20071026McDougal rebuttal.pdf

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ZO07 aCT 26 Ar1/0:
IDAHO PUBLIC'UTILITIES COMMISSfOf\
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE
APPLICATION OF ROCKY
MOUNTAIN POWER FOR APPROVAL
OF CHANGES TO ITS ELECTRIC SERVICE SCHEDULES
CASE NO. PAC-07-
Rebuttal Testimony
of Steven R. McDougal
ROCKY MOUNTAIN POWER
CASE NO. PAC-07-
October 2007
Please state your name, business address and present position with the
Company (also referred to as Rocky Mountain Power).
My name is Steven R. McDougal and my business address is 201 South Main
Suite 2300, Salt Lake City, Utah, 84111. I am currently employed as the Director
of Revenue Requirements for Rocky Mountain Power.
Are you the same Steven R. McDougal that previously submitted testimony
in this proceeding?
Yes.
Purpose of Testimony
What is the purpose of your rebuttal testimony in this proceeding?
My rebuttal testimony explains and supports the Company s revised overall
revenue increase request of $15.4 million, reduced from the $18.5 million request
originally filed by the Company. In addition, my testimony provides the
following:
A detailed calculation of the $15.4 million requested revenue increase
including a summary of the differences between the original filed request
and the current amount. The revised request includes the impact of
adjustments proposed by other parties that the Company is willing to accept
and other miscellaneous adjustments to the original filing.
The Company s response to other revenue requirement issues raised in the
direct testimony of intervening parties in this case.
Revisions to the estimated revenue requirement of the additional resources
included in this case and previously provided as Exhibit No. 13 to my direct
McDougal, Di-Reb -
Rocky Mountain Power
testimony.
Required Revenue Increase
What price increase is required to achieve the requested return on equity in
this case?
As shown in Exhibit No. 47, an overall price increase of$18.6 million is required
to produce the 10.75 percent return on equity requested by the Company in this
proceeding.
Is the Company requesting the full $18.6 million required to earn a 10.
percent return on equity?
No. The Company has reflected the Rate Mitigation Cap as approved by the
Commission and described in my direct testimony. The Rate Mitigation Cap
decreases the revenue increase requested in my rebuttal testimony to $15.
million.
Please describe the calculation of the revised overall revenue increase.
The Company s revised revenue increase of$15.4 million was calculated using
the same allocation methodology and factors included in the original case, and it
incorporates adjustments proposed by other parties and miscellaneous items
identified by the Company that required adjustments from the Company s original
request. In support of the revised calculation, I am providing the following
exhibits:
Exhibit No. 47 shows the total Idaho revenue requirement and the capped
revised protocol price change of$15.4 million. This replaces Exhibit No. 11
page 1.0 from my direct testimony.
McDougal, Di-Reb - 2
Rocky Mountain Power
Exhibit No. 48 contains revised results of operations summary, Exhibit No.
11 Tab 2 from my direct testimony.
Exhibit No. 49 contains backup pages for the revised and new adjustments
made to my direct testimony. These adjustments are summarized below and
are all included as adjustments in Exhibit Nos. 47 and 48.
Revenue Requirement Revisions
Please identify and briefly describe the revenue requirement adjustments
proposed by intervening parties that the Company agrees to accept.
The following adjustments were proposed by intervening parties and have been
accepted in whole or in part by the Company:
Impute Additional Renewable Energy Credit (Green Tag) Revenues (Exhibit
No. 49, page 3.8) - Increases revenues for the variance between calendar year
2006 actual revenues included in the case and the expected calendar year 2007
levels through December 2007. This adjustment replaces the adjustments
proposed by staff witness Ms. Terri Carlock. Support for this revised adjustment
and reasons for the modification to Ms. Carlock's adjustments are provided by
Company witness Mr. Mark R. Tallman.
Abandoned Projects (Exhibit No. 49, page 3.9) - Remove test year write-off
expense associated with abandoned projects as proposed by Staff witness Ms.
Patricia Harms.
Non-Recurring expenses (Exhibit No. 49, page 3.10) - Removes items that are
not considered recurring and/or related to Idaho utility operations from the test
year as proposed by Staff witness Mr. John Nobbs. The Company is willing to
McDougal, Di-Reb - 3
Rocky Mountain Power
partially accept Mr. Nobbs' proposed adjustment, with the exception of certain
general rate case expenses. The Company also requests an accounting
clarification as it relates to a settlement between the Company and the IRS. These
two items are addressed in more detail later in my testimony.
Net Lease Expense (Exhibit No. 49, page 3.11) - Reduces net lease expense
(lease expense less sublease revenues) for certain floors in the One Utah Center as
proposed by Staff witness Mr. Joe Leckie.
Fiscal Year Conversion (Exhibit No. 49, page 3.12) - Removes the costs
originally included in the case for the Company to change its fiscal year to a
calendar year reporting period as proposed by Staff witness Mr. Leckie.
Change-in-Control Severance (Exhibit No. 49, page 3.13) -Removes a portion
of the change-in-control severance expense as proposed by Staff witness Mr.
Leckie. This is discussed in more detail below and in the rebuttal testimony of
Company witness Mr. Erich D. Wilson wherein he discusses the details
supporting the Company s severance plan and the prudent nature of its use.
Blundell Tax Credits (Exhibit No. 49, page 7.9) - Adds into results the Federal
Renewable Energy Tax Credit and Utah State Renewable Energy Tax Credit
associated with the Blundell bottoming cycle facility that were inadvertently
excluded from the original filing as identified by Staff witness Ms. Harms.
Cottonwood Coal Lease (Exhibit No. 49, page 8.13) - Removes the Company
estimate of payments to the Utah Trust Lands Administration regarding the
Company s bid in an auction to lease the Cottonwood coal reserves as proposed
by Staff witness Mr. Leckie.
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Rocky Mountain Power
Bridger Dragline (Exhibit No. 49, page 8.14) - Removes the book value of a
dragline included in the Jim Bridger Mine rate base that has now been sold. This
adjustment was proposed by Staff witness Mr. Leckie.
Please identify and briefly describe any other revenue requirement
adjustments that the Company is making that are different from those
contained in your original filing.
The following are additional adjustments proposed by the Company and that are
reflected in the Company s rebuttal revenue requirement:
Wage and Benefit Adjustment (Exhibit No. 49, pages 4.20 through 4.23)-
Senior Executive Retirement Program costs were inadvertently removed from the
filing in both the original wage adjustment and the MEHC transition adjustment.
Some mining benefit expenses were also included in both the wage adjustment
and in the cost of fuel. Both of these items that were double counted are corrected.
This adjusts Exhibit No. 11 , pages 4.2 through 4.5 in my direct testimony, which
are the wage annualization adjustment and the pro forma wage adjustment.
Incremental O&M (Exhibit No. 49, page 4.24) - Removes the incremental
O&M expense associated with the Goodnoe Hills wind plant. The Company
expects some of the individual wind turbines to be in service before the end of
2007, but the entire project will not be completed. Since the project will not be
completely in service, we are removing the incremental O&M associated with the
plant in this adjustment, the rate base in the following adjustment, the Renewable
Energy Tax Credit in the adjustment to page 7.11 below, and the projected energy
from net power costs. This adjustment corrects Exhibit No. 11 , page 4.10 in the
McDougal, Di-Reb - 5
Rocky Mountain Power
original filing.
Net Power Costs (Exhibit No. 49, page 5.7) - Reflects the change in the net
power cost study to reflect the removal of the Goodnoe Hills wind plant, and
corrects errors related to gas swap mark-to-market values, allocation codes
identified with actual net power costs, and the double counting of certain demand
side management costs. These adjustments are discussed in more detail by
Company witness Mr. Mark T. Widmer. This adjustment corrects Exhibit No. 11
page 5.1 in the original filing.
Major Plant Additions (Exhibit No. 49, page 8.15) - Removes certain major
plant additions (5 transmission, 1 hydro) from rate base because their projected
in-service dates have been extended beyond the test period. This adjustment also
removes the rate base associated with the Goodnoe Hills wind plant, consistent
with other adjustments in this filing. This adjusts Exhibit No. 11 , page 8.8 in the
original filing. This adjustment is discussed in more detail below.
Depreciation Expense (Exhibit No. 49, page 6.3) - Removes depreciation
expense and reserve related to the removal of certain major plant additions (5
transmission and 1 hydro) described above. This adjustment also reflects the
removal of the Goodnoe Hills wind plant. This corrects Exhibit No. 11 , pages 6.
and 6.2 in the original filing.
Oregon Tax Credit (Exhibit No. 49, page 7.10) - Adds into results an Oregon
Business Energy Tax Credit ("BETC") resulting from the Leaning Juniper wind
plant. This tax credit was inadvertently left out of the Company s original filing.
Renewable Energy Tax Credit (Exhibit No. 49, page 7.11) - Removes the
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Rocky Mountain Power
Renewable Energy Tax Credit associated with the Goodnoe Hills wind plant.
This adjusts Exhibit No. 11 , page 7.3 in the original filing.
SO2 Emission Allowance Sales
Why does the Company support a 15-year amortization of revenue from the
sale of SO2 emission allowances?
Revenue from the sale of SO2 emission allowances is amortized over 15 years to
match the benefits and costs of the allowances. The SO2 emissions allowances
are partially a result of new clean air investments such as the Huntington 2
scrubber. These investments, along with the cost of the power plants, are spread
over a longer period of time. As such, it is appropriate that the revenue from the
sale of SO2 emission allowances also be spread over a longer period of time to
better align the cost and benefits associated with these investments, and the
Company believes that 15 years is an appropriate time period.
Are there any other reasons for spreading the SO2 allowances over a longer
period?
Another reason for spreading the sales revenue over 15 years is the variability in
both the volume of sales and the sales price. Since both of these are difficult to
predict, a 15 year amortization ensures Idaho customers receive the benefits of
any sales, even ifthey do not occur in a test period. Under Mr. Michael
Gorman s proposal to reflect sales as they occurred, the only sales that will be
reflected in rates will be those that materialize during the test period of a filed rate
case.
McDougal, Di-Reb - 7
Rocky Mountain Power
Severance Expense
Please describe the adjustments the Company has agreed to make with
respect to change-in-control severance.
As noted above, the Company agrees to accept Staffs adjustment to change-in-
control severance as proposed by Mr. Leckie. While the Company believes the
costs were prudently incurred and should be fully recovered, for ratemaking
purposes in this case, the Company is willing to accept Mr. Leckie s position
based on his cost benefit calculations as the Company believes Staff's position
represents a reasonable compromise in this case.
What about Mr. Timothy Shurtz's proposed adjustment to change-in-control
severance?
Mr. Shurtz filed a response to a data request from the Company indicating that he
agrees with Commission Staffs proposed adjustment, which the Company has
also accepted. Accordingly, the Company does not believe there is a need to
respond to Mr. Shurtz s direct testimony on this issue.
What about Monsanto s proposed adjustment to change-in-control
severance?
The Company disagrees with Mr. Gorman s adjustment.
Why does the Company disagree with Mr. Gorman s proposed severance
adjustment?
Mr. Gorman asserts that the Company should not be able to defer severance of
any employees displaced prior to October 2006 when the deferral order was
approved. This does not match the enabling costs associated with a manpower
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Rocky Mountain Power
reduction with the benefit customers are receiving through reduced salaries. In
support of this position, Mr. Gorman impliedly relies upon a state of Washington
rule. Such a position arbitrarily denies recovery of a substantial portion of the
severance costs based on a rule that has no bearing in the state of Idaho. The
Idaho Commission has allowed the recovery of prudent costs incurred prior to
filing for deferred accounting authorization in prior proceedings. Two examples
of proceedings where recovery was granted for costs incurred prior to the filing of
the deferral application are case P AC-03-5 for tax audit payments and P AC-
02-1 for excess net power costs related to the spike in power prices during late
2000 to mid-2001.
Mr. Gorman also proposes to allocate the costs to Idaho based on the
proportion of merger savings ultimately allocated to Idaho. Proposing ad hoc
allocation methods sets a bad precedent and is not consistent with the allocation
method used in this case and approved by the Commission. Severance costs
should be allocated in accordance with cost causation and the Revised Protocol
methodology, similar to all other costs in the case.
Plant Additions
What is the Company s position on the proposed adjustments to major plant
additions?
The Company acknowledges that as a result of the test year conventions being
applied in this case, plant that will not be in service prior to January 1 , 2008
should not be included in revenue requirement. However, the Company once
again reiterates that it is spending a significant amount of capital to meet the
McDougal, Di-Reb - 9
Rocky Mountain Power
needs of its customers for which it is not earning a return due to regulatory lag
and test year conventions. With that said, as part of our rebuttal case we have
removed those plant additions identified by Staff (5 transmission and 1 hydro
identified below) that will not be completed prior to January 1 2008. In addition
we are removing the Goodnoe Hills wind plant because the plant will not be
completely in service by the end of the year. The Company does not agree with
the additional adjustments made to major plant additions.
Please identify the 5 transmission and 1 hydro project which are being
removed from the major plant additions.
Below is a list of the 5 transmission and 1 hydro project being removed from this
filing due to a change in the projected in-service date for each project:
McClelland Emigration Tap I.4Mi OH Line (transmission)
Transmission Relay Repl Zone 3 Setting (transmission)
Copco transformer 250 MY A (transmission)
Line 1 Conversion Project, Convert Line 1 to 115 kV (transmission)
Upper Green River Valley project (transmission)
Copco 2 Electrical Overhaul (hydro)
Do you believe the electric plant in service amounts included in this case are
at a reasonable level given the test year conventions that are being applied?
Yes. There was considerable discussion in testimony as to whether th~ major
plant additions included in the case are known and measurable. The best measure
of electric plant in service is to look at actual results. Actual electric plant in
service allocated to Idaho as of September 30, 2007 is $955 million. This is $29
McDougal, Di-Reb - 10
Rocky Mountain Power
million above the $926 million of electric plant in service included in the original
filing and $32 million above the electric plant in service included in this rebuttal
filing of $923 million.
Please respond to Monsanto s argument that you have not included increases
in accumulated depreciation in your rate base forecast.
The Company has followed a traditional procedure for using an historic test
period with known and measurable adjustments for plant additions. While
Monsanto mentions the exclusion ofthe increases in depreciation reserve, they
fails to mention customers benefited because this was more than offset by also
excluding from rate base plant additions less than $2 million. In 2006, the
Company spent $477 million on projects costing less than $2 million, and only
had depreciation and amortization expense of $454 million. In 2007, we expect to
spend over $477 million on projects costing less than $2 million, none of which
are included in this case. The Company s filing does adjust the accumulated
depreciation reserve for the depreciation associated with the plant additions
included in the filing.
It is the Company s desire to move to a fully forecasted test year to set
rates based on a forecast of all changes in rate base, expenses, and revenue, it has
not done so in this case. Monsanto s proposal is simply attempting to "cherry
pick" certain additional items in contravention to the Commission established test
period convention in Idaho simply to reduce the revenue requirement in this
proceeding. To follow Monsanto s logic would be to prepare a full forecast test
period case, including all plant additions, even those less than $2 million, and
McDougal, Di-Reb -
Rocky Mountain Power
include increases in accumulated depreciation of approximately $25 million per
year.
What is the Company s position on the $100 million threshold proposed by
Staff for major plant additions?
The $100 million threshold for major plant additions proposed by Staff is
unreasonably high. As pointed out by Staff, only a small percentage of the
Company s plant additions meet this limit. Staffs proposed adjustment only
allows partial recovery of prudently incurred investment in projects costing less
than $100 million unless the investments were made prior to January 31 , 2007.
Staff tries to justify the exclusion of plant under $100 million as being
immaterial. Although the individual projects may be immaterial, when added
together they become material. In 2006, the Company spent $125 million on
projects which individually cost between $2 million and $100 million, but for
which the Company will not be allowed full recovery using the $100 million
threshold proposed by staff. During 2007, the Company will invest a total of
$172 million on projects individually costing between $2 million and $100
million. In aggregate, these projects are material to the Company and the
Company believes it is entitled to a return on this investment.
New Depreciation Rates
Please respond to Monsanto s suggestion that the new depreciation rates filed
with this Commission would result in $1 million reduction in the revenue
requirement.
The new depreciation rates are not included in this case and should not be.
McDougal, Di-Reb - 12
Rocky Mountain Power
Although the depreciation study has been filed, it is not yet approved, is still
subject to change, and will not become effective until January 1 , 2008 at the
earliest.
If the new depreciation rates are used, what else should be updated in the
case?
If new depreciation rates not effective until 2008 are included in this case, the
Commission should look at the use of a forecast test period to correctly forecast
all components of the Company s revenue requirement to a 2008 level. To be
consistent, the Company should forecast loads, revenues, net power costs, O&M
costs, and rate base to their projected 2008 levels.
Non-Recurring Expenses
Why is the Company removing the adjustment proposed by Staff witness
Mr. Nobbs pertaining to general rate case costs from other states?
The Company objects to Mr. Nobbs' proposal for two reasons: 1) the Company
believes that these costs should be allocated to all states; and 2) his adjustment
incorrectly changes the allocation of rate case costs for all states other than Idaho
to situs allocation, while leaving Idaho rate case costs system allocated so that
only a small percentage is being paid by Idaho customers.
Why should the costs of general rate cases in all states served by the
Company be system allocated?
The Company is filing rate cases in several of its states each year. Due to the
volume of rate cases and structure of the Company s staff, work done on rate
cases in one state often reduces the work required for rate cases in other states.
McDougal, Di-Reb - 13
Rocky Mountain Power
The only alternative available to allocate costs fairly would be to keep track of all
rate case costs, including employee labor, and whether the costs were specific to
one state or multiple states. The Company does not currently have such a system
in place.
What is your position on Staff witness Mr. Nobbs' adjustment to amortize
the IRS settlement related to tax exempt bonds?
The Company has included Mr. Nobbs' adjustment to amortize costs for a one-
time settlement with the IRS in our rebuttal case; the Company is willing to
accept Mr. Nobbs' adjustment on the condition that the Commission authorize
deferred accounting treatment of the unamortized balance, allowing the Company
to set up a regulatory asset for the remaining balance.
Revenue Growth
Please respond to Dr. Dennis Peseau s proposal to adjust revenues to account
for load growth included as Agrium Exhibit No. 405.
Agrium Exhibit No. 405 has the following errors:
. Agrium s exhibit compares the incremental revenues to the average net
power cost ("NPC") level rather than the incremental NPC amount. The
average NPC of$15.35 is significantly below the incremental NPC required
to serve new load. If the incremental NPC is estimated at $50/MWh,
multiplied by the 33,562 MWh used by Dr. Peseau, then his calculated
revenue requirement reduction is overstated by over $1 160 000.
. Agrium s Exhibit No. 405 only adds incremental load for Idaho. To be
correct, load should be increased in all states since NPC are system
McDougal, Di-Reb - 14
Rocky Mountain Power
allocated. On the other had, if Idaho is the only state with increased load
there must also be a corresponding increase in Idaho jurisdictional allocation
factors. Adjusting the Idaho energy factor by including an additional 33 562
MWh and the Idaho capacity by adding 3.8 MW per month (33 562/8760
hours per year), would increase Idaho revenue requirement by
approximately $1 million. This $1 million should be included as a
deduction in Dr. Peseau s computation.
The Company has not included revenue in this case related to load growth
nor has it included the corresponding additional capital cost for meters
lines, or infrastructure. These costs would be incremental to all of the
capital additions already included in the case.
If Dr. Peseau s adjustment were corrected to reflect the errors noted above, it
would have minimal if any impact on the Company s Idaho revenue requirement.
Property Taxes
Has the Idaho property tax reduction mentioned by Mr. Shurtz been
included in this case?
Yes. The affect of House Bill No.1 has been reflected by the use of a 9.3 mill, or
93 percent composite Idaho property tax rate applied to an estimate of assessed
value. This rate is approximately 22 percent lower than the 12.0 mill, or 1.2
percent composite Idaho property tax rate for 2005. Thus, the amount of Idaho
property tax expense included in the company s current rate case is lower due to
the passage of House Bill No. 1. It is important to note, however, that for
purposes of setting the Company s rates, property tax expense is allocated on a
McDougal, Di-Reb - 15
Rocky Mountain Power
Mailing
system wide basis. Thus, customers in Idaho and the other five states served by
PacifiCorp share in the benefit of reduced Idaho taxes in the same way that Idaho
customers would from favorable tax legislation passed by other states.
Have you reviewed the issue raised by Mr. Shurtz regarding the cost
difference between mailing bills and having bills sent electronically to
customers?
The Company continually explores options to reduce customer costs, and
currently offers customers the option of receiving bills electronically and of
paying online. Despite these alternative options, the number of customer mailings
increased by 400 000 between 2005 and 2006. As a result of these increases, the
postage adjustment proposed by the Company is appropriate.
Does this conclude your testimony?
Yes.
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Rocky Mountain Power
R 1= r' r.. ! \ r- ('"
zna? OCT 26 Af~ 10: t;~se No. PAC-07-
!r'p' (; c' , ,E~bit No.
UTILljhrsv&~fijl~s~~rness: Steven R. McDougal
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Rebuttal Testimony of Steven R. McDougal
Revised Price Change
October 2007
ROCKY MOUNTAIN POWER
STATE OF IDAHO
Normalized Results of Operations
12 Months Ended December 2006 with Known and Measurables
Company Rebuttal Position
(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
191 196,377
101.67%
194 389,357
178.992 843
15,396,514
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
197 613,774
178,992 843
620.931
15,396,514
(3,224 417)
Rocky Mountain Power
Exhibit No. 47
CASE NO. PAC-07-
Witness: Steven R. McDougal
Page
- .
RF(',i=!VFI..
2001 OCT 26 AM 10: Case No. PAC-O7-
Exhibit No. 48
Witness: Steven R. McDougaliDAHO PUBLIC
UTILITiES COMMISSIOh
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Rebuttal Testimony of Steven R. McDougal
Revised Results of Operations
October 2007
Rocky Mountain Power
RE5UL T5 OF OPERATIONS
Rocky Mountain Power
Exhibit No. 48 Page 1 of 39
CASE NO. PAC-O7-05 Page 2.
Witness: Steven R. McDougal
USER SPECIFIC INFORMATION.
STATE:
PERIOD:
IDAHO
DECEMBER 2006
FILE:
PREPARED BY:
DATE:
TIME:
JAM-Idaho GRC-Dec2006DRebuttaI1 01707
Revenue Requirement Department
10/24/2007
3:37:05 PM
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
CAPITAL
STRUCTURE
EMBEDDED
COST
WElGHTED
COST
DEBT
PREFERRED
COMMON
49.10%
50%
50.40%
100.00%
26%
41%
10.75%
074%
027%
5.418%
519%
OTHER INFORMATION
Rocky Mountain Power
Exhibit No. 48 Page 2 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
innin /Endi Witness: Steven R. McDougal
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 39.444.604 178.992 843
Interdepartmental (7)(7)
Special Sales 750,904 692 704 076,767 46,827 925 76,032.200 122 860.125
Other Operating Revenues 2.4 147,397 762 142,055,496 342,266 132 789 475.056
Total Operating Revenues 745,309,919 553,591,489 191,718.430 116,609 593 308 328,023
Operating Expenses:
Steam Production 740,727.406 692,965 418 761,989 993 722 755.711
Nuclear Production
Hydro Production 36,497 550 34,195,851 301 699 960 324 659
Other Power Supply 925 911 510 885.451 266 460,243 109,339 949 149 800.192
Transmission 136,930,481 128,278.726 651 756 357 936 009 692
Distribution 218,820 422 207.464,521 355,901 278.420)10,077.481
Customer Accounting 107 864 332 103,228 728 635 604 (49,249)586,354
Customer Service & Infor 739 370 49,601 990 137 380 476,275)661 105
Sales
Administrative & General 238 975,926 225,798,106 177 820 (1.874 813)303 007
Total 0 & M Expenses 2.458.466,997 326,984 605 131.482 392 109,035.809 240 518 200
Depreciation 391,176,792 368,273,332 22,903.460 589 645 24.493.105
Amortization 931,521 59,727 356 204,165 140,673 344.838
Taxes Other Than Income 101,034 471 96,321,414 713,057 217.460 930.517
Income Taxes - Federal 140 680,908 137.500,624 180,285 (403,792)776.492
Income Taxes - State 190,112 16,801,131 388.981 25,013 413.994
Income Taxes - Def Net 27,178,051 25,500,976 677,075 758,784 2.435.858
Investment Tax Credit Adj.(5,854 860)(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 177 364.759 011,596,740 165.768 019 112 218,715 277 986.734
Operating Revenue for Return 567 945.160 541,994 749 950,411 390,879 .341 289
Rate Base:
Electric Plant in Service 14,745 911,135 879,811,503 866,099,632 57,182.299 923 281 931
Plant Held for Future Use 283,901 218 437 65,464 (65.464)
Misc Deferred Debits 112,065,538 108 895,143 170,395 515,239 685 634
Eler;; Plant Acq Adj 044 642 996,668 047,975 047 975
Nuclear Fuel
Prepayments 29,605 268 831,068 774,200 774.200
Fuel Stock 885 637 63.430,222 4.455.414 285.407 740 822
Material & Supplies 123,572,819 116,086 160 7.486.659 7.486,659
Working Capital 66,893 859 63,843,094 050,764 095,675 146,439
Weatherization Loans 18,187.445 359,012 828,433 828,433
Miscellaneous Rate Base 676 454 088 719 587,735 587 735
Total Electric Plant 15,255.126 697 14,357 560 027 897 566,670 60.013 156 957 579 826
Rate Base Deductions:
Ar;;cum Prov For Depr (5,801 309,811)(5,445 638,690)(355 671 121)(518 643)(356.189 764)
Accum Prav For Amort (372,108 846)(351,419,894)(20,688,952)(38 318)(20 727.270)
Accum Def Income Taxes 194 262,511)115,991 726)(78 270,785)311.620 (77,959 165)
Unamortized ITC (12 979,804)(12,921,554)(58,250)067.067)(2.125,317)
Customer Adv for Const (8,446 845)(8,686,619)239,773 (499,058)(259.285)
Customer Service Deposits
Misc. Rate Base Deductions (92 950 646)(87,656,742)293.904)(3.420 148)(8.714 052)
Total Rate Base Deductions (7.482 058.464)022,315 226)(459,743,239)231,614)(465 974.852)
Total Rate Base 773 068 233 335.244.801 437 823 432 53,781 542 491 604 974
Return on Rate Base 307%927%172%
Return on Equity 345%608%094%
Net Power Costs 773 021 586 152.344 57.755.258
100 Basis Points in Equity:
Revenue Requirement Impact 136 606 556 213 993 052
Rate Base Decrease (501,579 685)(34 311 644)(37 114 022)
Rocky Mountain Power
Exhibit No. 48 Page 3 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 32,975 992 074,470 51.050,462
065 628,795 032,652 803 32,975,992 18,074 470 51.050,462
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 21.370,359 127.691 069
444 Public Street & Highway Lighting
18,427 832 176,295 251 537 (225)251 312
18,427 832 18,176,295 251.537 (225)251 312
445 Other Sales to Public Authority
16,659,617 659 617
659,617 659,617
448 Interdepartmental
DPW (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 757 499,306 709 727 999 771 307 088 817 122.860.125
106 WSF (14 333 503)(13 390 120)(943,383)943 383
107 WSF
108
109 750 904 692 704 076,767 827,925 76,032.200 122.860.125
110 449 Provision for Rate Refund
111 WSF
112 WSF
113
114
115
116
117 Total Sales from Electricity 597,912 157 411,535,993 186,376,164 115,476,804 301,852,968
118 450 Forieited Discounts & Interest
119 CUST 910 738 673 838 236,900 236,900
120 CUST
121 910 738 673,838 236,900 236.900
122
123 451 Mise Electric Revenue
124 GUST 263,802 148,114 115,688 115 688
125
126 25,024 555 470 1,470
127 288,827 171 669 117,158 117.158
128
129 453 Water Sales
130 228 267 960 960
131 228 267 960 960
132
133 454 Rent of Electric Property
134 DPW 268,511 913 665 354 846 354 846
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
Rocky Mountain Power
Exhibit No. 48 Page 4 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.4
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
140
141 456 Other Electric Revenue
142 DMSC 969.612 969 366 224 224
143 GUST
144 OTHSE 11.951 743 165,120 766,623 766,623
145 OTHSO 241 227
146 OTHSGR 666.497 345,179 523,316 132,769 656 108
147
146
149 115 790 092 111,479,913 310 179 132 769 5.442 969
150
151 Total Other Electric Revenues 147,397,762 142,055,495 342,266 132,789 475,056
152
153 Total Electric Operating Revenues 745,309,919 553,591,489 191,718,430 116,609,593 308,328,023
154
155 Summary of Revenues by Factor
156 929 159 016 766,903 121 140 255,897 39.444,604 179.700.501
157
156 361 760)(2,225.001)(156 759)943,383 766.623
159 243 091 226,613 276 14.276
160 616.269,570 766,684,556 605,014 76.221 607 127 626.621
161 DGP
162
163 Total Electric Operating Revenues 745,309,919 553,591 469 191 716,430 116,609 593 306,326.023
164 Miscellaneous Revenues
165 41160 Gain on Sale of Utility Plant - CR
166 DPW
167
166
169
170
171
172
173 41170 loss on Sale of Utility Plant
174 DPW
175
176
177
176 4116 Gain from Emission Allowances
179
160 (15,619 250)(14,591,244)(1,026 006)655,123 (172,883)
181 (15,619 250)(14 591 244)028,006)655,123 (172.683)
182
163 41161 Gain from Disposition of NOX Credits
164
165
166
167 4194 Impact Housing Interest Income
166
169
190
191 421 (Gain) /loss on Sale of Utility Plant
192 DPW 72,609 72,641 (32)(32)
193 253 237
194
195 PTD 563 656 727 727
196 PTD 182,679 172,137 10,741 10.741
197 (143,507)(134,457)050)050)
196 160,017 175,615 401 4,401
199
200 Total Miscellaneous Revenues (15.439.233)(14 415,629)023,605)855,123 (168,461)
201 Miscellaneous Expenses
202 4311 Interest on Customer Deposits
203 CUST
204
205 Total Miscellaneous Expenses
206
207 Net Misc Revenue and Expense (15,439,233)(14 415,629)(1,023,605)855,123 (168,481)
206
Rocky Mountain Power
Exhibit No. 48 Page 5 of
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
209 500 Operation Supervision & Engineering
210 159.284 824 885 334 399 257.983 592.382
211 SSGCH 526 906 1.437 837 070 (146)88,924
212 22,686.191 21,262,722 1.423.469 257 837 681 306
213
214 501 Fuel Related
215 439 612,173 410,678 392 28,933 781 250.496 184 277
216
217
218 SSECT
219 SSECH 45.467.404 691.684 775,720 308 592 084 313
220 485.079,578 453 370 076 709 502 559 088 268 590
221
222 502 Steam Expenses
223 29,831.632 950 315 881 317 881 317
224 SSGCH 2.488,756 343,578 145 178 145 178
225 32.320 388 293 893 026.494 026 494
226
227 503 Steam From Other Sources
228 110,724 905,987 204 737 12,903 217 640
229 110 724 905 987 204 737 12,903 217 640
230
231 505 Electric Expenses
232 862.058 681 564 180.494 180,494
233 SSGCH 353.346 274 401 78,945 78.945
234 215.405 955,965 259 440 259.440
235
236 506 Misc. Steam Expense
237 28.907 136 27.084 123 823 014 823,014
238
239 SSGCH 783.535 679.496 104,040 104 040
240 30,690,672 763,618 927 053 927 053
241
242 507 Rents
243 050,584 984.329 66.255 255
244 SSGCH 122.887 115,719 168 168
245 173 471 100.048 423 73.423
246
247 510 Maint Supervision & Engineering
248 171.457 845.321 326,135 326,135
249 SSGCH 2.432,903 290,983 141 919 141 919
250 604.360 136,305 468.055 468 055
251
252
253
254 511 Maintenance 01 Structures
255 18,800,652 17.614 998 185,654 185 654
256 SSGCH 675,302 635 909 393 393
257 475.953 18,250,907 225 046 225 046
258
259 512 Maintenance 01 Boiler Plant
260 87.213,304 81.713.241 500 063 500 063
261 SSGCH 033 533 856,577 176 956 176 956
262 90.246 837 569,818 677,019 677 019
263
264 513 Maintenance of Electric Plant
265 31.859,935 29,850.704 009.231 009 231
266 SSGCH 646 757 609,029 728 728
267 32.506,692 30.459,734 046,958 046.958
268
269 514 Maintenance 01 Misc. Steam Plant
270 115.402 540,543 574,858 163 894 738 752
271 SSGCH 501.736 355,801 145,935 145 935
272 617 137 10,896,344 720.793 163 894 884 687
273
274 Total Steam Power Generation 740,727,406 692,965,418 47,761 989 993,722 51,755,711
REVISED PROTOCOL
Beginning/Ending
FERC
ACCT
517275
276
277
276
279
280
281
282
283
284
285
286
287
286
289
290
291
292
293
294
295
296
297
296
299
300
301
302
303
304
305
306
307
306
309
310
311
312
313
314
315
316
317
316
319
320
321
322
323
324
325
326
327
326
329
330
331
332
333
334
335
336
337
518
BUSDESCRIP FUNC FACTOR
Operation Super & Engineering
Nuclear Fuel Expense
519 Coolants and Water
520 Steam Expenses
523 Electric Expenses
524 Misc. Nuclear Expenses
528 Maintenance Super & Engineering
529 Maintenance of Strvctures
530 Maintenance of Reactor Plant
531 Maintenance of Electric Plant
532 Maintenance of Misc Nuclear
Total Nuclear Power Generation
535 Operation Super & Engineering
536 Water For Power
Ref
UNADJUSTED RESULTSTOTAL OTHER
Rocky Mountain Power
Exhibit No. 48 Page 6 of 39
CASE NO. PAC-O7-05 Page 2.
Witness: Steven R. McDougal
IDAHO
ADJUSTMENT ADJ TOTALIDAHO
667,553 560,583 306,970 20,334 327 303
581,405 2,416,610 162,795 20,864 183 659
448,958 979.193 469 765 197 510,962
157 569 147,632 937 937
83.976 78,680 296 296
241,545 226 312 233 15.233
REVISED PROTOCOL
Beginning/Ending
FERC
ACCT
537338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359.
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
538
539
BUS
DESCRIP FUNC
Hydraulic Expenses
Electric Expenses
Misc. Hydro Expenses
540 Rents (Hydro Generation)
541 Maint Supervision & Engineering
542 Maintenance of Structures
FACTOR
Maintenance of Dams & Waterways543
Maintenance of Electric Plant544
Maintenance of Misc. Hydro Plant545
Total Hydraulic Power Generation
Rocky Mountain Power
Exhibit No. 48 Page 7 of 39
CASE NO. PAC-O7-05 Page 2.
Witness: Steven R. McDougal
IDAHO
ADJUSTMENT ADJ TOTALRef
UNADJUSTED RESULTSTOTAL OTHER
978.341
651.063
727.449
610 004
IDAHO
250 892
059
(965)249.927
41,059
629.403 (965)290 986
170
616
787 239 239
12,660.214
419 792
337.452
970
578
548
11.861,804
077.995
291.951
798 410
341 796
200 200
(10,192)
(2.715)
788.218
339.081
18.080.006 (12.907)127 299
758
874
94,633
16.939 800
729
13.936
88.665
140.206
030
938
(23)007
938
968 (23)945
885,458
186 791
072,249
080.640
354 622
829.617
175,011
004.628
012.490
332.258
841
780
621
150
364
(48)55.793
11.780
(48)67.573
(633)
(2.122)
67.517
20.242
435.262 90.514 755)759
410,100
538.167
948.267
972.072
571.368
543 441
324 65936,497,550
344 748
384.237
504 228
888.465
647 704
535.335
383.040
34,195,851
124 368
033
160.401
301 699
25.863
939
(537)25.325
939
802 537)59.265
(1.003)123.365
36.033
003
960
159 398
Rocky Mountain Power
Exhibit No. 48 Page 8 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 73,799 (763)036
409 SSGCT
410 170,218 096,419 799 (763 73,036
411
412 547 Fuel
413 102 611,570 95,858,025 753,545 184,814 12,938 359
414 SSECT 27,082,022 828.179 253 843 869,519 123,363
415 129,693 593 120,686 204 007 389 054 333 16.061,722
416
417 548 Generation Expense
418 301,472 777.944 523.528 274 530,802
419 SSGCT 900 581 601 041 299,539 323 306 862
420 12,202.052 378 985 823,067 14,597 837.664
421
422 549 Miscellaneous Other
423 930 812 745,982 184.830 480,194 665.024
424 SSGCT
425 930 812 745 982 184,830 480,194 665.024
426
427
428
429
430 550 Rents
431 566,261 530 550 35,711 35.711
432 SSGCT 13,076 156 071,992 004 164 (86,462 917.702
433 13,642.417 602.542 039 875 (86,462)953.413
434
435 551 Maint Supervision & Engineering
436
437
438
439 552 Maintenance of Structures
440 100,339 011 328 328
441 SSGCT 138 686 128,035 650 10.650
442 239 024 222,046 16,978 16.978
443
444 553 Maint of Generation & Electric Plant
445 639 986 536,561 103,425 103.425
446 SSGCT 922,328 851,499 70.829 70,829
447 562,314 388 060 174,254 174 254
448
449 554 Maintenance of Misc. Other
450 258,198 241.915 283 16,283
451 SSGCT 177,890 164 229 13,661 661
452 436 088 406 144 944 29,944
453
454 Total Other Power Generation 162 876 518 151,526,382 11,350,136 461 899 18,812 035
455
456
457 555 Purchased Power
458 DMSC (111 678 304)(79,926,206)(31 752.098)31.752,098
459 691 191.252 647.601 628 43,589,624 69.191,883 112,781 507
460 127 941 208 119 520,552 8,420,656 (3,193,142)227 514
461 Seasonal Co P SSGC 250,835 250,835
462
463
464 707 454 156 687 195,974 258 182 101,001 674 121,259 857
465
466 556 System Control & Load Dispatch
467 2,484 435 327 755 156,680 319 158,998
468
469 2,484,435 327.755 156 680 319 158.998
470
471
Rocky Mountain Power
Exhibit No. 48 Page 9 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC 6US UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
472
473 557 Other Expenses
474 (183 792)(150,819)(32,973)996,370 963.397
475 53.280 193 920,105 360,088 (122,573)237 515
476 SGCT
477
478 SSGCT 259 259
479 TROJP
480
481 096.401 49.769,286 327 115 674 056 201 171
462
463 Embedded Cost Differentials
464 Company Owned Hyc P DGP 10.(86 887 925)(66,887 925)
485 Company Owned Hyc P 10.86,687.925 406 363 5.479,543 5.479.543
466 Mid-C Contract 10.23 (44 989,353)(44 170.696)(618.657)(616.657)
467 Mid-C Contract 10.989,353 42,152.122 637.231 637 231
468 Existing OF Contract! P 10.43,952,746 43,310,873 641.872 641,672
489 Existing OF Contract! P 10.(43 952.746)(41,160,888)(2,771,857)(2.771.657)
490
491 (5,368 131)368,131 368.131
492
493 Total Other Power Supply 763,034,992 733,924 884 29,110,108 101,878,050 130.988.157
494
495 Total Production Expense 703,136,466 612,612,534 90,523,932 113,356,631 203,880.562
496
497
498 Summary of Production Expense by Factor
499 (67.909 351)(36,766 152)(31 143,196)32,748,468 605.270
500 122 316 690 051 538,360 70,778,330 70,003.171 140 781 501
501 673,275 676 628,962.956 44,312,720 255.071 50.567 791
502 SNPPH
503 TROJP
504 SGCT
505 DGP (86 867 925)(66,867 925)
506 DEU
507 DEP
508 SNPPS
509 SNPPO
510 DGU
511 (44.969,353)(44.170,696)(818,657)(818,657)
512 SSGCT 18.215.640 16.616,797 396,843 (76,660)319 963
513 SSECT 27.082,022 826,179 253.643 669 519 123.363
514 SSGC 250.635 250,835
515 SSGCH 565,662 15,599 331 966,331 (146)966.185
516 SSECH 45,467.404 691 684 775.720 308,592 084 313
517 Total Production Expense by Factor 703 136 466 612,612,534 523,932 113,356 631 203,680 562
518 560 Operation Supervision & Engineering
519 756,554 269.265 489.289 16,762 506.051
520
521 756 554 269 265 469,269 16,762 506,051
522
523 561 Load Dispatching
524 562.245 146.400 413.845 413,845
525
526 562.245 146,400 413,645 413,845
527 562 Station Expense
528 320.015 299 834 162 182
529
530 320,015 299,834 20.162 162
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
536
539
540
541
Rocky Mountain Power
Exhibit No. 48 Page 10 of 39
REVISED PROTOCOL CASE NO. PAC-07-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 82,624 796 561.419 825,289 386 708
544 924,418 534,493 389,925 (380,361)564
545
546
547 110 633 88,159,289 951 344 444 928 396,272
548
549 566 Misc, Transmission Expense
550 938,870 879,661 59,209 59,209
551
552 938 870 879,661 209 59,209
553
554 567 Rents - Transmission
555 343,348 258 631 84,718 (31,840)52.878
556
557 343 348 258,631 84,718 (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 (6,306)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 10.062.229 427 660 634.569 634.569
573
574 571 Maintenance of Overhead Lines
575 10.812,758 10.130 857 681,901 (65,608)616.294
576
577 10,812,758 130,857 681 901 (65 608)616,294
578
579 572 Maintenance of Underground Lines
580
581
582
583
584 573 Maint of Misc. Transmission Plant
585 723,453 677.829 624 45,624
586
587 723,453 677 829 624 45,624
588
589 Total Transmission Expense 136,930.481 128,278,726 651.756 357,936 009,692
590
591 Summary of Transmission Expense by Factor
592 924,418 534,493 389 925 (380.361)564
593 131 006 064 122,744 233 261 831 738 297 000,128
594 SNPT
595 Total Transmission Expense by Factor 136 930 481 128,278.726 651 756 357,936 009,692
596 560 Operation Supervision & Engineering
597 DPW 722,506 736 966 (14.460)392 (14 068)
598 DPW SNPD 24,650,460 537 166 113.294 (210 333)902,961
599 25.372,966 24,274,132 098.834 (209,94t)888 893
600
601 561 Load Dispatching
602 DPW
603 DPW SNPD 310,097 754,134 555 963 364 573,326
604 12,310 097 11,754.134 555 963 364 573 328
605
606 562 Station Expense
607 DPW 989.947 696,002 293 945 821 299.766
606 DPW SNPD 165 659 158 368 7,491 129 619
609 155.806 654.370 301,436 949 307 385
610
Rocky Mountain Power
Exhibit No. 48 Page 11 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 18.978 958 243
613 DPW SNPD 932.158 890.059 42,099 690 42,790
614 17,529 369 16,548,005 981,364 668 001,032
615
616 584 Underground Line Expense
617 DPW 527 073 511,717 15,356 361 15,718
618 DPW SNPD
619 527,073 511 717 15,356 361 15,718
620
621 585 Street Lighting & Signal Systems
622 DPW 851 851
623 DPW SNPD 148.456 141,751 705 471 176
624 149 307 142,602 705 471 176
625
626 586 Meter Expenses
627 DPW 678,544 3.493,366 185,179 273 189 451
628 DPW SNPD 448 356 382 943 65.412 536 66,948
629 126.900 876 309 250.591 809 256 400
630
631 587 Customer Installation Expenses
632 DPW
633 DPW SNPD
634
635
636 588 Misc. Distribution Expenses
637 DPW 516 422 174 384 342.038 082 349 121
638 DPW SNPD 341 398 829.184 512,214 19,789 532.003
639 857 820 003 568 854 252 871 881 124
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
646 590 Maint Supervision & Engineering
647 DPW 226 901 226,901
648 DPW SNPD 283,243 180 125 103 119 217 106 336
649 510 144 2.407 026 103 119 217 106 336
650
651 591 Maintenance of Structures
652 DPW 973,736 866,936 106 800 106 800
653 DPW SNPD 339 217 323 897 320 320
654 312,953 190.832 122 120 122 120
655
656 592 Maintenance of Station Equipment
657 DPW 058 873 9.424 629 634 245 113 645 358
658 DPW SNPD 291,132 187 657 103 475 198 107,673
659 12,350 005 612 286 737,720 15,311 753 031
660 593 Maintenance of Overhead Lines
661 DPW 915 799 951 469 964 330 179 302)785,028
662 DPW SNPD 665 667 545 277 120 390 659 179 049
663 85,581 466 496 746 084 720 120 642)964 078
664
665 594 Maintenance of Underground Lines
666 DPW 22.136 180 21.476 576 659,604 (1,114)658.490
667 DPW SNPD 139,753 133.442 312 123 6.434
668 22,275,933 610,017 665 916 (992)664.924
669
670 595 Maintenance of Line Transformers
671 DPW (10,548)(27,172)624 299 16,923
672 DPW SNPD 182 45,051 131 265 395
673 634 879 18,755 563 318
674
675 596 Maint of Street Lighting & Signal Sys.
676 DPW 111 030 948,985 162 044 618 165,662
677 DPW SNPD 814 596 217 223
678 115 843 953.582 162,262 623 165.885
679
Rocky Mountain Power
Exhibit No. 48 Page 12 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
680 597 Maintenance of Meters
681 DPW 185,839 942 984 242 855 762 248,617
682 DPW SNPD 914 197 827 745 86,451 607 059
683 100,036 770 730 329 306 369 337 675
684
685 598 Maint of Misc. Distribution Plant
686 DPW 197 670 192,994 677 728
687 DPW SNPD (14,453)(13,800)(653)(54,476)(55 129)
688 183,218 179 194 024 (54,424)(50,400)
689
690 Total Distribution Expense 218,820,422 207,464,521 355,901 (1,278,420)10,077,481
691
692
693 Summary of Distribution Expense by Factor
694 157,460,701 148,876,001 584 699 (1,122,665)7,462 034
695 SNPD 61,359.721 58.588 520 771 202 (155,755)615,446
696
697 Total Distribution Expense by Factor 218 820 422 207,464,521 355 901 (1,278.420)10,077 481
698
699 901 Supervision
700 GUST 762,498 384 658 377 840 841 385,681
701 GUST 957 030 716 688 240 341 517 246,859
702 10,719,527 10,101,346 618,181 14,358 632,539
703
704 902 Meter Reading Expense
705 GUST 360.168 076,592 283,576 323 317,899
706 GUST 468 178 449,289 889 (101,160)(82,271)
707 828 346 25,525,881 302,465 (66 837)235,628
708
709 903 Cus1omer Receipts & Collections
710 GUST 080 040 835 385 244 654 556 251 211
711 GUST 46,869,152 44,978 176 890,976 52,007 1.942,982
712 52,949 192 50,813,562 135 630 563 194 193
713
714 904 Uncollectible Accounts
715 GUST 499 899 236,719 263,180 263,180
716
717 GUST 593 398 327,362 266,016 (55 562)210.454
718 093,297 15,564,101 529,196 (55,562)473,634
719
720 905 Misc. Customer Accounts Expense
721 GUST 31.445 31.445
722 GUST 242,525 192,394 50,131 229 50,360
723 273,970 223,839 50,131 229 50,360
724
725 Total Customer Accounts Expense 107,864 332 103,228,728 635,604 (49,249)586,354
726
727 Summary of Customer Acets Exp by Factor
728 734 050 564 799 169,251 46,719 217 970
729 130,282 56,663,929 2,466 353 (97,969)368,384
730
731 Total Customer Accounts Expense by Factor 107 664,332 103,228,728 635 604 (49 249)566 354
732
733 907 Supervision
734 GUST
735 GUST 301 809 249,286 52,523 704 227
736 301,809 249 286 52,523 704 53,227
737
736 906 Customer Assistance
739 GUST 562 065 40,822,263 739.803 365,947)373 855
740 GUST 148,849 981.461 167,389 (57,055)110,334
741
742
743 47,710,915 803 723 907 191 (1,423,002)1.484,190
744
Rocky Mountain Power
Exhibit No. 48 Page 13 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 46,181 46.181
747 GUST 989 708 869 086 120,622 (53,978)66,645
748 620 675 453,873 166,803 (53.978)112 825
749
750 910 Misc. Customer Service
751 GUST 96.060 85,597 10,463 10,463
752 GUST 911 511 400 400
753
754 105 971 108 10,863 10,863
755
756 Total Customer Service Expense 52,739,370 49,601,990 137 380 (1,476,275)661 105
757
758
759 Summary of Customer Service Exp by Factor
760 289,093 492,646 796 446 365,947)430,499
761 8,450 277 109,344 340 934 (110,328)230,606
762
763 Total Customer Service Expense by Factor 739,370 49,601 990 137 380 (1,476 275)661 105
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 CUST
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 (1,476,275)661,105
795 920 Administrative & General Salaries
796 PTD 639,855 639 855
797 GUST
798 PTD 141 303,971 133,004 496 299,475 211,573)087,902
799 142.943 826 134,644 351 299 475 (3,211 573)087.902
800
801 921 Office Supplies & expenses
802 PTD (433.633)(434 262)629 629
803 GUST 041 999
804 PTD 10,486 023 870.128 615.896 (82 236)533 659
805 10,053,431 9,436 864 616 567 (82 236)534 331
805
807 922 A&G Expenses Transferred
808 PTD
809 GUST
810 PTD (23 386,081)(22,012.502)373 579)(23 028)395,507)
811 (23,386,081)(22 012 502)373 579)(23 028)396 607)
812
Rocky Mountain Power
Exhibit No. 48 Page 14 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
813 923 Outside Services
814 PTD 92,403 92.391
815 CU5T
816 PTD 18.368 024 289,180 078,844 (113.695)965 149
817 18,460 427 17,381,571 078 856 (113,695)965.161
818
819 924 Property Insurance
820 PTD 392 399 018,449 373,950 373,950
821 392 399 22,018,449 373,950 373 950
822
823 925 Injuries & Damages
824 PTD 10,053 029 9,462,565 590,464 590 464
825 053 029 9,462,565 590,464 590 464
826
827 926 Employee Pensions & 8enefits
828 LABOR
829 CU5T
830 LABOR
831
832
833 927 Franchise Requirements
834 DM5C
835 DMSC
836
837
838 928 Regulatory Commission Expense
839 DM5C 234 710 920,106 314 605 314.605
840 CU5T
841 DM5C 527 1,438
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 238 413)695 795)(542 617)(2.607)(545 224)
848 (9,238,413)(8,695 795)(542 617)607)(545,224)
849
850 930 Misc General Expenses
851 PTD 150,472 13,076,147 325 865 103 190
852 CU5T 75,485 72,439 045 045
853 LABOR 14.162,922 13,331,084 831.858 1,494 064 325 922
854 388 879 479 651 909 228 522,929 2,432 157
855
856 931 Rents
857 PTD 714 714
858 PTD 188 579 707 623 480,955 (85 608)395 348
859 197 293 716,337 480,955 (85 608)395 348
860
861 935 Maintenance of General Plant
862 352,342 308,069 274 120 45,393
863 CU5T 005 64,302 703 703
864 22,256,696 949,451 307 245 119 883 1,427 128
865 22,676 043 321 821 354 222 121.003 1,475.225
866
867 Total Administrative & General Expense 238,975,926 225,798,106 13,177,820 (1,874,813)303,007
868
869 5ummary of A&G Expense by Factor
870 22,044,864 21,611,020 433,844 985 463,829
871 215,588,676 202 926 096 12,662,580 904 798)10,757.781
872 198 856 123,251 75,605 75.605
873 143.531 137 740 791 791
874 Total A&G Expense by Factor 238,975 926 225,798 106 177 820 874 813)303 007
875
876 Total O&M Expense 458 466,997 84,131 482,392 109,035,809 240,518,200
Rocky Mountain Power
Exhibit No. 48 Page 15 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
877 403SP Steam Depreciation
878 067,698 666,978 400.720 2,400.720
879 41,102,483 38,510 375 592,107 592,107
880 51,223,994 47,993,579 230.415 365.623 596.038
881 SSGCH 977,377 8.453 696 523,681 523,881
882 139 371,552 130,624 629 746.923 365 623 112 546
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 77.426 77.426
891 341 805 004 927 336,878 (27 042)309,836
892 1.472 897 380,010 92,888 (7,711)85.176
893 13,212,926 12,379,660 833 266 (34 754)798,513
894
895 4030P Other Production Depreciation
896 42,197 39,536 661 661
897 17,514,823 16.410 259 104 563 954.673 059.237
898 SSGCT 161,217 918,456 242,761 242 761
899 SSGCH
900 718 236 19,368 251 349,985 954 673 304.659
901
902 403TP Transmission Depreciation
903 12,338,372 560,259 778,113 778,113
904 13,404,865 12,559 494 845,371 845,371
905 29,173,292 27,333.493 839 799 144,482 984,280
906 916,530 51.453 247 463 283 144,482 607,765
907
908
909
910 403 Distribution Depreciation
911 360 Land & Land Righis DPW 272,235 254,766 17.469 17.469
912 361 Structures DPW 845 531 831 123 14,408 14.408
913 362 Sta,.nE_ma", DPW 13.447 237 080,774 366,463 366 463
914 363 SI...g. Ban.'Y Eq' 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 201 694 338,992 862,702 862.702
917 366 UG Condun 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 304 443 20,992 342 312,101 312,101
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 lnot Coo, Pr.m DPW 381,075 373,838 237 237
923 372 L.a..d Pr.peny DPW 293 166 127 127
924 373 5".' LIghting DPW 309 814 278,318 31,496 31,496
925 123 780 186 117,669,035 111 151 124 565 235.716
926
927 403GP General Depreciation
928 5ITU5 13,076,085 12,211,700 864 385 864 385
929 DGP 482,726 452 283 30,443 30,443
930 DGU 874,488 819 339 149 55,149
931 32,026 918 108 108
932 GUST 375,422 319 930 55,493 55,493
933 720,321 422,636 297 685 2.498 300.183
934 PTD 18.410 269 17,328 943 081 325 576 088.901
935 SSGCT 13,322 12,299 023 023
936 55GCH 192,704 181 463 241 241
937 39,177,362 778 511 398.851 074 2.408,926
938
939 403GVO General Vehicles
940
941
942
943 403MP Mining Depreciation
944 982 982
945 982 982
946
Rocky Mountain Power
Exhibit No. 48 Page 16 of 39
REVISED PROTOCOL
CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
947 403EP Experimental Plant Depreciation
948
949
950
951 4031 ARO Depreciation
952
953
954
955
956 Total Depreciation Expense 391 176.792 368,273,332 22,903,460 589,645 24,493,105
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 1.432 522 15.442,815
962 18,410,269 17,328.943 081,325 576 088.901
963 375.422 319 930 55.493 55.493
964 32.026 29,918 108 982 090
965 SSGCH 170,081 635,159 534,922 534 922
966 SSGCT 174,539 930,755 243.784 243.784
967 Total Depreciation Expense 6y Factor 391 176 792 368,273,332 903.460 589 645 24.493.105
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
982
983 4041P Amort of L T Plant. Intangible Plant
984 SITUS 69,609 200 20.409 162 47.571
985 809 624 185 185
986 290,254 893,562 396 692 262 401 954
987 PTD 30,626 700 28,827 844 798 856 28,272 827 129
988 GUST 555,055 371.278 183 778 183.778
989 2,471,230 315 383 155,847 977 235.824
990 397 626 372 550 25,076 076
991 DGP 84,454 128 326 326
992 SSGCT
993 SSGCH 777 440 337 337
994 DGU 18,380 17,221 159 159
995 521 894 41.934 230 587 665 140 673 728.338
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 18,446 18.446
1003 240 199 221 754 18,446 18.446
1004
1005
1006 404HP Amortization of Other Electric Plant
1007 511 353 158 158
1008 37.428 35,068 360 360
1009
1010 940 37.421 519 519
1011
1012 Total Amortization of Limited Term Plant 48,080,782 45,349,502 731,281 140,673 871,954
1013
1014
1015 405 Amortization of Other Electric Plant
1016
1017
1018
1019
Rocky Mountain Power
Exhibit No. 48 Page 17 of 39
REVISED PROTOCOL
CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 62,931,521 59,727,356 204,165 140,673 344,838
1037
1038
1039
1040 Summary of Amortization Expense by Factor
1041 556 536 536 127 20,409 162 47.571
1042 809 624 185 185
1043 TROJP 674 863 568 538 106 325 106 325
1044 DGP
1045 DGU
1046 32,567.880 30.655,009 912.871 28.272 941 144
1047 SSGCT 240 199 221.754 446 18.446
1048 SSGCH 777 440 337 337
1049 769 116 576,702 192.414 192.414
1050 114 341 161 163 953,178 239 038.417
1051 Total Amortization Expense by Factor 62,931 521 59,727.356 204,165 140,673 344 838
1052 408 Taxes Other Than Income
1053 DMSC 839 643 20.839 643
1054 GPS 71,469.505 271 750 197,754 217,460 4,415,214
1055 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 96,321,414 713,057 217,460 930,517
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)(757,7901 (757,790)
1078
Rocky Mountain Power
Exhibit No. 48 Page 18 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1079
1080 427 Interest on Long-Term Debt
1081
764 521 764 521
1082 SNP 245 313 780 231 299,084 014 696 014 696
1083 245 313 780 231,299,084 14,014 696 764 521 779 216
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)(4,968)968)
1091 (86.967)(81 999)968)968)
1092
1093 431 Other Interest Expense
1094 NUTIL OTH
1095
1096 SNP 26,043,696 24.555,828 487,868 1,487 868
1097 043.696 555.828 1,487 868 1,487 868
1098
1099 432 AFUDC - Borrowed
1100 SNP (22 680 359)(21 384,637)295 721)295,721)
1101 (22.680 359)(21 384 637)(1,295 721)295,721)
1102
1103 Total Elec. Interest Deductions for Tax 257 217,264 242,522,526 14.694.738 764,521 16,459 258
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 257 217,264 242,522,526 694 738 764,521 16,459,258
1114
1115
1116 419 Interest & Dividends
1117
1118 SNP (23.612,825)(22,263 832)348 993)(1.348,993)
1119 Total Operating Deductions for Tax (23.612 825)(22 263,832)348,993)(1,348,993)
1120
1121
1122 41010 Deferred Income Tax - Federal-
1123 294 175,203 280,847.321 13,327,882 042 13.333 924
1124 TROJD 25,516 23,894 622 622
1125 DGP 265 265
1126 LABOR 79,340 317 74,680,271 660,046 660,046
1127 SNP 246 53,033 213 213
1128 47,972.412 815 031 157 381 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 878,411 878,411
1132 GUST BADDEBT 10,492.884 147.846 345.038 345.038
1133 GUST 848 19.047 801 801
1134 SGCT
1135 DPW SNPD 320.154 305,695 14,459 14,459
1136 447 596,863 425 172,920 22,423,942 813,815 23,237.758
1137
Rocky Mountain Power
Exhibit No. 48 Page 19 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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)(2,150 136)(142.875)(2.293 011)
1143 DGP (362,775)(362,775)
1144 5NP (3,469,355)(3,271 152)(198.203)(198 203)
1145 (30,799 515)(28,857,159)942.356)98,151 844.204)
1146 GP5 555 281)(1,463,932)(91.349)(91 349)
1147 LABOR (84,366,245)(79,411.002)(4,955,243)955 243)
1148 5NPD (2,191 311)092,344)(98,967)(98 967)
1149 CU5T (3,564)(3,420)(144)(144)
1150 CU5T BADDEBT 093,241)(1,057,292)(35 949)(35 949)
1151 DITEXP DITEXP
1152 TROJD (947 126)(886,930)(60,196)(60 196)
1153 5SGCH (623,386)(587.022)(36,364)(36 364)
1154
1155
1156 (420,418 811)(399.671 944)(20,746,868)(55.032)(20 801 899)
1157
1158 Total Deferred Income Taxes 178,051 25,500,976 677,075 758,784 435,858
1159 5CHMAF Additions - Flow Through
1160 5CHMAF
1161 5CHMAF 5NP
1162 5CHMAF
1163 5CHMAF
1164 5CHMAF TROJP
1165 5CHMAF
1166
1167
1168 5CHMAP Additions - Permanent
1169 645,089 645 089
1170 332 156 244 478 87,678 (52,456)35,222
1171 LABOR 5NP 652 931 3,444.241 208,691 208 691
1172 5CHMAP-178 251 756,637 421,614 421,614
1173 DPW BADDEBT 229.804 090.715 139 089 139.089
1174 18,038,231 17, 181 ,160 857 071 (52 456)804.616
1175
1176 5CHMAT Additions - Temporary
1177 SCHMAT-SITUS 5 508,157 37,494 227 013,930 162 1.041 092
1178 55GCH 642,607 546 788 819 95.819
1179 DPW CIAC 80,878 139 77,225,423 652 716 652.716
1180 5CHMAT-SNP SNP 505,411 019,961 2.485.450 2,485.450
1181 TROJD 562 598 399 729 162 870 162,870
1182
1183 5CHMAT-23,688,072 129 003 559,069 376,498 935,566
1184 15,445,832 14,471 748 974,083 (86 849)887.235
1185 5CHMAT-GP5 GPS (15 789 551)(14 862,153)(927,398)(927.398)
1186 SCHMAT-(2.839 172)(2,672.414)(166 758)(166.758)
1187 5CHMAT-5NP SNPD 21,122 090 20,168,149 953,941 953.941
1188 CU5T 161 993 168 168
1189 DPW BADDEBT
1190 BOOKDEPR 5CHMDEXP 413 279,041 389,081 491 24,197.550 545 145 25.742,695
1191 622,007 385 588,005,946 001,439 861,956 35,863,395
1192
1193 TOTAL SCHEDULE - M ADDITIONS 640 045 616 605,187 106 858 510 809,500 668 010
1194
Rocky Mountain Power
Exhibit No. 48 Page 20 of 39
REVISED PROTOCOL CASE NO. PAC-07-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1195 SCHMDF Deductions - Flow Through
1196 SCHMDF
1197 SCHMDF DGP 423 6.423
1198 SCHMDF DGU
1199 6.423 6.423
1200 SCHMDP Deductions - Permanent
1201 SCHMDP
1202 785.742 19.417,695 368 047 (582 148)785,899
1203 PTD SNP 428,811 404 313 496 24.498
1204 SCHMDP IBT
1205 375,720 973.636 402,082 533 463.615
1206 SCHMDP-30.674,719 26,873 042 801 677 (468 293)333,383
1207 56.264 992 54,668.689 596 303 (988 908)607 395
1208
1209 SCHMDT Deductions - Temporary
1210 612,678 511 298 101.380 101 380
1211 DPW BADDEBT 24.768 251 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 27,667 139 25,846,182 820 957 172,909 993,866
1215 SCHMDT-362.309 771,880 590.429 (187 255)403 174
1216 SCHMDT-GPS GPS 738,154 935,765 802,389 802,389
1217 SCHMDT-29.571 621 834 735 736 886 736 886
1218 TAXDEPR TAXDEPR 476.219,081 448 336 382 27.882 699 742 503 32,625,202
1219 DPW SNPD 39.775 979 796 796
1220 676 173,570 637,293 655 879,915 728 157 43,608.072
1221
1222 TOTAL SCHEDULE - M DEDUCTIONS 734,444 985 691 968 767 42.476,218 739 249 215.467
1223
1224 TOTAL SCHEDULE - M ADJUSTMENTS (94,399,368)(86,781,661)(7,617,707)(1,929,749)(9,547,456)
1225
1226
1227
1228 40911 State Income Taxes
1229 IBT IBT 190.112 16.801,131 388,981 48,878 437 859
1230 IBT IBT
1231 IBT IBT (23.865)(23 865)
1232 IBT IBT
1233 Total State Tax Expense 17,190,112 16,801,131 388,981 25,013 413 994
1234
1235
1236 Calculation of Taxable Income:
1237 Operating Revenues 745,309,919 553 591.489 191 718.430 116 609,593 308,328 023
1238 Operating Deductions:
1239 0 & M Expenses 2.458,466 997 326,984,605 131.482,392 109.035,809 240 518,200
1240 Depreciation Expense 391.176,792 368,273,332 22.903.460 589.645 24.493.105
1241 Amortization Expense 62,931 521 59.727 356 204.165 140,673 344.838
1242 Taxes Other Than Income 101,034,471 96,321.414 713.057 217.460 930,517
1243 Interest & Dividends (AFUDC-Equity)(23,612.825)(22,263,832)(1,348.993)348 993)
1244 Misc Revenue & Expense (15,439.233)(14,415.629)(1,023,605)855 123 (168.481)
1245 Total Operating Deductions 974 557,723 814,627,246 159.930.476 111 838 710 271 769,187
1246 Other Deductions:
1247 Interest Deductions 257 217,264 242,522,526 14.694 738 764 521 16.459.258
1248 Interest on PCRBS
1249 Schedule M Adjustments (94,399,368)(86,781,661)617 707)(1,929,749)547.456)
1250
1251 Income Before State Taxes 419,135 565 409 660,056 475,509 076,613 10,552,122
1252
1253 State Income Taxes 17,190 112 16,601,131 388,981 25,013 413,994
1254
1255 Total Taxable Income 401.945,452 392,658,925 086,527 051,600 138 128
1256
1257 Tax Rate 35.35,35.35.35.
1258
1259 Federal Income Tax - Calculated 140 680 908 137.500,624 180,285 368,060 548,345
1260
1261 Adjustments to Calculated Tax:
1262 40910 en.... Cled (771 ,852)(771 852)
1263 40910 DMD
1264 FITOTH fiT True...p NUTIL OTH
1265 40910 IRS Sellie LABOR
1266 Federal Income Tax Expense 140,680,908 137,500,624 180,285 (403,792)776,492
1267
1268 Total Operating Expenses 177,364 759 011,596,740 165,768,019 112,218,715 277 986,734
Rocky Mountain Power
Exhibit No. 48 Page 21 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1269 310 Land and Land Rights
1270 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 238,960 166.687 273 72.273
1275 82,891 720 670,057 221,662 221 662
1276
1277 311 Structures and Improvements
1278 236.722,536 221,793.750 14.928.786 14.928.786
1279 328.619 328 307 895.118 20,724,210 20.724,210
1280 162,902,709 152 629,333 10.273,376 273.376
1281 SSGCH 46,396,937 43,690 446 706,491 706,491
1282 774 641.511 726,008.647 48.632.863 632.863
1283
1284 312 Boiler Plant Equipment
1285 745,671.241 698.645 864 47,025,377 47.025,377
1286 700,973.177 656,766.661 44.206.516 44,206,516
1287 989,822.653 927.399.992 62,422.661 422 661
1288 SSGCH 224 506,333 211,410,117 13,096,216 13,096.216
1289 660,973,404 2,494.222.634 166,750,770 166.750 770
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 365.986,325 342,905,584 080 741 755,143 30.835.864
1295 SSGCH 52.299 098 248.314 050.784 050.784
1296 725.020,575 679 544.954 45,475.621 755,143 53,230,764
1297
1296 315 Accessory Electric Equipment
1299 86.535,143 82.951 719 583 424 583,424
1300 139.836,986 131 016,238 818,748 818.748
1301 55,820,744 52.300,437 520,307 520,307
1302 SSGCH 46.772.142 44,043,765 728.376 728.378
1303 330,965,015 310.314.159 650.856 20,650,856
1304
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 714.164 10.038,460 675,683 675.683
1311 SSGCH 139,216 956 094 183 121 183,121
1312 26,494 291 24,838.294 655 997 1.655.997
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 604,516,986 315,906,569 288,610,417 755,143 296,365,560
1324
1325
1326 Summary of Steam Production Plant by Factor
1327
1326 DGP
1329 DGU
1330 230.164.300 963,391.146 266 773.155 755.143 274.528.297
1331 SSGCH 374 352,665 352.515,423 21,837,262 837 262
1332 Total Steam Production Plant by Factor 604 516 986 315 906,569 286,610,417 755,143 296.365,560
1333 320 Land and Land Rights
1334
1335
1336
1337
1338 321 Structures and Improvements
1339
1340
1341
Rocky Mountain Power
Exhibit No. 48 Page 22 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 635,700 595 610 090 40.090
1385 638,924 18.400.405 238 519 (7)238 511
1386
1387 331 Structures and Improvements
1388 822 424 20.446,204 376 220 376 220
1389 6.462,731 055.162 407 569 407 569
1390 264,144 283.455 980,689 (25 510)955 179
1391 608.150 254 475 353 675 353.675
1392 81.157.449 039.296 118,153 25.510)092,643
1393
1394 332 Reservoirs. Dams & Waterways
1395 158,239 016 148.259 753 979.263 979 263
1396 880.011 20,500.159 379.852 379 852
1397 544 643 221.910 322 733 (298)322.435
1398 34.492,017 316.795 175.221 243.881)931 340
1399 283 155.686 265,298 618 857.069 244 179)612,890
1400
1401 333 Water Wheel, Turbines. & Generators
1402 31.617,069 623 155 993,914 993,914
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 81,561.011 5.489.816 (41 646)5,448 170
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
Rocky Mountain Power
Exhibit No. 48 Page 23 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 1.450,970 97.664 97,664
1419 218,684 204.893 13,791 13,791
1420 053,298 986,873 66.426 (735)65,691
1421 474 59.471 003 003
1422 884 090 702,206 181.884 735)181 149
1423
1424 336 Roads, Railroads & 6ridges
1425 577,915 289.211 288,704 288.704
1426 843,537 790,340 53,197 53.197
1427 7.472,246 001 013 471 233 535)469,698
1428 550,271 515 568 703 703
1429 13.443.969 12,596,132 847,837 (1.535)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 (326 460)32,992.859
1443
1444 Summary of Hydraulic Plant by Factor
1445
1446 528,337 249 495,017.929 33.319,319 (326,460)32.992.859
1447 DGP
1448 DGU
1449 Total Hydraulic Plant by Factor 528 337 249 495 017,929 33,319 319 (326,460 32.992.859
1450
1451 340 Land and Land Rights
1452 522,127 20,164 845 357,282 357.282
1453
1454 SSGCT
1455 21,522.127 164 845 357,282 357 282
1456
1457 341 Structures and Improvements
1458 42,716.059 022,192 693,866 693,866
1459 172.431 161,557 10,874 10,874
1460 SSGCT 233,108 908.033 325,075 325,075
1461 121,598 091 782 029 816 029 816
1462
1463 342 Fuel Holders, Producers & Accessories
1464 15,182.356 224 889 957.468 957.468
1465 121 339 113,687 652 652
1466 SSGCT 270 194 095 857 174 336 174 336
1467 573,889 16,434 433 139.456 139,456
1468
1469 343 Prime Movers
1470
1471 790 414 740 567 49,847 847
1472 352,435,391 330 209,232 22,226,158 226,158
1473 SSGCT 100.452 47,176,269 924 183 924 183
1474 404.326,256 378 126.068 200.188 26.200.188
1475
1476 344 Generators
1477
1478 24,394 22.856 538 538
1479 510 625 82,928,748 581.877 28.475 676 057 553
1480 SSGCT 15,873 643 14,654,651 218 993 218,993
1481 104.408,663 606,255 802.409 28,475 676 35,278 084
Rocky Mountain Power
Exhibit No. 48 Page 24 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1482
1483 345 Accessory Electric Plant
1484 28,928,280 103.933 824 347 824 347
1485 157 127 147 218 909 909
1486 SSGCT 005 055 620,700 384,356 384 356
1487 090.462 871 850 218 612 218,612
1488
1489
1490
1491 346 Misc. Power Plant Equipment
1492 668.992 3.437,609 231 383 231.383
1493 813 068 745 745
1494 680 805 448 677 232 128 232.128
1495
1496 347 Other Production ARO
1497
1498
1499
1500 Unclassified Other Prod Plant-Ace! 300
1501
1502
1503
1504
1505 Total Other Production Plant 632 723.800 591,743.909 40,979,891 28,475,676 69,455.566
1506
1507 Summary of Other Production Plant by Factor
1508
1509 DGU
1510 554.241 348 519 288.400 34,952,948 28,475,676 63.428.624
1511 SSGCT 482.452 72,455,509 026.943 026,943
1512 Total of Other Production Plant by Factor 632,723.800 591 743 909 979.891 28,475,676 69.455.566
1513
1514 Experimental Plant
1515 103 Experimental Plant
1516
1517 Total Experimental Production Plant
1518
1519 Total Production Plant 765,578,034 402,668,407 362.909,627 35,904 358 398,813.985
1520 350 Land and Land Rights
1521 22,891 863 21,448 199 1,443.664 1.443 664
1522 48.957,004 869 555 087.448 087.448
1523 18,586 819 17,414 651 172 168 069)171 100
1524 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 25,584 921 722,104 722.104
1531 53,258 430 899 714 358,716 358.716
1532
1533 353 Station Equipment
1534 135.538 265 126.990 613 547 652 547 652
1535 198.842 629 186,302 720 12,539,909 539 909
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)701 037
1538
1539 354 Towers and Fix1ures
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 375,729 761 352,034 555 695 206 (521 694.684
1544
1545 355 Poles and Fix1ures
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 19.924,083 558 518 26,482 601
1549 504 622,862 472,799,078 823 783 558,518 382,302
1550
Rocky Mountain Power
Exhibit No. 48 Page 25 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.25
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 10.014 787 014.787
1554 283.157,381 265 300,205 17.857 176 (3,306)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 10,264
1560 654 227 486,839 167,387 167 387
1561 823,344 645 292 178 053 178 053
1562
1563 358 Underground Conductors
1564
1565 018,663 954.421 241 64.241
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 501.203 469 595 608 31.608
1572 028.885 459.483 569,402 569.402
1573 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 630,506,009 464 614,489 165,891 520 498,322 172,389,842
1584 Summary of Transmission Plant by Factor
1585 DGP
1586 DGU
1587 630 506 009 2.464,614.489 165,891 520 6.498 322 172,389 842
1588 Total Transmission Plant by Factor 630 506,009 464 614.489 165 891 520 6.498,322 172.389 842
1589 360 land and land Rights
1590 DPW 648,572 39.442,208 206 363 206,363
1591 648,572 442,208 206,363 206.363
1592
1593 361 Structures and Improvements
1594 DPW 962.426 187 867 774 559 774 559
1595 43,962.426 187,867 774 559 774 559
1596
1597 362 Station Equipment
1598 DPW 638 753 714 619,309 573 444,141 444 141
1599 638 753 714 619 309.573 19,444 141 19,444,141
1600
1601 363 Storage 6attery Equipment
1602 DPW 371,688 371,688
1603 371,688 371 688
1604
1605 364 Poles. Towers & Fix1ures
1606 DPW 787 587 752 736 361 036 51.226 716 614 249 55.840.965
1607 787 587 752 736 361 036 51.226 716 614.249 55,840.965
1608
1609 365 Overhead Conductors
1610 DPW 581.675,258 549 987,797 687,460 31.687,460
1611 581 675 258 549 987 797 687.460 687,460
1612
Rocky Mountain Power
Exhibit No. 48 Page 26 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 20,443,407 20.443,407
1623
1624 368 Line Transformers
1625 DPW 897 227.265 840.298 783 928,482 56,928,482
1626 897.227.265 840 298,783 928 482 56.928.482
1627
1628 369 Services
1629 DPW 442 862 777 421.180 979 21.681 798 21.681.798
1630 442.862.777 421.180.979 21.681 798 681. 798
1631
1632 370 Meters
1633 DPW 188 162.806 174,381.139 781.667 781 667
1634 188 162.806 174.381 139 781 667 13,781.667
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 49,658 785 873 873
1643
1644 373 Street Lights
1645 DPW 240,012 55.687,459 552.554 552.554
1646 240,012 55.687 459 552 554 552.554
1647
1648 Unclassified Dist Plant - Acct 300
1649 DPW 374.728 20.592,759 781 969 781 969
1650 374.728 20.592.759 781 969 781 969
1651
1652 DSO Unclassified Dis! Sub Plant - Acet 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 552.444 877 327 582 224 862 731 614.249 229 476 980
Rocky Mountain Power
Exhibit No. 48 Page 27 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 PTO 598 055 269 254 328 801 328,801
1669 016,724 14.445,043 571 681 571 681
1670
1671 390 Structures and Improvements
1672 SITUS 101 809,664 92,318,549 9.491 114 9.491 114
1673 DGP 371 115 347,711 404 23.404
1674 DGU 579 602 1.479.985 617 99,617
1675 GUST 836 617 11,359,058 477,558 477.558
1676 667.456 3,436,169 231,286 231 286
1677 PTO 103,437 803 362,394 075 409 075 409
1678 222,702,257 206 303,868 16.398 389 16,398 389
1679
1680 391 Office Furniture & Equipment
1681 SITUS 16,605.637 15.572,126 033,510 033 510
1682 DGP 401 485 376,166 25,319 319
1683 OGU 446,050 417,920 28,130 130
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 81,841,988 77,035,006 806,981 806 981
1688 SSGCH 313.570 295,278 292 18,292
1689 SSGCT 617 109 508 508
1690 111,507,945 104,971,651 536 294 (496)535 799
1691
1692 392 Transportation Equipment
1693 SITUS 66,822,762 62,088,229 734 533 734 533
1694 PTD 280,805 794.433 486,372 106,536 592 908
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 75.813
1698 752.964 703.406 49,558 49.558
1699 DGP 196,994 184 570 12.423 12.423
1700 SSGCH 355.057 334 345 20,712 712
1701 DGU SSGCT 59,476 54,909 567 567
1702 91,704,072 85.435.489 268,583 106,536 375,119
1703
1704 393 Stores Equipment
1705 SITUS 990 910 375,408 615,502 615.502
1706 DGP 333 770 312,721 21.049 21.049
1707 DGU 864,628 810,100 527 527
1708 PTD 644.349 606,504 37,846 846
1709 393 137 242 215 150,922 150,922
1710 DGU SSGCT 106 993 98.777 216 216
1711 333,787 12.445,725 888,062 888,062
Rocky Mountain Power
Exhibit No. 48 Page 28 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC 6US UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
1712
1713 394 Tools, Shop & Garage Equipment
1714 SITUS 768,034 28,278,323 1,489 711 1,489,711
1715 DGP 269,684 063,483 206,201 206 201
1716 16,101,265 15,085,847 015,418 69,486 084 904
1717 PTD 4,426 922 166 907 260,015 260 015
1718 933 831 102 102
1719 DGU 701,510 4,405,011 296,498 296,498
1720 SSGCH 178 813 051 716 127 098 127,098
1721 SSGCT 57,700 269 431 431
1722 535 860 134 386 3,401,473 69,486 470 960
1723
1724 395 Laboratory Equipment
1725 SITUS 25,065,523 23,943,603 121 920 121 920
1726 DGP 120 895 113,271 624 624
1727 DGU 857 087 803 035 54,052 54,052
1728 PTD 856,276 512,309 343,968 343,968
1729 438 645 793 793
1730 153,176 828,194 324 982 324 982
1731 SSGCH 180,809 170 262 547 547
1732 SSGCT 107,944 655 289 289
1733 37,384 150 35,509 974 874 176 874.176
1734
1735 396 Power Operated Equipment
1736 SITUS 209,471 065 383 144 089 144 089
1737 DGP 503 118 1,408 325 94,793 94,793
1738 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 73,823 964 859 859
1742 SSGCT
1743 SSGCH 726 569 684,186 383 383
1744 118,427 280 110,263 966 163 314 163,314
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 579 164 848 930 730 234 730.234
1749 COM 740,866 43,054,281 686 585 686,585
1750 COM 939 236 739 959 199 278 199,278
1751 COM 56,290,892 740,936 549 956 549 956
1752 COM 254 236 019 019
1753 COM SSGCH 876,343 825 223 120 120
1754 COM SSGCT 916 770 145 145
1755 234 172 796 220 244 963 927 833 927 833
1756
1757 398 Misc. Equipment
1758 SITUS 068 394 012 587 807 55,807
1759 DGP 708 078 630 630
1760 DGU 236,476 221 563 913 913
1761 CUST 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 62,471 62,471
1765 SSGCT 650 447 204 204
1766 579,753 256,629 323.124 323 124
1767
1768 399 Coal Mine
1769 247 653,294 231 353,595 299 699 504,453 804 153
1770
1771 247,653,294 231,353,595 16,299 699 504,453 804 153
1772
1773 399L WIDCO Capital Lease
1774
1775
1776
1777 Remove Capital Leases
1778
1779
Rocky Mountain Power
Exhibit No. 46 Page 29 of 39
REVISED PROTOCOL
CASE NO. PAC-O7-05 papa 2.
Beginning/Ending Witness: Steven R. McDouga
FERC BUS 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 11,629 005 782,740 782,740
1783 PTD 14,943 593 14,065,883 877,710 877,710
1784 34,661 369 33.000 918 660.451 660,451
1785
1786 Remove Capital Leases (34,661,369)(33 000,918)660 451)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 11,218 11,218
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 158 208,903 083,545,056 74,663,847 679,979 83,343,827
1814
1815 Summary of General Plant by Factor
1816 460,304 013 429,112,732 31,191,282 31,191.282
1817 DGP
1818 DGU
1819 178,934,081 167,649 695 284 387 69.486 11.353,873
1820 276,179,463 259,958,090 16,221,373 106.536 16,327 909
1821 248,791 259 232,416 662 16,374,596 503.958 878,554
1822 673,998 22,718,851 955 147 955.147
1823 DEU
1824 SSGCT 356 296 328,935 27,361 361
1825 SSGCH 631,161 361,010 270.151 270 151
1826 Less Capital Leases (34 661 369)(33 000,918)660,451)(1,660,451)
1827 Total General Plant by Factor 158 208 903 083,545 056 663 847 679 979 343,827
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 65,069,672 966,086 103,586 022 672 126 258
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
Rocky Mountain Power
Exhibit No. 48 Page 30 of 39
REVISED PROTOCOL CASE NO. PAC-07-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 57,887,617 236,964 650 653 72,609 723,262
1845 PTD 381,255,297 358,862 305 22,392,992 390,109 783 101
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 548.536 942 517,688,817 30,848 125 462,718 310,844
1851 303 Less Non-Utility Plant
1852 SITUS
1853 548,536,942 517 688.817 30,848,125 462,718 310,844
1854 Unclassified Intangible Plant - Acct 300
1855 SITUS
1856
1857 DGU
1858 PTD
1859
1860
1861 Total Intangible Plant 639.173,311 601,401,404 37,771.907 485,391 39,257,298
1862
1863 Summary of Intangible Plant by Factor
1864 11,037,071 845,430 191.641 191,641
1865 DGP
1866 DGU
1867 139 130 152 130 355,979 774,172 095,282 869,454
1868 381 255,297 358.862,305 22,392,992 390 109 22.783 101
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 639 173,311 601,401,404 771,907 1,485,391 257 298
1874 Summary of Unclassified Plant (Account 106)
1875 374 728 20,592,759 781 969 781,969
1876 DSO
1877 190,985 179 768 11,218 11.218
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 30,014,588 688 577 326,011 326 011
1887
1888 Total Electric Plant In Service 14,745,911.135 13,879,811 503 866,099,632 57,182 299 923,281,931
Rocky Mountain Power
Exhibit No. 48 Page 31 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 251,374 811 234 830,174 544.637 503,958 25.048.595
1892 DGU
1893 DGP
1894 261 313 139 740 317.638 520 995,501 43,567,447 564 562 948
1895 657 434 760 618,820,395 614 366 496,645 39.111 010
1896 128,841 237 123,643,028 198.209 198 209
1897 DEU
1898 SSGCH 378 983 847 356,876.433 22.107,414 107,414
1899 SSGCT 78.838,748 72.784.444 054 304 054 304
1900 Less Capital Leases (34,661 369)(33 000,918)(1.660,451)660,451)
1901 745.911,135 879,811 503 866.099 632 182,299 923 281.931
1902 105 Plant Held For Future Use
1903 DPW 245,855 245,855
1904
1905 038.046 972,582 65.464 (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 14,560,711 642,447 918,264 918.264
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 (67 239,448)(62.999 027)(4.240 422)(4.240,422)
1922 (9.909.689)284 740)(624 950)(624.950)
1923 815 (77.149 138)(72.283,767)865 371)865.371)
1924
1925 120 Nuclear Fuel
1926
1927 Total Nuclear Fuel B15
1928
1929 124 Weatherization
1930 DMSC 452 290 408,094 196 44,196
1931 DMSC 276 259
1932 816 452.565 6.408.354 44.212 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 62,233 62.233
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 816 18,187 445 12,359 012 828,433 828,433
Rocky Mountain Power
Exhibit No. 48 Page 32 of
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 62.394 986 395 953 081 040 5.476.993
1954 SSECT
1955 SSECH 640,026 2.478,856 161.170 204 367 365.537
1956 Total Fuel Stock B13 69.430,965 64,873,842 557,123 285,407 842 530
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 613 (339 000)(316,688)(22.312)(22 312)
1965
1966 25317 DG& T Working Capital Deposit
1967 (1,206.328)(1,126.932)(79.396)(79 396)
1968 613 206 328)(1.126,932)(79 396)(79 396)
1969
1970 25319 Provo Working Capital Deposit
1971
1972
1973
1974 Total Fuel Stock 613 885.637 63.430.222 4.455.414 285.407 740 822
1975 154 Materials and Supplies
1976 MSS 63,329,283 724.785 604.498 604.498
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 4.478
1980 MSS SNPPS 59,073,262 55.368,210 705,052 705,052
1981 MSS SNPPH (21.081)(19,751)(1,329)(1,329)
1982 MSS SNPD (5.512.045)(5,263,103)(248 942)(248.942)
1983 MSS SNPT
1984 MSS
1985 MSS
1986 MSS SSGCT
1987 MSS SNPP
1988 MSS SSGCH 086,129 022.772 63.358 358
1989 Total Materials and Supplies B13 123,845,819 116,342,038 503,782 503.782
1990
1991 163 Stores Expense Undistributed
1992 MSS
1993
1994 613
1995
1996 25318 Provo Working Capital Deposit
1997 MSS SNPPS (273.000)(255.878)(17,122)(17.122)
1998
1999 613 (273.000)(255,878)(17 122)(17,122)
2000
2001 Total Materials & Supplies 613 123 572,819 116.086 160 486 659 486 659
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 934 112 13,115,693 818.419 818.419
2009 Total Prepayments 615 29,605,268 27,831,068 774,200 774 200
2010
Rocky Mountain Power
Exhibit No. 48 Page 33 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2011 182M Mise Regulatory Assets
2012 DDS2 185.217 522,733 (337 517)(27 938)(365,455)
2013 DEF5G 604 276 604 276
2014 55GCH 12,440,211 714 531 725 680 725.680
2015 DEF5G
2016 DEF5G
2017 928,327 867,228 099 (61.099)(0)
2018 DDS02 162,816 859.578 303.237 303,237
2019 B11 69.716 570 68,964 071 752,500 515 239 267,739
2020
2021 186M Mise Deferred Debits
2022 LABOR 334.457 334.457
2023
2024
2025 DEF5G 29,816,416 27.936,059 880,357 880,357
2026 LABOR 287,023 270,164 16.858 858
2027 911,072 390,392 520,680 520.680
2028 5NPP5
2029 EXCTAX
2030 Total Misc. Deferred Debits B11 42,348,968 39,931 073 417,895 417,895
2031
2032 Working Capital
2033 CWC Cash Working Capital
2034 cwe 878 861 929,813 949,048 518 277 3.467.325
2035 cwe
2036 ewe
2037 B14 878,861 929.813 949 048 518 277 3.467 325
2038
2039 OWC Other WorK. Cap.
2040 131 Cash 5NP 397 250 974 647 422,602 (422,602)(0)
2041 135 WorKing Funds 197 629 185.166 12.463 463
2042 141 Noles Racaivabl GP 997.447 938 862 58,585 585
2043 143 Other AJP,002,724 20,710,396 292,328 292 328
2044 232 AlP PTD
2045 232 PTD 705 940)(1,605.742)(100.198)(100 198)
2046 232 198 869)119,964)(78,906)(78.906)
2047 253 Oa'a""d Hedge P
2048 2533 0""""'0 Dt.C,.. P
2049 2533 ""'" Moo Df. co.. P (5,408.401)052.438)(355,963)(355.963)
2050 230 ....., R,tir Obig. P (1,860,504)(1.738,052)(122.452)(122,452)
2051 230
-"
R,m. Obig. P
2052 254105 ARORegUob;lity
2053 254105 AROR,gU,b;Iity P (406,339)(379 595)(26.744)(26.744)
2054 2533 ChoU, Redam,don P 55ECH
2055 614 20,014,997 18,913,281 101,716 (422 602)679,114
2056
2057 Total Working Capital B14 893,859 843,094 050,764 095,675 146,439
2058 Miscellaneous Rate Base
2059 18221 Unrec Plant & Reg Study Costs
2060
2061
2062 615
2063
2064 18222 Nuclear Plant - Trojan
2065 (1,575,378)(1,575.378)
2066 TROJP 767.609 528,432 239.177 239.177
2067 TROJD 5.484.223 135,665 348.557 348,557
2068 615 676.454 088.719 587 735 587.735
2069
2070
Rocky Mountain Power
Exhibit No. 48 Page 34 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
BeginningfEnding Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2071
2072 1869 Misc Deferred Debits- Trojan
2073
2074 SNPPN
2075 B15
2076
2077 Total Miscellaneous Rate Base B15 676,454 088,719 587,735 587,735
2078
2079 Total Rate Base Additions B15 509,215,562 477,748,524 31,467,038 830,857 34,297 895
2080 235 Customer Service Deposits
2081 GUST
2082 CUST
2083 Total Customer Service Deposits B15
2084
2085 2281 Prop Ins PTD (1,004,415)(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)(59,717,047)(3,726,341)(3,726,341)
2088 2283 Pen & Ben PTD
2089 254 Ins Prov PTD (2,892,363)(2,722 480)(169,883)(169,883)
2090 615 (70 588,245)(66.442 252)145,994)145,994)
2091
2092 22844 Accum Hydro Relicensing Obligation
2093
2094
2095 615
2096
2097 22842 Prv-Trojan TROJD (2,676 847)(2,506,716)(170,131)(170,131)
2098 230 ARO TROJP 347,494)(2,198.469)(149,025)(149 025)
2099 254105 ARO TROJP (890 548)(834,014)(56 534)(56,534)
2100 254
2101 615 (5,914,889)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 GUST (8,713 184)361,643)(351 541)351,541
2109 Total Customer Advances for Construction B19 (8,446,845)(8,686,619)239,773 (499,058)(259,285)
2110
2111 25398 S02 Emissions
2112 (2,350,891)350,891)
2113 B19 (2,350 891)350,891)
2114
2115 25399 Other Deferred Credits
2116 (5,493,257)(5.414,274)(78,984)(78,984)
2117 (532,374)(501 105)(31,269)069,256)100,525)
2118 (8,707,768)(8,158,617)(549,151)(549,151)
2119 (1,714 113)601 296)(112,817)(112,817)
2120 B19 (16.44 512)675 291)221)069,256)841.477)
Rocky Mountain Power
Exhibit No. 48 Page 35 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS 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 140,932 435 369 705 563 705,563
2126 DGP 939 939
2127 GUST BAD DEBT 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 150,374.863 142 887.723 487 140 846,156 333,297
2135
2136 281 Accumulated Deferred Income Taxes
2137
2138 DGP (467 329)(467 329)
2139 SNPT
2140 B19 (467 329)(467 329)
2141
2142 282 Accumulated Deferred Income Taxes
2143 (983 530)(983 530)
2144 ACCMDIT DITBAL 244 206 738)162,595 266)(81 611 472)(679,434)(82 290 907)
2145 DGP
2146 LABOR 636,666 540 537 96,129 129
2147 PTD SNP (464 975)(438 411)(26 564)(26.564)
2148 976,157)648 643)(327,514)(327,514)
2149 387 275 416,884 970 391 970,391
2150 B19 233,607 459)(1,152.708,429)(80 899,030)(679,434)(81,578,464)
2151
2152 283 Accumulated Deferred Income Taxes
2153 (32,382,955)(32 251 156)(131,798)(131 798)
2154 932 688)(9,306,288)(626,400)32.596 (593.804)
2155 (14 933,734)(13.950 846)(982,888)112,302 (870,585)
2156 LABOR (19,425 930)(18 284 950)140,980)140,980)
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)416 100)(96,111)(96 111)
2160 PTD SNPD
2161 SGCT
2162 SSGCH (3.828,685)(3,605 345)(223,340)(223,340)
2163 B19 (110 562,586)(105 703.691)(4,858 895)144,898 713,997)
2164
2165 Total Accum Deferred Income Tax B19 (1,194.262,511)(1,115,991.726)(78,270,785)311,620 (77,959.165)
2166 255 Accumulated Investment Tax Credit
2167 PTD 067 067)(2,067 067)
2168 PTD ITC84 781,541)781 541)
2169 PTD ITC85 (5,419,804)419 804)
2170 PTD ITC86 (2.342 943)(2.342 943)
2171 PTD !TC88 (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 (1.308,639,807)(1,225,256,641)(83,383,166)(5,674,653)(89,057,819)
2178
Rocky Mountain Power
Exhibit No. 48 Page 36 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2179
2180
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)(196 232,989)(12,156,039)(12.156.039)
2187 B17 327,828,030)182,010,651)(145,817 379)(182.811)(146.000.190)
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)(9,552,912)(9,552,912)
2199 (28 310,690)(26,525 291)785 399)785 399)
2200 (38,673 513)(36 234,587)(2,438,925)(4,917)(2.443.842)
2201 (12 392.382)(11 610,863)(781 519)203 079 (578.441)
2202 817 (230 855 052)(216.296 296)(14,558 756)198 162 (14 360 594)
2203
2204 1080P Other Production Plant. Accum Depr
2205
2206 (2,079,955)948 784)(131 171)(131.171)
2207
2208 (56.480 589)(52,918,669)561 920)(477 337)(4,039,256)
2209 SSGCT (11 757 005)(10 854,143)(902,862)(902,862)
2210 B17 (70 317,548)(65,721 596)595,952)(477 337)(5,073.289)
2211
2212 108EP Experimental Plant - Accum Depr
2213
2214
2215
2216
2217 Total Production Plant Accum Depreciation B17 (2,629,000 630)464,028,543)(164,972,088)(461,986)(165,434,073)
2218
2219 Summary of Prod Plant Depreciation by Factor
2220
2221 DGP
2222 DGU
2223 (2.408,854 598)(2,256,941,411)(151 913,187)(461,986)(152.375,173)
2224 SSGCH (208,389 028)(196,232,989)(12,156 039)(12 156 039)
2225 SSGCT 757,O05L--(10,854,143)(902,862)(902,862)
2226 Total of Prod Plant Depreciation by Factor (2,629.000.630) (2.464 028,543)(164 972 088)(461 986)(165,434,073'-
2227
2228
2229 108TP Transmission Plant Accumulated Depr
2230 (334,252 863)(22.498,332)(22.498,332)
2231 (334 924 965)(22 543,571)(22 543 571)
2232 (266 762,528)(17,955 604)41,322 (17 996 926)
2233 Total Trans Plant Accum Depreciation B17 (935,940,356 (62 997,507)322)(63,038,829)
Rocky Mountain Power
Exhibit No. 48 Page 37 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2234 108360 Land and Land Rights
2235 DPW 002.571)(4,802 259)(200,311)(200.311)
2236 617 (5.002,571)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 617 (14 553 770)(14 032,854)(520,916)(520.916)
2241
2242 108362 Station Equipment
2243 DPW (160,920 994)(153,596,282)(7.324 712)(7.324.712)
2244 617 (160,920,994)(153,596,28:1)324 712)(7,324 712)
2245
2246 108363 Storage 6attery Equipment
2247 DPW (33.717)(33.717)
2248 617 (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 617 (402 608,979)(380,590,240)(22.218,739)(62,283)(22.281.022)
2253
2254 106365 Overhead Conductors
2255 DPW (229,955,968)(218 907,786)(11 046,162)(11.046.182)
2256 617 (229 955,968)(218 907 766)(11 048 182)(11,048,182)
2257
2258 108366 Underground Conduit
2259 DPW (103.782,652)(100,681,324)101.329)101 329)
2260 617 (103 782.652)(100,681,324)101,329)(3,101.329)
2261
2262 106367 Underground Conductors
2263 DPW (215,289 506)(205,120,332)(10,169 174)(10.169.174)
2264 617 (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 617 (335 780,073)(309 547,408)(26,232 665)(26 232.665)
2269
2270 108369 Services
2271 DPW (135.503,433)(125,431 141)(10,072,291)(10 072.291)
2272 617 (135,503,433)(125,431 141)(10 072 291)(10 072 291)
2273
2274 108370 Meters
2275 DPW (87 177,195)(81 687 590)(5,489,605)489 605)
2276 617 (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)712 338)(135,927)(135 927)
2282 617 (5,848 265)(5,712 338)(135,927)(135,927)
2283
2284 108372 Leased Propeny
2285 DPW (42,329)(37 535)794)(4,794)
2286 617 (42,329)(37 535)794)794)
2287
2288 108373 Street Lights
2289 DPW (19,690,579)(19 431,814)(258 765)(258 765)
2290 617 (19,690,579)(19,431 814)(258,765)(258 765)
2291
2292 108DOO Unclassified Dist Plant - Acc! 300
2293 DPW
2294 617
2295
2296 108DS Unclassified Dist Sub Plant - Acct 300
2297 DPW
2298 617
2299
2300 108DP Unclassified Dist Sub Plant - Acct 300
2301 DPW
2302 617
2303
2304
2305 Total Distribution Plant Accum Depreciation B17 (1,716,390.030)(1.619,612.621)(96,777,410)(62,283)(96,839 693)
2306
2307 Summary of Distribution Plant Depr by Factor
2308 716 390,030)(1,619,612,621)(96 777,410)(62.283)(96 839,693)
2309
2310 Total Distribution Depreciation by Factor 617 716.619.(96 777 410)(62 283)(96,839 693)
Rocky Mountain Power
Exhibit No. 48 Page 38 of 39
REVISED PROTOCOL CASE NO. PAC-O7-Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BllS 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 742,509)(8.191,167)(551,342)(551,342)
2314 DGU (17 221,109)(16 135,068)(1.086 040)086 040)
2315 (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)(87,807.774)(5,479,201)(3,788)(5.482 989)
2318 (517 715)(483 640)(34 074)(34.074)
2319 SSGCT (43,455)(40 118)(3,337)(3,337)
2320 SSGCH 881 702)(2,713.603)(168.099)(168 099)
2321 B17 (311,711 182)(290 348.250)(21.362,932)(5,037)(21 367 969)
2322
2323
2324 108MP Mining Plant Accumulated Depr.
2325
2326 (145.270 106)(135,708 921)(9,561,185)51,985 509.200)
2327 B17 (145.270,106)(135,708.921)(9,561 185)985 509 200)
2328 108MP Less Centralia Situs Depreciation
2329
2330 B17 (145,270 106)(135.708.921)(9,561,185)985 (9,509 200)
2331
2332 1081390 Accum Depr - Capital Lease
2333 PTD B17
2334
2335
2336 Remove Capital Leases
2337 B17
2338
2339 1081399 Accum Depr - Capital Lease
2340
2341 B17
2342
2343
2344 Remove Capilal Leases
2345 B17
2346
2347
2348 Total General Plant Accum Depreciation B17 (456,981 288)(426,057,171)(30,924,117)46.948 (30,877 169)
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)985 543 275)
2357 (93,286,976)(87,807 774)(5,479 201)788)(5.482.989)
2358 (5.584 890)(5,359,563)(225,327)(225.327)
2359 (64,340 774)(60,283 156)057,618)(1,249)(4,058 867)
2360 DEU
2361 SSGCT (43.455)(40.118)(3,337)337)
2362 SSGCH (2,881,702)(2,713,603)(168 099)(168,099)
2363 Remove Capital Leases
2364 Total General Depreciation by Factor (456 981 288)(426 057 171)(30 924 117)46,948 (30 877,169)
2365
2366
2367 Total Accum Depreciation - Plant In Service B17 (5,801,309,811)(5,445,638,690)(355,671,121)(518,643)(356,189,764)
2368 111SP Accum Prav for Amort-Steam
2369 SSGCH
2370 SSGCT (193.573)(16 102
2371 B18 (209,674)(193,573)(16 102 102)
2372
2373
2374 111GP Accum Pray for Amort-General
2375 SITUS (15,908,720)(15 908 720)
2376 CUST 755,807)684.967)(70,840)(70 840)
2377 (288.652)(270,448)(18.204)(18 204)
2378 PTD (5,860,848)(5,516 611)(344 236)(344 236)
2379
2380 B18 (23,814,027)(23,380,747)(433 280)(433.280)
2381
Rocky Mountain Power
Exhibit No. 48 Page 39 of 39
REVISED PROTOCOL CASE NO. PAC-O7-05 Page 2.
Beginning/Ending Witness: Steven R. McDougal
FERC BUS UNADJUSTED RESULTS IDAHO
ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL
2382
2383 111HP 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 (9,179,394)714 504)(1.464 890)464.890)
2393 DGP (2.802,651)(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)(1.895,409)631)(1.898 040)
2397 (9,881 800)(9,258,610)(623 191)(21 551)(644 741)
2398 (2,445,587)(2,291,357)(154 230)(154 230)
2399 CUST (72,612.464)(69,682,853)(2.929,611)(2.929 611)
2400 SSGCT
2401 SSGCH (11,314)(10 654)(660)(660)
2402 PTD (219,509,204)(206,616 353)(12 892 851)(14,136)(12 906 988)
2403 818 (347,484.244)(327 282 569)(20.201.675)(38 318)(20.239.993)
2404 1111P Less Non-Utility Plant
2405 NUTIL OTH
2406 (347,484 244)(327 282,569)(20 201 675)(38,318)(20.239,993)
2407
2408 111390 Accum Amtr - Capnal Lease
2409 SITUS
2410
2411 PTD
2412
2413
2414 Remove Capit.1 L.... Amtr
2415
2416 Total Accum Provision for Amortization B18 (372 108,846)(351,419,894)(20,688 952)(38,318)(20,727,270)
2417
2418
2419
2420
2421 Summary of Amortization by Factor
2422 (25,088,114)(23,623,224)(1.464,890)(1,464 890)
2423 DGP
2424 DGU
2425 (674,811)(630,397)(44.414)(44.414)
2426 (225,370,052)(212,132,964)(13.237,088)(14 136)(13 251 224)
2427 (74 368,270)(71,367 820)(3,000.451)000.451)
2428 SSGCT (209,674)(193 573)(16 102)(16 102)
2429 SSGCH (11 314)(10,654)(660)(660)
2430 (46,386,611)(43.461,263)(2,925,348)(24 182)(2,949,530)
2431 Less Capital Lease
2432 Total Provision For Amortization by Factor (372,108.846)419 894)(20,688,952)(38 318)(20 727 70)
'"\I'.r b i\/i.
:('
20Ul OCT 2& A~\ 10: 48 Case No. PAC-07-
Exhibit No. 49
Witness: Steven R. McDougalIDAHO PUBLIC .
UTiLITIES COMMISSIOi
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Rebuttal Testimony of Steven R. McDougal
Rebuttal Adjustments
October 2007
Rocky Mountain Power
Exhibit No. 49 Page 1 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho General Rate Case
Docket No. PAC-O7..oS
RE: REBUTTAL TESTIMONY REVENUE REQUIREMENT ADJUSTMENTS
Filed Adj
Ref#
Adjustments Rebuttal Adj
Ref#
None Impute Additional Renewable Energy Tax Credit (Green Tag) Revenues
None Abandoned Projects
None Non-Recurring Expenses
None Net Lease Expense
None Fiscal Year Conversion
None Change-in-Control Severance
None Blundell Tax Credits
Cottonwood Coal Lease
Bridger Dragline
2 and 4.Wage and Benefit Adjustments - Page 1 - 4 20 and 4.
Incremental O&M
Net Power Costs
Major Plant Additions
1 and 6.Depreciation Expense
None Oregon Tax Credit
Renewable Energy Tax Credit
Rocky Mountain Power
Exhibit No. 49 Page 2 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
R()cky Mountain Power
Idaho Results of Operations December 2006
Impute Additional Renewable Energy Credit (Green Tag) Revenue
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Revenue:
Miscellaneous Other Revenue 456 271,991 306%143,282
Adjustment Detail:
Jan - Oct 2007 REC Sales
November 2007
December 2007
Annual Revenues
Minus Calendar 2006 Sales
Adjustment to REC Sales Revenue
941 675
171 000
171 000
283,675
(1,011 684)
271 991
Description of Adjustment:
This adjustment imputes additional revenue associated with the sale of green tags to calendar year 2007 levels.
Rocky Mountain Power
Exhibit No. 49 Page 3 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Abandoned Projects
PAGE
TOTAL IDAHO
ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Office Supplies & Expenses 921 (273.427)873%(16,060)
Mise Dist Exps.588 578)SNPD 516%(71)
Mtce Of Misc. Dist Plant 598 319,556)SNPD 516%(59 595)
Other Expenses 557 (3,607)306%(227)
(1,598,167)(75,954)
Description of Adjustment:
This adjustment removes write-off expenses associated with abandoned projects as proposed in Staff witness Harms' testimony.
Rocky Mountain Power
Exhibit No. 49 Page 4 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Non-Recurring Expenses
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
1) Adjustment to Expense:
Miscellaneous General Expense 921 (387 243)873%(22 745)
Miscellaneous General Expense 923 (347,067)873%(20,385)
Miscellaneous General Expense 930 (849,116)873%(49 873)
583,426)(93,002)
2) Add Back into Results Idaho General Rate Case Expenses:
Miscellaneous General Expense 921
Miscellaneous General Expense 923
Miscellaneous General Expense 930
197 670
279,817
176
530,663
873%
873%
873%
11,610
16,435
123
168
Description of Adjustment:
1) This adjustment removes expenses that are not considered recurring and/or related to Idaho utility operations as discussed in Staff
witness Nobbs' testimony.
2) However, the Company objects to general rate case expenses being removed as part of Staff witness Nobbs' adjustment and
therefore this adjustment adds back into results general rate case expenses incurred during the base period..
Rocky Mountain Power
Exhibit No. 49 Page 5 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Net Lease Expense
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Net Lease Expense 931 (125,000)873%(7,342)
Description of Adjustment:
This adjustment reduces net lease expense (lease expense less sublease revenues) for One Utah Center. The Company provides
lease reductions in its subleases as community and economic development incentives. These incentives increase net lease
expense to the Company as proposed in Staff witness Leckie s testimony.
Rocky Mountain Power
Exhibit No. 49 Page 6 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Fiscal Year Conversion
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
A&G Expenses Transferred 922 (390 320)873%(22 925)
Outside Services 923 (34.371)873%(2,019)
(424 691)(24 944)
Description of Adjustment:
This adjustment removes the costs included in the case for the Company to change from a fiscal year to a calendar year reporting period
(see IPUC Onsite Audit Request 5) as proposed in Staff witness Leckie s testimony.
Rocky Mountain Power
Exhibit No. 49 Page 7 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Change-in-Control Severance
PAGE
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#ACCOUNT IYm!
Adjustment to Expense:
Administrative & General 920 (2,784,177)873%(163 528)
Description of Adjustment:
This adjustment removes a portion of change-in-control severance pay as proposed in Staff witness Leckie s testimony.
Rocky Mountain Power
Exhibit No. 49 Page 8 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Blundell Tax Credits
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Tax:
Federal Renewable Energy Tax Credit
Utah State Renewable Energy Credit
40910
40911
(312.412)
(54,672)IBT
5817%
2628%
(20,562)
(1,237)
Description of Adjustment:
Includes into results a Federal Renewable Energy Tax Credit as well as a Utah State Renewable Energy Tax Credit associated
with the Blundell power plant that were inadvertently excluded from the original filing.
Rocky Mquntain Power
Exhibit No. 49 Page 9 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Cottonwood Coal Lease
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Rate Base:
2 - Coal Lease 182M 500,000)582%(230,358)
Description of Adjustment:
This adjustment removes the Company s estimate of payments to the Utah Trust Lands Administration (Page Ref. 8.2) as
proposed in Staff witness Leckie s testimony. The Company incurs these costs only upon the successful bid in an auction to lease
Cottonwood coal reserves that has not yet happened.
Rocky Mountain Power
Exhibit No. 49 Page 10 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Bridger Dragline
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Rate Base:
Mining Property 399 932,304)582%(127 178)
Description of Adjustment:
This adjustment removes the book value of a dragline no longer used and useful from the Jim Bridger Mine rate base included in
the Companys case. This dragline was sold in 2007 as described in Staff witness Leckie s testimony.
Rocky Mountain Power
Exhibit No. 49 Page 11 of 20
CASE NO. PAC-O7-
Witness: Steven R. McDougal
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage and Benefit Adjusbnent - Page 1
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
SupelVision & Eng. Steam 500 089 306%447
SupelVision & Eng. Steam 500 (4)SSGCH 833%(0)
Fuel - Steam 501 582%
Hydro Expenses 535 585 SG-306%
Hydro Expenses 535 573 SG-306%
Other Power Generation 548 200 306%
Other Power Generation 548 165 SSGCT 679%
System Control & Load Dispatch 556 306%
Other Expenses 557 309 306%146
Other Expenses 557 SSGCT 679%
Transmission Expense 560 849 306%
Distribution Expense 580 Situs
Distribution Expense 580 681 SNPD 516%
Distribution Expense 581 666 SNPD 516%
Distribution Expense 582 Situs
Distribution Expense 582 SNPD 516%
Distribution Expense 583 653 Situs
Distribution Expense 583 SNPD 516%
Distribution Expense 584 Situs
Distribution Expense 585 SNPD 516%
Distribution Expense 586 136 Situs
Distribution Expense 586 SNPD 516%
Distribution Expense 588 139 Situs
Distribution Expense 588 762 SNPD 516%
Distribution Expense 590 Situs
Distribution Expense 590 123 SNPD 516%
Distribution Expense 592 313 Situs
Distribution Expense 592 161 SNPD 516%
Distribution Expense 593 438 Situs
Distribution Expense 593 251 SNPD 516%102
Wage & Benefit Adj - Annualization 1 Total
Wage & Benefit Adj - Annualization 2 Total
Total Annualization Adjustment
19,532
172
704
141
457
598
Description of Adjustment:
This adjustment corrects Adjustment 4.2 in the original filing for the following items:
1) SERP double count
2) Remove mine medical benefits
Rocky Mountain Power
Exhibit No. 49 Page 12 of 20
CASE NO. PAC-O7-
Witness: Steven R. McDougal
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage and Benefit Adjustment - Page 2
TOTAL IDAHO
ACCOUNT I:iQg COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Distribution Expense 594 646 Situs
Distribution Expense 594 SNPD 516%
Distribution Expense 595 Situs
Distribution Expense 595 SNPD 516%
Distribution Expense 596 Situs
Distribution Expense 596 SNPD 516%
Distribution Expense 597 132 Situs
Distribution Expense 597 100 SNPD 516%
Distribution Expense 598 Situs
Distribution Expense 598 196 SNPD 516%
Customer Accounts 901 283 035%
Customer Accounts 901 212 Situs
Customer Accounts 902 035%
Customer Accounts 902 225 Situs
Customer Accounts 903 800 035%
Customer Accounts 903 274 Situs
Customer Accounts 905 035%
Customer Accounts 905 Situs
Customer Service 907 035%
Customer Service 908 150 035%
Customer Service 908 188 Situs
Customer Service 909 035%
Customer Service 910 Situs
Administrative & General 920 Situs
Administrative & General 920 518 873%207
Administrative & General 921 Situs
Administrative & General 921 873%
Administrative & General 922 (3)873%(0)
Administrative & General 923 Situs
Administrative & General 923 873%
Administrative & General 929 (77)873%(5)
Administrative & General 935 035%
Administrative & General 935 Situs
Administrative & General 935 186 873%
Wage & Benefit Adj - Annualization 2 Total 172 457
Wage & Benefit Adj - Annualization 1 Total 19,532 141
Total Annualization Adjustment 28,704 598
Description of Adjustment:
This adjustment corrects Adjustment 4.3 in the original filing for the following items:
1) SERP double count
2) Remove mine medical benefits
Rocky Mountain Power
Exhibit No. 49 Page 13 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage and Benefit Adjustment - Page 3
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense
Supervision & Eng. Steam 500 396 306%
Supervision & Eng. Steam 500 (1)SSGCH 833%(0)
Fuel - Steam 501 582%
Hydro Expenses 535 115 SG-306%
Hydro Expenses 535 113 SG-306%
Other Power Generation 548 306%
Other Power Generation 548 SSGCT 679%
System Control & Load Dispatch 556 306%
Other Expenses 557 454 306%
Other Expenses 557 SSGCT 679%
Transmission Expense 560 167 306%
Distribution Expense 580 Situs
Distribution Expense 580 331 SNPD 516%
Distribution Expense 581 131 SNPD 516%
Distribution Expense 582 Situs
Distribution Expense 582 SNPD 516%
Distribution Expense 583 129 Situs
Distribution Expense 583 SNPD 516%
Distribution Expense 584 Situs
Distribution Expense 585 SNPD 516%
Distribution Expense 586 Situs
Distribution Expense 586 SNPD 516%
Distribution Expense 588 Situs
Distribution Expense 588 150 SNPD 516%
Distribution Expense 590 Situs
Distribution Expense 590 SNPD 516%
Distribution Expense 592 Situs
Distribution Expense 592 SNPD 516%
Distribution Expense 593 Situs
Distribution Expense 593 443 SNPD 516%
Wage & Benefit Adjustment - Proforma 1 Total
Wage & Benefit Adjustment - Proforma 2 Total
Total Proforma Adjustment
845
806
651
225
315
Description of Adjustment:
This adjustment corrects Adjustment 4.4 in the original filing for the following items:
1) SERP double count
2) Remove mine medical benefits
Rocky Mountain Power
Exhibit No. 49 Page 14 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power PAGE
Idaho Results of Operations December 2006
Wage and Benefit Adjustment - Page 4
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Expense:
Distribution Expense 594 127 Situs
Distribution Expense 594 SNPO 516%
Distribution Expense 595 Situs
Distribution Expense 595 SNPD 516%
Distribution Expense 596 Situs
Distribution Expense 596 SNPO 516%
Distribution Expense 597 Situs
Distribution Expense 597 SNPO 516%
Distribution Expense 598 Situs
Distribution Expense 598 SNPO 516%
Customer Accounts 901 035%
Customer Accounts 901 Situs
Customer Accounts 902 035%
Customer Accounts 902 241 Situs
Customer Accounts 903 354 035%
Customer Accounts 903 Situs
Customer Accounts 905 035%
Customer Accounts 905 Situs
Customer Service 907 035%
Customer Service 908 035%
Customer Service 908 Situs
Customer Service 909 035%
Customer Service 910 Situs
Administrative & General 920 Situs
Administrative & General 920 693 873%
Administrative & General 921 Situs
Administrative & General 921 873%
Administrative & General 922 (1)873%(0)
Administrative & General 923 Situs
Administrative & General 923 873%
Administrative & General 929 (15)873%(1)
Administrative & General 935 035%
Administrative & General 935 Situs
Administrative & General 935 873%
Wage & Benefit Adjustment - Proforma 2 Total 806
Wage & Benefit Adjustment - Proforma 1 Total 845 225
Total Proforma Adjustment 651 315
Description of Adjustment:
This adjustment corrects Adjustment 4.5 in the original filing for the following items:
1) SERP double count
2) Remove mine medical benefits
Rocky Mountain Power
Exhibit No. 49 Page 15 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
IncrementalO&M
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Other Generation Maintenance 549 (154 121)306%(9,720)
Description of Adjustment:
Removes the incremental generation O&M included into results in Adjustment 4.10 for the Goodnoe Hills wind plant.
Rocky Mountain Power
Exhibit No. 49 Page 16 of 20
CASE NO. PAC-O7-
Rocky Mountain Power
Witness: Steven R. McDougalPAGE 5.
Idaho Results of Operations December 2006
. Net Power Costs
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Revenue:
Sales for Resale
Existing Firm PPL 447 306%
Existing Firm UPL 447 306%
Post-merger Firm 447 (345,851)306%(21 811)
Non-firm 447 582%
Trans. - Off system sales 447 306%
Total Revenue Adjustments (345,851)(21 811)
Adjustment to Expense:
Purchased Power
Existing Firm Demand PPL 555 306%
Existing Firm Demand UPL 555 306%
Existing Firm Energy 555 26,592 285 582%750 214
Post-merger Firm 555 (25,433,212)306%603 933)
Secondary Purchases (Non-Firm)555 582%
James River Royalty offset 555 306%
Seasonal Contracts 555 SSGC 349%
Total Purchased Power Adjustment 159,073 146,281
Wheeling
Existing Firm PPL 565 306%
Existing Firm UPL 565 306%
Post-merger Firm 565 306%
Non-firm 565 (722)582%(48)
Total Wheeling Expense Adj (722)(48)
Fuel Consumed 501 (63.677)582%191)
Other Steam 503 (676,494)582%(44 525)
Natural Gas Expense 547 (24 828 364)582%(1,634,119)
Peaker Fuel Expense 547 134 738)SSECT 322%(760,219)
Cholia/APS Fuel Expense 501 (4,080)SSECH 105%(249)
Total Fuel Exp (34,707 353)(2,443,302)
Net Power Cost (33 203,151)(2,275,257)
Description of Adjustment:
The net power cost adjustment has been updated to reflect for the removal of Goodnoe Hills wind plant, corrects the gas
supply swap mark-to-market values, corrects allocations code issues and removes DSM credit double count.
Rocky Mountain Power
Exhibit No. 49 Page 17 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Major Plant Additions
PAGE
TOTAL IDAHO
ACCOUNT COMPANY FACTOR FACTOR %ALLOCATED REF#
Adjustment to Rate Base:
Hydro Production 332 (3,419,672)SG-306%(215.660)
Other Production 344 (24 571 551)306%549 592)
Transmission Plant 355 (15,040,466)306%(948,519)
(43,031 689)713,772)
Adjustment to Tax:
Accumulated Deferred Income Tax 282 855.198 DITBAL 559%56,095
Schedule M Deduction for Tax Depr SCHMDT 913.200)TAXDEPR 855%(346,219)
Schedule M Addition for Book Depr SCHMAT 406.348)SCHMDEXP 855%(82,342)
Deferred Income Tax 41010 (1,710 395)DITEXP 238%(72,495)
Description of Adjustment:
This adjustment removes from rate base certain major plant additions (5 transmission and 1 hydro projects) whose in-service dates have
been extended beyond the test period. Also the Goodnoe Hills wind plant has been removed. These capital additions are included in
Adjustment 8.8 in the original filing.
Rocky Mountain Power
Idaho Results of Operations December 2006
Depreciation Expense
ACCOUNT
Adjustment to Expense:
Hydro Production
Other Production
Transmission
403HP
4030P
403TP
Adjustment to Reserve:
Hydro Production
Other Production
Transmission
108HP
1080P
108TP
Description of Adjustment:
TOTAL
COMPANY
(91 848)
(982 862)
(331 638)
(1.406 348)
FACTOR
SG-
SG-
FACTOR %
3064%
3064%
3064%
3064%
3064%
3064%
Rocky Mountain Power
Exhibit No. 49 Page 18 of 20
CASE NO. PAC-O7-
Witness: Steven R. McDougal
PAGE
45,924
491.431
165 819
703 174
IDAHO
ALLOCATED REF#
(5,792)
(61,984)
(20,915)
(88.691 )
896
30.992
10.457
345
Removes depreciation expense and reserve for certain major plant additions (5 transmission and 1 hydro project) whose in-service dates
havebeen extended beyond the test period. Also the Goodnoe Hills wind plant has been removed. These capital additions are included
in in Adjustment 8.
Rocky Mountain Power
Exhibit No. 49 Page 19 of 20
CASE NO. PAC-O7-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Oregon Tax Credit
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Business Energy Tax Credit 40911 000,000)IBT 2628%(22,628)
Description of Adjustment:
The Leaning Juniper wind plant qualifies for an Oregon BETC (Business Energy Tax Credit) of $1 million. This adjustment includes
the credit into results. The net effect of this adjustment is to decrease Idaho state income taxes while increasing current federal tax
due.
Rocky Mountain Power
Exhibit No. 49 Page 20 of 20
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
Idaho Results of Operations December 2006
Renewable Energy Tax Credit
PAGE
ACCOUNT
TOTAL
COMPANY FACTOR FACTOR %
IDAHO
ALLOCATED REF#
Adjustment to Expense:
Renewable Energy Tax Credit 40910 546,454 5817%35,966
Adjustment Detail:
Goodnoe KWH
Factor (inflated tax per unit)
Renewable Energy Tax Credit
322,710
020
546,454
Description of Adjustment:
Removes the Renewable Energy Tax Credit associated with the Goodnoe Hills wind plant included into results on adjustment 7.
, ", .._-q""'.
'fC
. ,....
20m OCT 26 At-, to: 48 Case No. PAC-07-
Exhibit No. 50
IDAHO PUBLIC Witness: Steven R. McDougal
UTILITIES COMMISSIOf\
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Rebuttal Testimony of Steven R. McDougal
Resource Revenue Requirement
October 2007
Rocky Mountain Power
New Generation Resource
Idaho GRC Revenue Requirement Impact
Lake Side
Resource:
Additional Capacity :
In-Service Date:
Months In Test Period:
Maintenance Costs:
Net Power Cost Savings:
Depreciation Expense:
Property Taxes:
Capital Investment :
Weighted for Months In-Service
Monthly Weighted Investment
Depreciation Reserve:
Accumulated DIT Balance:
Net Rate Base
Interest Synch
Rev. Req. on Change of Interest Exp
CWC and Bad Debt Impact
Return on Investment
Test Period Revenue Requirement
Idaho Revenue Requirement
Idaho ECD Impact
Total Impact to Idaho
Rocky Mountain Power
Exhibit No. 50 Page 1 of 4
CASE NO. PAC-07-
Witness: Steven R. McDougal
Lake Side Page Ref.
534 MW Nominal Rating
June 30, 2007 8.8.4
Six
039 000
(28 500 000)
726 072
300,452
330 841 583
50%
165,420,792
(2,363 036)
369 162)
161,688 594
969 758)
044 046)
(372 587)
230 921
(620,188)
(39,112)
845)
(44 957)
10.
estimate
estimate
Rocky Mountain Power
New Generation Resource
Idaho GRC Revenue Requirement Impact
Marengo
Resource:
Additional Capacity :
hi-Service Date:
Months In Test Period:
Maintenance Costs:
Net Power Cost Savings:
Depreciation Expense:
Property Taxes:
Capital Investment :
Weighted for Months In-Service
Monthly Weighted Investment
Depreciation Reserve:
Accumulated DfT Balance:
Net Rate Base
Interest Synch
Renewable Energy Tax Credit
Rev. Req. on Interest Exp Tax Cr
CWC and Bad Debt Impact
Return on Investment
Test Period Revenue Requirement
Idaho Revenue Requirement
Idaho ECO Impact
Total Impact to Idaho
Rocky Mountain Power
Exhibit No. 50 Page 2 of 4
CASE NO. PAC-07-
Witness: Steven R. McDougal
Marengo Page Ref.
140.4 MW Nominal Rating
August 1 , 2007 8.8.4
Five
168 000
(11 100,000)
309 023
822 796
258 541 351
41.67%
107 725,563
154 512)
270,634)
102 300,417
(3,144 367)
406 502)
(7,424 073)
(191 330)
065,510
649 926
167 116
516
174 632
10.
estimate
estimate
8.4
Rocky Mountain Power
New Generation Resource
Idaho GRC Revenue Requirement Impact
Leaning Juniper
Resource:
Additional Capacity :
In-Service Date:
Months In Test Period:
Maintenance Costs:
Net Power Cost Savings:
Depreciation Rate
Annualized Depreciation Expense:
Property Taxes:
Capital Investment :
Weighted for Months In-Service
Monthly Weighted Investment
Depreciation Reserve:
Accumulated DIT Balance:
Net Rate Base
Interest Synch
Renewable Energy Tax Credit
Rev. Req. on Interest Exp / Tax Cr
CWC and Bad Debt Impact
Return on Investment
Test Period Revenue Requirement
Idaho Revenue Requirement
Idaho ECD 'Impact
Total Impact to Idaho
Leaning Juniper Page Ref.
100.5 MW Nominal Rating
Sept 14, 2006 8.
Twelve
304 000
(14 000 000)
00%
017 370
248 719
175,434 259
100%
175,434 259
532 052)
(15 645 666)
155 256 542
772 058)
922 846)
( 12,482,442)
(214 290)
346,564
219 922
392 256
773
414 029
10.
estimate
estimate
Rocky Mountain Power
Exhibit No. 50 Page 3 of 4
CASE NO. PAC-07-
Witness: Steven R. McDougal
Rocky Mountain Power
New Generation Resource
Idaho GRC Revenue Requirement Impact
Huntington Scrubber
Resource:
Additional Capacity :
In-Service Date:
Months In Test Period:
Maintenance Costs:
Net Power Cost Savings:
Depreciation Expense
Annualized Depreciation Expense:
Property Taxes:
Capital Investment :
Weighted for Months In-Service
Monthly Weighted Investment
Depreciation Reserve:
Accumulated DIT Balance:
Net Rate Base
Interest Synch
Rev. Req. on Change of Interest Exp
CWC and Bad Debt Impact
Return on Investment
Test Period Revenue Requirement
Idaho Revenue Requirement
Idaho ECD Impact
Total Impact to Idaho
Rocky Mountain Power
Exhibit No. 50 Page 4 of 4
CASE NO.. PAC-O7-
Witness: Steven R. McDougal
Huntington
Scrubber Ref.
Dec 7 , 2006
Twelve
3,498 666 10.
276%
860 345
929 175
117 837 160
100%
117 837 160
091 020)
(219 394)
115 526 745
550 899)
174 976)
530 640
884 027
$ 22 527 877
1,420,709
520
$ 1,499,229
(1) Estimated based on $210.253 from page 8.6 annualized for 12 months
estimate
(1 )