20070608McDougal Exhibits Part I.pdf

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: H;;Case No. PAC-07-
Exhibit No. 11
Witness: Steven R. McDougal;U!
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BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Steven R. McDougal
Idaho Results of Operations Report
December 2006
June 2007
Page 1.
ROCKY MOUNTAIN POWER
STATE OF IDAHO
Normalized Results of Operations
12 Months Ended December 2006 with Known and Measurables
(1) December 2006 Rolled-In Revenue Requirement
(2) Rate Mitigation Cap
(3) Capped Revised Protocol Revenue Requirement
(4) Normalized December 2006 General Business Revenues
(5) Capped Revised Protocol Price Change
194 215,986 Page 9.
101.67%
197,459,393
178,992,843 Page 1.
18,466,550
Revised Protocol
(6) Filed Revised Protocol Revenue Requirement
(7) Normalized December 2006 General Business Revenues
(8) Revised Protocol Price Change
(9) Capped Revised Protocol Price Change
(10) Reduction to Revised Protocol Revenue Requirement
201 020,661
178,992,843
22,027 818
18,466,550
(3,561,268)
Page 1.
Page 1.
Page 1.
From Above
Rocky Mountain Power
IDAHO
Normalized Results of Operations - REVISED PROTOCOL
12 Months Ended DECEMBER 2006
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
20 Total O&M Expenses
22 Depreciation
23 Amortization
24 Taxes Other Than Income
25 Income Taxes - Federal
26 Income Taxes - State
27 Income Taxes - Def Net
28 Investment Tax Credit Adj.
29 Misc Revenue & Expense
31 Total Operating Expenses:
33 Operating Rev For Return:
35 Rate Base:
36 Electric Plant In Service
37 Plant Held for Future Use
38 Misc Deferred Debits
39 Elec Plant Acq Adj
40 Nuclear Fuel
41 Prepayments
42 Fuel Stock
43 Material & Supplies
44 Working Capital
45 Weatherization loans
46 Misc Rate Base
48 Total Electric Plant:
50 Rate Base Deductions:
51 Accum Prov For Depree
52 Accum Prov For Amort
53 Accum Def Income Tax
54 Unamortized ITC
55 Customer Adv For Const
56 Customer Service Deposits
57 Misc Rate Base Deductions
59 Total Rate Base Deductions
61 Total Rate Base:
63 Return on Rate Base
65 Return on Equity
67 TAX CALCULATION:
68 Operating Revenue
69 Other Deductions
70 Interest (AFUDC)
71 Interest
72 Schedule OM" Additions
73 Schedule "M" Deductions
74 Income Before Tax
76 State Income Taxes
77 Taxable Income
79 Federal Income Taxes + Other
(1)
Total Adjusted
Results
(2)
Price Change
178,992,843 22.027.818
122 881 936
331 774
308,206,552
Page 1.
(3)
Results with
Price Change
201,020 661
804 263
324,572
152,299,347
009,675
10,136,621
586,151
661,078
32,388
11,576,462
243,398 169
581 802
344 839
930 519
600 890
282 836
508,352
(757,790)
(168481)
348 893
998 593
279 721 136 379,874
421333612848541713647944
926 123 257
916,010
047 975
774,200
740 834
486 667
168,378
828,433
587,735
618 539
930,519
949,783
281,429
288 101,009
960,673,488 960,673,488
(356 234 391)
(20 727 275)
(78 015 264)
125 317)
(259 285)
714,054)
(466 075 587)
494597902
(466 075 587)
494 597 902
759%519%
275%
119 705 995,430
202,258
750,362
561 698
106 111 21,995,430
282 836
6823275
998,593
20996837
10.750%
115 135
15,202 258
36,750 362
46,561 698
101,541
281 429
27820112
1 600890 7348893 8949783
Ref. Page 2.
Rocky Mountain Power
IDAHO
Normalized Results of Operations - REVISED PROTOCOL
12 Months Ended DECEMBER 2006
Page 1.
Net Rate Base 494 597,902 Ref. Page 1.
Retum on Rate Base Requested 519%Ref. Page 2.
Revenues Required to Earn Requested Return 42,133 361
Less Current Operating Revenues (28,485 417)
Increase to Current Revenues 647 944
Net to Gross Bump-up 161.40%
Price Change Required for Requested Return 22,027 818
Requested Price Change 22,027 818
Uncollectible Percent 147%Ref. Page 1.
Increased Uncollectible Expense 388
Requested Price Change 22,027 818
Franchise Tax 000%Ref. Page 1.
Revenue Tax 000%Ref. Page 1.
Resource Supplier Tax 000%Ref. Page 1.
Gross Receipts 000%Ref. Page 1.
Increase Taxes Other Than Income
Requested Price Change 027 818
Uncollectible Expense (32,388)
Taxes Other Than Income
Income Before Taxes 995 430
State Effective Tax Rate 54%Ref. Page 2.
State Income Taxes 998 593
Taxable Income 996 837
Federal Income Tax Rate 35.00%Ref. Page 2.
Federal Income Taxes 348 893
Operating Income 100.000%
Net Operating Income 61.958%Ref. Page 1.
Net to Gross Bump-161.40%
Rocky Mountain Power
IDAHO
Normalized Results of Operations - REVISED PROTOCOL
12 Months Ended DECEMBER 2006
Page 1.
Operating Revenue 100.000%
Operating Deductions
Uncollectible Accounts
Taxes Other - Franchise Tax
Taxes Other - Revenue Tax
Taxes Other - Resource Supplier Tax
Taxes Other - Gross Receipts
147%
000%
000%
000%
000%
(1 )
Sub-Total 99.853%
State Income Tax ~ 4.54%533%
Sub-Total 95.320%
Federal Income Tax ~ 35.00%33.362%
Net Operating Income 61.958%
(1) Computation equals:
Idaho situs uncollectible accounts (FERC904) divided by Idaho general business revenues
(page 2.12, column "Idaho , line 714) divided by (page 2., column "adj total", line 1)
Page 1.
ROCKY MOUNTAIN POWER
Slate of Idaho - Electric Utility
Actual, Adjusted & Normalized Results of Operations. Revised Protocol
Twelve Months Ended December 2006
(1)(2)(3)(4)(5)(6)Unadjusted Type 1 Total Adjusted Type 2 Total Annualized Type 3 Total NormalizedResultsAdjustmentsActual Results Adjustments Actual Results Adjustments Results
Operating Revenues:
2 General Business Revenues 139,548,239 30,696,809 170 245 048 557 170,336,605 656 238 178 992,843
3 Interdepartmental
4 Special Sales 46,827,925 46,827,925 827 925 054,011 122 881,9365 Other Operating Revenues 342,266 669,377 011,643 011,643 320,131 331,774Total Operating Revenues 191,718,430 31,366,186 223,084,616 91,557 223,176,173 35,030,379 308,206,552
Operating Expenses:
9 Steam Production 762,104 762 104 97,566 47,859,670 944,593 804 26310 Nuclear Production
11 Hydro Production 301,699 (14356)287,344 15,759 303,103 21,469 324 57212 Other Power Supply 40,701,934 644386 73,346 320 150,033 73,496,353 78,802,994 152,299 34713 Transmission 851,756 (31 840)619,916 499)617,417 392,258 009 675
14 Distribution 11,355,901 (739)11,355,162 (157 874)11,197,288 (1,060,667)10,136 62115 Customer Accounting 635,604 (55,625)579,979 (64 772)515,207 70,944 586 15116 Customer Service 137,380 (1,386,753)750,627 (51 559)699,068 (37,990)1,661,07817 Sales
18 Administrative & General 13,177,826 156,767)12,021,059 (566,472)11,454,587 121,875 11,576,462
Total O&M Expenses 131 724 203 29,998,306 161,722,509 (579,817)161,142,693 82,255,476 243,398 169
20 Depreciation 22,903,466 (37,038)22,866,428 762,632 23,629,060 952,742 24,581,80221 Amortization 204,165 36,876 241 041 33,535 274 575 70,263 344,839
22 Taxes Other Than Income 713,059 (232,726)480,333 (720)479,613 450,906 930,51923 Income Taxes - Federal 098,990 224,127 323,117 (1,105,894)217,223 (616,333)600,89024 Income Taxes. State 379,428 49,107 428,535 (97,302)331,233 (48,397)282,83625 Income Taxes - Def Net 677,074 192,542 869,615 387,495 257 110 251,242 508,35226 Investment Tax Credit Adj.(757 790)(757,790)(757 790)(757,790)27 Misc Revenue & Expense (1,023,805)028,032 428 428 (172,909)(168,481)
Total Operating Expenses:165,918,990 31,259,226 197,178,217 (600 072)196 578 145 83,142,991 279,721,136
Operating Rev For Return:25,799,440 106,959 25,906 399 691,629 26,598,028 887 388 28,485,417
Rate Base:
33 Electric Plant In Service 866 100,009 855,120 870,955,128 20,401,796 891 356,924 34,766,332 926,123,25734 Plant Held for Future Use 65,464 (65,464)
35 Mlsc Deferred Debits 170,413 515,239 685,652 685,652 230,358 916,01036 Elee Plant Acq Adj 047 975 047,975 047 975 04797537 Nuclear Fuel
38 Prepayments 774,200 774,200 774,200 774,20039 Fuel Stock 455,420 455,420 455420 285,414 740,83440 Material & Supplies 486,667 486,667 486667 486,66741 Working Capital 052,870 (3,705)049,165 (24,875)024,290 144088 168,37842 Weatherization Loans 828,433 828,433 828,433 828,43343 Mlsc Rate Base 587,735 587,735 587,735 587 735
Total Electric Plant:897,569,185 301,189 902,870,374 20,376,922 923,247,296 426,192 960,673 488
46 Rate Base Deductions:
47 Accum Prov For Depree (355,671,403)69,762 (355,601,641)(256,729)(355,858,370)(376,021)(356,234,391)
48 Accum Prav For Amort (20 688,957)(20,688,957)(16,767)(20 705,724)(21,551)(20,727,275)49 Accum Def Income Tax (78 270,789)99,153 (78 171 635)(299,836)(78,471 471)456 207 (78,015 264)
50 Unamortized rrc (58,250)067 067)125317)(2,125,317)125,317)51 Customer Adv For Const 239,773 (499,058)(259,285)(259,285)(259,285)52 Customer Service Deposits
53 Mlsc Rate Base Deductions (5,293,906)(1,069,257)(6,363,163)(6,363,163)(2,350,891)(8,714,054)
Total Rate Base Deductions (459 743,532)(3,466,467)(463,209,999)(573,332)(463 783,331)(2,292,256)(466,075 587)
Total Rate Base:437.825 653 1 834 723 439.660 375 19803590 459.463.965 35133936 494 597.902
59 Return on Rate Base 893'10 892'10 789';'759'
60 Return on Equity 540'10 -0.001'10 539%-0.205%334%-0.059%275%
62 TAX CALCULATION:
63 Operating Revenue 197,141 572,736 769,877 (124,073)645 804 473,901 32,119 705
64 Other Deductions
65 Interest (AFUDC)
66 Interest 13,345,747 167,918 513,665 608,695 122 360 079 898 15,202 25867 Schedule "M" Additions 34,858,519 (731 134)34,127,386 759,290 34,886,676 863 685 36,750,362
68 Schedule "M" Deductions 42,476,229 (1,407,971)41,068 258 169,746 43,238,004 323,694 46,561,69869 Income Before Tax 233,685 081,655 315,340 143,224)172,116 066,005)106 111
71 State Income Taxes 379,428 49,107 428,535 (97,302)331,233 (48,397)282,836
72 Taxable Income 8854 256 032.548 9 886 804 12045921\7 840 883 11.017.608\6823275
74 Federal Income Taxes + Other 098,990 224,127 323,117 105894)217 223 (616,333)600,890
(1) Type 1 adjustments Involve normalization 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.
IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1.
Depreciation &
Net Power Cost Amortization Mise Rate Base
Total Adjustments Revenue Adjustments O&M Adjustments Adjustments Adjustments Tax Adjustments Adjustments
(Tab 3)(Tab 4)(Tab 5)(Tab 6)(Tab 7)(Tab 8)
Operating Revenues:
2 General Business Revenues 39,444 604 444 604
3 Interdepartmental
4 Special Sales 76,054 011 054,011
5 Other Operating Revenues 989,507 669,377 320 131
Total Operating Revenues 116,488,122 40,113,981 76.374 141
Operatin9 Expenses:
9 Steam Production 042 160 422,328 619,831
10 Nuclear Production
11 Hydro Production 22,872 065 (19,193)
12 Other Power Supply 111,597,413 380 140 110 217,273
13 Transmission 357 919 (87 056)444 975
14 Distribution 219,279)219,279)
15 Customer Accounting (49,453)(49,453)
16 Customer Service & Info (1,476,302)476,302)
17 Sales
18 Administrative & General (1,601,364)(1,601 364)
Total O&M Expenses 111 673,966 (2,588921)114,282,080 (19.193)
20 Depreciation 678,336 723 085 (44 750)
21 Amortization 140,673 162 76,636 36.876
22 Taxes Other Than Income 217,460 219 151 (1.691)
23 Income Taxes: Federal (1,498,100)382 534 898 531 (12,863,157)(601 305)167 877)(1,146825)
State (96,592)818464 122 095 (1,747,889)(81 707)(51 720)(155,834)
25 Deferred Income Taxes 831,278 (301,861)(48,413)224 605 042 950906
26 Investment Tax Cred~ Adj.
27 Mise Revenue & Expense 855,123 855,123
Total Operating Expenses:113,802,145 15.754,260 589 546)99.895,638 116,709 (994 404)(380,512)
Operatin9 Rev For Retum:685,977 24,359,721 589 546 (23,521,497)116709)994 404 360 512
Rate Base:
33 Electric Plant In Service 60,023,248 60.023,248
34 Plant Held for Future Use (65,464)(65,464)
35 Mise Deferred Debits 745 597 (27 938)(61,099)834634
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock 285.414 285,414
40 Material & Supplies
41 Working Capital 115,508 115,508
42 Weatherization Loans
43 Mise Rate Base
Total Electric Plant:104 303 (27 938)(61 099)63,193,341
Deductions:
47 Accum Prov For Depree (562988)(861 543)298,555
48 Accum Prov For Amort (38 318)(38,318)
49 Accum Def Income Tax 255.525 892 163 (30,023)112 302 16,612 (735 529)
50 Unamortized ITC (2,067 067)067 067)
51 Customer Adv For Canst (499,058)(499 058)
52 Customer Service Deposits
53 Miscellaneous Deductions (3,420 148)(2,350,891)(1,069,257)
Total Deductions:332.054)(1,458 728)(30023)112 302 (899,861)(2,050,455)(2,005,289)
Total Rate Base:56.772.249 458 728)(57 961)203 (899,861)(2,050,455)188,051
60 Estimated ROE impact -0.265%11.115%722%10.660%-0.483%508%1.282%
64 TAX CALCULATION:
66 Operating Revenue 922,564 39,258858 561 759 (37 907939)(1,799 721)(219,151)28,758
67 Other Deductions
68 Interest (AFUDC)
69 Interest 856 511 856 511
70 Schedule M" Additions 891 842 968327 (59,687)(591 829)(52,456)627,487
72 Schedule OM" Deductions 085,469 172909 (187 255)(988908)088,723
73 Income Before Tax 127 574)40,054,275 689,328 (38,499 768)799,721)(1,139210)(3.432,478)
76 Stale Income Taxes (96 592)818,484 122 095 747 889)(81 707)(51 720)(155.834)
77 Taxable Income (2,030,982)38.235.811 567 232 (36 751.878)(1,718,014)087,489)(3,276 843)
79 Federal Income Taxes 498 100)13,382,534 898,531 (12,863,157)(601,305)167 877)146 825)
Rocky Mountain Power
RESULTS OF OPERATIONS
Page 2.
USER SPECIFIC INFORMATION
STATE:
PERIOD:
IDAHO
DECEMBER 2006
FILE:
PREPARED BY:
DATE:
TIME:
JAM-Idaho GRC-Dec2006
Revenue Requirement Department
5/22/2007
11:34:04 AM
TYPE OF RATE BASE:
ALLOCATION METHOD:
Beginning/Ending
REVISED PROTOCOL
FERC JURISDICTION:Separate Jurisdiction
8 OR 12 CP:12 Coincidental Peaks
DEMAND %
ENERGY %
75% Demand
25% Energy
TAX INFORMATION
TAX RATE ASSUMPTIONS:
FEDERAL RATE
STATE EFFECTIVE RATE
TAX GROSS UP FACTOR
FEDERAUSTATE COMBINED RATE
TAX RATE
35.00%
54%
614
37.95%
CAPITAL STRUCTURE INFORMATION
DEBT
PREFERRED
COMMON
CAPITAL EMBEDDED WEIGHTED
STRUCTURE COST COST
49.10%26%074%
50%5.41%027%
50.40%10.75%5.418%
100.00%519%
OTHER INFORMATION
REVISED PROTOCOL Page 2.
innin /Endin
RESULTS OF OPERATIONS SUMMARY
UNADJUSTED RESULTS IDAHO
Descri tion of Account Summa Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJ TOTAL
Operating Revenues
General Business Revenues 847 007,473 707,459,234 139,548 239 444 604 178,992 843
Interdepartmental (7)(7)
Special Sales 750,904 692 704 076,767 46,827 925 76,054,011 122 881 936
Other Operating Revenues 2.4 147 397,762 142,055,496 342 266 989,507 331 774
Total Operating Revenues 745 309,919 553,591,489 191 718,430 116,488,122 308,206,552
Operating Expenses:
Steam Production 740,727 406 692,965,303 762,104 042 160 51,804,263
Nuclear Production
Hydro Production 36,497,550 195 851 301 699 872 324 572
Other Power Supply 925 911 510 885,209,575 40,701,934 111,597,413 152,299,347
Transmission 136,930,481 128,278,726 651 756 357,919 009,675
Distribution 218,820,422 207,464,521 11,355,901 (1,219,279)10,136,621
Customer Accounting 107 864 332 103,228,728 635,604 (49,453)586,151
Customer Service & Infor 52,739,370 49,601 990 137 380 (1,476,302)661 078
Sales
Administrative & General 238,975,926 225,798,101 13,177 826 601,364)576,462
Total 0 & M Expenses 2,458 466,997 326,742,794 131 724,203 111,673 966 243,398,169
Depreciation 391 176,792 368,273,326 903,466 678,336 24,581,802
Amortization 62,931,521 727 356 204 165 140,673 344 839
Taxes Other Than Income 101 034,471 96,321,412 713,059 217,460 930,519
Income Taxes - Federal 140,673 047 137 574 057 098 990 (1,498,100)600,890
Income Taxes - State 212 573 16,833,145 379,428 (96 592)282,836
Income Taxes - Def Net 178,051 25,500,977 677 074 831 278 508 352
Investment Tax Credit Adj.854 860)(5,097 070)(757 790)(757,790)
Misc Revenue & Expense (15 439,233)(14,415,629)023 605)855 123 (168,481)
Total Operating Expenses 177 379,359 011 460,368 165,918,990 113,802 145 279,721 136
Operating Revenue for Return 567 930,560 542,131 120 25,799,440 685,977 28,485,417
Rate Base:
Electric Plant in Service 745,911 135 13,879,811,127 866,100 009 60,023 248 926 123,257
Plant Held for Future Use 283,901 218,437 65,464 (65 464)
Misc Deferred Debits 112,065 538 108,895,125 170,413 745,597 916,010
Elec Plant Acq Adj 80,044 642 996,668 047 975 047 975
Nuclear Fuel
Prepayments 29,605,268 27,831,067 774 200 774 200
Fuel Stock 885,637 63,430,217 4,455,420 285,414 740,834
Material & Supplies 123,572 819 116,086,152 486,667 486,667
Working Capital 66,893 028 840,158 052 870 115,508 168,378
Weatherization Loans 18,187 445 12,359,012 828,433 828,433
Miscellaneous Rate Base 676,454 088 719 587 735 587 735
Total Electric Plant 15,255,125,867 14,357,556,682 897 569,185 104 303 960,673,488
Rate Base Deductions:
Accum Prov For Depr 801 309,811)(5,445,638,408)(355,671,403)(562,988)(356 234 391)
Accum Prov For Amort (372,108 846)(351,419 889)(20,688 957)(38,318)(20,727 275)
Accum Def Income Taxes 194,262 511)115,991 722)(78,270,789)255 525 (78,015,264)
Unamortized ITC (12,979,804)(12 921 554)(58,250)067 067)125,317)
Customer Adv for Canst (8,446,845)(8,686,619)239 773 (499 058)(259,285)
Customer Service Deposits
Misc. Rate Base Deductions (92,950,646)(87,656,740)(5,293,906)420,148)(8,714 054)
Total Rate Base Deductions (7,482,058,464)(7,022 314 932)(459,743,532)(6,332,054)(466,075,587)
Total Rate Base 773,067 402 335,241 750 437 825,653 56,772,249 494 597,902
Return on Rate Base 306%893%759%
Return on Equity 345%540%275%
Net Power Costs 773,021,586 152,344 755,258
100 Basis Points in Equity:
Revenue Requirement Impact 63,136,599 556 231 017 362
Rate Base Decrease (501,591 643)(34,496,942)(39 799 630)
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
Sales to Ultimate Customers
440 Residential Sales
065,628 795 032 652 803 32,975,992 18,074,470 050,462
065,628,795 032,652,803 32,975,992 074 470 050,462
442 Commercial & Industrial Sales
746,291,229 639,970 519 106,320,710 21,370,359 127 691,069
746,291 229 639 970,519 106 320,710 370,359 127 691 069
444 Public Street & Highway Lighting
18,427 832 18,176,295 251,537 (225)251,312
18,427 832 18,176,295 251 537 (225)251 312
445 Other Sales to Public Authority
16,659,617 16,659,617
16,659,617 16,659,617
448 Interdepartmental
DPW (7)(7)
(7)(7)
Total Sales to Ultimate Customers 847,007,465 707,459,226 139,548,239 39,444,604 178,992,843
100
101
102
103 447 Sales for Resale
104 WSF 738,888 738,888
105 WSF 757,499,306 709,727,999 771 307 75,110,628 122,881 936
106 WSF (14,333 503)(13 390,120)(943,383)943,383
107 WSF
108
109 750,904 692 704 076,767 827,925 054,011 122,881,936
110 449 Provision for Rate Refund
111 WSF
112 WSF
113
114
115
116
117 Total Sales from Electricity 597 912,157 411 535,993 186,376,164 115,498,615 301,874,779
118 450 Forfeited Discounts & Interest
119 GUST 910,738 673,838 236,900 236,900
120 GUST
121 910,738 673,838 236,900 236,900
122
123 451 Misc Electric Revenue
124 GUST 263,802 148 114 115,688 115,688
125
126 25,024 555 1,470 470
127 288,827 171 669 117 158 117 158
128
129 453 Water Sales
130 15,228 267 960 960
131 15,228 14,267 960 960
132
133 454 Rent of Electric Property
134 DPW 14,268,511 13,913 665 354,846 354,846
135 906,539 597,111 309,428 309,428
136 217 826 205,032 12,794 12,794
137 19,392,877 715,808 677,069 677 069
138
139
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
140
141 456 Other Electric Revenue
142 DMSC 47,969,612 47,969,388 224 224
143 GUST
144 OTHSE 951,743 165,120 786,623 786 623
145 OTHSO 241 227
146 OTHSGR 55,868,497 345,179 523,318 989,507 512,826
147
148
149 115,790,092 111,479,913 310,179 989,507 299,687
150
151 Total Other Electric Revenues 147,397,762 142,055,495 342,266 989,507 331,774
152
153 Total Electric Operating Revenues 745,309,919 553,591,489 191,718,430 116,488,122 308,206,552
154
155 Summary of Revenues by Factor
156 929,159,018 788,903,121 140,255,897 39,444 604 179,700,501
157
158 (2,381 760)(2,225,001)(156,759)943,383 786,623
159 243,091 228,813 278 278
160 818,289,570 766,684,556 605 014 76,100,135 127,705 150
161 DGP
162
163 Total Electric Operating Revenues 745,309,919 553,591,489 191,718,430 116,488,122 308,206,552
164 Miscellaneous Revenues
165 41160 Gain on Sale of Utility Plant - CR
166 DPW
167
168
169
170
171
172
173 41170 Loss on Sale of Utility Plant
174 DPW
t75
176
177
178 4118 Gain from Emission Allowances
179
180 (15,619,250)(14 591,244)028,006)855,123 (172 883)
181 (15,619 250)(14 591 244)(1,028,006)855,123 (172 883)
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 809 72,841 (32)(32)
193 253 237
194
195 PTD 583 64,856 727 727
196 PTD 182 879 172,137 10,741 10,741
197 (143,507)(134,457)(9,050)050)
198 180,017 175,615 4,401 4,401
199
200 Total Miscellaneous Revenues (15,439,233)(14,415,629)(1,023,605)855,123 (168,481)
201 Miscellaneous Expenses
202 4311 Interest on Customer Deposits
203 GUST
204
205 Total Miscellaneous Expenses
206
207 Net Misc Revenue and Expense (15,439,233)(14,415,629)023,605)855,123 (168,481)
208
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
210 159,284 19,824 885 334 399 257,448 591,847
211 SSGCH 526 906 437,835 89,072 (146)88,926
212 22,686,191 262,719 423,471 257 302 680,774
213
214 501 Fuel Related
215 439 612,173 410,678,392 28,933 781 254,684 188,466
216
217
218 SSECT
219 SSECH 45,467,404 691 593 775,811 308,851 084,662
220 485,079,578 453,369,986 709 592 563 536 35,273,128
221
222 502 Steam Expenses
223 29,831 632 950,315 881 317 881 317
224 SSGCH 2,488,756 343,575 145,181 145 181
225 320,388 30,293,890 026,498 026,498
226
227 503 Steam From Other Sources
228 110,724 905,987 204 737 427 262,164
229 110 724 905,987 204,737 57,427 262 164
230
231 505 Electric Expenses
232 862,058 681,564 180,494 180,494
233 SSGCH 353,346 274 399 78,947 78,947
234 215,405 955,963 259,442 259,442
235
236 506 Misc. Steam Expense
237 28,907 136 27,084,123 823,014 823,014
238
239 SSGCH 783,535 679,493 104,042 104,042
240 30,690,672 28,763,616 927 056 927,056
241
242 507 Rents
243 050,584 984 329 66,255 66,255
244 SSGCH 122,887 115,719 169 169
245 173,471 100 048 73,423 73,423
246
247 510 Maint Supervision & Engineering
248 171,457 845 321 326,135 326,135
249 SSGCH 2,432 903 290,980 141 923 141 923
250 604 360 136,301 468,058 468,058
251
252
253
254 511 Maintenance of Structures
255 18,800,652 614,998 185,654 185,654
256 SSGCH 675,302 635,908 394 39,394
257 19,475,953 250,906 225,047 225,047
258
259 512 Maintenance of 80iler Plant
260 213,304 713,241 500,063 500,063
261 SSGCH 033,533 856,573 176,961 176 961
262 246,837 569,814 677,023 677,023
263
264 513 Maintenance of Electric Plant
265 859,935 850,704 009,231 009,231
266 SSGCH 646,757 609,028 37,728 728
267 32,506,692 30,459,733 046,959 046,959
268
269 514 Maintenance of Misc. Steam Plant
270 115,402 540,543 574 858 163,894 738,752
271 SSGCH 501 736 355,797 145,938 145,938
272 617,137 10,896,341 720,797 163,894 884,691
273
274 Total Steam Power Generation 740 727,406 692,965,303 47,762,104 042,160 51,804 263
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
326 867 553 560,583 306,970 20,290 327 259
327 581,405 2,418,610 162,795 20,820 183 615
328
329 448 958 979.193 469,765 41,110 510,875
330
331 536 Water For Power
332
333 157 569 147 632 937 937
334 83,976 78,680 296 296
335
336 241 545 226 312 15,233 15,233
337
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
338 537 Hydraulic Expenses
339
340 978,341 727 449 250 892 (965)249,927
341 651 063 610 004 41,059 059
342
343 629,403 337,452 291 951 (965)290,986
344
345 538 Electric Expenses
346
347 170 970 200 200
348 616 578
349
350 787 548 239 239
351
352 539 Misc. Hydro Expenses
353
354 660 214 861,804 798,410 (10 192)788 218
355 5,419,792 077,995 341 796 (2,715)339 081
356
357
358 18,080,006 16,939,800 140,206 (12,907)127 299
359
360 540 Rents (Hydro Generation)
361
362 79,758 74,729 030 (23)007
363 874 13,936 938 938
364
365 633 665 968 (23)945
366
367 541 Maint Supervision & Engineering
368
369
370
371
372
373
374 542 Maintenance of Structures
375
376 885,458 829,617 55,841 (48)55,793
377 186,791 175,011 780 11,780
378
379 072 249 004 628 67,621 (48)573
380
381
382
383
384 543 Maintenance of Dams & Waterways
385
386 080,640 012,490 68,150 (633)517
387 354,622 332,258 364 (2,122)20,242
388
389 1,435,262 344 748 90,514 755)759
390
391 544 Maintenance of Electric Plant
392
393 410,100 384,237 25,863 (537)25,325
394 538 167 504,228 33,939 33,939
395
396 948,267 888,465 802 (537)265
397
398 545 Maintenance of Misc. Hydro Plant
399
400 972,072 847,704 124 368 003)123,365
401 571 368 535,335 033 36,033
402
403 543,441 383,040 160,401 003 159,398
404
405 Total Hydraulic Power Generation 36,497,550 34,195,851 301,699 22,872 324 572
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
408 170 218 096,419 799 (763)73,036
409 SSGCT
410 170 218 096,419 73,799 (763)73,036
411
412 547 Fuel
413 102,611 570 95,858,025 753,545 818,933 572,478
414 SSECT 082,022 24,828 638 253,384 629,407 882 791
415 129,693 593 120,686,663 006,930 448,339 18,455,269
416
417 548 Generation Expense
418 301,472 777 944 523,528 259 530,787
419 SSGCT 900 581 601 051 299 530 307 306,837
420 202 052 378,995 823,058 566 837 624
421
422 549 Miscellaneous Other
423 930,812 745,982 184 830 489 913 674 744
424 SSGCT
425 930,812 745,982 184 830 489,913 674 744
426
427
428
429
430 550 Rents
431 566 261 530,550 35,711 711
432 SSGCT 13,076,156 072,024 004,132 (86,459)917 673
433 13,642,417 602 574 039 843 (86,459)953,384
434
435 551 Maint Supervision & Engineering
436
437
438
439 552 Maintenance of Structures
440 100,339 011 328 328
441 SSGCT 138,686 128,036 10,650 650
442 239,024 222,047 978 16,978
443
444 553 Maint of Generation & Electric Plant
445 639,986 536 561 103,425 103,425
446 SSGCT 922 328 851 502 70,827 827
447 562 314 388,063 174 251 174 251
448
449 554 Maintenance of Misc. Other
450 258,198 241 915 283 16,283
451 SSGCT 177 890 164 229 13,660 13,660
452 436 088 406,144 29,943 29,943
453
454 Total Other Power Generation 162,876,518 151 526.886 11,349,632 865,597 215,229
455
456
457 555 Purchased Power
458 DMSC (111 678,304)(79,926,206)(31 752,098)752 098
459 691 191 252 647 601 628 589 624 795 816 114 385,440
460 127 941 208 119 520 552 8,420 656 943 356)3,477 300
461 Seasonal Co P SSGC 250,835 250 835
462
463
464 707,454,156 687 195,974 258,182 100,855,393 121 113,575
465
466 556 System Control & Load Dispatch
467 484,435 327 755 156 680 314 158,993
468
469 2,484,435 327 755 156,680 314 158,993
470
471
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
172
557 Other Expenses
..74 (183 792)(150 819)(32 973)996,370 963 397
475 53,280,193 920 105 360 088 (122,520)237,568
476 SGCT
477
478 SSGCT 259 259
479 TROJP
480
481 096,401 49,769,286 327 115 874 109 201 224
482
483 Embedded Cost Differentials
484 Company Owned Hyc P DGP 10.(88,268 590)(88,268,590)
485 Company Owned Hyc P 10.88,268 590 701 977 566,614 566 614
486 Mid-C Contract 10.(48 681 503)(47,797,474)(884 030)(884,030)
487 Mid-C Contract 10.48,681 503 45,611,429 070,074 070,074
488 Existing OF Contract~ P 10.43,554,810 42,950,380 604,429 604,429
489 Existing OF Contract~ P 10.(43 554 810)(40,808,048)(2,746,762)(2,746,762)
490
491 (5,610,325)610,325 610,325
492
493 Total Other Power Supply 763,034,992 733,682,689 29,352,302 101,731,816 131,084,118
494
495 Total Production Expense 703,136,466 612,370,729 90,765,737 115,662,445 206,428,182
496
497
498 Summary of Production Expense by Factor
499 (68,307 287)(37 126 645)(31 180,642)748,468 567 826
500 127 787 442 056 664 102 123 340 616,234 142 739 574
501 673,275,676 628,962 956 312 720 187 689 50,500,409
502 SNPPH
503 TROJP
504 SGCT
505 DGP (88 268,590)(88,268,590)
1)6 DEU
DEP
:508 SNPPS
5O9 SNPPO
510 DGU
511 (48,681,503)(47 797 474)(884 030)(884 030)
512 SSGCT 18,215 640 16,816,842 398,798 (78,893)319,905
513 SSECT 082,022 828 638 253 384 629,407 882 791
514 SSGC 250,835 250,835
515 SSGCH 16,565,662 599 307 966,356 (146)966 210
516 SSECH 45,467,404 42,691 593 775,811 308,851 084,662
517 Total Production Expense by Factor 703,136,466 612 370,729 90,765,737 115 662,445 206,428,182
518 560 Operation Supervision & Engineering
519 758 554 269,265 489,289 16,698 505 987
520
521 758 554 269 265 489,289 16,698 505,987
522
523 561 Load Dispatching
524 562,245 148 400 413 845 413,845
525
526 562 245 148,400 413 845 413 845
527 562 Station Expense
528 320 015 299,834 20,182 182
529
530 320 015 299,834 182 182
531
532 563 Overhead Line Expense
533 320 086 173,771 146,315 146 315
534
535 320 086 173,771 146,315 146 315
536
537 564 Underground Line Expense
538
539
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
542 565 Transmission of Electricity by Others
543 88,186,215 624 796 561 419 825,289 386 708
544 924 418 534,493 389,925 (380,314)611
545
546
547 110,633 159 289 951 344 444 975 396 319
548
549 566 Misc. Transmission Expense
550 938 870 879,661 . 59,209 59,209
551
552 938,870 879,661 59,209 59,209
553
554 567 Rents - Transmission
555 343,348 258 631 718 (31 840)52,878
556
557 343,348 258,631 718 (31 840)52,878
558
559 568 Maint Supervision & Engineering
560 19,767 18,520 247 247
561
562 767 18,520 247 247
563
564 569 Maintenance of Structures
565 958 521 835,008 123,513 306)117 207
566
567 958,521 835,008 123,513 (6,306)117 207
568
569 570 Maintenance of Station Equipment
570 10,062,229 9,427 660 634 569 634 569
571
572 10,062 229 9,427 660 634 569 634 569
573
574 571 Maintenance of Overhead Lines
575 10,812 758 10,130,857 681 901 (65,608)616,294
576
577 10,812 758 10,130,857 681,901 (65,608)616,294
578
579 572 Maintenance of Underground Lines
580
581
582
583
584 573 Maint of Misc. Transmission Plant
585 723,453 677 829 45,624 45,624
586
587 723,453 677 ,829 45,624 45,624
588
589 Total Transmission Expense 136 930,481 128 278,726 651,756 357 919 009,675
590
591 Summary of Transmission Expense by Factor
592 924,418 534 493 389 925 (380,314)611
593 131 006 064 122 744,233 261 831 738,233 000 064
594 SNPT
595 Total Transmission Expense by Factor 136 930,481 128 278,726 651 756 357 919 009,675
596 580 Operation Supervision & Engineering
597 DPW 722,506 736,966 (14,460)391 (14 069)
598 DPW SNPD 650,460 23,537 166 113,294 (210,424)902 870
599 372 966 274,132 098,834 (210,032)888 801
600
601 581 Load Dispatching
602 DPW
603 DPW SNPD 12,310,097 754,134 555,963 17,328 573,292
604 310,097 754,134 555,963 328 573,292
605
606 582 Station Expense
607 DPW 989,947 696,002 293,945 809 299,754
608 DPW SNPD 165,859 158,368 7,491 128 619
609 155,806 854,370 301,436 937 307 373
610
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 16,597 211 15,657,946 939,265 18,939 958,203
613 DPW SNPD 932 158 890,059 099 689 42,788
614 529,369 16,548,005 981 364 19,628 000,991
615
616 584 Underground Line Expense
617 DPW 527,073 511 717 15,356 360 15,717
618 DPW SNPD
619 527,073 511 717 15,356 360 15,717
620
621 585 Street Lighting & Signal Systems
622 DPW 851 851
623 DPW SNPD 148 456 141 751 705 470 175
624 149,307 142 602 6,705 470 175
625
626 586 Meter Expenses
627 DPW 678,544 3,493,366 185,179 264 189,442
628 DPW SNPD 448 356 382,943 65,412 533 66,945
629 126,900 876,309 250,591 797 256,388
630
631 587 Customer Installation Expenses
632 DPW
633 DPW SNPD
634
635
636 588 Misc. Distribution Expenses
637 DPW 516,422 174 384 342,038 068 349,106
638 DPW SNPD 341,398 10,829,184 512,214 19,819 532,033
639 857 820 003 568 854,252 26,887 881 139
640
641 589 Rents
642 DPW 632,664 600,467 198 32,198
643 DPW SNPD 692,187 660,925 261 261
644 324 851 261 392 63,459 63,459
645
346 590 Maint Supervision & Engineering
647 DPW 226,901 226,901
648 DPW SNPD 283,243 180,125 103,119 211 106,329
649 510,144 2,407 026 103,119 211 106,329
650
651 591 Maintenance of Structures
652 DPW 973,736 866 936 106 800 106,800
653 DPW SNPD 339 217 323 897 15,320 320
654 312,953 190 832 122 120 122,120
655
656 592 Maintenance of Station Equipment
657 DPW 10,058,873 424 629 634 245 090 645,335
658 DPW SNPD 291 132 187 657 103,475 189 107,664
659 12,350,005 612 286 737 720 15,280 752,999
660 593 Maintenance of Overhead Lines
661 DPW 915,799 951 ,469 964 330 179,358)784,972
662 DPW SNPD 665,667 545,277 120,390 58,538 178,928
663 85,581 466 80,496,746 084 720 120,821)963,899
664
665 594 Maintenance of Underground Lines
666 DPW 22,136 180 21,476,576 659,604 (1,136)658,468
667 DPW SNPD 139,753 133,442 312 122 434
668 275,933 610,017 665,916 (1,014)664,902
669
670 595 Maintenance of Line Transformers
671 DPW (10,548)(27 172)16,624 298 922
672 DPW SNPD 182 45,051 131 264 395
673 634 17,879 18,755 562 19,317
674
675 596 Maint of Street Lighting & Signal Sys.
676 DPW 111 030 948 985 162,044 610 165,654
677 DPW SNPD 814 596 217 223
678 115,843 953,582 162,262 615 165,877
679
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 Meters
681 DPW 185,839 942 984 242,855 750 248,605
682 DPW SNPD 914 197 827 745 86,451 602 053
683 100,036 770,730 329,306 352 337,658
684
685 598 Maint of Misc. Distribution Plant
686 DPW 197,670 192,994 677 728
687 DPW SNPD (14,453)(13 800)(653)109 4.456
688 183 218 179,194 024 160 184
689
690 Total Distribution Expense 218,820,422 207 464,521 11,355,901 219,279)10,136,621
691
692
693 Summary of Distribution Expense by Factor
694 157 460 701 148,876,001 584,699 122,863)461 836
695 SNPD 359,721 588,520 771 202 (96.416)674 785
696
697 Total Distribution Expense by Factor 218,820.422 207,464,521 11,355,901 219,279)10,136,621
698
699 901 Supervision
700 GUST 762.498 384,658 377 840 824 385,664
701 GUST 957 030 716,688 240,341 504 246,845
702 10,719 527 10,101,346 618,181 328 632,509
703
704 902 Meter Reading Expense
705 GUST 360,168 076,592 283 576 252 317 828
706 CUST 468,178 449,289 18,889 (101 161)(82,272)
707 828,346 525 881 302.465 (66,910)235,555
708
709 903 Customer Receipts & Collections
710 GUST 080,040 835,385 244 654 543 251 197
711 GUST 46,869,152 978 176 890,976 920 942,895
712 949,192 50,813,562 135,630 58.462 194,092
713
714 904 Uncollectible Accounts
715 GUST 9.499,899 236,719 263,180 263,180
716
717 GUST 593,398 327.382 266 016 (55 562)210.454
718 16,093 297 15,564,101 529,196 (55,562)473,634
719
720 905 Misc. Customer Accounts Expense
721 GUST 445 31,445
722 GUST 242,525 192 394 131 229 50,359
723 273,970 223,839 50,131 229 359
724
725 Total Customer Accounts Expense 107,864,332 103,228,728 635,604 (49,453 586,151
726
727 Summary of Customer Accts Exp by Factor
728 46,734,050 564,799 169,251 48,618 217 ,869
729 130,282 663,929 2.466 353 (98,071)368,282
730
731 Total Customer Accounts Expense by Factor 107 864,332 103,228,728 635,604 (49.453)586,151
732
733 907 Supervision
734 GUST
735 GUST 301 809 249,286 523 703 53,226
736 301 809 249,286 52,523 703 226
737
738 908 Customer Assistance
739 CUST 43,562,065 40,822,263 739,803 (1,365,964)373 838
740 GUST 148,849 981.461 167,389 (57 062)110,327
741
742
743 47,710,915 803,723 907,191 423,026)1.484,165
744
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 630,967 584 787 181 46,181
747 GUST 989,708 869,086 120,622 (53,979)66,643
748 620,675 453,873 166,803 (53,979)112 824
749
750 910 Misc. Customer Service
751 GUST 060 85,597 463 10,463
752 GUST 911 511 400 400
753
754 105,971 108 10,863 10,863
755
756 Total Customer Service Expense 739,370 49,601 990 137 380 (1,476,302)661,078
757
758
759 Summary of Customer Service Exp by Factor
760 289,093 41,492,646 796,446 (1,365,964)430,482
761 450,277 109,344 340,934 (110,338)230,596
762
763 Total Customer Service Expense by Factor 52,739,370 49,601 990 137,380 (1,476,302)661 078
764
765
766 911 Supervision
767 GUST
768 GUST
769
770
771 912 Demonstration & Selling Expense
772 GUST
773 GUST
774
775
776 913 Advertising Expense
777 GUST
778 GUST
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 52,739,370 49,601,990 137,380 (1,476,302)661,078
795 920 Administrative & General Salaries
796 PTD 639 855 639 855
797 GUST
798 PTD 141 303 971 133,004,493 299,478 (3,048 293)251 185
799 142,943,826 134 644 347 299 478 (3,048,293)251 185
800
801 921 Office Supplies & expenses
802 PTO (433 633)(434 262)629 629
803 GUST 041 999
804 PTD 10,486,023 870,128 615 896 (55,042)560,854
805 053,431 436,864 616,567 (55,042)561 525
806
807 922 A&G Expenses Transferred
808 PTO
809 GUST
810 PTD (23,386 081)(22 012,501)373,580)(102)373,682)
811 (23,386,081)(22,012,501)373,580)(102)373,682)
812
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
813 923 Outside Services
814 PTD 403 391
815 GUST
816 PTD 18,368,024 289,179 078 845 (107 727)971 118
817 460,427 381 571 078,856 (107 727)971,129
818
819 924 Property Insurance
820 PTD 23,392 399 22,018,448 373,951 373,951
821 392 399 22,018 448 373,951 373,951
822
823 925 Injuries & Damages
824 PTD 053 029 9,462 565 590,464 590,464
825 10,053 029 462,565 590,464 590,464
826
827 926 Employee Pensions & Benefits
828 LABOR
829 GUST
830 LABOR
831
832
833 927 Franchise Requirements
834 DMSC
835 DMSC
836
837
838 928 Regulatory Commission Expense
839 DMSC 234 710 920 106 314,605 314,605
840 GUST
841 DMSC 527 438
842 FERC 198,856 123,251 75,605 75,605
843 435,094 044 794 390,300 390,300
844
845 929 Duplicate Charges
846 LABOR
847 LABOR (9,238,413)(8,695 795)(542 617)601)(545,219)
B48 (9,238,413)695,795)(542,617)601)(545,219)
849
850 930 Misc General Expenses
851 PTD 13,150,472 13,076 147 74,325 28,865 103,190
852 GUST 75,485 72,439 045 045
853 LABOR 162 922 13,331,064 831 858 540 814 372,673
854 388,879 26,479,650 909,228 569 679 2,478,908
855
856 931 Rents
857 PTD 714 714
858 PTD 188,579 707 623 480,956 (78 266)402 690
859 197,293 716 337 480,956 (78,266)402,690
860
861 935 Maintenance of General Plant
862 352 342 308,069 274 118 45,391
863 GUST 005 302 703 703
864 22,256 696 20,949.450 307 245 119,870 1,427,116
865 676,043 321 821 354 222 120 988 1,475,210
866
867 Total Administrative & General Expense 238 975,926 225,798,101 13,177,826 (1,601,364)576,462
868
869 Summary of A&G Expense by Factor
870 22,044 864 21,611 020 433,844 29,983 463,827
871 215,588,676 202 926,091 12,662 585 (1,631 347)11,031 238
872 198,856 123 251 75,605 75,605
873 143 531 137 740 791 791
874 Total A&G Expense by Factor 238,975,926 225 798,101 13,177 826 601 364)576.462
875
876 Total O&M Expense 458,466,997 326,742 131,724 203 111,673,966 243,398,169
REVISED PROTOCOL Page 2.15
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
877 403SP Steam Depreciation
878 067 698 666 978 2,400,720 400,720
879 41,102,483 38,510,375 592,107 592,107
880 223 994 47,993,579 230,415 365,623 596,038
881 SSGCH 977,377 8,453,683 523,694 523 694
882 139 371 552 130,624 616 746 936 365,623 112 559
883
884 403NP Nuclear Depreciation
885
886
887
888 403HP Hydro Depreciation
889 170,500 844,425 326,075 326,075
890 227 723 , 150,298 426 77,426
891 341,805 004 927 336,878 (21 250)315,628
892 1.472 897 380,010 92,888 711)85,176
893 13,212,926 12,379,660 833,266 (28,961)804 305
894
895 4030P Other Production Depreciation
896 42,197 39,536 661 661
897 514 823 16.410,259 104 563 016,657 121 220
898 SSGCT 161,217 918,464 242,753 242 753
899 SSGCH
900 20,718,236 19,368,258 349,978 016,657 366,634
901
902 403TP Transmission Depreciation
903 338,372 560,259 778,113 778 113
904 13.404 865 12,559,494 845,371 845,371
905 29,173,292 333,493 839 799 165,396 005,195
906 54,916,530 51.453,247 3.463,283 165,396 628,679
907
908
909
910 403 Distribution Depreciation
911 360 land & land Righls DPW 272 235 254,766 17.469 17,469
912 361 Structures DPW 845,531 831 123 408 14.408
913 362 Station Eqlipment DPW 13,447,237 13,080,774 366.463 366,463
914 363 Storage Battery Eql DPW 145,834 145,834
915 364 Poles & Towers DPW 33,000,531 031 839 968,692 124 565 093,257
916 365 OH Conductors DPW 16,201 694 15,338,992 862,702 862,702
917 366 UG Conduit DPW 226,098 078,850 147,248 147 248
918 367 UG Conductor DPW 13,094 024 12,654,398 439,627 439,627
919 368 line Trans DPW 22,304 443 992 342 312,101 312 101
920 369 Services DPW 126,537 641 838 484,699 484,699
921 370 Meters DPW 6.423 840 964,957 458,883 458 883
922 371 r.st Cust P"""DPW 381 075 373,838 237 237
923 372 Leased Property DPW 293 166 127 127
924 373 Street lighting DPW 309,814 278,318 31.496 496
925 123,780 186 117,669,035 111 151 124 565 235,716
926
927 403GP General Depreciation
928 SITUS 13,076 085 211 700 864 385 864 385
929 DGP 482,726 452,283 443 30,443
930 DGU 874 488 819 339 55,149 149
931 32,026 29,918 108 108
932 GUST 375 422 319,930 55,493 493
933 720,321 4.422,636 297,685 498 300,183
934 PTD 18.410 269 328,943 081,326 576 088 902
935 SSGCT 13,322 12,299 023 023
936 SSGCH 192 704 181,463 11,241 241
937 177 362 778,510 398,852 10,074 408,927
938
939 403GVO General Vehicles
940
941
942
943 403MP Mining Depreciation
944 982 982
945 24,982 982
946
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
947 403EP Experimental Plant Depreciation
~48
949
950
951 4031 ARO Depreciation
952
953
954
955
956 Total Depreciation Expense 391 176.792 368,273,326 22,903,466 678,336 24,581,802
957
958 Summary 136,856,270 129,880,735 975 536 124,565 100,101
959 DGP
960 DGU
961 222,158,184 208,147,892 010 293 521 213 15,531,505
962 18,410,269 17,328,943 081 326 576 088,902
963 375,422 319 930 55,493 55,493
964 026 29,918 108 24,982 090
965 SSGCH 170,081 635,146 534,935 534 935
966 SSGCT 174 539 930,763 243,776 243,776
967 Total Depreciation Expense 8y Factor 391 176 792 368,273,326 903 466 678,336 581,802
968
969 404GP Amort of L T Plant - Capital Lease Gen
970 SITUS 123,509 123,509
971
972 PTD 941,179 827 164 114 015 114 015
973 DGU
974 GUST 214,060 205,424 636 636
975 DGP
976 278,749 156,097 122 651 122 651
977
978 404SP Amort of L T Plant - Cap Lease Steam
979
980
981
182
983 404IP Amort of L T Plant - Intangible Plant
984 SITUS 69,609 49,200 20,409 27,162 571
985 809 624 185 185
986 290,254 893,562 396,692 262 401 954
987 PTD 30,626,700 28,827 843 798,857 28,272 827 129
988 CUST 555,055 371,278 183,778 183 778
989 2,471,230 315,383 155,847 79,977 235,824
990 397,626 372,550 076 076
991 DGP 84,454 79,128 326 326
992 SSGCT
993 SSGCH 777 440 337 337
994 DGU 18,380 221 159 159
995 44,521 894 41,934,229 587 666 140,673 728,339
996
997 404MP Amort of L T Plant - Mining Plant
998
999,
1000
1001 4040P Amort of L T Plant - Other Plant
1002 SSGCT 240,199 221 754 18,445 18,445
1003 240,199 221,754 445 18,445
1004
1005
1006 404HP Amortization of Other Electric Plant
1007 511 353 158 158
1008 428 068 360 360
1009
1010 39,940 37,421 519 519
1011
1012 Total Amortization of Limited Term Plant 48,080,782 45,349,501 731,281 140,673 871,954
1013
1014
1015 405 Amortization of Other Electric Plant
016
1017
1018
1019
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1020 406 Amortization of Plant Acquisition Adj
1021
1022
1023
1024 5,479,353 133,800 345 553 345,553
1025
1026 5,479,353 133,800 345,553 345,553
1027 407 Amort of Prop Losses, Unrec Plant, etc
1028 DPW 363,418 363,418
1029
1030
1031
1032 333,105 312,098 007 007
1033 TROJP 674 863 568,538 106 325 106,325
1034 371,386 244 054 127 332 127,332
1035
1036 Total Amortization Expense 931,521 59,727 356 204,165 140,673 344,839
1037
1038
1039
1040 Summary of Amortization Expense by Factor
1041 556,536 536,127 20,409 162 571
1042 809 624 185 185
1043 TROJP 674 863 568,538 106 325 106,325
1044 DGP
1045 DGU
1046 567,880 30,655,008 912,872 272 941,144
1047 SSGCT 240,199 221,754 18,445 18,445
1048 SSGCH 777 440 337 337
1049 769,116 576,702 192,414 192,414
1050 114,341 161,163 953,178 85,239 038,417
1051 Total Amortization Expense by Factor 62,931,521 59,727 356 204 165 140,673 344 839
1052 408 Taxes Other Than Income
1053 DMSC 20,839,643 20,839,643
1054 GPS 469,505 271,748 197 756 217,460 4,415,216
055 326 867 837 789 489,078 489,078
1056 398,457 372,232 26,225 26,225
1057
1058 DMSC OPRV-
1059 EXCTAX
1060
1061
1062
1063
1064 Total Taxes Other Than Income 101,034 471 96,321 412 713,059 217 460 930,519
1065
1066
1067 41140 Deferred Investment Tax Credit - Fed
1068 PTD DGU (5,854,860)(5,097 070)(757,790)(757 790)
1069
1070 (5,854,860)(5,097 070)(757,790)(757,790)
1071
1072 41141 Deferred Investment Tax Credit -Idaho
1073 PTD DGU
1074
1075
1076
1077 Total Deferred ITC (5,854,860)(5,097,070)(757 790)(757,790)
1078
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1079
1080 427 Interest on Long-Term Debt
1081 856,511 856,511
1082 SNP 245,313,780 231 299,082 014 698 014,698
1083 245 313,780 231 299,082 014 698 856,511 15,871 209
1084
1085 428 Amortization of Debt Disc & Exp
1086 SNP 627 114 134 250 492,864 492 864
1087 627 114 134,250 492 864 492 864
1088
1089 429 Amortization of Premium on Debt
1090 SNP (86 967)(81,999)968)968)
1091 (86 967)(81,999)968)968)
1092
1093 431 Other Interest Expense
1094 NUTIL OTH
1095
1096 SNP 26,043 696 555,828 487,868 487 868
1097 26,043 696 555,828 1,487 868 1,487 868
1098
1099 432 AFUDC - Borrowed
1100 SNP (22 680,359)(21 384 637)295,722)295,722)
1101 (22,680 359)(21 384,637)295 722)295,722)
1102
1103 Total Elec. Interest Deductions for Tax 257,217 264 242 522,523 694,741 856 511 16,551 251
1104
1105 Non-Utility Portion of Interest
1106 427 NUTIL NUTIL
1107 428 NUTIL NUTIL
1108 429 NUTIL NUTIL
1109 431 NUTIL NUTIL
1110
1111 Total Non-utility Interest
1112
1113 Total Interest Deductions for Tax 257 217 264 242 522,523 694 741 856,511 16,551 251
114
1115
1116 419 Interest & Dividends
1117
1118 SNP (23,612,825)(22 263,832)(1,348 993)(1,348 993
1119 Total Operating Deductions for Tax (23,612,825 (22 263,832 348 993 348,993)
1120
1121
1122 41010 Deferred Income Tax - Federal-
1123 294 175,203 280 847 321 327 882 042 13,333,924
1124 TROJD 25,516 894 622 622
1125 DGP 265 265
1126 LABOR 340,317 680,269 660 048 660,048
1127 SNP 56,246 53,033 213 213
1128 972 412 815,031 157 381 65,619 223,000
1129 923,383 612 892 310,491 (136,257)174 234
1130 GPS 10,266 635 663,625 603,010 603,010
1131 DITEXP DITEXP 950 906 950,906
1132 GUST BADDEBT 10,492,884 147 846 345,038 345 038
1133 GUST 848 047 801 801
1134 SGCT
1135 DPW SNPD 320,154 305,695 459 459
1136 447 596,863 425 172,918 22,423,945 886,310 23,310,255
1137
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1138
1139
1140 41110 Deferred Income Tax - Federal-
1141 (262,338,420)(251 160,459)(11 177 961)(10,308)(11,188 269)
1142 (32 668,592)(30,518,456)150,136)(142,875)(2,293,011)
1143 DGP (362,775)(362,775)
1144 SNP (3,469,355)(3,271 152)(198,203)(198,203)
1145 (30,799,515)(28,857 159)942,356)98,151 844 204)
1146 GPS 555,281)(1,463,932)(91 349)(91 349)
1147 LABOR (84,366 245)(79,411 000)955,245)955,245)
1148 SNPD 191,311)092,344)(98,967)(98,967)
1149 CUST (3,564)(3,420)(144)(144)
1150 GUST BADDEBT 093 241)057 292)(35,949)(35,949)
1151 DITEXP DITEXP
1152 TROJD (947 126)(886,930)(60 196)(60,196)
1153 SSGCH (623 386)(587 021)(36,365)(36,365)
1154
1155
1156 (420,418 811)(399,671 941)(20,746,871)(55,032)(20,801 903)
1157
1158 Total Deferred Income Taxes 27,178 051 25,500,977 677,074 831 278 508,352
1159 SCHMAF Additions - Flow Through
1160 SCHMAF
1161 SCHMAF SNP
1162 SCHMAF
1163 SCHMAF
1164 SCHMAF TROJP
1165 SCHMAF
1166
1167
1168 SCHMAP Additions - Permanent
1169 645,089 645 089
1170 332,156 244 478 87,678 (52 456)35,222
1171 LABOR SNP 652,931 444,241 208,691 208 691
1172 SCHMAP-178,251 756,637 421,614 421 614
1173 DPW BADDEBT 229,804 090,715 139 089 139 089
1174 18,038,231 181,159 857 072 (52,456)804 616
1175
1176 SCHMAT Additions - Temporary
1177 SCHMAT-SITUS S 38,508,157 494 227 013,930 162 041 092
1178 SSGCH 642,607 546,786 95,821 95.821
1179 DPW CIAC 80,878,139 77,225,423 652 716 652 716
1180 SCHMAT-SNP SNP 43,505,411 41,019,961 2,485,450 485,450
1181 TROJD 562,598 399,729 162 870 162 870
1182
1183 SCHMAT-688,072 22,129,003 559 069 376,498 935 566
1184 15,445,832 14,471 748 974 083 (86,849)887 235
1185 SCHMAT-GPS GPS (15 789,551)(14,862 153)(927,398)(927 398)
1186 SCHMAT-839,172)672,413)(166,759)(166 759)
1187 SCHMAT-SNP SNPD 21,122,090 20,168,149 953,941 953,941
1188 GUST 161 993 168 168
1189 DPW BADDEBT
1190 BOOKDEPR SCHMDEXP 413,279,041 389 081 485 197,556 627 487 25,825 044
1191 622,007 385 588,005 938 001 448 944 298 945,746
1192
1193 TOTAL SCHEDULE - M ADDITIONS 640,045,616 605,187 097 858,519 891,842 750,362
1194
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1195 SCHMDF Deductions - Flow Through
1196 SCHMDF
1197 SCHMDF DGP 6,423 6,423
1198 SCHMDF DGU
1199 423 6,423
1200 SCHMDP Deductions - Permanent
1201 SCHMDP
1202 20,785,742 417 695 368,047 (582,148)785,899
1203 PTD SNP 428,811 404 313 24,498 24,498
1204 SCHMDP IBT
1205 375,720 973,638 402,082 61,533 463,615
1206 SCHMDP-30,674 719 28,873 042 801,677 (468,294)333,384
1207 264 992 54,668,688 596,304 (988 908)607 396
1208
1209 SCHMDT Deductions - Temporary
1210 612 678 511 298 101,380 101 380
1211 DPW BADDEBT 768,251 23,953,795 814,455 814,455
1212 SCHMDT-SNP SNP 264 746 35,135,823 128,923 128,923
1213 GUST DGP (70,183)(70,183)
1214 667 139 846,182 820,957 172,909 993,866
1215 SCHMDT-362 309 771 880 590,429 (187 255)403,174
1216 SCHMDT -GPS GPS 738,154 60,935,763 802,391 802 391
1217 SCHMDT-571 621 27,834 734 736,887 736,887
1218 TAXDEPR TAXDEPR 476,219,081 448,336,375 27,882,706 088,723 32,971,429
1219 DPW SNPD 775 979 796 796
1220 676,173 570 637 293,645 38,879,925 074 377 43,954 302
1221
1222 TOTAL SCHEDULE - M DEDUCTIONS 734,444,985 691 968,756 42,476,229 085 469 561 698
1223
1224 TOTAL SCHEDULE - M ADJUSTMENTS (94 399,368)(86,781 659)617,709)(2,193,627)(9,811,336)
1225
1226
1227
1228 40911 State Income Taxes
1229 IBT IBT 17,212,573 16,833,145 379,428 (96,592)282,836
230 IBT IBT
1231 IBT IBT
1232 IBT IBT
1233 Total State Tax Expense 17,212 573 16,833,145 379,428 (96,592)282,836
1234
1235
1236 Calculation of Taxable Income:
1237 Operating Revenues 745,309,919 553,591,489 191,718,430 116,488,122 308,206,552
1238 Operating Deductions:
1239 0& M Expenses 2,458,466,997 326,742 794 131 724 203 111 673 966 243,398,169
1240 Depreciation Expense 391,176,792 368,273,326 903,466 678,336 581,802
1241 Amortization Expense 62,931 521 59,727 356 204,165 140,673 344,839
1242 Taxes Other Than Income 101,034 471 96,321,412 713,059 217,460 930,519
1243 Interest & Dividends (AFUDC-Equity)(23,612,825)(22 263,832)348,993)348 993)
1244 Misc Revenue & Expense (15,439,233)(14,415,629)023,605)855 123 (168,481)
1245 Total Operating Deductions 974 557 723 814 385,427 160, 172,296 114 565,558 274 737 854
1246 Other Deductions:
1247 Interest Deductions 257 217 264 242 522 523 694,741 856,511 551 251
1248 Interest on PCRBS
1249 Schedule M Adjustments (94 399,368)(86,781 659)617,709)193,627)(9,811 336)
1250
1251 Income Before State Taxes 419,135,565 409 901 880 233,685 (2,127 574)106 111
1252
1253 State Income Taxes 17,212,573 16,833,145 379,428 (96,592)282 836
1254
1255 Total Taxable Income 401 922,992 393,068,735 854,256 (2,030 982)823,275
1256
1257 Tax Rate 35.35.35.35.35.
1258
1259 Federal Income Tax - Calculated 140,673,047 137 574 057 098,990 (710,844)388,146
1260
1261 Adjustments to Calculated Tax:
1262 40910 E""'W Cmd.(787 256)(787 256)
1263 40910 OMO
264 FITOTH FrTTIUI!-t4'NUTIL OTH
1265 40910 IRS Settle LABOR
1266 Federal Income Tax Expense 140,673,047 137,574,057 098,990 (1,498,100)600,890
1267
1268 Total Operating Expenses 177,379,359 011,460,368 165,918,990 113,802,145 279,721 136
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1269 310 Land and Land Rights
270 329,517 182,608 146,910 146,910
1271 34,680,486 32.493,379 187,107 187 107
1272 642,756 827 384 815,373 815,373
1273
1274 SSGCH 238,960 166 685 275 275
1275 82,891,720 670,056 221 664 221,664
1276
1277 311 Structures and Improvements
1278 236 722,536 221 793,750 14,928,786 928,786
1279 328 619,328 307 895,118 20,724 210 20,724 210
1280 162 902,709 152 629,333 10,273,376 10,273 376
1281 SSGCH 396,937 43,690,378 706,559 706,559 ,
1282 774 641 511 726 008,579 48,632 931 48,632,931
1283
1284 312 Boiler Plant Equipment
1285 745,671 241 698,645,864 025,377 47,025,377
1286 700,973,177 656 766,661 206,516 206 516
1287 989,822 653 927 399,992 62.422 661 62.422,661
1288 SSGCH 224 506,333 211 409 789 13,096,544 13,096,544
1289 660 973,404 494 222,306 166 751,098 166,751,098
1290
1291 314 Turbogenerator Units
1292 152 275,185 142 672,028 603,157 603,157
1293 154.459,967 144,719 028 740 939 740 939
1294 365 986,325 342 905,584 23,080,741 755,143 30,835,884
1295 SSGCH 299,098 49,248,238 050 860 050,860
1296 725,020 575 679 544,878 45,475,697 755,143 53,230,840
1297
1298 315 Accessory Electric Equipment
1299 88,535,143 82,951,719 583.424 583.424
1300 139,836 986 131 018,238 818,748 818,748
1301 55,820,744 300.437 520,307 520,307
1302 SSGCH 46,772,142 043,696 728,446 728,446
1303 330 965,015 310,314 091 20,650,925 20,650,925
304
1305
1306
1307 316 Misc Power Plant Equipment
1308 5,450,462 106,732 343,731 . 343,731
1309 190.450 736,988 453,462 453.462
1310 10,714 164 10,038.480 675,683 675,683
1311 SSGCH 139,216 956,090 183,126 183,126
1312 26.494,291 24,838,290 656 002 656,002
1313
1314 317 Steam Plant ARO
1315
1316
1317
1318 Unclassified Steam Plant - Account 300
1319 530 469 307 822 222 647 222,647
1320 530,469 307,822 222,647 222,647
1321
1322
1323 Total Steam Production Plant 604 516,986 315,906,021 288,610,964 755,143 296,366,107
1324
1325
1326 Summary of Steam Production Plant by Factor
1327
1328 DGP
1329 DGU
1330 230,164 300 963,391,146 266,773 155 755,143 274 528,297
1331 SSGCH 374,352 685 352 514 876 837 810 837,810
1332 Total Steam Production Plant by Factor 604 516 986 315 906,021 288,610,964 755,143 296,366,107
1333 320 Land and Land Rights
1334
1335
1336
1337
338 321 Structures and Improvements
1339
1340
1341
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1342
1343 322 Reactor Plant Equipment
1344
1345
1346
1347
1348 323 Turbogenerator Units
1349
1350
1351
1352
1353 324 Land and Land Rights
1354
1355
1356
1357
1358 325 Misc. Power Plant Equipment
1359
1360
1361
1362
1363
1364 Unclassified Nuclear Plant - Acct 300
1365
1366
1367
1368
1369 Total Nuclear Production Plant
1370
1371
1372
1373 Summary of Nuclear Production Plant by Factor
1374 DGP
1375 DGU
1376
1377
1378 Total Nuclear Plant by Factor
1379
1380 330 Land and Land Rights
1381 10,610 163 941,039 669,125 669 125
1382 311 339 976,382 334 957 334 957
1383 081 722 887 375 194,347 (7)194 340
1384 635,700 595,610 40,090 40,090
1385 19,638,924 18,400,405 238 519 (7)238,511
1386
1387 331 Structures and Improvements
1388 21,822,424 20,446,204 376 220 376,220
1389 6,462 731 055 162 407 569 407 569
1390 47,264 144 283,455 980,689 (25,510)955,179
1391 608 150 254,475 353 675 353,675
1392 81,157 449 76,039,296 118,153 (25,510)092,643
1393
1394 332 Reservoirs, Dams & Waterways
1395 158,239,016 148,259 753 979,263 979,263
1396 21,880,011 20,500,159 379 852 379,852
1397 68,544 643 64,221,910 322 733 215,362 538 095
1398 34,492 017 316,795 175,221 (243,881)931 340
1399 283,155 686 265,298,618 17,857 069 (28,519)828,550
1400
1401 333 Water Wheel, Turbines, & Generators
1402 31,617,069 29,623,155 993 914 993 914
1403 10,006,605 375,543 631 061 631,061
1404 36,263,262 33,976 338 286,924 (41,646)245,278
1405 163,892 585,976 577,916 577 916
1406 87,050,827 561 011 489,816 (41,646)448,170
1407
1408 334 Accessory Electric Equipment
1409 920,654 547 271 373,383 373,383
1410 347,224 073,069 274 155 274 155
1411 27,077 128 25,369,522 707 605 (12 849)694 757
1412 661 297 3,430 399 230,898 230,898
1413 41,006,303 38,420,261 586,042 12,849 573 193
1414
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1415
1416
1417 335 Misc. Power Plant Equipment
1418 548,634 450 970 664 97,664
1419 218,684 204 893 791 13,791
1420 053 298 986,873 66,426 (735)65,691
1421 63,474 59,471 003 003
1422 884,090 702 206 181 884 (735)181 149
1423
1424 336 Roads, Railroads & Bridges
1425 577 915 289,211 288,704 288,704
1426 843,537 790,340 197 53,197
1427 472,246 001 013 471 233 (1,535)469 698
1428 550,271 515 568 703 34,703
1429 443,969 12,596,132 847 837 535)846,302
1430
1431 337 Hydro Plant ARO
1432
1433
1434
1435 Unclassified Hydro Plant - Acct 300
1436
1437
1438
1439
1440
1441
1442 Total Hydraulic Production Plant 528.337 249 495,017 ,929 33,319,319 (110,801)33,208,519
1443
1444 Summary of Hydraulic Plant by Factor
1445
1446 528,337 249 495,017,929 33,319,319 (110,801)33,208,519
1447 DGP
1448 DGU
1449 Total Hydraulic Plant by Factor 528,337,249 495,O17 929 33,319,319 (110,801)33,208,519
450
1451 340 Land and Land Rights
1452 522 127 20,164 845 357 282 357 282
1453
1454 SSGCT
1455 522 127 20,164 845 357 282 357 282
1456
1457 341 Structures and Improvements
1458 42,716,059 40,022 192 693 866 693,866
1459 172,431 161 557 10,874 10,874
1460 SSGCT 233,108 908 043 325 065 325,065
1461 121 598 44,091 792 029,806 029,806
1462
1463 342 Fuel Holders, Producers & Accessories
1464 182 356 224 889 957,468 957 468
1465 121 339 113,687 652 652
1466 SSGCT 270 194 095,863 174 331 174 331
1467 573,889 434 438 139,450 139,450
1468
1469 343 Prime Movers
1470
1471 790,414 740,567 49,847 49,847.
1472 352,435 391 330,209,232 22,226,158 226,158
1473 SSGCT 51,100,452 176 394 924 057 924 057
1474 404 326 256 378,126,193 26,200,063 26,200,063
1475
1476 344 Generators
1477
1478 394 856 538 538
1479 88,510,625 82,928,748 581 877 30,025,268 607,146
1480 SSGCT 873 643 654,690 218,954 218,954
1481 104,408,663 97,606 294 802 370 30,025,268 36,827 638
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1482
1483 345 Accessory Electric Plant
1484 928,280 103 933 824 347 824 347
1485 157,127 147 218 909 909
1486 SSGCT 005,055 620,712 384,343 384,343
1487 090,462 871 862 218,600 218,600
1488
1489
1490
1491 346 Misc. Power Plant Equipment
1492 668,992 437,609 231,383 231 383
1493 11,813 11,068 745 745
1494 680,805 448,677 232 128 232,128
1495
1496 347 Other Production ARO
1497
1498
1499
1500 Unclassified Other Prod Plant-Acct 300
1501
1502
1503
1504
1505 Total Other Production Plant 632,723,800 591,744,102 979,698 30,025,268 71,004 966
1506
1507 Summary of Other Production Plant by Factor
1508
1509 DGU
1510 554,241,348 519,288,400 34,952,948 025,268 978,216
1511 SSGCT 78,482,452 72,455,702 026,750 026,750
1512 Total of Other Production Plant by Factor 632,723,800 591 744 102 40,979,698 30,025,268 004 966
1513
1514 Experimental Plant
1515 103 Experimental Plant
1516
1517 Total Experimental Production Plant
1518
1519 Total Production Plant 765 578,034 402 668,053 362 909,981 37,669,610 400,579,592
1520 350 Land and Land Rights
1521 891 863 448,199 443,664 443,664
1522 48,957,004 45,869,555 087 448 087,448
1523 586,819 17,414 651 172 168 069)171,100
1524 90,435,685 84,732,405 703,280 069)702,212
1525
1526 352 Structures and Improvements
1527
1528 682 526 198 031 484,495 484,495
1529 18,268,880 116,762 152 118 152,118
1530 307,024 584 921 722 104 722,104
1531 53,258,430 49,899,714 358,716 358,716
1532
1533 353 Station Equipment
1534 135,538,265 126,990,613 547 652 547,652
1535 198,842,629 186 302,720 539,909 12,539,909
1536 597,305,678 559,636,900 37,668,778 (55,301)613,477
1537 931 686,572 872 930,234 58,756,339 (55,301)58,701 037
1538
1539 354 Towers and Fixtures
1540 156,406,453 146 542 760 863 693 863,693
1541 127,021,570 119,011,020 010,551 010,551
1542 301,738 86,480,776 820,962 (521)820,441
1543 375 729,761 352,034,555 23,695,206 (521)23,694,684
1544
1545 355 Poles and Fixtures
1546 318,178 946,662 371,516 371,516
1547 119,372,807 111 844,622 528,185 528,185
1548 315,931 877 296,007 794 19,924 083 507 038 431 120
1549 504,622 862 472,799,078 31,823,783 507 038 330,821
1550
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1551 356 Clearing and Grading
1552 208,026,202 194 907 135 13,119,066 13,119,066
1553 158 802,308 148,787,522 10,014,787 10,014 787
1554 283 157 381 265,300,205 857 176 306)17,853,870
1555 649,985,891 608,994,862 40,991 029 (3,306)40,987 723
1556 '
1557 357 Underground Conduit
1558 371 969 402 402
1559 162 746 152,483 10,264 264
1560 654 227 2,486,839 167,387 167 387
1561 823,344 645,292 178,053 178,053
1562
1563 358 Underground Conductors
1564
1565 018,663 954,421 241 241
1566 590 794 301,278 289 516 289,516
1567 609,457 255,700 353,758 353,758
1568
1569 359 Roads and Trails
1570 905,513 785,343 120,170 120 170
1571 501 203 469,595 31,608 31,608
1572 028,885 8,459,483 569,402 569,402
1573 11,435 602 10,714 422 721 180 721 180
1574
1575 Unclassified Trans Plant - Acct 300
1576 918,405 608,228 310,177 310,177
1577 918,405 608,228 310 177 310 177
1578
1579 TSO Unclassified Trans Sub Plant - Acct 300
1580
1581
1582
1583 Total Transmission Plant 630,506,009 464 614,489 165,891,520 446,841 173.338,361
1584 Summary of Transmission Plant by Factor
1585 DGP
1586 DGU
1587 630,506,009 2,464 614,489 165,891 520 446,841 173,338,361
1588 Total Transmission Plant by Factor 630 506,009 2,464 614 489 165,891,520 446 841 173,338 361
1589 360 Land and Land Rights
1590 DPW 648,572 39,442,208 206,363 206,363
1591 40,648 572 39,442,208 206,363 206 363
1592
1593 361 Structures and Improvements
1594 DPW 43,962,426 187 867 774 559 774 559
1595 43,962,426 43,187,867 774 559 774 559
1596
1597 362 Station Equipment
1598 DPW 638,753 714 619,309,573 444,141 19,444 141
1599 638,753,714 619,309,573 19,444 141 444 141
1600
1601 363 Storage 8attery Equipment
1602 DPW 371 688 371 688
1603 371 688 371,688
1604
1605 364 Poles, Towers & Fixtures
1606 DPW 787 587,752 736,361 036 51,226,716 614 249 55,840 965
1607 787 587 752 736,361,036 226,716 614 249 840,965
1608
1609 365 Overhead Conductors
1610 DPW 581 675 258 549,987 797 687,460 687 460
1611 581 675,258 549 987 797 687,460 31,687,460
1612
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1613 366 Underground Conduit
1614 DPW 250 961,848 244 772 061 189,786 189 786
1615 250,961 848 244 772,061 189 786 189,786
1616
1617
1618
1619
1620 367 Underground Conductors
1621 DPW 592 668,229 572,224 822 20,443,407 20,443,407
1622 592,668,229 572 224 822 443 407 20,443,407
1623
1624 368 Line Transformers
1625 DPW 897 227 265 840 298 783 928,482 56,928,482
1626 897 227 265 840,298,783 56,928,482 928,482
1627
1628 369 Services
1629 DPW 442 862 777 421,180,979 681,798 21,681,798
1630 442 862,777 421 180,979 681 798 681 798
1631
1632 370 Meters
1633 DPW 188,162,806 174 381 139 781,667 13,781 667
1634 188 162 806 174 381 139 13,781 667 781,667
1635
1636 371 Installations on Customers' Premises
1637 DPW 898,145 739,190 158,955 158,955
1638 898,145 739 190 158 955 158 955
1639
1640 372 Leased Property
1641 DPW 658 785 873 873
1642 49,658 44,785 873 873
1643
1644 373 Street Lights
1645 DPW 240,012 687,459 552 554 552 554
1646 240 012 55,687,459 552,554 552,554
1647
648 Unclassified Dist Plant - Acct 300
1649 DPW 374 728 20,592,759 781,969 781,969
1650 21,374,728 20,592 759 781 969 781 969
1651
1652 DSO Unclassified Dist Sub Plant - Acct 300
1653 DPW
1654
1655
1656
1657 Total Distribution Plant 552,444 877 327,582,146 224,862,731 614,249 229,476,980
1658
1659 Summary of Distribution Plant by Factor
1660 552 444 877 327 582 146 224 862 731 614 249 229 476,980
1661
1662 Total Distribution Plant by Factor 552,444 877 327 582 146 224 862 731 614,249 229,476,980
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1663 389 Land and Land Rights
1664 SITUS 298 224 100,585 197 639 197,639
1665 GUST 118,885 073 743 45,142 45,142
1666 DGU 332 311
1667 228 150
1668 PTD 598 055 269,254 328,801 328,801
1669 15,016,724 445,043 571 681 571 681
1670
1671 390 Structures and Improvements
1672 SITUS 101,809,664 318 549 491 114 491,114
1673 DGP 371,115 347,711 23,404 23,404
1674 DGU 579,602 1,479,985 99,617 99,617
1675 GUST 11,836,617 359 058 477 558 477,558
1676 667,456 3,436,169 231 286 231 286
.:1677 PTD 103,437 803 362,391 075,412 075,412
1678 222,702 257 206,303,865 16,398 392 16,398,392
1679
1680 391 Office Furniture & Equipment
1681 SITUS 16,605 637 572 126 033 510 033 510
1682 DGP 401 485 376,166 25,319 25,319
1683 DGU 446 050 417 920 28,130 28,130
1684 GUST 584,752 359,431 225,322 225,322
1685 151 163 763,243 387 920 387 920
1686 156,684 146 372 10,312 (496)817
1687 PTD 841 988 035,004 806,983 806,983
1688 SSGCH 313,570 295,278 18,292 18,292
1689 SSGCT 617 109 508 508
1690 111 507 945 104,971,649 536,297 (496)535,801
1691
1692 392 Transportation Equipment
1693 SITUS 66,822.762 088,229 734 533 734 533
1694 PTD 280,805 794,432 486,372 106,536 592,908
1695 14,014 786 13,130 951 883,835 883,835
1696 GUST 19,078 18,309 770 770
1697 DGU 202 151 126,338 813 813
1698 752 964 703,406 49,558 49,558
1699 DGP 196,994 184,570 12,423 423
1700 SSGCH 355 057 334,344 712 20,712
1701 DGU SSGCT 59,476 54,909 567 567
1702 704 072 85,435,488 268,584 106,536 375,120
1703
1704 393 Stores Equipment
1705 SITUS 990,910 375,408 615 502 615,502
1706 DGP 333,770 312,721 049 21,049
1707 DGU 864,628 810 100 54,527 54,527
1708 PTD 644 349 606,504 846 846
1709 393,137 242,215 150,922 150,922
1710 DGU SSGCT 106 993 98,777 216 216
1711 13,333,787 12,445,725 888,062 888 062
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1712
1713 394 Tools, Shop & Garage Equipment
1714 SITUS 29,768,034 28,278,323 1,489,711 489,711
1715 DGP 269,684 063,483 206,201 206,201
1716 16,101,265 085,847 015,418 69,486 084,904
1717 PTD 4,426,922 166 907 260,015 260 015
1718 31,933 29,831 102 102
1719 DGU 701,510 4,405,011 296,498 296,498
1720 SSGCH 178,813 051 712 127 101 127 101
1721 SSGCT 57,700 53,269 431 4,431
1722 60,535,860 134 383 3,401 476 69,486 3,470,963
1723
1724 395 Laboratory Equipment
1725 SITUS 065,523 943 603 121 920 121 920
1726 DGP 120,895 113,271 624 624
1727 DGU 857 087 803,035 54,052 54,052
1728 PTD 856,276 512 308 343,968 343,968
f729 42,438 645 793 793
1730 153,176 828,194 324 982 324,982
1731 SSGCH 180,809 170,262 547 10,547
1732 SSGCT 107,944 99,655 289 289
1733 37,384,150 509,974 874 176 874,176
1734
1735 396 Power Operated Equipment
1736 SITUS 86,209,471 065 383 144,089 144,089
1737 DGP 503,118 408,325 94,793 793
1738 25,095,951 23,513 287 582 663 582,663
1739 PTD 157,180 030,479 126,702 126,702
1740 DGU 661,168 493,343 167,825 167 825
1741 73,823 68,964 859 859
1742 SSGCT
1743 SSGCH 726,569 684 185 384 42,384
1744 118,427,280 110,263,965 163,315 163,315
1745 397 Communication Equipment
1746 COM 108,359,363 102,051 907 307 456 307 456
1747 COM 295,761 898 722 397 039 397,039
1748 COM 579,164 10,848,930 730,234 730,234
1749 COM 45,740,866 43,054,280 686,586 686,586
1750 COM 939,236 739 959 199,278 199,278
1751 COM 56,290,892 52,740,936 549,956 549,956
1752 COM 76,254 236 019 019
1753 COM SSGCH 876,343 825,222 121 51.121
1754 COM SSGCT 916 13,770 145 145
1755 234 172,796 220,244 961 13,927 835 13,927 835
1756
1757 398 Misc. Equipment
1758 SITUS 068,394 012,587 55,807 55,807
1759 DGP 41,708 39,078 630 630
1760 DGU 236,476 221 563 913 14,913
1761 GUST 175,429 168,352 078 078
1762 PTD 060,639 880 873 179 766 179 766
1763 869 614 255 255
1764 990,587 928 116 471 62,471
1765 SSGCT 650 447 203 203
1766 579,753 256 628 323 124 323,124
1767
1768 399 Coal Mine
1769 247 653,294 231 353,595 16,299,699 631 631 931 330
1770
1771 247 653,294 231 353,595 16,299,699 631 631 931 330
1772
1773 399L WIDCO Capital Lease
1774
1775
1776
1777 Remove Capital Leases
1778
1779
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1780 1011390 General Capital Leases
1781 SITUS 306 030 306,030
1782 12,411 745 629 005 782,740 782,740
1783 PTD 943,593 065 883 877,711 877 711
1784 661 369 33,000,917 660,451 660,451
1785
1786 Remove Capital Leases (34,661 369)(33,000 917)660,451)(1,660,451)
1787
1788
1789 1011346 General Gas Line Capital Leases
1790
1791
1792
1793 Remove Capital Leases
1794
1795
1796 Unclassified Gen Plant - Acct 300
1797 SITUS
1798 PTD 190,985 179 768 218 218
1799 CUST
1800
1801 DGP
1802 DGU
1803 190,985 179 768 218 218
1804
1805 399G Unclassified Gen Plant - Acct 300
1806 SITUS
1807 PTD
1808
1809 DGP
1810 DGU
1811
1812
1813 Total General Plant 158,208 903 083 545,044 74,663,860 807 157 83,471,017
1814
1815 Summary of General Plant by Factor
1816 460,304 013 429,112,732 191,282 191 282
1817 DGP
1818 DGU
1819 178,934 081 167 649,695 284,387 69,486 353,873
1820 276 179 463 259,958,083 16,221 381 106,536 16,327,916
1821 248,791 259 232,416,662 374 596 631 135 25,005,732
1822 23,673,998 718,851 955,147 955,147
1823 DEU
1824 SSGCT 356,296 328,936 360 360
1825 SSGCH 631 161 361 003 270,158 270 158
1826 Less Capital Leases (34 661 369)(33,000,917)660,451)660 451)
1827 Total General Plant by Factor 158,208,903 083 545,044 663,860 807 157 83,471 017
1828 301 Organization
1829 SITUS 393 835 593,572 800,263 800,263
1830 PTD
1831
1832 393,835 593 572 800,263 800,263
1833 302 Franchise & Consent
1834 SITUS 000,000 000,000 000 000
1835 945,256 759 515 185 741 185,741
1836 65,069,672 60,966,086 103,586 022,672 126,258
1837 703,142 091 218 611 924 611 924
1838 DGP 844,878 665 467 179,411 179,411
1839 DGU 679,586 636,728 858 42,858
1840 82,242,534 76,119 015 123 519 022,672 146,191
1841
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1842 303 Miscellaneous Intangible Plant
1843 SITUS 643,236 251,858 391 378 391 378
1844 57,887 617 54,236,964 650 653 609 723,262
1845 PTD 381,255,297 358,862 295 22,393,002 390 109 22,783,111
1846 583 553 413,512 170,041 170,041
1847 GUST 105,167,238 100 924,177 243,061 243,061
1848 SSGCH
1849 DGP SSGCT
1850 548,536,942 517 688,807 30,848,135 462,719 310,853
1851 303 Less Non-Utility Plant
1852 SITUS
1853 548,536,942 517,688,807 30,848,135 462,719 310,853
1854 Unclassified Inlangible Plant - Acct 300
1855 SITUS
1856
1857 DGU
1858 PTD
1859
1860
1861 Total Intangible Plant 639,173,311 601,401,394 37,771,917 485,391 257 307
1862
1863 Summary of Intangible Plant by Factor
1864 037,071 845,430 191 641 191 641
1865 DGP
1866 DGU
1867 139 130,152 130,355,979 774,172 095,282 869,454
1868 381 255,297 358,862,295 22,393 002 390,109 783,111
1869 105,167 238 100,924 177 243,061 243,061
1870 SSGCT
1871 SSGCH
1872 583,553 413 512 170,041 170,041
1873 Total Intangible Plant by Factor 639,173,311 601,401 394 771,917 1,485 391 39,257 307
1874 Summary of Unclassified Planl (Account 106)
1875 374,728 20,592 759 781 969 781 969
1876 DSO
1877 190,985 179,768 218 218
1878
1879
1880
1881 918,405 608,228 310,177 310 177
1882 TSO
1883
1884
1885 530,469 307,822 222,647 222,647
1886 Total Unclassified Plant by Factor 30,014 588 28,688,577 011 326,011
1887
1888 Total Electric Plant In Service 745,911,135 13,879 811,127 866,100,009 60,023,248 926,123,257
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1889 Summary of Electric Plant by Factor
1890 023,785,962 765 540 308 258,245,653 614 249 262,859,902
1891 251 374 811 234 830,174 16,544,637 631 135 25,175,772
1892 DGU
1893 DGP
1894 261 313,139 740,317 638 520,995,501 281 219 567 276,719
1895 657 434 760 618,820,378 38,614 382 496 645 39,111 027
1896 128 841,237 123,643,028 198,209 198,209
1897 DEU
1898 SSGCH 378 983,847 356,875,879 107 968 22,107 968
1899 SSGCT 78,838,748 72,784,638 054,110 054 110
1900 Less Capital Leases (34 661,369)(33 000 917)(1,660,451)(1,660,451)
1901 745 911 135 13,879,811,127 866,100,009 60,023,248 926,123,257
1902 105 Plant Held For Future Use
1903 DPW 245,855 245 855
1904
1905 038,046 972 582 464 (65 464)
1906
1907
1908
1909
1910
1911 Total Plant Held For Future Use B10 283,901 218,437 65,464 (65,464)
1912
1913 114 Electric Plant Acquisition Adjustments
1914
1915 142 633,069 133 637 987 995,082 995,082
1916 560 711 13,642,447 918,264 918 264
1917 Total Electric Plant Acquisition Adjustment B15 157,193,780 147,280,434 913,346 913,346
1918
1919 115 Accum Provision for Asset Acquisition Adjustments
1920
1921 (62,999,027)240,422)
1922 (9,284,740)(624,950
1923 815 (72,283,767 865 371)
1924
1925 120 Nuclear Fuel
1926
1927 Total Nuclear Fuel B15
1928
1929 124 Weatherization
1930 DMSC 452,290 408,094 196 196
1931 DMSC 276 259
1932 816 6,452,565 408 354 212 44,212
1933
1934 182W Weatherization
1935 DMSC 10,675,315 953,328 721 987 721 987
1936 DMSC
1937 DMSC SGCT
1938 DMSC 059,564 997 331 233 233
1939 816 734 879 950 658 784,221 784 221
1940
1941 186W Weatherization
1942 DMSC
1943 DMSC
1944 DMSC GNP
1945 DMSC
1946 DMSC
1947 816
1948
1949 Total Weatherization B16 18,187,445 12,359 012 828,433 828,433
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1950
1951 151 Fuel Stock
1952 DEU
1953 66,790,938 394 986 395,953 081,040 5,476,993
1954 SSECT
1955 SSECH 640,026 2.478,851 161 175 204 374 365,549
1956 Total Fuel Stock B13 69,430,965 64,873,837 557,128 285,414 842,542
1957
1958 152 Fuel Stock - Undistributed
1959
1960
1961
1962 25316 DG&T Working Capital Deposit
1963 (339,000)(316,688)(22,312)(22,312)
1964 813 (339,000)(316,688)(22 312)(22,312)
1965
1966 25317 DG&T Working Capital Deposit
1967 206,328)126,932)(79,396)(79,396)
1968 813 206 328)126 932)(79,396)(79 396)
1969
1970 25319 Provo Working Capital Deposit
1971
1972
1973
1974 Total Fuel Stock 813 885,637 63.430,217 4.455,420 285,414 740,834
. 1975 154 Materials and Supplies
1976 MSS 329,283 59,724 785 604,498 604,498
1977 MSS 177.491 040,169 137,322 137.322
1978 MSS 636,544 397 199 239,345 239,345
1979 MSS 76,235 71,758 4.478 478
1980 MSS SNPPS 073 262 55,368,204 705,058 705,058
1981 MSS SNPPH (21 081)(19,751)329)(1,329)
1982 MSS SNPD (5,512,045)(5,263 103)(248,942)(248,942)
1983 MSS SNPT
1984 MSS
985 MSS
1986 MSS SSGCT
1987 MSS SNPP
1988 MSS SSGCH 086,129 022,770 63,359 359
1989 Total Materials and Supplies B13 123,845,819 116,342,030 503,789 503,789
1990
1991 163 Stores Expense Undistributed
1992 MSS
1993
1994 813
1995
1996 25318 Provo Working Capital Deposit
1997 MSS SNPPS (273 000)(255,878)(17 122)(17,122)
1998
1999 813 (273,000)(255,878)(17 122)(17 122)
2000
2001 Total Materials & Supplies 813 123,572,819 116 086,152 7.486 667 486,667
2002
2003 165 Prepayments
2004 DMSC 586,356 2.429,054 157 302 157 302
2005 GPS 038,995 566 825 472,170 472 170
2006 103,341 970,695 132 646 132 646
2007 942.463 748 800 193 663 193,663
2008 PTD 13,934 112 13,115,693 818,419 818.419
2009 Total Prepayments B15 29,605,268 27,831,067 774,200 774 200
2010
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2011 182M Misc Regulatory Assets
W12 DD52 185,217 522 733 (337 517)(27 938)(365,455)
2013 DEF5G 604 276 604,276
2014 55GCH 12,440,211 714 513 725,698 725,698
2015 DEFSG
2016 DEFSG
2017 928 327 867,228 61,099 169,259 230,358
2018 DD502 162,816 859,578 303,238 303,238
2019 811 716,570 964,052 752 518 745,597 1,498 115
2020
2021 186M Misc Deferred Debits
2022 LABOR 334 457 334,457
2023
2024
2025 DEF5G 29,816,416 936 059 880,357 880,357
2026 LABOR 287 023 270,164 858 858
2027 911 072 390,392 520,680 520,680
2028 5NPP5
2029 EXCTAX
2030 Total Misc. Deferred Debits B11 348,968 39,931,073 417 895 417 895
2031
2032 Working Capital
2033 CWC Cash Working Capital
2034 CWC 46,878 030 44,926,877 951 153 538,111 3,489,264
2035 CWC
2036 CWC
2037 B14 46,878,030 44,926,877 951 153 538,111 3,489,264
2038
2039 OWC Other Work. Cap.
2040 131 Cash 5NP 397 250 974 647 422,603 (422 603)(0)
2041 135 Working Funds GP 197 629 185,166 463 12,463
2042 141 Notes Receivabl, GP 997 447 938 862 58,585 58;585
2043 143 Other NR 22,002 724 710,395 292,328 292 328
2044 232 PTD
2045 232 PTD 705,940)(1,605,741)(100 198)(100 198)
~046 232 198,869)119,964)(78,906)(78,906)
.2047 253 Deferred Hedge P
2048 2533 Olher Msc. Df. Cn!. P
2049 2533 Other Msc. Df. Cn!. P (5,408,401)052,438)(355,963)(355,963)
2050 230 Asset Retir. ObIig, 860 504)(1,738,052)(122,452)(122 452)
2051 230 Asset Relir. 0bIig.
2052 254105 ARORegUabilityú P
2053 254105 ARORegLlablllIy P (406 339)(379,595)(26,744)(26 744)
2054 2533 Ctda Reclamelion P 55ECH
2055 B14 20,014 997 913,280 101,717 (422 603)679 114
2056
2057 Total Working Capital B14 893,028 63,840,158 052 870 115,508 168,378
2058 Miscellaneous Rate Base
2059 18221 Unrec Plant & Reg Study Costs
2060
2061
2062 B15
2063
2064 18222 Nuclear Plant - Trojan
2065 575,378)575,378)
2066 TROJP 767,609 528,432 239,177 239 177
2067 TROJD 484,223 135,665 348,557 348,557
2068 815 676,454 088,719 587,735 587 735
2069
2070
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2071
2072 1869 Misc Deferred Debits-Trojan
2073
2074 5NPPN
2075 815
2076
2077 Total Miscellaneous Rate Base B15 676,454 088,719 587,735 587 735
2078
2079 Total Rate Base Additions B15 509,214,731 477,745,555 469,176 081 055 34,550,231
2080 235 Customer 5ervice Deposits
2081 CU5T
2082 CU5T
2083 Total Customer Service Deposits B15
2084
2085 2281 Prop Ins PTD 004 415)(945,421)(58,994)(58,994)
2086 2282 Inj & Dam PTD 248,079)(3,057 303)(190,776)(190,776)
2087 2283 Pen & Ben PTD (63,443,389)(59,717,046)(3,726 343)(3,726,343)
2088 2283 Pen & Ben PTD
2089 254 Ins Prov PTD (2,892,363)(2,722.480 (169 883)
2090 815 (70,588,245 (66,442,250 145,995
2091
2092 22844 Accum Hydro Relicensing Obligation
2093
2094
2095 B15
2096
2097 22842 Prv-Trojan TROJD 676,847)(2,506,716)(170,131)(170 131)
2098 230 ARO TROJP (2,347.494)(2,198.469)(149,025)(149,025)
2099 254105 ARO TROJP (890,548)(834 014)(56,534)(56 534)
2100 254
2101 815 914,889)(5,539,199)(375 690)(375 690)
2102
2103 252 Customer Advances for Construction
2104 DPW 266,338 (324 976)591 314 (591,619)(305)
2105 DPW
2106 ' (258 980)(258 980)
2107 DPW
2108 CU5T (8,713 184 (8,361,643)(351 541
2109 Total Customer Advances for Construction B19 (8,446 845 (8,686,619 239,773
2110
2111 25398 502 Emissions
2112 350,891)(2,350,891
2113 819 (2,350,891)350 891
2114
2115 25399 Other Deferred Credits
2116 (5,493 257)(5.414 274)(78,984)
2117 (532,374)(501 105)(31,269)069 257)
2118 (8,707 768)(8,158 617)(549,151)
2119 714 113 (1,601 296 (112,817
2120 819 (16,447,512 (15,675,291 (772 221)069,257
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
'2121
2122 190 Accumulated Deferred Income Taxes
2123 18,840,389 735,750 104 639 612 121 251
2124 144 156 138,340 816 816
2125 LABOR 140,932 91,435,367 705 566 705,566
2126 DGP 939 939
2127 GUST BADDEBT 943,562 616 587 326,974 326,974
2128 TROJD 485 25,738 747 747
2129 890 878 582,437 308 441 (62,619)245,822
2130 649,652 146 178 503,474 892,163 395,637
2131 PTD SNP 49,438 46,614 824 824
2132 DPW SNPD 11,683 432 155,771 527,661 527 661
2133
2134 Total Accum Deferred Income Taxes B19 150,374 863 142 887,721 487 143 846,156 333,299
2135
2136 281 Accumulated Deferred Income Taxes
2137
2138 DGP (467,329)(467 329)
2139 SNPT
2140 819 (467,329)(467 329)
2141
2142 282 Accumulated Deferred Income Taxes
2143 (983,530)(983 530)
2144 ACCMDIT DITBAL 244 206,738)(1,162,595,266)(81,611 472)(735,529)(82,347 002)
2145 DGP
2146 LABOR 636,666 540 537 96,129 96,129
2147 PTD SNP (464 975)(438 411)(26,564)(26 564)
2148 976,157)648,643)(327 514)(327 514)
2149 15,387 275 416,884 970,391 970,391
2150 819 (1,233 607,459)(1,152,708,429)(80,899,030)(735,529)(81,634 559)
2151
2152 283 Accumulated Deferred Income Taxes
2153 (32 382,955)(32 251,156)(131 798)(131,798)
2154 (9,932,688)(9,306,288)(626,400)32,596 (593,804)
~155 (14 933,734)(13 950 846)(982 888)112,302 (870,585)
1156 LABOR (19 425,930)(18,284,950)140,981)140 981)
2157 GPS (16,528,878)(15,558,056)(970,822)(970,822)
2158 PTD SNP (12,017 507)(11 330 951)(686,556)(686 556)
2159 TROJD 512 210)(1,416,100)(96,111)(96,111)
2160 PTD SNPD
2161 SGCT
2162 SSGCH 828,685)(3,605,339)(223,3:46)(223,346)
. 2163 B19 (110,562,586)(105 703,685)(4,858,902)144 898 (4,714,004)
2164
2165 Total Accum Deferred Income Tax B19 194 262 511)(1,115,991,722)(78,270,789)255 525 (78,015,264)
2166 255 Accumulated Investment Tax Credit
2167 PTD . (2 067 067)(2,067 067)
2168 PTD ITC84 (3,781,541)781,541)
2169 PTD ITC85 (5,419 804)(5,419,804)
2170 PTD ITC86 (2,342,943)342,943)
2171 PTD ITC88 (325,944)(325,944)
2172 PTD ITC89 (692,950)(692,950)
2173 PTD ITC90 (416 622)(358,372)(58,250)(58,250)
2174 PTD DGU
2175 Total Accumlated ITC B19 (12,979,804)(12 921 554)(58,250)(2,067,067)(2,125,317)
2176
2177 Total Rate Base Deductions 308,639,807)225,256,635)(83,383,172)(5,730,748)(89,113,920)
2178
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL
~179
1180
2181 108SP Steam Prod Plant Accumulated Depr
2182
2183 (814,307,951)(762,954 035)(51 353,916)(51 353,916)
2184 (908,917 121)(851 596 726)(57 320,395)(57 320 395)
2185 (396 213 930)(371 ,226,901)(24 987 029)(182,811)(25,169,841)
2186 SSGCH (208 389,028)(196,232,684)(12 156 344)(12 156,344)
2187 817 (2,327 828,030)(2,182,010,346)(145 817,684)(182,811)(146 000,495)
2188
2189 108NP Nuclear Prod Plant Accumulated Depr
2190
2191
2192
2193 817
2194
2195
2196 108HP Hydraulic Prod Plant Accum Depr
2197
2198 (151 478,467)(141 925,555)552,912)(9,552 912)
2199 (28,310 690)(26,525,291)785,399)(1,785,399)
2200 (38,673,513)(36,234,587)438,925)813)(2,446,738)
2201 (12 392 382)(11 610,863)(781,519)203,079 (578 441)
2202 817 (230 855,052)(216,296,296)(14 558,756)195,266 (14 363,490)
2203
2204 1080P Other Production Plant - Accum Depr
2205
2206 079,955)948,784)(131 171)(131 171)
2207
2208 (56,480,589)(52,918 669)(3,561,920)(508,328)070,248)
2209 SSGCT (11 757 005)(10 854,172)(902,833)(902,833)
2210 817 (70,317 548)(65,721 625)595,924)(508,328)(5,104 252)
2211
2212 108EP Experimental Plant - Accum Depr
~213
:214
2215
2216
2217 Total Production Plant Accum Depreciation B17 629,000 630)464,028,267)(164,972,363)(495,874)(165,468,237)
2218
2219 Summary of Prod Plant Depreciation by Factor
2220
2221 DGP
2222 DGU
2223 408 854,598)(2,256,941,411)(151 913,187)(495,874)(152,409,061)
2224 SSGCH (208,389,028)(196,232,684)(12,156,344)(12 156,344)
2225 SSGCT (11 757 005 (10,854,172 (902,833)(902,833
2226 Total of Prod Plant Depreciation by Factor 629 000,630)(2,464 028,267 164 972 363)(495,874 (165,468,237)
2227
2228
2229 108TP Transmission Plant Accumulated Depr
2230 (356,751,195)(334 252 863)(22 498,332)
2231 (357.468,535)(334 924,965)(22,543,571)
2232 (284 718,132)(266,762 528)(17 955,604 (51 779
2233 Total Trans Plant Accum Depreciation 817 (998 937,863 (935,940,356 (62,997,507 (51,779
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2234 108360 Land and Land Rights
2235 DPW (5,002,571)802,259)(200 311)(200,311)
2236 817 (5,002,571)(4,802 259)(200,311)(200,311)
2237
2238 108361 Structures and Improvements
2239 DPW (14 553,770)(14 032,854)(520 916)(520 916)
2240 817 (14 553,770)(14 032,854)(520,916)(520,916)
2241
2242 108362 Station Equipment
2243 DPW (160,920,994)(153 596 282)324,712)324 712)
2244 817 (160 920,994)(153,596 282)324 712)324 712)
2245
2246 108363 Storage 8attery Equipment
2247 DPW (33,717)(33,717)
2248 817 (33,717)(33,717)
2249
2250 108364 Poles, Towers & Fixtures
2251 DPW (402,808 979)(380 590,240)(22 218,739)(62,283)(22 281 022)
2252 817 (402 808,979)(380,590,240)(22,218,739)(62 283)(22 281,022)
2253
2254 108365 Overhead Conductors
2255 DPW (229 955,968)(218,907,786)(11 048,182)(11 048,182)
2256 817 (229,955,968)(218 907 786)(11,048 182)(11 048 182)
2257
2258 108366 Underground Conduit
2259 DPW (103,782,652)(100,681 324)(3,101 329)(3,101,329)
2260 817 (103 782,652)(100,681 324)(3,101 329)(3,101 329)
2261
2262 108367 Underground Conductors
2263 DPW (215,289,506)(205,120,332)(10,169,174)(10,169,174)
2264 817 (215,289,506)(205 120 332)(10,169 174)(10,169,174)
2265
2266 108368 Line Transformers
2267 DPW (335 780,073)(309,547,408)(26 232,665)(26,232 665)
2268 817 (335,780,073)(309 547,408)(26,232,665)(26 232,665)
1269
2270 108369 Services
2271 DPW (135,503,433)(125,431 141)(10,072,291)(10,072 291)
2272 817 (135 503,433)(125,431 141)(10,072 291)(10,072 291)
2273
2274 108370 Meters
2275 DPW (87 177,195)(81 687 590)489,605)(5,489,605)
2276 817 (87 177 195)(81,687 590)(5,489,605)(5,489 605)
2277
2278
2279
2280 108371 Installations on Customers' Premises
2281 DPW (5,848,265)(5,712 338)(135,927)(135 927)
2282 817 848 265)(5,712,338)(135,927)(135,927)
2283
2284 108372 Leased Property
2285 DPW (42,329)(37,535)(4,794)794)
2286 817 (42,329)(37 535)(4,794)794)
2287
2288 108373 Street Lights
2289 DPW (19,690,579)(19,431 814)(258,765)(258,765)
2290 817 (19 690,579)(19,431 814)(258,765)(258,765)
2291
2292 108000 Unclassified Dist Plant - Acct 300
2293 DPW
2294 817
2295
2296 108DS Unclassified Dist Sub Plant - Acct 300
2297 DPW
2298 817
2299
2300 108DP Unclassified Dist Sub Plant - Acct 300
2301 DPW
2302 817
2303
2304
2305 Total Distribution Plant Accum Depreciation B17 716,390,030)619.612,621)(96,777,410)(62,283)(96,839,693)
2306
2307 Summary of Distribution Plant Depr by Factor
2308 716 390,030)619,612,621)(96 777,410)~62 283)(96 839,693)
2309
2310 Total Distribution Depreciation by Factor 817 716,390 030)(1 ,619,612 621)(96 777,410)(62 283)(96,839,693)
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2311 108GP General Plant Accumulated Depr
2312 SITUS (145 055,671)(133,660,396)(11,395 274)(11 395,274)
2313 DGP (8,742,509)191 167)(551 342)(551,342)
2314 DGU (17 221,109)(16,135,068)086,040)(1,086,040)
2315 GcSG (38,377 157)(35,956,921)(2,420,236)249)(2,421,485)
2316 CUST 584 890)(5,359,563)(225 327)(225,327)
2317 PTD (93,286 976)(87,807 772)(5,479,204)(3,788)(5,482,992)
2318 (517,715)(483,640)(34 074)(34,074)
2319 SSGCT (43,455)(40,118)(3,337)(3,337)
2320 SSGCH (2,881 702)713,599)(168,104)(168,104)
2321 817 (311 711 182)(290,348,244)(21,362 938)(5,037)(21,367,975)
2322
2323
2324 108MP Mining Plant Accumulated Depr.
2325
2326 (145,270 106)(135 708,921)(9,561 185)51,985 (9,509,200)
, 2327 817 (145 270,106)(135,708,921)561 185)985 (9,509,200)
2328 108MP Less Centralia Situs Depreciation
2329
2330 817 (145 270,106)(135 708,921)(9,561 185)51,985 (9,509,200)
2331
2332 1081390 Accum Depr - Capital Lease
2333 PTD 817
2334
2335
2336 Remove Capital Leases
2337 817
2338
2339 1081399 Accum Depr - Capital Lease
2340
2341 817
2342
2343
2344 Remove Capital Leases
2345 817
2346
2347
2348 Total General Plant Accum Depreciation B17 (456,981,288)(426,057 165)(30,924 123)46,948 (30 877,176)
2349
2350
2351
2352 Summary of General Depreciation by Factor
2353 (145,055 671)(133,660,396)(11 395,274)(11 395,274)
2354 DGP
2355 DGU
2356 (145 787 821)(136,192,561)(9,595,260)985 (9,543,275)
2357 (93,286,976)(87 807,772)479 204)(3,788)(5,482 992)
2358 (5,584 890)359,563)(225,327)(225,327) ,
2359 (64 340,774)(60,283,156)057 618)249)(4,058,867)
2360 DEU
2361 SSGCT (43,455)(40,118)(3,337)(3,337)
2362 SSGCH (2,881 702)713,599)(168,104)(168,104)
2363 Remove Capital Leases
2364 Total General Depreciation by Factor (456,981 288)(426,057 165)(30,924 123)46,948 (30,877 176)
2365
2366
2367 Total Accum Depreciation - Plant In Service B17 (5,801,309,811)(5,445,638,408)(355,671,403)(562,988)(356,234,391)
2368 111SP Accum Prov for Amort-Steam
2369 SSGCH
2370 SSGCT (209 674 (193,573 (16,101)(16,101
2371 818 (209,674 193,573 (16,101 16,101
2372
2373
2374 111GP Accum Prov for Amort-General
2375 SITUS (15 908,720)(15,908,720)
2376 CUST 755 807)(1,684 967)(70,840)(70,840)
2377 (288,652)(270,448)(18 204)(18,204)
2378 PTD 860,848)516,611)(344,236)~344,236)
2379
2380 818 (23,814 027)(23,380,747)(433,280)(433 280)
2381
REVISED PROTOCOL Page 2.
Beginning/Ending
FERC BUS PITA UNADJUSTED RESULTS IDAHO
ACCT DESCRIP,FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2382
2383 111 HP Accum Prov for Amort-Hydro
2384 (344 258)(322 548)(21 710)(21 710)
2385
2386 (937)(878)(59)(59)
2387 (255,706)(239,580)(16,126)(16,126)
2388 818 (600,901)(563,006)(37 896)(37 896)
2389
2390
2391 1111P Accum Prov for Amort-Intangible Plant
2392 SITUS 179,394)714,504)(1,464 890)464 890)
2393 DGP 802,651)(2,625,904)(176,748)(176,748)
2394 DGU (311 935)(292 263)(19,672)(19,672)
2395 (674 811)(630,397), (44,414)(44 414)
2396 (30,055,084)(28,159,676)895,409)(2,631)(1,898,040)
2397 (9,881 800)(9,258,610)(623,191)(21,551)(644 741)
2398 (2,445,587)291 357)(154 230)(154 230)
2399 GUST (72,612,464)(69,682 853)929,611)929,611)
2400 SSGCT
2401 SSGCH (11,314)(10,654)(660)(660)
2402 PTD (219,509,204)(206,616,347)(12,892 857)(14 136)(12,906,993)
2403 818 (347 484,244)(327,282,563)(20,201 681)(38,318)(20,239 999)
2404 1111P Less Non-Utility Plant
2405 NUTIL OTH
2406 (347,484,244)(327 282,563)(20 201 681)(38,318)(20 239 999)
2407
2408 111390 Accum Amtr - Capital Lease
2409 SITUS
2410
2411 PTD
2412
2413
2414 Remove Capilal Lease Ami'
2415
2416 Total Accum Provision for Amortization B18 (372,108,846)(351 419 889)(20,688,957)(38,318)(20,727 275)
~417
2418
2419
2420
2421 Summary of Amortization by Factor
2422 (25,088,114)(23,623,224)464 890)(1,464 890)
2423 DGP
2424 DGU
2425 (674 811)(630,397)(44,414)(44,414)
2426 (225 370,052)(212 132 958)(13,237 093)(14 136)(13,251 230)
2427 (74 368 270)(71 367 820)(3,000,451)000,451)
2428 SSGCT (209 674)(193,573)(16,101)(16 101)
2429 SSGCH (11,314)(10,654)(660)(660)
2430 (46,386 611)(43,461 263)925,348)(24 182)949 530)
2431 Less Capital Lease
2432 Total Provision For Amortization by Factor (372,108,846)(351,419,889)(20 688 957)(38 318)(20,727 275)
IDAHO REVISED PROTOCOL Page 3.0 Total
Revenue Adjustments (Tab 3)
TOTAL
Temperature Effective Price Revenue SO2 Emission Revenue Wheeling
Total Normalized Normalization Change Normalizing Allowances Correcting Entries Revenues
Operating Revenues:
2 General Business Revenues 444604 778 856)91,557 131 903
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues 669,377 994 639 (325 262)
Total Operating Revenues 113 981 778 856)557 131 903 994 639 (325 262)
OperaUng Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal 382 534 (594 334)30,590 742 580 (19,948)332,319 (108 673)
State 818,464 (80 760)157 867388 711)45,157 (14 767)
25 Deferred Income Taxes (301 861)(301,861)
26 Investment Tax Credit Adj.
27 Mise Revenue & Expense 855,123 855 123
Total Operating Expenses:754,260 (675 094)747 609 969 530 603 377,476 (123 440)
Operating Rev For Return:359,721 103 762)56,810 521 934 (530,603)617,164 (201,822)
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred 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
Total Electric Plant:
Deductions:
47 Accum Prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax 892,163 892,163
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposijs
53 Miscellaneous Deductions 350 891)350 891)
Total Deductions:(1,458 728)(1,458 728)
Total Rate Base:(1,458 728)458,728)
60 Estimated ROE impact 11.115%500%026%11.566%202%280%091%
64 TAX CALCULATION:
66 Operating Revenue 39,258 858 778 856)557 131 903 (855,123)994 639 (325262)
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule OM" Additions 968,327 968,327
71 Schedule "M" Deductions 172 909 172,909
72 Income Before Tax 054,275 778 856)557 41,131 903 (59,706)994,639 (325262)
74 State Income Taxes 818,464 (80 760)157 867 388 (2,711)157 (14767)
75 .
76 Taxable Income 235 811 (1,698 096)87,400 39,264,515 (56995)949 483 (310,496)
78 Federal Income Taxes 382,534 (594 334)590 742,580 (19,948)332,319 (108 673)
Rocky Mountain Power
Idaho Results of Operations December 2006
Temperature Normalization
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Residential 440 (968 744)Situs (968,744)
Commercial 442 (810 112)Situs (810 112)
778 856)(1,778,856)
Description of Adjustment:
This adjustment normalizes revenues in the test period by comparing actual loads to temperature normalized loads. Weather
normalization reflects weather patterns which were measurably different than normal. Only residential and commercial sales are
considered sensitive to specific weather patterns. This adjustment to revenues corresponds to the temperature adjustments made to
system peak, energy loads and net power costs.
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Table 1 MWHs
Rocky Mountain Power
State of Idaho
Summary of MWH Adjustments
12 Months Ending December 2006
Total Total
Booked Type I Type 2 Adjusted
MWh'Adjustments Adjustments 4 MWH
Residential 677 539 751)670 788
Commercial 400 705 (18 810)381 895
Industrial 774 006 361)769 644
Public St & Hwy 321 326
Nu West 119 309 379)109 930
Monsanto Finn 840 840
Monsanto Non Finn 278 860 897 281 757
Monsanto Curtailed 948 948
Monsanto-Subtotal 357 700 845 395 545
Total Idaho 331 579 (1,450)330 129
Source / Fonnula 305F Table 2 Table 2 A+B+C
1. Type 1 adjustment includes temperature adjustment, out of period adjustment, nonnalization of special contracts,
and adjustment made to reconcile Blocking kWh with booked kWh,
2. Includes irrigation.
3. The curtailed load is added back, since the reduction in loads due to curtailment is considered an acquisition
of resources to meet the load.
4. Type 2 adjustment includes schedule 19 billed cheaper
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Effective Price Change
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Residential 440 Situs
Commercial 442 (8,419)Situs (8,419)
Industrial 442 (159)Situs (159)
Situs Contracts 442 100,135 Situs 100 135
Public Street & Highway 444 Situs
557 557
Description of Adjustment:
In continuing the process of eliminating schedule 19, this adjustment includes the annualization of schedule 19 customers who bill
cheaper on schedule 6 and Schedule 23. Schedule 19 is an optional schedule, closed to new service, for commercial and industrial
customers who have space heating. Some customers, depending upon their usage characteristics, could be receiving service on either
schedule 6 or 23. In the normalization process we recalculate the schedule 19 customer's monthly bill applying schedules 6 and 23
rates to see if they would have billed cheaper on either one of these two schedules. This adjustment reflects the calculated reduction in
revenue for those customers who would have billed cheaper on schedules 6 or 23.
This adjustment also includes the annualization of the NuWest September 1, 2006 price change that occurred during the test period.
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Revenue Normalizing
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Residential 440 19,043,214 Situs 19,043,214
Commercial 442 180,725 Situs 180,725
Industrial 442 987,748 Situs 987 748
Situs Contracts 442 264 203 Situs 264 203
Public Street & Highway 444 (225)Situs (225)
32,475,665 32,475,665
Adjustment to Revenue:
Residential
Commercial
Industrial
Situs Contracts
Public Street & Highway
440 Situs
442 Situs
442 878 870 Situs 878,870
442 777 368 Situs 777 368
444 Situs
656 238 656,238
Description of Adjustment:
The type one (1) adjustments remove the BPA credit, acquisition commitment revenue credits, and normalize other types of customer
revenues for the test period. Please see page 3.3 for a breakout by customer class
The removal of $31.7 million BPA credit makes up the majority of this type (1) adjustment. The bulk of the credit is being removed from
the residential and irrigation customer classes. The BPA credit is also removed from expense in adjustment 5.
The removal of $524 857 representing deferred revenues from two merger commitments. The first is West Valley lease, commitment
no. (I 27) and the other one is administrative & general credit, commitment no. (I 31). These merger commitments are accounted for in
separate regulatory adjustment numbers 5.3 and 4.
The type three (3) adjustments include the proforma price change of Monsanto ($6.8m) and Irrigation tariffs contracts ($1.9m) which
were effective January 1, 2007.
Rocky Mountain Power PAGE 3.4
Idaho Results of Operations December 2006
802 Emission Allowances
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Gain on Sales of Allowances 4118 15,619,652 582%028,032
Allowed Gain from Sales of Allowances 4118 (2,627,138)582%(172 909)
12,992,514 855,123
Adjustment to Rate Base:
Accum Deferred Inc Taxes 190 13,555,291 582%892 163
Regulatory Deferred Sales 25398 (35,718,817)582%(2,350,891)
(22 163,526)(1,458,728)
Adjustment to Tax:
Schedule M Additions SCHMAT 712,500 582%968,327
Schedule M Deductions SCHMDT 627,138 582%172,909
DIT Expense 41110 (5,583,394)582%(367,480)
DIT Expense 41010 996,999 582%65,619
Description of Adjustment:
The Company is proposing to amortize the gain on S02 emission sales over a fifteen-year period. Amortizing the revenues, allows the
Company to spread the revenue credits evenly to customers over time as they pay for the assets that provided the credits. This
amortization also matches the sales of the credits to the future periods when the credits are to be used.
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Rocky Mountain Power
Idaho General Rate Case
S02 Emission Allowances
Page 3,4,
~f~jft;ljl~Pi~ ~,~~~~!111~;I~1JA.~)~ :'
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ftii.
6ft Account Balance Display
:~ ! L~L~.;~~"'e~;I"i~~~In~~~~~u~..!ticu;~~~i i=~~~~~~~~~~:r~1u~~~~~~aJL~~
Total Sales for CY
2006:
$15,619,652.
Rocky Mountain Power
Idaho Results of Operations December 2006
Revenue Correcting Entries
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue: (1)
Residential 440 886,270 Situs
Residential 440 (536,677)Situs
Residential 440 349,593)Situs
Commercial/Industrial 442 201,569 Situs
Commercial/Industrial 442 (4,868,891)Situs
Commercial/Industrial 442 332,678)Situs
Public Lighting 444 25,672 Situs
Public Lighting 444 (25,582)Situs
Public Lighting 444 (90)Situs
Adjustment to Revenue: (2)
Other Electric Revenues 456 (15,494 291)Situs
Other Electric Revenues 456 15,494 353 306%977,143
Other Electric Revenues 456 (62)OTHER 000%
Other Electric Revenues 456 574,729 Situs
Other Electric Revenues 456 277 271 306%17,486
Other Electric Revenues 456 (852 000)OTHER 000%
Other Electric Revenues 456 422 257 Situs
Other Electric Revenues 456 (422 257)OTHER 000%
Other Electric Revenues 456 156 306%
Other Electric Revenues 456 (156)OTHER 000%
994 639
Description of Adjustment:
(1) The general business revenues in unadjusted results are allocated by profit center. However, the Company has profit centers in
California, Oregon, Washington and Wyoming that cross state boundaries. This adjustment correctly assigns allocation factors by
tax jurisdiction code rather than by profit center.
(2) Also, this adjustment corrects the allocation code on several transactions where other electric revenues were assigned situs to
individual states but should be assigned a system allocation code.
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r
20
0
6
10
9
UT
A
H
10
6
8
Hu
n
t
e
r

P
i
n
t

C
o
m

C
o
r
e
64
,
95

O
i
l
, G
e
s

G
r
a
v
e
l

R
o
y
a
i
l
i
e
s
45
6
MI
S
C

O
T
H
E
R

R
E
V
30
1
9
0
0
Ele
c
t

I
n
c

-

O
t
h
e
r
20
0
6
10
9
UT
A
H
10
7
0
Hu
n
t
g
l
n

P
i
n
t

C
o
m

C
o
r
38
.
17
9
.
83

O
i
l
, G
a
s

G
r
a
v
e
l

R
o
y
a
l
l
!
e
s
45
6
MI
S
C

O
T
H
E
R

R
E
V
30
1
9
0
0
Ele
c
t

I
n
c

-

O
t
h
e
r
20
0
6
10
9
UT
A
H
10
6
6
Hu
n
t
e
r

P
i
n
t

C
o
m

C
o
r
e
30
.
02

O
i
l
, G
a
s

G
r
a
v
e
l

R
o
y
a
l
t
i
e
s
45
6
MI
S
C

O
T
H
E
R

R
E
V
30
1
9
0
0
Ele
c
t

I
n
c

-

O
t
h
e
r
20
0
6
10
9
UT
A
H
10
7
0
Hu
n
l
g
l
n

P
i
n
t

C
o
m

C
o
r
17
,
34
4
,
24

O
i
l
,

G
a
s

G
r
a
v
e
l

Ro
y
a
l
t
i
e
s
45
6
MI
S
C

O
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H
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R

R
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V
30
1
9
0
0
El
e
c
t
l
n
c
-
Ot
h
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r
20
0
6
10
9
UT
A
H
17
3
4
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P

R
e
a
l

E
s
t
a
t
e

M
g
m
t
16
6
.
19

O
i
l
,

G
a
s

G
r
e
v
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l

R
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y
a
l
t
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s
45
6
MI
S
C

O
T
H
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R

R
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V
30
1
9
0
0
Ele
c
t

I
n
c

-

O
t
h
e
r
20
0
6
10
9
UT
A
H
10
6
8
Hu
n
t
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r

P
i
n
t

C
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m

C
o
r
e
35
.
4
1
Oil
,

G
a
s

G
r
a
v
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l

R
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y
e
l
t
i
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s
45
6
MI
S
C

O
T
H
E
R

R
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V
30
1
9
0
0
Ele
c
t

I
n
c

-

O
t
h
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r
20
0
6
10
9
UT
A
H
10
7
0
Hu
n
t
g
t
n

P
i
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t

C
o
m

C
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r
19
,
78
6
.
48

O
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, G
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G
r
a
v
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l

R
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a
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t
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s
45
6
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S
C

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R

R
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30
1
9
0
0
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c
t

I
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c

-

O
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r
20
0
6
10
9
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A
H
10
7
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Hu
n
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n

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C
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m

C
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45
8
.
55

O
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,

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s

G
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a
v
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l

R
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a
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t
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s
45
6
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H

E
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L

W
H
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L
30
1
9
1
5
Ot
h
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l
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c
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r
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c

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v

(
20
0
6
10
8
OR
E
G
O
N
90
0
6
Po
w
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r

D
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l
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y

-

B
I
S
(1
3
,
84
7
.
94
)

P
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w
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D
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y

R
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45
6
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H

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U
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X
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L

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H
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30
1
9
1
5
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h
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(
20
0
6
10
8
OR
E
G
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N
90
0
6
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y

-

B
I
S
23
1
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y

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45
6
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H

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L
30
1
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1
5
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c

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(
20
0
6
10
8
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G
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90
0
6
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-

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(1
7
35
4
.
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)

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Pa
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3
.
Ro
c
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y

M
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a
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p
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a
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a
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s
L.

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c
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Pr
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D
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W
Ma
c
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t
Pr
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y

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c
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p
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n
SA
P

A
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t

D
s
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c
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l
p
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n
FE
R
C

L
o
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n

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a
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s
Ce
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Pro
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t

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a
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a
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:
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.
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C
a
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s
45
6
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C

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R

R
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V
30
1
9
1
5
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l
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c

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(
20
0
6
10
8
OR
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G
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N
90
0
6
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w
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y

-

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'
S
(2
,
83
1
,
78
)
Po
w
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r

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n
u
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45
S
MIS
C

O
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R

R
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30
1
9
1
5
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r

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c
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c

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(
20
0
6
10
8
OR
E
G
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N
90
0
6
Po
w
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e
l
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y

-

B/S
(4
,
4
4
5
,
91
)
Po
w
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r

D
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l
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y

R
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v
e
n
u
e
45
6
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C

O
T
H
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R

R
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V
30
1
9
1
5
Oth
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r

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l
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c
t
r
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c

R
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v

(
20
0
6
10
8
OR
E
G
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N
90
0
6
Po
w
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r

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l
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r
y

-

B/S
45
5
,
Po
w
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r

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l
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r
y

R
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v
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n
u
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45
6
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C

O
T
H
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R

R
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30
1
9
1
5
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c
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c

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(
20
0
6
10
8
OR
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G
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N
90
0
6
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w
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l
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y

-

B
'
S
(0
,
53
)
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w
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r
y

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n
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45
6
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C

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R
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30
1
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1
5
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h
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c

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(
20
0
6
10
8
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G
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90
0
8
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y

-

B
'
S
85
6
.
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w
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r

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r
y

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v
e
n
u
e
45
6
MIS
C

O
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H
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R

R
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V
30
1
9
1
5
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e
r

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l
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c
m
c

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v

(
20
0
6
10
8
OR
E
G
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N
90
0
6
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r

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l
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y

-

B
'
S
(2
0
.
91
)
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w
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r
y

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n
u
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45
6
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C

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30
1
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1
5
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"
c

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20
0
6
10
8
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G
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N
90
0
6
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y

-

B
'
S
34
3
.
4
8
Po
w
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y

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n
u
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45
6
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C

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R

R
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30
1
9
1
5
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c
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c

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(
20
0
6
10
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G
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90
0
6
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y

-

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S
12
8
.
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45
6
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C

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30
1
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1
5
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h
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c

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20
0
6
10
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G
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90
0
6
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-

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'
S
(2
1
9
.
12
)
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w
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n
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45
6
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H

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30
1
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1
5
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c

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(
20
0
6
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11
9
2
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a
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25
4
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45
6
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30
1
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20
0
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11
9
2
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p
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25
3
32
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,
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a
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n

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s
45
6
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H

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30
1
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1
5
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(
20
0
6
10
8
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G
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11
9
2
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a
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m
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u
p
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t
18
6
,
57
5
,
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a
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m
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n

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d

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n
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s
45
6
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30
1
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1
5
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c

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(
20
0
6
10
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11
9
2
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a
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s
m
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u
p
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t
26
7
91
2
,
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a
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n

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d

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n
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s
45
6
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30
1
9
1
5
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c

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(
20
0
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11
9
2
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a
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t
39
3
,
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4
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a
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m
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n

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n
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s
45
6
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30
1
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1
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20
0
6
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11
9
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36
3
29
4
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n

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n
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s
45
6
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30
1
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1
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(
20
0
6
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11
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2
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25
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2
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45
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30
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20
0
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11
9
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20
5
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n

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45
6
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30
1
9
1
5
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(
20
0
6
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11
9
2
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a
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p
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t
77
9
,
04
4
.
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a
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45
6
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.
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,
Rocky Mountain Power
Idaho Results of Operations December 2006
Wheeling Revenues
PAGE
ACCOUNT
TOTAL
COMPANY
IDAHO
ALLOCATEDFACTORFACTOR %
Adjustment to Revenue:
Other Electric Revenues 306%(325 262)456 157 616)
Description of Adjustment:
During calendar year 2006, there were various transactions regarding wheeling revenues that the Company does not expect to
occur in calendar year 2007. These transactions relate to prior period adjustments and contract terminations. This adjustment
normalizes wheeling revenues for the test period.
REF#
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P
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30
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26
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P
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P
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P
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30
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(7
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P
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P
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P
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(9
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P
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P
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P
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6
30
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(4
3
3
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P
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8
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2
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P
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3
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P
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P
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7
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10
8
15
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P
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P
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09
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P
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6
10
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(2
3
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02
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P
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0
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10
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59
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P
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10
8
(2
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30
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P
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(3
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6
10
8
(1
0
79
2
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Pa
g
e

3
.
Ro
c
k
y

M
o
u
n
t
a
i
n

P
o
w
e
r
Id
a
h
o

G
e
n
e
r
a
l

R
a
t
e

C
a
s
e
Wh
e
e
l
i
n
g

R
e
v
e
n
u
e

a
d
j
Po
s
t
g
Da
t
e
Re
f
D
o
c
.
No
.
Pr
o
f
i
t

C
t
r
Ac
c
o
u
n
t
FE
R
C

A
c
c
t
Ma
c
c
t
Lo
c
a
t
n
Al
l
o
c
a
t
i
o
n
Am
o
u
n
t

E
x
p
l
a
n
a
t
i
o
n
Ja
n
-
11
1
2
5
0
3
1
3
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
6
1
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
3
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
02
6
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
4
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(7
2
7
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
4
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(7
2
7
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
4
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(7
2
7
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
4
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(7
2
7
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
4
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(7
2
7
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
4
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
(1
5
,
97
7
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
5
0
3
1
4
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(5
,
61
3
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
4
1
0
0
5
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
(6
,
61
9
)

P
r
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
Ja
n
-
11
1
2
4
1
0
0
5
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
32
6
Pr
i
o
r

Y
e
a
r

B
i
l
l
i
n
g
s
71
8
,
13
8
Ja
n
-
18
0
0
0
4
0
9
2
1
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ja
n
-
18
0
0
0
4
0
9
2
1
11
9
2
30
1
9
1
2
45
6
1
6
0
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
0
1
7
1
5
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
4
4
5
9
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
8
,
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
5
2
3
3
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
38
,
25
0

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
0
1
7
1
5
11
9
2
30
1
9
1
2
45
6
1
6
0
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
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m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
4
4
5
9
11
9
2
30
1
9
1
2
45
6
1
6
0
0
45
6
10
8
(9
1
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5
)

C
o
n
t
r
a
c
t

t
e
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m
i
n
a
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e
d

f
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r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
5
2
3
3
11
9
2
30
1
9
1
2
45
6
1
6
0
0
45
6
10
8
12
5

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
r
-
11
1
5
5
5
3
6
1
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
8
,
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
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n
a
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d

f
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r

C
Y

2
0
0
7
Ma
r
-
11
1
5
5
5
3
6
1
11
9
2
30
1
9
1
2
45
6
1
6
0
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
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m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ap
r
-
11
1
8
3
7
3
5
1
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
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n
a
t
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d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
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m
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n
a
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e
d

f
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r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
25
0

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
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d

f
o
r

C
Y

2
0
0
7
Ap
r
-
11
1
8
3
7
3
5
1
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
,
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
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n
a
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d

f
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r

C
Y

2
0
0
7
Ma
y
-
11
1
9
1
7
5
7
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(3
8
,
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
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n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(3
8
,
25
0
)

C
o
n
t
r
a
c
t

t
e
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m
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n
a
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d

f
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r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
25
0

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
y
-
11
1
9
1
7
5
7
0
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
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e
d

f
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r

C
Y

2
0
0
7
Ju
n
-
11
2
0
1
5
6
3
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(3
8
25
0
)

C
o
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t
r
a
c
t

t
e
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m
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n
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d

f
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r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(3
8
,
25
0
)

C
o
n
t
r
a
c
t

t
e
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m
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n
a
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d

f
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r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
38
,
25
0

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
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d

f
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r

C
Y

2
0
0
7
Pa
g
e

3
.
Ro
c
k
y

M
o
u
n
t
a
i
n

P
o
w
e
r
Id
a
h
o

G
e
n
e
r
a
l

R
a
t
e

C
a
s
e
Wh
e
e
l
i
n
g

R
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v
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n
u
e

a
d
j
Po
s
t
g
Da
t
e
Re
f
D
o
c
.
No
.
Pr
o
f
i
t

C
t
r
Ac
c
o
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FE
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C

A
c
c
t
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c
c
t
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c
a
t
n
Al
l
o
c
a
t
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o
n
Am
o
u
n
t

E
x
p
l
a
n
a
t
i
o
n
Ju
n
-
11
2
0
1
5
6
3
0
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
,
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
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d

f
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r

C
Y

2
0
0
7
Ju
l
-
11
2
3
0
0
9
2
6
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
l
-
11
2
3
2
0
1
3
0
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
l
-
11
2
3
2
0
1
3
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
25
0

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
l
-
11
2
3
0
0
9
2
6
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Au
g
-
11
2
3
8
1
8
5
7
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Au
g
-
11
2
3
8
1
8
5
7
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Se
p
-
11
2
4
4
6
9
5
4
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Se
p
-
11
2
4
4
6
9
5
4
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Oc
t
-
11
2
6
8
4
7
0
0
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Oc
t
-
11
2
6
8
4
7
0
0
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
No
v
-
11
2
8
0
9
1
9
6
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
8
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
No
v
-
11
2
8
0
9
1
9
6
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
De
c
-
11
2
8
9
9
0
5
5
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
8
,
25
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
De
c
-
11
2
8
9
9
0
5
5
11
9
2
30
1
9
1
2
45
6
1
9
2
0
45
6
10
8
(9
1
12
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ja
n
-
18
0
0
0
4
0
9
2
1
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
,
24
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ja
n
-
18
0
0
0
4
0
9
2
1
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
22
9
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ja
n
-
18
0
0
0
4
0
9
2
1
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
24
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ja
n
-
18
0
0
0
4
0
9
2
1
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
(9
,
22
9
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ja
n
-
11
1
2
6
2
9
8
9
11
9
2
30
1
9
1
7
45
6
2
6
6
0
45
6
(9
1
0
23
2
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
8
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(1
0
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(1
0
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
0
1
7
1
5
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
(9
,
03
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
0
1
7
1
5
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
,
17
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
4
4
5
9
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
06
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
4
4
5
9
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
18
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
5
2
3
3
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
03
4

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
5
2
3
3
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
17
4

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
0
1
7
1
5
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
03
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
0
1
7
1
5
11
9
6
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
(3
,
17
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
4
4
5
9
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
(9
,
06
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
4
4
5
9
11
9
6
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
18
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
5
2
3
3
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
03
4

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Fe
b
-
11
1
3
1
5
2
3
3
11
9
6
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
17
4

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(9
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Pa
g
e

3
.
6.
4
Ro
c
k
y

M
o
u
n
t
a
i
n

P
o
w
e
r
Id
a
h
o

G
e
n
e
r
a
l

R
a
t
e

C
a
s
e
Wh
e
e
l
i
n
g

R
e
v
e
n
u
e

a
d
j
Po
s
t
g
Da
t
e
Re
f
D
o
c
.
No
,
Pr
o
f
i
t

C
t
r
Ac
c
o
u
n
t
FE
R
C

A
c
c
t
Ma
c
c
t
Lo
c
a
t
n
Al
l
o
c
a
t
i
o
n
Am
o
u
n
t

E
x
p
l
a
n
a
t
i
o
n
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(9
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
r
-
11
1
5
5
5
3
6
1
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
65
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
r
-
11
1
5
5
5
3
6
1
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
33
9
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
r
-
11
1
5
5
5
3
6
1
11
9
6
30
1
9
7
0
45
6
2
0
0
0
45
6
10
8
65
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
r
-
11
1
5
5
5
3
6
1
11
9
2
30
1
9
1
5
45
6
2
0
0
0
45
6
10
8
33
9
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(1
2
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(1
2
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ap
r
-
11
1
8
3
7
3
5
1
11
9
6
30
1
9
7
0
45
6
2
3
0
0
45
6
10
8
87
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ap
r
-
11
1
8
3
7
3
5
1
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
11
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
11
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
11
8

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ap
r
-
11
1
8
3
7
3
5
1
11
9
6
30
1
9
7
0
45
6
2
3
0
0
45
6
10
8
(8
,
87
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ap
r
-
11
1
8
3
7
3
5
1
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
11
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
11
8
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
11
8

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(1
3
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(1
3
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
y
-
11
1
9
1
7
5
7
0
11
9
6
30
1
9
7
0
45
6
2
3
0
0
45
6
10
8
27
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
y
-
11
1
9
1
7
5
7
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(2
,
55
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(2
,
55
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
55
4

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
y
-
11
1
9
1
7
5
7
0
11
9
6
30
1
9
7
0
45
6
2
3
0
0
45
6
10
8
27
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ma
y
-
11
1
9
1
7
5
7
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
55
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
55
4
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
55
4

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
1
5
6
3
0
11
9
6
30
1
9
7
0
45
6
2
3
0
0
45
6
10
8
(9
,
16
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
1
5
6
3
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(3
,
22
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(3
,
22
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
22
0

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
1
5
6
3
0
11
9
6
30
1
9
7
0
45
6
2
3
0
0
45
6
10
8
(9
,
16
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
1
5
6
3
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
22
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
(3
,
22
0
)

C
o
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t
r
a
c
t

t
e
r
m
i
n
a
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d

f
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r

C
Y

2
0
0
7
Ju
n
-
11
2
0
4
2
2
8
9
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
22
0

Co
n
t
r
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t

t
e
r
m
i
n
a
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d

f
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r

C
Y

2
0
0
7
Ju
l
-
11
2
3
0
0
9
2
6
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
(8
,
68
5
)

C
o
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r
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c
t

t
e
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m
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d

f
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r

C
Y

2
0
0
7
Ju
l
-
11
2
3
0
0
9
2
6
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(3
,
05
2
)

C
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a
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t
e
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2
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7
Pa
g
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3
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Ro
c
k
y

M
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a
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P
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w
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r
Id
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o

G
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l

R
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C
a
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e
Wh
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R
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v
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a
d
j
Po
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Da
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Re
f
D
o
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Pr
o
f
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t

C
t
r
Ac
c
o
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A
c
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c
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Al
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Am
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E
x
p
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Ju
l
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11
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3
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0
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3
0
11
9
2
30
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9
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45
6
1
1
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0
45
6
05
2
)

C
o
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2
0
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7
Ju
l
-
11
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3
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3
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11
9
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30
1
9
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5
45
6
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3
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0
45
6
05
2

Co
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r
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2
0
0
7
Ju
l
-
11
2
3
0
0
9
2
6
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
68
5
)

C
o
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t
r
a
c
t

t
e
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m
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n
a
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d

f
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r

C
Y

2
0
0
7
Ju
l
-
11
2
3
0
0
9
2
6
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
10
8
(3
,
05
2
)

C
o
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t
r
a
c
t

t
e
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m
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n
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d

f
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r

C
Y

2
0
0
7
Ju
l
-
11
2
3
2
0
1
3
0
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
05
2
)

C
o
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t
r
a
c
t

t
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m
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n
a
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d

f
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r

C
Y

2
0
0
7
Ju
l
-
11
2
3
2
0
1
3
0
11
9
2
30
1
9
1
5
45
6
2
3
0
0
45
6
05
2

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
l
-
11
2
3
0
0
9
2
6
11
9
2
30
1
9
1
2
45
6
1
9
2
0
.
45
6
10
8
93
2

Co
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Au
g
-
11
2
3
8
1
8
5
7
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
17
1
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Au
g
-
11
2
3
8
1
8
5
7
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
,
22
2
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Au
g
-
11
2
3
8
1
8
5
7
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
17
1
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Au
g
-
11
2
3
8
1
8
5
7
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
22
2
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Se
p
-
11
2
4
4
6
9
5
4
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
(9
,
24
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Se
p
-
11
2
4
4
6
9
5
4
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
24
7
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Se
p
-
11
2
4
4
6
9
5
4
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
24
0
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Se
p
-
11
2
4
4
6
9
5
4
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
24
7
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Oc
t
-
11
2
6
8
4
7
0
0
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
(8
,
75
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Oc
t
-
11
2
6
8
4
7
0
0
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
07
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Oc
t
-
11
2
6
8
4
7
0
0
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
(8
,
75
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Oc
t
-
11
2
6
8
4
7
0
0
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
,
07
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
No
v
-
11
2
8
0
9
1
9
6
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
(9
,
09
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
No
v
-
11
2
8
0
9
1
9
6
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
,
19
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
No
v
-
11
2
8
0
9
1
9
6
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
09
5
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
No
v
-
11
2
8
0
9
1
9
6
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
(3
,
19
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
De
c
-
11
2
8
9
9
0
5
5
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
(8
,
57
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
De
c
-
11
2
8
9
9
0
5
5
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
01
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
De
c
-
11
2
8
9
9
0
5
5
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
10
8
(8
,
57
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
De
c
-
11
2
8
9
9
0
5
5
11
9
2
30
2
9
0
2
45
6
1
1
0
0
45
6
10
8
01
3
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
9
6
30
1
9
7
0
45
6
1
1
0
0
45
6
(1
7
74
6
)

C
o
n
t
r
a
c
t

t
e
r
m
i
n
a
t
e
d

f
o
r

C
Y

2
0
0
7
Ju
n
-
11
9
6
30
1
9
7
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.
IDAHO REVISED PROTOCOL Page 4,0 Total
O&M Adjustments (Tab 4)
TOTAL
Wage & Benefit Wage & Benefit Wage & Benefit Wage & Benefit
Miscellaneous Adjuslment -Adjustment -Adjustment -Adjustment -Intemalional
Total Nonnalized General Expense Annualization 1 Annualization 2 Profonna 1 Profonna 2 Assignee Expense
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production 422,328 566 160 868
10 Nuclear Production
11 Hydro Production 065 881 184
12 Other Power Supply 380 140 122 62,856 (763)
13 Transmission (87056)643 197
14 Distribution (1,219279)851 688 139 902 623 (739)
15 Customer Accounting (49453)904 60,847 (63)
16 Customer Service & Info (1,476302)952 166
17 Sales
18 Administrative & General 601 364)(24,047)844 236 (15,634)
Total O&M Expenses 588 921)(24,047)248,063 388 409,007 163 872 (17,198)
20 Depreciation
21 Amortization 27;162
22 Taxes Other Than Income
23 Income Taxes: Federal 898 531 034 (82 880)(33,207)(136,653)(54 751)746
State 122,095 092 (11 262)(4,512)(18,569)440)781
25 Deferred Income Taxes (48 413)
26 Investment Tax Credit Adj.
27 Mise Revenue & Expense
Total Operating Expenses:589 546)(14 921)153 921 669 253,785 101 681 (10,671)
Operating Rev For Return:589 546 921 (153 921)(61,669)(253,785)681)671
Rate Base:
33 Electric ptant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits (27 938)
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 Electric Plant:(27 938)
Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax (30 023)
50 Unamortized ITC
51 CustomerAdvForConst
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:(30 023)
Total Rate Base:(57 961)
60 Estimated ROE impact 722%007%-0.070%-0.028%-0,115%-0.046%005%
64 TAX CALCULATION:
66 Operating Revenue 561 759 047 (248063)(99 388)(409 007)(163 872)17,198
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule M" Additions (59,687)
71 Schedule .M" Deductions (187,255)
72 Income Before Tax 689,328 047 (248063)(99 388)(409 007)(163,872)198
74 State Income Taxes 122 095 092 (11 262)512)(18,569)440)781
76 Taxable Income 567,232 956 (236801)(94,876)(390,439)(156,432)16,418
78 Federal Income Taxes 898 531 034 (82 880)(33 207)(131)653)(54,ZS.1)746
IDAHO REVISED PROTOCOL Page 4.1 Total
O&M Adjustments (Tab 4)
TOTAL
Remove Non-Idaho Irrigation
Recurring Membership &Power Delivery Incremental load Control DSM Amortization Idaho Intervenor Idaho Cash Basis
Expense Subscriplions Expense Generation O&M Program Removal Funding Funding-Pensions
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production 163 894
10 Nuclear Production
11 Hydro Production
12 Other Power Supply 489 913 933 534
13 Transmission (31 840)(71 914)
14 Distribution 218 192)
15 Customer Accounting
16 Customer Service & Info (12,410)(46 156)374 343)
17 Sales
18 Administrative & General (310 028)(40 623)43,712 865 000086
Total O&M Expenses (354 278)(40 623)292,550)653,808 933 534 374 343)865 000086
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal 118 368 572 431 854 (218 444)(311 903)459 182 644)(334 139)
State 084 844 682 (29 683)(42 382)395 310)(45 404)
25 Deferred Income Taxes
26 Investment Tax Cred~ Adj.
27 Mise Revenue & Expense
Total Operaling Expenses:(219826)(25 206)(802 014)405 681 579 249 (852 766)910 620 544
Operating Rev For Return:219826 206 802 014 (405 681)(579 249)852 766 (17 910)(620544)
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Mise Deferred Debits (27 938)
36 Elec ptant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Mise Rate Base
Total Electric Plant:(27 938)
Deductions:
47 Accum Prov For Depree
48 Accum Prov For Amort
49 Accum Def Income Tax
50 Unamortized ITC
51 Customer Adv ForConst
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:
Total Rate Base:(27 938)
60 Estimated ROE impact 100%011%363%-0.184%-0.263%386%-0.007%-0.281%
64 TAX CALCULATION:
66 Operating Revenue 354 278 623 292 550 (653,808)(933,534)374 343 (28 865)000 086)
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule M" Additions
71 Schedule "M" Deductions
72 Income Before Tax 354 278 40,623 292,550 (653 808)(933,534)374 343 (28 865)000 086)
74 State Income Taxes 084 844 682 (29 683)(42 382)395 (1,310)(45 404)
76 Taxable Income 338 194 778 233 868 (624 125)(891 152)311 948 (27 555)(954,682)
78 Federal Income Taxes 118 368 13,572 431 854 (218 444)(311,903)459,182 644)(334 139)
IDAHO REVISED PROTOCOL Page 4.2 Total
O&M Adjustments (Teb 4)
TOTAL
Affiliate
Management A&GCost
Grid West loen Transition Savings FeefDiract Billings Commitment
Amortization Postage Increase (MEHC)to Subsidiaries (MEHC)
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply (143 524)
13 Transmission (14,142)
14 Distribution (253,413)
15 Customer Accounting (55 562)097 (101 676)
16 Customer Service & Info (56 511)
17 Sales
18 Administrative & General 393,503)(14272)
Total O&M Expenses (55 562)10,097 (2,962 769)(14 272)
20 Depreciation
21 Amortization 162
22 Taxes Other Than Income
23 Income Taxes: Federal 111 373)989 891 768
State 081 (458)134 510 648
25 Deferred Income Taxes (48,413)
26 Investment Tax Credit Adj.
27 Misc Revenue & Expense
Total Operating Expenses:(17 622)265 838,368)856)
Operating Rev For Retum:622 (6,265)838 368 856
Rate Base:
33 Eiectric Plant In Service
34 Plant Heid for Futura Use
35 Misc Deferred Debits
36 ElecPlantAcqAdj
37 Nucleer Fuel
38 Prepayments
39 Fuel Stock
40 Materiai & Supplies
41 Working Capital
42 Weatherization Loans
43 Mise Rate Base
Total Electric Plant:
Deductions:
47 Accum prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax (30 023)
50 Unamortized ITC
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:(30 023)
Total Rate Base:(30 023)
60 Estimated ROE impact 009%.0.003%833%004%000%000%000%000%
64 TAX CALCULATION:
66 Operating Revenue 28,400 (10 097)962 769 14,272
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule "M" Additions (59687)
71 Schedule "M" Deductions 187255
72 Income Before Tax 155968 (10,097)962 769 272
74 State Income Taxes 081 (458)134,510 648
76 Taxable Income 148 887 638)828259 13,624
78 Federal Income Taxes 111 373)989891 768
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Miscellaneous General Expense
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Miscellaneous General Expense 920 (280)873%(16)
Miscellaneous General Expense 921 (93,674)873%(5,502)
Miscellaneous General Expense 923 (235,537)873%(13,834)
Miscellaneous General Expense 930 (79,930)873%695)1.4
Miscellaneous General Expense 930 (14 591)Situs 1.4
Miscellaneous General Expense 930 (24 199)Situs 1.4
(448 211)(24 047)
Description of Adjustment:
This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-
regulated accounts.
Rocky Mountain Power
Idaho General Rate Case - December 2006
Miscellaneous General Expense
FERC Account 920 Review - Items to Remove
Page
Year
Posting GL
Period Account Amount Text Factor
FERC
Account
2006 Various 500400 280 Flowers for Employees
TOTAL 280
Ref Page 4.
9200000
Rocky Mountain Power Page
Idaho General Rate Case - December 2006
MiscelIaneous General Expense
FERC Account 921 Review - Items to Remove
FERC
Description of items to be removed Year Amount Factor Account
Angels Anonymous Ball - Dinner meeting w Total 2006 191 9210000
Astoria Fundrasier-Liberty Theater Total 2006 208 9210000
Attend Volunteers of America dinner hono Total 2006 9210000
Berkshire Hathaway Total 2006 410 9210000
Bluesky Total 2006 221 9210000
Board Meeting - Friends for Sight Total 2006 9210000
Board Meetings - Guadalupe School Total 2006 9210000
Board Meetings and Board Responsibilitie Total 2006 9210000
Bowl-A- Thon for Company Total 2006 132 9210000
Box lunches for House & Senate Secmity Total 2006 198 9210000
Boy Scouts Awards Dinner Total 2006 92 I 0000
Boys & Girls Club Meeting Total 2006 961 9210000
Breakfast for Lobbyist Mtg per Kevin Boardman Total 2006 9210000
Cantwell fundraiser Total 2006 9210000
CE Electric UK visit Total 2006 737 9210000
Chamber ofConnnerce Total 2006 695 9210000
Christmas Stationary Total 2006 9210000
City Club Membership Total 2006 103 9210000
Congressional Staff lunch Total 2006 9210000
Del NoTte County Airport Challenge Grant Total 2006 153 9210000
Des Moines Embasy Club Total 2006 198 9210000
Dinner with Senate Legislative leadershi Total 2006 268 9210000
Eye Bank of Oregon Delivery Total 2006 92 I 0000
Flowers for employee funeral Total 2006 166 9210000
Flowers in recogniton ofC. MiIleI's time wtih co Total 2006 9210000
Foundation Board Mtg SLC and RCM AII-Han Total 2006 812 9210000
Friends of the Children - Community Cont Total 2006 9210000
Full Season Cowboy Joe Foothall Tickets 2006 Total 2006 390 9210000
GolfRegirtration: D Douglas Larson-Wyoming Rendez Total 2006 132 9210000
Government Affairs Meeting - Portland Total 2006 405 9210000
Grants Pass MayoI's breakfast Total 2006 9210000
Huntsman Cancer - Fmmdation Total 2006 9210000
Ian Russell - ground transportation Total 2006 113 9210000
Illionois Energy Association Board Meeti Total 2006 9210000
Jazz Game - Community Night Total 2006 9210000
Jr. Achievement Total 2006 785 9210000
Klamath Falls City Council donation aelm Total 2006 181 9210000
Komen Foundation-RFTC Total 2006 352 9210000
Legislative Activity Total 2006 337 9210000
Lobbyist Negotiations Total 2006 141 9210000
London - SP Board mtg. Total 2006 471 9210000
Llmch for Lobbyist Mtg per Kevin Boardman Total 2006 143 9210000
Lunch with Legislators, mayors & county Total 2006 866 9210000
Lunch with Lobbyist group to discuss HB- Total 2006 9210000
Lunches for SPower Doc Retention ProjlHocken Total 2006 9210000
Meeting with State Rep, Shields Total 2006 9210000
Mentoring lunch with rose festival mente Total 2006 9210000
OSU - Reser Stadium Suite refreshments & Total 2006 469 9210000
Parking at Glasgow aiIport while in UK 0 Total 2006 9210000
PHI Transfer Meeting with Paul Kaufman Total 2006 9210000
Planter for Melissa Seymour Total 2006 9210000
Political Dinner with Senator's Dmitrich Total 2006 175 9210000
Portland Roast Bowl Total 2006 9210000
Portland Schools Foundation Board Meetin Total 2006 9210000
PPM Meeting Total 2006 (19 265)9210000
Raising Readers in Wyoming Total 2006 909 9210000
Rebooting Democracy Conference - Scott Total 2006 403 9210000
Retirees Total 2006 624 9210000
Rock Springs Urban Renewal Fund Raiser B Total 2006 9210000
Rotary Total 2006 162 9210000
Salt Lake City Lobbyist Meeting 11-27-06 Total 2006 610 9210000
St Marys fundraising Total 2006 9210000
Taste of the Rogue fundraising event Total 2006 9210000
United Way Meeting Total 2006 303 9210000
Valuation\Legislative Meeting Total 2006 763 9210000
Volunteerism Training Total 2006 297 9210000
Washington D.c. to lobby Senators & Cong Total 2006 475 9210000
WH-Flowers f7Westerby's father-in-law Total 2006 9210000
Wyo. Symphony Reception Total 2006 9210000
YWCA connnittee meeting Total 2006 9210000
Grand Total 674
Ref Page 4.
FERC
Year Amount Factor Account
2006 441 9230000
2006 194 096 9230000
235 537
Ref Page 4.
Rocky Mountain Power
Idaho General Rate Case - December 2006
Miscellaneous General Expense
FERC Account 923 Review - Items to Remove
Description of items to be removed
Ranch Management Expenses
Blue Sky Program Expenses
Total
Page
* The Klamath Ranch property is in FERC Account 121-Non-Utility. Costs associated with the property
should be expensed below the line to be consistent with the plant.
Rocky Mountain Power
Idaho General Rate Case - December 2006
Miscellaneous General Expense
FERC Account 930 Review - Items to Remove
Description of items to be removed Year Amount Factor FERC Account
Political Organizations 2006 000 9302000
Blue Sky 2006 959 9301000
Donations 2006 9302000
Private Club 2006 (783)9301000
Sports Sponsorship 2006 591 9301000
Community Banquet 2006 380 9301000
Rotary Flag Program 2006 9301000
Scholarship Fund 2006 9301000
Washington DSM 2006 591 9301000
California CARE 2006 199 9301000
Parade Entry Fee 2006 9301000
Farewell Meal 2006 540 9301 000
Civic Activities 2006 9301000
Total 118 720
Ref Page 4.1
Page 4.1.4
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage & Benefit Adjustment - Annualization 1
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Supervision & Eng. Steam 500 541 185 306%194
Supervision & Eng. Steam 500 (942)SSGCH 833%(55)
Fuel - Steam 501 491 582%427
Hydro Expenses 535 127 180 SG-306%021
Hydro Expenses 535 124,639 SG-306%860
Other Power Generation 548 43,455 306%740
Other Power Generation 548 35,925 SSGCT 679%759
System Control & Load Dispatch 556 13,851 306%874
Other Expenses 557 501 897 306%652
Other Expenses 557 273 SSGCT 679%
Transmission Expense 560 184 619 306%643
Distribution Expense 580 617 Situs 148
Distribution Expense 580 365 530 SNPD 516%16,508
Distribution Expense 581 144 850 SNPD 516%542
Distribution Expense 582 860 Situs 193
Distribution Expense 582 073 SNPD 516%
Distribution Expense 583 142 036 Situs 150
Distribution Expense 583 760 SNPD 516%260
Distribution Expense 584 306 Situs 136
Distribution Expense 585 928 SNPD 516%177
Distribution Expense 586 581 Situs 610
Distribution Expense 586 813 SNPD 516%579
Distribution Expense 588 30,291 Situs 668
Distribution Expense 588 165,671 SNPD 516%7,482
Distribution Expense 590 10,662 Situs
Distribution Expense 590 26,839 SNPD 516%212
Distribution Expense 592 099 Situs 187
Distribution Expense 592 35,019 SNPD 516%582
Distribution Expense 593 235 Situs 269
Distribution Expense 593 489,330 SNPD 516%100
Wage & Benefit Adj - Annualization 1 Total
Wage & Benefit Adj - Annualization 2 Total
Total Annualization Adjustment
246,074
994 040
240,114
248,063
99,388
347,452
Description of Adjustment:
The Company 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 4.1 for more information on how this adjustment was calculated.
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage & Benefit Adjustment - Annualization 2
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Distribution Expense 594 140,422 Situs 963
Distribution Expense 594 023 SNPD 516%
Distribution Expense 595 Situs 113
Distribution Expense 595 207 SNPD 516%100
Distribution Expense 596 20,283 Situs 363
Distribution Expense 596 SNPD 516%
Distribution Expense 597 28,629 Situs 171
Distribution Expense 597 21,751 SNPD 516%982
Distribution Expense 598 378 Situs
Distribution Expense 598 42,704 SNPD 516%929
Customer Accounts 901 447 035%479
Customer Accounts 901 46,065 Situs 954
Customer Accounts 902 817 035%194
Customer Accounts 902 266,203 Situs 12,931
Customer Accounts 903 391 352 035%15,789
Customer Accounts 903 59,546 Situs 2,470
Customer Accounts 905 139 035%
Customer Accounts 905 Situs
Customer Service 907 578 035%265
Customer Service 908 32,601 035%315
Customer Service 908 40,798 Situs 163
Customer Service 909 169 035%209
Customer Service 910 Situs
Administrative & General 920 20,057 Situs
Administrative & General 920 764 899 873%926
Administrative & General 921 Situs
Administrative & General 921 301 873%
Administrative & General 922 (657)873%(39)
Administrative & General 923 Situs
Administrative & General 923 028 873%119
Administrative & General 929 (16,720)873%(982)
Administrative & General 935 035%
Administrative & General 935 389 Situs 422
Administrative & General 935 511 873%379
Wage & Benefit Adj - Annualization 2 Total 994,040 99,388
Wage & Benefit Adj - Annualization 1 Total 246,074 248,063
Total Annualization Adjustment 240,114 347,452
Description of Adjustment:
The Company 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 4.1 for more information on how this adjustment was
calculated.
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage & Benefit Adjustment - Proforma 1
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Supervision & Eng. Steam 500 541 111 306%160,254
Supervision & Eng. Steam 500 553)SSGCH 833%(91)
Fuel - Steam 501 702 582%704
Hydro Expenses 535 209,694 SG-306%13,224
Hydro Expenses 535 205,505 SG-306%960
Other Power Generation 548 71,649 306%518
Other Power Generation 548 59,234 SSGCT 679%549
System Control & Load Dispatch 556 838 306%440
Other Expenses 557 827,528 306%52,188
Other Expenses 557 099 SSGCT 679%161
Transmission Expense 560 304,401 306%197
Distribution Expense 580 558 Situs 244
Distribution Expense 580 602,686 SNPD 516%219
Distribution Expense 581 238,829 SNPD 516%10,786
Distribution Expense 582 31,097 Situs 616
Distribution Expense 582 769 SNPD 516%
Distribution Expense 583 234,190 Situs 11,789
Distribution Expense 583 497 SNPD 516%429
Distribution Expense 584 939 Situs 224
Distribution Expense 585 6,477 SNPD 516%293
Distribution Expense 586 48,773 Situs 654
Distribution Expense 586 127 SNPD 516%954
Distribution Expense 588 49,944 Situs 399
Distribution Expense 588 273,159 SNPD 516%337
Distribution Expense 590 579 Situs
Distribution Expense 590 44,253 SNPD 516%999
Distribution Expense 592 112,282 Situs 903
Distribution Expense 592 57,740 SNPD 516%608
Distribution Expense 593 157 024 Situs 16,931
Distribution Expense 593 806 808 SNPD 516%438
Wage & Benefit Adjustment - Proforma 1 Total
Wage & Benefit Adjustment - Proforma 2 Total
Total Proforma Adjustment
000 938
287 778
10,288,717
409,007
163,872
572 879
Description of Adjustment:
The Company 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 for the 12
months ended December 2007. See page 4.1 for more information on how this adjustment was calculated.
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage & Benefit Adjustment - Proforma 2
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Distribution Expense 594 231 529 Situs 535
Distribution Expense 594 687 SNPD 516%
Distribution Expense 595 Situs 186
Distribution Expense 595 638 SNPD 516%164
Distribution Expense 596 33,442 Situs 247
Distribution Expense 596 SNPD 516%
Distribution Expense 597 204 Situs 579
Distribution Expense 597 863 SNPD 516%620
Distribution Expense 598 516 Situs
Distribution Expense 598 70,411 SNPD 516%180
Customer Accounts 901 101,314 035%088
Customer Accounts 901 75,952 Situs 870
Customer Accounts 902 942 035%320
Customer Accounts 902 438,916 Situs 321
Customer Accounts 903 645,262 035%034
Customer Accounts 903 98,180 Situs 073
Customer Accounts 905 527 035%142
Customer Accounts 905 Situs
Customer Service 907 10,846 035%438
Customer Service 908 753 035%169
Customer Service 908 268 Situs 215
Customer Service 909 522 035%344
Customer Service 910 Situs
Administrative & General 920 070 Situs
Administrative & General 920 261 167 873%74,075
Administrative & General 921 Situs
Administrative & General 921 497 873%
Administrative & General 922 084)873%(64)
Administrative & General 923 Situs
Administrative & General 923 343 873%196
Administrative & General 929 (27 569)873%619)
Administrative & General 935 035%
Administrative & General 935 587 Situs 696
Administrative & General 935 66,794 873%923
Wage & Benefit Adjustment - Proforma 2 Total 287 778 163,872
Wage & Benefit Adjustment - Proforma 1 Total 000,938 409 007
Total Proforma Adjustment 10,288,717 572 879
Description of Adjustment:
The Company 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 for the 12 months ended December 2007. See page 4.1 for more information on how this adjustment was calculated.
Rocky Mountain Power
Idaho General Rate Case
Labor Escalation- December 2006
The base period, 12 months ended December 2006, and the proforma period, 12 months ended
December 2007, labor expenses are summarized on page 4.2. The following is an explanation of
the procedures used to develop the proforma labor expenses.
1. Actual December 2006 total labor related expenses are identified on page 4., including bare
labor, incentive, other labor, pensions, benefits, and payroll taxes.
2. Actual December 2006 expenses for regular time, overtime , and premium pay were identified by
labor group and annualized to reflect wage increases during the base period (see pages 4.3 and 4.5.4).
3. The annualized December 2006 regular time, overtime, and premium pay expenses were then
escalated prospectively by labor group to December 2007 (see pages 4.5.4 and 4.5). Union costs
were escalated using the contractual rates found on page 4.6. Non-union costs were not escalated
in 2007 because the increase will not be effective until December 26 2007.
4. Non-union incentive payments were provided by the Human Resources department and were
calculated based on the calendar year 2007 projections. 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.
5. Proforma December 2007 pension and employee benefits expenses were provided by the Human
Resource department. These expenses can be found on page 4.2 and page 4.8. The proforma
payroll tax calculations can be found on page 4., along with the wage amounts used in the
calculation.
December 2006 Wage 80. Benefit Reconciliation
~~
~&~1
~1~~~~' C:;:Jti
(~~
5oo2XX Overome5003XX Premium Pav
Subtotal for Escalation
;i~~,~&t:3+f?i
398,179,067
57,248,049
274 998
460.702.114
~~~
~;i~~~~JJ
404.653,726 6.474.659
58,178.941 930.8925360773 85775
468 193A39 7491 325
500110 Secondary Labor Adjustment 116.003
SOOSXX Unused Leave Accrual (282,851)
500850 Other Salary/Labor Costs 12,003.669
501O9X JO Cutbacks (1,523,388)5ubtotal Bare Labor 472.015.547
5004XX Incentive 33.879.482
Total Incentive 33.879.482
500250 Overtime Meals 972,050
500700 Severance/Redundancy (2)39.530.964
501103 Joint Owner Pension Payment 122.742
501325 Physical Exam 910
502300 Education Assistance 348,694
Total Other Labor 40.975.360
Subtotal Labor and Incentive 546.870.389
501100 Pension - FAS 87 52.865.368
501105 Pension -18EW 57 - FAS 87 894,079
501106 Retirement Allowances (466,934)
501115 5ERP Plan 366,495
501150 Post RetIrement Benerns - FAS 106 27,614,704
501160 Post Emolovment Benerns - FAS 112 391.300
Total Pensions 99.665.012
501102 Pension Administration 462,262
50112)(Medical 43.882.637
501175 Dental 598.284
501200 Vision 471,100
50122)(Ute 127504
501250 5tock/40lCk)/ESOP 18.010.258
501251 4O1(k) Administration 865.733
501275 Accidental Death & Disabjlity 616
501300 LoIlQ-Term Disability 2.419,694
5016XX Worker's Cornoensation 023,852
502900 Other Salary Overhead 086.975
Total Benefits 73.950.915
Subtotal Pensions and Benefits 173.615.927
58050X Payroll Tax Exoense 33.180.266
580700 Payroll Tax Exoense-Unemolovment 3.433,422
580800 Other Pavroll Taxes (429)
Total Payroll Taxes 36.613.260
Total Labor 757.099.575
Non-Utility and caoitalized Labor 194.224791
Total Utility Labor 562.874.784
Notes:
(1) Out-of-oeriod fiscal year true-uo in March 2006
(2) No adjustment is made to severance because ~ is covered in the MEHC Transition Adjustment
Annualized
134,150
(287,450)
12,003.669
(1548160479495649
33879482
33879.482
972,050
39,530,964
122,742
910
348 694
40 975 360
554 350 490
52,865,368
894,079
366.495
27.614,704
3391300
100 131946
462,262
43.882.637
598.284
471,100
127,504
18.010.258
865.733
616
419.694
023.852
1086975
73950915
174 082.111il
33,626.550
433,422
(42937059543
765492.895
196.377 996
569,114.899
18,147
(4.599)
(24771\
7 4BO 102
7ARO.I02
466,934 (1)
466 934
466 934
446.283
446 2B3
8393319
153,205
240,114
Proforma
~~~
~~f~
~~;
~;~:~t~~;~
410.785,538 6,131,813 4.
59,060,540 881,599 4.5442 006 81 233 4.475 288 084 7 094 645 4,3-4.
151,336
(291.806
t2,003.669
(1 571 619
4B6 579 664
2750000027500000
972.050
39.530,964
122.742
910
348 694
40 975 360
555055024
49,648.020
515,209
007.000
28.043.762
5790048
95004 039
875,579
58.635.273
297.142
553.666
209.671
18.461,907
207,979
58,193
397.463
952.895
1 594400
92.244167
187 248 206
33.595.598
433
i:~~
37028 592
779331.821
199.928.206
579,403.615
17,186
(4.356)
(23460)
7084015
(6379482)6379482
704 533
(3.217.348)
621.130
(5.359,495)
429.058
2398747r5 1279071
413.318
14.752.636
698.858
82.566
82.166
451.649
342,246
55.577
977.769
(70.956)
50742518293252
13165345
(30,952)
30952
13.838.927
550.210
10.288,717
4.5.
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Composite Labor Increases
Regular Time/Overtime/Premium Pay December 2006
Total Annualized December 2006
Increa5e
Total Pro Forma December 2007
Increa5e
Miscellaneous Bare Labor Escalation
Account
500110
5005XX
50109X
December 2006 Actuals
116,003
(282 851)
523,388)
(690 236)
Annual Incentive Escalation
Account December 2006 Actuals500400 1 483,442
500410 396,0405004XX 33,879 482
Increase
1.63%
1.63%
1.63%
460 702 114
468 193 439
1.63%
475 288 084
1.52%
December 2006
Annualized
134 150
(287 450)
(1,548,160)
(701 460)
Increase
1.52%
1.52%
1.52%
December 2007
Pro Forma
151 336
(291 806)
571 619)
(712 089)
December 2007
Budget
500,000
Reference
Reference
Rocky Mountain Power
Idaho General Rate Case
Pension &. Benefits Adjusbnent
Employee Pension and Benefits Summary
12 Months Ended December 31, 2006
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Annualized.
" ", ,,'
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501100 Pension - FAS 87 865 368 730 881 400 000 648,020 (3,217 348)
501105 Pension - IBEW 57 - FAS 87 894 079 894 079 815 694 515,209 621 130
501115 SERP Plan 366 495 366 495 007 000 007 000 359,495)
501150 Post Retirement Benefits - FAS 106 614 704 394 821 836 000 043 762 429,058
501160 Post Employment Benefits - FAS 112 391 300 551,611 063 750 790 048 398,747
Subtotal 100 131 946 102 937,887 122 444 95,004 039 127 907)
501102 Pension Administration 462 262 474 046 897 900 875 579 413 318
50112)(Medical 882 637 218,038 60,853 766 635,273 752 636
501175 Dental 598 284 694 742 419,544 297 142 698,858
501200 Vision 471 100 489,991 575,868 553 666 566
50122)(Life 127 504 156,382 246 672 209 671 166
501250 Stock/401(k)/ESOP 010 258 594,153 19,060 444 18,461 907 451 649
501251 401(k) Administration 865 733 890,084 241 957 207 979 342 246
501275 Accidental Death & Disability 616 120 69,404 193 55,577
501300 Long-Term Disability 419 694 487 844 493 151 397 463 977 769
5016XX Worker s Compensation 023 852 101 934 029 986 952 895 (70,956)
502900 Other Salary Overhead(!)086,975 086,975 594,400 594,400 507,425
Subtotal 950,915 197 309 95,483,092 244 167 18,293 252
Grand Total 174,082,861 179,135,197 193,605,536 187,248,206 13,165,345
Payroll Tax Adjustment Calculation
FICA Calculated on Annualized CV 2006 Labor
Annualized Wages Adjustment
Annualized Incentive Adjustment
Total Labor 12 Months Ended March 2006
Social Security Rate
Reference
884 516
884 516
1.45%
99,825
20%
426,840
81.17%
346,458
446,283
Medicare Rate (no cap)
Percentage of Social Security Eligible Wages
Total FICA Tax
FICA Calculated on December 2007 Pro Forma Labor
Pro Forma Wages Adjustment
Pro Forma Incentive Adjustment
Total Pro Forma Wage Increase
907 861
379,482)
(471 621)
4.5.
Medicare Rate (no cap)1.45%
839)
Social Security Rate
Percentage of Social Security Eligible Wages
20%
(29,240)
82.46%
(24 113)
Total FICA Tax (30,952)
ROCKY MOUNTAIN POWER
Payroll Calculation for December 2006
The Medicare Rate used is 1.45%.
The Social Security Rate is 6.20%.
FICA CAP
12 Months Ended December 2006 Labor Annualized
12 Months ended December 2007 Pro Forma Labor
CAP Social Security Eligible Wages200 81.17%500 82.46%
Amount
12 Months Ended December 2006 Labor Actuals 505 895,029
12 Months Ended December 2006 Labor Annualized 513 375,131
Pro Forma 12 Months Ended December 2007 Escalated Labor 514 079 664
Composite increase
1.48%
14%
Assumptions:
The Calender Year 2006 FICA salary cap is $94 200. This amount has been applied to the December 2006 Annualized labor.
The Calender Year 2007 FICA salary cap is $97 500. This amount has been applied to the December 2007 Pro forma labor.
FICA CAP Summary
Year
2001
2002
2003
2004
2005
2006
2007
80,400
84,900
000
900
90,000
200
500
Wage & Employee Benefit Adjustment
December 2006
Adjustment by FERC Account and Revised Protocol Factor
Actuals Annualized Pro Forma
tr;,:!~i~~
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Li"500 139 018 994 18.36%541 185 140 560 179 541 111 143,101 290
SSGCH (84 981 -0.01%(942 (85 924 (1,553\(87 477\
501 585 500 08%6,491 591 991 702 602,693
535 SG-471 931 52%127 180 599,111 209 694 808 805
SG-11,242 771 1.48%124 639 367,410 205,505 572 915
548 919 757 52%43,455 963,212 649 034 861
SSECT 00%
SSGCT 240 462 0.43%924 276 386 59,232 335 618
556 249,426 17%851 263,277 22,838 286 115
557 45,272 397 98%501 897 45,774 294 827 528 601 822
SSGCT 114 806 02%273 116 078 099 118 177
560 653,153 20%184 619 837 773 304,401 142 174
580 327 00%148 475 244 719
SNPD 971 727 36%365,530 337 256 602 686 939 942
603 155 08%687 609 841 025 620 866
WY-ALL 70,566 01%782 348 290 638
581 SNPD 13,065,865 73%144 850 13,210,716 238,829 449 545
582 794 00%142 12,936 234 170
197 809 03%193 200 002 616 203 617
680 798 09%547 688 345 12,444 700,789
SNPD 764 01%073 837 769 99,606
422 596 06%685 427 281 725 435,005
177,490 02%968 179,458 244 182,702
WY-ALL 209,750 03%325 212 075 834 215,909
583 781,864 10%668 790,532 292 804 824
644 934 09%150 652,084 789 663 873
664 784 62%714 716,499 267 801 766
SNPD 519 567 07%760 525 327 497 534 824
632,489 61%356 683 845 677 768 522
045 372 14%589 056 961 108 076,069
WY-ALL 042 601 14%558 054 159 19,058 073,217
584 866 01%475 341 784 124
275 00%136 411 224 636
678,292 09%520 685 811 12,398 698,210
340 012 04%769 343 782 215 349,997
727 01%684 62,411 128 63,539
WY-ALL 076 01%721 65,798 190 987
585 SNPD 354,339 05%928 358,268 6,477 364 744
586 135,327 02%500 136 828 2,474 139 301
145,199 02%610 146 809 654 149,463
182 390 16%13,108 195 498 613 217 111
SNPD 155 794 15%813 168 607 127 189 734
775 170 10%594 783 763 169 797 933
249 145 03%762 251 907 554 256 461
WY-ALL 181 045 02%007 183,052 309 186 362
588 25,707 00%285 992 470 26,462
240,686 03%668 243 354 399 247 753
779,922 10%646 788 568 256 802 824
SNPD 943,985 97%165,671 109 656 273 159 15,382 816
927,410 12%281 937 692 952 954 644
187 364 02%077 189 441 3,425 1 92 866
WY-ALL 571 267 08%333 577 600 442 588 042
590 332 427 04%685 336 113 076 342 189
SNPD 420,980 32%26,839 447 819 253 2,492 072
419 316 06%649 423,965 665 431 630
WY-ALL 209 989 03%328 212 317 838 216,156
592 401 991 05%4,457 406 447 348 413,795
377 672 05%187 381,859 903 388,762
758 205 23%19,492 777 696 32,138 809 834
SNPD 158 849 0.42%019 193,869 740 251 609
149 499 28%830 173,328 290 212 619
507 696 07%628 513,324 280 522 604
Wage & Employee Benefit Adjustment
December 2006
Adjustment by FERC Account and Revised Protocol Factor
Annualized
#~"
~~~a~l~~~~~.WY-ALL 947,651 13%506 958,157 322 975,479
593 736 512 10%165 744 677 463 758 140
926 262 12%10,269 936 531 16,931 953,462
179 549 82%507 248 056 112 955 361 011
SNPO 138,845 83%489 330 628,175 806,808 45,434 983
(367 389)-0.05%073)(371 462)715)(378 177)
682 043 09%561 689,604 467 702 071
WY-ALL 433,464 06%805 438,269 923 446 192
594 569,357 08%312 575,669 10,407 586,076
357,499 05%963 361,462 535 367 997
263,464 43%179 299,643 652 359,296
SNPD 92,309 01%023 93,333 687 95,020
890 448 91%76,389 966,836 125 950 092 786
687 981 09%627 695,609 576 708,184
WY-ALL 897 723 12%952 907 675 16,409 924 085
595 10,157 00%113 10,270 186 10,456
552 00%106 656 175 833
SNPO 199,055 03%207 201 261 638 204 900
(17 634)00%(195)(17 829)(322)(18 151)
671 00%701 750
596 73,223 01%812 034 338 75,373
122,947 02%363 124 310 247 126,557
607 566 08%736 614 302 106 625 407
SNPO 892 00%935 006
657 817 09%293 665 110 12,024 677 134
136 309 02%511 137 820 2,492 140 311
WY-ALL 231 703 03%569 234 272 235 238 507
597 887 00%254 23,141 418 23,559
195,814 03%171 197 985 579 201 564
836,535 11%274 845,809 291 861 100
SNPO 962,007 26%751 983,758 863 019,621
906,882 12%054 916,936 577 933,512
242,142 03%684 244 827 4,426 249 253
WY-ALL 378,165 05%192 382,358 912 389,270
598 00%
760 00%780 812
6,404 00%475 117 592
SNPO 852 043 51%42,704 894 747 411 965,158
559 504 07%203 565 707 10,227 575 934
790 00%843 931
WY-ALL 844 00%876 928
901 53,539 01%594 133 979 112
542 666 73%447 604 113 101 314 705,427
266,448 04%954 269,402 870 274 272
384 172 31%431 410 603 580 454,183
373 867 05%145 378 012 834 384 845
550,776 07%106 556 882 10,068 566 949
WY-ALL 526,363 07%835 532 198 621 541 819
902 755,695 10%378 764 073 13,813 777 886
434 470 06%817 439 286 942 447 228
166 405 15%931 179 336 321 200 656
786 722 90%75,239 861 961 124,054 986 014
353 011 50%125,861 478 873 207 520 686 393
742 683 23%19,320 762 002 854 793 857
WY-ALL 207 690 29%24,475 232 165 40,354 272 519
903 216 294 03%398 218,692 954 222 645
300,999 66%391 352 35,692 351 645 262 36,337 614
222 801 03%470 225,271 073 229 343
754,252 23%448 773 700 066 805 766
550,420 34%274 578,694 619 625,313
378 564 05%197 382 761 920 389 680
WY-ALL 248 902 03%759 251 661 550 256,211
Wage & Employee Benefit Adjustment
December 2006
Adjustment by FERC Account and Revised Protocol Factor
907
908
909
910
920
921
922
923
929
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416
426
Ca ital
Seconda Labor
Actuals
192
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285 324
139 788
318 991
175 576
760 440
466 223
244
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188
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187,998 247
275 153
764 899
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489
757 099 575 100.00%393,319
194,224 791 25.65%153,205
562,874,184 14.35%240,114
Reference
t~~!jl~~'tii:~~~~~"
03% 139
00% 08% 6,57800% 39% 32,601
04% 16315% 12 63617% 14 623
02% 94610% 8,430
06% 169
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184 941
524 937
883
38,479
130 161
694 675
85,543
190
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392 356
591 754
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311,462
765 492 895
196 377 996
569,114 899
261 167
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550,210
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Pro Forma
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256
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357 723
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917
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338
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2,435 607
602,452
193,518 820
371 328
779,331 821
199 928,206
519,403,615
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
International Assignee Expense
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Removal of Actual Costs:
Generation 546 (12 098)306%(763)
Distribution 580 (16 354)SNPD 516%(739)
Customer Accounting 901 560)035%(63)
Administrative & General Expenses 921 (266,177)873%(15,634)
(296 189)(17 198)
Description of Adjustment:
This adjustment removes international assignee (lA's) costs from results. These relate to Scottish Power only and there were not any
costs incurred after the MEHC transaction in March 2006.
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Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Remove Non-Recurring Expense
TOTAL IDAHO
ACCOUNT IYIm COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
1) Crow Tribe Settlement
Operating & Maintenance Expense 567 (504,880)306%(31,840)
2) 2003 UT Winter Storm accrual
Miscellaneous General expense 930 000,000)873%(117 470)
3) MEHC Transaction ExDense
Informational & Instructional Advertise 909 (207,596)035%376)
Office Supplies 921 (578,073)873%(33,953)
Outside Services 923 603,956)873%(94 208)
Miscellaneous General Expense 930 (953,210)873%(55,987)
Rents 931 (16,557)873%(972)
Maintenance of General Plant 935 (126 630)873%(7,438)
(3,486,022)(200,934)
4) Blue Skv Funded Proiect
Customer Service Expense 908 (100,000)035%035)
Description of Adjustment:
These 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) Crow Tribe right-of-way settlement - Set up a liability reserve representing a future settlement amount for past use of right-of-way.
Expensed to FERC 567 (Rents-Transmission), remove on the basis of relating to a prior period.
2) Remove accrued settlement relating to 2003 Utah winter storms on basis of a non-recurring event.
3) Remove MEHC Transaction expense for calendar year 2006. These are non-recurring expenses incurred to reorganize and
restructure various departments as a result of the MEHC Transaction. This adjustment does not include any labor expenses as these
would be normalized in the WEBA adjustment (adj 4.2 & 4.3) and/or transition costs adjustment (adj 4.17). This adjustment also
removes rebranding expenses for Rocky Mountain Power
4) Remove Blue Sky funded project of $100,000 for the Salt Palace solar panels.
Rocky Mountain Power
Idaho General Rate Case
Remove Non-Recurring Expense
Page 4.
1) Crow Tribe Settlement
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Doc. currency USD
Doc - head. text Crow Tribe Settlement
2007
;I-bJI (I( -a~ttq!1j)if,~3;E1 \f.~J1QIJ;5j,tli:iFtt;t;e~i'f/ ~~~Igt)iile:tft , -T~;Pi.~fi.nt.
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Ri ghts of Way Exp 0000013158
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504 880. 02~
FERC Account 567
Rocky Mountain Power
Idaho General Rate Case
Remove Non-Recurring Expense
Page 4.
2) Settlement 2003 UT Winter Storm
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Doc. date 02/23/2886 Post; ng date 02/23/2886
1 '. Gal cul ate Tax EdRef. doc. P0339SI' Doc. currency USD
Doc. head. text UT PSG Class Act; onI I
i, ?:i,c;
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Sett 1 ement Fees 8000013303
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FERC Account 930
Rocky Mountain Power
Idaho General Rate Case
Remove Non-Recurring Expense
3) MEHC Transaction Expenses
FERC Account Expense Category
9090000 Contracts & Services9210000 Contracts & Services
9210000 Employee Expenses9210000 Materials & Supplies
9210000 Utilities9230000 Contracts & Services
9230000 Employee Expenses9230000 Materials & Supplies
9230000 Other OMAG9230000 Utilities
9301000 Contracts & Services
931 0000 Contracts & Services
9310000 Other OMAG
9350000 Contracts & Services
9350000 Materials & Supplies
Total
Page 4.
Total *
207,596
544 983
27,474
169
447
564,481
951
975
303
246
953,210
16,300
257
126 595
3,486,021
* Expenses incurred to reorganize and restructure various departments as a result of the MEHC Transaction. This
adjustment does not include any labor expenses, but does include rebranding expenses for RMP.
Rocky Mountain Power
Idaho General Rate Case
Remove Non-Recurring Expense
Page 4.7.4
4) Blue Sky funded Project - Solar Panels
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Doc. head. text SOLAR - PV PROJECT
l;t;Qi, I(Rj l)ji9Jjn..~N~,~t; ~Cbo."Y..Jii;f:J;~bQljt..i,,:t:g~titJ; ~~~~lQijjliem;~::,,~;If;:
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SAL T LAKE COUNTY ASS P73931 B81 B21
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FERC Account 908
Rocky Mountain Power
Idaho Results of Operations December 2006
Membership & Subscriptions
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Misc. General Expense 930 (691 627)873%(40,623)
Description of Adjustment:
This adjustment removes 25% of membership expenses for national and regional trade organizations. This is consistent with the
Commission s recent decision in Order No. 29505 in which a portion of membership expenses were disallowed. WSCC (also called
WECC) dues are included at 100% since it is a mandated membership.
Edison Electric Institute (EEl) membership dues have also been removed. In February 2007, MEHC made a business decision to
discontinue its membership.
Page
Rocky Mountain Power
Idaho General Rate Case
Memberships and Subscriptions Adjustment Breakdown
Account Description Amount References
National and Regional Trade Membership Allowances
930.EEl.
930.PNUCC
930.Consortium for Energy Efficiency
930,Foundation for Water & Energy
930.Intennountain Electrical Assoc.
930.National Automated Clearing House Association
930.Northwest Energy Efficiency Council
930.EPRI Research Institute
930.National Coal Transportation Assoc.
930.National Electric Energy Testing Research and Applications Center
930.National Joint Utilities
930.Northwest Public Power Association
930.West Assoc. CIO Tri-State Gen. & Trans. Assoc. Inc.
930.Western Energy Institute
Total Memberships
75,977
360
6,480
15,000
675
750
667 089
250
105,000
875
620
022
000
993 098
National and Regional Memberships at 75%744,823
Remove 25% of National and Regional Memberships
Remove EEl Membership
Total Adjustment
(248,274)
(443,353)
(691,627)To Page 4.
. EEl membership fees are excluded. As of February 6, 2007 MidAmerican Holdings Company discontinued its membership with the Edison
Electric Institute.
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Power Delivery Expense
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Maintenance of Structures 569 (100,000)306%306)
Maintenance of Overhead Lines 571 040,325)306%(65,608)
Maintenance of Overhead Lines 593 206,558)Situs 206,558)
Maintenance of Underground Lines 594 (11 634)Situs (11 634)
Informational & Instructional Adv.909 (1,144 000)035%(46,156)
Rents 931 315,968)873%(77 293)
Maintenance of General Plant 935 060,193 873%121 005
758,292)292,550)
Description of Adjustment:
This adjustment reduces power delivery expenses to reflect the on-going level of expense as compared to the base year.
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Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Incremental Generation O&M
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Misc. Maintenance of Steam Plant 514 598,835 306%163,894 10.
Other Generation Maintenance 549 25,000 306%577 10.
Other Generation Maintenance 549 061,333 306%193 061 10.
Other Generation Maintenance 549 359,997 306%148,832 10.
Other Generation Maintenance 549 168,000 306%136,724 10.
Other Generation Maintenance 549 154,121 306%720 10.
10,367,286 653,808
Description of Adjustment:
This adjustment annualizes the O&M expense of Leaning Juniper Wind and Huntington Unit 2 scrubber. These projects were placed in
service September 2006 and December 2006 respectively. This adjustment also adds incremental operation and maintenance expenses
for generating units that were not in service during the 12 months ended December 2006 but will be in service during the 12 months ended
December 2007.
Rocky Mountain Power
Idaho General Rate Case
Major New Generation Plant O&M Impacts
Page 4.10.
Calendar Year 2006
Generation Asset Labor Materials Contracts Total CY07 Total Increase
Lake Side 227 129 915 212 121 440,165 039,000 598 835
Blundell Bottoming Cycle 25,000 000
Huntington Scrubber 78,875 335,083 23,375 437 333 3,498,666 061,333
Leaning Juniper Wind 11,492 932,504 944 003 304,000 359,997
Marengo Wind 168,000 168,000
Goodnoe Hills Wind 154,121 154,121
Total 317 495 336 006 $ 1 168,000 $ 1 821 501 188,787 $ 10,367 286
Ref 4.
Rocky Mountain Power
Idaho Results of Operations December 2006
Idaho Irrigation Load Control Program
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Other Purchased Power 557 (996,370)306%(62,836)11.
Other Purchased Power 557 996,370 Situs 996 370 11.
933 534
Description of Adjustment:
Payments made to Idaho irrigators as part of the Idaho Irrigation Load Control Program are system allocated in the unadjusted data.
This adjustment situs assigns the payments to Idaho. The reallocation is required as demand side management (DSM) costs are
situs assigned to the states in which the costs are incurred.
Rocky Mountain Power
Idaho General Rate Case
GL Account 514511
GIL Account Balance Display
- ,.'
1.~L I ~ Docurri~htc.urrenc.y 1~D.ocumentc.urrenc.yll iifi Document.
"'.,, ""..,
558 311.
296 351.
144 997_
596.
700_
558 311 .
293 755.
144 297.
21 3_213.
11.
To 4.
Rocky Mountain Power
Idaho Results of Operations December 2006
DSM Amortization Removal
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Customer Assistance 908 (28,263,718)Situs 12.
Customer Assistance 908 (6,394,332)Situs 12.
Customer Assistance 908 (221 ,452)Situs 12.
Customer Assistance 908 (1,374 343)Situs (1,374 343)12.4
(36,253,845)(1,374 343)
Description of Adjustment:
Idaho allows for recovery of demand side management (DSM) costs through the system benefit charge (SaC) tariff rider. This adjustment
removes DSM costs in order to prevent a double recovery through the revenue requirement and the sac tariff rider.
Rocky Mountain Power
Idaho General Rate Case
GL Account 553402
.-...-
G/L Account Balance Display
l~i I H~fDFum~ cur
;;~
~llr~c.un;!f.l~~~~1 &1~Oc~~-
185 945.
220 505.
578 077.52
055 137.
533 029.
055 415.
449,166.
244 244.
598 321.
601 504.
397 850.
294 916.
195 945.
220 505.
578,077.52
055 137.
533,029.
055,415.
449 166.
244 244.
2 598 321.
601 504.
397 950.
294 916.
January. March 2006
April- December 2006
Calendar year 2006 Total
274,272
20,989 446
263,718 T04.
12.
G/L Account Balance Display
i~j I ~~:DO~rr-;;ni-~l.ir~n~;! r~:~~.cuiT";nt currency! 1!i8~i?~c~~';;;t"
223 905.
290 441.
955 204.
362 965.
440 794.
546 689.
912 759.
945,951.
236 172.72
223,905.
290 441.13
855.204.
362 865.
927 914.96-
449 577.
1 ,609 292.
642 912.
384 172.
268,599.
099 112.
303,475;93
303 138. 73
951 999.
Rocky Mountain Power
Idaho General Rate Case
GL Account 553403
G/L Account Balance Display
, l~ I L~_um~t cu~ncy ! il~Docu~e",c~!r~_~J ~~Cuin~!!
12.
G/L Account Balance Display
=; , ,-,-------,,--,
cc..'c'-
-,-------. --,,--,--,--,---,,--,._;.
!t~-cc~---'----'
iW,1 ~--.E~L~cu'ren~J!~c~ocu~ent c~.':!'!!!:'l:'!:j:~'-'?~~~nt
471 667.471 667.820 535.547 102.273 432.
493 879.493 879.866 504.535 426.331 078.
483 471.483,471.849 588.608 349.241 238,
507 779.885 856.378 076,74-058 521.726 748.331 772.
443 528.075 921.367 607.488 013.192 326.295 687.
900 616.902 897.997 719.952 547.621 761.330 785.
052 144.754 540.297 603.100 222.713 731.386 490.
162 328.04 943 894.218 433.082 380.731 284.351 096.
385 561.086 620.298 941.203,310.060 000.143310.
281 826.097 939.183 887.
892,738.468 019.424 718.
849 710.748 877.100 833.
709,439
684,893
394 332 T04.
January - March 2006
April - December 2006
Calendar year 2006 Total
Rocky Mountain Power
Idaho General Rate Case
GL Account 553404
GIL Account Balance Display
~I r~ ~umen!.c~~~;-",Ed lQlD~curn~~ cu~enCYi !~-=-Do:.~~!n~
January - March 2006
April - December 2006
Calendar year 2006 Total
12.
GIL Account Balance Display
J~ Datum"nle urr~ned OC~~~lJmentcurrenCYi L~q~
983.333.650.674,806.867.
133.333.800.543.000.543.
35,407.000.16,407.584.000.584.
342.000.342.396.000.396.
920.345.575.756.000.20,756.
606.000.606.364.000.364.
968.000.968.259.000.259.
058.000.058.859.000.859.
681.000.681.31,834.000.834.
680.000.
054.952.
207.18,000.
989
161,463
221,452 T04.
12.
Rocky Mountain Power
Idaho General Rate Case
GL Account 553405
610.
193 985,
270 559.
261 282.
215 571.
127 802.
118 488.
128 042.
58,610.
193,985.
270 559.
261 282.
215 571.
127 802.
118 488.
128042.
January - March 2006
April - December 2006
Calendar year 2006 Total
374,343
374,343 T04.
Rocky Mountain Power
Idaho Results of Operations December 2006
Idaho Intervenor Funding
PAGE
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Misc. General Expense 930 938 Situs 938 13.
Misc. General Expense 930 927 Situs 927 13.
28,865 28,865
Adjustment to Rate Base:
Idaho Intervenor Regulatory Asset 182M (27,938)Situs (27 938) Below
Adjustment Detail:
December 2005 Regulatory Asset Balance
December 2006 Regulatory Asset Balance
December 2006 Average Balance
27,938
938
27,938
Description of Adjustment:
This adjustment amortizes the Idaho intervenor funding regulatory asset over a period of one (1) year.
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Rocky Mountain Power
Idaho Results of Operations December 2006
Idaho Cash Basis Funding-Pensions
PAGE
FACTOR FACTOR %
IDAHO
ALLOCATED REF#ACCOUNT TvDe
TOTAL
COMPANY
Adjustment to Expense:
Pension Expense 930 027 114 873%000,086 14.
Description of Adjustment:
This adjustment replaces the actuarially determined pension expense for calendar year 2006 with the actual amount funded (cash basis).
The Commission has recently ordered other in-state electric utilities to include the cash contributions for pension funding in rates rather
than the corresponding FAS 87 expense. Refer to Order Nos. 29602 (A VU-04-01) and 29505 (IPC-03-13). The Company would
prefer to include FAS 87 expense in rates, and does so for the other states it serves. However, given the Commission s direction in other
cases, the Company has adjusted its expense to the level of cash contributions in the test year.
Rocky Mountain Power
Idaho General Rate Case
Convert Actuarial Pension Expense to Cash Basis
Cash Basis Pension Expense
Pension Funding in CY 2007
Electric Portion
Non-Joint Venture Portion
Pension Funding to Electric Expense
Accrual Basis Pension Expense
Account 501100 Pension/Superannuation CY 2006
Pro Forma Adjustment to CY 2007 Budget in WEBA Adjustment
Actuarial Pension Expense in Results
Total Difference
O&M portion
Adjustment to O&M
549,317
865,368 Ref 4.
217 348 Ref 4.
648,020
901 297
74.35%
027 114 Ref4.
79,443,093
94.545%
75,109,438
96.591 %
14.
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Grid West Loan Amortization
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Amortization Expense 4041P 27,162 Situs 162 15.
Uncollectible Accounts 904 377 143)035%(55,562)15.
Uncollectible Accounts 904 377,143 OTHER 000%15.
(55,562)
Adjustment to Taxes:
Schedule M Book Amortization Expense SCHMA T 162 Situs 162
Deferred Tax Expense 41110 (10,308)Situs (10 308)
RTO Grid West N/R Allowance SCHMAT 377,143)306%(86 849)
RTO Grid West N/R Allowance SCHMAT (211 234)Situs
RTO Grid West N/R Allowance SCHMDT 969,266)306%(187 255)
RTO Grid West N/R Allowance SCHMDT (211 234)Situs
RTO Grid West N/R Allowance 41010 160,593)306%(136 257)
RTO Grid West N/R Allowance 41010 (80 165)Situs
RTO Grid West N/R Allowance 41110 556,367 306%151
RTO Grid West N/R Allowance 41110 80,165 Situs
RTO Grid West N/R Allowance 190 (992,933)306%(62 619)
RTO Grid West N/R Allowance 190 (40 083)Situs
RTO Grid West N/R Allowance 283 516 863 306%596
RTO Grid West N/R Allowance 283 40,083 Situs
Description of Adjustment:
This adjustment reflects the annual amortization amount of the Grid West Loan as approved by the Commission in Order No. 30156,
Case No. PAC-06-03.
This adjustment also corrects an accounting entry regarding a partial write-oft recorded in March 2006 related to the Grid West loan that
was allocated on the wrong allocation factor. Various tax entries associated with Grid west that are also removed on this adjustment.
Rocky Mountain Power
Idaho General Rate Case
ID - RTO Grid West Loan
Account #187083
Page 4.15.
Idaho Public Utilities Commission authorized Rocky Mountain Power in Docket No. PAC-06-03,
Order No. 30156 to amortize the principal balance of the Grid West Loan over 60 months
beginning January 2007. No Interest is to be allocated to any of Idaho s portion of the loan costs.
Month
Oct-
Nov-
Dec-
AMORTIZATION SCHEDULEBeg Monthly
Balance Amortization
137,034
135 811
224
End
Balance
137 034
135 811
135,811
Note: $1,224 represents partial loan refund
Monthly Amortization (60 Months)
Annual Amortization (5 Years)
264
27,162 Ref 4.
Rocky Mountain Power
Idaho General Rate Case
Grid West Loan
Page 4.15.
I~I\D~cument OvelVi~ D;;PI;Y'
~'~...__......".."--,,....,-,....,"--.."""""""""""'--",,,,,........ ..,....-......,....,....-,....................,"" ........ ...."......,....,....,-,......"...._,...... ..~..
I" MIOO LIlltIJ Ie. J I~~ !"IJ ~h~ "" C h 0 0 5 ell~ .. S a\fej~I!i~:iljj)JU Tax
i ;
~; ~
Ul.i:~ ipJi.j~" ~~~~:it~~i~!~;!i.& 'f;fJ)j:jf1~f*~g9J;.j'l ~ i;I~ij!~IIQ~m~ll;r;~t9'& !.ijii~ JJ~ t&i!~ I' if ;ti~jti41!~;~.!t~~if~'Ifll~Jf~~~\(Rj~~! '; fieIe Parked by P15785 Posted by P74818Doc. Number 111 685889 Company code 1888 Fi scal year
Doc. date 83/3812886 Posting date 83/38/2886 Period
Cal cul ate Tax Ref. doc. GR I D WEST RESERV
Doc. currency USD
Doc. head. text reservegri d west N/R
2886
i ' \t~'iigK ~~G~'l~iff~fJ ~~~fi!..;;~$Jlg..~;ti..
;?'
j:~~;j~~ 1..~~j!iQfi~J11iW~tl~~:'i'1;~~ij)~1 ;rx ~f~j~f~~~~~~J~!!i~;~.ij~
28868338
28868338
8888813383
723 844.48 -
2 723 844.
1 ,377 , 143 . 88
SAP Account 550750 is FERC 904.
This accounting entry in the amount of $1 ,377 143 recorded in March 2006 related to the Grid West Loan
was allocated on the wrong allocation factor and is being moved to the "Other" factor in this adjustment.
Rocky Mountain Power
Idaho Results of Operations December 2006
Postage Increase
PAGE
ACCOUNT IYill!
TOTAL
COMPANY
IDAHO
ALLOCATEDFACTORFACTOR %
Adjustment to Expense:
Customer Receipts & Collections 035%097903250256
Description of Adjustment:
REF#
16.
This adjustment adjusts total Company customer billing postage cost to reflect the scheduled U.S. Postal Service increase of 6.9 %
($0.29 to $0.31 for utility mailings) on 5/14/07.
Rocky Mountain Power
Idaho General Rate Case
Postage Increase
Postal Service Increase for Utility Bill Mailings
Current Rate
New Rate
May 14, 2007 Increase
Total Customers (per JAM Model CN factor calculation)
Increase in Customer Postage Costs (May 15 through December 31, 2007)
Calculated at 12 bills per customer ~ $0.02 for 7.5 months
668 375
$ 250,256
16.
Pg 10.
Rocky Mountain Power
Idaho Results of Operations December 2006
Transition Savings (MEHC)
PAGE
ACCOUNT
TOTAL IDAHO
COMPANY FACTOR FACTOR %ALLOCATED REF#
(43,482 843)873%(2,553,962)17.
Adjustment to Expense:
Remove CIC Severance & SERP from CY 2006Administrative & General 920
Adjustment to Expense for Reduction in Costs:
EmDlovees leavina in 2006
Other Power Supply 557 275,824)306%(143,524)17.
Transmission Expense 560 (224 242)306%(14 142)17.
Distribution Expense 580 (5,611 049)SNPD 516%(253,413)17.
Customer Accounting 902 (2,520,109)035%(101,676)17.
Customer Service 908 400 675)035%(56 511)17.
Administrative & General 920 (10,442,095)873%(613,316)17.
Savings due to displaced employees (22 473 994)182 581)
Amortization of deferred CIC severance 930 13,174 002 873%773,774 17.
Net Savings (9,299,992)(408,807)
Description of Adjustment:
The Company eliminated many positions as a result of the MEHC transaction. These savings were made possible by the payment of
change-in-control severance. This adjustment defers the severance cost and amortizes it to expense over a three-year period. This
adjustment also reflects the future savings of eliminating the positions. Amounts paid to employees leaving under this program are
removed. Deferral was authorized by the IPUC in order #30225, Case no. PAC-06-11.
Rocky Mountain Power
Idaho General Rate Case
MEHC Transition Savings
Recap of Costs
Page 4.17.
Ref
Remove Actual CIC Severance Expense from Dec 06 Results and Defer
Severance
Severance - related SERP
Expense to remove from results
CY 2005 deferral
Less backfilled and non-regulated employees
Add additions 12/31/2006 - 3/9/2007
Change-tn-Control (CIC) severance deferral
Amortization of deferral - 3 vear period
Amortization April 2006 - March 2007
557 830
925,013
43,482,843
461 871
(5,467 764)
1 ,045,057
39,522 007
13,174,002
Rocky Mountain Power
Idaho General Rate Case
MEHC Transition Savings
Savings Due to Displaced Employees
Those Leavina in 2006Ora Unit Total Amount
Generation 1 938 531C&T 492 376
Rocky Mt. Power 1 339 885
Rocky Mt. Power 2,426,025
Rocky Mt. Power 255,788Pacific Power 283,903Pacific Power 5,556,220Pacific Power 388 308CBS 1 167 305Corp Comm 44,316Corporate 3,861 603HR 2 224 208IT 4 511.842OGC 170 250
SREA 1,463,733
Grand Total 26 124 292
Expense %
92%
100%
91%
91%
91%
79%
79%
79%
100%
100%
100%
100%
59%
100%
100%
Expense Amt.
783,448
492 376
222,455
213,403
233,370
224 242
388.593
306,706
167 305
316
861 603
224 208
677 ,985
170 250
1,463,733
22,473,994
Page 4.17.
Acct
557
557
580
902
908
560
580
902
908
920
920
920
920
920
920
Totals Ref
Account Amount
557 275,824
560 224,242
580 611 049
902 520 109
908 1,400 675
920 442,095
22,473,994
Note - the above are actual amounts included in 2006 for compensation for the displaced employees.
The annual savings is more because they did not work all year. The annual savings is $35,436,667.
Rocky Mountain Power
Idaho Results of Operations December 2006
Affiliate Management Fee/Direct Billings to Subsidiaries (MEHC)
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Operation & Maintenance Expense 930 (242 989)873%(14 272) 4.18.
Description of Adjustment:
The company committed to hold customers harmless for costs that were previously assigned to affiliates relating to management fees
and set the total company amount at $1 ,500 000. This commitment is offsettable to the extent PacifiCorp demonstrates to the
Commission s satisfaction that Corporate allocations from MEHC to PacifiCorp included in PacifiCorps rates are less than $7.3 million.
Since this is the case for calendar year 2006, no adjustment is necessary.
The company also committed to hold customers harmless for costs that were previously direct billed to affiliates. To help facilitate this,
employees were transferred to PPM Energy, inc. Most of these transfers took place before December 31 , 2005. Any amounts paid in
calendar year 2006 are being removed from results.
Rocky Mountain Power
Idaho General Rate Cases
Affiliate Management Fee/Direct Billings to Subsidiaries
18.
Affiliate Manaqement Fee
Above the Line Group Expenses billed by Scottish Power January - March 2006
Above the Line Group Expenses billed by MEHC April - December 2006
Total billings for CY 2006
704 128
5,475 000
179,128
Limit in Above the Line Group Expenses by Commitment 9 300 000
Billings were less than the Commitment amount so no adjustment is necessary
Direct Billinqs to Subsidiaries
Company expenses have been reduced by more than the amounts previously billed to affiliates like PPM.
To help facilitate this, employees transferred to PPM. Most transfers took place before 12/31/2005.
Remove amounts paid to employees transferring during calendar year 2006 242,989 Ref 4.
Rocky Mountain Power
Idaho Results of Operations December 2006
A & G Cost Commitment (MEHC)
PAGE
ACCOUNT llM
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
A & G Expense 930 873%19.
Description of Adjustment:
In commitment I 31 of the MEHC transition, the Company committed to include a rate credit of up to $6 million unless the Company held
its administrative and general expense to a $222,8 million level adjusted for inflation. This adjustment demonstrates that for the adjusted
year the administrative and general level is below the $222.8 million level and therefore this adjustment is zero,
Rocky Mountain Power
Idaho General Rate Case
Administrative & General Expense Cost Commitment
Description
December 2006 Actual Administrative and General Expense
AIkG Adjustments:
Misc. General Expense Adjustment
Misc. General Expense Adjustment
Wages & Employee Benefits
Wages & Employee Benefits
Wages & Employee Benefits
Wages & Employee Benefits
Wages & Employee Benefits
Wages & Employee Benefits
International Assignees
Remove Non-Recurring Expenses
Membership and Subscriptions
Power Delivery Programs
Idaho Intervenor Funding
Idaho Cash Basis Funding-Pension
Transition Savings - MEHC (remove Change-In-Control severance)
Affiliate Mgt Fee/Billing to Subsidiaries
Total AIkG adjustments
Adjusted AIkG Expense
AIkG Cost adjustment
Total Normalized AIkG Cost Commitment
Transition Savings - MEHC (amortization of severance)
Transition Savings - MEHC (employees leaving in Cf 2006)
Total AIkG adjustments
Adjusted AIkG Expense
AIkG Cost adjustment
Total Normalized AIkG Cost Commitment
Page 19.
Total Com Factor Allocated Ref. #
238 975,926 13,177 826
(409,421)87%(24 047)
(38,790)Situs
23,446 Situs 422
790 361 87%46,422
03%
38,658 Situs 696
303,149 87%76,540
03%
(266 177)87%(15 634)
(5,278,426)87%(310,028)
(691,627)87%(40,623)
744 225 87%43,712
865 Situs 28,865
027 114 87%000,086
(43,482 843)87%553,962)
242 989 87%(14 272)
30,454 455 (1,761,822)
208,521,471 11,416,004
87%
222,800,000
174,002
(10,442 095)
731,907
211,253,378
87%
87%
773,774
(613 316)
160,458
576,462
87%
222,800,000
IDAHO REVISED PROTOCOL Page 5,0 Total
Net Power Cost Adjustments (Tab 5)
TOTAL
James River
Green Tag Royalty BPA Regional
Net Power Cost Trail Mountain (Renewable Offset/Little Exchange Credit
Total Normalized Adjustment Closure West Valley Lease Energy Credit)Mountain Reversal
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales 054,011 76,054,011
5 Other Operating Revenues 320 131 320,131
Total Operaling Revenues 374,141 054 011 320 131
Operating Expenses:
9 Steam Production 619,831 619 831
10 Nuclear Production
11 Hydro Production
12 Other Power Supply 110,217 273 78,592,118 (86,459)(40,484)752,098
13 Transmission 444 975 444 975
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
Total O&M Expenses 114 282 080 82,656,925 (86 459)(40,484)31,752 098
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal (12,863 157)206 100)(197 736)887 526 106 959 (10 608 693)
State (1,747,889)(299772)(26 869)925 838 14,534 (1,441,545)
25 Deferred Income Taxes 224 605 224,605
26 Investment Tax Credit Adj.
27 Mise Revenue & Expense
Total Operating Expenses:99,895 638 151,053 (0)(53647)(25,120)121,493 19,701 859
Operating Rev For Return:(23,521,497)(4,097 042)647 25,120 198638 (19 701 859)
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Debits (61 099)(61 099)
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuet Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Mise Rate Base
Total Electric Piant:(61 099)(61 099)
Deductions:
47 Accum prov For Depree
48 Accum prov For Amort
49 Accum Def Income Tax 112 302 112302
50 Unamortized ITC
51 CustomerAdvForConst
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:112 302 112 302
Total Rate Base:51,203 203
60 Estimated ROE impact 10.660%857%-0.001%024%011%090%-8.928%000%
64 TAX CALCULATION:
66 Operating Revenue (37,907 939)602 914)86,459 40,484 320 131 (31 752,098)
67 Other Deductions
68 Interest (AFUDC)
69 Interest
70 Schedule .M. Additions (591,829)(591 829)
71 Schedule "M" Deductions
72 Income Before Tax (38,499,768)602 914)(591 829)459 40,484 320 131 (31 752 098)
74 Stale Income Taxes (1,747 889)(299 772)(26 869)925 838 534 441 545)
76 Taxable Income (36 751 878)303 142)(564 960)82,534 646 305,597 (30 310553)
78 Federal Income Taxes (12 863,157)206,100)(197 736)887 526 106 959 (10 608,693)
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Net Power Cost Adjustment
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Sales for Resale
Existing Firm PPL 447 977 514 306%187 775
Existing Firm UPL 447 014,480 306%978
Post-merger Firm 447 187 021 015 306%858 875
Non-firm 447 14,333,503 582%943,383
Trans. - Off system sales 447 306%
Total Revenue Adjustments 205,346,512 76,054 011
Adjustment to Expense:
Purchased Power
Existing Firm Demand PPL 555 41,096,091 306%591 704
Existing Firm Demand UPL 555 40,273,303 306%539,815
Existing Firm Energy 555 (49 871 084)582%282,345)
Post-merger Firm 555 041 224,569 306%65,664 297
Secondary Purchases (Non-Firm)555 (24,621 850)582%620 527)
James River Royalty offset 555 306%
Seasonal Contracts 555 235,280 SSGC 349%250,835
Total Purchased Power Adjustment 092 336,309 69,143 779
Wheeling
Existing Firm PPL 565 193 388)306%(264,454)
Existing Firm UPL 565 857 306%117
Post-merger Firm 565 277 965 306%089,626
Non-firm 565 778,388)582%(380,314)
Total Wheeling Expense Adj 308,046 444 975
Fuel Consumed 501 49,433,615 582%253 553
Other Steam 503 872,533 582%57,427
Natural Gas Expense 547 118,798,783 582%818 933
Peaker Fuel Expense 547 19,582,822 SSECT 321%629,407
Cholia/APS Fuel Expense 501 058,944 SSECH 105%308,851
Total Fuel Exp 193 746,697 13,068,171
Net Power Cost 044 540 602 914
Description of Adjustment:
The net power cost adjustment normalizes power costs 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 2007.
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5
.
Rocky Mountain Power
Generic Study
Period Ending
Oec-O7
SPECIAL SALES FOR RESALE
Pacific Pre Merger
Post Merger
Utah Pre Merger
Non Firm 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
23,066 722
899 328,438
26,117 156
-----
948,512,315
058 002
803,226
39,330,070
920,603
574,050
Pacific Sub Total
---- ------- - -- ---- ------ -- ---- - -- ---- -- ----
164 685,951
Gemstate
GSLM
aF Contracts/UPL
IPP Layoff
UP&L to PP&L
716,400
729,571
26,117 156
Utah Sub Total
-- - - - ---- --- ------ - ------ -- - -- -- -- --- -- ----
120,563 127
AMP Resources (Cove Fort)
APS p167566
APS p172318
APS p205692
APS Supplemental
Aquila hydro hedge
Clark S&I Agreement (Net)
Combine Hills
Constellation p257677
Constellation p257678
Constellation p268849
Deseret Purchase
Duke HLH
Duke p99206
Georgia-Pacific Camas
Hermiston Purchase
Hurricane Purchase
Idaho Power RTSA Purchase
Kennecott Generation Incentive
MagCorp
MagCorp Reserves
Morgan Stanley p189046
Morgan Stanley p196538
Morgan Stanley p206006
Morgan Stanley p206008
Morgan Stanley p244840
Morgan Stanley p244841
Morgan Stanley p272153-
Morgan Stanley p272154- 7
Nebo Heat Rate Option
NuCor
P4 Production
Rock River
Roseburg Forest Products
Roseburg Forest Products CA
IlansAlta Purchase
999,960
267 160
528,400
666 120
30,922 650
012 309
967 902
860,828
86,296 055
853
359,140
367 090
755,360
683 600
211,200
084,640
796 000
282,160
744 080
733,573
610,400
363,840
109 230
822 240
1 ,638,495
832 623
Pre-Merger
Demand
066 722
117 156
-----
49,183 878
47,058 002
600,000
11,799 021
1,435 076
563 131
Pre-Merger
EnerQV
203 226
531 049
5,485 527
976,531
Non-Firm Post-Memer Ref#
899,328,438
----
899,328,438
034 388
455 230
------------ ----------- ----------- ------------
034 388
529 703
117 156
66,196,333
716,400
10,512 730 56,687 138
646,859
------------ ----------- ----------- ------------
687 138
Page 5.
229 130
999,960
267 160
528,400
666,120
922 650
012.309
967 902
860 828
296,055
27,853
359 140
367 090
755,360
10,683 600
211 200
084 640
796,000
282 160
744 080
733,573
610,400
363 840
109,230
822,240
638 495
832 623
Rocky Mountain Power
Generic Study
Period Ending
Dec-O7
Tri-State Purchase
UBS p223199
UBS p268848
UBS p268850
UBS Summer Purchase
Weyerhaeuser Reserve
Wolverine Creek
BPA Conservation Rate Credit
DSM (Irrigation)
NCPA 309008/9
Short Term Firm Purchases
Study Results
MERGED PEAK/ENERGY SPLIT
($)
Merged
09/02
13,941,467
286,400
035,280
291 600
933,089
003,848
(232 126)
256,402 129
- --- ---- -- -- - -- ---- ----- -- ---- -------- -- ---
625 604 596New Firm Sub Total
Non Firm Sub Total
TOTAL PURCHASED PW & NET INT.
WHEELING & U. OF F. EXPENSE
Pacific Firm Wheeling and Use of Facilitie
Utah Firm Wheeling and Use of Facilities
Post Merger
Nonfirm Wheeling
TOTAL WHEELING & U. OF F. EXPENSE
THERMAL FUEL BURN EXPENSE
Carbon
Cholla
Colstrip
Craig
Currant Creek
Dave Johnston
Gadsby
Gadsby CT
Hayden
Hermiston
Hunter
Huntington
Jim Bridger
Lake Side
Little Mountain
Naughton
West Valley
Wyodak
TOTAL FUEL BURN EXPENSE
OTHER GENERATION EXPENSE
Blundell
Goodnoe
TOTAL OTHER GEN. EXPENSE
NET POWER COST
910,853,674
35,375,233
157 430
65,739,985
146,030
101,418,678
891 637
48,957 738
550 803
400 910
990 973
396 853
994,946
10,457 729
643 779
722 589
100 266 655
73,335 644
119,738 326
270,914
425,967
70,501 252
207 026
17,569 091
----------
793,322 832
983,257
983 257
----------------------------
861,066,126
----------------------------
Pre-Merger
Demand
Pre-Merger
Enerav Non-Firm Post-Meraer
941 467
286,400
Ref#
035,280
291 600
933 089
003 848
(232,126)
256 402,129
------------ ----------- ----------- ------------
118 102 089
375 233
157,430
79,425,463
625,604 596
----- ----
146 030
713 326,122
58,621 ,430
118 554
35,532 663
------ -- ---- -----------
146,030
891 637
957 738
550 803
16,400,910
990 973
396 853
994 946
10,457 729
643 779
50,722 589
100 266,655
335 644
119,738 326
270,914
13,425 967
70,501 252
207 026
569,091
65,739 984
---- ----------- -------
793 322 832
983,257
---- ---
983 257
104 450 875
------------ ----------- ----------- ------------------------ ----------- ----------- ------------
425 463 797,452,120 (120 262,332)
------------ ----------- ----------- ------------------------ ----------- ----------- ------------
Page 5,
Rocky Mountain Power
Generic Study
Period Ending Dee 2007
SPECIAL SALES FOR RESALE
Black Hills
Blanding
BPA Wind
Flathead
Hurricane Sale
LADWP (lPP layoff)
PSCO
Salt River Project
SCE
Sierra Pac 2
SMUD
UAMPS s223863
UMPAII
Short Tenn Finn Sales
System Balancing Sales
TOTAL SPECIAL SALES
PURCHASED POWER & NET INTERCHANGE
AMP Resources (Cove Fort)
APS p167566
APS p172318
APS p205692
APS Supplemental
Aquila hydro hedge
Avoided Cost Resource
BPA Henniston Loss Settlement
Clark S&I Agreement (Net)
Combine Hills
Constellation p257677
Constellation p257678
Constellation p268849
Deseret Purchase
Douglas PUD Settlement
Duke HlH
Duke p99206
Gemstate
Georgia,Pacmc Camas
Grant County 10 aMW purchase
Henniston Purchase
Hurricane Purchase
Idaho Power RTSA Purchase
IPP Purchase
Kennecott Generation Incentive
MagCorp
MagCorp Reserves
Morgan Stanley p189046
Morgan Stanley p196538
Morgan Stanley p206006
Morgan Stanley p206oo8
Morgan Stanley p244840
Morgan Stanley p244841
Morgan Stanley p272153-6-B
Morgan Stanley p272154-
Nebo Heat Rate Option
NuCor
P4 Production
PGE Cove
Rock River
Roseburg Forest Products
Roseburg Forest Products CA
Small Purchases east
Small Purchases west
TransAlta Purchase
Tn-State Purchase
UBS p223199
UBS p268848
UBS p26885O
UBS Summer Purchase
Weyemaeuser Reserve
Wolverine Creek
BPA Conservation Rate Credit
DSM (Irrigation)
PageS,
Idaho GRC 2007 . NPC
Net Power Cost Analysis
01/07.12107
($)
10,101 920
128 915
592,417
303,206
26,117 156
933,474
915,798
608 803
964,801
554,496
958,074
450,007,718
324 325 537
948512 315
999,960
267 160
528,400
666 120
30,922,650
012309
967 902
646 606
716,400
860,828
800 603
296 055
853
359 140
117 156
367090
755360
683,600
211 200
084 640
796,000
282 160
744 080
733 573
610,400
12,363 640
120 000
109 230
822 240
638,495
438,414
832 623
941,467
286,400
035 280
291 600
933 089
003 848
Rocky Mountain Power
Generic Study
Period Ending Dee 2007
OF Califomia
OF Idaho
OF Oregon
OF Utah
OF Washington
OF Wyoming
Biomass
Douglas County Forest Products OF
R. Johnson
Evergreen BioPower OF
ExxonMobilOF
Kennecott OF
Mountain Wind 1 OF
Mountain Wind 2 OF
Pioneer Ridge OF
Schwendiman OF
Simplot Phosphates
Spanish Fork Wind 2 OF
Sunnyside
Tesoro OF
US Magnesium OF
Weyerhaeuser OF
Canadian Entitlement
Chelan - Rocky Reach
Douglas-Wells
Grant Displacement
Grant Reasonable
Grant Meaningful Priority
Grant Surplus
Grant - Priest Rapids
Grant - Wanapum
APGliCoiockum Capacity Exchange
APS Exchange
APS s207860/p207861
Black Hills CTs
BPA Exchange
BPA FC II Storage Agreement
BPA FC IV Storage Agreement
BPA Peaking
BPA So. Idaho Exchange
Cowlitz Swift
CPU Shaping Capacity
EWEB FC I Storage Agreement
Morgan Stanley 207862/3
NCPA 309006/9
PSCo Exchange
PSCO FC III Storage Agreement
Redding Exchange
SCl State Line Storage Agreement
Tri-State Exchange
Short Term Firm Purchases
System Balancing Purchases
TOTAL PURCHASED PW & NET INT.
WHEELING & U, OF F, EXPENSE
Firm Wheeling
Non-Firm Wheeling
TOTAL WHEELING & U, OF F. EXPENSE
COAL FUEL BURN EXPENSE
Carbon
Cholla
Coistrip
Craig
Dave Johnston
Hayden
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
TOTAL COAL FUEL BURN EXPENSE
Page S.
Idaho GRC 2007 - NPC
Net Power Cost Analysis
01/07-12/07
214411
927 560
13,419 853
010 763
153 122
643,362
238 752
145,423
641,747
417 135
592 692
160,654
639
326 541
264 207
250,666
082 073
21,343,608
816 280
268 024
205,596
018 909)
223,720
490 606
698,147
803,226
058,002
(232 126)
785 177 332
471,224 796
910 853674
101 272 648
146,030
101 418,678
891 637
957,738
550 803
400 910
396,853
643 779
100,266,655
335644
119,738,326
501 252
569091
519 252,688
Rocky Mountain Power
Generic Study
Period Ending Dee 2007
GAS FUEL BURN EXPENSE
Currant Creek
Gadsby
Gadsby CT
Hermiston
lake Side
Little Mountain
West Valley
TOTAL GAS FUEL BURN EXPENSE
OTHER GENERATION EXPENSE
Blundell
Foote Creek I
Goodnoe
Klondike 3
Leaning Juniper 1
Marengo
Seven Mile Wind
TOTAL OTHER GEN. EXPENSE
NET POWER COST
Net Power CosVNet System load
PageS,
Idaho GRC 2007 - NPC
Net Power Cost Analysis
01/07-12107
990 973
994 946
457 729
722 589
270 914
425,967
207 026
274 070,144
983 257
48,629.103
983 257
861 066 126
15.
Rocky Mountain Power
Generic Study
Period Ending Dee 2007
Brtdger loss Placement
BPA Hermiston losses
BPA Surprise Valley
DSM Cool Keeper
DSM (Irrigation)
MagCorp Curtailment
Monsanto Curtailment
Station Service
Total Adjustments to load
System load
NET SYSTEM lOAD
SPECIAL SALES FOR RESALE
Black Hills
Blanding
BPA Wind
Flathead
Hurricane Sale
LADWP (IPP layoff)
PSCO
Salt River Project
SCE
Sierra Pac 2
SMUD
UAMPS s223863
UMPAII
Short Term Firm Sales
System Balancing Sales
TOTAL SPECIAL SALES
TOTAL REQUIREMENTS
PURCHASED POWER & NET INTERCHANGE
AMP Resources (Cove Fort)
APS p167566
APS p172318
APS p205692
APS Supplemental
Aquila hydro hedge
Avoided Cost Resource
BPA Hermiston loss Settlement
Clark S&I Agreement (Net)
Combine Hills
Constellation p257677
Constellation p257678
Constellation p268849
Deseret Purchase
Douglas PUD Settlement
Duke HLH
Duke p99206
Gemstate
Georgia,Pacific Camas
Grant County 10 aMW purchase
Hermiston Purchase
Hurricane Purchase
Idaho Power RTSA Purchase
IPP Purchase
Kennecott Generation Incenlive
MagCorp
MagCorp Reserves
Morgan Stanley p189046
Morgan Stanley p196538
Morgan Stanley p206006
Morgan Stanley p206008
Morgan Stanley p244640
Morgan Stanley p244841
Morgan Stanley p272153-6-8
Morgan Stanley p272154-
Page 5.
Idaho GRC 2007 - NPC
Net Power Cost Analysis
01/07.12107
(MWh)
28,560
(73 653)
(45,093)
56,066,090
56,111 183
362 269
240
820
829
539,064
152,589
219,000
459 900
350,400
592
206,272
017,314
014 660
33,389,949
501 132
600
48,800
600
242 700
570 182
114999
738 792
754
448
131,123
634
624 643
870
015
539 064
245,600
121 600
41,600
600
400
800
Rocky Mountain Power
Generic Study
Period Ending Dee 2007
Nebo Heat Rate Option
NuCor
P4 Production
PGE Cove
Rock River
Roseburg Forest Products
Roseburg Forest Products CA
Small Purchases east
Small Purchases west
TransAlta Purchase
Tri-State Purchase
UBS p223199
UBS p268848
UBS p268850
UBS Summer Purchase
Weyerhaeuser Reserve
Wolverine Creek
OF Cal~ornia
OF Idaho
OF Oregon
OF Utah
OF Washington
OF Wyoming
Biomass
Douglas County Forest Products OF
R. Johnson
Evergreen BioPower OF
ExxonMobilOF
Kennecott OF
Mountain Wind 1 OF
Mountain Wind 2 OF
Pioneer Ridge OF
Schwendiman OF
Simplot Phosphates
Spanish Fork Wind 2 OF
Sunnyside
Tesoro OF
US Magnesium OF
Weyerhaeuser OF
Canadian Entitlement
Chelan - Rocky Reach
Douglas-Wells
Grant Displacement
Grant Reasonable
Grant Meaningful Priority
Grant Surplus
Grant - Priest Rapids
Grant - Wanapum
APGI/Colockum Capacity Exchange
APS Exchange
APS s207860/p207861
Black Hills CTs
BPA Exchange
BPA FC II Storage Agreement
BPA FC IV Storage Agreement
BPA Peaking
BPA So. Idaho Exchange
Cowlitz Swift
CPU Shaping Capacity
EWEB FC I Storage Agreement
Morgan Stanley 207862/3
NCPA 309008/9
PSCo Exchange
PSCO FC III Storage Agreement
Redding Exchange
SCl State Line Storage Agreement
Tri-State Exchange
Short Term Firm Purchases
System Balancing Purchases
TOTAL PURCHASED PW & NET INT
Page 5.
Idaho GRC 2007 - NPC
Net Power Cost Analysis
01/07-12107
530 357
12,000
144 003
172 320
27,247
5,481
715,423
271 074
60,800
30,400
166 724
939
612
148 236
574
286
11,474
124 658
520
66,430
685
704 880
192,720
548
74,460
385,060
000
175 200
380 160
(64 227)
326623
254 194
442,472
244 562
151
714 068
(267,493)
750
270
607
725)
28,459
(20,808)
320
(660)
346
618
586
500
006 305
162 474
537 487
Rocky Mountain Power
Generic Study
Period Ending Dec 2007
COAL GENERATION
Carbon
Cholla
Colstrip
Craig
Dave Johnston
Hayden
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
TOTAL COAL GENERATION
GAS GENERATION
Currant Creek
Gadsby
Gadsby CT
Herrniston
lake Side
liUle Mountain
West Valley
TOTAL Gas FIRED GENERATION
HYDRO GENERATION
West Hydro
East Hydro
TOTAL SYSTEM HYDRO
OTHER GENERATION
Blundell
Foote Creek I
Goodnoe
Klondike 3
Leaning Juniper 1
Marengo
Seven Mile Wind
TOTAL OTHER
TOTAL RESOURCES
pageS,
Idaho GRC 2007 - NPC
Net Power Cost Analysis
01/07.12107
082,918
722,713
140 448
250,181
806,600
535 697
316,008
653,846
131,549
813 352
150 244
603 556
718,411
084
101 163
624 643
231 229
548
349 197
185 274
879 369
489,327
368696
208 053
104 278
323
296,142
170 325
806,121
501 134
Rocky Mountain Power
Generic Study
Period Ending Dee 2007
FUEL BURNED (MMBtu)
Carbon
Cholla
Colstrip
Craig
Dave Johnston
Hayden
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
Currant Creek
Gadsby
GadsbyCT
Herrniston
lake Side
little Mounlain
West Valley
BURN RATE (MMBtulMWH)
Carbon
Cholla
Colslrip
Craig
Dave Johnston
Hayden
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
Currant Creek
Gadsby
Gadsby
Herrniston
lake Side
little Mounlain
West Valley
AVERAGE FUEL COST ($/MMBtu)
Carbon
Cholla
Colstrip
Craig
Dave Johnston
Hayden
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
Currant Creek
Gadsby
Gadsby
Herrniston
lake Side
little Mountain
West Valley
PEAK CAPACITY (NAMEPLATE),
Biundell
Carbon
Cholla
Colstrip
Craig
Dave Johnston
Hayden
PageS,
Idaho GRC 2007 - NPC
Net Power Cost Analysis
01/07-12107
"THE RACK"
04/03-03/04
12,591 849
204,751
357,267
12,741 282
338,610
731 537
894,602
66,399,057
106,470 270
50,534,625
800 062
671 276
852,872
343,731
11,765 048
712 444
1,485,912
189,074
11.630
10.730
10.640
10.190
11.080
10.700
10.570
980
10.510
10.500
12.000
370
12.170
13.280
240
080
16.410
12.000
940
680
850
290
640
510
140
100
120
1.400
680
060
120
120
3.400
730
120
040
172
380
153
165
762
Rocky Mountain Power
Generic Study
Period Ending Dee 2007
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
Currant Creek
Gadsby
Gadsby CT
Herrniston
Lake Side
little Mountain
West Valley
CAPACITY FACTOR
Blundell
Carbon
Cholla
Colstrip
Craig
Dave Johnston
Hayden
Hunter
Huntington
Jim Bridger
Naughton
Wyodak
Currant Creek
Gadsby
Gadsby CT
Herrniston
Lake Side
little Mountain
West Valley
Page 5,
Idaho GRC 2007 - NPC
Net Power Cost Analysis
01/07-12/07
123
892
1,413
700
280
541
235
123
248
555
205
0.20
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Trail Mountain Closure
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax
Reverse Booked Tax SCHMAT (8,992,092)582%(591,829)
Reverse Deferred Tax Expense 41110 412,585 582%224,605
Adjustment to Rate Base:
Reverse Deferred Tax Balances 283 706,290 582%112 302
Misc. Regulatory Assets 182M (265,315)582%(17 462)Below
Misc. Regulatory Assets 182M (663,013)582%(43 637)Below
(928,328)(61 099)
Adjustment Detail:
December 2005 Ending Balance
December 2006 Ending Balance
Beginning Ending Average
Acct 182399
530,629
Acct 18226
326,026
265,315 663,013
Description of Adjustment:
The Trail Mountain mine was used to supply coal to the Hunter plant. The mine was closed and regulatory assets were setup on
the Company books for the purpose of amortizing the costs associated with closing the Trail Mountain mine. The amortization took
place over a five year period from April 2001 to March 2006. This adjustment removes all remaining rate base and tax amounts
associated with Trail Mountain amortization.
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.
Rocky Mountain Power
Idaho Results of Operations December 2006
West Valley Lease
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Lease Expense 550 125,900) SSGCT 679%(86,459)Below
Adjustment Detail:
eduction of Lease ExDenses
January 2006
February 2006
Portion of March 2006
417,000
417,000
291 900
125 900
Description of Adjustment:
This adjustment reduces the annual West Valley lease expense as stipulated in PAC-05-08 (MEHC Transaction, Item I 27) for
January, February, and a portion of March. Starting March 21 , 2006, the reduced expense is reflected in unadjusted results.
The deferred West Valley lease rental savings from April 2006 to December 2007 will be deferred and amortized back to customers
after the Commission determines the monthly savings are included in rates.
Page 5.3.
Rocky Mountain Power
Idaho General Rate Case
Deferral of West Valley Lease Reduction
Beginning Idaho Interest ~Ending
Balance Deferral Portion 8278%Balance
3/31/2006 125,100 9,463 463
4/30/2006 463 417 000 542 074
5/31/2006 074 417,000 542 302 72,919
6/30/2006 919 417 000 542 536 104 997
7/31/2006 104 997 417 000 542 772 137 312
8/31/2006 137,312 417 000 542 010 169 864
9/30/2006 169,864 417 000 542 250 202 656
10/31/2006 202 656 417 000 542 1 ,491 235 689
11/30/2006 235,689 417 000 542 734 268,965
12/31/2006 268 965 417 000 542 979 302,486
1/31/2007 302,486 417 000 31,542 225 336 253
2/28/2007 336,253 417 000 542 2,474 370,269
3/31/2007 370 269 417 000 31,542 724 404 535
4/30/2007 404 535 417 000 542 976 439 053
5/31/2007 439 053 417 000 542 230 473 825
6/30/2007 473,825 417 000 542 3,486 508,853
7/31/2007 508 853 417 000 542 743 544,139
8/31/2007 544,139 417 000 542 003 579,684
9/30/2007 579 684 417 000 542 264 615,491
10/31/2007 615,491 417 000 542 528 651 561
11/30/2007 651 561 417 000 542 793 687 896
12/31/2007 687 896 417 000 542 061 724,499
The reduction in West Valley lease rentals will be deferred until new rates go into effect in 2008 which will give
the savings to customers. These deferred savings will be amortized back to customers during some future period.
Per the transaction agreement, costs are allocated to Idaho based on SSGCT at 3/31/2006
Rocky Mountain Power
Idaho Results of Operations December 2006
Green Tag (Renewable Energy Credit)
ACCOUNT
Adjustment to Expense:
Green Tag Purchases 555
Description of Adjustment:
PAGE
TOTAL
COMPANY
IDAHO
ALLOCATED
5.4
REF#FACTOR FACTOR %
(615,096)(40,484)582%
This adjustment removes from results the green tag purchase costs associated with the Blue Sky program.
Rocky Mountain Power
Idaho General Rate Case
Green Tag Power Purchases
Page 5.4.
Green tag purchases are recorded in FERC accounts 546536 and 546538
January - March 2006
April - December 2006
Account
546536
145 834
304 525
450 359
Account
546538
110,690
047
164 737
Total
256,524
358,572
615,096
Ref 5.
Rocky Mountain Power
Idaho Results of Operations December 2006
James River Royalty Offset/Little Mountain
PAGE
TOTAL IDAHO
ACCOUNT Tvpe COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Other Electric Revenue 456 942,485 306%437,824 Below
Other Electric Revenue 456 (1,866,244)306%(117 694)Below
076 241 320,131
Adjustment Detail:
James River Offset
Capital Recovery $
Major Maintenance Allowance
Total Offset
CY 2007
6,480,649
461,836
942 485
Little Mountain Revenue Forecast
Calendar Year 2007 Forecasted Steam Sales
Calendar Year 2006 Steam Sales
Total Difference
182,881
049,124
866,243
Description of Adjustment:
This adjustment credits other electric revenues for the James River Royalty Offset as stated in the January 13, 1993 agreement. This
amount includes a credit for capital cost recovery and maintenance cost recovery. This adjustment also accounts for an increase in
the Little Mountain steam sales which is attributable to matching revenue with the assumptions used in the net power cost study.
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5.
2
Rocky Mountain Power
Idaho General Rate Case
little Mountain Steam Sales
Page 5.
Calendar Year 2006
Jan - March 2006
April- December 2006
Total
686,739 (fiscal year 2006, periods 10-12)
362,385 (fiscal year 2007, periods 1-
049,124
648.22 :
405873.85 :
408243.23 :
372836.95 ;
397.86 :
237 186.22 :
524 306.96 i
258 759.92 :
645 574.30 :
597 968.44 :
405 873.85-
408 243.23-
372,936.95-
749.64-
237 186.22-
524 306.95-
545.71'
645 574.30:
597 968.44-
177 214.21 r
Rocky Mountain Power
Idaho Results of Operations December 2006
BPA Residential Exchange Credit Reversal
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Purchased Power Expense 555 60,752,558 Situs
Purchased Power Expense 555 19,173 649 Situs
Purchased Power Expense 555 752 098 Situs 752 098
111 678,305 752,098
Description of Adjustment:
The Company receives a monthly BPA purchase power credit from BPA. This credit is treated as a 100% pass-through to eligible
customers. Both a revenue credit and a purchase power expense credit is posted to unadjusted results. Both of these transactions
are to be removed from results. This adjustment reverses the BPA purchase power expense credit recorded during the test period.
The BPA revenue credit is removed from results in revenue adjustment 3.3.
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.
IDAHO REVISED PROTOCOL
Depreciation & Amortization (Tab 6)
TOTAL
Operating Revenues:
2 Genera! Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General19 Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal24 State
25 Deferred Income Taxes
26 InvestmentTax Credit Adj.
27 Misc Revenue & Expense28 Total Operating Expenses:
30 Operating Rev For Return:
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Misc Deferred Deb~s
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 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 Cons!
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:
Total Rate Base:
60 Estimated ROE impact
64 TAX CALCULATION:
66 Operating 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
Total Normalized
Depreciation &
Amortization
Expense
Page 6,0 Total
Depreciation &
Amortization
Reserve
723,085
76,636
(601,305)
(81,707)
723,085
76,636
(601 305)
(81 707)
116,709
116,709)- (1 1167091
116,709
-0.506%
799,721)
(1,799 721)799721)
(81,707)(81,707)
(1,718 014)718 014)
(601 05)(601 305)
(861,543)
(38 318)
(899,861)(899,861 )
(899 8611
-0.483%000%024%000%000%
(861 543)
(38 318)
(89 1 )
(1,799,721)
000%
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Depreciation & Amortization Expense
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Steam Production 403SP 808,177 3064%303,225
Hydro Production 403HP 457 SG-3064%200
Other Production 4030P 102,715 3064%384 865
Transmission 403TP 826,377 3064%115
Distribution - Idaho 403364 Situs
Distribution - Utah 403364 215,665 Situs
Distribution - Oregon 403364 48,881 Situs
Distribution - Wyoming 403364 170 WY-ALL Situs
General Plant 403GP Situs
General Plant 403GP 628 Situs
General Plant 403GP 128,989 8735%576
General Plant 403GP 39,615 3064%498
Mining Plant 403MP 149 652 5817%850
Intangible Plant 4041P 481,355 8735%28,272
Intangible Plant 4041P 83,442 3064%262
968,203 798,864
Steam Production 403SP 989,421 3064%397
Hydro Production 403HP 165 316 SG-3064%426
Other Production 4030P 018 193 3064%631 792
Transmission 403TP 798,855 3064%113,444
Distribution - Idaho 403364 124,565 Situs 124 565
Distribution - Utah 403364 310,375 Situs
Distribution - Oregon 403364 212,109 Situs
Distribution - Wyoming 403364 183,048 WY-ALL Situs
General Plant 403GP 113 007 Situs
Mining Plant 403MP 229,916 5817%132
Intangible Plant 4041P 683,448 SG-3064%43,101
828,253 000,858
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization expense for the major plant additions added to rate base
in adjustment 8.
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6
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Depreciation & Amortization Reserve
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Reserve:
Steam Production 108SP 404,089)3064%(151,613)
Hydro Production 108HP (41,228)SG-3064%(2,600)
Other Production 1080P (3,051,358)3064%(192,432)
Transmission 108TP (413,188)3064%(26,057)
Distribution - Idaho 108364 Situs
Distribution - Utah 108364 (107 833)Situs
Distribution - Oregon 108364 (24 441)Situs
Distribution - Wyoming 108364 (85)WY-ALL Situs
General Plant 108GP (40)Situs
General Plant 108GP (314)Situs
General Plant 108GP (64 494)8735%(3,788)
General Plant 108GP (19 808)3064%249)
Mining Plant 108MP (74,826)5817%925)
Intangible Plant 1111P (240,677)8735%(14 136)
Intangible Plant 1111P (41 721)3064%(2,631)
(6,484,102)J~99,432)
Steam Production 108SP (494 711)3064%(31,199)
Hydro Production 108HP (82 658)SG-3064%(5,213)
Other Production 1080P (5,009,096)3064%(315,896)
Transmission 108TP (899,428)3064%(56,722)
Distribution - Idaho 108364 (62,283)Situs (62 283)
Distribution - Utah 108364 (155 188)Situs
Distribution - Oregon 108364 (106,055)Situs
Distribution - Wyoming 108364 (91 524)WY-ALL Situs
General Plant 108GP (56,503)Situs
Mining Plant 108MP (114 958)5817%566)
Intangible Plant 1111P (341 724)SG-3064%(21,551)
(7,414 128)(500,429)
Description of Adjustment:
This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added to rate base in
adjustment 8.
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1
IDAHO REVISED PROTOCOL Page 7.0 Total
Tax Adjustments (Tab 7)
TOTAL
7.2 7.4
Idaho State Tax Idaho State Update Section
Property Tax Renewable Energy Gross Receipts Settlement Investment Tax 199 Domestic
Total Normalized Interest True Up Expense Tax Credit Tax Removal Aroortization Credit Deduction
Operating Revenues:
2 General Business Revenues
3 Interdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General
TotaIO&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income 219 151 451 877 (232 726)
23 Income Taxes: Federal 167877)(620 279)(150 977)(787 256)756 (77 449)
State (51 720)(84 286)(20 515)566 (10 524)
25 Deferred Income Taxes 042 042
26 Investment Tax Credit Adj.
27 Mise Revenue & Expense
Total Operating Expenses:(994404)(704 564)280 385 (787 256)(144,404)042 (87 973)
Operating Rev For Return:994,404 704 564 (280385)787 256 144,404 042 973
Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Mise Deferred Debits
36 Elec PlantAcq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Working Capital
42 Weatherization Loans
43 Mise Rate Base
Total Electric Plant:
Deductions:
47 Accum Prov For Deprec
48 Accum Prov For Amort
49 Accum Def Income Tax 612 612
50 Unamortized ITC 067 067)(2.067 067)
51 Customer Adv For Const
52 Customer Service Deposits
53 Miscellaneous Deductions
Total Deductions:050,455)612 067,067)
Total Rate Base:050 455)612 067 067)
60 Estimated ROE impact 508%319%127%357%065%003%055%040%
64 TAX CALCULATION:
66 Operating Revenue (219,151)(451 877)232 726
67 Other Deductions
68 Interest (AFUDC)
69 Interest 856 511 856 511
70 Schedule M. Additions (52,456)
71 Schedule "M" Deductions (988 908)231 807
72 Income Before Tax 139 210)856 511)(451 877)232 726 (231 807)
74 State Income Taxes (51 720)(84 286)(20 515)566 (10524)
76 Taxable Income 087 489)772 225)(431 362)222 160 (221 283)
78 Federal Income Tax - Calculated (380 621)(620 279)(150 977)756 (77449)
79 Adjustments to Calculated Tax:
Wyoming Wind Tax Credit (787 256)(787 256)
81 Federal Income Taxes 167 877)(6~,279)(150 977)(787 256)756 (77449)
IDAHO REVISED PROTOCOL
Tax Adjustments (Tab 7)
TOTAL
Operating Revenues:
2 General Business Revenues
3 Inlerdepartmental
4 Special Sales
5 Other Operating Revenues
Total Operating Revenues
Operating Expenses:
9 Steam Production
10 Nuclear Production
11 Hydro Production
12 Other Power Supply
13 Transmission
14 Distribution
15 Customer Accounting
16 Customer Service & Info
17 Sales
18 Administrative & General19 Total O&M Expenses
20 Depreciation
21 Amortization
22 Taxes Other Than Income
23 Income Taxes: Federal24 State
25 Deferred Income Taxes
26 Inveslmef1t Tax Credit Adj.
27 Mise Revenue & Expense28 Total Operating Expenses:
30 Operating Rev For Return:
32 Rate Base:
33 Electric Plant In Service
34 Plant Held for Future Use
35 Mise Deferred Debits
36 Elec Plant Acq Adj
37 Nuclear Fuel
38 Prepayments
39 Fuel Stock
40 Material & Supplies
41 Wortdng 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 Estirreted ROE impact
64 TAX CAlCULATION:
66 Operating 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 Tax - Calculated
79 Adjustments to Calculated Tax:
80 Wyoming Wind Tax Credit
81 Federal Income Taxes
Page 7.1 Total
Remove Prior
Period M Items
390 327
039
443 366
(443 366)
201%000%000%000%000%000%000%000%
(52 458)
220 716)
168 260
039
115 221
390 327
390 327
Rocky Mountain Power
Idaho Results of Operations December 2006
Interest True Up
PAGE
Adjustment to Expense:
Other Interest Expense - Type 1
Other Interest Expense - Type 2
Other Interest Expense - Type 3
427
427
427
167 918
608 695
079 898
856,511
IDAHO
FACTOR FACTOR %ALLOCATED REF#
Situs 167,918 Below
Situs 608,695 Below
Situs 079 898 Below
856,511
ACCOUNT
TOTAL
COMPANY
Adjustment Detail:
Type 1
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up Interest Expense
439 660 375 1.4
074%
513,665
345,747 1.4
167,918 1.4
Actual Interest Expense
Total Interest True-up Adjustment
Type 2
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up Interest Expense
459 463,965 1.4
074%
122,360 1.4
13,513,665
608,695
494 597 902
074%
15,202 258 1.4
122,360
079,898
Type 1 Interest Expense
Total Interest True-up Adjustment
Type 3
Jurisdiction Specific Adjusted Rate Base
Weighted Cost of Debt:
Trued-up Interest Expense
Type 2 Interest Expense
Total Interest True-up Adjustment
Description of Adjustment:
This reflects interest expense based on the jurisdictional allocated rate base times the Companys weighted cost of debt.
Rocky Mountain Power
Idaho Results of Operations December 2006
Property Tax Expense
PAGE
ACCOUNT
TOTAL
COMPANY
IDAHO
ALLOCATEDFACTORFACTOR %
Adjustment to Tax:
Taxes Other Than Income 693,500 GPS 8735%451,877408
Description of Adjustment:
REF#
This adjustment normalizes accrued property tax expense based on investment at January 2006 and property tax expense
resulting from capital additions included in this filing. Normalized property taxes were calculated based on earnings, investment
and property valuations for the calendar year 2007 proforma period.
Rocky Mountain Power
Idaho General Rate Case
Property Tax Adjustment Summary
7.2.
FERC Account
408.
408.
408.
G/L Account
579000
579010
579011
Co. Code
1000
1000
1000
Factor
506 522
Total Accrued Property Tax - Calendar Year 2006
Total Estimated Property Tax Expense - Calendar Year 2007
Difference
Total Ref.
506 522
506 522
200 022 Pg 7.
693 500 Pg7.
7.2.2
PacifiCorp
Estimated CY 2007 Property Tax Expense
Jurisdiction Total
Arizona
California
Colorado
Idaho
Montana
New Mexico
Oregon
Utah
Washington
Wyoming
Tribes
130 336
852 223
061 314
879 236
782 165
794
051,427
175 702
306 181
627 586
323 058
200 022
Estimated tax expense for New Mexico, Utah and Wyoming is
based on tax year 2007 assessments received to date from each of
those states. Estimates for the other states take into account
increased investment in taxable property from January 1 2006 to
January 2007, year over year increases in reported net operating
income as well as increases in earnings resulting from 2006 rate
decisions.
Rocky Mountain Power
Idaho Results of Operations December 2006
Renewable Energy Tax Credit
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
Renewable Energy Tax Credit 40910 (2,085.557)5817%(137 264)
Renewable Energy Tax Credit 40910 (5,922,846)5817%(389,822)
Renewable Energy Tax Credit 40910 (3,952,957)5817%(260,170)
(11 961 360)(787 256)
Description of Adjustment:
This adjustment normalizes a Federal renewable energy income tax credit the Company is entitled to take as a result of placing
wind generating plants into service. The tax credit is based on the generation of the plant, and the credit can be taken for ten years
on qualifying property.
7.3.
Rocky Mountain Power
Idaho General Rate Case
Renewable Energy Tax Credit Calculation
Description Amount To Page Ref#
Foote Creek KWh 104 277 850 Type 1 Page 5.1.9
Leaning Jumper KWh 296 142 300 Type 2 Page 5.1.9
Goodnoe KWh 322 710 Type 3 Page 5.1.9
Marengo KWh 170 325 120 Type 3 Page 5.1.9
Total KWh Production 598 067 980
Factor (inflated tax per unit)020
961 360 7.3 Total T-
, -, -
Rocky Mountain Power
Idaho Results of Operations December 2006
Gross Receipts Tax Removal
PAGE 7.4
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Tax:
Taxes Other Than Income 408 (3,962,307)GPS 8735%(232 726)
Description of Adjustment:
This adjustment removes the Utah gross receipts tax expense from actual results. The Utah legislature has discontinued the gross
receipts tax.
Rocky Mountain Power
Idaho General Rate Case
Gross Receipts Tax Removal
Page 7.4.
G/L Account Balance Display
LrgJqocument- cmrericy jr~.Documentcun:rc~~J;~DocuTent currency I I~t'usine~sare;:J~
Jan-
Feb-
Mar-
Apr-06 to Dec-
Total
332 222
332 222
382 802
915 061
962 307
Ref 7.
Ref 7.4.
Ref 7.4.
Ref 7.4.
(Period 10)
(Period 11)
(Period 12)
(Periods 1-
Rocky Mountain Power
Idaho General Rate Case
Gross Receipts Tax Removal
Page 7.4.
~W!;
:~;
JW~;lfj~"~iUIMi~J:~3~j'~~(I;t"?il~;
' ,
6fL Account Balance Display
tJj'Lt~L8~~~~~~!E0;e~~j L~;D~~u~~nt~~i~JtI6~ocu~_~nlcuie~:~11 L~-uRness~eal~8u~;;;es~!~J(~1~_~i~-es~a~~JI ;~ I ~~;;glea~iJ!~Ti
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Rocky Mountain Power
Idaho Results of Operations December 2006
Idaho State Tax Settlement Amortization
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Tax:
Income Tax Expense 41010 042 Situs 042
Adjustment to Rate Base:
Accum Deferred Income Tax Balance 190 612 Situs 16,612
Description of Adjustment:
In fiscal year 2003, PacifiCorp made state income tax settlement payments totaling $634 571. Idahos portion of these costs are based
on an average of Idaho s historicallBT (income before taxes) factor (1994 to 1998) and amortized over a 5 year period. This
adjustment adds Idaho s portion of the settlement balance along with the amortization expense to the results of operations. This
treatment is consistent with Idaho Commission Order No. 29518
Rocky Mountain Power
Idaho General Rate Case
Idaho State Tax Settlement Amortization
Page 7.
Tax Payment
Interest Payment
Tax Refund
352 379
310 145
(27 953)
Total State Tax Amount:634 571
ID Avg. IBT:760% From Page 7.
206 To BelowIdaho Portion of State RAR Payments
Amortization Average ID Ending
Period Amount Balance Balance
Mar-206
Sep-021 185
Mar-021 185 164
Sep-021 164 143
Dec-510 899 633
Mar-511 143 122
Sep-021 122 101
Dec-510 16,6121 591
Jun-021 836 570
Dec-021 570 549
Jun-021 549 528
Dec-021 528 507
Mar-507 264
Ref
Page 7.
Rocky Mountain Power
Idaho General Rate Case
Idaho State Tax Settlement Amortization
Idaho Historical IBT Factors
Year
1994
1995
1996
1997
1998
IBT Factor (ID)
800%
100%
700%
600%
600%
A vg. IBT 760%
Rocky Mountain Power
Idaho Results of Operations December 2006
Idaho State Investment Tax Credit
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Tax:
Investment Tax Credit - State of Idaho 255 067 067)Situs 067 067)
Description of Adjustment:
This adjustment normalizes Idaho state investment tax credit (ITC) the Company has taken as a result of placing property into service.
The tax credit is based on the plant placed in service, and the credit is usually utilized in a subsequent period depending on the
availability of Idaho state taxable income. Since PacifiCorp is a 46(f)(1) Company, the ITC unamortized balance is what is reflected in
results of operations as a rate base reduction.
Rocky Mountain Power
Idaho General Rate Case
Idaho - Investment Tax Credit
Page 7.
Description Amount Ref
Beginning Balance - January 2006 119 639)
Ending Balance - December 2006 014 494)
067 067)
Rocky Mountain Power
Idaho Results of Operations December 2006
Update Section 199 Domestic Deduction
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Tax:
2004 JCA-Qualified Prod. Activities Deduction
Schedule M SCHMDP 675,720 3064%231 807
Description of Adjustment:
For calendar year 2007 through 2009, the Section 199 domestic production activity deduction rate is 6% instead of the 3% that
was in place for this domestic deduction for the years ended 2005 and 2006. This adjustment updates the schedule m to reflect
the 6% rate for the calendar year ended 2007.
Rocky Mountain Power
Idaho Results of Operations
Analysis of the Appropriate level for the Section 199 Domestic Production Deduction
Page 7.
Page
Amount Ref. #
375 720 6.4
700,000)
675 720
351,440
675 720
Description
Permanent Schedule M for the Sec. 199 Deduction at December 2006
Remove Sec. 199 Deduction amount that relates to Apr-Dec 2005
Annual PAD Schedule M at 3% rate
PAD rate increase to 6% for 2007-2009, Annual SCHM at 6% rate
Domestic Production Activity Deduction incremental increase from 3% to 6%
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Remove Prior Period M Items
TOTAL IDAHO
ACCOUNT IYQg COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Book Depletion Cost SCHMAP (797 000)5817%(52 456)
Medicare Subsidy SCHMDP (6,950,000)8735%(408,208)
PMI Depletion SCHMDP (837,000)5817%(55,088)
Tax Depletion - Deer Creek SCHMDP (8,008,000)5817%(527 059)
SPI 404(K) Contribution SCHMDP 023,000)8735%(60,086)
2004 JCA-Qualified Prod Activities Ded SCHMDP 700,000)3064%(170 274)
(19 518 000)(1,220 716)
Total Schedule M (18 721 000)168 260)
Description of Adjustment:
When MEHC bought PacifiCorp from Scottish Power on March 21 , 2006, the fiscal year for PacifiCorp changed from March to a
December calendar year end. As a result of this accounting period closing change, there are two (2) year end closing tax provision
true-ups recorded during the twelve months ended December 2006 period. The first year end tax true-up was for the twelve (12)
months ended March 2006. The second tax true-up was for the nine (9) months ended December 2006. This adjustment removes
the April through December 2005 portion of the March 2006 true-up from results, leaving the calendar year ended December 2006
in results. These true-ups were recorded as permanent differences, therefore there was no impact to deferred income tax expense.