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lfiiHAUS 31
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IDAHO PUBLIC
BEFORE THE IDAHblfJ~~Ci9fi~l~ifY'JcOMMISSION
IN THE MATTER OF THE
APPLICATION OF ROCKY
MOUNTAIN POWER FOR AN
ORDER AUTHORIZING A CHANGE
IN DEPRECIATION RATES
APPLI CABLE TO ELECTRIC
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----'-"-"u___'__m_
PROPERTY
CASE NO. PAC-07-
Direct Testimony of Henry E. Lay
ROCKY MOUNTAIN POWER
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CASE NO. PAC-07-~'f
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August 2007
Please state your name, business address and position with PacifiCorp (the
Company).
My name is Henry E. Lay. Mybusiness address is 825 N .E. Multnomah Street, Suite
1900, Portland, Oregon, 97232. I am employed by the Company as corporate
accounting controller.
Please briefly describe your professional experience and educational
background.
I have a Bachelor of Science degree in Accounting ITom the University of Utah. I
have worked for the Company for over 33 years, primarily in corporate accounting
management roles. The areas for which I have been responsible include asset\plant
accounting, corporate\general accounting, regulatory accounting and customer
accounting. I have personally prepared depreciation studies for the Company prior to
the Company engaging a consultant to do this work, and I have participated in and
reviewed the results of the consultant's studies previously submitted to state
regulatory commissions for approval, as well as the present study.
What is the purpose of your testimony?
I summarize the Company s proposal for depreciation rates and provide a summary of
the effect on annual depreciation expense from applying the proposed depreciation
rates to depreciable plant balances. The proposed rates are contained in the 2007
depreciation study performed on behalf of the Company by Mr. Donald S. Roff of
Depreciation Specialty Resources. The depreciation study performed by Mr. Roff is
provided as Exhibit No.5 and will be referred to hereafter as the DSR study.
I introduce the other Company witnesses who will testify in this proceeding
Lay, Di -
Rocky Mountain Power
and provide a brief description of the subject matter on which they are testifying. I
also provide background information describing the depreciation study process. This
information will present the Company s confidence in both the depreciation study
process and in the integrity of the Company s accounting data relied on by Mr. Roff
in preparing the depreciation study.
I identify and discuss a number of significant issues considered during the
preparation of this study. The disposition of these issues was reflected in the data
provided to Mr. Roff and, in turn, this data formed the basis for the DSR study and
the recommended changes in depreciation rates. I also support the Company
proposed effective date for implementing the changes in depreciation rates.
PLANT LIVES. DEPRECIATION RATES AND DEPRECIATION EXPENSE
Please explain the depreciation rates the Company is seeking commission
approval for in this proceeding.
The Company seeks commission approval to adopt the depreciation rates contained in
the depreciation study performed by Mr. Donald S. Roff and as recommended in Mr.
Roffs testimony. As shown in Table A of Exhibit No.5 and as summarized in Mr.
Roffs testimony, the depreciation study proposes a reduction of 0.22 percent to the
current composite depreciation rate of2.91 percent for the Company s electric utility
plant resulting in a new composite depreciation rate of 2.69 percent. This composite
rate is based on the December 31 , 2006 depreciable plant balances used in the study.
The specific depreciation rate changes recommended for the components of the
composite depreciation rate are set forth in account detail in Schedule 1 of Exhibit
No.5 of the depreciation study.
Lay, Di - 2
Rocky Mountain Power
What is the effect on annual depreciation expense if depreciation rates
recommended by Mr. Roff are adopted?
The effect of applying the recommended depreciation rates to the December 31 , 2006
depreciable plant balances is a decrease in total Company annual depreciation
expense of approximately $30.6 million, compared with the level of annual
depreciation expense developed by application ofthe currently authorized
depreciation rates to the same plant balances. Annual depreciation expense by
functional plant classification is summarized in Table A of the DSR study.
Adoption of the depreciation rates proposed in the DSR study results in a
decrease of approximately $3.5 million in annual Idaho jurisdiction depreciation
expense, based on December 31 , 2006 depreciable plant balances. The calculation
the Idaho jurisdiction amount is described in Exhibit No.
INTRODUCTION OF WITNESSES
In addition to yourself, who will be testifying on behalf of the Company in this
proceeding?
In addition to me, two witnesses will testify on behalf of the Company. These
witnesses are Mr. Donald S. Roff, President of Depreciation Specialty Resources and
Mr. Mark C. Mansfield, vice president, thermal operations for PacifiCorp Energy.
Mr. Roff will present the depreciation rates for which the Company is seeking
Commission approval. He describes how the depreciation study was prepared and
discusses the primary reasons for the recommended changes in depreciation rates.
The first reason Mr. Roff discusses is the effect on depreciation rates of using the
estimated plant depreciable lives described in Mr. Mansfield's testimony. He also
Lay, Di - 3
Rocky Mountain Power
discusses the effect on depreciation rates due to additional negative net salvage for
terminal removal of generation facilities. In addition, he will discuss the additional
negative net salvage related to transmission and distribution plant assets, the decrease
for which is reflective of the Company s current\historical removal and salvage
experience. Mr. Roff also discusses the effect on depreciation rates of additional
investment in plant, installed since the 2002 depreciation study and the reason for
inclusion of nominal interim additions for facilities with terminal removal dates in the
~urrent study. The 2002 depreciation study was the basis for the rates approved by
the Commission in Case No. P AC-02-05.
Mr. Mansfield will describe the process used by Company engineers to
develop estimated plant depreciable lives for steam generating stations. He will
explain how steam estimated plant depreciable lives provide a ITamework for
estimating the retirement date for each steam plant. In a similar manner he will
describe the procedure used to estimate the retirement date for the Company
hydroelectric generating stations. He will demonstrate that the estimated retirement
dates proposed by the Company for both steam and hydro generation plants are
reasonable and prudent and are appropriate inputs for Mr. Roffs depreciation
analysis. Mr. Mansfield will also explain why the rates the Company proposes to
..Jncl~ as terminal net salvage, or "decommissioning costs " in the calculation of
depreciation rates for generating plants are reasonable and prudent.
DEPRECIA TION STUDY BACKGROUND
Was the DSR study prepared under your direction?
Yes. As corporate accounting controller, I have responsibility for the Company
Lay, Di - 4
Rocky Mountain Power
corporate accounting departments and for ensuring compliance with Company
accounting policies and procedures. This includes periodic review and study of
depreciation rates.
Why was it necessary for the Company to conduct the DSR study?
The Commission ordered the Company in Case No. P AC-02-05 to update its
depreciation study within 5 years of that order. The DSR study was conducted for
that express purpose. However, it is also sound accounting practice to periodically
update depreciation rates to recognize additions to investment in plant assets and to
reflect changes in asset characteristics, technology, salvage, removal costs, life span
estimates and other factors that impact depreciation rate calculations. The Company
typically conducts depreciation studies approximately at five-year intervals.
What conclusions has the Company reached in this proceeding?
The Company concludes that the DSR study is well supported by the underlying
engineering and accounting data and that it results in depreciation rates that are fair
and reasonable.
Please explain the concept of depreciation.
There are many definitions of depreciation. The following definition was put forth
by the American Institute of Certified Public Accountants in its Accounting Research
Bulletin #43~_nn- -
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n _
Depreciation accounting is a system of accounting which aims to distribute the
cost or other basic value of tangible capital assets, less salvage (if any), over
the estimated useful life of the unit (which may be a group of assets) in a
systematic and rational manner. It is a process of allocation, not of valuation.
Lay, Di - 5
Rocky Mountain Power
The actual payment for electric utility plant assets occurs in the period in which it is
acquired through purchase or construction. Depreciation accounting spreads this cost
over the useful life of the property. The fundamental reason for recording
depreciation is to provide for accurate measurement of a utility s results of operations.
Capital investments in the buildings, plant, and equipment necessary to provide
electric service are essentially a prepaid expense, and annual depreciation is the part
of that expense applicable to each successive accounting period over the service life
of the property. Annual depreciation is an important and essential factor in informing
investors and others of a company s periodic income. If it is omitted or distorted, a
company s periodic income statement is distorted and would not meet required
accounting and reporting standards.
Why is depreciation especially important to an electric utility?
An electric utility is very capital intensive; that is, it requires a tremendous investment
in generation, transmission and distribution equipment with long lives in order to
provide electric service to customers. Thus, the annual depreciation of this equipment
is a major item of expense to the utility. Regulated electric prices are expected to
allow the utility to fully recover its operating costs, earn a fair return on its investment
and equitably distribute the cost of the assets to the customers using these facilities.
n Q€preoiati on r..ates ar:e-established at an umeasonableJow or high level for ratemaking
purposes , the utility will not recover its operating costs in the appropriate period
which will shift either costs or benefits ITom current customers to future customers.
Lay, Di - 6
Rocky Mountain Power
Do you believe that the estimated plant depreciable lives and depreciation rates
developed in the DSR study provide the Company with a fair and equitable
recovery of its investment in electric utility plant and equipment?
Yes, I believe the depreciation rates developed in the DSR study produce an annual
depreciation expense which is fair and reasonable for both financial reporting and
ratemaking purposes.
What is the basis for your confidence in the DSR study?
A. --.Lb..cli~_Y.~Jb_alagood depreciation study is the product of sound analytical procedures
applied to accurate, reliable accounting and engineering data. I have reviewed Mr.
Roffs work in preparing the DSR study and I concur with his choice and application
of analytical procedures as described in his testimony. With respect to data inputs
the estimated plant depreciable lives used in the study are those provided by the
Company and explained in Mr. Mansfield's testimony. Depreciable life estimates for
other types of plant and equipment are based on Mr. Roffs actuarial analysis of the
data and reviewed for reasonableness by those familiar with their operation. The
accounting data has also been consistently prepared. Company employees trained in
depreciation techniques extracted and summarized the retirement, salvage, and
removal cost data ITom the accounting system, and then reviewed it for completeness
and accuracy before it was provided to Mr. Roff for use in this study. Because I am
comfortable with both the quality of the data inputs and the professionalism of the
analysis, I have complete confidence in the recommendations contained in the DSR
depreciation study.
Lay, Di - 7
Rocky Mountain Power
SIGNIFICANT ISSUES
Please summarize the significant issues you ve considered in the current study.
The most significant issue considered in the current study relates to the estimated
terminal removal date of generating facilities and the ultimate plans for removal or
disposal of those facilities. The Company believes it is important to take into
consideration significant events which have occurred in the years since the
Commission s order in Docket No. PAC-02-, where the Commission approved
Jh~ ~~ttlement of the last depreciation case. Those significant events which have an
impact on the expected depreciable lives of the plant include but are not limited to:
(1) an evaluation of the operating and maintenance history of the plants as determined
by owner operational requirements; (2) an assessment of the current condition of
major equipment components; and (3) capital expenditures made and anticipated to be
made at the plant;
With these considerations, the Company has reviewed how long the steam
generation facilities can be operated and it is now recommending in this study to use
64 years as the depreciable life of steam generating facilities where the Company is
not a minority owner. Further explanations will be included in Mr. Mansfield'
testimony.
Wb-at ~)"enth-e-othe-)"- e-hang-esmade-inrelationsbip to the, steam generating
facilities?
In addition to modifying the depreciable lives on the steam generating facilities, Mr.
Roff evaluated the estimated cost to remove these facilities. The Company currently
views that it will operate these facilities as long as they are economically viable and
Lay, Di - 8
Rocky Mountain Power
that those customers who are benefiting ITom the generation of these facilities should
pay for their ultimate removal. This is consistent with past Commission orders. Mr.
Roffs estimate of $50 per kW for the removal of these facilities has been included in
the study. This estimate is based on current dollars and has not been inflated to the
date of removal.
In addition to the evaluation of the removal cost, it was also determined that a
significant impact between studies resulted ITom the replacement of old equipment
andthe additi211_0f new equipment where the facility involved has an estimated
depreciation terminal life. It was determined that to mitigate the intergenerational
impact, nominal interim additions should be recognized. The amount used was
determined by assuming that any property retirement during the estimated five years
that the new depreciation rates would be in effect would be replaced by a new
addition on a dollar for dollar basis. This adjustment does not recognize the inflation
which has taken place between when the original equipment was installed and its
replacement. It also does not include any additions for new equipment which did not
previously exist.
What is the significant issue related to hydroelectric facilities you considered in
this study?
----F-IlWious -studiesu submitted.to..the Commission onlyincluded, removaL cost for
hydroelectric facilities where the Company has entered into negotiations or
settlements to remove those facilities. The Company believes that either it or a
successor would continue to operate the other hydroelectric facilities under terms
specified by the federal government. With the current change in the political
Lay, Di - 9
Rocky Mountain Power
environment, it has become much more probable that some ofthe small facilities will
face challenges related to future operations and may be removed. To mitigate the
intergenerational impact on customers, the Company is proposing a decommissioning
reserve for hydro plants which have a definitive decommissioning agreement, as well
as for small plants for which the Company has estimated some probability of being
decommissioned in the next ten-year period. This reserve is not intended to cover the
decommissioning or removal of any large facility.
Q.
- ._
WI1~J is the significant issue related to transmission and distribution facilities
19. ---.
this study?
The major factor impacting the current study for transmission and distribution plant
assets is the increase in negative net salvage for certain of those assets.
Please describe negative net salvage for transmission and distribution plant and
explain why it is considered a significant item in this study.
Let me begin by first defining the terms net salvage and negative net salvage. Net
salvage refers to the salvage value of property retired less the cost of removal.
Negative net salvage occurs when the cost of removal exceeds the salvage value for
property retired. Annual net salvage is expressed as a percentage in the depreciation
study and is calculated by dividing the net salvage amount by the retirement amounts.
r~-RQJf(discusses.lhe..pr.o-prieLy....of .refle.cting.negativ..eneLsalYageiIl.d epreci a ti 0
rates and the impact on depreciation rates of recognizing negative net salvage.
Why is more negative net salvage being incurred by the Company for
transmission and distribution plant assets?
Mr. Roffwas provided the historical data for both removal cost and salvage to use in
Lay, Di - 10
Rocky Mountain Power
determining the proposed negative net salvage rates. Current history reflects removal
cost returning to more normal historical levels than were seen in the 2002
depreciation study.
What procedures does the Company use to ensure salvage and cost of removal
for distribution plant is properly recorded in the accounting records?
The Company uses a work order system to record capital activity including additions
retirements, removal costs and salvage. A work order is established when operating
departments identify property retirement units (PRUs) being installed, removed or
replaced. Actual project labor and/or contractor costs incurred to remove PRUs are
directly charged to the work order and are closed to the general ledger.
Transmission and distribution removal projects are estimated by Company
engineers using the Regional Construction Management System (RCMS). RCMS
uses engineered work standards ("construction standards ) for each PRU to estimate
the amount and percentage for allocating labor charges between installation and
removal activities. Actual labor costs charged to the work order are allocated to the
removal account and to the construction accounts based on these construction
standards. Proceeds received from salvage of removed materials are credited back to
the work order.
The use efwerk-orders-, the-RCMS system and construction standards
combine to provide a reliable and consistent process for recording salvage and cost of
removal.
What is the significant issue related to mining facilities in this study?
It was estimated in the 2002 depreciation study that facilities related to the Deer Creek
Lay, Di - 11
Rocky Mountain Power
8 -
Mine would close during 2007 and not be used to access other reserves. Since that
study, the Company has determined that the use of these facilities to access other
reserves provides the current most economic method of doing so. The lives on these
facilities have been extended to recognize the ongoing use ofthese facilities.
EFFECTIVE DATE
What does the Company propose as the effective date for implementing the DSR
study depreciation rates?
LCO.m aJ1Y.-S accounting system maintains depreciation rates on a calendar year
basis. Therefore, the Company proposes that the new depreciation rates be made
effective January 1 , 2008, which is the beginning of the next calendar year following
the filing of the study.
RECOMMENDATIONS
Summarize your recommendations to the Commission?
I recommend that the Commission find the recommendations made by Mr. Roff in the
DSR study regarding depreciation rates to be the proper depreciation rates for the
Company and that the Commission order the Company to reflect the depreciation
rates proposed in the DSR study in its accounts and records effective January 1 2008.
Does this conclude your testimony?
Yes. i.-_n
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Lay, Di - 12
Rocky Mountain Power
..."'. ~ . ' ,"",'-,
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~HDl AUG 31 q: 28 Case No. P AC-07- J!'(
Exhibit No.
Witness: Henry E. Lay
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BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Henry E. Lay
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