pricing (a)(b)
Cost of service (a)(b)
The margin of charges over costs (a)None
Assets allocable to the services (a)None
The overall rate of return on assets (a)None
(a)
(b)
Received Services Provided Services
NV Energy, Inc.
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
the services.
Company.NV Energy is an indirect wholly owned subsidiary of Berkshire Hathaway Energy Company.
For further information refer to Berkshire Hathaway Energy Company's Form 10-K for the year ended
December 31, 2022 (File No. 001-14881) at www.sec.gov.
95
Account Description
Wholesale energy purchases
Electricity transmission services
Wholesale energy sales
Transmission line loss revenue - 60,991
Transmission ancillary services
Settlement adjustment
Administrative services under the Intercompany
Total
Basis of pricing (a)(b)(c) (a)(c)
Cost of service (a)(b)(c) (a)(c)
The margin of charges over costs (a)None None (a)None
Assets allocable to the services (a)None None (a)None
The overall rate of return on assets (a)None None (a)None
(a)
(b)
(c )
The following items are excluded from the table above:
Received Services Provided Services
Nevada Power Company
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
for the year ended December 31, 2022 (File No. 000-52378) at www.sec.gov.
Power's Open Access Transmission Tariff ("OATT").Electricity transmission services provided by PacifiCorp are priced based on
a formula rate on file with the Federal Energy Regulatory Commission ("FERC").Transmission ancillary services provided by
PacifiCorp are priced pursuant to PacifiCorp's OATT Schedules.Wholesale energy purchases and sales are priced based on a
negotiated rate capped by the selling entity's cost.
Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of the
services.
Power's Harry Allen substation.These assets are owned by Nevada Power and are recorded in PacifiCorp's plant-in-service as
intangible assets in the gross amount of $18,193,656 ($10,441,142 net of accumulated depreciation)as of December 31, 2022.
PacifiCorp pays Nevada Power for its share of the costs to operate and maintain these assets.
96

#+
%$,'
$"%#.
#
(*('(
$#($!)
!#
()(
EGMFLK
AF
EADDAGFK
=P;=HL
K@9J=
<9L9
C
?6
535=25B


(()(
EBB5>D
1CC5DC
9K@
9F<
;9K@
=IMAN9D=FLK 




/J9<=
J=;=AN9:D=K
F=L




)GL=
J=;=AN9:D=
>JGE
9>>ADA9L=


W

$FN=FLGJA=K




-=?MD9LGJQ
9KK=LK




*L@=J
;MJJ=FL
9KK=LK




/GL9D
;MJJ=FL
9KK=LK




+JGH=JLQ
HD9FL
9F<
=IMAHE=FL
F=L




-=?MD9LGJQ
9KK=LK




*L@=J
9KK=LK




)?D1<
1CC5DC 




!!)(
#
('$!'(
&*).
EBB5>D
<9129<9D95C
;;GMFLK
H9Q9:D= 




;;JM=<
AFL=J=KL




;;JM=<
HJGH=JLQ
AF;GE=
9F<
GL@=J
L9P=K




.@GJLL=JE
<=:L
W



-=?MD9LGJQ
DA9:ADALA=K




MKLGE=J
<=HGKALK




=JAN9LAN=
;GFLJ9;LK




*L@=J
;MJJ=FL
DA9:ADALA=K




/GL9D
;MJJ=FL
DA9:ADALA=K




'GF?L=JE
<=:L





!AF9F;=
D=9K=
G:DA?9LAGFK




-=?MD9LGJQ
DA9:ADALA=K




=>=JJ=<
AF;GE=
L9P=K




*L@=J
DGF?L=JE
DA9:ADALA=K




/GL9D
DA9:ADALA=K




GEEALE=FLK
9F<
;GFLAF?=F;A=K
)GL=

(81B58?<45BC
5AE9DI
GEEGF
KLG;C



KL9L=<
N9DM=

K@9J=K
9ML@GJAR=<
AKKM=<
9F<
GMLKL9F<AF?
W

W

<<ALAGF9D
H9A<AF
;9HAL9D




-=L9AF=<
=9JFAF?K




;;MEMD9L=<
GL@=J
;GEHJ=@=FKAN=
DGKK
F=L




/GL9D
K@9J=@GD<=JK
=IMALQ




)?D1<
<9129<9D95C
1>4
C81B58?<45BC
5AE9DI 




97
#+
%$,'
$"%#.
#
(*('(
$#($!)
())"#)(
$
$%')$#(
EGMFLK
AF
EADDAGFK
.51BC
>454
535=25B


$@5B1D9>7
B5F5>E5 






$@5B1D9>7
5H@5>C5C
GKL
G>
>M=D
9F<
=F=J?Q






*H=J9LAGFK
9F<
E9AFL=F9F;=






=HJ=;A9LAGF
9F<
9EGJLAR9LAGF






+JGH=JLQ
9F<
GL@=J
L9P=K






/GL9D
GH=J9LAF?
=PH=FK=K






$@5B1D9>7
9>3?=5






$D85B
9>3?=5
5H@5>C5
$FL=J=KL
=PH=FK=






9HAL9DAR=<
AFL=J=KL






DDGO9F;=
>GJ
=IMALQ
>MF<K






$FL=J=KL
9F<
<ANA<=F<
AF;GE=






*L@=J
F=L






/GL9D
GL@=J
AF;GE=
=PH=FK=






>3?=5
256?B5
9>3?=5
D1H
5H@5>C5






$F;GE=
L9P
=PH=FK=






#5D
9>3?=5 






98
#+
%$,'
$"%#.
#
(*('(
$#($!)
())"#)(
$
#(
#
('$!'(
&*).
EGMFLK
AF
EADDAGFK
=P;=HL
K@9J=K
33E=E<1D54
$D85B $D85B )?D1<
?==?>
(D?3; %1949> '5D19>54 ?=@B585>C9F5 (81B58?<45BC
(81B5C =?E>D 1@9D1< 1B>9>7C !?CC
#5D AE9DI
1<1>35
535=25B





W









)=L
AF;GE=
W

W

W



W



ANA<=F<K
<=;D9J=<
W

W

W



W



*L@=J
=IMALQ
LJ9FK9;LAGFK
W

W

W







1<1>35
535=25B





W









)=L
AF;GE=
W

W

W



W



ANA<=F<K
<=;D9J=<
W

W

W



W



*L@=J
=IMALQ
LJ9FK9;LAGFK
W

W

W

W





1<1>35
535=25B





W









)=L
AF;GE=
W

W

W



W



GFLJA:MLAGFK
W

W



W

W



*L@=J
=IMALQ
LJ9FK9;LAGFK
W

W

W

W





1<1>35
535=25B




W









99
Account Description
Electricity transmission services
Electricity transmission service over agreed-upon facilities
Reserve share
Wholesale energy purchases
Operations and maintenance
Transmission ancillary services
Administrative services under the Intercompany
Total
Basis of pricing (a)(b)(a)(b)
Cost of service (a)(b)(a)(b)
The margin of charges over costs (a)None (a)None
Assets allocable to the services (a)None (a)None
The overall rate of return on assets (a)None (a)None
(a)
(b)
Sierra Pacific Power Company
Affiliated Transactions
For the year ended December 31, 2022
PacifiCorp PacifiCorp
Received Services Provided Services
10-K for the year ended December 31, 2022 (File No. 000-00508) at www.sec.gov.
Pacific's OATT.Transmission ancillary services provided by PacifiCorp are priced pursuant to PacifiCorp's OATT Schedules.
Electricity transmission services over agreed-upon facilities are priced based on a rate schedule negotiated per the contract
between PacifiCorp and Sierra Pacific.Wholesale energy purchases are priced based on a negotiated rate capped by the selling
entity's cost.Reserve share is at standard pricing based on the Northwest Power Pool Reserve Sharing Agreement.Operations
to Section VII for discussion of amounts that were based on allocation factors.The amount in the table above reflects the cost of
100
(''
%
%$,'
$"%#.
#
(*('(
$#($!)
!#
()(
EGMFLK
AF
EADDAGFK
=P;=HL
K@9J=
<9L9
C
?6
535=25B


(()(
EBB5>D
1CC5DC
9K@
9F<
;9K@
=IMAN9D=FLK 




/J9<=
J=;=AN9:D=K
F=L




$FN=FLGJA=K




-=?MD9LGJQ
9KK=LK




*L@=J
;MJJ=FL
9KK=LK




/GL9D
;MJJ=FL
9KK=LK




+JGH=JLQ
HD9FL
9F<
=IMAHE=FL
F=L




-=?MD9LGJQ
9KK=LK




*L@=J
9KK=LK




)?D1<
1CC5DC 




!!)(
#
('$!'(
&*).
EBB5>D
<9129<9D95C
;;GMFLK
H9Q9:D= 




)GL=
H9Q9:D=
LG
9>>ADA9L=


W

.@GJLL=JE
<=:L
W



MJJ=FL
HGJLAGF
G>
DGF?L=JE
<=:L


W

*L@=J
;MJJ=FL
DA9:ADALA=K




/GL9D
;MJJ=FL
DA9:ADALA=K




'GF?L=JE
<=:L





!AF9F;=
D=9K=
G:DA?9LAGFK




-=?MD9LGJQ
DA9:ADALA=K




=>=JJ=<
AF;GE=
L9P=K




*L@=J
DGF?L=JE
DA9:ADALA=K




/GL9D
DA9:ADALA=K




GEEALE=FLK
9F<
;GFLAF?=F;A=K
)GL=

(81B58?<45BC
5AE9DI
GEEGF
KLG;C



KL9L=<
N9DM=

K@9J=K
9ML@GJAR=<
9F<

AKKM=<
9F<
GMLKL9F<AF?
W

W

<<ALAGF9D
H9A<AF
;9HAL9D




-=L9AF=<
=9JFAF?K




;;MEMD9L=<
GL@=J
;GEHJ=@=FKAN=
DGKK
F=L




/GL9D
K@9J=@GD<=JK
=IMALQ




)?D1<
<9129<9D95C
1>4
C81B58?<45BC
5AE9DI 




101
(''
%
%$,'
$"%#.
#
(*('(
$#($!)
())"#)(
$
$%')$#(
EGMFLK
AF
EADDAGFK
.51BC
>454
535=25B


$@5B1D9>7
B5F5>E5
-=?MD9L=<
=D=;LJA; 






-=?MD9L=<
F9LMJ9D
?9K






/GL9D
GH=J9LAF?
J=N=FM=






$@5B1D9>7
5H@5>C5C
GKL
G>
>M=D
9F<
=F=J?Q






GKL
G>
F9LMJ9D
?9K
HMJ;@9K=<
>GJ
J=K9D=






*H=J9LAGFK
9F<
E9AFL=F9F;=






=HJ=;A9LAGF
9F<
9EGJLAR9LAGF






+JGH=JLQ
9F<
GL@=J
L9P=K






/GL9D
GH=J9LAF?
=PH=FK=K






$@5B1D9>7
9>3?=5






$D85B
9>3?=5
5H@5>C5
$FL=J=KL
=PH=FK=






DDGO9F;=
>GJ
:GJJGO=<
>MF<K






DDGO9F;=
>GJ
=IMALQ
>MF<K






$FL=J=KL
9F<
<ANA<=F<
AF;GE=






*L@=J
F=L






/GL9D
GL@=J
AF;GE=
=PH=FK=






>3?=5
256?B5
9>3?=5
D1H
5H@5>C5






$F;GE=
L9P
=PH=FK=






#5D
9>3?=5 






102
(''
%
%$,'
$"%#.
#
(*('(
$#($!)
())"#)(
$
#(
#
('$!'(
&*).
EGMFLK
AF
EADDAGFK
=P;=HL
K@9J=K
'5D19>54 33E=E<1D54
$D85B 1B>9>7C $D85B )?D1<
?==?>
(D?3; %1949> 33E=E<1D54 ?=@B585>C9F5 (81B58?<45BC
(81B5C =?E>D 1@9D1< 56939D !?CC
#5D AE9DI
1<1>35
535=25B





W









)=L
AF;GE=
W

W

W



W



ANA<=F<K
<=;D9J=<
W

W

W



W



1<1>35
535=25B





W









)=L
AF;GE=
W

W

W



W



1<1>35
535=25B





W









)=L
AF;GE=
W

W

W



W



ANA<=F<K
<=;D9J=<
W

W

W



W



GFLJA:MLAGFK
W

W



W

W



1<1>35
535=25B




W









103
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
N/A -$ -$
Total -$ -$
Basis of pricing N/A N/A
Cost of service N/A N/A
The margin of charges over costs N/A N/A
Assets allocable to the services N/A N/A
The overall rate of return on assets N/A N/A
consolidated United States federal income tax return.For certain state income taxes,PacifiCorp is part of
BHE's combined or consolidated state income tax returns.PacifiCorp's provision for income taxes has been
computed on a stand-alone basis.PacifiCorp remits federal and certain state income tax payments to PPW
Holdings LLC.PPW Holdings LLC then remits income tax payments to BHE,and BHE remits any federal
income tax payments to Berkshire Hathaway Inc. Under this arrangement, at December 31, 2022,PPW
Holdings LLC owed PacifiCorp $80,050,413 and PPW Holdings owed Pacific Minerals, Inc. $3,477,143.
PPW Holdings LLC
Affiliated Transactions
For the year ended December 31, 2022
104
Current assets:
Accounts receivable, net 3,579$
Amounts due from affiliates 78
Total current assets 3,657
Investment in subsidiaries 10,748,025
Goodwill 1,126,642
Other assets 24,595
Total assets 11,902,919$
Current liabilities:
Accounts payable 25$
Income taxes payable -
Total current liabilities 25
Equity:
Common stock -
Additional paid-in capital 6,217,086
Retained earnings 5,683,268
Accumulated other comprehensive income, net 2,540
Total equity 11,902,894
Total liabilities and equity 11,902,919$
LIABILITIES AND EQUITY
PPW HOLDINGS LLC
BALANCE SHEET
December 31, 2022
(Amounts in thousands)
ASSETS
105
Operating revenue -$
Operating costs and expenses:
Operations and maintenance 25
Total operating costs and expenses 25
Operating income (25)
Other income (expense):
Interest income 1,711
Other 920,376
Total other income (expense)922,087
Income before income tax benefit 922,062
Income tax benefit 484
Net income 921,578
Net income attributable to noncontrolling interests 162
Net income attributable to PPW Holdings LLC 921,416$
PPW HOLDINGS LLC
STATEMENT OF OPERATIONS
For the Year Ended December 31, 2022
(Amounts in thousands)
106
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
(a)-$ -$
Total -$ -$
Basis of pricing N/A N/A
Cost of service N/A N/A
The margin of charges over costs N/A N/A
Assets allocable to the services N/A N/A
The overall rate of return on assets N/A N/A
(a)
The following item is excluded from the table above:
consolidated United States federal income tax return.For certain state income taxes,PacifiCorp is part of
BHE's combined or consolidated state income tax returns.PacifiCorp's provision for income taxes has been
computed on a stand-alone basis.PacifiCorp remits federal and certain state income tax payments to PPW
Holdings LLC.PPW Holdings LLC then remits income tax payments to BHE,and BHE remits any federal
income tax payments to Berkshire Hathaway Inc. Under this arrangement, at December 31, 2022,PPW
Holdings LLC owed PacifiCorp $80,050,413 and PPW Holdings owed PMI $3,477,143.
Pacific Minerals, Inc.
Affiliated Transactions
For the year ended December 31, 2022
("PMI").
work for Bridger Coal.PMI charges Bridger Coal for these employees' services,including labor,
107
Current assets:
Cash and cash equivalents 53,097$
Amounts due from affiliates 12,358
Other current assets 132
Total current assets 65,587
Investment in unconsolidated subsidiaries 28,375
Total assets 93,962$
Current liabilities:
Accounts payable 302$
Amounts due to affiliates -
Accrued employee expenses 1,783
Accrued property and other taxes (62)
Total current liabilities 2,023
Deferred income taxes (27,604)
Other long-term liabilities -
Total liabilities (25,581)
Equity:
Common stock -
Additional paid-in capital 47,960
Retained earnings 71,583
Total equity 119,543
Total liabilities and equity 93,962$
LIABILITIES AND EQUITY
PACIFIC MINERALS, INC.
BALANCE SHEET
December 31, 2022
(Amounts in thousands)
ASSETS
108
Operating revenue -$
Operating costs and expenses:
Taxes other than income taxes 16
Operating loss (16)
Other income (expense):
Interest expense -
Interest income 742
Other 20,422
Total other income (expense)21,164
Income before income tax expense 21,148
Income tax expense 2,223
Net income 18,925$
PACIFIC MINERALS, INC.
STATEMENT OF OPERATIONS
For the Year Ended December 31, 2022
(Amounts in thousands)
109
PacifiCorp
Account Description Provided Services
Coal purchases (a)-$
Equipment purchase (c)-
Information technology and administrative services 1,974,932
Total 1,974,932$
Basis of pricing (b)(c)(d)
Cost of service (b)(c)(d)
The margin of charges over costs None, (b)(c)None
Assets allocable to the services None (c)None
The overall rate of return on assets None (c)None
(a)
(b)
(c)
(d)
The following items are excluded from the table above:
Bridger Coal Company
Affiliated Transactions
For the year ended December 31, 2022
employs the individuals that work for Bridger Coal.PMI charges Bridger Coal for these employees'
services,including labor,pensions and benefits costs.Bridger Coal then inherently charges PacifiCorp
for its 66.67% share of this payroll expense as part of the coal purchases shown in the table above.
PacifiCorp
Received Services
equity contributions to Bridger Coal for a net distribution of $37,400,000.
on PacifiCorp's books at Bridger Coal's cost and any margin is eliminated resulting in both fuel inventory and fuel expense being
reflected at Bridger Coal's cost in PacifiCorp's state ratemaking and generally accepted accounting principles books. Costs are
cost plus administrative and general expense.
110
December 31, 2022 Bridger Coal
Company
Current Balance Current Balance
ASSETS LIABILITIES
Cash & Temporary Investments Accounts Payable - Trade
Cash JP Morgan Chase 3,976,391.93$ AP Goods Received Not Invoiced (671,839.75)$
Temporary Investments - AP Unpaid Invoices (1,585,524.81)
Total Cash and Temporary Investments 3,976,391.93 AP Manual Accruals (1,539,163.60)
Accounts Receivable Trade Accrued Settlement Provisions -
AR Trade Idaho Power 4,240,286.00 Total Accounts Payable Trade (3,796,528.16)
AR Trade Return to Vendors - Accounts Payable Intercompany
AR Employee Travel Advan - AP Inco Pacific Electric Operations
AR Trade Other 4,275.20 AP Inco PMI (2,588,762.96)
Total Accounts Receivable Trade 4,244,561.20 AP Inco PacifiCorp (142,360.76)
Accounts Receivable Interco Total Accounts Payable Intercompany (2,731,123.72)
AR Inco PMI - Payroll Liabilities
AR Inco PP&L 8,480,546.00 Accrued Bonus - AIP Corporate -
Total Accounts Receivable Interco 8,480,546.00 Accrued Bonus - Other (110,878.55)
Coal Inventory Accrued Retention Bonus -
Surface Coal 288,049.81 Accrued Severance -
Commingled Coal - Total Payroll Liabilities (110,878.55)
UG CM/LW Coal 107,762.09 Royalties and Taxes Payable
Inventoried Coal Production Tax/Royalties 104,177.43 Accrued Royalties - BLM (908,250.92)
Total Coal Inventory 499,989.33 Accrued Royalties - ALC (382,076.07)
Material and Supplies Inventory Accrued Royalties - State of Wyoming -
Materials and Supplies Inventory- Surface 10,291,091.43 Production Tax Payable - Severance (1,013,388.12)
Materials and Supplies Inventory- Underground - Production Tax Payable - Wyoming Extraction (9,405,338.59)
Materials and Supplies on Consignment - Production Tax Payable - Federal Reclamation (170,452.61)
Materials and Supplies Return Exchange Loaner - Production Tax Payable - Black Lung (56,536.75)
Materials and Supplies Inactive Obsolete Reserve - Taxes Payable - Property (561,424.73)
Materials and Supplies Inventory Clearing - Taxes Payable - Sales & Use (150,475.94)
Total Material and Supplies Inventory 10,291,091.43 Total Taxes Payable (12,647,943.73)
Prepayments and Other Current Assets Other Non-Current Liabilities
OthCurAsset/Prepaid Expenses - Production Tax Long Term -
Total Prepays & Other Current Assets - ARO Reg. Liab. Unrealized Earnings (10,628,255.72)
Investment in Subsidiary ARO Regulatory Liability (110,461,279.01)
Investment in Subs - Bridger - ARO Liability (153,721,674.16)
Total Investment in Subsidiary - Minority Interest
Property Plant & Equipment Total Other Non-Current Liabilities (274,811,208.89)
Land 6,211.00 Total-Liabilities (294,097,683.05)
Land Improvements 693,818.53
Mine Development 17,614,598.96 Equity
Buildings & Improvements 32,739,769.23
Capitalized Interest 263,360.00 Owner's Equity - Common Stock
Haul Roads 15,438,664.88 Common Stock -
Mining Equipment 25,372,054.87 Total Owner's Equity - Common Stock -
Vehicles 149,596,254.82 Paid-in Capital
Office Furniture & Equipment 56,716.61 Paid in Capital -
Computer Hardware & Software 4,471,769.34 Total Paid In Capital -
Other Equipment 4,798,254.93 Contributions
Mineral Rights 1,104,601.39 Contributions - Pacific Minerals Inc.(31,800,000.00)
Sub-Total Property Plant and Equipment 252,156,074.56 Contributions - Idaho Energy Resources (15,900,000.00)
Accumulated Depreciation Total Contributions (47,700,000.00)
AD Land Improvements (662,935.86) Distributions
AD Mine Development (14,277,614.57) Distributions - Pacific Minerals Inc.69,200,000.00
AD Buildings & Improvements (28,616,516.50) Distributions - Idaho Energy Resources 34,600,000.00
AD Capitalized Interest (221,573.16) Total Distributions 103,800,000.00
AD Haul Roads (14,575,160.66) Retained Earnings
AD Mining Equipment (23,205,633.45) Retained Earnings
AD Vehicles (123,596,198.70) Current Year Income (30,633,640.94)
AD Office Furniture & Equipment (55,844.60) Retained Earnings Pacific Minerals Inc.(45,352,660.31)
AD Computer Hardware & Software (4,214,150.57) Retained Earnings Idaho Energy Resources (22,676,330.11)
AD Other Equipment (4,400,289.79) Total Retained Earnings (98,662,631.36)
AD Mineral Rights (171,009.93) Total Equity (42,562,631.36)
Sub-Total Accumulated Depreciation (213,996,927.79) Total Liabilities and Equity (336,660,314.41)$
Total Property, Plant & Equipment 38,159,146.77
Construction Work In Process
CWIP Additions 2,582,618.51
CWIP Capitalizations (1,849,551.85)
Total Construction Work in Progress 733,066.66
Other Non-Current Assets
Deferred Longwall -
Reclamation Trust Fund 38,520,236.92
Reclamation Trust Earnings 147,546,690.98
Reclamation Trust Tax Withheld (5,757,510.90)
Reclamation Trust Market Value 10,628,255.72
Reclamation Trust Drawdown (156,115,554.92)
Reclamation Trust Adtl Contributions 2010 161,752,211.63
Asset Retirement Obligation 184,221,375.00
ARO - Accumulated Depreciation (110,697,620.00)
Employee Housing Project 177,436.66
Total Other Non-Current Assets 270,275,521.09
Total - Assets 336,660,314.41$
111
December 31, 2022 Bridger Coal
Company
Current Balance
Current Year Income
Coal Sales Revenue
Revenue Coal PP& L (120,755,953.00)$
Revenue Coal Idaho Power (60,378,057.00)
Total Coal Sales Revenue (181,134,010.00)
Revenue Equity in Subsidiary
Revenue Equity in Bridger -
Total Revenue Equity in Subsidiary -
Other Operating Revenue
Miscellaneous Other (1,673,751.25)
Gain Loss on Sale of Assets (9,722,092.62)
Third Party Interest (27,501.78)
Total Other Operating Revenue (11,423,345.65)
Total Revenue (192,557,355.65)
Operating Expense
Labor 21,880,505.61
AIP Bonus 388,657.00
Retention Bonus -
Severance (689,499.91)
Payroll Overhead 8,312,105.79
Employee Related 501,891.62
Materials & Supplies 33,677,816.62
Equipment -
Outside Services 10,522,640.30
Administrative Other 1,051,112.64
Charge Outs 39,055,472.05
Total Operating Expense 114,700,701.72
Non-Operating Expense
Depreciation and Amortization 10,004,827.25
Royalties 16,552,351.06
Taxes Other Than Income 20,148,291.99
Management Fee 517,200.00
Asset Abandonment -
Total Non-Operating Expense 47,222,670.30
Total Expense 161,923,372.02
Profit Before Minority Interest and Taxes (30,633,983.63)
Interest Expense
Other Interest 342.69
Minority Interest -
Total Interest and Other 342.69
Income Before Federal Income Taxes (30,633,640.94)
Federal Income Taxes
Current Federal Income Tax -
Deferred Federal Income Tax -
Total Federal Income Taxes -
Net Income (30,633,640.94)$
112
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Coal purchases (a)18,233,210$ -$
Board of directors fees and associated board meeting
Total 18,233,210$ 6,181$
Basis of pricing (b)(c)
Cost of service (b)(c)
The margin of charges over costs None, (b)(c)
Assets allocable to the services None (c)
The overall rate of return on assets None (c)
(a)
(b)
(c)
Trapper Mining Inc.
Affiliated Transactions
For the year ended December 31, 2022
also to (b) below.
reflected herein and on PacifiCorp's books at Trapper Mining Inc.'s cost and any margin is eliminated resulting in both fuel
inventory and fuel expense being reflected at Trapper Mining Inc.'s cost in PacifiCorp's state ratemaking and generally accepted
accounting principles books. Costs are reflected as fuel inventory upon purchase and recognized as fuel expense as consumed.
plus travel and lodging expenses.
113
Trapper Mining Inc.
Consolidated Balance Sheet
December 31, 2022
(Unaudited)
Assets:
Current Assets:
Cash & Cash Equivalents 19,254,541$
Accounts Receivable 10,504,259
Inventories 6,314,613
Prepaid and Other Current Assets 102,370
Current Reclamation Receivable from CPS Owners 5,250,638
Investment Securities:
Securities Available-for-Sale, at Fair Value 8,431,233
Securities Held-to-Maturity, at Amorized Cost 1,673,000
Total Current Assets . . . . . . . . . . . . . . . . . . . . . . 51,530,654$
Property, Equipment and Facilities before FAS 143:
Lands and Leases 17,748,984$
Development Costs 2,834,815
Equipment and Facilities 127,318,603
Total Property, Equipment and Facilities (Cost) . . . . 147,902,402$
Less Accumulated Depreciation and Amortization (125,298,716)
Total Property, Equipment and Facilities (Net) . . . . . 22,603,686$
FAS 143 Property, Equipment and Facilities (Net) . . 10,918,824
Grand Total Property, Equipment and Facilities (Net) 33,522,510$
Reclamation Receivable from CPS Owners 15,817,103
Securities Held-to-Maturity, at Amorized Cost 650,000
Restricted Funds - Black Lung 657,793
Total Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102,178,060$
Liabilities and Members' Equity:
Current Liabilities:
Accounts Payable 4,561,149$
Accrued Payroll Expenses 2,047,792
Accrued Production Taxes 1,051,878
Accrued Royalties 294,306
Current Portion Asset Retirement Liability 5,250,638
Total Current Liabilities . . . . . . . . . . . . . . . . . . . . 13,205,763$
Asset Retirement Liability 29,247,322
Other Long-Term Liabilities 1,163,248
Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . 43,616,333$
Members' Equity
Paid in Capital @ 1/1/98 20,324,925$
Patronage Equity - Prior Year 35,939,662
Non-Patronage Equity - Prior Year 2,448,904
Patronage Equity - Current Year (150,101)
Non-Patronage Equity - Current Year (1,663)
Total Members' Equity . . . . . . . . . . . . . . . . . . . . . . 58,561,727$
Total Liabilities and Members' Equity . . . . . . . . . 102,178,060$
114
Trapper Mining Inc.
Consolidated Net Income
As of: December 31, 2022
NET INCOME
YEAR TO DATE
TRAPPER MINING - BEFORE UNREALIZED INVESTMENT EARNINGS 845,255.73$
TRAPPER MINING - UNREALIZED INVESTMENT EARNINGS (952,382.81)
TRAPPER MINING - AFTER UNREALIZED INVESTMENT EARNINGS (107,127.08)
WILLIAMS FORK MINING (1,663.08)
WILLIAMS FORK LAND (42,974.37)
NET INCOME (LOSS) BEFORE TAX (151,764.53)
TAX BENEFIT (PROVISION) 0.00
NET INCOME (LOSS) AFTER TAX (151,764.53)
SALT RIVER 43.72% (727.10)
PACIFICORP 29.14% (484.62)
PLATTE RIVER 27.14% (451.36)
TOTAL NONPATRONAGE INCOME (LOSS) (1,663.08)
SALT RIVER 43.72% (65,624.36)
PACIFICORP 29.14% (43,739.56)
PLATTE RIVER 27.14% (40,737.53)
TOTAL PATRONAGE INCOME (LOSS) (150,101.45)
TOTAL INCOME (LOSS) (151,764.53)$
115
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Administrative support services -$ 135,948$
Total -$ 135,948$
Basis of pricing N/A (a)
Cost of service N/A (a)
The margin of charges over costs N/A None
Assets allocable to the services N/A None
The overall rate of return on assets N/A None
(a)
PacifiCorp Foundation
Affiliated Transactions
For the year ended December 31, 2022
plus administrative and general expense.
116
12/31/2022
Assets:
Cash 140,606$
Restricted investments:
Interest receivable -
Vanguard investments 50,324,969
Total restricted investments 50,324,969
Total assets 50,465,575
Liabilities:
Accounts payable 11,336
Grants payable -
Total liabilities 11,336
Net assets 50,454,238$
PacifiCorp Foundation
Statement of Financial Position
(in dollars)
(Unaudited - Internal Use Only)
117
Year-to-Date
Revenues and contributions:
Stock Contribution made by PacifiCor
Deposits 100
Interest incom 1,692
Dividends 1,032,825
Realized gain/(loss) on sale of investment 273,046
Unrealized gain/(loss) on investment (11,408,794)
Capital gains on partnership investments 110,572
Miscellaneous gains/(losses) 612
Total revenues/(losses) and contributions (9,989,946)
Expenses:
Grants:
Health and welfare 705,952
Education 728,576
Culture and arts 332,000
Civic and community 337,000
Giving campaign match 352,532
Matching gift program 60,610
PacifiCorp Empl Mem Sch Fund 12,000
Small community capital projects 279,371
Rocky Mountain Power Foundation special grants -
Pacific Power Foundation special grants 29,400
PacifiCorp Foundation special grants -
Global Days of Service 34,050
Other Community Pledge -
Grants approved for future periods -
Grants expensed in prior periods -
Total grants 2,871,491
Administrative expenses 164,834
Investment management fees -
Consulting fees -
Taxes 41,600
Bank fees 6,716
Total expenses 3,084,640
Net assets increase (decrease) (13,074,586)
Net assets beginning of period 63,528,825
Net assets end of period 50,454,23$
PacifiCorp Foundation
Statement of Income and Changes in Net Assets
For the Year Ended December 31, 2022
(in dollars)
(Unaudited - Internal Use Only)
118
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Water lease (a)-$
Annual assessment fees (b)-
Total -$
Basis of pricing (a)(b)N/A
Cost of service (a)(b)N/A
The margin of charges over costs (a)None N/A
Assets allocable to the services (a)None N/A
The overall rate of return on assets (a)None N/A
(a)
(b)
Cottonwood Creek Consolidated Irrigation Company
Affiliated Transactions
For the year ended December 31, 2022
$6,052,845 ($4,015,669 net of accumulated depreciation)for a water supply project (including allowance for
funds used during construction and capital surcharge) and $65,431 ($27,218 net of accumulated
depreciation) for water rights.
shareholders.
119
Account Name Balance Receipts Disbursements Balance
O&M
Construction
Income Statement
For the Year Ending December 31, 2022
120
Account Name 12/31/2022
December 31, 2022
Cottonwood Creek Consolidated Irrigation Company
Balance Sheet
121
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Payment for water rights (a)815,073$ -$
Annual assessment fees (b)669,113 -
Credit received (a)(299,538) -
Total 1,184,648$ -$
Basis of pricing (a) (b)N/A
Cost of service (a) (b)N/A
The margin of charges over costs None N/A
Assets allocable to the services None N/A
The overall rate of return on assets None N/A
(a)
(b)
Ferron Canal & Reservoir Company
Affiliated Transactions
For the year ended December 31, 2022
representing PacifiCorp's share of the water rights payment based on its percentage ownership in Ferron Canal &Reservoir
Company ("FCRC").Pricing is based on a base amount established in 1978 and adjusted annually for the wholesale price index
for all commodities.
$383,772 ($159,640 net of accumulated depreciation) for water rights.
122
Cash Basis
FERRON CANAL & RESERVOIR CO.
ASSETS Current Assets
Checking/Savings
Balance Sheet
As of December 31, 2022
DESERTVIEW CHECKING
DESERTVIEW FEDERAL CREDIT UNION
MASTER SHARES SHARE ACCOUNT
Total DESERTVIEW FEDERAL CREDIT UNION
MILLSITE REHABILITATION ACCOUNT
MILLSITE ENGINEERING COSTS MILLSITE REHABILITATION ACCOUNT -Other
Total MILLSITE REHABILITATION ACCOUNT
SEDIMENT MITIGATION ACCT
ZION'S BANK
Total Checking/Savings
Accounts Receivable Accounts Receivable
Total Accounts Receivable
Total Current Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities Current Liabilities
Accounts Payable Accounts Payable
Total Accounts Payable
Other Current Liabilities
Payroll Liabilities
Total Other Current Liabilities
Total Current Liabilities
Total Liabilities
Equity
Retained Earnings Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
Dec 31, 22
278,996.71
1,382.446. 14 161.94
1,382,608.08
-40,413.16 115,609.99
75,196.83
18,150.71 285,571.84
2,040.524.17
-2.26
-2.26
2,040,521.91
2,040,521.91
-132,029.13
-132,029.13
847.54
847.54
-131,181 59
-131,181.59
2,609,249.93 -437,546.43
2,171,703.50
2,040,521.91
123
Cash Basis
FERRON CANAL & RESERVOIR CO.
Income
INCOME
Profit & Loss
January through December 2022
CERTIFICATE TRANSFERS
MILLSITE REHAB STATE FUNDS
INCOME· Other
Total INCOME
REVENUE
Total Income
GrO$S Profit
Expense
EQUIPMENT LEASE
Total EQUIPMENT
GENERAL BOARDMEMBER DREDGE
HEAL TH INSURANCE ALLOWANCE
INSURANCE
LOAN PAYMENTS OFFICE SUPPLIES
PAYROLL EXPENSES PERMITS
POWER PROFESSIONAL SERVICES REGISTRATIONS
REIMBURSEMENT
TELEPHONE
TRAVEL EXPENSE WATER/POP/GROCERIES
GENERAL· Other
Total GENERAL
IRRIGATION
FISH • BEHLING PONO REPAIRS
SUPPLIES
Total IRRIGATION
MAINTENANCE
BUILDING SHED
BUILDING · Other
Total BUILDING
EQUIPMENT REPAIRS FUEL
SUPPLIES
Total MAINTENANCE
MILLSITE REHABILITATION EMERY COUNTY
FERRON CANAL PORTION
STATE OF UTAH PORTION
EMERY COUNTY • Other
Total EMERY COUNTY
Jan• Dec 22
35.00
903,609.53 16,530.88
920,175.41
2,029,158.51
2,949,333.92
2,949,333.92
8,400.00
8,400.00
14,930.00
5,581.67 31,050.00
28,289.61
335,415.38 9,451.53
127,386.39 376.14
2,299.03 5,340.00 10.00
3,800.37 3,774.59
369.36
1,695.68 8,215.25
577,985.00
2,435.61
2,018.70 98,576.86
100,000.00 564.79
103,031.17
100,564.79
29,694.70 27,475.98
4,984.98
412,901.82 349,103.50
5,349.31
162,720.45
767,354.63
124
Cash Basis
FERRON CANAL & RESERVOIR CO. Profit & Loss
January through December 2022
ENGINEERING SERVICES MILLSITE
IN-KIND MATCH EXPENSES
Total MILLSITE REHABILITATION
Reconciliation Discrepancies
TRANSFER TO CHECKING VEHICLES
REGISTRATION
Total VEHICLES
Total Expense
Net Income
Jan• Dec 22
630,098.85 4,650.00
1,402,103.48
-24.00
1,132,000.00
664.25
664.25
3,386,880.35
-437,546.43
125
PacifiCorp PacifiCorp
Account Description Received Services Provided Services
Water lease (a)-$
Annual assessment fees (b)-
Total -$
Basis of pricing (a)(b)N/A
Cost of service (a)(b)N/A
The margin of charges over costs (a)None N/A
Assets allocable to the services (a)None N/A
The overall rate of return on assets (a)None N/A
(a)
(b)
Huntington Cleveland Irrigation Company
Affiliated Transactions
For the year ended December 31, 2022
$22,075,411 ($11,131,944 net of accumulated depreciation)for a water supply project (including allowance
for funds used during construction and capital surcharge) and $1,471,639 ($489,798 net of accumulated
126
lll'NTl'iGTON-Cl,E\EI.A:\D IRRIGATIO,', CO.\ll'AM
ST.-HEMENT OF FIN.\N('I\I, POSITION
AS OF DECEMBER JI 2021 A Ml 2022
TOTAL ALL 11 !NIJS
J\SSF rs
ClJRRl•:N·I ;\SSI" IS:
Cash and cash cquivnlenls
Rcstridcd cash and cash cqui,akn1s
/\ccounts n.x:ci\ ahk:
lntcrgoHcrnmcnta!
Shnrd1oldcr asscssim:n1s
Prcp,1id Insurance
Tolnl current assets
N()NCl!RR!'.NT ASSFTS:
Fi:;:cd Assets:
I .and
Buildi111--1,s
!'.ascmcnts
\V:ill'r riµhls
Vehicles
Olfo.;c equipment
Other equipment
l)ivcrsion s[rudun:s
Storngc focilitics improvements
lrrig,1llon System
Accu1rn1L1icd depreciation
l"ot.il noncurrcnl assets
Tol;il assc1s
$
s
$
$
2021
259.303
I 5_108
8,027
7.793
2<Jo.n1 -1 L 72281.320
1 !6.838
JJ)%.469
lh-487
7.291
(12,4%
99.204
4.797.807
57.085.087
(I U,12-297)
51.792."124
54.082.655
$
$
$
s
s
2022
232.75 !
2JJ)65
5.500
6.298
(i.228
?73Kl2
� I. 722
82-738
116.838
3.0%.469
9J�O
(9_574
62.4%
114.093
4,797,807
57.309.484
( ( 2_831-572)
52.8 ! 8,899
5.1J)92.74!
127
11!",TINGTOX-CLEVEl.\'ill lHIUGATION COMPANY
ST.\TE1\IENTS OF FIN.\'iCL\L l'OSITIOX
AS (W DEClcMlllm 31, 2021 ,\NI) 2022
(Continued)
IO I Al ALI. H INllS
21121 2022
Lli\lllLITll:S /\Nil NI-I /\SSE IS
CURRENT Lli\lJILITIES:
Accounts payable $ 2.270 $ 18.898
\Vages payahk 6.267 3.700
Payroll taxes payahk 3..1% 3,7D
Accrued inlcrcst p;1y,1bk 2.9(H 2-746
Note P,1ynhlc (o Shareholders 15.1118 23.()(15
('urrcnt porli<Jlt ofl(1ng-Jcrm liabili!ics 1.18.89'1 131.915
!'<ital currcn1 !iahilitics ! 6X,9.rn $ !84.037
LOMi-TERM Lli\lllLI 111:s:
Notes payabk (Nole 6) $ 2.396.550 $ 2-264,4X5
J'otul long-term liahilitil·s ' 2.396.550 $ 2.26'1.,185
Int.it liabilities $ 2.5(i5.-IX8 $ 2.448,522
NFT i\SSI: IS:
\Vith1.1ut donor rcs(ric1ions
l lnrcs1r!Cted:$ 51.517.167 $ 5((64/L2 ! 9
Tota! ncl assets $ 51.517.167 $ 50.644.2 !IJ
Total liabilities and nc1 asscls $ 54.0X2Ji55 $ 533)92,741
128
IIIINTIN(;H)N-('LF\ El .. ..\!\JO IRRIGATION ( '0\-IP:\;'\ff
STATEMENT OF ACTIVITIES
FOR TIIE \"EARS E:\DED llE(,'E;\iHERJI 2021 A:\D 2022
Charges for Scrvlt'e"
J\. \Vain J\.ssL'SS!lll.,'lll
B \Va1er Assessment
IV!un1npal a1JJ lnJustry Assessment
Meter Assessment
M1111nrnl i\sscs"mcn! i\djustrnen!s
Net charges for service�
( !o\-crnmcntul grants (restated)
( lthcr Revenue
("cnil'icatc rranskrs
Lile Fees
lnlcrL"S!
Rc1mburscml.'ntq
Pacrficorp lease admin kc
I .case re\'(_:n11e ( l'acil"ieorp)
/vl1su::lla11cous
l'otal other re\'Clllll'
rota] !C\'CllllC� l•:xpcnses
l'r11g1a111 :-crvic..:s
\Valer Master Wage
Reservoir Manager Wage
Contract Labor
l'ayrnll Lknefits
Non pro_1ect \\a!er O & M
foe's Villk:i-D,m1 Rqwyrnen!
O&l'v1 - EWCD
I I lm1mglnn Dam Repayment
\Nalcr S\·Slcn1 iVla111lcna11cc
Water Rights i\sscssmcnls
Vdrn:k 21ml l:quipmcnt l>,1x·nse
\-fatcnal and Supplic�
Insurance
lkprcciatiun
Interest expense
I ,case c,pcnsc (Pae1ficorp)
rvli�cclhuieous
l'otal prngram c,pcnsc�
202]
\ INRISrR.lCTFIJ
OPERATIONS &
Mi\lNT!·:NJ\.NCI"
I
I
I
17.'U0S
()0,583
_'i78,208
J:\625
2,773
882.---194
S_97"
,f_()44
U8.'.'
503
l.'.348
W).(112
18,7.'i.5
6,672
12.703
2(,_ !98
J0_82l
i 1_!54
352,882
2(,_ 1-!7
11.7)5
XJ18l
l--�_()(12
1.228,160
35,211
_)()_%5
1_()03,l 18
UNlffSTRIC l'EI)
{ WLR/\T!ONS &
rvlAINTl,NAN('!·
I
I
I
I
175,l 22
90,884
5X 1.305
},U75
2Ji.17
81'4.523
)_970
(,,-12
,279
44,79'.' 90,00()
:;_Jl,1.55()
h)9
72.708
19.132
9,S48
2Ci.922
4.1.277
lO'i_ I J2
29.500
] 1_873
l.8JJ
! 7.169
! .2'.?li,5 ! 2
U.997
.U14.580
!7.%2
'i,1 i(U-Vi
129
(Conlinurd)
llllNTl:\J(:TO:\!-('l,EVEI .. \ND IRRJ(;ATIO"', (.'0\11':\.�Y
STATE\1E:Yl'S OF A('Tl\'ITll•:S
Hm TUE YE.\HS ENDED IJECE:\IBER 31 2021 .\NH 2022
2021 2022
liNRl'.STRICTlJ) lJN RFSTRIC..T!-:1)
( lPl-:RATIONS & Ol'LRAT!ONS &
Mi\lN ITNANCI' MAlNTLNANCI'
S11p1lnrl Scr\'Kes
Secretary Wage '{LSI 1 I .'\J.48()
l'ayroll Bcncllls 2.477 2,7(,J
Accorn11mg and Ai1th!ing 8J,(,2 ! 1_930
l .egal I ··ccs (,. l 07 l LJ.477
U1il11ws !OJil l I 0.942
Orllcc Supplies 2J,95 7.798
l'ostagc ]_028 586
[�ank Charges and Fees _S8,! ,!Jl l'r;nd 119
l'h1d Debt l.l/h7
! otal supporl services $ h7_{1-l2 I 89.226
rntal C'\[)CllSCS $ 1_970.IW t :\2W.17!
( 'h;mgl'. in Hcl assds $ ( I ,(J56.25J) $ (872,94/1)
Nel asset:.. bcg111n1ng or \Cm S2.S7.1A20 SI .'i 17,167
Nd il.�scts. end or \'L'm I "l_ s 17_ 1(,7 I ')()_(,.J4_2 I 9
130

III. Loans

The following information on loans to and from affiliates of PacifiCorp includes the following:
A. The month-end amounts outstanding, separately for short-term and long-term loans.
B. The highest amount outstanding during the year, separately for short-term and long-term loans.
C. A description of the terms and conditions for loans, including the basis for interest rates.
D. The total amount of interest charged or credited and the weighted average rate of interest, separately
for short-term and long-term loans.
E. Specify the commission order(s) approving the transaction, where such approval is required by law.

131

Loan Summary to and from affiliates for the year ended December 31, 2022

Pacific Minerals, Inc.
A. The month-end amounts outstanding, separately for short-term and long-term
loans.

Short-term loans:
October - December (a)
Long-term loans: N/A
B. The highest amount outstanding during the year, separately for short-term and
lon -term loans.

Maximum short-term loan to affiliate:
Amount N/A
Date Maximum short-term loan from affiliate:
Amount $ 30,000,000 Date October 20, 2022
Long-term loans to or from affiliate: N/A

C. A description of the terms and conditions for loans, including the basis for
interest rates.
Pursuant to the terms and
conditions of the
Umbrella Loan A reemen
D. The total amount of interest charged or credited and the weighted average rate
of interes , separatel for shor -term and lon -term loans.

Short-term loans: Interest expense charged $ 136,625 Interest income credited N/A Weighted average interest rate (a)
Long-term loans: N/A
E. Specify the commission order(s) approving the transaction, where such approval
is required b law.
Refer to Appendix A

(a) Refer to the "PacifiCorp – Pacific Minerals, Inc. Umbrella Loan Agreement Transaction Statement" on the following page for detail of
month-end loan amounts outstanding, interest charged or credited, and the rates of interest.

132

PacifiCorp – Pacific Minerals, Inc. ("PMI") Umbrella Loan Agreement Transaction Statement

(a) Outstanding month-end balances advanced to PacifiCorp are shown in parentheses, if applicable.

Principal Principal Principal Principal Outstanding Interest Expense Interest Income
Advanced Repaid Advanced Repaid Month-end Incurred Earned
to PacifiCorp by PacifiCorp to PMI by PMI Balance (a)by PacifiCorp by PacifiCorp
Dec '21 -$
Jan '22 -$ -$ -$ -$ - -$ -$
Feb '22 - - - - - - -
Mar '22 - - - - - - -
Apr '22 - - - - - - -
May '22 - - - - - - -
Jun '22 - - - - - - -
Jul '22 - - - - - - -
Aug '22 - - - - - - -
Sep '22 - - - - - - -
Oct '22 (30,000,000) - - - (30,000,000) 3.2500%-3.3500%33,167 -
Nov '22 - - - - (30,000,000) 3.3500%-4.0500% 100,083 -
Dec '22 - 30,000,000 - - - 4.0500%-4.0500%3,375 -
Total (30,000,000)$ 30,000,000$ -$ -$ 136,625$ -$
Interest
Rate
Range
133

IV. Debt Guarantees

If the parent guarantees any debt of affiliated interests, identify the entities involved, the nature of the debt,
the original amount, the highest amount during the year ended December 31, 2022, and the balance as of
December 31, 2022.

PacifiCorp does not guarantee the debt of its subsidiaries or any of its affiliates.
134

V. Other Transactions

Other transactions (utility leasing of affiliate property, affiliate leasing of utility property, utility purchase of
affiliate property, material or supplies and affiliate purchase of utility property, material or supplies) are as
follows:

Other transactions are included in section II. Transactions.
135

VI. Employee Transfers

By affiliate and job title, provide the total number of executive, management and professional/technical
employees transferred to and from the utility. By affiliate, provide the total number of other employees
transferred to and from the utility.

Summary of PacifiCorp employee transfers to and from affiliates during the year ended December 31, 2022.

Transfer of Employee
to PacifiCorp from Affiliate Job Title Count
Kern River Gas Transmission Senior Administrative Services Coordinator 1
Kern River Gas Transmission Associate Environmental Analyst 1
MidAmerican Energy Company Senior Communications Representative 1
NV Energy, Inc. Senior Business Specialist 1
NV Energy, Inc. Stat Meter & Relay Technician Journeyman 1
Pacific Minerals, Inc. - Bridger Coal Company Business Specialist 1
Pacific Minerals, Inc. - Bridger Coal Company Helper 1
Total transfers from Affiliates 7
Transfer of Employee
from PacifiCorp to Affiliate Job Title Count
BHE Renewables Planning Manager 1
Kern River Gas Transmission Senior Administrative Services Coordinator 1
Kern River Gas Transmission Discovery & Tracking Manager 1
MidAmerican Energy Company Manager, Customer Experience - Tools Technician 1
MidAmerican Energy Company IT Transformation Director 1
NV Energy, Inc. Transmission Policy Specialist 1
NV Energy, Inc. Control Room Operator 1
Total transfers to Affiliates 7
136

VII. Cost Allocations

A description of each intra-company cost allocation procedure and a schedule of cost amounts, by account,
transferred between regulated and non-regulated segments of the company.

137

PacifiCorp Cost Allocation Manual for the year ended December 31, 2022

Overview/Introduction

This section describes the allocation of costs between PacifiCorp and its affiliates.

On March 31, 2006, PacifiCorp entered into an Intercompany Administrative Services Agreement ("IASA") between
Berkshire Hathaway Energy Company ("BHE") and its subsidiaries. PacifiCorp is an indirect subsidiary of BHE, a
holding company based in Des Moines, Iowa, owning subsidiaries that are primarily engaged in the energy business.
Refer to attached IASA. The IASA covers:
a) services by executive, management, professional, technical and clerical employees;
b) financial services, payroll processing services, employee benefits participation, supply chain and purchase
order processing services, tax and accounting services, contract negotiation and administration services, risk
management services, environmental services and engineering and technical services;
c) the use of office facilities, including but not limited to office space, conference rooms, furniture, equipment,
machinery, supplies, computers and computer software, insurance policies and other personal property; and
d) the use of automobiles, airplanes, other vehicles and equipment.

Allocation Amounts and Methods

BHE and subsidiaries to PacifiCorp

During the year ended December 31, 2022, PacifiCorp was allocated costs by its non-regulated parent company, BHE,
and certain of BHE's subsidiaries, some of which are non-regulated, as part of the administrative services under the
IASA. The amounts included in section II. Transactions include both direct charges and allocated amounts, as follows:

The amounts were allocated by BHE and its subsidiaries to PacifiCorp using sixteen different formulae during the
year ended December 31, 2022. These formulae are as follows:
a) A two-factor formula based on the labor and assets of each of BHE's subsidiaries. PacifiCorp's allocation
percentage during the period of January 1 through December 31, 2022 was 20.40%.
b) The same two-factor formula as a) above, except excluding the labor and assets of Northern Powergrid
Holdings Company and BHE AltaLink Ltd. PacifiCorp's allocation percentage during the period of January
1 through December 31, 2022 was 23.11%.
c) The same two-factor formula as b) above, except excluding the labor and assets of BHE GT&S, LLC.
PacifiCorp's allocation percentage during the period of January 1 through December 31, 2022 was 25.60%.
d) The same two-factor formula as b) above, except excluding the labor and assets of HomeServices of America,
Inc. PacifiCorp's allocation percentage during the period of January 1 through December 31, 2022 was
28.9%.
Amounts based
on defined factors
described below
Direct charges
or amounts allocated
at project or invoice level
Total charges
to affiliates as reported
in section II. Transactions
Berkshire Hathaway Energy Company 68,671,132$ 43,024,238$ 111,695,370$
Kern River Gas Transmission Company 24,228 7,527 31,755
MidAmerican Energy Company 5,933,471 4,153,930 10,087,401
Nevada Power Company 132,445 891,482 1,023,927
Northern Natural Gas Company 114,187 202,451 316,638
Sierra Pacific Power Company 4,908 171,464 176,372
74,880,371$ 48,451,092$ 123,331,463$
138

e) The same two-factor formula as a) above, except excluding the labor and assets of HomeServices of America,
Inc. PacifiCorp's allocation percentage during the period of January 1 through December 31, 2022 was
24.81%.
f) A formula based on the gross plant asset amounts of each of BHE's subsidiaries. PacifiCorp's allocation
percentage during the period of January 1 through December 31, 2022 was 28.37%.
g) A formula based on shared Information Technology infrastructure that is owned and/or managed by
MidAmerican Energy Company. PacifiCorp's allocation percentage during the period of January 1 through
December 31, 2022 was 0.99%.
h) A formula based on customer count. PacifiCorp's allocation percentage during the period of January 1
through December 31, 2022 was 46.55%.
i) A formula based on employee counts including BHE AltaLink Ltd. PacifiCorp's allocation percentage during
the period of January 1 through December 31, 2022 was 29.51%.
j) A formula based on employee counts not including BHE AltaLink Ltd. PacifiCorp's allocation percentage
during the period of January 1 through December 31, 2022 was 30.81%.
k) A formula based on capital expenditures including BHE AltaLink Ltd. PacifiCorp's allocation percentage
during the period of January 1 through December 31, 2022 was 25.90%.
l) A formula based on capital expenditures not including BHE AltaLink Ltd. PacifiCorp's allocation percentage
during the period of January 1 through December 31, 2022 was 27.04%.
m) A formula based on employee counts modified for Oracle field services including BHE AltaLink Ltd.
PacifiCorp's allocation percentage during the period of January 1 through December 31, 2022 was 30.40%.
n) A formula based on employee counts modified for Oracle field services not including BHE AltaLink Ltd.
PacifiCorp's allocation percentage during the period of January 1 through December 31, 2022 was 31.78%.
o) A formula based on customer and customer service agent counts including BHE AltaLink Ltd. PacifiCorp's
allocation percentage during the period of January 1 through December 31, 2022 was 39.22%.
p) A formula based on customer and customer service agent counts not including BHE AltaLink Ltd.
PacifiCorp's allocation percentage during the period of January 1 through December 31, 2022 was 39.6%.

(continued on following page)

139

PacifiCorp to BHE and subsidiaries

During the year ended December 31, 2022, PacifiCorp allocated costs to its non-regulated parent company, BHE, and
certain of BHE's subsidiaries, some of which are non-regulated, as part of the administrative services under the IASA.
The amounts included in section II. Transactions include both direct charges and allocated amounts, as follows:

The amounts were allocated by PacifiCorp to BHE and its subsidiaries using four different formulae during the year
ended December 31, 2022. These formulae are as follows:
a) A two-factor formula based on the labor and assets of each of BHE's subsidiaries. The percentage that
PacifiCorp allocated to BHE and its subsidiaries during the period of January 1 through December 31, 2022
was 79.60%.
b) The same two-factor formula as a) above, except excluding the labor and assets of Northern Powergrid
Holdings Company and BHE AltaLink Ltd. The percentage that PacifiCorp allocated to BHE and its
subsidiaries during the period of January 1 through December 31, 2022 was 76.89%.
c) The same two-factor formula as b) above, except excluding the labor and assets of HomeServices of America,
Inc. The percentage that PacifiCorp allocated to BHE and its subsidiaries during the period of January 1
through December 31, 2022 was 71.10%.
d) The same two-factor formula as a) above, except excluding the labor and assets of HomeServices of America,
Inc. The percentage that PacifiCorp allocated to BHE and its subsidiaries the period of January 1 through
December 31, 2022 was 75.19%.
Amounts based
on defined factors
described below
Direct charges
or amounts allocated
at project or invoice level
Total charges
to affiliates as reported
in section II. Transactions
Berkshire Hathaway Energy Company 214,617$ 14,035,216$ 14,249,833$
BHE AltaLink Ltd. 122,281 33,763 156,044
BHE Compression Services, LLC 3,111 86 3,197
BHE GT&S, LLC 455,528 1,461,737 1,917,265
BHE Infrastructure Group, LLC - 10,937 10,937
BHE Renewables, LLC 286,238 118,577 404,815
BHE Turbomachinery, LLC - 834,521 834,521
BHE U.S. Transmission, LLC 14,179 1,087 15,266
CalEnergy Phillippines - 1 1
Electric Transmission Texas, LLC - 1,454 1,454
HomeServices of America, Inc. 161,026 8,624 169,650
Kern River Gas Transmission Company 56,731 84,057 140,788
MATL LLP - 16,761 16,761
MidAmerican Energy Company 844,254 787,093 1,631,347
MidAmerican Energy Services, LLC 16,697 9,644 26,341
Midwest Capital Group, Inc. 182 5 187
MTL Canyon Holdings, LLC - 396,097 396,097
Nevada Power Company 376,532 12,820 389,352
Northern Powergrid Holdings Company 192,570 91,928 284,498
Northern Natural Gas Company 233,992 159,721 393,713
NV Energy, Inc. 8,481 1,276,990 1,285,471
Sierra Pacific Power Company 229,515 7,856 237,371
3,215,934$ 19,348,975$ 22,564,909$
140
INTERCOMPANY ADMINISTRATIVE SERVICES AGREEMENT
BETWEEN
MIDAMERICAN ENERGY HOLDINGS COMPANY
AND
ITS SUBSIDIARIES
This lntercompany Administrative Services Agreement ("Agreement») is entered into as of March 31, 2006 by and between MidAmerican Energy Holdings Company (hereinafter the "Company") and its direct and
indirect subsidiaries (hereinafter the "Subsidiaries") (each a "Party" and together the "Parties").
WHEREAS, the Company provides senior management, executive oversight and other administrative services that provide value to and benefit the Subsidiaries as entities in the consolidated group;
WHEREAS, the Subsidiaries have access to professional, technical and other specialized resources that
the Company may wish to utilize from time to time in the provision of such administrative services; and
WHEREAS, the Company and Subsidiaries may desire to utilize the professional, technical and other specialized resources of certain Subsidiaries;
NOW, THEREFORE, in consideration of the premises and mutual agreements set forth herein, the Company and Subsidiaries agree as follows:
ARTICLE 1. PROVISION OF ADMINISTRATIVE SERVICES
Upon and subject to the terms of this Agreement, services will be provided between and among the Company and Its Subsidiaries that are not directly applicable to the production, distribution or sale of a product or service available to customers of the Company or Its subsidiaries ("Administrative Services"). For purposes of this Agreement, Administrative Services shall include, but not be limited to the following: a)services by executive, management, professional, technical and clerical employees;
b)financial services, payroll processing services, employee benefits participation, supply chain andpurchase order processing services, tax and accounting services, contract negotiation andadministration services, risk management services, environmental services and engineering andtechnical services;
c)the use of office facilities, including but not limited to office space, conference rooms, furniture,equipment, machinery, supplies, computers and computer software, insurance policies and other
personal property;d)the use of automobiles, airplanes, other vehicles and equipment;
141
To obtain specialized expertise or to achieve efficiencies, the following sttuations may arise under this Agreement whereby Administrative Services may be provided between and among the Company and its Subsidiaries: a)The Company may directly assign or allocate common costs to the Subsidiaries,b)The Company may procure Administrative Services from the Subsidiaries for its own benefit,c)The Company may procure Administrative Services from the Subsidiaries for subsequentallocation to some or all Subsidiaries commonly benefiting, ord)The Subsidiaries may procure Administrative Services from each other.
ARTICLE 2. DEFINITIONS For purposes of this Agreement these terms shall be defined as follows:
(a)"Laws" shall mean any law, statute, rule, regulation or ordinance.(b)"State Commissions" shall mean any state public utility commission or state public servicecommission wtth jurisdiction over a rate-regulated Party.(c)"Subsidiaries" shall mean current and future direct and indirect majority-owned subsidiaries of theCompany.
ARTICLE 3. EFFECTIVE DATE This Agreement shall be effective as of the date set forth above; provided, however, that in those jurisdictions in which regulatory approval is required before the Agreement becomes effective, the effective date shall be as of the date of such approval.
ARTICLE 4. CHARGES AND PAYMENT
(a)CHARGES.
Parties shall charge for Administrative Services on the following basis:
(i)Direct Charges: The Party receiving the beneftt of Administrative Services ("Recipient Party") willbe charged for the operating costs incurred by the Party providing the Administrative Services("Providing Party"), including, but not limited to, allocable salary and wages, incentives, paidabsences, payroll taxes, payroll additives (insurance premiums, health care and retirementbenefits and the like), direct non-labor costs, if any, and similar expenses, and reimbursement ofout-of-pocket third party costs and expenses.(ii)Service Charges: Costs that are impractical to charge directly but for which a cost/benefrtrelationship can be reasonably identified. A practical allocation method will be established byProviding Party that allocates the cost of this service equitably and consistently to the RecipientParty. Any changes in the methodology will be communicated in writing to rate-regulatedsubsidiaries at least 180 days before the implementation of the change.(iii)Allocations: Costs incurred for the general benefit of the entire corporate group for which directcharging and service charges are not practical. An allocation methodology will be establishedand used consistently from year to year. Any changes to the methodology will be communicated
r
142
in wr�ing to rate-regulated subsidiaries at least 180 days before the implementation of the change.
The charges constitute full compensation to the Providing Party for all charges, costs and expenses incurred by the Providing Party on behalf of the Recipient Party in providing the Administrative Services, unless otherwise specifically agreed to in wrtting between the Parties.
If events or circumstances arise which, in the opinion of the Parties, render the costs of providing any Administrative Services materially different from those charged under a specific rate or formula then in
effect, the specific rate or formulas shall be equitably adjusted to take into account such events or changed
circumstances.
Providing Parties will bill each and all Recipient Parties, as appropriate, for Administrative Services rendered under this Agreement in as specific a manner as practicable. To the extent that direct charging for services rendered is not practicable, the Providing Party may utilize allocation methodologies to assign charges for services rendered to the Recipient Party, reflective of the drivers of such costs. Such allocation methodologies may utilize allocation bases that include, but are not limlted to: employee labor, employee counts, assets, and multi-factor allocation formulae.
Any cost allocation methodology for the assignment of corporate and affiliate costs will comply with the following principles:
i)For Administrative Services rendered to a rate-regulated subsidiary of the Company or eachcost category subject to allocation to rate-regulated subsidiaries by the Company, theCompany must be able to demonstrate that such service or cost category is reasonable for therate-regulated subsidiary for the performance of Its regulated operations, is not duplicative ofAdministrative Services already being performed within the rate-regulated subsidiary, and isreasonable and prudent.
ii)The Company and Providing Parties will have in place posttive time reporting systemsadequate to support the allocation and assignment of costs of executives and other relevantpersonnel to Recipient Parties.
iii)Parties must maintain records sufficient to specifically identify costs subject to allocation,particularly with respect to their origin. In addttion, the records must be adequately supportedin a manner sufficient to justify recovery of the costs in rates of rate-regulated subsidiaries.iv)It is the responsibility of rate-regulated Recipient Parties to this Agreement to ensure that costswhich would have been denied recovery in rates had such costs been directly incurred by theregulated operation are appropriately identified and segregated in the books of the regulatedoperation.
(b)PAYMENT.
(i)Each Providing Party shall bill the Recipient Party monthly for all charges pursuant tothis Agreement via billings to the Company. The Company, in Its capacity as a clearinghouse for
143
intercompany charges within the Company shall aggregate all charges and bill all Recipient Parties in a single bill. Full payment to or by the Company for all Administrative Services shall be made by the end of the calendar month following the intercompany charge. Charges shall be supported by reasonable documentation, which may be maintained in electronic form.
(ii)The Parties shall make adjustments to charges as required to reflect the discovery oferrors or omissions or changes in the charges. The Parties shall conduct a true-up process at least quarterly and more frequently if necessary to adjust charges based on reconciliation of amounts charged and costs incurred. It is the intent of the Parties that such true-up process will be conducted using substantially the same process, procedures and methods of review as have been in effect prior to
execution of this Agreement by the Parties.
ARTICLE 5. GENERAL OBLIGATIONS; STANDARD OF CARE
Rate-regulated Parties will comply with all applicable State and Federal Laws regarding affiliated interest transactions, including timely filing of applications and reports. The Parties agree not to cross-subsidize between the rate-regulated and non-rate-regulated businesses or between any rate-regulated businesses,
and shall comply with any applicable State Commission Laws and orders. Subject to the terms of this Agreement, the Parties shall perform their obligations hereunder in a commercially reasonable manner.
ARTICLE 6. TAXES Each Party shall bear all taxes, duties and other similar charges except taxes based upon Its gross income (and any related interest and penalties), imposed as a result of Its receipt of Administrative Services under this Agreement, including without limitation sales, use, and value-added taxes.
ARTICLE 7. ACCOUNTING AND AUDITING Providing Parties and the Company shall maintain such books and records as are necessary to support the charges for Administrative Services, in sufficient detail as may be necessary to enable the Parties to satisfy
applicable regulatory requirements ("Records"). All Parties:
(a)shall provide access to the Records at all reasonable times;
(b)shall maintain the Records in accordance with good record management practices and with atleast the same degree of completeness, accuracy and care as It maintains for Its own records; and
(c)shall maintain Its own accounting records, separate from the other Party's accounting records.
Subject to the provisions of this Agreement, Records supporting intercompany billings shall be available for inspection and copying by any qualified representative or agent of either Party or Its affiliates, at the expense of the inquiring Party. In addition, State Commission staff or agents may audit the accounting records of Providing Parties that form the basis for charges to rate-regulated subsidiaries, to determine the reasonableness of allocation factors used by the Providing Party to assign costs to the Recipient Party and amounts subject to allocation or direct charges. All Parties agree to cooperate fully with such audits.
144
ARTICLE 8. BUDGETING In advance of each budget year, Providing Parties shall prepare and deliver to the Recipient Parties, for their review and approval, a proposed budget for Administrative Services to be performed during that year. The approved schedule of budgeted Administrative Services shall evidence the base level of
Administrative Services. The schedule shall be updated at least annually. Each Party shall promptly notify the other Party in writing of any requested material change to the budget costs for any service being provided.
ARTICLE 9. COOPERATION WITH OTHERS The Parties will use good faith efforts to cooperate with each other in all matters relating to the provision and receipt of Administrative Services. Such good faith cooperation will include providing electronic access in the same manner as provided other vendors and contractors to systems used in connection with Administrative Services and using commercially reasonable efforts to obtain all consents, licenses, sublicenses or approvals necessary to permit each Party to perform Its obligations. Each Party shall make available to the other Party any information required or reasonably requested by the other Party regarding the performance of any Administrative Service and shall be responsible for timely providing that information and for the accuracy and completeness of that information; provided, however, that a Party shall not be liable for not providing any information that is subject to a confidentiality obligation owed by It to a person or regulatory body other than an affiliate of it or the other Party. Either Party shall not be liable for any impairment of any Administrative Service caused by it not receiving information, either timely or at all, or by It receiving inaccurate or incomplete information from the other Party that is required or reasonably requested regarding that Administrative Service. The Parties will cooperate with each other in making such information available as needed in the event of any and all internal or external audits, utility regulatory proceedings, legal actions or dispute resolution. Each Party shall fully cooperate and coordinate with each other's employees and contractors who may be awarded other work. The Parties shall not commit or permit any act, which will interfere with the performance of or receipt of Administrative Services by either Party's employees or contractors.
ARTICLE 10. COMPLIANCE WITH ALL LAWS Each Party shall be responsible for (i) Its compliance with all laws and governmental regulations affecting Its business, including but not limlted to, laws and governmental regulations governing federal and state
affiliate transactions, workers' compensation, health, safety and security, and (iQ any use It may make of the Administrative Services to assist It in complying with such laws and governmental regulations.
ARTICLE 11. LIMITATION OF LIABILITY Notwithstanding any other provision of this Agreement and except for (a) rights provided under Article 12 in connection with Third-Party Claims, (b) direct or actual damages as a result of a breach of this Agreement, and (c) liability caused by a Party's negligence or willful misconduct, no Party nor their respective directors, officers, employees and agents, will have any liability to any other Party, or their respective directors, officers, employees and agents, whether based on contract, warranty, tort, strict liability, or any other theory, for any indirect, incidental, consequential, special damages, and no Party, as a result of providing a Service pursuant to this Agreement, shall be liable to any other Party for more than the cost of the Administrative Service(s) related to the claim or damages.
145
ARTICLE 12. INDEMNIFICATION Each of the Parties will indemnify, defend, and hold harmless each other Party, members of Its Board of Directors, officers, employees and agents against and from any third-party claims resulting from any negligence or willful misconduct of a Party's employees, agents, representatives or subcontractors of any tier, their employees, agents or representatives in the performance or nonperformance of Its obligations under this Agreement or in any way related to this Areement. If a Third-Party claim arising out of or in connection with this Agreement results from negligence of multiple Parties (including their employees, agents, suppliers and subcontractors), each Party will bear liability with respect to the Third-Party Claim in
proportion to Its own negligence.
ARTICLE 13. DISPUTE RESOLUTION The Parties shall promptly resolve any conflicts arising under this Agreement and such resolution shall be final. If applicable, adjustments to the charges will be made as required to reflect the discovery of errors or
omissions in the charges. If the Parties are unable to resolve any service, performance or budget issues or ff there is a material breach of this Agreement that has not been corrected within ninety (90) days, representatives of the affected Parties will meet promptly to review and resolve those issus in good faith.
ARTICLE 14. TERMINATION FOR CONVENIENCE A Party may terminate Its participation in this Agreement either with respect to all, or with respect to any
one or more, of the Administrative Services provided hereunder at any time and from time to time, for any reason or no reason, by giving notice of termination at least sixty (60) days in advance of the effective date of the termination to enable the other Party to adjust Its available staffing and facilities. In the event of any termination with respect to one or more, but less than all, Administrative Services, this Agreement shall
continue in full force and effect with respect to any Administrative Services not terminated hereby. If this Agreement is terminated in whole or in part, the Parties will cooperate in good faith with each other in all reasonable respects in order to effect an efficient transition and to minimize the disruption to the business of all Parties, including the assignment or transfer of the rights and obligations under any contracts. Transitional assistance service shall include organizing and delivering records and documents necessary to allow continuation of the Administrative Services, including delivering such materials in electronic forms and versions as reasonably requested by the Party.
ARTICLE 15. CONFIDENTIAL INFORMATION/NONDISCLOSURE To the fullest extent allowed by law, the provision of any Administrative Service or reimbursement for any
Administrative Service provided pursuant to this Agreement shall not operate to impair or waive any privilege available to either Party in connection with the Administrative Service, Its provision or
reimbursement for the Administrative Service.
All Parties will maintain in confidence Confidential Information provided to each other in connection with this Agreement and will use the Confidential Information solely for the purpose of carrying out Its obligations under this Agreement. The term Confidential Information means any oral or written information, (including without !imitation, computer programs, code, macros or instructions) which is made available to the Company, its
146
Subsidiaries or one of its representatives, regardless of the manner in which such information is furnished. Confidential Information also includes the following:
a.All Information regarding the Administrative Services, including, but not limited to, price, costs,methods of operation and software, shall be maintained in confidence.
b.Systems used to perform the Administrative Services provided hereunder are confidential andproprietary to the Company, its Subsidiaries or third parties. Both Parties shall treat these systems and all related procedures and documentation as confidential and proprietary to the Company, its Subsidiaries or its third party vendors.
c.All systems, procedures and related materials provided to either Party are for its internal useonly and only as related to the Administrative Services or any of the underlying systems used to provide the Administrative Services.
Notwithstanding anything in this Article 15 to the contrary, the term "Confidential Information" does not include any information which (Q at the time of disclosure is generally available to and known by the public (other than as a result of an unpermltted disclosure made directly or indirectly by a Party), (iQ was available to a Party on a non­confidential basis from another source (provided that such source is not or was not bound by a confidentiality agreement with a Party or had any other duty of confidentiality to a Party), or (iii) has been independently acquired or developed without violating any of the obligations under this Agreement.
The Parties shall use good faith efforts at the termination or expiration of this Agreement to ensure that all user access and passwords are cancelled.
All Confidential Information supplied or developed by a Party shall be and remain the sole and exclusive property of the Party who supplied or developed it.
ARTICLE 16. PERMITTED DISCLOSURE Notwithstanding provisions of this Agreement to the contrary, each Party may disclose Confidential Information (i) to the extent required by a State Commission, a court of competent jurisdiction or other governmental authority or otherwise as required by law, including without limitation disclosure obligations imposed under the federal securities laws, provided that such Party has given the other Party prior notice of such requirement when legally permissible to permit the other Party to take such legal action to prevent
the disclosure as it deems reasonable, appropriate or necessary, or (ii) on a "need-to-know11 basis under an obligation of confidentiality to its consultants, legal counsel, affiliates, accountants, banks and other financing sources and their advisors.
ARTICLE 17. SUBCONTRACTORS To the extent provided herein, the Parties shall be fully responsible for the acts or omissions of any subcontractors of any tier and of all persons employed by such subcontractors and shall maintain complete
I ,-
147
control over all such subcontractors. It being understood and agreed that not anything contained herein shall be deemed to create any contractual relation between the subcontractor of any tier and the Parties.
ARTICLE 18. NONWAIVER The failure of a Party to insist upon or enforce strict performance of any of the terms of this Agreement or to exercise any rights herein shall not be construed as a waiver or relinquishment to any extent of tts right to enforce such terms or rights on any future occasion.
ARTICLE 19. SEVERABILITY Any provision of this Agreement prohibtted or rendered unenforceable by operation of law shall be ineffective only to the extent of such prohibttion or unenforceability without invalidating the remaining provisions of this Agreement.
ARTICLE 20. ENTIRE AGREEMENT/DOCUMENTS INCORPORATED BY REFERENCE All understandings, representations, warranties, agreements and any referenced attachments, if any, existing between the Parties regarding the subject matter hereof are merged into this Agreement, which fully and completely express the agreement of the Parties wtth respect to the subject matter hereof.
ARTICLE 21. OTHER AGREEMENTS This Agreement does not address or govern the Parties' relationship involving: (a) the tax allocation agreement nor (b) any other relationships not specifically identified herein. All such relationships not addressed or governed by this Agreement will be governed and controlled by a separate agreement or tariff specifically addressing and governing those relationships or by applicable Laws or orders.
I ,
148
This Agreement has been duly executed on behalf of the Parties as follows:
IIDAMERICAN ENERGY HOLDINGS COMPANY
By.� Patrick J. Goodman
Trlle:sr. Vice President & Chief Financial Officer
Brian K. Hankel
Trlle: Vice President & Treasurer
CE ELECTRIC UK FUNDING COMPANY
By. � Patrick J. Goodman
Tdle: Director
HOME SERVICES OF AMERICA, INC. �fllip
Title: �sf ��
Thomas B. pecketer
TIiie: Vice President & Controller
Brian K. Hankel
TIiie: Vice President & Treasurer
KR HOLDING, LLC
By.� Patrick J. Goodman Trlle:vice President & Ireasurer
CALENERGYINTEiA110NAL�S, INC.� fik(<:JZ;) Brian K. Hankel
Trlle:Vice President & Treasurer
CE CASECNAN WATER AND ENERGY COMPANY, �� &;{;;;;g;:J Brian K. Hankel
Trlle:vice President & Treasurer
PPW HOLDINGS~ :)
By.~
149



 











  
'45EN6BEFN</=./.N 9=F/B-><@+=LN HFH+:NEE5EF+=-/N3B//</=FN 3B//</=F
N6EN /=F/B/.N6=F>N,LN+=.N
,/FJ//=NB+F/ B/3H:+F/.N@H,96-NHF696FLN EH,E6.6+B5/EN>0N/B8E46B/N+F4+J+LN=/B3LN><@+=LN ><@+=L
N
/+-4N+N$+BFL
N+=.NF>3/F4/BNF4/N$+BF5/EN/00/-F5I/N +B-4NNN
*%&NF4/N$+CF6/ENJ5F4NF4/N/K-/@F5>=N>0N!/I+.+N$>J/BN><@+=LN"N!)N=/B3LN+=.N&5/BB+N$+-505-N
$>J/BN><@+=LN"N!)N=/B3LN+B/NF4/NE63=+F>B5/EN>0NF4/N:=F/B-><@+=LN HFH+9NEE5EF+=-/N3B//</=FN
,LN+=.N,/FJ//=N%+F/
B/3H9+F/.N&H,E5.5+B6/EN>0N 5.</B6-+=N=/B3LN>9.6=3EN><@+=LN/01/-F5I/N/,BH+CLN
NN+=.NJ6E4NF>N+</=.N+=.NB/EF+F/NF4/6BN+3B//</=FN5=NF4/N<+==/BN@B>I6./.N4/B/5=N+=.N
*%&N/+-4N>0NF4/N$+BF6/EN6EN/6F4/BN+=N/9/-FB6-N@H,95-NHF6:5FLN@B>I6.6=3NE/CI6-/ENF>N-+@F6I/N-HEF></BEN
J5F46=N0B+=-45E/.NE/CI6-/N+B/+EN+NFB+=E<5EE5>=N-><@+=LN +N9>-+9N.5EFB6,HF6>=N-><@+=LN>BN+=N5=F/BEF+F/N
@6@/95=/N-><@+=LN +=.N/+-4N>0N F4/N$+BG5/EN6ENEH,7/-FNF>NF4/N>I/BE534FN>0NB/3H9+F>CLN+HF4>B6F5/ENEH-4N+EN+N
EF+F/N@H,:5-NHF6;6FLN-><<5EE5>=N+=.>BNF4/N/./B+;N=/B3LN%/3H;+F>CLN><<5EE6>=N%
N+=.N
*%&N+N$+CFLN<+LN0B><NF6</NF>NF6</NB/AH6B/N<HFH+9N+6.N>BN+EE6EF+=-/N0B><N+=>F4/BN$+CFLNJ46-4N<+LN
6=I>9I/NF4/N@B>I5E5>=N>0N3>>.ENE/BI6-/EN+=.>BNE@/-5+96M/.NB/E>HB-/EN0>BNF/<@>B+CLN/</B3/=-LN@HB@>E/EN
>BNF4/N/</B3/=-LN5=F/B-4+=3/N>0N/AH6@</=FN>BN3>>.EN,LN>=/N$+BFLNF>NF4/N>F4/BN+EN9>=3N+EN@B>I6./.NJ6F4>HFN
./FB5</=FNF>NF4/N@B>I6.5=3N$+CFLEN@H,96-NHF596FLN>,963+F6>=EN<HFH+9N+EE5EF+=-/
N+=.N
*%&N+ENB+F/B/3H9+F/.N/=F5F6/ENF4/N$+BG5/EN4+I/N>,953+F5>=ENF>N@B>I6./NB/+E>=+,:LN+./AH+F/NE/BI5-/N
+=.N0B><NF5</NF>NF6</N<+LN,/N+,:/NF>N+EE6EFN>=/N+=>F4/BN6=N@B>I6.5=3N<HFH+:N+EE6EF+=-/N+=.N
*%&N F4/N $+BF5/EN +B/N E></N >0N F4/N E53=+F>B5/EN >0N F4/N :=F/B-><@+=LN .<6=6EFB+F6I/N &/BI6-/EN
3B//</=FN &
N ,LN+=.N,/FJ//=NF4/N><@+=LN +=.N5FEN EH,E6.5+B5/EN J45-4N@/B<5FENF4/NE4+B6=3N >0N
@B>0/EE6>=+9NF/-4=5-+:N+=.N>F4/BNE@/-5+96M/.NB/E>HB-/EN+=.NJ6E4NF>N/=F/BN5=F>N+=N+3B//</=FNF4+FNJ5:9N+99>JN
<HFH+:N+EE6EF+=-/N>=NE6<69+BNF/B<EN+=.N
*%&N 6=N >B./BN F>N <6=5<5M/N +=LN @>F/=F6+:N 0?BN -B>EE
EH,E6.5M+F6>=N >BN+016:5+F/N +,HE/N +=.N /=EHB/N
+@@B>@B5+F/N>I/BE534FN@+CF6-6@+F5>=NH=./BNF46EN3B//</=FN6EN96<6F/.NF>N%+F/
%/3H9+F/.N&H,E5.6+B6/EN>0NF4/N
><@+=LN+=.N
*%&N /2/-F5I/N +LN N N F4/N =+</N >0N ><@+=LN J+EN -4+=3/.N 0B><N 5.</B5-+=N =/B3LN
>:.6=3EN><@+=LNF>N/B8E46B/N+F4+J+LN=/B3LN><@+=LN+=.N
*%&N0B><NF6</NF>NF5</N+..5F6>=+9N%+F/
%/3H:+F/.N&H,E6.5+B5/EN<+LNJ6E4NF>N/K/-HF/NF4/N3B//</=FN
5=N>B./BNF>N@C>I6./N+=.NF+8/N+.I+=F+3/N>0N<HFH+:N+EE6EF+=-/N@B>I5./.N4/B/H=./B
N
!#*N(%#%N6=N->=E5./B+F6>=N>0NF4/N@B/<6E/EN+=.N<HFH+:N+3B//</=FENE/FN0>CF4N4/B/6=NF4/N$+D6/EN
J6E4NF>N+</=.NF4/N3B//</=FN+=.N+3B//N+EN0?9:>JEN
150
 






 
 
#:87H%7(H@B&1)'AHA8HA.)HA)<6@H8*H A./@H-=))6)7A
H 87)H %<AFH 
=8C/(07-H %=AFH6%FH:=8C0()H 6BAB%3H
%@@0@A%7')HA8H%78A.)<H%=AFH
)'0:0)7AH%=AFH
C%04%&040AFH%7(H:=8C0@087H8*H6BAB%5H%@@0@A%7')H@.%43H&)H-8C)=7)(H&FH%7H%::30'%&3)H6BAB%4H%0(H%-<))6)7AH
D./'.H6%FH&)HA.)H(0@87H4)'A</'H7@A0ABA)HBAB%4H/(H-<))6)7A HA.)H$)@A)=7H)-/87HBAB%4H@@0@A%7')H
-<))6)7A
H 8<H@B'.H8A.)<H %-<))6)7AH %@H 6%FH &)H 'B@A86%</5FH B@)(H /7H A.)H <)-087H D.)<)H A.)H 6BAB%4H
%@@0@A%7')H0@HA8H&)H:=8C0()(H
%::5/'%&4)H6BAB%4H%/(H%-<))6)7AHA.)H:=8C0@087@H8*HD.0'.H%=)H07'8=:8=%A)(H
07HA.0@H-=))6)7AH&FH=)*)=)7')H"8HA.)H)EA)7AH78AH/7'87@/@A)7AHD0A.H8&3/-%A087@HB7()<HA.)H%::40'%&4)H6BAB%3H
%/(H%-=))6)7AHA.)H:<8C/@/87@H8*HA./@H-<))6)7AH@.%55H-8C)=7HA.)H'87(B'AH%7(H8&3/-%A087@H8*HA.)H%=A/)@H
!.)H %>A0)@H =)'8-70G)H A.%AH A.)=)H 6%FH &)H @)C)=%3H :.%@)@H 8*H 6BAB%3H %@@0@A%7')H %'A0C/AFH /7'4B(07-H
:<)78A/*/'%A/87H8*H%H :8A)7A0%3H7))(H *8<H%@@/@A%7')H %H=);B)@AH *8<H/7*8<6%A/87H<)4%A)(HA8H A.)H'8@A@H%7(H
%C%/3%&/30AFH 8*H6BAB%4H %@@0@A%7')H %7(H %'AB%4H 68&040G%A087H 73FH %'AB%4H 68&040G%A087H /@H '87@0()<)(H A.)H
:=8C/@087H8*H6BAB%3H%@@0@A%7')H
 

8<H:B<:8@)@H8*HA.0@H-=))6)7AHA.)@)HA)<6@H@.%35H&)H()*07)(H%@H*8358D@H
% %D@H@.%44H6)%7H%7FH4%DH @A%ABA)H=B3)H <)-B4%A087H8<H8<(/7%7')H8*H%7FH-8C)=76)7A%4H%BA.8</AF
D./'.H6%FH&)HD0A.8BAH3/6/A%A087H%H*)()=%5H%-)7'FH%H@A%A)H8<H%H-8C)<76)7A%3H@B&(/C/@087
& %A))-B4%A)(H B&@0(0%=FH @.%44H 6)%7H %H @B&@/(0%<FH 8*H A.)H 86:%7FH 
@B&@/(/%=FH A.%AH 0@
=)-B3%A)(H&FH87)H8=H68<)H A%A)H8660@@087@H%7(8=HH/7HA.)H@B&@/(/%=F@H'%:%'0AFH8*H:=8C0(/7-
<)-B3%A)(H:B&50'HBA/50AFH@)<C/')@HA8H'%:A/C)H'B@A86)=@HD/A.07H*=%7'./@)(H:B&40'HBA/3/AFH@)=C/')H%<)%@
H1B=0@(0'A/87%3HA=%7@60@@087H@)<C/')H8<HD.0'.H0@H%7H/7A)=@A%A)H:/:)3/7)H8=H48'%4H(0@A=0&BA/87
'86:%7FH%@H()*07)(H&FH
'
A%A)H 866/@@/87@H @.%53H 6)%7H %7FH @A%A)H :B&40'H BA03/AFH '8660@@087H 8=H @A%A)H :B&30'H @)=C/')
'866/@@/87HD0A.HBA/50AFH=)-B4%A8=FH1B=/@(0'A087H8C)=H%H%A))-B4%A)(H B&@0(/%<F
  

!.0@H-<))6)7AH@.%44H&)H)**)'A0C)H%@H8*HA.)H(%A)H8*H)E)'BA087H:<8C/()( H.8D)C)=HA.%AH07HA.8@)H2B=/@(/'A087@H
07HD./'.H<)-B3%A8=FH%::<8C%3H0@H<);B0=)(H&)*8=)HA.)H-<))6)7AH&)'86)@H)**)'A/C) HA.)H)*+)'A0C)H(%A)H@.%43H
&)H%@H8*HA.)H(%A)H8*H@B'.H%::=8C%3H
 
 


".)H%<A0)@H=)'8-70G)HA.%AH'.%=-)@H *9=H6BAB%4H%@@/@A%7')HD/35H&)-/7HD.)7H%H<);B)@AH*8<H68&040G%A/87H8*H
%@@/@A%7')H0@H@B&6/AA)(HA8HA.)H<8C/(/7-H%?FH&FHA.)H)'0:0)7AH%<AFH8@A@H%@@8'0%A)(HD/A.H:=)
78A0*/'%A087H
8*H%H:8A)7A0%4H7))(H8=H-%A.)=07-H8*H/7,8=6%A087H%@@8'0%A)(HD0A.H%H<);B)@AH*8<H6BAB%4H%@@0@A%7')HD/33H78AH&)H
'.%<-)(HA8HA.)H)'/:/)7AH%=AFH
=8C0(07-H %=A0)@H D044H&/44H )'0:/)7AH %=A/)@ H %@H%::=8:=0%A)H *9<H6BAB%4H%@@0@A%7')H =)7()<)(H B7()<HA.0@H
-<))6)7AH/7H%@H@:)'/*/'H%H6%77)<H%@H:<%'A0'%&4)H
151





 
!D4%6>=F'8;F4@>@!1F!==,=>!6#%F=+!22F"%F*7A%;6%$F"DF!6F!991,#!"2%F4@>@!2F!,$F!*;%%4%6>FB+-#+F4!DF"%F
>+%F$-=76F2%#>;-#F6=>->@>%F@>@!2F,$F*;%%4%6>F>+%F %=>%;6F%*-76F@>@!2F==,=>!6#%F*;%%4%6>F7;F
=@#+F7>+%;F!*;%%4%6>F!=F4!DF"%F#@=>74!;,2DF@=%$F,6F>+%F;%*-76F B+%;%F>+%F4@>@!1F!==-=>!6#%F-=F>7F"%F
9;7A-$%$
F
6F>+%F%A%6>F>+!>F>+%F 4@>@!2F!==,=>!6#%F#76=,=>=F762DF7&F >+%F ,6>%;#+!6*%F7'F!F*77$F,6F!6F%4%;*%6#DF
#-;#@4=>!6#%F >+%F %#,9-%6>F !;>DF =+!21F ;%,4"@;=%F >+%F ;7A-$-6*F !;>DF >+%F ;%91!#%4%6>F #7=>F 7'F>+%F
>;!6='%;;%$F*77$F 6DF!==7#-!>%$F=%;A-#%=F=+!11F"%F;%-4"@;=%$F"DF>+%F%#,9-%6>F!<>DF!=F!F$-;%#>F#+!;*%F
=%;A-#%F#+!;*%F7;F!317#!>,76F!=F!992,#!"2%F9@;=@!6>F>7F>+%F
F


  


+%F!;>,%=FB,12F#7491DFB->+F!11F!991,#!"2%F!B=F;%*!;$,6*F!'(,2,!>%$F-6>%;%=>F>;!6=!#>-76=F,6#2@$,6*F>,4%1DF
&,2,6*F7'F;%*@1!>7;DF&-1-6*=F!6$F;%97;>=
F+%F!;?-%=F!*;%%F67>F>7F#;7===@"=-$-E%F!6$F=+!22F#7492DFB->+F!6DF
!991-#!"2%F !B=F!6$F>!>%F744-==,76FF7;F7>+%;F!991-#!"2%F7;$%;=F@"/%#>F>7F>+%F>%;4=F7'F>+-=F
*;%%4%6>F>+%F!;>,%=F=+!21F9%;&7;4F>+%,;F7"3,*!>,76=F+%;%@6$%;F-6F!F#744%;#,!12DF;%!=76!"2%F5!66%;F

 
!#+F!;>DF=+!32F"%!;F!22F>!C%=F$@>,%=F!6$F7>+%;F=,4-1!;F#+!;*%=F%C#%9>F>!C%=F"!=%$F@976F->=F*;7==F-6#74%F
!6$F!6DF;%1!>%$F,6>%;%=>F!6$F9%6!1>,%=F,497=%$F!=F!F;%=@2>F7&F->=F;%#%,9>F7&F4@>@!2F!==,=>!6#%F@6$%;F>+-=F
*;%%4%6>F-6#2@$,6*FB,>+7@>F3,4,>!>-76F=!2%=F@=%F!6$FA!1@% !$$%$F>!C%=F



  
;7A-$,6*F!;>-%=F=+!11F4!-6>!,6F=@#+F "770=F!6$F ;%#7;$=F!=F!;%F 6%#%==!;DF>7F=@997;>F>+%F#+!;*%=F '7;F
4@>@!2F!==,=>!6#%F,6F =@'(.#,%6>F $%>!,2F!=F4!DF "%F6%#%==!;DF>7F%6!"2%F>+%F!;?-%=F>7F =!>-='DF !992,#!"2%F
;%*@2!>7;DF;%:@-;%4%6>=F
%#7;$=F11F!;?-%=F
! +!21F9;7A-$%F!##%==F>7F>+%F%#7;$=F!>F!11F;%!=76!"3%F>-4%=
" +!22F4!-6>!-6F>+%F%#7;$=F-6F!##7;$!6#%FB,>+F*77$F;%#7;$F4!6!*%5%6>F 9;!#>,#%=F!6$FB->+F!>
1%!=>F>+%F=!4%F$%*;%%F7'F#7491%>%6%==F!##@;!#DF!6$F#!;%F!=F->F4!-6>!,6=F&7;F,>=F7B6F;%#7;$=F!6$
# +!22F4!-6>!,6F->=F7B6F!##7@6>-6*F;%#7;$=F=%9!;!>%F';74F>+%F7>+%;F!;>,%=F!##7@6>-6*F;%#7;$=
@"/%#>F >7F >+%F9;7A-=,76=F 7'F>+-=F *;%%4%6>F %#7;$=F=@997<>,6*F4@>@!1F!==,=>!6#%F "-11-6*=F =+!11F"%F
!A!-1!"2%F)7;F,6=9%#>,76F!6$F#79D,6*F"DF!6DF:@!2,&,%$F;%9;%=%6>!>,A%F7;F!*%6>F7'F!F!<>DF!>F>+%F%C9%6=%F7&F
>+%F-6:@,;-6*F !;?DF 6F !$$->-76F F7;F>!>%F 745-==-76F =>!'(F7;F!*%6>=F 4!DF !@$,>F >+%F!##7@6>-6*F
;%#7;$=F7'F;7A-$-6*F!;?-%=F>+!>F&7;4F>+%F"!=,=F'7;F#+!;*%=F>7F!>% %*@1!>%$F@"=-$,!;,%=F12F!;>-%=F
!*;%%F>7F#779%;!>%F'@11DFB->+F=@#+F!@$->=F


 
+%F!<>,%=FB-11F@=%F*77$F'!,>+F%&'7;>=F>7F#779%;!>%FB->+F%!#+F7>+%;F,6F!11F4!>>%;=F;%1!>%$F>7F>+%F9;7A-=,76F
!6$F;%#%,9>F7'F4@>@!1F!==,=>!6#%
F@#+F*77$F&!->+F#779%;!>,76FB,11F-6#2@$%F9;7A,$-6*F%2%#>;76,#F!##%==F-6F>+%F
=!4%F4!66%;F !=F 9;7A,$%$F 7>+%;F A%6$7;=F!6$F #76>;!#>7;=F>7F =D=>%4=F @=%$F,6F#766%#>-76FB->+F 4@>@!2F
152





 
99(9:1!#A1"A ;9)1&A!200#6!*//@A6#921 .#A #$$26:9A:2A2 :)1A ..A!219#1:9A .*!#19#9A 9< .*!#19#9A27A
4462=.9A1#!#996@A:2A4#60(:A#!'A7:@A:2A4#7$260A*:9A2 .+&:*219A
!'A7:@A9'..A0-#A=)/ .#A:2A12:'#7A7:@A1@A)1$270:(21A6#5;)7#"A26A7#921 .@A7#5;#9:#"A @A:'#A
6:@A6#/:#"A:2A:'#A472=(9)21A2$A0;:;/A99*9:1!#A1"A9'//A #A7#94219( /#A$27A:)0#.@A472=(9)21A2$A9*"A
)1$260:*21A1"A$26A:'#A!!;7!@A1"A!204.#:#1#99A2$A:'#A)1$360:)21A462=)"#"A'2>#=#6A:':AA7:@A9'./A
12:A #A/) /#A$36A12:A462=)"(1&A1@A(1$270:)21A:':A(9A9; ,#!:A:2AA!21$)"#1:)/):@A2 /)&:)21A27AA6#&;.:27@A
2 /)&:)21A12:A:2A"*9!.29#A27A #AA!21";):A2$A(1$260:(21A2>1#"A @A):A:2AA4#7921A27A7#&;/:27@A 2"@A2:'#7A
:'1A:'#A2:'#7A7:@A
'#A7:)#9A>)//A!224#7:#A>):'A#!'A2:'#6A(1A0-)1&A9;!'A+1$270:)21A=)/ .#A9A1##"#"A)1A:'#A#=#1:A2$A
1@A1"A/.A(1:#71.A26A#?:#71/A;"):9A;:(.):@A7#&;/:27@A472!##")1&9A.#&.A!:)219A26A"(94;:#A6#92/;:(21A
!'A 6:@A9'//A$;./@A!224#6:#A1"A!227"+1:#A >(:'A #!'A 2:'#7
9A#04.2@##9A 1"A!21:6!:269A*1A:'#A
4#7$2701!#A27A472=*9(21A2$A0;:;.A99)9:1!#A '#A6:)#9A9'//A12:A!200*:A27A4#70):A1@A!:A:':A>)//A
)1:#8#7#A>):'A:'#A4#7$2601!#A26A6#!#)4:A2$A0;:;.A99)9:1!#A @A1@A7:@9A#04/2@##9A27A!21:6!:269
A
 


  
!'A7:@A9'/.A #A7#94219+ .#A$26AA):9A!204/)1!#A>*:'A./A>9A%#!:)1&A(:9A ;9)1#99A)1!/;")1&A ;:A12:A
.(0(:#"A:2A.>9A1"A&2=#710#1:.A7#&;.:)219A&2=#71(1&A$#"#6/A1"A9::#A%(.):#A:619!:)219A>27-#79A
!204#19:)21A '#/:'A 9$#:@A1"A9#!;7(:@A  A4;79;1:A:2A:'#A 472=)9)219A2$A :'#A44/)! .#A 0;:;/A )"A
&6##0#1:A1@A;9#A):A 0@A0-#A2$A:'#A0;:;/A99(9:1!#A:2A99)9:A(:A)1A!204/@)1&A>(:'A9;!'A/>9A1"A
&2=#610#1:/A7#&;/:)219A1"A!A !204/(1!#A>):'A 9A :1"6"9A2$A21";!: A 7-#:
9#"A:#A
%)/):#A#9:7)!:)219A1"A1@A!2046 .#A7#9:7)!:)219A)0429#"A @AA26AA::#A200)99)21A
153



 



 
#-(I $=B.(AIA-$55I;>97;C5HI=(A94E(I$8HI&98)5.&BAI$=.A.8,ID8'(=IB-/AI,=((7(8BI$8'IAD&-I=(A95DB.98IA-$55I%(I
).8$4I)I$;;4/&$%4(I$'1DAB7(8BAIC9IB-(I&-$=,(AIF.54I%(I7$'(I$AI=(<D.=('IB9I=(*5(&BIB-(I'.A&9E(=HI9*I(==9=AI9=I
97.AA.98AI.8IB-(I&-$=,(AI)IB-(I $>B.(AI$=(ID8$%4(IB9I=(A94E(I$8HIA(=E/&(I;(=)9=7$8&(I9=I%D',(BI.AAD(AI9=I
/)IB-(=(I.AI $I7$B(=/$4I%=($&-I9)I B-/AI,=((7(8BIC-$CI -$AI89CI%((8I &9==(&B('IF.B-/8I8.8(BHII '$HAI
=(;=(A(8B$C.E(AI9*IB-(I$+(&B('I $=C.(AIF/44I7((BI;=97;B5HIB9I=(E.(FI$8'I=(A95E(IB-9A(I.AAD(AI/8I,99'I*$.B-I




I $@HI7$HIB(=7.8$B(I.BAI;$=B.&.;$B/98I/8IB-.AI,=((7(8BI(.B-(=IF.B-I=(A;(&BIB9I$44I9=I;$>BI9)IB-(I7DBD$4I
$AA/AC$8&(I;=9E.'('I-(=(D8'(=I$BI$8HIB.7(I$8'I*>97IC/7(IB9IB.7(I)9=I$8HI=($A98I9=I89I=($A98I%HI,.E.8,I
89B/&(I9*IB(=7/8$B.98IB9IB-(I9B-(=I $=BHI$AIA998I$AI=($A98$%5HI;9AA.%5(
I





#9IB-(I)D55(ABI(GB(8BI $559F('I%HI5$FI B-(I;=9E/A/98I9)I 7DBD$5I$AA.AB$8&(I9=I=(/7%D=A(7(8BI )9=I 7DCD$5I
$AA.AB$8&(I;=9E/'('I;D=AD$8BIB9IB-/AI,=((7(8BIA-$44I89BI9;(=$C(IB9I/7;$/=I9=IF$.E(I$8HI;=.E.5(,(I$E$.5$%5(I
B9I$8HI $=BHI/8I&988(&B/98IF.B-IC-(I7DBD$6I$AA.AB$8&(I0CAI;=9E.A/98I9=I=(.7%D=A(7(8BIB-(=(9*I
#-(I $?B/(AI F.55I -$8'4(I $44I .8*:=7$B/98I (G&-$8,('I .8I B-(I &9D=A(I 9*I ;(?*9=7.8,I7DBD$5I$AA.AB$8&(I/8I
$&&9='$8&(IF.B-I=(<D.=(7(8CAI*9=I'9&D7(8B/8,I$8'I-$8'5/8,I&=.B/&$4I.8)=$AB=D&BD=(I.8*9=7$B.98I$AI'(*/8('I%HI
B-(I9=B-I 7(=/&$8I5(&B=/&I!(4/$%/4/BHI 9=;9=$B.98I=.B.&$4I 8*=$AB=D&BD=(I =9B(&B.98I"C$8'$='AI $8'IF.64I
)D>C-(=I&97;4HIF.B-I898 '/A&49AD=(I=(<D/=(7(8BAI9)I9B-(=I$;;4/&$%4(I=(,D4$B/98AI
#-(I $=B.(AIA-$55IDA(I,99'I*$.B-I(+9=CAI$BIB-(IC(=7/8$B/98I9=I(G;.=$B/98I9)IB-.AI,=((7(8CIB9I(8AD=(IB-$BI$8HI
DA(=I$&&(AAI$8'I;$AAF9='AI=(5$B('IB9IB-.AI,=((7(8BI$=(IB(=7.8$B('I

 

9BF/B-AC$8'.8,I ;=9E/A/98AI 9*I B-/AI ,=((7(8BI B9I B-(I &98B=$>HI ($&-I $>BHI 7$HI '.A&59A(I &98).'(8B.$5I
/8)9=7$B/98I
$#9IB-(I(GB(8BI=(<D.=('I%HI$I"B$B(I977/AA.98I!I$I&9D=BI9*I&97;(B(8BI2D=/A'/&B/98I9=I9B-(=
,9E(=87(8B$4I$DC-9=.BHI9=I9B-(?F.A(I$AI=(<D.=('I%HI$FAI.8&5D'.8,IF.B-9DBI5.7.B$B.98I'/A&49AD=(
9%4.,$B.98AI.7;9A('ID8'(=I*('(=$4IA(&D=.B.(AI4$FAI;=9E/'('IB-$BIAD&-I $>BHI-$AI,.E(8IB-(I9B-(=
$>BHI;=/9=I89B.&(I9*IAD&-I=(<D0=(7(8BIF-(8I4(,$44HI;(=7.AA.%5(IB9I;(=7/BIB-(I9C-(=I $>BHIB9IC$3(
AD&-I4(,$5I$&B/98IB9I;=(E(8BIB-(I'/A&59AD=(I$AI/CI'((7AI=($A98$%5(I$;;>9;=.$B(I9=I8(&(AA$=HI9=
%8I$I
8((' B9
389FI%$A/AID8'(=I$8I9%5/,$B/98I9)I&98)/'(8B.$5.BHIB9I.BAI&98AD4B$8BAI4(,$5I&9D8A(5
$*).4/$B(AI$&&9D8B$8BAI%$83AI$8'I9C-(=I*.8$8&/8,IA9D=&(AI$8'IB-(/=I$'E/A9=A


 


#9IB-(I(GB(8BI;=9E/'('I-(=(/8I B-(I $>B/(AI A-$54I%(I*D55HI=(A;98A.%5(I*:=I B-(I$&BAI9=I 97/AA.98AI9*I$8HI
AD%&98C=$&B9=AI9)I$8HIB.(=I$8'I9*I$44I;(=A98AI(7;59H('I%HIAD&-IAD%&98B=$&B9=AI$8'IA-$54I7$.8B$.8I&97;5(B(I
&98B=94I9E(=I$45IAD&-IAD%&98C=$&C9=AI/BI%(.8,ID8'(=AB99'I$8'I$,=(('IC-$CI$8HC-/8,I89BI&98B$/8('I-(=(/8I
154

 
 


(/ !)///)!/%)/ ./! )%)*/%)! /), /)/(*! )%)!%/!/ ./)%/ /)/
&)(/

  
/*%/!// %)./)!/ (()/*#! /!%/ "%/()%)/#%!% /!/ ./!/)/)%(/!/)(/% )/!%/)!/
-%(/ ./%)(/% /(/ !)//! ()%*/(//,+%/!%/% $*( )/)!/ ./-) )/!/)(/%)/)!/
 !%/(*/)%(/!%/&)(/! / ./*)*%/!(! /

  
 ./#%!+(! / !/)(/% )/ #&!)/ !%/% %/*  !%/ ./ !#%)! / !/ ,/ (/ /
 )+/ ! ./ )!/)/ -) )/ !/(*/ #%!)! / !%/ *  !%)./ ,)!*)/  +) /)/%  /
#%!+(! (/!/)(/% )/

    
 
  

/* %()  (
/%#%( ))! (/,%% )(/% )(/ /%% /)) )(// ./-() /
), /)/ '(/%% /)/(*)/))&/%!/%/%/ )!/)(/% )/,/*./ /
!#)./-#%((/)/% )/!/)/ %)(/,)/%(#)/)!/)/(*)/))&/%!/

 
   
 

)!*)/*%)%/)! /./)/ &)(/)+/! /)/)/!/)(/-*)!
//
)
*)/*(&./
./ )%/ )!/)/% )/ //!* /)%./
155

 



')3<&1##-#.4<'3<##.<"6+9<#8#!64#"</.<#'+$</$<5'#<2)#3<3<$0++/73<




9<<<
)5,#<

-#<

5#<




9<<<
)5,#<<<
-#<

4#<



9<<<
)5,#<<<
-#<

5#<




9<<<
)5,#<









-#<

4# <

 


9:(;<
*4+#
<
 <

%
-#<




4#<<<
<

 



9<<<
)4,#<<<
-#<

4#<


 



23<D0;,,8,9=D1(<D),,9D+@6CD,B,*@>,+D:9D),1(7-D:-D=1,D(;=3,<D(<D/77:A<D









 3=7,D .
D 

(8,D 
D
D
(=,D D


 





CDDD
3=7, D









(8,
D
(=,D







CD ""!!""!!D#D
4=7,D
(8,D
(=,D














CD !!$!!!!D%D
5=7,D







(8,D
(=,D





CD&"D'D
3?7,D








(8,D
(=,D
















C
D !"!!!!!D%D
3=7,D
(8,D





(=,D








156

  


24EL0D,,=,?FL2'EL(,,@L*G9KL,J,)HF,+LBAL(,3'9-LB.LF3,L'DF5,EL'EL/C99BIE
L
##
#
#
"#




6F;,L L!L
'=,L



'F,L





#

#
#
"#



8F9,LL"L
'=,L




'F,LL#L


#!#
"#

##  "#

 

7F<,L$$$L%L
'=, L



'F,
L






#"#
"#


8F9,L 


'=,L


'F,
L







#
KLL&L
8F9,L







'=,L




'F,L








#
#!#
"#

# #"#

 
8F:,L






'>,L



'F,L












58DK4C//>/?EK6+DK,//@K.F:IK/H/-FE/.KA@K,/7+;1KA2KE5/K+CE8/DK+DK1B::AGDK
 


 


IK"KK
8E</K




+>/K


+E/K








8E:/K 
3
J0
+>/K 









IK !"#KK
8E:/K"#$"#"K%K
+>/K

+E/ K$K&K








I
KK'K
8E:/K

+>/
K

+E/K

  
IK()#KK
8E:/K("#$"K*K
+>/
K

+E/K

 

  




IK(!!KK
9E=/K 





+>/K


+E/K
 
157



 

45>G3<..7.8?G4*>G+..8G-A6FG.E.,B?.-G:8G+.4*6/G:0G@4.G*=?5.>G*>G/;66:D>G





FG G!G
5?6.GG'G
*7.G







*?. G"G#G






FG$G G
5?6.
G%G&G
*7.G







*?.G











 


5?6.G 
G45.0G58*8,5*6G15,.=G
*7.G G.C58G.?4.6G
*?.
G 



 
FGG!G
5?6.G$G'G
*7.G









*?.G








FG(G)G
5@6.G
*7.G








*?.G









 
5?6.G G45.0G58*9,5*6G2,.=G
*7.G G.C58G.?4.6G
*?.G

158
Appendix A - Oregon Public Utility Commission orders approving transactions with affiliates
Affiliate Order No. Docket No. Date Approved
Amarillo Gear Company, LLC (a Marmon Holdings, Inc. company) 17-243 UI 384 July 11, 2017
18-454 UI 408 December 4, 2018
American Express Travel Related Services Company, Inc.14-144 UI 346 April 30, 2014
Apple, Inc.19-121 UI 413 April 11, 2019
Bank of America Corporation 21-325 UI 456 October 6, 2021
21-344 UI 457 October 25, 2021
Bank of New York Mellon Trust Company, N.A.20-167 UI 435 May 22, 2020
Berkshire Hathaway Energy Company (a) 06-305 UI 249 June 19, 2006
BHE Compression Services, LLC (a) 06-305 UI 249 June 19, 2006
BHE GT&S, LLC (a) 06-305 UI 249 June 19, 2006
BHE Infrastructure Group, LLC (a) 06-305 UI 249 June 19, 2006
BHE Turbomachinery, LLC (a) 06-305 UI 249 June 19, 2006
BHE U.S. Transmission, LLC (a) 06-305 UI 249 June 19, 2006
BHE Wind, LLC 20-298 UI 442 September 10, 2020
20-311 UI 444 September 25, 2020
20-331 UI 445 October 7, 2020
20-330 UI 446 October 7, 2020
21-416 UI 458 November 17, 2021
BNSF Railway Company 07-323 UI 269 July 27, 2007
09-504 UI 288 December 28, 2009
10-090 UI 292 March 11, 2010
10-089 UI 293 March 11, 2010
12-348 UI 325 September 13, 2012
14-210 UI 347 June 10, 2014
15-358 UI 359 November 3, 2015
17-476 UI 387 November 21, 2017
18-121 UI 393 April 10, 2018
18-158 UI 394 May 8, 2018
20-313 UI 447 September 25, 2020
21-006 UI 449 January 13, 2021
21-180 UI 452 June 3, 2021
21-446 UI 462 December 2, 2021
21-445 UI 463 December 2, 2021
22-057 UI 465 February 24, 2022
22-176 UI 470 May 19, 2022
22-175 UI 474 May 19, 2022
22-202 UI 475 June 2, 2022
22-362 UI 477 October 6, 2022
Bridger Coal Company 01-472 UI 189 June 12, 2001
15-218 UI 357 July 21, 2015
18-085 UI 392 March 13, 2018
18-228 UI 397 June 19, 2018
21-324 UI 455 October 6, 2021
BYD America Corporation 20-316 UI 443 September 25, 2020
CalEnergy Philippines (a) 06-305 UI 249 June 19, 2006
Coca-Cola North America 20-199 UI 437 June 18, 2020
continued on next page
All active affiliates with Affiliated Interest Agreements in Oregon have been included in this listing regardless of whether
affiliate transactions occurred in the reporting year.
(a)Affiliates with reporting year transactions subject to the Intercompany Administrative Services Agreement ("IASA"),
Order 06-305, have been included in this listing. This is not intended to be an exhaustive listing of all companies subject to
the IASA, rather a reflection of current year transactions.
159
Affiliate Order No. Docket No. Date Approved
Cottonwood Creek Consolidated Irrigation Company 11-332 UI 312 August 26, 2011
16-345 UI 373 September 13, 2016
Electric Transmission Texas, LLC (a) 06-305 UI 249 June 19, 2006
Energy West Mining Company 91-513 UI 105 April 12, 1991
Environment One Corporation 17-169 UI 381 May 16, 2017
Ferron Canal & Reservoir Company 10-345 UI 301 September 2, 2010
16-247 UI 301 (1) July 5, 2016
18-192 UI 396 May 24, 2018
FlightSafety International, Inc. 15-357 UI 358 November 3, 2015
18-135 UI 358 (1) April 27, 2018
20-458 UI 448 December 3, 2020
21-009 UI 450 January 13, 2021
GBT US, LLC (dba American Express Global Business Travel) 17-216 UI 383 June 14, 2017
Graver Water System, Inc. (a Marmon Holdings, Inc. company) 16-121 UI 367 March 23, 2016
HomeServices of America, Inc. (a) 06-305 UI 249 June 19, 2006
07-269 UI 264 June 11, 2007
08-165 UI 277 March 12, 2008
11-053 UI 304 February 11, 2011
16-163 UI 369 May 3, 2016
20-238 UI 438 July 30, 2020
Huntington Cleveland Irrigation Company 10-353 UI 300 September 10, 2010
14-209 UI 345 June 10, 2014
16-344 UI 374 September 13, 2016
22-361 UI 478 October 6, 2022
Kern River Gas Transmission Company (a) 06-305 UI 249 June 19, 2006
06-683 UI 255 December 26, 2006
07-080 UI 258 March 5, 2007
09-503 UI 255 (1) December 28, 2009
11-400 UI 316 October 6, 2011
15-134 UI 316 (1) April 28, 2015
16-099 UI 361 March 8, 2016
19-443 UI 428 December 20, 2019
19-445 UI 430 December 20, 2019
21-322 UI 453 October 6, 2021
22-504 UI 482 December 29, 2022
Marmon Utility LLC (a Marmon Holdings, Inc. company) 11-189 UI 308 June 16, 2011
11-191 UI 309 June 16, 2011
11-200 UI 311 June 22, 2011
16-164 UI 368 May 3, 2016
20-293 UI 441 August 28, 2020
21-323 UI 454 October 6, 2021
21-417 UI 459 November 17, 2021
22-313 UI 476 August 26, 2022
Marmon/Keystone Corporation 12-143 UI 319 April 24, 2012
MATL LLP (a) 06-305 UI 249 June 19, 2006
Metalogic Inspection Services, LLC 15-018 UI 353 January 28, 2015
MidAmerican Energy Company (a) 06-305 UI 249 June 19, 2006
11-190 UI 310 June 16, 2011
11-400 UI 316 October 6, 2011
15-134 UI 316 (1) April 28, 2015
MidAmerican Energy Holdings Company Insurance Services Ltd. 06-498 UI 253 August 24, 2006
MidAmerican Energy Services, LLC (a) 06-305 UI 249 June 19, 2006
Midwest Capital Group, Inc. (a) 06-305 UI 249 June 19, 2006
Mouser Electronics UI 480 - filed 9/15/22
MTL Canyon Holdings, LLC (a) 06-305 UI 249 June 19, 2006
National Indemnity Company 13-322 UI 339 September 3, 2013
continued on next page
160
Affiliate Order No. Docket No. Date Approved
NetJets, Inc.08-166 UI 279 March 13, 2008
Nevada Power Company (a) 06-305 UI 249 June 19, 2006
15-134 UI 316 (1) April 28, 2015
22-386 UI 479 October 20, 2022
Northern Natural Gas Company (a) 06-305 UI 249 June 19, 2006
11-400 UI 316 October 6, 2011
15-134 UI 316 (1) April 28, 2015
Northern Powergrid Holdings Company (a) 06-305 UI 249 June 19, 2006
NV Energy, Inc.(a) 06-305 UI 249 June 19, 2006
15-134 UI 316 (1) April 28, 2015
Pacific Minerals, Inc. (Umbrella Loan Agreement)06-353 UI 1 (11)July 7, 2006
PacifiCorp Foundation 04-028 UI 223 January 15, 2004
Parts & Service Solutions 20-257 UI 440 August 11, 2020
Penn Machine Company LLC 19-444 UI 429 December 20, 2019
22-017 UI 464 January 26, 2022
PPW Holdings LLC (a) 06-305 UI 249 June 19, 2006
Racom Corporation 11-276 UI 313 July 29, 2011
Sierra Pacific Power Company (a) 06-305 UI 249 June 19, 2006
15-134 UI 316 (1) April 28, 2015
The Bank of New York Mellon Corporation 18-313 UI 406 August 28, 2018
21-325 UI 456 October 6, 2021
21-344 UI 457 October 25, 2021
The Kerite Company (a Marmon Holdings, Inc. company)10-409 UI 303 October 18, 2010
Trapper Mining Inc.94-1550 UI 140 October 12, 1994
U.S. Bancorp Investments, Inc.14-251 UI 349 July 8, 2014
20-256 UI 439 August 11, 2020
21-325 UI 456 October 6, 2021
21-344 UI 457 October 25, 2021
23-074 UI 483 March 10, 2023
U.S. Bank National Association 16-184 UI 370 May 20, 2016
16-366 UI 375 September 27, 2016
16-463 UI 377 December 7, 2016
17-369 UI 386 September 28, 2017
WGR Operating, LP 22-488 UI 481 December 14, 2022
161