20060621Larsen Exhibit 1 Part I.pdf

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,iTJLfTiES"Case No, PAC-06-9!j
:! S S IGii Exhibit No, 1
Witness: Jeffrey K. Larsen
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ACIFICORP
Exhibit Accompanying Direct Testimony of Jeffrey K, Larsen
Revenue Requirement
June 2006
PacifiCorp
Idaho
Normalized Results of Operation
September 2005
-..-I
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PacifiCorp
IDAHO
Normalized Results of Operations
12 Months Ended September 2005
(1 )
(2)
(3)
(4)
(5)
September 2005 Rolled in Revenue Requirement
Rate Mitigation Cap
Capped Revised Protocol Revenue Requirement
Normalized September 2005 General Business Revenues
Capped Revised Protocol Price Change
Revised Protocol
(6)
(7)
(8)
(9)
(10)
Filed Revised Protocol Revenue Requirement
Normalized September 2005 General Business Revenues
Revised Protocol Price Change
Capped Revised Protocol Price Change
Reduction to Revised Protocol Revenue Requirement
Page 1.
179,478,989 Page 9.
101.67%
182,476 288
163,120,418 Page 1.
19,355,870
184,016,693
163,120 418
20,896 275
19,355,870
540,405)
Page 1.
Page 1.
Page 1.
From Above
PacifiCorp Page 1.
IDAHO
Normalized Results of Operations - Revised Protocol
12 Months Ended SEPTEMBER 2005
(1)(2)(3)
Total Adjusted Results with
Results Price Change Price Change
Operating Revenues:
2 General Business Revenues 163 120,418 896 275 184 016,693
3 Interdepartmental
4 Special Sales 100,918,893
5 Other Operating Revenues 954 627
Total Operating Revenues 270,993,938
Operating Expenses:
9 Steam Production 49,599,328
10 Nuclear Production
11 Hydro Production 372,179
12 Other Power Supply 119,642,762
13 Transmission 875 724
14 Distribution 447 092
15 Customer Accounting 924,018 29,368 953,386
16 Customer Service & Info 1,436,173
17 Sales
18 Administrative & General 12,477,591
Total O&M Expenses 206 774,867
20 Depreciation 22,711 585
21 Amortiza1ion 584,371
22 Taxes Other Than Income 772,087 772,087
23 Income Taxes - Federal 860 920 971 842 832,763
24 Income Taxes - State 763 898 947 358 711 255
25 Income Taxes - Def Net 515 861
26 Investment Tax Credit Adj.(778,990)
27 Misc Revenue & Expense (225,661)
Total Operating Expenses:243 978 938 948 568 251 927 506
Operating Rev For Retum:27015000 12947707 39962707
Rate Base:
33 Electric Plant In Service 858 858 090
34 Plant Held for Future Use 380
35 Mise Deferred Debits 059 650
36 Elec Plant Acq Adj 590 787
37 Nuclear Fuel
38 Prepayments 777,193
39 Fuel Stock 396,869
40 Material & Supplies 761 277
41 Working Capital 876,325
42 Weatheriza1ion Loans 749,214
43 Mise Rate Base 802 609
Total Electric Plant:888,943 393 888 943 393
46 Rate Base Deductions:
47 Accum Prov For Deprec (342,708 924)
48 Accum Prev For Amort (19 266,030)
49 Accum Del Income Tax (76 087,127)
50 Unamortized tTC (63 279)
51 Customer Adv For Const (194 145)
52 Customer Service Deposits (486 294)
53 Mise Rate Base Deductions 836 009)
Total Rate Base Deductions (445 641,808)445,641,808
Total Rate Base:443 301 585 443301 585
59 Return on Rate Base 094%015%
60 Return on Equity 751%11.400%
62 TAX CALCULATION:
63 Operating Revenue 376 689 866 907 54,243,596
64 Other Deductions
65 Interest (AFUDC)
66 Interest 545 435 13,545,435
67 Schedule "M" Additions 650 403 650,403
68 Schedule "M' Deductions 511 651 511 651
69 Income Before Tax 970 007 20,866 907 35,836,914
71 State Income Taxes 763,898 947,358 711 255
72 Taxable Income 14206109 19919549 34 125658
74 Federal Income Taxes + Other 4860920 6971 842 11832763
Rei. Page 2.
PacifiCorp
IDAHO
Normalized Results of Operations. Revised Protocol
12 Months Ended SEPTEMBER 2005
Page 1.
Net Rate Base - Idaho Jurisdiction 443 301 585 Ref. Page 1.
Return on Rate Base Requested 015%Ref. Page 2.
Revenues Required to Earn Requested Return 39,962 707
Less Current Operating Revenues (27 015,000)
Increase to Current Revenues 947 707
Net to Gross Bump-up 161.39%
Price Change Required for Requested Return 896 275
Requested Price Change 896 275
Uncollectible Percent 141%Ref. Page 1.
Increased Uncollectible Expense 29,368
Requested Price Change 20,896,275
Franchise Tax 000%Ref. Page 1.
Revenue Tax 000%Ref. Page 1.
Resource Supplier Tax 000%Ref. Page 1.3
Gross Receipts 000%Ref. Page 1.
Increase Taxes Other Than Income
Requested Price Change 20,896,275
Uncollectible Expense (29 368)
Taxes Other Than Income
Income Before Taxes 866 907
State Effective Tax Rate 540%Ref. Page 2.
State Income Taxes 947,358
Taxable Income 919,549
Federal Income Tax Rate 35.00%Ref. Page 2.
Federal Income Taxes 971 842
Operating Income 100.000%
Net Operating Income 61.962%Ref. Page 1.
Net to Gross Bump-161.39%
PacifiCorp
IDAHO
Normalized Results of Operations - Revised Protocol
12 Months Ended SEPTEMBER 2005
Page 1.
Operating Revenue 100.000%
Operating.Deductions
Uncollect_ble Accounts
Taxes Other - Franchise Tax
Taxes Other - Revenue Tax
Taxes Other - Resource Supplier
Taxes Other - Gross Receipts
141%
000%
000%
000%
000%
Sub-Total 99.859%
State Income Tax!!!! 4.54%534%
Sub-Total 95.326%
Federal Income Tax!!!! 35.00%33.364%
Net Operating Income 61.962%
Page 1.
PacifiCorp
State of Idaho. Electric Utility
Actual, Adjusted & Nonnalized Results of Operations. Revised Protocol
Twelve Months Ended September 2005
(1)(2)(3)(4)(5)(6)(7)
Unadjusted Type 1 Total Adjusted Type 2 Total Annualized Type 3 Total Nonnallzed
Results Adjustments Actual Results Adjustments Actual Results Adjustments Results
Operating Revenues:
2 General Business Revenues 122,633,302 34,869 840 157 503 143 551 222 163,054,364 054 163 120,418
3 Interdepartmental
4 Special Sales 035022 42,035,022 035,022 58,883,871 100 918,893
5 Other Operating Revenues 10,848,928 (4,478,725)370,204 370,204 584,423 954,627
Total Operating Revenues 175,517 ,253 30,391,116 205,908,369 551,222 211,459,590 59,534,348 270,993,938
Operating Expenses:
9 Steam Production 45,960,906 960 906 (2,317)45,958,589 640,739 599,328
10 Nuclear Production
11 Hydro Production 140 634 15,277 155911 (329)155,582 216,597 372,179
12 Other Power Supply 30,346331 35,963,324 66,309,654 (820)308 835 333,928 119,642,762
13 Transmission 018 348 (74,051)944298 (303)943,994 931 730 875,724
14 Distribution 889 792 (19 247)870,545 887)868,658 578,434 447,092
15 Customer Accounting 257,997 474 221 732,218 (814)731,404 192 614 924,018
16 Customer Service & Info 419,478 (2,339)417,139 (99)417,040 19,133 436,173
17 Sales
18 Administrative & General 18,194,839 (5,584 552)12,610,287 (1,340)12,608,946 (131,355)12,477,591
Total O&M Expenses 116,228,326 772,632 147 000,958 910)146,993,048 59,781 819 206,774,867
20 Depreciation 869 470 (205)21,869,264 378 363 247,628 463,958 711 585
21 Amortization 370 874 883 463,757 463,757 120,614 584,371
22 Taxes Other Than Income 518 186 518,186 518 186 253 901 772,087
23 Income Taxes. Federal (492 571)531,311 38,740 665,105 703 846 157 075 860,920
24 Income Taxes. State 21,334 72,196 531 226,260 319,791 444 107 763,898
25 Income Taxes. Def Net 724 931 724931 724 931 (5,209 070)515,861
26 Investment Tax Credit Adj.(778,990)(778,990)(778,990)(778 990)
27 Misc Revenue & Expense (254,466)166,051 (88,416)(88,416)(137,2451 (225,661)
Total Operating Expenses:151,207,093 31,634,868 182 841,961 261,819 185,103,780 58,875,158 243,978,938
Operating Rev For Return:24,310,160 243,753)23,066 407 289,403 26,355,810 659 190 27,015,000
Rate Base:
33 Electric Plant In Service 825,739,741 (3,594,354)822,145,387 612,803 828,758,190 30,099,899 858 858 090
34 Plant Held for Future Use 71,380 71,380 380 71,380
35 Misc Deferred Debits 155,670 727,840)427 830 427,830 631 820 059,650
36 Elec Plant Acq Adj 590,787 590,787 590,787 590 787
37 Nuclear Fuel
38 Prepayments 777,193 777 193 777,193 193
39 Fuel Stock 396,869 396,869 396,869 396,869
40 Material & Supplies 769,554 (8,278)761 277 761,277 761,277
41 Working Capital 554,285 428,091 982 376 698 008,074 868,251 876 325
42 Weatherization 749 214 749 214 749,214 749,214
43 Misc Rate Base 802,609 802,609 802,609 802,609
...J Total Electric Plant:855,607,302 (4,902,381)850,704,921 638,501 857,343,422 31,599,971 888,943,393
46 Rate Base Deductions:
47 Accum Prov For Deprec (344,669,068)381,304 (342,287,764)(189 182)(342,476,946)(231,979)(342 708 924)
48 Accum Prov For Amort (19,243,671)37,948 (19,205,7231 (19,205,7231 (60,307)(19,266030)
49 Accum Def Income Tax (77 319 686)(77,319,686)(77,319,686)232,559 (76,087,1271
50 Unamortized ITC (63 279)(63,279)(63,279)(63,279)
51 Customer Adv For Const 722,718 (916,863)(194,145)(194 145)(194,145)
52 Customer Service Deposits (486,294)(486,2941 (486,294)(486,294)
53 Misc Rate Base Deductions 264,206)(5,264206)(5,264,206)(1,571,803)(6,836,009)
Total Rate Base Deductions (445,837,192)016,096 (444,821,096)(189,182)(445,010,2781 (631,5301 (445,641,808)
Total Rate Base:409770110 13 886 2851 405883825 6449319 412333144 30968441 443301585
59 Return on Rate Base 933%683%392%094%
60 Return on Equity 438%483%956%371%327%
.().
576.751%
62 TAX CALCULATION:
63 Operating Revenue 29,784 865 (640,245)144 620 180,768 34,325 388 (948,699)33,376,689
64 Other Deductions
65 Interest (AFUDC)
66 Interest 632,579 (2,230,474)402 105 197 064 599,169 946,265 13,545435
67 Schedule "M" Additions 25,338 879 338,879 338 879 311,524 28,650,403
68 Schedule "M" Deductions 41,877 177 41,877,177 41,877,177 (8,365,526)33,511,651
69 Income Before Tax (1,386,012)590,229 204 217 983,704 187 922 782 085 14,970,007
71 State Income Taxes 334 72,196 93,531 226,260 319,791 444 107 763,898
72 Taxable Income 11407.346\1 518.033 110687 757.444 868.131 337978 14206109
74 Federal Income Taxes + Other 1492.571\531,311 38.740 665 105 703.846 157,075 860 920
(1) Type 1 adjustments involve nonnalization for out of period adjustments and unusual Items that occur during the test period.
(2) Type 2 adjustments annualize changes that occurred during the test period.
(3) Type 3 adjustments are known and measurable items that will occur in a future test period.
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IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.
Net Powet' Cost
Revenue Adjustments O&M Adjusbnents (Tab Adjustments Depredation &Ta. Adjustments (Tab Mise Rale Base Adjustments
Tolal Adjustments (Tab 3)(Tab 5)Amortization (Tab 6)Adjusbnenls (Tab 8)(Tab 9)Other (Tab 10)
Opefating Revenues:
2 Gene"" Business Revenues 40,487 116 487.116
3 Inlerdopar1menlal
4 Special Sales 58.883.871 58.883,871
Operaling Revenues (3.894.301)478.725)584,423
Total Opefating Revenues 95.476 685 36.008.391 59.468.294
Opefating E'I'Onses:
9 Sleam Produdm 638,422 512,436 125,987
10 Nudeer Production
11 Hydm Production 231 544 216,349 195
12 ~PowerSupply 89,296,432 130,291 88,133,168 32,973
13 Transnission 857376 285.703 513,255 58,418
14 DIstribution 557300 557300
15 Customer Accounting 668,021 668,021
16 Customer Service & Inlo 16,695 695
17 Soles
18 Adninislralive & General (5,717.248)317438)(472.934)(926.877)
Tolal O&M Expenses 90.546 542 (4.317.438)911 860 90,772.410 (820,290)
20 DeprecIation 842.115 842,321 (205)
21 Amortization 213.497 242,757 (29,260)
22 Ta.es Other Then Income 253.901 253,901
23 Income Ta...: Federal 353.491 13.468.513 (1,645.976)(10.459,018)(362.535)068,596 283.912
Slate 742.563 830 147 (223.661)(1.421,207)(49.263)567.967 38.579
25 DelemKIlncome Taxes 209070)209.070)
26 Investment Tex Credit Adj,
27 Mise Revenue & Expense 28.805 216 589
Tolal Opera6ng Expenses:92.771 846 10.995.439 056.812 78.892.185 673,280 (318.605)(527265)
0pefa6ng Rev For Retum:704.840 25,012.952 (3.056,812)(19423.890)(673.280)318.605 527 265
Rale Base:
33 EJectric Planlln SeMce 33,118.349 33,118.349
34 Planl Held for Future Use
35 Mise Delerred Debits 096,020)142,719 (590,941)(647 797)
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Malerial & Supplies (8,278)(8.278)
41 Wor1dng COpilal 322 040 322.040
42 Weatherization Loans
43 Mise Rate Base
Tolal Electric Plant 33.336.091 142.719 (590,941)33,784,313
Deductions:
47 Accum Prov For Depree 960.144 (421 160)381.304
48 Accum Prov For Amort (22.359)(60,307)948
49 Accum Del Income Tex 232.559 232,559
50 Unamortized rrc
51 Customer MY For Cons1 (916,863)(916.863)
52 Customer SeMce Deposits (486.294)(486.294)
53 Miscellaneous Deductions 571 803)571 803)
Tolal DeductIons:195,385 (1.571.803)(486.294)(481 468)734.948
Total Rate Base:33.531,475 571.803)(343.575)(590.941)(481.468)36.519.282
60 Es6maled ROE i"""""312%11,897%434%165%-0,305%150%-0,710%000%000%
64 TAX CALCULATION:
66 Opefating Revenue 591 824 40,311 612 926,449)(31,304,115)(1,085.078)(253,901)849,755
67 Deductions
68 InlOfeSt (AFUOC)
69 Interest 087 144)(1,087 144)
70 Schedule "M" Additions 311,524 311,524
72 Schedule "M" DeductIons (8.365.526)(8,365,526)
73 Income Before Te.16,356.018 40,311 612 926.449)(31304.115)085 078)12,510.293 849.755
78 Slate Income Ta...742,563 830 147 (223.661)(1.421.207)(49.263)567 967 579
77 Taxable Income 15,613,455 38.481 465 (4.702768)(29.882,908)035,815)942,325 811.176
79 Federal Income Taxes 353.491 13.468.513 (1.645.976)(10.459,018)(362.535)068.596 283.912
PacifiCorp
RESULTS OF OPERATIONS
Page 2.
USER SPECIFIC INFORMATION
STATE:
PERIOD:
IDAHO
SEPTEMBER 2005
FILE:
PREPARED BY:
DATE:
TIME:
JAM September 2005
Revenue Requirement Department
May 31,2006
5:31:31 PM
TYPE OF AVG:
METHODOLOGY:
FACTOR:
FERC:
BEGINNING/ENDING
Revised Protocol
Separate Jurisdiction
80R 12CP:12 Coincidental Peaks
DEMAND %
ENERGY %
75% Demand
25% Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAL/STATE COMBINED RATE
TAX RATE
35.00%
54%
614
37.950%
CAPITAL STRUCTURE INFORMATION
MERGED COMPANY CAPITAL STRUCTURE
CAPITAL
STRUCTURE
EMBEDDED
COST
WEIGHTED
COST
DEBT
PREFERRED
COMMON
47.30%
00%
51.70%
100.00%
46%
54%
11.40%
056%
065%
894%
015%
OTHER INFORMATION
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
RESULTS OF OPERATIONS SUMMARY
UNADJUSTED RESULTS IDAHO
Description of Account Summary:Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL
Operating Revenues
General Business Revenues 601 266 528 478,633,226 122 633,302 40,487 116 163,120,418
Interdepartmental
Special Sales 660 219,552 618,184,530 035,022 58,883,871 100,918 893
Other Operating Revenues 2.4 179 112,486 168 263,557 10,848,928 (3,894,301)954,627
Total Operating Revenues 2.4 440 598 566 265 081,313 175,517 253 95,476 685 270,993,938
Operating Expenses:
Steam Production 700,838,160 654,877 254 45,960,906 638,422 49,599,328
Nuclear Production
Hydro Production 270,438 129,804 140,634 231,544 372,179
Other Power Supply 823,589,738 793 243,407 30,346,331 89,296,432 119,642 762
Transmission 108,964,977 101 946 628 018,348 857 376 875 724
Distribution 197 874 045 189,984 253 889,792 557 300 447 092
Customer Accounts 86,527 325 269,328 257,997 666,021 924 018
Customer Service 609 885 46,190,407 1,419,478 16,695 436,173
Sales
Administrative & General 245,833 784 227 638,945 194 839 (5,717,248)12,477 591
Total 0 & M Expenses 244,508,352 128 280,027 116,228,326 90,546,542 206,774 867
Depreciation 369 860,932 347,991 462 869,470 842,115 22,711 585
Amortization Expense 62,158,122 58,787 248 370,874 213,497 584,371
Taxes Other Than Income 95,521 057 002 872 518,186 253,901 772 087
Income Taxes - Federal 58,287,012 58,779 583 (492,571)353,491 860 920
Income Taxes - State 019,113 997 779 21,334 742,563 763,898
Income Taxes - Def Net 107 777 712 101,052,781 724 931 (5,209,070)515,861
Investment Tax Credit Adj.(5,854,860)075,870)(778,990)(778,990)
Misc Revenue & Expense 2.4 (3,678,335)(3,423,868)(254,466)28,805 (225,661)
Total Operating Expenses 934,599,106 783,392 013 151,207 093 771 846 243,978,938
Operating Revenue for Return 505,999,460 481 689,300 310,160 704 840 27,015,000
Rate Base:
Electric Plant in Service 13,886,758,333 061 018,592 825,739 741 33,118 349 858,858,090
Plant Held for Future Use 322 660 251 280 380 380
Misc Deferred Debits 162,088,464 157,932,793 155 670 (1,096 020)059,650
Elec Plant Acq Adj 893,833 303,047 590,787 590,787
Nuclear Fuel
Prepayments 146,592 30,369 399 777,193 777 193
Fuel Stock 51,179,390 782 521 396,869 396,869
Material & Supplies 106 813,508 100,043,953 769,554 (8,278)761,277
Working Capital 46,725,227 45,170 942 554,285 322,040 876,325
Weatherization Loans 188,605 439,391 749 214 749,214
Miscellaneous Rate Base 10,392 832 590 223 802 609 802 609
Total Electric Plant 415,509,443 559,902 141 855,607,302 33,336,091 888,943,393
Rate Base Deductions:
Accum Prov For Depr 518,981 445)174 312 376)(344,669,068)960,144 (342,708,924)
Accum Prov For Amort (343,654,308)(324 410,638)(19,243,671)(22 359)(19,266,030)
Accurn Def Income Taxes 164,817 794)087 498,108)(77 319 686)232 559 (76 087 127)
Unamortized ITC (15,010,369)(14,947 090)(63,279)(63,279)
Customer Adv for Const (5,907 229)(6,629 947)722,718 (916,863)(194 145)
Customer Service Deposits (486,294)(486,294)
Misc. Rate Base Deductions (94 596 020)(89,331,814)(5,264 206)(1,571,803)(6,836,009)
Total Rate Base Deductions 142 967 166)(6,697 129,973)(445 837,192)195,385 (445,641 808)
Total Rate Base 272 542 277 862 772,167 409,770 110 531,475 443 301 585
Return on Rate Base 958%933%094%
Return on Equity 7.421%438%751%
100 Basis Points in Equity:
Revenue Requirement Impact 594,752 414 201 693 585
Rate Base Decrease (503 019,475)(32,847 004)(34,667 274)
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
Sales to Ultimate Customers
440 Residential Sales
946,093,309 921 290,684 802 625 23,649,360 48,451 985
946,093,309 921 290 684 24,802,625 649,360 451 985
442 Commercial & Industrial Sales
620,611 363 523,011 906 599 457 16,823,336 114,422,793
620,611 363 523,011,906 97,599,457 823 336 114,422,793
444 Public Street & Highway Lighting
16,330,460 16,099,239 231 221 14,419 245,640
330 460 099 239 231,221 419 245,640
445 Other Sales to Public Authority
231 397 18,231 397
18,231 397 18,231 397
448 Interdepartmental
DPW
Total Sales to Ultimate Customers 601,266,528 478,633,226 122 633,302 40,487 116 163,120,418
100
101
102
103 447 Sales for Resale
104 WSF 351,247 351 247
) 105 WSF 641 156,334 599,904 059 41,252,275 59,666 618 100 918 893
.: 106 WSF 711 971 10,929,224 782 747 (782,747)(0)
107 WSF
108
109 660,219,552 618,184 530 035,022 58,883,871 100,918 893
110 449 Provision for Rate Refund
111 WSF
112 WSF
113
114
115
116
117 Total Sales from Electricity 261,486,082 096,817,758 164,668,325 99,370 986 264,039,311
118 450 Forfeited Discounts & Interest
119 CUST 460 622 251 979 208,642 208,642
120 CUST
121 460 622 251 979 208,642 208 642
122
123 451 Misc Electric Revenue
124 GUST 7,470 535 271,475 199,061 199 061
125
126 582 369 213 213
127 7,474 117 274 844 199,274 199,274
128
129 453 Water Sales
130 170,132 159 186 10,946 10,946
131 170 132 159,186 10,946 946
132
133 454 Rent of Electric Property
134 DPW 920,111 13,457 851 462,260 462 260
135 911 919 595,884 316,035 316,035
136 813,121 705,358 107 763 107 763
137 20,645 152 19,759 093 886,059 886,059
138
139
SEPTEMBER 2005 Revised Protocol Page 2.4
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
r--140
141 456 Other Electric Revenue
142 DMSC 583,545 60,266,108 317,437 317,438)(0)
143 CU5T
144 OTHSE 13,333,887 12,442,742 891,144 891 144
145 OTHSO 818,929 770,256 48,673 48,673
146 OTHSGR 626,100 62,339,348 286,752 423,136 709,889
147
148
149 145,362,461 135,818,454 544,007 894 301)649 706
150
151 Total Other Electric Revenues 179,112,484 168,263,556 10,848,928 (3,894,301)954,627
152
153 Total Electric Operating Revenues 440,598,566 265 081 313 175,517,253 95,476,685 270,993,938
154
155 5ummary of Revenues by Factor
156 700 052,590 572,231 887 127,820,703 169,678 163 990,381
157
158 25,045,858 23,371 966 673 891 (782 747)891 144
159 635,632 478,983 156,649 156 649
160 712,864 486 666,998 477 45,866,009 089,754 105,955,763
161 DGP
162
163 Total Electric Operating Revenues 440,598,566 265,081 313 175,517 253 476,685 270,993,938
164 Miscellaneous Revenues
165 41160 Gain on 5ale of Utility Plant - CR
166 DPW
167
168
169
170
171
172
173 41170 Loss on Sale of Utility Plant
\ 174 DPW
: 175
176
177
178 4118 Gain from Emission Allowances
179
180 266,270)(2,114 809)(151,462)216 (137 245)
181 (2,266,270)114 809)(151 462)216 (137,245)
182
183 41181 Gain from Disposition of NOX Credits
184
185
186
187 4194 Impact Housing Interest Income
188
189
190
191 421 (Gain) / Loss on Sale of Utility Plant
192 DPW 162,199 162 199
193
194 (182 282)(170,554)(11 728)(11 728)
195 PTO 43,913 160 753 753
196 PTO 131,124 123,331 793 793
197 (1,567 017)466,195)(100 823)(100,823)
198 412 064)309,060)(103 004)(103,004)
199
200 Total Miscellaneous Revenues (3,678,335)(3,423,868)(254,466)14,216 (240,250)
201 Miscellaneous Expenses
202 4311 Interest on Customer Deposits
203 GUST 589 589
204 14,589 589
205 Total Miscellaneous Expenses 14,589 14,589
206
207 Net Misc Revenue and Expense (3,678,335)(3,423,868)(254,466)28,805 (225,661)
) 208
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
209 500 Operation Supervision & Engineering
210 20,723,299 19,389,953 333,346 446,781 780,127
211 SSGCH 578,827 1,483,357 95,469 (323)95,146
212 302,126 873,310 1,428,815 446,458 875,274
213
214 501 Fuel Related
215 404 789,829 377,736,486 053 342 637 559 29,690,902
216
217
218 SSECT
219 SSECH 53,377,947 50,031 731 346,216 (417 480)928,736
220 458,167 776 427 768 217 30,399,559 220,080 619 638
221
222 502 Steam Expenses
223 30,490,036 528 293 961 742 961,742
224 SSGCH 121 049 992,793 128 257 128,257
225 611 085 30,521 086 089,999 089,999
226
227 503 Steam From Other Sources
228 213,136 931 560 281 577 132)275,444
229 213,136 931 560 281 577 (6,132)275,444
230
231 505 Electric Expenses
232 820,571 639,095 181 477 181 477
233 SSGCH 153,993 084,212 69,780 69,780
234 974 564 723 307 251 257 251 257
235
236 506 Misc. Steam Expense
237 025,970 22,480,128 545,841 545,841
238
239 SSGCH 564,185 469,601 584 584
240 25,590,155 949 730 640,425 640 425
241
242 507 Rents
243 863824 808,245 579 55,579
244 SSGCH 365 222 143 143
245 866 189 810,467 55,722 55,722
246
247 510 Maint Supervision & Engineering
248 078,781 752 010 326,771 326,771
249 SSGCH 536,259 382,895 153 364 153 364
250 615,041 134 906 480,135 480,135
251
252
253
254 511 Maintenance of Structures
255 16,799,857 15,718,947 080,910 080,910
256 SSGCH 727,546 683 552 994 43,994
257 527 403 16,402 499 124 904 124 904
258
259 512 Maintenance of 80iler Plant
260 85,163,099 683 668 479 431 479 431
261 SSGCH 535,525 321,737 213,788 213 788
262 698,624 005,405 693,219 693 219
263
264 513 Maintenance of Electric Plant
265 29,489,606 592 232 897 374 897 374
266 SSGCH 850,038 798 637 51,401 401
267 339,644 28,390 869 948 775 948,775
268
269 514 Maintenance of Misc. Steam Plant
270 815,662 377,140 438,523 947 782 386,305
271 SSGCH 116,757 988,759 127 997 30,234 158,232
272 932,419 365,899 566 520 978,016 544 536
273
274 Total Steam Power Generation 700,838,160 654,877 254 45,960,906 638,422 599,328
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
275 517 Operation Super & Engineering
276
277
278
279 518 Nuclear Fuel Expense
280
281
282
283
284 519 Coolants and Water
285
286
287
288 520 Steam Expenses
289
290
291
292
293
294 523 Electric Expenses
295
296
297
298 524 Misc. Nuclear Expenses
299
300
301
302 528 Maintenance Super & Engineering
303
304
305
306 529 Maintenance of Structures
307
308
309
310 530 Maintenance of Reactor Plant
311
312
313
314 531 Maintenance of Electric Plant
315
316
317
318 532 Maintenance of Misc Nuclear
319
320
321
322 Total Nuclear Power Generation
323
324 535 Operation Super & Engineering
325 DGP
326 812,625 567 319 245 306 777 271 083
327 557 409 521 545 35,864 307 73,171
328
329 370 033 088,864 281,170 085 344 255
330
331 536 Water For Power
332 DGP
333 293 81,676 616 616
334 006 373 633 633
335
336 159 299 149,050 10,249 249
337
SEPTEMBER 2005 Revised Protocol Page 2.
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FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
r-,
338 537 Hydraulic Expenses
339 DGP
340 626 657 393,317 233,341 233,341
341 602 000 563,267 38,733 38,733
342
343 228,657 956 584 272,074 272 074
344
345 538 Electric Expenses
346 DGP
347 037 16,876 160 160
348
349
350 18,037 16,876 160 160
351
352 539 Misc. Hydro Expenses
353 DGP
354 902,895 330 079 572 816 22,044 594 860
355 506,679 023,696 482 983 (9,258)473,725
356
357
358 16,409,574 15,353,775 055,799 12,787 068,586
359
360 540 Rents (Hydro Generation)
361 DGP
362 162,144 151 711 10,432 10,432
363 23,748 22,220 528 528
364
365 185,892 173 932 11,960 960
366
367 541 Maint Supervision & En9ineerin9
368 DGP
369
370
371
372
\ 373
374 542 Maintenance of Structures
375 DGP
376 946,160 885 283 60,876 60,876
377 109 335 102 300 035 035
378
379 055,494 987 583 911 911
380
381
382
383
384 543 Maintenance of Dams & Waterways
385 DGP
386 969,106 906,753 62,353 (10)343
387 012,175 947 052 65,124 124
388
389 981,281 853 805 127,476 (10)127,467
390
391 544 Maintenance of Electric Plant
392 DGP
393 535,741 436,931 98.810 98,810
394 816,438 763,908 530 530
395
396 352 179 200,839 151 340 151 340
397
398 545 Maintenance of Misc. Hydro Plant
399 DGP
400 752,858 640 078 112,780 159,544 272 323
401 757 133 708,418 48,714 (3,861)853
402
403 509 991 348,497 161,494 155,683 317 177
404
405 Total Hydraulic Power Generation 33,270,438 31,129,804 140,634 231,544 372,179
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
406
407 546 Operation Super & Engineering
408
409 SSGCT 426 018 397 313 28,704 28,704
410 426,018 397 313 704 28,704
411
412 547 Fuel
413 253,194 827 786 425,408 309,171 734,578
414 SSECT 108 810 116,081 992,729 118,741 111,470
415 65,362 004 943 867 418 136 427,912 846,048
416
417 548 Generation Expense
418 826,241 5,451,378 374 863 025 378,888
419 SSGCT 562,021 322,019 240 002 10,289 250,291
420 388 262 773 397 614 865 14,314 629,179
421
422 549 Miscellaneous Other
423 1,455,599 361 945 93,654 93,654
424 SSGCT 868 810
425 1,456 467 362,755 93,712 712
426
427
428
429
430 550 Maint Supervision & Engineering
431 336,802 315 132 670 670
432 SSGCT 021 954 875 049 146,905 (337 159)809 746
433 358 756 16,190,181 168 575 (337,159)831 415
434
435 551 Maint Supervision & Engineering
436
437
438
439 552 Maintenance of Structures
440~441 SSGCT 150 633 140,484 149 10,149
442 150,633 140,484 10,149 10,149
443
444 553 Maint of Generation & Electric Plant
445 147 529 618 618
446 SSGCT 288,598 201 775 86,823 86,823
447 313,745 225 304 441 88,441
448
449 554 Maintenance of Misc. Other
450 574 583 991 339,083 344 074
451 SSGCT 191,807 178,884 924 12,924
452 269,381 251 466 915 339 083 356 997
453
454 Total Other Power Generation 95,725,265 284 767 440,498 444 149 884,647
455
456
457 555 Purchased Power
458 DMSC (118,911 588)(83 732 822)(35,178,766)35,178,766
459 683,960,382 639,954,076 006 306 108 358 114,664
460 117 144 127 109,315,026 829,100 (2,409,474)419,626
461 Seasonal (P SSGC 796,722 796,722
462 DGP
463
464 682 192,921 665,536,280 16,656,640 674 372 102,331,012
465
466 556 System Control & Load Dispatch
467 403,054 312,781 273 706 93,979
468
469 403,054 312 781 90,273 706 93,979
470
471
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
472
Other Expenses473557
474 (91 896)(75,410)(16,487)095,503 079,017
475 579,575 40,775,647 803,929 500 882,429
476 SGCT
477
478 SSGCT 780,819 728,209 52,610 201 811
479 TROJP
480
481 268,498 41,428 446 840,052 174 204 014 256
482
483 Embedded Cost Differentials
484 Company Owned H) P DGP (82 279,963)(82 279 963)
485 Company Owned H) P 279,963 986,034 293,928 293 928 ,
486 Mid-C Contract (43 959,564)(43 131,437)(828,126)(828,126)
487 Mid-C Contract 43,959,564 131 186 828,377 828,377
488 Existing OF Contrac P 58,496 487 708,110 788,378 788 378
489 Existing OF Contrac P (58 496 487)(54,732 798)763,689)763 689)
490
491 318,868)318,868 318,868
492
493 Total Other Power Supply 727,864,473 703,958,640 23,905,833 86,852,283 110,758,116
494
495 TOTAL PRODUCTION EXPENSE 557,698,336 479,250 465 78,447,871 93,166 398 171 614,269
496
497
498 Summary of Production Expense by Factor
499 (60,506,997)(26,100,122)(34,406,875)274 270 867 395
500 059,948 556 991 751 008 68,197 548 52,159,779 120,357 327
501 577,400,286 538,810,858 38,589,427 531,123 120,551
502 SNPPH
503 TROJP
504 SGCT
505 DGP (82 279,963)(82,279,963)
DEU
DEP
508 SNPPS
509 SNPPO
510 DGU
511 (43 959,564)(43 131 437)(828,126)(828 126)
512 SSGCT 23,422 718 844,543 578,176 (326,670)251,506
513 SSECT 108,810 116 081 992,729 118 741 111,470
514 SSGC 796,722 796,722
515 SSGCH 186,544 207 766 978,778 29,911 008 689
516 SSECH 53,377 947 50,031 731 346 216 (417 480)928,736
517 Total Production Expense by Factor 557 698,336 1,479,250 465 447,871 93,166 398 171 614 269
518 560 Operation Supervision & Engineering
519 101 942 773,681 328,261 116,454 444 715
520
521 101 942 773 681 328,261 116,454 444 715
522
523 561 Load Dispatching
524 760,442-4,454 153 306,289 306,289
525
526 760 442 454,153 306 289 306,289
527 562 Station Expense
528 696,830 651 996 44,834 834
529
530 696,830 651 996 834 834
531
532 563 Overhead Line Expense
533 102 985 967 678 135,307 135,307
534
535 102 985 967 678 135 307 135 307
536
537 564 Underground Line Expense
538
539
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
542 565 Transmission of Electricity by Others
543 75,947 329 060,845 886 484 696 605 583 089
544 006,778 805 826 200 952 (183,350)602
545
546
547 78,954,107 866,670 087,436 513 255 600,691
548
549 566 Misc. Transmission Expense
550 140 971 131 901 070 070
551
552 140,971 131 901 070 070
553
554 567 Rents - Transmission
555 723 163 612 294 110,869 (74 051)36,818
556
557 723,163 612,294 110 869 (74 051)36,818
558
559 568 Maint Supervision & Engineering
560 996 546 450 450
561
562 996 546 450 450
563
564 569 Maintenance of Structures
565 398 372
566
567 398 372
568
569 570 Maintenance of Station Equipment
570 793,267 356,186 437 082 437 082
571
572 793,267 356,186 437,082 437 082
573
574 571 Maintenance of Overhead Lines
575 986,875 472,996 513,879 513,879
576
577 986 875 7,472 996 513,879 513 879
578
579 572 Maintenance of Underground Lines
580 30,256 28,310 947 947
581
582 30,256 28,310 947 947
583
584 573 Maint of Misc. Transmission Plant
585 666 745 623 846 899 301,717 344,616
586
587 666,745 623,846 899 301,717 344,616
588
589 TOTAL TRANSMISSION EXPENSE 108,964,977 101 946,628 018,348 857 376 875,724
590
591 Summary of Transmission Expense by Factor
592 006,778 805,826 200,952 (183,350)17,602
593 105 958,199 99,140,802 817 396 040,726 858,122
594 SNPT
595 Total Transmission Expense by Factor 108,964,977 101,946,628 018,348 857 376 875,724
596 580 Operation Supervision & Engineering
597 DPW (230,102)(195,830)(34,272)(34,272)
598 DPW SNPD 25,572,432 24,430,186 142,247 80,660 222,907
599 25,342,330 234 356 107 974 80,660 188,635
600
601 581 Load Dispatching
602 DPW
603 DPW SNPD 557,406 175,172 382 235 340 406 574
604 557,406 175,172 382,235 340 406 574
605
606 582 Station Expense
607 DPW 847 330 622 255 225,075 907 233,982
608 DPW SNPD 326 145 311 577 568 617 15,185
609 173 476 933 833 239,643 524 249 167
, '610
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
611 583 Overhead Line Expenses
612 DPW 809,730 15,851 503 958 227 46,236 004,463
613 DPW SNPD 307,330 204 268 103 062 176 107 237
614 19,117 060 18,055 771 061 289 50,411 111,700
615
616 584 Underground Line Expense
617 DPW 219,253 195,665 588 144 732
618 DPW SNPD
619 219,253 195 665 588 144 732
620
621 585 Street Lighting & Signal Systems
622 DPW
623 DPW SNPD 201 101 192 119 983 644 626
624 201 101 192 119 983 644 626
625
626 586 Meter Expenses
627 DPW 246,517 026,313 220 205 10,479 230,683
628 DPW SNPD 538,536 469 814 68,722 261 983
629 785,054 496,127 288,927 13,739 302 666
630
631 587 Customer Installation Expenses
632 DPW 468 468
633 DPW SNPD 38,884 147 737 821
634 39,352 615 737 821
635
636 588 Misc. Distribution Expenses
637 DPW 11,418,709 649,105 769 604 687 791 292
638 DPW SNPD 846,986 317,815 529,171 079 550,249
639 23,265,695 966,920 298,775 42,766 341 541
640
641 589 Rents
642 DPW 019,875 005,142 733 733
643 DPW SNPD 750,431 716 912 33,520 33,520
644 770,306 722,054 253 48,253
645
646 590 Maint Supervision & Engineering
647 DPW 749,950 749,950
648 DPW SNPD 179,922 171,886 037 388 425
649 929,872 921 836 037 388 425
650
651 591 Maintenance of Structures
652 DPW 770,032 676 733 93,299 299
653 DPW SNPD 304 348 290,754 13,594 13,594
654 074 380 967,487 106,893 106 893
655
656 592 Maintenance of Station Equipment
657 DPW 463,828 107 615 356,213 15,488 371 701
658 DPW SNPD 807 721 726,976 80,746 859 605
659 271,549 834 591 436,958 347 459,306
660 593 Maintenance of Overhead Lines
661 DPW 175 009 93,943 461 231,548 69,594 301 142
662 DPW SNPD (45 604,797)(43 567 763)037 034)(22 610)059 645)
663 570 212 50,375 698 194 513 984 241,497
664
665 594 Maintenance of Underground Lines
666 DPW 20,887 325 20,236 587 650 738 655 674 393
667 DPW SNPD 170,623 163 002 621 307 928
668 057 948 20,399,589 658 359 23,962 682 321
669
670 595 Maintenance of Line Transformers
671 DPW 652,138 641 897 10,241 297 538
672 DPW SNPD (70,103)(66,972)131)(42)173)
673 582 034 574 925 110 255 365
674
675 596 Maint of Street Lighting & Signal Sys.
676 DPW 347 622 220,052 127.570 564 133 134
677 DPW SNPD 069 887 182 191
678 351 691 223,939 127 752 573 133,325
679
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
680 597 Maintenance of Meiers
681 DPW 637 998 453 573 184,425 944 193,368
682 DPW SNPD 454,319 389,359 960 298 68,259
683 092 317 842,932 249,385 242 261,627
684
685 598 Maint of Misc. Distribution Plant
686 DPW 257,695 074 601 183 093 951 716 134,810
687 DPW SNPD 10,215,313 759,025 456 289 269,521 725,809
688 14,473,008 13,833 626 639 382 221 237 860,619
689
690 TOTAL DISTRIBUTION EXPENSE 197 874 045 189,984,253 889,792 557,300 447,092
691
692
693 Summary of Distribution Expense by Factor
694 178,273,377 171,259,091 014 286 163,711 177,997
695 SNPD 19,600 668 18,725,163 875 505 393,590 269,095
696
697 Total Distribution Expense by Factor 197 874 045 189,984 253 889,792 557 300 447,092
698
699 901 Supervision
700 CUST 134 635 004 026 130 609 397 137 006
701 CUST 604 043 380,343 223,700 10,867 234 567
702 738,678 384 369 354 309 264 371 572
703
704 902 Meter Reading Expense
705 CUST 958,035 21,850,830 107,205 53,949 161 153
706 GUST 402 893 386 811 083 906 16,988
707 23,360 928 22,237 641 123,287 54,854 178,142
708
709 903 Customer Receipts & Collections
710 GUST 364,517 076 414 288 104 13,716 301 820
711 CUST 42,407 132 40,714 340 692,792 105 593 798,386
712 771,650 46,790 754 980,896 119,310 100,205
713
714 904 Uncollectible Accounts
715 CUST 10,439,168 10,487 917 (48,749)278,000 229,251
716
717 GUST 849,279)(4,655,707)(193,572)196 221 649
718 589 889 832 210 (242,320)474 221 231 901
719
720 905 Misc. Customer Accounts Expense
721 CUST 16,691 16,759 (68)(68)
722 GUST 049,489 007 596 893 372 265
723 066,180 024 355 41,825 372 42,198
724
725 TOTAL CUSTOMER ACCOUNTS EXP 86,527,325 83,269,328 257,997 666,021 924 018
726
727 Summary of Customer Accts Exp by Factor
728 913,046 435,946 477,101 352,062 829,163
729 614 279 42,833,382 780,896 313,959 094,855
730
731 Total Customer Accounts Expense by Factor 527 325 269 328 257,997 666,021 924 018
732
733 907 Supervision
734 GUST
735 GUST 321,924 229,238 686 642 95,328
736 321 924 229,238 92,686 642 328
737
738 908 Customer Assistance
739 GUST 354,826 42,113,589 241,237 12,878 254 115
740 GUST 008,647 968,384 40,263 710 973
741
742
743 363,473 43,081 973 281 500 588 297 088
744
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
745 909 Informational & Instructional Adv
746 GUST 56,641 52,427 214 214
747 GUST 574 344 551,417 22,926 521)405
748 630,985 603 844 141 521)25,620
749
750 910 Misc. Customer Service
751 GUST 170,275 157,042 13,233 13,233
752 GUST 123,230 118 311 919 (14)905
753
754 293,504 275,352 152 (14)18,138
755
756 TOTAL CUSTOMER SERVICE EXPENSE 609,885 46,190,407 419,478 16,695 436,173
757
758
759 Summary of Customer Service Exp by Factor
760 43,581,742 323 058 258,684 878 271 562
761 028,144 867 350 160,794 817 164 611
762
763 Total Customer Service Expense by Factor 609,885 46,190,407 1,419,478 695 1,436,173
764
765
766 911 Supervision
767 CUST
768 GUST
769
770
771 912 Demonstration & Selling Expense
772 GUST
773 GUST
774
775
776 913 Advertising Expense
777 GUST
778 CUST
779
780
781 916 Misc. Sales Expense
782 GUST
783 GUST
784
785
786 TOTAL SALES EXPENSE
787
788
789 Total Sales Expense by Factor
790
791
792 Total Sales Expense by Factor
793
794 Total Customer Service Exp Including Sales 47,609,885 46,190,407 419,478 16,695 436,173
795 920 Administrative & General Salaries
796 PTD 706,967 706 967 859 859
797 GUST
798 PTD 136,233,653 128,136 570 097 082 (184 911)912 171
799 136,940,620 128,843 537 097 082 (178,052)919,030
800
801 921 Office Supplies & expenses
802 PTD 106,643 105,412 231 231
803 GUST 707 519 188 188
804 PTD 12,490,013 747 666 742 347 (130,812)611 535
805 12,601 363 857 597 743 766 (130,812)612,954
806
807 922 A&G Expenses Transferred
808 PTD
809 GUST
810 PTD (27 880,339)(26,223 264)657 075)657 075)
811 (27 880,339)(26,223,264)657 075)657 075)
812
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RE5Ul T5 IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
813 923 Outside Services
, 814 PTD 651 55,651
815 GUST
816 PTD 983,618 26,320,404 663,214 (11 118)652,095
817 039,268 376,055 663 214 (11 118)652,095
818
819 924 Property Insurance
820 PTD 160,040 19,902,388 257 652 257 652
821 160,040 19,902,388 257 652 257 652
822
823 925 Injuries & Damages
824 PTD 709,182 11,013,243 695,938 695,938
825 709,182 013,243 695,938 695,938
826
827 926 Employee Pensions & Benefits
828 LABOR
829 GUST
830 LABOR
831
832
833 927 Franchise Requirements
834 DMSC
835 DM5C
836
837
838 928 Regulatory Commission Expense
839 DMSC 052,750 724,205 328,545 328,545
840 GUST
841 DMSC
842 FERC 350,622 263 722 86,900 86,900
843 403,372 987,928 415 444 415,444
844
845 929 Duplicate Charges
846 LABOR
847 LABOR (15,319,837)(14 409,299)(910 539)(910,539)
848 (15,319,837)(14,409,299)(910,539)(910,539)
, 849
850 930 Misc General Expenses
851 PTD 27,059,354 813,655 245,698 (5,244 221)1,477
852 GUST 654 508 146 146
853 LABOR 043,934 15,090,359 953,575 (220,564)733,012
854 106 942 36,907 522 199,420 (5,464,785)734,635
855
856 931 Rents
857 PTD (484)(484)
858 PTD 921,980 451,135 470,845 470,845
859 921,496 7,450,651 470,845 470,845
860
861 935 Maintenance of General Plant
862 140,077 990,748 149,329 149,329
863 GUST 39,020 37,462 558 558
864 17,972,582 904,377 068,205 519 135,724
865 19,151 678 932 587 219,091 67,519 286,611
866
867 TOTAL ADMINISTRATIVE & GEN EXP 245,833,784 227 638,945 18,194,839 (5,717 248)12,477,591
868
869 Summary of A&G Expense by Factor
870 120,957 396,154 724 803 (5,237 363)487,440
871 208,314 825 195 933,579 381 246 (479 886)11,901 360
872 350,622 263,722 86,900 86,900
873 380 45,489 891 892
874 Total A&G Expense by Factor 245 833 784 227 638,945 18,194 839 (5,717 248)12,477,591
875
876 TOTAL O&M EXPENSE 244,508,352 128,280,027 116,228,326 90,546 542 206,774 867
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
877 403SP Steam Depreciation
878 517,779 039,528 478,250 2,478,250
879 944 025 39,245,328 698,697 698,697
880 45,860 269 909,599 950,669 304 891 255,561
881 5SGCH 933 839 393,623 540,217 540 217
882 135,255,912 126,588 078 667 834 304 891 972 725
883
884 4O3NP Nuclear Depreciation
885
886
887
888 4O3HP Hydro Depreciation
889 206,043 871 084 334,959 334 959
890 235,984 156,460 79,524 79,524
891 972,721 652 774 319,947 811 349,758
892 449,524 356,261 263 (34)93,229
893 864,273 12,036,580 827 693 29,777 857 470
894
895 4O30P Other Production Depreciation
896 44,957 065 893 893
897 472 218 055,793 416,425 434,942 851 367
898 S5GCT 722,431 404 243 318,188 318 188
899 S5GCH
900 11,239,607 502,101 737 506 434 942 172,447
901
902 4O3TP Transmission Depreciation
903 12,407 413 11,609,115 798,298 798,298
904 13,430,872 12,566,724 864 148 864 148
905 489,550 785,201 704 349 55,430 759,780
906 327 835 961 040 366,796 430 422 226
907
908
909
910 403 Distribution Depreciation
911 360 LarxI & Land Righls DPW 269 410 251 941 17,469 469
912 361 Structures DPW 719,329 705,016 313 313
913 362 S_n Equipme" DPW 13,029 039 668 537 360,502 360,502
914 364 Poles & Towers DPW 780,498 29,913,758 866,740 866 740
915 365 OH Conductors DPW 15,821 679 976,957 844,722 844 722
916 366 UG Conduit DPW 945,399 803,489 141 911 141 911
917 367 UG Conductor DPW 526,878 12,098,185 428,693 428,693
918 368 Line Trans DPW 21,549,155 20,283,003 266,152 266 152
919 369 Services DPW 8,403 413 960,230 443,183 443,183
920 370 Meiers DPW 416,489 943,884 472 605 472,605
921 371 InstCustP",m DPW 384 068 376 906 162 162
922 372 Leased PIopefIy DPW 293 166 127 127
923 373 StreetUgtoing DPW 269 443 238,247 196 196
924 119,116 094 113,221 318 894 776 894 776
925
926 4O3GP General Depreciation
927 G-SITU5 12,409,090 617 508 791 582 791 582
928 DGP 514 345 481 252 33,093 093
929 DGU 950 884 889,704 180 180
930 035 34,560 475 475
931 CUST 1,495,517 1,435,820 59,698 (670)028
932 234,533 962 081 272,452 272,452
933 PTD 19,198,252 18,057 199 141 053 744 158 797
934 SSGCT 25,778 041 737 737
935 S5GCH 191 776 180 180 596 596
936 057,211 682,345 374 866 075 391 941
937
938 403GVO General Vehicles
939
940
941
942 403MP Mining Depreciation
943
944
945
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAl
946 4O3EP Experimental Plant Depreciation
947
948
949
950 4031 ARO Depreciation
951
952
953
954
955 TOTAL DEPRECIATION EXPENSE 369,860,932 347,991.462 21,869,470 842,115 711 585
956
957 Summary 131,525,184 124 838,826 686,358 686,358
958 DGP
959 DGU
960 203,731 119 190,622,971 13,108 148 825,041 13,933,189
961 198,252 18,057 199 141 053 17,744 158,797
962 495,517 435,820 698 (670)59,028
963 035 34,560 475 475
964 SSGCH 125,616 573,802 551 813 551 813
965 SSGCT 748,209 428,284 319 925 319,925
966 Total Depreciation Expense By Factor 369 860 932 347 991 462 869 470 842 115 22,711,585
967
968 404GP Amort of l T Plant - Capital Lease Gen
969 SITUS 988,702 988,702
970
971 PTO 293 898 216,994 76,903 903
972 OGU
973 GUST 140,386 134,782 604 604
974 DGP
975 2,422 986 340,479 507 507
976
977 404SP Amort of L T Plant - Cap Lease Steam
978
979
980
981
982 4041P Amort of L T Plant - Intan9ible Plant
983 SITUS 140,481 012 220 128 261 128 261
984 814 84,745 069 069
985 051 534 919,537 131 997 (841)131 156
986 PTO 732,295 33,608,537 123,758 120,614 244,373
987 GUST 872 263 717 692 154,572 154 572
988 I-5G 796,680 616,740 179,940 (14 444)165,496
989 664,179 621 445 734 (13,975)28,758
990 DGP 296,570 277 488 19,081 19,081
991 SSGCT 61,384 248 136 136
992 I-5G SSGCH 777 5,428 349 349
993 DGU 18,380 198 183 183
994 46,730 357 43,938,278 792 080 355 883,434
995
996 404MP Amort of L T Plant - Minin9 Plant
997
998
999
1000 404HP Amortization of Other Electric Plant
1001
1002
1003 43,406 40,613 793 793
1004 43,406 40,613 793 793
1005
1006 Total Amortization of limited Term Plant 196,749 46,319 370 877 379 355 968,734
1007
1008
1009 405 Amortization of Other Electric Plant
1010
1011
1012
1013
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNINGIENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1014 406 Amortization of Plant Acquisition Adj
1015
1016
1017
1018 5,479,353 126,809 352 544 352 544
1019
1020 5,479,353 126,809 352,544 352 544
1021 407 Amort of Prop Losses, Unrec Plant, etc
1022 DPW 302,193 302,193
1023 122,143 122 143
1024
1025
1026 333,105 311 673 21,432 432
1027 TROJP 846 722 727 204 119 518 119 518
1028 482,020 341 069 140,950 122 143 263 093
1029
1030 TOTAL AMORTIZATION EXPENSE 62,158,122 787,248 370,874 213,497 584 371
1031
1032
1033
1034 Summary of Amortization Expense by Factor
1035 7,431 376 303 114 128,261 128 261
1036 814 745 069 069
1037 TROJP 846,722 727 204 119 518 119 518
1038 DGP
1039 DGU
1040 026,193 34,825,532 200,661 242 757 443,418
1041 SSGCT 384 248 136 136
1042 SSGCH 777 5,428 349 349
1043 012,650 852,474 160,175 160 175
1044 683,206 10,931 503 751 703 (29 260)722,443
1045 Total Amortization Expense by Factor 158 122 58,787 248 370 874 213 497 584 371
1046 408 Taxes Other Than Income
1047 DMSC 19,556,803 556 803
1048 GPS 491 825 63,480,431 011 394 273,888 285,282
1049 035,751 558 144 477 607 (21 144)456,463
1050 436 679 407 495 29,185 158 30,342
1051
1052 DMSC OPRV-
1053 EXCTAX
1054
1055
1056
1057
1058 TOTAL TAXES OTHER THAN INCOME 95,521 057 002,872 518,186 253,901 772 087
1059
1060
1061 41140 Deferred Investment Tax Credit - Fed
1062 PTD DGU 854,860)(5,075,870)(778,990)(778,990)
1063
1064 (5,854,860)(5,075,870)(778,990)(778,990)
1065
1066 41141 Deferred Investment Tax Credit - Idaho
1067 PTD DGU
1068
1069
1070
1071 TOTAL DEFERRED ITC (5,854,860)(5,075,870)(778 990)(778 990)
1072
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1073
1074 427 Interest on Long-Term Debt
1075 (1,087 144)087 144)
1076 5NP 235,726,728 222,168 850 13,557 878 13,557,878
1077 235 726,728 222,168,850 13,557 878 087 144)12,470,734
1078
1079 428 Amortization of Debt Disc & Exp
1080 5NP 10,502 912 898 834 604 077 604 077
1081 10,502,912 898 834 604 077 604 077
1082
1083 429 Amortization of Premium on Debt
1084 5NP (87 993)(82 932)(5,061)061)
1085 (87 993)(82 932)(5,061)061)
1086
1087 431 Other Interest Expense
1088 NUTIL OTH
1089
1090 5NP 448,641 23,984,956 1,463,685 463,685
1091 25,448,641 23,984,956 1,463,685 1,463,685
1092
1093 432 AFUDG - Borrowed
1094 SNP (14 084 028)(13,273 982)(810,046)(810,046)
1095 (14,084,028)(13 273,982)(810 046)(810,046)
1096
1097 Total Elec. Interest Deductions for Tax 257 506,259 242 695,727 810,533 087,144)13,723,388
1098
1099 Non-Utility Portion of Interest
1100 427 NUTIL NUTIL
1101 428 NUTIL NUTIL
1102 429 NUTIL NUTIL
1103 431 NUTIL NUTIL
1104
1105 Total Non-utility Interest
1106
1107 Total Interest Deductions for Tax 257 506 259 242 695,727 810,533 087 144)723,388
1108
1109
1110 419 Interest & Dividends
1111
1112 SNP (3,094 029)(2,916,075)(177 954)(177 954)
1113 Total Operatin9 Deductions for Tax (3,094 029)916,075)(177,954)(177,954)
1114
1115
1116 41010 Deferred Income Tax - Federal-
1117 251 934 047 237,029,277 904 770 (12 867 115)037 655
1118 TROJD 659 709 950 950
1119 DGP 70,849 70,849
1120 LABOR 96,717 382 90,968 959 748,423 (3,778,397)970,025
1121 SNP 32,363 30,502 861 861
1122 848,881 5,457 982 390,899 (8,100)382,798
1123 151,050 076,991 059 31,885 105 944
1124 GPS
1125 DITEXP DITEXP
1126 GUST BADDEBT 18,139 139
1127 GUST
1128 SGGT
1129 DPW SNPD 877 105 703,926 173 179 (132,496)683
1130 359,646,336 338,352 196 294 140 (16,736,085)558,055
1131
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1132
1133
1134 41110 Deferred Income Tax - Federal-
1135 (182 747,589)(172,304 946)(10,442,643)442,643
1136 319,224)(6,830,058)(489,166)(103,660)(592,826)
1137 DGP (334,300)(334,300)
1138 SNP (2,220,117)092,426)(127,691)(127 691)
1139 722,466)(5,354,280)(368,186)551 698 183,512
1140 GPS (289,462)(272 258)(17 204)(17,204)
1141 LABOR (50 142,091)(47 161 883)980,208)560,786 (2,419,422)
1142 SNPD
1143 GUST (152,298)(146,219)(6,079)(6,079)
1144 GUST BADDEBT 975,555)900,007)(75,548)548
1145 DITEXP DITEXP
1146 TROJD (609,301)(569,827)(39,474)(39,474)
1147 SGCT (356,221)(333 211)(23,010)(23,010)
1148
1149
1150 (251 868,624)(237,299 414)(14 569 210)527,015 042,194)
1151
1152 TOTAL DEFERRED INCOME TAXES 107 777,712 101 052 781 724 931 209,070)515,861
1153 SCHMAF Additions - Flow Through
1154 SCHMAF
1155 SCHMAF SNP
1156 SCHMAF
1157 SCHMAF
1158 SCHMAF TROJP
1159 SCHMAF
1160
1161
1162 SCHMAP Additions - Permanent
1163 798,105 798 105
1164 406,547 312,543 004 004
1165 LABOR SNP 681 115 469 395 211,720 211,720
1166 SCHMAP-SO 351 676 330,774 20,902 20,902
; 1167
) 1168 237,443 910,817 326,626 326,626
1169
1170 SCHMAT Additions - Temporary
1171 SCHMAT-SITUS S 328,216 26,396 724 931,492 (931 492)
1172 SGCT 938,633 878,003 60,630 60,630
1173 DPW CIAC 62,951,152 60,139 306 811 846 811 846
1174 SCHMA T -SNP SNP 016 080 209,942 806,138 806,138
1175 TROJD 566,947 465,431 101,516 101 516
1176
1177 SCHMAT-289,407 15,200,736 088 671 (656,113)432 558
1178 365,163 148,647 216,516 216,516
1179 SCHMAT-GPS GPS (6,041 503)(5,682,425)(359,078)(359,078)
1180 SCHMAT-(71 620,996)(67,364,184)256,812)875 554 618,742
1181 SCHMA T -SNP SNPD 11,778,984 252,851 526,133 (526,133)
1182 GUST 401,301 385,282 16,019 16,019
1183 DPW BADDEBT
1184 BOOKDEPR SCHMDEXP 390,150,721 367,081 538 23,069,183 549 707 23,618,890
1185 451 124 105 426,111 851 012,254 311,524 323,777
1186
1187 TOTAL SCHEDULE - M ADDITIONS 459,361 548 434,022 669 25,338,879 311 524 650,403
1188
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1189 SCHMDF Deductions - Flow Through
1190 SCHMDF
1191 SCHMDF DGP 423 423
1192 SCHMDF DGU
1193 6,423 6,423
1194 SCHMDP Deductions - Permanent
1195 SCHMDP
1196 579,558 006,160 573,398 573 398
1197 PTD SNP 351 707 331,478 20,229 20,229
1198 SCHMDP IBT
1199 240 567 240,567
1200 SCHMDP-175,642 511 415 664 227 664,227
1201 106,907 849 053 257 854 240 567 498,420
1202
1203 SCHMDT Deductions - Temporary
1204 (875 558)(889,704)146 146
1205 DPW BADDEBT (5,205 950)(5,006,867)(199,083)246,879 796
1206 SCHMDT-SNP SNP 734,899)405,055)(329,844)(329,844)
1207 GUST DGP
1208 124 077 10,380,621 743,456 (998,583)(255,126)
1209 SCHMDT-624,282 519,775 104,507 722 041 826,548
1210 SCHMDT-GPS GPS 26,175,675 24,619 917 555 758 555,758
1211 SCHMDT-502,686 20,224 668 278,018 (2,687 743)(1,409,725)
1212 TAXDEPR TAXDEPR 625,684,700 588,688,653 996 047 (6,539,570)30,456,477
1213 DPW SNPD 10,215 978 759,660 456,318 (349,117)107 201
1214 684 510,991 643 891 668 619,323 (8,606,093)32,013,230
1215
1216 TOTAL SCHEDULE - M DEDUCTIONS 704 624 321 662,747 144 877 177 365,526)33,511 651
1217
1218 TOTAL SCHEDULE - M ADJUSTMENTS (245 262,773)(228,724 476)(16,538,297)677 050 861 248)
1219
1220 NOTE:Positive Schedule M amounts increase taxable income and therefore increase tax expense.
1221 Negative Schedule M amounts decrease taxable income and therefore decrease tax expense.
1222 40911 State Income Taxes
1223 IBT IBT 019 113 997 779 334 742 563 763 898
1224 IBT IBT
1225 IBT IBT
1226 IBT IBT
1227 TOTAL STATE TAXES 019,113 997,779 334 742,563 763,898
1228
1229
1230 Calculation of Taxable Income:
1231 Operating Revenues 440,598,566 265,081 313 175,517 253 95,476,685 270,993,938
1232 Operating Deductions:
1233 0 & M Expenses 244,508,352 128,280,027 116,228,326 90,546,542 206,774 867
1234 Depreciation Expense 369,860 932 347,991,462 869,470 842,115 22,711,585
1235 Amortization Expense 62,158,122 787 248 370,874 213,497 584 371
1236 Taxes Other Than Income 95,521 057 002,872 518,186 253,901 772,087
1237 Interest & Dividends (AFUDC-Equity)(3,094 029)916,075)(177 954)(177 954)
1238 Misc Revenue & Expense 678,335)(3,423,868)(254,466)28,805 (225,661)
1239 Total Operating Deductions 765,276,100 619,721,665 145,554,435 884,861 237 439,296
1240 Other Deductions:
1241 Interest Deductions 257,506,259 242 695,727 810,533 087 144)13,723,388
1242 Interest on PCRBS
1243 Schedule M Adjustments (245 262,773)(228,724,476)(16,538,297)677 050 861 248)
1244
1245 Income Before State Taxes 172,553,434 173,939,446 386 012)356,018 970,007
1246
1247 State Income Taxes 019,113 997 779 334 742,563 763,898
1248
1249 Total Taxable Income 166,534,321 167 941,667 407,346)15,613,455 206 109
1250
1251 Tax Rate 35.35.35.35.35.
1252
1253 Federal Income Tax - Calculated 287,012 58,779,583 (492,571)5,464,709 972,138
1254
1255 Adjustments to Calculated Tax:
1256 40910 EnelllY Cred.(111 218)(111 218)
1257 40910 DMO
)1258 FITOTH FIT True-up NUTIL OTH
1259 40910 IRSSeItie LABOR
1260 FEDERAL INCOME TAX 58,287 012 779 583 (492 571)353,491 860,920
1261
1262 TOTAL OPERATING EXPENSES 934 599 106 783,392,013 151,207,093 771,846 243,978,938
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAl
1263 310 Land and land Rights
1264 620 785 387 822 232 963 232 963
1265 34,725,391 32,491 145 234,247 234,247
1266 534,258 38,861 925 672,332 672,332
1267
1268 SSGCH 231 557 157 086 471 74,471
1269 111 991 75,897 979 214 012 214 012
1270
1271 311 Structures and Improvements
1272 237 989 420 222 677 078 312,342 15,312,342
1273 330 253 122 309,004 494 248,628 248 628
1274 152,383 436 142 579 020 804 416 804,416
1275 SSGCH 070,801 43,284 964 785,837 785 837
1276 766,696 779 717 545,555 49,151 224 49,151 224
1277
1278 312 Boiler Plant Equipment
1279 754 232,582 705,704 932 48,527 650 527 650
1280 716,735,284 670,620,226 46,115,058 115 058
1281 822,792 206 769 853,400 938 806 938,806
1282 SSGCH 224 858,312 211 261 442 13,596 870 596 870
1283 518 618,384 357 440 001 161 178,383 161 178 383
1284
1285 314 Turbogenerator Units
1286 154,749,649 144 792,990 956,659 956,659
1287 159 598,504 149,329 867 10,268 637 268,637
1288 327 942 073 306,842,138 099,935 361 917 30,461 852
1289 SSGCH 789,296 49,597 200 192 095 192 095
1290 695,079,521 650,562,195 517 326 361 917 879,243
1291
1292 315 Accessory Electric Equipment
1293 648 253 82,944 586 703,667 703 667
1294 140,523,837 131 482 472 041 364 041 364
1295 290 053 48,925,688 364 365 364 365
1296 SSGCH 45,988,591 207 724 780,866 780,866
1297 327 450 733 306,560,471 20,890,262 20,890 262
1298
1299
1300
1301 316 Misc Power Plant Equipment
1302 679,711 314 276 365,435 365 435
1303 156 666 567 522 589,144 589,144
1304 318,645 719 079 599,566 599 566
1305 SSGCH 133 709 944 218 189,491 189 491
1306 288,731 25,545 096 743 636 743,636
1307
1308 317 Steam Plant ARO
1309
1310
1311
1312 Unclassified Steam Plant - Account 300
1313
1314
1315
1316
1317 Total Steam Production Plant 416,246 139 133,551,297 282,694,842 361 917 292 056,759
1318
1319
1320 Summary of Steam Production Plant by Factor
1321
1322 DGP
1323 DGU
1324 042,173,874 782 098,661 260,075,212 361 917 269 437 130
1325 SSGCH 374 072,265 351,452 635 619,630 619,630
1326 Total Steam Production Plant by Factor 4,416 246 139 133,551 297 282,694 842 361 917 292 056,759
1327 320 land and Land Rights
1328
1329
1330
1331
) 1332 321 Structures and Improvements
1333
1334
1335
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1336
1337 322 Reactor Plant Equipment
1338
1339
1340
1341
1342 323 Turbogenerator Units
1343
1344
1345
1346
1347 324 Land and Land Rights
1348
1349
1350
1351
1352 325 Misc. Power Plant Equipment
1353
1354
1355
1356
1357
1358 Unclassified Nuclear Plant - Acct 300
1359
1360
1361
1362
1363 Total Nuclear Production Plant
1364
1365
1366
1367 Summary of Nuclear Production Plant by Factor
1368 DGP
1369 DGU
1370
1371
1372 Total Nuclear Plant by Factor
1373
1374 330 Land and Land Rights
1375 011 234 10,302,766 708 468 708,468
1376 283,685 943,730 339,955 339 9551377155,183 952 177 203 006 (23,856)179,150
1378 635 700 594 798 901 901
1379 20,085,801 18,793,472 292 329 (23 856)268,473
1380
1381 331 Structures and Improvements
1382 22,329 060 892 398 436,661 436,661
1383 6,473,871 057 340 416,532 416 532
1384 518 602 41,654 256 864 346 (35,514)828,832
1385 491 575 138,245 353 330 353,330
1386 78,813,108 742 238 070 869 (35,514)035,355
1387
1388 332 Reservoirs, Dams & Waterways
1389 161 384,909 151 001,334 10,383 575 10,383,575
1390 361 401 922,659 438,742 1,438,742
1391 60,656,761 754 079 902 682 911,000 813,682
1392 34,498 333 278 696 219 638 248)218,390
1393 278,901 405 260,956,768 17,944 637 909,752 854,389
1394
1395 333 Water Wheel, Turbines, & Generators
1396 188 357 117 344 071 013 071 013
1397 10,105,273 455,095 650,178 650,178
1398 423,596 401 788 021 808 (36,758)985,049
1399 821 341 382,453 438,888 438,888
1400 538,567 75,356 681 181 886 (36,758)145,128
1401
1402 334 Accessory Electric Equipment
1403 070,524 679,944 390,580 390,580
, 1404 428,870 143,915 284,955 284,955
1405 247 984 687 859 560,126 (11 048)549,078
1406 559 111 330,116 228,995 228 995
1407 306,489 841 833 464 656 (11 ,048)453 608
1408
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNINGIENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1409
1410
1411 335 Misc. Power Plant Equipment
1412 724 870 613,891 110,979 110,979
1413 234,869 219,757 15,112 15,112
1414 109 178 037 813 365 71,365
1415 109 665 102,609 056 056
1416 178,583 974 071 204 511 204 511
1417
1418 336 Roads, Railroads & 8ridges
1419 759,520 453,290 306,230 306,230
1420 843,537 789,263 54,274 54,274
1421 683,497 253,478 430,019 (6,408)423,611
1422 494 041 462,254 787 787
1423 12,780,594 958,285 822,309 ,(6,408)815 901
1424
1425 337 Hydro Plant ARO
1426
1427
1428
1429 Unclassified Hydro Plant - Acct 300
1430
1431
1432
1433
1434
1435
1436 Total Hydraulic Plant 512,604,547 479,623,349 32,981,198 796,168 33,777,366
1437
1438 Summary of Hydraulic Plant by Factor
1439
1440 512,604,547 479,623,349 32,981,198 796,168 33,777 366
1441 DGP
1442 DGU
1443 Total Hydraulic Plant by Factor 512 604 547 479,623,349 32,981 198 796,168 33,777 366
1444
\..-, 1445 340 Land and Land Rights
1446 490,495 879,872 610,623 610,623
1447 635 594
1448 SSGCT 926,028 796,256 129,772 129,772
1449 417,158 10,676,723 740,435 740,435
1450
1451 341 Structures and Improvements
1452 12,507 142 11,702,427 804 715 804,715
1453 173,937 162 746 191 191
1454 SSGCT 491 470 121,465 370,004 370,004
1455 18,172,549 986 639 185 910 185 910
1456
1457 342 Fuel Holders, Producers & Accessories
1458 557,033 1,456,853 100,180 15,069 300 15,169,480
1459 121,339 113,532 807 807
1460 SSGCT 282,762 128,954 153,808 153,808
1461 961 133 699,338 261 795 069 300 15,331 095
1462
1463 343 Prime Movers
1464
1465 818,416 765,759 52,657 657
1466 128,877,774 120,585,723 292,052 292 052
1467 SSGCT 120,566,842 112,443,291 123 551 123 551
1468 250,263,033 233,794 773 16,468,260 16,468 260
1469
1470 344 Generators
1471
1472 87,835 184 651 651
1473 45,571 946 639,828 932,119 932 119
1474 SSGCT 878 520 337 011 541 509 541 509
1475 68,538,302 64,059 023 479,279 4,479 279
'...."I
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1476
1477 345 Accessory Electric Plant
1478 11,329,004 600,091 728,913 728,913
1479 157 667 147 523 10,144 144
1480 SSGCT 221,522 869 706 351,816 351 816
1481 708 193 15,617 320 090 873 090,873
1482
1483
1484
1485 346 Misc. Power Plant Equipment
1486 497 343 465 344 999 999
1487 627 042 584 584
1488 521 970 488,386 584 584
1489
1490 347 Other Production ARO
1491
1492
1493
1494 Unclassified Other Prod Plant-Acct 300
1495
1496 322 312 301 575 738 20,738
1497 322 312 301 575 20,738 738
1498
1499 Total Other Production Plant 369,904,650 345,623,777 24,280,874 15,069,300 39,350,174
1500
1501 Summary of Other Production Plant by Factor
1502
1503 DGU
1504 211 537 507 197 927 092 610,415 069 300 28,679,715
1505 SSGCT 158,367 144 147 696,685 10,670,459 670,459
1506 Total of Other Production Plant by Factor 369,904 650 345,623,777 280,874 15,069,300 350 174
1507
1508 Experimental Plant
1509 103 Experimental Plant
1510
1511 Total Experimental Plant
1512
1513 TOTAL PRODUCTION PLANT 298,755,336 958,798,423 339 956,914 25,227,385 365,184,299
1514 350 Land and Land Rights
1515 344,713 19,971 385 373,328 373,328
1516 49,478 561 46,295,089 183,472 183 472
1517 17,600,013 467 620 132 392 132,392
1518 423,287 734 095 689 192 689 192
1519
1520 352 Structures and Improvements
1521
1522 152,987 628 420 524 567 524,567
1523 18,101 384 16,936,733 164,651 164,651
1524 728,048 201 375 526,673 526,673
1525 49,982,418 46,766,528 215,890 215 890
1526
1527 353 Station Equipment
1528 138,355,932 129,454,052 901 880 901,880
1529 199,583 527 186,742,237 841,290 841 290
1530 540,111 025 505,360,048 750,977 750,977
1531 878 050,484 821 556 337 56,494 147 56,494 147
1532
1533 354 Towers and Fixtures
1534 156,414 719 146,350,928 10,063,791 063,791
1535 127 203,071 119,018,771 184,301 184 301
1536 092 921 004 049 088,873 088,873
1537 362 710 712 339,373,748 336,964 23,336,964
1538
1539 355 Poles and Fixtures
1540 70,159 903 65,645,785 514 118 514 118
1541 119,016,847 111 359,252 657 595 657,595
1542 300,780,593 281 428,240 352 353 693,198 045,551
1543 489,957 344 458,433 277 524 067 693 198 34,217,265
1544
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
1545 356 Clearing and Grading
1546 208,471 876 195 058,705 13,413 170 13,413,170
1547 158,760,147 148,545,451 10,214 696 10,214 696
1548 255 171 933 238,754,060 16,417 872 16,417 872
1549 622 403 955 582,358,216 045,739 40,045 739
1550
1551 357 Underground Conduit
1552 371 961 410 410
1553 162,746 152 275 10,471 10,471
1554 198 764 057 295 141 469 141,469
1555 367 882 215,531 152 351 152 351
1556
1557 358 Underground Conductors
1558
1559 018 663 953,122 541 541
1560 924 534 736,368 188 166 188 166
1561 943,197 689,490 253,707 253,707
1562
1563 359 Roads and Trails
1564 942,448 817,470 124 978 124 978
1565 501 203 468,956 32,248 32,248
1566 943,800 368 352 575,448 575 448
1567 387,452 10,654,778 732,674 732 674
1568
1569 Unclassified Trans Plant - Acct 300
1570 290 120 142,773 147 347 147 347
1571 290 120 142,773 147,347 147 347
1572
1573 TSO Unclassified Trans Sub Plant - Acct 300
1574
1575
1576
1577 TOTAL TRANSMISSION PLANT 511 516,850 349,924,772 161,592,078 693,198 164,285,277
1578 Summary of Transmission Plant by Factor
1579 DGP
1580 DGU
1581 511 516 850 349,924 772 161 592 078 693 198 164,285,277
1582 Total Transmission Plant by Factor 511 516 850 349,924,772 161,592 078 693,198 164,285 277
1583 360 Land and land Rights
1584 DPW 33,713 058 557 407 155,651 155 651
1585 713 058 557 407 155,651 155 651
1586
1587 361 Structures and Improvements
1588 DPW 516,879 748 597 768 283 768,283
1589 516 879 36,748,597 768,283 768,283
1590
1591 362 Station Equipment
1592 DPW 621 153 380 602 082,252 19,071 128 071 128
1593 621,153,380 602,082 252 19,071 128 19,071 128
1594
1595 364 Poles, Towers & Fix1ures
1596 DPW 748 541 092 700 592 782 948,310 948 310
1597 748,541 092 700,592 782 948,310 948 310
1598
1599 365 Overhead Conductors
1600 DPW 562,239,514 531 523,089 30,716,425 30,716,425
1601 562 239,514 531 523,089 716 425 30,716,425
1602
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1603 366 Underground Conduit
1604 DPW 237 038,205 231 181 946 856,259 856,259
1605 237 038,205 231 181 946 856 259 856,259
1606
1607
1608
1609
1610 367 Underground Conductors
1611 DPW 554,915,707 535,302,864 612,843 19,612,843
1612 554 915 707 535,302 864 612 843 19,612 843
1613
1614 368 Line Transformers
1615 DPW 852,634,753 798,486,972 147 780 54,147 780
1616 852,634,753 798 486,972 54,147,780 54,147 780
1617
1618 369 Services
1619 DPW 396 349 302 377 360 637 18,988,666 988,666
1620 396 349 302 377 360,637 988,666 18,988 666
1621
1622 370 Meters
1623 DPW 183 879,965 170,323,032 13,556,933 556,933
1624 183,879,965 170 323 032 13,556 933 13,556,933
1625
1626 371 Installations on Customers' Premises
1627 DPW 968 345 811 156 157,189 157 189
1628 968,345 811 156 157 189 157 189
1629
1630 372 Leased Property
1631 DPW 658 785 873 873
1632 658 785 873 873
1633
1634 373 Street Lights
1635 DPW 54,092 348 53,561 715 530,633 530,633
1636 54,092 348 53,561 715 530 633 530,633
1637
1638 Unclassified Dist Plant - Acct 300
1639 DPW 649 365 25,752 548 896,816 896,816
1640 26,649,365 752 548 896 816 896 816
1641
1642 DSO Unclassified Dist Sub Plant - Acct 300
1643 DPW
1644
1645
1646
1647 TOTAL DISTRIBUTION PLANT 317 741,571 104 329,782 213,411,789 213,411,789
1648
1649 Summary of Distribution Plant by Factor
1650 317 741 571 104 329,782 213,411 789 213,411 789
1651
1652 Total Distribution Plant by Factor 317 741 571 104,329,782 213 411 789 213 411 789
..J
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1653 389 Land and Land Rights
1654 SITUS 222 040 024,402 197 639 197,639
1655 CUST 109,264 064 985 279 44,279
1656 DGU 921 798 124 124
1657 G-5G 228 149
1658 PTD 598 055 265,333 332,722 332,722
1659 932 508 357 666 574 842 574,842
1660
1661 390 Structures and Improvements
1662 SITUS 97,131 686 805,782 325,904 325,904
1663 DGP 384,094 359,382 713 713
1664 DGU 614 047 510,198 103 848 103,848
1665 CUST 559,992 098,545 461,448 461 , 448
1666 179,472 974 904 204,569 204 569
1667 PTD 101 523,230 95,489 171 034 059 034 059
1668 215,392 522 199,237 981 154,541 16,154,541
1669
1670 391 Office Furniture & Equipment
1671 SITUS 16,210,938 193,857 017 080 017 080
1672 DGP 455,175 425,889 29,286 29,286
1673 DGU 642,230 600 908 321 321
1674 CUST 048,558 807,114 241,444 241 444
1675 487 868 070,436 417 432 417,432
1676 169,053 157 755 298 007)292
1677 PTD 86,392,737 257 963 134,775 134,775
1678 SSGCH 332,263 312,172 092 20,092
1679 SSGCT 427 288 139 139
1680 116,800,250 109,883,382 916,868 007)915,861
1681
1682 392 Transportation Equipment
1683 SITUS 63,027,813 58,714 393 313,420 313,420
1684 PTD 980,292 565,417 414,875 414 875
1685 10,581 732 900 899 680 833 (366)680,467
1686 CUST 081 18,319 762 762
1687 DGU 228,730 149,673 057 79,057
1688 783,494 731,131 52,363 363
-...-I 1689 DGP 223,837 209,435 402 14,402
1690 SSGCH 364,583 342 537 22,046 046
1691 DGU SSGCT 86,090 289 801 801
1692 295 652 712,094 583,559 (366)583,193
1693
1694 393 Stores Equipment
1695 SITUS 418,662 836,104 582,558 582,558
1696 DGP 331,732 310,388 344 344
1697 DGU 001 681 937,233 449 64,449
1698 PTD 777,623 731 405 46,218 218
1699 G-SG 654,465 548,016 106,449 106,449
1700 DGU SSGCT 176.333 164,452 881 881
1701 360,497 527 598 832,899 832 899
,..J
SEPTEMBER 2005 Revised Protocol Page 2.
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FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1702
1703 394 Tools, Shop & Garage Equipment
1704 SITUS 123 811 25,826,499 297,311 297 311
1705 DGP 3,472 145 248,745 223,399 223,399
1706 241,457 13,325,155 916,301 916 301
1707 PTD 4,492,734 225,707 267 027 267 027
1708 87,619 81,763 856 856
1709 DGU 113,316 784,323 328,993 328,993
1710 G-SG SSGCH 132 267 003,332 128 935 128,935
1711 SSGCT 184,388 171,965 12,424 12,424
1712 56,847 736 53,667,490 180,247 180,247
1713
1714 395 Laboratory Equipment
1715 SITUS 23,947 008 23,039,122 907 886 907 886
1716 DGP 162,177 151,743 10,435 10,435
1717 DGU 160,471 085,806 74,665 74,665
1718 PTD 925,256 573,087 352 169 352,169
1719 553 108 445 445
1720 277 991 002,743 275 248 275 248
1721 SSGCH 79,138 353 785 785
1722 SSGCT 163,673 152 645 028 028
1723 35,767 267 34,127,606 639,661 639 661
1724
1725 396 Power Operated Equipment
1726 SITUS 733,346 980,552 752,793 752,793
1727 DGP 047 887 916,125 131 762 131 762
1728 226,806 054,086 172,721 172,721
1729 PTD 952 010 657 686 294 324 294 324
1730 DGU 655,743 549,212 106,531 106,531
1731 73,823 68,889 934 934
1732 G-SG SSGCH 977 239 918,146 59,092 59,092
1733 111 666 854 104 144 697 522,157 522 157
1734 397 Communication Equipment
1735 COM 105,015,396 98,946,959 068,437 068,437
1736 COM 375,168 964,986 410 181 410,181
1737 COM 124 837 10,409,060 715,777 715,777
----' 1738 COM 50,795,033 776,017 019,016 244 439 263,455
1739 COM 569,499 347 178 222 321 222 321
1740 COM 633,797 569,018 064 779 064 779
1741 COM 730 876 853 853
1742 COM SSGCH 872,453 819,697 52,756 756
1743 COM SSGCT 177 212 966 966
1744 227,443,089 213 886 003 13,557 086 244,439 13,801,525
1745
1746 398 Misc. Equipment
1747 SITUS 978 495 931 649 46,847 46,847
1748 DGP 53,506 063 443 443
1749 DGU 474 529 443,998 30,531 30,531
1750 GUST 164,304 157 746 559 (12,326)(5,768)
1751 PTD 076,408 893,561 182,847 182 847
1752 207 925 281 281
1753 841,909 787 740 54,169 169
1754 SSGCT 34,429 109 320 320
1755 627 787 300,791 326,996 (12 326)314 670
1756
1757 399 Coal Mine
1758 271 683,773 253 526 316 18,157,458 396,818 22,554 276
1759
1760 271 683,773 253,526,316 18,157,458 396 818 554 276
1761
1762 399L WIDCO Capital Lease
1763
1764
1765
1766 Remove Capital Leases
1767
1768
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1769 1011390 General Capital Leases
1770 G-SITUS 166,694 166,694
1771 SSGCT 205,873 787 733 418,139 418 139
1772 PTD 327 494 16,297 630 029,864 029,864
1773 30,700,060 29,252,057 448,003 448,003
1774
1775 Remove Capital Leases (30,700,060)(29 252 057)448,003)(1,448 003)
1776
1777
1778 1011392 General Vehicles Capital Leases
1779 LABOR
1780
1781
1782 Remove Capital Leases
1783
1784
1785 Unclassified Gen Plant - Acct 300
1786 SITUS
1787 PTD 12,576 829 747 747
1788 CUST'
1789
1790 DGP
1791 DGU
1792 12,576 829 747 747
1793
1794 399G Unclassified Gen Plant- Acct 300
1795 SITUS
1796 PTD
1797
1798 DGP
1799 DGU
1800
1801
1802 TOTAL GENERAL PLANT 151 830,512 077,383,450 74,447,062 627 558 79,074 620
1803
1804 Summary of General Plant by Factor
1805 440,975,889 411 466,012 29,509,876 29,509,876
' 1806 DGP
1807 DGU
1808 144 649,950 135,343,110 306,840 (366)306,474
1809 287 853,449 270 744,805 108,644 244 439 353 083
1810 272 881,251 254,643,763 237 489 395,812 22,633,301
1811 470,699 23,493,887 976,812 (12,326)964,486
1812 DEU
1813 SSGCT 941 390 6,473,693 467 697 467 697
1814 SSGCH 757,944 4,470,238 287 706 287 706
1815 Less Capital Leases (30 700,060)(29,252,057)448 003)(1,448,003)
1816 Total General Plant by Factor 151 830 512 077 383,450 447 062 627 558 79,074 620
1817 301 Organization
1818 SITUS 537,916 19,937,390 600,526 600 526
1819 PTD
1820
1821 537 916 19,937 390 600,526 600 526
1822 302 Franchise & Consent
1823 I-SITUS 000,000 000,000 000,000
1824 093,506 958,809 134,697 134,697
1825 143,306 501 575 641 731 (460,072)181,659
1826 15,606,301 14,602,185 004 116 (379,814)624 302
1827 DGP 844 878 661,838 183,041 183,041
1828 DGU 679,586 635,861 43,725 725
1829 367 578 360,267 007 310 (839,886)167 424
1830
SEPTEMBER 2005 Revised Protocol Page 2.
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FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1831 303 Miscellaneous Intangible Plant
1832 I-SITUS 981 244 590,869 390,375 390,375
1833 I-SG 33,647,267 482,387 164,880 (24 964)139 916
1834 PTD 353,574 606 332 559 807 014 798 435,057 449,855
1835 760,270 642,626 117,644 117 644
1836 GUST 100 933 022 96,904 015 029,008 029,008
1837 SSGCH 886 139 747 747
1838 DGP SSGCT 275 77,664 611 611
1839 491 008,570 463 284 507 724 063 410,093 29,134 156
1840 303 Less Non-Utility Plant
1841 SITUS
1842 491 008,570 463 284 507 724 063 410,093 29,134,156
1843 Unclassified Intangible Plant - Acct 300
1844 SITUS
1845 I-SG
1846 DGU
1847 PTD
1848
1849
1850 TOTAL INTANGIBLE PLANT 606,914 063 570,582,165 36,331,898 570,207 36,902 105
1851
1852 Summary of Intangible Plant by Factor
1853 519,160 20,528,259 990 901 990,901
1854 DGP
1855 DGU
1856 127,014 845 118 842 655 172 190 (864,850)307 340
1857 353 574,606 332,559,807 014 798 435,057 449 855
1858 100,933 022 96,904,015 029,008 029,008
SSGCT 83,275 77,664 611 611
1859 SSGCH 886 139 747 747
1860 760,270 642,626 117 644 117 644
1861 Total Intangible Plant by Factor 606 914,063 570,582,165 36,331 898 570,207 902 105
1862 Summary of Unclassified Plant (Account 106)
1863 26,649 365 25,752,548 896,816 896,816
1864 DSO
1865 576 11,829 747 747
1866
1867
1868 322,312 301,575 738 738
1869 290,120 142 773 147,347 147,347
1870 TSO
1871
1872
1873
1874 Total Unclassified Plant by Factor 274 373 208,725 065 649 065 649
1875
1876 TOTAL ELECTRIC PLANT IN SERVICE 13,886,758,333 13,061 018,592 825 739 741 33,118,349 858,858,090
SEPTEMBER 2005 Revised Protocol Page 2.
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FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1877 Summary of Electric Plant by Factor
1878 782 236,619 536 324 053 245,912,566 245,912 566
1879 274 641,521 256,286,388 18,355 133 395,812 22,750,945
1880 DGU
1881 DGP
1882 549 497 572 063 759,639 485,737 933 27,055,368 512,793,301
1883 641 428,055 603 304 612 38,123,443 679,495 39,802,938
1884 125,403,722 120,397,902 005,820 (12,326)993,494
1885 DEU
1886 SSGCH 378,859 095 355,950,012 22,909,083 909 083
1887 SSGCT 165,391 809 154,248 042 11,143,767 143,767
1888 Less Capital Leases (30,700 060)(29,252,057)(1,448,003)448 003)
1889 13,886,758,333 061 018,592 825,739,741 33,118,349 858,858,090
1890 105 Plant Held For Future Use
1891 DPW 250,171 250,171
1892
1893 119,475 111 788 687 687
1894
1895 953 014 889,321 63,693 693
1896
1897
1898
1899 Total Plant Held For Future Use B10 322 660 251 280 380 380
1900
1901 114 Electric Plant Acquisition Adjustments
1902
1903 142,633,069 133,455,996 177 073 177,073
1904 560,711 13,623,868 936,842 936,842
1905 Total Electric Plant Acquisition Adjustments 615 157 193,780 147 079,864 10,113,916 113,916
1906
1907 115 Accum Provision for Asset Acquisition Adjustments
1908
1909 (61 217 570)(57,278 805)938 765)(3,938,765)
1910 (9,082,376)(8,498,012)(584 364)(584,364)
1911 615 (70,299,947)(65 776,818)523,129)523 129)
1912
1913 120 Nuclear Fuel
1914
1915 Total Nuclear Fuel
1916
1917 124 Weatherization
1918 DMSC 20,708,417 653,289 55,127 55,127
1919 DMSC (12 055 720)(11 339,185)(716,535)(716,535)
1920 616 652 697 314 104 (661,408)(661 408)
1921
1922 182W Weatherization
1923 DMSC 535,908 125,287 6,410,622 6,410,622
1924 DMSC
1925 DM5C SGCT
1926 DMSC
1927 616 535,908 15,125,287 6,410 622 410,622
1928
1929 186W Weatherization
1930 DMSC
1931 DM5C
1932 DMSC GNP
1933 DMSC
1934 DMSC
1935 616
1936
1937 Total Weatherization 188,605 24,439,391 749,214 749,214
SEPTEMBER 2005 Revised Protocol Page 2.
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FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1938,1939 151 Fuel Stock
1940 DEU
1941 656,425 471 401 185,025 185,025
1942 SSECT 449 573 876 876
1943 SSECH 707,195 349,416 357 779 357 779
1944 Total Fuel Stock 813 376,069 832 390 543,680 543,680
1945
1946 152 Fuel Stock - Undistributed
1947
1948
1949
1950 25316 DG&T Working Capital Deposit
1951 (731 000)(682 145)(48,855)(48,855)
1952 813 (731,000)(682 145)(48,855)(48,855)
1953
1954 25317 DG&T Working Capital Deposit
1955 (1,465 680)(1,367 724)(97 956)(97 956)
1956 813 465 680)367 724)(97 956)(97 956)
1957
1958 25319 Provo Working Capital Deposit
1959
1960
1961
1962 Total Fuel Stock 813 179,390 782 521 396,869 396 869
1963 154 Materials and Supplies
1964 MSS 43,072,232 40,416 082 656 150 656,150
1965 MSS (8,278)(8,278)
1966 MSS 896,507 702,924 193 582 193,582
1967 MSS 254 592)942 284)(312,308)(312 308)
1968 MSS SNPPS 494 041 48,196,549 297,492 297 492
1969 MSS SNPPH (19 212)(17 976)(1,236)236)
1970 MSS SNPD 247,645 236,583 062 062
1971 MSS SNPT 13,857 651 966 044 891 607 891 607
1972 MSS
1973 MSS
1974 MSS SSGCT 402 689 375,556 27,132 132
1975 MSS SNPP
1976 MSS SSGCH 389 548 365,992 555 23,555
1977 Total Materials and Supplies 813 107 086,508 100 299,471 787 036 278)778,758
1978
1979 163 Stores Expense Undistributed
1980 MSS
1981
1982 813
1983
1984 25318 Provo Working Capital Deposit
1985 MSS SNPPS (273,000)(255,518)(17 482)(17,482)
1986
1987 813 (273,000)(255,518)(17 482)(17 482)
1988
1989 Total Materials & Supplies 813 106 813 508 100,043,953 769,554 278)761 277
1990
1991 165 Prepayments
1992 DMSC 172,078 093,832 246 78,246
1993 GPS 753 838 709,033 805 805
1994 335 145 184 901 150,244 150,244
1995 355,032 130,805 224 227 224 227
1996 PTD 530,499 250,828 279,671 279 671
1997 Total Prepayments 815 32,146,592 369,399 777 193 777 193
1998
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1999 182M Misc Regulatory Assets
2000 DDS2 058,724 92,000 735 989 (57 989)(0)2001 DEF5G 146,044 146,044200255GCH13,843,242 006,161 837,082 837 082
2003 DEFSG
2004 DEFSG
2005 842,052 251 110 590,941 (590,941)(0)2006 DD502 318,497 942 956 375,542 (936,192)(560 650)2007 811 121 062 515 119,200,962 861 553 439,077)422,476
2008
2009 186M Misc Deferred Debits
2010 LABOR 692 042 689,542 500 5002011289,407 289 407201265053,6502013DEFSG772,429 25,985,539 786,890 786 8902014LABOR85,096 80,038 058 0582015476,382 976 712 499 669 499 66920165NPPS
2017 EXCTAX
2018 Total Misc. Deferred Debits B11 025 949 731 831 294 117 343 057 637 174
2019
2020 Working Capital
2021 CWC Cash Working Capital
2022 CWC 909,397 268 381 641 016 322 040 963,0562023CWC
2024 CWC
2025 B14 46,909,397 45,268,381 641 016 322 040 963,0562026
2027 OWC Other Work, Cap.
2028 131 Cash SNP
2029 135 Working Funds GP (34 332)(32,123)209)209)2030 143 Other AIR 130,537 231 250 899,287 899,287
2031 232 PTD
2032 232 PTD 058,897)758,221)(300,677)(300 677)2033 232 (3,085 385)879,179)(206,206)(206,206)2034 253 Deferred Hedge P
: 2035 2533 Other Msc. CI, CrtI, P
2036 2533 Other Msc. CI, CrtI, P (5,217,328)868 638)(348,690)(348,690)2037 230 Asset Retir, Oblg, (1,593 668)487 158)(106,510)(106,510)2038 230 Asset Retir. 0bIg.
2039 254105 ARORegLiabiily P
2040 254105 ARO Reg Llablily (325,097)(303 370)(21,727)(21 727)
2041 2533 Cto.. Reclamation P 5SECH
2042 B14 (184 170)(97,439)(86,731)(86,731)2043
2044 Total Working Capital 46,725,227 45,170 942 554,285 322 040 876,325
2045 Miscellaneous Rate Base
2046 18221 Unrec Plant & Reg 5tudy Costs
2047
2048
2049
2050
2051 18222 Nuclear Plant- Trojan
2052 (2,005,026)(2,005,026)
2053 TROJP 795,139 484,802 310 337 310 3372054TROJD979,920 527 719 452,201 452,2012055B14770,033 007,495 762,538 762,5382056
2057
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
'2058
1059 1869 Misc Deferred Debits-Trojan
2060
2061 8NPPN
2062
2063
2064 141 Impact Housing - Notes Receivable
2065 622,799 582,728 40,071 40,071
2066
2067 815 622,799 582,728 40,071 071
2068
2069 TOTAL MISCELLANEOUS RATE BASE 10,392 832 590,223 802 609 802,609
2070
2071 TOTAL RATE BASE ADDITIONS 528,751,110 498,883,549 29,867,561 217,742 30,085,303
2072 235 Customer Service Deposits
2073 GUST (486,294)(486,294)
2074 GU8T
2075 Total Customer Service Deposits 815 (486,294)(486,294)
2076
2077 2281 Prop Ins PTD 163,549 153,829 721 721
2078 2282 Inj & Dam PTD (6,822 563)(6,417 062)(405 501)(405,501)
2079 2283 Pen & Ben PTD (53 600,868)(50,415,087)(3,185,781)(3,185,781)
2080 2283 Pen & Ben PTD
2081 254 Ins Prov PTD (4,809,973)524 091)(285,882)(285 882)
2082 815 (65 069,855)(61 202,412)867,444)(3,867 444)
2083
2084 22844 Accum Hydro Relicensing Obligation
2085
2086
2087 815
2088
2089 22842 Prv-Trojan TROJD 865,809)680,144)(185,664)(185,664)
2090 230 ARO TROJP 617,926)(2,448 496)(169 430)(169,430)
2091 254105 ARO TROJP (842 448)(787,925)(54,522)(54 522)
2092 254 (2,477,669)(2,477,669)
'--" 2093 815 (8,803,851)(8,394,235)(409,616)(409,616)
2094
2095 252 Customer Advances for Construction
2096 DPW 414,604 200,028 214 576 218,995)419)
2097 DPW
2098 (189,726)(189,726)
2099 DPW
2100 CUST (12,321,833)(11,829,975)(491,858)491 858 (0)
2101 Total Customer Advances for Constr.819 (5,907 229)(6,629 947)722,718 (916,863)(194 145)
2102
2103 25398 802 Emissions
2104 571 803)571,803)
2105 571 803)571,803)
2106
2107 25399 Other Deferred Credits
2108 (6,659,969)(6,586 158)(73 812)(73 812)
2109 GPS
2110 (10,629,394)(9,945,494)(683 900)(683 900)
2111 (3,432,950)(3,203,516)(229,435)(229,435)
2112 819 (20,722 314)(19,735,168)(987 146)(987 146)
..J
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2113
2114 190 Accumulated Deferred Income Taxes
\..
2115 16,311 342 311 342 (15,342)(15 342)
2116 76,149 73,109 040 040
2117 LABOR 645,441 34,467,410 178,031 121,572 299,603
2118 DGP 536 536
2119 GUST BADDEBT 19,772 090 19,015,976 756,114 (46,843)709,271
2120 TROJD 045,543)(977,806)(67 737)(67,737)
2121 16,925,911 15,836,890 089,020 98,036 187 057
2122 059,234 782 952 276,283 168,960 445,243
2123 PTD SNP 814 608 710 241 104 368 104,368
2124 DPW 5NPD 546,407 119 996 426,410 (446,752)(20,341)
2125
2126 Total Accurn Deferred Income Taxes B19 134 109,175 127 343 645 765,530 326,383 645,161
2127
2128 281 Accumulated Deferred Income Taxes
2129
2130 DGP 219,496)219,496)
2131 SNPT
2132 B19 219,496)(1,219,496)
2133
2134 282 Accumulated Deferred Income Taxes
2135 102 229)102 229)(42,200,338)(42 200,338)
2136 ACCMDIT DITBAL 206,331 284)126,900,895)(79,430,389)074,293 (38,356,096)
2137 DGP (102 622)(102 622)
2138 LABOR 780,265 258,408 521 857 521,857
2139 CUST
2140 (12,541 701)(11 703,501)(838,200)(838,200)
2141 (768,925)(719,452)(49 473)(274 316)(323,789)
2142 B19 212,066,496)(1,132 270,291)(79 796,205)400,361)(81,196,566)
2143
2144 283 Accumulated Deferred Income Taxes
2145 (16,670 399)(16,568,063)(102 337)158 (63 179)
2146 (5,783,021)(5,410,939)(372,082)(10,832)(382,914)
2147 (9,556,759)(8,918,052)(638,707)790 214 151 506
2148 LABOR (32,453 449)(30,524,570)(1,928.879)892,264 036,615)
J2149 GPS 135 337)(2,008,423)(126 914)42,485 (84,429)
2150 PTD 5NP (15 561 318)(14 666 305)(895 013)(895,013)
2151 TROJO 284,003)(1,200,818)(83 185)(83 185)
2152 PTD 5NPD
2153 5GCT 196,692)(2,054,798)(141 894)(141 894)
2154
2155 B19 (85,640,978)(81 351 967)289 011)753,289 535 723)
2156
2157 TOTAL ACCUM DEF INCOME TAX B19 (1,164,817 794)087,498,108)(77 319,686)232,559 (76,087 127)
2158 255 Accumulated Investment Tax Credit
2159 PTD
2160 PTO ITC84 508 771)508,771)
2161 PTD ITC85 268,219)(6,268,219)
2162 PTD ITC86 (2,651 223)(2,651,223)
2163 PTD ITC88 (362,979)(362 979)
2164 PTD ITC89 (766,585)(766,585)
2165 PTD ITC90 (452 592)(389,313)(63,279)(63 279)
2166 PTD DGU
2167 Total Accumulated ITC B19 (15,010,369)(14 947,090)(63 279)(63 279)
2168
2169 TOTAL RATE BASE DEDUCTIONS 280 331,413)(1,198,406,960)(81,924 453)(1,742 400)(83,666,853)
2170
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2171
2172
2173 108SP Steam Prod Plant Accumulated Depr
2174
2175 (779,110,628)(728,982 313)(50 128,314)(50,128 314)
2176 (883,112,227)(826,292,405)(56,819,822)(56,819,822)
2177 (350 691,085)(328,127 469)(22 563,616)(152,446)(22,716,061)
2178 SSGCH (201 130 461)(188,968,382)(12,162,079)(12,162,079)
2179 817 214 044,401)072 370 569)(141 673,831)(152,446)(141 826,277)
2180
2181 108NP Nuclear Prod Plant Accumulated Depr
2182
2183
2184
2185
2186
2187
2188 108HP Hydraulic Prod Plant Accurn Depr
2189
2190 (149,772,457)(140,136,033)(9,636,425)(9,636,425)
2191 (29 069 945)(27 199 572)870,373)(1,870,373)
2192 (34,279,902)(32 074,319)205,584)150,487 (2,055,096)
2193 (11 547 864)(10,804 870)(742,995)(742 978)
2194 B17 (224 670,169)(210 214 793)(14,455 376)150,504 (14 304 871)
2195
2196 1080P Other Production Plant - Accum Depr
2197
2198 (2,255,105)110,010)(145,094)(145,094)
2199
2200 (44 553,140)(41 686,571)866,568)(217 471)(3,084 039)
2201 SSGCT (8,783 639)(8,191 815)(591 824)(591 824)
2202 817 (55,591 884)(51 988,397)(3,603,487)(217,471)(3,820,957)
2203
2204 108EP Experimental Plant - Accum Depr
2205
2206
2207
2208
2209 TOTAL PRODUCTION PLANT DEPR (2,494,306 453)(2,334,573,759)(159,732,694)(219 412)(159,952,106)
2210
2211 Summary of Prod Plant Depreciation by Factor
2212
2213 DGP
2214 DGU
2215 284 392,353)(2,137,413,562)(146,978,790)(219,412)(147 198 202)
2216 SSGCH (201 130 461)(188,968,382)(12 162 079)(12 162 079)
2217 SSGCT (8,783,639)(8,191,815)(591,824)(591,824)
2218 Total of Prod Plant Depreciation by Factor 494 306,453)334 573,759)(159,732,694)(219,412)(159,952,106)
2219
2220
2221 108TP Transmission Plant Accumulated Depr
2222 (345,778,342)(323,530,815)(22,247 528)(22,247,528)
2223 (343 255,320)(321 170 125)(22,085,196)(22 085 196)
2224 (255,577 124)(239 133,182)(16,443,943)(27,715) ' (16,471 658)
2225 TOTAL TRANS PLANT ACCUM DEPR 817 (944 610,787)(883,834,121)(60 776,666)(27,715) ,(60,804,381)
..J
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2226 108360 Land and Land Rights
2227 DPW 660,559)482,083)(178,415)(178,415)
2228 817 660,559)482 083)(178,415)(178,415)
2229
2230 108361 Structures and Improvements
2231 DPW (13,226,460)(12,115,130)(511,330)(511 330)
2232 817 (13,226,460)(12 115,130)(511 330)(511,330)
2233
2234 108362 Station Equipment
2235 DPW (152,919,418)(145,684,791)234,627)234 627)
2236 817 (152 919,418)(145,684,791)234,627)234 627)
2237
2238 108364 Poles, Towers & Fixtures
2239 DPW (373,038,436)(352,650,567)(20 387 868)(20,387 868)
2240 817 (373,038,436)(352,650,567)(20 387 868)(20 387,868)
2241
2242 108365 Overhead Conductors
2243 DPW (214 212,482)(204 086,248)(10,126,234)(10,126,234)
2244 817 (214 212 482)(204 086,248)(10 126,234)(10 126,234)
2245
2246 108366 Underground Conduit
2247 DPW (97,197 008)(94 205,340)(2,991 668)991 668)
2248 817 (97 197,008)(94 205,340)991,668)(2,991 668)
2249
2250 108367 Underground Conductors
2251 DPW (202,387 870)(192,505,925)881,945)(9,881 945)
2252 B17 (202 387,870)(192,505,925)(9,881 945)(9,881,945)
2253
2254 108368 Line Transformers
2255 DPW (320,000,193)(294 251,245)(25 748,949)(25,748,949)
2256 B17 (320 000,193)(294 251 245)(25,748,949)(25,748,949)
2257
2258 108369 Services
2259 DPW (124 859 541)(115 266,235)(9,593,306)(9,593 306)
2260 817 (124 859,541)(115,266,235)(9,593,306)(9,593,306)
2261
2262 108370 Meters
2263 DPW (86,336,715)(80,769,804)(5,566,911)(5,566,911)
2264 817 (86 336,715)(80,769,804)(5,566 911)(5,566,911)
2265
2266
2267
2268 108371 Installations on Customers' Premises
2269 DPW (5,741 629)(5,605,863)(135,767)(135 767)
2270 B17 (5,741 629)(5,605,863)(135 767)(135,767)
2271
2272 108372 Leased Property
2273 DPW (42,668)(37 779)888)(4,888)
2274 817 (42 668)(37,779)(4,888)888)
2275
2276 108313 Street Lights
2277 DPW (18 724 434)(18,472 084)(252,350)(252,350)
2278 B17 (18,724 434)(18,472 084)(252,350)(252,350)
2279
2280 108000 Unclassified Dist Plant - Acct 300
2281 DPW
2282
2283
2284 108DS Unclassified Dist Sub Plant - Acct 300
2285 DPW
2286
2287
2288 108DP Unclassified Dist Sub Plant - Acct 300
2289 DPW
2290
2291
2292
2293 TOTAL DISTRIBUTION PLANT DEPR 817 (1,613,347,413)(1,520,733,094)(92,614 319)(92 614 319)
2294
2295 Summary of Distribution Plant Depr by Factor
..J 2296 (1,613,347,413)(1,520,733,094)(92 614 319)(92,614,319)
2297
2298 Total Distribution Depreciation by Factor 817 613,347 413)520,733,094)(92,614 319)(92 614 319)
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2299 108GP General Plant Accumulated Depr
2300 SITUS (142,276,349)(131 427 869)(10,848,480)(10,848,480)
2301 DGP (8,808,582)241 834)(566,748)(566,748)
2302 DGU (16,901,706)(15,814 243)087 463)(1,087,463)
2303 (33,725,140)(31,555,250)(2,169,890)161 169 729)
2304 GUST (5,239,575)(5,030,424)(209,151)335 (208,817)
2305 PTD (92,020,019)(86 550,785)(5,469,234)(8,872)(5,478,106)
2306 (630,664)(588,515)(42 149)(42,149)
2307 SSGCT (48,250)(44,999)(3,251)(3,251)
2308 SSGCH (2,599 146)(2,441 979)(157 167)(157 167)
2309 B17 (302 249,432)(281 695,899)(20,553,533)(8,377)(20,561 910)
2310
2311
2312 108MP Mining Plant Accumulated Depr.
2313
2314 (164,467 359)(153 475,503)(10,991 857)215,648 776,209)
2315 B17 (164,467 359)(153 475,503)(10 991,857)215,648 (8,776,209)
2316 108MP Less Centralia Situs Depreciation
2317
2318 B17 (164 467 359)(153 475,503)(10 991 857)215 648 (8,776,209)
2319
2320 1081390 Accurn Depr- Capital Lease
2321 PTD
2322
2323
2324 Remove Capital Leases
2325
2326
2327 1081399 Accurn Depr - Capital Lease
2328
2329
2330
2331
2332 Remove Capital Leases
2333
2334
2335
2336 TOTAL GENERAL PLANT ACCUM DEPR B17 (466 716,791)(435,171,401)(31,545,390)207 271 (29,338,119)
2337
2338
2339
2340 Summary of General Depreciation by Factor
2341 (142 276 349)(131,427,869)(10,848,480)(10,848,480)
2342 DGP
2343 DGU
2344 (165,098 023)(154,064,017)(11 034 006)215,648 818 358)
2345 (92,020,019)(86,550,785)(5,469,234)(8,872)478,106)
2346 (5,239,575)(5,030,424)(209,151)335 (208 817)
2347 (59,435,429)(55 611,328)(3,824 101)161 (3,823,940)
2348 DEU
2349 SSGCT (48,250)(44,999)(3,251)(3,251)
2350 SSGCH (2,599,146)(2,441,979)(157,167)(157 167)
2351 Remove Capital Leases
2352 Total General Depreciation by Factor B17 (466 716,791)(435,171 401)(31,545,390)207 271 (29,338 119)
2353
2354
2355 TOTAL ACCUM DEPR. PLANT IN SERV B17 (5,518,981,445)(5,174 312,376)(344,669,068)960,144 (342,708,924)
2356 111SP Accurn Prov for Amort-Steam
2357
2358
2359
2360
2361
2362 111GP Accurn Prov for Amort-General
2363 SITUS (14 302 104)(14,302,104)
2364 GUST 703,464)(1,635,466)(67,998)(67 998)
2365
2366 PTD 815,497)(7,350,981)(464,516)(464,516)
2367
2368 B18 (23,821 065)(23,288,551)(532 514)(532,514)
2369
SEPTEMBER 2005 Revised Protocol Page 2.
BEGINNING/ENDING
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAl
2370
"371 111HP Accum Prov for Amort-Hydro
372 DGP
2373 DGU
2374 (205,677)(192,443)(13,233)(13,233)
2375
2376 B18 (205,677)(192,443)(13,233)(13,233)
2377
2378
2379 1111P Accurn Prov for Amort-Intangible Plant
2380 SITUS (21 741,504)(19,582 069)159,435)(2,159,435)
2381 DGP 549,996)(2,385 928)(164 068)(164,068)
2382 DGU (288 960)(270,368)(18,592)(18,592)
2383 (716,178)(668,314)(47 864)(47 864)
2384 (14 018,718)(13,116,748)(901 970)737 (901 234)
2385 (6,837,426)(6,397 503)(439,923)20,595 (419,328)
2386 986,861)(1,859,026)(127 835)16,617 (111,219)
2387 GUST (66,504,253)(63,849,561)654,692)(2,654,692)
2388 SSGCT (35,348)(32,966)(2,382)(2,382)
2389 SSGCH 092)(3,845)(247)(247)
2390 PTD (204 944 231)(192,763,318)(12 180 913)(60,307)(12,241 221)
2391 B18 (319,627 567)(300,929,644)(18,697 923)(22,359)(18,720,282)
2392 1111P Less Non-Utility Plant
2393 NUTll OTH
2394 B18 (319,627 567)(300,929,644)(18 697 923)(22 359)(18,720,282)
2395
2396 111390 Accurn Amtr - Capital lease
2397 SITUS (860 585)(860,585)
2398 SSGCT (54 658)(50,976)683)683)
2399 PTD 352,738 153,467 199,271 199,271
2400 2,437 495 241 907 195 588 195,588
2401
2402 Remove Capilal Lease Amtr 437 495)241 907)(195 588)(195,588)
2403
2404 TOTAl ACCUM PROV FOR AMORTIZ B18 (343,654,308)(324,410,638)(19,243,671)(22,359)(19,266,030)
~405 BEGINNING/ENDING
2406
2407
2408
2409 Summary of Amortization by Factor
2410 (36,904,192)(34,744 757)159 435)(2,159,435)
2411 DGP
2412 DGU
2413 (716,178)(668,314)(47 864)(47,864)
2414 (209,406 990)(196,960 831)(12 446,159)(60,307)(12,506,466)
2415 (68,207 717)(65,485,026)(2,722,691)(2,722,691)
2416 SSGCT (90,007)(83,942)(6,064)(6,064)
2417 SSGCH 092)(3,845)(247)(247)
2418 (25,887 636)(24 222,015)(1,665,622)948 627,674)
2419 less Capital lease 437,495)(2,241 907 (195,588)(195,588)
2420 Total Provision For Amortization by Factor B18 (343,654,308)(324,410,638)(19,243 671)(22,359)(19,66,030
IDAHO REVISEO PROTOCOL Page 3.0 Tolal
Revenue Adjustments (Tab 3)
TOTAL
3.4
Weather Revenue Effective Price Other Electric SO2 Emission
Total Normalized Normalization Normalizing Change Revenues IRS Audit Deferrals Allowances
Operating Revenues:
2 General Business Revenues 40,487,116 (74 656)944,491 617,275
3 Interdepartmenlal
4 Special Sales
5 Other Operatin9 Revenues 478 725)(161 287)317,438)
Tolal Operating Revenues 36,008 391 (14 656)34,944,497 617,275 (161 287)317,438)
Operatin9 Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distnbution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General (4,317,438)(4,317,438)
Tolal o&M Expenses 317 438)(4,317,438)
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal 13,468,513 (24,943)675306 876,788 (53,888)750)
Slate 830 147 (3,389)586,480 255,024 (7,322)(645)
25 Deferred Income Taxes
26 Investment Tax Cred~ Adj.
27 Misc Revenue & Expense 216 14,216
Tolal Operatin9 Expenses:995,439 (28,333)13,261 786 131,812 (61 210)317,438)821
Operating Rev For Return:25,012 952 (46,323)21,682,711 485,463 (100 077)821)
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Defened Debits
36 Elec Plant Acq Adj
,--",
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Misc Rate Base
Tolal Electric Plant:
Deductions:
47 Accum Ploy For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions 571,803)571 803)
Tolal DeductJons:(1,571 803)(1,511,803)
Tolal Rate Base:571,803)(1,571 803)
60 Estimated ROE impact 11.897%O22'10 10,235%645%047%000%040%
64 TAX CALCULATION:
66 Operatin9 Revenue 40,311,612 (74 656)34,944,497 617,275 (161 287)(14216)
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule M" Additions
71 Schedule M" Deductions
72 Income Before Tax 40,311 612 (74,656)34,944,491 617,275 (161,287)(14,216)
74 Slate Income Taxes 830,147 (3,389)586,480 255,024 (7,322)(645)
76 Taxable Income 38,481,465 (71,267)33,358,016 362,251 (153,965)(13,571)
78 Federal Income Taxes 13,468,513 (24 943)675,306 876 788 (53,888)750)
PacifiCorp PAGE
Idaho Results of Operations September 2005
Weather Normalization
---,
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Residential 440 (26,056)Situs (26,056)
Commercial 442 (48,600)Situs (48,600)
Industrial 442 Situs
Public St & Hwy 444 Situs
Total (74 656)(74 656)
Description of Adjustment:
This adjustment normalizes revenues in the test period by comparing actual loads to temperature normalized loads. Weather
normalization reflects weather or temperature patterns which were measurably different than normal, as defined by using 30-
year historical studies by the National Oceanic & Atmospheric Administration. Only residential and commercial sales are
considered weather sensitive. Industrial sales are more sensitive to specific economic factors.
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PacifiCorp PAGE
Idaho Results of Operations September 2005
Revenue Normalizing
,"--,
TOTAL IDAHO
ACCOUNT IYQg COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Residential 440 334 851 Situs 21,334,851
Commercial 442 1,407 436 Situs 407,436
Industrial 442 210,155 Situs 210,155
Public St & Hwy 444 946)Situs (7,946)
Total 944 497 944 497
..)
Description of Adjustment:
Included in test period revenues are a number of items that need to be normalized in regulatory results to reflect normal
revenue levels. These items include normalization of special contract revenues, normalization of RMA revenues, removal
of BPA credit, and Blue Sky revenues.
PacifiCorp PAGE
Idaho Results of Operations September 2005
Effective Price Change
TOTAL IDAHO
ACCOUNT Img COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Residential 440 340,565 Situs 340,565
Commercial 442 320,162 Situs 320,162
Industrial 442 868 130 Situs 868,130
Public St & Hwy 444 365 Situs 365
Type 2 Total 551 222 551,222
Adjustment to Revenue:
Residential 440 Situs
Commercial 442 Situs
Industrial 442 66,054 Situs 66,054
Public St & Hwy 444 Situs
Type 3 Total 66,054 66,054
Description of Adjustment:
This adjustment annualizes existing tariff price changes. This is done by comparing actual revenues for the test period to the
annualized revenues calculated by applying new prices in the tariffs to current load usage.
...J
PacifiCorp PAGE 3.4
Idaho Results of Operations September 2005
Other Electric Revenues
TOTAL IDAHO
ACCOUNT IYJ1g COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenues:
1) Other Electric Revenue 456 (1,815,955)6.434%(116,839)3.4.
2) Other Electric Revenue 456 (690,820)6.434%(44,448)
3) Other Electric Revenue 456 (25,191 017)Situs
3) Other Electric Revenue 456 (4,054,682)Situs
Total (31 752,474)(161,287)
Description of Adjustment:
1) The Bonnevile Power Administration (BPA) has a contract with the Company for the use of a 500/230 kV transfonner bank
at the Malin Substation. BPA began using the transfonner bank on January 1, 1999, but no payments were received by
PacifiCorp until January 2005. Additional monthly payments have been received since that time. This adjustment removes the
prior period payments so to only include an annual revenue amount of $233,057 for the test period.
2) The Company has contracts with Intennountain Power Agency and Deseret Generation and Transmission for use of the
Mona substation. Because of contract disputes related to the use of this facility, several payments were posted to account 456
during the base year that relate to prior period usage. A regulatory adjustment is necessary to normalize the revenues related
to this facility to the ongoing expected annual level.
3) This entry removes the Centralia gain from unadjusted results. This adjustment is included in this filing to appropriately
calculate any tax implications of this gain.
..)
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PacifiCorp
Malin Substation Use of Facilities Revenue
Idaho General Rate Case September 2005
Page 3.4.
Posting Date
January-
January-
Account
number
301915
301912
FERC Allocation
Account Code
4562000
4561600
Back Payment Revenue
301915 4562000
301915 4562000
301915 4562000 SG
301915 4562000
301915 4562000
301915 4562000
301915 4562000
301915 4562000
Monthly Payment Revenue
Total amount of revenue recorded in the test period
February-
March-
April-
May-
June-
July-
August-
September-
Monthly Revenue Amount
Months in the test period
Amount of revenue that should be in the test period
Variance
Amount Description
423,547 Malin Transformer charges for 1999 to 2004
1,4 70,094 Malin Transformer charges for 1999 to 2004
893,641
19,421
19,421
19,421
19,421
19,421
19,421
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155,371
049 012
Bonneville Power Administratio Transformer
Bonneville Power Administratio Transformer
Bonneville Power Administratio Transformer
Bonneville Power Administratio Transformer
Bonneville Power Administratio Transformer
Bonneville Power Administratio Transformer
Bonneville Power Administratio Transformer
Bonneville Power Administratio Transformer
19,421
233,057
(1,815,955
Mona Substation Use of Facilities
Idaho General Rate Case September 2005
Description
Expected Ongoing Level of Revenues
Total Amount booked in Base Period
Adjustment to Base Period
Page 3.4,
Amount FERC Account RP Factor Ref.
300 000 456
990 820 456
(690,820)3.4456
Pacificorp 3.4.
Idaho General Rate Case September 2005
Centralia Gain Adjustment
Amortization By State
MonthlYear Oregon Washington Total
Oct-1 ,895,462 433,545 329,007
Nov-707 396 406,373 113,768
Dec-102,617 455,845 558,462
Jan-919,496 545,657 3,465,153
Feb-544,805 724 814 269,619
Mar-063,686 358,156 2,421,843
Apr-734 352 484,988 219,340
May-884,786 383,515 268,301
Jun-816,734 107,806 924 540
Jut-019,007 148,342 167,349
Aug-120,861 641 126,502
Sep-381,815 381,815
25,191,017 054,682 29,245,699
PacifiCorp PAGE
Idaho Results of Operations September 2005
IRS Audit Deferrals
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Other Electric Revenues 456 317,438)Situs (4,317,438)
Adjustment to Expense:
Misc. General Expense 930 (4,317,438)Situs 317,438)
Description of Adjustment:
On June 7, 2004, the Idaho Public Utilities Commission approved a stipulation (Case no. PAC-03-05) which allows
PacifiCorp to defer for regulatory purposes and recover, through a surcharge, $4,198,000 for federal and state income tax
payments made in 2002 and 2003, which resulted from the IRS income tax audit for the years 1994-1998. The surcharge
became effective June 8, 2004. The $4 198,000 will be collected through this surcharge for a 16 month period ending
September 15, 2005. In addition to the $4,198,000, $119,438 is also recovered on the same surcharge for deferred net
power costs. Since a separate surcharge has been ordered, this adjustment removes all accounting entries that are
included in the unadjusted data. The other related accounting entries are not included in the unadjusted data and do not
require a regulatory adjustment.
-..J
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PacifiCorp
Idaho General Rate Case September 2005
IRS Audit Deferrals
Page 3.
FERC
MonthlY ear Accounts Text Amount
Oct-930 / 456 FY 05 Amort Exp/Rev - ID Tax Pymt Reg Asset $ (1,498,645)
Nov-930/456 FY 05 Amort Exp/Rev - ID Tax Pymt Reg Asset (224,547)
Dec-930 / 456 FY 05 Amort Exp/Rev - ID Tax Pymt Reg Asset (279,489)
Jan-930/456 FY 05 Amort Exp/Rev - ID Tax Pymt Reg Asset (285,583)
Feb-930 / 456 FY 05 Amort Exp/Rev - ID Tax Pymt Reg Asset (265,843)
Mar-930/456 FY 05 Amort Exp/Rev - ID Tax Pymt Reg Asset (251 208)
Apr-930 / 456 FY 06 Amort Exp/Rev - ID Tax Pymt Reg Asset (217 359)
May-930 / 456 FY 06 Amort Exp/Rev - ID Tax Pymt Reg Asset (228,882)
Jun-930 / 456 FY 06 Amort Exp/Rev - ID Tax Pymt Reg Asset (289,202)
Jul-930/456 FY 06 Amort Exp/Rev - ID Tax Pymt Reg Asset (450,117)
Aug-930 /456 FY 06 Amort Exp/Rev - ID Tax Pymt Reg Asset (326 562)
Sep-930 / 456 FY 06 Amort Exp/Rev - ID Tax Pymt Reg Asset
(4,317,438)
'....I
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PacifiCorp
Idaho Results of Operations September 2005
S02 Emission Allowances
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Gain from Sales of Allowances 4118 266,270 683%151,462
Amortization of Sale of Allowances 4118 (2,053,554)683%(137 245)
Total 212,716 216
Adjustment to Rate Base:
Regulatory Deferred Sales (23,518,342)6833%571,803)25398
Description of Adjustment:
This adjustment reflects the gain on emission allowances amortized over a fifteen-year period. This adjustment reflects
actual sales through February 2006 and forecasted sales through December 2006.
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IDAHO REVISED PROTOCOl Page 4,0 Total
O&M Adjustments (Tab 4)
TOTAL
4.4
Blue Sky Program Miscellaneous Intemational Out of Period Memberships and Uncollectible
Total Normalized Costs General Expense Assi9nees Expense Subscriptions Accounts
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 OIher Operatin9 Revenues
Total Operatin9 Revenues
Operatin9 Expenses:
9 Steam Production 512,436
10 Nuclear Production
11 Hydro Production 216,349
12 OIher Power Supply 130,291 (30,883)(5,994)
13 Transmission 285 703 (74 051)
14 DisllibuUon 557 300 891)(16356)
15 Customer Accounting 666 021 474,221
16 Customer Service & Info 16,695 339)
17 Sales
18 Administrative & General (472 934)(503)(31,661)(49 830)(54 902)(73 870)
Total O&M Expenses 911 860 (33,726)(31 661)(58,715)(145,309)(73,870)474,221
20 DepreciaUon
21 Amortization
22 Taxes OIher Than Income
23 Income Taxes: Federal 645976)11,268 585 617 48,549 24,681 (158 442)
State (223,661)531 438 666 597 354 (21 530)
25 Deferred Income Taxes
26 Investment Tax Credit Adj,
27 Mise Revenue & Expense 589
Total Operating Expenses:056 812 (20,926)(19658)(36432)(90 163)(45 835)294249
Operatin9 Rev For Retum:(3,056 812)20,926 19,658 432 163 45,835 (294 249)
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Mise Deferred Debits 142,719
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization loans
43 Mise Rate Base
Total ElecIIic Plant:142719
Deductions:
47 Accum Prov For Deprec
48 Accum Prov For Amort
49 Accum Del Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits (486 294)
53 Miscellaneous Deductions
Total Deductions:(486 294)
Total Rate Base:(343,575)
60 Estimated ROE impact 434%010%009%017%043%022%-0.139%
64 TAX CALCULATION:
66 Operatin9 Revenue 926 449)33,726 681 715 145 309 73,870 (474 221)
67 OIher Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule OM" Addilions
71 Schedule oM" Deductions
72 Income Before Tax 926 449)33,726 681 58,715 145,309 870 (474 221)
----
74 State Income Taxes (223,661)531 438 666 597 354 (21 530)
76 Taxable Income (4,702,788)194 30,243 56,049 138,712 70,516 (452,691)
78 Federal Income Taxes (1,645 268 10,585 19,617 549 24,681 (15~442)
IDAHO REVISEO PROTOCOL Page 4,1 Total
O&M Adjustments (Tab 4)
TOTAL
Generation
Customer Service Wage and Benefit,Wage and Benefit,Wage and Benefit,Wage and Benefit,Additional Power Ovemaul
Deposil DSM Irrigation Annualization 1 Annualization 2 Proforma 1 Proforma 2 Delivery Programs Normalization
Operatin9 Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operatin9 Revenues
Operatin9 Expenses:
9 Steam Production (2,317)445,951 821 915
10 Nuclear Production
11 Hydro ProductiOn (329)63,414
12 Other Power Supply 008 312 (820)157753 169,618
13 Transmission (303)58,339 301 717
14 Distribution (1,551)(336)298,473 64,703 215,258
15 Customer Accounting (814)156,688 35,926
16 Customer Service & Info (99)19,133
17 Sales
18 Administrative & General (1,340)257 989 56,821
Total O&M Expenses 008,312 (5,320)590)023,930 498,513 609 722 991,532
20 Depreciation
21 Amortization
22 Taxes OIherThan Income
23 Income Taxes: Federal 874)(336,887)777 885 (342,105)(166,558)(537 824)(331 281)
State (662)(45,777)242 118 (46,486)(22,632)(73,081)(45,016)
25 Deferred Income Taxes
26 Investment Tax Credit Adj,
27 Mise Revenue & Expense 14,589
Total Operatin9 Expenses:052 625,647 (3,301)(1,607)635 339 309,322 998816 615,236
Operatin9 Rev For Retum:052)(625,647)301 607 (635 339)(309,322)(998,816)(615,236)
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Mise Deferred Debits
36 ElecPlantAcqAdj
37 Nuclear Fuel
38 Prepayments
39 Fuel Siock
40 Material & Supplies
41 Wor1tin9 Capital
42 Weatherization Loans
43 Mise Rate Base
Total Electric Plant:
DeductiOns:
47 A=m Prev For Depree
46 A=m Prov For Amort
49 A=m Def Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits (486,294)
53 Miscellaneous Deductions
Total Deductions:(486 294)
Total Rale Base:(486,294)
60 Estimated ROE impact 009%-0,295%002%001%-0.300%-0,146%-0,471%-0.290%
64 TAX CALCULATION:
66 Operatin9 Revenue (14,589)008,312)320 590 023 930)(498,513)(1,609,722)(991,532)
67 Other Deductions
68 Interest(AFUDC)
69 Interest
70 Schedule"M" Additions
71 Schedule "M" Deductions
72 Income Before Tax (14 589)008312)320 590 (1,023,930)(498 513)609 722)(991 532)
74 Stale Income Taxes (662)(45,777)242 118 (46 486)(22632)(73,081)(45,016)
76 Taxable Income (13 926)(962,534)078 472 (977 444)(475,880)536,640)(946 517)
78 Federal Income Taxes (4,874)(336,887)777 865 (342,105)(166,558)(537,824)(331,281)
IDAHO REVISED PROTOCOL
O&M Adjustments (Tab 4)
TOTAL
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operatin9 Revenues
Operatin9 Expenses:
9 Steam production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Cuslorner Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General19 TotalO&MExpenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal24 State
25 Deferred Income Taxes
26 Investment Tax Credit Adj.
27 Mise Revenue & Expense28 Total Operatin9 Expenses:
30 Operating Rev For Retum:
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Mise Deferred Debits
36 Elec Plant Acq Adj
37 Nudear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Wor1OOg Capital
42 Weatherization Loans
43 Mise Rate Base44 Total Electric Plant:
46 Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
55 Total Deductions:
57 Total Rate Base:
60 Estimated ROE impact
64 TAX CALCULATION:
66 Operatin9 Revenue
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule M" Additions
71 Schedule M" Deductions
72 Income Before Tax
74 State Income Taxes
76 Taxable Income
78 Federal Income Taxes
Page 4.2 Total
Incremental Generation 0 & M MEHC Transaction
Generation 0 & M Normalization Adjustments
270947 (24,060)
153,264
169,465 (337,159)
(575617)
169,465 424,212 (936,836)
(56,620)(141,733)313,006
(7,694)(19,259)42,532
105,151 263,219 (581 297)
(105,151)(263,219)581 297
142,719
142,719
142,719
O50%-C,124%270%000%0000,1,000%000%000%
(169,465)(424 212)936,836
(169,465)(424,212)936,836
(7,694)(19259)42,532
(161,771)(404 952)894,304
(56,620)(141,733)313,006
PacifiCorp PAGE
Idaho Results of Operations September 2005
Blue Sky Program Costs
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Administrative Blue Sky Expenses 909 (57 559)992%(2,298)
Administrative Blue Sky Expenses 910 041)992%(42)
Administrative Blue Sky Expenses 921 878)944%(290)
Administrative Blue Sky Expenses 923 (1,810)944%(108)
Administrative Blue Sky Expenses 930 775)944%(105)
Power Costs 555 (480,000)6.434%(30,883)
Total (547 063)(33,726)
Description of Adjustment:
The Blue Sky Program is designed to encourage voluntary customer participation in the acquisition and development of
renewable resources. To prevent non-participants from subsidizing this program, this adjustment removes any administrative
and other expenses directly associated with the program from the test period. Note that the customer sales revenue is removed
in adjustment 3.2. Costs shown above are direct program costs only that have fallen above-the-line and must be moved below-
the-line. In May 2005, the accounting for direct program costs for Blue Sky was modified to charge these costs below-the-line,
except for revenues and power costs (Green Tags).
,..J
PacifiCorp
Idaho General Rate Case September 2005
FERC FERC DESCRIPTION
9090000 INFORMATIONAL & INSTRCT ADVERTISING EXP
9100000 MISC CUSTOMER SERVICE & INFORMATIONL EXP
9210000 OFFICE SUPPLIES AND EXPENSES
9220000 ADMINISTRATIVE EXPENSES TRANSFERRED - CR
9230000 OUTSIDE SERVICES EMPLOYED
9301000 GENERAL ADVERTISING EXPENSE
9350000 MAINTENANCE OF GENERAL PLANT
5552500 NET POWER COSTS
TOTAL BLUE SKY A&G ABOVE LINE
FERC FERC DESCRIPTION
4160000 COSTS & EXP OF MERCH, JOBBING, CONTRACT
4261000 DONATIONS
4264000 EXPEN CERT CIVIC POLIT & REL TD ACTIV
TOTAL BELOW LINE
TOTAL BLUESKY
TOTAL 12 Mas
ended Sept 05 Ref #
559
041
878
810
775
480 000
547,063
437 578
348
129
434,797
981,860
PacifiCorp
Idaho General Rate Case September 2005
Page
Power Costs. Green Tags
Fere Summary Reports
, '
I~J :!-1~ :i!fj'l.l~~ l~:I1~ jfj:~~:~ji ;~~ 11
' ,
jg~~lW\ :jf\rnjjjf800)g ,J~i-~B i~,fiA1;;tf ~ft;1~il',tI11lilf.~i~~~\J~X~; .
Actual fPlanl\'ar1ance Report
Type 1 Record Type . e Actual
Type 2 Record Type 'a Actual
Type '1' Plan Version ' 6 Actuals
Type 2 'Plan Vers,10n : a, Actuals'
Controlling area' 45G8
Profit center
FERC locat1cn
SAP account
FERC' account
Detalled Plan
Detailed Plan
, see sel ectioi1,
~JICCt OAS&JDf,t~m~~lj ~~4\J8H15,-AEtiiir ii'iifl"~":Ii'iiifl'a~
5552568 OTHfIHT/RECfDEl 24a eeG 248 aGG
, ..,
i =-,1196
Total Power Cost = $480,000
PacifiCorp PAGE
Idaho Results of Operations September 2005
Miscellaneous General Expense
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Miscellaneous General Expense 920 417)944%(84)
Miscellaneous General Expense 921 (15,908)944%(945)
Miscellaneous General Expense 923 (423,255)944%(25,156)
Miscellaneous General Expense 930 (92.457)944%(5,495)
Total (533.037)(31 681)
'-"
Description of Adjustment:
This adjustment removes from results of operations miscellaneous expenses that should have been charged to non-regulated
accounts.
...)
PacifiCorp
Idaho General Rate Case September 2005
Miscellaneous General Expense
Adjustment Summary
FERC Amount to
Account Description Factor Exclude Ref
920 Review adjustments 417
921 Review adjustments 908 4.2.3
923 Review adjustments 423,255 4.2.4
930.Review adjustments 92,457
TOTAL $ 533 037
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PacifiCorp PAGE
Idaho Results of Operations September 2005
International Assignees
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Generation 557 (93,161)6.434%(5,994)
Distribution Expense 580 (64,718)SNPD 4.467%891)
A&G Expense 921 (838,395)944%(49,830)
Total (996 27~J58 7t5)
--I
Description of Adjustment:
This adjustment removes international assignees (lA's) costs that are non-recurring or are out-of-period. In addition, ongoing
positions filled by lA's are priced at either the lessor of US market compensation levels or actual compensation levels.
Page 4.
PacifiCorp
International Assignee (IA) Costs
Idaho General Rate Case September 2005
Costs for Oct 2004 - Sept 2005
Adjust Onaoina Positions to US Compensation Levels:
Actual Compensation Levels:
Mng Director-Gen
CFO
Mng Director-Perf Rpt9
275,113
504,866
374 135
154,114
207 622
693,139
231 971
132,732
(67,491)
142,164
(209,655)
Total
154,114 Above
786,619
940,732
(209,655)Above
(786,619\
(996,273)
944,459
Adjustment. Lower of Actual Cost or US Market
Mng Director-Gen
CFO
Mn9 Director-Perf Rpt9
Gen 557
A&G 921
A&G 921
Sub-Total
Gen 557
A&G 921
A&G 921
Sub-Total
Gen 557
A&G 921
A&G 921
Total
US Compensation Levels
Mng Director-Gen
CFO
Mn9 Director-Perf Rpt9
IA Total Costs:
On-going Positions
One-time and out-of-period IA costs
Total Costs
....,
Total Adjustment:
Ongoing Positions - Adjrnt to Lower Cost/US Market
One-time and out-of-period IA costs
Total Adjustment
Costs for Recovery
BY FERC ACCOUNT:
Acct 557
On-going Positions
One-time and out-of-period IA costs
Total Distribution Expense. Acct 557
275,113
670
300 783
Adjustment to Acct 557
On-going Positions
One-time and out-of-period IA costs
Total Adjustment to Generation EXD - Acct 557
(67,491)
(25,670)
/93,161)
Acct 580
On-going Positions
One-time and out-of-period IA costs
Total Distribution Expense. Acct 580
718
64,718
Adjustment to Acct 580
On-going Positions
One-time and out-of-period IA costs
Total Adiustment to Distribution EXD . Acct 580
(64 718)
/64,718
Acct 921
On-going Positions
One-time and out-of-period IA costs
Total A&G Expense - Acct 921
Adjustment to Acct 921
On-going Positions
One-time and out-ot-period IA costs
Total Adiustment to A&G ExDense . Acct 921
879,001
696,231
575 231
(142 164)
(696,231)
/838,395)
(996,273)Total Adjustment
PacifiCorp PAGE 4.4
Idaho Results of Operations September 2005
"--
Out of Period Expense
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
1) Operating & Maintenance expense 567 150,923)6.434%(74,051)4.4.
2) Operating & Maintenance expense 598 (366,178)SNPD 4.467%(16,356)4.4.
3) Operating & Maintenance expense 921 (1,341 731)944%(79,746)4.4.
4) Operating & Maintenance expense 923 238,000 944%14,146 4.4.
5) Operating & Maintenance expense 935 180,000 944%10,698 4.4.
Total (2,440,832)(145,309)
....,I
Description of Adjustment:
Accounting adjustments were made to expense accounts that are either one-time and non-recurring in nature or relate to a prior
period. These transactions are removed from results of operations to normalize the test period results
1) A lump sum right-of-way payment to the Yellowtail tribe was expensed during the test period. This expense is the result of prior
period right-of-way use.
2) A transmission feasability study was written-off after the the study was cancelled.
3) CWIP was written off for the "Identity management" project after the project was cancelled.
4) A legal expense liability set-up in 2003 was trued-up to equal the billed amount.
5) A property tax refund associated with the Lloyd Center Tower building was recorded to the income statement in May 2005. This
refund is removed from results as it is a one-time, non-recurring event.
Page 4.4.PacifiCorp
GLPCA 530050
12 Months ended September 30, 2005
1, IYear
2006
2006
2. IYear
2005
2005
3. IYear
2006
4. IYear
2006
5. IYear
2006
I FERC Acctlln transaction curro I5670000 575,461
5670000 575,461
Ref#4.' 1,150,923
Ref# 4.4
~Postg Date IText003 06/29/2005 Rights of Way Exp, 003 06/29/2005 Rights of Way Exp
I FERC Acctlln transaction curro I5980000 333,280
5980000 32,897
Ref# 4.366,178
Ref# 4.4
~Postg Date IText010 01/31/2005 AUC Expensed012 03/31/2005 AUC Expensed
I FERC Acctlln transaction curro I
9210000 1 341,731
Ref# 4.4
~Postg Date IText
006 09130/2005 AUC Expensed
I FERC Acctlln transaction curro I9230000 (238 000)
Ref# 4.4
~Postg Date IText006 09/30/2005 OR LlC - Liab Reserve write down
~Postg Date 'Text I FERC Acctlln transaction curro I002 05/31/2005 Refund on Accrued Property Taxes - Apr '02 9350000 (180,000)
Ref# 4.4
'-......
PacifiCorp
Idaho Results of Operations September 2005
Memberships and Subscriptions
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjusbnent to Expense
Miscellaneous General Expense 930 (450,091)944%(26,751)
Miscellaneous General Expense 930 (792,766)944%(47,118)
Total 242,858)(73,870)
Description of Adjusbnent:
Based on past practices of the IPUC (Idaho Power's Order #29505), national and trade organizations are recognized at 75%
(PNUCC, UARG, and WEI (former1y WEPI)). WSCC is included at 100%. All other membership dues are removed.
Page 5.1
PacifiCorp
Idaho General Rate Case September 2005
Memberships and Subscriptions Adjustment Breakdown
Account Description Amount References
Total Memberships and Subscriptions 930.SAP Extract 2,398,105
Calculation of Adjustment:
National and Regional Trade Memberships 930.2 PNUCC 605
930.Edison Electric Institute 792 766
930.UARG 156 256
930.2 WEI 500
930.Tri-State Trans. & Gen. Asn.28,511
930.Intermountain Elec Asn. Removed
930.National Joint Utilities Asn.000
930.NW Power Quality Service 000
930.N. American Energy Standards Br(000
930.Elec. Pwr Gassification R&D 000
930.OR Joint Use 500
Sub-total before EEl Removal and 25% Adjustment 109 138
Remove Pro Fonna 6/06 Discontinued EEl Membership (792 766)
Sub-total of Memberships to be Adjusted 316 372
IPC Order - Membership adjustment 25%(79 093)
Net Membership Al1owance 237 279
WSCC Membership 930.WSCC 918 568
Net Memberships 155,841
Total Adjustment (Net Memberships less Total Memberships)(1,242,858)
Adjustment Detail:
Other Memberships (450,091)To 4.
Discontinuance of EEl (192,166)To 4.
Total Adjustment (1,242,858)To 4.
PacifiCorp
Idaho General Rate Case September 2005
Memberships and Subscriptions
List
Regional and National Membership Dues:
Pacific Northwest Utilities Conference Committee
Western Energy Institute
Edison Electric Institute
Utility Air Regulatory Group
Tri-State Trans. & Gen Asn.
Intennountain Electrical Asn. ($15k Dues Remove(
National Joint Utilities Asn.
NW Power Quality Service
N. American Standards Board
Elec Pwr Gassification
Oregon Joint Use Association
605
500
792 766
156,256
511
000
10,000
000
000
500
Sub-Total Dues Before 25% Adjustment
WSCC
*NWPQS is reclassed to SAP acct 545550 from 530172
-.J
109 138
918,568
To 4.5.
To 4.5.
To 4.
To 4.
To 4.
To 4.5.
To 4.
To 4.
To 4.
To 4.
To 4.
To 4.
PacifiCorp
Idaho Results of Operations September 2005
Uncollectible Accounts
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Uncollectible Accounts 904 915,647 992%196,221
Uncollectible Accounts 904 599 000 Situs
Uncollectible Accounts 904 278,000 Situs 278,000
792,647 474,221
Description of Adjustment:
Certain adjustments to uncollectible accounts booked to FERC account 904 were related to reserves set up in prior periods and
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PacifiCorp
Idaho Results of Operations September 2005
Customer Service Deposit
PAGE
REF#ACCOUNT
TOTAL
COMPANY
IDAHO
ALLOCAJ"EDFACTORFACTOR"Io
Adjustm~nt to Expense:
Customer Service Deposit Interest 589 Situs 14,5894311
Adjustment to Rate Base:
Customer Service Deposit Balance Situs (486,294)(486.294)235
Adjustment Detail:
Balance at September 30, 2004
Balance at September 30, 2005
Average Balance
(456,645)
(515,942)
(486,~~1l
Description of Adjusbnent:
The Company pays interest on customer service deposits. The deposit balances are treated as a reduction to rate base and the
interest is treated as an expense of electric operations. Absent this adjustment, the interest true-up would nullify any recovery of
customer service deposit interest.
PacifiCorp
Idaho General Rate Case September 2005
Customer Service Deposits - Idaho
Balance and Interest as of September 30, 2005
Total Customer Service Deposits - ID Balance Ref #
Actual September 30,2005 515 942
Actual September 30, 2004 456 645
Total
Deposits Rate%Interest
Interest expense on average deposits as
of 12 months ended September 30, 2005 486,294 0% $14,589
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PacifiCorp
Idaho Results of Operations September 2005
DSM Irrigation
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Other Purchase Power 557 (842,680)6.434%(54 218)
Other Purchase Power 557 842,680 Situs 842,680
Other Purchase Power 557 219,850 Situs 219,850 Below
Total 219,850 008,312
Adjustment Detail
Sept 2005 Actuals
Sept 2006 Forecast
Incremental Change in Payments
842,680
062 530
219,850
"-'"
Description of Adjustment:
Load control payments made to the Idaho irrigators are system allocated in the unadjusted data. This adjustment corrects this
allocation by situs assigning these costs to Idaho. This adjustment also increases the amount of the credit to reflect the amount
expected to be paid during the 2006 irrigation season.
.-J
PacifiCorp
Idaho General Rate Case September 2005
DSM - Irrigation
PAGE
Oct '04 to Mar 05 $
Apr '05 to Sep '06 $
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PacifiCorp PAGE
Idaho Results of Operations September 2005
Wage and Benefit - Annualization 1
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Supervision & Engineering - Steam 500 (36,266)6.434%333)
Supervision & Engineering - Steam 500 SSGCH 047%
Fuel - Steam 501 221 683%
Hydro Expense 535 (2,092)SG-6.434%(135)
Hydro Expense 535 (3,028)SG-6.434%(195)
Other Power Gemation Expense 548 (327)434%(21)
Other Power Gemation Expense 548 (798)SSGCT 738%(54)
System Control and Load Dispatch 556 (301)434%(19)
Other Expenses 557 (11 260)434%(724)
Other Expenses 557 (16)SSGCT 738%(1)
Transmission Expense 560 711)6.434%(303)
Distribution Expense 580 (126)Situs
Distribution Expense 580 (9,769)SNPD 467%(436)
Distribution Expense 581 846)SNPD 467%(127)
Distribution Expense 582 (572)Situs (47)
Distribution Expense 582 (72)SNPD 467%(3)
Distribution Expense 583 191)Situs (241)
Distribution Expense 583 (488)SNPD 467%(22)
Distribution Expense 584 (308)Situs (6)
Distribution Expense 585 (75)SNPD 4.467%(3)
Distribution Expense 586 (784)Situs (55)
Distribution Expense 586 (381)SNPD 467%(17)
Distribution Expense 587 (0)Situs
Distribution Expense 587 (10)SNPD 467%(0)
Distribution Expense 588 (2,331)Situs (113)
Distribution Expense 588 465)SNPD 467%(110)
Distribution Expense 590 (300)Situs
Distribution Expense 590 (162)SNPD 467%(7)
Distribution Expense 591 (3)Situs
Distribution Expense 591 SNPD 4.467%
Distribution Expense 592 (1,358)Situs (81)
Distribution Expense 592 (802)SNPD 467%(36)
Distribution Expense 593 (6,108)Situs (363)
Distribution Expense 593 644 SNPD 467%118
Annualization Page 1 Total (89,058)(5,320)
Annualization Page 2 Total (51 315)590)
Annualization Total (140,373)-.JZ,91 0) 12.
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage
increases with each of these groups throughout the year. This adjustment annualizes the wage increase during the base period
for labor charged to operation and maintenance accounts.See page 4.12.1 for more infonnation on how this adjustment was
calculated.
PacifiCorp PAGE
Idaho Results of Operations September 2005
Wage and Benefit - Annualization 2
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Distribution Expense 594 021)Situs (124)
Distribution Expense 594 (36)SNPD 4.467%(2)
Distribution Expense 595 (178)Situs (2)
Distribution Expense 595 SNPD 4.467%
Distribution Expense 596 (594)Situs (29)
Distribution Expense 596 (1)SNPD 4.467%(0)
Distribution Expense 597 (659)Situs (47)
Distribution Expense 597 (386)SNPD 4.467%(17)
Distribution Expense 598 (445)Situs (23)
Distribution Expense 598 (2,090)SNPD 4.467%(93)
Customer Accounts Expense 901 (1,422)992%(57)
Customer Accounts Expense 901 (744)Situs (33)
Customer Accounts Expense 902 (119)992%(5)
Customer Accounts Expense 902 896)Situs (282)
Customer Accounts Expense 903 (9,115)992%(364)
Customer Accounts Expense 903 (1,565)Situs (72)
Customer Accounts Expense 905 (49)992%(2)
Customer Accounts Expense 905 Situs
Customer Service Expense 907 (346)992%(14)
Customer Service Expense 908 (355)992%(14)
Customer Service Expense 908 (906)Situs (67)
Customer Service Expense 909 (102)992%(4)
Customer Service Expense 910 (4)992%(0)
Adminstrative & General Expense 920 (0)992%(0)
Adminstrative & General Expense 920 (341)Situs (36)
Adminstrative & General Expense 920 (21,949)944%(1,305)
Annualization Page 2 Total (51 315)590)
Annualization Page 1 Total (89,058)(5,320)
Annualization Total (140,373)(7,910)12.
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage increases with
each of these groups throughout the year. This adjustment annualizes the wage increase during the base period for labor charged to
operation and maintenance accounts. See page 4.12.1 for more information on how this adjustment was calculated.
PacifiCorp PAGE
Idaho Results of Operations September 2005
Wage and Benefit - Proforma 1
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjusbnent to Expense:
Supervision & Engineering - Steam 500 980,288 6.434%449,115
Supervision & Engineering - Steam 500 (5,373)SSGCH 047%(325)
Fuel- Steam 501 (42,483)683%839)
Hydro Expense 535 402,734 SG-6.434%25,912
Hydro Expense 535 582,871 SG-6.434%37,502
Other Power Gemation Expense 548 62,886 6.434%046
Other Power Gemation Expense 548 153,503 SSGCT 738%343
System Control and Load Dispatch 556 57,903 6.434%726
Other Expenses 557 167,172 6.434%139,437
Other Expenses 557 995 SSGCT 738%202
Transmission Expense 560 906 729 6.434%58,339
Distribution Expense 580 24,298 Situs
Distribution Expense 580 880,301 SNPD 4.467%83,988
Distribution Expense 581 547,758 SNPD 4.467%24,467
Distribution Expense 582 110,132 Situs 954
Distribution Expense 582 13,894 SNPD 4.467%621
Distribution Expense 583 806,588 Situs 477
Distribution Expense 583 93,970 SNPD 4.467%197
Distribution Expense 584 358 Situs 150
Distribution Expense 585 14,482 SNPD 4.467%647
Distribution Expense 586 150,915 Situs 10,533
Distribution Expense 586 73,378 SNPD 4.467%278
Distribution Expense 587 Situs
Distribution Expense 587 896 SNPD 4.467%
Distribution Expense 588 448,735 Situs 21,801
Distribution Expense 588 474,373 SNPD 467%21,189
Distribution Expense 590 57,710 Situs
Distribution Expense 590 31,234 SNPD 4.467%395
Distribution Expense 591 549 Situs
Distribution Expense 591 SNPD 4.467%
Distribution Expense 592 261 323 Situs 15,569
Distribution Expense 592 154,365 SNPD 4.467%895
Distribution Expense 593 175 579 Situs 69,958
Distribution Expense 593 (508,840)SNPD 467%(22 728)
Proforma Page 1 Total 17,141,226 023,930
Proforma Page 2 Total 876,722 498,513
Proforma Total 27,017,948 522 443 12.
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage increases with
each of these groups throughout the year. This adjustment recognizes these increases prospectively and adds them to operation and
maintenance accounts. It also normalizes pension, employee benefits, and incentive to levels the company will incur during the rate
effective period. See page 4.12.1 for more information on how this adjustment was calculated.
PacifiCorp PAGE
Idaho Results of Operations September 2005
Wage and Benefit - Proforma 2
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Distribution Expense 594 773,983 Situs 23,779
Distribution Expense 594 906 SNPD 4.467%308
Distribution Expense 595 34,337 Situs 298
Distribution Expense 595 (942)SNPD 4.467%(42)
Distribution Expense 596 114,420 Situs 593
Distribution Expense 596 198 SNPD 4.467%
Distribution Expense 597 126,784 Situs 990
Distribution Expense 597 228 SNPD 4.467%316
Distribution Expense 598 85,618 Situs 485
Distribution Expense 598 402,249 SNPD 4.467%17,967
Customer Accounts Expense 901 273,645 992%10,923
Customer Accounts Expense 901 143,232 Situs 6,431
Customer Accounts Expense 902 809 992%910
Customer Accounts Expense 902 134,743 Situs 54,230
Customer Accounts Expense 903 754,391 992%70,031
Customer Accounts Expense 903 301 201 Situs 13,788
Customer Accounts Expense 905 372 992%374
Customer Accounts Expense 905 Situs
Customer Service Expense 907 66,528 992%656
Customer Service Expense 908 246 992%724
Customer Service Expense 908 174 307 Situs 945
Customer Service Expense 909 19,558 992%781
Customer Service Expense 910 692 992%
Adminstrative & General Expense 920 992%
Adminstrative & General Expense 920 65,544 Situs 894
Adminstrative & General Expense 920 224 660 944%251,094
Proforma Page 2 Total 876,722 498,513
Proforma Page 1 Total 17,141 226 023,930
Proforma Total 27,017 948 522,443 12.
Description of Adjustment:
PacifiCorp has several labor groups, each with different effective contract renewal dates. The company negotiates wage
increases with each of these groups throughout the year. This adjustment recognizes these increases prospectively and adds
them to operation and maintenance accounts. It also normalizes pension, employee benefits, and incentive to levels the
company will incur during the rate effective period. See page 4.12.1 for more information on how this adjustment was calculated.
\....)
..J
12.
Rocky Mountain Power
Idaho General Rate Case
Labor Escalation - September 2005
The base period (12 months ended September 2005), and the test period (proforma December
2006) labor expenses are summarized on page 4.12.2. The following is an explanation of the
procedures used to develop the proforma labor expenses.
1. Actual September 2005 total labor related expenses are identified on page 4.12., including
bare labor, incentive, other labor, pensions, benefits, and payroll taxes.
2. Actual September 2005 expenses for regular time, overtime, and premium pay were identified by
labor group and annualized to reflect wage increases during the base period. These
annualizations can be found on pages 4.12.3 and 4.12.4.
3. The annualized September 2005 regular time, overtime, and premium pay expenses were then
escalated prospectively by labor group to December 2006 (see pages 4.12.4 to 4.12.7). Union
costs were escalated using the contractual rates found on page 4.12.8. Non-union costs were
escalated using budgeted merit increases also found on page 4.12.
4. Non-union incentive payments for the test period were provided by the Human Resource
department and were calculated based on the fiscal year 2006, and 2007 budgets. Union
employees do not participate in the Company s annual incentive program; instead, they receive
annual increases to their wages that are reflected in the escalation described above. The
budgeted incentive expenses can be found on page 4.12.
5. Proforma December 2006 pension and employee benefits expenses were provided by the
Human Resource department based on the calendar year 2006 budget. These expenses can
be found on page 4.12.2 and page 4.12.10. The proforma payroll tax calculations can be found
on page 4.12., along with the wage amounts used in the calculation.
6. The December 2006 level of bare labor, incentive, other labor, pensions, benefits, and payroll
tax expenses have been spread back to FERC accounts based on the percentages calculated
using actual September 2005 expenses (see pages 4.12.13 through 4.12.15).
Page 4.12.
Idaho GRC Wage & Benefit Reconciliation
5001XX Regular Ordinary TIme 389,531 698 395,477 015 945,317 405,336,362 859,347
5002XX Overtime 46,422 199 130,728 708,529 48,305,710 174 982
5003XX Premium Pay 478,599 4 546 955 68 356 4 660 312 113 357
Subtotal for Escalation 440,432,496 447,154,698 722,202 458,302,383 11,147,685 12.3 - 4.12.
500110 Secondary Labor Adjustment 515,989 875 13,060 12.
5005XX Unused Leave Accrual 265 080 34,571 331 12.
500850 Other Salary/Labor Costs 661,008 12.
50109X JO Cutbacks (1,727,002)12.
Subtotal Bare Labor 452 147 571
500880 Performance Unit 5hare Compensation 973,218 973,218 12.
5004XX Incentive 46,003,103 46003 103 32843422 12.
Total Incentive 47,976,321 47 976 321 32843422
500250 Overtime Meals 868,896 868,896 868,896
500600 Temporary/Contract Labor (16,364)(16 364)(16 364)
500700 Severance/Redundancy 450,287 413,087 037,200) (1)413,087
501103 Joint Owner Pension Payment 418 038 418,038 418 038
501325 Physical Exam 222 222 222
502300 Education Assistance 399,879 399879 399 879
Total Other Labor 121,959 3084759 4037200 3 084 759
Subtotal Labor and Incentive 507,245,851 509 946 941 2701 090 505988407 3 958 534
501100 Pension - FAS 87 39,396,618 39,396,618 58,423,280 19,026,662
501105 Pension - IBEW 57 - FAS 87 072,802 072 802
501106 Retirement Allowances 626 093 282 693 343,401) (2)290,769 076
501115 5ERP Plan 124 310 124 310 471,519 347,209
501150 Post Retirement Benefits - FAS 106 21,887,006 21,887,006 796,687 909,680
501160 Post Employment Benefits - FAS 112 321,769 5321769 5326327 4 5S8
Total Pensions 73,355,796 70012395 3343401 103 381 383 33368987 12.
501102 Pension Administration 306,699 306,699 948,476 641,776
501125 MediCal 617 862 617 862 45,742 253 124 391
501175 Dental 667 747 667 747 000,795 333,048
501200 Vision 424 417 424 417 498,592 175
501225 Life 056 297 056,297 214 864 158,567
501250 5tock/401(k)/ESOP 16,947 692 16,947 692 19,344 974 397,282
501251 401(k) Administration 094,322 094,322 253,887 159,565
501275 Accidental Death &. Disability 664 664 310 646
501300 Long-Term Disability 232 604 232 604 418,902 186,297
501650 Worker s Compensation 071,785 071,785 276,836 205,050
502900 Other Salary Overhead 572,192 (3)1 572 192 1 430 397 141 795
Total Benefits 69,994,282 69 994 282 78 187 286 8193004 12.
Subtotal Pensions and Benefits 143,350,078 140 006 677 3343401 181 568 669 41561992 12.
580500 Payroll Tax Expense 342,839 790,477 447 639 31,655,961 (134,516)12.
580700 Payroll Tax Expense-Unemployment 522 367 522 367 522,367
580800 Other Pavroll Taxes (9,889)9889 9889
Total Payroll Taxes 34,855,317 3530 955 447639 35 168 439 134516
Total Labor 685,451,246 685256574 194672 722 725 515 37468941
Non-Utility and Capitalized Labor 191 188,927 191,134 628 (54 299)201,585,622 10,450,994
Total Utility Labor 494,262,319 494 121,945 (140,373)521,139,893 27,017,948
9 and 4.11 and 4.
Notes:
(1) This annualization adjustment is the severance expense associated with the rebasing initiatives.
In June 2005, the Company booked a liability of $4 037 200. This adjustment removes this expense from results.
(2) This adjustment removes a non-recurring entry that was included in the base year.
(3) Account 502900 shows a total debit balance of $1,527 790 for the period 12 months ended Sept. 2005. The intemationaLassignee adjustment removes
a credit of $44 402 from this account. The credit has also been removed in this adjustment to prevent a double count.
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12,
Rocky Mountain Power
Pension & Benefits Adjustment
Employee Pension and Benefits Summary
501100 Pension - FAS 87 39,396 618 40,662 148 60,300,000 423,280 19,026 662
501105 Pension - IBEW 57 - FAS 87 7,300,000 072 802 072,802
501106 Retirement Allowances 282 693 282 693 290 769 290,769 076
501115 SERP Plan 124 310 124 310 471,519 471 519 347 209
501150 Post Retirement Benefits - FAS 106 21,887 006 497 567 29,600,000 796,687 909,680
501160 Post Employment Benefits - FAS 112 321,769 470 315 475,000 326,327 558
Subtotal 70,012 395 72,037 032 106 437 288 103,381 383 33,368,987 12.
501102 Pension Administration 306 699 315,237 974 880 948,476 641 776
501125 Medical 617 862 42,882 130 131,812 742,253 124 391
501175 Dental 667 747 765,753 111,036 000 795 333,048
501200 Vision 424 417 441,181 518,286 498 592 175
501225 Life 056,297 082 031 244 461 214 864 158,567
501250 Stock/401(k)/ESOP 16,947 692 514 187 19,991,600 19,344 974 397,282
501251 401(k) Administration 094 322 124 856 288,873 253,887 159 565
501275 Accidental Death & Disability 664 096 66,604 310 646
501300 Long-Term Disability 232 604 294 034 485,457 418,902 186,297
50Hi50 Workers Compensation 071 785 129,261 340,000 276 836 205,050
502900 Other Salary Overhead(1)572,192 527 790 390 000 430 397 (141,795)
Subtotal 994 282 079 555 543,009 78,187 286 193,004 12.
Grand Total 140,006,677 144 116,587 186,980,297 181,568,669 41,561,992 12.
12.
Payroll Tax Adjustment Calculation
FJCA Calculated on September 2005 Annualized Labor Reference
Annualized Wages Adjustment 738 290 12.
Annualized Incentive Adjustment
Total Labor 12 Months Ended March 2005 738 290
Medicare Rate (no cap)1.45%
705
Social Security Rate 20%
417 774
Percentage of Social Security Elligible Wages 83,76%
349,933
Total FJCA Tax 447,639 12,
FJCA Calculated on December 2006 Pro Forma Labor
Pro Forma Wages Adjustment 11,174 365 12,
Pro Forma Incentive Adjustment (13,159,681)12,
Total Pro Forma Wage Increase (1,985 316)
Medicare Rate (no cap)1.45%
(28 787)
...,J Social Security Rate 20%
(123,090)
Percentage of Social Security Elligible Wages 85.90%
(105,729)
Total FJCA Tax (134,516)12.
Rocky Mountain Power
Payroll Calculation for Idaho GRC - September 2005
The Medicare Rate used is 1.45%.
The Social Security Rate is 6.20%.
FICA CAP
12 Months Ended September 2005 Labor Annualized
12 Months ended December 2006 Pro Forma Labor
12,
CAP Social Security Eligible Wages
90,000 83.76%200 85.90%
Composite increaseAmount
12 Months Ended September 2005 Labor Actuals 500,123,892
12 Months Ended September 2005 Labor Annualized 506 862,182
Pro Forma 12 Months Ended December 2006 Escalated Labor 502,903,648
35%
78%
Assumptions
The Calendar Year 2005 FICA salary cap is $90,000. This amount has been applied to the September 2005 annualized labor.
The Calendar Year 2006 FICA salary cap is $94 200. This amount has been applied to the December 2006 proforma labor.
FICA CAP Summary
Year
2001
2002
2003
2004
2005
2006
Q2Q
80,400
900
87,000
900
90,000
200
12.
Wage & Benefit Adjustment by FERC Account and Factor
Idaho General Rate Case - September 2005
127 696.346 18.6295%(36,266)127 660.080 980.288 134 640,367
SSGCH (98,302 0143%(98.274 (5.373 (103,647
501 (77i.180 1134%221 (776.960 (42.483 (819.443
535 SG-367.550 0748%(2,092)365.457 402,734 768.191
SG-10,662.953 5556%(3.028 10.659.924 582.871 11.242.795
548 150.423 1678%(327)150.096 62.886 212.982
SSGCT 808,158 0.4097%(798 807 361 153,503 960,864
556 059,274 1545%(301 058.973 57,903 116.877
557 39,645.931 7839%(11 260)634 671 167 172 41.801 843
SSGCT 784 0080%(16 54,769 995 57.764
560 16,587,558 2.4199%711 16,582.647 906,729 17.489,576
580 0000%
SNPO 397 944 0183%(9.769)388.175 880.301 36,268,476
444 507 0648%(126 444 381 24.298 468.679
581 SNPO 10,020,601 1.4619%(2.846 10.017.755 547 758 10.565.513
582 50,439 0074%(14)50.425 757 53.182
163.796 0239%(47)163 749 954 172.703
616.684 0900%(175)616.509 33,710 650,219
SNPD 254 166 0371%(72)254.094 13.894 267 988
764 717 1116%(217)764.500 802 806.301
161,813 0236%(46)161 767 845 170,612
Wyp 257.282 0375%(73 257.209 064 271.273
583 814.491 1188%(231)814.260 523 858.783
850.250 1240%(241)850.009 477 896.486
352.790 7809%(1,520)351 270 292.601 643,871
SNPD 719.069 2508%(488)718.581 93.970 812.551
344.907 7798%518)343.389 292.170 635.558
277.768 1864%(363)277,405 69,847 347 251
Wyp 944 072 1377%(268)943.804 606 995,410
WYU 171.318 0250%(49 171.269 365 180.634
'..i
584 82.963 0121%(24)82,939 535 87.474
038 0031%(6)032 1.150 22.182
503,170 0734%(143)503.027 505 530,532
362.559 0529%(103)362.456 19.819 382,275
38.820 0057%(11)38.809 122 40.931
WYP 757 0065%(13)744 2,447 191
WYU 32.574 0048%32.565 781 346
585 SNPD 264 940 0387%(75 264,865 14.482 279.347
586 121 602 0177%(35)121 567 647 128,215
192.694 0281%(55)192,639 10.533 203.172
088.050 1587%(309)087 741 59.476 147.218
SNPO 342.375 1958%(381)341.994 73.378 1.415.372
852.290 1243%(242)852.048 46.589 898,637
292.685 0427%(83)292.602 15.999 308.601
WYP 180.671 0264%(51)180,619 876 190.495
WYU 32,826 0048%32.817 794 611
587 0000%(0)103
SNPD 680 0051%(10 670 896 36,565
588 49.413 0072%(14)49,399 701 52.100
398,817 0582%(113)398.703 801 420,504
155,599 0.4604%(896)154,702 172 495 327 197
SNPD 678.107 2660%(2.465)675,642 474 373 150.015
571.746 5211%014)570,731 195,243 765.974
326.383 0476%(93)326,290 841 344 131
WYP 647 202 0944%(184)647,018 35,378 682.396
WYU 59.936 0087%(17 59,919 276 63.196
590 410.633 0599%(117)410,516 22.446 432,963
SNPD 571.397 0834%(162)571 234 234 602.469
405.074 0591%(115)404,959 22.143 427 102
WYP 240.033 0350%239.965 13.121 253.086
591 (2.533)0004%(2.532)(138)671)
SNPD 0000%
12.569 0018%12,565 687 13.252
592 175.431 0256%(50)175.381 590 184.971
284,818 0416%(81)284,737 15.569 300,306
272,628 1857%(361)272,267 69.566 341 833
SNPD 823.937 0.4120%(802)823,135 154.365 977 500
701 637 0.2483%(483)701.153 93,017 794 170
.,j
578.038 0843%(164)577.874 597 609,471
WYP 768.061 1121%(218)767,843 41.985 809,827
WYU 0000%
593 962.599 1404%(273)962,326 52,619 014 945
Annualized Proforma
12.
Proforma
279.793 1867%(363)279.429 69.958 349,387
551.471 3722%(725)550.747 139 472 690,218
SNPD (9.308.649)3580%644 (9.306.005)(508.640)(9.814.846)
14.621 106 1331%152)14.616.953 799.236 15.416.189
443,200 0647%(126)443.074 227 467 301
Wyp 326,503 1935%(377)326,127 72.511 398.638
WYU 321.191 0469%(91 321.099 17.557 338.657
594 512.738 0748%(146)512.593 28.028 540,621
435,004 0635%(124)434 880 23,779 458,659
872,511 5650%100)871.411 211 684 083.095
SNPD 126.337 0184%(36)126,301 906 133.207
381.209 0768%(2.096)379,113 403.480 782.594
028.095 1500%(292)027.803 56.199 084 002
wyp 725.004 1058%(206)724 798 39.631 764 .429
WYU 204 576 0298%(58 204.518 11.183 215,700
595 196 0035%(7)189 323 25,512
5.455 0008%(2)453 298 751
403.501 0589%(115)403,386 22.057 425.443
SNPD (17.235)0025%(17.230)(942)(18,172)
46;961 0069%(13)46,948 567 49.515
78,776 0115%(22)78.754 306 83.060
WYP 69,272 0101%(20 69.253 787 73.039
596 65.288 0095%(19)65.270 569 68.839
102,317 0149%(29)102.288 593 107.881
618.273 0902%(176)618.097 33.797 651 894
SNPD 629 0005%(1)628 198 826
888.562 1296%(252)888,310 48.572 936.881
138.790 0202%(39)138,750 587 146.337
WYP 209.381 0305%(59)209.322 11.445 220,767
WYU 70.579 0103%(20 70.559 858 74.417
597 18,045 0026%(5)18.040 986 027
164.469 0240%(47)164 422 990 173.413
670.027 0977%(190)669.836 36,626 706.462
SNPD 357.919 1981%(386)357 534 228 1.431 762
943.714 1377%(268)943.446 51.586 995.033
222.018 0324%(63)221.955 12.136 234 091
Wyp 274.468 0400%(78)274 390 15.003 289,394
WYU 26.621 0039%26.613 1.455 28.069
598 598 0013%(2)596 470 066
82.043 0120%(23)82.019 4.485 86.504
190,705 0278%(54)190,651 10.425 201 076
SNPO 358.686 0736%(2.090)356.596 402 249 758.845
178.830 1720%(335)178.495 64.439 242.933
45.900 0067%(13)45.887 509 48.396
Wyp 36,931 0054%(10)36.920 019 38.939
WYU 23.271 0034%23.265 272 537
901 36,836 0054%(10)36.826 014 38,839
006.020 7303%(1.422)004.598 273.645 278.243
117 641 0172%(33)117 607 431 124.038
1.481.459 0.2161%(421)481.039 80,981 562.020
(208,287)0304%(208.228)(11.386)(219,614)
471 092 0687%(134)470,958 25.751 496 709
Wyp 611.441 0892%(174)611 267 33.423 644 690
WYU 110.076 0161%(31 110.044 017 116.062
902 687 121 1002%(195)686.926 560 724.486
417.261 0609%(119)417 142 22,809 439,951
992.082 1447%(282)991 800 54.230 046,030
192.311 9034%(1.759)190,553 338.491 529.044
364.387 3662%(2.660)361 727 511 887 873.614
568 160 2288%(445)567 714 85,721 653.435
WYP 692,275 2469%(481)691,794 92.505 784,299
WYU 262.488 0383%(75 262.414 14.348 276,762
903 172,572 0252%(49)172,523 9.433 181 956
32.094.562 6823%(9.115)32.085.447 754.391 33,839.837
252.237 0368%(72)252.165 788 265,953
713,370 2500%(487)712.883 93.658 806,542
777 122 4052%(789)776,333 151 806 928.140
366.825 0535%(104)366,721 20.052 386,773
WYP 196.291 0286%(56)196.235 10,730 206.965
WYU 31.706 0046%31,697 733 33.430
905 171 452 0250%(49)171.403 372 180,775
0000%
907 217,056 1776%(346 216.710 66.528 283.238
908 0000%(0)
248.483 1821%(355)248.128 68,246 316,375
12.
( )
Annualized Proforma
236,814 0345%(67)236,746 12.945 249691
089.206 1589%(309)088.896 539 148.436
294.636 1889%(368)294 269 70,769 365.037
13,556 0020%(4)13,552 741 293
Wyp 554.538 0809%(157 554.381 30,313 584 694
909 357,782 0522%(102 357 681 19.558 377.238
910 12,663 0018%12.659 692 13.351
920 16.935 0025%(5)16.931 926 17,856
220 0000%(0)220 232
126,126 0184%(36)126 090 894 132,984
388,317 0567%(110)388,207 227 409.434
77.285.309 11.2751%(21,949)77.263,359 224.660 81.488,020
134.299 0196%(38)134 261 341 141 602
66.834 0098%(19)66,815 653 70.468
Wyp 466,546 0681%(133 466.413 25.503 491,916
416 NUTIL 647.747 2404%(468 647.279 90.071 737.350
425 NUTIL (18,105 0026%(18,100 (990 (19.090
426 NUTIL 854.413 1246%(243 854.171 46.705 900.876
Secondarv Labo (blank)4.405.456 6427%(1.251 404,205 240.816 645.021
Capital (blank)184.299,416 26,8873%(52.342 184,247.074 10.074 391 194 321.465
Utilit Labor 494 262,319 72.1076%(140,373 494 121 945 017,948 521 139,893 Ref 4.12.2
Non Utility! Sec Labor! Capital 191.188.927 27.8924%(54,299)191 134,628 10.450.994 201 585.622 Ref 4.12.
Total 685.451.246 100,0000%(194 672)685.256.574 37.468.941 722.725,515 Ref 4,12.
PacifiCorp
Idaho Results of Operations September 2005
Additional Power Delivery Programs
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Maintenance of Misc Trans Plant 573 689,387 6.434%301,717 13.
Maintenance of Misc. Dist. Plant 598 000,000 SNPD 4.467%268,003 13.
Maintenance of Misc. Dist. Plant 598 947 255 Situs 947,255 13.
Customer Accounting 903 900,000 992%35,926 13.
Maintenance of General Plant 935 956,013 944%56,821 13.
Total 13,492,655 609,722
Description of Adjustment:
This adjustment adds additional ongoing Power Delivery programs into the Idaho GRC for the 12 months ended 12/31/2006.
Idaho General Rate Case September 2005
Additional Power Delivery Programs
12 mos
ended
12/31/06
stem-Wide Pro rams
Transmission Vegetation (891,700)
Transmission Maintenance 581 087
Total Transmission 689,387 Ref 4.
IT Project Expense 500 000
Additional Power Delivery Support 000,000
Increased Eng. & AM to support Capital and O&M 800,000
21 st Century, EMS/SCADA, etc.700,000
Total Power Delivery System 000 000 Ref4.
Communication Maintenance 956,013 Ref4.
Metering Programs 603,000
New Customer Service Programs and Growth 297 000
Total Customer Accounting 900 000 Ref 4.
Total System-Wide Programs 12,545,400
Situs Pro rams
Distribution Vegetation 68,278
Distribution Maintenance 878,977
Total Situs Programs 947,255 Ref 4.
13.
PacifiCorp
Idaho Results of Operations September 2005
Generation Overhaul Normalization
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Steam Maintenance 514 12,304,553 6.434%791,680 14.
Steam Maintenance 514 500,000 SSGCH 047%234 14.
Other Generation Maintenance 554 636,251 434%169,618 14.
15,440,804 991 532
Description of Adjustment:
This adjustment normalizes actual Generation overhaul expenses in the 12 months ended September 2005 to the level
forecasted in the future. Actual Generation overhaul expenses were lower than FY2003, FY2004, or that forecast in FY2006,
FY2007, or FY2008. The future forecasts better represent a sustainable level.
..,J
Idaho General Rate Case September 2005
GENERATION OVERHAUL ADJUSTMENT
Page 4.14.1
(1)(2)(3)
12 mas ended 12 mas ended (2)-(1)
09/30/05 12/31/06 Adjustment
Thermal 126 198 430 750 304 553
Chona 500 000 500 000
Other Generation 590 000 226 251 636 251
716 198 157 002 440 804
Ref # 4.14.Ref # 4.14.2 Ref#4.
.....J
Idaho General Rate Case September 2005
Generation
O&M Overhaul Cost
Actual
10/1/04 - 9/30/05
m - dollars
Blundell
Carbon
CurrantCr
DaveJohnston
Gadsby
Hunter
Huntington
Jim Bridger
LakeSide
LittleMt
Naughton
WValley
Wyodak
Camas
Cholla
Coistrip
Craig
FooteCreek
Hayden
Hermiston
Less: Labor included above
Total
2,424
267
712
126
261
308
590
031 )
716
Bv Function
Steam
Cholla
Other
21,126
590
21,716
Ref# 4.14.
1/1/06 - 12/31/06
565
685
3,475
4,427
741
235
113
091
939
350
500
990
297
314
2,428
(44)
157
33,431
500
226
157
Ref#4.\4.
Page 4.14.
..J
PacifiCorp
Idaho Results of Operations September 2005
Incremental Generation 0 & M
ACCOUNT IYQg
TOTAL
COMPANY
PAGE
IDAHO
ALLOCATED
169,465
REF#
15.
FACTOR %FACTOR
Adjustment to Expense:
Other Generation Maintenance 554 633,880 6.434%
Description of Adjustment:
This adjustment adds incremental O&M costs for Current Creek Phase II that came on-line March 2006.
Idaho General Rate Case September 2005
NEW PLANTS INCREMENTAL COSTS
(1)(2)(3)
(2) - (1)
Actual
12 mos ended 12 mos ended
09/30/05 12/31/2006
2006
Adjustment
Currant Creek
Labor 810 508 129 499 318 991
Non-labor 250 304 565 192 314 889
060 812 694 692 633 880
Below Ref # 4.15
12 months ended 12/31/2006
Actual Actual Budget Budget
January February March 12 mos ended
2006 2006 2006 2007 12/31/2006*
Currant Creek
Labor 121 685 000 105 099 522 287 129,499
Non-labor 456 132 000 159 703 437 565 192
199 140 143 000 183 259 225 724 694 692
Above
*January - March 2006 plus 75% ofFY 2007
4.15.
PacifiCorp PAGE
Idaho Results of Operations September 2005
Generation 0 & M Normalization
TOTAL IDAHO
ACCOUNT IYQg COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Operation 501 718,394 683%114,846
Steam Maintenance 514 426,185 434%156,102
Hydro Maintenance 545 (60,009)SG-6.434%(3,861)
Hydro Maintenance 545 442,093 SG-434%157,125
526,663 424,212 16.
Description of Adjustment:
This adjustment normalizes the base period to the 12 months ended December 31,2006 for known and measurable increases
in operation & maintenance expense due to diesel fuel, addition of the Huntington Unit No.2 scrubber, scrubber reagent costs
and Hydro relicensing implementation.
Idaho General Rate Case - December 2006
GENERATION OPERATION & MAINTENANCE NORMALIZATION
KNOWN & MEASURABLE INCREASES
16.
m dollars
Actual Normalized
12 mos 12 mos
ending ending 2006
9/30/05 12/31/06 Adjustment
Diesel Fuel for start-up and equipment 663 381 718 Ref#4.\6.1
Huntington Unit 2 Scrubber 288 288
Scrubber Rea ent
Dave Johnston 141 155
Hunter 960 317 356
Huntington 788 938 150
JimBridger 3,468 792 324
Naughton 751 000 249
Wyodak 797 841
Total Thermal 906 11 ,332 2,426 Ref # 4.\6.
Hydro Relicensing Implementation - Ea~329 269 (60) Ref#4.\6.
Hydro Relicensing Implementation - We 811 253 2,442 Ref# 4.\6.
16,708 23,235 527
PacifiCorp PAGE
Idaho Results of Operations September 2005
MEHC Transaction Adjustments
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
West Valley Lease Expense 550 (5,004.000)SSGCT 738%(337 159)17.
Blundell Steam Expense 503 (360,000)683%(24,060)17.
Workforce Reductions 920 185 279)944%(248,753)17.
Workforce Reductions 920 (3,125.590)944%(185,770)17.
Management Fee 930 (195,865)944%(11 641)17.4
A&G Expense Reduction 930 (2,178,036)944%(129,452)17.
Total (15,048,770)(936,836)
Adjustment to Rate Base
Severance Regulatory Asset 182M 2,401,247 944%142,719 17.
Description of Adjustment:
This adjustment reflects into results various MEHC merger commitments and workforce reductions that have occurred as a result of
the MEHC transaction.
West Valley Lease: This adjustment reduces the annual West Valley Lease amount as stipulated in PAC-05-08, Item 127.
Blundell Steam: This adjustment reduces Blundell steam expense by $360,000 to reflect reductions in steam expense from April
2006 to December 2006.
Workforce Reductions: This adjustment reflects into results workforce reductions that have occured as a result of the MEHC
transaction.
Affiliate Management Fee: This adjustment sets the Affiliate Management Fee credit at $1.5 million, as stipulated in PAC-05-08,
Item 128.
A&G Expense Reduction: This adjustment reduces total company A&G expense to $222.8 million as stipulated in PAC-05-08,
Item 131.
17.
PacifiCorp
Idaho General Rate Case - September 2005
West Valley Lease Expense
Description
Monthly Cost Savings
Number of months
Amount
417,000
Annualized Cost Savings 004,000
.-/
17.
PacifiCorp
Idaho General Rate Case - September 2005
Blundell Steam
Description
Annual Blundell Steam Cost Savings
Monthly Cost Savings
Amount
480 000
000
April 2006 to Dee 2006 Cost Savings 360,000
\.
.
.
.
-
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,
PacifiCorp
Idaho General Rate Case - September 2005
Affiliate Management Fee
Group Expenses
Electric Ops Expenses
Affiliate Expenses
Stipulated Amount PAC-05-
Adjustment Amount
FY 2005 Totals
600 640
296 505
304,135
500,000
(195,865)
17.4
to 4.
Description
September 2005 Actuals
Aa.G Adjustments
IRS Audit Deferrals
Blue Sky Program Costs
Miscellaneous General Expense
International Assignees
Out of Period Expense
Memberships and Subscriptions
Wage & Benefit - Type 2
Wage & Benefit - Type 2
Wage & Benefit - Type 2
Wage & Benefit - Type 3
Wage & Benefit - Type 3
Wage & Benefit - Type 3
Additional Power Delivery Programs
MEHC Commitments
Sale of Skookumchuck Hydro Facility
Regulatory Asset Amt. Removal
Regulatory Asset Amt. Removal
Regulatory Asset Amt. Removal
Regulatory Asset Amt. Removal
Regulatory Asset Amt. Removal
Regulatory Asset Amt. Removal
Total AI!r.G Adjustments
Adjusted A&G Expense
MEHC Transaction Aa.G Cap Adj.
Total Normalized AI!r.G
Check
A&G Per All State NRO
A&G Plus FERC Allocated
Check
A&G Per All State NRO - After Cap
A&G Plus FERC Allocated
Check
317 438) 10 100%317,437.59)00%
(8,463) SO 94%(503.00)25%
(533 037) SO 94%(31 681.20)25%
(838,395) SO 94%(49,830.20)25%
(923,731) SO 94%(54,902.19)25%
242,858) SO 94%(73,869.57)25%
(0.06) CN 99%(0.00)00%
(341) 10 100%(340.54)00%
(21 949) SO 94%304.57)25%
12 CN 99%0.48 00%
65,544 10 100%65,544.00%
224 660 SO 94%251,093.25%
956,013 SO 94%56,820.25%
506,734) SO 94%(446,164.69)25%
565) SO 94%(93.02)25%
(5,730,211) UT 00%
(926,784) 10 100%(926,783.55)00%
(1,944 841) WYE 00%
(344 133) WYW 00%
(1,454,328) WA 00%
262 486 00%
20,811,064 (5,529,450.72)
225,022 720
(2,178,036)to 4.25%
222,844,684
225,037 256
225,037 256
222 864 589
222,864 589
Total Com Factor
245,833,784
0/0 Idaho Allocated
PAGE 4.17.
Ref. FERC FERC Allocated
(21)
314)
067)
277)
064)
(54)
10,415
357
(18 507)
(4)
(14,536)
(5,370)
(19,905)
IDAHO REVISED PROTOCOL Page 5.0 Total
Net Power Cost Adjustments (Tab 5)
TOTAL
5.4
James River
Royally Offset
Net Power Cost Little Mtn Steam Trail Mountain Mine BPA Regional
Total NOIT1l3lized Adjuslment Sales Closure Exchange Credit
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales 58,883,871 58,883 871
5 Other Operatin9 Revenues 584 423 584,423
Total Operatin9 Revenues 468 294 58,883,871 584,423
Operating Expenses:
9 Sleam Production 125,987 125,987
10 Nuclear Production
11 Hydro Production
12 Other Power Supply 88,133,168 52,954 401 35,178,766
13 Transmission 513 255 513,255
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
Total O&M Expenses 90,772,410 55,593 643 35,178,766
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal (10 459 018)099,298 195262 (11,753,578)
State 421 207)149,376 26,533 597 116)
25 Deferred Income Taxes
26 Investment Tax Credit Adj,
27 Misc Revenue & Expense
Total Operatin9 Expenses:892 185 56,642,317 221,795 828.073
Operating Rev For Return:(19423 890)041,553 362,629 (21 828 073)
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits (590,941)(590,941)
36 Elee Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Workin9 Capital
42 Weatherization Loans
43 Misc Rate Base
Total Electric Plant:(590,941)(590 941)
Deductions:
47 Accum prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 CustomerAdvForConst
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:
Total Rate Base:(590 941)(590,941)
60 Estimated ROE impact 165%964%171%017%10,303%000%000%000%
64 TAX CALCULATION:
66 Operating Revenue (31 304 115)290,228 564,423 (35,178,766)
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule M" Additions
71 Schedule M" Deductions
72 Income Before Tax (31,304 115)290,228 584,423 (35 178,766)
74 State Income Taxes 421 207)149,376 26,533 (1,597,116)
76 Taxable Income (29 882,908)140.851 557,891 (33,581 650)
78 Federal Income Taxes (10 459 018)099.298 195.262 (11,753,578)
PacifiCorp PAGE
Idaho Results of Operations September 2005
Net Power Cost Adjustment
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Sales for Resale
Existing Firm PPL 447 48,875,550 6.434%144 674
Existing Finn UPL 447 232,758 6.434%207 997
Post-merger Firm 447 875,249,747 434%56,313 947
Non-finn 447 (11,711 971)683%(782,747)
Trans. - Off system sales 447 6.434%
Total Revenue Adjustments 915,646,085 883,871
Adjustment to Expense:
Purchased Power
Existing Finn Demand PPL 555 (17,557.164)434%129,636)
Existing Finn Demand UPL 555 22,158,471 6.434%1,425,686
Existing Finn Energy 555 (16,266,565)683%087,144)
Post-merger Finn 555 764 532,588 6.434%49,190,357
Secondary Purchases (Non-Finn)555 (19,785,568)683%322,330)
James River Royalty offset 555 10,146,565 6.434%652,834
Seasonal Contracts 555 37,406,020 SSGC 7.477%796,722
Total Purchased Power Adjustment 780,634,347 50,526,489
Wheeling
Existing Finn PPL 565 797 145 6.434%308,650
Existing Finn UPL 565 28,525 6.434%835
Post-merger Finn 565 001 197 6.434%386,120
Non-finn 565 (2,743,401)683%(183,350)
Total Wheeling Expense Adj 083,465 513,255
Fuel Consumed 501 37,788,761 683%525 538
Other Steam 503 268,244 683%17,928
Natural Gas Expense 547 34,551,322 683%309,171
Peaker Fuel Expense 547 687,571 SSECT 036%118,741
Cholla/APS Fuel Expense 501 (6,659,523)SSECH 269%(417,480)
Total Fuel Exp 67,636,375 553 898
Net Power Cost (59,291,897)(3,290,228)
Description of Adjustment:
The net power cost adjustment normalizes steam and hydro power generation by adjusting sales for resale, purchased power, wheeling and
fuel in a manner consistent with the contractual terms of sales and purchase agreements. and normal hydro and weather conditions for the
twelve-month period ending December 31 , 2006.
\..."I
PaclliCorp
Idaho General Rate Case September 2005
Net Power Cost Study
Adjustment to Revenue:
Sales for Resale
Existing Firm PPL
Existing Firm UPL
Post-Merger Firm
Non-Firm
Trans. - Off System Sales
On-System Wholesale Sales
Total Revenue Adjustments:
Adjustment to Expense:
Purchased Power
Existing Firm Demand PPL
Existing Firm Demand UPL
Existing Firm Energy
James River Royally Offset 1
Post-merger Firm
Secondary Purchases
Seasonal Contracts
BPA Regional Adjustments
Total Purchased Power Adjustments:
Wheeling Expense:
Existing Firm PPL
Existing Firm UPL
Post-merger Firm
Non-Firm
Total Wheeling Expense Adjustments:
Fuel Expense:
Fuel Consumed - Coal'
Fuel Consumed - Gas
Steam from Other Sources
Natural Gas Consumed
Si~1e Cycle Combustion Turbines
Cholla I APS Exchange
Miscellaneous Fuel Costs
Total Fuel Expense Adjustments:
Net Power Costs Adjustment:
Reconciliation
Booked NPC
Adjustment to Match GRID
Type 3 Adjustment
Normalized NPC
Account
447,
447,122
447,447,447,447.61,447,
447.
447,
447,
555,
555,55, 555,
555,, 555,
555,555,61,555,
555,25, ,
555
555,555.12,555.133
565,
565,
565,46, 565,
565,
501.1 501.11.501.4
501.35
503,
547,
547
501
501
628870390
115,972,927
(59 291.696)
685,351 419
Factor
FERC
SITUS
Page 5.
(1)(2)(3)(4)(5)(6)
Booked Adjustment to Bookouts Actual Costs Nonmlized Type 3
Costs Match GRID (1)+(2)Costs (see REF#)Adjustment
B Tabs
)-(
REF#
405,379 16,405.379 67,260,929 46,675.550
22,767373 22,767,373 26,020,131 232,758
599 963,562 (666.005 516)599.963.562 475.213,330 675,249,747
711,971 11,711 971 (11,711 971)
784,910 (784,910)
566,337 566.337
660.219 552 351.247 686,005 516 652,868 305 568,514 390 915,646.085
223 154 223.154 57.665,990 (17.557,164)
33.144 617 33.144,617 55,303088 22,158 471
96,676 559 96,676.559 60,611.994 (16266,565)
10,146565 10,146,565
575 592,610 (666,005,516)575,592.610 340.125,196 764,532,588
265.568 (460,000)765,568 (19 765,568)
SSGC 37,406,020 406,020
(116911,568)116,911,568
682 192,920 118,431 588 (686,005 516)800,624508 581.258855 780,634 347
SSECT
SSECH
1 The revenue offset for the James River contract is included in adjustment 5,
2 Fuel Consumed - Coal indudes the approximately $25,1 m credn from Bridger Coal.
36,255,168
170 165
521.976
OO6,
954,107
36,255.168 41,052,311 797,145
170 165 196,710 26,525
521,976 523,175 001,197
OO6,263,743 401
954 107 87,037 572 083,465
394,075,016 432,768,661 36,693.665 1.4
904 904 (904,904)
213 136 461,360 266,244
54,761 272 312,594 34,551 322
10,600,732 12,268 303 667,571
53,3n,947 46,716 424 (6.659523)
517.933,007 585,569.382 67,636 375
744643.317 685 351 419 59.291 898
Ref# 5,
394,580,719
904.904
213 136
54,761 272
10,600,732
53,947
304,205
527 742 915
(505 703)
304205
8OO.90B)
628670,390 115972.927
Page 5.
PacifiCorp
Idaho General Rate Case September 2005
Net Power Cost Study
Seasonal Contracts
APS p167566
APS p172318
APS p205692
Morgan Stanley p196538
Morgan Stanley p206006
Morgan Stanley p206008
UBS p223199
UBS Summer Purchase
999,960
267 160
582 600
270 800
084 640
796,000
342 800
062 060
Total (To Page 5.37,406 020
-....,)
PacifiCorp
Generic Study
Period Ending
Dec"()6
SPECIAL SALES FOR RESALE
Pacific Pre Merger
Post Merger
Utah Pre Merger
NonFirm Sub Total
TOTAL SPECIAL SALES
PURCHASED POWER & NET INTERCHANGE
BPA Peak Purchase
Pacific Capacity
Mid Columbia
Mise/Pacific
F. Contracts/PPL
Study Results
MERGED PEAK/ENERGY SPLIT
($)
Merged
09/02
280,929
475,213,330
26,020,131
---
568,514 390
38,208 751
1,796,011
35,027,577
734 982
733,901
Pacific Sub Total
------------------------------ -----------
Gemstate
GSLM
OF Contracts/UPL
IPP Layoff
UP&L to PP&L
134 501 222
700 100
140,441 801
26,020 131
Utah Sub Total
- -- ----- -- - --- -- ---- - -- --- -- -- - ---- ------
APS p167566
APS p172318
APS p205692
APS Exchange
APS Supplemental Purchase
BPA So. Idaho Exchange
Clark S&I Agreement (Net)
Combine Hills
Deseret Purchase
Duke HLH
Duke p99206
Georgia-Pacific Camas
Hermiston Purchase
Hurricane Purchase
Idaho Power RTSA
Kennecott Generation Incentive
MagCorp Reserves
Morgan Stanley p196538
Morgan Stanley p206006
Morgan Stanley p206008
Morgan Stanley Exchange
NuCor
P4 Production
Rock River
TransAlta Purchase
Tn-State Purchase
UBS Summer Purchase
UBS p223199
Weyemaeuser Reserve
DSM Idaho Irrigation
Wolverine Creek
,.J
169,162,032
999 960
267 160
582,600
(67,620)
793 355
(96,509)
603,376)
301 564
29,473 227
554 560
057,600
10,146,565
179,904
33,504
727,745
9,422,191
354,680
270,800
084 640
796,000
(67,620)
722,000
10,683,998
886 609
133,560 627
190,070
062,060
342 800
291 600
842 667
376,823
Pre-Merger Pre-MergerDemand EnerQV
280,929
26,020 131
93,301 060
---- ---
38,208 751
600,000 196,011
10,508,273 24 519,304
981,859 3,753,123
367,107 35,893,618
Non-Firm
Page 5.
Post-MerQer
1,475,213 330
1,475,213,330
473,177
--------- ----.---- ------------- ---------------
665,990 65,362 056
700 100
549,83929,282 957
26,020,131
473 177
98,609,006
55,303 088
--------- --------- ------------- ---------------
609,006
999,960
267 160
582 600
(67 620)
793,355
(96 509)
603,376)
301 564
29,473,227
11,554,560
057 600
10,146,565
85,179 904
504
727 745
422 191
354,680
270,800
084 640
796,000
(67 620)
722,000
10,683 998
886,609
133 560,627
190,070
062,060
342,800
291 600
842 667
376,823
249 939
Page 5.1.4
paCifiCOrp Study Results
Generic Study MERGED PEAK/ENERGY SPLIT
-..."I
Period Ending
($)
Dec-O6 Merged Pre-Merger Pre-Merger
09/02 Demand Enerov Non-Firm Post-Mercer
Short Term Firm Purchases 902 425,417 902,425 417
--- -- ------ -- --- --- - -- --- - --- -
____n--n---_n__--- --_--n-__n_-__n_n __--n----_----
New Firm Sub Total 277 ,595,601 277 ,595,601
Non Firm Sub Total
TOTAL PURCHASED PW & NET INT.581 258,855 112,969,077 611 994 387 677 783
WHEELING & U. OF F. EXPENSE
Pacific Firm Wheeling and Use at Facilitie 052 311 052,311
Utah Firm Wheeling and Use of Facilities 198,710 198 710
Post Merger 45,523 175 45,523 175
Nonfirm Wheeling 263 377 263,377
--------
TOTAL WHEELING & U. OF F. EXPENSE 037 572 251 020 263,377 523,175
THERMAL FUEL BURN EXPENSE
Carbon 758,938 12,758,938
Cholla 46,718 424 46,718,424
Colstrip 963,700 963,700
Craig 15,337 608 337 608
Currant Creek 34,191 922 191 922
Dave Johnston 261 937 38,261 937
Gadsby 433,109 433,109
Gadsby CTs 075 381 075 381
..J Hayden 737,627 737 627
Hermiston 49,827 741 827 741
Hunter 936 866 936,866
Huntington 71,232 141 232 141
Jim Bridger 117 ,909 677 117 ,909 677
Lake Side 316,667 316,667
Little Mountain 543 155 543,155
Naughton 990,177 990 177
West Valley CT 212 922 212,922
Wyodak 17,640,009 640,009
---
TOTAL FUEL BURN EXPENSE 581 088 002 581,088 002
OTHER GENERATION EXPENSE
Blundell 481,380 4,481 380
TOTAL OTHER GEN. EXPENSE 481 380 4,481,380
--------------------- ---------- ------------------------------------------------- ---------- ----------------------------
NET POWER COST 685 351 419 60,919 037 611 994 585 832 759 (42,012 371)
--------------------- ---------- ------------------------------------------------- ---------- ----------------------------
PacmCorD
Generic Study
Period Ending Dee 2006
SPECIAL SALES FOR RESALE
Black Hills
BlandinQ
BPA Flathead Sale
BPA Wind
Cowlitz
Flathead
Hurricane Sale
LADWP (IPP Lavoff!
PSCO
SCE
Sierra Pac 2
SMUD
UAMPS s223863
UMPAII
Short Tenn Finn Sales
System BalancinQ Sales
TOTAL SPECIAL SALES
PURCHASED POWER & NET INTERCHANGE
APS p167566
APS pl72318
APS p205692
APS Supplemental Purchase
Clartl S&I AQreemenl (Net)
Combine Hills
Deseret Purchase
DouQlas PUD Senlement
Duke HLH
Duke p99206
Gemstate
Geomia-Pacific Camas
Grant CounlV
Henniston Purchase
Hurricane Purchase
Idaho Power RTSA
IPP Purchase
Kennecon Generation Incentive
MaQCorp ReservesMoman Stanlev pl96538
Moman Stanlev p206oo6
Moman Stanlev p206oo8
NuCor
P4 Production
PGE Cove
Rock River
Small Purchases east
TransAlta Purchase
Tli-State Purchase
UBS Summer Purchase
UBS p223199
Weve"'aeuser Reserve
Wolverine Creek
DSM Idaho IrriQation
QF California
OF Idaho
OF O"'llon
OF Utah
OF WashinQton
OF WvominQ
Biomass
Desert Power OF
R. Johnson
ExxonMobii OF
Kennecon OF
Simplot Phosphates
Sunnyside
Tesoro OF
US MaQnesium OF
Chelan - Rockv Reach
DouQlas - Wells
Grant Displacement
Grant Reasonable
Grant MeaninQlul PriorilV
Grant Surplus
Grant - Priest RapidsGrant- Wanapum
APS ExchanQe
Black Hilis CTs
BPA Peak Purchase
BPA So, Idaho ExchanQe
Moraan Stanlev ExchanQe
Short Tenn Finn Purchases
System BalancinQ Purchases
TOTAL PURCHASED PW & NET INT,
WHEELING & U. OF F, EXPENSE
Finn WheelinQ
Non-Finn WheelinQ
TOTAL WHEELING & U. OF F, EXPENSE
COAL FUEL BURN EXPENSE
Carbon
Cholla
Colstrip
Crail!
Dave Johnston
Havden
Page 5,
Idaho CY2006 Golden 3.15.2006
Net Power Cost Analvsis
01/06-12/06
1$1
156 128
520.324
14,506 128
422 521
298,112
293,890
020 131
59.322.995
44,160.000
31,534,227
12.964.801
665,760
588,245
912,438.723
440,622.405
568.514.390
999,960
267,160
582 600
793.355
(1.603,376)
301,564
29.473.227
826.956
11,554,560
057600700,100
10,146 565
614.982
85,179,904
504
727 745
26.020,131422,191
354.680
270800
084.640
796,000
722.000
10,683,998
120 000
886 609
403,211
133,560,627
11,190 070
062,060
342 800
291.600376823
842,667
975.523
872,505
12,855.644
057 078
948 279
614.905
24.411.415
15,150.373
227,273
42,579.347
13.270,725
315.767
37,159283
066.598
13.267 776
609.878
455 103
14.606,379
(14 049 108)
18.044.028
409,003
125.337
(67,620)
796.011
38,208,751
(96,5091
(67 6201
524.316 760
378.108.657
581.258 855
86.774 196
263 377
87,037 572
12,758.938
46.718.424
963,700
15.337.608
38,261 937737.627
PacifiC"",
Generic Study
Period Ending Dee 2006
Hunter
HuntinQton
Jim Brickler
NauQhton
Wvodak
TOTAL COAL FUEL BURN EXPENSE
GAS FUEL BURN EXPENSE
Currant Creek
Gadsby
Gadsbv CTs
Hermiston
Little Mountain
West Vallev CT
TOTAL GAS FUEL BURN EXPENSE
OTHER GENERATION EXPENSE
Blundell
TOTAL OTHER GEN, EXPENSE
NET POWER COST
Net Power CastINe! System Load
Idaho CY2006 Golden 3.15.2006
Net Power Cost Analysis
01106-12106
Page 5.
74,936,866
232,141
117,909,677
67,990,177
17,640,009
479,487 105
34,191 922
433,109
075,381
49,827,741
543 155
212,922
101.600.897
4.481,380
4.481,380
----------- ---------- -- ------------------------------------- --------------
685,351.419
- ---- ------- --------------- ------- ------- -- ------- ------ ------- ------- ---
12.
Pac/liCorp
Generic Study
Period Ending Dee 2005
NET SYSTEM LOAD
SPECIAL SALES FOR RESALE
Black Hills
Blanding
BPA Flathead Sale
BPA Wind
Cowlitz
Flathead
Hurricane Sale
LADWP (lPP Layoff)
PSCO
SCE
Sierra Pac 2
SMUD
UAMPS s223863
UMPAII
Short Tenn Finn Sales
System Balancing Sales
TOTAL SPECIAL SALES
TOTAL REOUIREMENTS
PURCHASED POWER & NET INTERCHANGE
APS p167566
APS p172318
APS p205692
APS Supplemenlal Purchase
BPA Henniston Losses
Clark S&I Agreement (Nel)
Combine Hills
Deseret Purchase
Douglas PUD Sentement
Duke HLH
Duke p99206
Gemslate
Geolllia.Pacific Camas
Grant County
Henniston Purchase
Hurricane Purchase
Idaho RTSA
IPP Purchase
Molllan Stanley p196538
Molllan Stanley p206006
Molllan Stanley p206008
PGE Cove
Rock River
Small Purchases east
TransAlta Purchase
Tri-State Purchase
UBS Summer Purchase
UBS p223199Wolverine Creek
OF Califomia
OF Idaho
OF Oregon
OF Utah
OF Washington
OF WvomingBiomass
Desert Power OF
R. Johnson
ExxonMobll OF
Kennecon OF
Simplot Phosphates
Sunnyside
Tesoro OF
US Magnesium OF
Canadian Entitlement
Chelan - Rockv Reach
Douglas-Wells
Grant Displacement
Grant Meaningful Priority
Grant Surplus
Granl- Priest Rapids
Grant. Wanapum
APGllColockum Capacity Exchange
APS exchange
BPA Exchange
BPA FC II Storage Agreement
BPA FC fV Storage Agreement
BPA Peak Purchase
BPA So. Idaho Exchange
Cowlitz Swift
EWEB FC I Storage Agreement
PSCO FC III Storage Agreement
Redding Exchange
SCL State Line Storage Agreemenl
Tri-State Exchange
Short Tenn Finn Purchases
System Balancing Purchases
TOTAL PURCHASED PW & NET INT,
Page 5,
Idaho CY2006 Golden 3.15.2006
Net Power Cost AnalYSis
01/06-12/06
IMWh)
53.902,938
364,730
13.140
353,808
33.455
104.832
10.496
539.064
144,986
736 000
459 900
350.400
17,520
223,410
720.409
629.412
25,701 562
--------- ------------------------ ------------------------------------ - ----
79,604500
------- ---- - ------------ ---- ---------------- ---- ------------------ --------
97,600
48,800
82,400
297,500
(70 853)
(233,337)
107,194
814 680
78.072
244,800
244,800
37.448
178.574
87.634
745,243
047
539.064
123,200
41,600
41,600
12,000
125,212
046
386.496
223,846
30,800
600
157,755
36.117
76,638
125,181
20.876
16,922
11.453
145.753
151 904
66.430
872,995
192,720
83,220
385,060
187 982
175,200
(64 6431
325.759
253 081
404,204
245,688
35,490
717,777
(269,0191
245
221
082
(5,750)
14.783
047
(8,991)
(264)
17,303
(900)
8.446.667
040,033
26.214.115