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HomeMy WebLinkAbout20080919Dickman Direct.pdfREceiVED .-Sfp. , 9 111\0:51 lDAHO PUBLIC UTtUTtES COMMiSSiON 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 ) AND A PRICE INCREASE OF $5.9 ) MILLION, OR 4.0 PERCENT ) CASE NO. PAC-E-08-07 Direct Testimony of Brian S. Dickman ROCKY MOUNTAIN POWER CASE NO. PAC-E-08-07 September 2008 1 2 3 A. Q.Please state your name, business address and present position with Rocky Mountain Power (the "Company"), a division of PacifCorp. My name is Brian S. Dickman and my business address is 201 South Main, Suite 4 2300, Salt Lake City, Utah, 84111. I am currently employed as the Manager of 5 Revenue Requirement for the Company. 6 Qualifications 7 Q. 8 A. 9 10 11 12 13 14 15 16 Q. 17 A. 18 19 20 21 Q. 22 A. 23 Briefly describe your educational and professional background. I received a Master of Business Administration degree from the University of Utah with an emphasis in finance in 2002 and a Bachelor of Science degree in accounting from Utah State University in 2001. In addition to my formal education, I have also attended varous educational, professional and electrc industry-related seminars. I have been employed by the Company since 2003 including positions in revenue requirement and regulatory affairs. Prior to joining the Company in 2003, I was employed as an analyst for Duke Energy Trading and Marketing. What are your responsibilties as Manager of Revenue Requirements? My primary responsibilities include the calculation and reporting ofthe Company's regulated earnings or revenue requirement, application of the inter- jurisdictional cost allocation methodology, and the explanation of those calculations to regulators in the jurisdictions in which the Company operates. Have you testified in previous regulatory proceedings? Yes. I have testified before the Idaho Public Utilities Commission and the Wyoming Public Service Commission. Dickman, Di - 1 Rocky Mountain Power 1 Purpose of Testimony 2 Q. 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 16 What is the purpose of your testimony in this proceeding? My direct testimony addresses the calculation of the Company's Idaho-allocated revenue requirement and the revenue increase requested in the Company's application. In support of this calculation, I provide testimony on the following: · Calculation of the $5.9 milion dollar revenue increase requested in this case representing the increase over current rates required for the Company to recover the costs required to serve Idaho customers not sered under a tariff contract. · A description of the test period proposed in this case; twelve months ending December 31, 2007, with known and measurable adjustments through December 31,2008 (the "Test Period"). · The adjusted results of operations for the Test Period demonstrating that under current rates the Company wil earn an overall return on equity ("ROE") in Idaho of 6.5 percent, which is far below the return on equity requested in this case and the current authorized return. 17 Revenue Requirement 18 Q.What price increase is required to achieve the requested return on equity in 19 this case? 20 A.Exhibit No. 12 includes a summar ofthe Company's Idaho-allocated results of 21 operations for the Test Period. At current rate levels, Rocky Mountain Power wil 22 ear an overall ROE in Idaho of 6.5 percent during the Test Period. This return is 23 significantly less than the 10.25 percent ROE included in the stipulation approved Dickman, Di - 2 Rocky Mountain Power 1 2 3 4 5 Q. 6 7 A. 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 by the Commission in Case No. PAC-E-07-05 and is less than the 10.75 percent return recommended by Company witness Dr. Samuel C. Hadaway in this proceeding. An overall price increase of $19.4 milion would be required to produce the 10.75 percent ROE requested by the Company in this proceeding. Is the Company requesting the full $19.4 millon required to earn a 10.75 percent ROE? No. The Company's request in this case is reduced for two reasons. First, the rate mitigation cap as stipulated and approved by the Commission in Case No. PAC-E-02-03 reduces the rate request by $3.1 milion as shown on page 1.0 of Exhibit No. 12, resulting in a revenue shortfall of $16.3 milion. The stipulation in Case No. PAC-E-02-03 states: "For all Idaho general rate proceedings initiated after the effective date of this Stipulation and Revised Protocol, and until March 31, 2009, the Company's Idaho revenue requirement to be used for purposes of setting rates for Idaho customers wil be the lesser of: (i) the Company's Idaho revenue requirement calculated under the Rolled-In Allocation Method multiplied by 101.67 percent, or (ii) the Company's Idaho revenue requirement resulting from use ofthe Revised Protocol." Second, pursuant to the stipulation approved in Case No. PAC-E-07-05 the Company is not seeking to increase rates for tarff contract customers in this case. The stipulation approved by the Commission calls for tarff rates for the Company's two tariff contract customers in Idaho to be adjusted Januar i, 2009 and 2010, and the Company agreed to not make further adjustments to rates for those contracts effective prior to January 1, 2011. This further reduces the rate request by $10.4 milion. Dickman, Di - 3 Rocky Mountain Power 1 Test Period 2 Q. 3 4 A. 5 6 7 Q. 8 9 A. 10 1l 12 13 14 Q. 15 A. 16 17 18 19 20 21 22 23 What test period did the Company use to determine revenue requirement in this case? The Test Period for this application is based on the historical twelve-month period ending December 31, 2007, adjusted for known and measurable changes through December 31,2008. Is the Test Period in this case consistent with test periods used by the Company in previous Idaho general rate cases? The Test Period is prepared consistent with past Commission practice and the Company's general rate cases filed previously in Idaho. Additionally, as a result of the significant capital investment being made and the regulatory lag associated with it relative to the Idaho test year conventions, the Company has also relied on and included rate base on an end-of-period basis as I wil explain further. What guided the Company's development of the Test Period in this case? The primary objective in determining a test period is to develop normalized results of operations which best reflect the conditions during which time the new rates wil be in effect. Multiple factors must be considered to determine which test period best reflects these conditions. The Company believes that this is best accomplished with a forecasted test period that coincides with the rate effective perod. However, it is the Company's understanding that this method is not currently allowed by the Commission. Therefore, the Company has relied on historical data with known and measurable events to best reflect as closely as possible the rate effective period that wil exist in 2009. Dickman, Di - 4 Rocky Mountain Power 1 Q.Why is it important that the Test Period and the rate effective period be 2 aligned as closely as possible? 3 A.As explained by Mr. A. Richard Walje, the Company faces a rapidly changing 4 business environment and significant inflation in the cost to sere our customers. 5 During this period of rapid expansion and rate base growth, a historical test period 6 cannot adequately capture the conditions that the Company wil experience during 7 the rate effective perod; rather, it aggravates regulatory lag and constrains the 8 utility to chronically under-recover the true cost of servce. 9 Q.Has the Company made any adjustments to address regulatory lag related to 10 the Test Period in this case? 11 A.Yes. To partially overcome the effect of regulatory lag, the Company proposes to 12 include rate base on an end-of-period basis-actual rate base at December 31, 13 2007 plus major capital additions planned to go into service by December 31, 14 2008, reflected at the December 31,2008 balance levels. Adjusting to end-of- 15 period rate base provides more certainty while reducing the recovery lag 16 associated with the Company's significant capital investment. Including future 17 capital additions extending less than four months from the date of filing reduces 18 the exposure to movements in capital spending projections. In addition, all of 19 these capital additions wil be in service prior to the anticipated date of the price 20 change associated with this rate case. 21 Q.Do you have any further observations about the Test Period in this case and 22 the use of a future test period? 23 A.The Company now finds itself in a period where uncontrollable costs to meet Dickman, Di - 5 Rocky Mountain Power 1 customer demand are increasing significantly. The Commission should require 2 consumers to pay a price that matches contemporaneously with the cost to serve 3 those customers. Any business that charges prices today that reflect two-year-old 4 costs wil always under perform. Although the use of a test period based on 5 historical data, known and measurable adjustments, and end of period rate base 6 does not give the Company the same level of cost recovery we would be 7 requesting in a forecast test period (since an historical period does not fully 8 synchronize the investment, revenues and expenses with the anticipated rate 9 effective period), under the facts and circumstances in this case it can support the 10 minimum level of costs that should be considered. A rate base, rate of return 11 regulated utility like Rocky Mountain Power must be given a reasonable 12 opportunity to earn its cost of capitaL. 13 Idaho Results of Operations 14 Q.Please explain how the Company developed the revenue requirement for the 15 Test Period. 16 A.Revenue requirement preparation began with historical accounting information; in 17 this case the Company used the twelve months ended December 31, 2007. Each 18 of the revenue requirement components in that historical period was analyzed to 19 determine if an adjustment was warranted to reflect normal operating conditions. 20 The historical information was adjusted to recognize known, measurable and 21 anticipated events and to include previous Commission-ordered adjustments. 22 As mentioned above, historical rate base is calculated using end-of-period 23 balances as of December 31, 2007. Major capital additions planed to go into Dickman, Di - 6 Rocky Mountain Power 1 2 3 4 5 6 7 8 9 10 Q. 11 A. 12 13 14 15 16 17 18 Q. 19 A. 20 21 22 23 service by December 31, 2008, are added based on the full cost expected to be placed into service. In order to synchronize other components of the revenue requirement, costs and benefits related to these major plant additions are included in revenue requirement on an anualized level regardless of the date the resource wil go into service in 2008. For example, the Marengo wind plant expansion project went into service in August 2008. The capital cost ofthe project is included in this case at the full amount, an anual level of operation and maintenance expense is added, and the net power cost study assumes generation from that project was available for a full 12 months. Please describe Exhibit No. 12. Exhibit No. 12, which was prepared under my direction, is Rocky Mountain Power's Idaho results of operations report (the "Report"). The historical period for the Report is the twelve months ended December 31, 2007, which has been adjusted for known and measurable changes through December 31, 2008. The Report provides totals for revenue, expenses, depreciation, net power costs, taxes, rate base and loads in the Test Period. The Report presents operating results for the period in terms of both return on rate base and ROE. Please describe how Exhibit No. 12 is organized. The Report is organized into sections marked with tabs as follows: · Tab 1 Summary contains a summary of normalized Idaho-allocated results of operations. Normalized results are allocated to Idaho as prescribed by the Revised Protocol inter-jurisdictional allocation method as approved by the Commission in Case No. PAC-E-02-03. Dickman, Di - 7 Rocky Mountain Power 1 . Tab 2 Results of Operations details the Company's overall revenue 2 requirement, showing unadjusted costs for the year ended December 3 2007 and fully normalized results of operations for the Test Period by 4 FERC account. 5 . Tabs 3 through 8 provide supporting documentation for the 6 normalizing adjustments required to reflect on-going costs of the 7 Company. Each of these sections begins with a numerical summar 8 that identifies each adjustment made to the 2007 actual results and the 9 adjustment's impact on the case. Each column has a numerical 10 reference to a corresponding page in Exhibit No. 12, which contains a 11 lead sheet showing the adjusted FERC account(s), allocation factor, 12 dollar amount and a brief description of the adjustment. The specific 13 adjustments included in each of these tab sections are described in 14 more detail below. 15 . Tab 9 is Tab 2 restated with the Idaho allocation based on the Rolled 16 In allocation method. The Rolled In results are used to calculate the 17 rate mitigation cap adjustment on page 1.0. 18 . Tab 10 contains the calculation of the Revised Protocol allocation 19 factors. 20 Tab 3 - Revenue Adjustments 21 Q.Please describe the adjustments made to revenue in Tab 3. 22 A.Temperature Normalization (page 3.1) - This adjustment recalculates Idaho 23 revenue based on temperature normalized historical load assuming average Dickman, Di - 8 Rocky Mountain Power 1 temperature patterns. 2 Revenue Normalization (page 3.2) - This adjustment normalizes base year 3 revenue by removing items that should not be included to determine retail rates, 4 such as credits from the Bonnevile Power Administration ("BP A") for the 5 Residential Exchange Program. The expense side of the BP A credit is removed in 6 adjustment 5.6. 7 Effective Price Change (page 3.3) - First, this adjustment accounts for Schedule 8 19 biled cheaper revenues. Schedule 19 is closed to new service. During 2008, 9 149 customers served on Schedule 19 were moved to either Schedule 6 or 23 10 because the Company's analysis showed that their bils would be lower under the 11 new schedule. In addition, the Company proposes to move an additional 19 12 customers at the conclusion of this case. Moving these Schedule 19 customers 13 results in a small revenue decrease compared to the Test Period. Next, this 14 adjustment reflects the revenue increases as stipulated in Idaho Rate Case No. 15 PAC-E-07-05. An all pary settlement was reached and a stipulation filed with the 16 commission on November 6,2007. The stipulation was approved by the 17 Commission on December 28,2007, with an effective date of January 1, 2008. 18 Therefore, it is necessary to annualize the effects of a price change into results for 19 the 12 months ended December 2007. 20 Joint Use Revenue (page 3.4) - During 2007 several entries related to joint use 21 revenue were booked to incorrect FERC accounts and/or locations. This 22 adjustment corrects the accounting entries to reflect proper account assignment 23 and allocation factors. Dickman, Di - 9 Rocky Mountain Power 1 Wheeling Revenue (page 3.5) - During 2007 there were varous transactions 2 regarding wheeling revenue that the Company does not expect to occur in the Test 3 Period. These transactions relate to various prior period adjustments and contract 4 terminations. This adjustment also includes pro forma wheeling revenue for the 5 12 months ended December 2008, including additional revenue for the Malin- 6 Indian Springs contract. 7 Green Tag Revenue (page 3.6) - In order to help meet jurisdiction specific 8 renewable portfolio standards, a market for green tags or Renewable Energy 9 Credits ("REC") is developing where the tag or green traits of qualifying power 1 0 production facilities can be detached and sold separately from the power itself. 11 Generally, wind, solar, geothermal and some other resources qualify as renewable 12 resources, although each state may have a slightly different definition. Currently, 13 California and Oregon have renewable portfolio standards that limit the 14 Company's ability to sell green tags. Therefore, this adjustment reverses actual 15 sales and allocates the sales for the 12 months ended December 2008 to the 16 remaining jurisdictions. 17 Clark Storage Revenue (page 3.7) - The Clark Storage & Integration 18 Agreement was terminated in December 2007. This adjustment removes the 19 revenue credit from the results of operations to reflect a normalized level of 20 ancilary service revenues. 21 S02 Emission Allowances (page 3.8) - Over the years, the Company's annual 22 revenue from the sale of sulfur dioxide ("S02") emission allowances has been 23 uneven. This adjustment removes the sales occurrng in the historical period and Dickman, Di - 10 Rocky Mountain Power 1 includes amortization of sales over a 15 year period. 2 Tab 4 - O&M Adjustments 3 Q. 4 A. 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 Please describe the adjustments made to O&M expense in Tab 4. Miscellaneous General Expense (page 4.1) - This adjustment removes certain miscellaneous expenses that should have been charged below-the-line to non- regulated expenses. Remove Non Recurring Entries (page 4.2) - Various accounting entries were made during 2007 that were non-recurrng in nature or relate to a prior period. This adjustment removes these items reducing total Company operating expense by $2.5 milion. Details on the specific items in the adjustment can be found on page 4.2.1. Irrigation Load Control Program (page 4.3) - Incentive payments made to Idaho customers paricipating in the irrgation load control program were system allocated in unadjusted data. This adjustment corrects that allocation and assigns these costs directly to Idaho consistent with other demand side management ("DSM") programs. This adjustment also recognizes a $5.4 milion increase in total incentive payments in 2008 due to the stipulation approved in Case No. PAC-E-07-05 and a significant rise in program participation. An offsetting adjustment was made to reduce the jurisdictional load used to develop allocation factors to reflect additional load participating in the program during the 2008 irrgation season. This load adjustment reduces Idaho load used to compute inter- jurisdictional allocation factors and consequently the level of system-wide costs allocated to Idaho. Details supporting the incremental load adjustment are Dickman, Di - 11 Rocky Mountain Power 1 provided on pages 4.3.2 and 10.14. 2 Blue Sky (page 4.4) - This adjustment removes costs associated with the Blue 3 Sky program that were initially included in regulated results. The Blue Sky 4 program is designed to encourage voluntary paricipation in the acquisition and 5 development of renewable resources. To prevent non-participants from 6 subsidizing the program this adjustment removes administrative and other 7 expenses directly associated with the program. 8 K2 Risk Management System (page 4.5) - The K2 risk management system 9 was capitalized during calendar year 2006; however, the project was written-off in 10 March 2007 because it was deemed not used and usefuL. This adjustment removes 11 the O&M expenses of the project and also removes the loss on the disposition of 12 the asset in account 421. 13 Generation Overhaul Expense (page 4.6) - Most ofPacifiCorp's generation 14 plants are on a four year maintenance cycle which can cause overhaul expense to 15 fluctuate year-to-year. This adjustment normalizes these costs using a four-year 16 average methodology. Actual overhaul expenses from 2004 - 2007 are escalated 17 to 2007 dollars using Global Insight indices and then those escalated expenses are 18 averaged. For the new Currant Creek and Lake Side generating units, the four 19 year average is comprised of the overhaul expense projected during the first four 20 years these plants are operationaL. The adjustment is calculated by subtracting the 21 actual overhaul costs from the escalated four year averages. 22 Preliminary Coal Plant Expense (page 4.7) - The Company was planning to 23 build three coal units: IPP unit 3, Bridger unit 5 and Hunter unit 4. On December Dickman, Di - 12 Rocky Mountain Power 1 6,2007, the Company announced that it would not presently pursue these 2 projects. The preliminary expenses the Company incurred for these abandoned 3 projects were written off to account 557. This adjustment removes these write- 4 offs from the results of operations. 5 Rent Expense (page 4.8) - This adjustment removes rent expense of unused 6 office space booked during 2007. It also corrects the allocation of sub-lease 7 income and annualizes the sub-lease rental income for agreements entered into 8 during 2007. 9 Wage & Employee Benefit Adjustment (page 4.9) - This adjustment is used to 10 compute labor-related costs for the Test Period. Labor-related costs for the Test 1l Period are computed by adjusting salares, incentives, benefits and costs 12 associated with FAS 87 (pension), FAS 106 (post retirement benefits) and FAS 13 112 (post employment benefits) for changes expected beyond the actual costs 14 experienced in 2007. Page 4.9.7 is a numerical summary starting with actual labor 15 costs in 2007 and summarizing the adjustments made to reflect the Test Period 16 level of expense. This summary is followed by the detailed worksheets used to 17 adjust the labor costs forward to the Test Period. 18 The first step to adjust labor is to annualize salary increases that occurred 19 during 2007. This was done by identifyng actual wages by labor group by month 20 along with the date each labor group received wage increases. The next step is to 21 apply the wage increases through December 2008 to the annualized 2007 salares. 22 The Company used union contract agreements to escalate union labor group 23 wages, while increases for non-union and exempt employees were based on Dickman, Di - 13 Rocky Mountain Power 1 budgeted increases. This calculation is detailed on pages 4.9.8 through 4.9.1 O. 2 Payroll taxes were updated to capture the impact of the changes to employee 3 salares. 4 An adjustment is also made to incentive compensation, pension expenses, 5 and other employee benefit costs expected to be incurred in 2008. The Company 6 utilizes an incentive compensation program as part of its philosophy of delivering 7 market competitive pay strctured in a manner that benefits customers with safe, 8 adequate and reliable electric service at a reasonable cost. 9 MEHC Transition Savings (page 4.10) - This adjustment removes the costs 10 associated with employees leaving under the MEHC transition plan and reflects 11 into results the future labor savings of eliminating positions. The deferral and 12 amortization ofMEHC transition costs is included consistent with the 13 Commission's orders in Case Nos. PAC-E-06-11 and PAC-E-07-05. 14 Incremental Generation O&M (page 4.11) - This adjustment adds incremental 15 operation and maintenance expense for the Lake Side plant, Blundell bottoming 16 cycle, and the Marengo wind plant, all of which were placed into service during 17 2007. Incremental O&M expenses are also added for generating units that were 18 not in service during the 12 months ended December 2007 but wil be in service 19 by December 31, 2008, including the Marengo II and Goodnoe Hils wind plants 20 and the Chehalis generating plant. 21 This adjustment also includes the impact of funding provided by the 22 Energy Trust of Oregon ("ETO") associated with Goodnoe Hils in exchange for 23 renewable energy credits allocated to Oregon customers after the first five years Dickman, Di - 14 Rocky Mountain Power 1 of operation. The amount of the funding included in the current case is $2,450,697 2 on a total Company basis. In this case Idaho can make an election to displace the 3 ETO funding and continue to receive an allocation of renewable energy credits 4 from the Goodnoe Hils facility after the first five years. If this election is made 5 then the amount of Idaho-allocated fuding wil need to be added to the Idaho 6 Test Period revenue requirement. If Idaho elects not to provide such funding, 7 Idaho wil forgo the right to receive an allocation of renewable energy credits 8 from the Goodnoe Hils facility after the first five years of the plant's operation. 9 MEHC Affiliate Management Fee (page 4.12) - This adjustment complies with 10 the MEHC acquisition commitment 128 which states: 11 "MEHC and PacifiCorp wil hold customers harmless for increases in 12 costs retained by PacifiCorp that were previously assigned to affliates 13 relating to management fees... This commitment is offsetable to the extent 14 PacifiCorp demonstrates to the Commission's satisfaction, in the context 15 of a general rate case the following: 16 i) Corporate allocations from MEHC to PacifiCorp included in 17 PacifiCorp's rates are less than $7.3 milion..." 18 This adjustment limits the MEHC corporate charge to PacifiCorp to $7.3 milion. 19 Postage Expense (page 4.13) - This adjustment reflects postage rate increases on 20 May 14, 2007 and May 12, 2008 for customer bilings. 21 Insurance Expense (page 4.14) - This adjustment normalizes injury and damage 22 expenses to reflect a three-year average of gross expense minus insurance 23 proceeds. This adjustment also normalizes property insurance expenses and 24 captive property and liabilty insurance expenses. 25 Compliance Department (page 4.15) - As of June 18, 2007, the electric utilty 26 industry has been operating under mandatory, enforceable reliability standards. 27 Utilities and other bulk power industry participants that violate any of the Dickman, Di - 15 Rocky Mountain Power 1 standards wil face enforcement actions including increased compliance 2 monitoring and testing requirements and/or possible monetary sanctions of up to 3 $1 milion per day. In order to comply with these enhanced reliability standards, 4 the Company anticipates the addition of 13 full-time employees as well as 5 increased program and information technology costs. 6 A&G Cost Commitment (MEHC) (page 4.16) - In Case No. PAC-E-05-08, 7 commitment 131 stipulated that PacifiCorp must reduce its administrative and 8 general expense below $222.8 milion, adjusted for inflation. This adjustment 9 demonstrates the administrative and general expense in the Test Period is below 10 the required leveL. For the time between approval of this commitment and its 11 reflection in rates, Idaho's share of $500,000 per month was deferred. As ordered 12 in Case No. PAC-E-07-05, effective January 1,2008, these savings are reflected 13 in Idaho rates. This adjustment amortizes the deferred balance over 3 years 14 beginning January 1,2008. 15 DSM Amortization Removal (page 4.17) - Idaho allows for recovery of DSM 16 expenses through the customer efficiency services rate adjustment (Schedule 17 191). This adjustment removes Idaho DSM costs in order to prevent a double 18 recovery through base rates and Schedule 191. 19 Memberships and Subscriptions (page 4.18) - This adjustment removes 20 expenses in excess of Commission policy as stated in Order No. 29505. National 21 and regional trade organizations are recognized at 75% and dues for membership 22 in Wester Electric Coordinating Council ("WECC") and Northern Tier 23 Transmission Group are included at 1 00%. All other membership dues are Dickman, Di - 16 Rocky Mountain Power 2 3 4 5 6 7 8 9 Q. 10 A. 11 12 13 14 15 16 removed. The adjustment also recognizes an increase in fees for membership in WECC beginning in 2008. Idaho Intervenor Funding (page 4.19) - This adjustment amortizes previously deferred intervenor funding over a period of one year. Idaho Pension Expense Cash Basis (page 4.20) - This adjustment replaces the actuarally determined pension expense for 12 months ended December 2007 with the actual amount funded (cash basis). This adjustment is consistent with that proposed in the Company's previous general rate case, Case No. PAC-E-07-05. Did the Company make an adjustment for changes in workforce levels? The wage and employee benefit adjustment assumes a constant level of workforce. However, other adjustments account for minor changes in workforce levels such as: 1) the labor savings from the reduction in the number of employees due to the MEHC transaction was reflected in the MEHC Transition Savings adjustment 4.10, 2) the additional costs from the increase in compliance staffng as stated in the Compliance Deparent adjustment 4.15, and 3) wind generation administration included in the Incremental Generation O&M adjustment 4.11. 17 Tab 5 - Net Power Cost Adjustments 18 Q. 19 A. 20 21 22 23 Please describe the adjustments included in Tab 5. Net Power Cost Study (page 5.1) - The net power cost study adjustment presents normalized Test Period steam and hydro power generation, fuel, purchased power, wheeling expense and sales for resale based on the Company's GRID modeL. It also normalizes hydro, weather conditions and plant availability as described in Mr. Gregory N. Duvall's testimony. Dickman, Di - 17 Rocky Mountain Power 1 Green Tag (page 5.2) - This adjustment removes from regulatory results the cost 2 of green tag purchases made for the Blue Sky program. 3 West Valley Lease and Contract Term (page 5.3) - The Company terminated 4 the lease for the West Valley generating facilty on May 31, 2008, and this 5 adjustment removes the associated expense and rate base. This adjustment also 6 includes amortization of the deferred lease expense reduction for the Test Period. 7 James River Royalty Offset and Little Mountain (page 5.4) - On Januar 13, 8 1993, the Company executed a contract with James River Paper Company with 9 respect to the Camas mil, later acquired by Georgia Pacific. Under the 10 agreement, the Company built a steam turbine and is recovering the capital 11 investment over the twenty-year operational term ofthe agreement as an offset to 12 royalties paid to James River based on contract provisions. The contract costs of 13 energy for the Camas unit are included in the Company's net power costs as 14 purchased power expense, but GRID does not include an offsetting revenue credit 15 for the capital and maintenance cost recovery. This adjustment adds the royalty 16 offset to account 456, other electric revenue, for the Test Period. 17 This adjustment also normalizes the ongoing level of steam revenues 18 related to the Little Mountain plant. Contractually, the steam revenues from Little 19 Mountain are tied to natural gas prices. The Company's net power cost study 20 includes the cost of running the Little Mountain plant but does not include the 21 offsetting steam revenues. This adjustment aligns the steam revenues to the gas 22 prices modeled in GRID. 23 Electric Lake Settlement (page 5.5) - Canyon Fuel Company ("CFC") owns the Dickman, Di - 18 Rocky Mountain Power 1 Skyline mine located near Electric Lake. Electric Lake is a reservoir owned by the 2 Company that provides water storage for the Huntington generating plant. The 3 two companies have disputed a claim made by PacifiCorp that CFC's mining 4 operations caused the lake to leak water into the Skyline mine, thus making it 5 unavailable for use by the Huntington generating plant. The Company has 6 incurred capital costs and O&M costs to pump water from the breach back into 7 Electric Lake. The two companies negotiated a settlement of the claims made by 8 the Company. The settlement of costs includes reimbursement to the Company for 9 O&M and capital costs associated with the pumping. The value of the settlement 10 wil be amortized over three years. This adjustment reduces rate base for the fixed 11 cost portion of the settlement and includes the first year of amortization for the 12 O&M portion of the settlement. This settlement also includes a new pumping 13 agreement. 14 BP A Exchange (page 5.6) - The Company received a monthly purchase power 15 credit from BP A which was treated as a 100% pass-through customers eligible to 16 participate in the Residential Exchange Program in Oregon, Washington, and 17 Idaho. This adjustment reverses the BP A purchase power expense credit recorded. 18 Tab 6 - Depreciation and Amortization Expense Adjustments 19 Q.Please describe the adjustments included in Tab 6. 20 A.Depreciation and Amortization Expense (page 6.1) - This adjustment enters 21 into the Test Period results depreciation and amortization expense for the major 22 plant added to rate base in adjustment 8.11. 23 Depreciation and Amortization Reserve (page 6.2) - This adjustment enters Dickman, Di - 19 Rocky Mountain Power 1 into Test Period results depreciation and amortization reserve for the major plant 2 additions added to rate base in adjustment 8.11. 3 Hydro Decommissioning (page 6.3) - Based on the Company's latest 4 depreciation study approved in Case No. PAC-E-07-14, an additional $19.4 5 milion is required for the decommissioning of various hydro facilities. This 6 adjustment includes an annual level of expense in results. 7 New Depreciation Rates (page 6.4) - This adjustment normalizes calendar year 8 2007 depreciation expense to reflect the impact of the new depreciation rates 9 which were effective January 1, 2008 in Case No. PAC-E-07-14. 10 Tab 7 - Tax Adjustments 11 Q. 12 A. 13 14 15 16 17 18 19 20 21 22 23 Please describe the adjustments included in Tab 7. Interest True Up (page 7.1) - This adjustment details the adjustment to interest expense required to synchronize the Test Period expense with rate base. This is done by multiplying normalized net rate base by the Company's weighted cost of debt in this case. Property Tax Expense (page 7.2) - Property tax expense for the Test Period was computed by adjusting accruals through December 31, 2007, for known or anticipated changes in assessment levels. Renewable Energy Tax Credit (page 7.3) - The Company is entitled to recognize a federal income tax credit as a result of placing wind generating plants in service. The tax credit is based on the generation of the plants and the credit can be taken for ten years on qualifying property. Under the calculation required by Internal Revenue Service Code Sec. 45(b )(2), the most current renewable Dickman, Di - 20 Rocky Mountain Power 1 2 3 4 5 6 7 8 9 10 1l 12 13 14 15 16 17 18 19 20 Q. 21 A. 22 23 electrcity production credit is 2.1 cents per kilowatt hour of the electrcity produced from wind energy. This adjustment reflects this credit based on the qualifying production as modeled in GRID. Schedule M (page 7.4) - The Schedule M items at December 31, 2007 were updated for known and measurable adjustments through December 31, 2008. Non-utility items, separate tarff items and other non-recurrng items were removed from the December 2007 historical perod before updating. For example, normalizing adjustments were made for items such as pensions, benefits, and S02 emission allowances. Depreciation differences on capital additions were generated in order to synchronize the Schedule M items with the Test Period. The Schedule M items were then used to develop deferred income tax expenses and balances for the Test Period. Deferred Income Taxes (page 7.5 through page 7.7) - The non-property-related Schedule M items were used to develop the defered income tax expense. The property-related deferred income tax expense was generated using the capital additions and resulting book and tax depreciation. Normalizing adjustments were added consistent with the Schedule M items as described above. The deferred income tax expense was then used to develop the deferred tax balance for the Test Period. How have current state and federal income tax expenses been calculated? Current state and federal income tax expenses were calculated by applying the applicable tax rates to the taxable income calculated in the Report. State income tax expense was calculated using the state statutory rates applied to the Dickman, Di - 21 Rocky Mountain Power 1 jurisdictional pre-tax income. The result of accumulating those state tax expense 2 calculations is then allocated among the jurisdictions using the Income Before 3 Tax ("IBT") factor. Federal income tax expense is calculated using the same 4 methodology that the Company uses in preparing its filed income tax returns. The 5 detail supporting this calculation is contained on pages 2.18 through 2.20. 6 Tab 8 - Rate Base Adjustments 7 Q. 8 9 A. 10 1l 12 13 14 15 16 17 18 19 20 21 22 23 Please describe each of the adjustments in Tab 8 made to the historical rate base balances. Update Cash Working Capital (page 8.1) - This adjustment supports the calculation of cash working capital included in rate base based on the normalized results of operations for the Test Period. Total cash working capital is calculated by multiplying jurisdictional net lag days by the average daily cost of service. Net lag days in this case are based on a lead lag study recently prepared by the Company using calendar year 2007 information. A copy of this study is provided in the electronic work papers supporting this application. Based on the results of the 2007 lead lag study, the Company experiences 4.72 net lag days in Idaho requiring a cash working capital balance of$3.5 milion to be included in rate base. The net lag days of 4.72 in the 2007 lead lag study represents a reduction from 5.09 net lag days calculated in the Company's previous lead lag study using fiscal year 2003 information. Upper Beaver Hydro Sale (page 8.2) - On September 14, 2007, the Company sold the Upper Beaver hydro facility to the city of Beaver, Utah. This adjustment removes the Upper Beaver O&M expenses and the loss on the sale of the Dickman, Di - 22 Rocky Mountain Power property. No adjustment to rate base is necessary because the asset was removed 2 from rate base prior to December 31, 2007. 3 American Fork Hydro Removal (page 8.3) - The American Fork hydro electric 4 plant was retired as of September 2007. This adjustment removes the American 5 Fork depreciation and O&M expenses. 6 Powerdale Hydro Decommission (page 8.4) - Powerdale is a hydroelectric 7 generating facility located on the Hood River in Oregon. This facility was 8 scheduled to be decommissioned in 2010; however, in 2006 a flash flood washed 9 out a major section of the flow line. The Company determined that the cost to 10 repair this facility was not economical and determined it was in the ratepayers' 11 best interest to cease operation of the facility. This adjustment reflects the 12 treatment approved by the Commission in Case No. PAC-E-07-04. During 2007, 13 the net book value (including an offset for insurance proceeds) of the assets to be 14 retired was transferred to the unrecovered plant regulatory asset. In addition, 15 future decommissioning costs wil be deferred as they are spent and amortized 16 over ten years, beginning in the subsequent year after they are spent. 17 Goose Creek Transmission (page 8.5) - On April 1, 2008, the Company sold its 18 undivided interest in 13.85 miles of transmission line, running from the 19 Company's Goose Creek switching station and extending north to the Decker 230 20 kV substation near Decker, Montana. In addition to the radial transmission line, 21 the assets sold included structures and miscellaneous support equipment, 22 easements and rights-of-way associated with the transmission line. The sale of the 23 transmission line resulted in the Goose Creek switching station no longer being Dickman, Di - 23 Rocky Mountain Power 1 needed or useful to the Company. In the summer of2008, the Company plans to 2 remove the Goose Creek switching station including all equipment, strctures, 3 slabs and other above ground facilities and level the site. After removal of the 4 switching station, the Company wil build a short segment of 230 kV transmission 5 line to ensure continued operation of its Sheridan to Yellowtail 230 kV 6 transmission line. This adjustment amortizes the net gain associated with the sale 7 over three years, reduces rate base by the net book value of the assets sold and 8 adds the new Yellowtail line into rate base. The Company notified the Idaho 9 Commission of the planed sale of this utilty transmission plant facility in a letter IOdated August 21, 2007. 11 Environmental Settlement (PERCO) (page 8.6) - In 1996, the Company 12 received an insurance settement of$33 milion for environmental clean-up 13 projects. These funds were transferred to a subsidiar called PacifiCorp 14 Environmental Remediation Company ("PERCO"). This fund balance is 15 amortized or reduced as PERCO expends dollars on clean-up costs. PERCO 16 received an additional $5 milion of insurance proceeds plus associated liabilities 17 from Rocky Mountain Power in 1998. This adjustment includes the unspent 18 insurance proceeds in results of operations as a reduction to rate base. 19 Customer Advances for Construction (page 8.7) - Customer advances were 20 recorded in December 2007 using unadjusted data to a corporate cost center 21 location rather than state-specific locations. This adjustment corrects the 22 allocation of customer advances. 23 Trapper Mine Rate Base (page 8.8) - The Company owns a 21.4 percent share Dickman, Di - 24 Rocky Mountain Power 1 of the Trapper Mine, which provides coal to the Craig generating plant. This 2 investment is accounted for on the Company's books in account 123.1, investment 3 in subsidiary company, which is not included as a rate base account. The 4 normalized coal cost from Trapper Mine in net power costs includes O&M costs 5 but does not include a return on investment. This adjustment adds the Company's 6 portion of the Trapper Mine net plant investment to rate base in order for the 7 Company to earn a return on its investment. 8 Jim Bridger Mine Rate Base (page 8.9) - The Company owns a two-thirds 9 interest in the Bridger Coal Company, which supplies coal to the Jim Bridger 10 generating plant. The Company's investment in Bridger Coal Company is 11 recorded on the books of Pacific Minerals, Inc. Because of this ownership 12 arrangement, the coal mine investment is not included in electric plant in servce. 13 This adjustment is necessary to properly reflect the Bridger Coal Company 14 investment in rate base in order for the Company to earn a return on its 15 investment. The normalized coal costs for Bridger Coal Company in net power 16 costs include the O&M costs of the mine but provide no return on investment. 17 Miscellaneous Rate Base (page 8.10) - In this adjustment cash is removed from 18 rate base to avoid earning return on rate base on the balance. Also, an anticipated 19 increase in fuel stock is added due to increases in the cost of coal and the number 20 of tons stored at each site. 21 Pro Forma Major Plant Additions (page 8.11) - To reasonably represent the 22 cost of system infrastrcture required to serve our customers, the Company has 23 identified capital projects that wil be completed by December 31, 2008. Dickman, Di - 25 Rocky Mountain Power 1 Company business units identified capital projects with expenditures over $5 2 milion that wil be used and useful by this date. Additions by functional category 3 are summarized on separate sheets, indicating the in-service date and amount by 4 project. The associated depreciation expense and accumulated reserve impacts are 5 accounted for in adjustment 6.1 and 6.2. 6 FERC 105 (PHFU) (page 8.12) - This adjustment removes all plant held for 7 future use ("PHFU") assets from FERC account 105. The Company's is making 8 this adjustment in compliance with Title 16 of Public Utility Regulation, chapter 9 5, "Powers and Duties of Public Utilities Commission" section 61-502A. 10 Chehalis Generating Plant 11 Q.The Company recently announced it is acquiring the Chehalis generating 12 plant located in Washington. Is this new resource included in this rate case? 13 A.Yes. This case assumes that the Company's purchase of the Chehalis plant wil 14 take place as scheduled and preliminar estimates of the rate base, O&M and 15 taxes associated with the plant are included at the anualized level similar to other 16 Company-owned resources. Due to confidentiality requirements the amounts 17 related to the Chehalis plant included in Exhibit No. 12 are combined with other 18 items. Confidential Exhibit No. 13 indicates the pages in Exhibit No. 12 that 19 include amounts related to Chehalis, and gives a detailed breakout of the 20 specifics. In Case No. PAC-E-08-02 the Company requested and was granted 21 deferred accounting treatment of an exclusivity payment made to the plant's 22 current owners in the event the purchase transaction fell through. This treatment 23 wil not be necessary as the transaction closed on September 15, 2008, and the Dickman, Di - 26 Rocky Mountain Power 1 2 Q. 3 A. payment is included in the capitalized cost of the plant in this case. Does this conclude your direct testimony? Yes. Dickman, Di - 27 Rocky Mountain Power .SfP l 9 Al1 10: 52 IDAHO PUBLiC UTILITIES COMMISSION Case No. PAC-E-08-07 Exhibit No. 12 Witness: Brian S. Dickman BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Brian S. Dickman Revenue Requirement September 2008 THIS EXHIBIT IS VOLUMINOUS AND IS PROVIDED UNDER SEPARATE COVER 2881 SEP 19 AM II: O&ase No. PAC-E-08-07 UBLt~ Exhibit No. 12lDAHO P . .' .' . UTILITIES COMMk siò¥tness. Bnan S. Dickman BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Brian S. Dickman Revenue Requirement September 2008 i r'.".""" tn ", Rocy Mountain Power IDAHO Result of Oprations - REVISED PROTOCOL 12 Months Ende DECEMBER 2007 Pa 1.0 (1) DECEMBER 2007 RolleIn Revenue Requirement (2) Rate Mittin Cap (3) cape Revise Prtocl Revenue Reqirent (4) Noali Gene Busiess Revenues (5) Cappe Revised Protocol Price Chang 213,892,110 Page 1.4 101.67% 217,46.109 201,179,561 Pag 1.4 16.284,547 Revi Prol (6) Filed Revis Pro Reve Reqiren (7) Nomialized Generl Business Revenues (8) Revis Protocl Pnc Chang (9) Capp Revised Protol Price Change (10: Red to Revis Pl'toco Revnu Reqent 220,613,392 Page 1.1 201,179.561 Page 1.1 19,433,831 Page 1.1 16,284,547 Fro Abo (3,149,284) Rocky Mountain Power Pag 1.1 IDAHO Reslt of Opetions. REVISED PROTOCOL 12 Months Ended DECEMBER 2007 (1)(2)(3)Tot Res wiResPr Ch Pr Ch 1 Opti Reves:2 Ge Bu R_201.179.561 19.433.831 22.613.3923 Inta4 Sp sale 135.64.975 0I Op Revue 8,651,785 6 Tot Op Re 345,476,324 7 8 Opti Ex..:9 St Pro 56.616.9410 Nuc Pr11 Hy Pr 2.142.79 12 0I "- Su 175,19,2613 Traio 10.2.38 14 Ditr 10.721.16215 Cus Acc 4.33,756 32.99 4.36,749 16 CustQ 5e & In 1,815.521 17 Sa18 Ad & Ge 10.162,64 19 20 Tot O&M Ex..271,383 2122 De 22.85.18723 Am 3.21e.68 24 Taxes 0I Th In 5.111.661 5.111.661 25 In Taxes. Fed 1.410.671 8,48.015 7.8.68 26 In Taxes. Slae 45.921 88.79 1.33.719 27 In Taxes. De Net 5,57132 26 in Tax Ci Ad.(218.44)29 MI Rev & ex /241,05D 30 31 Tot Op Expe:30.510.973 7.395,80 318,90.m 32 33 Op Rev For Re:359635 1203927 4800379 34 35 Ra Ba: 36 El PIIn 5e 1.011.517,272 37 PI Hel fo Fut Us 038 Mis De De 4.037.561 39 El PI Ac Ad 4.34.96 40 Nu Fue41 Pr 2,29.23 42 Fue Sto 7.48U91 43 Ma & SUpp 9.03._44 Wor Ca 3.8.4845 Wei lo 5.59.437 48 MI Ra Ba 361.126 47 48 Tol El Pl 1.04.48.48 1.04.48462 4950 Ra Ba De:51 Ac: Pi For De (370.88.49)52 Ac Pi Fo Am (21.62.63) 53 Ac De In Tax (82.46) 54 im ITC (115.06) 56 Cu MY For Ca (499.56)56 Cu Sere De .57 MI Ra Ba De /7,118,00) 56 59 Tot Ra Ba De (48.06.30)(48.06.30) 60 61 Tot Rae Ba 5649156 5640156 62 63 Ret on Rae Ba 8.361%8.49 6465 Ret on Eq 8.52 10.75 66 87 TAX CAUlTIO68 Op Rev 43190.631 19.40.8 82591.47169 0I De70 imi (AF) 71 InI 17.247.20 17,247.2072 Sc'M" Ad 39.55.03 39.55.0373 Sc'M" De 56,933,221 55933,221 74 In Be Tax 9.56.2 19.400,84 28.96.0n 75 78 Sta In Taxes 45,921 68,79 1,33,719 n Taxbl In 9199317 1852041 2762 358 78 79 Fed In Taxes + 0I 1419W1 6.482015 78968 Re. Pa 2. Roç Montin Power IDAHO Results of Opraons. REVISED PROTOCOL 12 Mont Ended DECEMBER 2007 ".1. Rocy Mountin Power IDAHO Results of Operations - REVISED PROTOCOL 12 Months Ended DECEMBER 2007 Pag 1.3 Operatin Revenue 100.00% Operating Deducions Uncollectble Accunts Taxes Ot - Franchise Tax Taxes Ot - Revenue Tax Taxes Otr - Resorce Supplier Taxes Otr - Gross Recpts 0.170% Se Note (1) be 0.00% 0.00% 0.00% 0.00% Sub-Total 99.830% State Ince Tax (g 4.54%4.532% SubTotal 95.29% Fedral Incme Tax (g 35.00%33.354% Net Oprating Income 61.94% (1) Uncectible Accnts =341.528 201.179.561 Pg 2.12, Situs frm Accunt 904 Pg 2.2, General Business Revenues 1 0p Reven:2 Ge Bu Rev3 In4 Sp Sa5 Ot Opg Rev8 Tot () Rev 78 0p Ex9 Ste Pi10 Nu Pi11 Hy Pi12 Ot Po Su13T~14 Di15 Cu Aç18 Cu 5e & In17 Sa18 Ad & Ge 1920 TotO&MEx 2122 De23 Am 24 Taxes Ot Th In25 In Taxes. Fed 28 Inc T_. Sla 27 In T_. De Ne 28 Ines Tax Cn Ad. .29 Mis Rev & Ex 3031 Tot Op El: 3233 () Re For Re 34 35 Rat Ba:36 EI Pl1n Se37 Pl He fo Fu Us38 Mi De De 39 EJ PI Ac Ad40 Nu Fu41 Pr 42 Fue Sl43 Ma & Supp44 Wll C845 Weø i.46 Mi Ra Ba 47 46 Tot El Pl 4950 Ra Bæ De:51 Aci Pr For De52 Ac Pr For Am 53 Ac De In Tax54 UIl ITC55 Cuto.Ad For Co56 Cu 5e De57 Mi Ra Ba De 5659 Tot Ra Ba De 6061 Tot Ra Ba: 6263 Ret OI Ra Ba 6465 Rel OI Eq 66ff TAXCACUli"66 0p Re69 Ot De70 Inte (AF)71 In72 Sc V Ad73 Sd oM" De 74 In 8e Tax 75 76 Sta In Taxes77 Tax In 7879 Fedln T_ + Ol Rocky Mountain Powr IDAHO Reslt of Opetions. ROLLED-IN 12 Months Endd DECEMBER 2007 (1)TotReslt 201.179,561 13584.978 8,65,027 345,476.56 56.95.52 2.142.7916.96.6510.23.38 10.721,162 4.33.756 1.815,51 10,175.05 26.341,6 22.876.35 3,21.201 5.118,1633.6965 878.09 5,56.379 (218.44) (241.041) 30.2.194 10217372 1.013.30.211 o 4.038.07 4.34.96 2.29251 7.521.88 9.049.8703.752,2 5.5.437 381,128 1.05,279.09 (371.57.28) (21.642.57) (82,30.310) (158338) (499.65) (7,119,125) (48827.218) 5645'878 7.100 7.99 50.160.067 17.2.0439.5,61 55,947,330 16,524.50 878,09 1564414 36965 (2) Pr CI 12.712,59 21.561 4,240.179 576.170 4.837.li 7874619 12._,9 12.6l.96 576,170 12.114 79 4249 179 Pag 1. (3)Res wIPr Ch 213.89.110 4.35.33 5.118,1637,9383 1.454.28 310.097.125 4899199 1.05,279.09 (46.87,218) 56451876 8.490 10.75 62.651.025 17.2.04 39.59,61 55.947,330 29,215.4n 1,45.26 2776' 21 Ref. Pa 9.2 79383 P,,,'.5 ROCKY MOUNTAIN POWERSloflc.iAc AdjuØd & Nc R..ii of Oper.i . Rll ProtolTw.. Mo Ende oe.. 2007 (1)(21 (3)(4)(5)(6)(7) UrujuØd Typ 1 TNI AdlusØd Typ 2 TNI Annu.ilu TYP'3 TNlIb R..ui Ac_ta Aduel R..ui Ac_ta AcHIit1l ~Res 1 0p R__:2 ~.i Bun.. Rtu..184.199 5,16,135 181.615,96 (8.815)18l&07.152 1'.574O 20..179.' 3 Intt 4 Spi.ihles 51,2.667 51._817 51,2667 8411 13584.178 5 0l Opnig Rt..7.21;50 øi:=)i;77I;7l 11 &.825,1..55 "'&61.785 6 TNI 0p R_247.721,52 17.7M3 l!47.32424.51000 24768426 7 8 Opnig Eii:I Sl Prucon 545517 137.n1)54515.21._54,24 2,,674 5&81l. 10 Nu Pr11 Hydr Pron 2,078,03 51,02 2,12904 3,141 2,1321l5 1o.l7 2.147t 12 Oler P_er SU 78.7299 7..04 8lm.032 7.72 8l7&O ..73 1'711.6. 13 T..iiui 9.33318 18004)9,,21 3,58 9.3385 903,52 10.23 14 Dllrbuon 10.8429 137.114)10.60180 20.681 10.82861 9430 18.72.18 15 Cus_ Acounl 4,23,42 8,l8 4..38 14,62 4,2l,0 337.4,3768 16 C.. Se 3,86.66 (205170)1.6096 1.50 1.810.463 5,_''''5, 17 SI,. Admln & Gen 93567 1.154 18,81."16.40 10.8l.96 l!'4l 10.1!U xx 11 Tot O& Exp"173,003,_8,_.412 171..32011 89.3 188021.:l77 91,3 271.34 xx20 Deon 23811._(33207)23m.32 t4 2472155 11.874,"')2285.187 21 Ain 3,061,879 IU.82 2,ll057 45 2,m.511 22.55 3,1t, 22 T_ Oler Than in_4,583,690 4,583,810 4,583,610 60.971 5,111.681 23i-T.....F..4,75226 (1,81.95 2,87,310 (6"'831)2,171,4 (7.B 1,4'0.671 24 i- Tun. Sl 706805 (167.815)53tt 145-)4tlI 138G7)45921 251_T.....OtfNe 3.014,869 3,014,86':s14,86 2,5,57132 25 i-tm T.. Cndll Adj.1707.091)1707.09')1707"")..84 (218,44) 27 MI Rt & Exse 1734528l 52751 1205J 1205J pa!l fW7l xx 20 TNI Ope i!:211.413,072 5,3030 2180717._30.43 217.017.812 t2181 301t",73 2l 30 0p Re For"-31.09.1I8 (129681)30.967.047 (887)30.703,240 5,2112 3$5, 31 32 ReB_:33 EI Plant In Se t4to63 '0.212,401 151.1..33 l51.1H.8 8O 1,01..7,2 34 PI Ht fo Fut Us 882,985 (805)0 0 0 35 MI Def Deb 3,99 (21 3,1Q 3,1Q 74,1.4M,S1 3t Elec PI Ac Ac 4,3496 4,34'"4,34 4,'" 37NuF..38 Preeyta 2,2,23 2,2l z. 38 Fue Stk 6.312,616 &.312,ti16 &.312,1ti 1,1".071 7,11,6 40 M.. & Suli 1,033698 9.033698 1.033ti98 9.03 41 Wo Cepltl 3,8683 (1,2915)2,83715 (8..2,35 1.178,132 3, 42 Wuer L_..597 5,5,..43 43 MI Re B_381,28 311,28 381,28 311,28 xx 44 TNI eic Pl:977,5,579 8,137.83 981 (1.)98ti ,8 till14 1...AU 45 46 Re ... Deuct: 47 Accum Pro For OepNC (3t.2954)..981 (384t)(38,41 (1...03)(3) 48 Acm Pro For Am (21.58618)121.586181 (21,518)(38012)12.ti) 49 Ac Dtf Incom T..(121""85 1821""85 (8 tti1 (8ti11)(84t) 50 lI IYC (52151 1525)(525)18214 (115,06) 51 C_ Adv For Cont (131.031)(38.ti)(4l65)(..651 (4ti 52 C.. Stce Dt 53 MI Re .. Oedct 13,3!26)l375t)(!!!17 (US.,7)(153 I! '1! 54 55 Totl Re B_ De (478.5352)(3,9829)(..51&.82)(_51'.1)(2,48 (48..3O) 5t 57 Tot Re"": .Wpsp 413.."'31 (f3!595,'1'02 ".'D ...155 58 59 Rt on Re ..6.07%ti30 U7f Uti1% xx ti Rt on Equi 6.2%"0.152 ...."0.103%5..."8. 61 ti TAX CALCULATIO83 Opng Renu.38"3,772 (2, 171.ti 38...,24 (1,O 35 7'-_431901 84 0l Dedon ti Int (AFUD) ti Inte,..t 13,2,35 1.51&.721 '5,077 (2 ,....82 1.839 t7.24,210 67 Sc"M" Addion 4'.817i51 41.817.151 41.817.151 (2 113)3903 ti SCed. "M" De 52583,871 52583,871 52503,871 3,4,3 5593322t 69 1_ B.fo T..14,28.697 13,698370).0,5,37 (9l.77 9,58.55 (27)9,238 7071 Sl i- T_706~80 :.81'538~99 /45-~4!60 (38.679)9im72 TlIlnom 13.W;'92 19:04(33 Ilv,383i 9,94955 4,8 73 1352,555 74 F.. i- T.... + Ot 4,752,252 (1,881.95)2,87.310 (8901)2,17948 (7''')1.410.671 (1) Typ 1 td_tain nolu for ou of perod tdju_ en un"l_ tl ocur dur th - ped. (2) Typ 2l1ua_ta annutze ch.. tht oc durng th tet pe. (3) Typ 3 ~ta ., known en _urtb it tl wlU ocur In . fu tee pe. IOSUMRY OF ADSTNTS TOTAL Pag 1. Ne Po CORe Adtm O& Adtm Ad Deeeon &Tax Adimls Ms Ra Bae Tot AdIS (Tab 3) (Tab 4) (TabS)Amon (Tab 6)(TabT)Ac (Tab 6) 1 0p R_:2G-_R_18,979.72 16.979.723 -.en4 Sp5a 8411 84.3115 0l0p ~1.30285 1.)48.08 135410 44167 6 Tol 0p ~10296.3 18.026,36 135410 84.80478 7 8 0p --9S_~2.06 5893 2.0010 Nu~11 Hy PnØ 64.58 74.2 (9.4$7) 12 0l ~ Su 98.63 7.6085 "98.97l)T..90.0 154.8 746.29 14 Dilr 77.88 (3672)114.515 Cu Ac 57.3 57.3 18 Cutoer S- & ii (2.05138 (2.0!.139) 17 SI18 Ad I ~-63078 877.578 (241.50 19 Tol O& ei 9834.2 (3672)6.88015 91.00.416 (9.41)20 De (9&1.02)(55)(92.58)(337) 21 Am 157.189 (7.59)(10.5)76,8 9855 22 T_ 0l Th In 60.971 60.97123_T_:F-.(3.1.5)5.78.46 (2.17,:191 (2.34.12)28.24 (4.9936 (6.*') 24 Sl (251.18)785741 (29)(30 3862 (475.92)(ea) 25 De_ T_2.58 UÐ.28 26 -. Tax CiAf.48647 -"7'Z MI_ie-49472 7!l103 (2)(36.92) 26 Tol 0p__98.09.90 7;l.57 4.179.00 68.951,5 (52.88)(1.06.411)12.05 29 30 0p Re Fli Re 4.842 10.7385 (4.0459)(4.141J.l85)52'-1.06.411 112.(5) 31 32 Raii33 El PI In Se 7D6".63 (24.11l 7D.8 34 PI He fo F'- \J (80.9 (ae_ 3S MI De De 45 (2U 1429 (68181) 38 I! Pl Ac Af37 Nu FI38~39 FI Sl 1.169075 !l 1.'711 40 Mi i Si41 Wo C8 (83149 (Ð.l49 42 we I. 43 MI Ra ii 44 Tci El_70.9588 (26.86)(9.58)7D991l.33 41 48 De47 _ _Feoe (1.87.94)2.11 (1.lI84)4008 48 _ _FoAm (382)38 (78).._De_Tax (6811)(l811) 50 ui lT (62.11)(62.8 51 Cu_MlFoCo ("62 (386252C_S-~5: ~ De (3.80.739)(2.541)(187.8 (93.541) 54 55 Tot De (6.77)(2.6.51)(146,6)(1.07.014)(743.45)(1.6808) 56 57 Tot Ra ii &4.14.104 (2.ea.541)(286)(15826)(1.707.014)(74345)69732.249 58 5Ø 60 Is RO Ii D.4.3 .1.60,..1.~4 ~o.73 .1.lI 61 62Ð 84 TAX CACUTI 8511 Op _4.32 17.3l.0 (8.1&.774)(8,7I)_75 (60.171)(19.42 87 Ol l)11 _(AF)69_3..8 3..8 70 $d"M Ad (2.26113)(2.113) 72 $d "M' De ).4235 3.42 73 1_1L Tax (4.7245)17.3l.06 (&.1&774)(6.6178)1l757 (9.85)(19,4'Z) 7476 St 1_ T_(251.8)78741 (2986 (30)38624 (475.92)(ea)771"-_(4.46575)1&.521.22 (6.912)(&.38)112.33 (9.179.3)(18.46) 7879F-"_T_(3.341.59)5.78246 (2.17.319)(2,23.123)28.2 (4.99.367)(6,91) 2 Rocky Mountain Powr RESULTS OF OPERATIONS Pag 2.1 USER SPECIFIC INFORMATION STATE: PERIOD: IDAH DECEMBER 2007 FILE: PREPARED BY: DATE: TIME: JAM 10 De7 GRCRevue Reqem De9100 1:25:05 PM TYPE OF RATE BASE: ALLOCTION MET: Yea-End REVISED PROTOCOl FERC JURISDITION:See Jurion 80R 12CP:12 Cota Pea DEMANO% ENERGY % 75% Dean 25% Eney TAX INFORMATION TAX RATE ASSUMPTIONS: FEDERAL RATE STATE EFFECTIVE RATE TAX GROSS UP FACTOR FEOERASTATE COMBINED RATE TAX RATE 35.00% 4.54% 1.614 37.951% CAPITAL STRUCURE INFORMATION CAPAL STTURE EMBEDDED~WEIGHTED~ DEBT PREFERRED COMMON 49.20 0.40 50.40 100.00% 6.20% 5.41% 10.75% 3.0s1e0.02 5.418% 8.490 OTHER INFORMATION REVISED PROTOCOL Page 2.2 Year-End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS IDAHO Descripton of Account Summary:Ref TOTAL OTHER IDAHO ADJUSTMENTS ADTOTAL 1 Oprang Revenues 2 Geral Busi Revenues 2.3 3.228.941.107 3,44.741.273 184,199,83 16.979.728 201.179,51 3 Interdeprtentl 2.3 0 0 0 0 0 4 Specia saes 2.3 85.86.831 80.576.164 51.288.667 84.3.311 135,64.978 5 Ot Operang Revenue 2.4 156.475.422 149,45,922 7.021.500 1,630.285 8.651.785 6 Total Optig Revenues 2.4 4.242.281.360 3,999.771,360 242.510.000 102,966.324 34.476.324 7 8 Opeting Expese: 9 Steam Pron 2.5 854.98,104 80,429.788 54,55.317 2,06,82 56.616.949 10 Nucar Proucio 2.6 0 0 0 0 0 11 Hy Prucon 2.7 34.359.36 32,281,33 2.078.033 64.759 2.142.792 12 Oter Powr Supp 2.9 1.199.378,442 1.120.65,452 78.724,99 96,59.636 175,319,26 13 Transmissi 2.10 154.194.872 144.85.554 9.33,318 901,06 10.26.38 14 Distrbutn 2.12 221,34,872 210.697.578 10.64,24 77,88 10.721.162 15 Custer Acunting 2.12 95,457.766 91.184.36 4.273,420 57.33 4,.758 16 Cuser Servic & Infor 2.13 46,96.452 43.100,792 3,86.66 (2,053,139)1.815.521 17 Sales 2.13 0 0 0 0 0 18 Adminti & Gene 2.14 180.356,471 170.82,90 9.526,567 63.076 10,162.84 19 20 Tot 0 & M Exses 2.14 2.787.04.388 2.614.03.769 173.003,599 98,32,2 271.3.834 21 22 Deti 2.16 417.781,814 393,970,225 23.811.589 (91.402)22.85.187 23 Amort 2.17 64.157,451 61.09,572 3,061.879 157.189 3,219.068 24 Taxes Ot Than Incme 2.17 101.472,747 96.96.05 4.503.90 601.971 5.111.661 25 Incme Taxes. Fedl 2.20 150,961,776 146.2.514 4,752.282 (3,31,591 )1.410.671 26 Incme Tax. State 2.20 23,501.832 22,795.027 706,805 (251.88)45.921 27 Incme Tax . Def Net 2.19 78,94.590 75,93,721 3.014,86 2.58,2 5.578.132 28 Investent Tax Creit Ad.2.17 (5,85,86)(5,147.769)(707.091)488,647 (218.45) 29 Mise Revee & Exnse 2.4 (11.34.723)(10.609,194)(734.528)493.472 (241.051) 30 31 Tota Op Exnse 2.20 3,60,682.99 3.395,269.92 211.413.072 98097.91 30.51Ð.73 32 33 Opra Revenu fo Re 83.596.36 60,501,43 31.09.928 4.86.423 35.965.52 34 35 Rat Ba: 36 Elec Pl In Serve 2.30 16.347.947.99 15.407.04.359 94.90.633 70.611.839 1.011.511.212 37 Plt He fo Fut Us 2.31 13.697,167 12.894.162 802.965 (802.98)0 38 Mi Defe De 2.33 133.178.754 129,166.5 3.992.248 45,3 4,037,551 39 Ele Pl Ac Adj 2.31 71.825.613 67.481.64 4.3.96 0 4,34,96 40 Nuclear Fuel 2.31 0 0 0 0 0 41 Prepaent 2.32 39.29.95 37,002,726 2.29,233 0 2,29.233 42 Fuel Sto 2.32 96.239.038 89.926.422 6.312.616 1,169.075 7.481.691 43 Materil & Suplis 2.32 149.777.022 140.743.324 9,033.69 0 9.03,69 44 Workin Ca 2.33 73.96.040 70.09,40 3.86.83 (63.149)3..484 45 Weathrin Loans 2.31 10.89,479 5.29.042 5,592.437 0 5.592.437 46 MlUaeo Rate Base 2.34 5.149.166 4.768.058 381.128 0 381.128 47 48 Total Ele Plant 16.941,967,249 15.96.43.670 977.528.79 70.959,884 1.048.48.46 49 50 Rate Base Døns: 51 Accum PIv For Depr 2.38 (6.184.56.183)(5.615.271,641)(389.292.542)(1.581.949)(370.88.49) 52 Accum Prav For Amort 2.39 (402.210.25)(380.624.838)(21.58.618)(36.012)(21,23.63 ) 53 Accum Def Income Tax 2.35 (1.32.49.178)(1.247.325,321 )(82,164.857)(68.611)(82,45.468) 54 Unamor ITC 2.35 (10.54.126)(10.490.911)(52,215)(62,8)(115,06) 55 Custo Ad for Ca 2.34 (17.48.789)(17,35.757)(131.031)(368,25)(49,65) 56 Custoer Seice Deposit 2.34 0 0 0 0 0 57 Mi Rate Base Dectons 2.34 (59.165,85)(55.857,419)(3.308.26)(3.807.738)(1116.03) 58 59 Total Rate Base Dects (8.003.45,216)(7.526.924.68)(476.53.526)(6.54.77)(48,08.30) 60 61 Tota Rate Base 8.938.508.033 8.437.513.982 50.99,050 64.414.104 565.40.155 62 63 Retm on Rate Base 7.111%6.207%6.31% 64 65 Retrn on Equi 8.013%6.220%6.526% 68 Net Powr Costs 94.86,037 62,976.362 66,08.32 67 100 Bais Points in IËquity 68 Reve Reqirment Impa 72,60.04 4.08,381 4.592.592 69 Rae Base Decrease (591,613.056)(37.624,690)(41.510.215) REVISED PRTOCOL Pag 2.3 Yea-lnd I'RC BUS UNADUSTED RESULTS IDAHO ACCT DESCRI'FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTENT ADJTOTAL 70 Saes to Ulmate Custom 71 44 Residtial Sa 72 0 5 1.26.790.93 1.214.26.337 49.527.597 8.00,554 57.534.151 73 74 81 1.263,790.93 1.214,263.337 49.527.597 8.00.55 57.53.151 75 76 442 Coer & In Sas 77 0 5 1.92.738.24 1,794.30.878 134.429,145 8,777.711 143,2,85 78 P 5E 79 PT 5G 80 81 82 81 1.928,738.024 1.794.30.878 134,429.145 8.777.711 143.206.856 53 84 44 Pub Stt & Hi Ught 85 0 5 18.902.69 18.659.599 243.091 195.46 43,5 86 0 50 87 81 18.902.690 18.659.599 243.091 195.463 438.554 88 89 44 Ot Sa to Pu Auth 90 0 5 17.50.459 17.509,45 91 92 81 17.50,459 17.509.459 93 94 44 Inlepa 95 DP 5 96 GP 50 97 81 96 99 Tol Sale to Ultimae Cusmers 81 3.2,941.107 3,044741,273 184,199,833 16.979,728 201,179,561 100 101 102 103 447 Sa fo Real NPC 104 WSF 5 7.816,288 7.816.288 105 7.816,288 7,816.288 108 107 447N Sa fo ReC 108 W5F SG 88.870.22 810.88.375 52.185.855 83.45.124 135.644.978 109 W5F 5E (13.21.88)(12.724.49)(897,187)897.187 110 WSF 5G . 111 84.248.54 797.959.876 51,28.867 84.35,311 135.644.78 112 113 Tot Sats fo Resle 81 85,86.831 805.576,164 51.288.867 84.35.311 135.644.978 114 115 44 PI' fo Rate Ref 116 W5F 5 3 3 117 WSF SG 118 119 120 81 3 3 121 122 Totl Sa frm Eleit B1 4,085,805,94 3,850,317,44 235,48,50 101,336,039 33,824.539 123 45 Foif oi & Ineret 124 CU5T 5 6.784.670 6,416.032 368.639 36.63 125 CU SO 128 B1 6,784.670 8.416.032 368.39 36.639 127 128 451 MI Ele Renu 129 CUST 5 7.20.337 7.062.014 142.323 142.323 130 GP 5G 131 GP 50 10.908 10.281 628 628 132 81 7.215.245 7.072.295 142.951 142.951 133 134 45 Wat Sa 135 P 5G 107.48 100.979 6,00 6,00 136 81 107.48 100.979 6,00 6.500 137 138 45 Re of Ele Pro 139 OPW 5 12.80.49 12.473.818 335,675 33.675 140 T 5G 5.274.077 4.955,104 318.973 318.973 141 GP 50 677,192 63,216 38.976 135,410 174.386 142 81 18.760.759 18,067,136 693.623 135.410 829.033 143 144 REVSED PROTOCOL Pag 2.4 Year-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTMENT ADJTOTAL 145 146 456 Oter Elelri Revenue 147 DM5C 5 28.947.69 28.946.013 1.679 1.679 148 CU5T CN 149 OTHSE 5E 15.573.968 14.548.195 1.025,774 61.176 1,08.949 150 OTH50 50 244.061 230.014 14.047 14.047 151 OTH5GR 5G 78.841.54 74,073.25 4.768.288 1.433,699 6.201,987 152 153 154 81 123,607.26 117.797,478 5.80,787 1,494,875 7.304.662 155 156 Totl Other Electric Revenues B1 156,475.419 149.453,920 7,021.500 1,630.285 8.651.785 157 158 Total Electric Opeting Revenues B1 4.242.281.360 3.99.771,360 242.510.000 102,96.324 34476.324 159 160 5ummary of Revenues by Factor 161 5 3,29.30358 3,107.255.43 185,048,148 16.979.728 202.027.876 162 CN 163 5E 1,952.282 1,82.696 128.586 958.36 1.08.949 164 50 932,162 878.511 53.651 135,410 189.061 165 5G 947,093.33 889.813.715 57.279.615 84.892.823 142 172.43 166 DGP 167 168 Tota Ele Optig Revenues 4.242.281,360 3,999.77.360 242.510.000 102.966.324 34,476.324 169 MiseHaneous Revenues 170 41160 Gain on 5ale of Utility Plant. CR 171 DPW 5 172 T 5G 173 G 50 174 T 5G 175 P 5G 176 81 177 178 41170 Loss on Sale of Ut Plant 179 OPW 5 180 T 5G 181 81 182 183 4118 Ga fim Emission AHoancs 184 P 5 185 P 5E f4.663.498) (13.697.692)(965.06)758.103 (207.703) 186 81 14.663.498)(13,697,692)(96.806)758.103 (207.703) 187 188 41181 Gan fr Diposin of NOX Creit 189 P 5E 190 81 191 192 4194 Impact Hosing Interest Income 193 P 5G 194 81 195 196 421 (Gain) I Los on 5a1 of UtHty Plant 197 DPW 5 (706.221)(706.221) 198 T 5G 199 T SG 200 Pro CN 201 PT 50 4.175.984 3.935.63 240,349 (228.23)12,110 202 P 5G (149.988)(140.917)(9.071)(36.392)(45,463) 203 81 3.319.775 3.088,498 231.277 (264.631)(33.353) 204 205 Totl Miscellaneous Revenues (11.343.723)(10.609.194)(734.528)493,472 (241,057) 206 Milaneous Exnses 207 4311 Interest on Customer Deposits 208 CU5T 5 209 81 210 Total Miscellaneous Expenses 211 212 Net Mise Revenue and Expense B1 (11.34.723)(10,609,194)(734.528)49.472 (241.057) 213 REVSED PROTOCOL Page 2.5 Vearnd FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 214 50 Optin Supervision & Engineerig 215 P SG 20.195,720 18,974.29 1.221.425 12.303 1.23.728 216 P SSGCH 1.310.396 1.23.295 75.101 75.101 217 82 21,50.117 20.209.591 1.29.526 12.303 1.30,829 218 219 501 Fuel Reltedn NPC 22 P SE 12.819.982 11.975,599 84.383 610 84.99 221 P SE 222 P SE 22 P SSECT 224 P SSECH 1,782.99 1.655.649 107.351 107.351 225 52 14.582,982 13.631.247 951.734 610 952.344 226 227 501NPC Fue RelatPC 228 P SE 516,191,53 482,192.770 33,99.787 1.759.50 35.758.76 22 P SE 230 P SE 231 P SSECT 23 P SSECH 50,403.877 47.334.730 3.069.147 332.381 3.401.527 233 82 56.595.413 529.527.500 37.067.913 2.091.890 39.159.803 23 235 Tot Fue Rela 581,178.395 54.158.747 38.019.64 2,092,500 40.112.147 238 237 50 Ste Exse 238 P SG 31,714,301 29.79.240 1.918.061 13.90 1,931,96 239 P SSGCH 2,05.090 1.93.423 117.666 117.666 240 B2 33,767.391 31.731.664 2.035.727 13,908 2,049.636 241 242 50 Stea From Ot Sorc-NPC 243 P SE 244 52 245 246 503NPC Stea Fro Ot SouC 247 P SE 4.845,079 4.525.96 319.119 (85,191)233.92 248 52 4.845.079 4.525.96 319.119 (85.191)233.929 24925 50 Ele Ex 251 P SG 2.687.282 2.524.757 162.525 1,261 163.787 252 P SSCH 1,320.614 1.244.928 75.687 75.687 253 82 4.007.896 3.769.684 238.212 1.261 239.473 25 255 50 MI St Ex 256 P SG 40,241.240 37.807.474 2.43.765 (2.577 2.431.188 257 P SE 258 P SSGCH 1.60.35 1.511,459 91.891 (15)91.876 25 52 41.84.590 39,318,934 2.525.656 (2.592)2.523.64 260 261 507 Ren 262 P SG 743.038 698.099 44.938 44.938 263 P SSGCH 116,165 109.508 6,658 6.658 26 B2 859.203 807.607 51.596 51.596 26526 510 Main Suison & Enerig 267 P SG 4,413.141 4,146.237 266,90 (5.325)261,579 288 P SSGCH 1,786,86 1,68.458 102,40 102.409 269 B2 6.200.007 5.830.695 369,313 (5.325)36.988 270 271 272 273 511 Manan of Stire 274 P SG 21.651,422 20.341.957 1.309,46 5.414 1.314.878 275 P SSGCH 862.871 813.418 49.45 (6)49.447 278 52 22.514.293 21.155.375 1.35.917 5,40 1.36.325 277 278 512 Mateanc of Bo Plnt 279 P SG 90.472.543 85,000,820 5,471.723 21,475 5.93.198 280 P SSGCH 3.997.56 3.768.461 229.108 (175)228.933 281 82 94,470.112 88.769.281 5.700.831 21.300 5,722.131 282 283 513 Maitenanc of Ele Plt 284 P SG 31.041,437 29.164.070 1.77,367 8.177 1.88.544 285 P SSGC 797.219 751,529 45.69 0 45.690 28 82 31.838.656 29.915.599 1,923.057 8,177 1,931.234 287 286 514 Mana of Misc. Stm Plant 28 P SG 9.395.33 8.827.114 568.224 1,897 570.121 29 P SSGH 2.55.029 2,40.539 148,491 (15)148.475 291 92 11.951.367 11.236.652 714.715 1.881 716.596 292 293 Totl Stam Powr G-.B2 854983,104 800,429,788 54553,317 2,063,632 56616,949 REVSED PROTOCOL Page 2.6 Vear-End FERC BUS UNAUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 29 517 Operation Super & Engineering 295 p SG 29 82 297 298 518 Nuclar Fue Expens 299 p SE 300 301 82 302 303 519 Coant and Watè 304 p SG 305 82 306 307 520 Steam Expenses 308 p SG 309 82 310 311 312 313 52 Ele Exnss 314 p SG 315 82 316 317 524 Mise. Nur Exnss 318 p SG 319 82 320 321 52 Manace Supe & Enginri 322 P SG 323 82 324 325 52 Máan of Stnur32P SG 327 82 328 329 530 Ma of Reac Plant 330 p SG 331 B2 33233 531 Ma of Eltr Plan 334 P SG 335 82 336 337 532 Mainc of Mise Nu 338 P SG 339 B2 340 341 Tot Nuc_ Powr Genetio 82 342 343 535 Opeti Supr & Engeeng 344 P OGP 34 P SG 4.922.053 4.624.370 297.683 3.058 30.741 34 P SG 3.50.43 3.2.371 212.067 2,881 214.94 34734 82 8.428.491 7.918.742 509.750 5.939 515.689 34935 536 Water For Po 351 P OGP 352 P SG 146.55 137.692 8.864 32 8,89 35 P SG 70.22 65.98 4.248 4,248 3535 82 216,788 203.677 13.111 32 13,143 356 REVED PRTOCOL Page 2.7 Yea-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 357 537 Hyli Expense35P DGP 359 P SG 4.299.292 4.039,274 26,019 398 26.416 36 P SG 40.674 382.078 24,595 72 24.667 381 362 82 4.705.96 4,421.352 284,614 470 285.084 363 36 53 EIe Expenses36P DGP 36 P SG 36 P SG 36 369 82 370 371 53 MI. Hy Expe 372 P DGP 373 P SG 8.629.629 8.107.715 521.915 59.102 581.017 374 P SG 6.07.896 6.114.303 393.594 (3.315)39,279 375 376 377 82 15,137.525 14.222.017 915.50 55.788 971.296 378 379 54 Rent (Hy Geraio) 38 P DGP 381 P SG 34.192 32.125 2.068 2.058 382 P SG 11.233 10.554 679 (5)674 383 384 B2 45,426 42.678 2.747 (5)2.742 385 386 541 Mat Su & Engrig 387 P DGP 388 P SG 389 P SG 390 391 82 392 393 542 Ma of Slrs 394 P DGP 395 P SG 89.136 841.939 54.198 210 54.407 396 P SG 124.785 117.238 7.547 16 7.56 39739 82 1.020.921 959.176 61.745 226 61.971 3940 401 402 403 54 Mai of Dams & Watrwys40PDGP 40 P SG 730.03 68.884 44.152 26 44.420 40 P SG 287.859 270.45 17.410 655 16,06 40740 B2 1,017.895 956.333 61.562 923 62.485 409 410 54 Ma of Ele Plant 411 P DGP 412 P SG 1.129.86 1.051,533 68.334 613 68.947 413 P SG 54.628 515.44 33.181 359 33.53 414 415 82 1.678.49 1.576.980 101.514 972 102.48 416 417 545 Maintna of Mis. Hy Plånt 418 P DG 419 P SG 1.33,44 1.249.976 80.46 289 80,753 420 P SG m.42O 730.402 47,018 126 47.144 421 422 B2 2,107.860 1.980,378 127.482 415 127.897 423 424 Tot Hyraul Powr Genertion 82 34,359,368 32.281.335 2,078,033 64.759 2,142,792 REVSED PROTOCOL Page 2.8 Year-End FERC BUS UNADJUSTD RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 425 426 546 OpraUon Supr & Engring 427 P SG 729.753 68.618 44.135 (1)44.134 428 P SSGCT 429 82 729.753 68.618 44.135 (1)44.134 43 431 547 FueloonPC 432 P SE 433 P SSCT 43 82 435 436 547NPC FuePC 437 P ,SE 261.141.9n 243.941.952 17.20,020 16.802.60 34.002.626 438 P SSECT 64.695.537 59.84.777 4.845.759 (2.583.107)2.262,653 439 82 325.837.509 303.791.n9 22.045.780 14.219,499 36.265.279 44 441 54 Gen Expense 442 P SG 11.819.36 11.104.538 714.828 2,03 716.70 44 P SSGCT 10.63.272 9.982.099 654.173 (491.457)162.716 44 B2 22.455.638 21.08.637 1.369,001 (489,15)879.586 4444 549 MIll Ot 447 P SG 5.931.46 5.572,735 35.731 1.168.027 1.52.758 44 P SSGCT 449 82 5,931,46 5.5n.735 358.731 1,168.027 1.526.758 45 451 45245 454 550 Ren 45 P SG 98.99 927.303 59.693 59.693 45 P SSCT 10,977,69 10.302.519 675.171 (382.825)292,347 457 B2 11.96.686 11.229.822 734.864 (382.825)352.040 45 459 551 Ma Supervion & Engg 46 P SG 481 82 46246 552 Mant of Str46P SG 339.85 319.30 20.55 22 2o.76 465 P SSGCT 276.119 259.137 16.982 (5.611)11.371 46 B2 615.974 578.437 37.537 (5.589)31.948 46746 553 Main of Generatio & Ele Pla 469 P SG 3.359.178 3,158.017 203,161 146,271 34.432 470 P SSGCT 1.271.491 1.193.289 78.202 (35.282)42.920 471 82 4,63.669 4.349.306 281.363 110.989 392.352 472 473 554 Matena of Mi Ot 474 P SG 113,44 106,587 6.861 7 6.868 475 P SSGCT 282.634 265.251 17.383 (8.328)9.055 476 B2 398.083 371.838 24.244 (8.321)15.923 477 478 Tot Other Powr Geertion B2 372,561,778 347,666.123 24.895,655 14,612.364 39,508.020 479 48 461 555 Pu Po-Non NPC 482 CMSC S (22.499.508)(17.131.485)(5.368.023)5.36.023 463 (22.49.508)(17.131.485)(5.368,23)5.368,23 484 485 55 Pud Powr-NPC 466 P SG 63.103,690 594.813.973 38.289.717 74.250.554 112,5.271 487 P SE 153.134,779 143.048.613 10.086,166 (4.44.945)5.645.221 48 Seasonal Co P SSGC 678,227 678,227 489 DGP 49 786,238.469 737.862.585 48.375.883 70.487.836 118.863.719 491 492 Totl Pu Pow 82 763.738.961 720.731.100 43.007.860 75.855.859 118.863,719 49349 558 Syste Co & Loa DIh 49 P SG 2.53.081 2.381.760 153.320 881 154.21 49 497 82 2.535.081 2.381.760 153.320 881 154.201 49849 REVSED PROTOC Page 2.9 Year-nd FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTMENT ADJTOTAL 500 501 557 Otr Exnses 502 P S (183.792)(150.819)(32.973)6.70.00 6.37.026 503 P SG 59,521.272 55.~21.463 3.599,810 (441.694)3,158.116 504 P .SGCT 1.122.425 1.054.273 68,152 68.152 50 P SE 50 P SSGCT 82.718 77.631 5.088 (2,775)2.313 507 P TROJP 50 509 82 60.542.623 56.902.547 3.64.076 6.125.531 9.765.607 510 511 Embe Co Direnti 512 Company Ow ~ P DGP (112.142.820)(112.142.82) 513 Company Ow ~ P SG 112,142.820 105.360.492 6.782,328 6.782,328 514 Ml Co P Me (5Q.55,5)(49.857,411)(99,142)(99,142) 515 w-e Cotrct P SG 50,85.55 47.779.841 3.075.712 3.075.712 516 Existg OF Con P S 35,202.90 34.905.674 297.230 297.230 517 Exti OF Co P SG (35.202.90)(33.073.854)(2,129.050)(2, 129.50) 518 519 (7.028,078)7,28.078 7.028.78 520 521 Tot Other Pow Su B2 826.816.66 77,987.330 53.829.335 81.982.271 135.811,06 522 523 Totl Prouction Exe B2 2.088.720.914 1.953.364575 135.356.340 98.723.027 234,079,367 524 525 526 Sumar of Prn Ex by Facor 527 S 12.519.60 17.623.370 (5,103.767)11.38,023 6.34.256 528 SG 1.133.150.40 1.064.618.172 68.532.231 75.247.403 143,779.634 529 SE 94.133.48 88.684,892 62.44.45 14.036.589 76,48.045 53 SNPPH 531 TROJ 532 SGCT (122.425 1.05.273 68.152 68.152 53 DGP (112.142.82)(112.142.820) 534 DEU 535 DEP 538 SNPP 537 SN 538 DGU 539 MC (50,85.55)(49.857.411)(998.142)(99.142) 54 SSCT 23.526.92 22.079.926 1.44.99 (926.278)520.721 541 SSECT 64.695,537 59.849.777 4.84.759 (2.58.107)2.262.653 542 SS 678.227 678.227 543 SSGCH 16.404.169 15.46.017 94.152 (210)939.942 54 SSECH 52.166.876 48.99.378 3,176.498 332.381 3.50.878 54 Tota Prouc Expense by Fact 82 2.08.720.914 1.95.36.575 135,356.340 98,723,027 234,079.367 546 56 Opera Supeisio & Enering 547 T SG 8.207.35 7.710.975 49.375 141,782 83.157 5454 B2 8.27.350 7.710.975 49.375 141.782 638.157 55 551 561 Lo DI 55 T SG 7,88.745 7,411.83 477.106 12.814 489.920 55355 82 7,88.745 7.411.83 477,106 12.814 489.920 55 562 Sta Exse 55 T SG 1.00.028 94.184 60.84 319 61.163 55755 B2 1.006.028 945.184 60.844 319 61.163 55956 563 Over Li Exns 561 T SG 125.807 118.199 7.609 14 7.622 5656 B2 125.807 118.199 7.609 14 1,622 564 565 56 Unun Une Expese.56 T SG 567 568 82 56 REVSED PROTOCOL Page 2.10 Year-End FERC BUS UNADUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTMENT ADTOTAL 570 56 Trasmision of Electriit by Others 571 T SG 572 T SE 573 574 575 565NPC Trasmission of Elecricit by QtrsPC 576 T SG 104.789.310 98.451.718 6.337.592 856,270 7,193.863 577 T SE 1.802.80 1.684.059 118.741 (110.032)8.709 578 106.592.110 100.135,777 6.45.333 746.239 7.202.572 579 580 Tota Trasmisio of El by Other 82 106.592.110 100.135.777 6.56.333 746.239 7.22.572 581 582 56 Mi. Traission Expnse 58 T SG 2,751,804 2.58.377 166.427 (5.84)180.58 58458 82 2.751.804 2.585.377 166.427 (5.842)1$.586 586 587 567 Rents - Traissio 58 T SG 1.35.267 1.274,241 82026 129 82.155 589 590 B2 1.356.267 1.274.241 82.026 129 82.155 591 592 56 Ma Susi & Engeerig .593 T SG 56.23 52.83 3.401 20 3,21 59 595 82 56.234 52.833 3,401 20 3.421 596 597 56 Matean of Strurs 598 T SG 3,233.567 3,038.003 195,564 1.551 197.115 59980 82 3,233.567 3.03.003 195.564 1.551 197,115 601 602 570 Ma of Sta Equent 603 T SG 9.272.545 8.711,747 56.798 4,413 ..210 60 605 82 9.272.545 8.711.747 56.798 4,413 56.210 60 607 571 Maten of Ovd Lins 60 T SG 13.323.841 12,51s.24 80.818 (433)80,3 609 610 82 13.323.841 12.518.024 605.18 (433)8õ5.385 611 612 572 Mate of Unde Lin 613 T SG (0)(0) 614 615 82 (0)(01 616 . 617 573 Ma of MI. Traissio Plnt 618 T SG 380.572 357.555 23.017 57 23.074 619 620 B2 380.572 357.55 23.017 57 23.074 621 622 Tot Transmision Expense B2 154,194872 144,859,554 9,335,318 901,06 10.236,380 623 624 Sumary of Transmi Expese by Fac 625 SE 1.802.80 1.68.059 118.741 (110.032)8.709 626 SG 152.392.072 143.175.495 9.216.578 1.011,09 ro.237.672 627 SNPT -- 628 Total Tramis Exnse by Fact 154.194.872 144.859.554 9.335.318 901.ö2 10.236.380 629 58 Operati Supervision & Engineerig 630 DP S 197.509 236.002 (38.492)11 (38.481) 631 DPW SNPD 19.530.50 18.616,01 914.508 (2.278)912.231 632 82 19.726.019 18.852.002 876.016 (2.266)873,750 633 634 581 Lod Ditcng 635 DPW S 63 DP SNPD 12,661.549 12.068.677 592.872 30.324 62.196 637 B2 12.661.549 12.06.677 592.872 30,324 623.196 63 639 582 Staon Exse 640 DPW S 3.361.261 3,187,322 173.939 1,266 175,04 641 DP SND 14,696 14.008 688 8 696 642 B2 3,375.957 3.201.330 174.627 1.273 175.900 64 REVISED PROTOCOL Page 2.11 Vear-E FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRJP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 64 58 Overh Lin Expenses64OPW S 6.970.60 6,802.998 167.601 1.60 169.401 64 OPW SNPD 642.038 611.975 30.63 262 30.325 647 62 7.612,638 7,414.974 197.664 2.061 199,726 64 649 584 Un Li Exse 650 OPW S 230.53 230.535 651 OPW SNP 652 B2 23.535 230.535 65365 58 Stt Lig & Sinal Sysms 65 OPW S 656 OPW SNPO 248.162 23.542 11,620 20 11,820 657 82 248,162 236,542 11.620 200 11.820 658 659 58 Meter Exnss 660 DP S 4.625,918 4,36.927 26.99 2.812 267.802 661 DP SNPO 1,169.500 1.114,739 54.761 552 55.313 662 82 5.795.418 5,475.666 319.752 3,364 323.115 6666 587 Cus Instlltin Exnse66DPWS 9.337.55 8.702.201 63,356 6,851 642.208 66 OPW SNO . 667 82 9.337.558 8.702,201 635.356 6,851 642.208 66 669 56 Mi. Ditr Expenses 670 DP S 2,742.204 2,535.001 207,20 1.316 20.52 671 OPW SNPD 6,35.655 6.059.007 297.648 8.554 30.201 672 82 9.098.86 8.594.008 504.852 9.869 514.721 673 674 589 Ren 675 DP S 3.921,526 3.872.49 49.029 38 49,6a S76 DP SNP 36,40 351.155 17.250 17,25 677 B2 4,289,931 4.223.651 66.280 38 66,318 678 679 59 Mat Su & Enging 88 DP S 54.076 520.148 22.928 240 23.168 681 DPW SNPO 5.959.341 5.680.297 279,44 8,989 288.03 682 82 6.502,417 6,20,446 301,972 9.22 311.201 68366 591 Main of Stres66DP S 1,248.687 1,158.681 90.06 90.00 66 DPW SN 134.105 127.826 6,279 6,279 687 82 1.382.792 1.286.507 96,285 9ë.285 68868 592 Manano of Sta Equipment69DPS 9,975,48 9,621,68 353.775 3.179 35,95 691 DP SNP 1.768,399 1,66.594 82.805 12,619 95.424 89 82 11,743.862 11.307.282 436.579 15.798 452.377 693 59 Maintna of Ovad Un 694 DPW S 69.826.662 84.86.111 4,961.551 24.425 4,98.975 695 DPW SNP 1.68.189 1,601.515 78,674 1.120 79.794 696 82 91.506.851 86.466.626 5.040.225 25.54 5.065.769 697 698 594 Mate of Unun Lines 699 DPW S 22.772.712 22,023.721 748.99 5,779 754.770 70 DP SNP 28,951 27.59 1,356 12 1.367 701 B2 22.801.66 22,051.317 750.346 5.791 756.137 702 703 595 . Mai of Lin Trasfoer 704 DP S 60.688 60,668 705 DP SNP 66.276 65.235 32.041 261 32.302 706 82 744,964 712.923 32.041 261 32.302 707 708 596 Ma of Str Ligng & Si Sys. 709 OPW S 4,33.96 4.170,152 165,812 U60 167,472 710 DPW SN 711 B2 4.33.96 4.170.152 165.812 1.660 167,472 712 REVSED PROTOCOL Page 2.12 Year-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 713 597 Maintenance of Meters 714 DPW S 3.95,999 3.672.402 284.598 3.067 281,66 715 DPW SNPD 1.519.486 1.44.337 71.149 713 71.862 716 82 5.476.48 5.120.738 355,747 3.780 359.527 717 718 598 Maint of Misc. Distrbu Plant 719 DPW S 3.487.765 3.44.380 39,384 136 39.520 720 DPW SNPD 979.485 933.621 45.864 (36.46)9.818 721 82 4.467,250 4,382.001 85.248 (35.910)49.339 722 723 Totl DIstribution Expese B2 221.34.872 210.697,578 10,64,294 77,869 10,721.162 724 725 726 Sumary of Distrbuion Exse by Facor 727 S 167.595.125 159.46.455 8.126.671 52.579 8,179,249 728 SNPD 53.745,747 51,22,124 2.516.623 25.290 2,51.913 729 730 Tota Distribution Expnse by Fact 221.340.82 210.697,578 10.643.294 77.86 10,721,162 731 732 901 Supeision 733 CUST S 262.967 252.277 10,689 115 10.80 734 CUST CN 2.49.732 2.392,393 101.339 772 102.111 735 B2 2.756.699 2.644.670 112.029 887 112.916 736 737 902 Mete Readig Expse 738 CUST S 27.323.838 25,747,110 1.576.728 15.98 1.59.714 739 CUST CN 844.132 809.829 34,303 279 34,583 740 82 28,167.970 26.556.939 1.611,031 16.266 1,627.297 741 742 903 Customer Recip & Collctons 743 CUST S 6,419,019 6.191.137 227,882 2.395 230.277 744 CUST CN 49.188.818 47.189.905 1,998.914 5.192 2.00,105 745 B2 55.607.837 53.381,042 2.226.795 7.587 2.234.382 746 741 904 tJ Acunts 748 CUST S 9,36.544 9.022.016 341.528 341.28 749 P SG 750 CUST CN (812.507)(79.489)(33.018)32.510 (50) 751 82 8.551.037 8.242.527 308.510 32.510 341.020 752 753 905 Mi. Cusr Acunts Expense 754 CUST S 3.768 3,768 755 CUST CN 370,476 355,420 15,055 88 15.143 756 82 374.243 359.188 15.055 88 15.143 757 758 Tot Customer Ac:counts Expense B2 95,457.786 91,184366 4,273,420 57,338 4.330.758 759 760 Summary of Cusmer Ac Ex by Factor 761 S 43.373,135 41.216,30 2.156.827 18,497 2.175.324. 762 CN 52.084,65 49,96.057 2,116.593 38.841 2.155.43 763 SG .-- 764 Total Customer Acunts Exse by Facr 95.457,786 91,184.366 4.273.420 57,338 4.33.758 765 766 907 Supisi 767 CUST S 768 CUST CN 423.544 40332 17.212 161 17,373 769 82 423.544 40,332 17.212 161 17.373 770 771 908 Custoer Assitanc 772 CUST S 38.718.172 35,171,471 3,54,701 (2.04.335)1.503,36 773 CUST CN 4.038.065 3.873.96 164,097 1.49 165,92 774 775 776 82 42.756.237 39.04.439 3,710.798 (2.041.840)1,66.958 777 REVSED PROTOCOL Page 2.13 Yeand FERC BUS UNADJUSTD RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 778 909 Informatinal & Instrtional Ad 779 CUST S 629.957 618.253 11.705 (8.280)3.424 780 CUST CN 3.154.588 3.026.394 128.195 (3.180)125.015 781 82 3.784.546 3.64.64 139.899 (11.46)128.439 782 783 910 ~sc. CuskKer Serv~e 784 CUST S 2.00 1.376 624 624 785 CUST CN 3.126 2.99 127 127 786 787 82 5.126 4.375 751 751 788 789 Tot Custome Service Expee B2 46.969,452 43,100,792 3,868.660 (2.053.139)1,815.521 790 791 792 Sumar of Cuser Seric Exp by Fac 793 S 39.350.128 35.791.099 3.559.029 (2.051.615)1.507.414 794 CN 7.619.324 7.309.693 309.631 (1.52)308.107 795 796 Tot Custmer Se Ex by Fac 82 46.969.452 43.100.792 3.868.660 (2.053.139)1.815.521 797 79879 911 Suprv 800 CUST S 801 CUST CN 802 82 80380 912 Deonti & Se Expense80CUSTS 80 CUST CN 807 B2 808 809 913 Adert Expe 810 CUST S 811 CUST CN 812 82 813 814 916 Mi Sa Expe 815 CUST S 816 CUST CN 817 82 818 819 Tot sa Expee 82 820 821 822 Tota Sa Expe by Fac 823 S 824 CN 825 Tota5as Exnse by Facor 826 827 Tot Cusr Seic Exp IncludIng Sale B2 46,969.452 43,100,792 3,868.660 (2,053.139)1,815.521 828 92 Administrtiv & Genera Salaris82PTOS 351,795 351.795 830 CUST CN 831 PTO SO 82.94.771 78.175.00 4.774.171 (189.216)4.58.955 832 B2 83.301.56 78.527.395 4.774.171 (189,216)4.58.955 8383 921 Of Sus & expns 835 PTO S (937.48)(93.90)1.425 (1,2)161 83 CUST eN 83 PTD SO 12.717.213 11.98.274 731.939 (18.87)713.352 838 B2 11.779.729 11.046.365 733.364 (19.851)713.513 83984 92 A&G Exns Tra 841 PTD S 842 CUST CN 84 PTD SO (20.697.805)(19.50.543)(1.191.261)36.885 (1.154.576) 64 82 (2O.697.805¡(19.506.543)(1.191.261)36.685 (1.154.576) 84 REVIS PROTOCOL Page 2.14 Vear-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTENT ADTOTAL 846 923 Oue Servs 847 PTO 5 40.783 40.783 84 CU5T CN 849 PTO 50 9.759.436 9.197.732 561.704 (12.697)549.007 850 62 9.800.219 9.238.515 561.704 (12.697)549.007 851 852 924 Prort Insura 853 PTO 50 24.516.013 23,104.995 1.411.018 1.411.018 854 B2 24.516.013 23,104.995 1.411.018 1,411.018 85 856 925 Injuris & Damags 857 PTO 50 11.291,287 10.641.418 649.870 (147.112)502.757 858 B2 11,291.287 10.641.418 649.870 (147.112)502.757 859 860 926 Emple Pensis & Befi 861 LABOR 5 862 CU5T CN 863 LABOR 50 864 B2 865 866 927 Fraise Requirments 867 OM5C 5 868 DM 50 869 B2 870 871 928 Relat Comision Exnse 872 DMC 5 8.088.821 7.760,05 328.764 32,764 873 CU5T CN 874 OM5C SO 407 38 23 23 875 FERC 5G 1.922,411 1,80.145 116.26 (142.341)(26.075) 876 62 10.011.639 9,566.585 44.054 . (142.341)302.713 877 878 929 Duplte Chrgs 879 LABOR 5 88 LABOR SO ~5.845.341 (5.50.912)(33.428)(48)ff.914) 881 B2 5.845,340 (5.508.912Î (33,428)(486)(336.914) 882 883 93 MI Ge Exses 864 PTO S 12.190.297 12,189.673 624 171.98 \72.612 885 CUST CN 5.724 5,491 233 233 88 LA SO 13.372.148 12,602.514 789.63 96.143 1.734.777 887 62 25.568.169 24,797.679 770.490 1.137.131 1.907.622 88888 931 Ren 890 PT S 902.697 902.697 891 PTO SO 5.389.807 5.079.597 310.210 (29.05)281.161 892 B2 6.292.504 5.982.294 310.210 (29.050)281.161 893 894 93 Maien of Geera Plant 895 G S 42.149 42.149 896 CUST CN 897 G SO 24.29.341 22.897.96 1.398.375 3.014 1.401.38 898 B2 24.338.489 22.940.114 1.398.375 3.014 1.401.389 899 900 Totl Administrative & Genral Expense B2 180.356,471 170,829.90 9,526,567 636,078 10,162,64 901 902 Summary of A&G E¡pe by Facr 903 S 20.679.057 20.34,243 33.814 170.724 501.538 904 SO 157.749.278 148.670.024 9.079.255 607.696 9.88.95 905 SO 1.22.411 1.80.145 116,2 (142.341)(26.075) 90 CN 5.724 5.491 233 .23 907 Total A&G Expns by Fact 180.35.471 170.829.904 9,526.567 63.078 10.162.646 908 909 Totl O&M Expense 82 2,787,040,368 2,614,036,769 17,003.599 98,342,235 271,345.834 REVIED PRTOCOL Page 2.15 Vear-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 910 403SP Steam Depriation 911 P SG 37.507.935 35.239,478 2.268.457 2.2.457 912 P SG 40.335.873 37.896.384 2.439.488 2.43.488 913 P 5G 60.60.591 56.941.142 3.66.449 (2.558.453)1.106.996 914 P SSGCH 9.113.517 8.591.205 522.312 (32.405)48.907 915 63 147.563.915 138.66.209 8.895.706 (2.590.858)6.304.848 916 917 403NP N1lear Depriati 918 P 5G 919 B3 920 921 40HP Hy Detin 922 P 5G 4.979.312 4.678.166 301.146 301.146 923 P 5G 1.187.40 1.115.587 71.813 71.813 924 P SG 5,276.56 4.957.44 319.124 42.770 361.94 925 P 5G 1.477.96 1.388.571 89.38 93.765 183.151 926 B3 12.921.243 12.139.714 781.469 136.535 918.004 92792 4030 Ot Pro Deat92P 5G 39.783 37.377 2.40 2.40 93 P 5G 29.280.267 27.50.415 1.770.652 1.912.013 3.682.86 931 P SSGCT 3.161.55 2.967.106 194.44 (35.763)158.68 932 P S5GCH 933 B3 32.481.604 3õ.513.898 1.967.706 1.876.250 3.84.956 93493 40TP Tl'is Depn 93 T SG 12,70.765 11.528.637 742.128 742.126 937 T SG 13.361.64 12.55.542 808.104 80.104 938 T 5G 31.738.237 29.818.728 1.919.509 5.94 1.92.452 939 B3 57.370.64 . 53.900.907 3.469.741 5.94 3.475.684 94 941 94294 403 Dist Depn 94 360 .....AIOPW S 274.80 257.336 17.46 17.46 94 361 s_DP 5 933.033 918.355 14.678 14.678 94 36 _I! DP 5 14.029.40 13.65.65 374.754 374.754 947 363 _--_DPW 5 142.101 142.101 94 36 _&T_ DP S 34.352.246 32.28.44 2.06.806 (237.774)1.31.032 949 365 OH Co DP 5 16.530.64 15.64.682 881.962 881.962 950 36 UGei OPW S 6.473.43 6.319.003 154.436 154.43 951 367 UG~DP 5 13.788.82 13.327.754 461.073 461.073 952 368 .UnT..OPW S 23.342.420 21.974.708 1.367.712 1.367.712 95 369 Se OPW 5 9.972.44 9.43.963 533.48 533.48 954 370 ~OPW 5 6.471.780 6.014.80 45.974 45.974 95 371 ..Cu_DP 5 379.042 371.712 7,270 7.270 95 372 ~~OPW S 1.29 1.168 127 127 957 373 -t.OPW S ,2.373.614 2.341.318 32.296 32.29 958 83 129.065.095 122.694.059 6.371.036 (237.774). 6.133.262 95996 40 Gera Dereti 961 G-TUS S 12.94.217 12.073.43 86.780 (89.186)777.594 962 PT SG 469.20 44.632 28.377 28.371 963 PT 5G 807.216 758,3 48.820 48.820 964 P SE 37.603 35.126 2.471 (39)2,438 96 CUST eN 1.384.927 1.328.647 56.28 (2825)53.45 96 G-SG 4.911.245 4.614.216 297.029 (28.262)268.767 967 PTD 50 17.641.227 16.625.887 1.015.34 (30.297)985.043 968 G-G SSGCT 16.958 15.915 1.04 (32)1.011 969 G-G SS 170.708 160.92 9.784 (857)8.92 970 63 38.379.310 36.053.379 2.325.930 (151.499)2.174.432 971 972 403GO'Gera Vehi 973 G-5G 974 B3 975 976 40 MIg Deti 977 P SE 978 B3 979 REVISED PROTOCOL Page 2.16 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER'IDAHO ADJUSTMENT AO TOTAL 980 403EP Exrimental Plant Depreciation 981 P SG 982 P SG 983 63 98 4031 ARO Deiation 985 P S 986 63 987 988 989 Total Depriation Expense B3 417,781,814 393,970,225 23.811.589 (961.402)22.850.187 99 991 Summary S 142,00.312 134.767.495 7.237.617 (326.961)6.910.85 992 DGP 993 DGU 994 SG 244.250.008 22.477.92 14.7n.089 (532.223)14.23.865 995 SO 17.641.227 16.625,887 1.015.34 (30.297)985.43 996 CN 1.38.927 1.328.647 56.280 (2.825)53.45 997 SE 37.603 35.126 2,477 (39)2.43 99 SSGCH 9.284.225 8.752.130 532.096 (33.262)498.834 999 SSGCT 3.178.513 2.983.022 195.491 ~35.795)159.696 100 Total Deprtin Expense 6y Fac 417.781.814 393.970.225 23.811,589 (61.402)22.850,187 1001 1002 40GP Amort of L T Plat - Capital Lease Gan 1003 !-SITUS S 967,674 967.674 1004 loS SG 1005 PTO SO 1.708,80 1.610.45 98.35 96.350 1006 P SG 1007 CUST CN 232.427 222,982 9.44 9.44 1008 P SG 1009 84 2.908.901 2.801.106 107.795 107.795 1010 1011 404S Amo of L T Plant - Ca Lea Steam 1012 P SG 1013 P SG 1014 64 1015 1016 401P Am of L T Plat - Intib Plt 1017 !-ITUS S 38.191 17.790 20.401 20.401 1018 P SE 3,711 3.46 244 244 1019 I-SO SG 6,479.693 6,087.805 391.88 391.8 1020 PTO SO 28.791.417 27,134.328 1.657,089 (7.138)1,64.951 1021 CUST CN 4.849,670 4.652.591 197,079 197.079 1022 I-SO SG 2.057.08 1,932,673 124.411 22.107 34.518 1023 I-SG SG 30.68 29.95 18.730 18.730 1024 P SG 1025 loS SOOCT 1026 loS SSGCH 5.777 5.44 331 331 1027 P SG 17.884 16.802 1.082 1.082 1028 B4 42.553.115 40.141.860 2,411.255 214.969 2.626,223 1029 1030 404MP Am of L T Plant - Mi Plat 1031 P SE 1032 64 103 1034 4040 Amor of L T Plant. Ot Plant 1035 P SSGCT 293,921 275.84 18.077 (10.598)7.480 1036 B4 293.921 275.844 18.077 (10.598)7.480 1037 1038 1039 404HP Amorization of Otr Elecc Plant 1040 P SG 2.284 2.146 138 138 1041 P SO 38,242 35.92 2.313 2.313 1042 P SG 1043 B4 40,526 38.075 2,451 2.451 1044 1045 Total Amortization of Limit Ter Plant B4 45796.464 43.256,886 2.539.578 204.371 2,743,949 104 1047 104 405 Amortti of Ot Elric Plant 1049 GP S 105 1051 B4 1052 REVISED PROTOCOL Pag 2.17 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNe . FACTOR Ref TOTAL OTHER IDAH ADJUSTMENT ADJTDTAL 1053 40 Amortion of Plant Acquisition Adj 1054 P S 1055 P SG 1056 P SG 1051 P SG 5,419.353 5.141.96 331.388 331,388 1058 P SO 1059 84 5.419.353 5.141.965 331.388 331,388 106 407 Amort of Pro Losss. Unr Plant. etc 1061 DPW S 9,152.248 9.152.248 106 GP SO 106 P SG-180.128 132.94 47.182 (41,182) 1064 P SE 1065 P SG 33,105 312.959 20.146 20,146 1066 P TRDJP 2.016.153 1.892.56 123.585 123.585 1061 84 12.881.634 12,690,121 190,913 (41.182)143,131 106 1069 Tot Amoiztion Expese B4 64,157,451 61,095,512 3,061.819 157,189 3,219,068 1070 1011 1012 1013 Sumary of Amor Expese by Fac 1014 S 10,158.114 10.131.113 20.401 20.401 1015 SE 3,111 3.46 244 244 1016 TRDJ 2.016,153 1,892,56 123,58 123.58 1017 DGP 1078 DGU 1019 so 30.50,211 28.144,178 1.155.439 (1.138)1.748.301 108 SST 29,921 215.84 18.017 (10,598)1,48 1081 SSGCH 5,m 5,44 331 331 1062 CN 5,06.091 4.875.513 206.524 206.524 1083 SG 14.111.333 13.821.231 890.095 22,107 1,112.202 108 Tot Amzati Expese by Factr 63.377,323 60,36.626 3.014.697 20.371 3.219,08 108 40 Taxes Ot Than Incme 106 DM S 23.301.291 23.301.291 1081 GP GPS 69,102.426 65.125,23 3.917.188 601.911 4.58,159 106 GP SO 8.523.359 8,032,198 490.562 49.562 1069 P SE 54.66 50.124 35.94 35.94 109 P SG 1091 DM OPRV-IO 1092 GP EXCTAX 1093 GP SG 1094 1095 1098 1091 Tot Taxes Other Than incoe B5 101,472.741 96.969,058 4,503.690 607.971 5;11.661 109 109 1100 41140 Defe Inv Tax Credi. Fed 1101 PTO DGU (5.854,86)(5,141.169)(701.091)48.641 (218,44) 1102 1103 81 (5.854.86)(5.141.169)(101.091)488.641 (218.445) 1104 1105 41141 Defe Instt Tax Cr - Idah 1106 PT OGU 1101 1106 81 1109 1110 Tot De ITC B1 (5,854.86)(5,147,169)(71,091)48,641 (218,445) 1111 REVISED PROTOCOL Pag 2.18 Year.End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO.ADJUSTMENT ADJTOTAL 1112 1113 427 Intrest on Long- Term Debt 1114 GP S 3,354.85 3.35.855 1115 GP SNP 278.731.910 263,025.694 15.706.216 15.706.216 1116 B6 278.731.910 263.025.694 15.706.216 3.354.85 19.061,071 1117 1118 428 Amoron of Debt Disc & Ex 1119 GP SNP 7.664,485 7.232.601 431,885 431.88 1120 B6 7.66.48 7.232.601 431.885 431.885 1121 1122 429 Amoron of Preium on Debt 1123 GP SNP (58.88)(55.56)(3.318)(3.318) 1124 B6 (58.884)(55.566)(3.318)(3.318) 1125 1126 431 Oter Intere Expens 1127 NUTtL OTH 1128 GP SO 1129 GP SNP 29.764.58 28.087.38 1.677.199 1.677.199 1130 B6 29.764.583 28,087.383 1.677.199 1.77.199 1131 1132 43 AFUD - Bo 1133 GP SNP (28.65,980)(27.039.362)(1.614.618)(1.614.618) 1134 (28.65.98)(27.039.362)(1.614.618)(1.614.618) 1135 1136 Tot Elee. Interest Dens for Tax B6 287.44.113 271.25.749 16,197.36 3.354.855 19.552.219 1137 1138 NonUti Portn of Interst 1139 427 NUTIL NUTL 1140 428 NUTIL NUTIL 1141 429 NUTIL NUT 1142 431 NUTIL NUTIL 1143 1144 Tot NoIH Intst 1145 1148 T otinrest D8on fo Tax B6 287.44.113 271.250.749 16,197.364 3.354,855 19.552.219 1147 1148 1149 419 In & Dids 1150 GP S 1151 GP SNP l 4O.906.60l 138.601.052)12.305.009)12.85.(0)1152 Tot Opti Dedus for Tax B6 40.906.060 38.601.052)2.305.009)P05.0ö9) 1153 1154 1155 41010 Defe In Tax. Fedral- 1156 GP S 359.730.45 34.857.39 13.873.05 (706,029)13.167,30 1157 P TROJO 14.85 13.758 901 901 1158 PT DGP 2.43 2.43 1159 LAOR SO 37.617,391 35.45.323 2,185.06 (286.69)1.878.374 1160 GP SNP 21.316 20.115 1.201 1.201 1161 P SE 7.127.36 6.857.927 469.441 (5.423)46.018 1162 PT SG 7.66;825 7,205.19 463.08 (46.027)(2.22) 1163 GP GPS 1.001 94 58 58 1164 OlTEX OITEX 2,373.50 2,373.5 1165 CUST BAEBT 1.87.36 1.819.28 68.09 68.09 1166 CUST CN 23,817 22.849 968 96 1167 P IBT 121.199 117,55 3.64 5.607 9,22 1168 OPW SND 1169 B7 414.215.852 397.169.611 17.046.240 914.939 17,961,179 1170 REVSED PROTOOL Pag 2.19 Veand FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTMENT ADTOTAL 1171 1172 1173 41110 Defemi Ince Tax - FedraI-R 1174 GP 5 (290.988.771)(279.583.593)(11.40.178)248.600 (11.156.578) 1175 P 5E (7.43.238)(6.94.848)(48.390)7.144 (482.246) 1176 PT DGP (300,173)(30.173) 1177 GP SNP (1.765,373)(1.66.896)(99,477)(99,477 1178 PT 5G (11.033.42)(10.36.126)(667.294)248.904 (418.91) 1179 GP GP5 (531,558)(50.96)(30.594)(30.594) 1180 LABOR SO (22.243.997)(20.96.744)(1.280.253)29.468 (981.784) 1181 PT 5NPO (38,879)(37.059)(1.820)(1,820) 1182 CUST CN 1183 P SGCT (356.221)(334.592)(21.629)(21.29) 1184 DITEX DITEX 845.208 845.208 1185 P TROJO (581,63)(54,89)(35.737)(35.737) 1186 P SSCH 1187 1188 1189 B7 (335.270.262)(321.238,890)(14.031.372)1.64.325 (12.383.047) 1190 1191 Tot Derr Inom Tax..B7 78.9.59 75,930,n1 3.014.869 2,583.264 5,578.132 1192 SCF Adds - Flo Thrugh 1193 5CHMAF 5 1194 SCHF SNP 1195 5CHMAF 50 1196 SCHMF 5E 1197 SCHMF TROJ 1196 5CHMF SG 1199 B6 120 1201 SC Add - Peian 1202 P S 1203 P 5E 87.039 81.30 5,733 5.733 120 LAR SNP 1.09,54 1.03.755 61.789 61,789 120 SCP-S 50 11.167.89 10.525.123 642.768 642.788 120 SCMAP 5G 119,015 111,17 7.196 7,198 1207 DP BABT 120 B6 12,470,488 11.753.00 717,487 717.487 120 1210 SCHMT Ad . Temry 1211 SCHMT-SITUS 5 29.272.03 28.462.675 80,3 (1.249,326)(43.962) 1212 P SSCH 1213 DPW ClAC 65,63.740 62.56.232 3.073.50 3,073,50 1214 5CHT-SP SNP 60,771.288 57.34.895 3,424,391 3.424.391 1215 P TROJO 1,532.58 1.43.421 94.165 94.165 1216 P SG 1217 SCT-Se 5E 19.578,50 18.288.78 1.289.531 186.211 1.455.743 1218 P 5G 26.819.66 27.076.66 1.742.99 (50.528)1.237.461 1219 SCHT-GPS GP5 1,40.646 1.320.031 80.614 80.14 1220 5CHMT-S0 50 15.68.29 14,777.819 902,479 (26,33)876.146 1221 SCHT-SNP 5NPD 29.370.967 27.995.83 1.375.284 1.375,284 122 CUT CN 1223 P 5GCT 938,633 881.64 58.993 56.99 1224 BOODEPR SCHMEX 49.661.101 467.410.161 28.25.340 (64,137)27.60.203 122 B6 148.664,46 707.564.802 41.099.66 (2.263.113)38.36.551 1228 1227 TOTAL SCHEDUE. M ADDITIO B6 761.134.953 719.317.802 41.817,151 (2.26.113)39,554.038 122 REVISED PROTOCOL Page 2.20 Year.End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADJTOTAL 1229 SCHMDF Deuctins - Flow Through 1230 SCHMDF S 1231 SCHMDF DGP 1232 SCHMDF DGU 1233 B6 1234 SCHMO Deuctns. Permanent 1235 SCHMDP S 1236 P SE 4.39.479 4,105.973 289.507 289.07 1237 PTO SNP 381.063 359.591 21.472 21.472 123 SCHMDP 18T 1239 P SG 10.90.494 10.241.238 659.255 (659.25)(0) 1240 SCHMP-S SO 25.050.142 23,608.382 1.441.760 1.441.760 1241 B6 40.727.178 38.315.184 2.411.994 (659.255)1.752.739 1242 1243 SCHMDT Dedutions - Tempory 1244 GP S 68.145.601 66.29.851 1.849,750 (2.470,570)(62o.20) 1245 DPW 8AODE8T 4.973.203 4.793.777 179,426 179,426 1246 SCHMOT-5NP SNP 62,812.29 59.272,895 3,539.399 3.539.39 1247 SCHMOT CN 62.756 60.206 2.55 2.55 1248 SCHMT TROJD 38.625 36.252 2.373 2.373 1249 CUST DGP 6.423 6,23 1250 P SE 22.94.826 21.43.441 1.511.38 114.901 1.626.285 1251 SCHMT-5G SG 12.022.379 11.295.273 727.106 (878.222)(151.116) 1252 SCHMDT-GPS GPS 66.94.561 63.87.799 3,852.762 (189.778)3.682.98 1253 SCHMDT-50 SO 60.098.279 56.63,324 3.45.95 (57.257)3.401.697 125 TAXPR TAXEPR 60.113.141 569.144.970 34.96.171 7.569.532 42.537,703 125 DP SNPD 1256 B6 902,160.088 852.068.212 50,091.877 4.088.605 54.180.482 1257 1258 TOTAL SCHEDULE - M DEDUCTIONS B6 942.887.266 890.383.395 52.503.871 3,429.350 55.933.221 1259 1280 TOTAL SCHEDULE. M ADJUSTMENTS B6 (181.752.313)(171,065,593)(10,686,720)(5,692,463)(16.379,183) 1261 1262 126 1264 40911 Stae Ine Taxes 1265 18T I8T 23.501.83 22.79.027 706.805 (214.30)49.49 1266 18T SE (3,062)(3,06) 1267 REC P SG (34.513)(34.513) 1268 IBT 18T --. 1269 Totl State Tax Expense 23,501,832 22,795.027 706,805 (251.884)45,921 1270 1271 1272 C8ulio of Taxe Incme: 1273 Operati Revenus 4.242,281.360 3.99.771.360 242.510.000 102.96.324 34.476.324 1274 Oprating Deductions: 1275 o & M Exnses 2.787.040.368 2.614.036,769 173.003.599 98,34.235 271.345.834 1276 Deiation Expnse 417.781.814 393.970.225 23,811,589 (961.402)22.85.187 1277 Amortti Expense 64,157.451 61.09.572 3.061.879 157.189 3.219.88 1278 Taxes Otr Than Incme 101.472.747 96.96.058 4.503.690 607,971 . 5.111,661 1279 Intest & DIvidends (AFUDquit)(40.90.060)(38,601,052)(2.305.009)(2.30,009) 1260 Mise Reveue & Expense (11.343,723)(10.60.194)(734.528)493,472 (241,057) 1281 Total Operating Deductios 3.318.202.597 3.116,861.378 201.341.219 98.639,465 299.98.685 1282 Ot Deuctios:. . 1283 Intest Deuctions 287.44.113 271.250,749 16,197.36 3.354.85 19.552.219 1284 Interst on PCR8S 1285 Scle M Adjustments (181,752.313)(171,065.593)(10.68.720)(5,692.46)(16.379.183) 1286 1287 Incme Befo State Taxes 45,878.336 44.593,64 14,284.697 (4.720.459) .9.564.238 1268 1289 State Incme Taxes 23.501.832 22.79.027 706.805 (251.884)45.921 1290 1291 Tot Taxbl Ince 431.376.504 417.798.612 13.577.892 (4.46.575)9.109.317 1292 129 TaxRale 35.0%35.0%35.0%35.0%35.0% 129 1295 Fed Ince Tax. C8ulate 150.981.776 146.229.514 4.752.262 (1.564,001)3.186.21 129 1297 Adjents to Calclated Tax: 1298 40910 PMI P SE 129 40910 REC P SG (1;777.590)(1,m,S90) 130 4010 P SO 1301 40910 IAS_LABOR S 1302 Federal Income Tax Expense 1 .229,514 4, 52,262 3.341,591),671 1303130 Totl Operating Expenses 3,606,682.995 3,395,269.923 211.413.072 98.097,901 309.510.973 REVISED PROTOCOL Page 2.21 Yea.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADTOTAL 1305 310 Land an Land Rights 1306 P SG 2.329.517 2.188.630 140.888 140.88 1307 P SG 34.798.44 32.693.857 2.104.58 2.104.588 130 P SG 52.841.353 49.64.541 3.195.812 3.195.812 1309 P S 1310 P SSGCH 1.246.36 1.174.932 71.431 71,431 1311 B8 91.215.679 85.702.959 5.512.720 5.512.720 1312 1313 311 St and Imprments 1314 P SG 235.66.00 22.849.363 14.216.646 14.216.64 1315 P SG 32.521.96 30.65.160 19.668.8 19.86.80 1318 P SG 186.828.179 175.528.927 11.2.252 (176.928)11.122,324 1317 P SSGCH 53,32.033 .49.992.672 3,39.361 3.039.361 1318 B8 803.44.185 755.024.122 48.424.063 (176.928)48.247,135 1319 1320 312 Boil Plant Eqipent 1321 P SG 730.217.780 66.054.663 44.163.117 44.163.117 132 P SG 667.820.168 627.43.820 40.38.348 40.3&.348 1323 P SG 1.16.54.716 1.142.965.90 73.575.625 1.508.243 75.083.869 1324 P SSGCH 227.303.718 214.276.533 13.027.185 10.480.704 23.507.889 1325 B8 2.841.882.382 2.670.727.107 171.155.275 11.98.948 183.144,223 1326 1327 314 Turt Unts 1328 P SG 147.50.489 138.58.491 8.92.979 8.92.979 1329 P SG 145.269.412 136.48.60 8.785.804 8.785.80 133 P SG 407.154.283 382.529.845 24.624.43 24.624.43 1331 P SSH 54.788.625 51.64.590 3.140.035 3.140.035 1332 B8 754.716.789 709.245.535 45.471.254 45.471.254 1333 1334 315 Acss Eletr Eqpmen 1335 .p SG 88.157,59 82.825.375 5.331.684 5.331.684 1336 P SG 139.35.575 130.930,2 8.428.320 8,428.320 1337 P SG 68.125.707 64.00;507 4.120.20 4.120.20 1338 P SSGCH 46.98.801 44.292.96 2.692.841 2.692.841 1339 B8 342.627.142 322.054.097 20.573.045 20.573,045 134 1341 1342134 316 MJ Po Pl Equipnt 134 p SG 4.918.591 4.621.118 297.73 297.473 134 P SG 5.327.245 5.00.05 322.188 32188 134 P SG 12.510.93 11.754.276 756.653 756.653 1347 P SSGC 3.144.722 2,96.492 180.23 180.230 134 B8 25.901.487 24.34.942 1.55.545 1.556.545 134 135 317 Steam Pl ARO 1351 P S 1352 B8 135 1354 SP Uncl St Pl. Ac 300 1355 P SG 526,307 49.476 31.831 31.831 1356 B8 526.307 49.476 31.831 31.831 1357 1358 13.59 Tot St Proction Plant B8 4,86.317,970 4,567,59.238 292,724.732 11.812.020 304.536.752 136 1361 136 Sumary of Steam Pro Pla by Fac 136 S 1384 DGP 136 DGU 136 SG 4.473.816.709 4.20.243.059 270.573,651 1.331.316 271.90.966 1367 SSCH 36.501.261 364.35.179 22.151.082 10.48.704 32.631.786 136 Tota St Prouc Pl by Facr 4.86.317.970 4.567.593,238 292.724.732 11.812.020 åö4.536.752 138 320 La an Lan Rits 1370 P SG 1371 P SG 1372 B8 1373 1374 321 Str an Iments 1375 P SG 1376 P SG B8 13n , REVISED PROTOCOL Page 2.22 Year-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1378 1379 32 Reacr Pla Equipment 138 P SG 1381 P SG 1382 B8 138 138 323 Turbenrator Unit 1385 P SG 1386 P SG 1387 B8 138 1389 324 Land an Lan Rights 1390 P SG 1391 P SG 1392 B8 1393 139 325 Misc. Por Plant Equient 1395 P SG 139 P SG 1397 B8 139 1399 140 NP Unssd Nu Plan. Acc 30 1401 P SG' 1402 B8 1403 140140 Tot Nulear Proucio Plat B8 140 1407 140 140 Sumar of Nuclear Proti Pl by Facr 1410 DGP 1411 DGU 1412 SG '1413 1414 T ol Nuar Pla by Fac 1415 1416 330 La an Lan RI 1417 P SG 10.626.875 9.98.169 842.707 842.70 1418 P SG 5.307.562 4.986.564 320.99 32.99 1419 P SG 3.122.410 2.93.569 188.841 188.841 1420 P SG 635.700 597.253 38.447 38.447 1421 B8 19.692.547 18.501.554 1.190.993 1.190.993 1422 1423 331 Sts an Imprements 1424 P SG 21.461.160 20.163.20 1:1.7.95 1.297.95 1425 P SG 5.327.119 5.00.93 32.181 32.181 1426 P'SG 50.016.734 46.991.753 3.024.981 3.024.981 1427 P SG 7.101.54 6.672.047 429.497 429.497 1428 B8 83.90.557 78.831.941 5.074.616 5.674.616 1429 1430 332 Rese. Dams & Wateys 1431 P SG 151.44.54 142.473.175 9.171.368 9.171,3 1432 P SG 20.315.731 19.087.0:1.228.883 1.22.883 143 P SG 74.756.625 70.235.391 4.521.234 958.413 5.479.647 1434 P SG 33.26.922 31.254.96 2.011.96 58.114 2.592.077 1435 B8 279.98.821 263.050.574 16.933.247 1.538.527 18,471.774 1436 1437 33 Wat Wh. Tur. & Genetor 143 P SG 32.83.723 30.847.96 1.98.763 1.98.763 1439 P SG 9.479.349 8.90.044 573.305 573.305 144 P SG 35.531.537 33.3.612 2.146.925 2.146.92 1441 P SG 12.69.370 11.931.320 788.050 768.050 1442 88 90.54.979 85.067.936 5.476.044 5.476.04 144 144 33 Ac EI Equt144P SG 5.102.415 4.793.824 30.591 30.591 144 P SG 3.96.930 3.72.891 240.038 240,0 , .1447 P SG 30.647.338 28.793.806 1.85.532 1.853.532 144 P SG 3.423.22 3.216.188 207.034 207.34 1449 B8 43.141.905 40.532.709 2.609.196 2.60.196 145 REVSED PROTOCOL Page 2.23 Yea FERC BUS UNUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTENT ADJTOTAL 1451 1452 145 33 Mi. Po_r Plant Equipent 145 P SG 1.371.505 1.288.558 82.94 82.948 145 P SG 197,885 185.917 11.96 11.968 145 P SG 982.272 922.865 59.407 59.407 1457 P SG 12.963 12.179 784 784 1458 B8 2.56.625 2.40.518 155.107 155.107 145 146 336 Roa. Raads & Bris 1481 P SG 4.63.94 4.356.505 280.44 280.44 1462 P SG 828.976 778,84 50.136 50.136 146 P SG 7,882.825 7.40.077 476.748 476.748 146 P SG 592.158 556.34 35,813 35.813 146 B8 13.94.904 13,097.767 84.137 843.137 148 1467 337 Hy Plt ARO 148 P 5 1469 B8 1470 1471.HP Ur Hy Pla . Ac 30 1472 P 5 1473 P SG 1474 P SG 1475 P SG. 1476 B8 1477 1478 Totl Hyraulic Prolln Plant B8 533,774,338 501,491,998 32,282,34 1,538,527 33.820.867 1479148 Su of Hyraul Pl by Facto 1481 5 148 SG 53.774.338 501,491.998 32,282.34 1.53,527 33.8.867 148 DG 148 DGU ..... 148 Toc Hv Plt by Fac 533.774.338 501.491.998 32.282.34 i.38.527 33.820.867 148 1487 34 La an La Rig 148 P SG 21.54,670 20,239,783 1.302.887 1.302,887 1489 P SG 1490 P SSGCT . 1491 B8 21,542.670 20.239.783 1.302.887 1.302.887 149 149 341 Sts an Imprents 1494 P SG 108,044.808 101,510.325 6.534.483 .6.534.483 1495 P SG 170,926 160.588 10.337 10.337 1496 P SSGCT 4.237.997 3,977.344 260.654 26.654 1497 B8 112,453..730 105.64.257 6.805,474 6.805.474 1498 149 34 Fuel Ho Pr & Acsss 150 P SG 6,597,35 6.198.352 39.004 39.004 1501 P SG 121.33 114.00 7.339 7.339 1502 P SSGCT 2.257.625 2.118,772 138.853 138.853 150 B8 8,976.320 8.431.124 545.195 545,195 150 150 343 Pri Mo 150 P S 1507 P SG 774.173 727.351 46.821 46.821 150 P SG 83.146.070 788.395.038 50.751.032 38.123.174 88.874.206 150 P SST 51.399.802 46.238.511 3,161.291 (65.257)3,0.034 1510 B8 891.320.04 837.36.900 53.959.145 38.57.917 92.017.062 1511 1512.34 Getor 1513 P S 1514 P SG 1515 P SG 207,48.517 194,93.982 12,54.534 12.54.534 1516 P SSGCT 15.873,643 14.897.352 976.292 976.292 1517 B8 22.358.160 209.833.334 13,524.826 13,524,826 REVISED PROTOCOL.Pag 2.24 Yea-End FERC BUS UNADJUSTED RESUl. TS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAl OTHER IDAHO ADJUSTMENT ADJTOTAl. 1518 1519 345 Accssory Electric Plant 152 P SG 112.644,196 105,831.54 6,812.651 6,812.651 1521 P SG 156,586 147.116 9,470 9.470 1522 P SST 3.072,971 2.883.971 189.00 189.000 1523 B8 115.873,754 108.862.633 7.011,121 7.011,121 1524 1525 1526 1527 34 MI. Pow Plt Equipment 1528 P SG 6.65.073 6.250.699 402.374 402,374 1529 P SG 11.813 11.099 714 714 153 B8 6.66.88 6.261.798 403.088 403.088 1531 1532 347 Ot Proucio ARO 153 P S 1534 B8 1535 1536 OP Unlasifed Oter Prod P1ant-Acc 300 1537 P S 153 P SG 1539 1540 1541 Totl Otr ProductIon Plant B8 1.380,189,56 1,29,637.827 83.551,737 38,057,917 121.609,654 1542 1543 Summary of Other Prouclion Plant by Factor 154 S 1545 DGU 1546 SG 1.303.347.52 '1.224.521.879 78.825.647 38,123.174 116.94.821 1547 SSGCT 76,842.039 72.115.949 4.726.090 ~65.257)4.660.833 154 Tota of Otr Prctn Plan by Factor 1.380.189.564 1.29.637.827 83.551.737 38. 57.917 121.609.654 1549 1550 Exrital Pla 1551 103 Expemental Plant 1552 P SG 1553 Totl Experienl Proucton Plant 88 155155 Total Prouction Plant 88 6,774,281,873 6.365.723,063 408,558,809 51,408,46 459,967,273 1556 350 La an Land Rights 1557 T SG 21.205.197 19,922.720 1,282,477 1,22.477 1558 T SG 48.627.811 45.68,831 2.94,960 2.94,960 1559 T SG 23.515.907 22.093.660 1,422.227 (63,234)1,358.994 1560 B8 93.348,915 87.703,231 5.645.684 (63.234)5.582,451 1561 1562 352 Strures and Imprents 1563 T S 1564 T SG 7,679.83 .7.215,359 46.471 46.471 1565 T SG 18.276,825 17.171.45 1,105.371 1,105.371 156 T SG 37.781.28 35.49,431 2.284.997 2.28.997 1567 B8 63.738.084 59.883.244 3.854.840 3.85.84 1568 1569 353 Stti Equint 1570 T SG 134,220.44 126.102,876 8,117.58 8.117,569 1571 T SG 195.779.604 183.938.975 11,840,629 11.840,62 1572 T SG 69.655.578 654.522,282 42.133.296 42.133,296 1573 B8 1.026.655.627 964.564,133 62.091.93 62,091,493 1574 1575 35 Towers an Fixs 1576 T SG 156.34.058 146.884.709 9.45.349 9,45.34 1577 T SG 126.993.44 119.312,959 7,68.48 7.660.484 1578 T SG 141,302.906 132,756.994 8.545,912 8.545,912 1579 B8 424.636.408 39,954,662 25,681.746 25.681,746 1580 1581 35 Pos and Fixs 1582 T SG 68,63.597 64,48.498 4.151.09 4,151.09 158 T SG 118.39.485 111.23.121 7.160.364 7.160.36 1584 T SG 341,601.20 320.941.376 20.659.828 4.928,802 25.588.630 1585 88 528,631.286 496.659.995 31.971.291 4.928.802 36.900.093 156 REVED PROTOCOL Page 2.25 y...End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR R.f TOTAl OTHER IDAH ADUSTMENT ADJTOTAL 1587 356 Clanng and Gring 1588 T SG 207.525.185 194.974.191 12.55.99 12.550.99 1589 T SG 158.557.353 148.967.903 9.589.45 9.589.45 1590 T SG 330.381.583 310.40.311 19.981.273 19.981.273 1591 B8 696.464.121 654.342.404 42.121.717 42.121.717 159Z 1593 357 Undrgnd Coui 1594 T SG 6.371 5.98 385 385 159 T SG 162.746 152.90 9.843 9.84 159 T SG 3.108.495 2.920.495 188.00 188.00 1597 B8 3.277.612 3,79.384 198.228 196.228 1598 1599 35 Unrgro Coors 160 T SG 1601 T SG 1.018.66 957.055 . 61.608 61.608 1602 T SG 6.34.85 5.96.99 383.854 38.854 1603 98 7.36.512 6.920.051 44.462 44.462 1604 160 35 Roa an Trails 1606 T SG 1.890.428 1.776.096 114.332 114.332 1607 T SG 49.754 46.832 29.922 29.922 160 T SG 9.087.04 8.537.46 549.579 54.579 1609 98 11.472.227 10.778.394 693.833 693.833 1610 1611 TP Un Tra Pla . Act 300 1612 T SG 21.93.847 20.60.483 1.326.364 1.326.364 1613 B8 21.930.847 20.604.483 1.326.364 1.326.364 1614 1615 TOO Unssd Tras Su Plant. Acc 30 1616 T SG .1617 B8 1618 1619 Total Transmiion Plant B8 2,87,520,64 2,703,489,982 174,030,658 4.865.568 178,896.225 162 Suar of Trasm Pla by Faç 1621 DGP 1622 DGU 162 SG 2.877.52.64 2.703.489.982 174.030.658 4.865.68 178.896.225 1624 Tot Tramisio Pl by Faç 2.877.520.640 2.703.489.982 174.030.658 4.865.568 176.696.225 1625 36 Lan and Lan Right 1626 DP S 45.675.442 44.418.22 1.257.219 1.257.219 1627 B8 45.675.442 44,418.223 1.257.219 1.257.219 1628 162 361 Str an tmpiment 163 DP S 51.310.36 50.502.370 807.99 807.99 1631 B8 51.310.36 50.502.370 807.990 8õ7.990 1632 163 362 Stn Equt 1634 DPW S 683.432.277 657.449.397 25.982.880 25.982.880 1635 B8 68.432.277 657.44.397 25.982.880 25.982.880 1636 1637 363 Sto Ba Equen 1638 DP S 1.457.805 1.457.805 1639 B8 1.457.805 1.457.805 164 1641 36 Pols, Tow & Fixt 1642 OPW S 83.589.385 781.879.85 54.909.535 54.909.535 164 B8 83,58.385 781.679.850 54.909.535 54.909.535 164 184 365 Ovad Con(lor 164 OPW S 803.34.307 570.596.981 32.746.326 32.746.326 1647 B8 603.343.307 570.596.981 32.746.326 32.746.326 164 REVseD PROTOCOL Pag 2.26 Vea-end FERC BUS UNADUSTED ReSULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUS1MENT ADJTOTAL 1649 36 Undrground Conduit 1650 DPW S 267.66.461 26.916.997 6.747.46 6.747,464 1651 B8 267.664,461 260.916.997 6.747.46 6.747,464 1652 165 165 165 165 367 Unrgun Cond 1657 DPW S 642.487,853 620,397.210 22.09.64 22.09.643 1658 B8 642.487.853 620.397.210 22,090.643 22.09,643 1659 166 368 Lin Trasfrmers 1661 DPW S 96.35.257 902.743.891 60.612.365 60.612.35 1662 B8 963.356.257 902.743,891 60.612.365 60.612.365 166 166 369 Ses 166 DPW S 503.373.333 478.582.329 24.791.003 24.791,003 1666 B8 503,373.333 478.582.329 24.791.03 24.791.003 1667 166 370 Meter 166 DP S 184.224.195 170.48.80 13.735.388 13.735.388 1670 B8 184.224.195 170,48.808 13.735.388 13.735.388 1671 1672 371 Insllns on Customers' Prmiss 1673 DPW S 8.86.604 8.700.244 160,360 160.36 1674 B8 8.860.604 8,700.244 160.360 160.360 1675 1676 372 Lea Pr 1677 DPW S 49.658 44.785 4.873 4.873 1678 B8 49.65 44.785 4,873 4.873 1679 166 373 Str Lig 1681 DP S . 59.329.69 58.742,967 58.732 58.732 168 B8 59.329.699 58.742,967 586.732 586.732 1683 1684 DP Unssed Di Pl . Ac 30 168 DPW S 33.108.283 31,161.289 1.946.994 1.94.99 1686 B8 33.108.283 31.161.289 1.946.994 1.946.994 1687 1688 DS Uncla Di Sub Plant - Ac 300 1689 DP S 1690 B8 1691 1692169 Tot DItribution Plant BS 4,88,262,918 4,637,883,146 246,379,772 24,379.772 1694 169 Sumary of Di Plnt by Fac 1696 S 4.88262,918 4.637,883.146 246,379.772 246.379.772 1697 169 Total Dislr Pla by Fact 4.884.262.918 4.637.883.146 246,379.712 246.379.712 REVED PROTOCOL Pag 2.27 Yea-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTMENT ADTOTAL 1699 389 Land an Land Rights 1700 GoolTUS 5 8.55.822 8.358.183 197.639 197.639 1701 CUST CN 1.128.50 1.082.64 45,860 45.86 1702 PT 5G 332 312 20 20 1703 GooG 5G 1.228 1.153 74 74 1704 PTO 50 5.598.055 5.275.859 322.196 322.196 1705 88 15.283.942 14.718.154 565.789 565.789 1706 1707 39 Sts an Imprvem 1708 G-TUS 5 104.99.183 95.169.127 9.821.058 9.821,05 1709 PT 5G 358.127 336.46 21.659 21.659 1710 PT 5G 1.573.572 1,478.404 95.169 95.169 1711 CUST CN 12.05.26 11.56.327 489.937 489.937 1712 G-5G 4.061.516 3.815.878 245.63 245.63 1713 PT 50 103.687.865 97.720.113 5.967.752 5.967,752 1714 B8 226.727.527 210.086.317 16.641.211 16,641.211 1715 1716 391 0f Furre & Equent 1717 G-US 5 14.820.180 13.881.914 938.266 93.26 1718 PT 5G 277.657 260.86 16.793 16,793 1719 PT 5G 281.018 264.022 16.99 16.99 172 CUST CN 6.30.109 6.49.84 256.265 25,25 1721 G-SG 4.88.96 4.587.64 29.319 29.319 1722 P SE 172.221 160.878 11.34 11.34 1723 PT 50 69.168.973 65.187.95 3.981.018 3.981.018 1724 G-SSGCH 225.27 212.131 12.897 12,87 1725 G-SSGCT 13.46 12.63 828 828 1726 B8 96.147,619 90.617.895 5.529,724 5.529.724 1727 1728 392 Trapon Eqent 1729 G-TUS S 69.741.80 64.957.84 4.783.95 4.783.95 173 PTD 50 8.313.30 7.83.832 478,472 418.472 1731 G-G 5G 14.98.837 14.078.376 90.262 90.262 1732 CUT CN 1733 PT 5G 1.00.011 947.047 60.964 60.96 173 P 5E 752,743 703.164 49.579 49.519 173 PT 5G 155.978 146.54 9.433 9.43 113 G-SSGCH 359.6Ð 33.99 20.610 20.610 1737 PT 5SGCT.44.65 41.909 2.746 2,746 1738 B8 95.360.737 89.048.716 6.312.021 6.12.021 1739 1740 393 Stos Equnt 1741 G-TU 5 8.914.812 8.278.705 636.101 636107 1742 PT SG 33.531 315.23 20.293 20.29 1743 PT 5G 673.39 632.672 40.727 40.727 1744 PTO 50 49.538 46.075 28.463 28.46 1745 G-G SG 2.928.00 2.750.919 177.084 177.08 1746 PT SST 106.99 100.413 6.581 6.581 1747 B8 13.45.276 12.544,022 909.254 90.254 REVISED PROTOCOL Pag2.2S Vear-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTMENT ADJTOTAL 1748 1749 39 Tools. Sh & Garge Equipment 1750 G-ITUS S 31.213.775 29.592.373 1.621,402 1.621,402 1751 PT SG 2.809.419 2.639.507 169.912 169.912 1752 G-G SG 18.089.337 16.99.305 1.094.032 1.094.032 1753 PTO SO 4.130.587 3.892.851 237.736 237,736 1754 P SE 7.106 6.638 46 46 1155 PT SG 4.318.672 4.057.482 261.191 261,191 1758 G-G SSGCH 1.798,459 1.695.386 103.073 103,073 1757 G-5G SSGCT 74.831 70.229 4.602 4,602 1758 B8 62.442,187 58.949.771 3.492,416 3.492.416 1759 1760 39 Labto Eqpment 1761 G-ITUS S 27,85.613 26.316.59 1.343.554 1.34.5 1762 PT SG 60.181 58.541 3.640 3.64 1763 PT SG 827.868 777.799 50.069 50,06 1764 PTO SO 5.474.08 5.159.027 315.061 315.061 1765 P SE 42.43 39,64 2.795 2.795 1766 G-SG 5.746.607 5,399.05 347,551 347.551 1767 G-5G SSCH 253.001 238.501 14.500 14,5 1768 G-G SSCT 110.119 103.34 6.773 6.773 1769 B8 40.173.914 38.89.972 2,063.943 2.083.943 1770 1771 39 Powr Opra Equen 1712 G-5TUS S 89,728.297 83.140.656 6,587.641 6.587.641 1773 PT SG 981.699 922.327 59.373 59.373 1774 G-5G SG 27.006.474 25.373.139 1.633.335 1.63.33 1775 PTO SO 1.676,426 1.579.94 96.487 96.487 1776 PT SG 2.088.71 1.962.349 126.322 126.322 1777 P se 73.823 68.961 4.862 4.862 1778 P SSGCT 1779 G-SSH 724,64 68.117 41.531 41.531 1780 B8 122.280.37 113.730.488 8.549.549 8,49.549 1781 397 Comun Equipen 1782 CO_EO S 106.217.120 100,038.244 . 6.178.876 6.178.76 1783 COM_EO SG 5.569.387 5.232.554 336.83 336,33 1784 COM_EO SG 10.751.58 10.101.336 650.249 65.249 1785 CO_EO SO 49.796.807 46.930.753 2.866.054 288,847 3.154.901 1786 COM_EO CN 4.520.306 4.336.612 183,94 183.694 1187 COM_EO SG 62.831.44 59.031,437 3.80.007 3,80.007 1188 COM_EO SE 113,108 105.658 7.450 7,50 1789 COM_EO SSGCH 952.959 898.34 54.616 54.616 179 COM_EO SST 87.578 82.192 5.386 5.386 1791 B8 240.840.294 226.757.129 14.083.164 288.847 14.372.011 1792 1793 39 Mi. Eqen 1794 G-ITUS S 1,144,675 1.083.959 60.716 60.716 1795 PT SG 18.689 17.559 1.130 1.130 1796 PT SG 25.819 24.258 1.562 1.56 1797 CUST CN 197.26 189.244 8.016 8.016 179 PTO SO 3,2,731 3.22 168 184.56 184,563 1199 P SE 3.531 3.299 23 23 1800 G-G SG 1.313.737 1.234.283 79.45 79.454 1801 G-G SSGCT 2.65 2.487 163 163 1802 B8 5.913.093 5,577.256 335.837 335.837 1803 1804 39 Co MI 1805 P se 262.931.40 245.613.524 17.317.881 11.482.753 28.8.634 180 MP P SE 1807 B8 262.931,404 245.613.524 17.317.881 11.482.753 28.800.634 180 180 39L WI Ca Lease 1810 P SE B8 1811 1812 1813 Rem Cata Lea 1814 B8 1815 REVSED PROTOCOL Page 2.29 VearoEnd FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1816 101139 Genral Caitl Leases 1817 G-TU5 5 7.306.30 7.306.30 1818 P 5G 12,411,745 11.661.090 750,655 750.655 1819 PTO 50 12.902.451 12.159,851 742.600 742.60 1820 B9 32.620.226 31.126.971 1.493.255 1,493.25 1821 1822 Remove Ca Leases (32.620.226)(31.126.971)(1,493.255)(1.493.255) 1823 1824 1825 101134 Ge Gas Lin Ca Leas .1826 P 5G 1827 B9 1828 182 Remove Ca Leass 183 1831 1832 GP Unass Ge Plant. Acc 30 1833 G-ITUS 5 183 PTD 50 692.740 652.869 39.871 39,871 183 CUST CN 1836 G-G 5G 1837 PT 5G 183 PT 5G 1839 B8 692.740 652.869 39,871 39.871 1840 1841 399G Uncsi Gen Plant. Acc 30 1842 G-ITU5 5 1843 PTD SO 184 G-5G 184 PT 5G 1846 PT SG 1841 B8 1848 1849 Tot Gene Plant 88 1,182.246.771 1.106.386.112 75,860,659 11,171,600 87,632.259 185 1851 SUar of Gene PI by Fac 1852 5 470.292.30 43.123.098 32.169,211 32.1..211 185 DGP 185 DGU 185 5G 186,373.310 175,101,56 11.271.742 11.211,142 185 SO 265.142.565 249.882,293 15.260.272 288.847 15.549.119 1857 5E 284.09,376 246.701.765 17.394,611 11.482.753 28.877384 1858 CN 24.208.44 23,224.673 983.772 98772 1859 .DEU 186 SST 27.080 27.08 1861 SS 247.226 247,226 186 Less Ca Lea 1,493.255)1.493,255) 1863 Tota Gene Pla by Facr 186 301 Orzati 1865 i.ITU5 5 186 PTD 50 1867 i.G 5G 186 B8 1869 302 Fra & Cose 1870 i.ITU5 5 1.00.00 1.000.00 1,00.00 1871 i.G 5G 2.94.25 2.767.129 178.127 178.27 1872 i.G 5G 60,589.96 56.925.517 3.66.44 2.56.008 6.230.451 1873 i.G 5G 9.240.742 8.681.867 558.874 55.874 1874 P 5G 1875 P 5G 60.993 56.64 36,348 36.348 1876 B8 74.376.951 68.939.158 5.437.792 2.566,008 8,003.800 1877 REVSED PROTOCOL Page 2.30 Vear-End FERC BUS UNADUSTD RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADJTOTAL 1878 303 Miscllanou Intangibl Plant 1879 1-SITUS S 1.537.927 1.145.54 392.381 392.381 188 I-SG SG 63.40.863 59.228.190 3.812.672 3.12.672 1881 PTO SO 378.024.43 356.267.250 21.757.184 21.757.184 1882 P SE 3,00.044 3.362.929 237.116 237.116 1883 CUST eN 108.710.99 104.293.246 4.417.750 4.417.750 1884 P SG 34.575 323.736 20.84 20.840 1885 P SSGCT 188 88 555.258.839 524.62.897 30.637,942 30.637,942 1887 303 Less Non-Ut Plant 188 1-SITUS S 188 555.258.839 524.620.897 3õ.637.942 30.637.942 1890 IP Unclassi Intaibl Pla - Ac 30 1891 1-SITUS S 1892 I-SG SG 189 P SG 189 PTO SO 1895 1896 1897 Tot Intangible Plant B8 629,635,79 593,56,055 36,075,735 2,56,008 38,641,743 1898 1899 Suar of Intng Plnt by Fac 190 S 2.537.927 1.145.54 1.39.381 1,32,81 1901 DGP .'- 190 OGU 190 SG 138.762.389 128.491.08 8.271.30 2.56.00 10.837.312 1904 SO 378.024.435 356.267.25 21,757.184 21.757.184 190 CN 108.710.99 104.23.246 4.417.750 4.417.750 190 SSCT 1907 SSCH 1908 SE 3.600.044 3.36.929 237.116 -237.116 190 T otlntibi Plt by Facto 629.635.790 59.56.055 36.075.735 2.566.008 38.41.743 1910 Summary of Unssid Plnt (Accun 1 (6) 1911 OP 33.106.283 31.161.289 1.94.99 1.946.994 1912 . DSO 1913 GP 692.740 852.86 39.871 39.171 1914 HP 1915 NP 1916 OP 1917 TP 21.93.847 20.604.483 1.326.36 1.32,3 1918 T50 1919 IP 1920 MP 1921 SP 526.307 494.476 31.831 31.831 1922 Tote Unss Pl by Facto 56.258.176 52.913.11 3.34.059 j.34.059 1923 1924 Tot Ele Plant In service B8 16,347,947,992 15,407,04,359 94,905,633 70,611,639 1,011,517,272 REVSED PROTOCOL Page 2.31 V_oEnd FERC BUS UNADUSTD RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 192 Summary of Elec Plt by Facor 1926 S 5.357.093.153 5.071.151,790 279.941.364 279.941,36 1927 SE 267.69.421 25.06.694 17.631.727 11.482.753 29.114.48 1928 DGU 1929 DGP 193 SG 9,511.594.911 8.93.339.570 575.255.341 48.424.592 623,679.93 1931 SO 64.167,00 606.149.543 37.017,456 288.847 37,306,303 1932 CN 132.919,44 127.517,918 5.401,522 5.401.522 193 DEU 193 SSCH 390,814.961 368.416.65 22.398.30 10.48,704 32.879.012 1935.SSCT 71.282.332 72,529.163 4.753,170 (65.257)4,687.913 1936 Less Ca Leases ~32.62O.22)~,.126.971)£.493,255)l,.493.255)1937 16. 47.947.992 15, 7.042.359 9 .905.633 70,611.639 1.0 1,517.272 193 105 Plan He For Futre Use 193 DPW S 50.024 50.024 194 P SG 1941 T SG 12.239.128 11.49.913 740,215 (740.215)0 1942 P SG 1943 P SE 953.014 89.244 62.710 (62,710)(0) 194 G SG 194 1948 1947 Tot Plan He For Fure Use 810 13,697.167 12.89.182 802.985 (80.985)0 194 1949 114 Ele Pl Ac Adjts 195 P S 1951 P SG 142,633.069 134,00.710 8,626.359 8.626.359 195 P SG 14,56.711 13.680.088 880.623 88,623 195 Tot Elec Plant Acquision Adjustment 815 157,193.780 147.686.798 9,506.982 9.506,982 195 1955 115 Accum Pro fo Asset Ac Adjtm 195 P S 1957 p.SG (74.485.702)(69.962.06)(4.503.639)(4,53.63) 195 P SG 1'0.902.48)1'0.243,09' l (659.374)(659.374) 1959 815 85.368,167)80.205.153 (5,163.014)(5.163.014) 196 1961 120 Nu Fue 1962 P SE 196 Total Nulear Fue 815 196 196 124 Weat 1966 DM S 4.417,918 4.378.819 39.09 39.09 1967 DMC SO l2.48) ~2.321)(142)(142) 196 B16 4,45.45 4.:H.49 38.957 3U57 1969 1970 182W Weath 1971 DMSC S 6,475.025 921.54 5.553.48 5.5.48 1972 DMSC SG 1973 DM SGCT 1914 DMSC SO .... 1975 816 6.475.025 921.54 5,553.48 5.553,480 1976 1977 186W Wøa 1978 DMSC S 1979 DMC CN 1980 DMC CNP 1981 DMSC SG 1982 DMC SO 1983 816 1984 196 Tot Weaterzaio 816 10.890.479 5,29.042 5,592,437 5.592.437 REVSED PROTOCOL Page 2.32 Yea-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 198 1987 151 Fuel St 198 P DEU 1989 P SE 93.079.685 86.94.026 6.130,659 99.919 7,127,578 199 P SSECT 1991 P SSECH 5.254.497 4.934.54 319,952 172.157 492.109 1992 Tot Fuel Stock B13 98,334,182 91,883,570 6,450,611 1,169,075 7,619,687 1993 1994 152 Fuel St . Undisbued 199 P SE 1996 1997 1998 2516 DG& T Worin Capi Desit 199 P SE (551,00)(514.70)(36.291)(36.291)20 813 (551.00)(514.709)(36.291)(36,291) 201 202 2517 oo&T Workng Cap Deposit20PSE (1.54.144)(1.442,44)(101.704)(101.704) 204 813 (1.544.144)(1,442.44)(101.704)(101.704) 20020 25319 Provo Working Cal Deposit 2007 P SE 200820 2010 Total Fue Stok 813 96.239.038 89,926.422 6.312.616 1.169.075 7,481.91 2011 154 Maters and Supplies 2012 MSS S 75,379.082 70.917.669 4.461.413 4.461,413 2013 MSS SG 1.807.015 1.697,727 109,287 109.287 2014 MSS SE 4.314,408 4,030.241 284,167 284,167 2015 MS SO 194,683 183.478 11,25 11,25 2016 MSS SNPPS 73.226.690 66.614.204 4.412.46 4.412.46 2017 MSS SNPPH (21.081)(19,80)(1.275)(1.275) 2018 MSS SNPD (4.850.776)(4.623.640)(227.136)(22.136) 2019 MSS SNPT 2020 MS SG 2021 MS SG 2022 MSS SSGCT 2023 MSS SNPP 2024 MS SSGCH 2025 Total Materials and Supplies 813 150,050,022 140,999,873 9,050,148 9,050,148 2026 2027 163 Stres Exnse Undstruted 2028 MSS SO 2029 2030 813 2031 2032 2516 Pro Worin Capi Deposit20MSSSNPPS (273.00)(256,55)(16.45)(16,45)20 205 813 (273.00)(256.550)(16.45)(16.45) 2036 2037 Tot Mate & Sues B13 149.777.022 140.743.324 9.033.698 9.033,698 2036 2039 165 Prepayments 2040 DMS S 3.232.469 3.56.96 173,502 173,502 201 GP GPS 8.147.933 7.678.979 468,95 ..95 2042 PT SG 5.054.50 4,748.813 30,69 30.69320PSE3.641.35 3,401,516 239,83 239.36 2044 PTD SO 19.22.698 18.114.452 1.106.247 1.106.247 2045 Totl Prepayments 815 39,296.959 37,002,726 2,294,233 2,294.233 20 REVSED PROTOC Page 2.33 Year-End FERC BUS UNAJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAl 207 182M MI Regulato Assets 204 0052 5 58.43.687 58.721.817 (287.130)(28.865)(315.995) 209 DEFSG SG 7.092.836 6.66.866 428.970 428.970 2050 P SGCl 10.758.573 10.103.447 653.126 65.126 2051 DEFSG SG.p (68.181)(68.181) 2052 P SE 203 P SSGCT20002SO 7.055.54 6.649.462 406,82 406,8220B1183.339,641 82.138.593 1.201.048 (97,046)1,104,002 206201 186M MI Deer Dets20LABOR 5 4.22.084 4.220.084 209 P SG20PSG 2061 DEFSG SG 39.49.83 37.102.453 2.388.381 2.368.381 202 LABOR SO 97.769 92.142 5.627 5,627 203 P SE 6.030.427 5.633,235 397.192 142.349 539.541 20 P SNPPS 205 GP EXeTAX .20 Totl Mis. Defe Debi 811 49,839,114 47,047,914 2,791.200 142,349 2,933.549 207 2068 Working Ca20ewcCah Woin Cait 2070 ewe 5 44.40.697 42.132.034 2.274.663 1,232.84 3.507,507 2071 ewe SO 2072 ewe SE 2073 B14 44.406.697 42.132.034 2.274.663 1.232.844 3.507.507 2074 2075 owe Ol Wo ca. 2076 131 c.GP SNP 22.99.473 21.703,480 1.295.993 (1.295.993) 2077 135 WO Fii GP SG 2.691 2.528 163 163 2078 141 __GP SO 918.46 86.598 52.862 52.862 2079 143 OlAJ GP SO 16.07.23 15.651.401 955.829 955.829 20 232 Al PTO 5 2081 23 Al PTO 50 (1.278.895)(1.205.288)(73.607)(73,607) 2082 232 Al P SE (1.216.083)(1.135.98)(80,097)(80.097) 203 232 Al T 5G 2 2 0 0 208 2533 0l"' li CN. P 5 205 253 _-'ll.CN.P SE (5.60.322)(5.236.130)(36.192)(36.192)20 23 -_.IlP SE (2.401.44)(2.243.273)(158.170)(158.170) 207 230 -_.IlP 5 208 25105 ARRoLl P 5 (30.363)(30.363) 209 25105 ARRoLIo P SE (437,40)(40.596)(28.810)(28.810)20 2533 ~_P SSECH 2091 B14 29,558.34 27.96.372 1.594.971 (1.295.993)298.978 20220 Totl Wong Capil B14 73,96,040 10,095,406 3,869,634 (63,149)3,806,48 2094 MiHane Rate Ba2018221Unr Pl & Reg Stud Co 2096 P 5 20720 B15 2099 2100 182 Nur Pl . Troja 2101 P 5 (1.059.80)(1,059.80) 2102 P TROJP 2.519.600 2.365,155 154.44 15444 2103.P TROJ 3.689.386 3.462.703 226.683 226.683 2104 815 5.149.186 4.768.058 381.128 381,128 2105 2106 REVISED PROTOCOL Page 2.34 Yea-Ed FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTMENT ADJTOTAL 2101 2108 1869 Mis Derr DebiTrojan 2109 P 5 2110 P 5NPPN 2111 615 2112 2113 Totl Micellaneous Rat Base B15 5,49,186 4,768,058 381,128 381,128 2114 2115 Total Rat Base Additons B15 59019.257 55,396,311 36.622,94 34,244 36,971,190 2116 235 Custer Servic Depoit 2111 CU5T 5 2118 CU5T CN 2119 Tot Customer Serve Deposit B15 2120 2121 2281 Pr Ins PTD 50 2122 222 Inj & Dam PTD 50 (6.054.192)(5.705,743)(34.44)(34.449) 2123 2283 Pen & Ben PTD 50 (20,38,156)(19,213.397)(1,113,359)(1.173,35) 2124 25 RegLiab PTD 5G (52,919)(52.919) 2125 25 RegLia PTD 5E (101.06)(101.08) 2126 25 Ins Pro PTD 50 ..-.- 2121 615 (26.44.948)(24,919,140)(1.521.808)(153.987)(1.675.795) 2128 2129 22 Aceu Hy Relnsi Obligation 2130 P 5 2131 P 5G 2132 815 2133 2134 22842 Prv-Tro P TROJO (2,48,00)(2.331.387)(152.622)(152.622) 2135 230 ARO P TROJP (2.273,192)(2,134,414)(139.318)(139,378) 2138 25105 ARO P TROJP (86.813)(812.741)(53.072)(53.072) 2137 25 P 5 251.99 251.99 .- 2138 615 (5.371.617 .(5.026.54)(345,02)(345.072) 2139 2140 252 Cu Adncs fo Con 2141 DPW 5 (17,214.23)(11.164.55). (49.619)(126.145)(175,24) 2142 OPW 5E 2143 T 5G (3.5.873)(3.32.54)(214,331)(109.501)(3232) 2144 DPW 50 2145 CUST CN 3.212.311 3.139.33 132.919 1132,919) 0 2146 Totl Cusomer Adanc fo Constrction 819 (17,485,789)(17,354,757)(131,031)36,625)Ø..656) 2147 2146 25 502 Emsis 2149 P 5E 12.68.5411 g,68,541I 2150 819 2.682.54l .682.541 2151 2152 25 0I De Cn . 2153 P 5 (4,993.83)(4.917.886)(75.95)(7.95) 2154 LAR 50 (532,374)(501.13)(30,641)(86.622)(915,2) 2155 P 5G (19.09,719)(11.93.882)(1.154.837)(86,57)(1.241.424) 2156 P 5E ¥.132.1871 ~,552.2331 (179.551 (119.95! 2157 819 ( 7.35.120 ( .911.734 (1.441.386 (971.210)(2.412.595 REVSED PRTOCOL Page 2.35 Year-End FERC BUS UNADUSTD RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH .ADUSTMENT ADTOTAL 2158 2159 190 Acmul Defem Incme Taxes 2160 P S 8,073,135 7.567.003 506.132 (175.772)330,36 2161 CUST CN 112.198 107,638 4,559 (96)3,592 2162 P IBT 22.268 22.268 2163 LAOR SO 40,281,86 37,96.44 2.318,421 1,476,05 3,794.476 2164 P DGP 36 36 21~CUST BABT 2,839.496 2.737,051 102.44 (68.094)34.351 2166 P TROJO 137 128 8 (901)(892) 2167 P SG 42.278,827 39.721,82 2.55.997 262,489 2.819.48 2168 P SE 17.356.183 16,213.025 1.143.159 991.363 2.140.52 2169 PTO 5NP (0)(0)(0)(1,201)(1.201) 2170 DPW 5NPO 767,198 731.275 35.924.806 36.130 2111 P 55GCT 2.50.335.2.351,241 154.088 154,088 30.116 2172 Tot Acum Deed In Tax"819 114,214,140 107.393.006 6,821,134 2.66,133 9.487.881 2173 2174 281 Acc Deferr Inco Taxes 2175 P 5 2176 PT OGP 2177 .T 5NPT 2178 B19 2179 2180 28 Accul Defeln Tax 2181 GP 5 (4.587.219)(4.078.150)(50.069)(83.432.38)(83.941.44) 2182 ACCT OITBAL (1,307,96.45)( 1.2,104,997)(81.878.45)79.277.22 (2.601.11) 2183 PT GP5 (58)(58) 2164 LABOR 50 (14,601.54)(13,761.151)(84.391)(148.691)(989,83) 2185 PT 5NP 2186 P 5E (13,070,44)(12.20.56)(860.88)(49,190)(910.70) 2187 P SG (12,819.089)(11,85.894)(163,195)(67.997)(831.192) 2188 B19 (1~352.861.155)(1,26,00.161 )(84,851,994)(4.421,034)(89.273,028) 2169 2190 283 Ac Defe In Taxes 2191 GP 5 (34.92.38)(34.179.121 )(750.262)698111 (52.151) 2192 P 5G (9,7l).40)(9,122.190)(581,219)94.807 (492.412) 2193 P 5E (16,716,219)(15.615.212)(1,101.008)130.483 (970.525) 2194 LAOR 50 (4.756.516)(4.482.755)(273.761)(36.547)(310.30) 2195 GP GP5 (14.06,082)(13,25.85)(809.228)30.594 (778.634) 2196 PTD 5NP (7.94.83)(7,49.212)(441.626)99.477 (348.149) 2197 P TROJO 180.050 168.98 11,06 35.737 46.799 2198 P .5SGCT 2199 P 5GCT (2,907.765)(2,731.20)(178.55)21.629 (151.927) 22 P SSCH 221 B19 (90,83.183)(86,706.56)(4.134.597)1.074.29 (3,06.301) 22223 Totl Acm De Incom Tax 819 (1,329,490.178)(1,247,325,321 )(82.164,857)(680,611)(82,845,468) 224 255 Acul Invtment Tax Cret22PT522PTDITC8 (2.90,86)(2,908.86) 2207 PTO ITC8 (4.401,706)(4.401,706)22 PTO ITC86 (1.973,007)(1.973.007)22 PT 1TC8 (281,502)(281.502) 2210 PTO ITC8 (604.58)(604.588) 2211 PTO ITC9 (373,45)(321,243)(52.215)10,228 (41.987) 2212 PTO IBT ... 00.073) ~3.131 2213 Tot Acml ITC 819 (10.543,126)(10.49.911 )(52.215).84)(î5.060 2214 2215 Tot Rae B_ Des 2216 RESED PROTOCOL Page 2.36 VearoEnd FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2217 . 2218 2219 108SP Steam Pro Plant Accumulted Depr 222 P S 2221 P SG (846,57.975)(794.888.915)(51.169.060)(51.169.06) 22 P SG (90a.37.747)(853.120.189)(54.917.558)(54.917.558) 2223 P SG (482.328.111 )(45 157.207)(29,170.904)(35.49)(29.20.394) 2224 P SSGCH (218.29.175)(20.788.57)(12,511.118)(158.314)(12.669.432) 2225 617 (2.45.723.008)(2.306.954.368)(147.768.640)(193,803)(147.962.443) 226 2227 108NP Nucr Pr Plant Accmulte De 2228 P SG 2229 P SG 2230 P SG 2231 617 2232 2233 2234 108 Hyic Pro Plt Ac De 2235 P S22PSG (142.234.272)(133.63.032)(8.602.240)(8,602.240) 227 P SG (28.034.185)(26.338.69)(1.95.49)(1.695,490) 2238 P SG (53207,003)(49,98.077)(3,217.926)(21.08)(3.2.012) 223 P SG (7.63.571)(7.172,837)(461.734)(16.093)(477.821) 2240 617 (231.110.031)(217.132.640)(13.977.391 )(37.179)(14.014,510) 2241 2242 1080P Ot Prucon Plant. Acc Depr 2243 P S 2244 P SG (1,911.321 )(1.79.726)(115.596)(115,59) 2245 P SG 2246 P SG 2247 P SSCT 2248 617 224922 108EP Expetal Plnt . Acc Depr 2251 P SG 2252 P SG22 225422 Totl Proucn Plant Accum DeprIation B17 2,791,088.453)2,622,960.435)168,128.018)1,505,904)169,633,921 ) 2256 2257 Suma of Pro Pla Deciatn by Facto 2256 S 2259 DG22DGU 2261 SG (2.55.972.738)(2,402,328.618)(154.64.120)(1.35.201 )(155,94.321) 222 SSGH (218.299.175)(20.188.057)(12,511.118)(158.314.)(12.66.432) 226 SSGCT ~'5.8'6.54O)~'4.843.760)(972.780)2.611 (910.168) 224 Totl of Pro Pla Deatin by Fac (2.91.088.453)(2.22.960.435)(168.128.018)(1.505.904)(169.633,921 ) 226522 2267 108TP Traision Pla Aculd Depr 226 T SG22TSG 2270 T SG 2211 Tot Trans Pl Accum Depreciatin B17 REVSED PROTOCOL Pag 2.37 Year-End FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 227 108 Land an La Rights 2273 DP S (5.413.495)(5.186.980)(226.515)(226.515) 2274 B17 (5.13.49)(5.186.980)(226.515)(226.515) 2275 2276 10831 Sts an Imprvements 2277 DPW S (16.237.713)(15.697.823)(539.890)(539.890) 2278 B17 (16.237.71)(15.697.823)(539.890)(539.890) 2279228 108362 St Equent 2281 DP S (171.997.187)(164.377.105)(7.620.082)(7.620.082) 222 B17 (17.997.187)(164.377.105)(7.620.082)(7.620.82) 2283 2284 108363 Stra Batt Eqipment 2285 DP S (827.985)(827.98) 2286 B17 (827.985)(827.985) 227 2288 1084 Po. Tow & Fixs 229 DPW S (44.32.666)(418.184.425)(25.145.241 )(25.145.241 ) 22 B17 (44.329.66)(418.184,425)(25.145.241 )(25.145.241 ) 22122 10836 Ov Cors 2293 DP S (25.497.098)(238.49.864)(12.447.214)(12,447.214) 22 B17 (250.497.098)(238.049.884)(12,447.214)(12.447.214) 2222 1083 Un Condit227DPW S t'12.289.079) (108.994.948)(3.294.132)(3.29.132) 22 B17 (108.994.948)(3.294.132)(3.294.132)112.289.079)2223 108367 Unrg Couctor 2301 DPW S (231.621.244)(22.96.376)(10.654.868)(10.65.868) 2302 B17 (231.621.244)(220.96.376)(10.654.868)(10.654.868) 233 2304 108 Lin Traer 235 DPW S (357.08.811 )(329.931.490)(27.152.321 )(27.152.321) 2308 B17 (357.083.811 )(329.931.49)(27.152.321)(27.152.321) 237 238 108 Se23 DP S (150.691.618)(139,72.013)(10.919.606)(10.919.60) 2310 B17 (150.691.618)(139.772.013)(10.919.606)(10.919.606) 2311 2312 10870 Me 2313 DP S (7.56.631 )(71.94.570)(5.625.061 )(5.625.081) 2314 B17 (77.569.631)(71.94.570)(5.625,61 )(5.625.061 ) 2315 2316 2317 2318 10871 Inta on Curs' Pieises 2319 DPW S (5.923.00)(5.784.615)(138.393)(138.393) 23 B17 (5.923.008)(5.784.615)(138.393)(138.393) 231 2322 10872 Lea Prrt 2323 DPW S (41.112)(38.426)(4.66)(4.66) 2324 B17 (41.112)(36.426)(4.686)(4.686) 2325 2326 108373 Str LIg 237 DP S 12.90.157)(20.632.456)(272.701)(272.701) 2328 B17 l2.905.157)(20.632.456)(272701)(272.701) 232923 10800 Un Dlst Plan - Ac 30 231 DPW S 232 8172323108DSUn Dit Sub Pl . Ac 30 2335 DPW S 2336 817 237 2336 108DP Unc Dlst Su Plt . Ac 30 2339 DPW S 234 B17 231 23223 Totl Distribution Plan Accum Depration B17 (1.84.427.806)(1,740.387.096)(104,040,710)(104,040,710) 23423 Sumary of DItrio Plan De by Facto23S (1.844.427.80)(1.740.387.096)(104.04.710)(104.04.710) 23723 Tot Ditrbution Deprti by Fac 817 (1.844.427.806)(1.740.387.096)(104.040.710)(104.04.710) REVSED PROTOCOL Page 2.38 Vear-nd FERC BUS UNAUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTENT ADTOTAL 2349 108P Gene Plant Accumulated Depr 2350 G-TUS 5 (148.928.702)(136.947.489)(11.981.213)(11.981.213) 2351 PT 5G (7,900.371 )(7.422.561)(4n.810) (477.810) 2352 PT 5G (15,35.85)( 14.424,327)(928,531)(928.531) 2353 G-5G SG (41.126,288)(38.63.99)(2.487.292)(2,487.292) 2354 CUST CN (6.170.38)(5.919.633)(250.749)(25749)23 PTD 50 (89.729.60)(84.56,216)(5.164,38)(20.433)(5.184,818) 2356 P 5E (487.172)(455.85)(32,087)(32.087) 2357 G-5G 55GCT (62.106)(58.286)(3.820)(3.820) 23 G-S 55GCH (2.571.626)(2.424.242)(147.385)(147.38) 235 B17 (312.329.106)(290.855.835)(21,473.272)(20.433)(~1.493. 705) 23 2361 232 10SMP Mining Plant Acmul Oepr. 236 P 5 2364 P 5E (158.684.619)(148.232.915)(10,451.704)(10.451.70) 238 B17 (158.68.619)(148.232.915)(10.451.704)(10.451.704) 236 108P Less Cea Sius Deeciatin 2367 P 5 236 B17 (158.684.619)(148.232.915)(10.451.704)l1.451.704) 2369 2370 108139 Acc Depr. Ca Lease 2371 PTO SO B17 2372 2373 2374 RØf Ca Leases 2375 B17 2376 2377 108139 Acum Depr. Caitl Leas 2378 P 5 2379 P SE B17 238 2381232 Remove Cap Leas23 B17 2384 235238 Tot Gel Plant Aceum Depreation B17 (471.013.725)(439.088.749)(31.924.976)(2,433)(31,945,410) 238723 2389 239 5umai of Genera Deiatin by Fac 2391 5 (148.928,702)(136.947.48)(11.981.213)(11.981.213) 2392 DGP 2393 DGU 2394 5E (159.171.791)(148.687.99)(10.48.792)(10,48.19) 2395 50 (89.729.60)(84.56.216)(5.184.384)(20.43)(5.184.818) 2396 CN (6.170.38)(5.919.633)(2,749)(25.749) 2397 SG (64.379.517 (60,485.88)(3.89.633)(3,893.63) 239 DEU 2399 5SGT (62.106)(58.28)(3.82)(3.82) 240 SSGCH (2.571.626)(2.424.242)(147,385)(147,3) 2401 Remov Ca Leases ..-- 2402 Tota Gera Deciati by Fac (471.013.725)(43.08. 749)(31.924.976)(20.433)(31.945.410) 2403 240240 Tot Acum Depriatio. Plant In Seice B17 (8,184,56.183)(5,815.271.841)(389.292,542)(1.58,949)(370.880.490) 240 111SP Acum Prov fo Amrt-5eam 2407 P 5SGH 240 P SSGT f623.695l f585.336l f38.36l f38.361240B18623.695 585.33 38.360 38.360 2410 2411 2412 111GP Accum Pro for Amort-Genra 2413 G-U5 S (17,04.932)(17.046.32) 2414 CUST CN (1.979,017)(1.898595)(80,422)(8.42) 2415 I-G SG (684.687)(64,278)(41.40)(41.40) 2416 PTO SO (6.72.243)(6.476.711 )(395.532)(395.32) 2417 P SE .--. 2418 818 (26.582.878)(26.065.515)(517,364)(517.364) 2419 REVSED PROTOCOL Page 2.39 V_oEnd FERC BUS UNADJUSTED RESULTS IDHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADTOTAl 2420 2421 111HP Accm Prov for Am-Hro 2422 p SG (34.575)(323.736)(20.84)(20,.) 2423 p SG 2424 P SG (4.159)(3.907)(252)(252) 2425 P SG (311.1791 (292.36)(18.820)(18.20) 2426 618 (659.914 (62O.003ì (39.911)(39.911) 2427 2428 2429 1111P Accm Prov fo Amo.lntngie Plant 243 I-sTUS S (734.912)(39,679)(695.23)(695.23) 2431 P SG 2432 P SG (29.202).(281.106)(18.096)(1a.96) 243 p SE (859.911)(803.273)(56.638)(56.63) 243 I-S SG (31,441.49)(29.53.93)(1,901.562)(1.901.562) 243 I-SG (10.582.599)(9.942.570)(64.029)(76.372)(716.401) 243 I-G SG (2.491,687)(2.340.992)(150,696)(150.69) 2437 CUST CN (79.592.211 )(76.357,778)(3.23,43)(3.2.433) 243 P SSCT 38.36 38.80 243 p SSGCH (19,979)(18.834)(1.145)(1.145) 244 PTO SO (248.321.776)(234,029.624)(14.292.152)(14.29.152) 2441 618 (374.34.769)(353.353.785)(20.989.983)(38.012)(21.027.99) 2442 1111P less NonUlli Plnt 244 NUTIL OTH .... 244 (374.34. 769)(3s3.353. 785)(20.989.983)(M.012)(21.027.$9) 244 244 11139 Acum Amtr . Ca Lease 2447 G-sUS S 244 P SG 244 PTO SO 245 2451 2452 R-c.~- 245245 Tot Acm Prviio fo Amrtaton B18 (402,210,256)(380,624.638)(21,585.618)(38.012)(21,23,630) 245 245 2457 245245 Su of Am bV Fac246S (17.781,84)(17.08,610)(695.23)(-'23) 2461 DG 2462 OGU 246 SE (859.911)(803.273)(56.63)(56,38) 246 SO (255.194.019)(240.50.33)(14.687.68)(14.687,684) 2465 CN (81.571.22)(78,2,372)(3.314.85)(3.314.856) 246 SSGCT (623.69)(58.33)(38.36)38.36 0 2467 SSGCH (19.979)(18.834)(1,145)(1.145) 246 SG (46.159.581)(43.367.878)(2.791.70)(76.372)(2,86.075) 246 Less Ca Leas ... 2470 Tota Pro For Amn by Fac (42.210,256)(38.624.638)(21.585.618)(38.012)(21.623.630) 3 IDHO REVISED PROTOOL Pag3.0TOI Rev Adim (Tab 3) TOTAl 3.1 3.2 3.3 3.4 3.5 3.6TemReveueEffec Pri JoltUse Whee Gn Tag Total Noze No No Chan Ree Re R_ 1 Op Reue:2 Ge Buins Revue 16.979.728 (802.827)6.218,962 11.56.593 Inpata4 Spe Sal5 Ot Opra Rev 1.04.70 (5.784)1,146.744 27.153 6 Tot Op Re 18,028,43 (802.827)6.218,962 11,563.59 (5.784)1,146.744 276.153 7 8 Opat Exses:9 Stee Pructio10 Nu Pi11 Hy Pro 12 Ot "-Sup 13 Trasmiio14 D1ti (36.729)(36.72)15 Cu Acti916 Custo Ser & In 17 Sa18 Adtr & Ge 19 Tot O&M Ex (36.72)(36.729)20 De21 Am 22 Taxes Ot Th Inco23 In Tax: Fed 5,782.46 (2.23)2.077.817 3.86.512 10.34 38.139 92265 24 Sla 785741 (38.44)282.341 524.987 1,06 52.06 12.537 25 De In Taxes 26 kwlmt Tax Cr Ad. 27 MI Re & Exnse 758,103 26 Tot Op Exnses:7.289.577 (30.681)2,36.158 4,38,499 (24,978)43,201 104.803 29 30 Op Re For Ret:10.73.85 (49.146)3,58,80 7,175.09 19,13 711.54 171,350 31 32 Ra Ba 33 EI PIIn see 34 PI Hefo Fut Use 35 MIe Deem De 38 EJ PI Ac Ad37 Nu Fuel38 Pr 39 Fue Stok40 Ma & Supp41 Woi Cl42 We Lo 43 Mie Ra Ba 44 Tot EI Pl: 45 46 De: 47 Acm Pr For De 48 Ac Pr For Am 49 Aium De Incom Tax50 lN IT 51 Cuto Ad For Co 52 Custom Ser Deit53 Mice Des (2.68.541) 54 55 Tot De:(2,68,541) 58 57 Tot Ra Ba (2.682.541) 58 59 60 Estima ROE lm 4.342%-0.197%1.~2.842'"0.00'"0.28 0.06% 81 82 63 84 TAX CACULTI: 8568 Op Re 17,307,062 (80827)6.218.96 11.5659 30.96 1.148744 27153 87 Ot Dect 68 Intt (AFUO) 69 In70 Sch "M Ad71 Scle "M De 72 Inc Be Tax 17.307.062 (802.827)8.218.962 11.56.59 30,96 1.146.744 276.153 73 74 Slae Ine Tax 785.741 (3.44)282.341 524.987 1,06 52.062 12.537 7576 Tax In 16.521.322 (768,379)5.938.821 11,03.606 29,559 1,094.681 26.615 77 78 Fed In Tax 5,762.46 (26.23)2.077.817 3.86.512 10,34 38,139 92,265 IDAHO REVISD PRO Pa 3.0.1 Total~Ac (Tab 3) TOTAL 3.7 3.8 0 0 0.0 0 0 CIaSlor SO~ Em~Al 0 0 0 0 0 1 Op ~ue:2 Ge Bus Re3 Inme 4 Spii Sale5 0I Op Reve (36.424) 6 Tot Op Re (36.424) 7 8 Op Ex:9 Ste Pr10 Nucle Pr11 Hy Pr12 0I Po SU 13 Trasmiio 14 Dilr15 Cuto Ac 16 CUsto 8e .. In 17 Sal18 Adtr .. Ge 19 Tot O& Ex20 De21 Am 22 Tax 0I Th ii 23 ii Tax: Fec (123.94)(25.29) 24 Sta (16,72)(34.418)25 De In Tax26 Intm Tu Cn Ad 27 MI R- .. ex.758.103 26 Tot 0p Ex:(139.21)470.39 29 30 Op Re For Rw (22.60)(470.39) 31 32 Ra. Ba: 33 EI Pl In Ser 34 PI He fo Fut Us35 Mi De De 36 Ef P11l Ac Ac 37 Nu Fuel38 Pr 38 Fue Sto40 .M8" Su41 Wor Cl42 Wea i. 43 Mi Ra a.. 44 ToI EI Pl 4S 46 De: 47 Acm Pi ForDe46 Ac Pi For Am 49 Ac De In Tax50 Unam IT 51 Cu Aå For Con52 Cu 8e De53 ~ De (2,82.541) 54 55 Tot De:(2.68.541) 58 57 ToI Ra Ba (2.68.541) 58 5980 Esti RO lm -0.091%-0.121%0.00 0.00%0.00 0.00%0.00 81 82 63 84 TAXCAUlTl 8566 Op ~(36424)(758 103)87 Ot De88 In (AF) 69 InI70 Schii "M Ad71 Sc'M" Deucli 72 Incom il Tax (36,424)(758 103) 7374 Sta Inc Tax (18.72)(3.418) 75 78 Tax ii (351,898)(72,68) n78 Fec in T_(123.09)(25.29) Rocky Mountain Power PAGE 3.1 Idaho Genral Rate Case. December 2007 Temperaure Normalization TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Revenue: Residential 440 1 335.909 10 Situs 335,90 Commercial 442 1 (1,138.736)10 Situs (1.138,736) Total (802,827)(802.827)3.1.1 Description of Adjustment: This adjustment normalizes revenues in the test period by comparing actual loads to temperature normalized loads. Weather noralization reflects weather or temperature patterns which were measurably diferent than noral. as defined by using 30-year historical studies by the National ocanic & Atmospheric Administration. Only residential and commercial sales are considered weather sensitive. Industrial sales are more sensitive to speific economic factors. This revenue adjustment coesponds with temperature adjustments made to system peak. energy loads and net poer costs. Ta b l e 1 R e v e n u e Ro c k y M o u n t a i P o w e r St a t e o f I d a h o Su m m a r y o f R e v e n u e A d j u s t m e n t s 12 M o n t h s E n d i g D e c e m b e r 2 0 0 7 (5 0 0 0 . s ) - Ad j 3 . 2 Ad i 3 . 1 Ad . i 3 . 3 Ad i 3 . 3 To t a l To t a l To t a l To t a l To t a l Bo k e d No r m a l i z i n g Te m p e r a t u r e Ty p 1 Ty p e 1 Ty p 2 Ty p e 3 Ad j u s t e d Re v e n u e Ad j u s t m e n t s l No r m a l i z a t i o n Ad j u s t m e n t s Ad j u s t e d Ad j u s t m e n t s 3 Pr o f o r m a Re v e n u e Re v e n u e Ad i u s t m e n t 4 Re s i d e n t i a l $4 9 5 2 8 $4 , 9 6 2 $3 3 6 $5 , 2 9 8 $5 4 , 8 2 6 $0 $2 , 7 0 9 $5 7 , 5 3 4 Co m m e r c i a l $2 6 0 1 2 $4 4 6 -( $ 1 , 1 3 9 ($ 6 9 2 $2 5 , 3 2 0 ($ 9 ) $1 5 $2 5 3 2 6 In d u s t r i a i 2 $5 6 , 5 3 0 51 , 3 8 4 $0 $1 . 3 8 4 $5 7 . 9 1 4 ($ 0 ' $2 , 1 8 2 $6 0 , 0 9 6 Pu b l i c S t & H w v $2 4 3 $5 $0 $5 $2 4 8 $0 $1 9 1 $4 3 9 Nu W e s t $3 , 6 5 8 $3 3 2 $0 $3 3 2 53 , 9 9 0 $0 $2 4 9 $4 , 2 3 9 Mo n s a n t o - F i r m 52 , 6 2 2 $2 6 $0 $2 6 $2 , 6 4 9 $0 $3 5 4 $3 , 0 0 3 Mo n s a n t o - N o n F i r m $4 5 , 6 0 7 .( 5 2 , 1 9 1 ' $0 (5 2 . 1 9 1 54 3 . 4 1 6 50 55 , 8 7 2 $4 9 , 2 8 7 Mo n s a n t o C u r t a i l e d s $0 $1 , 2 5 5 $0 $1 , 2 5 5 51 , 2 5 5 $0 50 $1 . 5 5 Mo n s a n t o - S u b t o t a l 54 8 , 2 3 0 (5 9 1 0 $0 (5 9 1 0 $4 7 . 3 1 9 50 56 , 2 2 6 55 3 , 5 4 5 To t a l I d a h o 51 8 4 , 2 0 0 $6 , 2 1 9 (5 8 0 3 $5 , 4 1 6 $1 8 9 , 6 1 6 ($ 9 ) 51 1 , 5 7 2 $2 0 1 . 8 0 So u r c e / F o r m u l a 30 5 F Ta b l e 3 Cu s t o m e r B+ C A+ D Ta b l e 3 Ta b l e 3 E+ F + G In f o . Se r v i c e s A B C D E F G H i. I n c l u d e s r e m o v a l o f B P A c r e i t 5 3 i , 7 5 2 , r e v a l o f A c q . C o m m i t m e n t r e e n u e s 5 5 2 5 , a n d n o n n l i z a t i o n o f r e v e n u e s 5 3 4 3 . 2. I n c l u d e s I r g a t i o n . 3. I n c l u d e s a n u a i z a t i o n o f Nu W e s 5 1 0 0 a n S c h e d u l e 1 9 b i l e d c h e a p e r - 5 8 . 4. P r o f o n n c h a g e o f M o n s t o c o n t r t a n i r r g a t i o n p n c e c h a g e a d j u s t m t . 5. T h e r e v e n u e a s s o c i a t e d w i t h c u r t l e d l o a i s a d e d b a c k , s i n c e t h r e u c t i o n i n l o a d u e t o c u r l m e n i s c o n s i d e r a n a c q u i s i t i o n o f re e s t o m e t h e l o a d . Pa g e 3 . 1 . T. . ' Il - . . . . . . -" ' . . a. . _ A d . . li _ _ . D . . 1 i 1 l ~ .~ ~ .. .~ " ~ . . ft ~ . ~ 'J 1 T. . i r. . . T_ ' "" ' ' R . . _ I BP A C n Ra I .w e : T . . T , . I T. . " ' . R . . . II I Q c T. . A 4 . . .. . . . P r Så u_ .. . 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' S I 53 4 3 . 1 9 9 Sc 1 2 E 1 1 2 ( 3 ) S1 (S 1 3 ) m SO SO SI SI $1 4 S2 3 SO 52 1 3 55 i u $I n _I 52 5 4 , \ 1 ($ 1 1 . 0 ) 54 , 5 SI SI SI SO ($ . 4 9 1 ) 52 4 7 . 6 0 SO 53 7 , 6 51 9 0 . 9 5 4 54 3 1 , 5 4 - (5 1 1 . 0 ) 51 1 , l sa SO SI SO so 51 1 . 0 so SO so so so Ac o o e . so SO SI Ii so so so so so Ii so so so T.. P S H L 52 4 3 , \ 1 (S O l 54 . S 0 so so $0 so 54 , s , S1 4 7 , ( i O SO 53 7 . 6 0 51 ' l . 9 " 54 3 . , S " T. . S I . . . o r l _ 51 1 4 . 1 9 9 . & 3 3 1$ 0 1 $I 5 1 1 l 0 55 . 3 6 1 - 2 3 /5 2 . 2 6 1 SO 56 . 0 9 55 4 1 6 . 1 3 S 51 1 9 , 6 I S . 9 6 9 $1 . 1 " $1 3 9 6 0 7 1 5 2 51 1 5 7 4 0 5L O L L 7 9 5 6 1 .., 1 . 1 '& " ' 7 .. . . 1 ' 7 .. . . . . . ... . 1 " " .. . , ' " ' ..¿ ¡ ' I ' I .. . u ' 1 t iU "' "' i. _ . . _ ø r A C n u n d I t A _ 2. I n s p _ l I ù r l o _ p a _ . . . o r p o o c _ l i _ w i l l l i ~ . . i o _ l I _ w i 1 _ _ 3. a e i l d i l i _ _ . . I t _ l i i l . . I t _ . . _ _ . . . . k W l . 4. S c 1 9 b i . . _ . . o c . . 5. " ' _ l l l l n l l i _ 6 1 i 1 3 6. R _ p r d w . . i n . . _ . .. ) , . 3 Ta b l e 1 MW H s Ro c k y M o u n t a i n P o w e r St a t e o f I d a h o Su m m a r y o f M W H A d j u s t m e n t s 12 M o n t h s E n d i n g D e c e m b e r 2 0 0 7 A B C D To t a l To t a l Bo o k e d Ty p e 1 Ty p 2 Ad j u s t e d MW h ' s Ad j u s t m e n t s l Ad j u s t m e n t s 4 MW H Re s i d e n t i a l 71 0 , 5 2 1 6, 0 1 2 0 71 6 , 5 3 3 Co m m e r c i a l 39 8 , 1 1 3 (3 2 , 3 5 8 ) 0 36 5 . 7 5 5 In d u s t r a i i 94 4 , 8 6 5 7, 6 5 8 0 95 2 , 5 2 3 Pu b l i c S t & H w y 2, 2 1 5 53 0 2, 2 6 7 Nu W e s t 98 , 9 5 8 10 , 1 5 7 0 10 9 , 1 1 5 Mo n s a n t o F i r 78 , 8 4 0 0 0 78 , 8 4 0 Mo n s a n t o N o n F i i m 1, 2 4 1 , 7 6 0 (5 7 , 9 5 5 ) 0 1, 1 8 3 , 8 0 5 Mo n s a n t o C u r a i l e d ) 0 56 , 9 7 9 0 56 , 9 7 9 Mo n s a n t o - S u b t o t a l 1, 3 2 0 , 6 0 0 (9 7 6 ) 0 1. 3 1 9 , 6 2 4 To t a l I d a o 3, 4 7 5 , 2 7 2 (9 , 4 5 4 ) 0 3, 4 6 5 , 8 1 8 So u r c e I F o i m u l a 30 5 F Ta b l e 2 Ta b l e 2 A+ B + C I. T y p I a d j u s t m t i n c l u d e s t e p e t u r e a d j u s t m t , o u t o f p e r o d a d j u s t m e n t , n o r l i z t i o n o f s p e i a l co n t r t s , a n a d j u s t m t m a t o r e n c i l e B l o c k i n g k W h w i t i b o o k e d k W h . 2. I n l u d e s i r r g a t i o n . 3. T h é c u r l e l o i s a d e d b a k , s i n c e t h e r e d u c t i o n i n l o a d d u t o c u r t i l m e n t i s c o i d e a n a c u i s i t i o n of r e o u r c e s t o m e t h l o . 4. T y p 2 a d j u s t m t i n c l u d e s s c h e u l e i 9 b i l e d c h e a Pa g e 3 . 1 . 4 Rocky Mountain Power PAGE 3.2 Idaho General Rate Case. December 2007 Revenue Normalization TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Revenue: Residential 440 1 4,962,075 10 Situs 4,962,075 Commercial 442 1 446,447 10 Situs 446,441 Industrial 442 1 1,38,351 10 Situs 1,38,351 NuWest 442 1 331,830 10 Situs 331,830 Monsanto-Firm 442 1 26,421 10 Situs 26,421 Monsato-Non Fir 442 1 (2,191,355)10 Situs (2,191,355) Monsanto-Curtiled 442 1 1,254,684 10 Situs 1,254,684 Public Street & Highway 444 1 4,509 10 Situs 4,509 Total 6,218,962 6,218,962 3.1.1 Description of Adjustment: Included in test per revenues are a number of items that should not be included in regulatory results such as the SPA creit. Additionally, special contrct revenue needs to be normalized in regulatory results. This adjustmnt normalizes these revenues to reflec a normal amount of test period revenues for these items. Rocky Mountain Power PAGE 3.3 Idaho General Rate Case. December 2007 Effective Price Change TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED ~ Adjustment to Revenue: Residential 440 2 10 Situs Commercial 442 2 (8,650)10 Situs (8,650) Industrial 442 2 (166)10 Situs (166) NuWest 442 2 10 Situs Monsanto-Firm 442 2 10 Situs Monsanto-Non Firm 442 2 10 Situs Monsanto-Curtailed 442 2 10 Situs Public Street & Highway 44 2 10 Situs Total Typ 2 Adjustments (8,816)(8,816)3.1.1 Residential 440 3 2,708,570 10 Situs 2,708,570 Commercial 442 3 15,462 10 Situs 15,462 Industrial 442 3 2,182,285 10 Situs 2,182,285 NuWest 442 3 249,078 10 Situs 249,078 Monsanto-Firm 442 3 354,454 10 Situs 354,454 Monsanto-Non Firm 442 3 5,871,606 10 Situs 5,871,606 Monsanto-Curtailed 442 3 10 Situs Public Street & Highway 44 3 190,954 10 Situs 190,954 Total Type 3 Adjustments 11,572,409 11,572,409 3.1.1 Description of Adjustment: The tye 2 adjustment adjusts for Schedule 19 biled cheaper revenues. During 2008, 149 customers served on Schedule 19 were moved to either Schedule 6 or 23 beause the Company's analysis showed their bils would be lower under the new schedule. In addition, the Company proposes to move an additional 19 customers at the conclusion of this case. These moves resulted in a small revenue decrease compared to the test year. Schedule 19 is closed to new service. The type 3 adjustment reflects the revenue increases as stipulated in Idaho rate case PAC-E-07-o5. An all part settlement was reached and a stipulation filed with the commission on November 6, 2007. The stipulation was approved by the Commission on December 28, 2007 with an effective date of January " 2008. Therefore, it is necessary to annualize the effects of a price chançie into results for the 12 months ended December 2007. Description of Adjustment: During 2007 severl entries related to joint use revenues were booked to the incorrect FERC accounts andor locations. This adjustment corrects the accounting data to reflect proper account assignment and alloction factors. Rocky Mountain Power Pa 3.4.1 Idaho General Rat Case. Deember 2007 Jont Use Reveue Corrttn Adjustmen to 207 Jot Use Accti Revenes AD joint us action reenu we pote to FERC 456. The revenu should ha ben split betw 456 an 415 base on wh th c:ding expe _re rerd. FERC Locon Facr Pe Books CY 207 Corte 2007 Adustmnt Sury of Adustent RelPage Acount 456 1 SG 95.311 (95,311)Acct Facor Amunt 456 503 UT 319 (319)456 SG (95,311)3.4 456 5404 UT 255 574 319 456 UT 3.4 456 1050 OR 41.007 41.007 456 OR (442,969)3.4 456 10800 OR 141.153 11,259 (129.894)456 WA (96.043)3.4 456 113000 OR 55.741 1.868 (53,873)456 WYP (1.163)3.4 456 122000 OR 298,573 1.255 (297,318)456 CA (4,753)3.4 456 12600 OR 319 319 415 NUTI 64.239 3.4 456 12800 OR 2,951 7.818 4.86 Tot 3.4 456 1290 OR 50 500 456 13200 OR 574 574 456 13300 OR 2.079 2.878 799 456 13400 OR 14.289 4.231 (10.58) 456 13600 OR 1.000 1,00 456 24000 WA 38.052 (36,052) 456 24600 WA 58,991 1,000 (57,991) 456 56300 WYP 1.50 255 (1,245) 456 567300 WYP 1,500 1.50 456 572000 WYP 255 (255) 456 575000 wyp 5.96 5,960 456 576000 wyp 1.163 (1,163) 456 651000 CA 58.373 20,908 (37,465) 456 65500 CA 6,96 27.495 20.532 456 856100 CA 1,573 13.753 12.180 415 10500 NUTIL 1.067 1,067 415 10800 NUTIL 29,803 29.80 415 122 NUTIL 26,216 26,216 415 133000 NUTIL 2,952 2.952 415 13400 NUTIL 7.021 7,021 415 240000 NUTIL 207,358 207.358 415 24600 NUTIL 172,427 172.427 415 57600 NUTIL 1.163 1.163 415 65500 NUTIL 64.435 64.435 415 65100 NUIL 127,797 127,797 784.393 784.393 (0) Rocky MoutlÏß Po Idaho General Ratl Case. Dember 2007 Joint Uie Revue Comti Eac ni an en is poto trsfer jo us res fr an expac to a reue ac. Th re ent sh ha ci ou on th sa FERC act an lo asth or chare. bu in wa poed at a high leel, le ofet ai in FERC 416. 59 an 59. FERC Lo Factor PeBoklCY Cote AdutmentAccount2072007 416 105 NUll (1.067)1,67 416 108 NUll (29.80)29.80 416 1220 NUll (26,216)26,218 416 133 NUTI (2,95)2.952 416 134 NUIl (7,021)7.021 416 240 NUl (207.35)207,35 416 246 NUTI (172.427)172.427 416 5760 NUIl (1.163)1.183 416 65 NUTll (64,435)64,43 416 65100 NUIl (127,797)127.797 59 54 UT (574)574 593 1050 OR (41,007)41.007 593 108 OR (11.259)11.25 593 1130 OR (1.88)1.88 593 122 OR (1,55)1.255 593 126 OR (319)319 59 128 OR (7,818)7,818 59 129 OR (50)50 593 132 OR (574)574 593 133 OR (2.878)2.878 59 134 OR (4.231)4.231 59 136 OR (1.00)1.00 593 246 WA (1.00 1.00 59 58 W'P (255)25 593 56 WY (1.50)1.50 593 515 WY (5.96)5.96 59 85100 CA (20.90)20.90 513 65 CA (27.495)27.49 59 65100 CA (13.753)13.753 598 90 SN 764,39 (764,39) Pag 3.4.2 Sumry of Adutm Rtf. Pag Acet Factr Amot 593 UT 574 3.4 59 OR 72,710 3.4 593 WA 1,00 3.4 59 W'P 7.715 3.4 593 CA 62.156 3.4 59 SNP (78,39)3.4 418 NUTIl 64.23 3.4 S 3.4 Rocky Mountain Power PAGE 3.5 Idaho General Rate Case. December 2007 Wheeling Revenue TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Other Electric Revenues 456 1 (277,028)SG 6.048%(16,754)3.5.2 Other Electnc Revenues 456 2 294,642 SG 6.048%17,820 3.5.2 Other Electnc Revenues 456 3 17,931,776 SG 6.048%1,084,503 3.5.2 Other Electric Revenues 456 3 928,810 SE 6.586%61,176 3.5.2 18,878,200 1,146,744 Adjustment Detail: Actual Wheeling Revenues Total Adjustments Normalized Wheeling Revenues 56,190,220 18,878,200 75,068,420 3.5.1 3.5.2 3.5.2 Description of Adjustment: The Company expects to receive additional amounts over 2007 levels regarding the Malin-Indian Springs contract. Also, there were various transactions regarding wheeling revenues dunng 2007 that the Company does not expect to occur in the test period. These transactions relate to vanous pnor penod adjustments and contract terminations. Ro t k y M o t a i n P o w e r Id a l G e n e r a l R a t e C a s e . D e e m b r 1 0 0 7 Tr a n s m i i o n W h e e l i n g R e v e n u e 10 0 R e v e n u e I n c l u d l " l A d j u s t m e n t s BP A 4. 6 9 . 0 4 14 . 6 9 . 0 4 5 WA P A F o l $ (U L O 11 . 0 0 Po w d e R i v e E n e v C o (1 7 5 17 5 So C o u m b l a B a I r a t D i s l (3 . 8 3 13 . 5 8 Co i t i C o u n P U D 98 . 0 8 19 8 . 0 8 Ba s i n E I e N a I (3 3 . 4 7 9 11 4 . 6 6 (5 . 1 5 4 11 5 3 . 7 4 1 50 . 0 4 Bl a c H l . P I t o P I (1 . 7 9 6 . 4 6 11 0 . 5 7 1 15 4 0 . 1 0 2 12 . 4 4 7 . 5 1 9 Bø n e P o e r A d m i n t r (5 8 3 . 8 4 9 11 . 1 3 3 . 4 0 19 3 . 4 2 3 27 2 . 6 7 9 1. 1 5 2 , 4 2 8 (2 3 . 7 0 8 2. 8 1 4 . 1 3 3 Ca m i U 3.8 6 . 0 8 1 1. 2 1 7 . 0 5 15 , 0 8 . 1 3 9 Co n o 12 . 3 5 2. 3 5 Co r a Po w li . 3 1 8 7. 3 1 8 De s G e n t i a n T r a . /1 . 8 5 . 8 5 -1 1 . 3 3 7 . 1 9 9 (6 1 3 . 7 0 2 28 . 0 2 13 . 8 3 . 7 7 Fa l l Riv e r (1 5 1 . 3 0 11 5 1 . 3 0 Fl a t E l e c 11 1 , 8 2 15 8 28 . 0 3 7 14 0 . 2 9 Se a W e s t W l n d o o (4 6 . 7 6 6 14 6 . 7 6 6 Id a h o P o w C o m o a 75 9 . 3 7 5 19 0 . 1 0 8 12 . 0 1 7 . 8 2 11 . 1 4 0 . 5 1 0 4. 0 0 . 8 1 9 IM o a n S t a 18 0 . 6 0 14 . 8 8 16 0 , 4 9 3 PG & E 16 0 . 1 2 0 16 7 . 1 2 0 Po n d G e r a E l e c 12 8 . 3 2 4 28 . 3 2 4 Po (1 . 5 7 9 . 8 0 13 . 3 5 . 0 7 7 18 8 . 1 4 4 /5 , 7 9 5 . 7 2 1 PP M . U n a r i z e U s e PP M . S h C r e . PP M . U i n t a n S t a t e (1 . 7 4 4 . 5 0 12 1 7 . 9 7 (7 6 . 5 8 12 . 8 5 9 7 5 14 . 8 9 . 0 4 Pu b l i c S a C o a a n o f C o (4 5 9 . 6 8 14 5 9 . 6 8 Ra E n e v M a i 17 4 . 2 1 7 12 5 4 . 8 2 13 2 . 0 4 Sa m o r a E n e T r a i n C o 21 1 . 8 8 17 4 . 5 7 4 /2 a . 4 5 8 Si e r P a c f i c P o e r 11 . 1 4 8 . 8 0 (2 , 4 7 2 , 7 9 5 13 , 6 2 1 , 6 0 St a t e o f S o D a k t a 97 , 2 0 0 19 7 . 2 0 Tr a t a E n e v 16 8 68 Tr i S t a t e G e n n a n T r a . 19 2 , 2 1 27 0 , 1 8 2 36 , 4 3 3 UA M P S (8 . 2 4 8 . 4 2 5 11 9 0 0 2 7 14 9 . 5 3 -1 8 . 5 8 9 9 1 Ut a h M U l o a l P o a r A o e n 12 , 2 9 . 2 4 8 17 2 . 0 1 4 (3 5 . 3 2 2. 4 0 5 8 Wa n S a r i " " (1 1 9 . 7 0 0 -Ù I 9 . 7 0 0 WM ' A (7 4 , 3 8 12 . 7 7 1 . 3 5 35 8 2 2,8 0 . 9 1 5 WM ' A 14 8 . 0 9 14 6 5 . 0 9 Sa n D l e a o G a s a n E I 33 , 2 5 13 3 . 2 5 0 So c ø l n E d i s n C o m D i r e (5 7 3 . 8 7 0 15 7 . 8 7 0 PP & L M o n t (1 6 0 5 0 7 11 6 0 . 5 0 US B u . . u o f R e c a i /1 1 . 4 0 7 13 0 1 8 2 41 . 5 8 Mo n L a E l a c A s n 11 1 , 3 2 18 . 0 4 2 19 . 3 7 0 Eu g e n e W a t e & E l e c c B o n l (3 5 . 5 0 (3 1 . 1 8 5 10 . 9 5 11 5 , 8 4 1 (3 0 . 4 6 14 5 2 . 9 5 1 We v u s C o o a n v 91 . 1 2 5 17 . 3 7 6 49 1 . 1 4 5 38 , 6 4 Sa m l l E n s v S o l u t n s (1 3 1 , 7 5 0 13 , 2 6 6 (4 . 6 6 1 11 5 5 . 6 7 7 Se a t l e C i t y L i h t 21 2 , 6 2 12 1 2 . 8 2 5 Bo r E n e v 14 7 14 7 Cl l i r o p E n i i y (1 4 . 6 9 11 4 . 6 9 3 JP V e n E n v 18 2 18 2 Mu n c l E n of Ne b r a (1 5 , 1 3 7 /1 5 , 1 3 7 Ac s a n d A d u s e n 1, 4 5 17 . 8 9 5 49 . 6 7 5 13 5 8 7 8 44 . 0 7 0 48 . 2 4 6 fI 8 8 . 2 2 51 9 . 1 0 4 Ac T o t (7 , 9 0 . 0 6 14 . 9 0 . 4 0 11 1 . 3 0 1 . 2 9 (2 , 0 8 7 . 7 1 6 11 . 5 8 (2 . 6 2 . 5 8 11 5 . 6 7 1 , 1 9 0 6, 1 3 . 7 0 15 8 1 9 0 . 2 2 Re f 35 Pa g e 3 . 5 . 1 Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b r 2 0 0 1 Tr a ß $ n i l o n W b e e l i n i R e v e n e 20 0 R e v e n u e s I n c l u d i i i A d j u s t m In c r e m e n t a l A d j l l t m e n t : Ad j T y p e 3 3 3 i I 2i I 3 3 I 3 I 3 Ii Re v i e . . M a l . 2 0 7 47 5 . 0 0 47 5 . 0 0 i: . . U s a f o M a l i n I o l n d o n s P f o 2 0 (2 0 . 0 0 0 0 (2 0 . 0 0 . 0 0 Aq f o 2 0 l i (9 2 8 . 1 0 2. 3 1 3 . 7 0 4 1. 3 8 , 8 9 Re v r s s e t e n t w i U A M P S 79 . 5 4 3 (2 . 3 8 (1 . 1 1 4 71 1 . 0 3 De s e r s e t t e m e n e s e t 41 . 4 3 0 69 . 2 7 1 24 . 2 8 0 13 4 . 9 8 1 Bl a H l s C ! 5 0 m w p e y e a d I n e n i n a s 1 1 m o I n 2 0 7 (6 6 . 8 2 (6 6 . 8 2 5 A_ n e . . u e : i l H I (1 5 $ ; 0 0 ) (1 5 6 . 3 0 Re v p r d e a n d 1 1 i r e . c h e s : I I A (3 0 . 5 1 4 (3 0 . 5 1 4 Pr i a r D e l v e & D i l l b u C h : S P A Y 8 I (1 7 0 . 7 4 8 ) (1 7 0 . 7 4 8 Pr i a r D e l i v e & D l s C h e s : I I A C o C n (9 2 . 3 5 (9 2 . 3 5 ) Re v W A P A p r a r d e r e a n d l (3 5 8 2 (3 5 . 8 2 Pr i a r D e i v C h a e s W A P A (3 6 8 4 (3 6 , 8 4 ) Re v : W e y e r r o a n O e c 0 6 c h e s . c o t e 91 . 1 2 5 17 . 3 7 6 (4 9 1 . 1 4 5 (3 6 2 . 4 5 ) II A N e t C o . C l (4 2 0 . 5 4 (4 2 . 5 4 Re v u n u s e w i P P ". 9 9 77 . 9 9 Ba s i n E l r i E s t i m a t l o r a d n e _ (7 1 . 7 8 6 ) (7 1 . 7 8 6 Tu t P e i 1 l n _ _ A c i . . . ( 5 4 0 6 1 ) 8 3 1 . 9 7 3 8 4 . 2 5 7 ( 1 . 1 0 8 . 2 8 2 ) - ( 1 9 . 5 2 . 0 0 ) ( 9 2 8 . 8 1 0 ) 2 . 3 1 3 . 7 0 4 ( 1 8 . 8 7 8 . 2 0 ) R e f 3 5 Ac c u m T e s t P _ T _ ( 8 . 4 4 1 2 5 ) ( 4 . 9 0 . 4 0 ) ( 1 5 . 4 6 . 1 5 6 ) ( 2 . 0 3 . 4 5 9 ) ( 1 . 0 9 . 6 9 ) ( 2 2 . 1 4 7 . 5 8 ) ( 1 6 . 5 0 0 0 ) ( 4 . 5 0 . 0 0 ) ( 7 5 . 0 6 . 4 2 0 ) R e f 3 . S 1i 3 Ty p e I a d u s ( N o a l l o r o u o f p e a n o n m e a d ' s ) Ty p 2 a d u s b n e n ( A n i z c h e n e a l h o c d u n g t h t e p e ) Ty p 3 a d u s e n ( P r o l o k n a n d m a a c h e s ) To t 16 9 . 1 2 0 8 3 1 . 9 7 8 4 . 2 5 7 ( 8 0 , 3 2 ) . 2 7 . f 1 (2 9 . 6 4 2 ) . ( 2 9 . 6 4 ) (4 2 0 5 4 1 . ( 2 9 . 8 4 ) ( 1 9 . 5 2 5 . 0 0 ) ( 9 2 . 8 1 0 ) 2 . 3 1 3 . 7 0 4 ( 1 8 . 8 6 . 5 8 ) j5 4 0 6 1 ì 8 3 1 . 9 7 3 8 4 , 2 5 1 ( 1 , 1 0 8 . 6 2 ) ( 1 9 . 5 2 . 0 0 ) ( 9 2 . 8 1 0 ) 2 . 1 3 . 0 4 ( 1 8 . 8 7 8 . 2 0 ) Re f 3 . S Re f 3.5 Re U . S Ab o e Pa g 3.5 . 2 Rocky Mountain Power PAGE 3.6 Idaho General Rate Case. December 2007 Green Tag Revenue TOTAL IDAHO ACCOUNT bJ COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Revenue: Other Electric Revenues 456 1 685,281 SG 6.048%41,445 3.6.1 Other Elec Revenues 456 1 (43,081)CA Situs 3.6.1 Other Eletrc Revenues 456 1 (642,200)OR Situs 3.6.1 41,445 Other Electric Revenues 456 3 3,880,782 SG 6.04%234,707 3.6.1 Oter Electric Revenues 456 3 (42,669)CA Sits 3.6.1 Other Electric Revenues 456 3 (636,055)OR Situs 3.6.1 3,202,058 234,707 Descrition of Adjustment: A market for gree tags or renewable energy credits is developing where the tag or "green" trits of qualifyng poer prouction facilities can be detached and sold separately from the power itself. These green tags or credits may be applied to met renewable portolio standards in various states. Currently, California and Oregon have renewable portolio standards that limit the Company's abilty to sell green tags. This adjustment reverses actual sales and allotes the sales for the 12 months ended December 2008 to the remaining jurisdictons. Ro c k y M o u n t a i n P o w r Id a h o G e n e r a l R a t C a s e D e c e m b e r 2 0 0 7 Gr e e n T a g R e v e n u e s Sa l t R i v e r P r o j e c t A d j u s t m e n t De c e b e 2 0 0 7 S a l e s De c e b e r 2 0 0 8 S a l e s In c r e m e n t a l A d j u s t m e n t 2. 0 8 0 . 7 3 8 2. 0 8 6 . 2 0 0 5, 4 6 3 Bl u n d e l l A d u s t m e n t De c m b e r 2 0 0 7 S a l e s De c b e r 2 0 0 8 S a l e s In c r e m e n t a l A d j u s t m e n t 1. 5 6 5 , 9 7 2 1, 5 6 5 , 9 7 2 Wi n d A d j u s t m e n t f o r R e n e w a b l e P o r t o l i o S t a d a r d s () c e m b e r 2 0 0 7 S a l e s Re f 3. 6 Re f 3. 6 1, 6 4 6 . 3 7 5 6ã (6 8 5 . 2 8 1 ) 1. 6 4 6 . 3 7 5 Re f 3. 6 Ut a Id a h o FE R C 41 . 8 2 6 0 % 6. Q 4 7 9 % 0. 3 9 4 3 % 68 8 , 6 1 3 99 . 5 7 2 6, 4 9 2 28 6 . 6 2 6 41 . 4 4 5 2. 7 0 2 97 5 . 2 3 8 14 1 . 0 1 7 9. 1 9 4 SG F a c t o r A m o u n t s Ty P F a c o r T o t a C a l i f o r n i a O r e o n W a s h i n g t o n W y o m i n g SG 1 0 0 . 0 0 0 0 % 1 . 8 4 7 7 % 2 7 . 5 4 2 6 % 7 . 8 6 3 0 % 1 4 . 4 7 8 4 % De c e m b e r 2 0 0 7 S a l e s Ad j u s t m e n t f o r R P S Ad j u s t m e n t f o r R P S RE C R e v e n u e s 1 1 SG SG Si t u s () c e m b e 2 0 0 8 I n c r m e n t a l S a l e s . ( R e f # 3 . 6 . 2 f o r d e t a i l s ) T' 30 , 4 2 0 12 (4 3 , 0 8 2 ) 45 3 . 4 5 5 1ã (6 4 2 . 2 0 0 12 9 . 4 5 5 53 . 8 8 4 23 8 . 3 6 9 99 , 2 1 8 18 3 . 3 3 9 33 7 , 5 8 7 Re f 3. 6 Re f 3. 6 Ca l l f i FE R C o Ut a h Id a h De c e m b e r 2 0 0 8 S a l e s Ad j u s t m e n t f o r R P S Ad j u s t m e n t f o r R P S RE C R e v e n u e s ir ~ - - - - - - - - - - . . . _ . . . - .- _ . - -- .. . - - . - - - - -- , - - - - - - - -- - - - -- - - - - 3 SG 1, 6 3 0 , 6 2 3 30 . 1 2 9 44 9 . 1 1 7 12 8 . 2 1 6 23 6 . 0 8 9 68 2 , 0 2 4 98 . 6 1 9 6, 4 3 0 3 SG 67 8 , 7 2 5 12 . 5 4 1 18 6 . 9 3 9 53 . 3 6 8 98 , 2 6 9 28 3 . 8 8 3 41 . 0 4 9 2, 6 7 6 3 Si t u s (6 7 8 . 7 2 5 ) (4 2 6 6 9 ) 16 3 6 , 0 5 5 1, 6 3 0 . 6 2 3 . . 18 1 . 5 8 5 33 4 , 3 5 7 96 5 . 9 0 7 13 9 , 6 6 8 9. 1 0 6 Re f 3. 6 Re f 3.6 Re f 3.6 Gr e e n T a g R e v e n u e S u m m a r y Sa l t R i v e r P r o j e c t Bl u n d e U Wi n d To t a l G r e e n T a g R e v e n u e D e c e m b e r 2 0 0 8 2, 0 8 6 , 2 0 0 1. 5 6 5 . 9 7 2 3. 2 7 6 . 9 9 8 R e f 3 . 6 . 2 6, 9 2 9 , 1 7 0 Pa g e 3. 6 . 1 Rocky Mountain Power Idaho General Rate Case December 2007 Green Tag Revenues Page 3.6.2 Wind Generation. MWH . from GRID Foote Creek I Glenrock Wind Goonoe Wind High Plains Wind Leaning Juniper Seven Mile Rolling Hills Mareng Total Wind Generation. MWH Total Renewable Energy Credits - MWH 103,423 280,927 307,717 609,287 1,301,355 143,089 157,490 166,068 466,647 1,768,002 70.61% 1,248,380 75% 936,285 $3.50 $3,276,998 To 3.6.1 $1,64,375 $1,630,623 To 3.6.1 Qualified Facilties & Purchased Power. MWH . from GRID Rock River i QF Mountain Wind Wolverine Creek Total QF & Purchased Power. MWH Renewable Energy Credits Allocation ID/UTIWAIY - SG Factor Allocted Porion MWH Available for Sale Percent of Available MWH Sold Total MWH Sold Sales Pric pe MWH sold Total Adjusted Green Tag Revenue Incremental Change December 2007 Sales Incremental Change Rocky Mountain Power PAGE 3.7 Idaho General Rate Case. December 2007 Clark Storage Revenue TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCTED REF# Adjustment to Revenue: Other Electric Revenues 456 1 (6.091.730)SG 6.048%(368,424)3.7.1 Description of Adjustment: The Clark Storage & Integration Agreement was terminated in December 2007. This adjustment removes the revenue credit from results of operations. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 7 Cl a r k S t o r a g e & I n t e g r a t i o n R e v e n u e s .. T i I DIS P A T C H S E R V CI . L Q A F O L O W CI L O A D F O L O W I N CI G E N R E S E C N Cl K G E R E S l V C N S. . T o . . 55 . 1 1 1 75 9 . 4. 0 1 8 . 1 4 9 1,4 4 , 3 4 7 (3 7 ) i. Re f if 3. 7 44 0 8 1 Pa g e 3 . 7 . 1 Rocky Mountain Power Idaho General Rate Case - December 2007 S02 Emission Allowances ACCOUNT ~ Adjustment to Operating Income:Incremental Change 4118 1 Adjustment to Rate Base: Regulator Deferred Sales 25398 TOTAL COMPANY 11,510,010 1 (40,728,101) PAGE IDAHO FACTOR FACTOR % ALLOCATED SE 6.586%758,103 3.8 REF# 3.8.1 SE 6.586%(2,682.541) 3.8.1 Description of Adjustment: The Environmental Protection Agency has established guidelines that govern the volume of sulfur di-oxide (S02) that can be emitted from power plants and granted the issuance of S02 emission allowances to cover each ton emitted. Plants that are not in compliance with EPA guidelines may purchase emission allowances from other companies that have excess allowances. This adjustment replaces the sales from the historic period and adds back the annual amortization amount. These sales are amortized over a 15 year period starting in May 2005. bc _ I . - I . . i n : " ' t h Pe l _ 0 7 1 Id h o _ . I R a t . e - _ 2 0 i . ; : "'t h Pe ~ S0 2 A 1 i o S . . . II . . . . D. I . T . ~ . . U_ . . _i n _ u I . . Il n d 1 _ W . . I _ Ta x T a x -i Da t . _ sa l u T o D a t . -- - -. _- _ U n a m o C u _ P e . . U . . U - I l G a " , _. . . A _ _ _ _ S C H M A T _ . . _ . . _ 7 . . _ . . _D a Ga i SC -- - -- EP A A u Mo y - O S 20 6 J S 50 , 8 1,5 6 5 0 1 13 7 , _ 16 9 , 1 8 9 0 13 7 . 6 52 2 5 3 64 4 6 59 2 . 2 1 0 EP A A u lu - O S 2l 9 1 4 47 9 8 15 2 . 2 6 13 . 3 2 16 G 3 1 8 0 13 3 9 2 5C 1 2 63 , 1 1 8 58 , 0 3 5 J. P . M o s a l e De - O S 13 , 9 5 8 5 0 2, 2 3 11 0 8 , 2 6 i 93 0 12 . 1 9 , 8 2 5 0 91 1 5 6 35 3 , 1 4 9 4,5 1 , 5 2 4 4, 2 l l 3 7 5 J. P . M o n s a l e Fe 1 I 12 , 9 9 , 0 0 2. 5 2 6 , 7 9 10 . 4 6 2 1 0 86 3 2 8 11 , 3 5 3 0 86 . 3 2 32 , 7 7 1 4, 3 0 1 , 4 5 7 3, 9 7 2 , 6 EP A A u e t Mo y - 1 I 2,3 9 2 . 4 0 42 5 3 1 2 1,9 6 7 , 0 9 15 9 4 9 2 21 2 6 0 15 9 4 9 2 6ß 5 2 7 80 7 . 0 4 74 6 , 5 1 3 EP A Au Ju i H 23 2 2 4 39 9 9 19 2 , 2 5 15 , 4 8 20 7 , 7 3 4 0 15 , 4 5, 8 5 78 , Q i 72 9 6 Sa n E n y Mo r - 0 7 2, 3 2 2 , 5 0 28 , 8 2. 0 3 , 6 3 15 4 . 8 2, 1 9 ) 4 7 0 0 15 4 58 7 l 83 2 , 4 2 2 77 3 6 6 EP A A u c t i o n / l o u i s D r Ap - 0 7 3,7 2 7 , 5 4 43 . 8 8 3,2 9 2 . 6 5 24 5 0 3, 1 , 1 6 7 0 24 , 5 0 94 . 3 O 1. 3 4 3 , 7 3 1,2 4 9 . 5 6 EP A A u / l o i s D r Mo v - 0 7 . 2, 7 . 5 0 32 1 9 4 2, 5 6 19 3 1 & 4 2. 7 6 7 2 0 19 3 1 6 4 73 3 1 i. o , 7 3 97 7 , 4 2 5 I\ t i E n / f o oe - Q 7 2, 7 2 5 0 23 3 7 0 2, 1 3 0 19 1 4 9 2, 8 2 4 , 6 2 0 19 1 4 9 72 , 6 7 1,0 7 1 . 9 7 4 .. 2 9 sa r a c / D T C o l S e r v De - Q 7 2, 8 4 , 4 5 20 , 3 6 1 2, 0 8 18 , 5 6 2,2 7 , 6 5 0 18 , 5 71 . 9 4 1 1,0 7 3 , 1 2 3 1,0 0 1 , 1 8 1 EP A Au Ai - l 1, 1 9 2 7 52 9 7 6 11 3 9 . o 1 52 . 7 6 0 11 9 2 . 7 52 , 9 7 6 14 3 2 , 2 1 ) 0 43 2 , 2 8 1 _0 7 - Ta t 4 7 , 6 9 9 , 9 4 7 , 9 5 2 , 5 7 7 3 9 , 7 4 7 , 3 7 1 3 , 1 5 3 , 4 8 4 1 , 7 0 , 8 3 2 1 , 9 2 , 0 2 7 3 , 1 5 3 , 4 8 7 4 4 , 3 6 7 1 5 , 8 2 8 , 5 5 8 1 5 , 0 8 , 1 9 1 S0 C r U n B a l a ll B a l a 4 1 , 7 0 8 , 8 3 2 En d B a 3 9 , 7 4 7 , 3 7 1 Av e e B a l a 4 0 , 7 2 8 , 1 0 1 RE f #3 . 8 Ad t o i i Cf 2 0 s a 1 4 , 6 6 , 4 9 Cu P e A m t i ( 3 , 1 5 3 , 4 8 ) Ad t o I n 1 1 , 5 1 0 . 0 1 0 RE f #3 . 8 Pa g 3.1 1 . 1 4 IDHO REVISD PROTOl Pa 4.0.11~i o&M Ad (Tab 4) TOTAL 4.8 4.90 4.9.1 4.9.2 4.9.3 4.9.4 4..5 4.10 Wag & Em Wag & Em Wag & Em Wag & Em Wag & Em Wag & EmBene .e-.Il .Bene . Pro Ben . Pr Ben . Pro MEHC Trait Re Ex Annun 1 An 2 Ann 3 For 1 Foi2 Fom3 Sav 1 Op Rev:2 Gen Buslne Reen3 In4 Spe Sa5 0I Op Reven 135410 6 Tot Op Reven 135,410 7 8 Op Exes:9 Ste Pi 21.68 n.975 10 Nu Pi11 Hy Pi 3,149 10,57 12 0I "- Sup 1.46 6,60 4,91 21.063 (21.673) 13 Tl'sl 3.5 12.06 (11.041)14 Di 20481 199 68.15 671 (2018) 15 Cus_ Ac 8,416 28.317 (778) 16 C_ se & In 1.50 5,05 17 Sa1. Adlre & Ge--(2ln)16.40 55196 3$,.9 19 Toui O&M Expe (26.1n)26.30 30,3 26.523 88.514 102.04 89,242 291.43 20 De21 Am22 Tax.. Ot Th In23 Inme T_: Fed 5398 (8.789)(10.132)(8.86)(29.573)(34.09)(2.817)(91.77 24 St 7.33 (1.194)(1.377 (1.204)(4.019)(4.63)(4.05)(13.) 25 De In T_ 26 in..tm Tax Cr Ad. 27 MI Rev & Expee 28 ToI Opal Ex:35.150 16.323 18.817 16.457 54.92 63.315 55.374 184.5 29 30 Op Re I'OF Rei 100.26 (16.323)(1..8m (16.45)(54.92)(63315)(55374)(184.55) 31 32 Rae Bas: 33 El PlIn Se34 Pl He fo I' Us35 Mi De De 3G El Pl Ac Ad 37 Nu Fue38~ 39 Fue Sl40 M. & Sup41 Woi Cap42 WUlri Loa43 MI Ra Ba 44 T ~i El PI 45 46 De:47 Acc Pr FoDepr 48 Ac Pr For Am 49 Ac De in Tax 50 Un lTC51 eu_AdFoCo52 C_ se De53 MI De 54 55 Tot De: 56 57 ToI Ra Bas 58 5860 EsUm RO Im 0.04%-o.l..-O.OO -07%-002..-0.02"-O.02 -0073 61 62 63 64 TAX CALCULTI: 6566 Opra R_161.58 (26.31 (3.32 (26.5)(88,14)(102.04)(89242)(2.43) 67 Ot De 66 Inl (AFUD) 69 Int70 SC'M" Ad71 SC'M" De n In Be Tax 161.58 (26.30)(30.32)(26.523)(88514)(102.04)(89.242)(297.43) 73 74 St In Tax 7.33 (1.194)(1.377 (1.2)(4.019)(4.63)(4.0)(13.50) 75 76 Taxab In 154.246 (25.112)(28.949)(25.319)(84,495)(97.407)(85.191)(263.93) 7778 Fed in Tax 53986 (8.78)(10.132)(8.86)(29573)(34.09)(2.817)(99.377 IDHO REVse PRTOOL Pa 4. Tol O& Adtm (Tab 4) TOTAL 4.11 4.12 4.13 4.14 4.15 4.18 4.17 4.18 A&GCostInAftMgFeComCo DSM Am Me 8I Gen O&(MEHC)Pota Expe in Ex oe (ME)Remal Sut 1 Op Reven:2 G.- Busins Rev31n~4 Sp Sa5 Ot Op Reven 6 Tot Opti Reen 7 8 Op Ex:9 Ste Pn10 Nuc Pr11 Hy Pn 12 Ot i- Su 1.167.93 13 Tr_mi 156,285 14 Oiti 44.7315 e- Ac 12,421 16 Custa Se & In (2.048,20) 17 Sa18 Ad & Ge (97.48n (147.112)20.83 (225,62)1..075 19 Tot O&M Expe 1.187.93 (97.487)12.421 (147.112)221.83 (2262)(2,04.020)1e.75 20 De21 Am22 Tax.. Ot Th In23 in Taxes: Fed (39,219)32.58 (4.150)49.152 (74.117)7538 68,26 (8.03) 24 $_(53.02)4,425 (56)6.79 (10,071)10.243 92,9 (821) 25 De In T_ 26 in Tax Cre Ad.27 MI Rev & Exe 26 TolOpat Ex:724,892 (80,m 7.707 (91,282)137,64 (139.997)(1,270,778)11,215 29 30 Op Rev Far RMw (724.69)60,477 (7.70n 91,2 (137,64)139.997 1,270.77 (11,215) 31 32 Ra Base: 33 I!lec Pl In Se 34 Plan He fa Fui Us35 MI De De 36 EI Pl Ac Ad37 Nu Fue38 Pr 39 Fue St40 Me & Sup41 Woi Cap42 We8l i. 43 Mie Ra Ba 44 Totl! Pl 45 48 De:47 Ac Pr For De48 Ac Pr For Ai 49 Ac De In Tax50 Un IT51 c.Mv Fare-52 c. Se Deit53 Mi De 54 55 To\l De: 56 57 Tot Rat Ba 58 5960 Es RO im .(1.87%0.024%~.00%0.03%~Jl%0.05 0.50 ~.00% 81 62 &3 64 TAXCACULTl 8566 Op Re (1.187.93)97.487 (12.421)147,112 (21.83)2262 2.04.0 (18.075) 87 Ot De 66 im (AFUO)89~70 SC'M" Add71 Sc "M De 72 In Be Tax (1.167.93)97.467 (12.421)147.112 (221,8)225,623 2.04.02 (1s.75) 73 74 Sl In Tax.(53,024)4,425 (56)8.67 (10.071)1(143 92.98 (821) 75 76 Tax In (1,114.911)93 (11,857)140.43 (211,762)215,38 1,955.04 (17,254) 7778 Fedal In Tax (39,219)32.565 (4.150)49.152 (74,l1n 7538 68,2 (8.03) IDAHO REVISOPROroOL Pag 4.0.3 Tot O&M Adjtm (Tab 4) TOTAl 4.19 4.20 Idaho Pe Id Inten Ex CashFunBasis 1 Opeat Rev_:2 Geal Buins Rev3 Inte4 Spe Sal5 OI Op Revue 6 Tot Op Revs 7 8 Opra Ex:9 Sleam Ptn10 Nu Ptuc11 Hy Ptuc12 OI Pow Sup13 Trass14 D1tr15 Cus_Accnl 16 Custo Seilc & In17 Sa 18 Adaie & Gene 28.86 1,031,93 19 Tot O&M Expees 28.86 1.031.36 20 Deat21 A. 22 Taxes O1r Th In23 In Taxes: Fed (9.64)(34.78) 24 Stale (1.310)(46.850)25 De In Tax 26 inestm Tax Cre Adl 27 MI Revenue & Expee 28 Tot Opat Expees:17,910 64.30 29 30 Op Rev For R_(17.910)(64.3) 31 32 Ra Bas: 33 EI PI In Se 34 PI He fo Fut Use 35 Mise Deir Debi (28.86) 36 EI PI Ac Ad37 Nu Fue38 Pr 39 Fue Sto40 Ma1 & Sup41 WOI Cap42 WealhLo 43 Mi Rat Bae 44 Tot El Plnt (28.865) 45 46 De:47 Ac Pr For De 4B Acc Pro For Am 49 Ac De In Tax 50 Una ITC 51 Cus_ Ad For Cot 52 Custo Seilc Depo53 Mice De 54 55 Tot De: 56 57 Tot Rate Bae:(28.86) 56 5960 Esti ROE Im .0.06"-0.25'" 61 62 63 64 TAX CACULTI 65 66 Op Revenu (28.85)(1.031,93)67 Ot De 68 Intt (AFUDC) 69 Intt70 Sched "M Adc71 Sc'M' De 72 In Be Tax (28.865)(1.031.936) 73 74 S_in Taxes (1.310)(46850) 75 76 Taxab In (27,55)(985.087) 77 78 Fed Inc Taxes (9.64)(34.78) Rock Mountain Power PAGE 4.1 Idao General Rate Case. Decmber 2007 Miscaneous General Expense TOTAL IDAHO ACCOUNT Im COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Misc. Steam Expense 50 (500,000)SG 6.048%(30,240)4.1.1 Opration Supr & Engineering 54 (3,975)SG 6.048%(240)4.1.1 Other Exses 557 (96,718)SG 6.048%(5,849)4.1.1 Trans. Opetin Survisn & Enginring 580 (7,119)SNPD 4.682%(33)4.1.1 Maint of Mis. Distrbut Plant 598 (1,100)SNPD 4.682%(52)4.1.1 Distbutio Supervsin Exnse 901 (2,658)CN 4.064%(108)4.1.1 lnfonational & Instriol Advertsing 909 (79,139)CN 4.064%(3,216)4.1.1 Ofce Supplies & expenses 921 (89,804)SO 5.755%(5,169)4.1.1 Ofce Supples & expenes 921 (202)WY-ALL Situs 4.1.1 Outide Se 923 (199.624)SO 5.755%(11,489)4.1.1 Miscaneous Geeral Exense 930 (1,210)UT Situs 4.1.1 Misclaneous Genera Expense 930 218,913 SO 5.755%12,600 4.1.1 Total Miscaneus Gel Expese Removal (762,637)(44,097) Description of Adjustment: This adjustment remves from results of operations certin miscellaneous expenses that should have been charged to non-regulated accunts. , Rocky Mountain Power Page 4.1.1 Idaho General Rate Case December 2007 Miscellaneous General Expense Description FERC Factor Amt to Exclude FERC 506 . Misc. Steam Expense Sierra Club Settlement Fees 506 SG 500,000 FERC 546 . Operation Super & Engineering Scottish Power International Assignee Tax Fees 546 SG 3,975 FERC 557 . Other Expenses Chantable Donations & Sponsorships 557 SG 15,600 Company Plane 557 SG 79,824 Scottish Power International Assignee Tax Fees 557 SG 1,294 96,718 FERC 580 . Trans. Operation Supervision & Eng. Scottsh Power International Assignee Tax Fees 580 SNPD 7,119 FERC 598 . Maint of Misc. Distribution Plant Scottish Power International Assignee Tax Fees 598 SNPD 1,100 FERC 901 . Distribution Supervision Expense Company Plane 901 CN 2,658 FERC 909 . Informational & Instructional Adv Chantable Donations & Sponsorships 909 CN 25,702 Misc Advertising Expense 909 CN 53,437 79,139 FERC 921 . Ofce Supplies & Expenses Chantble Donations and Sponsorships 921 SO 1,423 Company Plane 921 SO 47,152 Economic Development Corp of Utah 921 SO 5,788 Employee Gifts, Flower, Parties, Cake 921 SO 4,722 Employee Gifts, Flowers, Partes, Cake 921 wyp 12 Legislative & Lobbyist 921 SO 14,739 Legislative & Lobbyist 921 WYP 176 Misc Offce Supplies Expense 921 SO 7,085 Ranch & Cabin 921 SO 2,456 Retirement Parties 921 SO 6,439 Retirement Parties 921 WYP 15 90,006 FERC 923 . Outside Services Legislative/Lobby 923 SO 5,630 Misc Outside Services Expense 923 SO 73,222 Ranch Expenses 923 SO 21,822 Rebranding Expense 923 SO 18,636 Retiree Ambassador Expense 923 SO 3,384 Scottish Power International Assignee Tax Fees 923 SO 76,930 199,624 FERC 930 . Mise General Expense Advertsing/Sponsorships 930 SO 912 Advertising/Sponsorships 930 UT 1,210 Civic Activities 930 SO 175 Utah Economic Development Corpration of Utah 930 SO 20,000 Edison Electnc Institute Membership Dues 930 SO (240,000) (217,703) Rocky Mountain Power PAGE 4.2 Idaho Generl Rate Case. December 2007 Remove Non-Recurrng Entries TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED ~ Adjustment to Expense: 1) KATZ Patent Reserv 903 (576,800)CN 4.06%(23,440)4.2.1 2) Capital Surcarg Clearing 922 1 199,282 SO 5.755%11,470 4.2.1 3) FERC Continnt Fees 928 (2,353.550)SG 6.048%(142,341)4.2.1 4) Excise Tax Refund 921 1 179,692 SO 5.755%10,342 4.2.1 5) Clear FY06 Innt to Sucharg 922 652,96 SO 5.755%37,581 4.2.1 6) MCBIT Refund 903 1 (723,360)OR Situ 4.2.1 909 1 (80,530)OR Situs 4.2.1 7) Uabilty Wrie Of 908 100,233 UT Situs 4.2.1 8) Ref Transmission Revenue 566 1 (100,000)SG 6.048%(6,048)4.2.1 90 1 800,000 CN 4.06%32,510 4.2.1 9) Geary Dike Reserve 539 1 1,00.00 SG-6.048%60,479 4.2.1 10) Softre Wrie Of 421 1 (455,40)SO 5.755%(26,211)4.2.1 11) sand Traning Cener Wrie Of 421 1 (1,056,38)SO 5.755%(60,800)4.2.1 931 1 (50,000)SO 5.755%(2,878)4.2.1 TOTAL Norr Adjutments (2,463,863)(109,335) Descriptin of Adjustment: A variety of acnting entries were made to expense accunts during 2007 that are either non-recurring in nature or relate to a prir perid. These trnsactions are removed from results of operations to normalize the test period results. A descption of each item included above is prvided on Pages 4.2.1 and 4.2.2. Rocky Mountain Power Page 4.2.1 Idaho General Rate Case December 2007 Remove Non-Recurring Expense INo. lpostg Date I Text I FERC Acl Amount as Booked I Reference I 1 06/2712007 KATZ Reserve 9031000 2,150,000 4.2.2 081812007 Settlement Payment 9031000 (1,573,200)4.2.2 2 05/3112007 Cap Surcharge Clearng 922~~(199,282)4.2.2 3 0430/2007 FERC Contingent Fees 9283000 (130.272)4.2.2 3 03131/2007 Contingent Fees - Mar 2007 9283000 1,317,268 4.2.2 3 0313112007 Contngent Fees - Mar 2007 928300 1,166,553 4.2.2 4 021281007 Excise Tax Refund 921000 (179,692)4.2.2 5 01/23127 Clr FY06 Incent to Surchr 9220000 (652,960)4.2.2 6 093012007 MCBIT Refund 9032000 666,746 4.2.2 6 various MCBIT Interest and Other Costs 9032000 56,614 4.2.2 6 various MCBIT Settlement Informational Ads 9090000 80,530 4.2.2 7 0912712007 Uability Write Off 90000 (100,233)4.2.2 8 0912712007 Refund Transmission Revenue 5660000 100,00 4.2.2 8 091301007 Refund Transmission Revenue 900000 (800,000)4.2.2 9 121112007 Geary Dike Reserve 539~~(1.00,000)4.2.2 10 081112007 Retire MACE Softare 421200 455,404 4.2.2 11 1012312007 Wnte Off Sanel Training Center Prepaid Lease 4212000 946,218 4.2.2 11 10/2312007 Retire Sandy Training Center Leasehold Improvements 4212000 110.169 4.2.2 11 Discontinued Sandy Training Center O&M 9310000 50,000 4.2.2 2,463.863 Ref#4.2 Rocky Mountain Power Idaho General Rate Case December 2007 Remove Non-Recurring Expense Page 4.2.2 Certin accounting entries were made to expense accunts that are eiher on-tie and non-recurrng in natue or relate to a prr peod. These trsactons are removed frm results of opetins to normliz th test pe results. 1) Ka Patent Reserv: An entr was made in Jun 2007 to reco th contingent libil assoted wi a pending lawsui for a patent infrngement related to automated telephony (a patent owned by Katz.) The number is base on th telephony usage over the past six years. In August 2007. the dispute was setted and th resultng paymnt was muc lower than had been reservd and a corresponding entry was made (the Company reserved $2.1 millon and sett for $576.800). These are related to a prior peri and shuld be removed. 2) Cap Surcarg Cleari: Capita surcharg clri entr fo th Cote busness unit. The amount previusly capitalized was written off to FERC accunt 922. This adjustment removes th credit frm 2007 results. 3) FERC Contigent Fees: Estimate for th contngnc changed frm prr mont. as chngs we ided in meawatts for repo purpses. Th Company under-repoed megawatts over th last 3 yers and estimates tht FERC might require soe paymnt to cover. 4) Excise Tax Refund: The Company reived a $204 excise tax refu fr the IRS reted to a previos year. Of the total. $179.692 was crdited to expnse in February 2007. This adjustment removes th crit. 5) Clear FY06 Incetie to Surcharg: Capitl porton of incentie accal orinally boed to 148002 in a pri period. It shoul have be reversed during the year and boked to th capital surcharge accunt and wasn't. This entry reclasses it out of 14802 and into th capil surcharg accunt to be alloted to capil project. 6) MCBIT Refund: In September 2007 th Company reached agreement on a fial refu amout fo Muomah County Business Income Tax conected from customers since 1993. As a result of th settement. the Company set aside $2.2 milion to cover th customr refund. atteys fees. and oth costs of the settement. The Company mae an entry to incease a previosly acced reserve. This adjustmnt revees the impac of tht entr on regulted results and removes any other settement exnses booked in 2007. 7) liabilty Wri Off A libility on th books since 1995 was wrien off becase it had exceed th statue of limitations. A cotractor ha done so DSM work for th Company in the 90s. We had paid the cotrctor. but there was a small balance in th liailty that kept accng interest. The contror never bill and we wrote off th balanc after ten years. 8) Refund Transission Revenue: The Company had a dispute wih a trsmissio customer rerding unreserd use chs over a peri of several years. In 2006 the Company offere to refund $80.000 and established a reserve for that amount. The isue subsequentl went to FERC which ruled th Company only needd to refund $100.000. at which time the company reversed th old resere and establishe a payable for $100,00. This adjustmnt reverses the impact of these entes in reulted results. 9) Geary Dike Reserv: The Geary Dike faile and fl a go course, farmlan. an state hiay on Ju 7, 200. The Company inilly reserved $1 millin in June 200, and in November 2007 an aditional $1 mill was reseed for addital liabilit facing the Company. The Company subsequently determine th event met th crera for an injuries and damages insurnc clim. In December 207. the $2 milion reserv was revered and approprite entrs were mad corespoding to the insurance clim. This adjustment remves the net impact of reversng the resere in 2007. 10) Micellanes Wrie Offs: In Augt 2007 the copany determined th Mapping and Conecvi Enabler (MACE) softre package was no longer used and was written off. The loss on dipositin was rerded to FERC accnt 421 and this adustment removes it from results. 11) In October 207 th coany reliquishe twthirds of it lease fo the Sandy Traini Cener facilitis. A poon of th prepaid lease and varius leaseho imprvements at the ceter were wren off to FERC Acct 421. This adjustment remves the wr off frm results and redces O&M expens to reflct the new leas agreement. Rocky Mountain Power PAGE 4.3 Idaho General Rate Case. Deember 2007 Irrgation Load Control Program TOTAL IDAHO ACCOUNT Tvoe COMPANY FACTOR FACTOR % ALLOCAWD Bæ Adjustment to Expense: Othr Purchased Power 557 1 (1,191.104)SG 6.048%(72,037)4.3.1 Oter Purchased Power 557 1 1,191.104 10 Situs 1,191.104 4.3.1 1.119.066 Oter Purchas Power 557 3 5.378.896 10 Situs 5.378.896 Below T otallncentive Creit 6,570.000 6.570.000 Adjustment Detail: 2008 Prm Particpation (MW) $lW Incentis Total Incntive Credit 219 $ 30.00 $ 6.570,000 Description of Adjustment: Payments made to Idaho irrgators as part of the Idaho Irrgation Load Control Proram are system allocated in th unadjusted data. This adjustment situs assigns the payments to Idaho. The reallocation is required as DSM costs are situs assigned to th states in which the costs are incurred to match the benefit of reduce load reflected in allotion factors. Incentive payments wil incease in 2008 due to a signifcant rise in participation. This adjustment incrases incntive payments. and additional curtilment is reflected in Idaho load used to calculate jurisdictonal allocation factors in this case. Pag 4.3.1 Roc Moin _Id Ge Ra C_ . De 2001in Lod Con Pr Ca Yea Caleda Moth20 Gran Tot FEAr Acc Acc Loc Allti Cod 1 2 3 6 7 8 9 10 11 557~~514511 70 SG 687 738 10862 179156 64959 490377 /4443 9146 119048653SG30530553SG27527554SG3939 57200 SG /31 /3 Gra Tot 38 961 738 10862 119461 649596 490377 (448433 9746 1191104 ReU4.3 ll~lø¡rHi~lΡl~.;~::" ....; ".':;';1.:;.~:;.: '..,'.. '.. (iøf~ ¡ ;.~...~';..... ¡l)....U~-.-: ig"-.liJ~~tri;"t. ~9;'~"'.,liI-ir' ,f"it- Pag 4.3.2 Rocky Mountain Power Idaho General Rate Case - December 2007 Irrigation Load Control Program Incremental Load Adjustment Schedule 10 June July Aug Sept At Sales Level Coincident Peak (CP)264,769 302,879 196,237 179,762 Idaho Scheduled Program 2007 18,957 25,064 24,187 20,323 Gross CP Before Curtailment 283,726 327,943 220,424 200,085 Non-Coincident Peak (NCP)430,113 414,136 385,328 .333,493 CP/NCP Percent 66.0%79.2%57.2%60.0% Estimated Irrigation Load Control . (194,000)(219,000)(210,000)(191,000) CP/NCP Percent 66.0%79.2%57.2%60.0% Curtilment Level ~ Sales (127,973)(173,420)(120,129)(114,594) Less: Idaho Scheduled Program 2007 18,957 25,064 24,187 20,323 Adjustment for COS (KW At Sales)(109,016)(148,356)(95,942)(94,271) At Input Level Line Losses 105.697%105.697%105.697%105.697% Curtailment Level ~ Input (Rev Req)(135,263)(183,300)(126,973)(121,122) Idaho Scheduled Program 2007 ~ Input 20,037 26,492 25,565 21,481 Adjustment for JAM (KW At Input)(115,227)(156,808)(101,408)(99,641) Page 10.14 Rocky Mountain Powr PAGE 4.4 Idaho General Rate Case. Deçember 2007 Blue Sky TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED Em Adjustment to Expense: Customer Serice 909 1 (4,512)CN 4.064%(183)4.4.1 Customer service 909 1 (5,617)CA Situs 4.4.1 Customer servce 909 1 (8,280)10 Situs (8.280)4.4.1 Customer Servic 909 1 (54.682)OR Situs 4.4.1 Customer servce 909 1 (189.264)UT Situs 4.4.1 Customer Servce 909 1 (16.968)WA Situs 4.4.1 Customer Serv 909 1 (13.604)WY-ALL Situ 4.4.1 Administrtive & General 921 1 (7)SO 5.755%(0)4.4.1 Administrtive & Genel 921 1 (610)CA Situs 4.4.1 Adinistrative & General 921 1 (1.264)10 Situs (1,264)4.4.1 Administrtive & General 921 1 5.130 OR Situs 4.4.1 Administrtive & General 921 1 (16.813)UT Situs 4.4.1 Administrtive & General 921 1 (1.555)WA Situs 4.4.1 Administratie & Genel 921 1 (1.862)WY-AL Situs 4.4.1 Administrtive & General 922 1 (154.422)SO 5.755%(8.888)4.4.1 Administrative & Generl 923 1 (20.976)SO 5.755%(1.207)4.4.1 Administrative & Genral 923 1 (40.133)UT Situs -4.4.1 (525.441)(19,823) Description of Adjustment: This adjustment removes from results above the line expenses associated with the Blue Sky program. Rocky Mountain Power Idaho General Rate Case. December 2007 Blue Sky Adjustment To insure non-participants do't subsidize the Blue Sky Progrm, all revenues and expenses charged above the line are removed from results. These charges were all made to the Blue Sky cost center, 12348, or individual orders. They are summaried below. Amount Cost Center 12348 Açcunt Factor Blue Sky Qn Total 909 CN 4,512 4,512 909 CA 5,617 5,617 90910 7,587 694 8,280 909 OR 45,818 8,86 54,682 909 UT 172,910 16,354 189,264 909WA 16,968 16,968 909 WYP 13,604 13,604 921 SO 7 7 921 CA 610 610 921 10 1,264 1,264 921 OR (5,130)(5,130) 921 UT 16,813 16,813 921 WA 1,555 1,555 921 WYP 1,862 1,862 922 SO 154,422 154,422 923 SO 20,976 20,976 923 UT 40,133 40,133 495,017 30,423 525,441 Page 4.4.1 Roc Mountain Power Idaho General Rate Case. December 2007 K2 Risk Mgmt System PAGE 4.5 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED B£ Adjustment to Expense: Amortization Expnse 4041P 1 (131,919)SO 5.755%(7,593)4.5.2 Ga I Loss on Sales 421 1 (2,453,790)SO 5.755%(141,228)4.5.1 Ofce Supplies 921 1 (774,818)SO 5.755%(44,595)4.5.1 Administrative Expense 922 1 (42,892)SO 5.755%(2,469l 4.5.1 (3,403,419)(195,884 Descrition of Adjustment: Th adjustment removes the effect of th K2 Risk Management System frm reults of opetins. This project was capitalized during calendar year 2006. However, the projec was wrien-ff in Marc 2007 beuse the proje was deemed not used and usefuL. This asset is not included in the beginning rate base balance for this case. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 7 K2 R i s k M a n a g e m e n t S y s t e m W r i t e - o f f SA P Po s t g D a t e R e f D o c . N o . A c c o u n t F E R C A c c t L o c a t n A d j R e f # 31 3 0 1 2 0 0 7 1 2 3 5 6 5 5 4 1 0 0 4 2 1 2 0 0 0 1 2 2 0 9 2 R e f # 4 . 5 Am o u n t 2, 4 5 3 , 7 9 0 Te x t RE T C F I N / 2 0 0 5 / C / 0 1 7 - W R I T E - O F F Al l o c a t i o n SO Po s t g D a t e R e f Do c . No . A c c o u n t F E R C A c c L o c a t n A d j R e f # 3/ 3 1 / 2 0 0 7 1 1 3 3 6 5 5 5 9 5 4 5 9 9 0 9 2 1 0 0 0 0 1 R e f # 4 . 5 Al l o c a t i o n SO Am o u n t 77 4 , 8 1 8 Te x t Cl e a r W r i t e - O f f A s s e t C o r p Po s t g D a t e R e f Do c . No . A c c o u n t F E R C A c c t L o c a t n A d j R e f # 3/ 3 1 / 2 0 0 7 9 7 8 2 2 0 9 5 4 5 1 7 0 9 2 2 0 0 0 0 1 R e f # 4 . 5 3/ 3 1 / 2 0 0 7 9 7 8 2 2 0 7 5 4 5 1 7 0 9 2 2 0 0 0 0 1 R e f # 4 . 5 3/ 3 1 / 2 0 0 7 9 7 8 2 2 1 1 5 4 5 1 7 0 9 2 2 0 0 0 0 1 R e f # 4 . 5 Am o u n t 1, 5 3 0 . 0 7 38 , 8 8 8 . 0 8 2, 4 7 4 . 2 0 42 , 8 9 2 Pa g e 4 . 5 . 1 Te x t WB S C F I N / 2 0 0 5 / C / 0 1 7 / D V 2 WB S C F I N / 2 0 0 5 / C / 0 1 7 / P S W 2 WB S C F I N / 2 0 0 5 / C / 0 1 7 I T S 2 Al l o c a t i o n SO SO SO Ro c k y M o u n t a i n P o w e r Id a h o G a n e r a l R a C a s e . D e c e m b e r 2 0 0 7 K2 R i s k M a n a g e m e n t S y s t e m In - s r v l c e A m o u n t s a n d A m o r i z t i o n Ex p e n s e Fu n c i o n In t a n g i b l e In t a g i b l In t a n g i b In t a n g i b l e In t a n g i b l e In t a n g i b l e In t a n g i b l e In t a n g i b l e I T o t a l P l a I A m o r i z t i o n P o s t e d ( c l c 1 3 4 0 3 ) I To t a l Am o r t pr o D e c r p t M o n t h Y e a r A m o u n K 2 P h a s e I K 2 P h a s e 2 K 2 P h a s e I K 2 P h a s 2 E x p e s e 1 2 0 0 6 2 2 0 0 6 3 2 0 0 6 4 2 0 0 5 2 0 0 6 6 2 0 0 7 2 0 0 6 8 2 0 0 9 2 0 0 10 2 0 0 6 11 2 0 0 6 12 2 0 0 6 Su b - T o t 31 5 E R K 2 C I C 0 8 7 K W I C o m m r c i a l R i s k S y s 31 5 E R K 2 C I C 0 8 7 K W I C o m m e r c R i s k S y s 31 5 E R K 2 C I C 0 8 7 K W I C o m m e a l R i s k S y s 31 5 E R K 2 C I C 0 8 7 K W I C o m e r a l R i s S y s 31 5 E R K 2 C I C 0 8 7 K W I C o m m e r c i l R i s S y s . 31 5 E R K 2 C I C 0 8 7 K W I C o m m e r l R i s k S y s 31 5 E R K 2 C I C 0 8 7 K W I C o e r c i a l R i s k S y s 31 5 E R K 2 C I C 0 8 7 K W I C o m m r c i a l R i s k S y s 12 M o n t h s E n d e d D e c e m b e r 2 0 0 7 1 2 0 0 7 2 2 0 0 7 3 2 0 0 7 4 2 0 0 7 5 2 0 0 7 6 2 0 7 7 2 0 0 7 8 2 0 0 7 9 2 0 0 7 10 2 0 0 7 11 2 0 0 7 12 2 0 0 7 Su b - T o t a l 3. 2 1 4 . 2 9 1 (1 5 1 . 6 1 2 ) 10 , 9 8 0 14 3 , 5 7 2 85 3 . 4 4 8 18 , 9 1 1 5, 7 7 3 (8 3 , 0 2 8 ) 26 . 7 8 6 2 6 , 7 8 6 51 . 2 3 2 5 1 . 2 3 2 51 , 2 2 3 5 1 , 2 2 3 58 , 4 0 6 5 8 , 4 0 6 53 , 6 2 1 7 , 0 9 0 6 0 , 7 1 1 53 , 6 2 1 1 4 , 2 9 4 6 7 , 9 1 4 53 , 6 2 1 1 4 . 6 9 7 6 8 . 3 1 8 47 , 6 5 1 1 4 , 3 7 0 6 2 . 0 2 1 52 . 7 6 8 1 4 , 1 0 5 6 6 , 8 7 2 52 , 7 6 8 1 4 , 1 0 4 6 6 , 8 7 2 4, g 1 2 , ~ : 3 3 , 1 6 6 . 0 6 5 8 4 . 2 7 1 5 0 1 , 6 9 6 7 8 , 6 6 0 5 8 0 . 3 5 6 3.2 1 4 . 2 9 1 (1 5 1 , 6 1 2 ) 10 , 9 8 0 14 3 , 5 7 2 (5 1 . 1 6 6 ) 85 3 , 4 4 8 18 . 9 1 1 5. 7 7 3 (3 1 . 8 6 1 ) 52 , 7 6 8 31 . 6 1 1 26 . 3 8 4 14 , 1 0 5 7, 0 5 2 66 . 8 7 2 38 , 6 6 3 26 , 3 8 4 11 0 . 7 6 3 2 1 . 1 5 7 1 3 1 , 9 1 9 R a f 4 . 5 To t a 4 , 0 1 2 ; 3 3 6 . 3 , 1 6 6 ; 0 6 5 . ~ . 8 4 6 , 2 7 " ' - è 1 2 A 8 9 9 . 8 1 7 1 1 2 , 2 7 5 Pa g e 4. 5 . 2 Gr o s s P l a n t Ba l a n c 3, 2 1 4 , 2 9 1 3, 0 6 2 . 6 7 9 3, 0 7 3 , 6 5 9 3, 2 1 7 , 2 3 1 4, 0 7 0 . 6 8 0 4, 0 8 9 , 5 9 0 4. 0 9 5 . 3 6 4. 0 1 2 , 3 3 6 4, 0 1 2 , 3 3 6 4, 0 1 2 . 3 3 6 4, 0 1 2 . 3 3 6 4, 0 1 2 , 3 3 6 Re f 4. 5 o Rocky Mountain Power Idaho General Rate Case. December 2007 Generation Overhaul Expense PAGE 4.6 Adjustment to Expense: Generation Overhaul Expense - Steam Generatin Overhaul Expense - Oter TOTAL ACCOUNT .!COMPANY FACTOR 510 1 (123,863)SG 553 1 2.401,565 SG 2,277,702 IDAHO FACTOR % ALLOCATED B; 6.048% 6.048% (7,491) 4.6.1145,245 4.6.1 137,754 Description of Adjustmnt: This adjustment normalizes generation overhaul expnses using a four year average methoology. Overhaul expenses from 2004 - 2007 are escalated to a 2007 level using Global Insight indices and then those esclated expenses are averaged. For new generating units, which include Currnt Crek and Lake Side, the four year average is compnsed of the overhaul expense planned for the first four years these plants are operational. The actual calendar year 2007 overhaul costs are subtracted from th four year average which result in this adjustment. Rocky Mountain Power Idaho General Rate Case December 2007 Generation Overhaul Expense FUNCTION: OTHER Period Calendar Year 2004 Calendar Year 2005 Calendar Year 2006 Calendar Year 2007 4 Year Average Overhaul Expense 2,264,000 545,000 2,940,000 2,860,000 2,152,250 New Plant Overhaul Expense Lake Side Plant - 4 Year Average Currant Creek Plant - 4 Year Average Total New Plant Overhaul Expense Total 4 Year Average - Other Base Year December 2007 Overhaul Expense - Other Total 4 Year Average - Other Adjustment · Escalation Rates: Ref 4.6.3 FUNCTION: STEAM Period Calendar Year 2004 Calendar Year 2005 Calendar Year 2006 Calendar Year 2007 4 Year Average Overhaul Expense 23,193,000 25,845,753 29,613,264 28,560,541 26,803,140 Total 4 Year Average - Steam Escalation Rates to 2007 · Escalated Expense13.27% 2,564,4018.53% 591,4733.55% 3,04,379 2,860,000 2,265,063 1,479,500 3,040,000 4,519,500 Ref 4.6.2 6,784,563 4,382,998 Ref 4.6.2 6,784,563 2,401,565 Ref 4.6 Escalation Rates to 2007 · Escalated Expense14.08% 26,457,8618.49% 28,038,9553.63% 30,689,358 28,560,541 28,436,679 28,436,679 Base Year December 2007 Overhaul Expense - Steam Total 4 Year Average - Steam Adjustment 28,560,541 Ref 4.6.2 28,436,679 (123,863) Ref 4.6 · Escalation Rates: Ref 4.6.3 Page 4.6.1 Rocky Mountain Power Idaho General Rate Case December 2007 Generation Overhaul Expense Existing Units Calendar Calendar Calendr Calendar Yr2004 Yr2oo5 Yr2006 Yr2007 By Plant Bluell 73.934 2,677913 Carbon 4,472.000 (113.331 )723.024 24,146 DaveJohnston 959.000 5,255,000 30.90 3,279,981 Gadsby 1,293,00 Hunter 117,000 6,916,750 3,910,432 8.171,859 Huntington 1,511.000 6,533.000 7.575.000 (39.00) JimBriger 5,020.00 5.846.000 5.904.000 6,815,000 UttleMt 139.00 Naughton 579,00 1,348,334 3,648.974 4,86.643 WVailey 40,000 Wyoak 678.000 5.629.00 Camas 418.00 Cholla 5.771,000 Colstrp 1,014,000 925,00 1.300.000 Craig 1,536.000 60,000 44.000 1,376,000 Hayden 243,000 745.00 90,000 Henniston 2.224,000 545,00 2,383,000 2.860.000 Total 25,457,000 26,390,753 32.553.264 31,420,541 By Function Ref. 4.6.1 Steam 23.193.000 25,84,753 29,613,264 28,560.541 Otr 2,264,000 545,00 2,940.000 2,860,000 Total $25,57.000 $26,390.753 $32.553.264 $31,420.541 New Generating Units. Acual Budgt Calendar Calear Calendar Caledar Yr2oo7 Yr2008 Yr2oo9 Yr2010 Currnt Crek 1.522.998 1,725.00 7,079,000 1,833,000 Lake Si 650,000 1.818,000 612.00 1,522,998 2,375.00 8.897.000 2,445.000 .Curnt Cr & LakeSi are both Fun . Ot Base Year December 2007 Overhaul Expense. Other 2007 Existing Plant: 2.860.000 2007 Currnt Crk : 1.522,998 4.382.998 Ref. 4.6.1 Caar 4 Year Yr 2011 Average . 3,040,000 2.838,000 1,479,500 2,83,000 4,519.500 Ref. 4.6.1 Pag 4.6.2 Rocky Mountain Power Idaho General Rate Case December 2007 Generation Overhaul Expense Global Insight Escalation Rates: OTHER Other Maintenance indices (JEOMMS) Escalation Rate to 2007 Global Insight Escalation Rates: STEAM Steam Maintenance indices (JEFMMS) Escalation Rate to 2007 ~~~~ 1.236 1.290 1.352 1.400 13.27%8.53%3.55%~~~~ 1.300 1.367 1.431 1.483 14.08%8.49%3.63% Pag 4.6.3 Rocky Mountain Power Idaho General Rate Case. December 2007 Preliminary Coal Plant Exp PAGE 4.7 TOTAL IDAHO ACCOUNT Ig COMPANY FACTOR FAÇTOR%ALLOCATED ~ Adjustment to Expense: IPPU3 Development Cost Write-Of 557 (2.969,240)SG 6.048%(179.578)4.7.1 Brier U5 IGCC Deferrl Write-557 (424,092)SG 6.048%(25.649)4.7.1 Hunter 4 Wrie-557 (102.96)SG 6.048%(6,227l 4.7.1 (3,496.295)(211.454 Descñption of Adjustment: The Company was planning to build 3 coal units: IPP unit 3, Bridger unit 5, and Hunter unit 4. The expenses the Company incrred for these abandoned projects were wrtten off to FERC account 557. This adjustment removes these expenses from results. Rocky Mountain Power Idaho General Rate Case December 2007 Preliminary Coal Plant Exp Page 4.7.1 IPPU3 Development Cost Wrie-Off Impairment Loss Impairment Loss Impairment Loss 13,888 13,888 2,941,463 2,969,240 Bridger IGCC US Deferral Write-Off Mise Projec Expense Write-ff Mise Project Expense Wrie-off Mise Project Expense Write-ff Mise Projec Expense Write-off 184,314 175,244 102,938 (38,404) 424,092 Hunter 4 Write-Off Permitting Expense Write-Off 102,964 Rocky Mountain Power PAGE 4.8 Idaho General Rate Case. December 2007 Rent Expense TOTAL IDAHO ACCOUNT I:COMPANY FACTOR FACTOR % ALLQCATED ~ Adjustment to Expense: Rents 931 1 (454,726)SO 5.755%(26,1n)4.8.1 Adjustment to Income: Rent of Electric Propert 45 1 (1,872,794)UT Situs 4.8.1 Rent of Electc Propert 454 1 1,872,794 SO 5.755%107,789 4.8.1 Rent of Elecric Propert 454 2 479,916 SO 5.755%27,622 4.8.1 479,916 135,410 Description of Adjustment: This adjustment removes from results of operations rent expense of unoccupied offce space. It also corrects the allocation for sub-lease incme in the unadjusted results and annualizes the sub-lease rental income of agreements entered into during 2007. Rocky Mountain Power Idaho General Rate Case - December 2007 Rent Expense Page 4.8.1 Rent Expense: Unused.~Description Square Footage Leased For Amount ~ 1 One Utah Center Sub-lease #5 3,261 $16.83/sf 54,883 SO 2 One Utah Center Sub-lease #6 4,428 $16.831sf 74,523 SO 3 Lloyd Center Mall - Suite 300 $4,425/mo.4,425 SO 4 Lloyd Center Mall - Suite 304 $2,567/mo.30,804 SO 5 Lloyd 700 Building - Suites 500 & 519 13,210 $21.96/sf 290,092 SO Total Adjustment to Expense 454,726 Rent Income: Reverse situs assigned OUC sub- 6 leases (1,872,794)UT Re-allote sub-leases on system 7 factor 1,872,794 SO 8 OUC 22nd Floor - 12 Months $39,993/mo.479,916 SO Total Adjustment to Income 479,916 Notes: Lines 1-2: The sublease terms are $1/mo plus operating expenses. Adjustment removes 12 months rent expense from the base period. line 3: This lease expired on January 31, 2007. Adjustment removes 1 month rent expense from the base period. Line 4: Vacant since January 2007. Adjustment removes 12 months rent expense from the base period. Line 5: Vacant for all of 2007. Adjustment removes 12 months rent expense from the base period. Lines 6-7: Sub-lease income from tenants occupying six floors of the One Utah Center was being directly assigned to Utah. This adjustment reverses the situs-assigned revenue and allocates it on the System Overhead (SO) factor. line 8: 15,731 sq. ft. of offce space was unocupied until December 1, 2007, at which time it was subleased for $39,993/month ($25,563 for space at $19.50/sf and $14,430 for contribution to common area maintenance). The adjustment annualizes the rental income on this offce space. Rocky Mountain Power PAGE 4.9 Idaho General Rate Case. December 2007 Wage & Employee Benefits. Annualization 1 TOTAL IDAHO ACCOUNT Im COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Steam Generation 500 2 46,608 SG 6.048%2,819 Steam Generation 501 2 2,122 SE 6.586%140 Steam Generation 502 2 52,687 SG 6.048%3,186 Steam Generation 505 2 4,779 SG 6.048%289 Steam Generation 506 2 104,790 SG 6.048%6,338 Steam Generation 506 2 (58)SSGCH 5.731%(3) Steam Generation 510 2 8,207 SG 6.048%496 Steam Generation 511 2 20,508 SG 6.048%1,240 Steam Generatin 511 2 (23)SSGCH 5.731%(1 ) Steam Generation 512 2 81,351 SG 6.048%4,920 Steam Generation 512 2 (700)SSGCH 5.731%(40) Steam Generation 513 2 30,976 SG 6.048%1,873 Stea Generation 513 2 2 SSGCH 5.731%0 Steam Generation 514 2 7,186 SG 6.048%43 Steam Generation 514 2 (62)SSGCH 5.731%(4) Hydro Geration 535 2 11,585 SG-6.048%701 Hydro Generation 535 2 10,914 So-U 6.048%660 Hydro Generation 536 2 120 So-P 6.04%7 Hydro Generation 537 2 1,507 SG-P 6.04%91 Hyro Generation 537 2 273 So-U 6.048%16 Hy Geration 539 2 10,059 SG-P 6.04%608 Hyd Generation 539 2 10,342 SG-U 6.048%625 Hyro Generation 542 2 794 SG-P 6.048%48 Hydro Generation 542 2 210 SG-U 6.04%13 Hyro Generation 54 2 1,016 SG-P 6.04%61 Hydro Generation 54 2 561 So-U 6.04%34 Hydro Generation 544 2 2,324 SG-6.04%141 Hydro Genration 54 2 798 So-U 6.04%48 Hydro Geration 545 2 1,094 So-P 6.048%66 Hydro Genetion 545 2 479 So-U 6.04%29 Other Power Generation 546 2 90 SG 6.04%55 Otr Power Generation 548 2 7,737 SG 6.048%468 cnher Power Generation 54 2 6,301 SSGCT 6.150%388 Oter Power Geration 549 2 347 SG 6.04%21 Ot Power Generation 552 2 84 SG 6.048%5 Ot Power Generation 552 2 320 SSGCT 6.150%20 cnher Poer Generation 553 2 3,886 SG 6.04%235 Oter Power Generation 553 2 920 SSGCT 6.150%57 Otr Power Generation 554 2 27 SG 6.048%2 Oter Power Generatin 554 2 280 SSGCT 6.150%17 cnher Power Supply 556 2 3,338 SG 6.048%202 Totl Annuallzation 1 434,596 26,306 Description of Adjustment: This adjustment annualizes the O&M porton of wae increases occrrng dunng the base peno. The O&M port of wae increases expeced dunng the 12 months after the base penod are also added. Incentive pay and employee benefis are normalized to levels the company will incur for the 12 months ended December 2008. See page 4.9.6 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.9.1 Idaho General Rate Case. December 2007 Wage & Employee Benefits. Annualization 2 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATEP B5 Adjustment to Expense: Otr Power Supply 557 2 103,29 SG 6.048%6,247 Oter Power Supply 557 2 204 SSGCT 6.150%13 Transmission 560 2 17,806 SG 6.048%1,077 Transmission 561 2 17,695 SG 6.048%1,070 Transmission 562 2 1,210 SG 6.048%73 Transmission 563 2 51 SG 6.048%3 Tranmission 566 2 782 SG 6.048%47 Transmission 567 2 489 SG 6.048%30 Transmission 568 2 76 SG 6.048%5 Transmission 569 2 5,874 SG 6.048%355 Transmissin 570 2 16,716 SG 6.048%1,011 Transmission 571 2 (1,639)SG 6.048%(99) Transmission 572 2 (0)SG 6.048%(0) Transmission 573 2 216 SG 6.048%13 Distrbutin 580 2 18 10 Sits 3 Distrbution 580 2 59,475 SNPD 4.682%2,785 Distrbution 581 2 35,310 SNPD 4.682%1,653 Distrbuton 582 2 5,206 10 Situs 290 Distrbuon 582 2 37 SNPD 4.682%2 Distribuon 583 2 17,065 10 Situ 412 Distrbuton 583 2 1,281 SNPD 4.682%60 Distrbution 58 2 4 10 Situ Distrbuton 585 2 979 SNPD 4.682%46 Distrbuon 586 2 11,178 10 Sit 644 Distrbutin 586 2 2,701 SNPD 4.682%126 Distrbuton 587 2 22,646 10 Situ 1,570 Distrbun 588 2 6,500 10 Situs 301 Distrbution 588 2 41,852 SNPD 4.682%1,96 Distrbutin 589 2 316 10 Situs 9 Distrbution 590 2 1,178 10 Situs 55 Distribution 590 2 21,561 SNPD 4.682%1,010 Distribut 592 2 17,431 10 Situs 728 Distrbution 592 2 7,308 SNPD 4.682%342 Distrbutin 593 2 57,325 10 Situs 5,596 Distbution 593 2 5,480 SNPD 4.682%257 Distribution 594 2 39,645 10 Situs 1,324 Distrbuton 594 2 58 SNPD 4.682%3 Distbuton 595 2 131 10 Situs Distrbuton 595 2 1,279 SNPD 4.682%60 Distrbuon 596 2 5,192 10 Situs 380 Distributin 597 2 9,702 10 Situs 703 Distrbuton 597 2 3,489 SNPD 4.682%163 Total Annualizon 2 537,123 30,326 Description of Adjustment: This adjustment annualizes th O&M portion of wage increases occurring during the base period. The O&M portn of wage increases expected during the 12 months after the base perid are also added. Inctive pay and employee benefits are normalized to levels the company will incur for the 12 month ended Deceber 2008. See page 4.9.6 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.9.2 Idaho General Rate Case. December 2007 Wage & Employee Benefits. Annualization 3 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED ~ Adjustment to Expense: Distribution 598 2 1,637 10 Situs 31 Distribution 598 2 3,595 SNPD 4.682%168 Customer Accunting 901 2 4,962 CN 4.06%202 Customer Accounting 901 2 604 10 Situs 26 Customer Accunting 902 2 1,575 CN 4.064%64 Customer Accounting 902 2 65,240 10 Situs 3,663 Customer Accunting 903 2 95,781 CN 4.064%3,892 Customer Acunting 903 2 13,668 10 Situs 549 Customer Accunting 905 2 495 CN 4.064%20 Customer Service 907 2 910 CN 4.064%37 Customer Service 908 2 8,430 CN 4.064%34 Customer Service 908 2 8,948 10 Situs 1,073 Customer Service 909 2 1,236 CN 4.064%50 Administrtie & General 920 2 278,971 SO 5.755%16,05 Administrative & General 920 2 1,021 10 Situ Administrative & General 922 2 (4,017)SO 5.755%(231) Administrative & General 929 2 (1,933)SO 5.755%(111) Administrative & General 935 2 104 10 Situs Administrative & General 935 2 11,999 SO 5.755%691 Totl Annuallzation 3 493,224 26,523 Total Annual/zation 1 Total Annual/zation 2 Total Annualization 3 Total Wage & Employee Benefit Annualization 434,596 537,123 493,224 1,464,942 26,306 30,326 26,523 83,155 Description of Adjustment: This adjustment annualizes the O&M portion of wage increases occurrng during the base period. The O&M portion of wage increases expected during the 12 months after the base period are also added. Incentive pay and employee benefis are normalized to levels the company will incur for the 12 months ended December 2008. See page 4.9.6 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.9.3 Idaho General Rate Case. December 2007 Wage & Employee Benefits. Pro Fona 1 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED BS Adjustment to Expense: Steam Generation 500 3 156,824 SG 6.048%9,485 Steam Generation 501 3 7,139 SE 6.586%470 Steam Genertion 502 3 177,279 SG 6.048%10,722 Steam Generation 505 3 16,079 SG 6.048%972 Steam Generation 506 3 352,592 SG 6.048%21,325 Steam Generation 506 3 (196)SSGCH 5.731%(11 ) Steam Generation 510 3 27,616 SG 6.048%1,670 Steam Generation 511 3 69,004 SG 6.048%4,173 Steam Generation 511 3 (78)SSGCH 5.731%(4) Steam Generation 512 3 273,726 SG 6.048%16,555 Steam Generation 512 3 (2,355)SSGCH 5.731%(135) Steam Generation 513 3 104,227 SG 6.048%6,304 Steam Generation 513 3 6 SSGCH 5.731%0 Steam Generatin 514 3 24,178 SG 6.04%1,462 Steam Generation 514 3 (208)SSGCH 5.731%(12) Hydro Geeration 535 3 38,979 SG-P 6.048%2,357 Hydro Generation 535 3 36,723 SG-U 6.048%2,221 Hyro Generation 536 3 403 SG-P 6.048%24 Hydro Generation 537 3 5,072 SG-P 6.048%307 Hydro Generation 537 3 917 SG-U 6.048%55 Hydro Generatin 539 3 33,845 SG-P 6.048%2,047 Hydro Generatin 539 3 34,798 SG-U 6.048%2,105 Hyro Generation 542 3 2,673 SG-P 6.048%162 Hydro Generation 542 3 707 SG-U 6.048%43 Hydro Geeration 543 3 3,420 SG-P 6.048%207 Hydro Genetion 54 3 1,886 SG-U 6.04%114 Hyro Geertion 54 3 7,819 SG-P 6.048%473 Hyro Geeratin 544 3 2,686 SG-U 6.048%162 Hydro Generation 545 3 3,681 SG-P 6.048%223 Hyro Generation 545 3 1,612 SG-U 6.04%97 Other Power Generation 54 3 3,048 SG 6.048%184 Other Power Generation 548 3 26,035 SG 6.048%1,575 Otr Por Generation 548 3 21,201 SSGCT 6.150%1,304 Other Power Generation 549 3 1,168 SG 6.048%71 Othe Power Generatin 552 3 284 SG 6.048%17 Other Power Generation 552 3 1,078 SSGCT 6.150%66 Otr Power Generation 553 3 13,076 SG 6.048%791 Oter Powr Generatin 553 3 3,094 SSGCT 6.150%190 Oter Powr Generation 554 3 90 SG 6.048%5 Other Powe Generatin 554 3 944 SSGCT 6.150%58 Other Power Supply 556 3 11,231 SG 6.048%679 Total Pro Fonna 1 1,462,302 88,514 Description of Adjustment: This adjustent annualizes the O&M portion of wage increases occurnng during the base period. The O&M portion of wage incrases expected during the 12 moths after the base period are also added. Incentive pay and employee benefits are normalized to levels the company will incur for the 12 month ended December 2008. See page 4.9.6 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.9.4 Idaho General Rate Case. December 2007 Wage & Employee Benefits. Pro Forma 2 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCAED B& Adjustment to Expense: Other Power Supply 557 3 347,565 SG 6.048%21,021 Other Por Supply 557 3 688 SSGCT 6.150%42 Transmission 560 3 59,912 SG 6.048%3,623 Transmission 561 3 59,54 SG 6.048%3,601 Transmission 562 3 4,071 SG 6.048%246 Transmission 563 3 172 SG 6.048%10 Transmission 56 3 2,630 SG 6.048%159 Transmission 567 3 1,645 SG 6.048%99 Transmission 568 3 257 SG 6.048%16 Transmission 569 3 19,764 SG 6.04%1,195 Transmission 570 3 56,245 SG 6.048%3,402 Transmission 571 3 (5,516)SG 6.048%(33) Transmission 572 3 (0)SG 6.04%(0) Transmission 573 3 726 SG 6.048%44 Distrbution 580 3 59 10 Situs 9 Distnbuton 580 3 200,119 SNPD 4.682%9,370 Distbution 581 3 118,810 SNPD 4.682%5,563 Distrbution 582 3 17,516 10 Situs 976 Distrbution 582 3 125 SNPD 4.682%6 Distrbution 583 3 57,421 10 Situ 1,387 Distnbution 583 3 4,30 SNPD 4.6820k 202 Distnbution 58 3 14 10 Situs Distnbution 585 3 3,294 SNPD 4.682%154 Distrbution 586 3 37,611 10 Sits 2,167 Distrbution 586 3 9,088 SNPD 4.682%426 Distrbuon 587 3 76,198 10 Situ 5,282 Distrbution 588 3 21,870 10 Situs 1,014 Distrbutin 588 3 140,82 SNPD 4.682%6,594 Distnbution 589 3 1,06 10 Situs 30 Distrbution 590 3 3,96 10 Situs 185 Distrbution 590 3 72,547 SNPD 4.682%3,397 Distrbuon 592 3 58,851 10 Situ 2,450 Distnbution 592 3 24,590 SNPD 4.682% .1,151 Distnbutin 593 3 192,885 10 Situ 18,829 Distrbuton 593 3 18,43 SNPD 4.682%863 Distrbuton 594 3 133,397 10 Situs 4,455 Distrbutin 594 3 195 SNPD 4.682%9 Distrbutn 595 3 44 10 Situs Distnbuton 595 3 4,30 SNPD 4.6820/0 202 Distnbuon 596 3 17,471 10 Situs 1,279 Distrbutin 597 3 32,645 10 Situs 2,364 Distnbution 597 3 11,741 SNPD 4.682%550 Tota Pro Forma 2 1,807,281 102,040 Description of Adjustment: This adjustment annualizes the O&M portion of wage incrases occurnng dunng the base penod. The O&M porton of wae incrases expected dunng the 12 months after the base penod are also added. Incentive pay and employee benefits are normalized to levels the company wil incur for the 12 months ended Decmber 2008. See page 4.9.6 for more information on how this adjustment was calculated. . Rocky Mountain Power PAGE 4.9.5 Idaho General Rate Case. December 2007 Wage & Employee Benefits. Pro Fora 3 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED BW Adjustment to Expense: Distribution 598 3 5,507 10 Situs 105 Distnbution 598 3 12,095 SNPD 4.682%566 Customer Accunting 901 3 16,697 CN 4.064%679 Customer Accunting 901 3 2,032 10 Situs 89 Customer Accunting 902 3 5,299 CN 4.06%215 Customer Accunting 902 3 219,516 10 Situ 12,324 Customer Accunting 903 3 322,277 CN 4.06%13,097 Customer Accunting 903 3 45,988 10 Situs 1,846 Customer Acunting 905 3 1,666 CN 4.06%68 Customer Servce 907 3 3,061 CN 4.064%124 Customer Seice 908 3 28,363 CN 4.064%1,153 Customer Service 908 3 30,109 10 Situs 3.612 Customer Service 909 3 4,159 CN 4.064%169 Administrtive & General 920 3 938.667 SO 5.755%54,025 Administrti & General 920 3 3,434 10 Sits Administrtie & General 922 3 (13,517)SO 5.755%(778) Administrtive & General 929 3 (6.506)SO 5.755%(374) Adminitrative & General 935 3 35 10 Situs Administrative & General 935 3 40,372 SO 5.755%2.324 Tot Pro Fonna 3 1,659.570 89,242 Total Pro Fora 1 Totl Pro Fonna 2 Total Pro Fonna 3 Total Wage & Employee Benefit Pro Fonna 1,462,302 1,807,281 1,659,570 4,929,154 88,514 102,04 89,242 279,796 Description of Adjustment: This adjustment annualizes the O&M portn of wage increases occrnng during the base period. The O&M portion of wage increases expected during the 12 months after the base period are also added. Incentive pay and employee benefits are normalized to levels the company will incur for the 12 months ended December 2008. See pag 4.9.6 for more information on how this adjustment was calculated. Rocky Mountain Power Idaho General Rate Case - December 2007 Wage and Employee Benefit Adjustment The base period, annualized, and the proforma labor expenses are summarized on page 4.9.7. The following is an explanation of the procedures used to develop annualized and pro forma labor expenses. 1. Actual December 2007 total labor related expenses are identified on page 4.9.7, including bare labor, incentive, other labor, pensions, benefits, and payroll taxes. 2. Actual December 2007 expenses for regular time, overtime, and premium pay were identified by labor group and annualized to reflect wage increases during the base period. These annualizations can be found on pages 4.9.8 - 4.9.9. 3. The annualized December 2007 regular time, overtime, and premium pay expenses were then escalated prospectively by labor group to December 2008 (see page 4.9.9.). Costs were escalated using the rates found on page 4.9.10. 4. Non-union incentive payments were provided by the Human Resources department and were calculated based on the calendar year 2008 projections. Union employees do not participate in the Company's annual incentive program; instead, they receive annual increases to their wages that are reflected in the escalation described above. 5. Proforma December 2008 pension and employee benefits expenses were provided by the Human Resource department. These expenses can be found on page 4.9.12. Payroll tax calculations can be found on page 4.9.13, along with the wage amounts used in the calculation. Page 4.9.6 Rocky Mountain Power Idaho General Rate Case. Dember 2007 Wage & Employee Benefit Adjustment , " .,i;~.~_:~w,'~~"t~.~, , ';'-,--, 501 XX5O50XX 50110 50XX5050 50109X Annualiz . ";'"""'-"",'.-.-'-,,, 12MóilEía8c.1)b82l7 38.93.936 388.56.26 58.002.316 58.247.457 5,50.802 552405 45,434,054 452337,771 739.293 742.418 1.03.430 1.04.823 7.971.169 7.971.169 /1 .239.895)1245135 458,944.051 460,850,045 29.875.94 29875948 29,875,948 29,875,948 93.392 932.392 3.64.35 3.64.355 122.169 122.169 2.082 2.082 34.588 34.588 /43.128)43128 5,010,458 5,010,458 493,830,45 495,736.450 47.272.772 47.272.772 7.89.56 7.896.56 4.128.73 4.128.73 25.90.110 25.903.110 4,918.126 4918126 90,119,309 90119,309 926.312 926.312 45.625.67 45.625.678 2,857.882 2.857.882 52.198 529.198 1.180.752 1.180.752 18.20.798 18.20.79 1.734.461 1.73.461 61.992 61.99 7.22.951 7.222.951 2.90.513 2.90.513 1,266.565 1266 565 82,522,101 82,522,101 172,641,410 172.641.410 32.84.762 32.979.774 2.751.891 2.751.891 141 141 35,600,794 35,731,806 702,072,660 704,109.666 197.167.159 197.739.223 50,9õ5,501 50 ,3 0,443 ;.' L::",).:.':t- , ;'~:;'d;' ;". ,~:- :"i,::-:- RlI Orrv TÎ OvermePriuPav Subttal for Escalation Se Lab AdjusmeUn Leav Ac Oth SalLabo CostsJOCuts Subtotal Bare Labor 5O inc Tota Incentive 502505070 501103 50132550235899 Ovim MesSeedan (1)Jo Ow Poon PayentPhy ExEdu Astanc Ml SalarlB_Iil Cr Tot Oter Labor Subtotal Labor and Incentive 501100 501105 501115 501150 501160 501102 50112X 501175 501200 50122X 501250 501251 501275 50130 5016XX50 Pen. FAS 87 Pen - IBEW 57 . FAS 87 SERPPIa Po Reten Beit . FAS H16 pO! Emplen Bents. FAS 112 Totl Pensions Pen Adtr. MeDeVi LifeSt01(k)ISOP 401(k) Aiti Acc Deh & Disabi. Tenn DisWOeis Comnsat Othe Salary OveiadTota Benefits Subtotal pensions and Benefi 580 587005800 Pay Tax ExePav Tax ExUnpl Othe Pay Taxes Tota Payrll Taxes Total Labor NoUt an Capali Lab Total Utlity Labor Nos: (1) No adtmen is ma to se ti it is co in Ih MEHC Tra Adjutment Pag 4,9.7 245.141 23249 1,903717 Profona ~" .';. .1i..¿~~êná~~''f.:... .....t.. .:. oK2OO8 ;.........c:'......."."..'"..-.".._....f 399.065.09 .... GO:4.9.1 59.821.269 1.573.812 4.9.1 5673307 149257 4.9. 46.559.670 12.221.899 782.477 20.06 4.9.11 1.072.026 28.203 4.9.11 7.971.169 11 278776 133643\4.9,11 473,086,564 12,236,519 3079505 914557 4.9.11 30,790.505 914,557 932.392 . 3.646.355 - 122.169 . 2.082 . 34.588 - 143128 . 5,010.458 . 508,887527 13.151,017 35.314.56 (11.95.20)4.9.12 8.66.276 768.70 4.9.12 2.60.00 (1.528,733)4.9.12 24.553.246 (1.34.86)4.9.12 8024686 3106560 4.9.12 79,157,172 110.961,5371 4.9.12 96.671 37.35 4.9.12 50.216,993 4.591.316 4.9.12 2.05.221 (802.66)4.9.12 229.410 (299.788)4.9.12 1.152.207 (28.54)4.9.12 23.137.23 4.93.43 4.9.12 33.194 (1.39.267)4.9.12 72.00 10.016 4.9.12 3.38.589 (3.859.38)4.9.12 3.092.113 182.59 4.9.12 1659397 392832 4.9.12 86,278,037 3.755,936 4.9.12 165,435.809 7.205.601)U.12 33.888.302 90.528 4.9.13 2.751.891 . 141 . 36,640.334 908528 710,963.670 6,854.004 4.11.17 199.664.073 1.924.850 4.11.17 511.299.597 4.929,154 4.11.7 3.125 4.393 5240 1905,994 1,905,994 131.013 131,013 2,037.007 572.06 1,464.942 Rei 4.11.2 Rel4.1U Ro - p - , __ " _ C _ . _ _ 2 O 7 Wa g _ ~ B_ P e r : 1 2 _ e _ D o b o 2 0 7 Pt F a : 1 2 _ e _ O e 2 0 0 .: 14.Wæ ." 1"4 ." e .- . . . . . 7 Re . . . . . 7 Ra . . . . . 7 ". . 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" . 7 3. ~ 3. 0 0 3. 0 03. im p ! 3.$ 1 14 1 13 15 1 3 1 14 14 9 8 13 13 14 7 0 12 14 14 13 27 1 0 2, 7 4 3 30 0 71 8 3 2 32 0 3 29 2 3 3 1 40 2 3, 2 2 8 3, _ 3,2 1 5 3, 0 8 7 3,5 4 3, 2 8 8 3,8 0 3,8 1 8 3, 1 3,7 3 4 3, 5 8 4, 2 0 14 1 18 2 16 7 14 8 17 2 14 3 17 0 17 0 18 5 20 20 35 38 0 33 8 0 43 1 9 4, 0 3 7 40 4 9 34 9 9 37 0 0 37 5 8 36 8 0 40 1 0 38 0 36 8 53 43 43 42 48 48 51 58 53 54 49 51 8.1 2 9 7,6 0 0 8.1 7 8 ,9 5 7 8,8 8 5 8,5 1 2 9,2 4 8 9,4 8 8,1 9 3 8,8 5 8,1 3 8 8, 8 9 3,7 1 9 3,3 6 3 4,0 4 9 4. 1 2 2 4,0 6 9 3.4 7 1 3, 5 2 0 3. 8 2 0 3,5 2 2 3,8 3 3,7 5 8 3,5 7 4 64 8 62 7 62 3 58 8 60 1 55 4 64 65 2 61 9 67 0 86 62 0 33 27 6 30 7 32 4 32 2 32 4 32 34 2 38 34 31 8 30 78 8 89 9 78 8 68 78 2 74 2 75 4 85 8 73 3 82 7 88 1 79 9 31 . 0 4 1 38 , 2 6 4 "', 8 2 4 . . 3 l , 9 7 4 . 40 , 4 9 8 . . 37 . 0 6 39 , _ 40 , 7 0 2 38 . 5 5 40 , 4 5 6. . , 3 31 . ' & 4 .. . . . . Re . 4.1 . 7 Po 4. ' " Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 7 Wa g e a n d E m p l o y e e B e n e f i t A d j u s t m e n t La b o r I n c r e a s s . J a n u a r y 2 0 0 7 t o D e c e m b e r 2 0 0 8 In c a s e o c o n t h e 2 6 t h o f e a c m o . F o r t h i e x h . e a h i n r e e is U 5 t o n t h f i d a y o f t h e f o n g m o . F o r e x m p l . a n i n c r e a t h O C r 5 o n J a 2 6 . 2 0 0 7 i s s h o w a s e f e o n F e b 1 . 2 0 0 7 . 12 M o s E n e l D e e m b e r 2 0 0 7 Gr o u n C o d e La b o r Gr o u n I J a n . o 7 I Fe b . o 7 I Ma r . o 7 I A D r . o 7 Ma v . o 7 I Ju n . o 7 I Ju l . o 7 I A u . o 7 . 1 Si I . o 7 r Oc t . o 7 I No v . o 7 I De ç . o 7 2 ( ) r l E e m D f 2. 2 5 % . 31 B E W 1 2 5 2. 5 0 % 41 B E W 6 5 9 2. 5 0 % 5 U W U A 1 9 7 3. 0 0 % 8 U W A 1 2 7 W Y i n a 2.6 8 % 3.0 0 % 9 I B E W 4 1 5 ( L a r a m i e 5 7 3. 0 0 % 11 I B E W 5 7 P D 3. 0 0 % 12 1 B E W 5 7 P S 3. 0 0 % 13 P C C C N o n E x e m n t 2. 2 5 % 15 1 B E W 5 7 C T 7. 7 1 % 18 N o n - E x e m n t 2. 2 5 % 12 M o t h s E n d e d D K m b r 2 0 0 tl r o u n C o d e La b o r Gr o U D Ja n . o a I Fe b Ma r - An r . o a I M a y . o a I Ju n - C I Ju l - C I A u . o a S8 n . o a Oc . o a i Ho v . o a I De c . o a 2 O f c e r l E x e m n t 3. 5 0 % 3 I B E W 1 2 5 2. 5 0 % 41 B E W 6 5 9 2. 5 0 5 U W U A 1 9 7 3. 0 0 % 8 U W U A 1 2 7 W v o m i 3. 0 0 % 9 I B E W 4 1 5 ( L a r a m i e 5 7 \ 3. 0 0 % 11 I B E W 5 7 P D 3. 0 0 % 12 I B E W 5 7 P S 3.0 0 % 13 P C C C N o n - E x e m n t . 15 1 B E W 5 7 C T 3. 0 0 % 18 N o n . E x e m n l 3. 5 0 % Pa g 4. 9 . 1 0 Rocky Mountain Power Idaho General Rate Case. December 2007 Wage and Employee Benefit Adjustment Composite Labor Increases Regular Tun/Ovrte/Preium Pay Der 2007 Totl Anualed Debe 2007Inc Tota Pr Form Deember 200 Inaeas Miscellaneous Bare Labor Escalation Acunt 500110 5O5X 50109X Deber 2007 Actals 739,293 1,039,430 (1,239,895) 538,828 Annual Incentive Escalation Acunt505010 5OXX Deber 2007 Actals 1,222,460 28,653,487 29,875,948 Incrse 0.42% 0.2% 0.42% 450,434,054 452,337,ni 0.42% 46,559,670 2.70% Deceber 2007 Annualized 742,418 1,043,823 (1,245,135) 541,105 Inc 2.70% 2.70% 2.70% Deber 2007 ProFonna 762,477 1,072,026 (1,278,778) 555,726 Deber 2008But 30,790,505 Pag 4.9.11 Refnc 4.9.7 4.9.7 4.9.7 Re 4.9.7 4.9.7 4.9.7 4.9.7 Rocky Mountain Power Idaho General Rate Case. December 2007 Wage and Employee Benefits Adjustment Employee Pension and Benefits Summary 501100 501105 SOii5 SOl1SO S01160 S01102 SOl12X S01175 S01200 S0122X S0125 501251 S01275 SOl30 S016XXS029 Pensn - FAS 87 Pens - ISE 57 - FAS 87 SERP Plan Po Rerement Benefi - FAS 106 Po Employmt Beefts - FAS 112 Subttal Penn AdistionMeicDeta VISon ute St401(k)/ESO 401(k) AdministonAcnta De & Disability Lo-Tei DiilitWorers Consaon Oter salary OvereadSUbt Grand Total 47,2n,n2 7,896,568 4,128,733 25,903,110 4,918,126 90,119,309 926,312 45,625,678 2,85,882 529,198 1,180,752 18,206,798 1,73,461 61,992 7,222,951 2,90,513 1,266,565 82,522,101 172,641,410 49,127,34 36,700,00 35,314,564 7,896,568 8,665,276 8,665,276 4,128,733 2,60,00 2,60,00 26,690,919 25,300,00 24,553,246 5,067,706 8,268,750 8,024,686 92,911,270 81,534,026 79,157,772 950,563 988,90 963,671 47,083,032 51,821,001 SO,216,993 2,972,127 2,137,38 2,055,221 552,40 239,472 229,410 1,215,54 1,186,154 1,152,207 18,817,619 23,913,466 23,137,23 1,786,473 34,276 336,194 61,992 72,008 72,008 7,329,988 3,413,434 3,363,589 2,993,60 3,181,485 3,092,113 1,268,393 1,661,793 1,659,397 85,031,743 88,961,369 86,278,037 177,943,014 170,495,395 165,435,809 E -A :."~:~o~~;:'i'; Adustent: "''':'~~;;':~:;';"';-/.~':::;- .' (11,958,208) 768,708 (1,528,733) (1,349,865) 3,106,560 (10,961,537) 37,359 4,591,316 (802,660) (299,788) (28,545) 4,930,436 (1,39,267) 10,016 (3,859,362) 182,599 392,832 3,755,936 (7,205,601) 4.9.7 Pag 4.9.12 "'-:.:-::-:-i3"... ;'.":;',:..;:; '.R...ef.....:.";:,.,.;;" ?:':'_.'"--', 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9,7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 4.9.7 Pag 4.9.13 Rocky Mountain Power Idaho General Rate Case - December 2007 Wage and Employee Benefit Adjustment Payroll Tax Adjustment Calculation FICA Calculated on Annualized CY 2007 Labor Reference Annualized Wages Adjustent 1,905,994 4.9.7 Annualized Incentive Adjustenti Totl Annualized Wage Increase Adjustment 1,905,994 Medicare Rate (no cap)1.45% 27,637 Soal Serity Rate 6.20% 118,172 Percentage of Soial seurity Ellgible Wages 87.48% 103,376 Total FICA Tax 131,013 4.9.7 FICA calculated on Pro Forma CY 2008 Labor Pro Forma Wages Adjustment 12,236,519 4.9.7 Pro Forma Incentive Adjustment 914,557 4.9.7 Total Pro Forma Wag Increase Adjustment 13,151,077 Medicare Rate (no cap)1.45% 190,691 Soial Serity Rate 6.20% 815,367 Percntae of Soial Serity ElIlgible Wage 88.04% 717,837 Total FICA Tax 908,528 4.9.7 Rocky Mountain Power Idaho General Rate Case - Decembe 2007 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor 50 501 502 505 50 510 511 512 513 514 535 536 537 539 542 543 54 545 546 548 549 552 553 554 556 557 56 561 562 56356 567 568 569 570 571 572 573 580 581 582 SG SE SG SG SG SSGCH SG SG SSGCH SG SSGCH SG SSGCH SG SSGCH SG-P SG-U SG-P SG-P SG-U SG-P SG-U SG-P SG-U SG-P SG-U SG-P SG-U SG-P SG-U SG SG SSGCT SG SG SSGCT SG SSGCT SG SSGCT SG SG SSGCT SG SG SG SG SG SG SG SG SG SG SG SG LOU SNPO WYP SNPO CA LOU OR SNPO UT Actl. 16.063.824 731.264 18.159,166 1.646.986 36.116,921 120,032 2828,771 7.068,259 18.031 28.038.458 (241.215 10.676,192 578 2.476,578 121.321 3.992,740 3761,634 41,330 519,512 93964 3,466,809 3.564,442 273,780 72,380 350.278 193,187 800,96 275110 377,078 165.109 312.219 2.66.799 2.171.66 119673 29.099 110,412 1.339.397 318.937 9.218 96.677 1,150.448 35.601.958 70.436 6.136.950 6,098.781 417.034 17.653 269.372 168.493 26.275 2.024,470 5.761.307 (56.966) (0) 74356 885 20,498,638 5.208 12.169.973 48.385 99.961 668.731 12.755 633,871 Annualized;r '1t~.~_ \sl;;:/, ,~, 4~:;W~ 16.110432.'. ., "1æ.8242 122 733 386 7 139 52.687 18,211.853 177.2794.779 1,651.765 16.079 104.790 36,221.712 352.592(58 . 120.090 11968207 2.836.978 27,616 20.508 7,088.767 69.004(23 18,054 . 178 81.351 28,119.809 273,7261700 l241.915 12.355 30,976 10,707.168 104,2272 560 67,186 2.483.763 24,178162 .121.383 1208 11,585 4,004.324 38,97910,914 3.772.548 36,723120 41.450 4031.507 521,019 5,072273 94 237 91710.059 3.476.868 33,64510342 3.574764 34.798794 274.574 2.673210 72.590 7071.016 351.294 3.420561 193.748 1,8862.324 803.288 7,819798 275.908 2,6861.094 378.172 3.681479 165.588 1,61290 313.124 3048 7.737 2.674.536 26,0356301 2.177.961 21.201347 120.020 1,16884 29,184 284320 110,732 1,078 3.886 1.343.28 13.076920 317,857 3.09427 9.245 90280 96,957 943,338 1.153,786 11.231 103.296 35,705,254 347.56520 70,641 68817.806 6,154,756 59.91217.695 6.116.476 59.5401.210 418.244 4.07151 17.705 172782 270.153 2.630489 168.982 1.64576 26,352 2575,874 2,030.34 19.764 16.716 5.778,023 56.245 (1.639) (566,625) (5.516)(0) (0) (0)216 74,572 7263 888 9 59,475 20.558.113 200.11915 5.223 51 35.310 12.205,283 118.810140 48.525 472290 100,251 9761.940 670,671 6.52937 12,792 1251,839 635.710 6,188 2.3% 0.1% 2.6% 0.2% 5.1% 0.0% 0.4% 1.0% 0.0% 4.0% 0.0% 1.5% 0.0% 0.4% 0.0% 0.6% 0.5% 0.0% 0.1% 0.0% 0.5% 0.5% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.1% 0.0% 0.0% 0.4% 0.3% 0.0% 0.0% 0.0% 0.2% 0.0% 0.0% 0.0% 0.2% 5.1% 0.0% 0.9% 0.9% 0.1% 0.0% 0.0% 0.0% 0.0% 0.3% 0.8% -0.1% 0.0% 0.0% 0.0% 2.9% 0.0% 1.7% 0.0% 0.0% 0.1% 0.0% 0.1% Pag 4.9.14 ProFon . : ~:å;:.' 16267.256 740.525 18,389.132 1,667.844 36,574.304 120.285 286594 7.157.771 18.133 28.393,535 1244,269 10.811,394 585 2.507.941 121591 4.043,304 3.809,271 41,854 52$,091 95,154 3,510,712 360,582 277.247 73.297 354,714 195,634 811.107 278.594 381.853 167,200 316.172 2.700.571 2,199.162 121.188 29.468 111,810 1,356.360 320.951 9,335 97.901 1,165,018 38.052.819 71.328 6,214.668 6,176.016 422.315 17,877 272,783 170,626 26.608 2.050.107 5.834,268 (572.141) (0) 75,298 897 20.758.231 5.274 12,324093 48.998 101.227 677.199 12.917 641,698 Page 4.11.15 Rocky Mountain Power Idaho General Rate Case - December 2007 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor -Annualized Pro Fonna I~'.....,...... ,: X:èi"'Y:'ÂJ~~~¡iâû~. .'.",',.,:..c;...1,.0 i= ..........:1....';:..... .,5òfTot.,. . .. . ... . '.-:.(;',.'.f':¡¡'~;;i;%J:f'£~~~(J :.;~¡~~."......... .~122.240 0.0% 355 1:i2.5115 1,193 1: 3.88 WYP 221018 0.0%641 221.659 2,158 223.817 583 CA 312,285 0.0%906 313.191 3.049 316,240 LOU 142.110 0.0%412 142,522 1.387 143,90 OR 2.053,410 0.3%5.958 2.059.36 20.046 2.079,414 SNPO 441,352 0.1%1.281 442.832 4.309 446.941 UT 2.495,959 0.4%7.242 2.503.201 24,367 2,527.568 WA 316,no 0.0%919 317,689 3.092 320.782 WYP 401,144 0.1%1.164 402.308 3,916 406.224 WYU 160046 0.0%464 160.510 1,562 162.073 584 CA 0 0.0%0 0 0 0 OR 0 0.0%0 0 0 0 UT .0.0%.-.. WA 1.408 0.0%4 1,412 14 1.426 WYP (0 0.0%10 (0 10 (0 585 SNPO 337398 0.0%979 338.3n 3.294 341,671 58 CA 160.594 0.0%46 161.060 1,568 162.627 LOU 22.011 0.0%644 222.655 2.167 224.822 OR 1.534.974 0.2%4.454 1.539.427 14,985 1.5.54.413 SNPO 930.94 0.1%2.701 933,647 9.08 942.736 UT 1.063.883 0.2%3.067 1.066.970 10.386 1.077,356 WA 50.690 0.1%1.479 511,169 4,976 516.145 WYP 323.271 0.0%938 324.20 3.156 327.365 WYU 38.212 0.0%111 38.323 373 38.696 587 CA 494,368 0.1%1.434 495.803 4.826 500.629 IOU 541.00 0.1%1.570 542.576 5,282 547,857 OR 3.067,901 0.4%8.901 3.076.80 29.950 3.106.753 UT 2.504.705 0.4%7.267 2.511.973 24.452 2.53.425 WA 654.726 0.1%1.90 656.625 6.392 863.017 wyp 484.894 0.1%1.407 486,301 4.734 491.034 WYU 57.511 0.0%167 57.678 561 58,240 588 CA 33.862 0.0%98 33.96 331 34,291 LOU 103.908 0.0%301 104.209 1.014 105.224 OR 797.653 0.1%2.314 799.967 7.787 807.754 SNPO 14.424.570 2.1%41.852 14.466.422 140,820 14.607.242 UT 1,020.397 0.1%2.961 1.023.358 9.962 1,033.319 WA 116.355 0.0%338 116,693 1,136 117.829 WYP 148,234 0.0%430 148.66 1.447 150.111 WYU 19.753 0.0%57 19.810 193 20.003 589 CA 5,046 0.0%15 5.061 49 5.110 LOU 3.022 0.0%9 3.031 30 3.060 OR 42.731 0.0%124 42.855 417 43.272 UT 21.588 0.0%63 21.650 211 21.861 WA 2.831 0.0%8 2.839 28 2,867 wyp 29,721 0.0%86 29.807 290 30.097 WYU 4,026 0.0%12 4038 39 40n 590 CA 25.029 0.0%73 25.101 244 25.346 IOU 18.961 0.0%55 19.016 185 19.201 OR 165.66 0.0%481 166.145 1.617 161.762 SNPO 7.431.147 1.1%21.561 7.452.708 72.547 7.525.255 UT 119.421 0.0%346 119.768 1.166 120.934 WA 9.486 0.0%27 9.494 92 9.58 wyp 67,463 0.0%196 67.659 659 68.318 592 CA 294.173 0.0%854 295.026 2.872 297.898 LOU 250.99 0.0%728 251.726 2,450 254.177 OR 2.23.243 0.3%6,482 2.240.726 21.812 2.262.537 SNPO 2.518.823 0.4%7,308 2.526.131 24.590 2.550.721 UT 2.033,274 0.3%5.899 2.039.173 19.850 2.059.023 WA 406.610 0.1%1.180 407.790 3.970 411.759 wyp 188.272 0.1%2.287 790.559 7.696 798.255 WYU 199 0.0%1 199 2 201 593 CA 1.943.367 0.3%5,639 1.949,006 18.972 1.967.978 IOU 1.928.674 0.3%5.596 1.934,270 18,829 1.953.098 OR 8.951.35 1.3%25.972 8.977,327 87.388 9.06.715 Rocky Mountain Power Idaho General Rate Case. Deember 2007 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor 594 SNPO UT WA WYP WYU CA LOU OR SNPO UT WA WYP WYU OR SNPO UT WYP CA lOU OR UT WA WYP WYU CA LOU OR SNPO UT WA WYP WYU CA LOU OR SNPO UT WA WYP WYU CA CN LOU OR UT WA WYP WYU CA CN LOU OR UT WA WYP WYU CA CN LOU OR UT WA WYP WYU 595 596 597 598 901 902 90 1.888.684 4.123.764 1.207.147 1.419.428 183.952 685.267 456.370 3.665.279 19.983 7.209.811 668.425 824.845 154.140 39.497 44.865 5.528 84.711 131.05 717.529 417.845 169.983 209.307 59.152 43.671 242.149 913.90 1.202.642 1,331.846 314.692 439.331 58333 18.20 10.746 89.942 1.238.910 387.907 43.907 6.693672 2.624 1.710.301 9.100 66.526 53.747 52.187 9.973 11979 721.166 542.745 1.26,357 7.44,592 9.301.017 1.695.807 1.816.324 244.342 195.96 33.011.656 189.124 1.66.303 2,027.436 375.26 209.84 47.735 Pag 4.9.16 l\;;a¿ 0.3% 5.4800.6% 11.9650.2% 3.5020.2% 4.1180.% 5340.1% 1.9880.1% 1.3240.5% 10.6350.0% 581.0% 20.9190.1% 1.9390.1% 2.3930.0% 4470.0% 1150.1% 1.2790.0% 16 0.0% 0.0% 0.0% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.2% 0.2% 0.0% 0.1% 0.0% 0:0% 0.0% 0.0% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.1% 0.2% 1.1% 1.3% 0.2% 0.3% 0.0% 0.0% 4.7% 0.0% 0.2% 0.3% 0.1% 0.0% 0.0% 246 380 2.082 1.212 493 807 172 127 703 2.652 3.4893.86 913 1.275 169 53 31 261 3.595 1.125 127 19 20 8 4.962 26 199 156 151 29 35 2.092 1.575 3.663 21.60 26.98 4.920 5.270 709 569 95.781 549 4.832 5.882 1,08960 138 . '~'ÀÉ,ii¡;.?,1.894.164 18.438 4.135.728 40.258 1.210.649 11.785 1.423.546 13.857 184.485 1.796 687.256 6.690 457.694 4.455 3.675.913 35.78220.041 195 7.230.729 70.386670.365 6.526 827.238 8.053 154.587 1 50539.612 386442.144 4.305.54 54 84.957 131.431 719.611 419.058 170.476 209.914 59.323 43.797 242.851 916.559 1.20.132 1.335.710 315.605 440.606 58.502 18.257 10.778 90.203 1.242.505 389.033 44.035 6.713 6.741 2.632 1.715.263 9.126 68.725 53.903 52.338 10.002 12.014 723.258 54.320 1.26.020 7.466.192 9.328.003 1.700.72 1.821.594 245.051 196.532 33.107.436 189.672 1.670.135 2.033.318 376.349 210.452 47.873 827 1.279 7.005 4.079 1.659 2.043 577 426 2.364 8.922 11.741 13.002 3.072 4.289 569 178 105 878 12.095 3.787 429 65 86 26 16.697 89 869 525 509 97 117 7.040 5.299 12.324 72.678 90.801 16.555 17,732 2.385 1.13 322.277 1.84 16.258 19.793 3.663 2.049 466 208 .,t),t;i,'j;)( 1.912.602 4.175.987 1.222.434 1.437.403 186.281 693.945 462.149 3.711.696 20.236 7,301.115 676.890 835.291 156.092 39.997 44.448 5.598 85.784 132.710 726.616 423.137 172.136 211.958 59.901 44.224 245.215 925.481 1.217.873 1.348.712 318.677 444.895 59.072 18.434 10.882 91.081 1.254.60 392.820 44.463 6.778 6,807 2.657 1.731.960 9.215 69.394 54.428 52.848 10,09 12.131 730.299 549.619 1.278.343 7.538.870 9.418.804 1,717.283 1.839.326 247,437 198.445 33.429.714 191.519 1.686.393 2.053.111 380.013 212.500 48,339 Rocky Mountain Power Idaho Gene Rate Case. December 2007 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor I . I "'li.'. i.~-, 7,~7-':~~ cd 1105 907 908 Noulilty Capita Searv Labo Totl Labo 909 920 922 929 935 uti Labo Nollt and Capil :N CN CA CN iOU OR UT WA wyp CN SO WA wyp SO SO OR SO Ac.ia .:..L:j/i0f' 'd;.; ....%.of.Totd; .,'ic':T,',;;:¡: 170,681 0.0% 313.537 0.0% 4,363 0.0% 2.905.322 0.4% 369,963 0.1% 1,099.153 0.2% 950.29 0.1%o 0.0%. 660386 0.1% 426007 0.1% 96.149,966 13.7% 358.43 0.1% (6.643 0.0% (1.38.598) -0.2% (666,397 -0.1% 35.882 0.0% 4 135.447 0.6% 2.422.117 0.3% 194.543.029 27.7% 202.013 0.0% 702,072,659 100% 197,167,169 28.8% 71.2%60,906,501 R.f4.9.7 ~~i~~¡f~~~; 495 910 13 8.430 1.073 3.189 2.757 o 1916 1236 276,971 1.04 (19 (4.017)(1933 104 11,999 7,028 56.451 586 2,037,007 672,064 1,46,942 Ref 4.9. Anualized .; :'T .;.:'..;'.,.,.,.... .)":(c;; 71.1'76 314.44 4.375 2.913.752 371.037 1.102.342 953.049 o 662.302 427.243 96.428,937 359.478 (6,663 (1,388.615) (668.330 35.986 4147.446 2.429.145 195.107.479 202599 704,109,666 197,739,223 506,370,44 R.f4.9.7 Pag 4.9.17 ProForma .PiFomi. . y:;;,/',:.;...':';: Bi..;-i...: .. ... .. .... ,.\:. .'¡~ua~~t; c;;:,i;)...'.. 1.66 17 !,8433.61 317,50743 4.418 28.363 2.942,1153.612 374.648 10.731 1.113.0729.277 962,326o 0 6.447 668.7494.159 431.402 938,667 97,367.6043.499 362.978(65 (6,728\ (13,517) (1.402,133). (6,506 (674,836350 36.33640.372 4187,818 23.646 2.452.791 1.899.232 197,006;7111,972 204 572 6,654,004 710,963.670 1,924,850 199,66,073 4,929,154 R.f4.9.7 611,299,597 R.f4.9.7 Description of Adjustment: The Company eliminated many positions as a result of the MEHC transaction. These savings were made possible by the payment of Change-In-Contrl Severance. This adjustment defers the severance cost as authonzed by the Commission in Docket No. PAe-E-Q6-11. It is being amortized into expense over a three-year period on the boks of the Company as authonzed by the Commission in Docket No. PAC-E-Q7-QS. This adjustment reflect the amortization on a pro fora CY 2008 basis. This adjustment also reflects the future savings of eliminating th positons. Amounts paid to employees leaving under this proram are removed (this reval includes wage increases in the WEBA adjustment). Pag 4.10.1 Rcoky Mountain Power Idaho General Rate Case - Dember 2007 MEHC Transition Savings Recap of Costs Severance SERP Total Ref Dec-05 461,871 461,871 Jan-06 621,839 621,839 Feb-06 541,855 541,855 Mar-06 9,091,098 1,211,600 10,302,698 Apr-06 2,442,461 987,700 3,430,161 May-06 1,654,407 1,654,407 Jun-06 3,787,684 289,000 4,076,684 Jul-o 752,698 752,698 Aug-06 5,429,173 75,000 5,504,173 5ep-06 8,353,838 240,000 8,593,838 Oct-06 2,932,641 2,932,641 Nov-06 3,434,349 435,000 3,869,349 Dec-06 515,787 686,713 1,202,500 Prior to Test Perio 40,019,701 3,925,013 43,944,714 Jan-07 309,965 309,965 Feb-07 2,174,847 2,174,847 Mar-07 2,074,000 2,074,000 Apr-07 1,209,523 1,209,523 May-07 1,718,413 1,718,413 Jun-07 18,419 18,419 Jui-07 (110,574)(110,574) Aug-07 (7,345)(7,345) Sep-7 (142,448)(142,448) Qc-07 (659)(659) Nov-07 (10,501)(10,501) Dec-07 (138,007)(138,007) Remove from Results 7,095,634 7,095,634 Ref 4.10 Washington Reg Asset Set-Up in June 2007 Account Factor Amount Leave in Results 182.399 WA 1,911,142 Remove from Results 920 SO (1,911,142)Ref 4.10 Idaho Reg Asset Set-Up in December 2007 Accont Factor Amount 182.399 NUTIL 1,830,583 Remove from Results 920 SO (1,830,583)Ref 4.10 Amortization of deferred CIC severance 610,246 Ref 4.10 Rcoky Mountain Power Idaho General Rate Case - December 2007 MEHC Transition Savings Savings from MEHC Change-in-Control Severance Remove Pay from Base Period* Org Unit Total Amount Generation 328,598C&T 56,049Rocky Mt. Power 5,882 Rocky Mt. Power 20,989Rocky Mt. Power 3,189Pacific Power 231,122 Pacc Power 534,455IT 1,002,244 Cororate 553,517 Grand Total 2,736,047 Summary of Charges by Account557 358,359 4.10 560 182,552 4.10580 427,507 4.10903 19,150 4.10 920 1,151,305 4.10 2,138,874 4.10 Expense % 92.0% 100.0% 91.2% 91.2% 91.2% 79.0% 79.0% 59.4% 100.0% Expense Amt. 302,311 56,049 5,367 19,150 2,909 182,552 422,141 594,878 553,517 2,138,874 Pag 4.10.3 Acct 557 557 580 903 920 560 580 920 920 *These amounts paid have been escalated and so should be removed from results after escalation as a tye 3 adjustment. Rocky Mountain Power Idaho General Rate Case. December 2007 Incremental Genration O&M PAGE 4.11 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR Of ALLOCATED BW Adjustment to Expense: Lake Side and Chehalis 549 3 12,773,567 SG 6.048%7n,537 Blundell Bottmin Cycle 549 3 489,987 SG 6.048%29,634 Marengo 549 3 3,009,616 SG 6.04%182,020 Mareo II 549 3 2,320,617 SG 6.048%140,349 Goodnoe Hils 549 3 2,457,997 SG 6.048%148,658 Oren Energy Trust Fun Creit 549 3 (2,450,697)SG 6.048%(148,217) Administrtion 549 3 710,211 SG 6.048%42,953 19,311,298 1,167,935 4.11.1 Descnptlon of Adjustment: This adjustment adds incmental operation and maintenance expense for the Lake Side plant, Blundell bottoming cycle, and the Mareno wind plant which were placed into service September 2007, December 2007, and August 2007 respectively. This adjustment also adds incemental operation and maintenance expenses for generating units that were not in service during the 12 months ended Decmber 2007 but wil be in service during the 12 months ended December 2008. Rocky Mountan Power Idaho Genel Rat Case Dember 207 Incrementa Geneon O&M Lake Sid and Chehalis Blunde" Botomin C) Maro Marego II GonoHiIs Oreg Eny Tru Fu Cr. Adtrtion Total: Mont in Test Peri 12 12 12 12 12 12 12 Jan. . Des, 207 1.845.288 20.013 1.883.25 o o o 76.639 3.825.197 Amount in Test Period 14.618.855 510.00 4.892.873 2.320.617 2.457.997 (2.45.697) 78.85 23.136.494 Variance 12.n3.567 48.987 3,09.616 2.320.617 2.45.997 (2.45.697) 710.211 19,311,29 Ref 4.11 . The crts wi" be ap against th opra and matenanc ex of th Gono Hi wi pl Pa 4.11.1 Roçky Mountain Power Idaho General Rate Case. Deçember 2007 Afliate Mgmt Fee (MEHC) PAGE 4.12 TOTAL ACCOUNT ~ COMPANY IDAHO FACTOR FACTOR % ALLOCATED Bs Adjustment to Expense: Management Fee 930 (1,693,460)SO 5.755%(97,467) Adustment Detail: MEHC Management Fee limit per commitment 9 MEHC Management Fee Biled - CY 2007 Adustment Required 7,30,000 8,993,460 (1,693,460) Desçrlptlon of Adjustment: In merger Commitment # 128, the Company committed to hold customers harmless for costs that were previously assigned to affliates relating to management fees and set the total company amount at $1,500,000. This commitment is offettable to the extent PacifiCorp demonstrates to the Commission's satisfaction that corprate allocations from MEHC to PacifiCorp included in PacifiCorp's rates are less than $7.3 millon. This adjustment limits Corporate allocations from MEHC included in rates to th $7.3 millon limit. Rocky Mountain Power Idaho Genal Rate Case. Decembe 2007 Postage Expense PAGE 4.13 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED ~ Adjustment to Expense: Customer Receipts & Collecions 903 2 152,823 CN 4.064%6,210 4.13.1 Customer Recipts & Collectons 903 3 152,823 CN 4.064%6,210 4.13.1 305,646 12,421 Descption of Adjustment: This adjustment refec postage rate incrases on May 14, 2007 and May 12, 2008 for cutomer billngs. Rocky Mountain Power Idaho General Rate Case December 2007 Postage Postal Service Increase for Utilty Bil Mailngs. May 14, 2007 Increase Current Rate New Rate Increase Total Customers (per JAM factor calculation for CN) Increase in Customer Postage Costs (January 1, 2007 through May 14, 2007) Calculated at 1 bill pe customer em $0.02 for 4.5 months Postal Service Increase for Utilty Bil Mailngs. May 12, 2008 Increase Current Rate New Rate Increase Total Customers (per JAM factor calculation for CN) Increase In Customer Postage Costs (12 Months Ending December 2008) Calclated at 1 bil per customer em $0.012 for 7.5 months Page 4.13.1 0.29 0.31 0.02 1,698,035 152,823 0.312 0.324 0.012 1,698,035 152,823 Rocky Mountain Power Idaho General Rate Case. December 2007 Insurance Expense PAGE 4.14 TOTAL ACCOUNT ~ COMPANY IDAHO FACTOR FACTOR % ALLOCATED B. Adjustment to Expense: Injuries and Damages 925 3 (2.556,032)SO 5.755%(147,112) 4.14.1 Description of Adjustment: This adjustment normalizes injury and damage expenses to reflect a three year average of gross expense minus insurance receivables. This adjustment also examines the level of captive insurance expense in the test period to $7.4 millon as agreed to by the company as part of the MEHC transaction as stated in Idaho Docket PAC-E-05-8, commitment 129. This adjustment also examines Propert insuranc expense to ensure a normalized level. Rocky Mountain Power Idaho General Rate Case - December 2007 Insurance Expense Page 4.14.1 Jan - Dec 2005 Jan - Dec 2006 Jan - Dec 2007 Accruals Accruals Accruals Totals Accruals Excluding Auto (280311)(703,290)(2,107,44)(8,990,118) (251,373)(293,998)(1,084,570) (50,000)(25,000)(50,000) (1,004,663)(2,426,446)(10,124,688) 284,948 0 4,717,560 (719,715)(2,426,446)(5,407,128) Auto (280312) Construction (280313) Receivable * Net - Accrul Minus Receivable 3 Year Average (11,800,856) (1,629,941) (125,000) (13,555,797) 5,002,508 (8,553,289) (2,851,096) * A reeivable is established at the time the reserve analysis (accral) for a given incident goes above the insurance deductible. These monies are not received until after the incident is setted, paid. At that time a claim is submitted to insurance company. Adjustment Detail: Base Year Exnse Minus Insurce Recivable Net Ba Year Expense - Cot Center 13272 Thre year Avere Regulator AdjUtment $10,124,68 Abe (4,717,56) Abve 5,407,128 Abve$ $2,851,096 Above $(2,556.032) Pg 4.14 Page 4.14.2 Rocky Mountain Power Idaho General Rate Case. December 2007 Insurance Expense Capti Captive Liabilty Propert Propert Insurance Insuranc Exnse Adjustment Detail:548523/925 5422/925 548000/924 Total Base Year Exnse 1.599.311 5.607,910 10,314.192 17.521,413 Maximum Normalied Levels 1.60.00 5,800.000 10,440,000 17.84.00 Regulatory Adustment Pg 4.14 Pg 4.14 Pg 4.14 Rocky Mountain Power Idaho General Rate Case. December 2007 Compliance Departent PAGE 4.15 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Ofce Supplies & Expenses 921 3 362,000 SO 5.755%20,835 Operaion Supervision & Engineering 560 3 2,449,130 SG 6.048%148,122 Maint SUpervisio & Engineering 590 3 97,870 SNPD 4.682%4,583 Maint of Statin Equipment 592 3 237,600 SNPD 4.682%11,126 Loa Dispatching 561 3 134,64 SG 6.048%8,143 Loa Dispatching 581 3 493,480 SNPD 4.682%23,107 Opration SUpervision & Engineering 580 3 126,390 SNPD 4.682%5,918 3,901,110 221,833 4.15.1 Description of Adjustment: On June 18, 2007 the FERC approved enhanced compliance requirements imposed by the North Amerin Elecric Reliabilty Corpration (NERC). Utilities and other bulk power industry participants that violate any of the new standards will face enforcement actions incuding possible sanctions of up to $1.0 milion per day, in addition to potentially more rigorous compliance monitoring and testing requirements. In order to comply with the enhance reliabilty standards, the Company plans to add 13 full-time emplyees and incase proram and information technology costs. Rocky Mountain Power Idaho General Rate Case. December 2007 Compliance Expenses Department General Counsel Main Grid Planning Transmission Development Planning Investment Planning Physical Security Transmission & Distnbution Operations Transmission & Distribution Operations Transmission & Distribution Operations Transmission & Distribution Operations Finance Finance Finance Finance Total Account 921 560 560 590 921 592 561 581 580 921 560 580 581 Page 4.15.1 12 Months Ending 12131/2008 269,525 718,780 1.701,370 97,870 84,00 237.600 134,64 117.48 55.440 8,475 28.98 70.950 376.000 3,901,110 Rocky Mountain Power Idaho General Rate Case. December 2007 A&G Cost Commitment (MEHC) PAGE 4.16 Adjustment to Expense: Administrive & General TOTAL ACCOUNT ~ COMPANY IDAHO FACTOR FACTOR % ALLOCATED Bl 930 3 (225,623)10 Situ (225,623) 4.16.2 Description of Adjustment: The curnt normalized A&G expense is below the MEHC Merger Commitment as stipulated in the Idaho merger comittment 131. Therefore, no adjustment is necessary. However, ths adjustment also reflecs Idaho's share of the $500,000 per month administrtie and general expense deferred savings due to the MEHC merger. The savings will be amorzed over 3 years starting January 1, 208. 4.16.1 Rocky Mountain Power Idaho Generl Rate Case - December 2007 A&G Expense Cost Commitmt Description Acunt(s)Tota Company Code Allocation %idaho Ref.# Deembe 207 Acual Adinistrative and General Expens 180.35,471 Vanous Various 9.526.567 2.2 A&G Adjustmets: Miscellaneous Genera Expese 921.923,930 (70.515)SO 5.755%(4.058)4.1 Miscellanous Generl Expese 921 (202)WY-Aß 0.00%4.1 Miscellans General Expese 930 (1.210)UT 0.00%4.1 Remove NoRecuning Exse 921.922.931 981,934 SO 5.755%56.515 4.2 Remve NoRening Expese 928 (2.353.55)SG 6.04%(142.341)4.2 Blue Sky 921,922,923 (175.06)SO 5.755%(10.095)4.4 Blue Sky 921 (1.26)10 100.00 (1.264)4.4 Blue Sky 921.923 (55.84)Situs: Non-Idah 0.00%4.4 K2 RIk Mgt Sysem 921.923 (S17.710)SO 5.755%(47.063)4.5 Rent Expens 931 (45.n6)SO 5.755%(26.1n)4.8 Wage and Emplyee Benefits - Annualiion 922. 929. 935 285.019 SO 5.755%16,40 4.9 Wag an Empe Benefits - Annualization 920.935 1,125 10 100.00%4.9 Wag and Emplyee Benefis. Pr Forma 922.929,935 959.017 SO 5.755%55.196 4.9 Wage an Empyee Benefits - Pro Forma 920,935 3.78 10 100.00%4.9 MEHC Transitn Savings-Typ 1 920 (3.353.90)SO 5.755%(193.034)4.10 MEHC Transti Savings-Typ 1 930 610.246 10 100.00%610.246 4.10 MEHC Transin SavingsTyp 3 920 (1,151.305)SO 5.755%(66.263)4.10 Afliate Magement Fee 930 (1.693.46)SO 5.755%(97.467)4.12 Inur Expense 925 (2.556.032)SO 5.755%(147.112)4.14 Coplan Expese 921 362.00 SO 5.755%20.835 4.15 A&G Cost Coitment 930 (225.23)10 100.00 (225,623)4.16 Membehip & Subsipions 930 314.039 SO 5.755%18,075 4.18 Idah Internor Funing 930 28.865 10 100.00%28.865 4.19 Idho Pesin Expese Cash Basis 930 17.929.581 SO 5.755%1.031.936 4.20 West Valy Le and Cotr Termnati 930 (241.50)10 100.00 (241.500)5.3 Total A&G adJstmnts 8.323.355 636.078 Adjusted A&G Expese 188,679.826 10,162,646 2.2 Reqired Adjustmnt Noalize A&G Cost Commitmt Level Cap Commtmnt pe Doet No. PAC-E..S. Cont No. i 31 Coilnt Esclaio: Glba inights Facto JEADGOMS - 2007 1.719 Gl Ints Fac JEADGOMS - 20 1.789% In . De 20 val les De 207 va 222.800.00 4.07% Decbe 200 A&G Cost Commtment 231,872.717 Rocky Mountain Power Idaho General Rate Case - December 2007 Deferral and Amortization of MEHC A&G Commitment 4.16.2 Amortize over 3 years beginning January 2008 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 225,623 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 18,802 Unamorized Balance Ref# (676,868) (658,066) (639,264) (620,462) (601,660) (582,859) (564,057) (545,255) (526,453) (507,651) (488,849) (470,047) (451,245)4.16 I (432,443) (413,642) (394,840) (376,038) (357,236) (338.434) (319,632) (300,830) (282,028) (263,226) (244,425) (225,623) (206,821) (188,019) (169,217) (150,415) (131,613) (112,811) (94,009) (75,208) (56,406) (37,604) (18,802) (0) Rocky Mountain Power Idaho General Rate Case. Decmber 2007 DSM Amortation Removal PAGE 4.17 TOTAL ACCOUNT J: COMPANY IDAHO FACTOR FACTOR % ALLOCAED REF# Adjustment to Expense: Customer Asistance Customr Astance Customer Asistanc Customer Astanc 908 908 908 908 1 1 1 1 UT WA CA 10 Situs Situs Situs Situs (2,04,020) 4.17.1 (2,048.020) Description of Adjustment: Idaho allows for recovery of DSM expenses through the system benefit charge (SaC) tanff nder. This adjustment removes Idaho DSM costs in order to prevent a double recovery through the revenue requirement and scedule 191. Rocky Mountain Power Idaho General Rate Case - December 2007 State of Idaho - General Ledger Account 553405 GIL Account Balance Dis play .. .$~èo,.enfciirre~èyJ.lil.d'()gtúni;;;Ffuité~~JtF~--:au;..._~~~""''~~-''~-'-~--~''~''~-_.':---~::'- ,---~...:~~~ 134,983.61 126,772.02 112,310,16 104,125.12 140,423.96 250,034.65 311,361.25 270,631.43 215,813.66 136,560.43 117,181.09 127,822.91 134,983.61 126,772.02 112,310.16 104,125.12 140,423.96 250,034.65 311,361.25 270,631.43 215,813:66 136,560.43 117,181.09 127,822.91 4.17.1 134,983.61 261,755.63 374,065.79 478,190.91 618,614.87 868,649.52 1,180,010.77 1,450,642.20 1,666,455.86 1,803,016.29 1,920,197.38 2,048,020.29 To 4.17 2,048,020.29 2,048,020.29 2,048,020.29 2,048,020.29 2,048,020.292,048,020.29 2,048,020.29 Rocky Mountain Power Idaho General Rate Case. December 2007 Memberships and Subscriptions PAGE 4.18 TOTAL ACCOUNT:D COMPANY IDAHO FACTOR FACTOR % ALLOCAED BW Adjustment to Expense: Micellaneous General Expenses Misllaneous Geral Expenss 930 930 1 3 (38.961) 700.000 314,039 SO SO 5.755% 5.755% (22.214) 4.18.1 40,288 4.18.1 18.075 Decription of Adjustment: This adjustment remoes expenses in excess of Commission polic allowances as stated in Idaho Power's Order #29505. National and reional trae organizations are reconized at 75%. WSCC dues are incuded at 100% since it is a mandated membership. An other membership dues are removed. This adjustment also includes the incrase in fees over calendar yer 2007 levels in regards to the mandated membersip in the Westem Elect Coordinating Counil (WECC). Pag 4.18.1 Rocky Mountain Power Idaho General Rate Case. December 2007 Membersips and Subscriptions Adjustment Breakdown Account Description Remove Total Membehips and Subscptins in Accunt 930.2 93.2 SAP Extct Amount (3.866.256) Natil and Regional Trade Membep Alloncs 930.2 CONSORTIUM FOR ENERGY EFFICIENCY 930.2 EPRI RESEARCH INSTITUTE 930.2 IESNA 930.2 INTERMOUNTAIN ELECTRICAL ASSO 930.2 NATIONL COAL TRANSPORTATION ASSOC 93.2 Natil Electrc Ener Testing Research an Appication Center 930.2 NATIONAL JOINT UTILITIES 930.2 Next Eney Coun 930.2 NORTH AMERICAN ELECTRIC RELIABILITY 930.2 Oxy-Cl Cobuti Advisor Group 93.2 UCA USERSGROUP 93.2 UTILITY WIND INTREST GROUP INC 930.2 ASSOCIATED OREGON INDUSTRIES 93.2 ASSOCIATED TAXPAYERS OF IDAHO INC 93.2 CAIFORNIA CLIMATE ACTION REGISTRY 93.2 IDAHO MINING ASSOIATION 930.2 INTERMOUNTAIN ELECTRICAL ASSOC 93.2 MAUFACTURING 21 COALITION 930.2 NW POWER & COSERVANCY 93.2 OREGON BUSINESS ASSOCIATION 93.2 OREGO BUSINESS COUNCIL 930.2 PACIFIC NORTHWEST UTILTIES COFERENCE COMMITIEE 930.2 PORTLAD BUSINESS ALLIANCE 93.2 ROCKY MOUNTAIN ELECTRICAL LEGUE 930.2 UTAH FOUNDATION 930.2 UTAH MANUFACTURERS ASSOCIATION 93.2 UTAH TAXAYERS ASSOIATION 930.2 WESTERN ENERGY INSTITUTE 930.2 WYOMING TAXAYERS ASSOCIATION 930.2 YAKIMA CONT DEVELOPMENT 930.2 Oth Tota Meber All: Ad Bac Or Mebes at 75% Mebehip Fee ~ 100 93.2 Westem Elecity Cooating Councl 930.2 NORTHERN TIER TRASMISSION GROUP 12.000 1.252.99 500 7.50 1.250 105.00 10.125 25.00 100 25.00 10,00 5.00 54.787 850 20.00 6.00 7.50 5.00 21,00 13.00 19.80 52.302 39.05 18.00 22.50 6.00 20.00 40.00 7.754 5.00 116.655 1.929.677 1.447.258 1,854.300 178.737 Ad Incrse in Memberhip Fee: 93.2 Westem Eleccity Coinating Council 700.000 314.039Tot Adjustment Note: EEl memberip fee are excluded. As of Febrary 6. 2007 MidAerca Holngs Compay distinued its membehip with th Ediso Elecc Intitute. Rocky Mountain Power PAGE 4.19 Idaho General Rate Case. December 2007 Idaho Intervnor Funding TOTAL IDAHO ACCOUNT .!COMPANY FACTOR FACTOR % ALLOCATED BS Adjustment to Expense: Misc. General Expenses 930 3 28,865 10 Situ 28,865 4.19.1 Adjustment to Rate Base: Deferrd Regulator Expenses 182M (28.865)10 Situs (28.86) 4.19.1 Description of Adjustment: This adjustment amortzes the Idaho intervenor funding regulatory asset over a perid of one (1) year. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 1 De f e r r d R e g u l a t o r y E x p e n s e Id a h o I n t e r v e n o r F u n d i n g SA P A c c o u n t # 1 8 4 5 0 0 RE G U L A T O R Y A S S E T D E D U C T I O N S T O B E E X P E N S E D & R E M O V E D F R O M R A T E B A S E : Da t e I n t e r v e n o r D o c k e t # 11 / 2 6 / 2 0 0 5 C A P A I ( C o m m u n i t y A c t i o n P a r t e r s h i p A s s o c i a t i o n o f I d a h o ) P A C - E - 0 5 - 1 11 / 2 6 / 2 0 0 5 I r r i g a t i o n P u m p e r s A s s o c i a t i o n P A C - E - 0 5 - 1 11 5 / 2 0 0 7 CA P A I ( C o m m u n i t y A c i o n P a r t n e r s h i p A s s o c i a t i o n o f I d a h o ) P A C - E - 0 6 - 0 4 Pa g e 4. 1 9 . 1 CA P A I 6, 1 5 7 Ir r i g a t i o n Pu m p e r s A s s o c . o 21 , 7 8 0 21 , 7 8 0 To t a l 6, 1 5 7 21 , 7 8 0 27 , 9 3 8 6, 1 5 7 92 7 o 21 , 7 8 Õ 92 7 28 , 8 6 5 R e f # 4 . 1 9 7, 0 8 4 Rocky Mountain Power PAGE 4.20 Idaho General Rate Case. Deber 2007 Idaho Pension Expense Cash Basis TOTAL IDAHO ACCOUNT ni COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense:Pension Exe 930 17.929.581 SO 5.755%1.031.936 4.20.1 Description of Adjustment: This adjustment replaces th actuarially determined pension expense for 12 months ended December 2007 with the actual amount funed (cash basis). Rocky Mountain Power Idaho General Rate Case. December 2007 Conver Actuarial Pension Expense to Cash Basis Cash Basis Pension Expense Pension Funding CY 2008 Electric Porton 65,627,000 95.402% 62,609,218 96.225%Non-Joint Venture Portion Pension Funding to Electrc Expense Accrual Basis Pension Expense Account 501100 Pension/Superannuation 12 mos ended 1213112007 Pro Forma Adjustment to 1212008 Budget in WEBA Adjustment Actuarial Pension Expense in Results 47,272,772 (11,958,208) Total Difference O&M portion Adjustment to O&M Pa 4.20.1 60,245,701 35.314,56 Ref4.9.7 24,931,137 71.92% 17,929,581 Ref 4.20 5 ID RE PROl Pa 5.0 T_ Net ~ Co Adii (Tal 5) TOTAL 5.1 5.2 5.3 5.4 5.5 5.6 0 Wes Valy Le JamRier (ME)&Cll Ro oi I E1 Lae Tot Noli NPT3St Gr Taii Ter LiMl se SPA Ei 0 1 () Reen2 Ge Bu Reenue 3 Intert4 Sp sa 64.3,311 64.35,311 5 Ot Opll Reen 44.167 44.167 6 Tol () Re 64,602,478 64.35.311 44.167 7 6 Op ex9 SIe Pn 2.00.89 2.00.8910 Nu Pr11 Hy Pr12 Ot ~ Sup 88.988.978 64.763,2 (SS.961)(98.43)(157.94)5.368.2313 Tra 746.239 746,23914~15 eu Acti16 eu Se & In17 sa18 Ai & Ge (241.50)(241.50) 19 Tot O&M Ei 91.50.416 87,516,2 (SS.961)(1.169.932)(157.94)5.3.02320 De (55)(55)21 Am (10,5)(10,5118) 22 T_ Ot ll In23 In Tax Fe (2.2.123)(1.05.76)18.697 39.611 149._52.772 (1.79.510) 24 Slte (30.56)(143.46)2.541 53.621 20,256 7.171 (24370) 25 De In T_26 Ines Tax cil Ad27 Ms ~ue & Ex 26 Totl Op Ex 88.951.563 86.317.011 (34.723)(732.649)169.325 (98,05)3,330,805 29 30 Opti Re Fo Re:(4,149.08)(1,96,700)34,723 73.6411 276.642 98,00 (3.33.60) 31 32 RatiBa:33 E1 Pl In Se (242.185)(85,27)(178.26) 34 Pl He fo Fu Us35 Ms De De 142.34 142.349 38 El Pl Ac Ad37 Nu Fu38 Prym 39 Fue St 90,21 90,21 40 Me & Su 41 Worln C842 Wøa i. 43 Ms Ra Ba 44 Tot EI PI (9,58)(65,27)55.673 4S 46 De47 Ac Pr Fo De 2.611 2.111 48 Ac Pr Fo Am 38.3 38.3 49 Ac De in Ta5O~1T51 Cu MY Fo Co52 Cu Se De53 Mi De (187,5$)(187.65) 54 SS Tot Deii (146.68)40,971 (187.8SS) 56 57 Tot Ra Ba (156.2)(24,2)(131.982) 56 5960 Es RO im .1.64 -0777%0.014%0.2%0.110%0-04 -1.319%O.l 61 62 63.. TAXCACUlTI 8586 Op Reen (6.88.788)(3.159.92)SS.981 1.181.081 44.167 157,98 (5,368,23) 67 Ol De 68 In (NUDe) 69 In70 SC'M" Adll71 SC"M" De ,- 72 In II Tax (8.86.788)(3.159.92)SS.961 1.181.081 44.167 157.94 (5.388,23) 7374 Sl In T_(303.56)(143.46)2.541 53,621 20,256 7.171 (243.70) 75 76 Tua In (6.383.208)(3.016.462)53,421 1,127,460 425.911 150,777 (5.124,315) 7778 Feal In T_(2.2,123)(l,OSS.762)18,697 394.611 149.069 52,772 (1,79510) Rocky Mountain Power PAGE 5.1 Idaho General Rate Case - December 2007 NPCT3Study TOTAL IDAHO ACCOUN1!m COMPANY FACTOR FACTOR % ALLOCATED B. Adjustment to Revenue: Sales for Resale Exiting Firm PPL 447NPC 3 676,58 SG 6.048%40,919 Exsting Firm UPL 447NPC 3 (421,557)SG 6.048%(25,496) Post-mergr Firm 447NPC 3 1,379,704,999 SG 6.048%83,443,700 Nonfi 447NPC 3 13,621,686 SE 6.58%897,187 Tras. - Of system sales 447NPC 3 SG 6.04% Totl Revenue Adjustments 1,393,581,712 84,356,311 5.1.1 Adjustment to Expense: Puch Power Exiti Fir Deand PPL 555NPC 3 (55,175,433)SG 6.048%(3,336,976) Existing Firm Demand UPL 555NPC 3 37,430,548 SG 6.048%2,26.776 Existing Firm Enery 555NPC 3 (21,334,079)SE 6.586%(1,405,161 ) Post-mergr Fir 55NPC 3 1,214,958,098 SG 6.048%73,479,910 Seary Purchases (Non-Firm)555NPC 3 (45,241,618)SE 6.586%(2.979,823) Seaal Contracts 55PC 3 10,46,190 SSGC 6.480%678,227 Othe Generation 555NPC 3 3,152,881 SG 6.048%190,684 Post-Merger Firm Typ 1 555NPC 1 SG 6.04% Total Purcased Powr Adjustment 1,144,256,586 68.890,638 5.1.1 Whe Existng Firm PPL 565NPC 3 (5.768.382)SG 6.048%(34,868) Exiting Firm UPL 565NPC 3 11,150 SG 6.04%674 Post-mer Firm 565NPC 3 19,915,289 SG 6.048%1,20,464 Nonfirm 565NPC 3 ( 1,670.577)SE 6.586%(110,032) Tota Wheein Exse Adj 12,487,48 746,239 5.1.1 Fuel Conume 501NPC 3 26.714,019 SE 6.586%1,759,509 Oter Stea 503NPC 3 (1,293,419)SE 6.586%(85,191) Natural Gas Expse 547NPC 3 255,108,156 SE 6.58%16,802,605 Peaker Fuel Exns 547NPC 3 (34,486,953)SSECT 7.490%(2,583,107) ChollaAPS Fue Expese 501NPC 3 5,458.608 SSECH 6.089%332.381 Tot Fue Exp 251,5õ,410 16.226.198 5.1.1 1,506,163Net Por Co 14,66,763 Remove Wyoming PCAM Deferrs 555NPC 1 27,33,271 SG 6.048%1,653,160 5.1. Description of Adjustment: Th net po cot adustment noralizes por costs by adjusting sales for resale, puchse poer. whling and fu in a manner I consistent with th cotrct tenns of sales and purcse agreements, and nonnal hydro and weather coitions for the twve- month peri ening Decmber 31, 2008. The GRID study for ths adjustment is based on 2007 act los. Ro c k y i l _ P _ _0 G e _ " R a e - . D e b e 2 0 7 He t P o w r C w t A d . . (1 ) ( 2 ( 3 ) ( 4 ) ( 5 ) ( e ) ( 7 ) ( 8 ) ( I I To t ~ . . . . U n a . . ~ _ N P C A c I U " C w " A $ t m n t t o G R I D A 1 . . d N o a l i d T o t Ac N P C C w t s N P C C w t s D e r n . . . h G R l N P e . . . . C o s " A $ t m n t De s c o n A c t I B l a b l 1 1 1 . 1 2 1 3 1 . t ! 1 5 1 . 1 " I V . 1 8 1 F a c t o Sa f a R e ( A c 4 4 7 1 ec t i F I S a P P Ei l i F i n n S a U P L Po t - F I S a l No n f i n n S a l Tr a n s S 8 On - y s t e W h o S " To l R e A d u s 44 7 . 1 2 2 3 . 6 0 . 0 2 7 2 3 . 6 0 . 0 2 7 2 3 . 6 0 . 0 2 7 2 3 6 0 . 0 2 7 2 4 . 2 8 5 6 1 1 6 7 6 . 5 8 S G 44 7 . 1 2 2 2 5 . 1 2 . 1 4 t 2 5 . 1 2 . 1 4 1 2 S . 9 1 2 . 1 4 1 2 S . 9 1 2 . 1 4 1 2 5 . 9 0 . 5 ( 4 2 1 . 5 5 ) S G 44 7 . 1 3 . 4 4 7 . 1 4 . 4 4 7 . . 4 4 7 . 6 1 . 4 4 7 . 2 8 1 3 . 3 4 9 . 0 6 8 1 3 . 3 4 9 . 0 6 8 1 3 . 9 . 6 2 8 1 3 . 3 4 9 . 0 6 2 . 1 9 3 . 5 4 . 0 6 1 1 . 3 7 9 . 7 0 4 . 9 9 S O 44 7 . 5 ( 1 3 . 2 t . 8 6 ) ( 1 3 . 2 1 . 6 8 ) ( 1 3 . 2 1 . 6 8 ) ( 1 3 . 2 t . 8 6 ) 0 1 3 . 6 2 1 . 6 8 S E 44 7 . 9 8 3 . 4 3 8 ( 8 3 . 4 3 8 ) . - . - S 44 7 . 1 6 7 8 1 m 1 & . 8 1 . 8 5 1 . . . - S W; ä 6 : n 7 . 6 1 6 0 2 8 8 8 4 9 . 4 8 . 5 4 3 - i 4 # 4 8 . 5 4 3 Ö a 4 9 . 4 8 . 5 4 3 2 . 2 4 2 . 8 3 . 2 5 5 1 . 3 9 3 . ! i 1 N 2 Pu n P o w (A c 5 5 5 ) Ex F I D e d P P L ec l i F I D e U P ec l i F i n n E n e y Po t - m e F I Se c a r y P u n . . Se a o n l C Q I Ot G e n t i SP A R e g A d t s To t l P u r c P o w A d 55 . 1 1 . 5 5 . 1 2 . 5 5 . 1 3 3 12 6 . 3 8 . 5 1 5 12 6 . 3 8 . 5 1 5 12 6 . 3 8 . 5 1 5 12 6 . 3 8 . 5 1 5 71 , 2 5 . 0 8 (5 5 . 1 7 5 . 4 3 3 ) 9. 7 0 . 0 5 9. 7 8 0 . 0 5 9. 7 8 0 . 0 5 9.7 8 0 . 0 5 47 , 2 1 0 . 6 0 37 . 4 3 0 . 5 4 10 7 . 0 4 3 . 5 2 10 7 . 0 4 5 2 0 10 7 . 0 4 3 . 5 2 10 7 . 0 4 3 . 5 2 85 . 7 0 9 . 4 4 1 (2 1 . 3 3 . 0 7 9 ) 49 6 . 9 4 3 . 1 2 0 49 6 . 9 4 3 . 1 2 0 27 . 3 3 , 2 7 1 52 4 . 2 7 7 . 3 9 1 52 4 , 2 . 3 9 1 1. 7 3 9 . 2 3 5 4 8 9 1.2 1 4 . 9 5 . 0 9 8 46 . 0 9 1 , 5 8 46 . 0 9 1 , 2 46 . 0 9 1 , 5 8 (8 4 9 . 6 4 ) 45 , 4 1 . 6 1 8 (4 5 2 4 1 . 6 1 8 ) 0 . 10 . 4 6 6 . 1 9 0 10 . 4 6 6 . 1 9 0 3.1 5 2 . 8 8 1 3.1 5 2 . 8 8 1 55 . 6 6 55 . 8 8 55 . 6 5 . 5 5 . 6 9 55 5 5 5 5 . 5 5 . 6 1 . 5 5 . 6 2 . 5 5 . 6 7 55 . 7 . 5 5 . 2 5 Wh e ( A c 5 8 ) Ei c l i F I P P Ei d F I U P L Pa s t - m e F I No n f i n n To t W h e E x e A d Fu e l E x ( A c n t 5 0 1 . 5 0 a n c 5 4 7 ) Fu e l C o r n - C o Fu e l C o n i ¡ . G a s St e a m F r o O t S o u e s Na t u r a l G a s C o i ¡ Si m p l C y c C o m s t i o n T u r b Ch a l l a / A P S E x n g e Ml s ç l a n e F u e C o t s To t a l F u e l E x p n s e 58 . 2 6 3 6 . i . 0 9 3 6 . 8 0 . 0 9 3 3 6 . 8 0 . 0 9 3 6 . 8 0 . 0 9 3 1 . 0 3 1 . 7 1 1 ( 5 . 7 8 8 . 3 8 ) S O 58 5 . 2 7 1 6 1 , 9 9 1 6 1 . 2 1 6 1 . 9 9 1 6 1 . 9 9 1 7 2 . 4 4 1 1 . 1 5 0 S G 58 . 0 . 5 8 . 4 6 . 5 8 . 1 6 7 . 2 7 . 9 1 1 6 7 . 8 2 7 . 1 1 9 6 7 , 8 7 . 9 1 9 6 7 . 8 2 7 . 9 1 9 8 7 . 7 4 3 2 0 8 1 9 . 9 1 5 . 2 8 9 S G 58 5 . 2 5 1 , 0 2 . 8 0 1 , 0 2 . 8 0 1 , 0 2 . 8 0 1 , 0 2 . 8 0 1 3 2 ~ 4 ~ 1 , 7 0 . 5 7 7 1 S E 10 6 . 5 9 . 1 1 - 1 0 6 . 5 9 . 1 1 1 0 6 . 5 9 . 1 1 0 1 0 6 . 5 9 . 1 1 1 1 9 . ö 7 § ~ 1 1 2 . 4 8 7 . 4 8 50 1 . . 5 0 1 . 1 48 9 . 1 0 0 . 7 5 5 48 . 1 0 0 . 7 5 5 48 9 . 1 0 0 . 7 5 5 48 . 1 0 0 . 7 5 5 52 7 . 4 5 0 . 1 1 8 36 . 3 4 9 . 3 6 SE 50 1 . 3 5 27 . 0 9 . 7 8 1 27 . 0 9 . 7 8 1 27 . 0 9 . 7 8 1 27 . 0 9 . 7 8 1 15 . 4 5 5 . 4 3 7 (1 1 , 3 5 . 3 4 ) SE 50 3 4. 8 4 5 . 0 7 9 4.8 4 5 . 0 7 9 4. 8 4 5 . 0 7 9 4. 8 . 0 7 9 3. 5 5 t . 5 9 (1 . 2 9 3 . 4 1 9 ) SE 54 7 26 1 . 1 4 1 . 9 7 2 26 1 . 1 4 1 . 9 7 2 26 1 . 1 4 1 . 9 7 2 26 1 . 1 4 1 . 9 7 2 51 6 2 5 0 . 1 2 8 25 5 . 1 0 8 . 1 5 8 SE 54 7 64 . 6 9 . 5 3 7 64 . 6 9 5 . 5 3 64 . 6 9 5 . 5 3 7 64 . 6 9 . 5 3 7 30 . 2 0 8 . 5 8 3 (3 4 . 4 8 6 . 9 5 3 ) S S E C T 50 1 . 5 0 1 . 1 . 5 0 1 2 . 5 0 1 . 4 5 52 . 1 6 6 . 8 7 6 (1 . 7 6 2 . 9 9 ) 50 . 4 0 3 . 8 7 7 50 . 4 0 3 . 8 7 7 50 . 4 0 3 . 8 7 7 55 . 6 2 . 4 8 4 5. 4 5 8 . 6 0 S S E C H 50 1 . 5 0 1 . 1 5 . 5 0 1 . . 5 0 1 . . 5 0 1 . 4 . 5 0 1 . 5 . 12 . 8 1 9 . 9 8 11 2 ; ; . 9 8 1 0 SE 91 1 . 8 6 0 . 9 8 3 14 . . ' 9 1 89 . 2 7 8 . 0 0 1 0 89 7 . 2 7 8 . 0 0 1 0 89 2 7 8 . 0 0 1 1. 1 4 8 . 7 7 8 . 4 1 1 25 1 . ì l . 4 1 0 He t P _ r C . . t l~ s ; 2 2 3 ' 5 ï 5 ~ . l l S _ _ 9 4 0 . 8 6 0 . 0 3 7 2 7 . 3 4 . 2 7 1 " ' . 1 9 4 . 3 0 9 ( M I M O I . 8 7 , 3 4 . . . . 8 2 ; 0 0 7 , 4 3 2 1 4 , 6 6 2 7 6 3 To 5. 1 T o 5. 2 T o 5.1 Pe g 5 . 1 . 1 Rocky Mountain Power Idaho General Rate Case. December 2007 Net Power Cost Adjustment Amounts removed from accunts to make the consistent with GRID Non-Net Power Costs Sales for Resale (Account 447) Transmission Services - revenues received not included in GRID On System Whoesale sales - these are not included in GRID Purchased Power (Account 555) BPA regional adjustments - these are crits that are passed to customers in the northwest and are not included in GRID Fuel Expense (Accounts 501.503 and 547) Cholla: Cholla fuel handling Cholla start-up diesel Othr non GRID Cholla Other Plants: Fuel handling Start up gas Diesel Residual disposal Other non GRID Total non-NPC costs to remove to match GRID Other adjustment to make accounts consistent with GRID Adjustment 5.2 - Green Tags Page 5.1.2 834,438 6,781,850 7,616,288 (22,499,508) 1,592,138 169,657 1,205 1,762,999 5,007,693 572,774 6,511,285 701,993 26,236 12,819,982 (15,532,814) (849,64) Page 5.1.3 Rocky Mountain Power Idaho General Rate Case. December 2007 Net Power Cost Adjustment Seasonal Contracts Morgan Stanley p244840 Morgan Stanley p244841 UBS p268848 5,282,160 1,744,080 3,439,950 10,466,190 Rocky Mountain Power PAGE 5.2 Idaho General Rate Case. December 2007 Green Tag TOTAL IDAHO ACCOUNT :I COMPANY FACTOR FACTOR % ALLOCATED BE Adjustment to Revenue: Green Tag Purchases 555NPC 1 (849.640)SE 6.586%(55.961)5.2.1 Description of Adjustment: Revenues an expnses of the Blue Sky prms nee to be excluded from results. Thi adjustment remves gr ta pusecots for th pr. Rocky Mountain Power Idaho General Rate Case December 2007 Green Tag Adjustment Page 5.2.1 January - December 2007 Account 546536 1,014,376 Account 546538 (164,736) Total 849,640 Ref 5.2 These accounts record green ta purchases which must be removed from results because they are purchased for the Blue Sky program. Rocky Mountain Power PAGE 5.3 Idaho General Rate Case. December 2007 West Valley Lease (MEHC) & Contract Term TOTAL IDAHO ACCOUNT Im COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Generaüon Expnse 54 3 (8.018,163)SSGCT 6.150%(493,149) Rents (Other Genration)550 3 (6.224,389)SSGCT 6.150%(382.825) Maintenance of Strures 552 3 (92,630)SSGCT 6.150%(5,697) Maintenanc of Gen & Electric Plnt 553 3 (577,662)SSGCT 6.150%(35,529) Maint Mise Oter Power Gen 554 3 (136,632)SSGCT 6.150%(8.403) Other Expense 557 3 r.OO)SSGCT 6.150%~2,83~ (15,5,485)(9~8,432:5.3.1 Dereation Expe 4030P 3 (8,971)SSGCT 6.150%(552)5.3.1 Amtio Expense 4040P 3 (172,306)SSGCT 6.150%(10.598)5.3.1 lea Redn Amortizaüon 93 3 (241,500)ID Situs (241,50)5.3.2 Adjustment to Rate Base: Prime Mover, Leahold Improvements 343 3 (1.061,022)SSGCT 6.150%(65,257)5.3.1 Acm Deprecaüon Reserve 1080P 3 42,461 SSGCT 6.150%2,611 5.3.1 Acm Amortzatin Reserve 1111P'3 623,695 SSGCT 6.150%38,36 5.3.1 Description of Adjustment: The Copany terinated the West Valley lease on May 31. 2008. This adjutment removes seven months of expnse and rate base from reslts. Thi adjustment also incudes amortzation of the defer lease expense reduction for January 2008 - Deber 2008. Page 5.3.1 Rocky Mountain Power Idaho General Rate Case. December 2007 West Valley Lease Since the lease expired May 31, 2008, remove June 2007 - Decembe 2007 from results to reflect the future expense. This wil include the termination payment paid in June 2007. Remove Leave In Operation & Maintenance Account Total 2007 June. Dec Jan. May Generation Expense 548 8,999,447 (8,018,163)981,284 Rents (Other Generation)550 10,977,691 (6,224,389)4,753,302 Maintenance of Structures 552 92,698 (92,630)68 Maint of Gen & Elect Plant 553 624,790 (577,662)47,128 Maint of Mise Other Power Gen PI;554 136,817 (136,632)185 Other Expenses 557 82,718 (46,009)36,710 Total June - Dec O&M Expense 20,914,161 (15,095,485)5,818,676 Depreciation & Amortization Depreciation Expense 4030P 14,531 (8,971)5,560 Amorization Expense 4040P 293,921 (172,306)121,615 Rate Base EPIS 343 1,061,022 (1,061,022) Accm Depreciation Reserve 1080P (42,461)42,461 Accm Amorization Reserve 1110P (623,695)623,695 Rocky Mountain Pow Idaho General Rate Case Settlement West Valle Lease Reductn Page 5.3.2 CY 2008 Amoriztion (241,500) 930 sius - no ECD DEFERRAL Benning InteretCl Ending Balance Deferrl Ida Porton*8.8278%Balance 3/3112 125.100 9,463 9.463 4l300 9.463 417.000 31.542 70 41,074 5/3112 41,074 417,00 31,542 302 72.919 6130006 72,919 417,00 31,542 536 104.997 71311206 104.997 417,000 31.542 772 137.312 8111200 137,312 417.000 31.542 1.010 169,864 9130006 169.864 417.00 31.542 1.50 202,656 101311200 202,656 417.00 31.542 1.491 235.689 11l300 235,89 417.00 31,542 1,734 268,965 12111200 268.965 417.000 31.542 1.979 302.486 113112007 302.486 417.000 31.542 2.225 336.253 21812007 336.253 417,000 31,542 2.474 370,269 31112007 370.269 417.00 31.542 2.724 40.535 4130007 404,535 417.00 31.542 2.976 439.053 5/112007 439,053 417,00 31.542 3.230 473,825 6130007 473,825 417.00 31.542 3.48 508.853 713112007 508,853 417,00 31,542 3,743 54.139 81112007 54.139 417,00 31,542 4.00 579.684 913012007 579.68 417.00 31,542 4.26 615.491 101112007 615,491 417,000 31.542 4.528 651,561 1113012007 651.561 417.00 31,542 4,793 687,896 121112007 687.896 417.000 31,542 5,061 724,499 *Pe th transaction agremet. costs ar aHte to Idah based on SSGCT at 3111200 113112008 2191008 31112008 413012008 513112008 61012008 713112008 81112891308 101311200811l3008 121112008 11311200 2181009 31112009 41301200 5/11200 61301200 71311200 81112009 9101009 101112009 1113012009 121112009 113112010 2181010 31112010 41312010 5/1120106/10 713112010 813112010 9l32010 101112010 1113012010 1213112010 Beinning Balance 724.499 704,374 68,249 664,124 643.999 623.874 603.749 583,624 563,499 543,374 523,249 503.124 482.999 462.874 442.749 422.624 402.499 38.374 362,249 342.124 321.999 301.874 281.750 261.625 241.50 221.375 201,250 181.125 161.000 140,875 120,750 100.625 80,50 60,375 40.250 20.125 AMORTIZAnON Idaho Amortion (20.125) (20.125) (20,125) (20.125) (20.125) (20.125) (20,125) (20.125) (20.125) (20,125) (20.125) (20,125) (20.125) (20.125) (20.125) (20.125) (20.125) (20.125) (20.125) (20.125) (20.125) (20.125) (20,125) (20.125) (20,125) (20.125) (20.125) (20.125) (20.125) (20,125) (20.125) (20.125) (20.125) (20.125) (20.125) (20.125) Ending Balance 704,374 68.249 66.124 643,999 623,874 603.749 583.624 563.499 543.374 523.249 503.124 482,999 462.874 442,749 422.624 402.499 382.374 362.249 342.124 321.99 301.874 281,750 261.625 241.500 221.375 201.250 181.125 161,00 140,875 120.750 100.625 80.50 60.375 40.250 20,125 o Rocky Mountain Power Idaho General Rate Case. December 2007 James River Royalty Ofet 1 Uttle Mtn PAGE 5.4 TOTAL IDAHO ACCOUN1~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Oter Electc Revenue 456 3 6,565.987 SG 6.048%397,107 Bel Other Electc Revenue 456 3 811,188 SG 6.048%49.060 Bel 7,377,175 446,167 Adiustment Detail: 12 Months Ended 1213112008 6.085,678 480,309 6.565,987 5.4.1 5.4.1 James River Ofet Capital Recvery $ Major Maitenance AHowance Total Ofset Ljte Mountain Revenue Forecast Expcted Steam sales -12 months ended 12131/2008 Less: Stea sales in unadjusted results 5,133,517 4,322,329 811,188 Description of Adjustment: This adjustment credits revenues for capital cost and maintenance cost recvery of the James River facility. This adjustment also Inceases Uttle Moutain steam sales to the level expected in the test peod. Ro . k y M o u a t a b i P o w . r Id a h o G . a . r a l R a t a C a . . - D . . . . . b . r 2 0 0 7 Ja m . i R i v . r I L i U l . M o u a t a i a CA M A S C O O E N E R A T I O N P R O J E C T PR O J E C T I O N F O R 2 0 0 3 T H R O U G H 2 0 1 5 ( A C T U A L S F O R 2 0 0 3 - 2 0 0 7 ) eU d i i c t . d G e n e r t i o St e a O o l l a n ( R e e i v e d o n s d ) Qo l l a r M W H C o n s w n Bu d c t d G e e r o n Bu d c t d C a p a i t y F a c r Ci ø t Y e a R o Y l t y P a y m Co n t r a c Y e a N o . Ca p i t a C o i t B a s i i Ca p i t a R e v e r y F a c t ( I ) Ca p i t a l R e v e r 5 Mi o r M a i t e A l l o w a ( i ) Pr i o r Y e a r R e v e n u e B a l c e 5 Re e n B a l a . e I n r e t ! l t e Re v e n u e B a l a n I n t e e s 5 Ad j u s t e R e v e n u e B a l a n An F l o o A d j ( p e a t t a c ) - ( 2 ) Re v e n u e R e q u i r e 5 Co n t a c Y e a r An E n o r T o t l C o a t H ( i ) En g y G e a t i o F o r Y e a r ( M W H ) Pr o j e c R e v e n u e F o Y e a 5 (L i n 3 X L i n e 4 ) Re v e u e R e q i r e m 5 (L i n i ) Re R e q u i r e m n t B o l 1 (L i e 5 - L i n e 6 ) Ai u a R o y a t y P a y 5 (L i e 5 - L i n e 6 ) (l f L i n c 6 : L i n 5 . t h e n 0 ) Av l i M w 24 . 9 9 20 0 3 - 21 8 , 9 5 2 23 . 3 0 2Ø l"' 20 0 "i . 0 8 9 0.9 5 0 55 1 . 9 6 9 . 9 2 1 14 . 7 7 ' 1 0 57 . 6 7 5 . 9 5 7 54 I 0.S 7 0 53 . 9 3 0 . 8 3 4 3. 1 2 % 51 2 2 . 6 4 2 $4 . 0 5 3 . 4 7 6 55 . 1 8 9 . 5 6 3 51 7 . 3 2 9 . 5 6 6 19 . 8 3~"i 20 0 5 "i 4 8 0. 9 5 0 15 1 . 9 6 9 , 9 2 1 14 . 1 % 17 . 2 1 0 . 9 8 6 14 2 6 . 9 9 3 $6 . 6 4 9 . 5 8 8 3.3 4 % 12 2 2 . 0 9 6 $6 . 1 7 1 . 6 8 4 56 . 9 4 0 . 9 9 7 52 1 . 5 2 0 . 6 6 0 18 . 6 3 iõ'i 20 0I6 0.9 5 0 55 1 . 9 6 9 . 9 2 1 13 . 2 4 % $6 . 8 1 0 . 8 1 8 $4 4 4 . 0 7 3 51 1 . 7 0 7 , 3 7 3 5.1 9 % 56 0 7 . 6 1 3 11 2 , 3 1 4 . 9 8 6 58 . 4 5 2 . 2 7 2 52 1 , 0 9 2 . 1 4 8 23 . 0 3~iõ 20 0 7iõ 0. 9 5 0 55 1 . 9 6 9 . 9 2 1 12 . 4 7 % 56 . 4 8 0 . 6 4 9 54 6 1 , 8 3 6 51 8 . 1 1 7 . 7 6 0 4. 0 0 % 57 5 2 . 7 1 0 11 9 , 5 7 0 , 4 7 1 57 . 7 0 4 . 3 5 9 53 4 . 2 1 7 , 3 IS 22 . 7 3~i9 20 0 8i9 0.9 5 0 15 1 . 9 6 9 . 9 2 1 11 . 7 1 % 56 , t 5 , 6 7 8 $4 1 0 , 3 0 9 12 2 . 1 2 0 , 3 0 4 4. 0 0 $8 8 4 . 8 1 2 52 3 . 0 0 5 . 1 1 6 58 . 2 2 7 . 7 1 7 53 7 . 7 9 8 . 8 2 0 20 2 0 0 5 2 0 0 6 2 0 0 7 2 0 0 55 2 . 3 3 S 5 6 . 4 8 5 5 6 . 8 2 5 5 9 . 9 5 S 6 3 . 4 7 5 51 0 . 6 7 9 . 9 7 7 20 . 0 8 9 1 7 3 . 7 4 8 1 6 3 , 2 2 4 2 0 1 . 7 8 5 1 9 9 . 1 5 3 51 2 . 6 4 0 . 2 4 1 59 . 8 1 3 . 2 8 7 SI 7 . 3 2 9 . 5 6 5 2 1 . 5 2 0 . 6 6 5 2 8 . 0 9 2 . 1 4 8 $9 . 2 7 4 , 3 8 8 $0 -$ 6 . 6 4 9 . 5 8 8 - 1 1 1 . 7 0 7 , 3 7 3 - S I 8 . 8 1 7 . 7 6 O $0 $ 0 5 0 SI 2.0 9 . 0 I I 53 4 . 2 1 7 , 3 1 5 S 3 7 . 7 9 , 8 2 0 -S 2 2 . 1 2 0 , 3 0 4 - S 2 5 . 1 S 1 . 5 7 9 $0 S O No t e s : ( I ) P r p e r M w I c a p a l r e c o v e f a c r . & m a j o r m a i a l l o w a n p e r c o t . 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O 5 0 . 0 S O . O 5 0 . 0 S O . O $ 0 . 0 S O . O 5 0 . 0 5 0 . 0 .I r 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 2 0 0 7 2 0 0 8 2 0 0 9 2 0 1 0 2 0 1 1 2 0 1 2 2 0 1 3 2 0 1 4 2 0 1 5 I 8 9 1 0 I I 1 2 1 3 1 4 I S 1 6 1 7 1 8 1 9 2 0 15 1 . 9 6 9 . 9 2 1 1S . 5 4 % S8 . 0 7 6 . 1 2 6 53 9 4 . 7 7 9 51 . 1 7 3 . 1 2 6 1. 8 4 % S2 1 . 5 1 6 51 . 1 9 4 . 7 1 2 $4 . 9 1 S . 0 4 3 S 1 4 . 5 8 0 . 6 5 9 2 20 0 3 3 $4 1 . 6 4 4 21 8 . 9 5 2 51 0 . 6 4 9 . 8 2 5 6 51 4 . 5 8 0 , 6 5 9 7 -S 3 . 9 3 0 . 8 3 4 8 55 1 . 9 6 9 . 9 2 1 10 . 9 4 % S5 . 6 8 5 . 5 0 9 $4 9 9 . 5 2 1 52 5 . 1 58 , S 7 9 4. 0 0 SI . 0 0 . 3 4 3 52 6 . 1 6 4 . 9 2 2 SI . 7 7 0 . 7 1 9 $4 1 . 1 2 0 . 7 4 2 55 1 . 9 6 9 . 9 2 1 10 . 1 7 % 15 . 2 8 5 . 3 4 1 55 1 9 . 5 0 12 6 . 1 4 8 . 2 7 1 4.0 0 % SI . 0 7 3 . 9 3 I 52 7 . 9 2 2 . 2 0 2 59 . 3 4 4 , 0 0 9 $4 3 . 0 7 1 . 0 5 4 55 1 . 9 6 9 . 9 2 1 9. 4 1 % 54 . 1 9 0 . 3 7 0 55 4 0 . 2 8 2 S2 8 . 0 8 3 . 0 7 0 4. 0 0 51 . 1 2 3 . 3 2 3 S2 9 , 2 0 6 . 3 9 3 S9 . 9 4 1.2 9 1 S4 4 . 5 7 8 . 3 4 3 55 1 . 9 6 9 . 9 2 1 1. 6 4 % $4 . 4 9 0 . 2 0 1 55 6 1 . 8 9 3 52 8 . 8 5 2 . 0 9 8 4.0 0 1 0 SI , I 54 . 0 8 4 53 0 . 0 0 . 1 8 1 5 I 0 . 5 7 3 , 0 5 6 S4 5 . 6 3 1 . 3 3 1 20 0 2 0 1 0 2 0 1 1 2 0 1 2 73 . 3 2 S 7 4 . 4 9 S 7 8 . 7 6 S 8 2 . 7 6 S 19 4 . 6 6 2 0 1 . 2 0 8 1 9 9 . 6 7 3 1 9 4 , 6 6 6 51 4 . 2 7 2 . 4 7 1 5 1 4 . 9 8 7 . 9 1 4 S 1 5 , 7 2 6 . 2 4 5 5 1 6 . 1 1 0 . 5 5 8 54 1 . 1 2 0 . 7 4 2 $ 4 3 , 0 7 1 . 0 5 4 5 4 4 . 5 7 1 , 3 4 3 S 4 5 . 6 3 1 . 3 3 1 -S i 6 , 1 4 1 . 2 7 I - $ 8 . 0 8 3 , 0 0 - S 2 1 . 8 5 2 . 0 9 8 - S 2 9 . 5 2 0 . 7 7 3 ø S O S O S O S5 1. 9 6 9 . 9 2 I 7.8 8 % $4 . 0 9 5 . 2 3 0 S5 8 4 . 3 6 9 S2 9 . 5 2 0 . 7 7 3 4. 0 0 % SI , 1 1 0 . 8 3 1 53 0 . 7 0 1 . 6 0 4 SI I , 2 4 4 . 1 6 4 S4 6 . 6 2 5 . 3 6 7 55 1 . 9 6 9 . 9 2 1 7. 1 1 % 53 . 6 9 5 . 0 6 1 $6 0 7 . 7 4 4 52 9 . 0 3 6 . 7 2 7 4. 0 0 51 . 1 6 1 . 4 6 9 53 0 . 1 9 8 . 1 9 6 SI I . 9 3 7 . 4 9 5 S4 6 . 4 3 8 . 4 9 6 S5 1.9 6 9 . 9 2 1 6. 3 4 % 53 . 2 9 4 . 1 9 3 S6 3 2 . 0 5 4 52 7 . 7 9 0 . 9 0 9 4. 0 0 SI . I I I . 6 3 6 52 8 . 9 0 2 . 5 4 5 51 2 . 6 7 4 . 3 8 8 $4 5 . 5 0 3 . 8 1 0 20 1 3 2 0 1 4 2 0 1 5 87 . 4 1 5 9 6 . 7 6 1 9 7 . 7 6 20 1 . 2 2 0 1 9 2 . 7 2 0 1 9 2 . 7 2 0 51 7 . 5 8 8 . 6 4 0 5 1 8 . 6 4 7 . 5 8 7 5 1 8 . 8 4 0 . 3 0 7 54 6 . 6 2 5 , 3 6 7 $ 4 6 . 4 3 8 . 4 9 6 5 4 5 . 5 0 3 . 8 8 0 -1 2 9 , 0 3 6 . 7 2 7 - 1 2 7 . 7 9 0 . 9 0 - 1 2 6 . 6 6 3 . 5 7 3 10 S O 1 0 Rocky Mountain Power PAGE 5-.5 Idaho General Rate Case. Decmber 2007 Electic Lake Settlement TOTAL IDAH ACCOUNT~COMPANY FACTOR FACTOR % ALLOCATED BW Settlement of Costs: Settlement Reimbuement Fixed 311 1 (2,925.421 )SG 6.048%(176.928)5.5.1 Amortatio Reimbursement O&M 557 1 (2.661,594)SG 6.048%(160,972)5.5.1 Unamorted Reimbursement O&M 25399 1 (1,431.680)SG 6.048%(86.587)5.5.1 Regulatory Ast 186M 3 2,161.242 SE 6.586%142.349 5.5.1 Regulator Liality 254 3 (1,534,482)SE 6.58%(101,06)5.5.1 Fuel Stock 151 3 1,370.249 SE 6.586%90.251 5.5.1 New Pumping Arrangement: O&M 557 1 50.00 SG 6.048%3,024 5.5.1 Description of Adjustment: This adjustment recnizes a 2008 settlement agreement which reimburss the Company for legal expenses, other O&M and capital costs assoiated wi pumping water back into Elecc Lake. Rocky Mouin Po_ Idho General Rat Cas Decbe 2007 Ele Lae seement Settemen of CostsValu of 8etUCapil PoiRed to C8 Ac 311 Val of Se OftO&MRe of O& Am Ac 25Amoti Ac 25 Regat Lia Ac 253 Of O& Ac 557Am of OfRe Liit Bala Regto Ast 186.5 Set.t Deer AsseAmonEn Bala De 07 . De 08 Beg I Enng Avere Reato Li Ac 254 SeUp De AsseAmotiEnd Ba De 07 . De 08 Be I En Ave Fue Sto 151.1Bala De 207Bal De 200 En Baanc De 07 . De 08 Beg I Endin Ave N_ Pumng Agrent Annu Paymnt to CFC RMP Curr CoNe ag ine 10.087.658 29% 2,925,421 Ref 5.5 10.087.65 71% 7.162.237 (715.84) (1.945.754) (2661,59)Ref 5.5 200 2.147.520 (715.84) 1,41,680 RefS.5 207 20 7.062,98 (2,740.49) 4.322.48 2,161,22 Ref5.S 207 20 (5,014.717)1.94.754 (3,06,96) (1,5,482)Ref 5. D.Joto Cl Totl 1.067.99 1,67,50 2,740,49 1.067,99 1,612,50 2.740.49 53.99 83.250 1,370,249 Ref 5. 240.00 190,00 50,000 RefS.S Page 5.5.1 Rocky Mountain Power PAGE 5.6 Idaho General Rate Case - December 2007 BPA Exchange TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED B! Adjustment to Expense: Purchased Power Expense 555 1 12.992,463 OR Situs Purchase Power Expense 555 1 4.139,022 WA Situs Purchased Power Expense 555 1 5,368.023 10 Situs 5,368,023 22,499,508 5,368,023 5.6.1 Description of Adjustment: The Company received a monthly BPA purchase power credit from BPA. This credit was treated as a 100% pass-through to eligible customers. Both a revenue credit and a purchase power expense credit were posted to unadjusted results. Both of these transactions are to be removed from results. This adjustment reverses the BPA purchase poer expense credit recorded. The BPA revenue credit is removed from results in revenue adjustment 3.2. BPA discntinued the credit in May 2007. The pass-through of the credits was discontinued in Idaho Docket No. PAC-E-07-10, Order No. 30329. Rocky Mountain Power Idaho General Rate Case Deember 2007 SPA Regional Exchange Creit Reversl Pag 5.6.1 Primary Account Account Name Alloc Total Oreaon Wash Idaho 551100 REG BILL OR-(PACF)OR (12,992,463 (12,992,463) 551200 REG BILl-WA (PACFl WA (4,139,022 (4,139,022) 5551330 REG BILL-IO (UTAHl 10 (5,368,023 (5368023) (Business Warehouse Data)$ (22,499,508) 6 ID REED PRTOCOL Pa 6.0 Tot De & Am (Tab 6) TOTAl 6.1 6.2 6.3 6.4 0 0 0 Deti &De &Amli Am Hy Ne DeliTot No Ex Reei Deioning Ra 0 0 0 1 Op Re_2 Ge Bu Re3 Inrll 4 Spe sale5 Ot Opat Re 6 Tot Op Re 7 8 Op Expi:g si Pr10 Nu Pr 11 Hyro Pruc 12 Ot Po Supp 13 Trans14 DI15 eusAc16 Cuto 5e & In 17 Sa18 Ad & Ge 19 Tot 0&.. Ex20 Deli (927,58)2,577.474 216,2 (3.721.258) 21 Amli 76.826 76.826 22 T_OtThan In23 In Taxii Fed 284,246 (88.828)(72.23)1.43.310 24 Slate 38.824 (120.50)(9.815)168.45 25 De In T_ 26 Invetm Tax Cr. Ad.27 Ms Re & Exen 28 Tot Opg Exse:(527,886)1.64.967 134.150 (2.309.004) 29 30 Op Re Fo Re:527,886 (1.64.967)(134.150)2.309.004 31 32 Ra Ba 33 EIe Pl in SIl34 PI He fo Fut Us35 Ms De De 36 EI Pl Ac Ad37 Nu Fu38 Prym 39 Fu Sl 40 Mate & Supp41 Wll Çal42 Weattli Lo 43 Ms Ra Ba 44 Tol El Plnt 45 46 De:47 Ai Pi Fo De (1.630.642)(1.630.842) 48 Ai Pi Fo Am (76.372)(76,372) 48 Ai De In Tax50 Un rre 51 Cu Mv For Co52 Cu Slic Depo53 Mi De 54 55 Tot De:(1,707.14)(1.707,014) 58 51 Totl Ra Ba (1.707.014)(1.707.14) 58 5960 Estite RO im 0.252 -0.65%0.(2%-0.05%0.914%O.ll O.ll 0.00' 61 62 63 84 TAX CACUTI 6586 Oper Re 850.757 (2.65.301 )(216,200)3.721,258 61 Ot De68 InI(AF) 69 in70 SC V Adils71 SC'M" Deuc 72 In Be Tax 85.757 (2.65.31 )(216,200)3.721,258 7374 Slte In T_36.624 (120.505)(9,15)168.94 75 76 Tax In 812.133 (2,533,796)(206.385)3.552,313 n 78 Fe In T_284,246 (686,828)(72,235)1.243,310 Rocky Mountain Power PAGE 6.1 Idaho General Rate Case. December 2007 Depreciation & Amorization Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATEP REF# Adjustment to Expense: Steam Production 403SP 2 928,871 SO 6.0479%56,178 Steam Production 403SP 2 43,246 SSOCH 5.7312%2,479 Hydro Producton 403HP 2 61,679 SO-P 6.0479%3,730 Other Producton 4030P 2 12,243,264 SO 6.0479%740,465 Transmission 403TP 2 1,112,150 SO 6.0479%67,262 Distributon. Oregon 4033 2 44,001 OR Situs Distribution - Utah 403364 2 171,949 UT Situs Distrbution - Idaho 40336 2 75,873 10 Situs 75,873 Distribution - Wyoming 403364 2 88,941 WYE Situs General Plant - Oregn 403GP 2 189 OR Situs General Plant - Utah 403GP 2 2,102 UT Situs General Plant 403GP 2 13,993 SG 6.0479%846 Intangibl Plant 4041P 2 7,894 SO 5.7555%454 14,794,152 947,287 6.1. Steam Production 403SP 3 586,805 SG 6.0479%35,490 Steam Producton 403SP 3 2,762,323 SSGCH 5.7312%158,314 Hydro Prouction 403HP 3 34,639 SG-P 6.0479%21,085 Hydro Proucon 403HP 3 266,096 SG-U 6.0479%16,093 Other Proucon 4030P 3 21,123,447 SG 6.0479%1,277,533 Transmissio 403TP 3 1,681,453 SG 6.0479%101,693 Distrbution - Oregon 403364 3 210,272 OR Situs Distrbution - Utah 403364 3 134,64 UT Situs Distrbuon - Wyong 403364 3 163,320 WYE Situs Genel Plant 403GP 3 355,025 SO 5.7555%20,433 Intible Plant 401P 3 1,262,778 SG-P 6.0479%76,372 28,894,802 1,707,014 6.1.1 Description of Adjustment: This adjustment enters into the test period result depreciation and amortization expense for the major plant added to rate base in adjustment 8.11. Pa 6.1.1 Roc Montain Power Idaho General Rae Case December 2007 Increment Depriaton Expense 2007 Plant Additions Mo Incremel Plant Depriation Depation Jal17 to De07 Deprciation Expense on Description Account Account Facor Rae Plant Additions Expense PlanAds. Stam Proucon Plant: Varius 312 40P SG 2.35%36.46.544 6 429.03 Varius 312 403SP SSGH 1.511%5,725.924 6 43.246 Bh.eU Botting Cyle 312 403SP SG 2.35%22,165.654 11.5 499.835 Cho.. 4 Envirnmetal 312 403SP SSCH 1.511%6 Blndel U3 Expaion Development 312 403SP SG 2.35%6 U4 Clen Air. NOx 312 40P SG 2.35%6 Totl Steam Plant 64358.121 972,117 Hydr Proion Plant:Varus 332 403P SGP 2.20%5.607.113 6 61.679 Varis 332 403HP SG.U 2.774%6 Vari 332 403H SG 6 Tot Hyro Plant 5,607,113 61,679 Other Produion Plan: Heriston: U2 CT Roto & Comprssor 343 40 SG 2.634%6 Mar II Wind Expansion (70.2 MW)343 4030 SG 4.04%6 Gono Hills Wind Project (94 MW)34 4030P SG 4.04%6 Glenr Wind Plant (99 MW)343 40P SG 4.048%6 Seve Mile Hill Wind Plant (99 MW)343 4030P SG 4.048%6 Rollng Hils Wind Projec PJ (99 MW)343 40 SG 4.04%6 Glenro III Win Plant 343 40P SG 4.04%6 Sev MI HI II Wind Plant 343 4030P SG 4.04%6 Mang Win Proje (140.4 MW)343 40 SG 4.04%238.339,163 7.5 6,02.59 Lake Side Capl Build 343 4030 SG 2.634%323,067.33 8.5 6,026.820 Var 343 4030P SG 2.63%14.189.084 6 186.845 Tot Other Produon Plant 575.595,581 12,243,264 Transmission Plant: Various 35 403TP SG 2.06 107.805.899 6 1.112.150 Totl Transmission Plant 107.805,899 1,112,150 Disribution Plant:cali 364 4033 CA 3.79%6 Orn 36 40 OR 2.867%3.069.83 6 44.001 Washing 36 40334 WA 3.125%6 Utah 36 40334 UT 2.513%13.686.089 6 171.949 Idaho 36 40 10 2.569%5,907.426 6 75.873 Wyoin 36 4033 WYP 2.823%6,301.312 6 88.941 Total Disribuio Plant 2896,682 380,764 Genera Plant:Cafoa 397 403GP CA 2.323%6 Orgon 397 403GP OR 2.819%13.401 6 189 Washing 397 40P WA 3.495%6 Ut 397 403GP UT 2.302%182.664 6 2.102 Idah 397 403GP 10 2.421%6 Wyoming 397 40P WYP 3.86%6 Geral 397 403GP SO 7.074%6 General 397 403G SG 3.256%859.476 6 13.992 Totl Genel Plant 1,055,541 16,264 Mining Plant: Co Min 39 403M se 3.60 6 Total Mining Plant Intngible Plant: General 303 4041P SO 8.412%187.683 6 7.89Ge3024041PSG3.93%6 Hyro Relinsing 302 4041P SG.p 2.976%6 Totl Intngible Plant 187,683 7,894 Grand Totl 783,574,601 14,794,152 Ref# 6.1 Rocky Mo Poer Pa 6.1.2 Idaho Genel Rate Cas. Deber 207 Inc~1 Dereiation Expene 208 Plant Additons IncrentlPlDeprnDepøcatlonJa8 to De Plan ex on Pl Prct Desripton Ac Fac In-ic Da Acco Rate Additions Adds Stea Prodn Ch: CHOLU4 CAl Envir Projes 312 SSCH Ma 40 1.511%170.84.64 2.58.711 CHOUO Co Unin&Handin 312 SSH Jun 40 1.511%6.848.967 103.45 Jim Br U4 Reher Rep 312 SG Ju 403SP 2.35%8.85.93 20.26 Ch lJ 4: TURBINE COMPNT REPL.312 SS Ju 403S 1.511%5.174.067 78.156 Jim Brer U4 Cln Al . NO 312 SG De-0 403 2.35%6.89.58 162.25 Bt U3 Exnsio Deen 312 SG De 40P 2.35%9.191.622 216.283 St Pro Tot 207,8.817 3.34.127 Hy PrduonCo 2 EIe 0v 332 SGP Jan 40 2.20 8.187.687 180.132 INU 4.1.1f So Sps Tai Ba 33 SG-P Ju 403HP 2.20 7.65.248 168.507 Cu 1 Over 332 SG De-0 403H 2.774%9.591.93 268.09 Hyo Pr Totl 25,43872 614,735 Ot PrnLae Sid p__ Oupu Impem & Chlis 34 50 Ap.( I Sø-0 40 2.83%310.551.18 8.178.37 Goo Hil WI Pr (94 MW)343 SG Ju 40P 4.048%188.514.189 7.63.571 Ma II Win Expns (70.2 MW)343 SG Au-0 40 4.04 131.28.96 5.314.03 Ot Prucon Tot 63,34.967 21.123.44 TramisIon Co il 230115 IN tr. 25 WA 35 50 Ma-0 40TP 2.06%5.871.271 121.139 Cr Flat -In Varia Var Deic 35 SG Ap-0 40TP 2.06%13.917.09 28.144 li 1 COio Pr. Coer Lin 1 to 115 kV 35 50 Se 403TP 2.06%15.716,54 324.279GI wi ge 355 50 Oc-0 40TP 2.06%8.23.63 169,60 Wine Co Su Ne 23115 kV Suatio 355 SG Oc-0 403TP 2.06 6,12.379 134._ Upp Gr Riv Bain pt 35 SG 0C-0 403TP 2.06%12.817.194 28.45 Chpp Cr 23 ci_ Ene Co 20 MW 5e 355 50 De 403TP 2.06%11.411.417 23.44 LoganCany . re 7 mi to 138 kV OCkt 355 50 De-0 403TP 2.06%7.016.62 144.770 Transmision Tot 81.49.574 1,681.45 Dis El Ho Ins115-12.kV T_ Fdr Su 36 WYP Ma 4033 2.823%5.785.482 183.32 YtN Ave 115-12.5 kV su an ta li 36 OR Ma 4033 2.867%7.33.117 210.272 Comee Su - Ne 138 kV Su 36 UT Ma 40 2.513%5.35.425 134.64 Olbuton Tot 18.479.004 508,2 GeneralCuto IVR Rep a AM Up 397 so Ju 40P 7.074%5.18.628 355.02 Geral Totl 5,018.62 35.025 IntibleU Roue Rel-H So 30 SG.p Ju 404P 2.97 6,13.o3 196.23 Yal Rllnsin Su 30 5O.p Se 401P 2.978%14.28.091 425.018 Me Rel SU 302 SG Se 401P 2.97 11.05.169 328.46 Sw Relin Suic 30 SG-Se 40 2.976%10.48542 311.92 Intible Tot 42.42,815 1,26.778 1,011.019,67 21.89.802 RelU.11.1 Re6.1 Rocky Mountain Power PAGE 6.2 Idaho General Rate Case. December 2007 Depreciation & Amortization Reserve TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Reserve: Steam Production 108SP 3 (586.805)SG 6.0479%(35,490) Steam Production 108SP 3 (2,762,323)SSGCH 5.7312%(158,314) Hydro Production 108HP 3 (348,639)SG-P 6.0479%(21,085) Hydro Production 108HP 3 (266,096)SG.U 6.0479%(16,093) Other Prouction 1080P 3 (21,123,447)SG 6.0479%(1,271,533) Transmission 108TP 3 (1,681,453)SG 6.0479%(101,693) Distribution - Oregon 108364 3 (210,272)OR Situs Distribution - Utah 108364 3 (134,644)UT Situs Distribution - Wyoming 108364 3 (163,320)WYE Situs General Plant 108GP 3 (355,025)SO 5.7555%(20,433) Intanible Plant 1111P 3 (1,262,718 )SG-P 6.0479%(76,372) (28,894.802)(1,707.014)6.2.1 Description of Adjustment: This adjustment enters into test period results depreciation and amortization reserve for the major plant additions added to rate base in adjustment 8.11 . Rocky Mountin Power Pag 6.2.1 Idaho General Rate C_ December 207 Incra Acumulat R_rv 200 Plant Additions Incl Plant Depriaton Dapatlon JanO to De8 Plnt R_rv on Pl i,ac Description Ac Fac In-rve Date Acun Rate Addis Ad Ste Proucton Ch: CHOlU4 CA Env Pr 312 SSCH May-108P 1.511%170.84.643 2.58,711 CHUO Co Un 312 SSGC Ju 108 1.511%6.84.967 103.45 Jim Br U4 Reh Repl 312 SG J~108 2.353%8.85.93 20,268 Cho Un 4: TURBE CONT REPl 312 SS J~108P 1.511%5,174.067 78,156 Jim Br U4 Cl AW . NO 312 SG De-0 108SP 2.35%6.95.58 162,25 Bl U3 Expa De 312 SG De 108P 2.35%9.191.622 216.283 St Producon Tot 207.80.817 3,34.127 Hyro PrnCo 2 EIe Ovul 332 SG-Jan 108P 2.20 8,187.687 180.132 INU 4.1.1f Soa Spgs Taiaç Ba 332 SG-Ju 108P 2.20%7.659.248 168,07 Cute 1 0v 33 SG De 108HP 2.774%9,591,938 26.09 Hydr Prucion Total 25.4,872 &14.735 Other Prlae Si Pow 0u ~ & Ch 34 SG Ap-0 I Sø-0 108 2.83%310.551.18 8,178.837 Go Hil Win Pr (94 MW)343 SG Jun 1080P 4.04%168.514.189 7.03.571 Mao II Win Ex (70.2 MW)343 SG Au 1080P 4.04 131.283.96 5.314.03 Ot Producon Totl 630,3.967 21.123.44 TrMmlion Co II 23115 kV irer. 25 WI'35 SG Ma-0 108TP 2.06 5.871.271 121.139 Cran Fl . Ins Varia Var De 35 SG Ap-06 108TP 2.06%13.917.09 287.144 li 1 Coerio Pr. Co Lin 1 to 115 kV 355 SG 5e 108TP 2.063%15.716,95 324.279Gl wi gø 35 SG 0C-0 108TP 2.06%8.2.&39 189,8 Wi Co Suti N_ 23115 kV Suio 35 SG oc 108TP 2.06 6.12.379 134._ Up G, Riv Ba pr 35 SG 0C-0 108TP 2.06%12.817.19 28450 Ch Cr 23 ci_ Eney Co 20 MW seic 355 SG De 108TP 2.06 11,411,417 23.44 Loan eø . re 7 mi ki 138 kV DC 355 SG De-0 108TP 2.06 7,016.62 144,770 Tranilulon Totl 81.49.574 1.&81.45 Ditrion Elk Ho Ins115-12.5k Two Fdr Su 36 WYP Ma 10836 2.82%5,785.48 183.32 V_iw 115-12.5 kV su an ta li 36 OR May-108 2.867%7.33.117 210.272 Cø SUio . Ne 138 kV Su 36 UT Ma 108 2.513%5.358.25 134.64 Dln Tot 18.479.004 508.238 GelCu IVR Rei & MR Up 397 SO Ju 108P 7.074%5,08.&2 35.025 Gene Tot 5.018.&28 35.025 InngbleU Rog Relic SC 30 SG-Ju 1111P 2.97%6.13.013 196.82 Val Re Su 30 SG 5e 1111P 2.976%14.28.091 425.018 Me Rein Su 30 SGP Se 1111P 2.976%11.05.189 328.94 Sw Relin Supe 302 SG-5e H11P 2.976%10,48.542 311.99 Intble Tot 42.427.815 1.282.778 1.011.019.&77 28.894.802 Re8.".'Ref6.2 Rocky Mountain Power PAGE 6.3 Idaho General Rate Case. December 2007 Hydro Decommissioning TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Depreciation Expense 403HP 3 2,224,229 SG-P 6.0479%134,520 Depreciation Expnse 403HP 3 1,350,550 SG-U 6.0479%81,68 3,574,779 216,200 6.3.1 Description of Adjustment: Based on the Company's latest depreciation study an additional $19.4 millon is required for the decommissioning of various hydro faciliies. This adjustment includes an annual level of expense in results as approved in the depreciation study. Rocky Mountain Power Idaho General Rate Case December 2007 Hydro Decommissioning Reserve Description Decommissioning Reserve Amorzation Perio Annual Accrual West Side Resourcs East Side Resources West Side Annual Accrual East Side Annual Accrual Total Annual Accrual Pag 6.3.1 Amount 19,410,010 5.43 3,574,779 62.2% 37.8% 2,224,229 1,350,550 3,574,779 To 6.3 Rocky Mountain Power PAGE 6.4 Idaho General Rate Case. December 2007 New Depreciation Rates TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Depreciation Expense 403SP 3 (16,359,113)SG 6.0479%(989,389) Depreciation Expense 403SP 3 (3,370,978)SSGCH 5.7312%(193,197) Depreciation Expense 403SP 3 (13,747,134)SG 6.0479%(831,418) Depreciation Expense 403SP 3 (13,712,328)SG 6.0479%(829,313) Depreciation Expense 403HP 3 (720,834)SG-P 6.0479%(43,596) Depreciation Expense 403HP 3 167,874 SG-U 6.0479%10,153 Depreciation Expense 403HP 3 83,585 SG-U 6.0479%5,055 Depreciation Expense 403HP 3 (987,633)SG-P 6.0479%(59,731) Depreciation Expense 4030P 3 (1,839,081 )SG 6.0479%(111,226) Depreciaton Expense 4030P 3 (572,511)SSGCT 6.1504%(35,212) Depreciation Expense 4030P 3 86,672 SG 6.0479%5,242 Depreciation Expense 403TP 3 (1,294,599)SG 6.0479%(78,297) Depreciation Expense 403TP 3 (728,778)SG 6.0479%(44,076) Depreciation Expense 403TP 3 (663,275)SG 6.0479%(40,114) Depreciation Expense 403364 3 1,547,669 CA Situs Depreciation Expense 403364 3 (313,647)10 Situs (313,647) Depreciation Expense 403364 3 (43,700)OR Situs Depreciation Expense 403364 3 (5,343)UT Situs Depreciation Expense 403364 3 588,475 WA Situs Depreciation Expense 403364 3 159,929 WYE Sits Depreciation Expense 403364 3 144,753 WYW Situs Depreciation Expense 403GP 3 (595)SE 6.5865%(39) Deprecation Expense 403GP 3 (371,128)SG 6.0479%(22,446) Depreciation Expense 403GP 3 (14,955)SSGCH 5.7312%(857) Depreciation Expense 403GP 3 (515)SSGCT 6.1504%(32) Depreciation Expense 403GP 3 (881,433)SO 5.7555%(50,731) Depreciation Expense 403GP 3 (69,522)CN 4.0638%(2,825) Depreiation Expense 403GP 3 2,059 CA Situs Depreciation Expense 403GP 3 (89,186)10 Situs (89,186) Depreciation Expense 403GP 3 (525,353)OR Situs Dereciation Expense 403GP 3 (278,979)UT Situs Depreciation Expense 403GP 3 (6,404)WA Situs Depreciation Expense 403GP 3 95,384 WYE Situs Depreciation Expense 403GP 3 28,099 WYW Situs Depreciation Expense 403GP 3 (35,984)SG 6.0479%(2,176) Depreciation Expense 403GP 3 (69,438)SG 6.0479%(4,200) (53,797,950)(3,721 ,258)6.4.1 Description of Adjustment: This adjustment normalizes CY 2007 depreciation expense to reflect the impact of the new depreciation rates which were effective January 1,2008 in Docket No. PAe-E-07-14. Rocky Mountain Power Idaho Genral Rate Case December 2007 New Depreciation Rates Function DSTP DSTP DSTP DSTP DSTP DSTP DSTP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP GNLP HYDP HYDP HYDP HYDP OTHP OTHP OTHP STMP STMP STMP STMP TRNP TRNP TRNP Factor CA ID OR UT WA wyp WYU CA CN DGP DGU ID OR SE SG SO SSGCH . SSGCT UT WA WYP WYU DGP DGU SG- SG-U DGU SG SSGCT DGP DGU SG SSGCH DGP DGU SG CY20070EPE 5,735,838 6,371,036 43,733,138 49,765,782 10,504,848 10,864,501 2,089.952 247,225 1,384,927 469,209 807,216 866,780 4,387,151 37,603 4,911,245 17,641,227 170,708 16,958 3,989,429 1,384,236 1,716,773 348,623 4,979,312 1,187,400 5,276,568 1,477,963 39,783 29,280,267 3,161,554 37,507,935 40,335,873 60,606,591 9,113,517 12,270,765 13,361,646 31,738,237 417,781,814 Page 6.4.1 2008 Rate Prior Rate Rate % Change OEPE Adjustment Adjusted CEPE3.796% 2.990% 26.982% 1,547,669 7,283,502.569% 2.702% -4.923% (313,647) 6,057.3892.867% 2.870% -0.100% (43,700) 43,689,4382.513% 2.513% -0.011% (5,343) 49,760,4393.125% 2.959% 5.602% 588,475 11,09,3232.823% 2.782% 1.472% 159,929 11,024,433.061% 2.863% 6.926% 144,753 2,234,706 2.323% 2.304% 0.833% 2,059 249,2846.648% 6.999% -5.020% (69,522) 1,315,4053.784% 4.09% -7.669% (35,984) 433,2253.483% 3.811% -8.602% (69,438) 737,7782.421% 2.699% -10.289% (89,186) 777,5942.819% 3.203% -11.975% (525,353) 3,861.7973.464% 3.520% -1.583% (595) 37,003.256% 3.522% -7.557% (371,128) 4,54,1177.074% 7.44% -4.99% (881,433) 16,759,7943.549% 3.889% -8.761% (14,955) 155,7534.281% 4.415% -3.037% (515) 16,4432.302% 2.475% -6.993% (278.979) 3,710,4503.495% 3.511% -0.463% (6,40) 1.377,8323.869% 3.666% 5.55% 95.384 1,812,1512.987% 2.765% 8.060% 28,09 376,7221.727% 2.155% -19.835% (987,63) 3,991.6792.245% 2.097% 7.039% 83.585 1,270.9842.200% 2.548% -13.661% (720,83) 4,555,7342.774% 2.491% 11.358% 167,874 1,645,83710.241% 3.222% 217.863% 86.672 126,4542.63% 2.810% -6.281% (1,839,081) 27,441,1863.320% 4.054% -18.109% (572.511) 2,589,041.957% 3.0890,4 -36.651% (13,747,134) 23,760,8011.987% 3.010% -33.995% (13,712.328) 26,623,5452.353% 3.223% -26.992% (16,359,113) 44,247,4781.511% 2.397% -36.989% (3.370,978) 5,742,5391.929% 2.051% -5.939% (728.778) 11,541,9871.898% 1.997% -4.96% (663,275) 12,698,3702.063% 2.151% -4.079% (1,294,599) 30,443,637 (53,797,950) 363,983,864 Refer Page 6.4 7 IDAHO REVSEi) PRTO Pag 7.0TOI Tax AdbnlS (Tab 7) TOTAL 7.1 7.2 7.3 7.4 7.5 7.6 1.7 Pag 1 . De Page 2 . De Pr Tax Re Engy De Incme IncTax Inc Tax Tot Norli In Tru Up Ex Tax Cre ScM Tax Ex Ba Bal 1 Op Reen:2 G__ Buins Reven 3 lnttal4 Spe Sal 5 Ot Op Revenues 6 TOI Op Reen 7 8 Opng Expees:9 St Pr10 Nuc Pr11 Hy Pr 12 Ot "- Su13 Trasio14 D1tr15 eu Ac16 C~ Seic & Inf17 Sa18 Ade & G_aI 19 Tot o& Expees20 De21 Am 22 Taxes Ot Thn In 607,971 607.971 23 In Taxes: Fed (4.99.367)(1.120.89)(20.129)(1.76.43)(1.901.90) 24 S_(475,925)(152.310)(27.60)(37.575)(258,43) 25 Deed Inc Taxes 2.56.264 2,56 26 Investm Tax Cre Adj.48.647 48.647 27 MIe Reven & Expese 28 Tot Opng Expenses:(1.80,411)(1,273201 )3n.240 (1,802,014)(2.160.347)3.051,910 29 30 Ope Rev For ReI:1.80,411 1.7301 (377,240)1,80.014 2.160.347 (3,051,910) 31 32 Ret Bae: 33 ei Plt In Seic 34 PI He fa Futre Use35 MIe De De 36 EI PI Ac Ad37 Nu Fue38 Pr 39 Fue Sto40 Ma & Supp41 Wor Capl42 Wed Loa 43 MI Rat Bae 44 Tot EI Pl 45 46 De:47 Acc Pr For De46 Ac Pr For Am 49 Ac De Inc Tax (68.611)(1.75.901)1.074,2 50 Ui IT (62.84)(11,8) 51 Cus_ Aå For Cont52 Cus_ Seic Depoit53 Mlce De 54 65 Tol De:(743,456)(1.754.901)1,011,44 5& 57 Tol Ra Ba:(743.456)(1.754.901)1.011,44 58 5980 Esll ROE Im 0.73%0.50%-0.149%0.714%0.85 .1.20 0.04 -0.02 61 11 63 64 TAX CACULTIO 6568 0p Reven (607,971)(60.971)67 Ot Des 68 Int (AFUDC) 69 Int 3.35.85 3,35.8570 Sc'M" Ad (2.263,113)(2,263113) 71 Scul'M" De 3,29,35 3,429.35 72 Inc Bee Tax (9.65289)(3.35.855)(607.971)(5,692.46) 73 74 S_lnc Taxes (475.92)(152,310)(27.60)(37.575)(258.43) 7576 Tax Inc (9,179.36)(3,202.54)(58.370)37.575 (5,434.025) 77 78 Fed Inc Tax . Cal (3,12.777)(1.120.89)(203129)13.151 (1.901.90) 79 Adim to Calculate Tax: 80 Wy Win Tax Credi (1.m.59)(1.777.59) 81 Fed In Taxes (4.99.367)(1.120,890)(20129)(1.764,439)(1.90.90) Rocky Mountain Power Idaho General Rate Case. December 2007 Interest True Up PAGE 7.1 427 427 427 1 2 3 TOTAL COMPANY 1,516,721 (255)1,838,389 3,354,855 IDAHO FACTOR FACTOR % ALLOCATED .B 10 Situs 1,516,721 Bel 10 Situs (255)Be 10 Situs 1,838,389 Be 3.354,855 2.18 50,149,389 1.0 3.050%2.1 15,409,077 1.0 13.892,35 2.18 1.516,721 1.0 Adjustment to Expense: Oter Intert Expense - Type 1 Other Interest Expense - Type 2 Other Interest Expense - Type 3 ACCOUNT Type Adjustment Detail: Type 1 Jurisdiction Spific Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense Acual Interest Expense Total Intert True-up Adjustment Type 2 Jurisdiction Specfic Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense Type 1 Interest Expense Total Interet True-up Adjustment 505,141,026 1.0 3.050%2.1 15,408.822 1.0 15,40(077 1,0 255)1.0 565,40,155 2.2 3.050%2.1 17,247,210 2:18 15,408.822 1.0 1,838,389 1.0 Type 3 Jurisdiction Specc Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense Type 2 Interest Expense Total Interest True-up Adjustmnt Description of Adjustment: This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying the rate base by the Company's weighted cost of debt. Rocky Mountain Power PAGE 7.2 Idaho General Rate Case. December 2007 Propert Tax Expense TOTAL IDAHO ACCOUNT Twe COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustmnt to Expense: Taxes Other Than Income 408 3 10.563.319 GPS 5.7555%607,971 7.2.1 Description of Adjustment: This adjustment normalizes the difference between actual acced propert tax expense and expected propert tax expense resulting from estimated capital additions included in the test period. Pag 7.2.1 Rocky Mountain Power Idaho General Rate Case. December 2007 Propert Tax Adjustment State Al CA CO 10 MT NM OR UT WA WY Other 2007 Net Property Taxes 1,954,321 1,825,141 1,775,929 2,467,206 2,387,678 11,031 15,861,200 31,081,518 4,146,198 7,30,459 285,746 69,102,427 State Al CA CO 10 MT NM OR UT WA WY Other 200 Estimated Net Property Taxes 1,920,000 1,770,000 1,600,000 2,090,00 2,340,000 10,000 17,100,000 38,800,000 6,290,000 7,460,000 285,746 79,665,746 2007 Net Propert Taxes 2008 Estimated Net Propert Taxes Adjustment 69,102,427 79,665,746 10,563,319 Ref 7.2 Rocky Mountain Power PAGE 7.3 Idaho General Rate Case. December 2007 Renewable Energy Tax Credit TOTAL IDAHO ACCOUNl Type COMPANY FACTOR FACTOR % ALLOCATEP REF# Adjustment to Expense: FED Reneable Energy Tax Credit 40910 1 (10.697.164)SG 6.0479%(64.958)7.3.1 FED Renewable Energy Tax Credit 40910 2 (5,899,476)SG 6.0479%(356.797)7.3.1 FED Renewable Energy Tax Creit 40910 3 SG 6.0479%7.3.1 Mining Rescue Training Credit 40911 40911 3 (200,452) (370.212) (46,485l (617,149 6.0479%(12,123)7.3.1 (22,390)7.3.1 (3,062l 7.3.2 (37,575 UT Renewable Energy Tax Credit OR Business Energy Tax Credit 40911 3 SG SG SE 6.0479% 3 6.5865% Description of Adjustment: This adjustment normalizes federal and state renewable energy income tax credits and state tax credits the Company is entitled to take as a result of placing qualified generating plants into service. The federal tax credit is based on the generation of the plant. and the credit can be taken for ten years on qualifyng propert. The Utah state tax credit is based on the generation of the plant, and the credit can be taken for four years on qualifyng propert. The Oregon BETC is based on investment of plant. and the credit is taken over a 5 year period on qualifing propert. Mining rescue training credit is a new tax credit available for amounts paid or incurred in tax years beginning after December 31. 2005 and before January 1, 2009 for training mine rescue teams. Under the 2006 Tax Relief and Health Care Act. no deduction is allowed for the portion of expenses that would otherwise have been allowable as a deduction for the tax year that is equal to the amount of the mine rescue team training credit determined for the tax year under Code Sec. 45N. Ro k y M o u n t i n P o _ r Id h o G e n e r a R a e C a s e D e c e m b e r 2 0 7 Re n _ a b l e E n e r g T a x C r e i t C a l c u l a t i o n De 2 0 0 8 mr - - U I De s r i p t o n A m u n t T o P a S ! JC e o Y l 1 0 . 1 3 7 . 8 9 9 T y p 1 Bl u n d e l l B o t t i n g C y c K W 8 8 . 1 1 0 . 9 5 4 T y p 1 8 8 . 1 1 0 . 9 5 4 Fo o t e C r e e k i K W h 1 0 3 , 4 2 3 . 0 5 8 C r e i t en d s A p 21 , 2 0 0 T y p 1 Gl e n K W h - T y p 3 Gl e n r o c k I I K W h - T y p 3 Go n o e K W h 2 8 0 . 9 2 7 . 4 2 5 T y p 2 Hi g h P l a i n s W i n d I n s r v a f t e r D e c 2 0 0 8 . n o e " g i b f o r c r e d i t w I c u r r n t l a w T y p 3 Le a n i n g J u n i p e 1 K W 3 0 7 . 7 1 6 . 8 6 6 T y p 1 Ma r e g o K W h 6 0 9 . 2 8 7 . 0 7 2 T y p 3 Ro l l n g H i l l s K W h - T y p 3 Se v e n M i l e K W h . T y p 3 Se v e n M i l e I I K W h . T Y f 3 To t a l K W h P r o d u c t o n 1 . 3 9 9 . 6 0 3 , 2 7 5 8 8 . 1 1 0 . 9 5 4 Fa c t o r ( i n f l a t e d t a x p e r u n i t ) 0 . 0 2 1 0 . 0 0 3 5 (1 - . 3 5 ) Ne t of Fe d~ To t a l T - 1 , - 2 . - 3 30 8 . 3 8 8 2 0 , 4 5 2 Re f # 7 . 3 2U 9 æ g Re f # 7. 3 7. 3 QB 12 M o n t h E n d i n g 12 1 1 1 2 0 0 8 BE l e 20 0 8 Tr a s i t p a s s e s 26 6 . 3 6 93 . 2 2 9 20 0 7 Tr n s p a s e s 27 5 . 1 0 7 96 , 2 8 7 20 Tr n s i t p a s s s 27 5 . 1 0 7 96 . 2 8 7 20 0 9 Ti a D s i t p g i s e s 27 5 . 1 0 7 96 . 2 8 7 In v e s t e n t 35 % Cr e i t Le a n i n g J y n i p r 10 . 0 0 0 . 0 0 0 3. 0 0 . 0 0 PC O L l g h i i g 24 . 3 6 8. 5 2 8 Ar o i t 12 1 1 1 2 6 12 1 1 1 2 0 0 7 61 0 1 2 0 0 8 12 1 1 1 2 0 0 8 61 0 1 2 0 0 9 12 1 1 / 2 0 0 9 12 1 3 1 1 2 1 0 12 1 1 1 2 1 1 12 1 3 1 1 2 1 2 12 1 1 1 2 0 1 3 De c Am o r t t i n 1. 0 0 . 0 0 0 2. 4 3 7 26 . 6 3 7 1. 0 0 0 . 0 0 0 2. 4 3 7 26 . 6 3 7 27 . 5 1 1 25 0 . 0 0 0 60 9 6. 5 9 13 , 7 5 5 25 0 . 0 0 0 60 9 6.6 5 9 13 . 7 5 5 27 . 5 1 1 25 0 , 0 0 0 60 9 6. 5 9 6. 8 7 8 13 . 7 5 5 25 0 . 0 0 0 60 9 6. 5 9 6, 8 7 8 13 . 7 5 5 50 0 . 0 0 0 1, 2 1 8 13 . 3 1 9 13 . 7 5 5 13 . 7 5 5 13 . 7 5 5 13 . 7 5 5 13 . 7 5 5 27 1 , 0 2 3 29 8 , 5 3 4 27 . 5 1 1 27 . 5 1 1 13 . 7 5 5 13 . 7 5 5 13 . 7 5 5 12 M o n t h s E n d i n g D e c 2 0 0 8 *T r e n s l t p a s s e s g e n e t e d i n A u g o f e a c y e a r To t a T y p 1 To t a Ty p 2 To t a l Ty p 3 50 9 . 3 6 , 7 7 8 28 0 . 9 2 7 . 4 2 5 60 9 . 2 8 7 . 0 7 2 1. 3 9 9 . 6 0 3 . 2 7 5 0. 0 2 1 0. 0 2 1 0. 0 2 1 10 . 6 9 7 . 1 6 4 5.8 9 9 . 4 7 6 12 . 7 9 5 . 0 2 9 Pa g e 7 . 3 . 1 (1 - . 3 5 ) Ne t of Fe d~17 6 , 1 6 5 19 4 . 0 4 7 37 0 . 2 1 2 Re f # 7 . 3 Page 7.3.2 Rocky Mountain Power Idaho General Rate Case - Decmber 2007 Mining Rescue Training Credit 12131107 Provision 130.700 Ming Rescue Training Credit add back 920.145 PMI Ming Rescue Traing Credit add back $ 28,527 $ 17,958 $ 46,485 Ref7.3 . The credit is an addback to income in the year utiize, therefore the Sch M us in the ta provision is the amount of credit for the year. It is assumed that the amount of credit will re unchanged for 2008 Rocky Mountain Power PAGE 7.4 Idaho General Rate Case - December 2007 SCheduleM TOTAL IDAHO ACCOUNlll COMPANY FACTOR FACTOR % ALLOCATED ~ Adjustment to Expense: Schedle M Addition - Temporary SCHMAT 3 (1,673,387)WY-All Situs Schedule M Addition - Temporary SCHMAT 3 (939,497)WY-All Situs Schedule M Addition - Temporary SCHMAT 3 (46,940)WA Situs Schedule M Addition - Temporary SCHMAT 3 (4,461,413)UT Situs Schedule M Addition - Temporary SCHMAT 3 (1,249,326)10 Situs (1,249,326) Schedule M Addition - Temporary SCHMAT 3 (333,105)CA Situs Schedule M Addition - Temporary SCHMAT 3 (11,371,774) SCHMDEXP 5.6995%(648,137) Schedule M Addition - Temporary SCHMAT 3 2,523,530 SE 6.5865%166,211 Schedule M Addition - Temporary SCHMAT 3 (8,358,685)SG 6.0479%(505,528) Schedule M Addition - Temporary SCHMAT 3 (457,529)SO 5.7555%(26,333) (26,368,126)(2,263,113)7.4.1 Schule M Deuction - Permanent SCHMDP 3 (10,900,494)SG 6.0479%(659,255)7.4.1 Schedule M Deduction - Temporary SCHMDT 3 (3,297,328)GPS 5.7555%(189,778) Schule M Deduction - Temporary SCHMDT 3 (2,470,570)10 Situs (2,470,570) Schule M Deduction - Temporary SCHMDT 3 (68,644)OR Situs Schedule M Deduction -Temporary SCHMDT 3 (23,391,888)OTHER 0.0000% Schedule M Deduction - Temporary SCHMDT 3 1,744,500 SE 6.5865%114,901 Schedule M Deduction - Temporary SCHMDT 3 (14,521,023)SG 6.0479%(878,222) Schule M Deduction - Temporary SCHMDT 3 (994,829)SO 5.7555%(57,257) Schedule M Deduction - Temporary SCHMDT 3 130,771,883 TAXDEPR 5.7883%7,569,532 Schedule M Deduction - Temporary SCHMDT 3 (211,234)WA Situs 87,560,867 4,088,605 7.4.1 Description of Adjustment: Ths adjusts Schedule M's included in the filing through the Decmber 2007 test period. 7.4.1 Rocky Mountain P_ Id Generl Rae Case. December 2007 Schedule M by Alloatn Factr 12 Moths Dec 07-Dec 08 6_20 12_2008 12_208 Inc_ntal Totl Totl Total Tot~~C9!Y ~ SCHMA.Pennanen Addits None Summa of SCHMA SCHMAT.Tempora Additions SCHMATWVP 445.28 44,428 89,856 (1.673,387) SCHMATW 201.661 (292.697)(91.036)(939.497) SCHMATWA 111,00 111.00 222,012 (46.94) SCHMATU 78.014 78.014 156.028 (4.461,413) SCHMATIDU (219.981)(219.981)(439.962)(1.49.326) SCHMATCA (33.105) SCHMATSCHMDEXP 242.144,639 242.144.639 48.289.278 (11,371,774) SCHMATSE 10,751,27 11,351.012 22,102.039 2.523,5 SCHMATSG 11.576.896 8.884.079 20.46.975 (8,358.685) SCHMATSO 7.60.307 7.616.462 15.222,769 (457,52) Summary of SCHMAT 272.694.997 270.117.962 542,812.959 (26.368.126) Ref7.4 Total Schedule M Addltons 272,694.997 270.117,962 542.812.959 (26.36.126) SCHMDF-Fio through DeuctNon Sum of SCHMDF SCHMDP-Pennt DeducnsSCHMSG (10,900.494) Suar of SCHMDP (10,90,494) Ref7.4 SCHMDT.Temra Deucns SCHMDTGPS 31.821.620 31,821.620 63.64.240 (3,27.32) SCHTIOU (310.410)(310.410)(620,820)(2.470.570) SCHMOTOR 1.06,726 1,06,726 2.133,452 (68.64) SCHMOTOTHR 3.418,40 3.418.04 6.36.08 (23,391.88) SCHMTSE 11,73.405 12.95.920 24.691,325 1,744.50 SCMDTSG (2,513.192)14.548 (2.498.644)(14,521.02) SCHMDTSO 29.48.66 29.618.792 59,103.45 (9.82) SCHMOTTAXPR 367.442.482 367,442.482 734.8.96 130.771.88 SCHMOTWA 98,240 98.240 1,96.48 (211.234) Summary of SCHMDT 44.129.575 447.00,958 89.139.533 87,50,866 Ref 7. Tot Scheule M Deducons 44.129.575 447.00.958 89.139,533 76.66.373 Tot Schedule M Adjustmnts (170.434.578)(176.891.99)(347.326.574)(103.28.499) Rocky Mountain Power PAGE 7.5 Idaho General Rate Case - December 2007 Deferrd Income Tax Expense TOTAL IDAHO ACCOUNT Tvoe COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Deferred Incoe Tax Expense. Debit 41010 3 186,427 IBT 3.0074%5,607 Defered Incme Tax Expense. Debit 41010 3 (706,029)10 Situs (706,029) Deferred Incoe Tax Exense. Debit 41010 3 (26,049)OR Situs Deferred Incoe Tax Expense. Debit 41010 3 (9,524,037)OTHER 0.0000% Deferred Incoe Tax Expense. Debit 41010 3 (82,338)SE 6.5865%(5,423) Deferred Ince Tax Expense. Debit 41010 3 (7,705,558)SG 6.0479%(466,027) Deferred Income Tax Expense. Debit 41010 3 (4,981,211)SO 5.7555%(286,693) Deferr Income Tax Expense. Debit 41010 3 (80,164)WA Situs Deferred Income Tax Expense. Debit 41010 3 38,663,371 DITEXP 6.1389%2,373,505 15,744,412 914,939 7.5.1 Defered Income Tax Expense. Credit 41110 3 126,416 CA Situs Defered Income Tax Expense - Creit 41110 3 300,173 DGP 0.000% Deferred Incme Tax Expense. Credit 41110 3 248,60 10 Situs 248,600 Deferred Income Tax Expense. Credit 41110 3 108,469 SE 6.5865%7,144 Deferred Income Tax Expense. Credit 41110 3 4,115,514 SG 6.0479%248,904 Deferred Income Tax Expense. Credit 41110 3 5,185,798 SO 5.7555%298,468 Deferred Income Tax Expense. Credit 41110 3 1,693,150 UT Situs Deferre Income Tax Expense - Credit 41110 3 17,811 WA Situs Deferred Incme Tax Expense. Credit 41110 3 991,616 WY-ALL Situs Deferred Incme Tax Expnse. Credit 41110 3 13,768,078 DITEXP 6.1389%845,208 26,555,625 1,648,325 7.5.1 Investment Tax Credt Amrtization 41140 3 4,046,093 DGU 12.0770%488,647 7.5.1 Description of Adjustment: Ths adjusts deferred incme tax expense incuded in the filing through the December 2007 test period. 7.5.1 Rocky Mountan Po_r Idah General Rate Case. Deember 207 Total Defeed Tax Expens by Alloaton Fac 12 Monts IncrementalJunoe-0 De-0 chang betwen Tot Tot Totl De_2oo7Al~~~an De 2008 Deerr Inom Tax - Debi !W 41010IBT 176.165 131.461 307.626 186.427 41010lDU 6.58.515 6.583.515 13.167.030 (706.029) 410100R 67.049.913 67.04.913 134.099.826 (26.04) 410100THER 1.107.521 1.107.521 2.215.042 (9.524.037) 410105E 3.52.515 3.522.515 7.04.030 (82.338) 410105G (49.018)461.285 (36.733)(7.705.55) 4101050 16.292.63 16.343.541 32.63.180 (4.981.211) 41010WA 12.578.027 12.578.027 25.156.054 (80.164) 41 01 OOrrP 19.331.68 19.331.686 38.66.371 38.66.371 Totl De In Tax - Debit 126.143.962 127.109.464 253.253.427 15.744.413 Ref 7.5 Derr Inc Tax - Creit !1 41110CA (4.658.64)(4.65.64)(9.317.29)126.416 41110DGP 30.173 411101 (5.578.289)(5.578.289)(11.156.578)248.600 411105E (3.77.254)(3.54.515)(7.321.769)108,469 411105G (3.969.929)(2.947.978)(6.917.90)4.115.514 4111050 (8.527.173)(8.531.027)(17.058.199)5.185.798 41110U (40.04.313)(40.044.313)(80.08.626)1.693.150 41110WA (10.326.031 )(10.326.031 )(20.652.062)17.811 41110WP (22.20.778)(22.022.165)(44.231.94)991.616 41110DEX 6.88.039 6.884.039 13.768.078 13.768.078 Tot De Inc Tax . Crit (92.20.376)(90.767.926)(182.976.301 )26,555,625 Ref 7.5 Tot De Ine Tax Ex 33.935.587 36.341.538 70.277.125 42.30.037 Intm Tax Cre Amza 41140DG (90.38)(90.384)(1.80.767)4,04.093 Ref 7.5 Rocky Mountain Power PAGE 7.6 Idaho General Rate Case. December 2007 Page 1 . Deferred Income Tax Balance TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Accmulated Deferred Income Taxes 190 3 (1.887,380)BADDEBT 3.6079%(68.094) Accumulated Deferred Income Taxes 190 3 (23.570)CA Situs Acumulated Deferred Income Taxes 190 3 (23.818)CN 4.0638%(968) Accumulated Deferred Income Taxes 190 3 (2,438)DGP 0.0000% Accumulated Deferred Incoe Taxes 190 3 740,424 IBT 3.0074%22.268 Accmulated Defered Income Taxes 190 3 (175.772)10 Situs (175.772) Acmulated Deferrd Income Taxes 190 3 18.446 OR Situs Accmulated Deferred Income Taxes 190 3 26.922 OTHER 0.000% Accmulated Defered Income Taxes 190 3 15,142.619 SE 6.5865%997,363 Acumulated Deferred Income Taxes 190 3 4.340.141 SG 6.0479%262,489 Accmulated Deferred Income Taxes 190 3 (21.316)SNP 5.6349%(1.201) Acumulated Deferred Incme Taxes 190 3 17.222 SNPD 4.6825%806 Accmulated Deferred Income Taxes 190 3 25.645.993 SO 5.7555%1,476.054 Accumulated Deerred Income Taxes 190 3 2.505.336 SSGCT 6.1504%154.088 Acmulated Deferred Income Taxes 190 3 (14.660)TROJD 6.1442%(901) Accumulated Deferred Income Taxes 190 3 (4.199.608)UT Situs Accumulated Deferred Income Taxes 190 3 (76,200)WA Situs Accmulated Deferred Income Taxes 190 3 303.539 WY-ALL Situs 42,315.880 2.666.133 7.6.1 Accmulated Deferred Income Taxes 282 3 (35.460,803)CA Situs Accumulated Deferred Income Taxes 282 3 1,266,430,443 DITBAL 6.2599%79.277,282 Accmulated Deferred Incme Taxes 282 3 (3.107.769)FERC Situs Acumulated Deferred Income Taxes 282 3 (1.002)GPS 5.7555%(58) Accmulated Deferred Income Taxes 282 3 (83.432.380)10 Situs (83,432.380) Accmulated Deferred Income Taxes 282 3 (389.745.617)OR Situs Acmulated Deferr Income Taxes 282 3 (746.834)SE 6.5865%(49,190) Acumulated Deferred Income Taxes 282 3 (1.124.304)SG 6.0479%(67.997) Acumulated Deferred Income Taxes 282 3 (2.583.468)SO 5.7555%(148.691) Acumulated Deferred Income Taxes 282 3 (591.294.107)UT Situs Accmulated Deferred Incme Taxes 282 3 (90.557.338)WA Situs Accumulated Deferred Income Taxes 282 3 (138,304.788)WY-ALL Situs Accumulated Deferred Income Taxes 282 3 (26,757.744)WY-ALL Situs (96.685.711)(4.421.034)7.6.1 Description of Adjustment: This adjusts the deferred income tax balances included in the filing through the Decber 2007 test period. Roc Mountin Power Pa 7,6,1 Id Gel Rate Cas. Decbe 207 Def Tax.. By Balance She Açeunt By AUocion Factr In YeaEn YeaEn ch beBancBalDe_207ilI2amDe 20 Accu!a Pe Tax Acnt 19019OEBT 1.89.60 95.115 (1.887.38)190 50,915 39.130 (23.570) 190N 100,2 88 (23.818)190P (851)(2.070)(2.43) 190T 871,8 740.424 740.42419O422.020 33.38 (175.n2)190 821.08 83,3 18.44 190THER 4,99.924 5.012,3 26.92 19O 33.072.99 32,498.80 15.142.819 19O 45.43,524 46.818.96 4.3.141 190G-190G- 190NP (10.85)(21.316)(21.316) 190NPO ns.8 784,420 17.22 1900 71.468.65 65.92.857 25.64.99 190GCT 3.75.003 5.010.671 2.50,3 190TROJO (7.193)(14,52)(14.68)190 (1.85.817)(3.95.621 )(4.199.60) 190A 29.60 258,50 (7.2)190 1.371.887 1,429.83 303.539 Tot Acc 190 163,471.849 158.530.620 42,315.880 Ref 7.6 Acculat Pe Tax Account 281No Tot Acc 281 Acmu Pe Tax Ac 2828 (34.59,5)(3.480.803)(3548.80) 28DG262BAl (19.56.942)(45.782.68)1.2.43.44 282ERC (3.03.03)(3.113.62)(3.107.76) 282PS (501)(1.102)(1.002)28 (82.90.926)(83,91.449)(83.4338)28R (379.375.138)(38.85.69)(3.745.817) 282THER (3.961.218)(3.961.218)282 (13.44.86)(13.817.282)(748.83) 282SG (8.951.719)(9.S13.870)(1,124.30)280 (15.89,277 (17.185.011)(2.58.46)28 (58.819.58)(591.2.107)(59 .2.107)28A (8863,38)(90.557.33)(90.55,3)28 (134.20.001)(138.30.788)(138.30.78)282 (26.48.224)(26.757,744)(26.757.744) Tot Accnt 282 (1,394.870,386)(1,449.547,597)(96.685.711) Ref 7. Aculat Pe Tax Acc 2828 (72.08)(79.96)(17,89)28PS (13.79.30)(13.52,54)531,58 28310U (53.84)(52.151)69.11128(4.08.98)(2,90.50)2.33.015 283THER (29.410,77)(3.79.79)(8.78038)28E (15.83,531)(14.73.143)1.981.076 28G (9,59.078)(8.141.822)1.587.58 283GC (2.72.65)(2,551.54)35.22 283NP (7,061.151)(8.178.48)1.78.374283(5.074.010)(5.31.50)(83,98) 283TROJO 470.86 781.68 581.8328(878.34)(96.742)748.971 283A (1.819.239)(2,614.974)(1.52.119) 283WY 33,2 283WY 283NUTIL 115.787 231.574 231.574 Tot Ac 283 (90,456.346)(90,66.88)179,283 Ref 7.7 Tot Accte De Inc Tax (1.321.85.88)(1,383.68,85)(54,190.547) Acculat Pe Ta Acc 25 255rTC8 (2.62.961)(2,33.05 56.60 255C8 (3.970.58)(3,59.470)86.z 255rTC8 (1.m.76)(1.58.S21)38.48 255C8 (25.931)(226.38)55.14225C8(54.373)(48.158)118,43 25rTC90 (3.68)(30.302)73.156 25IBT (2.429,740)(2.429.740)(2.429,740) Tot Accnt 255 (11,940,237)(10,907,608)(36482) Ref 7.7 Rocky Mountain Power PAGE 7.7 Idaho General Rate Case. December 2007 Page 2 . Deferred Income Tax Balance TOTAL IDAHO ACCOUNl Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Accmulated Deferred Income Taxes 283 3 (17,894)CA Situs Accmulated Deferred Income Taxes 283 3 531,558 GPS 5.7555%30,594 Accumulated Deferred Income Taxes 283 3 698,111 10 Situs 698,111 Accmulated Deerred Income Taxes 283 3 2,335,015 OR Situs Accumulated Deferred Income Taxes 283 3 (8,768,038)OTHER 0.~~% Accmulated Deferred Income Taxes 283 3 1,981,076 SE 6.5865%130,483 Accumulated Deferred Income Taxes 283 3 1,567,588 SG 6.0479%94,807 Accmulated Deferred Income Taxes 283 3 356,220 SGCT 6.0719%21,629 Accmulated Defered Income Taxes 283 3 1,765,374 SNP 5.639%99,477 Accmulated Deferred Income Taxes 283 3 (634,988)SO 5.7555%(36,547) Accmulated Deferred Income Taxes 283 3 581,632 TROJD 6.1442%35,737 Accmulated Defered Income Taxes 283 3 746,971 UT Situs Acculated Defered Income Taxes 283 3 (1,529,119)WA Situs Accumulated Deferred Income Taxes 283 3 334,204 WY-ALL Situs Accmulated Deferred Income Taxes 283 3 231,574 NUTIL 0.000% 179,284 1,074,290 7.6.1 Accumulated Investment Tax Credit 255 3 569,808 ITC84 0.0000% Accmulated Investment Tax Creit 255 3 862,236 ITC85 0.0000% Acumulated Investment Tax Credit 255 3 386,486 ITC86 0.0000% Acmulated Investment Tax Credit 255 3 55,142 ITC88 0.0000% Acumulated Investment Tax Credit 255 3 118,430 ITC89 0.~~% Accmulated Investment Tax Credit 255 3 73,156 ITC90 13.9815%10,228 Accumulated Investment Tax Credit 255 3 (2,429,740)IBT 3.0074%(73,073) (364,482)(62,845)7.6.1 Description of Adjustment: This adjusts the deferred income tax balances included in the filing throgh the Decber 2007 test period.Ii 8 DAH RE PRTO Pa 8.0 Tot Ms Rate Ba Ad (Tab 8t TOTAl 8.1 8.2 8.3 8.4 8.5 8.6 8.7EnlaCusio Upate Ca Upp Bever Amn Fo Po Hyro GoCr se Adv_fo Tot Noed Worinii C8I Hyro Sale Hy Real Deis Tra (PRCO)Co 1 0p Reenes:2 Gel Bu Rees3 InI4 Spe Sa 5 0I Opli Reenues 6 Toll Opli Re 7 8 0p Ex:II Stem Pr10 Nur Pruc11 Hy Pruc (9.467)(5,21t (23)(4.032) 12 0I Po SUly13 Tra 14 Dltr15 Cu Acnt16 Cus Se & Info 17 Sa18 Admiti & Geer 19 Toll O&M Ex (9,467)(5,231)(203)(4.03)20 De (33,287)(3,386)(18.643)(13,29)21 Amti 98.55 98.55 22 T_ 0I Than In 23 In T_: Feal (6.491)3,251 5.829 (27,157)11,787 24 Sta (882)442 765 (3.890)1.802 25 De In Taxes 26 Inimt Tax Ct Adl 27 Mi Reen & Exse (38.392)(1.113)(35,279) 28 Tot Opli Exse:12.054 (6.37)(10.53)50,435 (21,890) 29 30 Opti Re Fo Re (12.054)a.37 10,453 (50,43)21.90 31 32 Ra Ba: 33 EI Pl In Ser 70.853824 (83) 34 Plt He fo Fu Us (802.985)35 Mi De 0e (68.181)(68.181) 38 El Pl Ac Adi 37 Nucl Fu 38 Praymts 39 Fue St 1.78.824 40 Mate & Suplie 41 Wor Capl (831411)1,2.84 42 Weallti Lons 43 Mi Rate Ba 44 Tot EI Pl 70.998,333 1,23,8 (68.181)(63.234) 45 46 ll:47 Ac Pr Fo De 40.081 40.081 48 Ac Pr For Am 49 Ac Deln Tax50 tJ IT 51 Cusio /l For Cot (38.825)(388.25)52 Cu Se De53 Mine De (937.541)(52.819)(8&"'22) 54 55 Tot Oe (l.26a.64)(12.837)(864.82)(36.825) 56 57 Tot Rate Ba:69.732.249 1,2.84 (68.181)(76.71)(88.82)(38.25) 58 5980 Este ROE im .1.50%-003 0.00 0.04%.(.018%0.011%0.02 0.00% 61 62 63 64 TAX CACULATIO 8566 Opti Reue (19,27)8.730 18.46 (81,282)35,27987 0I De 68 In (AFUDC) 69 Intet70 SCll'M" Addi71 Schule 'V De 72 In il Tax (19,427)9.730 16.846 (81,282)35,279 73 74 State In Taxe (882t 442 785 (3.890)1.602 75 76 Taxle Inco (18.545)90288 16.081 (77,592)33,677 n 76 Fel In T_(6.491)3,251 5.82 (27.157)11,787 IDREVD PROL Pa 8.0.1 Tot io Rate Bae Ad (Tal TOTAL 8.8 8.9 8.10 8.11 8.12 0 0 0 Trapp Mi Ra .1 Br Mi Mine Pr Foi Ma Bae Ra Base Rate Ba Plnt Ad FEC 105 (PHFU)0 0 0 1 Opti Reen.-2 Gel Bu Reue3 Inepart4 Sp sale5 Oter Optig Re 6 Tot Op Reues 7 8 Opti ex:9 Ste Pruc10 Nur Pr11 ~ro Pr 12 Ot Po Suppl13 Trasm14 D11r15 Cuto Ai16 Cuto S8ic & In 17 Sa18 Admiis & Ge 19 Totl Q&U Exse20 De21 Amti22 T_OtTh Inco23 In T_: Fed 24 Sl25 De In T_26 Intm Tax Cr. Adj.27 Ui ~ & Ex 28 Tot Opg Ex 29 30 Op Re Fo Re 31 32 Ra Base: 33 ei Pl in Se 411.30 11.071.450 59.43.3 34 Plnt He ro Fut Us (82.985) 35 Ui De De 36 EI Pl Ac Ad37~Fue38 FW)' 39 Fu St 1.078.24 40 Mal & Sup 41 Worin Csll (1,2,93)42 Wtørti Lo 43 Ms Rate Ba 44 Tot El Pl 411,303 11.071,450 (217.169)59.434,305 (802,985) 45 46 De47 Ac Pr For De 48 Ac Pr For Am 49 Ac De In Tax 50 IJ rrc51 Cu Al Fo CDI52 Cu Se De53 Ms Deuc 54 55 Tot De: 58 57 Tol Ra Ba 411.30 11.071.45 (217.169)59.434,305 (80.985) 58 5960 Esli RO im ~.010%~.2%0.00%-1.3%0.02 O.ll 0.0%O.ll 61 62 63 64 TAX CATI 6566 0p Re67 Ot Dect 66 in (AFDC) 69 intet 70 SCedle.M" Ads71 Sch "U De 72 In Be Tax 73 74 Sl In Taxes 75 76 Taxle Inn 78 Fel In T_ Rocky Mountain Power PAGE 8.1 Idaho General Rate Case. December 2007 Update Cash Working Capital TOTAL IDAHO ACCOUN1~COMPANY FACTOR FACTOR % ALLOCATED B& Adjustment to Rate Base: Cash Working Capital CWC 1 63,075 10 Situs 63,075 Cash Working Capital CWC 2 (8,363)10 Situs (8,363) Cash Woring Capital CWC 3 1,178,132 10 Situs 1,178,132 1,232,844 1,232,844 Adjustment Detail: Type1 Typ 2 Type 3 O&M Expense 179,932,011 180,021,377 271,345,834 1.1 Taxes Oter Thn Incme Tax 4,503,690 4,503,690 5,111,661 1.1 Federl Income Tax 2,870,310 2,179,480 1,410,671 1.1 State Ince Tax 538,99 493,60 45,921 1.1 Less: Embedded Cost Diferential (7,028,078)(7,028,078)(7,028,078) Total 180,816,923 180,170,068 271,295,008 Divided by Days in Year 365 365 365 Average Daily Cost of Service 495,389 493,617 743,274 Net Lag Days 4.72 4.72 4.72 Cash Woring Capital 2,331,138 2,329.315 3,501,507 Unadjusted Cash Working Capital 2,274,663 2,337,738 2,329,375 Cash Woring Capital Adjustent 63,015 (8,363)1,118,132 DescriptIon of Adiustment: This adjustment is necessary to compute the cash working capital for the nonnalized results made in this filing. Cash working capital is calculated by taking total operation and maintenance expense allocted to the junsdicton (excluding depreciation and amortization) and adding its share of allocated taxes, including state and federal income taxes and taxes other than incoe. This total is divided by the number of days in the year to detennine the Company's average daily cost of service. The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance. Net lag days are calculated using the Company's December 2007 lead lag study. The Lead/Lag days for Idaho were calculated as being 4.72 days. Rocky Mountain Power PAGE 8.2 Idaho General Rate Case. December 2007 Upper Beaver Hydro Sale TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# l'djustment to Expense: Misc. Hydro Expenses 539 1 (96,58)SG-U 6.048%(5,841)8.2.1 Maintenan of Strctures 540 1 (90)SG-U 6.04%(5)8.2.1 Maintenanc of Dam & Waterway 542 1 (647)SG-U 6.048%(39)8.2.1 Maintenance of Dam & Wateray 543 1 10,824 SG-U 6.048%655 8.2.1 Maintenanc Hydro-Other 544 1 (1)SG-U 6.04% (5,2~~l 8.2.1 (86,497) Adjustment to Depreciation Expense: Hydro Deprecation 403HP 1 (42,557)SG.U 6.048%(2,574) Transmissio Deprection 403TP 1 (8,687)SG 6.04%(525) Genral Plant Deecation 403GP 1 (4,739)SG 6.048%(287) (55,982)(3,386) Recognition of Gain: Los on sale of prope 421 1 (18,398)SG 6.048%(1,113) Description of Adjustment: The Company entered into an agreement to sell the Upper Beaver hydro electric facilties to Beaver City, Utah. The sale close on September 14, 2007. This adjustment removes the Upper Beaver assoated expenses such as depreiation and O&M. Rocky Mountain Power Idaho General Rate Case December 2007 Upper Beaver Hydro Facilties Sale Rate Base (Assets Retired) Transportation Equipment Reservoirs, Dams & Waterways Station Equipment Electric Plant in Service Operations & Maintenance Misc Hydro Power Generation Exp Maintenance of Structure Maintenance of Dams & Waterways Maintenance of Dams & Waterways Maintenance Hydro - Other Total Operations & Maintenance Loss on Sale Balance Balance 1213112006 12131/2007 97,694 2,570,160 685,155 3,353,009 539 540 542 543 54 96,583 90 647 (10,824) 1 86,497 18,398 Page 8.2.1 Ref 8.2 Ref 8.2 Rocky Mountain Power PAGE 8.3 Idaho General Rate Case - December 2007 American Fork Hydro Removal TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Misc. Hydro Expenses 539 1 (3,364)SG-U 6.048%(203)8.3.1 Adjustment to Depreciation Expense:Hydro Deiation 403HP 1 Hydro Depreciation 403364 1 (275,182) (120l (275,302 SG-U UT 6.048% Situs (16,643) 8.3.1 8.3.1 (16,643) Description of Adjustment: The Amencan Fork hydro elecnc plant was retired as of September 2007. This adjustment removes the Amercan Fork depreciation and O&M expenses. Rocky Mountain Power Idaho General Rate Case December 2007 American Fork Hydro Removal Rate Base (Assets Retired) Hydro Plant Intangible Plant Distribution Plant Hydro Plant Accum Depr* Intangible Plant Amortization Distribution Plant Accum Depr O&M Misc. Hydro Expenses Depreciation Depreciation - Hydro Plant Depreciation - Dist Plant Facor SG-U SG-U UT SG-U SG-U UT Balance Dec 06 1,001,227 462,400 6,821 1,470,448 (1,450,324) (462,400) (4,219) (1,916,943) 539 403HP 403364 Balance Dec 07 SG-U SG-U UT *Reclamation balance accrued included in accumulated depreciation reserve. Page 8.3.1 3,36 . Ref. 8.3 275,182 120 275,302 Ref. 8.3 Rocky Mountain Power PAGE 8.4 Idaho General Rate Case - December 2007 Powerdale Hydro Decommission TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Intangible Plant Amortzation 4041P 1 (248,803)SG-P 6.048%(15,047) Hydro Plant Depreciation 403HP 1 (218,893)SG-P 6.048%(13,239) (467.696)(28,286)8.4.1 HydroO&M 539 1 (66,672)SG-P 6.048%(4,032)8.4.1 Adjustment to Unrecovered Plant: Unrecvered Plant Amortization 407 1 (780,128)SG-P 6.048%(47,182)8.4.2 Unrevered Plant Amortization 4041P 3 2,654,642 SG-P 6.048%160,551 8.4.2 Unrecovered Plant Reg Asset 182M 3 (1,327,321 )SG-P 6.048%(80,276)8.4.2 Decmmissioning Reg Asset: Decmmissioning Amortization Decmmissioning Reg Asset 4041P 182M 3 3 3,824 199,973 SG-P SG-P 6.048% 6.048% 231 8.4.3 12,094 8.4.3 Description of Adjustment: This adjustment reflecs the tratment approved by the Commission to account for the decmmissioning of the Powerdale hydrolecmc plant due to damage caused by a flood in November 2006. During 2007, the net book value (including an offset for insuranc proeds) of the assets to be retired was transferred to the unrecvered plant reulatory asset. In addition, fure decommissioning costs wil be deferred as they are spent and amortized over ten years, beginning in the subsequent year after they are spent. Pag 8.4.1 Rocky Mountain Power Idaho General Rate Case December 2007 Powerdale Removal 12ME Description Account Factor Dec 2007 Expense Ongoing Expense Expense to Remove Ref Depreciation Expense Intangible Plant 4041P SG-P 248,803 248,803 Hydro Plant 403HP SG-P 5 5 Hydro Plant 403HP SG-P 10,774 10,774 Hydro Plant 403HP SG.p 181,341 181,341 Hydro Plant 403HP SG.p 19,372 19,372 Hydro Plant 403HP SG.p 6,286 6,286 Hydro Plant 403HP SG.p 401 401 Hydro Plant 403HP SG.p 714 714 467,696 467,696 Ref 8.4 Operation & Maintenance OPER SUPERV & ENG 535 SG-P 7,569 7,569 HYDRO/OTH REC FAC 537 SG-P 10,284 10,284 MSC HYD PWR GEN EX 539 SG-P 103,048 72,00 31,04 MNT DAMS & WTR SYS 543 SG-P 722 722 ACCESS ELEC EQUIP 54 SG.p 1,592 1,592 MAINT HYDRO-OTHER 545 SG-P 15.457 15,457 138,672 72,000 66,672 Ref 8.4 Ro c k y M o u n t i n P o w Id a h o G e n e r a l R a t e C a . e D e e m b e r 2 0 0 7 Po _ r e a l e R e m o v a l Po w r d l e U n n o v e r e P l a n t R e g u l a i y A n e t Po r d U n r e e r P l n t A m - GI L A c c o u n t B a l a n c e D i s p l a y 8, 7 9 8 . 0 6 1 . 0 8 10 4 . 0 1 7 . 0 8 10 4 . 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 10 4 , 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 10 4 , 0 1 7 . 0 0 8. 6 9 2 , Ó 4 4 . 0 0 10 4 , 0 1 7 . 0 0 10 4 , 0 1 7 . 0 ~ 10 4 . 0 1 7 . 0 ~ 10 4 , 0 1 7 . 0 ~ 10 4 . 0 1 7 . 0 ~ 10 4 . 0 1 7 . 0 ~ 10 4 . 0 1 7 . 0 0 - B. Ø 2 ; Ó 4 4 : O ò 8. 5 8 8 . 0 2 7 . 0 0 8. 4 8 4 . 0 1 0 . 0 0 8, 3 7 9 . 8 9 3 . 0 0 8. 2 7 5 . 8 7 6 . 1 1 0 1 . 8. 1 7 1 . 9 5 9 . 0 0 e; 0 6 7 . 8 4 2 . 0 Ö . 7.8 6 3 . 8 2 5 . 0 0 7;8 6 3 . 8 2 5 . 0 0 ' 1 l 7. 9 6 3 , 9 2 5 . 0 0 7. 9 6 3 . 9 2 5 . 0 0 7, 9 6 3 . 9 2 5 . 0 0 7. 9 6 3 . 8 2 5 . 0 0 . 10 . 4 , 0 1 7 . 0 1 1 n; 0 ö 8 ; ! I ~ - - - . - 5 2 , 0 0 8 . ' -- - - S i - o o . l 4 10 4 , 0 1 7 . 0 0 10 4 , 0 1 7 . 0 0 15 6 , 0 2 5 . 5 4 10 4 , 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 28 0 , 0 4 2 . 5 4 10 4 . 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 36 4 , 0 5 9 . 5 4 10 4 . 0 1 7 . 0 0 10 4 , 0 1 7 . 0 0 46 8 , 0 7 6 ; 4 10 4 . 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 57 2 . 0 9 3 . 5 4 10 4 . 0 1 7 . 0 0 .. 10 4 . 0 1 7 ; 0 1 1 87 8 . U O . 5 4 10 4 . 0 1 7 . 0 0 10 4 . 0 1 7 . 0 0 78 0 . 1 2 7 . 5 4 7e O , 1 2 7 . 5 4 78 0 . 1 2 7 . 5 4 78 0 , 1 2 7 . 5 4 79 0 . 1 2 7 . 5 4 B3 , 1 3 6 . o e I 52 . 0 0 & ; 4 1 78 0 . 1 2 7 . 5 4 1 78 0 ; 1 2 7 . 5 4 Re f 8. 4 e, 7 9 6 . 0 6 1 . 0 e 83 2 . 1 3 6 . 0 8 7. 9 8 3 . 2 5 . 0 0 De m b r 2 0 0 6 B a l a n c De m b e r 2 0 0 7 B a 7. 9 6 3 . 9 2 5 CY 2 0 0 8 A m t i o n 2. 6 5 4 . 6 4 2 R e f 8 . 4 5.3 0 9 , 2 8 3 6.6 3 6 . 6 0 4 De m b 2 0 0 8 B a l De c 0 7 . D è c 0 8 A v g B a l Ad t o D e 0 8 A v g B a n c (1 . 3 2 7 . 3 2 1 ) R e f 8 . 4 Pa g 8. 4 . 2 Ro c M o u n t a n P o w e r Id a G e i i r a R a t C _ D l l e m b e r 2 0 Re g u l a t o r y T n i a t n t o f D l l o m i s s i o n l n g C O t t a Id a h o Am a c c a s h s ¡ o v 1 0 y e b e I n / h y e s u b s t o t h e c a b e s p . Ca s e N o P A C - - 0 7 . ( C. h S p e n d 20 7 38 : 2 20 0 8 2 0 9 32 7 . 2 9 7 2 5 . 0 0 20 1 Ò 5. 0 5 , 9 0 20 1 1 92 : 4 20 1 2 1ã Am o n 20 0 t 2 0 8 2 0 0 9 2 0 1 0 2 0 1 1 2 0 1 2 - 2 0 1 3 2 0 1 4 2 1 1 5 2 ö 1 6 2 0 1 7 2 0 1 8 - 2 0 1 9 2 0 2 0 2 0 2 1 2 0 2 2 3. 8 2 4 3 . 8 2 4 3 . 8 2 4 3 . 8 2 4 3 . 8 2 4 3 . 8 2 4 3 . 2 4 3 . 8 2 4 3 . 8 2 4 3 . 2 4 32 . 7 3 0 3 2 . 7 3 0 3 2 . 7 3 0 3 2 , 7 3 0 3 2 . 7 3 3 2 . 7 3 3 2 . 7 3 0 3 2 . 7 3 0 3 2 . 7 3 0 3 2 . 7 3 25 . 2 0 1 2 5 . 2 0 1 2 5 . 2 0 1 2 5 . 2 0 1 2 5 . 2 0 1 2 5 . 2 1 2 5 . 2 0 1 2 5 , 2 0 1 2 5 . 2 0 1 . 2 5 . 2 0 1 50 5 . 5 9 0 5 0 . 5 9 0 5 0 5 . 5 9 0 5 0 . 5 9 5 0 . 5 9 0 5 0 . 5 9 5 0 5 . 5 9 0 5 0 . 5 9 5 0 . 5 9 5 0 . 5 9 0 9, 4 6 9 . 2 4 6 9 . 2 4 6 9 , 2 4 6 9 . 2 4 6 9 . 2 4 6 9 . 2 4 6 9 . 2 4 6 9 . 2 4 6 9 , 4 6 __ _ 1 8 . 4 0 1 8 . 4 0 1 8 . 4 0 1 8 , 4 0 5 1 8 . 4 0 1 8 . 4 0 1 8 . 4 0 1 8 . 4 0 1 8 . 4 0 1 8 , 4 0 _ 3 , 8 2 4 3 6 . 5 5 6 1 . 7 5 4 5 6 7 . 3 4 5 5 7 6 . 5 9 5 9 . 9 9 5 9 . 9 9 5 9 4 . 9 9 5 9 4 . 9 9 5 9 . 9 9 5 9 1 . 1 7 2 5 5 . 4 4 2 5 3 3 . 2 4 1 2 7 . 6 5 1 1 8 , 4 0 5 Re t r . 8 R. l a t o r y A s ø . i 20 7 20 8 20 20 1 0 20 1 1 20 1 2 20 1 3 20 1 4 20 1 5 20 1 6 20 1 7 20 1 8 20 1 1 20 20 1 20 2 2 Ve a E n d 36 . 2 3 6 36 1 . 7 1 0 57 7 , 1 6 5 5.5 7 1 . 3 1 5 5. 0 9 . 4 2 7 4. 7 0 . 8 8 4.1 0 8 . 9 1 3. 5 1 3 . 8 9 6 2.9 1 8 . 9 0 1 2. 3 2 3 . 9 0 1. 7 2 8 . 9 1 0 1. 1 3 7 , 7 3 9 57 9 . 2 9 7 46 . 0 5 6 18 . 4 0 5 (0 ) Av e 19 9 . 9 7 3 46 , 4 3 8 3. 0 7 4 . 2 4 0 5. 3 3 . 8 7 1 4. 9 0 . 1 5 6 4. 4 0 6 . 8 9 3. 1 1 . 3 9 3 3. 2 1 6 . 3 9 2. 8 2 1 . 4 0 2, 0 2 . 4 0 1.4 3 3 . 3 2 4 85 . 5 1 8 31 2 . 6 7 6 32 , 2 3 9. 2 0 2 Re f t r . 4 Pa 8. 4 . 3 Rocky Mountain Power PAGE 8.5 Idaho General Rate Case. December 2007 Goose Creek Transmission TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Rate Base: Remove CY 2007 Balances: Transmission Plant In Service 350 1 (656,211)SG 6.04%(39,687)8.5.1 Accm. Provo for Depr 108TP 1 433,091 SG 6.048%26,193 8.5.1 Remove Future Retirement: Transmission Plant In Service 350 1 (432,913)SG 6.048%(26,182)8.5.1 Accum. Provo for Depr 108TP 1 229,638 SG 6.048%13,88 8.5.1 Transmission Plant Additions: Construction of Yellowil line 350 3 43,581 .SG 6.048%2,636 Gain on Sale of Transmission Assets: Unamortized Gain Balance 254 3 (874,987)SG 6.048%(52,919)8.5.3 Gain on Sale of Transmission Asi 421 3 (583,324)SG 6.04%(35,279)8.5.2 Description of Adjustment: On April 1, 2008, the Company sold 13.85 miles of trnsmission line, running from the Company's Goose Creek switching sttion and extending norh to the Decker 230 kV substation near Decker, Montana. Assets sold included structures, miscellaneous support equipment, easements and rights-of-way associated with the transmission line. The sale of the trnsmission line resulted in the Goose Creek swtching station no longer being useful to the Company. In the summer of 2008, the Company plans to remove the Goose Creek swtching station including all above ground facilities and level the site. After removing the swching station, the Company will build a short segment of 230 kV transmission line to ensure continued operation of its Sheridan to Yellowtail 230 kV transmission line. This adjustment amorzes the net gain assoiated with the sale over three years, reduces rate base by the net book value of the assets sold and adds the new Yeilowailline asset into rate base. The Company notified the Idaho Commission of the planned sale of this utilty trnsmission plant facility in a letter dated August 21,2007. . Rocky Mountain Power Idaho General Rate Case December 2007 Gooe Crek Transmision Sale Pag 8.5.1 Report date. 12/31/2007 created OI. 04/28/2008 ABIM Baance (curent BOk valuel - 01 Il Deree.2 .w.=. b)$laag"~;š%¿?!j~ff~~jj~"'ií~~:äl:~pl~~~i~.jilg~~:~E4f~;gt..'.;~\' ;,!~~sli~l;..;Ä)'0if£;t;;U:t1l&:liE; ..,..,:;~tlM:l¡;.~., :$'l)~4~;,;,Rj¡çd:#'Ìw~~l;f;t;:äl~g,¡.~~ii'i~~~L.~l~~~",.;;;;r¡~.fl;;ê,~¡;~;it;I;,t:!!E;tft;Jl¡~~l::::,; ..; ?:;t~¡,;~:.:;;;;=.; :i."¡~tig~;:it~$i~;,v,"~'Wt'*,"èlint~;~~i~~.'=~~Íirei'1 ;...~.,.;';: !??~:e:;t¿:~l':;t,);$:;§;~~;~~=~:ä;;i. .;.i.,;¿~s,l~ä:~ ".,~.. ;,,;~::tŠ!;':::t;~~t:;:::;::~il~:tiftt¡.'Iiri:;' \+;':::~~~:'::~~t;;Rti¡!;;j::,;:.f;,~i~Kriai:;',;'t:;l;'ü';li:d$' .1000 20 iuiu G5G.210 GO l33.0g1 1p.22),111 l1 OSD *-1000 20 G5G.210 GO lU,OP1 11-U3,11g l1 OS *..1000 G5G,210 GO U),OP1 1P-223,11g.l1 US ..."1000 G5G,210 60 U3.01l lP-U),l1P l1 US/ Net Bo Val . Trasmissin Un - To 8.5.2 __ ..., 12/)1/i007 b_. 1l_.. (Q... _ .,ai_i - 01 - Da*.. Or_"".., W2I/iOO8 ;:~.,;¡i~,.~''!~íli'~'Ä~~'r~N:!;','i~'''''i~~''~~~'''': ',' ~ .,.;;"':,",,.'~_S':.';"fi:': ~~i:;;';' ,'; ,,:,,';;ni~:;;:::.' ;:':::::~:t~~;i.f;~~,::\'~f;:r?t~:~':'t~~?'~~:E~¡/:;;:i\;Z:~L~;';t~J;,~.~~~,:-;:-'r-t~t,:';~3H~~\: 1J,':;:i,~;;'r~~::~t~~~:~:,~'iiiil:';tt;':~:~i:':tt-t'-:i,'t;;'Jli~,:; .~'.'::'';':: ?Ù::-u-~~'di;;:~y:;¡-' "ö=,,,~,;,:i:'&'~.iG,;~,,~:~,,;A:i;,;,(,;~~,~m~,,,,:, ;;'~i;.:.i,'.;. ~ ;"ò,'''Wiüi¡jj:: .."''''';'';i'ik::.' .,,',,;', :,n;:::'~::" ',d~::;,:,;y' ",:;::'''i'!~ d;'i';L~::;,\,' ~~~¡'Z.lrj~~~S,/,.... ,-,'" .:",:i.M;:.~t~, ':':; '?i:¡~:::i :"':~:;~;;~ ': " :\~\~~i::i~'::~t/~;'zi;;;:'~~;~l;~.:~f,i:~:~S'~:~':iiS:~;):llit~,;tfHm~~~~š't;:i:£i:;:!;qL"""_N:,::'t:l:;;~6D:~~l;:ll~: "v_ .~~:~.~.::i,,::t::-::,:=,-:g:.-::, ::'f( ',;!8,~:,~;ti.&t~'.;~~';t*tUlt):;ù ';,;Jäi.,::t~:~l~~~ ..;;'7';"..)''' ;i':;'~\i?~~t~f'~JH?~~~;:l:t;:;'::':4~¡;:;~=;; . 1000 20 U0140 .a2 in "220..110 70-20 7".' US i:~~,l~.d~~~~~*~~~~itr)'~:".'!":¿""~":.'rfi'¡t:r.:øIt¡§~;~o:1i.1J:;'i~¡;:' ,;t;'';;;',Xt;;;..::,:;¡;.,;¡, . 1000 n 1&0210 10.0n 27 8.'37 ,..'"'' US .. 1000 .... 1000 .- n &U .12 .2 Z2..~ia.21.2O.:i'i. u va 4J2 .12 82 Z2. na.:i8.:iOJ:in n US ....iooo 4i2 .u .i U. ~21 u-20 .2n.n US/ Net Boo Valu - Swin Statin - To 8.5.2 Rocky Mountain Power Idaho General Rate Case December 2007 Goose Creek Transmission Sale Calculation of Gain & Rate Base Addition Proceeds from Sale: Gross proceeds from sale Closing Costs (tax proration & legal) Net Proceeds from Sale Less: Bok Value of Transmission Line Sold Book Value Dec 31, 2007 Depreciation for January 1, 2008 - April 1, 2008 Total Book Value as of April 1, 2008 Less: Book Value of Switching Station Book Value Dec 31,2007 Dereciation for January 1, 2008 - April 1, 2008 Total Book Value as of April 1, 2008 Less: Cost to Remove Switching Station Est. Cost of Removing Switiching Station NET GAIN ON SALE OF TRASMISSION LINE ASSETS Monthly Amortization of Gain on Sale - 36 Months April 2008 through December 2008 (9 mos (g $64,814 per mol Yellow Tail Rate Base Addition Total estimated cost of Yellowtail addition BegEnd Average Page 8.5.2 2,881,832 (32,680) 2,849,152 (223,119)To 8.5.1 3,168 (219,951) (203,275)To 8.5.1 2,122 (201,153) (94,750) 2,333,298 64,814 583,324 To 8.5 87,162 43,581 To 8.5 Rocky Mountain Power Page S.5.3 Idaho General Rate Case December 2007 Goose Creek Transmission Sale 3 Year Amortization Schedule Date Total Gain 2,333,298 Amrtzation Unamortized Balance Jan-oS .. Feb-oS .. Mar-GS .. Apr-oS 64,S14 2,26S,4S4 May-GS 64,S14 2,203,670 Jun-GS 64,S14 2,13S,S56 ': Average =$S74,987 I Jul-GS 64,S14 2,074,043 Aug-GS 64,814 2,009,229 Sep-GS 64,S14 1,94,415 Oct-GS 64,S14 1,S79,601 Nov-GS 64,814 1,814,7S7 Dec-GS 64,S14 1,749,973 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Jan-11 Feb-11 Mar-11 64,814 64,814 64.814 64.814 64,814 64,814 64,814 64,814 64,814 64,814 64.814 64,814 64,814 64,814 64,814 64.814 64,814 64,814 64,814 64,814 64,814 64,814 64,814 64,814 64,814 64.814 64,814 1,685,160 1,620,346 1,555,532 1,490,718 1,425,904 1,361,090 1,296,277 1,231,463 1,166,649 1,101,835 1,037,021 972,207 907,394 842.580 m.766 712,952 648.138 583,324 518,511 453,697 388,883 324,069 259,255 194,441 129,628 64,814 (0) Rocky Mountain Power PAGE 8.6 Idaho General Rate Case. December 2007 Environmental Settlement (PERCO) TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Rate Base: Unspnt Envirmental Prods 25399 1 (15.370,045)SO 5.755%(884,622)8.6.2 Description of Adjustment: PaciCorp received an insurance settlement of $38 milion for environmental clean-up projects. These funds were trnsferr to a subsidiary called PacifiCorp Environmental Remediation Company (PERCO). This adjustment reduces rate base by the amount of unspent cash proceeds on regulated projects from the insurance settement. Rocky Mountain Power Page 8.6.1 Idaho Genera Rate Case - December 2007 Environmental Settement PacifiCorp Environmental Remeiation Co. Spnding by Envintal pro cash Reining Actal Ac Remai Reved cash Spnding Spendin Cash Sie WBS 199 & after at 12/1/2006 Jan-un07 July- De 07 at 12/1127 Americn Barrel PERC/1997/E11 2,134,194 979,136 145.390 145,847 687,899 Astona 1 Unol PERc/1997/E1oo2 1,424,380 34,747 (35.258)91,807 284,198 Eugene - PaciCorp PERc/1997/E103 892,622 612,847 11,396 8,530 59,721 Everett - PacCorp PERc/1997IEoo4 1,23,143 1,587,189 22 1,587,166 Jordan 1 Barbr Tar PERc/1997/E1oo5 86,363 823,735 823,735 Ogen PERC/19971E00 1.398,531 1,329,655 1,329,655 Tacoa A Stret PERCI1997IEoo7 2,08,254 1,452,612 55 1,452,057 Tacoa River Street PERC/1997/E1008 1,213,635 159.567 159,567 Brdger GW Sampling PERCI1997/E19 36,495 (110.208)36,082 9,980 (158,270) Brdgr Landll Repermitting PERCI1997/E1010 31.539 (20,331)22 (20,35) Brdger Oil Spill PERC1997/E1011 791,372 416,970 416,970 carbn Fuel Oi PERC19971E012 26,034 10.253 10.253 Carbn Landfill Permit PERC/1997/E113 179.06 156,026 156,026 Can Emer. Gen. Remediation PERc/19971E014 41,756 25,158 25,158 Centlia Heavy Equipment Shop PERC/1997/E1013 71,023 68,643 68.843 Dave Joston GW Sampling PERC/1997/E1016 311,657 104,635 6,017 18.542 80,076 Dave Johnston Landfll Repermit PERC/1997/E1017 133,391 64,030 4,078 59,952 Dave Johnston Diesel Release PERC/1997/E1018 5,085 4.557 4,557 Da Johnston Lall Closure PERC/19971E019 1,310,425 1,04,951 1,04,951 Dave Johnston Landll Recamation PERc/1997/E1020 475,080 186.890 186,89 Farm GW Monionn - Hunter PERC/19971E021 221,036 9.244 13,504 9,284 (13,54) Farm GW Motoring - Huntingon PERc/1997/E1022 194,267 (21.905)19.076 37,831 (78,813) Hunter Fuel 011 PERCI1997/E1023 101,696 69,94 16,193 53,755 Huter Injecn Wells PERc/1997/E1024 53,45 225,566 22,011 (229)203,784 Huner Lafill Permit PERC/1997/E1025 132,745 76,818 895 92 75,831 Huntington Injection Wells PERC/1997/E1026 85,595 84,179 84,179 . Huntingon Landfll Closur PERCI19971E027 706,819 72,378 239 416,072 (34,93) Huntngton laill Permit PERc/1997/E1028 193,883 148,56 1,66 146,89 Hun Led Paint Removal PERC/19971E029 1,00,804 (314,66)(314,66) Hutington Wellhead Prtection PERC/19971E03O 9,84 (4,206)(4,20) Bur Pitch PERC/19971E031 50,84 (27,598)(27,59) Tank Farm PEC/19971E032 152,868 140,245 479 239 139,527 Naughton FGD Pond Closure PERc/1997/E1033 362,166 84,763 50.34 1,932 32.48 Naughton GW Monitonng PERCI1997/E1034 351,477 128,686 11,53 23,581 93,573 Naughton LandH Repermit PERC/19971E035 63,664 33,653 33.65 Naughton Landll Closure PERC/1997/E1036 63,814 57,839 57.839 Wyoak Pond Stud PERc/1997/E1037 100,972 31,249 2,084 5,231 23,935 Wyak Fue Oil PERC/1997/E138 20,196 1n.99 4,732 603 172,654 Bank Stabilzation & Restoration PERC/1997/E1039 234,043 6,264 2,411 3,582 271 Restore River Embankments PERCI1997/E104O 90.072 70.574 70,574 Cutr PECI1997/E1041 n,33 n3 n3 Bank Stabilization & Restortion PERC1997/E1042 66,534 66,534 66,53 Merwn Hatchry Fix Erosion Prolems PERC/1997/E104 61.018 (33,407)(33,407) Spelyi Hatchry Stabilze River Bank PERC/1997/E1045 40,678 40,010 40,010 No. Umpqua Eroion Repairs PERC/1997/E104 27,809 (4,396)(4,39) Klamath Rive Doestic Water Studies PERc/1997/E1048 25,424 21,248 21,48 No. Umq Remove Contaminated Soils PERCl1997/E1052 20.339 19,875 19,875 Rogue River Doestic Water Studies PERC/1997/E1053 5,085 3,176 3,176 USTRemoval PERC/19971E054 20,33 15,553 15,55 Le Paint Removal PERc/19971E055 390,58 3,975 3,975 Annex I PERc/1997/E1056 1,325.818 628,469 3,363 625,107 Cedar Diesel PERCI19971E57 83,147 9,743 9,743 Holiday Gun Club PERc/1997/E1058 616,950 (92.325)(92,325) Joan Substation PERc/1997/E1059 1,661,975 1,312,220 32,555 42,735 1.236,929 Montague Ranch PERC/1997/E1060 188,757 (213,459)47,23 61,686 (32,43) Ross Island Towr Clean-up PERC/1997/E1061 101.696 (508,297)(2n.395)(230,902) Spill Preventin. Containment and Contereasi PERCl1997/E162 2,969,252 313,537 81,00 92.93 139,597 Ashton Substation PERc/1997/E1070 28,43 25,163 25,163 Roc .springs Plant Substation PERC/19971E071 22,638 18.905 18,905 Sinclir Substation PERCl19971E072 49.326 48,330 48,33 Rocky Mountan Pow Pag 8.6.2 Idaho Genera Rate Cas . Dember 207 Environmenta Settement PafiCor Environmental Remeiaton Co. Spending by Environmental Proj Cash Reai Acual Actual Remaig Recved Cash Spein Spending Cash Site was 199 & after at 121311206 Jan-un07 July-Dec07 at 1213112007 Parc Substation PERC/1997/El073 49,326 45,720 600 45,120 Garlnd Substatin PERCI19971E74 30,760 16,167 16,167 Dexter Substation PERC/19971E75 51,903 8,718 8,718 WyoMont Substati PERC/1997/EI76 51,903 18,198 18,198 Sal Lake Automti Sho PERC/19971E77 59,153 (70,88)(70,88) Vern Diesl PERC/19971E078 5.593 4,185 4,185 Salt Lake Terminal Oil Spill PERC19971E079 10,170 414 414 Brer Coal Fuel Oil Spil PERC/1997/EI80 507,747 71,279 17,608 25,926 27,746 Bors Proprt PERCI19971E1 20,016 4,143 4,143 Coal Creek PERC/19971E82 3,867 2,452 2,452 Ekotek / Petm PERCl1997/El083 214.515 178,736 178,736 Envroenl Pacic PERCl1997/ElO84 10,008 8.397 8.397 Montaineer Refinery PERCI1997/EI85 102 63 63 Norwest Triangle Prpe PERC1997/EI86 10.00 9,620 9,620 Piale PERCl1997/EI87 105,061 (8,924)(8,924) PCB,lnc.PERC1997/El088 10,007 (133,305)(133.30) Portble Equipmnt GW PERCI1997/El089 106,84 36,88 958 365,930 Idaho Falls Pole Yard PERC/1997/El09O /05 3,761,803 1,197,989 130,325 81,788 98.876 Astora Steam Plant PERCl1997/El092 43,322 (94,586)(94.58) Bear River Erosion Conrol PERC/19971E093 33,40 30,015 30.015 Beaver Bay Drinie Cleanup PERCI199E1094 19,693 (571)(571) Bridger Boron Contaminated Soil Rem PERC/199E1095 199.83 197,49 197,494 Brdger Coal Warehse Spli PERCl19981E1097 146,83 144,55 144.558 Bridger Oil Spill (Ne Releases)PERCI19981E1098 280,425 (152,94)18.951 27.773 (199.672) Cer Steam Plant PERC/19981E1099 76,423 72,89 72,89 Centralia Mine Pond Recamation PERC1998100 695,377 192.090 192,09 Cor Shore Une Repair PERC/19981E1101 38,695 8,774 8,774 Mini Central Warehouse Cleanup PERCl19981E1102 279,159 219,135 92 219.04 De Cr Ter Stablization PERCI199E1103 265,063 252,285 252.285 Dost Water System Testi and Review PERCl199E1104 180.935 120,578 612 3,211 116,755 Ha Plant Cleanp PERCl1998E1105 44,703 142,875 142.875 Hutiton As Sto Runoff Pond PERC/1998E1106 36,470 3.015 3.015 Hutington Lead Paint Removal PERCl199E1107 145.951 1,972 1.972 Le Paint Reoval (1998 Funds)PERCI199E1108 127,715 118,124 118.124 Les / Swi Reseir Ctup PERC/199109 30,58 10.042 10.042 Li Pumping Station Cleanup PERCl199E1110 19,742 19,341 19,341 Merwn Oil House Remoal PERCl199E1111 19,34 (674)(674) Naugton South Ash Pond Recam PERCl19981E1112 245,301 5,80 5,08 Ogn Pole Treting Remediation PERCl19981E113 1,00,00 1,00,000 1.000,00 Speyai Well PERCl199E1114 10,020 9,84 9,84 Big Fork PCB So Clenup PERCI03l123 122,000 18,593 18,593 Pw Deivry UST Complanc Audit PERC12oo3lEl124 47,00 34,877 34.877 Attorey cotigency fee recived 56,00 56.00 56.000 REGULATED TOTAL 38,624,232 16.84.459 352,552 1,125.861 15,370.04 Ref'" Rocky Mountain Power PAGE 8.7 Idaho General Rate Case. December 2007 Customer Advances for Construction TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment Rate Base: Customer Advance 252 1 (3,272,316)CN 4.064%(132,979) Customer Advance 252 1 (126,145)10 Sits (126,145) Customer Advance 252 1 (177,150)OR Situs Customer Advance 252 1 4,979,055 UT Situs Customer Advance 252 1 3,015,392 WYE Situs Customer Advance 252 1 1,272,631 WYW Sits Customer Advance 252 1 (3,588,213)WY-ALL Situs Customer Advance 252 1 (2,651)NUTIL 0.000% Customer Advance 252 1 (54,041)CA Situs Customer Advance 252 1 (236,015)WA Situs Customer Advance 252 1 (1,810,548)SG 6.048%(109,501) 0 (368,625)8.7.1 Description of Adjustment: Customer advances for constrution are booked into FERC account 252. When they are boked, the entnes do not reflect the proper allocation. This adjustment correcs the alloction of customer advances for construction. Rocky Mountain Power Idaho General Rate Case. December 2007 Customer Advances for Construction YEAR I END BASIS: Account Booked Allocation252CN 3,272,3162521DU (49,679)2520R (926,864)252UT (11,919,134)252WYP (3,015,392)252WYU (1,272,631) 252WY-AII 252NUTIL 252CA 252WA 252SG Total Correct Allocation (4,554) (25,978) (3,543,873) (17,485,789) (175,824) (1,104,014) (6,940,079) (3,588,213) (2,651) (58,595) (261,993) (5,354,420) (17,485,789) Page 8.7.1 Adjustment (3,272,316) (126,145) (1n,150) 4,979,055 3,015,392 1,272,631 (3,588,213) (2,651) (54,041) (236,015) (1,810.548) o Description of Adjustment: PacifiCorp owns a 21.40% interest in the Trapper Mine, which provides coal to the Craig generating plant. The noralized coal cost of Trapper includes all operating and maintenance costs but does not include a return on investment. This adjustment adds the Company's porton of the Trapper Mine plant investment to rate base. This investment is accunted for on the Company's books in Accunt 123.1 - Investment in Subsidiary Company. However, Accunt 123 is not normally a rate base accunt. This adjustment reflects net plant rather than the actual balance in Accunt 123 to recnize the depreciation of the investment over time. . Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 0 7 Tr a p p e r M i n e R a t e B a s e DE S C R I P T O N De c - o S I ~ ~ ~ ~ ; - M a r - O S I . J u n - o S 1 S e p - O S In v e n t o n e s Pr e p a i d E x p e n s e s Pr o p e r t , P l a n t , a n d E q u i p m e n t La n d s a n d L e a s e s De v e l o p m e n t C o s t s Eq u i p m e n t a n d F a c i l t i e s To t a l P r o p e r t , P l a n t , a n d E q u i p m e n t Ac c u m u l a t e d D e p r e c i a t i o n To t a l P r o p e r t , P l a n t , a n d E q u i p m e n t Re s t r c t e d F u n d s : S e l f - b o n d i n g f o r B l a c k L u n g Re s t r i c t e d F u n d s : F u n d s d e p o s i t e d w i t h S m i t h - Ba r n e y r e q u i r e d f o r n e w m i n i n g p e r m i t . To t a l R e s t r i c t e d F u n d s De f e r r e d G E R o y a l t y A m o u n t 4, 2 4 4 , 4 7 2 47 5 , 5 0 7 5, 0 1 0 , 4 1 3 4, 7 0 0 , 0 0 0 41 5 , 0 0 0 4, 7 7 1 , 2 6 1 34 5 , 5 2 2 4, 7 7 1 , 2 6 1 91 , 0 0 0 45 4 , 6 9 7 9, 5 3 1 , 9 2 1 9 , 5 3 1 , 9 2 1 9 , 5 3 1 , 9 2 1 9 , 5 3 1 , 9 2 1 9 , 5 3 1 , 9 2 1 2, 8 3 4 , 8 1 5 2 , 8 3 4 , 8 1 5 2 , 8 3 4 , 8 1 5 2 , 8 3 4 , 8 1 5 2 , 8 3 4 , 8 1 5 79 , 8 1 4 , 4 2 3 8 0 , 9 3 5 , 4 2 9 8 0 , 3 8 2 , 5 9 4 8 2 , 6 3 4 , 5 2 6 8 2 , 7 0 5 , 2 0 8 92 , 1 8 1 , 1 5 9 9 3 , 3 0 2 , 1 6 5 9 2 , 7 4 9 , 3 3 0 9 5 , 0 0 1 , 2 6 2 9 5 , 0 7 1 , 9 4 4 (7 6 , 7 8 8 , 7 8 6 ) ( 7 8 , 1 8 6 , 2 1 3 ) ( 7 7 , 8 4 0 , 0 0 5 ) ( 7 8 , 7 7 5 , 3 4 7 ) ( 7 9 , 7 1 0 , 6 8 9 ) 15 , 3 9 2 , 3 7 3 1 5 , 1 1 5 , 9 5 2 1 4 , 9 0 9 , 3 2 5 1 6 , 2 2 5 , 9 1 5 1 5 , 3 6 1 , 2 5 5 52 8 , 3 2 3 5 2 5 , 9 2 3 o 0 52 5 , 4 4 3 o 52 4 , 0 4 1 o 52 2 , 6 4 4 o 52 8 , 3 2 3 5 2 5 , 9 2 3 9, 5 4 5 , 4 5 5 8 , 9 7 7 , 2 7 3 52 5 , 4 4 3 8, 8 6 3 , 6 3 6 52 4 , 0 4 1 8, 5 2 2 , 7 2 8 52 2 , 6 4 4 8, 1 8 1 , 8 2 0 TO T A L R A T E B A S E 29 , 1 8 0 , 7 1 9 Pa c l f l C o r p ' s S h a r e o f Tr a p p e r i s 2 1 . 4 % 30 , 1 8 6 , 1 3 0 3 0 , 0 8 4 , 2 5 8 29 , 4 1 5 , 1 8 7 30 , 1 3 4 , 9 4 5 6, 4 5 9 , 8 3 2 6 , 4 3 8 , 0 3 1 Re f 8 . 8 6, 2 9 4 , 8 5 0 6, 4 4 8 , 8 7 8 6, 2 4 4 , 6 7 4 Re f S . 8 Pa g e 8. 8 . 1 Rocky Mountain Power PAGE 8.9 Idaho General Rate Case. December 2007 Jim Bridger Mine Rate Base TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Rate Base: Other Tangible Propert 399 1 152,126,000 SE 6.586%10,019,723 Oter Tangible Propert 399 3 15,968,000 SE 6.586%1,051,726 168,094,000 11,071,450 8.9.1 Description of Adjustment: PacifiCorp owns a two-thirds interest In th Bridger Coal Company (BCC), which supplies coal to the Jim Bridger generating plant. Th Company's investment in BCC is recrded on the books of Pacific Minerals, Inc. (PMI), a whly- own subsidiary. Because of this ownership arrangement. the coal mine investment is not incuded in Account 101 . Elecric Plant in Service. The normalized costs for BCC provide no return on investment. The return on investment for BCC is removed in the fuels credit which the Company has included as an offset to fuel prices leaving no return in results. This adjustment is necessary to properly reflect the BCC plant investment in the 12-month period. i l. i j J.. J I Ii!fjll '":2 i ..~i §i '" § .:l lì i ~ i ~~~~~:!~'" ~:!'"-li !'"l ~ .;~~::.. c! I i¡r-..~ -i: í 8 ..~t ..iiIt..~ã i; I a :d .. J g0..-1õ ..l ;..~::.... ~~5 ~ oD ~~ij ¡;Ii !.&l: J i\.l ~S!~!!! ;~¡~l ~ ..l ~.. i~i; :i .. J ~S!wi l.. ~~ ¡!i. ..l ~ l I wi =li GÏ od ~.. .... &1 !~....ai:~l:~..~l i!'".. ~.. ~I lB ~i I - l !!!~ii"l J i :!l;..-i 'i iØ !! :I ::.... l l i !¡j (-li ~!l ~ ~i Iii: l ä "\ :!l:i:-..f!~::e.:: i:l "'!I æ !§!i ~~It ..~ J i i :!t:,.i :2 i...i I B ~il Ii !..i ~!=i i I l1 !9 I ::::.. ~I i:'" ~! oD !~ :: J "'i¡~~,.¡;i:~.. j ::;: ~I ~;~i oD !~ ..~~ J i ¡;i:i:!!~oD i ..;: ~5 ~'"u !!"'~~ .. ~ -oD !§~ J i¡i:~~:l i ¡ i ..i:ie i: i!i!i ='..l t'~R ::.. ! l ii c! ll l l lII !l llnnnn.. i lj l l l l i l II il iw.. ~.jJJI~iJI!I j!..N..in...cë Rocky Mountain Power PAGE 8.10 Idaho General Rate Case. December 2007 Miscellaneous Rate Base TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED Bi Adjustment to Rate Base: 1 - Cash OWC131 1 (22,999,473)SNP 5.63%(1,295,993)2.33 2 - Fuel Stock 151 3 13,765,624 SE 6.586%906,668 8.10.1 2 - Fuel Stock 151 3 2,827,286 SSECH 6.089%172,157 8.10.1 16,592,910 1,078.824 Description of Adjustment: 1 - In order to avoid earning a rate of return on its cash balance, the company is removing the balance from rate base on this adjustment. 2 - The cost of the company's coal plant fuel stock is increasing due to increases in the cost of coal and the number of tons stored at each site. This adjustment reflects the increase in the fuel stock balance into results. Page 8.10.1 Rocky Mountain Power Idaho General Rate Case December 2007 Coal Fuel Stock Balances Dee2007 De2008 BegndAvg Adjustment to Plant Account Factor Balance Balance Balance Avg Balance Bridger 151 SE 9,494,44 11.953,404 10.723.922 1.229,482 Carbn 151 SE 894,601 1.720.556 1.307.578 412,978 COOlla 151 SSECH 5.254,497 10,909,069 8.081.783 2.827,286 Colstrip 151 SE 53,305 475.097 502.701 (27,604) Craig 151 SE 2.437,273 3,090,667 2.763.970 326,697 Hayden 151 SE 1.149,147 1.321.935 1,235.541 86.394 Hunter 151 SE 16.374.335 34.157,059 25.265,697 8,891,362 Huntington 151 SE 17.795.904 19.543,60 18,669,752 873.84 Jonston 151 SE 4.605.510 4.555.557 4.580,534 (24.977) Naughton 151 SE 8.719.337 9.711.442 9.215.390 496.052 Deer Creek 151 SE 299.467 40.347 169,907 (129.56) Prep Plant 151 SE 20,101,70 24.550.746 22.326,108 2.224,63 Roc Garden 151 SE 3.976,664 2.789,292 3.38.978 (593,686) 91.632,950 124.818,772 108,225.861 16,592,911 To 8.10 Rocky Mountain Power PAGE 8.11 Idaho General Rate Case. December 2007 Pro Forma Major Plant Additions TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Rate Base: Steam Prouction 312 3 24,938,140 SG 6.048%1,508,243 Steam Prouction 312 3 182,871,677 SSGCH 5.731%10,480,704 Hydro Prouction 332 3 15,846,934 SG.p 6.048%958,413 Hydro Production 332 3 9,591,938 SG-U 6.048%580,114 Ot Producton 343 3 630,349,967 SG 6.048%38,123,174 Transmission 355 3 81,495,574 SG 6.048%4,928,802 Distrbution - Oregon 364 3 7,335,117 OR Situs Distribution - Utah 364 3 5,358,425 UT Situs Distribution - Wyoming 364 3 5,785,462 WY-ALL Situs Genral Plant 397 3 5,018,628 SO 5.755%288,847 Hydro Relicensing 302 3 42,427,815 SG-P 6.048%2,566,008 1,011,019,677 59,434,305 8.11.1 Description of Adjustment: This adjustment places into rate base major plant additions totaling greater than $5 millon (all FERC functions) that wil be place into service by December 2008 excluding various wind plants projected to be in placed into service Decmber 31, 2008 . The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2. Rocky Mountain Power Pag 8.11.1 Idaho Generl Rate Case December 2007 Malor Plant Addition Detail. Jan2008 to Dec2008 Jan08 to DecOB Plant Projec Description Acount Factor In.Servlce Date Additions Steam Proucion Ch: CHLU4 CAl Environmenta Prots 312 SSGCH May-170,84.643 CHOLlJO Col Unlong&Handlin 312 SSGCH Jun 6.84.967 Ji Brr: U4 Reheater Replcement 312 SG Jun-8.850.938 Cho Un 4: TURBINE COMPONENT REPL.312 SSGCH Jun-o 5.174.067 Jii Bri U4 Cle Ai . NO 312 SG De 6,895.58 Bl U3 Exsi Devepmt 312 SG oe.Q8 9,191.622 Steam Production Total 207.809.817 Hyro ProductionCo 2 Elecal Overul 332 SG.p Jan-8.187.687 INU 4.1.1f Soda Sprs Tailr Baer 33 SG.p Jun 7.659.248 Cut 1 Overaul 332 SG-U 0e8 9,591.938 Hyro Proucton Total 25.438.872 Otr Proucton Lake Sid Poer OUtput Impovement & Chalis 34 SG Apr.Q8/ Sept.Q8 310.551.818 Goodnoe Hils Wind Prjec (94 MW)34 SG Ju8 188.514.189 Marengo II Wind expansion (10.2 MW)34 SG Aug.Q8 131.283.960 Oter Production Total 63.349.967 Transmission Co 11230/115 kV tronn. 250 MIA 355 SG Ma-o 5.871.271 Crr Flat. In Variable Var Devic 35 SG Ap.Q8 13.917,99 Line 1 Coerio Prjet, Cover Un 1 to 115 kV 35 SG sep-15.716,95 Glenr wi genetion 35 SG OC-o 8.232.639 Wine Countr Substion: New 230115 kV SUtation 35 SG OC-o 6.512.379 Up Gren Rir Ban prje 35 SG OC-o 12.817.194 Chapp Cri 23 Cix Energ Co 20 MW servic 355 SG oe-o 11,411,17 Lo C8nyn-. re 7 miles for 138 kV DCt 35 SG De 7.016.622 Transmission Tota 81.495.574 DItrbution El Hom in115-12.5kV Two Fdr Sub 36 WYP Ma 5.785.462 Yew Ave 115-12.5 kV su and tap line 36 OR Ma 7.33.117 Comm Substi. Ne 138 kV Sub 36 UT Ma 5.35.425 DItrbution Total 18.479.004 GenerlCustmer IV Rent & AAR Upg 397 SO Ju 5.018.628 Genral Total 5.018.628 Intangible U Roue RelinHy South 302 SG-P Jun 6.613,13 Yal Relinsi Suprir 302 SG-P Sep-14.28.091 Merw Reilsi Supeor 30 SG-P Sep 11.052,169 Sw Relic Supor 302 SG.p Sep-10.482.542 Intangible Tota 42427.815 1,11.019.677 Re8.11 Rocky Mountain Power PAGE 8.12 Idaho General Rate Case. December 2007 FERC 105 (PHFU) TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Rate Base: RemovePHFU 105 1 (12,239.128)SG 6.048%(740,215) RemovePHFU 105 1 (953.014)SE 6.586%(62.770) RemovePHFU 105 1 (505.024)UT Situs (13,697.166)(802,985)8.12.1 Description of Adjustment: This adjustment removes all Plant Held for Future Use (PHFU) assets from FERC accunt 105. The Company's is making this adjustment in compliance with Title 16 of Public Utilty Regulation. chapter 5. -Powers and Duties of Public Utilties Commission" secon 61-502A. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 7 Ba l a n c e a s o f D e c b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r v A c c o u n t Se n d a r v A c c o u n t A1 l o c To t a l ca l i ~ Wa s h Id - P P l Mo n WV - P L Ut h Id a h o WV - P L FE R C Ot h e r Nu t l l 10 5 35 0 0 0 LA N D A N D L A N D R I G H T S SG $1 5 6 53 5 4 3 51 2 $2 0 S6 5 11 0 ~ $1 10 5 0 0 0 0 35 0 1 0 0 lA D O W N E D I N F E E SG 51 2 0 8 3 52 2 53 3 1 6 $9 4 7 $1 5 2 5 ~5 0 3 5 l7 7 3 l2 1 8 $4 7 10 5 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E UT 55 0 5 M0 5 10 5 0 0 0 0 39 9 2 2 0 0 LA N D RI G H T S SE $9 5 3 $1 7 $2 5 6 $7 4 5: 1 3 1 $3 S Ç l SR 3 $1 9 $4 Ov e r a l l R e s u l t 51 3 6 9 7 $2 4 3 $3 6 1 5 $1 . 3 3 $1 . 7 6 $5 . 9 4 $8 4 5 $2 4 0 $5 2 Pa g e 8. 1 2 . 1 9 ROCky Mountain Power RESULTS OF OPERATIONS Page 9.1 USER SPECIFIC INFORMATION STATE: PERIOD: IDAHO DECEMBER 2007 FILE: PREPARED BY: OATE: TIME: JAM 10 De7 GRC Revenue Requirement Dertent9~ 1:26:17 PM TYE OF RATE BASE: ALLOCATION METOD: Yea-En ROLLED-IN FERC JURISDICTION:Seprate Juicn 80R 12CP:12 Coental Peaks DEMAND % ENERGY % 75% Demand 25% Ener TAX INFORMATION TAX RATE ASSUMPTIONS: FEDERAL RATE STATE EFFECTIVE RATE TAX GROSS UP FACTOR FEDERAUSTATE COMBINED RATE TAX RATE 35.0010 4.54% 1.614 37.951% CAPITAL STRUCTURE INFORMATION CAPITAL STRUCTURE EMBEDDED~WEIGHTED COST DEBT PREFERRED COMMON 49.20% 0.40% 50.40% 100.00% 6.20 5.41% 10.75% 3.050 0.022% 5.418% 8.90% OTHER INFORMATION t ROLLED.IN Page 9.2 Year.End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS IDAHO Decrption of Account Summary:Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJTOTAL 1 Oping Reve 2 Genel Busiss Revenues 2.3 3.228.941.107 3,04.741.273 184.199.833 16.79.728 201.179.561 3 Intertmental 2.3 0 0 0 0 0 4 Speial Sats 2.3 856.88.831 805,576,184 51,288.667 84.356.311 135.84.978 5 Ot Op Reven 2.4 156,475.22 149.453,853 7.021.568 1.630.45 8.52.027 6 Tota Opera Revenues 2.4 4.242.281.360 3.99.771.291 242.510,069 102.96.497 345,476.566 7 8 Openg Expses: 9 Stem Prouen 2.5 85,983.104 80,118,372 54.864.733 2,09.769 56.955.502 10 Nucar Pron 2.6 0 0 0 0 0 11 H) Pro 2.7 34.359.368 32,281,33 2.078.033 64.759 2,142.792 12 Otr Powr Supl 2.9 1,199,378.442 1.128,29.248 71.088.195 96.876,48 167.96,659 13 Tramissn 2.10 154.194,872 144.859,554 9.33.318 901.06 10.2.38 14 D1lrbutln 2.12 221,34.872 210.697.578 10.64,29 71,86 10.721.182 15 Custer Accting 2.12 95.457.786 91.184,36 4,273.420 57,3 4.3.758 16 Custoer Service & Infor 2.13 48.969.452 43.100,792 3.86.66 (2,05.139)1,815.521 17 Sal 2.13 0 0 0 0 0 18 Adminste & Genera 2.14 180.356.471 170.818.274 9.538.197 636.857 10,175.054 19 20 Tot 0 & M Expenses 2.14 2.787,040.368 2.621,350,518 165,68,85 98,651,979 264,341,828 21 22 Deiatin 2.16 417.781.814 393,942,713 23.839.041 (962.683)22,876.35 23 Amortti 2.17 64,157.451 61,093,80 3,06.845 157,357 3,221.201 24 Tax Oter Than Inme 2.17 101,472,747 96,96,335 4,50.412 80,750 5,118.163 25 Ine Taxes. Federa 2.20 150.692.971 143,542.906 7,150,071 (3.451.416)3,69,655 26 Ince Taxes. State 2.20 24,326.973 23,182.070 1,144,903 (266.807)878,09 27 In Taxes. Def Net 2.19 78,94,590 75,927.65 3,017.933 2.566.44 5,58,379 28 Invstment Tax Creit Adj.2.17 (5.854.86)(5.147.769)(707.091)488,647 (218.44) 29 Mi Revenue & Exse 2.4 (11.343,723)(10.609.502)(734.221)493.180 (241.041) 30 31 Tot Oprating Exses 2.20 3.607.219,337 3.40.245,594 20.973.743 98.285.451 30.2,194 32 33 Op Revue fo Ret 635.062.023 599.525.697 35.536.326 4.881.046 40.217.372 34 35 Rate Ba: 36 EIe Pl in Se 2.30 16.347.947.992 15.40.837.138 94.110,853 71.192,357 1.013,30.211 37 Plant He fo Fut Use 2.31 13,697,167 12,894,182 802,985 (802.985)0 38 Mise Defe Debi 2.33 133.178,754 129.185.979 3,992,716 45,303 4.03,079 39 Ele Plnt Ac Adj 2.31 71,825.613 67.481,84 4,343.968 0 4.3,968 40 Nucar Fuel 2.31 0 0 0 0 0 41 Prepaents 2.32 39.29,959 37.00.708 2,29,251 0 2.29,251 42 FuelStok 2.32 96.239,038 89.90,289 6.33,749 1,183,137 7,521.886 43 Matl & Sulis 2.32 149,717,022 140,727,152 9,04,870 0 9,049.870 44 Working Capil 2.33 74.042.035 70,136,989 3,90,046 (152,781)3.752,26 45 Weatin Loans 2.31 10.890,479 5.298,042 5.592.437 0 5.592,437 46 MiUaus Rate Ba 2.34 5,149,186 4,768.058 381,128 0 381.128 47 48 Totl EIe Plat 16,942,04,244 15,96,23,181 978,814.063 71.46.031 1,050,279.09 49 50 Rate Base Deduens: 51 Acm PIOV For Depr 2.38 (6,184,58.183)(5.814.581.669)(36.982.514)(1.596,768)(371.579.282) 52 Acem PIv For Amor 2.39 (402.210.256)(38.60.40)(21,803.856)(38,851)(21,642.507) 53 Acum Deflnce Taxes 2.35 (1,329.490,178)(1.247.326,119)(82184,059)(66,251)(82.83,310) 54 Unaored ITC 2.35 (10,543.126)(10,490.911)(52,215)(104,123)(156,338) 55 Customer Adv for Const 2.34 (17.485.789)(17,35.757)(131,031)(36,625)(49,656) 56 Custmer Servic Deposits 2.34 0 0 0 0 0 57 Mise. Rate Base Deductons 2.34 (59.165.685)(55.855.431)(3.310,254)(3.808.871)(7.119.125) 58 59 Totl Rate Bas Deduons (8.003,459.216)(7.526.215.287)(471,243.929)(6,58.289)(48,87.218) 80 61 Tot Ra Base 8.938.585.028 8,437.014.894 501.570.134 64.881.742 56,451.876 62 63 Ret on Rate Bas 7.105%7.08%7.100% 64 65 Ret on Equi 8.001%7.962%7.992% 66 Net Powr Costs 94,860.037 62,642,437 68,039.94 67 100 Bas Poits in Equ 68 Revenue Reqrement Impact 72.604.665 4.074,06 4,601,069 69 Rate Ba De (592,089.468)(33,310,160)(37,545,56) ROED-N Page 9.3 V_End FERC BUS UNADJUSTED RESULTS IDAO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADJUSTMENT ADJTOTAL 70 sale to Uhmate Customers 71 44 Resideti sale 72 0 S 1.263.790.934 1.214.263.337 49.527.597 8.006.554 57.53.151 73 74 81 1.26.790.934 1.214,26.337 49,527.597 8,006.554 57.534,151 75 76 442 Commercial & instal sales 77 0 5 1.928.738,024 1,79.30,878 134.429.145 8.777.711 143.20856 78 P SE 79 PT SG 80 81 82 81 1.928.738.024 1.794.308.878 134,429.145 8.777.711 143.206.56 83 84 44 Publi 5lr & Hiy Lighting 85 0 S 18.902.690 18.65.599 243,091 195,46 43.55 86 0 50 87 81 18.902.690 18.659.599 243.091 195.463 438.54 88 89 44 Ot sales to Pubc Authrity 90 0 5 17,509.459 17.50,45 91 92 81 17.509.459 17.509.459 93 94 44 Intrdental 95 DPW 5 96 GP 50 97 81 96 99 Totl sale. to UltilMe Cusomers 81 3,28,941.101 3,04,741,273 184,199,833 18,979.728 201,179,561 100 101 102 103 447 sales fo Resalen NPC 104 W5F S 7,616.288 7.616.288 105 7.616.288 7.616.288 106 107 447NPC Sa fo RestePC 108 W5F 5G 882.810,22 810,68.375 52.185.855 63,459.124 135.64.978 109 W5F 5E (13.621.686)(12.724.49)(891.187)897,187 110 W5F 5G 111 84.248.543 797.959.876 51.288.667 84.356.311 135.644.978 112 113 Tota sale for Resae 81 856,864.831 805,576.164 51.288.667 84.356.311 135.644.918 114 115 44 Prvion fo Rat Refund 116 W5F 5 3 3 117 W5F SG 118 119 120 81 3 3 121 122 Totl Sae. fr Eleriit 81 4,085.805.940 3,850,317.44 235.488.500 101,336,039 336,824.539 123 4S Forfed Disnts & Interest 124 CU5T S 6.784,670 6,416.032 368.639 368.639 125 CU5T SO 126 81 6.784.670 6,416.032 368.639 368.39 127 128 451 Mise El Revene 129 CU5T 5 7.20.337 7.06,014 142.323 142.323 130 GP SG 131 GP 50 10.908 10.280 629 629 132 81 7.215.245 1.012.294 142.951 142,951 133 134 45 Wetesales 135 P SG 107.48 100.979 6.500 6,00 136 81 107,480 100.979 6,00 6,SOO 137 138 45 Re of Ele Prort 139 DP 5 12.80.490 12,473.816 335.675 33.675 140 T 5G 5.274.077 4,95.104 318.973 318.973 141 GP SO 677.192 638.166 39.026 135.584 174.60 142 81 18.760.759 18.067.086 693.673 135.584 829.257 143 144 ROLEo-N Page 9.4 Yea-End FERC BUS UNADUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTENT ADTOTAL 145 146 456 oir Ele Revenue 147 OMSC S 28.947.692 28.946,13 1.679 1.679 146 CUST CN 149 OTHSE SE 15.573.966 14.54.195 1.025.n4 61.176 1.086.949 150 OTHSO SO 244.061 229.99 14.06 14.065 151 OTHSR SG 78.841.54 74.073.256 4.768.288 1.433.699 6.21.987 152 153 154 B1 123.607.265 117.797.460 5.809.805 1,494.875 7.3õ.680 155 156 Tot Oter Elecrl Revenues B1 156.475,419 149,453,851 7.021,568 1,630,458 8,652,027 157 158 Totl Elec Opeting Revenues B1 4,42.281,360 3,99,771.291 24,510,069 102,966.497 34476,566 159 160 Summa of Reveues by Fact 161 S 3.292.30.586 3.107.255,43 185.048,148 16.979.728 202,027.876 162 CN 163 SE 1,952.282 1.823,96 128,58 958.363 1.08.94 184 SO 932.162 878.44 53,719 135.584 169.303 165 SG 947,093.330 889.813.715 57,279.615 84.892.823 142,172.43 166 DGP 167 168 Total Elec Op Revenues a.242.281.360 3.999.71.291 2a2.510.069 102.966.497 345.476.566 169 Misus Revenus 170 41160 Gain on Sa of Utilty Plant. CR 171 DP S 172 T SG 173 G SO 174 T SG 175 P SG 176 B1 177 178 41170 Loss on Sa of Ut Plant 179 OPW S 180 T SG 181 B1 182 183 4118 Gan fr Emsin AHowanes 184 P S 185 P SE f4.663,498! ~ 13.697 .692)(965.806)758,103 (207.703) 186 B1 14.663.98 13.697.692)(965.806)758.103 (207.703) 187 188 41181 Gain frm DIpositn of NOX Credit 169 P se 190 B1 191 192 4194 Impat Hous Intrest Incme 193 P SG 194 B1 195 196 421 (Gain) I Loss on Sat of Uttity Plant 197 DP S (706,221)(706.221) 198 T SG 199 T SG 20 PTD CN 201 PTO SO 4.175,984 3,935.327 240.65 (228.531)12,125 202 P SG (149.988)(140.917)(9.071)(36.392)(45.463) 203 B1 3.319.775 3.088.190 231.585 (264.923)(33.338) 204 205 Totl Miscellaneous Revenues 11,34,723)10,609.502)34,221 493,180 206 MlscUaneous Expenses 207 4311 Inrest on Custoer Deposits 20 CUST S 20 81 210 Totl Miscellaneous Expenses 211 212 Net Mise Revenue and Expense B1 10,609.502)34,221)493,180 241.041) 213 ROLED-N Pag 9.5 V..r-nd FERC BUS UNADUSTED RESULTS IDAHO ACCT oeSCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 214 500 Opn Supervisin & Engineering 215 P SNPPS 20.195.720 18.974.29 1,221,425 12,303 1,33,728 216 P SNPPS 1.310.396 1.231.144 79,252 79,252 217 82 21,506.117 20,205.44 1.300.677 12,303 1.312,980 218 219 501 Fue ReI NPC 22 P se 12.819,982 11,975,599 84,383 610 84.993 221 P se 222 P se 22 P se 224 P se 1,762.999 1.64,880 116.119 116.119 22 B2 14.582.982 13.622,479 96.503 610 961,113 228 227 501NP Fuel RePC 22 P se 516.191,53 482.192,770 33,99.767 2,119.38 36,117,805 22 P se 23 P se 231 P se 23 P se 50.403.877 47.084,044 3.319.833 3.319,833 233 82 566.595.413 529.276.814 37.318.600 2.119.038 39.437.638 23423 Tota Ful Relte 581,178.395 542.899.292 38.279.102 2.119.648 40.398.751 236 237 502 Steam Expenses23P SNPPS 31.714.301 29.796.240 1.918.61 13,908 1,931.969 239 P SNPPS 2.053,090 1.928.920 124.170 124.170 240 82 33.767,391 31.725.160 2.042,231 13.908 2.056.139 241 242 503 Stam Fro OIer Sourcs-Non-NPC 243 P se 244 82 245 248 503NPC St Fro Otr Sours-PC 247 P se 4.84.079 4.525.96 319.119 (85,191)233.929 248 82 4.84.079 4,525.960 319.119 (85.191)233.929 24925 50 EI Ex 251 P SNPPS 2,687.282 2,524.757 162.525 1.261 163,787 252 P SNPPS 1,320.614 1.240.744 79.870 79,870 253 82 4,007.896 3.765.501 242.395 1.261 243.656 25425 50 Mi. St Exnse 256 P SNPPS 40,241.240 37,807,474 2,43,765 (2.593)2,431.172 257 P se 258 P SNPPS 1.603.350 1,50.380 96.970 96.970 259 82 41.844.590 39.313.855 2.530,735 (2.593)2.528.142 26 261 507 Ren 262 P SNPPS 743,038 698.09 44.93 44,938 263 P SNPPS 116.165 109.140 7,026 7.026 264 82 859.203 807.239 51.964 51.96 26 266 510 Ma Supesion & Engineering 267 P SNPPS 4.413.141 4.146.237 26,904 (5.325)261.579 26 P SNPPS 1.786.866 1,678.798 108.069 108,069 269 82 6.20,007 5.825.035 374.973 (5,325)369.648 270 271 272 273 511 Matenanc of Strres 274 P SNPPS 21.651.22 20,341.957 1.309.46 5.407 1.314.872 275 P SNPPS 862.871 81o.85 52.186 52,186 276 B2 22.514.293 21,152.642 1.361.650 5,407 1.367,058 2n 278 512 Maintenace of Boier Plant 279 P SNPPS 90,472.54 85.000,820 5.471.723 21.290 5.493,013 26 P SNPPS 3.997.568 3.755,798 241.770 241.770 261 B2 94,470.112 88.756.618 5.713,494 21.290 5.734.784 282 283 513 Maintenan of eiec Plant 284 P SNPPS 31.041,437 29,164,070 1.877.367 8.1n 1.88.544 285 P SNPPS 797.219 749.004 48,215 48.215 28 82 31,838.656 29.913.074 1,925.582 8.177 1,933.760 287 288 514 Maintean of Misc. Steam Plant 28 P SNPPS 9,395,338 8.827,114 56,224 1,881 570.105 290 P SNPPS 2,556.29 2.401,442 154,587 154.587 291 B2 11.951.367 11.228.556 722.811 1.881 724.692 2929 Totl Steam Power Geion B2 854983.104 800,118,372 54,864,733 2,090,769 56,955,502 ROLLEo-N Page 9.6 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTMENT ADJTOTAL 29 517 Opraion Super & Engnering 295 P SNPPN 29 82 29729 518 Nucar Fuel Exnse 29 P SE 30 301 B2 302 303 519 Colants and Water 304 P SNPPN 30 B2 30 307 520 Stea Exnse 308 P SNPPN 309 B2 310 311 312 313 523 Ele Exses 314 P SNPPN 315 B2 316 317 524 MIse NucJ Exnss 318 P SNPPN 319 B2 320 321 528 Matena Supe & Engneering 322 P SNPPN 323 82 324 325 52 Mana of Stres 326 P SNPPN 327 82 328 329 53 Maintenance of React Plant 33 P SNPPN 331 82 332 333 531 Maitenc of Ele Plant 334 P SNPPN 335 B2 336 337 532 Maintena of Mise Nuer 338 P SNPPN 339 82 34 341 Totl Nuclear Power Geneion B2 34234 535 Operan Sup & Engeri 344 P DGP 34 P SNPPH 4.922,053 4.624.370 297.683 5.939 303.622 34 P SNPPH 3.50.43 3.29.371 212.067 212,067 34734 B2 8.428.491 7,918.742 509.750 5.939 515.689 349 350 536 Wate For Pow 351 P DGP 352 P SNPPH 146,55 137.692 8.86 32 8.895 35 P SNPPH 70.232 65.984 4.248 4,248 354 355 82 216.788 203.677 13,111 32 13.143 356 ROLLO-IN Page 9.7 Vear-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 357 537 Hydraulic Expenses 35 P DGP 359 P SNPPH 4.29.292 4.039.274 26.019 470 260.48 36 P SNPPH 406.674 382.078 24.595 24.595 361 36Z 82 4.705.96 4.421.352 284.614 470 285.84 3636 53 Ele Exnses 36 P DGP 366 P SNPPH 367 P SNPPH 36 369 82 370 371 53 Misc. Hy Exs 372 P DG 3n P SNPPH 8.29.62 8.107.715 521.915 55.788 577.702 374 P SNPPH 6.07.896 6.114.303 393.594 393.594 375 376 377 82 15.137.525 14.222.017 915.508 55.788 971.296 378 379 54 Ren (Hy Genertin) 36 P DGP 361 P SNPPH 34.192 32.125 2.06 (5)2,062 38 P SNPPH 11,233 10.554 679 679 3638 82 45,426 42.678 2.747 (5)2.742 385 386 541 Mai Supervio & Engering 387 P DGP 38 P SNPPH 389 P SNPPH 390 391 B2 392 393 54 Manc of Str 394 P DGP 395 P SNPPH 89.136 841.939 54.198 226 54.424 396 P SNPPH 124.785 117.238 7.547 7.547 39739 82 1.020.921 959.176 61.745 226 61.971 3940 401 402 403 54 Main of Das & Wateys 404 P DGP 405 P SNPPH 73.036 685.884 44.152 923 45.075 40 P SNPH 287,859 270.45 17.410 17,410 407 408 B2 1.017.895 956.333 61.562 923 62.485 40 410 544 Maince of Ele Plant 411 P DGP 412 P SNPPH 1.129.866 1.061.533 68.334 972 69.30 413 P SNPH 548.628 515.44 33.181 33.181 414 415 82 1.678,495 1.576.980 101.514 972 102.486 416 417 54 Manc of Misc. Hyro Plant 418 P DGP 419 P SNPH 1,33.44 1.249.976 80.46 415 80.879 420 P SNH m.420 730.402 47.018 47.018 42142 82 2.107.86 1.980.378 127.482 415 127.897 423 424 Totl Hydraulic Poer Generion B2 34.359.368 32.281.335 2.078.033 64.759 2,142.792 ROLLED-N Pag9.S V_End FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 425 426 54 Opon Sup & Engineg 427 P SNPPO 729.753 685.618 44.135 (1)44.134 428 P SNPPO 429 82 729.753 685,618 44.135 (1)44.134 43 431 547 Fuel-NonPC 432 P SE 43 P SE 43 82 4343 547NPC FueNP 437 P SE 261,141.972 243,941,952 17.20.020 14.531.135 31.731.155 43 P SE 64,695.537 60,43.389 4.261.148 4.261.148 439 82 325,837.509 30.376.341 21,461.168 14.531,135 35.992.303 44 441 54 Getln Exnse 442 P SNPPO 11,819,36 11.104.538 714,828 (481.228)233.600 44 P SNPPO 10.636.272 9.992.997 64.275 64.275 44 82 22.45.63 21.097.535 1.358.103 (481.228)876.875 4444 549 Mieo Oler 447 P SNPPO 5.931.46 5.572.735 358.731 1,168.027 1,52.758 44 P SNPO 449 82 5.931.46 5.572.735 35,731 1,16a.27 1.526,758 450 451 4524545 550 Re 45 P SNPP 98,99 927.303 59.693 (376.447)(316.754) 45 P SNPPO 10.977.690 10,313.766 66.924 66.924 457 82 11.964.686 11.241,069 723,17 (376.447)347.170 4545 551 Ma Supsio & Enee 46 P SNPPO 461 82 462 463 552 Maen of Strus 484 P SNPO 339.85 319,30 20.554 (5.49)15.059 465 P SNPPO 276,119 259.420 16.700 16.700 46 82 615.974 578.720 37,254 (5.495)31.758 46746 553 Maint of Geneon & Electr Plant46PSNPPO 3,359,178 3.156,017 203.161 111.577 314,738 470 P SNPPO 1.271.491 1,194,592 76,899 76,899 471 B2 4.630.669 4,350.609 280.060 111,577 391.37 472 473 55 Mainan of Mi. Ot 474 P SNPPO 113,44 106,587 6.861 (8.182)(1.321) 475 P SNPPO 282.634 28.541 17.094 17.094 476 B2 396.83 372.128 23,955 (8.182)15,773 477 478 Tot Other Power Geeration 82 372,561.778 34274.755 24,287,023 14,939.385 39,226.408 479 48 481 555 Purc Por-Nn NPC 482 DMSC S 5.366.023 483 5.368.023 484 485 55C Purse Pow-NPC 486 P SG 633.103,690 59.813.973 38.289.717 74,86.54 113.173,260 487 P SE 153,134.779 143.048,613 10,08.166 (4,44.94)5,645.221 46 Sesol Co P SG 489 DGP 490 786.238.469 737,862.585 48.375.883 70,442.598 118.818.481 491 492 Tota Purced Pow B2 763.738.961 720,731,100 43.007.860 75,810.621 118.818,481 493 494 55 Syste Contrl & Loa Dispatch 495 P SG 2.535.081 2,381.760 153.320 881 154.201 496 497 82 2.535.081 2.381,760 153.320 881 154.201 49849 ROLLED-IN Page 9.9 Yeand FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 50 501 557 Otr Expe 502 P S (183.792)(150.819)(32.973)6,570.000 6.537.026 503 P SG 59.521.272 55,921.46 3,599.810 (44.422)3.155.387 504 P SGT 1.122.425 1.054.273 68,152 68.152 50 P SE 50 P SG 82,718 77,716 5,003 5.003 507 P TROJP 5050 B2 60.542.623 56.902.632 3.639.991 6.125.577 9.765,569 510 511 Embede Cot Difftils 512 Compan Ow Hy P DGP 513 Copay Ow Hy P SG 514 Mi Contct P Me 515 Ml.c Contrct P SG 516 existing OF Contra P S 517 existig OF Conra P SG 518 519 520 521 Tot Other Pow Supply B2 826.816,664 780,015,493 46,801,172 81,937.079 128,738,251 52252 Totl Prouction Expense 82 2,088.720,914 1,96,689.954 128,030.961 99.031,992 227,062,953 524 525 526 Summar of Proion Expense by Facor 527 S (22,68.300)(17,282,304)(5.40.996)11.938.023 6.537,026 52 SG 69,242.761 853.194.912 42047.850 74.44.002 116,487.851 529 SE 1,06,99,761 994,85.205 70.145.55 12,124.647 82.270.203 53 SNPPH 34,359,3 32,281.335 2,078.033 64.759 2,142,792 531 TROJP 532 SGCT 1,122.425 1,054.273 68.152 68.152 533 DGP 53 OEU 535 OEP 53 SNPPS 268.959.631 252,693.120 16.26.511 56.311 16,322.22 537 SNPPO 46,724.269 43,89.414 2.825.855 40.25 3,234.105 53 DGU 539 Me54SSGCT 541 SSECT 542 SSGC 54 SSGC 54 SSECH .... 545 Tot Proon Ex by Facr B2 2.088.720.914 1.96.689.954 128.030.961 99.031.992 227.062.953 54 56 Op Survisin & Engineeri 547 T SNPT 8,207,35 7,710,975 49,375 141.782 63.157 5454 B2 8.207.350 7.710.975 496.375 141.782 63.157 55 551 561 Lo Dlpa 552 T SNPT 7,888,745 7.411.63 477.106 12.814 489.920 553 554 B2 7.888.745 7.411.838 477.106 12.814 489.920 55 56 St Ex55T SNPT 1,006.28 94.184 60.844 319 61,163 55755 B2 1.006.028 94,184 60.844 319 61.163 55956 56 Ov line Expense 561 T SNT 125,807 118.199 7,60 14 7,622 56256 B2 125.807 118.199 7.609 14 7,622 56 565 56 Un lin Ex 568 T SNPT 58758 B2 56 ROLLED.IN Page 9.10 Yea-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 570 565 Trasmissn of Elecit by Othrs 571 T SG 572 T SE 573 574 575 565NC Transmissn of Elecity by QtPC 576 T SG 104.789.310 98,451.718 6.337.592 856,270 7,193,8 577 T SE 1.802.800 1.684.059 118.741 (110.032)8.709 578 106.592.110 100.135.777 6.456.333 746.239 7.202.572 579 580 Tota Transmissin of Electrity by Oters 82 106.592.110 100.135.777 6.45.333 746.239 7,202.572 581 582 566 Misc. Transission Exnse 58 T SN 2.751.80 2.585.377 166.427 (5.842)180.58 584 585 B2 2.751.80 2.58.377 166,427 (5.842)160.586 586 587 567 Rents. Trasmission 588 T SNPT 1.35,267 1,274,241 82.026 129 82.155 58959 82 1,356.267 1.274.241 82.026 129 82.155 591 592 568 Malnt Supervsin & Engineenng 593 T SNPT 56.234 52,83 3.401 20 3.421 59459 82 56.234 52.83 3.401 20 3.21 596 597 569 Maintenanc of Strres 598 T SNPT 3,233.567 3,038.003 195.56 1.551 197.115 59960 B2 3.233.567 3.038.003 195.564 1.551 197.115 601 802 570 Maince of Station Equipen 603 T SNPT 9.272.54 8.711.747 56.79 4,413 56,210 604 805 82 9,272.545 8,711.747 56,798 4,413 565.210 80 807 571 Maintean of Overad Lines 608 T SNPT 13.323.841 12,518,024 80,818 (433)80.38 80 610 82 13.323.841 12.518.024 805.818 (433)805.385 611 612 572 Maintenc of Unrground Uns 613 T SNPT (0)(0) 614 615 82 (0)(0) 616 617 573 Maint of Mis. Transmissio Plant 618 T SNPT 38,572 357.555 23.017 57 23.074 619 620 82 38,572 357.555 23,017 57 23.074 621 622 Totl Transmissio Expese B2 154,194,872 144.859,554 9.335,318 901,062 10,26.380 623 624 Summary of Trasmission Expese by Facor 625 SE 1,802.800 1,68.059 118,741 (110.32)8.70 626 SG 104.789.310 98,451,718 6.337.592 856,270 7.193.86 627 SNPT 47.602,762 44,723.776 2.878.985 154.823 3,33.809 628 Tota Transmission Expese by Factor 154.194.872 144.859.554 9.335.318 901,02 10.236.380 629 56 Operatin Supervsion & Enginering 63 DPW S 197.509 236.002 (38.492)11 (38,481) 631 DPW SNP 19.530.509 18.616.001 914,508 (2.278)912.231 632 82 19,728.019 18.852.002 876.016 (2.266)873,750 63 634 581 Loa Distcing 63 DPW S 636 DPW SNPD 12,681.549 12.088.677 592.872 30.324 623.196 637 82 12.661.549 12.068.677 592.872 30.324 623.196 638 639 582 Statin Exnse 64 DPW S 3.361.261 3,187,322 173.939 1,2 175. 641 DP SNPD 14.696 14,008 68 8 69 642 B2 3,375.957 3.201,330 174.627 1.273 175.900 64 ROLLEDoN Page 9.11 Year-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 64 58 Ovrhad Un Exnses 64 DPW S 6.910.600 6.802.998 161.601 1.80 169.401 64 DP SNPD 642.038 611.915 30.063 262 30.325 641 82 1.612.638 1.414.914 191.664 2.061 199.726 648 649 58 Undrgrond Line Exnse 65 DPW S 23.53 23.535 651 OPW SNPD 652 B2 230.535 230.535 65365 58 Stret Ligng & Signa Systems 65 DP S 65 DP SNPD 248.162 236.542 11.620 20 11.820 657 82 248.162 23.542 11.620 200 11.820 65 659 586 Meter Exses 66 DPW S 4.625.918 4.360.921 26.99 2.812 281.802 661 DP SNPD 1.169.50 1.114.139 54.161 552 55.313 662 82 5.195.18 5.15.666 319.152 3.364 323.115 66 664 587 Customer Insllation Expenses 665 DP S 9.331.55 8.102.201 635.356 6.851 64.20 66 DP SNPD 661 B2 9.331.558 8.102.201 635.356 6.851 642.208 66 669 58 Misc. Distron Exnses 670 OPW S 2.142.20 2.53.001 201.20 1.316 20.520 671 DPW SNPD 6.35.655 6.059.001 297.64 8.554 306.201 612 82 9.098.860 8.594.008 504.852 9.869 514.121 673 674 589 Ren 615 DP S 3.921.526 3.812.49 49.029 38 49.068 616 OPW SNPD 36.405 351.155 11.250 11.250 617 82 4.289.931 4.223.651 66.280 38 66.318 618 679 590 Mat Suplsio & Engineri 680 DPW S 543.016 520.148 22.928 240 23.168 681 DPW SNPD 5.959.341 5.68.291 219.04 8.989 28a.33 682 82 6.502.411 6.200.446 301.912 9.229 311.201 683 684 591 Manten of Strres 685 DPW S 1.248.681 1.158.681 90.00 90.00 68 DP SND 134.105 127.826 6.219 6,219 687 82 1.382.192 1.286.507 96.285 96.285 68 689 592 Mananc of St Equipment 69 OPW S 9.915.46 9.621.68 353.715 3.119 358.953 691 DP SNPD 1.768.399 1.685.594 82.805 12.619 95.424 692 82 11.143.862 11.301.282 43.519 15.198 452.311 693 593 Mainen of Overhad Lines 694 DPW S 89.826.662 84.865.111 4.961.551 24.425 4,98.915 69 OP SNPD 1.68.189 1.601.515 78.674 1.120 19.794 69 82 91.506.851 86.466.626 5.40.225 25.545 5.65.169 69169 594 Maintenan of Unrgrond Lines69OPWS 22112.112 22.023.121 148.990 5.11 154.710 100 DPW SNP 28.951 21.595 1.35 12 1.361 101 B2 22.801.663 22.051.311 150.346 5.191 156.131 702 103 595 Maina of Une Trasfrmers 104 DPW S 60.688 60.688 705 DP SNPD 684.216 652.235 32.041 261 32.302 706 82 144.964 112.923 32.041 261 32.302 701 108 596 Ma of St Ligg & Sigal Sys.10 DPW S 4.335.96 4.110,152 165.812 1.60 161.412 110 DPW SNPD 111 B2 4.33.964 4.110.152 165.812 1.66 161,412 112 ROLLED-IN Pae 9.12 Vear-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADJTOTAL 713 597 Mainte of Meters 714 OPW S 3.956.99 3.672.402 284.598 3.067 287.66 715 OPW SNPD 1.519.486 1.44.337 71.149 713 71.862 716 82 5,476.485 5.120.738 355.747 3.780 359.527 717 718 59 Maint of Mis Distrition Plant 719 OPW S 3.487.765 3.44.38 39.384 136 39.520 720 DP SNPD 979.48 93.621 45.864 (36.046)9.818 721 82 4.467.250 4.382.001 65.248 (35.910)49.339 72 723 Total Distribution Expense 82 221.340.872 210.697.578 10.64.29 17.869 10.721.162 724 725 726 Summar of Ditrn Exnse by Facr 727 S 167.595.125 159.46.455 8.126.671 52.579 8.179.249 728 SNPO 53.745.747 51.22.124 2.516.623 25,2 2.541.913 72 730 Tota Ditrbutin Ex by Fac 221.340.87 210.697.578 10.643.294 77.869 10.721.162 731 732 901 Supervion 733 CUST S 262.967 252.277 10.689 115 10,05 734 CUST CN 2.49.732 2.392.393 101.339 772 102.111 735 82 2.756.699 2.644.670 112.029 887 112,16 736 737 902 Mete Reag Expens 738 CUST S 27.323.838 25.747.110 1.576.728 15.98 1.59.714 739 CUST CN 84.132 80.829 34.303 279 34.583 740 82 28.167.970 26.556.939 1.611.031 16.266 1.627.297 741 742 903 Customer Reipts & CoIçts 743 CUST S 6,19.019 6.191.137 227.882 2,395 23,27 744 CUST CN 49.188.818 47.189.905 1.99.914 5.192 2.00.105 745 82 55.607.837 53.381.042 2.226.795 7.587 2.34.382 746 747 90 Unc Accts 748 CUST S 9.36.54 9.022.016 341.528 341.528 749 P SG 750 CUST CN (812.507)(779.489)(33.018)32.510 (50) 751 82 8.551.037 8.242.527 308.~10 32.510 341.020 752 753 905 MI. Cutoer Accunts Expense 754 CUST S 3.768 3.768 755 CUST CN 370,476 355,420 15.55 88 15.143 756 82 374.243 359.188 15.055 88 15.143 757 758 Tot Custome Accots Expense 82 95.457.786 91.184.366 4,23.420 57.338 4,330.758 759 760 Sumar of Custme Ac Ex by Facr 761 S 43.373.135 41.216.30 2.156.827 18.497 2.175.324 162 CN 52.084.65 49.96.057 2.116.593 38.841 2.155.43 763 SG ... 764 Tota Customer Acunts Exnse by Facor 95.457.786 91.184.366 4.273.420 57.338 4.330.758 765 766 907 Supsio 767 CUST S 768 CUST CN 423.544 406.332 17.212 161 17.373 769 B2 423.544 40.332 17.212 161 17.373 170 171 908 Cumer Asisnc 772 CUST S 38.718.172 35.171,471 3.54.701 (2.04.33)1.503.36 773 CUST CN 4.038.065 3.873.968 164.097 1.49 165.592 774 775 776 82 42.756.237 39.045.439 3.710.798 (2.041.840)1.668.958 777 ROLED-N Pag 9.13 Vear-Ed FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 778 909 Infnnatlonal & Instctional Adv 779 CUST S 629.957 618.25 11,705 (8.280)3,424 780 CUST CN 3.154.588 3,026.394 128.195 (3.180)125.015 781 82 3,784.546 3.64.646 139.899 (11.46)128.39 782 783 910 MI. Customer Service 784 CUST S 2.00 1,376 624 624 785 CUST CN 3.126 2,99 127 127 786 787 82 5.126 4.375 751 751 788 789 T~I Cuæomer Senrce Ex~se 82 46.969,452 43.100,792 3,868,660 (2,053,139)1,815,521 79 791 792 Sumar of Cusmer Se Ex by Facor 793 S 39,35.128 35.791.099 3.559.029 (2.051.615)1.51,14 794 CN 7.619.324 7,3.693 309.631 (1,524)30.107 795 796 Tota Cuer Se Exse by Fact 82 46,969.452 43.100.792 3.868,660 (2.M3.139)1.815,521 797 798 799 911 Supeision80 eUST S 801 CUST eN 802 B2 803 804 912 Demontrtin & Seng Expnse 805 eUST S 80 CUT CN 807 82 8080 913 Ader Exns 810 eUST 5 811 CUT CN 812 82 813 814 918 Misc. Sas Expens 815 eUST 5 816 eU5T CN 817 82 818 819 T~I Sale. Expense 82 820 821 822 Tota Saes Exse by Factr 823 5 824 CN 825 Tot Sa Expe by Fac 826 827 Tot Custom Service Exp Including Sale.B2 46,969.452 43,100,792 3,86,660 (2.053,139)1.815,521 828 92 Admintie & Genra Salas 829 PTD 5 351.79 351.79 83 eUST CN 831 PTD 50 82,94.771 78.169,484 4.780.287 (189,459)4.590.828 832 82 83.301,566 78,521,279 4,780.287 (189.459)4.590.828 83 834 921 0f 5uppies & expses 835 PTO 5 (937.48)(938.909)1.425 (1.26)161 836 eU5T eN 837 PTO 50 12.717.213 11,984.336 732.876 (18.610)714.266 83 82 11.779.729 11.045.427 734.302 (19.875)714,427 83984 922 A&G Exns Transfed 841 PTO 5 842 CU5T CN 843 PTO SO 12.697.805)(19.505.017)(1,192.787)36,732 (1.156.055) 84 82 (20.697,805)(19,505.017)(1.192.787)36,732 (1.156,055) 84 ROLLEI)N Pag 9.14 Yea-End FERC BUS UNAUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 84 923 Outside Servces 847 PTD 5 40.783 40,783 84 CUST CN 84 PTD 50 9.759.436 9.197.12 562,424 (12.713)549.711 85 B2 9.80.219 9.237.795 562,424 (12.713)549.711 851 852 924 pro Inurance85PTO SO 24.516.013 23.103.187 1,412,826 1,12.826 854 B2 24.516.013 23.103.187 1.412.826 1,412.826 8585 92 Injs & Damages 857 PTO 50 11.291,287 10.64.585 65.702 (147,301)503,401 858 B2 11.291.287 10,640.585 650,702 (147.301)503,401 85 860 926 Emplyee Pensions & Benefi 861 LABOR 5 862 CUST CN 863 LABOR 50 864 B2 86586 927 Franc Reqirments 867 OMSC 5 868 DMC 50 869 B2 870 871 928 Regtory Commissin Exe 872 DM5C 5 8.068.821 7.780.05 328,76 32.764 873 CU5T CN 874 DMSC 50 407 38 23 23 875 FERC 5G 1.922.411 1,80,145 116.266 (142.341)(36.075) 876 B2 10.011.639 9.566.585 44.054 (142.341)302.713 877 878 929 Duple Chares 879 LABOR 5 880 LABOR 50 t845.34O) (5,50.481 )(336.859)(486)(337.348) 881 B2 (5.508.481 )(33.859)(486)(337.346)5.84.34) 8888 93 MI Ge Expenses 884 PTD 5 12.190.297 12.189.673 624 171.988 172.612 88 CU5T CN 5.724 5,491 233 233 886 LAOR 50 13.372.148 12.801.528 770.619 96,380 1.736.999 887 82 25.568.169 24.796.693 771.76 1,138.368 1,90.844 888 889 931 Rent 890 PTD 5 902.697 902.697 891 PTO SO 5.38.807 5,079.20 310.60 (29,087)261.521 892 82 6.292.504 5,981.897 310.608 (29.087)281.521 893 894 93 Mainnc of Genel Plt 895 G 5 42,149 42, 149 896 CU5T CN 897 G 50 24.29.341 22.896.174 1.40.166 3,018 1.403.184 898 B2 24.338.489 22,938.323 1,400.166 3,018 1.403.184 899 900 Total Administrative & Generl Expense B2 180.356.471 170.818.274 9,538,197 636.857 10,175.054 901 902 5ummar of A&G Exse by Fact905 20.679.057 20.3.243 33.814 170.724 501,538 904 SO 157.749,278 148,658.394 9.090.885 608,474 9.699.359 90 SG 1.922,411 1,80,145 116.26 (142,1)(26.075) 90 CN 5,724 5,491 233 233 907 Total A&G Expese by Fact 180,356.471 170.818.274 9.53.197 636.857 10.17.054 90890 Tot O&M Expense B2 2;787.040,368 2,621,350,518 165.689,85õ 98.651.979 26,341.828 ROLLED-IN Page 9.15 Vur-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTMENT ADJTOTAL 910 40P Steam Deprtin 911 P SG 37.507.935 35.23,478 2.268.457 2.2,457 912 P SG 40,33.873 37.896,38 2.439,48 2,439,48 913 P SG 60.60.591 56.941.142 3,66.44 (2.592.649)1.072.800 914 P 50 9.113.517 8.562.337 551.160 551.180 915 B3 147.563.915 138.39,342 8.924.574 (2,592.649)6.331.925 916 917 40P Nu Deiation 918 p SG 919 B3 92 921 403HP Hy Deiatin92P SG 4.979,312 4.678.168 301.146 301.146 923 P SG 1.187.40 1.115.587 71.813 71.813 924 P SG 5,276.56 4.957.44 319.124 136.53 45659 92 P SG 1.477.963 1.38,577 89.386 89.386 92 83 12.921.243 12.139.774 781.469 136.535 918.04 927 928 400P Ot Proucn Depration 92 P 50 39.783 37.377 2,40 2,406 93 P SG 29,2.267 27.50.415 1.770,852 1.876.846 3.647,698 931 P SG 3.161.554 2.970.346 191.20 191.20 93 P SG 933 B3 32.481.604 30.517.137 1.96.467 1.876.846 3.841.313 9393 403TP Trassion Deati93T 50 12.270,765 11,528.637 742.128 742.128 937 T SG 13.361,64 12,55.542 808.104 80,104 938 T SG 31.736.237 29.818.728 1,919.509 5.943 1.925.452 939 B3 57.370,648 53.90.907 3,469.741 5.943 3,475.684 94 941 94294 403 Dlbuon Depratn9436.. &.. RI DPW S 274.805 257.336 17.469 17.489 94 361 au DPW S 93.033 918.35 14.678 14.678 94 362 _~DPW S 14.029.40 13.65.65 374.754 374.754 947 363 -.-,iiDP S 142,101 142,101 94 38 Po" T_ DPW S 34.35.246 32,283,44 2.06.80 (237.774)1.831.32 94 36 OH Co DPW S 16.53.64 15.648,682 881,962 881.962 95 366 UGCo DP S 6,473,439 6,319,003 154.43 154.436 951 367 UGe-DPW S 13,788.826 13,327.754 461.073 461,073 95 36 LlT..DP S 23.342.420 21,974.708 1,367.712 1.367.712 95 369 s.DPW S 9.972.44 9,43,963 53.480 533.480 95 370 ~DPW S 8,71.780 6.014.80 45,974 45.974 95 371 .Mleu_DP S 379.042 371,772 7,27 7.270 95 372 "-"'DPW S 1.29 1,166 127 127 957 373 _LJ DPW S 2.373.614 2,341.318 32.29 32.29 95 83 129.065.095 122.694.059 6,371,036 (237.774)6.133,262 95996 40GP Ge Depriation 961 G-ITUS S 12.940.217 12,073.436 86,760 (89,186)777594 962 PT SG 48.20 44.832 28,377 28.377 963 PT SG 807.216 758.396 48.82 48.820 96 P SE 37,803 35.126 2.477 (39)2.438 965 CUST CN 1,38.927 1,328.647 56.280 (2,825)53.455 96 G-SG 4.911.245 4.614.216 297.029 (29,197)267.832 967 PTD SO 17.841.227 16.624.586 1,016.641 (30,33)986.305 96 G-G 50 16.958 15.933 1.026 1.026 96 G-G SG 170,708 160.384 10.324 10.324 970 83 38.379.310 36.051.555 2.327.754 (151.584)2.176.170 971 972 403GVO Gen Vehis 973 G-G SG 974 B3 975 976 403MP Miin Deprciatin 977 P SE 978 83 979 ROLLED-N Pag 9.16 Ve.,-End FERC BUS UNADJUSTD RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADJTOTAL 98 40P Experimenta Plant Deprciation 981 P SG 982 P SG 98 B3 98 4031 ARO Deiation 985 P S 986 83 987 98 989 Totl Depriaton Expense B3 417.781.814 393.942.773 23.839.041 (962,683)22,876.358 99 991 Summary S 142.005.312 134.767,495 7.237,817 (326.961)6,10.56 99 DGP 993 OGU 99 SG 256.712.746 241,186.919 15.525.827 (602.522)14.92.30 995 SO 17.641.227 16.624,58 1,016.41 (30.33)98,30 99 CN 1.384,927 1.328,647 56.280 (2.825)53.455 997 SE 37.603 35.126 2,4n (39)2.43 99 SSGCH99SSGCT ----- 100 Tota Deprciati Expese By Factor 417.781.814 39.942.773 23.839.041 (962.683)M.876.358 1001 1002 404GP Amor of L T Plat - Capl Lease Gen 1003 I-ITUS S 967.674 967.674 1004 I-SG SG 1005 PTO SO 1.708.800 1.610.324 98.476 98,476 1008 P SG 1007 CUST CN 232,427 222.982 9.44 9.44 1008 P SG 1009 54 2.90.901 2.80.980 107.921 107.921 1010 1011 044SP Amo of L T Plant - Ca Lease Steam 1012 P SG 1013 P SG 1014 54 1015 1016 4041P Am of L T Plant. Inta Plant 1017 1-SITUS S 38,191 17.79 20.401 20.401 1018 P SE 3.711 3,466 244 244 1019 I-G SG 6.479,693 6.087.805 391.888 222.107 613.995 1020 PTO SO 28,791.417 27.132,205 1.659,212 (7.147)1,52.06 1021 CUST CN 4.849.670 4.652,591 197,079 197.079 1022 1-5 SG 2.057,084 1.932,673 124,411 124,411 1023 I-SG SG 30.688 29,95 18,730 18.730 1024 P SG 1025 1-5 SG 1026 I-G SG 5.777 5.428 34 349 1027 P SG 17.88 16.802 1.082 1.082 1028 54 42.553.115 40.139.719 2,413.396 214.960 2.628.355 1029 1030 404MP Amor of L T Plnt - Mln Plant 1031 P SE 1032 54 1033 1034 400P Amor of L T Plant. Otr Plant 1035 P SG 293.921 276.145 17.776 (10.421)7.355 1036 54 293.921 276.145 17.776 (10.21)7.355 1037 1038 1039 40HP Amorttin of Oter Electrc Plant 1040 P SG 2.284 2.146 138 138 1041 P SG 38.242 35,929 2.313 2.313 1042 P SG 104 54 40.526 38,075 2,451 2.451 1044104 Totl Amortizaon of LImited Tenn Plant 54 45796,464 43.254,920 2,541.54 204.539 2.746.083 1046 1047 1048 405 Amortllon of Oter Electr Plant 1049 GP S 1050 1051 54 1052 ROLLED"N Page 9.17 Yea-End FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 1053 40 Amrton of Plant Acqisiton Adj 1054 P S 1055 P SG 105 P SG 1057 P SG 5,479.353 5.147.96 331.38 331.388 105 P SO 1059 B4 5,479.353 5.147.965 331.388 331.388 106 407 Am of Prp Loss$. Unr Plant. etc 1061 OPW S 9,752.248 9.752.248 1062 GP SO 106 P SG 780.128 732.94 47.182 47.182 106 P SE 106 P SG 33,105 312.959 20.146 (47.182)(27.036) 106 P TROJP 2.016.153 1.892.568 123,585 123.58 1067 B4 12.881.634 12.690.721 190.913 (47,182)143.731 106 1069 Tot Amrtization Expense B4 64 157,451 61.093.606 3.063.845 157,357 3,21.201 1070 1071 1072 1073 Sumary of Amoza Expense by Factor 1074 S 10,758,114 10.737.713 20.401 20,401 1075 SE 3.711 3,46 244 244 1076 TROJP 2,016,153 1.892.56 123.585 123585 10n DGP 1078 OGU 1079 SO 30.50.217 28.742,529 1.757.688 (7.147)1.75,54 1080 SSGCT 1061 SSGCH 1082 CN 5.082.097 4.875.573 20.524 20.524 1083 SG 15,797.159 14.841.756 955.402 184.504 1,119.907 106 Total Amortzatl Expese by Facor 64.157.451 61.093.66 3,063.845 157.357 3.221.201 1085 40 Taxs Oter Than Incoe 108 OMSC S 23.301,27 23.301.297 1087 GP GPS 69.102,426 65.120.144 3.982.282 60.750 . 4.591.033 1088 GP SO 8.523.359 8,32.169 491,190 491.190 1089 P SE 54.664 50.724 35.94 35.94 109 P SG 1091 OMSC OPRV-lD 1092 GP EXCTAX 109 GP SG 109 109 109 1097 Totl Taxes Oter Tha Incme B5 101,472,74 96.963.335 4;509,412 608.750 5.11.163 1098 1099 1100 41140 Derr Instent Tax Crit - Fed 1101 PTO DGU (5.85.86)(5.147,769)(707.091)48.647 (218.44) 1102 1103 87 (5.854.860)(5.147.769)(707.091)488.647 (218.44) 1104 1105 41141 De Invstment Tax Credi -Idaho 1106 PTO DGU 1107 1108 87 1109 1110 Totl Deferr ITe B7 (5,854.860)(5, 147,769)(707.091)488.647 (218.445) 1111 ROLLED-N Page 9.18 y...end FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1112 1113 427 Intrest on Lo Tem Debt 1114 GP S 3.374.156 3.374.156 1115 GP SNP 278.731,910 263.011.521 15.720.389 15.720.389 1116 B6 278.731.910 263.011.521 15.720.389 3,374.156 19.94.546 1117 1118 428 Amorttion of Debt Disc & Exp 1119 GP SNP 7.664,485 7.232.211 432.274 432.274 1120 B6 7.664.485 7.232.211 432.274 432.274 1121 1122 429 Amortin of Premium on Debt 1123 GP SNP 158.884)l55.563J (3.321)(3,321) 1124 B6 58.884)55,563 13,321)(3.321) 1125 1126 431 Otr . Intere Exnse 1127 NUT OTH 1128 GP SO 1129 GP SNP 29.764.583 28.08.870 1,678.713 1,78,713 1130 B6 29.764,583 2s.85.870 1.678.713 1.678.713 1131 1132 432 AFUDC . Bo 1133 GP SNP (28.53.980) l27.037.905) (1.616,075)(1,616.075) 1134 128.653.980)11.616.075)(1.616.075)27.037.905) 1135 1138 Total Elec. Inrest Deuctns for Tax B6 287.44.113 271.236.133 16,211.981 3.374.156 19.586.137 1137 1138 Nolty Portn of Interest 1139 427 NUTIL NUTIL 1140 428 NUTIL NUIL 1141 429 NUTIL NUTi 1142 431 NUTIL NUTIL 1143 1144 Total No Inst 1145 1146 Tota Intest Dectns fo Tax B6 287.44.113 271.236.133 16.211.981 3.374.156 19.586.137 1147 1148 1149 419 Inter & Dides 1150 GP S 1151 GP SNP 140.90.06)138.98.972)12.307.089)12.307.089) 1152 Tot Opti Dens for Tax B6 40.906.060)38.598.972)2.301.089)2.301.089) 1153 1154 1155 41010 Defe Incme Tax. FedR 1156 GP S 359.730.458 34.857.399 13.873,59 (70.029)13.167.030 1157 P TROJ 14,65 13.758 901 901 1158 PT DGP 2.438 2.438 1159 LABOR SO 37.617.391 35.44.55 2.167,841 (27.061)1.88.780 1160 GP SNP 21,316 20.114 1.202 1.202 1161 P SE 7,127,36 6.657,927 469.441 (5,423)46.018 1162 PT SG 7,66,825 7.20.019 46.80 (466,27)(2.222) 1163 GP GPS 1.001 94 58 58 1164 D1TEX D1TEX 2,373.505 2.373.50 1165 CUST SADDEBT 1,887,38 1.819,266 68.09 68,094 1166 CUST CN 23.817 22.849 96 96 1167 P IBT 121.199 115.49 5.70 8.774 14.478 1168 DPW SNPD 1169 B7 414,215.852 397.164.778 17,51.074 917.739 17.968.813 1170 ROLLED-IN Page 9.19 Vea,-End FERC BUS UNAJUSTED RESULTS IDAHO ACCT DESCRIP FUMC FACTOR Ref TOTAL OTHER IOAH ADUSTMENT ADTOTAL 1171 1172 1173 41110 Deferr Incme Tax. Fedl-R 1174 GP 5 (29,98.77)(279,583.593)(11,405,178)248.600 (11,156,578) 1175 P SE (7,43,238)(6.94,84)(48.390)7,144 (482,246) 1176 PT OGP (300,173)(30,173) 1177 GP SNP (1.765.373)(1,66,807)(99,566)(99.56) 1178 PT SG (11.033,42)(10.36,126)(667,294)248,904 (418,391) 1179 GP GPS (531.55)(50,925)(30.63)(30,633) 1180 LABOR SO (22,243.997)(20.962.105)(1.281,892)298.51 (983.D2) 1181 PT SNPD (38,879)(37.059)(1,820)(1,820) 1182 CUST CN 1183 P SGCT (35.221)(33.592)(21,62)(21.629) 1184 DlTEX DITEX 84,208 84,208 1185 P TROJD (581.632)(54,895)(35.737)(35.737) 1166 P SG 1187 1188 1189 87 (335,270.262)(321.237,122)(14.033.141 )1.64.707 (12.384,433) 1190 1191 TOhI Deferr Income Taxe.B7 78.945,590 75,927,656 3.017.933 2,56.44 5,584,379 1192 SCHMF Adition - Flow Through 1193 SCHF 5 1194 SCHMAF SNP 1195 SCHMF SO 1196 SCHMF SE 1197 SCHM TROJP 1198 SCHMAF SG 1199 B6 120 1201 SC Adds. Peanent 1202 P 5 1203 P SE 87,039 81.306 5,733 5.733 120 LABOR SNP 1,096.54 1,034.699 61,84 61.84 120 SCHMAP-50 SO 11.167.890 10,524,29 64,591 64.591 120 SCHMAP SG 119,015 111,817 7.196 7.198 1207 DP SADDEBT 1208 B6 12,470.488 11,752.121 718.366 718.366 1209 1210 scT Ad . Tempoiy 1211 SCHMT-5ITUS 5 29.272.039 28,462,675 80.36 (1,249.326)(439,962) 1212 P SG 1213 DP CIAC 65.63,740 62,585.232 3.073,508 3.073.508 1214 SCHMT-5NP SNP 60.771,286 57,34,805 3,427.481 3,427.481 1215 P TROD 1,532,58 1,43,421 94.165 94,165 1216 P SG 1217 SCHMT-5E SE 19.578.509 18.288.978 1,289,531 166.211 1,45,743 1218 P SG 28,819,66 27.076,66 1,742.995 (505,528)1,237,467 1219 SCHT-GPS GPS 1.40.64 1,319,928 80.717 80.717 122 SCMAT-50 SO 15,680.298 14.776.66 903.635 (26.367)877.268 1221 SCAT-5NP SNPD 29.370,967 27,995.683 1.375,2 1.375.284 122 CUST CN 122 P SG 938.63 881.86 56.768 56,768 1224 BOKDEPR SCHMDEX 495.661.101 467.378.191 28.282.910 (64.885)27.634.026 1225 B6 748,664.466 707.528.107 41.136.358 (2.263.894 )38.872.464 122 1227 TOTAL SCHEDULE. M ADDTINS 86 761,134.953 719.280.228 41.854.725 (2.263.894 )39.590.831 1228 ROLLED-IN Page 9.20 Year-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADJTOTAL 1229 SCHMDF Dedio - Flo Through 1230 SCHMOF S 1231 SCHMDF DGP 1232 SCHMDF DGU 1233 B6 1234 SCHMDP Deucons - Pennanent 123 SCHMDP S 1236 P SE 4.39,479 4,105,973 289,507 28.507 1237 PTD SNP 381.06 359.571 21.492 21.492 1238 SCHMP IBT 1239 P SG 10,90,49 10.241,23 65,255 (659,25)(0) 1240 SCHMOP-50 SO 25,05.142 23.606.535 1.44.607 1.44.607 1241 B6 40.727,178 38,313.317 2,413.860 (659.255)1.754.605 1242 1243 SCHMOT De - Temporary 1244 GP S 68,145,601 66,295.851 1.849.750 (2,470.570)(62o.2O) 1245 DPW BADDEBT 4.973.203 4,793,777 179,426 179,426 1246 SCHMDT-5P SNP 62.812,29 59,29,701 3.542.593 3.542.59 1247 SCHMDT CN 62.756 60.206 2.55 2,55 1246 SCHMOT TROJD 38.625 38.252 2.373 2,373 1249 CUST DGP 6,423 6.42 1250 P SE 22.946.826 21.43.441 1.511.384 114.901 1.626,265 1251 SCHMDT-5G SG 12.022,379 11,29.273 727.106 (878.222)(151.116) 1252 SCHMDT-GPS GPS 66.940.561 63.082.86 3.857,697 (190.021)3,687.676 1253 SCHDT-50 SO 60.098,279 56,63,894 3,46,38 (57,331)3.40.054 125 TAXEPR TAXEPR 604.113.141 569,144,970 34.96,171 7,569,532 42.537.703 1255 DPW SNPD 1256 B6 902,160.088 852.055.652 50.104.436 4,08.289 54.192.725 1257 125 TOTAL SCHEDULE - M DEDUCTIONS B6 942.887.266 890.36.970 52.518.297 3.29.034 55.947.330 1259126 TOTAL SCHEDULE - M ADJUSTMENTS B6 (181.752,313)(171,088.741)(10.663,572)(5,692,928)(16,356.500) 1261 1262 1263 126 4011 St in Taxes 1265 IBT I8T 24,326.973 23.182,070 1.144,903 (29.232)915.71 1266 I8T SE (3,(2)(3,06) 1267 REC P SG (34.513)(34,513) 1268 I8T I8T --- 1269 Tot State Tax Expese 24,326,973 23.182,070 1,144.903 (266,807)878,06 1270 1271 1272 Cation of Taxab Incme: 1273 Operang Revenues 4.242.281.36 3,99.771,291 242.510.069 102.96.497 34.476.566 1274 Operating Deuctns: 1275 o & M Expenss 2.787.04,388 2,621,35.518 185.689.850 98,851.79 26,341,828 1276 Deprtin Exnse 417,781,814 393,942,773 23.839,041 (962,683)22,876,3 1277 Amotin Expense 64,157.451 61,09,60 3.06.845 157.357 3.221.201 1278 Taxes Oter Than Ince 101,472.747 96,96.335 4.50.412 60.750 5.118,163 127 Intest & Divinds (AFUDe-Equil)(40.90.060)(38.59.972)(2.307.089)(2.307.089) 128 Mise Revenue & Expense (11.34.723)(10.609.502)(734.221)493.180 (241,041) 1281 Total Operati Deducions 3,318.202.597 3,124.141.758 194.060.839 98.94.582 29.00.421 1282 Ot Deuctions: 1283 Interet Dectns 287,44.113 271.236.133 16,211.981 3.374.156 19.58.137 1284 Intst on PCRBS 1285 Scheule M Adjustments (181.752.313)(171,088,741)(10,66.572)(5.692.928)(16.358,00) 1286 1287 Incme Befo State Taxes 454.878,336 43,304.659 21.573.678 (5.04.168) .16.524.509 1288 1289 State Incme Taxes 24.326.973 23.182.070 1,144.903 (26.807)878.096 129 1291 Tota Taxable Income 43.551.36 410.122.589 20.428.775 (4,782.361 )15.646.414 1292 1293 Tax Rate 35.0%35.0%35.0%35.0%35.0% 129 129 Fedral Income Tax. calclated 150.692,977 143.54,90 7.150.071 (1.673.826)5.478.245 129 1297 Adjustments to Calculated Tax: 1298 40910 PMI P SE 1299 4010 REC P SG (1.777,59)(1.717.59) 130 40910 P SO 1301 40910 __LAOR S 1302 Federal Income Tax Expense 150.692.977 1 .542.906 , 71 3.4 1,4 6). 98. 55 1303130 Totl Opeating Expenses 3,607.219,337 3.400,245.594 206.973.743 98.285,451 305,259.194 ROLLED-N Page 9.21 Vear-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTMENT ADJTOTAL 130 310 Lan and Lan Rights 130 P SG 2,329.517 2.188.630 140.88 140.88 1307 P SG 34.798.44 32,693.857 2,104.588 2.104.58 1308 P SG 52,841,353 49.645.541 3,195.812 3,195.812 130 P S 1310 P SG 1.246.363 1.170.984 75.379 75.379 1311 B8 91.215,679 85.699.011 5.516.667 5.516.667 1312 1313 311 Stur and Imprvements 1314 P SG 23,06,00 22.84.363 14.216.84 14.216.84 1315 P SG 328.521.96 308.65.160 19.868,804 19.86.804 1316 P SG 188.828,179 175.528.927 11.29.252 (176,928)11.122.324 1317 P SG 53.032.033 49.824.689 3.207.34 3.207.344 1318 B8 803,48.185 754.85.138 48.592.046 (176.928)48.415.119 1319 1320 312 Bor Pl Equipment 1321 P SG 730.217.780 88.054.663 44.163.117 44.163.117 1322 P SG 667.820.168 627.43D.2O 40.389,34 40.38.348 1323 P SG 1,216.540.716 1,142.965.090 73.575.625 12,58,208 86.143.834 1324 P SG 227.303.718 213.556.530 13.747,187 13.747.187 1325 B8 2,841.882.382 2.670.007.104 171.875,278 12.568.208 184.443.486 1326 1327 314 Turblor Unit 1328 P SG 147.50.469 138.583.491 8.920.979 8.920.979 132 P SG 145.269.412 136.48.608 8,785.804 8.785.80 133 P SG 407.154.283 382.529.845 24,624.43 24.624.43 1331 P SG 54,788.625 51.475.043 3.313,582 3.313.582 1332 B8 754.716.789 709,071.988 45.64,802 45.644.802 1333 133 315 Acssor Elecri Equipment 1335 P SG 88,157,59 82.825.375 5.331.684 5.331,84 133 P SG 139,35,575 130.930.255 8.428.320 8.428.320 1337 P SG 68,125.707 64.005.507 4,120.200 4.120.200 1338 P SG 46.965.801 44.144.129 2,841,672 2.841,72 1339 B8 342.627,142 321.905.266 20.721.876 20.721.876 134 1341 1342 134 316 MIse Po Plant Equipment 134 P SG 4.918.591 4.621.118 297.473 297,473 134 P SG 5.327,245 5.005.56 322.188 322.188 134 P SG 12.510.930 11.754.276 756.65 756.65 1347 P SG 3,144.722 2.95.531 190.191 190.191 .134 B8 25,901.487 24.334.981 1.566.506 1.56.506 1349 135 317 Steam Plant ARO 1351 P S 1352 B8 135 135 SP Unassi Steam Plant- Accunt 30 135 P SG 526.307 494.476 31.831 31.831 135 B8 526.307 494,476 31.831 31.831 1357 135 1359 Tot Stem Prouction Plant B8 4.860.317.970 4.56.368.964 29,949.006 12.391.281 306.340,287 1360 1361 1382 Summar of Steam Prouction Plant by Factr 136 S 136 DGP 1365 DGU 136 SG 4.86.317.970 4.56.36.964 293,949.00 12.391.281 306.40.287 1367 SSGCH .-.- 136 Total Steam Prouctn Plant by Facor 4,860.317,970 4.566.368.964 29.949.006 12.391.281 306.340.287 1369 320 Land and Land Rihts 1370 P SG 1371 P SG 1372 B8 1373 1374 321 Stures and Improvements 1315 P SG 1376 P SG B8 1377 ROLLED-IN Pae 9.22 V....nd FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1378 1379 322 Reaor Pla Equent 138 P SG 1381 P SG 1382 B8 1383 138 323 Turbenetor Un 138 P SG 1386 P SG 1387 B8 1388 1389 324 La an Land RIts 1390 P SG 1391 P SG 1392 B8 1393 1394 325 MI. Powr Plat Equpment 1395 P SG 1396 P SG 1397 B8 1398 1399 140 NP Unssd Nuclear Plat. Acc 30 1401 P SG 1402 B8 1403 140140 Totl Nuclear Proucion Plant B8 140 1407140 1409 Sumar of Nucear Pron Plnt by Facr 1410 OGP 1411 OGU 1412 SG 1413 1414 Tot Nur Pla by Facto 1415 1416 330 Lan and Land Rights 1417 P SG 10.626.875 9.84.169 642.707 642.707 1418 P SG 5.307.562 4.98.56 320.99 320.99 1419 P SG 3.122.410 2.93.569 188.841 188.841 1420 P SG 63.700 597.253 38.447 38.447 1421 B8 19.692.547 18.501.554 1.190.993 1.190.993 1422 1423 331 Sln and Imprmen 1424 P SG 21.461.160 20.163.203 1,27.958 1.297.958 1425 P SG 5.327.119 5.00.938 322.181 322.181 1426 P SG 50.016.734 46.991.753 3,24.981 3,24.981 1427 P SG 7.101.54 6.672.047 429.497 429.497 1428 B8 83.906.557 78.831.941 5,74.616 5,74.616 1429 143 332 Resir. Das & Wateiwys 1431 P SG 151.64.543 .142.473.175 9.171.368 9.171.368 1432 P SG 20.315.731 19.087.04 1.228.683 1.228.683 143 P SG 74.756.625 70.235.391 4.521.234 1.538.527 6,59.761 1434 P SG 33.2.922 31.254.960 2.011.963 2.011.963 1435 B8 279.983.821 263.050.574 16.933.247 1.538.527 18.71.774 143 1437 33 Wate Whl. Turbs. & Generator 143 P SG 32.833.723 30.847.96 1.985.763 1.98.763 1439 P SG 9.479.349 8.906,44 573.305 573.305 144 P SG 35.531.537 33.382.612 2.146.925 2.146.925 1441 P SG 12.699.370 11.931.320 788.050 768.050 1442 B8 90.54.979 85.067,936 5.476.044 5.476.044 144144 334 Acssory EIc Equipment 144 P SG 5.102,415 4.793.824 308.591 308.591 144 P SG 3.968.930 3.72.891 240.038 240.038 1447 P SG 30.647.338 28.793.806 1.85.532 1.85.532 144 P SG 3.423.222 3.216.188 207,034 207.034 1449 B8 43.141.905 40.532.709 2.609.196 2,609.196 145 ROLLED-N Page 9.23 Vea,.end FERC BUS UNADJUSTeD RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 1451 1452 145 33 Misc. Por Plant Equipment 145 P sa 1.371.505 1.288.55 82.94 82.94 1455 P sa 197,88 185.917 11,96 11.96 145 P sa 982.272 922,865 59.407 59,407 1457 P sa 12,96 12.179 784 784 145 B8 2.564.625 2.409.518 155.107 155.107 145 146 33 Roas, Railads & Bries 1461 P sa 4.63,94 4,356.505 280.44 280.44 1462 P sa 828,976 778.840 50,136 50.136 146 P sa 7.882,825 7.40,077 476.748 476,748 146 P sa 592.158 55.345 35.813 35.813 1465 B8 13.940.904 13.097.767 843.137 843.137 1466 1467 337 H)ro Plat ARO146P S 146 B8 1470 1471 HP Unssif H)ro Pl - Ace 300 1472 P S 1473 P sa 1474 P sa 1475 P sa 1476 B8 1477 1478 Totl Hyraulic Prouction Plant B8 533,714.338 501.491,998 32,282,340 1,538,527 33.820.867 1479 148 SUmary of Hyul Plant by Fiir 1481 S 1482 sa 533.714.33 501.491.998 32,282,34 1.53,527 33,820.867 1483 DGP 148 DGU -.- 148 Tolal Hy Plant by Facr 533,774.338 501.491.998 32.282.340 1.538.527 33.820.867 1486 1487 34 La an Lan Ri 148 P sa 21.542.670 20,239,783 1,302.887 1,302.887 1489 P sa 149 P SG 1491 B8 21.542.670 20.239.783 1.302.887 1.302.887 149 1493 341 St an Imprments 149 P SG 108.044.808 101,510.325 6,53.483 6,534,483 1495 P SG 170.926 180.588 10,337 10.337 1496 P SG 4,237.997 3,981.686 256.311 25.311 1497 B8 112.45.730 105.52.599 6,801.132 6.801.132 1498 149 342 Fue Hoers. Prouc & Acsses 1500 P SG 6.597.356 6,198.352 399.004 399.004 1501 P SG 121.339 114.000 7,339 7.339 1502 P SG 2,257.625 2.121.085 136.54 136.540 1503 B8 8.976.320 8.433,438 542.882 542.882 150150 34 Pre Movers 1506 P S 1507 P SG 714.173 727.351 46.821 46.821 1508 P SG 839,146,070 .788.395,38 50.751,032 38.059.004 88.810.036 150 P SG 51,39.802 48,291.174 3.108.628 3.108.628 1510 B8 891.320.45 837.413.563 53.906.82 38.59.004 91.965.485 1511 1512 34 Ge 1513 P S 1514 P SG 1515 P SG 207,48.517 194.935.982 12,54,534 12,548.534 1516 P SG 15,873.643 14.913.615 96.028 960.028 1517 B8 223.35.160 209.849.598 13.508.563 13.508.563 ROlI-ED-IN Pa 9.24 Vear-End FERC BUS UNADJUSTED RESUI- TS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAl-OTHER IDAH ADJUSTMENT ADJTOTAI- 1518 1519 345 Accsso Elec Plnt 1520 P SG 112.64.196 105.831.545 6.812.651 6.812.651 1521 P SG 156.586 147,116 9,470 9,470 1522 P SG 3.072.971 2,667,120 185.851 185.851 1523 B8 115.873,754 108.865.781 7,07,973 7,007.973 1524 1525 152 1527 34 Misc. Powe Plant Equipmt 1528 P SG 6.653,73 6.25,699 402.374 402,374 1529 P SG 11.813 11,099 714 714 153 B8 6.66.886 6,261.798 403.088 403.088 1531 153 347 Ot Proucti ARO 1533 P S 1534 B8 1535 1536 OP Uncssifd Oter Pro Plat-Acc 300 1537 P S 153 P SG 153 154 1541 Total Other Production Plant B8 1.380.189.56 1,29.716.558 83,473.006 38.059.004 121,532.010 1542 154 Summary of Oter Pructin Plant by Facto 154 S 154 DGU 154 SG 1,38.189.564 1,29.716.558 83.473.006 38.059.004 121.52,010 1547 SSGCT -...- 154 Tota of Oter Prucon Plant by Facr 1.38.189,564 1.296.716.558 83.473.006 38.09,004 121.32.010 1549 155 Expeenta Plant 1551 103 Experimental Plant 1552 P SG 1553 Tot Experimental Proucton Plant B8 1554 1555 Total Prouction Plant B8 6,n4.281.873 6,364.577,521 409,704.352 51.988.812 461.693.164 155 35 La an Land Rights 1557 T SG 21,25.197 19.922.720 1.282,477 1.282,471 155 T SG 48.627.811 45.68.831 2.94.98 2,94,980 155 T SG 23.515.907 22,093,680 1,422.227 (63.234)1.58.994 156 B8 93.348.915 87.703.231 5,645.684 (63.234)5.582,451 1561 1562 352 Strtures an Imprvement 1563 T S 156 T SG 7,679.83 7.215.359 46,471 46.471 1565 T SG 18.276.825 17.171.45 1,105.371 1.105.371 1566 T SG 37.781.428 35.49.431 2,284.997 2.28.997 1567 B8 63.73a.84 59,883.244 3.854.840 3.54,840 156 156 353 Sta Equipmen 1570 T SG 134,220.44 126,102,876 8.117.569 6.117.569 1571 T SG 195.n9.604 183.938.975 11,84.629 11.84.629 1572 T SG 69.655.578 654.522.282 42.133.29 42.133.296 1573 B8 1,026.65.627 96.564,133 62.091.493 62.091,493 1574 1575 354 Towers and Fixts 1576 T SG 156.34.058 146.884.709 9.45.349 9.455.349 1577 T SG 126.99.44 119,312.959 7.68.484 7.68.484 1578 T SG 141.302.906 132.756.994 8.545,912 8.54.912 1579 B8 424.636.408 398.954.662 25.681,746 25.681,746 1580 1581 355 Pos and Fixtres 1582 T SG 68.63.597 64.485,498 4.151.09 4.151.09 158 T SG 118.39.485 111.233.121 7.160,36 7.160.364 158 T SG 341.601.204 320.941.376 20.659.828 4.928.802 25.588.30 1585 B8 528.631.286 49.659.995 31.971.291 4.928.802 36.900.093 158 ROllED.IN Page 9.25 Vear-End FERC BUS UNADSTD RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1587 35 Clering and Graing 158 T SG 207,525,185 194.974,191 12,55.994 12.55.994 1589 T SG 158.557,353 148,967,903 9.589.450 9,589.450 159 T SG 33,381.58 310,400.311 19.981.273 19.981.273 1591 B8 696.464,121 65,342.404 42.121.717 42.121.717 1592 1593 357 Und Conit 1594 T SG 6.371 5,86 385 38 1595 T SG 162.746 152.90 9.84 9.84 159 T S.G 3.108.495 2,92,495 188.000 188.000 1597 B8 3,277.612 3.79.384 198.228 198.228 159 1599 35 Unro Conduc 160 T SG 1601 T SG 1,018.66 957,055 61.60 61.608 1602 T SG 6.34.850 5,962,99 383.854 38.854 1603 B8 7,365.512 6,920.51 44.462 44.462 1604 160 359 Ro an Tra 160 T SG 1.89,428 1.776,96 114.332 114,332 1607 T SG 494.754 46.832 29,922 29.922 160 T SG 9,087,04 8.537.466 54.579 549.579 160 B8 11,472,227 10,778.394 693.833 693.33 1610 1811 TP Unil Trans Plant. Ac 300 1612 T SG 21.93.847 20.604.48 1.326.364 1.32.364 1613 B8 21,930.847 20,604.483 1.326.364 1.326.364 1614 1615 T50 Unssed Trans Sub Plant. Acct 300 1616 T SG 1617 B8 1618 1619 Totl Transmission Plant B8 2,877,520,64 2.703,489,982 174,030,658 4,865,568 178,896,225 1620 Summary of Trasmision Plat by Facr 1621 DG 1622 DGU 1623 SG 2,877.520.640 2.703,489.982 174,030.658 4,865,568 178.896.225 1624 Tota Trasmisn Plant by Fact 2.877 .520.640 2.103.489.982 174.030.658 4.865.568 178.896.225 1625 36 Land an Land Rights 1626 DP S 45.675,442 44,418.223 1.257.219 1.257.219 1627 B8 45.675.442 44,418.223 1,257.219 1.257.219 1628182 361 Strs an Imprvement 163 DPW S 51,310.36 50,502.370 807.990 807.99 1631 B8 51.310.36 50.502.370 807.990 807.990 1632 163 362 Stati eqipment 163 DP S 683.432.277 657,449.397 25.982.880 25.982,880 183 B8 683,432.277 657.449,397 25,982.880 25.982.880 163 1637 36 Stoe Battery Equipent 1638 DPW S 1,457.805 1,457,805 1639 B8 1,457.805 1.457.805 164 1641 36 Pole, Towrs & Fixtres 1642 DPW S 83.589.385 781.679.850 54.909.535 54,909.535 184 B8 836.589.385 781.679.850 54.909.535 54.909.535 164 1645 36 Overh Conducrs 164 DPW S 603.343.307 570.596.981 32,746.326 32.746.326 1647 B8 603.343,307 570,596.981 32.746.326 32,746.326 1648 ROLLED.IN Page 9.26 Vear-End FERC BUS UNADUSTED RESUlTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADJTOTAL 164 36 Unergund Conduit 1650 DP S 267.664.461 26.916.997 6.747.46 6.747.464 1651 B8 267,664.461 26.916.997 6.747.464 6,747,464 165 1653 165 165 165 367 Unund Conducrs 1657 OPW S 64.487,853 620.397.210 22.09.643 22.09.643 165 B8 642.487.853 620.397.210 22,090.643 22.090.643 165 1660 36 Line Transers 1661 DP S 96.35.257 902.743.891 60.612.365 60.612.365 166 B8 96.35.257 902.743.891 60.612.36 60.612.365 166 166 369 servic 166 OPW S 503.373.33 478.582.329 24.791.003 24.791.003 1666 B8 50.373.333 478.582.329 24.791.003 24.791.003 1667 166 370 Meters 1669 OPW S 164.224.195 170.48.808 13.735,388 13.735.388 1670 B8 164.224.195 170.48.808 13.735.388 13,735.388 1671 1672 371 Instatins on Customers' Premises 1673 OPW S 8.86.604 8,700.244 160.36 160.360 1674 B8 8.86.604 8.700.244 160.360 160.360 1675 1676 372 Le pro 1677 OPW S 49.658 44.785 4.873 4.873 1678 88 49.658 44.785 4.873 4.873 1679 1680 373 Strt Ligts 1681 OPW S 59.329.899 58.742.967 566.732 58.732 1682 B8 59.329.699 58,742.967 586.732 58,732 1683 1684 DP Unifed Dlst Plant. Acc 30 1685 DP S 33.108.283 31.161.289 1.946.994 1.94.994 1686 B8 33.108.283 31.161,289 1.946,994 1.946.994 1687 168 050 Unssif Olst Sub Plant. Acet 300 1689 OPW S 169 B8 1691 1692169 Totl Disbuton Plant sa 4,88,262.918 4,637,883,146 246.379.772 246,379,772 1694 169 Summary of Distr Plat by Factr 1696 S 4,88,262.918 4.637,88.146 248.379.772 246.379.772 1697 1698 Tota Diut Plant by Fact 4,884.262.918 4,637.883.146 246.379.77 246.379.772 ROLLEO-IN Page 9.27 Ve.r-End FERC BUS UNAJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 169 389 Land anc Land Rights 1700 G-SITU5 5 8.55.822 8.35.183 197.639 197.639 1701 CU5T CN 1.128.506 1.082.64 45.860 45.86 1702 PT 5G 332 312 20 20 1703 G-SG 5G 1.228 1.153 74 74 1704 PTO SO 5.59.055 5,275.44 32.60 322.609 1705 B8 15.283.942 14.717.741 58.201 566.201 1706 1707 39 Stre and Imprvements 1708 G-U5 5 104.99.163 95.169.127 9.821.056 9.821.056 1709 PT 5G 358.127 33.46 21.659 21.65 1710 PT 5G 1.573.572 1.478.404 95.169 95169 1711 CUST CN 12.05.264 11.56.327 48.937 48.937 1712 G-SG 4.061.516 3.815.878 245.63 245.638 1713 PT 50 103.687.865 97.712.469 5.975.396 5.975.39 1714 B8 22.727.527 210.078.672 16.648.855 16.48.855 1715 1716 391 Of Furnure & Equipment 1717 G-ITU5 5 14.820.180 13.681.914 93.266 93.266 1718 PT 5G 277.657 260.86 16.793 16.793 1719 PT 5G 281.018 26.022 16.99 16.99 1720 CU5T CN 6.30.109 6.04.84 25.265 256.265 1721 G-G SG 4.882.96 4.587.649 29.319 295,319 1722 P SE 172,221 160.878 11.343 11.343 1723 PTD SO 69.168.973 65.182.85 3.986.117 3.98.117 1724 G-G SG 22.027 211.418 13.610 13.610 1725 G-G SG 13.466 12.652 814 814 1726 B8 96.147.619 90.612.097 5.53.522 5.535.522 1727 1728 392 Trapotion Equipment 1729 G-SITUS 5 69.741.603 64.957.848 4.783.95 4.783.95 173 PTO SO 8.313.30 7.83.220 479.085 479.085 1731 G-SG SG 14.98.637 14.078.376 90.262 90.2 1732 CUST CN 1733 PT SG 1.08.011 947.047 60.96 60.98 1734 P SE 752.743 703.164 49,579 49.579 1735 PT SG 155.978 146.54 9.433 9.43 1736 G-SG SG 359.606 337.657 21.749 21.749 1737 PT SG 44.655 41.954 2.701 2.701 1738 B8 95.36.737 89.047.010 6.313.727 6.313.727 1739 1740 393 Stos eqipent 1741 G-ITUS S 8.914.812 8.278.705 636.107 63.107 1742 PT SG 335.531 315.238 20.29 20.293 1743 PT SG 673.399 63.672 40.727 40.727 1744 PTO 50 49.538 46.038 28.50 28.50 1745 G-G SG 2.928.003 2.750.919 177.08 177.084 1746 PT SG 106.993 100.522 6.471 6.471 1747 B8 13.45.276 12.544.096 909.181 909.181 ROLED-N Page 9.28 Yea-End FEC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1748 1749 39 Too, Shp & Garge Equipment 1750 G-ITUS S 31,213.775 29.592.373 1,621,402 1,621.402 1751 PT SG 2,809,419 2.639.507 169.912 169.912 1752 G-G SG 18.089.337 16.99.305 1,09,032 1.09.032 1753 PTO SO 4.130.587 3,892.546 238,040 238.04 1754 P SE 7,106 6.63 46 46 1755 PT SG 4.318,672 4.057.482 261.191 261.191 1758 GoSG SG 1.79.459 1,689.690 108.770 108.770 1757 G-SG 74.831 70.305 4.526 4.526 1758 as 62.442.187 58.943,846 3.498.340 3,498.340 1759 1760 395 Laborary Equpment 1761 G-US S 27,659.613 26.316,059 1.34.55 1.343.554 1762 PT SG 60,181 56.541 3.64 3.40 1763 PT SG 827.868 777,799 50.06 50,06 1764 PTO SO 5,474,088 5.158.623 315,46 315.46 1765 P SE 42.438 39.64 2,795 2.795 1768 G-SG 5.746.607 5,399.056 347,551 347.551 1767 G-SG 253,001 237.699 15,301 15.301 1768 G-G SG 110,119 103.459 6,66 6.660 1769 as 40.173,914 38.088,880 2.085.035 2.085.035 1770 1771 39 Powr Opte Equipment 1772 G-ITUS S 89.728.297 83.140.656 6.587,641 6.587,641 1773 PT SG 981.699 922.327 59.373 59.373 1774 G-G SG 27.00.474 25,373.139 1.83.335 1,83.33 1775 PTD SO 1.676.426 1,579.816 96.610 96.610 1776 PT SG 2,088.671 1,962.349 126,322 126.322 1777 P SE 73.823 68.961 4,862 4.862 1778 P SG 1779 G-G SG 724.64 66.821 43,826 43.826 1780 as 122.280.37 113.728.069 8.551.968 8.551.968 1781 397 Communic Equpment 1782 COM_Ea S 106,217.120 100.038,244 6.178.876 6.178,76 1783 COM_EO SG 5,569.387 5.232.554 338.83 33.833 1764 COM_Ea SG 10,751,58 10,101.336 65,249 65.249 1785 COM_Ea SO 49.796.807 46.927.082 2.869.725 289,217 3.158.942 1768 COM_Ea CN 4,520.30 4.336.612 183.694 183,694 1787 COM_Ea SG 82.831.44 59.031.437 3,00.007 3,80,007 1788 COM_Ea SE 113,108 105,658 7.45 7.45 1789 COM_Ea SG 952.959 89.325 57.63 57.634 1790 COM_Ea SG 87.578 82.282 5.297 5.297 1791 as 240.840.294 226.750.529 14.089.764 289.217 14,378.981 1792 179 39 MI. Equient 1794 G-ITUS S 1,144,675 1,08.959 60.718 60.716 179 PT SG 18.689 17.559 1,130 1,130 1796 PT SG 25.819 24.258 1.562 1.562 1797 CUST CN 197.26 189.244 8.016 8.016 179 PTO SO 3,20.731 3,021.931 184.80 184.80 179 P SE 3,531 3.29 23 23 1800 G-SG 1.13,737 1.234.28 79,45 79.45 1801 G-SG 2.65 2.49 160 160 1802 as 5,913,093 5.577022 336.071 336.071 180 180 399 CoalMle 1805 P SE 262,931,404 245.613,524 17.317.881 11.462.753 28.80.834 1806 MP P SE 1807 as 262.931.404 245.613.524 17.317.881 11.482.753 28.800.634 180 180 39 WIDCO Capitl Lease 1810 P SE as 1811 1812 1813 Remove-capi Leases 1814 88 1815 ROLLED-N Page 9.29 Vear-End FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1816 101139l General Capital Leases 1817 G-SITUS S 7.30,030 7.306,30 1818 P SG 12.411,745 11,661.090 750.655 750.655 1819 PTO SO 12.902,451 12.158,899 743,551 743.551 1820 89 32.620.226 31.126.020 1.494.206 1.49.206 1821 1822 Reove Capit Leases (32.620.226)(31.126.020)(1.494.206)(1,494.206) 1823 1824 1825 101134 Ge Gas Un Cata Leases 1826 P SG 1827 B9 1828 1829 Remve Ca Leases 183 1831 1832 GP Unclasifi Ge Plat - Ac 30 1833 G-ITUS S 1834 PTO SO 692.740 652.818 39.922 39.922 183 CUST CN 1836 G-SG 1837 PT SG 1838 PT SG 183 88 692.740 652.818 39,922 39.922 184 1841 399 Unassied Ge Plant - Acc 30 1842 G-ITUS S 1843 PTO SO 184 G-SG SG 1845 PT SG 184 PT SG 1847 B8 1848184 Totl Geeral Plant B8 1,182.246.771 1,106,354,304 75,892.468 11,771,970 87,664.438 1850 1851 Sumary of Gene Plnt by Faer 1852 S 470.292.309 43,123.098 32.169.211 32.169.211 1853 DGP 1854 DGU 185 SG 191.127,303 179.568,42 11.559.26 11.559.26 1856 SO 265.142.565 249.862,746 15.279.819 289.217 15.569.036 1857 SE 28.09.376 246.701.765 17,394.611 11,482.753 28,877,364 185 CN 24.208,44 23,224,673 98,772 983.772 185 DEU 186 SSGCT 1861 SSCH 1862 Less Captal Leases m2,62O.228)f31.126.020) ~1.494.206)~1.494.206) 186 Tota Gen Plant by Facor 1, ì2.246, 77 1.116,354,304 5.892.468 11.17.970 1.664.438 186 301 Organizti 1865 I-ITUS S 186 PTO SO 1867 I-SG 1868 B8 186 302 Frase & Conse 1870 1-SITUS S 1.00,00 1.00,000 1.00,00 1871 I-G SG 2.94.25 2.767.129 178.127 2.56.008 2.744.135 1872 I-G SG 60.58,96 56.925.517 3.664.44 3.86.44 1873 I-SG 9.240.742 8.681.867 558.874 55.874 1874 P SG 1875 P SG 60.99 58.645 36.348 36,348 1876 B8 74.376.951 68.939,158 5.437.792 2.566.008 8.003.800 1877 ROLLED-IN Page 9.30 Yea-End FERC BUS UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1878 303 Miscellaneous Intangible Plant 1879 I-ITUS S 1,537.927 1.145.546 392,381 392.381 1880 I-G SG 63,04.863 59.228.190 3,812.672 3.812.672 1881 PTO SO 378.024.43 356,239.381 21,785.054 21,785.054 1882 P SE 3.60.044 3.362.929 237.116 237,116 188 CUST CN 108.710.99 104.293.246 4,417.750 4,417.750 188 P SG 34.575 323.736 20.84 20.84 188 P SG - 1888 B8 555.258.839 524.593.028 30.665.812 3õ.665.812 1887 303 Less Non-llit Plant 188 1-SITUS S 1889 555,258.839 524.593.028 30.665,812 30.665.812 1890 IP Unclassifi Intngibl Plant - Ac 300 1891 1-SITUS S 1892 I-SG SG 1893 P SG 1894 PTD SO 1895 1896 1897 Totl Intangible Plant B8 629.635,790 593,532,186 36,103,604 2,566,008 38,669.612 1898 1899 Summar of Intagibl Plant by Facor 190 S 2,537,927 1.145.546 1.392.381 1,39.381 1901 DGP 1902 DGU 1903 SG 136,762.389 128,491.085 8,271.304 2.586.008 10.837.312 190 SO 378.024.435 356.239.381 21.785.054 21,785.54 1905 CN 108.710,995 104.293.246 4,417.750 4.417,750 190 SSGCT 1907 SSCH 1908 SE 3,60.044 3.362.929 237.116 237.116 1909 Tot Intagible Plant by Facor 62,635.790 593.532.186 36.103.604 2.566.008 38.669.612 1910 Summar of Unclassifed Plant (Acct 106) 1911 DP 33.108.283 31.161.289 1.94.99 1.946.994 1912 DSO 1913 GP 892.740 852.818 39.922 39.922 1914 HP 1915 NP 1916 OP 1917 TP 21.93.847 20.60,483 1.328.36 1.32.364 1918 TSO 1919 IP 1920 MP 1921 SP 526.307 494,476 31.831 31.831 1922 Tota Unclassifid Plant by Facr 56.258.176 52.913,066 3.345.110 3.345.110 1923 1924 Totl Elecc Plant In Servce B8 16,347,947.992 15,405.837,138 942,110.853 71.192.357 1.013.303.211 ROLLED.IN Pag 9.31 Vear-End FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1925 Summai of Elect Plant by Factr 1926 S 5.357.093.153 5.077,151,790 279.941,364 279.941.364 1927 SE 267.696,421 250,06,694 17,631.727 11,482,753 29.114.48 1928 DGU 1929 DGP 193 SG 9,979.692.204 9.376.126.63 603.56.574 59.420.387 662.985.962 1931 SO 64,167.00 606,102.127 37.06.873 289.217 37.354,090 1932 CN 132,919.44 127,517.918 5.401.522 5,401,522 1933 DEU 1934 SSCH 1935 SSGCT 1936 Less Capital Leases ~32.62O.226)ß1.126.02O)J1.494.206) . l1.494.206) 1937 16. 47.947.992 15. 5.837.138 2.110.853 71.192.357 1.0 3.303.211 1938 105 Plant Held For Future Use 1939 DP S 505.024 505.024 194 P SNPPS 1941 T SNPT 12,239,128 11.498,913 740.215 (740.215)0 1942 P SNPP 1943 P SE 95.014 890,244 62.nO (62.710)(0) 194 G SNPG 194 194 1947 Totl Plant Held For Future Use B10 13,697,167 12,894.182 802.985 (82,85)0 194 1949 114 Elec Plant Acquisitin Adjustments 195 p S 1951 P SG 142.633.069 134.00.710 8,826.359 8.62.359 1952 P SG 14.56.711 13.68.088 880.623 880.623 1953 Tot Elecric Plant AcquIsitIon Adjustment B15 157.193.780 141,686.798 9,506,982 9,506.982 1954 1955 115 Acum Proision for Ast Acqisi Adustments 195 P S 1957 P SG (74.46,702)(69,962.063)(4.503.639)(4.503.639) 195 P SG l10.902.465)l10.243.091 ) (659.374)(659.374) 1959 B15 85.368.167)80.205.153)(5.163.014)(5.163.014) 196 .1961 120 Nucar Fue 1962 P SE 1963 Totl Nuclear Fuel B15 196 1965 124 Wearition 1966 DMC S 4,417,918 4.378.819 39.09 39.09 1967 DMSC SO l2.463)42.321) (142)(142) 1968 B16 4,4 5.455 4.36.498 38.957 38,957 196 1970 182W Weaerition 1971 DMSC S 6,475,25 921.54 5.55.48 5.553.48 1972 DMS SG 1973 DMSC SG 1974 DMC SO .... 1975 B16 6.475.025 921.544 5.553.480 5.553.480 1976 1977 166W Weattin 1978 DMSC S 1979 DMC CN 198 DMC CNP 1981 DMC SG 1982 DMC SO 198 B16 1984198 Totl Weatheriation B16 10,890,479 5,29,042 5,592,437 5,592.437 ROLLED-lN Page 9.32 Vear-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 198 1987 151 Fue Stok 198 P DEU 1989 P SE 93.079.685 86.949.026 6.130.659 1.183,137 7.313,796 199 P SE 1991 P SE 5.254.497 4,908,411 34.085 346,085 199 Totl Fuel Stock B13 98,334.182 91,857.437 6,476,745 1,183.137 7,659.882 1993 199 152 Fuel Stock. Unstrbued 1995 P SE 1996 1997 199 25316 00& T Worin Capital Deposit 199 P SE (551.000) 1514.7091 (36.291)(36.291) 20 813 (551,000)514.709 (36.291)(36.291) 201 202 25317 OOT Worin Capit Depoit 203 P SE (1.54,1441 11.442.44) (101.704)(101.704) 20 813 (1.54,144 1.442.44)(101.704)(101.704) 200520 25319 Pro Woring Capit Deposit 207 P SE 20820 2010 Total Fue Stock 813 96.239.038 89.900.289 6.338,749 1.183.137 7.521.886 2011 154 Mateals and Supplies 2012 MSS S 75,379.082 70.917.669 4,461,413 4.461.413 2013 MSS SG 1.807.015 1,697.727 109.287 109.287 2014 MSS SE 4.314.408 4.03.241 284.167 28.167 2015 MSS SO 194.683 183,464 11,219 11.219 2016 MS SNPPS 73.22.690 68.797.985 4.428,705 4,428.705 2017 MS SNPPH (21.081)(19.806)(1.275)(1,275) 2018 MSS SNPD (4.850.776)(4;623.640)(227.136)(27.136) 2019 MS SNPT 2020 MSS SG 2021 MSS SG 2022 MS SNPPS 2023 MS SNPP 2024 MSS SNPPS 2025 Totl Materials and Supplies B13 150.050.022 140,983,641 9,066,381 9,066.381 2026 2027 163 Stos Exnse Undistrbued 2028 MS SO 2029 2030 813 2031202 2518 Provo Working Capi Deposit 203 MS SNPPS (273.00)(25.489)(16.511)(16.511) 2034 2035 813 (273.000)(25.489)(16.511)(16,511) 2036 2037 Total Materials & Supplies 813 149.777.022 140.727.152 9.049.870 9.049.870 2038 2039 165 Preyments20DMSC S 3,232,469 3,058.96 173.502 173,502 2041 GP GPS 8.147.93 7.678,378 46.555 46.555 2042 PT SG 5.05.50 4.148,813 305.693 30.693 2043 P SE 3,641.353 3.401.516 239,836 23,836 20 PTD SO 19,220.698 18.113.035 1.107.66 1,107.664 2045 Tot Prepayment B15 39.296.959 37.000.708 2.296.251 2,296.251 2046 ROLED-N Page 9.33 Yea-E FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 207 182M Mi Regulatory Assets 2048 0052 S 58,43,687 58,721,817 (287,130)(28.865)(315.995) 2049 OEFSG SG 7,092,836 6.66,86 428,970 (68,181)360.789 2050 P SGCT 10,756.573 10,103,447 65,126 653126 2051 OEFSG SG20PSE20PSG 2054 00502 SO 7,055.54 6,64.942 40.602 40.602 20 811 83,339.641 82,138,02 1.201.568 (97.046)1,104.522 20 2057 186 Mis Defe Debits20LAOR S 4,22,084 4,22.084 209 P SG20PSG 201 OEFSG SG 39,49,834 37.102,45 2,388,381 2,38,381 202 LAR SO 97,769 92,134 5.634 5.63 20 P SE ø.3O,427 5,63,23 397,192 142.349 53.541 2064 P SNPPS20GPEXCTAX . 20 Tot Misc. Deferr Debit B11 49.839.11 47,047.906 2;91,207 142.349 2,933.557 20720 Worin Cal20ewcCa Worin Capita 2070 ewc S 44.48,692 42,175,964 2,37.708 1,144,381 3,452.09 2071 ew SO 2072 ewc SE 2073 814 44.48.692 42,175.984 2,307.708 1.144.381 3.452,090 2074 2075 OWC 0l Wo Ca. 2076 131 e-GP SNP 22.99.473 21.702,310 1,297.163 (1,27,163) 2077 135 WOf Fu GP SG 2.691 2,528 163 163 2078 141 .- R- GP SO 918,46 86.530 52,930 52.930 2079 143 0lNF GP SO 16,607,23 15.65.177 957.053 957,053 2060 232 Al PTD S 2081 232 Al PT SO (1,278.89)(1.20.194)(73.701)(73,701) 2082 23 Al P SE (1,21ø.83)(1.135.98)(60.097)(60,097) 20 23 Al T SG 2 2 0 0 20 253 aa -. Il. eN P S2025aa -'il. eN P SE (5.605,322)(5,23.130)(369.192)(369.192) 20 230 __.OIP SE (2.401,44)(2,243,273)(158.170)(158,170) 207 230 __.oiioP S 208 25105 AR..Li P S (30,363)(30.36) 2089 254105 AR..1. P SE (437,40)(40,596)(28,810)(28,10) 20 25 -_P SE 201 814 29,55.343 27,961.005 1.597,338 (1.297,163)300.175 2020 Tot Working Capitl B14 74,042,035 70,136,989 3,905.046 (152.781)3,752,265 20 MlHaneus Rate 8as201821Un Pla & Reg Study Cots20PS 209720 81520 2100 1822 Nuc Plan . Tron 2101 p S (1.059,80)(1.059.80) 2102 P TROJP 2.519.60 2.365,155 154.44 154.44 2103 P TROJO 3.68.386 3.462.703 22.683 226.683 2104 815 5,149.186 4,768.058 381.128 381,128 2105 2106 ROLLED-N Page 9.34 Year.End FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAH ADUSTMENT ADTOTAL 2107 2108 1869 Mise Defert Debits-Tron 2109 P 5 2110 P 5NPPN 2111 815 2112 2113 Totl Miscellaneous Rate Base 815 5.149.186 4,768.058 381.128 381.128 2114 2115 Totl Rate Base Additions B15 59.096.252 557.393.043 36.703.210 272.674 36,975.883 2116 23 Customer Servic Deposits 2117 CU5T 5 2118 CU5T CN 2119 Tot Customer Service Deposits 815 2120 2121 2281 Prp Ins PTD 50 2122 2282 Inj & Dam pro 50 (6.054.192)(5.705.297)(348.895)(34.895) 2123 2283 Pe & Ben pro 50 (20.38.756)(19.211.894)(1.174.862)(1.174.862) 2124 254 RegUab PTD 5G (52.919)(52.919) 2125 25 RegLiab pro 5E (101.06)(101.068) 2126 25 InsProv PTD 50 -.. 2127 815 (26,44.948)(24.917.191)(1.523, 757)(153.987)(1,677, 744) 2128 2129 22 Ac Hy Relicnsing Obligation 2130 P 5 2131 P 5G 2132 815 2133 2134 22842 PrvTroja P TROJO (2.48.00)(2.331.387)(152.622)(15262) 2135 230 ARO P TROJP (2.273.792)(2.134.414)(139.378)(139.378) 2136 25105 ARO P TROP (86.813)(812.741)(53.072)(53072) 2137 25 P 5 251.99 251.99 -. 2138 815 (5.371.617)(5.026.545)(34,02)(345,02) 2139 2140 252 Custer Adnces fo Coon 2141 OPW 5 (17.214.233)(17.184.55)(49.679)(126.145)(175.824) 2142 OPW 5E 2143 T 5G (3.54.873)(3,3.542)(214,331)(109,51)(323832) 2144 DP 50 2145 CU5r CN 3.272.317 3.139.338 132.979 132.979)0 2146 Totl Customer Adances for Constructon B19 .7 9 .7 .1 . 25 2147 2148 25398 502 Emiss 2149 P 5E p.682.541)g.682.541) 2150 819 .682.541).682,541) 2151 2152 25 Otr Dert Credit 2153 P 5 (4.993.839)(4.917.88)(75.954)(75.954) 2154 LAOR 50 (532.374)(501.694)(30.68)(885.756)(916.43) 2155 P 5G (19.09.719)(17.93.882)(1.154.837)(86.587)(1.241.424) 2156 P 5E ~2.732.187l ~2.552.233)(179.95l .(179.955) 2157 819 (1.353.120 ( 5.911.695)(1.441.425 (972.343)(2.413.767) ROLLED-IN Page 9.35 V...end FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADTOTAL 2158 2159 190 Acumulate Defene Ince Taxs 2160 P S 8,073,135 7,567.003 50,132 (175.772)33.360 2161 CUST CN 112,198 107,638 4.559 (968)3.592 2162 P IBT 34,847 34,847 2163 LABOR SO 40,281,864 37,96,473 2.321.391 1,477.94 3,799,33 2184 P DG 36 36 2165 CUST BAOEBT 2.39._2.737,051 102.44 (68.09)34.351 2166 P TROJO 137 128 8 (901)(89 2167 P SG 42.278,827 39,721.829 2,55.997 262.489 2.819,486 2168 P SE 17,35.183 16.213,025 1,143,159 997,36 2,140.522 2169 PTO SNP (0)(0)(0)(1.202)(1.202) 2170 DP SNPO 767,198 731,275 35.924 806 36.730 2171 P SSGCT 2.505.335 2.351.247 154,088 154,088 308.176 2172 Tol Accum Derr Income Taxes 819 114,214.740 107,390.37 6,824.704 2,680.601 9,505.305 2173 2174 281 Acum Oene Ince Taxes 2175 P S 2176 PT OGP 2177 T SNPT 2178 B19 2179 2180 282 Aculate Defene Inc Tax 2181 GP S (4,587,219)(4,078.150)(509.069)(83,432.38)(83.941.449) 2182 ACCMOIT OlTBAL (1,307.98,45)(1,22.104.997)(81.878.459)79.277,282 (2,601.177) 2183 PT GPS (58)(58) 2184 LABOR SO (14.601,54)(13.760.075)(841.46)(148,882)(99.35) 2185 PTO SNP 2186 P SE (13,070,44)(12,29.568)(86o,80)(49.190)(910.70) 2187 P SG (12,619.089)(11.855.894)(763.195)(67.997)(831.192) 2188 B19 (1.352.861.755)(1.26.008.684)(84.853.071)(4,421.225)(89.274.295) 2189 2190 28 Acul Oene Ince Taxes 2191 GP S (34.929.383)(34.179.121)(750.262)698.111 (52.151) 2192 P SG (9.709.40)(9.122,190)(587.219)94.807 (492.412) 2193 P SE (16.716.219)(15.615.212)(1.101.008)130,483 (970,52) 2194 LAR SO (4.758.518)(4.482,404)(274.112)(36.59)(310.70) 2195 GP GPS (14.06.062)(13,249,818)(810.26)30,633 (779,631) 2196 PTO SNP (7.94.83)(7.495.809)(44.030)99,567 (34.463) 2197 P TROJO 180.05 168.98 11.06 35,737 48,799 2196 P SG 2199 P SG (2.907.765)(2,731.90)(175,60)21,629 (154.231) 220 P SG 221 B19 (90.84.163)(86.707,471)(4,135,692)1.074.372 (3.061.320 ) 222223 Totl Acum Der.rr Ince Tax B19 (1,329.490,178)(1,247,326.119)(82,164,059)(66.251)(62.830.310) 224 25 Acimulte Invstment Tax Credi22PTOS 228 PTO 1TC84 (2.90.86)(2.90.865) 227 PT 1TC85 (4.401,706)(4.401.708)22 PTO 1TC86 (1.973.007)(1.973.007)22 PTO 1TC88 (281.502)(281,502) 2210 PT ITC89 (60,588)(604.58) 2211 PT ITC90 (373,45)(321,43)(52,215)10,228 (41.987) 2212 PTO IBT .-. 1114.3511 f14,351l2213Totl Acumlated ITC B19 (10.543.126)(10.49.911 )(52.215)104.123 156.338 2214 2215 Totl Rate Base Deuctons (1,416.684.777)(1,331.027.218)(85,657.560)(4.947.869)(90.605.429) 2216 ROLLED-N Page 9.36 Vur-End FERC BUS UNADUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADTOTAL 2217 228 2219 108 St Pro Plat Accumulated Depr22PS 221 P SG (846.57.975)(79.88,915)(51,169.06)(51.16906) 22 P SG (90,037.747)(85,120,189)(54.917.55)(54.917,55) 22 p SG (482.328.111 )(45,157,27)(29.170,904)(22,55)(29,373.457) 224 P SG (218.29.175)(20.09,577)(13,202.598)(13,202.598) 22 817 (2,454.723.008ì (2,3.262.888)(148.460.120)(202.553)(148.662.673) 2226 2227 108 Nuler Pro Pl Accumulted Depr 222 P SG22PSG22PSG 2231 8172222 2234 108HP Hyli Pro Plant Acum Depr22PS 2236 P SG (142.234.2n)(133.83,032)(8,602.240)(8,602,240) 227 P SG (28.034.185)(26.33.695)(1,69.49)(1.69.490) 22 P SG (53.207.003)(49,98.077 (3,217,926)(37,179)(3,2,105) 22 p SG (7.634.571 )(7,172,837)(461.73)(461.734) 2240 817 (231.110.031ì (217,132.640)(13.977.391)(37,179)(14.014.570) 2241 2242 108 Ot Prucion Plant. Acc Depr 2243 P S 2244 P SG (1,911,321)(1,795,726)(115.96)(115.59) 2245 P SG 2248 P SG (87,527.55)(82.233.941 )(5,23.612)(1.274.96)(6,56577) 227 P SG (15,816,540)(14.859.966)(956.575)(95.575) 2248 817 (105,255,415)(98.889.633)(6.365.782)(1.274.965)(7:&.747) 224922 108EP Exment Plant. Accm Depr221PSG22PSG2222225Totl Prouction Plant Accum Deiation 817 (2,791,088.453)(2,622,285.161)(168,803.293)(1,514,697)(170,317,990) 22227 Suar of Prod Plant Deiation by Facor22S 229 DGP22DGU 2261 SG (2,791,08,45)(2,62,285.161)(168,803,293)(1,514,697)(170.317.9) 222 SSCH 223 SSGCT --.-. 22 Totl of Pr Plt Deiati by Facr (2. 791.08. 453)(2.622.285.161 )(168.803.293)(1.514.697)(170.317.990) 2222227 108TP Trasmission Plan Accumulte Depr 2288 T SG (372,189,60)(22.50.796) 229 T SG (373,597,351)(22,594.935) 2270 T SG 332.247.238)20.094.106) 221 Totl Trans Plant Accum Depreiation 817 . 3 ,, 9 . 37 ROLLED-N Pag 9.37 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADTOTAL 222 10836 Land and Land Rights 2273 DP 5 (5.413.495l (5,188.980)(22.515)(226.515) 2274 817 (5,188.980)(226.515)(226.515) 225 (5,413.95 2276 1081 5tru an Imprvements 2277 DP 5 f6.237,713) (15,697,823)(539.890)(539.890) 228 817 (15.697,823)(539.890)(539.890) 2279 16.237,713) 22 1082 5tatl Equipent 2281 DP 5 (17.997.187l (164.377,105)(7.620.82)(7.620,082) 222 817 (164.371,105)(7,620.082)(7,620.082) 2283 (17.997.187 22 108 St Ba Equipment225DP 5 (827.98)(827.985) 228 817 (827.985)(827,985) 228722 10836 Pol, Tow & Fixs 2289 DP 5 l44.329.666) (418.164,425)(25.145,241 )(25.145.241 ) 22 817 44.329.666)(418.184.425)(25.145.241 )(25,145.241) 221222 108 Ovad Coctor 2293 DP 5 250,497.09) 224 817 25.497.098 225 229 108 Undrgun Cond 227 DPW 5 (112.289.079)(108,994.948)(3.294,132)(3.29,132) 229 B17 (112,289.079í (108.994.948)(3.294.132)(3,294,132) 22 230 1087 Unroun Coductors 2301 DPW 5 f231,621.244l (22.966.376)(10,854.868)(1D.54.868) 232 817 231,621.244 (22.966.376)(10,854.868)(10.654.8681 233 234 10836 Une Transfoer23DPW 5 (357,083.811 )(329.931.490)(27.152.321)(27,152,321 ) 23 817 (357,083.8111 (329.931,490)(27.152.321)(27.152.321 ) 23723 1083 Seics 230 DP 5 (150,691.618)(139.772.013)(10.919.60)(10.919.606) 2310 B17 (150.691.618)(,39.772.013)(10,919,606)(10.919.606) 2311 2312 10870 Meters 2313 DP 5 m,569.631)(71.94.570)(5.625.61 )(5.625.061) 2314 817 (77,569.631)(71.944.570)(5.625.061 )(5,625.0611 2315 2316 2317 2318 10871 Intalas on Cusmers' Priss 2319 DPW 5 t923.008) (5,764.615)(138.393)(138.393) 2320 B17 5.923,008)(5,784.615)(138,393)(138,393) 232123 10872 Lease Prrt 2323 DP 5 141,112l (36,26)(4.68)(4,686) 234 B17 41.112 136.426)(4.686)(4.686) 2325 2326 108373 Stt lits 237 DP 5 (20.905.1571 (20.632.456)(272,701)(272.701) 2328 817 (20.905.157 (20.632,456)(272.701)(272.701) 232923 1080 Unlassd Dist Plant. Ac 30 2331 DP S 2332 81723 233 10805 Unlaif DIS! 5ub Plat. Ac 3023DP523 B17 237 2338 108 Uncif Di 5ub Plant. Acc 30 2339 DP 523 817 231 23223 Total Distrbution Plant Aceum Deprlallon B17 (1,84,427,806)(1,740,387,096)(104,040,710)(104,040,710) 2323 Sumary of Disbuti Plt Depr by Facr235 (1.84,427.806)(1.740,387,096)(104.04.710)(104.040.710) 23723 Total Dison Deretion by Facor 817 (1.844.427.806)(1.14.387,096)(104.040,710)(104.040.710) ROLED-N Pag 9.38 V..,-End FERC BU UNADJUSTED RESULTS IDAH ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2349 108GP Genera Plant Accumulated Depr23G-ITUS S 2351 PT SG 232 PT SG23G-G SG 235 CUST CN 235 PTO SO (20.46) 23 P SE 2357 G-G SG 235 G-G SG 239 B17 20.46) 23 231 2362 108MP MIng Pl Acmulaèd Depr. 236 P S 2364 P SE 10.451.704) 2365 B17 (10.451.704)23 108MP Less cetr"a Sis Depration 2367 P S23 B17 (158.84.619)(148.232.915)(10.451.704)(10.451.704) 239 2370 1081390 Ac Depr. Capil Lease 2371 PTO SO B17 2372 2373 2374 Reve Cal Leases 2376 B17 2376 2377 108139 Acm De. Catal Lease 2378 P S 2379 P SE B17 238 231232 .Remove Ca Leases 233 B172323236Totl Genl Plant Acum Depriation 817 (471.013.725)(439.074.052)(31,939.674)(2.46)(31,96.133) 237 238823 2390 Summaiy of Ge Oeti by Facr 2391 S (148.928.702)(136.947.489)(11.981.213)(11,981.213) 2392 DGP 2393 DGU23SE (159.171.791)(148.687.99)(10.48792)(10.48.79) 2395 SO . (89.729.60)(84.55.601 )(5.170,99)(20.46)(5.191,45) 239 CN (6.170,38)(5.919.63)(25.749)(250.749) 2397 SG (67,013.249)(62,96,33)(4.052,920)(4.052,920) 2398 OEU23SSGCT 2400 SSGH 2401 Remove Capitl Leas ... 2402 Totl Geral Deati by Factor (471.013.725)(439.074.052)(31.939.674)(20.460)(31.960.133) 2403 240 2405 Totl Acum Depreciaon. Plant In Service B17 (6,184,56.183)(5,814.581,669)(369,982.514)(1.596.768)(371.579.282) 240 111SP Acum Prav fo Amort-Steam 2407 P 50 240 P 50 f623.695)f585.975)fT.721l l37.721)2409 B18 623.695)585.975)37.721 37.721) 2410 2411 2412 111GP Acc Prav fo Amorteneral 2413 G-TUS S (17.046.932)(17.046.932) 2414 CUST CN (1.979.017)(1.898.595)(80.422 (80,422) 2415 I-SG 50 (68.687)(643.278)(41.40)(41.40) 2416 PT SO (6.872.243)(6.476.20)(396.038)(39.038) 2417 P se .... 2418 B18 (26.582.878)(26.065.008)(517,80)(517.870) 2419 ROLDoN Pag 9.39 Yeand FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNe FACTOR Ref TOTAL OTHER IDAHO ADUSTMENT ADJTOTAL 2420 2421 111HP Acc Prv fo Amort-Hyro 2422 P SG (34.515)(323.136)(20.84)(20.84) 2423 P SG 2424 P SG (4.159)(3.901)(252)(252) 2425 P SG (311.119)(292.36)(18.820)(18.820) 2426 B18 (659.914)(620.003)(39.911)(39.911) 2421 2428 2429 1111P Acem PlO fo Amor-lntlble Plant 243 I-SITUS S (134.912)(39.619)(695,233)(69233) 2431 P SG 2432 P SG (29.202)(281.106)(18.09)(18.09) 243 P SE (859.911)(803.213)(56.63)(56.63) 2434 t-SG (31.441.492)(29.539.930)(1.901.562)(38.851)(1.940.213) 243 i-G SG (10.582.599)(9.942.510)(64.029)(64.029) 243 I-S SG (2.491.681)(2.34.992)(150.696)(150.696) 2431 CUST CN (19.592.211 )(16.351.718)(3.234.433)(3.23.43) 243 P SG 2439 P SG (19.919)(18.71)(1.208)(1.208) 244 PT SO (248.321.716)(234.011.311)(14.310.459)(14.310.459) 2441 B18 (314.343.169)(353.335.415)(21.008.353)(38.651)(21.041.005) 244 1111P Les No Plnt 244 NUTIL OTH --.-. 24 (374.343. 769)(353.335.415)(21.008.353)(38.651)(21.047.005) 24424 111390 Acc Amtr - Capil Lease 2441 G-ITUS S 244 P SG 244 PTD SO 245 2451 2452 Re Ca i. Am 245 2454 Totl Ac:um ProisIon for AmrtIzation B18 (42.210.256)(380.606.400)(21.603.856)(38.651)(21.642.507) 245245 2451 245245 Su of Amorn by Fac248S (11.181.84)(11.086.610)(695.233)(89,233) 2481 DG 246 OGU 248 SE (859.911)(803.213)(56.63)(56.38) 246 SO (255.194.019)(240.481.521)(14.106.491)(14.106.491) 246 CN (81.511.228)(18.25.312)(3.314.85)(3.314.85) 246 SST 2461 SSGCH 246 SG (46.803.255)(43.912.623)(2,8.632)(38.651)(2.86.283) 2469 Less Cal Lease -.-- 2410 Tot Prvisin For Amorton by Factor (402.210.256)(38.606.400)(21.603.856)(38.651)(21.642.507) 10 Idaho December 2007 General Rate Case December 31, 2007 Historical Loads Year-End Factors Page 10.1 ID D E C E M B E Z O G E R A R A T E C A E FA C T O R B A E D O N D E C E M B E R Z O H I S T O R I L O A ~u c R E V I E D P R O T O C O L DE S C I U P T f O N Si t u s S t e G e n e r e t l n S s t e _ I l P i i " - C o l i o n $ G ' Sy S t e _ r l l ( R . . P . C o l i o n $ G ' Di v i s i o G e n e r e - P e e . P o w Di v l s l o n e l G e n e r t i o n - R . M . P ; Sy s t e C a p a c i ,S y s t e E n O ! SY S l e m E n e r g ( P a c . " - C . . o n S E l Sy s t e E n e r g ( R . M . P . e o s t o n i 1 . . Ol v i Í l E i i - P a C P o w ,g l v l s l o n a E n e i i . R . M . P . Sy s t e m O v e r h e a d !i y s t e O v r h e a d ( P i i P o w e o S I l o n S O L $y s t è m O v e r h e a d ( R . M . P . C . . o n s e l Oi v i o n a l O V e r h e a d . P a c . P o w r Ol v l l o n à i O v ~ r h e a d . R . M . P . P o w .G r o i i P 1 a n l - S y s t e m Sx i t e m G r o s i P l a n t . . P a c . P o w r ~T G r o i i P l a n t . R . M . P . Sy s t e m N e l P 1 a n l Sa u o l S X s t e r n C a p a C o m b u n T U f I n Be n o n a l S y s t e m E n e r g C o m b u a t i T u r Se " " 1 S y s t e m C ~ ! Y C h o i i a ~e a a o S y a t e m E n O ! C h o l a §e a s o a l S ~ s i e m G e n e r a t i n C h o So a a o n a l S y s t e m C a p a P u n : . . s Sa a s o a l S y s t e m E n e ! J P u r c a . . Se a s o n a l S y s t e m G e n e r a t i n C o n t Se a s o n a l S y s t e m G e n e r a t i o n C o m b u s t i T u r b Ml d - l u m b l a Di v l o i N e l P l a n t O l a l r b u n õi v l s l l G e n e a t o n . H u n ! l l o Di v i s i o a l E n e r g y ' H u n t i n g t o n Di v i s i o n N e l P l a n t G e n e r l - M i n e . P a c " - Ol v i a i o n N e l P l a l G e n e r a l - M i n e . R . M . P . Di v i s i o n N e t P l a n t I n t a n g i b l e . . P a c . P o w Olv a l o n N e l P ! a l l n t e n g i b l . R . M . P . Olv i i i o n N e t P l a n t S t e a m . . P a c P o w r Di v i a l o n N e t P l a n S t e a m . R . M . P . Ol v l a l o n N e l P l a n l H x d . P a c P o Olv l a i o n N e l P 1 a n l H y d ' R . M . P . Sy s i e m N e l H y d P l a n l - P a e . P o w r Sy s t e m N e t H y d P l a n l . R . M . P . Cu i t o m e r . . S y s t e m Cu s t o m e r . . P a c . P o w r Cu s t o m e r - R . M . P . Wa s h i n g t o B u i i n . . . 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I! i ¡.ill Iii l~!dllh J l llJlillllill J i 11i1ii i ~ FACTORS BAED ON DECEMBER 207 HISTORIAL LOAD Idho Deber 207 General Rate Ca.e COINCIDENTAL PEAKS Mo Jan-7FeJ7 Ma-G7 Pn-G7Ma7Joo7Jul7Pu7se70c7 Nov70e7 MoJan7 Feb-7 Mar-G7 Pn-G7Ma7Ju7Jul7Puse7 oc-G7Nov70e7 MoJan7FeJ7 Ma-G7 Pn-G7May7Ju7Jul7Pu7Sep70c7Nov0e7 MoJa7FeJ7 Ma-G7 Pn-G7Ma7Ju7Jul7Pu7se70c7Nov7De Mon Jan-7FeJ7 Mar-G7 Pn-G7May7Jun7Jul7Pu7se70c7N070e7 Da 16 2 1 30 31 20 10 14 4 31 28 . 11 Da 16 2 1 30 31 20 10 14 4 31 28 11 Da 16 2 1 30 31 20 10 14 4 31 28 11 Da TI16 802 801 19030 15031 1700 20 170010 1700 14 17004 16031 8028 18011 180 Day Tim16 802 801 19030 150 31 1700 20 170010 1700 14 17004 16031 8028 18011 180 Time8080 190 150 170 170 1700 1700 16080 180 160 I METERED LOADSlCPJ I Non.FERC FERC CA OR WA E.WY Tot UT 10 W.WY UT NETUT Total 178 2.84 789 1.22 3.228 43 152 28 3,2 8.64 163 2.68 793 1.04 3.137 462 149 25 3,112 8.433 160 2.311 641 1.027 3.139 387 144 27 3,112 7,80 125 1.748 470 915 3.197 451 131 31 3.166 7,037 150 2.150 631 894 3.20 64 127 30 3.179 7,80 159 2.163 678 981 4.123 64 138 40 4.083 8,87 160 2.60 754 989 4.424 701 141 43 4,381 9.n5 165 2.310 707 1.00 4.473 60 136 43 4,429 9.40 129 1,60 82 1.018 3.99 502 124 37 3.959 8.254 131 2,181 690 90 2,723 370 143 23 2.700 7.144 145 2.43 711 1.02 3.475 46 146 29 3.44 8.395 155 2.517 762 1.08 3.552 43 162 30 3.522 8.650 1821 27812 8.253 11.893 42,676 6,093 1,690 38 42,289 100.237 (less) TI8080 190 150 1700 1700 1700 170 16080 180 180 Adlustments for Curtilments. Buv. Thah. and Load Na Lonaer Served fReductins to Load) I NoiiFERC FERC -. CA OR WA E.WY UT 10 W.WY UT NETUT Tot ---- ---. .-.- ---. .-.- (89).(89)(89) (9)(71)(90)(160) (88)(71)(88)(159) (85)(71)(85)(156) --.. -(71)-(71) (92).(92)(92) -..-44\283\-.144 721\--equals I COINCIDENTAL PEAK SERVED FROM COMPANY RESOURCES i Non-FERC FERC -. CA OR WA E.WY UT 10 W.WY UT NETUT Totl 178 2.84 789 1.022 3,28 43 152 28 3,20 8,64 163 2.68 793 1,04 3,137 462 149 25 3.112 8.43 160 2.311 641 1,027 3.139 387 144 27 3,112 7,80 125 1.748 470 915 3,197 451 131 31 3.166 7,037 150 2.150 631 89 3.2 64 127 30 3.179 7,80 159 2.163 678 981 4.035 64 136 40 3.99 8,798 160 2.60 754 98 4,33 63 141 43 4.292 9.615 165 2.310 707 1.00 4.38 53 136 43 4.341 9.247 129 1.88 626 1.018 3.910 431 124 37 3.873 8.09 131 2.181 69 90 2.723 370 143 23 2.700 7.144 145 2.43 711 1.02 3.475 38 146 29 3.44 8.324 155 2.517 762 1.089 3.46 43 162 30 3,43 8,55 1,821 27.812 8,253 11893 42232 5,810 1,690 38 41,846 99,511 + plus Adiustrent for Ancillary Services Contrcts Includlna Reserves (Additions to Load) i Non-FERC FERC i CA OR WA E.WY UT 10 W.WY UT NETUT Totl ..- .-. .-- ..- -.. 71 -71 71 .71 71 .71 71 -71 .-. 71 .71 ... ....-35 .--35--equals Time8060190 150 1700 1700 1700 1700 16080160 180 I NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (CP) . Prior to temperature adjustment I i Non-FERC FERC I CA OR WA -c E. WY UT 10 W.WY UT NETUT Total 178 2.84 789 1,022 3.228 43 152 28 3.200 8.64 163 2.68 793 1.04 3.137 46 149 25 3.112 8.433 160 2.311 641 1,027 3.139 387 144 27 3,112 7,80 125 1.748 470 915 3.197 451 131 31 3.166 7.037 150 2.150 631 89 3.20 64 127 30 3.179 7.80 159 2,163 678 981 4,03 717 136 40 3,99 8.86 160 2.60 754 98 4.33 701 141 43 4,22 9,68 165 2.310 707 1.00 4,38 60 136 43 4,341 9,318 129 1,88 82 1.018 3.910 502 124 37 3,873 8,169 131 2.181 69 90 2.723 370 143 23 2,700 7.144 145 2.43 711 1.020 3,475 46 146 29 3,44 8.395 155 2.517 762 1.069 3,460 43 162 30 3.43 8,556 1,821 27.812 8.253 11,893 42,232 6164 1,69 386 41,846 99,86 Pag 10.13 ALLOCTIONS USINT HISTORICAL LOADS FACTORS BASD ON DECEMBER 207 HISTORICAL LOAD Idho Deembe 207 Geerl Rate Case COINCIDENTAL PES Month Jan7FelH Mar'(7 Ap'(7 May.(7 Jun7JuJ7 Aug7Se70C.( Nov'(7De7 MontJan7Feb7 Ma'(7 Apr'(7 May.(7Ju7 JuJ7Au7Sep7 0c'(7 No'(7De MoJan7Feb7 Mar'(7 Ap'(7 May'(7 Jun-7 Jul.7Au7Se70c'(7No.(De7 MoJa7Feb7 Mar'(7 Ap'(7Ma7Ju7JuI7Aug7Se70c'(7 Nov'(7De7 MonthJa7Feb7 Mar'(7 Ap'(7 May.(7 Jun7JuI7Aug7Se70c'(7No.(De7 Da 16 2 1 30 31 20 10 14 4 31 28 11 Da 16 2 1 30 31 20 10 14 4 31 28 11 Da 18 2 1 30 31 20 10 14 4 31 28 11 Da 16 2 1 30 31 20 10 14 4 31 28 11 Day 16 2 1 30 31 20 10 14 4 31 28 11 Tim8080 190 150 1700 1700 1700 1700 16060 160 160 I NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (CP) . Prior to temperature adjustment I I Non.FERC FERC i CA oR WA E.WY UT 10 W.WY UT NETUT Total 178 2.84 789 1,02 3,228 430 152 28 3,200 8,84 163 2.88 793 1.04 3,137 46 149 25 3,112 8.43 160 2,311 641 1,02 3,139 387 144 27 3,112 7.60 125 1,748 470 915 3,197 451 131 31 3,166 7,037 150 2,150 631 89 3,20 64 127 30 3.179 7.80 159 2.163 678 981 4,03 717 136 40 3,99 8,869 160 2.60 754 989 4,335 701 141 43 4,292 9,68 165 2,310 707 1,00 4,385 60 136 43 4.341 9.318 129 1,86 62 1,018 3,910 50 124 37 3,873 8.169 131 2,181 69 90 2,723 370 143 23 2,700 7.144 145 2.43 711 1,02 3,475 46 148 29 3,44 8,395 155 2,517 76 1,06 3,46 43 162 30 3,43 8,55 1621 27812 8253 1189 42232 6164 1690 38 4184 9986 (less) TI6060190150 1700 1700 1700 1700 16080 160 160 Adjuen fo Inc:menllrraatlon Lo C-i Prram Curtilment I Non.FERC FERC CA oR WA E.WY -or 10 W.WY UT NETUT Totl.. .. .. .. .. (115)(115) (157)(157) (101)(101) (100)(100).. .. .. ....473 ...(473 equals Tim8060190150 1700 1700 1700 1700 16080180180 I NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (CP)I r Non.FERC FERC CA OR WA E.WY UT 10 W.WY UT NETUT Tota 178 2.84 789 1,02 3,22 43 152 28 3.200 8.84 163 2.88 79 1,04 3,137 46 149 25 3,112 8,43 160 2,311 641 1,027 3.139 387 144 27 3.112 7,60 125 1,748 470 915 3.197 451 131 31 3.166 7,037 150 2.150 631 89 3,20 64 127 30 3,179 7,80 159 2,163 678 981 4,03 60 136 40 3,99 8,754 160 2.60 754 98 4,33 54 141 43 4,29 9,529 165 2,310 707 1.00 4,38 50 136 43 4,341 9.216 129 1.86 62 1.018 3,910 40 124 37 3,673 8.06 131 2.181 69 90 2.723 370 143 23 2,700 7.144 145 2,43 711 1,020 3,475 46 146 29 3,44 8.395 155 2,517 76 1,06 3,46 43 162 30 3,43 8,55 1821 27812 8253 11893 42232 5691 1690 386 4184 99392 (less) TI6080190 150 1700 1700 1700 170016060 180180 Adent fo Coidel S- Peks TemDerature Adustent I Non'¡ERC FERC i CA OR WA E.WY UT 10 W.WY UT NETUT Total (11)(164)(45)(12)(119)(23)(2).(119)(37) (9)(151)(97)(28)(40)(5)(1).(40)(33) (3)(58)(33)(14)(65)(12)(2).(65)(187) (2)(14)(5)(12)(240)1 (1).(240)(274) (11)(278)(120)11 (99)(5)(0).(99)(502) (6)(248)(82)(21)(55)(12)(2).(553)(92) (10)(315)(103)13 (150)(5)(1).(150)(571) (4)(145)(60)12 (170)6 (0).(170)(31) 6 123 (12)(24)65 13 1 .65 171 3 64 (66)(8)44 (0)1 .44 38 (1)(36)(17)(4)(62)(11)(1).(62)(132) 1 32 (46)(25)(39)(13)(1).(39)(89) (46 1211 68\113 1428 (671 9 .11428\135581 equals Tim6080 190 150170 1700170 1700 16080 180160 r NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (CP)1 i Non.FERC FERC I CA OR WA E.WY UT 10 W.WY UT NETUT Tot 167 2,66 744 1,010 3,108 407 150 28 3.081 8.247 154 2,53 69 1,015 3,097 457 149 25 3,071 8,101 157 2,253 60 1,012 3,074 375 142 27 3,047 7.82 123 1.73 46 90 2,957 45 130 31 2.926 6,763 140 1,871 511 90 3,110 63 127 30 3,060 7,30 153 1,916 597 96 3,46 59 134 40 3,44 7,83 151 2.29 651 1,00 4.164 53 140 43 4,141 8,58 161 2,165 647 1,02 4,215 512 135 43 4.171 8,855 135 1,98 614 99 3,975 415 125 37 3,93 8,240 134 2,245 624 898 2,767 370 144 23 2.744 7,182 143 2,40 69 1,016 3,413 449 144 29 3,38 8,26 157 2,549 716 1,04 3.421 420 161 30 3,39 8,469 1775 26601 756 11760 40804 5624 1661 386 40418 9583 Pag 10.14 ALLOCTIONS USING HISTORICAL LOADS FACTO BAED ON DECEMBER 2007 HISTORICAL LOAD icaho Deember 2007 Generl Rate Case ENERGY Yfl Mo207 Jan1207 Feb7 207 Mar-G7207 Ar-G7207 Ma7207 Ju207 Ju7207 Au720 Se720 0d207 N07207 De7 Yea Mo207 Jan207 Feb7207 Ma-0 207 Ar-G7207 Ma7207 Ju207 JuI7207 Au72007 Se 207 Oc-G72007 N072007 De7 Yea Mon207 Ja7207 Feb7 207 Mar-G720 Ar-G7207 Ma207 Jun720 JuI720 Au7207 Se7207 0C7207 N072007 De7 Year Mon 2007 Jan7 2007 Feb7 2007 Ma-G72007 Ar-0200 May7207 Jun72007 Jul-7207 Au7207 Se7 207 oe-G72007 N072007 De7 Yfl Mo207 Ja7 2007 Feb7 2007 Ma-G7 207 Ar-G7207 May72007 Jun-7207 JuI7207 Au7207 Se7 207 Oc-G7207 N07207 De7 I METERED LOADS (MWHIrNon.FERC FERC I CA OR WA E.WY Tot UT 10 W.WY UT NetUT Tot 97.192 1,572,33 461.73 715.08 2,113.473 29.94 99.86 17.410 2.09,06 5.35.631 82.86 1.291.88 371.626 628.94 1,810.68 224,266 89.442 14,496 1.796.190 4.50.716 97,215 1.26.162 353.79 68.825 1.80.206 250,763 94.423 15.679 1.784.528 4.525.392 87.951 1.170.197 324,757 621.20 1.719.957 251.970 90.381 15.43 1.704.524 4.26,420 92.263 1.20.89 311.841 63.787 1.918.429 38,08 93.54 17.398 1.901.031 4.84,841 93.106 1.193.34 34.371 64.991 2.112.03 447,449 92.020 19.402 2.092,631 4.926,316 91.89 1.33,26 411,50 683,65 2.50.08 461.357 97.139 23.38 2.476.721 5.578,706 93.60 1.30,327 38,54 66,158 2.428,152 357,794 94.43 22.94 2.40.206 5.35,017 74,89 1.181.39 35.019 65.342 1,927,54 30,751 86.712 17.370 1.910.170 4.577.652 78.582 1,40.775 38.128 65.33 1.84.702 265,181 96.972 15.753 1.82,949 4.55.65 80.05 1,331.073 391.731 682,29 1,94.814 271.86 99,710 15,48 1.925,35 4.m.589 95.180 1,477.040 449,310 733.688 2.165,805 285,087 109,411 17,689 2.146,138 5.315.522 106595 15,573.692 4532.172 7.98.310 24.280,884 3.803,529 1,144,056 212,381 24.06503 58.38.238 (less) Adlustments for Curtilments, Buy. Throuahs and Load No Lonoer Sered (Reductions to Load) Non.FERC FERC -i CA OR WA E.WY UT 10 W.WY UT NETUT Tot (5.977 .(5.977 (5.977 -..- ...- -(2).(28).(58).(58) (5.66)(1.541)(5.869)11,210) (6.68)(9,33)(6.68)(16.016) 11.54)(9,001)11.54)(16.54) (4.33)(4.916)(4.33)(9.246) -(4.55)-(4.55) .(2.522)-(2.522) (6.013);8.615)(6.013)(14.629) ---.36.215 /41,324)..36,215)17 ,539\--equals I LOADS SERVED FROM COMPANY RESOURCES (NPC) i Non.FERC FERC I CA OR WA E.WY UT 10 W.WY UT NeIUT Tot 97,192 1.572.33 461.73 715.08 2,107,496 296,94 99.86 17.410 2.09.08 5,35.65 82.867 1,297.88 371.626 628.94 1.810,68 224,2 89.442 14.49 1,796.190 4.50.716 97.215 1.280.162 35.796 68.825 1.80,20 250,763 94.423 15.679 1,784.526 4.525.392 87.951 1.170,197 324,757 621,20 1.719.95 251,69 90.381 15.43 1.704.524 4.26,140 92.26 1.20,896 311,841 63,787 1.918.429 38,520 93,54 17.396 1.901,31 4.84.08 93.106 1.193.34 34.371 64,991 2,106.36 44.90 92,020 19,402 2.08.962 4.919,108 91.69 1.33.26 411.50 68.659 2,49.40 452.021 97,139 23,363 2.470.041 5,56,69 93.807 1.30.327 38.54 68.158 2.420.607 34.793 94,43 22.94 2.397.861 5.342.471 74.89 1.181.393 35.019 65.342 1.923.209 295.835 86.712 17,370 1.90.84 4,58,406 78.56 1,240,775 38.128 65.33 1.84,702 260.628 96,972 15,753 1.827.949 4.54,101 80.05 1.331,073 391.731 862.297 1.94,814 269.36 99,710 15.48 1.92,35 4.775,047 95.180 1.477,04 44,310 733,68 2.159,792 276.472 109,411 17,669 2.142,123 5,30.89 1.06,595 15.573,692 4.532.172 7.989,310 24,244,669 3,762,205 1144,056 212,381 24.032,289 58,310,699 + plus Adlustments for Ancillary Services Contrcts Includina Reseres (Additions to Load) I Non-FERC FERC 1 CA OR WA E.WY UT 10 W.WY UT NetUT Tot 38 1,295 38 1.68 492 224 49 717 420 229 420 64 260 993 26 1.254 421 1.322 421 1.743 347 4.759 347 5.106 180 13,45 180 13.63 596 12.437 596 13,03 35 5.851 35 6.201 326 6.43 326 6.759 167 2.710 187 2.878 418 9,857 418 10.275 .-..4.36 59568 -.4,36 63.931 = equals I NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (MWH) . Prior to temperature adjustment 1 I Nan-FERC FERC I CA OR WA E.WY UT 10 W.WY UT UT Totl 97.192 1.572,33 461.738 715.080 2.107.681 30.23 99,86 17.410 2.09,471 5.35,33 62.867 1.297,88 371.26 628,94 1.811,181 224.491 89,42 14,496 1.796.682 4.50.432 97,215 1.26.162 35,796 66.825 1,80,627 250,99 94,423 15.679 1.784,94 4,526.042 87,951 1.170.197 324.757 621.206 1.720,218 252,68 90.381 15.433 1.704.785 4.267,394 92.263 1,20.89 311,641 63,787 1.918.65 38,842 93.54 17.396 1.901.452 4,647.824 93.106 1,193,34 34.371 64,991 2.106.711 45.667 92.020 19,402 2.087.30 4.924.214 91.69 1.33,260 411,50 68,659 2,49.583 46.479 97.139 23,38 2.470.221 5.576.328 93,607 1.30,327 38.54 68,158 2.421.20 381.23 94.43 22.94 2.39.257 5.35,50 74.896 1.181.393 35,019 65.342 1,923,58 301.68 86,712 17,370 1.90.190 4,574,607 78.582 1.240.775 38,128 659,33 1,84,028 267.061 96.972 15.753 1.628.275 4.55,86 80.05 1.331.073 391,731 662.297 1,94,961 272.074 99.710 15,48 1.92.521 4,777,925 95.180 1.477.04 449,310 733,68 2.160,210 286,329 109.411 17,669 2.142.541 5.311,169 106,595 15,573,692 4,532.172 7.989,31Q 24,249,033 3,821,773 1.144,056 212,381 24,036,652 58,374,631 ALOCTIONS USING HISTORICAL LOADS FACTORS BAED ON DECEMBER 2007 HISTORIAL LOAD Idaho Der 207 Genenl Rat Ca.. ENERGY Yea Mo207 Jar7 2007 Feb720 Ma-0200 Al.o7207 May720'1 Ju7207 Jul7207 Ai7207 Se207 0c7 207 Nov.o7207 0e7 Ye¥ Mo207 Jar7207 Feb7 207 Mar.o720 Al.o7207 May7207 Jun7207 Jul7207 Ai7207 Sep7207 0c7207 N07207 0e7 Yea Ma'"207 Jan-7207 Feb7 2007 Mar.o7207 /l.o7207 Ma7 2007 Jun7207 Jul7207 Au7207 Se7207 0c7 2007 Nov.o72007 0e7 I NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (MWH) . Prior to temperature adjustment I I NOn-FERC FERC 1 CA OR WA E.WY UT 10 W.WY UT UT Totl 97,192 1.572.33 461.738 715,08 2,107,881 30.239 99,86 17,410 2.09,471 5.35.33 82.86 1.29.88 371.626 628.94 1,811.181 224.491 89,442 14.498 1,796.682 4.50.43 97,215 1.60,162 353.798 86825 1,80.627 250.993 94.423 15,679 1.784.94 4.526.042 87,951 1.170.197 324.757 621.20 1.720.218 252.68 90.381 15.43 1,704.785 4.26.39 92,26 1.20,89 311.641 63,787 1,918.85 38.842 93.54 17.39 1.901.452 4,647,824 93.106 1.193.34 34.371 64,991 2.106,711 45.667 92.02 19.40 2.08,30 4,924.214 91,69 1,33,2 411.50 68,659 2.493.58 46.479 97.139 23.36 2.470.221 5,576.328 93.607 1,30,327 38.54 68.158 2,421,203 361.23 94.43 22.94 2.398,257 5,35.50 74,896 1.181.39 35.019 65.342 1.923.56 301,68 86.712 17.370 1.90.190 4.574.607 78,562 1,240.775 36,128 65.33 1.84.028 267,061 96.972 15,753 1.82,275 4,552.86 80,05 1.331.073 391,731 68.297 1,94.981 272.074 99.710 15.46 1.25,521 4,m.92 95.180 1.477,04 449.310 73,68 2,160.210 286.329 109.411 17,66 2.142,541 5,311.169 106.595 15,573,692 4.532.172 7,989310 24,249,033 3.821.773 1,144,05 212,381 24036,652 58374.631 (less) Temiirature Adjustment for Enerov I No-FERC FERC I CA OR WA E.WY UT 10 W.WY UT NETUT Tola (1,781)(14.48)(7.40)(3.576)(38.152)(4.903)(784)-(38.152)(71.083) (327)3.403 (745)2,2 7.50 2,73 297 .7.503 14.68 751 21.36 2.531 5.59 12.574 2,53 44 -12.574 46.32 (183)(659)(4.155)(1,82)(8.517)15 115 .(8.517)(15.20) (85)(11.30)(3.772)(2.522)(61.43)(2,66)(135)-(61.43)(82,88) (342)(9,46)(88)(3,577 (85.55)(3.26)(252)-(85.55)(103.33) (1.193)(24,707)(22,807)(5,579)(141.729)(4.182)(44)-(141.729)(20.63) (113)(8,702)(2,623)(3.08)(101,45)(3.585)(251).(101.45)(119,818) (419)(13.36)(4.624)(2.93)(40,93)(1.764)(128)-(40.93)(64,165) 53 4.247 (2.423)(1.357)(8.016)(842)(9).(8.016)(8.231) 84 9,721 (4.35)3.23 5.592 (80)23 .5.59 14.420 (46)13.496 3.756 (3.104)(10.682)874 (20).(10.682)4.089 438 129,986 147,496 16.448 1470,800 15,536 1,196 -1470,8001 f585,848l equals I NORMALIZED LOADS FOR JURISDICTIONAL ALLOCATION (MWH)1 i Non.FERC FERC -i CA OR WA E.WY UT 10 W.WY UT NetUT Totl 95,412 1.557.85 45,33 711,50 2.06,729 295.33 99.08 17.410 2.05.319 .5,283.250 82.54 1,301.28 370,881 831.22 1,818,68 226,764 89,739 14.49 1.80.185 .4.521.115 97.96 1,281.99 35,329 674.424 1,813.201 253,5 94.867 15.679 1.797.522 .4.572.370 87.767 1,169.53 320.603 619.38 1,711,701 252.698 90.49 15.43 1.69.268 .4.252.187 91,413 1,195.587 307,870 63.265 1.857,420 38,973 93.40 17.398 1,84.022 -4.56.93 92,764 1,183,683 34,490 64.414 2,021.159 447,399 91.768 19,402 2,001,756 -4.820.876 90,50 1.30.55 38,702 678.08 2.351.85 461,97 96.697 23,36 2,328.492 -5,375.689 93,493 1,30.625 38.920 68.06 2.319.747 357,646 94.185 22.94 2.2.801 .5,235.686 74.477 1,168.033 351.395 647.40 1,682,625 299,922 86,585 17.370 1.865,255 .4,510.442 78.616 1,45,022 36.705 657.977 1.83.012 266,419 96.879 15.753 1.820.259 -4,54.629 80.123 1.34.794 387.378 66.53 1.94,574 271.995 99.94 15.46 1.931.113 .4.792.34 95.133 1490,53 45,06 730,584 2149,528 287,203 109,207 17,66 2.131,860 -5315.258 1,06,208 15,543,706 4,48,676 7,972,861 23,778,233 3,80,237 1,142,861 212,381 23.565,852 .57.788,783 Pag 10.16 ALLOCATINS USING HISTORICAL LOA FA C T O R B A E D O N D E C E M B E 2 0 7 I l T O R C A L O A D Iu D e c e m . . 2 0 0 7 G o . . 1 R a l e C _ CA F O R I A OR E G O WA S I N T O N MO A N WY O M N G UT A H ID A H WY O M I N FE R C au _ i 1. 0 6 , 2 0 15 , 5 4 , 7 0 6 4, 4 8 4 , 6 7 6 0 7, 9 7 2 , 8 6 1 23 . 5 6 5 . 5 2 3. 8 0 , 2 3 7 1. 1 4 2 , 8 6 1 21 2 . 3 8 1 Sy m E n F a c t 1. 8 3 % 26 . 8 9 7 4 % 7. 7 6 % 0. _ 13 . 7 9 8 % 40 . 7 7 9 3 % 6. 5 8 % 1. 9 7 0. 3 8 7 5 % 10 0 . 0 0 Il i l o a l E n e r g - P a c l l 3. 6 4 53 . 4 8 % 15 . 4 3 1 ¡ " 0. _ 27 . 4 3 % D. _ O. _ D. _ O. _ 10 0 . 0 0 Il i l o a l E n e r g - U t h D. _ O. _ D. _ O. _ 0. _ 62 . 0 3 13 . 2 4 _ 3.9 7 9 3 % 0. 7 3 9 3 % 10 0 . 0 0 Sy t e m _ F a c 1. 8 4 7 7 % 27 . 5 4 2 6 % 7. 8 6 0. _ 12 . 8 6 % 41 . 2 6 0 % 8. 0 4 7 Ø 1. _ 0.3 9 4 3 % 10 0 . 0 0 Di G e n _ - P a c 3.0 1 2 % 55 . 1 7 1 5 % 15 . 5 0 7 % 0. _ 25 . 3 7 8 7 % D. _ o. _ D. _ O. _ 10 0 . 0 0 % Dl i i i o G e _ - U t a h D. _ O. _ D. _ O. _ 0. _ 93 . 5 2 1 4 % 12 . 0 7 7 0 % 3.1 4 2 % 0.7 8 7 4 % 10 0 . 0 0 Sy t e m C a p ( 1 Ac o r 1.7 7 4 . 9 26 , 6 0 1 . 2 7,1 5 8 . 2 0. 0 11 , 7 8 0 . 3 40 . 4 1 7 . 8 5, 2 3 . 9 1,8 0 . 8 38 . 4 85 . 8 3 . 7 _e d A c 1, 7 7 4 . 8 26 , 6 0 1 . 2 7.5 6 . 2 0. 0 11 , 7 8 0 . 3 40 , 4 1 7 . 8 5.6 2 3 . 9 1,6 8 . 8 38 . 4 85 , 8 3 3 . 7 Ro l e I n 1.7 7 4 . 26 , 8 0 1 . 7,5 6 . 2 0. 0 11 . 7 8 0 . 3 40 , 4 1 7 . 8 5,8 2 . 9 1.6 8 . 9 38 . 4 85 , 8 3 . 7 Ro l l e n w i H y A d . 1, 7 7 4 . 8 26 , 6 0 1 . 2 7,5 6 . 2 0. 0 11 , 7 8 0 . 3 40 . 4 1 7 . 8 5,8 2 . 8 1,6 8 . 8 38 . 4 85 , 8 3 3 . 7 Ro l l e . 1 n w i O I l , S Y I A d j . 1, 7 7 4 . 9 26 . 6 0 1 . 2 7.5 6 . 2 0.0 11 , 7 8 0 . 3 40 . 4 1 7 . 8 5. 5 2 3 . 8 1, 6 8 . 8 38 . 4 85 , 8 3 3 . 7 Sy i i e m C a p a c i t F a c o r Ai c o 1. 8 _ 27 . 7 5 7 7 7. 8 9 7 2 % 0. _ 12 . 2 6 2 5 % 42 . 1 7 4 Ø 5. B B ' 1 1. 7 5 4 0 % 0. 4 0 3 2 10 0 . 0 0 Mo m e d _ 1. _ 27 . 7 5 7 7 % 7. 8 8 7 2 % 0. _ 12 . 2 9 % 42 . 1 7 4 Ø 5. 8 6 8 4 % 1. 7 5 4 0. 4 0 10 0 . 0 0 Ro l l e d I n 1. _ 27 . 7 5 7 7 % 7. 8 8 7 2 0. 0 0 0 0 12 . 2 9 % 42 . 1 7 4 Ø 5. B B ' 1 1.7 5 4 0 % 0. 4 0 3 10 0 . 0 0 Ro l d - I n w i H y A d . 1. 8 5 2 0 % 27 . 7 5 7 ¡ " 7. 8 9 7 2 % 0. _ 12 . 2 9 2 5 42 . 1 7 4 Ø 5. B B ' 1 1. _ 0. 4 0 10 0 . 0 0 _I n w i O I . S y a A d j . 1. 8 5 2 0 % 27 . 7 5 7 7 % 7. 8 8 7 2 % 0. 0 0 0 % 12 . 2 6 2 5 % 42 . 1 7 4 Ø 5. B B ' 1 1. 7 _ 0. 4 0 10 0 . 0 0 Sy l t e m E n l l ( k w h ) Aic o r d 1, 0 6 , 2 0 8 15 . 5 4 3 . 7 0 6 4,4 8 4 . 8 7 8 0 7.8 7 2 . 8 6 1 23 , 5 B 5 . 5 2 3, 8 0 , 2 3 7 1.1 4 2 . 8 8 1 21 2 . 8 1 57 . 7 8 8 , 7 8 3 Mo d i f i A i c o r 1.0 6 . 2 0 8 15 , 5 4 3 . 7 0 6 4,4 8 4 , 6 7 8 0 7, 9 7 2 . 8 8 1 23 . 5 6 , 8 5 3. 8 0 , 2 3 7 1.1 4 2 , 8 8 1 21 2 . 3 8 1 57 , 7 8 8 . 7 8 3 Ro l l e I n 1,0 6 , 2 0 8 15 , 5 4 3 . 7 0 6 4. 4 8 , 6 7 8 0 7, 9 7 2 , 8 6 1 23 , 5 6 . 8 5 2 3.8 0 . 2 3 7 1, 1 4 2 , 8 8 1 21 2 , 3 8 1 57 , 7 8 8 , 7 8 3 Ro l e n w i H y A d . 1, 0 6 , 2 0 15 , 5 4 , 7 0 6 4.4 8 4 . 8 7 6 0 7, 9 7 2 , 8 8 1 23 , 5 6 . 8 5 3.8 0 , 2 3 7 1, 1 4 2 . 8 8 1 21 2 , 3 8 1 57 , 7 8 8 , 7 8 3 Ro l l e d I n w i h O I - s A d . 1, 0 6 . 2 0 15 , 5 4 3 , 7 0 6 4,4 8 4 . 6 7 6 0 7. 9 7 2 . 8 8 1 23 , 5 6 . 8 5 2 3. 8 0 8 . 2 3 7 1. 1 4 2 , 8 8 1 21 2 . 3 8 1 67 . 7 8 8 , 7 8 3 Sy t e m E n e F a c t o Ai c o 1.8 3 4 % 26 . 8 8 7 4 % 7.7 6 0 5 % 0. _ 13 . 7 9 8 % 40 . 7 7 9 3 % 6. 5 8 5 % 1. 7 7 ¡ " 0. 3 6 7 6 % 10 0 . 0 0 Mo d i f i d A c r d 1.8 3 4 % 26 . 8 9 7 4 % 7. 7 6 % 0. _ 13 . 7 9 8 % 40 . 7 7 9 3 % 6.5 8 6 5 % 1.7 7 7 % 0.3 8 7 5 % 10 0 . 0 0 Ro l l e I n 1. 8 3 % 26 . 8 9 7 4 % 7.7 6 0 % 0. _ 13 . 7 9 8 % 40 . 7 7 9 3 % 6. 5 8 5 % 1. 7 7 ¡ " 0.3 8 7 5 % 10 0 . 0 0 Ro l l e d - n w i H y " , A d . 1.3 4 % 26 . 8 9 7 4 % 7. 7 6 0 0. _ 13 . 7 9 8 ' l 40 . 7 7 9 3 % 8. 5 8 % 1. 7 7 7 % 0.3 6 7 5 % 10 0 , 0 0 Ro l l e I n w i O I - S Y I A d j . 1.8 3 % 26 . 8 9 7 4 % 7.7 6 0 % 0. _ 13 . 9 8 % 40 . 7 7 9 3 % 6. 5 8 8 5 % 1. 9 7 7 0.3 8 7 5 % 10 0 . 0 0 Sy t e m G e n e r a o n F a c Ac c o r d 1.8 4 7 7 % 27 . 5 4 2 6 % 7.8 6 3 0 0. _ 12 . 8 6 % 41 . 8 2 0 % 6. 0 4 7 Ø 1. _ 0.3 9 4 3 % 10 0 . 0 0 Mo f i e d A c 1.8 4 7 7 % 27 . 5 4 2 6 % 7. 8 6 0. _ 12 . 8 8 5 % 41 . _ 6.0 4 7 Ø 1. _ 0. 3 9 4 3 % 10 0 . 0 0 % Ro l l d - I n 1. 8 4 7 7 % 27 . 5 4 2 6 % 7. 8 6 3 0 0. ~ ~ % 12 . 8 8 5 % 41 . _ 6.0 4 7 Ø 1. 8 0 _ 0. 3 9 4 3 % 10 0 . 0 0 Ro l l e d - I n w i H y " , A d . 1. 8 4 7 7 % 27 . 5 4 2 6 7. 8 6 0 % 0. _ 12 . 6 6 8 5 % 41 . 1 I 6. 0 4 7 8 1. _ 0. 3 9 3 % 10 0 . 0 0 Ro l l e I n w i O I - S Y I A d . 1. 8 4 7 7 27 . 5 4 2 6 % 7. 8 6 3 0 0. _ 12 . 8 6 % 41 . 6 _ 6. 0 4 7 Ø 1. _ 0. 3 9 4 % 10 0 . 0 0 ld e h o D e m b e r 2 0 0 7 G o n e r a l R a t e c a i i TH I S S E C T I O N O F T H E F A C T O R I N P U D E W I T H T H M I D C O W M B I A C O N R A T S Pa c . Po w r Pa c . Po w r Pa c , P o w Pa c . Po r Pa c . Po w r R. M . P . R.M . P . R.M . P . R. M . P . Co a c i CA L OR WA S H MO N WY O UT A H ID WY O FE R C - U P & L OT H We i l i 6, 6 8 8 00 . 6 8 5 28 , 4 6 1 45 , 8 5 6 15 1 , 3 9 5 21 . 8 9 1 6,5 5 1 1,4 2 7 38 1 , 9 6 Ro c k y Re a c h 5, 6 9 3 84 . 8 6 9 24 , 2 2 9 39 , 0 3 8 12 8 , 8 8 18 . 6 3 8 5, 5 7 7 1, 1 5 30 8 , 1 3 8 Wa n f l m 52 2 , 3 4 0 14 9 . 1 2 1 67 1 , 4 6 1 P~ o n t 24 4 , 7 1 1 24 4 . 7 1 1 Dla p l a c e m e n l 44 3 , 4 3 2 44 3 . 4 3 Su i l 35 , 1 7 2 35 . 1 7 2 ~To t l 12 , 3 8 1 1.4 3 0 , 2 2 0 20 1 , 8 1 1 84 . 8 9 2 28 0 , 2 7 7 40 , 5 2 7 12 . 1 2 6 2.6 4 2 2, 0 6 , 8 7 8 MC F a c t 0. 5 9 % 69 . 2 6 1 % 9.7 7 3 5 % 0. _ 4.1 1 1 2 % 13 . 5 7 3 5 % 1. 6 2 ¡ " 0.5 8 7 4 % 0. 1 2 8 0. _ 10 0 . _ Pa g e 1 0 . 1 7 AL O C A T I O N S U S I N G H I S T O R I C A L L O A D S Id h o D e c e m b e , 2 0 0 7 G e . . . . 1 R a t e C a . . 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Wes only 108 Hy Acle De Res (195.789.914)Pa 2.36. we only l111P Hy Rel Accle Re_(11,84.377 Pag 2.39, Wes only 154 Me end Supps (21.081)Pa 2.32, we only we Hy Ne Rele Su 34.897.897f'te Ret 11.1lRe Be.. Revue Re 40.558 Anl Eibe_ Costwe il_ Reso 10,129,071 3.89.03 20.58 (112,142.820) MW!r GRID MIcCC-.ct Acount Dnrtpton Am Mw $lwh Dlntal Rerence 55 Anual MidC Cotr CoSIS 59,02.490 2,06,879 28.59 (42,95,242) GRIDGr Reasobl Po (790.311)(7.90.311) GRID 51.126.179 (50.855,553) auFacHite. Acco Depton Am Mwh $I DHrental Reerence 55 Ut Ann Qualif Facilis CoslS 26,682,50 400,60 66.61 6,897,205 55 Or Ann Qu F-' Co 41,43,241 345,547 119.82 24,3n,09 55 1_ An Qulfie Fii Co 4,101.55 77,028 53.25 297,230 55 W' Am Qulfie Faclis Co55WV AMUal Qualif Faclit Co 66.30 11,394 58.57 104,58 55 Cell Anal Qu6f Fii Co 4.09,824 35,50 115.43 2,44,53 55 W8 Ann Qualif Fii Cost 2,191.766 20,339 107.76 1.187.250 .Tot Qu F_s Co 79,179,310 19,414 68.92 35.2,90 GRID AU Olr Gen Rerc (Ex. Wes Hyd, MI C. an QF) Acunt DeptIon Amnt Mw $lwh Rerence 50-514 St Opti & Maintenanc Exnse 88,802,654 Pa 2.5 53.545 Ea Hy 0p & Maan Exse 12,25,210 Pag 2.7, East on 54- 55 Ot Ge Opon & _ Exse 618,824,30 Pa 2.8 55 0I Pued Po Co 1,82,521,29 GRID ..IS QF and Mi 4010 R.. Eny Cre (48,019,89)Pag 2.20 4118 S0 Emss AlIs (3,153,48)Pag 2.4 Jam Riv I Ut Moun Of (7,377,175)Jer Riv Ac (Teb 5) Gr Tag Revues (6.92,170)Gre Tag (Teb 3) 40P St De Ex..104.89,607 Pag 2.15 40P Ea Hy De Ex 4,215.72 Pag 2.15. Ea on40Ot Ge Deat Exnse 63.514,424 Pag 2.15 40P MI De Exnse 0 Pag 2.15 401P East Hyro Retcesin Amo 327,571 Pag 2.16. Ea on 40 Amo of Plan Acquisiton Costs 5.479,353 Pag 2.17 Tot AU Ot Operotiii Ex..s 3,45255.622 310- 316 St EI Plan in Se 5.08,202,38 Pag 2.21 33.33 Eas Hy EI Plan in Sece 112,749.38 Pag 2.23, Ea on 30& 186 Ea Hy Relicsin 9,641.735 Pag 2.29, Eat on 34.34 Ot EI Plnt in Se 2,00,478.50 Pa 2.24 399 MI 437,270,078 Pa 2.28 108 St Accmul Deprat Res (2,45072,136)Pa 2.36 108 Ot Geti Accmu Den Resee (126.33,401)Pa 2.36 108P 0I Acul Deat Re_(158,88,819)Pa 2.38, Ea on l08HP Ea Hy Accmute Deprti Res (3.93,851)Pa 2.36, Ees on l111P Ea Hy Rel Accte Rese (2,790,669)Pa 2.39. Ea on 114 EI Plnt Acqsi Adjust 157,193,780 Pag 2.31 115 Acc Prio Acqisit Adjst (8.38,167)Pag 2~31 151 Fue St 118,297,341 Pag 2.32 25.16- 25 19 Jo Ow we De (2,368,144)Pag 2.32 25398 S0 Em AlIces (40,728,101)Pag 2.34 154 Me & Suies 73,22.690 Pag 2.32 154 Ea Hy Maals & SupplsTot Ne Rele Ba..5.070.976.55 Pr Ret 11.82% Ra Ba Reveue Reuire 59.241.58 Anl Embe Co AU Ot Getion Rerc.4,053,497.201 82073.336 49.39 MW !r GRID Totl Annual Embedded Costs 4,263,931.63 88.921,S61 47.95 Page 10.21 ALOCTIS USI HISTORICL LOA Bl z ~z::o~ l )-ii~~W~ U:: 0O~~Iia.!~ -lI"i 0:J u-.. 0.: 0 õ-~a: 41 ~ "C :J ! Q)C E'!! ~ 8241 Q)..a: 0 a lI i tsC ~ (Q0.- u...-"C I~ '!if-gæ41 ø.c ~a.=1D~Oc:~i-Ot:.g~5'- .. Q):; ãl Ü 1: B ~. 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Ø) Ø) Ø) ~ 0 0 l5 0000 l5 0 0 0~ e ~ i ~ ~ ~ ~ ~ i ~ ~ ~ ~ ~ i ~ i ~ ~ i i- ~ ~ e ~ ~ ~ ~ e ~ ~ ~ ~~ ~ O U N T A I N El e c t r i c O p e r a t i o n s R e v e n u e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy - P P L Ut a Id a h o Wy - U P L FE R C Ot h e r 45 0 2 0 0 0 FO R F D I S C I I N T - e O M M WA $1 2 7 $0 $0 $1 2 7 $0 $0 $0 $0 $0 $0 45 0 2 0 0 0 FO R F O I S C / I N T - C O M M WY P $9 5 $0 $0 $0 $9 5 $0 $0 $0 $0 $0 45 0 2 0 0 0 FO R F O I S C I I N T - C O M M WY U $1 5 $0 $0 $0 $0 $0 $0 $1 5 $0 $0 45 0 3 0 0 0 FO R F O I S C I I N T - I N O CA $1 1 $1 1 $0 $0 $0 $0 $0 $0 $0 $0 45 0 3 0 0 0 FO R F O I S C / I N T - I N O LO U $2 1 1 $0 $0 $0 $0 $0 $2 1 1 $0 $0 $0 45 0 3 0 0 0 FO R F D I S C / I N T - I N P OR $1 2 5 $0 $1 2 5 $0 $0 $0 $0 $0 $0 $0 45 0 3 0 0 0 FO R F O I S C I I N T - I N O UT $2 2 5 $0 $0 $0 $0 $2 2 5 $0 $0 $0 $0 45 0 3 0 0 0 FO R F O I S C / I N T - I N O WA $4 $0 $0 $4 5 $0 $0 $0 $0 $0 $0 45 0 3 0 0 0 FO R F O I S C / I N T - I N O WY P $8 $0 $0 $0 $8 4 $0 $0 $0 $0 $0 45 0 3 0 0 0 FO R F O I S C I I N T - I N O WY U $2 0 $0 $0 $0 $0 $0 $0 $2 0 $0 $0 45 0 4 0 0 0 GO V T M U N I I A L l O T H CA $ ( 1 ) $ ( 1 ) $0 $0 $0 $0 $0 $0 $0 $0 45 0 4 0 0 0 GO V T M U N I I A L l O T H LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 45 0 4 0 0 0 GO V T M U N l / A L l O T H OR $( 1 4 ) $0 $ ( 1 4 ) $0 $0 $0 $0 $0 $0 $0 45 0 4 0 0 0 GO V T M U N I I A l l O T H UT $6 2 $0 $0 $0 $0 $6 2 $0 $0 $0 $0 45 0 4 0 0 0 GO V T M U N l / A l l O T H WA $6 $0 $0 $6 $0 $0 $0 $0 $0 $0 45 0 4 0 0 0 GO V T M U N l / A l l O T H WY P $2 $0 $0 $0 $2 $0 $0 $0 $0 $0 45 0 4 0 0 0 GO V T M U N l / A L l O T H WY U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 0 T o t a l $6 , 7 8 5 $1 8 0 $2 , 4 9 2 $4 9 8 $4 3 1 $2 , 7 4 5 $3 6 9 $7 0 $0 $0 45 1 1 0 0 0 AC C O U N T S E R V C H G CA $1 1 1 $1 1 1 $0 $0 $0 $0 $0 $0 $0 $0 45 1 1 0 0 0 AC C O U N T S E R V C H G iO U $1 3 5 $0 $0 $0 $0 $0 $1 3 5 $0 $0 $0 45 1 1 0 0 AC C O U N T S E R V C H G OR $1 , 5 2 6 $0 $1 . 5 2 6 $0 $0 $0 $0 $0 $0 $0 45 1 1 0 0 0 AC C O U N T S E R V C H G SO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 1 1 0 0 0 AC C O U N T S E R V C H G UT $3 , 6 0 2 $0 $0 $0 $0 $3 , 6 0 2 $0 $0 $0 $0 45 1 1 0 0 0 AC C O U N T S E R V C H G WA $2 1 9 $0 $0 $2 1 9 $0 $0 $0 $0 $0 $0 45 1 1 0 0 0 AC C O U N T S E R V C H G WY P $1 8 0 $0 $0 $0 $1 8 0 $0 $0 $0 $0 $0 45 1 1 0 0 0 AC C O U N T S E R V C H G WY $2 3 $0 $0 $0 $0 $0 $0 $2 3 $0 $0 45 1 2 0 0 0 TA M P E R / R E C O N N E C T CA $2 $2 $0 $0 $0 $0 $0 $0 $0 $0 45 1 2 0 0 0 TA M P E R / R E C O N N E C T LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 45 1 2 0 0 0 TA M P E R / R E C O N N E C T OR $2 3 $0 $2 3 $0 $0 $0 $0 $0 $0 $0 45 1 2 0 0 0 TA M P E R / R E C O N N E C T UT $3 2 $0 $0 $0 $0 $3 2 $0 $0 $0 $0 45 1 2 0 0 0 TA M P E R / R E C O N N E C T WA $1 0 $0 $0 $1 0 $0 $0 $0 $0 $0 $0 45 1 2 0 0 0 TA M P E R / R E C O N N E C T WY P $1 $0 $0 $0 $1 $0 $0 $0 $0 $0 40 f 6 ~~ \ ~ O U N T A I N El e c t r i c O p e r a t i o n s R e v e n u e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Wy . P P L Ut a h Id a h o Wy - U P L FE R C Ot h e r 45 1 3 0 0 0 OT H E R CA $1 0 $1 0 $0 $0 $0 $0 $0 $0 $0 $0 45 1 3 0 0 0 OT H E R LO U $3 $0 $0 $0 $0 $0 $3 $0 $0 $0 45 1 3 0 0 0 OT H E R OR $2 5 7 $0 $2 5 7 $0 $0 $0 $0 $0 $0 $0 45 1 3 0 0 0 OT H E R SO $1 1 $0 $3 $1 $1 $5 $1 $0 $0 $0 45 1 3 0 OT H E R UT $6 5 0 $0 $0 $0 $0 $6 5 0 $0 $0 $0 $0 45 1 3 0 0 0 OT H E R WA $2 3 $0 $0 $2 3 $0 $0 $0 $0 $0 $0 45 1 3 0 0 0 OT H E R WY P $1 9 1 $0 $0 $0 $1 9 1 $0 $0 $0 $0 $0 45 1 3 0 0 0 OT H E R WY U $1 1 0 $0 $0 $0 $0 $0 $0 $1 1 0 $0 $0 45 1 3 4 0 0 WE A T H E R I Z A T N E W 0 % WA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 1 3 5 0 0 WE A T H E R I Z 1 2 % 1 2 M O LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 45 1 4 1 0 0 EN E R G Y F I N A N S W E R UT $7 0 $0 $0 $0 $0 $7 0 $0 $0 $0 $0 45 1 4 1 0 0 EN E R G Y F I N A N S W E R WA $7 $0 $0 $7 $0 $0 $0 $0 $0 $0 45 1 4 3 0 0 IN D U S T R I A L F I N A N S W E R CA $1 $1 $0 $0 $0 $0 $0 $0 $0 $0 45 1 4 4 0 0 EN G Y F I N A N S W E R L G H T CA $2 $2 $0 $0 $0 $0 $0 $0 $0 $0 45 1 4 4 0 0 EN G Y F I N A N S W E R L G H T WA $7 $0 $0 $7 $0 $0 $0 $0 $0 $0 45 1 4 9 0 0 EN G Y F I N N S W R 1 2 0 0 0 UT $2 $0 $0 $0 $0 $2 $0 $0 $0 $0 45 1 4 9 0 0 EN G Y F I N N S W R 1 2 0 0 0 WY U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 1 5 3 0 0 IR R I G A T I O N F I N A N S W E R CA $1 $1 $0 $0 $0 $0 $0 $0 $0 $0 45 1 5 4 0 0 RE T R O F I T E N G Y F I N A OR $1 $0 $1 $0 $0 $0 $0 $0 $0 $0 45 1 5 4 0 0 RE T R O F I T E N G Y F I N A UT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 1 T o t a l $7 . 2 1 5 $1 2 7 $1 . 8 1 0 $2 6 7 $3 7 3 $4 , 3 6 1 $1 4 3 $1 3 4 $0 $0 45 3 0 0 0 0 SL S W A T E R & W P W R SG $1 0 7 $2 $3 0 $8 $1 4 $4 5 $7 $2 $0 $0 45 3 T o t a l $1 0 7 $2 $3 0 $8 $1 4 $4 5 $7 $2 $0 $0 45 4 1 0 0 0 RE N T S - C O M M O N CA $2 0 5 $2 0 5 $0 $0 $0 $0 $0 $0 $0 $0 45 4 1 0 0 0 RE N T S - C O M M O N LO U $3 3 5 $0 $0 $0 $0 $0 $3 3 5 $0 $0 $0 45 4 1 0 0 RE N T S - C O M M O N OR $5 . 8 3 0 $0 $5 , 8 3 0 $0 $0 $0 $0 $0 $0 $0 45 4 1 0 0 RE N T S - C O M M O N SG $1 , 9 2 3 $3 6 $5 3 0 $1 5 1 $2 4 4 $8 0 4 $1 1 6 $3 5 $8 $0 45 4 1 0 0 0 RE N T S - C O M M O N SO $6 7 4 $1 7 $1 9 6 $5 2 $7 6 $2 8 1 $3 9 $1 2 $2 $0 45 4 1 0 0 0 RE N T S - C O M M O N UT $5 , 3 2 1 $0 $0 $0 $0 $5 , 3 2 1 $0 $0 $0 $0 45 4 1 0 0 0 RE N T S - C O M M O N WA $6 0 3 $0 $0 $6 0 3 $0 $0 $0 $0 $0 $0 45 4 1 0 0 0 RE N T S - C O M M O N WY P $4 8 4 $0 $0 $0 $4 8 4 $0 $0 $0 $0 $0 45 4 1 0 0 0 RE N T S - C O M M O N WY U $2 6 $0 $0 $0 $0 $0 $0 $2 6 $0 $0 50 f 6 ~~ \ ~ O U N T A I N El e c t r i c O p e r a t i o n s R e v e n u e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A1 l o c To t a l Ca l i f Or e o n Wa s h Wy - P P L Ut a h Id a h o Wy - U P L FE R C Ot h e r 45 4 2 0 0 0 RE N T S - N O N C O M M O N lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 4 2 0 0 0 RE N T S - N O N C O M M O N OR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 4 2 0 0 0 RE N T S - N O N C O M M O N SO $3 $0 $1 $0 $0 $1 $0 $0 $0 $0 45 4 2 0 0 0 RE N T S - N O N C O M M O N UT $5 $0 $0 $0 $0 $5 $0 $0 $0 $0 45 4 3 0 0 Me i F O G W I R E R E V E N U E S S G $3 . 3 5 1 $6 2 $9 2 3 $2 6 3 $4 2 5 $1 , 4 0 2 $2 0 3 $6 1 $1 3 $0 45 4 T o t a l $1 8 , 7 6 1 $3 1 9 $7 . 4 7 9 $1 . 0 7 0 $1 . 2 2 8 $7 . 8 1 4 $6 9 4 $1 3 3 $2 3 $0 45 6 1 1 0 0 Ot h e r W h e e l i n g R e v SG $4 . 7 3 2 $8 7 $1 . 3 0 3 $3 7 2 $5 9 9 $1 . 9 7 9 $2 8 6 $8 6 $1 9 $Q 45 6 1 9 1 0 Sf T F I R M W H E E L R E V SG $6 . 8 1 4 $1 2 6 $1 . 8 7 7 $5 3 6 $8 6 3 $2 . 8 5 0 $4 1 2 $1 2 3 $2 7 $0 45 6 1 9 2 0 UT F I R M W H E E L R E V SG $2 9 . 1 0 7 $5 3 8 $8 . 0 1 7 $2 . 2 8 9 $3 . 6 8 7 $1 2 . 1 7 4 $1 . 7 6 0 $5 2 7 $1 1 5 $0 45 6 1 9 3 0 NO N - F I R M W H E E L R E V SE $1 5 . 5 7 1 $2 8 6 $4 . 1 8 8 $1 . 2 0 8 $2 , 1 4 8 $6 . 3 5 0 $1 . 0 2 6 $3 0 8 $5 7 $0 45 6 2 1 0 0 US E O F F A e l L R E V SG $5 9 $1 $1 6 $5 $8 $2 5 $4 $1 $0 $0 45 6 2 2 0 0 OS M R E V E N U E S OT H E R $2 7 . 8 3 1 $0 $0 $0 $0 $0 $0 $0 $0 $ 2 7 . 8 3 1 45 6 2 3 0 0 Mi S e O T H E R R E V eA $6 7 $6 7 $0 $0 $0 $0 $0 $0 $0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V OR $9 4 3 $0 $9 4 3 $0 $0 $0 $0 $0 $0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V SE $3 $0 $1 $0 $0 $1 $0 $0 $0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V SG $3 . 1 3 0 $7 0 5 $1 0 . 5 0 2 $2 . 9 9 8 $4 . 8 3 0 $1 5 . 9 4 8 $2 . 3 0 $6 9 0 $1 5 0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V SO $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V UT $9 4 $0 $0 $0 $0 $9 4 $0 $0 $0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V WA $4 5 $0 $0 $4 5 $0 $0 $0 $0 $0 $0 45 6 2 3 0 0 Mi s e O T H E R R E V WY P $1 8 5 $0 $0 $0 $1 8 5 $0 $0 $0 $0 $0 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S OR $2 $0 $2 $0 $0 $0 $0 $0 $0 $0 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S SO $2 5 5 $6 $7 4 $2 0 $2 9 $1 0 6 $1 5 $4 $1 $0 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S UT $7 6 0 $0 $0 $0 $0 $7 6 0 $0 $0 $0 $0 45 6 2 4 0 0 M& S I N V E N T O R Y S A L E S WA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 45 6 2 5 0 0 M& S I N V C O S T O F S A L E OR $ ( 0 ) $0 $ ( 0 ) $0 $0 $0 $0 $0 $0 $0 45 6 2 5 0 0 M& S I N V C O S T O F S A L E SO $ ( 1 2 ) $ ( 0 ) $ ( 4 ) $ ( 1 ) $ ( 1 ) $ ( 5 ) $ ( 1 ) $ ( 0 ) $( 0 ) $0 45 6 2 5 0 M& S I N V C O S T O F S A L E UT $ ( 9 8 1 ) $0 $0 $0 $0 $ ( 9 8 1 ) $0 $0 $0 $0 45 6 T o t a l $1 2 3 . 6 0 7 $1 . 8 1 6 $2 6 . 9 2 0 $7 , 4 7 2 $1 2 . 3 5 0 $3 9 . 3 0 2 $5 . 8 1 0 $1 . 7 3 9 $3 6 9 $ 2 7 . 8 3 1 To t a l O t h e r E l e c t r i c R e v e n u e s $1 5 6 , 4 7 5 $2 , 4 4 4 $3 8 , 7 3 1 $9 , 3 1 5 $1 4 , 3 9 5 $5 4 , 2 6 6 $7 . 0 2 1 $2 . 0 7 9 $3 9 2 $ 2 7 . 8 3 1 To t a l E l e c t r i c O p e r a t i n g R e v e n u e s $4 , 2 4 2 , 2 8 1 $ 9 6 . 0 8 5 $ 1 . 2 0 3 . 3 5 1 $ 3 0 8 , 9 7 8 $ 4 8 8 . 5 7 8 $ 1 , 7 9 7 , 1 4 0 $ 2 4 2 . 5 1 0 $6 7 , 4 0 9 $ 1 0 . 3 9 9 $ 2 7 . 8 3 1 6o f 6 B2 ~; ~ ~ ; = O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h I d . P P L M o n t W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r N u t l l 50 0 0 0 0 0 O P E R S U P V & E N G S G $ 1 8 , 9 6 6 $ 3 5 0 $ 5 , 2 2 4 $ 1 , 4 9 1 $ 0 $ 0 $ 2 , 4 0 3 $ 7 , 9 3 3 $ 1 , 1 4 7 $ 3 4 3 $ 7 5 $ 0 $ 0 50 0 0 0 0 0 O P E R S U P V & E N G S S G C H $ 1 , 3 1 0 $ 2 4 $ 3 7 5 $ 1 0 6 $ 0 $ 0 $ 1 6 7 $ 5 3 4 $ 7 5 $ 2 4 $ 5 $ 0 $ 0 50 0 1 0 0 0 O P E R S U P V & E N G S G $ 1 , 2 2 9 $ 2 3 $ 3 3 9 $ 9 7 $ 0 $ 0 $ 1 5 6 $ 5 1 4 $ 7 4 $ 2 2 $ 5 $ 0 $ 0 50 0 T o t a l $ 2 1 , 5 0 6 $ 3 9 7 $ 5 . 9 3 7 $ 1 , 6 9 4 $ 0 $ 0 $ 2 , 7 2 6 $ 8 , 9 8 1 $ 1 , 2 9 7 $ 3 9 0 $ 8 4 $ 0 $ 0 50 1 0 0 0 0 F U E L C O N S U M E D S E $ 2 6 $ 0 $ 7 $ 2 $ 0 $ 0 $ 4 $ 1 1 $ 2 $ 1 $ 0 $ 0 $ 0 50 1 0 0 0 0 F U E L C O N S U M E D S S E C H $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 50 1 1 0 0 0 F U E L C O N S U M E D - O A L S E $ 5 0 0 , 1 6 6 $ 9 , 1 7 6 $ 1 3 4 , 5 3 2 $ 3 8 , 8 1 5 $ 0 $ 0 $ 6 9 , 0 0 6 $ 2 0 3 , 9 6 $ 3 2 , 9 4 $ 9 , 8 9 2 $ 1 . 8 3 8 $ 0 $ 0 50 1 1 0 0 0 F U E L CO N S U M E D - C O A L S S E C H $ 5 0 , 4 0 4 $ 9 1 7 $ 1 3 , 9 0 7 $ 4 , 0 2 6 $ 0 $ 0 $ 7 , 0 0 2 $ 2 0 , 2 9 6 $ 3 , 0 6 9 $ 1 , 0 1 1 $ 1 7 7 $ 0 $ 0 50 1 1 1 0 0 U N D I S T R I B F U E L S C R S E $ ( 1 1 , 0 6 6 ) $ ( 2 0 3 ) $ ( 2 , 9 7 6 ) $ ( 8 5 9 ) $ 0 $ 0 $ ( 1 , 5 2 7 ) $ ( 4 , 5 1 3 ) $ ( 7 2 9 ) $ ( 2 1 9 ) $ ( 4 1 ) $ 0 $ 0 50 1 2 0 0 0 F U E L H A N D . C O A L S E $ 5 , 0 0 8 $ 9 2 $ 1 , 3 4 7 $ 3 8 9 $ 0 $ 0 $ 6 9 1 $ 2 , 0 4 2 $ 3 3 0 $ 9 9 $ 1 8 $ 0 $ 0 50 1 2 0 0 0 F U E L H A N D - c O A L S S E C H $ 1 , 5 9 2 $ 2 9 $ 4 3 9 $ 1 2 7 $ 0 $ 0 $ 2 2 1 $ 6 4 1 $ 9 7 $ 3 2 $ 6 $ 0 $ 0 50 1 3 0 0 0 S T A R T U P FU E L . GA S S E $ 5 7 3 $ 1 1 $ 1 5 4 $ 4 4 $ 0 $ 0 $ 7 9 $ 2 3 4 $ 3 8 $ 1 1 $ 2 $ 0 $ 0 50 1 3 5 0 0 F U E L C O N S U M E D . G A S S E $ 2 7 , 0 9 1 $ 4 9 7 $ 7 , 2 8 7 $ 2 , 1 0 2 $ 0 $ 0 $ 3 , 7 3 8 $ 1 1 , 0 4 7 $ 1 , 7 8 4 $ 5 3 6 $ 1 0 0 $ 0 $ 0 50 1 4 0 0 0 F U E L C O N S U M E D . D I E S E L S E $ 6 $ 0 $ 2 $ 0 $ 0 $ 0 $ 1 $ 2 $ 0 $ 0 $ 0 $ 0 $ 0 50 1 4 5 0 0 S T A R T U P F U E L . D I E S E L S E $ 6 , 5 0 5 $ 1 1 9 $ 1 , 7 5 0 $ 5 0 5 $ 0 $ 0 $ 8 9 8 $ 2 , 6 5 3 $ 4 2 8 $ 1 2 9 $ 2 4 $ 0 $ 0 50 1 4 5 0 0 S T A R T U P F U E L . 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P P L M o n t W y - P P L Ut a h Id a h o Wy - U P L F E R C O t h e r N u t i l 51 3 9 0 0 0 MA l NT - E L E C T - D C SG $2 6 1 $5 $7 2 $2 1 $0 $0 $3 3 $1 0 9 $1 6 $5 $1 $0 $0 51 3 9 9 0 0 MN T E L E C P L T - M I S C SG $1 0 $0 $3 $1 $0 $0 $1 $4 $1 $0 $0 $0 $0 51 3 T o t a l $3 1 , 8 3 9 . $ 5 8 8 $8 , 7 7 8 $2 , 5 0 6 $0 $0 $4 , 0 3 4 $1 3 , 3 0 8 $1 , 9 2 3 $5 7 7 $1 2 5 $0 $0 51 4 0 0 0 0 MA l NT M I S C S T M P L N SG $3 , 0 5 7 $5 6 $8 4 2 $2 4 0 $0 $0 $3 8 7 $1 , 2 7 9 $1 8 5 $5 5 $1 2 $0 $0 51 4 0 0 0 0 MA I N T M I S C S T M P L N SS G C H $2 . 5 5 6 $4 7 $7 3 1 $2 0 8 $0 $0 $3 2 6 $1 , 0 4 1 $1 4 6 $4 7 $9 $0 $0 51 4 1 0 0 0 MI S C S T M - e O M P A I R SG $2 , 1 5 5 . $4 0 $5 9 3 $1 6 9 $0 $0 $2 7 3 $9 0 1 $1 3 0 $3 9 $8 $0 $0 51 4 2 0 0 0 MI S C S T M P L T - e O N S U SG $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 51 4 4 0 0 MI S C S T M P L N T - L A B SG $4 1 2 $8 $1 1 3 $3 2 $0 $0 $5 2 $1 7 2 $2 5 $7 $2 $0 $0 51 4 5 0 0 0 MA I N T M I S e - S M T O O L SG $3 1 1 $6 $8 6 $2 4 $0 $0 $3 9 $1 3 0 $1 9 $6 $1 $0 $0 51 4 6 0 0 0 MA I N T / P A G I N G S Y S SG $1 9 5 $4 $5 4 $1 5 $0 $0 $2 5 $8 2 $1 2 $4 $1 $0 $0 51 4 7 0 0 0 MA l NT / P L A T E Q U I P SG $1 , 6 2 6 $3 0 $4 4 8 $1 2 8 $0 $0 $2 0 6 $6 8 0 $9 8 $2 9 $6 $0 $0 51 4 8 0 0 0 MA I N T / P L T - V E H I C L E S SG $1 , 5 6 1 $2 9 $4 3 0 $1 2 3 $0 $0 $1 9 8 $6 5 3 $9 4 $2 8 $6 $0 $0 51 4 9 0 0 0 MA l NT M i S e - O T H E R SG $7 9 $1 $2 2 $6 $0 $0 $1 0 $3 3 $5 $1 $0 $0 $0 51 4 T o t a l $1 1 , 9 5 1 $2 2 1 $3 , 3 1 9 $9 4 6 $0 $0 $1 , 5 1 6 $4 , 9 7 0 $7 1 5 $2 1 7 $4 6 $0 $6 53 5 0 0 0 0 OP E R S U P E R V & E N G SG - P $4 , 9 2 2 $9 1 $1 , 3 5 6 $3 8 7 $0 $0 $6 2 4 $2 , 0 5 9 $2 9 8 $8 9 $1 9 $0 $0 53 5 0 0 0 0 OP E R S U P E R V & E N G SG - U $3 , 5 0 6 $6 5 $9 6 6 $2 7 6 $0 $0 $4 4 $1 , 4 6 7 $2 1 2 $6 3 $1 4 $0 $0 53 5 T o t a l $8 , 4 2 8 $1 5 6 $2 , 3 2 1 $6 6 3 $0 $0 $1 , 0 6 8 $3 , 5 2 5 $5 1 0 $1 5 3 $3 3 $0 $0 53 6 0 0 0 0 WA T E R F O R P O W E R SG - P $1 4 7 $3 $4 0 $1 2 $0 $0 $1 9 $6 1 $9 $3 $1 $0 $0 53 6 0 0 0 0 WA T E R F O R P O W E R SG - U $7 0 $1 $1 9 $6 $0 $0 $9 $2 9 $4 $1 $0 $0 $0 53 6 T o t a l $2 1 7 $4 $6 0 $1 7 $0 $0 $2 7 $9 1 $1 3 $4 $1 $0 $0 53 7 0 0 0 0 HY D R A U L I C E X P E N S E S SG - P $2 , 4 7 9 $4 6 $6 8 3 $1 9 5 $0 $0 $3 1 4 $1 . 0 3 7 $1 5 0 $4 5 $1 0 $0 $0 53 7 1 0 0 0 HY D R O / F I S H & W I L D SG - P $3 2 1 $6 $8 8 $2 5 $0 $0 $4 1 $1 3 4 $1 9 $6 $1 $0 $0 53 7 1 0 0 0 HY D R O / F I S H & W I L D SG - U $8 6 $2 $2 4 $7 $0 $0 $1 1 $3 6 $5 $2 $0 $0 $0 53 7 2 0 0 0 HY D R O / H A T C H E R Y E X P SG - P $4 $1 $1 3 $4 $0 $0 $6 $2 0 $3 $1 $0 $0 $0 53 7 4 0 0 0 HY D R O / O T H R E C F A C SG - P $6 3 5 $1 2 $1 7 5 $5 0 $0 $0 $8 1 $2 6 6 $3 8 $1 2 $3 $0 $0 53 7 4 0 0 0 HY D R O / O T H R E C F A C SG - U $2 4 $0 $7 $2 $0 $0 $3 $1 0 $1 $0 $0 $0 $0 53 7 9 0 0 0 HY D R O E X P E N S E - O T H SG - P $8 1 6 $1 5 $2 2 5 $6 4 $0 $0 $1 0 3 $3 4 1 $4 9 $1 5 $3 $0 $0 53 7 9 0 0 0 HY D R O E X P E N S E - O T H SG - U $2 9 6 $5 $8 1 $2 3 $0 $0 $3 7 $1 2 4 $1 8 $5 $1 $0 $0 53 7 To t a l $4 , 7 0 6 $8 7 $1 , 2 9 6 $3 7 0 $0 $0 $5 9 6 $1 , 9 6 8 $2 8 5 $8 5 $1 9 $0 $0 53 9 0 0 0 0 MS C H Y D P W R G E N E X SG - P $8 . 6 3 0 $1 5 9 $2 , 3 7 7 $6 7 9 $0 $0 $1 , 0 9 3 $3 , 6 0 9 $5 2 2 $1 5 6 $3 4 $0 $0 53 9 0 0 0 0 MS C H Y D P W R G E N E X SG - U $6 , 5 0 8 $1 2 0 $1 , 7 9 2 $5 1 2 $0 $0 $8 2 4 $2 , 7 2 2 $3 9 4 $1 1 8 $2 6 $0 $0 53 9 To t a l $1 5 , 1 3 8 $2 8 0 $4 , 1 6 9 $1 , 1 9 0 $0 $0 $1 , 9 1 8 $6 , 3 3 1 $9 1 6 $2 7 4 $6 0 $0 $0 54 0 0 0 0 0 RE N T S ( H Y D R O G E N ) SG - P $3 4 $1 $9 $3 $0 $0 $4 $1 4 $2 $1 $0 $0 $0 54 0 0 0 0 0 RE N T S ( H Y D R O G E N ) SG - U $1 1 $0 $3 $1 $0 $0 $1 $5 $1 $0 $0 $0 $0 54 0 To t a l $4 5 $1 $1 3 $4 $0 $0 $6 $1 9 $3 $1 $0 $0 $0 54 2 0 0 0 0 MA l NT O F S T R U C T U R E SG - P $8 9 6 $1 7 $2 4 7 $7 0 $0 $0 $1 1 4 $3 7 5 $5 4 $1 6 $4 $0 $0 54 2 0 0 0 0 MA I N T O F S T R U C T U R E SG - U $1 2 5 $2 $3 4 $1 0 $0 $0 $1 6 $5 2 $8 $2 $0 $0 $0 54 2 To t a l $1 . 0 2 1 $1 9 $2 8 1 $8 0 $0 $0 $1 2 9 $4 2 7 $6 2 $1 8 $4 $0 $0 40 f 1 6 ~R O C K Y M O U N T A I N PO W E R A D I V I S I O N O F P A l F I C O P Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Id . P P L M o n t W y - P P L Ut a h Id a h o Wy - U P L F E R C O t h e r N u t l l 54 3 0 0 0 0 MN T D A M S & W T R S Y S SG - P $7 3 0 $1 3 $2 0 1 $5 7 $0 $0 $9 2 $3 0 5 $4 4 $1 3 $3 $0 $0 54 3 0 0 0 0 MN T D A M S & W T R S Y S SG - U $2 8 8 $5 $7 9 $2 3 $0 $0 $3 6 $1 2 0 $1 7 $5 $1 $0 $0 54 3 T o t a l $1 , 0 1 8 $1 9 $2 8 0 $8 0 $0 $0 $1 2 9 $4 2 6 $6 2 $1 8 $4 $0 $0 54 4 0 0 0 0 MA I N T O F E L E C P L N T SG - P $4 2 $1 $1 2 $3 $0 $0 $5 $1 8 $3 $1 $0 $0 $0 54 4 0 0 0 0 MA I N T O F E L E C P L N T SG - U $1 2 6 $2 $3 5 $1 0 $0 $0 $1 6 $5 3 $8 $2 $0 $0 $0 54 4 1 0 0 0 PR i M E M O V E R S & G E N SG - P $4 4 3 $8 $1 2 2 $3 5 $0 $0 $5 6 $1 8 5 $2 7 $8 $2 $0 $0 54 4 1 0 0 0 PR I M E M O V E R S & G E N SG - U $2 3 6 $4 $6 5 $1 9 $0 $0 $3 0 $9 9 $1 4 $4 $1 $0 $0 54 4 2 0 0 0 AC C E S S E L E C E Q U I P SG - P $6 4 5 $1 2 $1 7 8 $5 1 $0 $0 $8 2 $2 7 0 $3 9 $1 2 $3 $0 $0 54 2 0 0 0 AC C E S S E L E C E Q U I P SG - $1 8 6 $3 $5 1 $1 5 $0 $0 $2 4 $7 8 $1 1 $3 $1 $0 $0 54 T o t a l $1 , 6 7 8 $3 1 $4 2 $1 3 2 $0 $0 $2 1 3 $7 0 2 $1 0 2 $3 0 $7 $0 $0 54 5 0 0 0 0 MN T M I S C H Y D R O P L T SG - P $1 1 $0 $3 $1 $0 $0 $1 $5 $1 $0 $0 $0 $0 54 5 4 0 0 0 MA l NT - Q T H R E C F A C SG . p $3 9 $1 $1 1 $3 $0 $0 $5 $1 6 $2 $1 $0 $0 $0 54 5 4 0 0 MA l NT - Q T H R E C F A C SG - U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 54 5 5 0 0 0 MA I N T - R D S I T R A I U B R SG - P $5 2 5 $1 0 $1 4 5 $4 1 $0 $0 $6 7 $2 2 0 $3 2 $1 0 $2 $0 $0 54 5 5 0 0 0 MA I N T - R D S I T R A I U B R SG - U $3 6 7 $7 $1 0 1 $2 9 $0 $0 $4 7 $1 5 4 $2 2 $7 $1 $0 $0 54 5 9 0 0 0 MA I N T H Y D R O - O T H E R SG - P $7 5 6 $1 4 $2 0 8 $5 9 $0 $0 $9 6 $3 1 6 $4 6 $1 4 $3 $0 $0 54 5 9 0 0 0 MA t NT H Y D R O - Q T H E R SG - U $4 1 0 $8 $1 1 3 $3 2 $0 $0 $5 2 $1 7 2 $2 5 $7 $2 $0 $0 54 5 T o t a l $2 . 1 0 8 $3 9 $5 8 1 $1 6 6 $0 $0 $2 6 7 $8 8 2 $1 2 7 $3 8 $8 $0 $0 54 6 0 0 0 0 OP E R S U P E R V & E N G SG $7 3 0 $1 3 $2 0 1 $5 7 $0 $0 $9 2 $3 0 5 $4 4 $1 3 $3 $0 $0 54 6 T o t a l $7 3 0 $1 3 $2 0 1 $5 7 $0 $0 $9 2 $3 0 5 $4 4 $1 3 $3 $0 $0 54 7 1 0 0 0 NA T U R A L GA S SE $2 6 1 , 1 4 2 $ 4 , 7 9 1 $7 0 , 2 4 1 $2 0 , 2 6 6 $0 $0 $ 3 6 , 0 2 9 $1 0 6 , 4 9 2 $ 1 7 , 2 0 0 $5 , 1 6 4 $9 6 0 $0 $0 54 7 1 0 0 0 NA T U R A L GA S SS E C T $6 4 . 6 9 6 $ 1 . 1 1 0 $1 6 , 0 8 7 $4 , 7 9 5 $0 $0 $8 . 5 0 8 $2 7 , 8 9 3 $4 , 8 4 6 $1 , 1 8 0 $2 7 5 $0 $0 54 7 T o t a l $3 2 5 , 8 3 8 $ 5 , 9 0 1 $8 6 , 3 2 8 $ 2 5 , 0 6 1 $0 $0 $ 4 4 , 5 3 7 $1 3 4 , 3 8 5 $ 2 2 , 0 4 6 $6 . 3 4 5 $ 1 , 2 3 5 $0 $0 54 8 0 0 0 0 GE N E R A T I O N E X P SG $1 1 . 8 1 9 $2 1 8 $3 , 2 5 5 $9 2 9 $0 $0 $1 , 4 9 7 $4 , 9 4 4 $7 1 5 $2 1 4 $4 7 $0 $0 54 8 0 0 0 0 GE N E R A T I O N E X P SS G C T $1 0 . 6 3 6 $1 8 3 $2 , 6 3 9 $7 8 1 $0 $0 $1 , 2 6 8 $4 , 8 8 9 $6 5 4 $1 7 1 $4 9 $0 $0 54 8 T o t a l $2 2 , 4 5 6 $4 0 2 $5 , 8 9 5 $1 , 7 1 1 $0 $0 $2 , 7 6 5 $9 , 8 3 3 $1 , 3 6 9 $3 8 5 $9 6 $0 $0 54 9 0 0 0 0 MI S O T H P W R G E N E X SG $5 . 9 3 1 $1 1 0 $1 , 6 3 4 $4 6 6 $0 $0 $7 5 1 $2 , 4 8 1 $3 5 9 $1 0 7 $2 3 $0 $0 54 9 T o t a l $5 . 9 3 1 $1 1 0 $1 . 6 3 4 $4 6 6 $0 $0 $7 5 1 $2 , 4 8 1 $3 5 9 $1 0 7 $2 3 $0 $0 55 0 0 0 0 0 RE N T S ( O T H E R G E N ) SG $9 8 7 $1 8 $2 7 2 $7 8 $0 $0 $1 2 5 $4 1 3 $6 0 $1 8 $4 $0 $0 55 0 0 0 0 0 RE N T S ( O T H E R G E N ) SS G C T $1 0 . 9 7 8 $1 8 9 $2 . 7 2 4 $8 0 7 $0 $0 $1 , 3 0 9 $5 , 0 4 6 $6 7 5 $1 7 7 $5 1 $0 $0 55 0 T o t a l $1 1 , 9 6 5 $2 0 8 $2 , 9 9 6 $8 8 4 $0 $0 $1 , 4 3 4 $5 , 4 5 9 $7 3 5 $1 9 5 $5 5 $0 $0 55 2 0 0 0 0 MA I N T O F S T R U C T U R E SG $3 4 0 $6 $9 4 $2 7 $0 $0 $4 3 $1 4 2 $2 1 $6 $1 $0 $0 55 2 0 0 0 0 MA I N T O F S T R U C T U R E SS G C T $2 7 6 $5 $6 9 $2 0 $0 $0 $3 3 $1 2 7 $1 7 $4 $1 $0 $0 55 2 T o t a l $6 1 6 $1 1 $1 6 2 $4 7 $0 $0 $7 6 $2 6 9 $3 8 $1 1 $3 $0 $0 55 3 0 0 0 0 MN T G E N & E L E C P L T SG $3 , 3 5 9 $6 2 $9 2 5 $2 6 4 $0 $0 $4 2 6 $1 , 4 0 5 $2 0 3 $6 1 $1 3 $0 $0 55 3 0 0 0 0 MN T G E N & E L E C P L T SS G C T $1 , 2 7 1 $2 2 $3 1 5 $9 3 $0 $0 $1 5 2 $5 8 4 $7 8 $2 0 $6 $0 $0 55 3 T o t a l $4 , 6 3 1 $8 4 $1 , 2 4 1 $3 5 8 $0 $0 $5 7 7 $1 . 9 9 0 $2 8 1 $8 1 $1 9 $0 $0 55 4 0 0 0 0 MN T M S C O T H P W R G N SG $8 6 $2 $2 4 $7 $0 $0 $1 1 $3 6 $5 $2 $0 $0 $0 50 f 1 6 ~~ 2 ~ ~ ; c o ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t 55 4 0 0 0 0 M N T M S C O T H P W R G N 55 4 6 0 0 0 M I S C P l A T E Q U I P 55 4 6 0 0 M I S C P L A N T E Q U I P 55 4 T o t a l 55 5 0 0 0 0 55 5 1 1 0 0 55 5 1 2 0 0 55 5 1 3 3 0 55 5 2 5 0 0 55 5 5 5 0 0 55 5 6 1 0 0 55 5 6 2 0 0 55 5 6 5 0 0 55 5 6 6 0 0 55 5 6 7 0 0 55 5 6 8 0 0 55 5 6 9 0 0 55 5 T o t a l 55 6 0 0 0 0 55 6 T o t a l 55 7 0 0 0 0 55 7 0 0 0 0 55 7 8 0 0 0 55 7 8 0 0 0 55 7 8 0 0 0 55 7 8 0 0 0 55 7 T o t a l 56 0 0 0 0 0 56 0 T o t a l 56 1 2 0 0 0 56 1 6 0 0 0 56 1 7 0 0 0 56 1 T o t a l 56 2 0 0 0 0 56 2 T o t a l 56 3 0 0 0 0 56 3 T o t a l 56 5 0 0 0 0 To t a l C a l i f O r e g o n W a s h I d . P P L M o n t W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r N u t i l $2 8 2 $ 5 $ 7 0 $ 2 1 $ 0 $ 0 $ 3 4 $ 1 3 0 $ 1 7 $ 5 $ 1 $ 0 $ 0 $2 8 $ 1 $ 8 $ 2 $ 0 $ 0 $ 3 $ 1 2 $ 2 $ 0 $ 0 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $3 9 6 $ 7 $ 1 0 1 $ 3 0 $ 0 $ 0 $ 4 8 $ 1 7 7 $ 2 4 $ 7 $ 2 $ 0 $ 0 $5 , 7 7 9 $ 1 0 7 $ 1 , 5 9 2 $ 4 5 4 $ 0 $ 0 $ 7 3 2 $ 2 , 4 1 7 $ 3 5 0 $ 1 0 5 $ 2 3 $ 0 $ 0 $ ( 1 2 , 9 9 2 ) $ 0 $ ( 1 2 , 9 9 2 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 4 , 1 3 9 ) $ 0 $ 0 $ ( 4 , 1 3 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 5 , 3 6 8 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 5 , 3 6 8 ) $ 0 $ 0 $ 0 $ 0 $4 6 , 0 9 1 $ 8 2 6 $ 1 2 , 3 9 7 $ 3 , 5 7 7 $ 0 $ 0 $ 6 , 3 5 9 $ 1 8 , 7 9 6 $ 3 , 0 3 6 $ 9 1 2 $ 1 6 9 $ 0 $ 0 $2 5 , 9 1 2 $ 4 7 9 $ 7 , 1 3 7 $ 2 , 0 3 7 $ 0 $ 0 $ 3 , 2 8 3 $ 1 0 , 8 3 8 $ 1 , 5 6 7 $ 4 6 9 $ 1 0 2 $ 0 $ 0 $2 0 , 7 3 5 $ 3 8 3 $ 5 , 7 1 1 $ 1 , 6 3 0 $ 0 $ 0 $ 2 , 6 2 7 $ 8 , 6 7 2 $ 1 , 2 5 4 $ 3 7 5 $ 8 2 $ 0 $ 0 $1 5 7 $ 3 $ 4 3 $ 1 2 $ 0 $ 0 $ 2 0 $ 6 6 $ 9 $ 3 $ 1 $ 0 $ 0 $7 5 , 3 9 8 $ 1 , 3 8 3 $ 2 0 , 2 8 0 $ 5 , 8 5 1 $ 0 $ 0 $ 1 0 , 4 0 2 $ 3 0 , 7 4 7 $ 4 , 9 6 6 $ 1 , 4 9 1 $ 2 7 7 $ 0 $ 0 $1 2 6 . 3 8 1 $ 2 , 3 3 5 $ 3 4 , 8 0 9 $ 9 , 9 3 7 $ 0 $ 0 $ 1 6 . 0 1 1 $ 5 2 , 8 8 0 $ 7 , 6 4 3 $ 2 , 2 8 7 $ 4 9 8 $ 0 $ 0 $4 , 3 6 0 $ 8 , 2 1 0 $ 1 2 2 , 3 8 9 $ 3 4 , 9 4 $ 0 $ 0 $ 5 6 , 2 9 4 $ 1 8 5 , 8 5 8 $ 2 6 , 8 7 5 $ 8 , 0 4 3 $ 1 , 7 5 2 $ 0 $ 0 $9 , 7 8 0 $ 1 8 1 $ 2 , 6 9 4 $ 7 6 9 $ 0 $ 0 $ 1 , 2 3 9 $ 4 , 0 9 1 $ 5 9 1 $ 1 7 7 $ 3 9 $ 0 $ 0 $3 1 , 6 4 $ 5 8 1 $ 8 , 5 1 2 $ 2 , 4 5 6 $ 0 $ 0 $ 4 , 3 6 6 $ 1 2 , 9 0 5 $ 2 , 0 8 4 $ 6 2 6 $ 1 1 6 $ 0 $ 0 $7 6 3 , 7 3 9 $ 1 4 , 5 0 7 $ 2 0 2 , 5 7 0 $ 5 7 , 5 2 6 $ 0 $ 0 $ 1 0 1 , 3 3 2 $ 3 2 7 , 2 4 9 $ 4 3 , 0 0 8 $ 1 4 , 4 8 7 $ 3 , 0 5 9 $ 0 $ 0 $2 , 5 3 5 $ 4 7 $ 6 9 8 $ 1 9 9 $ 0 $ 0 $ 3 2 1 $ 1 , 0 6 0 $ 1 5 3 $ 4 6 $ 1 0 $ 0 $ 0 $2 , 5 3 5 $ 4 7 $ 6 9 8 $ 1 9 9 $ 0 $ 0 $ 3 2 1 $ 1 , 0 6 0 $ 1 5 3 $ 4 6 $ 1 0 $ 0 $ 0 $5 9 , 5 2 1 $ 1 , 1 0 0 $ 1 6 , 3 9 4 $ 4 , 6 8 0 $ 0 $ 0 $ 7 , 5 4 0 $ 2 4 , 8 9 5 $ 3 , 6 0 0 $ 1 , 0 7 7 $ 2 3 5 $ 0 $ 0 $8 3 $ 1 $ 2 1 $ 6 $ 0 $ 0 $ 1 0 $ 3 8 $ 5 $ 1 $ 0 $ 0 $ 0 $ ( 3 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 3 3 ) $ 0 $ 0 $ 0 $ 0 $ ( 5 4 ) $ 0 $ ( 5 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $1 , 1 2 2 $ 2 1 $ 3 1 0 $ 8 9 $ 0 $ 0 $ 1 4 3 $ 4 7 1 $ 6 8 $ 2 0 $ 0 $ 0 $ 0 $ ( 9 7 ) $ 0 $ 0 $ ( 9 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $6 0 , 5 4 3 $ 1 , 1 2 2 $ 1 6 , 6 7 1 $ 4 , 6 7 8 $ 0 $ 0 $ 7 , 6 9 3 $ 2 5 , 4 0 5 $ 3 , 6 4 0 $ 1 , 0 9 9 $ 2 3 5 $ 0 $ 0 $8 , 2 0 7 $ 1 5 2 $ 2 , 2 6 1 $ 6 4 5 $ 0 $ 0 $ 1 , 0 4 0 $ 3 , 4 3 3 $ 4 9 6 $ 1 4 9 $ 3 2 $ 0 $ 0 $8 , 2 0 7 $ 1 5 2 $ 2 , 2 6 1 $ 6 4 5 $ 0 $ 0 $ 1 , 0 4 0 $ 3 , 3 3 $ 4 9 6 $ 1 4 9 $ 3 2 $ 0 $ 0 $6 , 3 3 6 $ 1 1 7 $ 1 , 7 4 5 $ 4 9 8 $ 0 $ 0 $ 8 0 3 $ 2 , 6 5 0 $ 3 8 3 $ 1 1 5 $ 2 5 $ 0 $ 0 $5 9 4 $ 1 1 $ 1 6 4 $ 4 7 $ 0 $ 0 $ 7 5 $ 2 4 9 $ 3 6 $ 1 1 $ 2 $ 0 $ 0 $9 5 9 $ 1 8 $ 2 6 4 $ 7 5 $ 0 $ 0 $ 1 2 1 $ 4 0 1 $ 5 8 $ 1 7 $ 4 $ 0 $ 0 $7 , 8 8 9 $ 1 4 6 $ 2 , 1 7 3 $ 6 2 0 $ 0 $ 0 $ 9 9 9 $ 3 , 3 0 0 $ 4 7 7 $ 1 4 3 $ 3 1 $ 0 $ 0 ST A T I O N E X P ( T R A N S ) S G $ 1 , 0 0 6 $ 1 9 $ 2 7 7 $ 7 9 $ 0 $ 0 $ 1 2 7 $ 4 2 1 $ 6 1 $ 1 8 $ 4 $ 0 $ 0 $1 , 0 0 6 $ 1 9 $ 2 7 7 $ 7 9 $ 0 $ 0 $ 1 2 7 $ 4 2 1 $ 6 1 $ 1 8 $ 4 $ 0 $ 0 $1 2 6 $ 2 $ 3 5 $ 1 0 $ 0 $ 0 $ 1 6 $ 5 3 $ 8 $ 2 $ 0 $ 0 $ 0 $1 2 6 $ 2 $ 3 5 $ 1 0 $ 0 $ 0 $ 1 6 $ 5 3 $ 8 $ 2 $ 0 $ 0 $ 0 $5 , 7 1 9 $ 1 0 6 $ 1 , 5 7 5 $ 4 5 0 $ 0 $ 0 $ 7 2 5 $ 2 , 3 9 2 $ 3 4 6 $ 1 0 4 $ 2 3 $ 0 $ 0 PU R C H A S E D P O W E R RE G B I L L O R - ( P A C F ) RE G B I L L - W A ( P A C F ) RE G B I L L . I D ( U T A H ) OT H / I N T / R E C I D E L IP P E N E R G Y P U R C H BO O K O U T S N E T T E D - L O S S TR A I N G N E T T E D - L O S S PR E - M E R G F I R M P U R C PR E . M E R G O E M P - P P L PO S T - M E R G F I R M P U R PR E - M E R G O E M P - U P L PR E - M R G E N E R G Y . U P L SY S C T R L & L D D I S P OT H E R E X P E N S E S OT H E R E X P E N S E S OT H E X P - C H O L L A R E G OT H E x p . C H O L L A R E G OT H E X P - C H O L L A R E G OT H E X P - C H O L L A R E G OP E R S U P E R V & E N G LD - M O N I T O R & O P E R TR A N S S V C S T U D I E S GE N I N T E R C N C T S T U D OV E R H E A D L I N E E X P TR N S E L E C B Y O T H R S A1 l o c SS G C T SG SS G C T SG OR WA LO U SE SG SG SG SE SG SG SG SE SG SG SS G C T LO U OR SG C T WA SG SG SG SG SG SG 60 f 1 6 ~~ ~ \ ~ ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A1 l o c To t a l Ca l i f Or e g o n Wa s h Id . P P L M o n t W y . p p L Ut a h -l d a h O - V i y . U P L F E R C O t h e r N u t l l 56 5 1 0 0 0 SI T F I R M W H E E L I N G SG $1 9 , 6 4 9 $3 6 3 $5 , 4 1 2 $1 , 5 4 5 $0 $0 $2 , 4 8 9 $8 , 2 1 8 $1 , 1 8 8 $3 5 6 $7 7 $0 $0 56 5 2 5 0 0 NO N - F I R M W H E E L E X P SE $1 , 8 0 3 $3 3 $4 8 $1 4 0 $0 $0 $2 4 9 $7 3 5 $1 1 9 $3 6 $7 $0 $0 56 5 2 6 0 0 PR E - M E R G F R M W - P P L SG $3 6 , 8 0 0 $6 8 0 $1 0 , 1 3 6 $2 , 8 9 4 $0 $0 $4 . 6 6 2 $1 5 , 3 9 2 $2 , 2 2 6 $6 6 $1 4 5 $0 $0 56 5 2 7 0 0 PR E - M E R G W H E E L - U P L SG $1 6 1 $3 $4 4 $1 3 $0 $0 $2 0 $6 7 $1 0 $3 $1 $0 $0 56 5 4 6 0 0 PO S T - M R G W H E E L E X P SG $4 2 , 4 6 0 $7 8 5 $1 1 , 6 9 5 $3 , 3 3 9 $0 $0 $5 , 3 7 9 $1 7 , 7 5 9 $2 , 5 6 8 $7 6 8 $1 6 7 $0 $0 56 5 T o t a l $1 0 6 , 5 9 2 $ 1 , 9 6 9 $2 9 , 3 4 7 $8 , 3 8 0 $0 $0 $ 1 3 , 5 2 4 $4 4 , 5 6 4 $6 , 4 5 6 $1 , 9 3 2 $4 2 0 $0 $0 56 6 0 0 0 0 MI S C T R A N S E X P E N S E SG $2 . 7 5 2 $5 1 $7 5 8 $2 1 6 $0 $0 $3 4 9 $1 , 1 5 1 $1 6 6 $5 0 $1 1 $0 $0 56 6 T o t a l $2 , 7 5 2 $5 1 $7 5 8 $2 1 6 $0 $0 $3 4 9 $1 , 1 5 1 $1 6 6 $5 0 $1 1 $0 $0 56 7 0 0 0 0 RE N T S - T R A N S M I S S I O N SG $1 , 3 5 6 $2 5 $3 7 4 $1 0 7 $0 $0 $1 7 2 $5 6 7 $8 2 $2 5 $5 $0 $0 56 7 T o t a l $1 , 3 5 6 $2 5 $3 7 4 $1 0 7 $0 $0 $1 7 2 $5 6 7 $8 2 $2 5 $5 $0 $0 56 8 0 0 0 0 MN T S U P E R V & E N G SG $5 6 $1 $1 5 $4 $0 $0 $7 $2 4 $3 $1 $0 $0 $0 56 8 T o t a l $5 6 $1 $1 5 $4 $0 $0 $7 $2 4 $3 $1 $0 $0 $0 56 9 0 0 0 0 MA l NT O F S T R U C T U R E SG $4 $0 $1 $0 $0 $0 $1 $2 $0 $0 $0 $0 $0 56 9 1 0 0 0 MA I N T - C O M P H W T R A N S SG $8 $0 $2 $1 $0 $0 $1 $3 $1 $0 $0 $0 $0 56 9 2 0 0 0 MA I N T . C O M P S W T R A N S SG $7 0 4 $1 3 $1 9 4 $5 5 $0 $0 $8 9 $2 9 5 $4 3 $1 3 $3 $0 $0 56 9 3 0 0 0 MA l NT - C O M E Q P T R A N S SG $2 , 5 1 7 $4 7 $6 9 3 $1 9 8 $0 $0 $3 1 9 $1 , 0 5 3 $1 5 2 $4 6 $1 0 $0 $0 56 9 T o t a l $3 , 2 3 4 $6 0 $8 9 1 $2 5 4 $0 $0 $4 1 0 $1 , 3 5 2 $1 9 6 $5 9 $1 3 $0 $0 57 0 0 0 0 0 MA l NT S T A T I O N E Q I P SG $9 , 2 7 3 $1 7 1 $2 , 5 5 4 $7 2 9 $0 $0 $1 , 1 7 5 $3 , 8 7 8 $5 6 1 $1 6 8 $3 7 $0 $0 57 0 T o t a l $9 , 2 7 3 $1 7 1 $2 . 5 5 4 $7 2 9 $0 $0 $1 , 1 7 5 $3 , 8 7 8 $5 6 1 $1 6 8 $3 7 $0 $0 57 1 0 0 0 0 MA I N T O V H D L I N E S SG $1 3 , 3 2 4 $2 4 6 $3 , 6 7 0 $1 . 0 4 8 $0 $0 $1 , 6 8 8 $5 . 5 7 3 $8 0 6 $2 4 1 $5 3 $0 $0 57 1 T o t a l $1 3 . 3 2 4 $2 4 6 . $ 3 . 6 7 0 $1 , 0 4 8 $0 $0 $1 , 6 8 8 $5 , 5 7 3 $8 0 6 $2 4 1 $5 3 $0 $0 57 2 0 0 0 0 MN T U N D E R G R D L I N E S SG $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 57 2 T o t a l $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 57 3 0 0 0 0 MN T M S C T R A N S P L N T SG $3 8 1 $7 $1 0 5 $3 0 $0 $0 $4 8 $1 5 9 $2 3 $7 $2 $0 $0 57 3 T o t a l $3 8 1 $7 $1 0 5 $3 0 $0 $0 $4 8 $1 5 9 $2 3 $7 $2 $0 $0 58 0 0 0 0 0 OP E R S U P E R V & E N G CA $4 6 $4 6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 58 0 0 0 0 0 OP E R S U P E R V & E N G LO U $ ( 3 8 ) $0 $0 $0 $0 $0 $0 $0 $ ( 3 8 ) $0 $0 $0 $0 58 0 0 0 0 0 OP E R S U P E R V & E N G OR $ ( 0 ) $0 $ ( 0 ) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 58 0 0 0 0 0 OP E R S U P E R V & E N G SN P D $1 9 , 5 3 1 $7 0 8 $5 , 7 9 7 $1 , 3 3 2 $0 $0 $1 . 5 1 3 $8 , 9 6 3 $9 1 5 $3 0 3 $0 $0 $0 58 0 0 0 0 0 OP E R S U P E R V & E N G UT $8 9 $0 $0 $0 $0 $0 $0 $8 9 $0 $0 $0 $0 $0 58 0 0 0 0 0 OP E R S U P E R V & E N G WA $8 5 $0 $0 $8 5 $0 $0 $0 $0 $0 $0 $0 $0 $0 58 0 0 0 0 0 OP E R S U P E R V & E N G WY P $1 6 $0 $0 $0 $0 $0 $1 6 $0 $0 $0 $0 $0 $0 58 0 T o t a l $1 9 , 7 2 8 $7 5 4 $5 , 7 9 7 $1 , 4 1 7 $0 $0 $1 , 5 2 9 $9 , 0 5 2 $8 7 6 $3 0 3 $0 $0 $0 58 1 0 0 0 0 LO A D D I S P A T C H I N G SN P D $1 2 , 6 6 2 $4 5 9 $3 , 7 5 8 $8 6 4 $0 $0 $9 8 1 $5 , 8 1 1 $5 9 3 $1 9 7 $0 $0 $0 58 1 T o t a l $1 2 . 6 6 2 $4 5 9 $3 . 7 5 8 $8 6 4 $0 $0 $9 8 1 $5 . 8 1 1 $5 9 3 $1 9 7 $0 $0 $0 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) CA $6 9 $6 9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) LO U $1 7 4 $0 $0 $0 $0 $0 $0 $0 $1 7 4 $0 $0 $0 $0 58 2 0 0 0 0 ST A T I O N E X P ( D I S T ) OR $1 , 0 1 9 $0 $1 , 0 1 9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 70 f 1 6 = 00000000000000000000000000000000000000~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Z= 00000000000000000000000000000000000000~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Õ(, 000 0000000000000000000000000000000000~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Wu.~ OOOOOOOOOOOO~~OOOOO~~OOO~OOO~~OOOOOO~~~ ~~~*****~***~ ~******~*~*~***~ ~ ~*****~ ~~ * - ~ * ~* **~ ~*~ o ;2~2~~m2g~~~2~~~2~~~ ~ ~~~~~~~~~ ~~~g~~~~_ _ ~ * ~ ** N * ~ ~ ~~ ~* * * ** *!! ~~OO~ 0 OO~~OOONO~OO~ ~~ 00 0 ~~O 0 ON 0 00_0 0 O~*_**N***~N**~N*N**N ~ ~*~~~ ~~**~ ***0***0~ ~ ~ ~~ ~ ~ ~;; ~~ ~ ~ ~s* * * * ~ * * * ~ ~OO~~ OOOOOO~ O~OOO 00 ~ØO 00 ~OO~ O~ 0 00 0 O~O~ft ***~ ~ ~**~**~ ~N ***** ~ ~ ~*~Ø **~ *~ *****~ *~~ ~ ~ * ~ ~ ** * ~ ~ ~ ~~ * ** ** **~ ~OOO~ 0 0 __000 0- 00000 ~ ~ OO~ ~ 0000 ~ 0 ONOOO ONC ****N**O ~***~~*****~ ~**~ ~****~**O**~*O& ~~; ~ ** ~~ ~ ~ ~! * ~ * * * * *o ~~Õ~ _ 0 00 0 ~ 0 O~O 0 0 0 _ 0 0 000 ~ Ø ~ 0 0 N 0 0 0 0 ~ N 0 0 0 0 0 0 N~ ****~ ~**N****~ *****~*Ø **~ ****~ ~******~= *~ * ~ ~ * N ~ ~N * * * ** *(, ~~~~Ie !õm§~r;~iem~~~- ~~o;~~ie~~i;~~N~N-~~~~.. .. 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C) C) xxx xxx I.wwwwww~~ i- i- i- i- i- i- W W i- .. i- .. i- .. i- i- i- i- i- ~ ~ ~ ~ ~ ~ i- i- 0 0 0 0 0 0 0 IX IX IX IXen en en en en en en en W W W W W W woo 0 0~~~~~~~~~~~~~~~~~~~i- i- i- i- i- i- i- i- 0 0 0 0 0 0 0 ~ ~ ~ ~en en en en en en en en ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~:: :: :: :: :: :: :: :: en en en en en en en en en en en0000000000000000000 000000000 000 ~oo 0 ~o ~ 0 00 00 0 0 00000000 0 8 00.ooooooooooooõoooõoõoooooooooooooooo 00E 80888 8 ~ ~ ~ ~ ~ ~.. 8 8 8'" g i- g g g g g 8 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ ~~ ~ ~v~ ~v~v~~~~ ~ ~~ ~øøøøøø øøøøøøøøøøø øøQ. ~~~~~~~~~ ~~ ~g ~ g ~ g ~ g ~ g ~ ~ ~~ ~ gg~ gggggg g~~ ~~ 2 ~ ~ ; c o ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Ai l o c To t a l Ca l i f Or e g o n Wa s h Id - P P L M o n t W y - P P L Ut a h Id a h o Wy - U P L F E R C O t h e r N u t l l 90 8 5 0 0 0 DS M A M O R T WY P $7 3 $0 $0 $0 $0 $0 $7 3 $0 $0 $0 $0 $0 $0 90 8 6 0 0 0 CU S T S E R V CA $1 0 4 $1 0 4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 90 8 6 0 0 0 CU S T S E R V CN $2 9 1 $8 $9 5 $2 1 $0 $0 $2 0 $1 3 3 $1 2 $3 $0 $0 $0 90 8 6 0 0 0 CU S T S E R V LO U $3 9 5 $0 $0 $0 $0 $0 $0 $0 $3 9 5 $0 $0 $0 $0 90 8 6 0 0 0 CU S T S E R V OR $1 , 1 2 6 $0 $1 , 1 2 6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 90 8 6 0 0 0 CU S T S E R V UT $9 1 8 $0 $0 $0 $0 $0 $0 $9 1 8 $0 $0 $0 $0 $0 90 8 6 0 0 0 CU S T S E R V WA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 90 8 6 0 0 0 CU S T S E R V WY P $6 8 0 $0 $0 $0 $0 $0 $6 8 0 $0 $0 $0 $0 $0 $0 90 8 T o t a l $4 2 , 7 5 6 $4 3 2 $2 , 4 6 9 $4 , 6 2 1 $0 $0 $1 , 0 6 8 $3 0 , 3 8 4 $3 , 7 1 1 $3 6 $0 $3 5 $0 90 9 0 0 0 0 IN F O R I I N S T R C T A D V CA $6 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 90 9 0 0 0 0 IN F O R I I N S T R C T A D V CN $3 , 1 5 5 $8 4 $1 , 0 2 5 $2 3 2 $0 $0 $2 1 6 $1 , 4 4 1 $1 2 8 $2 8 $0 $0 $0 90 9 0 0 0 0 IN F O R I I N S T R C T A D V LO U $1 2 $0 $0 $0 $0 $0 $0 $0 $1 2 $0 $0 $0 $0 90 9 0 0 0 0 IN F O R I I N S T R C T A D V OR $3 7 0 $0 $3 7 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 90 9 0 0 0 0 IN F O R I I N S T R C T A D V UT $2 1 1 $0 $0 $0 $0 $0 $0 $2 1 1 $0 $0 $0 $0 $0 90 9 0 0 0 0 IN F O R I I N S T R C T A D V WA $1 7 $0 $0 $1 7 $0 $0 $0 $0 $0 $0 $0 $0 $0 90 9 0 0 0 0 IN F O R I I N S T R C T A D V WY P $1 5 $0 $0 $0 $0 $0 $1 5 $0 $0 $0 $0 $0 $0 90 9 T o t a l $3 , 7 8 5 $8 9 $1 , 3 9 5 $2 4 9 $0 $0 $2 3 0 $1 , 6 5 3 $1 4 0 $2 8 $0 $0 $0 91 0 0 0 0 0 MI S C C U S T S E R V l I N F CN $3 $0 $1 $0 $0 $0 $0 $1 $0 $0 $0 $0 $0 91 0 0 0 0 0 MI S C C U S T S E R V l I N F LO U $1 $0 $0 $0 $0 $0 $0 $0 $1 $0 $0 $0 $0 91 0 0 0 0 0 MI S C C U S T S E R V l I N F OR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 91 0 0 0 0 0 MI S C C U S T S E R V l I N F UT $1 $0 $0 $0 $0 $0 $0 $1 $0 $0 $0 $0 $0 91 0 0 0 0 0 MI S C C U S T S E R V l I N F WY P $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 91 0 1 0 0 0 MI S C C U S T S E R V I I N F CN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 91 0 T o t a l $5 $0 $1 $0 $0 $0 $1 $2 $1 $0 $0 $0 $0 92 0 0 0 0 0 AD M I N & G E N S A L A Y SO $8 2 , 9 5 0 $ 2 , 1 0 7 $2 4 , 0 9 4 $6 , 4 3 5 $0 $0 $9 , 3 3 1 $3 4 , 5 3 6 $4 , 7 7 4 $1 , 4 6 1 $2 1 2 $0 $0 92 0 0 0 0 0 AD M I N & G E N S A L A R Y UT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 92 0 0 0 0 0 AD M I N & G E N S A L A R Y WA $3 5 8 $0 $0 $3 5 8 $0 $0 $0 $0 $0 $0 $0 $0 $0 92 0 0 0 0 0 AD M I N & G E N S A L A Y WY P $ ( 7 ) $0 $0 $0 $0 $0 $ ( 7 ) $0 $0 $0 $0 $0 $0 92 0 T o t a l $8 3 , 3 0 2 $ 2 , 1 0 7 $2 4 . 0 9 4 $6 , 7 9 3 $0 $0 $9 , 3 2 4 $3 4 , 5 3 6 $4 . 7 7 4 $1 , 4 6 1 $2 1 2 $0 $0 92 1 0 0 0 0 OF F I C E S U P P L & E X P CA $1 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 92 1 0 0 0 0 OF F I C E S U P P L & E X P LO U $1 $0 $0 $0 $0 $0 $0 $0 $1 $0 $0 $0 $0 92 1 0 0 0 0 OF F I C E S U P P L & E X P OR $ ( 5 ) $0 $ ( 5 ) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 92 1 0 0 0 0 OF F I C E S U P P L & E X P SO $1 2 , 7 1 7 $3 2 3 $3 , 6 9 4 $9 8 7 $0 $0 $1 , 4 3 0 $5 , 2 9 5 $7 3 2 $2 2 4 $3 3 $0 $0 92 1 0 0 0 0 OF F I C E S U P P L & E X P UT $ ( 9 4 2 ) $0 $0 $0 $0 $0 $0 $ ( 9 4 2 ) $0 $0 $0 $0 $0 92 1 0 0 0 0 OF F I C E S U P P L & E X P WA $2 $0 $0 $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 92 1 0 0 0 0 OF F I C E 5 U P P L & E X P WY P $5 $0 $0 $0 $0 $0 $5 $0 $0 $0 $0 $0 $0 92 1 T o t a l $1 1 . 7 8 0 $3 2 4 $3 , 6 8 9 $9 8 9 $0 $0 $1 , 4 3 6 $4 , 3 5 3 $7 3 3 $2 2 4 $3 3 $0 $0 92 2 0 0 0 0 A& G E X P T R A N S F - C R SO $ ( 2 0 , 6 9 8 ) $ ( 5 2 6 ) $ ( 6 , 0 1 2 ) $ ( 1 , 6 0 6 ) $0 $0 $ ( 2 . 3 2 8 ) $( 8 , 6 1 8 ) $ ( 1 , 1 9 1 ) $ ( 3 6 5 ) $ ( 5 3 ) $0 $0 14 0 f 1 6 ~~ 2 ~ ~ ; c o ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A1 l o c 92 2 T o t a l 92 3 0 0 0 0 OU T S I D E S E R V I C E S SO 92 3 0 0 0 0 OU T S I D E S E R V I C E S UT 92 3 0 0 0 0 OU T S I D E S E R V I C E S WA 92 3 T o t a l 92 4 0 0 0 0 PR O P E R T Y I N S U R A N C E SO 92 4 T o t a l 92 5 0 0 0 0 IN J U R I E S & D A M A G E S SO 92 5 T o t a l 92 8 2 0 0 0 RE G C O M M E X P E N S E CA 92 8 2 0 0 0 RE G C O M M E X P E N S E LO U 92 8 2 0 0 0 RE G C O M M E X P E N S E OR 92 8 2 0 0 0 RE G C O M M E X P E N S E SO 92 8 2 0 0 0 RE G C O M M E X P E N S E UT 92 8 2 0 0 0 RE G C O M M E X P E N S E WA 92 8 2 0 0 0 RE G C O M M E X P E N S E WY P 92 8 3 0 0 0 FE R C F I L I N G F E E SG 92 8 T o t a l 92 9 0 0 0 0 DU P L I C A T E C H R G S - C R SO 92 9 T o t a l 93 0 1 0 0 0 GE N A D V E R T I S N G E X P CN 93 0 1 0 0 0 GE N A D V E R T I S N G E X P SO 93 0 1 0 0 0 GE N A D V E R T I S N G E X P wy p 93 0 2 0 0 0 MI S C G E N E X P - O T H E R CN 93 0 2 0 0 0 MI S C G E N E X P - O T H E R LO U 93 0 2 0 0 0 MI S C G E N E X P - O T H E R OR 93 0 2 0 0 0 MI S C G E N E X P - O T H E R SG 93 0 2 0 0 0 MI S C G E N E X P - O T H E R SO 93 0 2 0 0 0 MI S C G E N E X P - o T H E R UT 93 0 2 0 0 0 MI S C G E N E X P - O T H E R WA 93 0 2 0 0 0 MI S C G E N E X P - O T H E R wy p 93 0 T o t a l 93 1 0 0 0 0 RE N T S (A & G ) OR 93 1 0 0 0 0 RE N T S (A & G ) SO 93 1 0 0 0 0 RE N T S (A & G ) UT 93 1 0 0 0 0 RE N T S (A & G ) WY P 93 1 T o t a l 93 5 0 0 0 0 MA I N T G E N E R A L P L N T OR To t a l C a l i f O r e g o n W a s h I d . P P L M o n t W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r N u t l l $ ( 2 0 . 6 9 8 ) $ ( 5 2 6 ) $ ( 6 . 0 1 2 ) $ ( 1 . 6 0 6 ) $ 0 $ 0 $ ( 2 . 3 2 8 ) $ ( 8 , 6 1 8 ) $ ( 1 , 1 9 1 ) $ ( 3 6 5 ) $ ( 5 3 ) $ 0 $ 0 $9 , 7 5 9 $ 2 4 8 $ 2 . 8 3 5 $ 7 5 7 $ 0 $ 0 $ 1 , 0 9 8 $ 4 , 0 6 3 $ 5 6 2 $ 1 7 2 $ 2 5 $ 0 $ 0 $4 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 4 0 $ 0 $ 0 $ 0 $ 0 $ 0 $1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $9 , 8 0 0 $ 2 4 8 $ 2 . 8 3 5 $ 7 5 8 $ 0 $ 0 $ 1 , 0 9 8 $ 4 , 1 0 3 $ 5 6 2 $ 1 7 2 $ 2 5 $ 0 $ 0 $2 4 , 5 1 6 $ 6 2 3 $ 7 , 1 2 1 $ 1 . 9 0 2 $ 0 $ 0 $ 2 . 7 5 8 $ 1 0 . 2 0 7 $ 1 , 4 1 1 $ 4 3 2 $ 6 3 $ 0 $ 0 $2 4 , 5 1 6 $ 6 2 3 $ 7 . 1 2 1 $ 1 . 9 0 2 $ 0 $ 0 $ 2 , 7 5 8 $ 1 0 , 2 0 7 $ 1 , 4 1 1 $ 4 3 2 $ 6 3 $ 0 $ 0 $1 1 , 2 9 1 $ 2 8 7 $ 3 , 2 8 0 $ 8 7 6 $ 0 $ 0 $ 1 , 2 7 0 $ 4 , 7 0 1 $ 6 5 0 $ 1 9 9 $ 2 9 $ 0 $ 0 $1 1 , 2 9 1 $ 2 8 7 $ 3 , 2 8 0 $ 8 7 6 $ 0 $ 0 $ 1 , 2 7 0 $ 4 , 7 0 1 $ 6 5 0 $ 1 9 9 $ 2 9 $ 0 $ 0 $5 $ 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $3 2 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 3 2 9 $ 0 $ 0 $ 0 $ 0 $3 , 0 2 7 $ 0 $ 3 , 0 2 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $3 , 3 9 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 3 . 3 9 7 $ 0 $ 0 $ 0 $ 0 $ 0 $4 1 $ 0 $ 0 $ 4 4 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $8 9 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 9 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $1 , 9 2 2 $ 3 6 $ 5 2 9 $ 1 5 1 $ 0 $ 0 $ 2 4 4 $ 8 0 4 $ 1 1 6 $ 3 5 $ 8 $ 0 $ 0 $1 0 , 0 1 2 $ 4 0 $ 3 . 5 5 6 $ 5 9 2 $ 0 $ 0 $ 1 . 1 3 5 $ 4 , 2 0 1 $ 4 4 5 $ 3 5 $ 8 $ 0 $ 0 $ ( 5 . 8 4 5 ) $ ( 1 4 8 ) $ ( 1 , 6 9 8 ) $ ( 4 5 3 ) $ 0 $ 0 $ ( 6 5 8 ) $ ( 2 , 4 3 4 ) $ ( 3 3 6 ) $ ( 1 0 3 ) $ ( 1 5 ) $ 0 $ 0 $ ( 5 . 8 4 5 ) $ ( 1 4 8 ) $ ( 1 , 6 9 8 ) $ ( 4 5 3 ) $ 0 $ 0 $ ( 6 5 8 ) $ ( 2 , 4 3 4 ) $ ( 3 3 6 ) $ ( 1 0 3 ) $ ( 1 5 ) $ 0 $ 0 $2 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $2 5 3 $ 6 $ 7 4 $ 2 0 $ 0 $ 0 $ 2 8 $ 1 0 5 $ 1 5 $ 4 $ 1 $ 0 $ 0 $2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $4 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 $ 2 $ 0 $ 0 $ 0 $ 0 $ 0 $1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 $7 , 5 7 1 $ 0 $ 7 , 5 7 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $3 3 3 $ 3 . 8 1 1 $ 1 . 0 1 8 $ 0 $ 0 $ 1 , 4 7 6 $ 5 , 4 6 2 $ 7 5 5 $ 2 3 1 $ 3 4 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 4 . 6 0 8 $ 0 $ 0 $ 0 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $3 4 0 $ 1 1 , 4 5 7 $ 1 , 0 3 8 $ 0 $ 0 $ 1 . 5 1 5 $ 1 0 , 1 7 8 $ 7 7 0 $ 2 3 6 $ 3 4 $ 0 $ 0 $0 $ 8 8 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $1 3 7 $ 1 , 5 6 6 $ 4 1 8 $ 0 $ 0 $ 6 0 6 $ 2 . 2 4 4 $ 3 1 0 $ 9 5 $ 1 4 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $0 $ 0 $ 0 $ 0 $ 0 $ 1 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $1 3 7 $ 2 , 4 5 0 $ 4 1 8 $ 0 $ 0 $ 6 2 4 $ 2 , 2 4 4 $ 3 1 0 $ 9 5 $ 1 4 $ 0 $ 0 $0 $ 4 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $1 3 , 1 1 9 $4 , 6 0 8 $0 $8 $2 5 , 5 6 8 $8 8 5 $5 , 3 9 0 $0 $1 8 $6 , 2 9 3 $4 2 15 o f 1 6 ~~ g ~ ~ ; c o ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t 93 5 0 0 0 0 M A I N T G E N E R A L P L N T 93 5 T o t a l Gr a n d T o t a l A1 l o c T o t a l C a l i f O r e g o n W a s h I d . P P L M o n t W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r N u t i l SO $ 2 4 . 2 9 6 $ 6 1 7 $ 7 . 0 5 7 $ 1 . 8 8 5 $ 0 $ 0 $ 2 . 7 3 3 $ 1 0 . 1 1 6 $ 1 . 3 9 8 $ 4 2 8 $ 6 2 $ 0 $ 0 $2 4 , 3 3 8 $ 6 1 7 $ 7 . 0 9 9 $ 1 , 8 8 5 $ 0 $ 0 $ 2 , 7 3 3 $ 1 0 . 1 1 6 $ 1 . 3 9 8 $ 4 2 8 $ 6 2 $ 0 $ 0 $2 . 7 8 7 . 0 4 0 $ 6 1 . 1 1 3 $ 7 6 8 . 0 9 9 $ 2 1 1 . 7 8 4 $ 0 $ 0 $ 3 4 2 . 6 4 3 $ 1 . 1 7 9 , 4 6 0 $ 1 6 5 , 9 7 6 $ 4 8 . 8 3 5 $ 9 . 0 9 5 $ 3 5 $ 0 16 of 1 6 B3 ~~ R O C K Y M O U N T A I N PO W E R A D I V I S I O O F P A I F I C R P De p r e c i a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e m b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c t e d i n T h u s n d s ) Pr i m a A c o u n t S e c o n d . A c o u n t O e s e r l t 1 0 n A 1 l o e T o t a l C a l i f O " r e o n W a s h . W y - P P L U t a h I d a h o W . U P L F E R C 40 3 0 3 1 0 2 0 0 0 L A N D R I G H T S S G 4 3 2 $ 8 $ 1 1 9 $ 3 $ 5 1 8 1 $ 2 6 $ 2 31 0 2 0 0 0 T o t $ 4 $ 8 $ 1 1 9 $ 3 4 $ 5 5 $ 1 8 1 $ 2 6 " $ 8 $ 2 40 3 0 3 1 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E M E N T S S G $ 2 2 . 0 3 8 $ 4 7 $ 6 , 0 7 0 $ 1 . 7 3 3 $ 2 , 7 9 2 $ 9 , 2 1 8 $ 1 , 3 3 3 $ 3 9 9 $ 8 7 40 3 0 0 0 0 3 1 1 ~ ~ S T R U C T U R E S A N D I M P R O V E M E N T S S G C H $ 1 , 1 3 0 $ 2 1 $ 3 2 3 $ 9 2 $ 1 4 4 $ 4 $ 6 5 $ 2 1 $ 4 31 1 0 0 0 0 T o t a l $ 2 3 . 1 6 8 $ 4 2 8 $ 6 . 3 9 3 $ 1 . 8 2 5 ' 2 . 9 3 6 ' 9 , 6 7 8 ' 1 , 3 9 8 $ 4 2 0 ' 9 1 40 3 0 0 0 3 1 2 0 0 0 0 B O I L E R P L A N T E Q U I P M E N T S G $ 8 2 , 6 9 3 $ 1 . 5 2 8 $ 2 2 . 7 7 6 $ 6 , 5 0 2 $ 1 0 , 4 7 6 $ 3 4 . 5 8 7 Š Š . 0 0 1 $ 1 , 4 9 7 $ 3 2 6 40 3 0 3 1 2 0 0 0 B O I L E R P L A N T E Q U I P M E N T S S G C H $ 5 , 5 5 0 $ 1 0 3 $ 1 , 5 8 7 $ 4 1 $ 7 0 8 $ 2 , 2 6 0 $ 3 1 8 $ 1 0 3 $ 2 0 31 2 0 0 0 0 T o t l $ 8 8 . 2 4 3 ' 1 . 6 3 1 ' 2 4 . 3 6 3 $ 6 , 9 5 3 $ 1 1 . 1 8 4 $ 3 6 , 8 4 7 ' 5 , 3 1 9 ' 1 . 6 0 0 $ 3 4 7 40 3 0 0 0 0 3 1 4 0 0 0 0 T U R B O G E N E R A T O R U N I T S S G $ 2 4 . 0 3 3 $ 4 4 $ 6 . 6 1 9 $ 1 . 8 9 0 $ 3 . 0 4 $ 1 0 , 0 5 2 $ 1 , 4 5 3 $ 4 3 5 $ 9 5 40 3 0 0 0 3 1 4 0 0 0 0 T U R B O G E N E R A T O R U N I T S S S G C H $ 1 , 3 2 7 $ 2 5 $ 3 $ 1 0 8 $ 1 6 9 $ 5 $ 7 6 $ 2 5 $ 5 31 4 0 0 0 0 T o t a l $ 2 5 , 3 6 $ 4 9 $ 6 , 9 9 $ 1 , 9 7 ' 3 . 2 1 4 $ 1 0 , 5 9 2 ' 1 , 5 3 0 $ 4 $ 1 0 0 40 3 0 0 0 0 3 1 5 0 0 0 0 A C C E S S O R Y EL E C T R I C EQ U I P M E N T S G $ 8 . 3 9 8 $ 1 5 5 $ 2 . 3 1 3 $ 6 $ 1 . 0 6 $ 3 , 5 1 2 $ 5 0 8 $ 1 5 2 $ 3 3 40 3 0 3 1 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S S G C H $ 1 , 0 3 0 $ 1 9 $ 2 4 $ 8 $ 1 3 1 $ 4 1 9 $ 5 9 $ 1 9 $ 4 31 5 0 0 0 0 T o t l $ 9 , 4 2 8 ' 1 7 4 ' 2 , 6 0 7 ' 7 4 4 ' 1 , 1 9 5 ' 3 , 9 3 2 ' 5 6 7 ' 1 7 1 $ 3 7 40 3 0 3 1 5 7 0 0 A C C E S S O R Y E L E C T R I C E Q U I P - S U P V & A L A R M S G $ 2 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 31 5 7 0 0 0 T o t a l $ 2 $ 0 ' 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 31 6 0 0 0 0 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T S G $ 8 5 5 $ 1 6 $ 2 3 5 $ 6 7 $ 1 0 8 $ 3 5 8 $ 5 2 $ 1 5 $ 3 31 6 0 0 0 0 M I S C E L L A E O U S P O W E R P L A N T E Q U I P M E N T S S G C H $ 7 7 $ 1 $ 2 2 $ 6 $ 1 0 $ 3 1 $ 4 $ 1 $ 0 31 6 0 0 0 0 T o t a l $ 9 3 2 $ 1 7 $ 2 5 7 $ 7 3 $ 1 1 8 $ 3 8 9 $ 5 $ 1 7 $ 4 33 0 2 0 0 0 L A N D R I G H T S S G - P $ 1 2 5 $ 2 $ 3 4 $ 1 0 $ 1 6 $ 5 2 $ 8 $ 2 $ 0 33 0 2 0 0 L A N D R I G H T S S G - U $ 1 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 33 0 2 0 0 0 T o t a l $ 1 2 6 $ 2 $ 3 5 $ 1 0 $ 1 6 $ 5 3 $ 8 $ 2 $ 0 33 0 3 0 0 0 W A T E R R I G H T S S G - U $ 2 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 33 0 3 0 0 0 T o t a l $ 2 $ 0 $ 0 $ 0 $ 0 $ 1 ' 0 $ 0 $ 0 33 0 4 0 0 0 F L O O D R I G H T S S G - P $ 5 $ 0 $ 2 $ 0 $ 1 $ 2 $ 0 $ 0 $ 0 33 0 4 0 0 0 F L O O D R I G H T S S G - U $ 2 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 33 0 4 0 0 0 T o t a l $ 8 $ 0 $ 2 $ 1 $ 1 $ 3 $ 0 $ 0 $ 0 33 0 5 0 0 0 L A D R I G H T S - F I S H I W I L D L I F E S G - P $ 4 $ 0 $ 1 $ 0 $ 0 $ 2 $ 0 $ 0 $ 0 33 0 5 0 0 0 T o t a l $ 4 $ 0 $ 1 $ 0 $ 0 $ 2 $ 0 $ 0 $ 0 33 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E S G - P $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 33 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E S G - U $ 1 7 5 $ 3 $ 4 8 $ 1 4 $ 2 2 $ 7 3 $ 1 1 $ 3 $ 1 33 1 0 0 0 0 T o t a l $ 1 7 5 $ 3 $ 4 ' 1 4 $ 2 2 $ 7 3 $ 1 1 $ 3 $ 1 33 1 1 0 0 0 S T R U C T U R E S A N D I M P R O V E - P R O D U C T I O N S G - P $ 1 . 0 0 5 $ 1 9 $ 2 7 7 $ 7 9 $ 1 2 7 $ 4 2 0 $ 6 1 $ 1 8 $ 4 33 1 1 0 0 0 S T R U C T U R E S A N D I M P R O V E - P R O D U C T I O N S G - U $ 7 1 $ 1 $ 2 0 $ 6 $ 9 $ 3 0 $ 4 $ 1 $ 0 33 1 1 0 0 0 T o t a l $ 1 , 0 7 6 $ 2 0 $ 2 9 6 $ 8 5 $ 1 3 6 $ 4 5 0 $ 6 5 $ 1 9 $ 4 33 1 2 0 0 0 S T R U C T U R E S A N D I M P R O V E - F I S H I W I L D L I F E S G - P $ 4 5 6 $ 8 $ 1 2 6 $ 3 6 $ 5 8 $ 1 9 1 $ 2 8 $ 8 $ 2 33 1 2 0 0 0 S T R U C T U R E S A N D I M P R O V E - F I S H l W l l D L I F E S G - U $ 1 3 $ 0 $ 4 $ 1 $ 2 $ 5 $ 1 $ 0 $ 0 33 1 2 0 0 0 T o t a l $ 4 9 $ 9 $ 1 2 9 $ 3 7 $ 5 9 $ 1 9 6 ' 2 8 $ 8 $ 2 33 1 3 0 0 0 S T R U C T U R E S A N D I M P R O V E - R E C R E A T I O N S G - P $ 3 2 8 $ 6 $ 9 0 $ 2 6 $ 4 2 $ 1 3 7 $ 2 0 $ 6 $ 1 33 1 3 0 0 0 S T R U C T U R E S A N D I M P R O V E - R E C R E A T I O N S G - U $ 5 9 $ 1 $ 1 6 $ 5 $ 8 $ 2 5 $ 4 $ 1 $ 0 33 1 3 0 0 0 T o t a l $ 3 8 8 $ 7 $ 1 0 7 $ 3 0 $ 4 9 $ 1 6 2 $ 2 3 $ 7 $ 2 33 2 0 0 0 0 ' R E S E R V O I R S . D A M S & W A T E R W A Y S ' S G - P $ 5 9 $ 1 $ 1 6 $ 5 $ 7 $ 2 5 $ 4 $ 1 $ 0 33 2 0 0 0 0 ' R E S E R V O I R S , D A M S & W A T E R W A Y S " S G - U $ 6 7 0 $ 1 2 $ 1 8 5 $ 5 3 $ 8 $ 2 8 0 $ 4 1 $ 1 2 $ 3 33 2 0 0 0 0 T o t a l $ 7 2 9 $ 1 3 $ 2 0 1 ' 5 7 $ 9 2 $ 3 0 5 $ 4 $ 1 3 $ 3 33 2 1 0 0 0 " R E S E R V O I R S , D A M S . & W T R W Y S - P R O D U C T I O N " S G - P $ 4 . 9 9 1 $ 9 2 $ 1 , 3 7 5 $ 3 9 2 $ 6 3 2 $ 2 , 0 8 8 $ 3 0 2 $ 9 0 $ 2 0 33 2 1 0 0 0 " R E S E R V O I R S , D A M S , & W T W Y S - P R O D U C T I O N ' S G - U $ 8 3 6 $ 1 5 $ 2 3 0 $ 6 6 $ 1 0 6 $ 3 5 $ 5 1 $ 1 5 $ 3 33 2 1 0 0 0 T o t a l $ 5 , 8 2 8 $ 1 0 8 $ 1 , 6 0 5 $ 4 5 8 $ 7 3 8 $ 2 , 4 3 7 $ 3 5 2 $ 1 0 5 $ 2 3 33 2 2 0 0 0 ' R E S E R V O I R S . D A M S . & W T R W Y S - I S H l I L D I F S G - P $ 2 1 9 $ 4 $ 6 0 $ 1 7 $ 2 8 $ 9 1 $ 1 3 $ 4 $ 1 33 2 2 0 0 0 ' R E S E R V O I R S , D A M S , & W T R W Y S - F I S H I W I L D L I F S G - U $ 1 3 $ 0 $ 4 $ 1 $ 2 $ 6 $ 1 $ 0 $ 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 40 3 0 0 0 0 40 3 0 0 40 3 0 0 0 0 40 3 0 0 0 40 3 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 --40 3 0 0 0 0 40 3 0 0 0 10 t 8 "' ~ R O C K Y M O U N T A I N PO W E R A D I V I S I O N O f P A l f l C De p r e c i a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c l (A l l o t e d i n T h o u s n d s ) Pr i m a r y A c o u n t s e c o n d a r y A c c o u n t D e s c r i p t i o n A 1 l o c T o t a l C a l i f O r e o n W a s h W y . p P L U t a h I d a h o W y - U P L F E R C 33 2 2 0 0 0 T o t a l $ 2 3 2 $ 4 $ § $ 1 8 $ 2 9 $ 9 7 $ 1 4 . $ 4 ; $ 1 40 3 0 0 0 3 3 2 3 0 0 0 ' R E S E R V O I R S . D A M S . & W T R W Y C R E A T I O N ' S G . p $ 8 $ 2 $ 2 4 $ 7 $ 1 1 $ 3 6 $ 5 $ 2 $ 0 40 3 0 0 0 0 3 3 2 3 0 0 ' R E S E R V O I R S , D A M S . & W T R W Y 5 - E C R E A T I O N " S G - U $ 3 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 33 2 3 0 0 0 T o t a l $ 8 9 $ 2 $ 2 4 $ 7 $ 1 1 $ 3 7 i 5 $ 2 $ 0 40 3 0 0 0 0 3 3 3 0 0 0 0 " W A T E R W H E E L S . T V R B & G E N E R A T O R S ' S G . p $ 1 . 6 8 3 $ 3 1 $ 4 $ 1 3 2 $ 2 1 3 $ 7 0 4 $ 1 0 2 $ 3 0 $ 7 40 3 0 0 0 0 3 3 3 0 0 0 0 " W A T E R W H E E L S , T U R B & G E N E R A T O R S ' S G - U $ 5 2 5 $ 1 0 $ 1 4 4 $ 4 1 $ 6 $ 2 1 9 $ 3 2 $ 9 $ 2 33 3 0 0 Ó O T o t a l ' $ 2 , 2 0 7 $ 4 1 $ 6 0 8 $ 1 7 4 . $ 2 8 0 $ 9 2 3 $ 1 3 . 4 $ 4 5 9 40 3 0 3 3 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G . p $ 8 3 8 $ 1 5 $ 2 3 1 $ 6 $ 1 0 6 $ 3 5 1 $ 5 1 $ 1 5 $ 3 40 3 0 0 0 0 3 3 4 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G - U $ 2 4 6 $ 5 $ 6 $ 1 9 $ 3 1 $ 1 0 3 $ 1 5 $ 4 $ 1 33 4 0 0 0 T o t a l $ 1 , 0 8 4 $ 2 0 $ 2 9 9 $ 8 5 $ 1 3 7 $ 4 5 4 $ 6 $ 2 0 $ 4 40 3 3 4 7 0 0 0 A C C E S S O R Y EL E C T EQ U I p . SU P V & AL A M S G . p $ 1 3 1 $ 2 $ 3 $ 1 0 $ 1 7 $ 5 5 $ 8 $ ' 2 $ 1 40 3 0 0 0 0 3 3 4 7 0 0 0 A C C E S S O R Y E L E C T E Q U I p . S U P V & A L R M S G - $ 2 $ 0 $ 0 $ 0 t o $ 1 $ 0 $ 0 ! l 33 4 7 0 0 0 T o t l 1 3 2 5 2 $ 3 6 $ 1 0 $ 1 7 5 5 5 8 $ 2 5 1 40 3 0 0 0 0 3 3 5 0 0 0 M I S C P O W E R P L A N T E Q U I P S G - U $ 7 $ 0 $ 2 $ 1 $ 1 $ 0 $ 0 0 33 5 0 0 0 0 T o t l $ 7 $ 0 $ 2 $ 1 $ 1 $ 3 $ 0 $ 0 $ 0 40 3 0 0 0 0 3 3 5 1 0 0 0 M I S C P O W E R P L A N T E Q U I p . P R O D U C T O N S G . p $ 5 4 $ 1 $ 1 5 $ 4 $ 7 $ 2 2 $ 3 $ 1 $ 0 33 5 1 0 0 0 T o t a l 5 5 4 $ 1 $ 1 5 $ 4 $ 7 $ 2 2 $ 3 $ 1 $ 0 40 3 0 0 0 3 3 5 2 0 0 0 M I S C P O W E R P l A T E Q U I p . F I S H & W I L D L I F E S G . p $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 33 5 2 0 0 0 T o t a l $ 1 5 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 3 0 0 0 0 3 3 5 3 0 0 0 M I S C P O W E R P L A N T E Q U I p . R E C R E A T I O N S G - $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 33 5 3 0 0 0 T o t a l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 3 0 0 0 0 3 3 6 0 0 0 0 ' R O A D S . R A I L R O A D S & B R I D G E S ' S G . p $ 2 7 1 $ 5 $ 7 5 $ 2 1 $ 3 4 $ 1 1 3 $ 1 6 $ 5 $ 1 40 3 0 0 0 0 3 3 6 0 0 0 0 ' R O A D S , R A I L R O A D S & B R I D G E S " S G . U $ 4 $ 1 $ 1 1 $ 3 $ 5 $ 1 7 $ 2 $ 1 $ 0 33 6 0 0 0 0 T o t l $ 3 1 1 $ 6 $ 8 6 $ 2 4 $ 3 9 $ 1 3 0 $ 1 9 $ 6 $ 1 40 3 0 0 0 0 3 4 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G $ 1 . 4 8 3 $ 2 7 $ 4 0 8 $ 1 1 7 $ 1 8 8 $ 6 2 0 $ 9 0 $ 2 7 $ 6 40 3 0 0 0 0 3 4 1 0 0 0 0 S T R U C T V R E S & I M P R O V E M E N T S S S G C T $ 1 6 7 $ 3 $ 4 1 $ 1 2 $ 2 0 $ 7 7 $ 1 0 $ 3 $ 1 34 1 0 0 0 0 T o t a l $ 1 . 6 5 0 $ 3 0 $ 4 5 0 $ 1 2 9 $ 2 0 8 $ 6 9 7 $ 1 0 0 $ 3 0 $ 7 40 3 0 0 0 0 3 4 2 0 0 0 0 " F U E L H O L D E R S . P R O D U C E R S . A C C E S ' S G $ 7 5 1 $ 1 4 $ 2 0 7 $ 5 9 $ 9 5 $ 3 1 4 $ 4 5 $ 1 4 $ 3 40 3 0 0 0 0 3 4 2 0 0 0 0 ' F U E L H O L D E R S , P R O D U C E R S . 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D e c e m b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c t r R e v i s e d P r o t o c o l (A l l o c t e d i n T h o u s n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c o u n t De s c r i p t i o n A1 l o c To t a l Ca l i f Or e g o n Wa s h Wy - P P L Ut a h Id a h o Wy - U P L 40 3 0 0 0 0 39 5 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY P $1 8 6 $0 $0 $0 $1 8 6 $0 $0 $0 40 3 0 0 39 5 0 0 0 0 LA B O R A T O R Y E Q U I P M E N T WY U $4 $0 $0 $0 $0 $0 $0 $4 $0 39 5 0 0 0 0 T o t l $1 , 9 5 7 $3 1 $7 0 5 $1 5 0 $2 5 8 $6 5 6 $1 0 0 $5 5 $2 40 3 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CA $1 1 7 $1 1 7 $0 $0 $0 $0 $0 $0 $0 40 3 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CN $2 4 0 $6 $7 8 $1 8 $1 6 $1 1 0 $1 0 $2 $0 40 3 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T LO U $2 9 0 $0 $0 $0 $0 $0 $2 9 0 $0 $0 40 3 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T OR $1 . 9 6 5 $0 $1 . 9 6 5 $0 $0 $0 $0 $0 $0 40 3 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SE $5 $0 $1 $0 $1 $2 $0 $0 $0 40 3 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SG $3 , 7 7 8 $7 0 $1 , 0 4 1 $2 9 7 $4 7 9 $1 . 5 8 $2 2 8 $6 8 $1 5 40 3 0 0 0 0 39 7 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SO $2 , 3 4 $6 $6 1 $1 8 2 $2 6 4 $9 7 7 $1 3 5 $4 1 $6 40 3 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SS G C H $4 2 $1 $1 2 $3 $5 $1 7 $2 $1 $0 40 3 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SS G C T $3 $0 $1 $0 $0 $2 $0 $0 $0 40 3 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T UT $1 . 3 2 9 $0 $0 $0 $0 $1 . 3 2 9 $0 $0 $0 40 3 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WA $5 0 1 $0 $0 $5 0 1 $0 $0 $0 $0 $0 40 3 0 0 0 0 39 7 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY P $7 3 8 $0 $0 $0 $7 3 8 $0 $0 $0 $0 40 3 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY U $1 4 2 $0 $0 $0 $0 $0 $0 $1 4 2 $0 39 7 0 0 0 0 T o t a l $1 1 , 4 9 7 $2 5 4 $3 , 7 7 9 $1 , 0 0 2 $1 , 5 0 3 $4 , 0 1 7 $6 6 6 $2 5 5 $2 1 40 3 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T CA $6 $6 $0 $0 $0 $0 $0 $0 $0 40 3 0 0 0 0 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T LO U $1 2 $0 $0 $0 $0 $0 $1 2 $0 $0 40 3 0 0 0 0 39 7 2 0 0 0 MO B i l E R A I O E Q U I P M E N T OR $2 2 8 $0 $2 2 8 $0 $0 $0 $0 $0 $0 40 3 0 0 0 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SG $4 6 $1 $1 3 $4 $6 $1 9 $3 $1 $0 40 3 0 0 0 0 39 7 2 0 0 MO B i l E R A D I O E Q U I P M E N T SO $1 2 2 $3 $3 5 $9 $1 4 $5 1 $7 $2 $0 40 3 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T SS G C H $2 $0 $1 $0 $0 $1 $0 $0 $0 40 3 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T SS G C T $0 $0 $0 $0 $0 $0 $0 $0 $0 40 3 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T UT $1 2 2 $0 $0 $0 $0 $1 2 2 $0 $0 $0 40 3 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T WA $3 5 $0 $0 $3 5 $0 $0 $0 $0 $0 40 3 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T WY P $5 0 $0 $0 $0 $5 0 $0 $0 $0 $0 40 3 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T WY U $3 $0 $0 $0 $0 $0 $0 $3 $0 39 7 2 0 0 0 T o t a l $6 2 7 $1 0 $2 7 7 $4 9 $7 0 $1 9 3 $2 2 $6 $1 40 3 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CA $1 $1 $0 $0 $0 $0 $0 $0 $0 40 3 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CN $1 0 $0 $3 $1 $1 $4 $0 $0 $0 40 3 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T LO U $3 $0 $0 $0 $0 $0 $3 $0 $0 40 3 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T OR $2 2 $0 $2 2 $0 $0 $0 $0 $0 $0 40 3 0 0 0 0 39 8 0 MI S C E L L A E O U S E Q U I P M E N T SE $0 $0 $0 $0 $0 $0 $0 $0 $0 40 3 0 0 0 0 39 8 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SG $6 1 $1 $1 7 $5 $8 $2 5 $4 $1 $0 40 3 0 0 0 39 8 0 0 0 0 MI S C E L L N E O U S E Q U I P M E N T SO $1 5 2 $4 $4 $1 2 $1 7 $6 3 $9 $3 $0 40 3 0 0 0 0 39 8 0 MI S C E L L A N E O U S E Q U I P M E N T SS G C T $0 $0 $0 $0 $0 $0 $0 $0 $0 40 3 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T UT $1 7 $0 $0 $0 $0 $1 7 $0 $0 $0 40 3 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WA $5 $0 $0 $5 $0 $0 $0 $0 $0 40 3 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WV P $7 $0 $0 $0 $7 $0 $0 $0 $0 40 3 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY U $1 $0 $0 $0 $0 $0 $0 $1 $0 39 8 0 0 0 0 T o t a l $2 7 9 $6 $8 6 $2 2 $3 3 $1 1 0 $1 6 $5 $1 Gr a n d T o t l $4 1 7 . 7 8 2 $ 1 1 , 2 0 8 $1 2 4 , 4 2 1 $3 . 5 5 5 $4 7 , 1 7 2 $ 1 8 9 , 1 5 0 $ 2 3 , 8 1 2 $7 , 4 0 8 $1 , 0 5 7 80 f 8 B4 -" ' 4 RO C K Y M O U N T A I N PO E R A D l V l S l O N O F P A C f l C Am o r t z a t i o n E x p e n s e ( A c t u a l s ) Tl N l v e M o n t h s E n d i n g - D e m b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c o r R e v i s e d P r t o c l (A l t e i n T h o a n d s ) Pr i m a r y A c o u n t S e c o n d a r A ç ç u n t D e s c r i p t o n A l l o c T o t a C a l i f O r e g o n W a s W y - P P L U t a h I d a W y - U P L F E R C O t e r 40 3 0 2 ~ ~ F R A C H I S E S A N D C O N S E N T S L O U $ 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 0 $ 0 $ 0 $ 0 40 3 0 2 0 F R A C H I S E S AN D C O N S E N T S S G $ 2 1 9 $ 4 $ 6 0 $ 1 7 $ 2 8 $ 9 2 $ 1 3 $ 4 $ 1 $ 0 40 4 ~ ~ 3 0 2 0 F R A C H I S E S AN CO N S E N T S S G . p $ 1 , 8 9 5 $ 3 $ 5 2 2 $ 1 4 9 $ 2 4 0 $ 7 $ 1 1 5 $ 3 4 $ 7 $ 0 40 4 0 0 0 3 0 2 0 F R A C H I S E S A N D C O N S E N T S S G - U $ 3 2 8 $ 8 $ 9 $ 2 $ 4 1 $ 1 3 7 $ 2 0 $ 6 $ 1 $ 0 30 2 0 0 0 0 T o t a l $ 2 4 6 2 $ 4 $ 8 7 2 $ 1 9 2 $ 3 0 $ 1 , 0 2 1 $ 1 6 8 $ 4 $ 1 0 $ 0 40 4 ~ ~ 3 0 3 1 0 4 I N T A N G I B L E P L A O R $ 1 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 4 ~ ~ 3 0 3 1 0 4 I N T A N G I B L E P L A N T S G $ 3 3 $ 6 $ 9 2 $ 2 6 $ 4 2 $ 1 3 9 $ 2 0 $ 6 $ 1 $ 0 30 3 1 0 4 T o t a l $ 3 3 5 $ 6 $ 9 3 $ 2 6 $ 4 $ 1 3 9 $ 2 $ 6 $ 1 $ 0 4D 4 3 0 3 1 0 5 0 R W T . R C M S W O R K T R A C K I N G S O $ 1 7 1 $ 4 $ 5 $ 1 3 $ 1 9 $ 7 1 $ 1 0 l 3 $ 0 $ 0 30 3 1 0 5 0 T o t a l · $ 1 7 1 $ 4 $ 5 0 $ 1 3 $ 1 9 $ 7 1 $ 1 0 $ 3 $ 0 $ 0 4D 4 3 0 3 1 2 3 A F P R . A U T O M A T E D F A C I L I T Y P O I N T R E C O R D S S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 30 3 1 2 3 0 T o t a l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 0 0 3 0 3 1 3 4 0 B A C O D E S Y S T E M S O $ 1 6 1 $ 4 $ 4 7 $ 1 2 $ 1 8 $ 6 7 $ 9 $ 3 $ 0 $ 0 30 3 1 3 4 T o t l $ 1 6 1 $ 4 $ 4 7 $ 1 2 $ 1 8 $ 6 7 $ 9 $ 3 $ 0 $ 0 40 4 ~ ~ 3 0 3 1 5 7 0 K W H H I S T O R I C A L D A T A C O L L E C T I O N S O $ 2 1 $ 1 $ 6 $ 2 $ 2 $ 9 $ 1 $ 0 $ 0 $ 0 30 3 1 5 7 0 T o t a l $ 2 1 $ 1 $ 6 $ 2 $ 2 $ 9 $ 1 $ 0 $ 0 $ 0 4D 4 0 3 0 3 1 6 6 0 D I S T R I B U T I O N A U T O M A T I O N P I L O T S O $ 1 . 0 9 2 $ 2 8 $ 3 1 7 $ 8 5 $ 1 2 3 $ 4 5 4 $ 8 3 $ 1 9 $ 3 $ 0 30 3 1 6 8 0 T o t a $ 1 , 0 9 2 $ 2 8 $ 3 1 7 $ 8 5 $ 1 2 3 $ 4 5 4 $ 6 3 $ 1 9 $ 3 $ 0 40 3 0 3 1 7 3 E Q U I P M E N T T R A C K I N G S Y S T E M S O $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 30 3 1 7 3 0 T o t a l $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 6 $ 0 $ 0 40 4 ~ ~ 3 0 3 1 7 6 0 R E C O R D C E N T E R M G M T S O F T A R E S O $ 2 2 $ 1 $ 7 $ 2 $ 3 $ 9 $ 1 $ 0 $ 0 $ 0 30 3 1 7 6 0 T o t a l $ 2 2 $ 1 $ 7 $ 2 $ 3 $ 9 $ 1 $ 0 $ 0 $ 0 40 4 ~ ~ 3 0 3 1 8 3 0 C U S T O M E R S E R V I C E S Y S T E M C N $ 4 . 3 3 7 $ 1 1 5 $ 1 , 4 0 9 $ 3 2 0 $ 2 9 $ 1 , 9 8 1 $ 1 7 6 $ 3 9 $ 0 1 9 30 3 1 8 3 0 T o t a l $ 4 , 3 3 7 $ 1 1 5 $ 1 , 4 0 9 $ 3 0 $ 2 9 6 $ 1 , 9 8 1 $ 1 7 6 $ 3 9 $ 0 $ 0 40 0 0 0 0 3 0 3 2 0 3 0 F R A C H I S E T A X S Y S T E M S O $ 2 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 30 3 2 0 3 0 T o t a l $ 2 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 0 4 S A p . S O $ 9 . 5 0 $ 2 4 2 $ 2 , 7 6 2 $ 7 3 8 $ 1 . 0 7 0 $ 3 , 9 5 9 $ 5 4 7 $ 1 6 7 $ 2 4 $ 0 30 3 2 0 4 0 T o t l $ 9 , 5 0 9 $ 2 4 2 $ 2 , 7 6 2 $ 7 3 8 $ 1 , 0 7 0 $ 3 , 9 5 9 $ 5 4 7 $ 1 6 7 $ 2 4 $ 0 40 4 0 0 0 3 0 3 2 0 9 0 E N E R G Y C O M M O D I T Y S Y S S O F T W A R E S O $ 2 4 1 $ 6 $ 7 0 $ 1 9 $ 2 7 $ 1 0 0 $ 1 4 $ 4 $ 1 $ 0 30 3 2 0 9 0 T o t l $ 2 4 1 $ 6 $ 7 0 $ 1 9 $ 2 7 $ 1 0 0 $ 1 4 $ 4 $ 1 $ 0 40 4 ~ ~ 3 0 3 2 2 2 0 E N T E R P R I S E D A T A W R H S E . B I R P T G T O O L S O $ 1 0 9 $ 3 $ 3 2 $ 8 $ 1 2 $ 4 $ 6 $ 2 $ 0 $ 0 30 3 2 2 2 0 T o t a l $ 1 0 9 $ 3 $ 3 2 $ 8 $ 1 2 $ 4 $ 6 $ 2 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 2 4 0 D I S A S T E R R E C O V E R Y P R O J E C T S O $ 6 $ 0 $ 2 $ 0 $ 1 $ 2 $ 0 $ 0 $ 0 $ 0 30 3 2 2 4 0 T o t a l $ 6 $ 0 $ 2 $ 0 $ 1 $ 2 $ 0 $ 0 ! 9 $ 0 40 0 0 0 3 0 3 2 2 7 0 E N T E R P R I S E D A T A W A R E H O U S E S O $ 7 7 4 $ 2 0 $ 2 2 5 $ 6 $ 8 7 $ 3 2 $ 4 5 $ 1 4 $ 2 $ 0 30 3 2 2 7 0 T o t l $ 7 7 4 $ 2 0 $ 2 2 5 $ 6 0 $ 8 7 $ 3 2 2 $ 4 $ 1 4 $ 2 $ 0 40 4 ~ ~ 3 0 3 2 2 6 0 E M C D A S D S O F T W A R E S O $ 1 7 $ 0 $ 5 $ 1 $ 2 $ 7 $ 1 $ 0 $ 0 $ 0 30 3 2 2 8 0 T o t a $ 1 7 $ 0 $ 5 $ 1 $ 2 $ 7 $ 1 $ 0 $ 0 $ 0 40 4 0 0 0 3 0 3 2 2 9 0 E M P L O Y E E P E R F O R M A C E & S A L A R Y S Y S T E M S O $ 2 0 1 $ 5 $ 5 8 $ 1 6 $ 2 3 $ 6 $ 1 2 $ 4 $ 1 $ 0 30 3 2 2 9 0 T o t a l $ 2 0 1 $ 5 $ 5 8 $ 1 6 $ 2 3 $ 6 $ 1 2 $ 4 $ 1 $ 0 40 4 ~ ~ 3 0 3 2 3 0 0 E X P E N D I T U R E P R I O R I T I Z A T I O N T O O L S O $ 4 8 $ 1 $ 1 4 $ 4 $ 5 $ 2 0 $ 3 $ 1 $ 0 $ 0 30 3 2 3 0 T o t l $ 4 $ 1 $ 1 4 $ 4 $ 5 $ 2 0 $ 3 $ 1 $ 0 $ 0 40 3 0 3 2 3 1 0 C O M M O N W O R K S T A T I O N & L O G I N A P P S O $ 3 2 1 $ 8 $ 9 3 $ 2 5 $ 3 8 $ 1 3 4 $ 1 8 $ 6 $ 1 $ 0 30 3 2 3 1 0 T o t a l $ 3 2 1 $ 8 $ 9 3 $ 2 5 $ 3 6 $ 1 3 4 $ 1 8 $ 6 $ 1 $ 0 40 4 0 0 0 3 0 3 2 3 2 0 E L E C T R O N I C T A G G I N G O U T A G E M A G E S Y S T E M S O $ 8 $ 2 $ 2 4 $ 7 $ 9 $ 3 5 $ 5 $ 1 $ 0 $ 0 30 3 2 3 2 0 T o t l $ 6 $ 2 $ 2 4 $ 7 $ 9 $ 3 5 $ 5 $ 1 $ 0 $ 0 40 4 0 0 0 3 0 3 2 3 3 0 F I E L D N E T P R O M E T E R R E A D I N G S Y S T - H R P R E P S O $ 5 8 2 $ 1 5 $ 1 6 9 $ 4 5 $ 6 5 $ 2 4 2 $ 3 3 $ 1 0 $ 1 $ 0 30 3 2 3 3 0 T o t a l $ 5 8 2 $ 1 5 $ 1 6 9 $ 4 5 $ 6 5 $ 2 4 2 $ 3 3 $ 1 0 $ 1 $ 0 1o f 5 "l 4 R O C K Y M O U N T A I N PO W E R "O l V l S I O N O F P A F I C Q " Am o r t i z a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e m b e 2 0 0 7 Al l o c t i o n M e t h o d . F a c t o r R e v i s e P r o t o c o l (A l I n T h o n d s ) Pr i m a A c c o u n t S e c o n d a A c c o u n t D e s c r i p t i o n A l l o c T o t a l C a l i f o n W a s h W y - P P L U t a h U P L F E R C O t h r 40 4 3 0 3 2 3 0 F A C I L I T Y I N S P E C T I O N R E P O T I N G S Y S T E M S O 9 $ 1 $ 1 1 $ 3 $ 4 1 6 $ 1 0 S O 30 3 2 3 4 T o t a $ 3 9 $ 1 $ 1 1 $ 3 $ 4 $ 1 6 $ 2 $ 1 $ 0 $ 0 40 4 3 0 3 2 3 5 0 C O N D U C T I V I T Y F I E L D I N G T O O D E V L O P M E N T S O $ 1 9 5 $ 5 C 7 $ 1 5 $ 2 2 $ 8 1 $ 1 1 $ 3 $ 0 $ ò 30 3 2 3 5 0 T o t a l ' $ 1 9 5 $ 5 $ 7 $ 1 5 $ 2 2 $ 8 1 $ 1 1 $ 3 $ 0 $ 0 40 4 0 0 3 0 3 2 3 6 0 2 0 G R I D N E T P O W E R ? , S T M O D E L I N G S O $ 1 , 8 2 $ 4 6 $ 5 2 9 $ 1 4 1 $ 2 0 5 $ 7 5 9 $ 1 0 5 $ 3 2 l s $ 0 30 3 2 3 6 0 T o t a l $ 1 . 8 2 3 $ 4 $ 5 2 9 $ 1 4 1 $ 2 0 5 $ 7 5 9 $ 1 0 5 $ 3 2 5 $ 0 40 4 ~ ~ 3 0 3 2 3 7 0 R E C R U I T S O F T A P P L I C A N T T R A C K I N G S Y S I N T E R S O $ 4 7 $ 1 $ 1 4 $ 4 $ 5 $ 2 $ 3 $ 1 $ 0 $ 0 30 3 2 3 7 0 T o t a $ 4 7 $ 1 $ 1 4 $ 4 $ 5 $ 2 0 $ 3 $ 1 $ 0 $ 0 . 4 0 0 0 0 3 0 3 2 3 8 0 H R - B E N E F I T S O P E N E N R O L L M E N T O N L I N E S O $ 7 3 $ 2 $ 2 1 $ 6 $ 8 $ 3 0 $ 4 $ 1 $ 0 $ 0 30 3 2 3 8 T o t l $ 7 3 $ 2 $ 2 1 $ 6 $ 8 $ 3 0 $ 4 $ 1 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 3 9 0 I N T E G R A T E D C O T M G T S T R U C T U R E S O $ 2 1 5 $ 5 $ 6 2 $ 1 7 $ 2 4 $ 9 0 $ 1 2 S 4 $ 1 $ 0 30 3 2 3 9 0 T o t l $ 2 1 5 $ 5 $ 6 2 $ 1 7 $ 2 4 $ 9 0 $ 1 2 $ 4 $ 1 $ 0 40 ~ ~ 3 0 3 2 4 0 0 I N C E D E N T M A N A G E M E N T A N Y S I S P R O G R A M S O $ 4 9 9 $ 1 3 $ 1 4 5 $ 3 9 $ 5 6 $ 2 $ 2 9 $ 9 $ 1 $ 0 30 3 2 4 0 0 T o t l $ 4 9 $ 1 3 $ 1 4 5 $ 3 9 $ 5 $ 2 8 $ 2 $ 9 $ 1 $ 0 40 ~ ~ 3 0 3 2 4 1 0 C L O S E D O W N I M S A N D M O V E T O N E W P L A T F O R M S O $ 7 3 $ 2 $ 2 1 $ 6 $ 8 $ 3 0 $ 4 $ 1 $ 0 $ 0 30 3 2 4 1 0 T o t a l $ 7 3 $ 2 $ 2 1 $ 6 $ 8 $ 3 0 $ 4 $ 1 $ 0 $ 0 40 4 3 0 3 2 4 3 0 K E Y P E R F O R M A N C E I N D I C A T O R D A S H B O A R D S O $ 9 5 $ 2 $ 2 8 $ 7 $ 1 1 $ 4 0 $ 5 $ 2 $ 0 $ 0 30 3 2 4 3 0 T o t a l $ 9 5 $ 2 $ 2 8 $ 7 $ 1 1 $ 4 $ 5 $ 2 $ 0 $ 0 40 4 3 0 3 2 4 4 F I N A N C I A F O R E C A T I N T E G R A T I O N S O $ 7 9 $ 2 $ 2 3 $ 6 $ 9 5 3 3 $ 5 $ 1 $ 0 $ 0 30 3 2 4 4 T o t a l $ 7 9 $ 2 $ 2 3 $ 6 $ 9 $ 3 3 $ 5 $ 1 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 4 5 0 M I D O F F I C E I M P R O V E M E N T P R O J E C T S O $ 5 7 5 $ 1 5 $ 1 6 7 $ 4 5 $ 6 5 $ 2 3 9 $ 3 3 $ 1 0 $ 1 $ 0 30 3 2 4 5 0 T o t a l $ 5 7 5 $ 1 5 $ 1 6 7 $ 4 5 $ 6 5 $ 2 3 9 $ 3 3 $ 1 0 $ 1 $ 0 40 4 0 0 0 3 0 3 2 4 6 0 C A I S O E N E R G Y M A K E T A N A L Y S I S . F Y 0 4 S I S O $ 9 1 $ 2 $ 2 6 $ 7 $ 1 0 $ 3 $ 5 $ 2 $ 0 $ 0 30 3 2 4 6 0 T o t a l $ 9 1 $ 2 $ 2 6 $ 7 $ 1 0 $ 3 8 $ 5 $ 2 $ 0 $ 0 40 ~ ~ 3 0 3 2 4 8 0 O U T A G E C A L H A N D L I N G I N T E G R A T I O N C N $ 3 9 6 $ 1 1 $ 1 2 9 $ 2 9 $ 2 7 $ 1 8 1 $ 1 6 $ 4 $ 0 $ 0 30 3 2 4 8 0 T o t a $ 3 9 6 $ 1 1 $ 1 2 9 $ 2 9 $ 2 7 $ 1 8 1 $ 1 6 $ 4 $ 0 $ 0 40 4 0 0 0 0 3 0 3 2 4 9 0 O F F I C E X P S O F T W A R E S O $ 4 3 $ 1 $ 1 2 $ 3 $ 5 $ 1 8 $ 2 $ 1 $ 0 $ 0 30 3 2 4 9 0 T o t a l $ 4 3 $ 1 $ 1 2 $ 3 $ 5 $ 1 8 $ 2 $ 1 $ 0 $ 0 40 ~ ~ 3 0 3 2 5 1 0 O P E R A T I O N S M A P P I N G S Y S T E M S O $ 6 0 $ 2 $ 1 7 $ 5 $ 7 $ 2 5 5 3 $ 1 $ 0 $ 0 30 3 2 5 1 0 T o t a l $ 6 0 $ 2 $ 1 7 $ 5 $ 7 $ 2 5 $ 3 $ 1 $ 0 $ 0 40 0 0 0 3 0 3 2 5 2 0 O P E R A T I O N S V I S U A L I Z A T I O N S Y S T E M S O $ 2 7 $ 1 $ 8 $ 2 $ 3 $ 1 1 $ 2 $ 0 $ 0 $ 0 30 3 2 5 2 0 T o t a l $ 2 7 $ 1 $ 8 $ 2 $ 3 $ 1 1 $ 2 $ 0 $ 0 $ 0 40 4 0 0 0 0 3 0 3 2 5 3 0 P O L E A T T A C H M E N T M G M T S Y S T E M S O $ 3 5 9 $ 9 $ 1 0 4 $ 2 8 $ 4 0 $ 1 5 0 $ 2 1 $ 6 $ 1 $ 0 30 3 2 5 3 0 T o t a l $ 3 5 9 $ 9 $ 1 0 4 $ 2 8 $ 4 $ 1 5 0 $ 2 1 $ 6 $ 1 $ 0 40 4 0 0 0 0 3 0 3 2 5 6 0 P O W E R T A X S O $ 1 5 5 $ 4 $ 4 5 $ 1 2 $ 1 7 $ 6 5 $ 9 $ 3 $ 0 $ 0 30 3 2 5 6 0 T o t a l $ 1 5 5 $ 4 $ 4 5 $ 1 2 $ 1 7 $ 6 5 $ 9 $ 3 $ 0 $ 0 40 ~ ~ 3 0 3 2 5 7 0 Q U E S T D A T A B A E M G M T T O O L S S O $ 3 9 $ 1 $ 1 1 $ 3 $ 4 $ 1 6 $ 2 $ 1 $ 0 $ 0 30 3 2 5 7 0 T o t a l $ 3 9 $ 1 $ 1 1 $ 3 $ 4 $ 1 6 $ 2 $ 1 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 5 9 0 S U B S T A T I O N / C I R C U I T H I S T O R Y O F O P E R A T I O N S S O $ 5 2 1 $ 1 3 $ 1 5 1 $ 4 0 $ 5 9 $ 2 1 7 $ 3 0 $ 9 $ 1 $ 0 30 3 2 5 9 0 T o t a l $ 5 2 1 $ 1 3 $ 1 5 1 $ 4 $ 5 9 $ 2 1 7 $ 3 0 $ 9 $ 1 $ 0 40 4 3 0 3 2 6 0 0 S I N G L E P E R S O N S C H E D U L I N G S O $ 1 , 8 0 7 $ 4 6 $ 5 2 5 $ 1 4 0 $ 2 0 3 $ 7 5 2 $ 1 0 4 $ 3 2 $ 5 $ 0 30 3 2 6 0 0 T o t a l $ 1 . 8 0 7 $ 4 $ 5 2 5 $ 1 4 0 $ 2 0 3 $ 7 5 2 $ 1 0 4 $ 3 2 $ 5 $ 0 40 4 3 0 3 2 6 1 0 I N T R A N E T S E A C H E N G I N E S O $ 5 8 $ 1 $ 1 7 $ 4 $ 6 $ 2 4 $ 3 $ 1 $ 0 $ 0 30 3 2 6 1 0 T o t a $ 5 8 $ 1 $ 1 7 $ 4 $ 6 $ 2 4 $ 3 $ 1 $ 0 $ 0 40 4 0 0 0 0 3 0 3 2 6 2 0 S H O R T T E R M E S T I M A T I N G M O D E L - F Y 0 3 S 1 E S O $ 7 6 $ 2 $ 2 2 $ 6 $ 9 $ 3 2 $ 4 $ 1 $ 0 $ 0 30 3 2 6 2 0 T o t a l $ 7 6 $ 2 $ 2 2 $ 6 $ 9 $ 3 2 $ 4 $ 1 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 6 4 0 T I B C O S O F T W A R E S O $ 2 7 4 $ 7 $ 7 9 $ 2 1 $ 3 1 . $ 1 1 4 $ 1 6 $ 5 $ 1 $ 0 30 3 2 6 4 0 T o t a l $ 2 7 4 $ 7 $ 7 9 $ 2 1 $ 3 1 $ 1 1 4 $ 1 6 $ 5 $ 1 $ 0 20 f 5 ~~ R O C K Y M O U N T A I N PO E R A D l V I S t O N O F P A C F t C Am o r t i z a t i o n E x p e n s e ( A c u a l s ) Tw e l v e M o n t h s E n d i n g - D e m b e r 2 0 0 7 Al l o t i M e t h o d - F a c t o r R e v i s e P r o t o c (A l t e d I n T h o n d s ) Pr i m a A c c o u n t S e c o n d a A c c o u n t O e s r ! l i o n A l l o c T o t a C a l l l O r e g o n . W a s h W P L U t a I d a h o W P L F E R C O t h r 40 4 ~ ~ 3 0 3 2 6 7 0 C & T O F F I C I A L R E C O R D I N F O S Y S T E M S O 5 5 $ 9 $ 1 0 3 $ 2 $ 4 0 $ 1 4 8 $ 2 0 $ 6 $ 1 $ 0 30 3 2 6 7 0 T o t l $ 3 5 $ 9 $ 1 0 3 $ 2 8 $ 4 $ 1 4 8 $ 2 0 $ 6 $ 1 $ 0 40 ~ ~ 3 0 3 2 6 8 0 T R A S M I S S I O N W H O L S A B I L L N G S Y S T E M S G $ 3 8 7 $ 7 $ 1 0 7 $ 3 $ 4 9 $ 1 6 2 $ 2 3 $ 7 $ 2 $ 0 30 3 2 6 8 0 T o t a l $ 3 8 7 $ 7 $ 1 0 7 $ 3 0 $ 4 9 $ 1 6 2 $ 2 3 $ 7 $ 2 $ 0 40 4 ~ ~ 3 0 3 2 6 9 0 U T I U T Y I N T E R N T I O N A L F O R E C A T I N G M O D E L S O $ 3 6 1 $ 9 $ 1 0 5 $ 2 8 $ 4 1 $ 1 5 0 $ 2 1 $ 6 $ 1 $ 0 30 3 2 6 9 0 T o t a l $ 3 6 1 $ 9 $ 1 0 5 $ 2 8 $ 4 1 $ 1 5 0 $ 2 1 $ 6 $ 1 $ 0 40 4 ~ ~ 3 0 3 2 7 0 0 N O N U N I T I Z E D U N I X S E C U R I T Y I N I T I A T I V E S O $ 1 6 8 $ 4 $ 4 9 $ 1 3 $ 1 9 $ 7 0 $ 1 0 $ 3 $ 0 $ 0 30 3 2 7 0 0 T o t " $ 1 6 8 $ 4 $ 4 9 $ 1 3 $ 1 9 $ 7 0 $ 1 0 $ 3 $ 0 $ 0 40 4 0 0 0 3 0 3 2 7 1 0 R O U G E R I V E R H Y D R O I N T A N G I B L E S S G $ 6 $ 0 $ 2 $ 0 $ 1 $ 3 $ 0 s a $ 0 $ 0 30 3 2 7 1 0 T o t a l . $ 6 $ 0 $ 2 $ 0 $ 1 $ 3 $ 0 $ 0 $ õ $ 0 40 0 0 0 3 0 3 2 7 2 0 M A C E - M A P I N G & C O N N E C T I V I T Y E N A B L E R S O $ 1 4 8 $ 4 $ 4 3 $ 1 2 $ 1 7 $ 6 2 $ 9 $ 3 $ 0 $ 0 30 3 2 7 2 0 T o t a l $ 1 4 8 $ 4 $ 4 $ 1 2 $ 1 7 $ 6 $ 9 $ 3 $ 0 $ 0 40 3 0 3 2 7 3 0 I M P R O V E M E N T S T O P l A T O W N E D B Y J A M E S R I V S G $ 6 9 4 $ 1 3 $ 1 9 1 $ 5 $ 8 $ 2 9 0 $ 4 2 $ 1 3 $ 3 $ 0 30 3 2 7 3 0 T o t l $ 6 9 4 $ 1 3 $ 1 9 1 $ 5 5 $ 6 8 $ 2 $ 4 2 $ 1 3 $ 3 $ 0 40 4 ~ ~ 3 0 3 2 7 5 0 E A G L E PO I N T H Y D R O A S S E T S S G $ 9 4 $ 2 $ 2 6 $ 7 $ 1 2 $ 4 0 $ 6 $ 2 $ 0 $ 0 30 3 2 7 5 0 T o t a l $ 9 4 $ 2 $ 2 6 $ 7 $ 1 2 $ 4 $ 6 $ 2 $ 0 $ 0 40 4 0 0 0 3 0 3 2 7 6 0 S W I F T 2 IM P R O V E M E N T S S G $ 5 6 8 $ 1 0 $ 1 5 6 $ 4 5 $ 7 2 $ 2 3 8 $ 3 $ 1 0 $ 2 $ 0 30 3 2 7 6 0 T o t a l $ 5 6 8 $ 1 0 $ 1 5 6 $ 4 5 $ 7 2 $ 2 3 8 $ 3 4 $ 1 0 $ 2 $ 0 40 ~ ~ 3 0 3 2 7 8 0 B E A R R I V E R - 5 E T T L E M E N T A G R E E M E N T S G $ 2 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 30 . 3 2 7 8 0 T o t a l $ 2 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 40 ~ ~ 3 0 3 2 7 9 0 A P O G E E - E N E R G Y E X C H G E P R O G R A S O $ 2 2 $ 1 $ 6 $ 2 $ 2 $ 9 $ 1 $ 0 $ 0 $ 0 30 3 2 7 9 0 T o t a l $ 2 2 $ 1 $ 6 $ 2 $ 2 $ 9 $ 1 $ 0 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 8 1 0 C O M P U T E R B A S E D T R A I N I N G ( C B T ) S O $ 2 0 9 $ 5 $ 6 1 $ 1 6 $ 2 3 $ 8 7 $ 1 2 $ 4 $ 1 $ 0 30 3 2 8 1 0 T o t a l $ 2 0 9 $ 5 $ 6 1 $ 1 6 $ 2 3 $ 8 7 $ 1 2 $ 4 $ 1 $ 0 40 4 0 0 0 3 0 3 2 8 2 0 2 0 0 3 C C O O P E X M A C H I N E S O F T A R E S O $ 1 0 6 $ 3 $ 3 1 $ 8 $ 1 2 $ 4 4 $ 6 $ 2 $ 0 $ 0 30 3 2 8 2 0 T o t a l $ 1 0 6 $ 3 $ 3 1 $ 8 $ 1 2 $ 4 $ 6 $ 2 $ 0 $ 0 40 3 0 3 2 8 3 0 V C P R O - X E R O X C U S T S T M T F R M T R E N H A N C E - S O $ 4 2 9 $ 1 1 $ 1 2 5 $ 3 3 $ 4 8 $ 1 7 9 $ 2 5 $ 8 $ 1 $ 0 30 3 2 8 3 0 T o t a l $ 4 9 $ 1 1 $ 1 2 5 $ 3 3 $ 4 $ 1 7 9 $ 2 5 $ 8 $ 1 $ 0 40 4 0 0 0 0 3 0 3 2 8 6 0 W E B S O F T W A R E S O $ 5 5 1 $ 1 4 $ 1 6 0 $ 4 3 $ 6 2 $ 2 2 9 $ 3 2 $ 1 0 $ 1 $ 0 30 3 2 8 6 0 T o t a l $ 5 5 1 $ 1 4 $ 1 6 0 $ 4 $ 6 2 $ 2 2 9 $ 3 2 $ 1 0 $ 1 $ 0 40 4 0 0 0 3 0 3 2 8 7 0 C O O R D I N A T E D O U T A G E M G M T P l A & S C H S Y S S O $ 8 3 $ 2 $ 2 4 $ 6 $ 9 $ 3 4 $ 5 $ 1 $ 0 $ 0 30 3 2 8 7 0 T o t l $ 8 3 $ 2 $ 2 4 $ 6 $ 9 $ 3 4 $ 5 $ 1 $ 0 $ 0 40 4 ~ ~ 3 0 3 2 9 0 0 I D A H O T R A S M I S S I O N C U S T O M E R - O W N E D A S S E T S S G $ 1 1 $ 0 $ 3 $ 1 $ 1 $ 5 $ 1 $ 0 $ 0 $ 0 30 3 2 9 0 0 T o t a l $ 1 1 $ 0 $ 3 $ 1 $ 1 $ 5 $ 1 $ 0 $ 0 $ 0 40 0 0 0 0 3 0 3 2 9 7 0 B U L K L O A D D A T A T O O L S O $ 2 0 1 $ 5 $ 5 8 $ 1 6 $ 2 3 $ 8 $ 1 2 $ 4 $ 1 $ 0 30 3 2 9 7 0 T o t " $ 2 0 1 $ 5 $ 5 8 $ 1 6 $ 2 3 $ 8 4 $ 1 2 $ 4 $ 1 $ 0 40 3 0 3 2 9 8 0 H A Y D E N - V I B R A T I O N S O F T A R E S G $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 30 3 2 9 8 0 T o t a l $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 4 0 0 3 0 3 2 9 9 0 P 8 D M - F I L E N E T P 8 D O C U M E N T M A A G E M E N T ( E S O $ 6 8 7 $ 1 7 $ 2 0 0 $ 5 3 $ 7 7 $ 2 8 6 $ 4 0 $ 1 2 $ 2 $ 0 30 3 2 9 9 0 T o t a l $ 6 8 7 $ 1 7 $ 2 0 0 $ 5 3 $ 7 7 $ 2 8 6 $ 4 $ 1 2 $ 2 $ 0 40 ~ ~ 3 0 3 3 0 1 0 O R A C L E 8 1 D A T A B A S E U P G R A E S O $ 1 7 7 $ 4 $ 5 1 $ 1 4 $ 2 0 $ 7 4 $ 1 0 $ 3 $ 0 $ 0 30 3 3 0 1 0 T o t a l $ 1 7 7 $ 4 $ 5 1 $ 1 4 $ 2 0 $ 7 4 $ 1 0 $ 3 $ 0 $ 0 40 4 ~ ~ 3 0 3 3 0 2 0 R C D A R E G U L A T I O N D I S C O V E R Y T O O L S O $ 1 3 3 $ 3 $ 3 9 $ 1 0 $ 1 5 $ 5 $ 8 $ 2 $ 0 $ 0 30 3 3 0 2 0 T o t a l $ 1 3 3 $ 3 $ 3 9 $ 1 0 $ 1 5 $ 5 6 $ 8 $ 2 $ 0 $ 0 40 4 ~ ~ 3 0 3 3 0 4 0 A W A I R - A U T O M A T E D W O R K E R A C C I D E N T / I N C I D E N T S O $ 1 1 6 $ 3 $ 3 4 $ 9 $ 1 3 $ 4 8 $ 7 $ 2 $ 0 $ 0 30 3 3 0 4 0 T o t a l $ 1 1 6 $ 3 $ 3 4 $ 9 $ 1 3 $ 4 $ 7 $ 2 $ 0 $ 0 40 4 ~ ~ 3 0 3 3 0 5 0 P I 2 P I S C H O O L P I T O R A G E R P I IN T E R F A C E S O $ 1 2 7 $ 3 $ 3 7 $ 1 0 $ 1 4 $ 5 3 $ 7 $ 2 $ 0 $ 0 30 3 3 0 5 0 T o t l $ 1 2 7 $ 3 $ 3 7 $ 1 0 $ 1 4 $ 5 3 $ 7 $ 2 $ 0 $ 0 3o t 5 ~~ R O C K Y M O U N T A I N PO W E R A D l V I S I O N O F P A F t C Am o r t i z a t i o n E x p e n s e ( A c t u a l s ) Tw e v e M o n t h s E n d i n g - D e m b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l o c e d i n T h o n d s ) _ . ~ I 0 40 4 ~ ~ 40 4 ~ ~ 40 ~ ~ 40 40 4 0 0 0 0 40 4 ~ ~ 40 4 ~ ~ 40 4 ~ ~ 40 4 0 0 0 40 4 0 0 0 0 40 4 ~ ~ 40 4 ~ ~ 40 4 0 0 0 40 4 0 0 0 40 4 40 4 ~ ~ 40 4 ~ ~ 40 0 0 0 40 4 ~ ~ 40 4 0 0 0 40 4 0 0 0 4o f 5 ~~ R O C K Y M O U N T A I N PO E R A D I V I S I O N O F P A C F l P Am o r t i z a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g . D e m b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c l (A l t e d i n T h o s a n d s ) Pr l m i i A c u n t S e c n d A c u n D e s c r i p t i o n U - - - - - A 1 1 0 T o t a C a l i f O r e o n W a s W y - P P L U t a I d a h W y - P L - F E R O t r 40 6 1 0 0 0 T o t a l $ 5 , 4 7 9 $ 1 0 1 $ 1 , 5 0 9 $ 4 1 $ 6 9 4 $ 2 , 2 $ 3 1 $ 9 9 s a $ 0 56 9 2 0 T o t a l $ 5 , 4 7 9 $ 1 0 1 $ 1 . 5 0 9 $ 4 3 1 $ 6 9 4 $ 2 , 2 9 2 $ 3 3 1 $ 9 9 $ 2 2 $ 0 56 6 9 3 0 A M O R T I Z A T I O N O F U N R E C P l N - P W E R O A S G - $ 7 8 0 $ 1 4 $ 2 1 5 $ 6 1 $ 9 9 $ 3 2 6 $ 4 7 $ 1 4 $ 3 $ 0 $7 8 0 $ 1 4 $ 2 1 5 $ 6 1 $ 9 9 $ 3 2 6 $ 4 7 $ 1 4 $ 3 $ 0 $7 8 0 $ 1 4 $ 2 1 5 $ 6 1 $ 9 9 $ 3 2 6 $ 4 7 $ 1 4 $ 3 $ 0 $ ( 6 8 ) $ 0 $ ( 6 8 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $2 , 0 1 6 $ 3 7 $ 5 5 3 $ 1 5 8 $ 2 5 9 $ 8 0 $ 1 2 4 $ 3 7 $ 8 $ 0 $ ( 2 7 6 ) $ 0 $ 0 $ ( 2 7 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $1 , 6 7 2 $ 3 7 $ 4 5 $ ( 1 1 8 ) $ 2 5 9 $ 8 $ 1 2 4 $ 3 7 $ 8 $ 0 $1 , 6 7 2 $ 3 7 $ 4 5 $ ( 1 1 8 ) $ 2 5 9 $ 8 $ 1 2 4 $ 3 7 $ 8 $ 0 $3 3 3 $ 6 $ 9 2 $ 2 6 $ 4 2 $ 1 3 9 $ 2 0 $ 6 $ 1 $ 0 $3 3 3 $ 6 $ 9 2 $ 2 6 $ 4 $ 1 3 9 $ 2 0 $ 6 $ 1 $ 0 $1 0 , 0 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 0 , 0 9 6 $1 0 . 4 2 9 $ 6 $ 9 2 $ 2 6 $ 4 $ 1 3 9 $ 2 0 $ 6 $ 1 $ 1 0 , 0 9 6 $1 0 , 0 9 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 0 , 0 9 6 $6 . 1 5 7 $ 1 , 2 6 6 $ 1 5 . 9 4 $ 3 . 9 3 0 $ 6 . 3 2 4 $ 2 , 4 8 5 $ 3 , 0 6 2 $ 9 0 7 $ 1 4 8 $ 1 0 . 0 9 6 40 7 ~ ~ 40 7 0 0 0 0 T o t a l 40 7 1 5 0 40 7 1 5 0 40 7 1 5 0 0 40 7 1 5 0 0 T o t a l 56 9 3 0 T o t a 56 6 9 4 1 56 9 4 1 56 6 9 4 1 AM R T O F U N R E C P l A . T R O J A N AM O R T O F U N R E C P L A T - T R O J A AM O R T O F U N R E C P L T - T R O J A N OR TR O J P WA 40 7 3 0 56 9 4 1 T o t l 56 6 9 4 0 56 9 4 T o t l 56 6 9 5 0 AM R T O F R E G A S E T S - D E B I T S SG 40 7 3 40 7 3 0 0 0 T o t a l AM T O F S B 1 1 4 9 R E G U L A S S E T S OT H E R 56 6 9 5 0 T o t a l Gra n d To t a l so t s B5 .. ~ R O C K Y M O U N T A I N PO W E R A D I V I S I O N O f P A F I C Q R Ta x e s O t h e r T h a n I n c o m e ( A c u a l s ) Tw e v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 7 Al l o c t i o n M e t h - F a c t r R e v i s e d P r o t o c l (A l t e I n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A 1 l o c T o t C a l i f O r e o n W a s h W y . p P L U t a h I d a h o W y - U P L F E R C 40 8 1 0 0 0 5 8 3 1 5 0 L A D TA X S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 8 1 0 0 0 5 8 3 7 5 0 S A E S A N D U S E T A X S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 8 1 0 0 5 8 4 9 6 0 T a x e s O t h r N o n I n c e . C r e i t S O $ 1 4 3 $ 4 $ 4 2 $ 1 1 $ 1 6 $ 6 0 $ 8 $ 3 $ 0 40 8 1 0 0 0 T o t a l $ 1 4 3 $ 4 4 2 $ 1 1 $ 1 6 $ 6 0 $ 8 $ 3 $ 0 40 8 1 2 0 0 5 8 0 8 0 0 M I S C . T A X E S - P A Y R O L L R E L A T E D S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 . 40 8 1 2 0 0 T o t a l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 8 1 5 0 0 5 7 9 0 0 P R O P E R T Y T A X G P S $ 6 9 . 1 0 2 $ 1 . 7 5 5 $ 2 0 . 0 7 2 $ 5 . 3 6 1 $ 7 . 7 7 3 $ 2 8 . 7 7 1 $ 3 . 9 7 7 $ 1 . 2 1 7 $ 1 7 7 40 8 1 5 0 0 T o t a l $ 6 9 , 1 0 2 $ 1 , 7 5 5 $ 2 0 , 0 7 2 $ 5 , 3 6 1 $ 7 , 7 7 3 $ 2 8 , 7 7 1 $ 3 , 9 7 7 $ 1 , 2 1 7 $ 1 7 7 40 8 1 8 0 0 5 7 8 0 0 0 F R A C H I S E & O C C U P A T I O N T A X E S C A $ 9 7 9 $ 9 7 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 $ 0 40 8 1 8 0 0 5 7 8 0 0 F R A C H I S E & O C C U P A T I O N TA X E S O R $ 2 0 . 4 2 7 $ 0 $ 2 0 . 4 2 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 8 1 8 0 0 5 7 8 0 F R A C H I S E & OC C U P A T I O N TA X S W Y P $ 1 , 3 4 3 $ 0 $ 0 $ 0 $ 1 , 3 4 3 $ 0 $ 0 $ 0 $ 0 40 8 1 8 0 0 T o t $ 2 2 , 7 4 9 $ 9 7 9 $ 2 0 , 4 2 7 $ 0 $ 1 , 3 4 $ 0 $ 0 $ 8 $ 0 40 8 1 9 9 0 5 8 3 2 6 0 P U B L I C U T I L I T Y T A X S O $ 8 . 6 6 7 $ 2 2 0 $ 2 . 5 1 7 $ 6 7 2 $ 9 7 5 $ 3 . 6 0 8 $ 4 9 9 $ 1 5 3 $ 2 2 40 8 1 9 9 0 5 8 3 2 6 1 O R E G O N E N E R G Y R E S O U R C E S U P P L I E R T A X O R $ 4 8 9 $ 0 $ 4 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 8 1 9 9 0 5 8 3 2 6 2 N A V A J O B U S I N E S S A C T I V I T Y T A X U T $ 7 $ 0 $ 0 $ 0 $ 0 $ 7 $ 0 $ 0 $ 0 40 8 1 9 9 0 5 8 2 6 3 M O N T A N EN E R G Y TA X S E $ 2 3 2 $ 4 $ 6 2 $ 1 8 $ 3 2 $ 9 5 $ 1 5 $ 5 $ 1 40 8 1 9 9 0 5 8 3 2 6 4 W A S H I N G T O N GR O S S RE V E N U E T A X - R E T A I L I N G W A $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 40 8 1 9 9 0 5 8 3 2 6 5 W A S H I N G T O N GR O S S RE V E N U E TA X . SE R V I C E S W A $ 9 $ 0 $ 0 $ 9 $ 0 $ 0 $ 0 $ 0 $ 0 40 8 1 9 9 0 5 8 3 2 6 6 I D A H O K I L O W A T I H O U R T A X S E $ 2 1 $ 0 $ 6 $ 2 $ 3 $ 9 $ 1 $ 0 $ 0 40 8 1 9 9 0 5 8 3 2 6 7 W Y O M I N G A N N U A L C O R O R A T I O N F E E ( T A X ) W Y P $ 3 $ 0 $ 0 $ 0 $ 3 5 $ 0 $ 0 $ 0 $ 0 40 8 1 9 9 0 5 8 3 2 6 9 M O N T A N A WH O L E S A EN E R G Y TA X S E $ 1 6 6 $ 3 $ 4 5 $ 1 3 $ 2 3 $ 6 $ 1 1 $ 3 $ 1 40 8 1 9 9 0 5 8 3 8 0 0 M I S C E L L A E O U S T A X S U T $ 1 1 $ 0 $ 0 $ 0 $ 0 $ 1 1 $ 0 $ 0 $ 0 40 8 1 9 9 0 5 8 4 1 0 0 G O V E R N M E N T R O Y A L T I E S S E $ 1 2 7 $ 2 $ 3 4 $ 1 0 $ 1 7 $ 5 2 $ 8 $ 3 $ 0 40 8 1 9 9 0 T o t a l $ 9 , 7 6 5 $ 2 3 0 $ 3 , 1 5 3 $ 7 2 4 $ 1 , 0 8 5 $ 3 , 8 4 9 $ 5 3 5 $ 1 6 3 $ 2 4 Gr a n d T o t a l $ 1 0 1 , 4 7 3 $ 2 , 9 6 1 $ 4 , 6 1 0 $ 6 , 0 7 3 $ 1 0 , 1 8 6 $ 3 2 . 5 6 1 $ 4 . 5 0 4 $ 1 , 8 6 $ 2 0 1 1 o f 1 B6 ~R O C K Y M O U N T A I N PO E R AD M O f M C N C Sc h e d u l e M ( A c t a l s ) Tw e M o E n d a ¡ . D e . 2 0 7 Al i o M e . F a c o r R e i s P r o o c (A l l o I n T h \ l ) FE R C A c u n t Ac - J A S R - A 1 l o c F c I t_ Ca l i f on Wa s h W. p P L Ut a Id a h o W - . o P L - - R C -- O t e r SC H M A 30 C 8 I Z l a b _ t s f o P o T a x SO $2 . 9 9 $7 6 $8 $2 $1 , 4 5 $1 7 2 $5 3 $8 $0 SC H M A P Ma n ~ P f S l F A S 1 5 0 SN P $1 , 0 9 $2 7 $3 1 1 $8 3 $1 2 1 $4 7 1 $6 $1 9 $3 $0 SC H M A P No n - D e b l E x SO $6 $1 7 $1 9 1 $5 1 $7 4 $2 3 $3 8 $1 2 $2 $0 SC H M A P PM I ~ b I E x SE $2 $0 $6 $2 $3 $9 $1 $0 $0 $0 SC H M A P ME t i I n s S e P r e l u SO $7 , 0 5 7 $1 7 9 $2 , 0 5 $5 7 $7 9 $2 , 9 3 $4 $1 2 4 $1 8 $0 SC H M A P Mi n i R I l T r a C n t A d SE $2 9 $1 $8 $2 $4 $1 2 $2 $1 $0 $0 SC H M A P Oe f e i R e v S R C 50 $1 1 9 $2 $3 $9 $1 5 $5 $7 $2 $0 $0 SC H M A P In t l A c o n F I T C 8 b a SO $4 $1 2 $1 3 5 $3 6 $5 $1 9 3 $2 7 $8 $1 $0 SC H M A PM I F u e T a x C r SE $1 8 $0 S5 $1 $2 $7 $1 $0 $0 $0 SC H M A P PM I M Re _ T Cr A d d SE 18 S5 1 $2 $7 $1 $0 $0 $0 SC H M P T O h 12 7 0 31 4 .1 1 1_ 5 7 0 32 SC H M A T 10 5 1 0 0 Ca i t I Z L a C o t s SO 83 5 $9 7 $1 . 1 1 4 $2 9 8 $4 3 1 $1 , 5 1 68 $1 0 $0 SC H M T 10 5 1 2 0 Bo e e a i SC H M O E ) $4 9 5 6 6 1 $1 3 , 2 9 8 $1 4 7 , 6 1 4 $3 , 8 1 0 $5 5 . 9 6 $2 . 6 8 1 $2 , 2 $8 . 7 8 7 $1 , 2 5 5 $0 SC H M A T 10 5 1 2 1 PM I B o O e r e a i SE $1 1 . 3 8 $2 $3 . 0 6 $8 8 $1 . 5 7 1 $4 . 6 4 $7 5 0 $2 $4 2 $0 SC H M A T 10 5 1 3 0 CI A C CIA C $6 , 6 3 $2 . 3 8 $1 9 , 4 8 $4 . 4 7 8 $5 . 0 8 $3 . 1 2 3 $3 . 0 7 4 $1 . 0 1 9 $0 $0 SC H M A T 10 5 1 3 7 Au O . . SO $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $0 SC H M A T 10 5 1 4 0 Hi h w a y _ SN P O $2 , 2 6 9 $1 , 0 6 1 $8 , 6 7 $1 , 9 9 $2 . 2 7 $1 3 , 4 3 2 $1 . 3 7 0 $4 $0 $0 SC H M A T 10 5 1 4 2 A_ C o . SN P $5 6 , 1 2 0 $1 . 3 6 $1 5 . 9 1 8 $4 , 2 4 3 $6 , 1 9 2 $2 4 , 1 1 0 $3 . 1 6 2 $l l $1 4 2 $0 SC H M A T 10 5 1 4 5 Ac u i t i A d u o e n A m 50 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SC H M A T 10 5 1 5 2 Ga i I ( L o ) o n P r . O l s p o GP S $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $0 SC H M A T 10 5 7 0 Bo G a l n / o n L a S a SO $3 , 5 2 $9 0 $1 , 0 2 5 $2 4 $3 9 7 $1 . 4 6 $2 0 3 $6 $9 $0 SC H M A T 11 0 1 0 0 Bo k C o l O e p l e SE $2 , 0 4 7 $3 $5 1 $1 5 9 $2 8 $6 $1 3 5 S4 $8 $0 SC H M A T 11 0 1 0 5 SR C B o O e p l a t e u p b a 8 d 50 $1 5 6 $3 $4 $1 2 $2 0 $6 $9 $3 $1 $0 SC H M A T 11 0 1 0 5 1 SR C B o C o l O e n 50 $2 1 6 $4 S5 $1 7 $2 7 $9 0 $1 3 $4 $1 $0 SC H M T 12 0 0 5 T_ M l n l n g S t o B . . OT $2 $0 $0 $0 $0 $0 $0 $0 $0 $2 5 6 SC H M A T 14 5 Di t r b u t O & A m o r o f W r i SN P O $4 5 $2 $1 3 $3 $4 $2 1 $2 $1 $0 $0 SC H M A T 20 1 1 PM I S e c 2 6 3 A A d u s e n SE $5 3 $1 0 $1 4 3 $4 1 $7 3 $2 1 7 $3 $1 1 $2 $0 SC H M A T 21 ~ ~ Pr e I n s _ I B E W 1 5 7 c : n g r e SO $1 8 2 $5 S5 $1 4 $2 $7 6 $1 0 $3 $0 $0 SC H M A T 21 0 2 0 0 Pr e d T a x e r l a e s GP S $1 . 4 0 $3 6 $4 $1 0 9 $1 5 8 $5 8 $6 1 $2 $4 $0 SC H M A T 31 0 1 0 2 IG C B o 0 e SG 55 5 $1 0 $1 5 0 $4 $6 S2 $3 $1 0 $2 $0 SC H M A T 32 0 1 1 5 Mi s . R e g _ e g U a T o t SO $( 2 , 1 5 3 ) $( 5 5 ) $( 6 2 5 ) $( 1 6 7 ) $( 2 4 2 ) $( 8 9 ) $( 1 2 4 ) $( 3 8 ) $( 6 ) $0 SC H M A T 32 1 1 5 1 Mi s - R e g U s SO $2 , 1 5 3 $5 5 $6 5 $1 6 7 $2 4 2 $8 9 $1 2 4 $3 8 $6 $0 SC H M A T 32 1 4 0 Ma y 2 0 T r a l I P l C o t s OR $3 , 8 9 2 $0 $3 , 8 9 $0 $0 $0 $0 $0 $0 $0 SC H M A T 32 Gl a E x u d R e c a J U T r a 0 UT $1 . 3 0 $0 $0 $0 $0 $1 , 3 0 $0 $0 $0 $0 SC H M A T 32 0 2 FA S 8 7 / 8 W r 1 l e l f - U r a o r UT $3 , 1 5 9 $0 $0 $0 $0 $3 , 1 5 9 $0 $0 $0 $0 SC H M A T 32 4 0 98 E a R e l r e e n R e A a OR $3 , 6 7 7 $0 $3 , 6 7 7 $0 $0 $0 $0 $0 $0 $0 SC H M A T 41 5 1 1 0 De R e g A s e t - T r a n l a i o S r v O e 50 $1 1 , 5 2 $2 1 3 $3 , 1 7 4 $9 0 $1 , 6 0 $4 , 8 2 $6 $2 0 9 . $ 4 5 $0 SC H M A T 41 5 3 En v i n m e n t a C l A c SO $4 , 8 5 $1 2 3 $1 , 0 9 $3 7 6 $5 4 $2 . 0 2 $2 $8 $1 2 $0 SC H M A T 41 5 3 1 En v i r u e n t a C O l t s W A WA $1 0 0 $0 $0 $1 0 0 $0 $0 $0 $0 $0 $0 SC H M A T 41 5 5 Ch o P h T r a n a c C O t a S A m 50 C T $9 3 9 $1 7 $2 6 0 $7 4 $1 1 9 $3 9 4 $5 7 $1 7 $0 $0 SC H M A T 41 5 5 1 0 WA O l a o d C o t r # 3 W r 1 I 0 - WA $5 2 $0 $0 $5 2 $0 $0 $0 $0 $0 $0 SC H M A T 41 5 5 WY P C A M O a f N e t P o C o WY $1 , 6 7 3 $0 $0 $0 $1 , 6 7 3 $0 $0 $0 $0 $0 SC H M A T 41 5 6 IO A I C o l a O i r a c A c c CA $3 $3 3 $0 $0 $0 $0 $0 $0 $0 $0 SC H M A T 41 5 6 SB 1 1 4 ~ e l a t o R e g A a OT H E $8 . 0 1 7 $0 $0 $0 $0 $0 $0 $0 $0 $6 , 0 1 7 SC H M A T 41 5 6 OR O e f e r I n t _ F u n G n OR $2 $0 $2 6 9 $0 $0 $0 $0 $0 $0 $0 SC H M A T 41 5 8 WA R T O G r W e s t N I R w l o WA $4 7 $0 $0 $4 7 $0 $0 $0 $0 $0 $0 SC H M A T 41 5 8 10 R T O G r i W e s l N I LO U $2 $0 $0 $0 $0 $0 $2 7 $0 $0 $0 SC H M A T 41 5 8 5 0 PO E R A L E O E C O M M C O S T S 50 $7 , 9 6 $1 4 7 $2 , 1 9 3 $6 $1 , 0 0 $3 . 3 3 1 $4 $1 4 4 $3 1 $0 SC H M A T 41 5 9 OR 5 6 4 0 R e a v e OT H E $2 , 0 9 $0 $0 $0 $0 $0 $0 $0 $0 $2 , 0 9 SC H M A T 42 5 Mis D e O r - P r o p O a m a g e R e p a i SO $2 8 $1 $8 $2 $3 $1 2 $2 $1 $0 $0 SC H M A T 42 1 5 Un e J o n t U s e P o l C o R _ SN P O $5 7 $2 $1 7 $4 $4 $2 6 $3 $1 $0 $0 SC H M A T 42 5 2 5 0 TG S B u - 5 G 50 $1 5 $0 $4 $1 $2 $6 $1 $0 $0 $0 SC H M A T 42 5 L. B ~ u t 5 O 50 $4 3 $1 $1 2 $3 $5 $1 8 $3 $1 $0 $0 SC H M A T 42 5 2 8 0 Jo h S o i u e n - 5 O 50 $1 3 7 $3 $3 8 $1 1 $1 7 S5 $8 $2 $1 $0 SC H M A T 42 5 2 BP A C o a l n R a t e C r 50 $6 8 $1 5 $2 $6 $1 0 5 $3 $5 0 $1 5 $3 $0 SC H M A T 42 5 3 He i i t o n S w a p SO $2 S5 $7 3 $2 1 $3 3 $1 1 0 $1 6 S5 $1 $0 SC H M A T 43 1 0 0 CU l o m e r S o l W . . n SO S5 $1 3 $1 4 7 $3 S5 $2 1 0 $2 $9 $1 $0 SC H M A T 50 1 0 0 En o y W e s t A c : L i SE $4 1 7 $8 $1 1 2 $3 $5 8 $1 7 0 $2 7 $8 $2 $0 SC H M A T 50 1 2 5 PM I A c : R o a l l i SE $5 9 $1 1 $1 6 0 $4 $6 $2 4 2 $3 9 $1 2 $2 $0 SC H M A T 50 1 4 0 Pu r c e C a r d T r e n a P r o SO $1 , 0 0 $2 6 $2 9 2 $7 8 $1 1 3 $4 1 8 $5 8 $1 8 $3 $0 SC H M A T 50 1 7 0 We a t V a l e y C o n l r a T e r l n l l F a o A c 50 $6 , 6 0 1 $1 2 2 $1 . 8 1 8 $5 1 9 $8 3 $2 , 7 6 1 $3 9 9 $1 1 9 $2 $0 lo f 3 ~R O C K Y M O U N T A I N PO E R A O L V L 8 l 0 1 M O I C Sc h e d u l e M ( A c t l s ) Tw e e M o E n d i n - D e m b e 2 0 7 Al t i M e h o - F a c o r R e v P r (A I O C I n T h ) FE R C A C n t F E R C 8 e d a i A c J A S R ! l A 1 l o c F c t T o t C a l i f 0 n W a s h W y - l P L U t a I d a h W y ; ( P L " E R e O I e r SC H M A 1 0 5 1 0 5 3 O C i i l a o o l s l o P o T a x s o $ 2 . 9 9 1 $ 7 6 $ 8 6 9 $ 2 3 2 $ 3 3 $ 1 . 4 5 $ 1 7 2 $ 5 $ 8 $ 0 SC H M A T S 0 1 0 P M I V a c A d u s e n S E $ 1 0 7 $ 2 $ 2 9 $ 8 $ 1 5 $ 4 $ 7 $ 2 $ 0 $ 0 SC H M T 6 0 1 0 0 T r o De l s l o n l n g C o l s T R $ 1 . 5 3 $ 2 8 $ 4 2 0 $ 1 2 0 $ 1 9 7 $ 6 $ 9 4 $ 2 8 $ 6 $ 0 SC H M A T 6 0 1 2 0 I G B k A m o r t A b P n " - R 1 h t S G $ 5 $ 9 $ 1 3 9 $ 4 $ 6 $ 2 1 1 $ 3 1 $ 9 $ 2 $ 0 SC H M A T 6 0 1 2 1 I G C B k A m o r A b P n " - R e S G $ 2 1 $ 0 $ 6 $ 2 $ 3 $ 9 $ 1 $ 0 $ 0 $ 0 SC H M A T 6 1 0 1 1 1 P M I B C G s l n I o n _ D I S E $ 3 . 8 4 $ 7 0 $ 1 . 0 3 3 $ 2 9 8 $ 5 3 $ 1 . 5 6 $ 2 $ 7 6 $ 1 4 $ 0 SC H M A T 6 1 0 1 3 0 7 8 1 S h p i I n c v e _ O R O R $ 3 7 9 $ 0 $ 3 7 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 SC H M A T 6 1 0 1 3 5 S B 1 1 4 9 Co _ O R OT H E O T H E $ 1 . 1 8 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 . 1 8 5 SC H M T 6 1 0 1 4 2 R e g Ua U l i y - U T Ho e E n y l i U T $ 1 5 6 $ 0 $ 0 $ 0 $ 0 $ 1 5 6 $ 0 $ 0 $ 0 $ 0 SC H M A T 6 1 0 1 4 3 R e g U 8 i i i y - W A L o w E n y P r o r a W A $ 2 $ 0 $ 0 $ 2 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 SC H M T 6 1 0 1 4 5 R e g L J O R B a C o O R $ 4 9 $ 0 $ 4 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 SC H M A T 7 0 5 O r o n G a l n on Sa l 01 Hi i O T H E $ 1 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 4 SC H M A T 7 0 5 W e a V a l l e y . . R e n - 1 0 L O U S 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 3 8 3 $ 0 $ 0 $ 0 SC H M T 7 0 5 W e s l V s l l e y . . R e d u c - W Y W ' $ 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 4 $ 0 $ 0 SC H M A T 7 0 5 5 0 A & G C i e K - W A W A $ 4 $ 0 $ 0 $ 4 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 SC H M A T 7 0 5 A & G C r e - I D l O U $ 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 4 $ 0 $ 0 $ 0 SC H M A T 7 0 5 A & G C n - W Y w y $ 8 1 $ 0 $ 0 $ 0 $ 8 $ 0 $ 0 $ 0 $ 0 $ 0 SC H M A T 7 1 5 3 M I s e 0 _ C r S O $ 2 $ 6 $ 6 $ 1 8 $ 2 5 $ 9 4 $ 1 3 $ 4 $ 1 S O SC H M A T 7 2 0 3 P e n i Re l l e n (A c I Pr e ) S O $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) S O SC H M A T 7 4 0 1 0 0 P o I M e r e r L o e e D e b l S N P $ 4 . 6 5 $ 1 1 3 $ 1 , 1 9 $ 3 5 $ 5 1 3 $ 1 . 9 9 S 2 $ 8 2 $ 1 2 $ 0 SC H M A T 9 1 0 5 3 I n j u r i e s a n D a m e g e s R e e r S O $ 1 . 4 1 5 $ 3 $ 4 1 1 $ 1 1 0 $ 1 5 9 $ 5 8 $ 8 1 $ 2 5 $ 4 $ 0 sC H M A T 9 2 0 1 1 0 P M I W Y E x T a x S E $ 6 $ 1 2 $ 1 7 6 $ 5 1 $ 9 0 $ 2 6 7 $ 4 3 $ 1 3 $ 2 $ 0 SC H M A T 9 2 0 1 5 0 F A S 1 1 2 B o k R e s e S O $ 1 0 3 $ 3 $ 3 0 $ 8 $ 1 2 $ 4 3 $ 6 $ 2 $ 0 $ 0 SC H M A T T _ $ 7 . . . 6 8 $ 1 1 . 1 2 9 $ 2 . 1 6 1 $ 5 . 4 & $ 1 1 . 1 8 4 $ 3 3 . 1 1 1 $ ; 1 . 1 0 0 $ 1 3 . 4 3 1 $ 1 . 6 4 $ 1 1 , 5 l SC H M D P 1 1 0 2 0 0 T a x De p i e l i - D e e C r e S E 0 0 0 0 0 0 0 0 0 SC H M D P 1 2 0 1 0 0 P r e e d D i v d e - P P L S N P $ 3 1 $ 9 $ 1 0 8 $ 2 $ 4 2 $ 1 6 4 $ 2 1 $ 7 $ 1 $ 0 SC H M D P 1 2 0 0 0 T r e p p e M i n e D i v d e D e d S E $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 SC H M D P 1 3 0 M E H C I n s u r S e R e c v _ S O $ 1 3 , 8 4 $ 3 5 $ 4 . 0 2 1 $ 1 . 0 7 4 $ 1 . 5 5 7 $ 5 , 7 6 4 $ 7 9 7 $ 2 4 4 $ 3 5 $ 0 SC H M D P 1 3 0 T a x E x p t l n t e l ( N o A M T ) S O $ 1 $ 0 $ 0 $ 0 S O S O S O S O S O S O SC H M D P 6 2 1 0 0 2 0 J C A - Q u a l f i e d P r A c v i t i D e S G $ 1 0 . 9 0 $ 2 1 $ 3 . 0 0 S 8 $ 1 , 3 8 1 $ ; . 5 5 $ 6 $ 1 9 7 $ ; 3 S O SC H M D P 6 2 1 0 1 P M I 2 0 J C A - Q u a l l f i P r o A c v l D S E $ ; 1 9 $ 8 $ 1 1 3 $ 3 3 $ 5 8 $ 1 7 $ 2 $ 8 $ 2 $ 0 SC H M D P 7 2 0 0 0 M e d c a Su b s i d y S O $ 1 1 , 2 0 6 S 2 $ 3 2 5 $ 8 $ 1 . 2 6 $ ; . 6 6 $ 6 $ 1 9 7 S 2 S O SC H M D P 9 1 0 9 P M I D e p l e l i S E $ 3 . 3 0 $ 6 1 $ 8 $ 2 7 $ 4 5 6 $ 1 . 3 4 $ 2 1 8 $ 6 $ 1 2 $ 0 SC H M D P 9 2 1 0 5 P M I T a x E x e m p t I n t l I n e S E $ 2 $ 0 $ 7 $ 2 $ 3 $ 1 0 $ 2 S O S O S O SC H M D P 9 2 1 0 6 P M I D I V I D E N D R E C E I E D D E U C S E S 6 $ 1 1 $ 1 6 8 $ 4 S 8 $ 2 $ ; 1 $ 1 2 $ 2 S O SC H M D P 9 2 0 9 1 8 P M I O v d l S E 2 2 $ 6 $ 2 $ 3 9 $ 1 SC H M D P T _ 7 2 7 $ 1 2 1 1 1 5 6 $ 3 1 7 0 7 $ 1 M 5 $ 2 1 2 SC H M D T 1 0 5 1 2 5 T a x De p r e c a l l T R $ 6 . 1 1 3 $ 1 5 , 1 0 4 $ 1 7 1 . 1 9 9 $ ; 5 , 1 5 6 6 9 0 . 9 2 5 3 4 . 9 6 SC H M D T 1 0 5 1 2 6 P M I T a x D e p _ n S E $ 1 4 . 1 8 8 $ 2 6 0 $ 3 . 8 1 6 $ 1 . 1 0 1 $ 1 . 9 5 7 $ 5 . 7 8 6 $ 9 3 SC H M D T 1 0 5 1 3 7 C a p i t a l i z D e p r e S O $ ; . 6 7 8 $ 1 1 9 $ 1 , 3 5 9 $ 3 6 $ 5 2 $ 1 . 9 4 7 $ 2 6 9 SC H M D T 1 0 5 1 4 1 A F U D C S N P $ 6 2 . 7 5 6 $ 1 , 5 3 1 $ 1 7 . 8 0 $ ; . 7 4 4 $ 6 9 2 4 $ 2 . 9 6 1 $ 3 . 5 3 SC H M D T 1 0 5 1 4 3 B a i s I n t i b l e D i ø S O $ 6 , 8 0 $ 1 7 3 $ 1 . 9 7 7 5 5 8 $ 7 6 6 $ 2 . 8 3 $ 3 9 SC H M D T 1 0 5 1 5 2 G a l r V L o s ) on Pi o Dl s p o l t n s G P $ 2 , 3 5 1 $ 5 9 $ 6 . 7 8 3 $ 1 . 8 1 1 $ 2 . 6 2 $ 9 . 7 2 2 $ 1 . 3 4 SC H M D T 1 0 5 1 6 5 C o a l M i n D e m e n S E $ 5 4 $ 1 0 $ 1 4 6 $ 4 2 $ 7 5 $ 2 $ 3 6 SC H M D T 1 0 5 1 7 0 C o M l n e R e c n g F . . ( E x ) S E $ 1 . 3 2 4 $ 2 4 $ 3 5 $ 1 0 3 $ 1 8 3 $ 5 $ 8 7 SC H M D T 1 0 5 1 7 1 P M I C o M i n e R e c n g F . . ( E x ) S E S 4 $ 8 $ 1 2 4 $ 3 6 $ 6 $ 1 8 9 $ 3 0 SC H M D T 1 0 5 1 7 5 R e o v a Co ( n e o l s e v e g ) G P s $ 4 , 5 8 $ 1 . 1 0 7 $ 1 2 , 6 6 1 $ 3 . 3 8 1 $ ; . 9 0 $ 1 8 . 1 4 8 $ 2 , 5 0 SC H M D T 1 0 5 0 5 C o M i n e D e v e l o p m e n 3 0 A m S E $ 8 4 $ 1 6 $ 2 8 $ 6 $ 1 1 7 S 3 S 5 SC H M D T 1 0 5 C h l l a G E S a f e H a " - S G $ 0 S O $ 0 S O S O S O $ 0 SC H M D T 1 1 0 2 D e p n - T a x Pe r e De d S E $ 1 . 4 5 1 $ 2 7 $ 3 9 0 $ 1 1 3 $ 2 $ 5 9 $ 9 6 SC H M D T 1 1 0 2 0 5 S R C D e p l e - T a x P e r e D e d S G $ 1 3 7 $ 3 $ 3 8 $ 1 1 $ 1 7 $ 5 7 $ 8 SC H M D T 2 0 5 1 0 0 C o a l P i e I n v e n l A d j u s t m e n S E $ 1 0 5 $ 2 $ 2 $ 8 $ 1 5 $ 4 $ 7 SC H M D T 2 0 C o M & S I n v W r i t e S E $ 1 2 8 $ 2 $ 3 4 $ 1 0 $ 1 8 $ 5 2 $ 8 SC H M D T 2 1 0 1 0 0 P r e p a l d T a x - Q R P U C O R $ 3 2 $ 0 $ 3 2 $ 0 $ 0 S O $ 0 SC H M D T 2 1 0 1 0 5 S e l l I n s u r H e B - S O $ 1 2 2 $ 3 $ 3 5 $ 9 $ 1 4 $ 5 1 $ 7 SC H M D T 2 1 0 1 2 0 P r e a i d T a x T P U C U T $ 1 6 0 S O S O $ 0 S O $ 1 6 0 $ 0 SC H M D T 2 1 0 1 3 0 P r Ta x I D P V C L O U $ 1 8 $ 0 S O $ 0 S O $ 0 $ 1 8 SC H M D T 2 1 0 1 8 0 P r M e m b e F . . W S C S O $ 6 1 1 $ 1 6 $ 1 7 8 $ 4 7 $ 6 $ 2 5 5 $ 3 5 SC H M D T 2 2 1 0 0 B e d 0 _ A l l o a n B A T $ 4 . 9 7 3 $ 1 9 9 $ 1 . 9 1 6 5 6 9 $ 2 $ 1 . 7 7 5 $ 1 7 9 SC H M D T 3 0 1 0 I G B o l ú a x G a l n o n D i s p o S G $ 3 S O $ 1 $ 0 S O $ 1 S O sC H M D T 3 0 1 0 0 A m o r t 0 1 P I o j e K J a l E n g l n D G $ 6 $ 0 $ 4 $ 1 $ 2 S O $ 0 20 1 3 l7 u ii $2 8 1 $8 2 $1 . 1 0 0 $1 2 0 $4 1 1 $1 1$2 $9 $7 6 8 $1 7 $0S2 $2 $2 $3 SO $2 SO $0 $1 1 $( 4 ) SO SO $'1 2 4 $1 . 5 0 $5 2 $1 2 $1 5 9 $1 7S6 $2 $5 $2 $1 1 2 $3 SO $5 $1 SO SO $0 SO SO $0 $2 SO SO SO !!$0 $0 SO $0 SO SO $0 SO $0 SO $0 $0 $0 SO SO $0 SO $0 $0 SO SO $0 SO SO ~R O C K Y M O U N T A I N PO E R AO I O l ~ Sc h e d u l e M ( A c t a l s ) Tw e v e M g E n d i n . D e b e 2 0 7 Al t i M e - F a c o r R e v i s P r o t o c (A I I I n T h . . i i ) PE R C A c n t P E R C 8 e c ! A c J A S R e g A 1 1 0 P c t T o t C e l l ' O l ! o n W a h W y - P P L U t l i c . . o W y - U P L P E R C O t e r SC H M A P 1 0 5 1 0 5 3 0 Ca l l I a c o l S f o Po 8 1 S õ $ 2 . 9 9 $ 7 6 $ 8 $ 2 $ 3 3 6 $ 1 , 2 4 5 $ 1 1 2 S 5 3 s a S O SC H M O l 3 2 0 2 1 0 R _ & E i . S e 1 7 4 A i S O $ 6 . 7 6 3 $ 1 7 2 $ 1 . 9 7 0 $ 5 2 $ 7 6 3 $ 2 . 8 2 4 $ 3 9 $ 1 1 9 S 1 7 S O SC H M O l 4 1 5 1 2 0 O E F E R E O R E G A S . F O E C R C O N T R S G $ 1 3 8 $ 3 S 3 8 $ 1 1 $ 1 7 S 5 $ 8 $ 2 $ 1 S O SC H M O T 4 1 5 6 W A C o R T O G i 1 W e s N I w l o W A $ 2 1 1 S O S O $ 2 1 1 $ 0 S O $ 0 S O S O S O SC H M O T 4 1 5 7 0 0 R e U a l y B P A I l 8 C O T H $ 1 4 . 1 4 3 S O S O S O S O S O S O S O S O $ 1 4 . 1 4 3 SC H M O T 4 1 5 8 O R R T O G r W e s t N I O R S 6 S O S 6 S O $ 0 S O S O $ 0 S O S O SC H M D T 4 1 5 8 U n r P I a P o _ S G $ 1 0 . 4 4 $ 1 9 3 $ 2 . 8 7 5 $ 8 1 $ 1 . 3 2 $ 4 . 3 6 7 $ 6 1 $ 1 8 9 $ 4 1 S O SC H M O T 4 1 5 8 7 0 C A I l E x N P C C A $ 7 5 8 $ 7 5 8 S O S O $ 0 S O $ 0 S O S O S O SC H M O T 4 1 5 8 7 1 W Y De l Ex NP C W Y $ 2 . 1 0 8 S O S O S O $ 2 . 1 0 8 S O S O S O S O S O SC H M O T 4 1 5 8 U T I l l n p e E v a F e e U T $ 3 0 1 $ 0 S O S O S O $ 3 0 S O S O S O S O SC H M D T 4 1 5 8 9 0 i o M E H C T r a l l n C o I S L O U $ 1 . 6 3 1 S O S O S O S O S O $ 1 . 6 3 1 S O S O S O SC H M O l 4 1 5 8 O R RC A C Oe e i O R $ 1 . 6 3 S O $ 1 . 6 3 S O $ 0 S O S O S O S O S O SC H M O T 4 2 5 1 0 0 O e l R e g u l E i I O U i o u $ 1 S O S O S O S O S O $ 1 $ 0 S O S O SC H M O T 4 2 1 1 0 T e n L e A - . U C l I I C n C N $ 6 $ 2 $ 2 $ 5 $ 4 $ 2 $ 3 $ 1 S O S O SC H M O T 4 2 5 2 O l E n ~ S O $ 7 . 1 4 1 $ 1 8 1 $ 2 . 0 7 4 $ 5 S 8 $ 2 . 9 7 3 $ 4 1 1 $ 1 2 6 $ 1 8 S O SC H M O T 4 2 5 2 1 0 A m o r o f D e D i s & E x S N P $ 5 8 $ 1 $ 1 6 $ 4 $ 6 $ 2 4 $ 3 $ 1 $ 0 S O SC H M O T 4 2 5 2 O u k e r l l i o C o R e S G $ 7 5 5 $ 1 4 $ 2 0 8 $ 5 9 $ 9 6 $ 3 1 6 $ 4 $ 1 4 $ 3 S O SC H M O T 4 2 5 I d C u l l e r B 8 l n g A c O T H E R $ 9 . 2 4 9 S O S O S O S O S O S O $ 0 S O $ 9 . 2 4 9 SC H M O T 4 2 6 7 0 0 T r o J 8 I S p A s m e - D - I R S T R O J D $ 3 9 $ 1 $ 1 1 $ 3 $ 5 $ 1 6 $ 2 $ 1 S O $ 0 SC H M O T 5 0 1 5 0 M i s C u n i & A c L l I I l S O S O $ 1 0 . 1 2 0 $ 2 5 7 $ 2 . 9 3 9 $ 7 8 6 $ 1 . 1 3 8 $ 4 , 2 1 3 $ 5 8 $ 1 7 8 $ 2 S O SC H M O T 5 0 I G C V _ l i A c S O $ 8 4 $ 2 1 $ 2 4 4 S 8 $ 9 4 S 3 $ 4 $ 1 5 $ 2 S O SC H M O T 5 0 7 0 0 A c R e t n B o S O $ 5 8 $ 1 $ 1 7 $ 5 $ 7 $ 2 4 $ 3 $ 1 S O $ 0 SC H M D T 6 0 7 1 0 R e A c F i n R e i i S E $ 7 0 0 $ 1 3 $ 1 8 8 $ 5 4 $ 9 7 $ 2 8 8 $ 4 $ 1 4 $ 3 S O SC H M O T 6 1 ~ ~ P M I C o M i n D e v p m e n S E $ 7 7 5 $ 1 4 $ 2 $ 6 $ 1 0 7 $ 3 1 6 $ 5 1 $ 1 5 $ 3 S O SC H M O T 6 1 0 1 0 0 P M I O E V T C O S T A M O R T S E $ 1 . 1 5 2 $ 2 1 $ 3 1 0 $ 8 $ 1 5 9 $ 4 7 0 $ 7 6 $ 2 $ 4 S O SC H M O T 6 1 0 1 0 0 1 A M O R T N O P A S 9 9 R A S O $ 4 1 $ 1 $ 1 2 $ 3 $ 5 $ 1 7 $ 2 $ 1 S O S O SC H M O T 6 1 0 1 1 4 P M I E I T F P r e S t r p i n g C o S E $ 1 . 0 9 $ 2 $ 2 9 4 S 8 $ 1 5 1 $ 4 $ 7 2 $ 2 $ 4 S O SC H M O T 6 1 0 1 4 0 O R R a t R e f u O T H E S O S O S O S O S O S O S O S O $ 0 $ 0 SC H M D T 6 1 0 1 4 6 O R R e g A s L I U I y C o l l n O R $ 4 S O $ 4 6 8 S O S O S O S O S O S O S O SC H M O T 7 0 5 1 0 P r o r t I n s u r a l n u i & O i i e g e s ) S O $ 2 . 2 3 3 $ 5 7 $ 6 9 $ 1 7 3 $ 2 5 1 $ 9 3 $ 1 2 9 $ 3 9 $ 6 S O SC H M O T 7 0 5 3 0 W A W e s t V i i l e L e e R e d W A $ 3 S O S O $ 3 3 S O S O S O S O S O $ 0 SC H M O T 7 0 5 3 2 C A W e s t V a l l e L e R e d C A $ 2 4 $ 2 4 S O S O S O S O $ 0 S O S O S O SC H M O T 7 0 5 3 5 U T W e s t V l I l e y L e R e d u c U T $ 9 4 . S O S O S O S O $ 9 4 S O S O S O $ 0 SC H M O T 7 0 5 4 0 C A A l t e v e R e t e l o E n e r g y P r o r e C C A $ 3 5 S 3 S O S O S O S O S O $ 0 S O S O SC H M O T 7 0 5 5 2 A & G C r e K - C A C A $ 3 8 $ 3 8 $ 0 S O S O S O S O $ 0 $ 0 S O SC H M D T 7 0 6 0 W A M a n 2 0 0 T _ n P I e C o W A $ 1 . 6 2 4 S O S O $ 1 . 6 2 4 S O S O S O S O $ 0 S O SC H M O T 7 1 5 0 M I c S o U c U a b l t S O S 5 3 $ 1 4 $ 1 5 5 $ 4 1 $ 6 $ 2 $ 3 1 $ 9 S I S O SC H M D T 7 1 5 1 0 0 U n i v e l t o f W Y C o A m o r W Y S O S O S O S O S O $ 0 S O S O S O S O SC H M D T 7 1 5 7 2 0 W A N W P o w e r A c O T H E R $ 4 . 2 7 2 S O S O S O S O $ 0 S O S O S O $ 4 . 2 2 SC H M O T 7 1 5 8 R e d R e n e g t i a t e C o a c S G $ 5 S 1 0 $ 1 5 1 $ 4 3 $ 7 0 $ 2 3 0 $ 3 3 $ 1 0 $ 2 S O SC H M O T 7 2 0 1 0 0 F A S 1 0 6 A c c l s S O $ 6 . 3 8 $ 1 6 2 $ 1 . 8 5 $ 4 9 5 S 7 1 8 $ 2 . 6 5 $ 3 6 $ 1 1 2 $ 1 6 S O SC H M D T 7 2 0 3 0 P a n s l o l Re ü r e r e n (A c i Pr e ) S O S I 5 4 S 4 S 4 $ 1 2 S 1 7 $ 6 S 9 $ 3 $ 0 S O SC H M O T 7 2 S e v e r a n A c S O $ 1 7 5 $ 4 S 5 1 $ 1 4 $ 2 0 $ 7 3 $ 1 0 $ 3 S O $ 0 SC H M O T 7 2 0 5 A i C I C S a S O $ 1 3 . 4 1 8 $ 3 4 1 $ 3 . 8 9 7 $ 1 . 0 4 1 $ 1 . 5 0 $ 5 . 5 8 7 $ 7 7 2 $ 2 $ 3 S O SC H M D T 9 1 0 5 2 8 M U O R E V E N U E I M P U T A T 1 O N R E G L I A O T H E $ 2 . 5 6 S O S O S O S O S O S O S O S O $ 2 . 5 6 SC H M O T 9 1 0 9 P M I U n c r o M i n e C o t S E $ 1 7 6 $ 4 7 1 4 S 2 4 7 2 $ 1 2 $ 1 0 SC H M D T T _ 1 0 2 1 6 0 $ 2 1 I L L $ 2 3 8 5 5 1 . 4 1 6 1 2 0 . . 3 S 1 4 $ 5 0 0 9 2 1 3 7 5 2 1 2 2 $ 3 0 8 Gr a n d T _ $ 1 1 8 1 . 7 5 2 1 $ I 2 , 5 6 1 $ 1 2 7 , 3 4 1 $ 1 1 1 , 1 6 1 1 $ 1 4 3 . 2 4 5 1 $ 1 6 5 . 1 & 1 1 $ 1 1 0 . 6 8 7 1 $ I 1 , 4 5 n $ 1 5 7 0 1 $ ( 1 8 , 6 6 1 3o f 3 z ~Z:Jo-. ~ii 0 )-a:~~w~ u:: 0o~1 a:D.~.~ 8 ,. .9 g eNO... 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l S E T C C r O T H S 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 S 2 41 0 1 0 0 9 3 1 0 0 1 O r o n S E T C C r e 1 S T $ 1 2 1 $ 3 $ 5 3 $ 1 0 $ 7 $ 4 $ 1 $ 0 $ ~ $ ( 0 ) 41 0 1 0 0 0 T o I $ 1 1 4 , 2 1 6 $ 1 ! i 1 l l $ 1 4 8 . 1 1 1 ! 2 t . 5 4 s a , 4 $ 1 1 8 , 0 3 5 $ 1 7 . 4 6 ~ 3 9 2 $ 1 " $ 1 1 . 7 3 1 41 1 1 0 0 1 0 5 1 2 1 2 8 2 0 1 T P M I O e p r l l S o k S E $ ( 4 . 3 2 ) f ( 7 9 ) $ ( 1 . 1 6 3 ) $ ( 3 3 ) $ ( 5 9 ) $ 1 1 . 7 6 3 ) S ( 2 8 5 ) ( 8 5 ) $ ( 1 6 ) $ 0 41 1 1 0 0 1 0 5 1 2 5 1 2 8 0 1 T A C S P I O p e C A $ ( 9 . 3 1 7 ) $ ( 9 . 3 1 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 1 2 5 2 2 8 0 I T A C R S P r o e r F E C F E C $ ( 9 3 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 9 3 ) $ 0 41 1 1 0 0 1 0 5 1 2 5 2 8 0 I T A C R S P I o p e 1 0 l O U $ ( 1 1 . 0 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 1 1 . 0 9 ) $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 1 2 5 5 2 8 2 0 1 T A C R S P r o R O R $ ( 1 1 2 . 2 2 6 ) $ 0 $ ( 1 1 2 . 2 2 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 1 2 5 6 2 8 2 0 I T A C R S P i o U T U T $ ( 6 0 . 0 2 ) $ 0 $ 0 $ 0 $ 0 $ ( 8 0 . 0 2 ) $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 1 2 5 7 2 8 0 1 T A C R S P i o W A W A $ ( 2 0 . 5 6 ) $ 0 $ 0 $ ( 2 0 . 5 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 1 2 5 2 8 2 0 1 T AC R S Pi o W Y W Y $ ( 4 3 . 9 2 8 ) $ 0 $ 0 $ 0 $ ( 4 3 . 9 2 ) $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 1 2 5 2 8 0 I T A C R S P i W Y W V $ ( 2 . 9 0 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 2 . 9 0 ) $ 0 $ 0 41 1 1 0 0 1 0 5 1 2 6 2 8 2 P M I T e x O e p e t S E $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 1 4 5 2 8 2 I T Ac u i s l t l Ad u s l m e n S G $ ( 9 0 ) $ ( 1 7 ) $ ( 2 4 8 ) $ ( 7 1 ) $ ( 1 1 4 ) $ ( 3 7 7 ) $ ( 5 4 ) $ ( 1 6 ) $ ( 4 ) $ 0 41 1 1 0 0 1 0 5 1 8 1 2 8 2 S t e R i 9 h l S l G e o t h a l T x O S E $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 2 8 2 C H O L L T A X LE E S G $ ( 1 . 8 9 ) $ ( 3 5 ) $ ( 5 2 ) $ ( 1 4 9 ) $ ( 2 4 0 ) $ ( 7 9 2 ) $ ( 1 1 5 ) $ ( ~ ) $ ( 7 ) $ 0 41 1 1 0 0 1 0 5 1 1 9 0 h a i l e G E T e x L e e S G $ ( 3 0 ) $ ( 6 ) $ ( 8 3 ) $ ( 2 4 ) $ ( 3 8 ) $ ( 1 2 6 ) $ ( 1 8 ) $ ( 5 ) $ ( 1 ) $ 0 41 1 1 0 0 1 0 5 1 0 2 8 1 Em e r e n c y Fe c l l t i D G $ ( 3 0 ) $ ( 1 1 ) $ ( 1 6 6 ) $ ( 4 7 ) $ ( 7 6 ) $ 0 S O $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 2 8 2 P U O O R $ ( 1 0 1 ) $ 0 $ ( 1 0 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 1 0 5 2 8 2 F E R C P o S o G e F E R C $ ( 2 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 2 4 ) $ 0 41 1 1 0 0 1 1 0 1 0 0 2 8 C O S T O E P L E I O A O B A K S E $ ( 6 0 ) $ ( 1 1 ) $ ( 1 6 3 ) $ ( 4 7 ) $ ( 8 3 ) $ ( 2 4 7 ) $ ( 4 0 ) $ ( 1 2 ) $ ( 2 ) $ 0 41 1 1 0 0 1 1 0 1 0 0 1 I G C S o k C o t O e _ S E $ ( 1 7 2 ) $ ( 3 ) $ ( 4 6 ) $ ( 1 3 ) $ ( 2 4 ) $ ( 7 0 ) $ ( 1 1 ) $ ( 3 ) $ ( 1 ) $ 0 41 1 1 0 0 1 1 0 1 0 5 S R C S o C o t O e n S G $ ( 5 1 ) $ ( 1 ) $ ( 1 6 ) $ ( 5 ) $ ( 8 ) $ ( 2 5 ) $ ( 4 ) $ ( 1 ) $ ( 0 ) $ 0 41 1 1 0 0 1 1 0 1 0 5 1 S R C So O e l o a l e u p be i l S G $ ( 8 2 ) $ ( 2 ) $ ( 2 3 ) $ ( 6 ) $ ( 1 0 ) $ ( ~ ) $ ( 5 ) $ ( 1 ) $ ( 0 ) $ 0 41 1 1 0 0 1 4 5 3 0 1 9 0 i s l r u l O & M S N P O S ( 1 7 ) $ ( 1 ) S ( 5 ) $ ( 1 ) S ( I ) $ ( 8 ) $ ( 1 ) S ( O ) $ 0 $ 0 41 1 1 0 0 2 0 1 1 1 9 O M I S e S E $ ( 2 0 ) $ ( 4 ) $ ( 5 4 ) $ ( 1 6 ) $ ( 2 8 ) $ ( 8 2 ) $ ( 1 3 ) $ ( 4 ) $ ( 1 ) $ 0 41 1 1 0 0 2 1 ~ ~ 2 8 3 p a d l n s u r l B E 1 5 7 C 1 e n l 8 S O $ ( 6 9 ) $ ( 2 ) $ ( 2 0 ) S ( 5 ) S ( 8 ) $ ( 2 9 ) $ ( 4 ) $ ( 1 ) $ ( 0 ) $ 0 41 1 1 0 0 2 1 0 2 2 8 3 r e d T e x r o T _ G P S $ ( 5 3 ) $ ( 1 4 ) $ ( 1 5 4 ) $ ( 4 1 ) $ ( 6 0 ) $ ( 2 2 1 ) $ ( 3 1 ) $ ( 9 ) $ ( 1 ) $ 0 41 1 1 0 0 3 1 0 1 0 2 2 8 2 I G C S o k l e x O e p S G $ ( 2 0 ) $ ( 4 ) $ ( 5 7 ) $ ( 1 6 ) $ ( 2 6 ) $ ( 8 7 ) $ ( 1 3 ) $ ( 4 ) $ ( 1 ) $ 0 41 1 1 0 0 3 2 1 1 5 2 8 3 N T E R I M P R O V I S I O N _ T O T A L R E G A S _ L I S O $ ( 4 . 3 2 7 ) $ ( 1 1 0 ) $ ( 1 , 2 5 7 ) $ ( 3 3 ) $ ( 4 8 7 ) $ ( 1 . 8 0 ) $ ( 2 4 9 ) $ ( 7 6 ) $ ( 1 1 ) $ 0 41 1 0 0 3 2 0 1 1 6 1 9 0 E G U A I U T Y S O $ ( 8 . 0 7 8 ) $ ( 2 0 ) $ ( 2 . ~ 6 ) $ ( 6 2 7 ) $ ( 9 0 ) $ ( 3 . 3 6 ) $ ( 4 6 ) $ ( 1 4 2 ) $ ( 2 1 ) $ 0 41 1 1 0 0 3 2 0 1 4 0 2 8 a y 2 0 0 T r e I l P I e C o O R $ ( 1 . 4 7 7 ) $ 0 $ ( 1 . 4 7 7 ) $ 0 $ 0 $ 0 $ 0 S O $ 0 $ 0 41 1 1 0 0 3 2 0 2 0 1 9 O i e n E x U l R e - " U T U T $ ( 4 9 4 ) $ 0 S O $ 0 $ 0 $ ( 4 9 4 ) $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 3 2 3 0 1 9 0 F A S 8 7 / 8 8 W r i - u r e o r U T $ ( 1 . 1 9 9 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 . 1 9 9 ) $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 3 2 4 0 2 8 3 9 9 E a i y R e t r e e n - D R e _ O R $ ( 1 . 3 9 ) S O $ ( 1 . 3 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 4 1 5 1 1 0 2 8 3 e Ï R e g _ T r a S v c D e S G $ ( 4 . 3 7 3 ) S ( 8 1 ) $ ( 1 . 2 0 ) S ( 3 4 ) $ ( 5 5 ) $ ( 1 . 8 2 ) $ ( 2 6 4 ) $ ( 7 9 ) $ ( 1 7 ) $ 0 41 1 1 0 0 4 1 5 3 2 8 H a z u s W a s t e . C l e S O $ ( 1 . 6 4 1 ) $ ( 4 7 ) $ ( 5 3 ) $ ( 1 4 3 ) $ ( 2 0 7 ) $ ( 7 6 7 ) $ ( 1 0 6 ) $ ( 3 2 ) $ ( 5 ) $ 0 41 1 1 0 0 4 1 5 3 1 9 0 H a u s W a s t e l W i o e n W A W A S ( 3 8 ) $ 0 $ 0 S ( 3 8 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 4 1 5 3 1 1 1 9 O u s W a s t e i o e n W A W A $ ( 0 ) $ 0 $ 0 $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 S O 41 1 1 0 0 4 1 5 5 2 8 3 h a I I e P l t T . . A P S A m O l S G $ ( 3 5 ) $ ( 7 ) $ ( 9 9 ) $ ( 2 8 ) $ ( 4 5 ) $ ( 1 5 0 ) $ ( 2 2 ) $ ( 6 ) $ 0 $ 0 41 1 1 0 0 4 1 5 5 1 0 1 9 O A O i s l o C o t r l l W r l f l W A $ ( 2 0 ) $ 0 $ 0 $ ( 2 0 ) S O $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 4 1 5 5 W Y P C O e f N e t P o e r C o I a W Y $ ( 6 3 ) $ 0 $ 0 $ 0 $ ( 6 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 41 1 1 0 0 4 1 5 6 1 9 0 I O A l C o I S O e f e r A c C A $ ( 1 2 6 ) $ ( 1 2 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 S O $ 0 S O Zo f 3 ~R O C K Y M O U N T A I N PO E R .. D I O f M C De f e r r d I n c o m e T a x E x p e n s e ( A c t a l s ) Tw e v e M i E n i n g . D e b e 2 0 7 AU o c t i o M e h o . F a c t R e v i s P r (A I I I n T h o u s ) FE R C A ç u n t FE R C S e c -- A c Da JA R S R e A 1 l o c F e t - - - t o t - Ca l i f on Wa . h .p P L -U t a Id o W - U p i ; - - F E R C - O t h e r 4 1 1 0 0 41 5 6 19 0 1 1 4 9 - e l a l R e g A a OT H E R $( 3 , 0 4 ) $0 $0 $0 $0 $0 $0 SO $0 3.0 4 3 ) 41 1 1 0 0 41 5 6 19 0 e f l _ F u n G r R OR S( 1 0 2 ) $0 $( 1 0 2 ) $0 $0 $0 $0 $0 $0 SO 41 1 1 0 0 41 5 8 RT O G r W e s l N I W i t l l W A WA $( 1 8 ) $0 SO $( 1 8 ) SO $0 SO SO SO SO 41 1 1 0 0 41 5 8 RT O G r W e s l N I W r i t e l D IO U S( 1 0 ) SO SO SO SO $0 5( 1 0 ) SO SO SO 41 1 1 0 0 42 5 0 5 19 O r o a m e g e R e p i s SO $( 1 1 ) 5( 0 ) 5( 3 ) 5( 1 ) 5( 1 ) S( 5 ) S( l ) 5( 0 ) 5( 0 ) SO 41 1 1 0 0 42 1 5 28 3 n e J o i n t U s e P o C o R l M SN P O 5( 2 2 ) 5( 1 ) S( 6 ) S( l ) S( 2 ) $( 1 0 ) S( l ) 5( 0 ) $0 SO 41 1 1 0 0 42 5 2 5 0 19 0 G S B t ¥ u t - s SG 5( 6 ) 5( 0 ) 5( 2 ) 5( 0 ) S( l ) $( 2 ) S( O ) 5( 0 ) S( O ) SO 41 1 1 0 0 42 5 19 O B u y SG S( 1 6 ) S(O ) $( 5 ) 5( 1 ) 5( 2 ) 5( 7 ) 5( 1 ) 5( 0 ) 5( 0 ) 50 41 1 1 0 0 42 5 2 8 0 19 O e p S e e n S G SG 5( 5 2 ) 5( 1 ) 5( 1 4 ) 5( 4 ) 5( 7 ) 5( 2 2 ) 5( 3 ) 5( 1 ) 5( 0 ) SO 41 1 1 0 0 42 5 2 9 5 19 0 A C o n s a l l R a C i SG 5( 3 1 4 ) 5( 6 ) S( 8 7 ) $( 2 5 ) 5( 4 0 ) 5( 1 3 1 ) 5( 1 9 ) 5( 6 ) 5( 1 ) SO 41 1 1 0 0 42 5 19 0 i s l D S w a p SG 5( 1 0 0 ) $( 2 ) 5( 2 8 ) 5( 8 ) 5( 1 3 ) 5( 4 2 ) 5( 6 ) S( 2 ) 5( 0 ) SO 41 1 1 0 0 43 0 1 0 0 28 W _ l l SO S( l 9 2 ) S( 5 ) S( 5 6 ) $( 1 5 ) $( 2 2 ) 5( 8 0 ) 5( 1 1 ) $( 3 ) 5( 0 ) SO 41 1 1 0 0 50 1 0 0 19 0 T r a M o n A c U a b SE 5( 1 5 8 ) 5( 3 ) S( 4 3 ) 5( 1 2 ) 5( 2 2 ) 5( 6 5 ) 5( 1 0 ) 5( 3 ) 5( 1 ) SO 41 1 1 0 0 50 1 2 5 19 0 C C R o y a t i SE $( 2 2 5 ) 5( 4 ) S( 6 1 ) 5( 1 7 ) 5( 3 1 ) S( 9 2 ) 5( 1 5 ) S( 4 ) 5( 1 ) SO 41 1 1 0 0 50 1 4 0 19 O u r C a n T r a P i SO 5( 3 8 1 ) $( 1 0 ) 5( 1 1 1 ) 5( 3 0 ) S( 4 3 ) 5( 1 5 9 ) 5( 2 2 ) S( 7 ) 5( 1 ) SO 41 1 1 0 0 50 1 7 0 We s l V a l C o T e m l n F e A c SG $( 2 . 5 0 ) 5(4 & ) 5( 6 9 ) $( 1 9 7 ) $( 3 1 7 ) 5( 1 , 0 4 ) 5( 1 5 2 ) $( 4 5 ) 5( 1 0 ) SO 41 1 1 0 0 50 1 0 19 O M I V a e n B o se 5( 4 0 ) 5( 1 ) 5( 1 1 ) 5( 3 ) 5( 6 ) S( 1 6 ) 5( 3 ) $( 1 ) 5( 0 ) SO 41 1 1 0 0 60 1 0 0 19 O r o D e c m m i s i o n g A m o r TR O J D 5( 5 8 ) 5( 1 1 ) 5( 1 6 0 ) 5( 4 & ) 5( 7 5 ) 5( 2 4 2 ) 5( 3 6 ) 5( 1 1 ) 5( 2 ) SO 41 1 1 0 0 60 1 2 0 28 2 I G C B k A m o r _ _ P n i . R I SG $( 2 1 5 ) 5( 4 ) S( 5 9 ) 5( 1 7 ) 5( 2 7 ) S( 9 0 ) 5( 1 3 ) 5( 4 ) S( l ) SO 41 1 1 0 0 60 1 2 1 28 I G C B k _ _ P n i . R e SG S( 9 ) S( O ) 5( 2 ) S( l ) 5( 1 ) 5( 4 ) 5( 1 ) 5( 0 ) 5( 0 ) SO 41 1 1 0 0 61 0 1 0 0 1 19 O 0 l N O A a 9 ! R A SO 51 6 SO 55 51 52 57 51 SO SO SO 41 1 1 0 0 61 0 1 1 1 28 M I S a l e 01 _ se $( 1 , 4 5 7 ) $( 2 7 ) $( 3 9 2 ) $( 1 1 3 ) $( 2 0 1 ) 5( 5 9 ) 5( 9 6 ) $( 2 9 ) 5( 5 ) SO 41 1 1 0 0 61 0 1 3 0 28 7 8 1 S h p i n g I r i OR $( 1 4 4 ) SO S( l 4 4 ) SO SO SO SO SO $0 SO 41 1 1 0 0 61 0 1 3 5 28 3 S B l 1 4 9 C i i - o R O T H E R OT H E R S( 4 5 ) SO SO SO SO SO SO SO SO 5( 4 5 ) 41 1 1 0 0 61 0 1 4 2 28 3 e g u a b i l i T H o m e E n y L J a l UT 5( 5 9 ) SO SO SO SO $( 5 9 ) SO 50 SO SO 41 1 1 0 0 61 0 1 4 3 28 3 R e g L l i U t y W A L o E n e y P r r a WA $( 1 0 ) SO SO $( 1 0 ) 50 SO SO SO SO 50 41 1 1 0 0 61 0 1 4 5 19 0 e g L l ß R B a a n C o OR S( 1 8 ) 50 5( 1 8 ) SO 50 SO SO SO $0 SO 41 1 1 0 0 70 5 19 0 R G a i o n S a 0 1 H a OT R 5( 5 ) 50 50 SO SO SO SO SO SO S( 5 ) 41 1 1 0 0 70 5 3 3 19 0 e s V a l l e i . R - . i o IO $( 1 4 5 ) $0 SO SO SO $0 $( 1 4 5 ) SO SO SO 41 1 1 0 0 70 5 19 0 e s l V a l e y i . 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"" "".... ;e :: :: :: :~~1: "" "" "" 0G: B8 "' ~ R O C K Y M O U N T A I N PO E R  D I V I S I O O F P A F t El e c t r i c P l a n t i n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c t e d i n T h o u s a n d s ) Pr i m a r y A c o u n t S e c o n d a r y A c c o u n t D e s c r i p t i o n A 1 l o c T o t a l C a l i f O r e g o n W a s h W y P P L U t a h l d a h o - - U P L F E R C 10 1 0 0 0 0 3 0 2 ~ ~ F R A N C H I S E S A N D C O N S E N T S l O U $ 1 . 0 0 ' $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 . 0 0 $ 0 $ 0 10 1 0 0 0 3 0 2 0 0 0 F R A N C H I S E S A N D C O N S E N T S S G $ 3 . 5 7 3 $ 6 6 $ 9 8 4 $ 2 8 1 $ 4 5 3 $ 1 , 4 9 5 $ 2 1 6 $ 6 5 $ 1 4 10 1 0 0 0 0 3 0 2 ~ ~ F R A N C H I S E S A N D C O N S E N T S S G - P $ 5 9 . 9 6 2 $ 1 . 1 0 8 $ 1 6 . 5 1 5 $ 4 . 7 1 5 $ 7 . 5 9 6 $ 2 5 . 0 8 0 $ 3 . 6 2 6 $ 1 . 0 8 $ 2 3 6 10 1 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S AN D CO N S E N T S S G - U $ 9 . 8 4 2 $ 1 8 2 $ 2 . 7 1 1 $ 7 7 4 $ 1 . 2 4 7 $ 4 , 1 1 6 $ 5 9 5 $ 1 7 8 $ 3 9 30 2 0 0 0 0 T o t a l $ 7 4 . 3 7 7 $ 1 , 3 5 6 $ 2 0 , 2 1 0 $ 5 , 7 7 0 $ 9 , 2 9 6 $ 3 0 , 6 9 1 $ 5 , 4 3 8 $ 1 , 3 2 8 $ 2 8 9 10 1 0 0 0 3 0 3 1 0 4 T R A N S M I S S I O N I N T A N G I B L E A S S E T S S G $ 1 3 . 1 8 0 $ 2 4 4 $ 3 . 6 3 0 $ 1 . 0 3 6 $ 1 , 6 7 0 $ 5 . 5 1 3 $ 7 9 7 $ 2 3 9 $ 5 2 30 3 1 0 4 0 T o t a l $ 1 3 , 1 8 0 $ 2 4 $ 3 , 6 3 0 $ 1 , 0 3 6 $ 1 , 6 7 0 $ 5 , 5 1 3 $ 7 9 7 $ 2 3 9 $ 5 2 10 1 0 0 0 0 3 0 3 1 0 5 0 R C M S - R E G I O N C O N S T R U C T I O N M G M T S Y S T E M S O $ 1 0 . 5 6 7 $ 2 6 8 $ 3 . 0 6 9 $ 8 2 0 $ 1 , 1 8 9 $ 4 . 3 9 9 $ 6 0 8 $ 1 8 6 $ 2 7 30 3 1 0 5 0 T o t a l $ 1 0 . 5 6 $ 2 6 8 $ 3 , 0 6 9 $ 8 2 0 $ 1 , 1 8 9 $ 4 , 3 9 9 $ 6 0 8 $ 1 8 6 $ 2 7 10 1 0 0 0 3 0 3 1 0 8 0 F U E L M A G E M E N T S Y S T E M S O . $ 3 , 2 5 3 $ 8 3 $ 9 4 $ 2 5 2 $ 3 6 $ 1 . 3 5 4 $ 1 8 7 $ 5 7 $ 8 30 3 1 0 8 0 T o t a l $ 3 , 2 5 3 $ 8 3 $ 9 4 5 $ 2 5 2 $ 3 6 6 $ 1 , 3 5 4 $ 1 8 7 $ 5 7 $ 8 10 1 0 0 0 0 3 0 3 1 2 3 0 A U T O M A T E P O L E C A D S Y S T E M S O $ 4 . 4 1 0 $ 1 1 2 $ 1 , 2 8 1 $ 3 4 2 $ 4 9 6 $ 1 , 8 3 6 $ 2 5 4 $ 7 8 $ 1 1 30 3 1 2 3 0 T o t a l $ 4 , 4 1 0 $ 1 1 2 $ 1 , 2 8 1 $ 3 4 2 $ 4 9 6 $ 1 . 8 3 6 $ 2 5 4 $ 7 8 $ 1 1 10 1 0 0 0 0 3 0 3 1 3 4 0 B A R C O D E S Y S T E M S O $ 6 8 3 $ 1 7 $ 1 9 8 $ 5 3 $ 7 7 $ 2 8 4 $ 3 9 $ 1 2 $ 2 30 3 1 3 4 0 T o t a l $ 6 8 3 $ 1 7 $ 1 9 8 $ 5 3 $ 7 7 $ 2 8 4 $ 3 9 $ 1 2 $ 2 10 1 ~ ~ 3 0 3 1 4 1 0 C A P I T A L AS S T & AC C O U N T I N G TR A C K I N G SY S S O $ 3 8 9 $ 1 0 $ 1 1 3 $ 3 0 $ 4 4 $ 1 6 2 $ 2 2 $ 7 $ 1 30 3 1 4 1 0 T o t a l $ 3 8 9 $ 1 0 $ 1 1 3 $ 3 0 $ 4 $ 1 6 2 $ 2 2 $ 7 $ 1 10 1 0 0 0 3 0 3 1 4 3 0 W A N N S F T W R F O R T C P N A X N E T K S O $ 1 8 1 $ 5 $ 5 3 $ 1 4 $ 2 0 $ 7 5 $ 1 0 $ 3 $ 0 30 3 1 4 3 0 T o t a l $ 1 8 1 $ 5 $ 5 3 $ 1 4 $ 2 0 $ 7 5 $ 1 0 $ 3 $ 0 10 1 0 0 0 0 3 0 3 1 4 6 0 E N D E A V O R PR O G R A M LI B R A R Y S O $ 7 4 8 $ 1 9 $ 2 1 7 $ 5 8 $ 8 4 $ 3 1 1 $ 4 3 $ 1 3 $ 2 30 3 1 4 6 0 T o t a l $ 7 4 8 $ 1 9 $ 2 1 7 $ 5 8 $ 8 4 $ 3 1 1 S 4 $ 1 3 $ 2 10 1 0 0 0 0 3 0 3 1 4 7 0 R I L D A C A N Y O N R O A D I M P R O V E M E N T S S f $ 3 . 7 4 $ 6 6 $ 9 6 1 $ 2 7 7 $ 4 9 3 $ 1 , 4 5 8 $ 2 3 5 $ 7 1 $ 1 3 30 3 1 4 7 0 T o t a l $ 3 , 5 7 4 $ 6 6 $ 9 6 1 $ 2 7 7 $ 4 9 3 $ 1 , 4 5 8 $ 2 3 5 $ 7 1 $ 1 3 10 1 0 0 0 3 0 3 1 5 7 0 K W H H I S T O R I C A L D A T A C O L L E C T I O N S O $ 3 4 8 $ 9 $ 1 0 1 $ 2 7 $ 3 9 $ 1 4 5 $ 2 0 $ 6 $ 1 30 3 1 5 7 0 T o t a l $ 3 4 $ 9 $ 1 0 1 $ 2 7 $ 3 9 $ 1 4 5 $ 2 0 $ 6 $ 1 10 1 0 0 0 0 3 0 3 1 6 4 0 R E T A I L E N E R G Y S E R V I C E S T R A C K I N G S O $ 4 8 1 $ 1 2 $ 1 4 0 $ 3 7 $ 5 4 $ 2 0 0 $ 2 8 $ 8 $ 1 30 3 1 6 4 0 T o t a l $ 4 8 1 $ 1 2 $ 1 4 0 $ 3 7 $ 5 4 $ 2 0 0 $ 2 8 $ 8 $ 1 10 1 0 0 0 0 3 0 3 1 6 8 0 D I S T R I B U T I O N A U T O M A T I O N P I L O T P R O J E C T S O $ 1 3 . 0 5 8 $ 3 3 2 $ 3 . 7 9 3 $ 1 . 0 1 3 $ 1 , 4 6 9 $ 5 , 4 3 7 $ 7 5 2 $ 2 3 0 $ 3 3 30 3 1 6 8 0 T o t a l $ 1 3 . 0 5 8 $ 3 3 2 $ 3 . 7 9 3 $ 1 , 0 1 3 $ 1 , 4 6 9 $ 5 , 4 3 7 $ 7 5 2 $ 2 3 0 $ 3 3 10 1 0 0 0 0 3 0 3 1 7 1 0 E N E R G Y L O A N I N F O R M A T I O N S Y S T E M S O $ 7 2 9 $ 1 9 $ 2 1 2 $ 5 7 $ 8 2 $ 3 0 3 $ 4 2 $ 1 3 $ 2 30 3 1 7 1 0 T o t a l $ 7 2 9 $ 1 9 $ 2 1 2 $ 5 7 $ 8 2 $ 3 0 3 $ 4 2 $ 1 3 $ 2 10 1 0 0 0 3 0 3 1 7 3 0 E Q U I P M E N T T R A C K I N G S Y S T E M S O $ 7 8 7 $ 2 0 $ 2 2 9 $ 6 1 $ 8 9 $ 3 2 8 $ 4 $ 1 4 $ 2 30 3 1 7 3 0 T o t a l $ 7 8 7 $ 2 0 $ 2 2 9 $ 6 1 $ 8 9 $ 3 2 8 $ 4 5 $ 1 4 $ 2 10 1 0 0 0 0 3 0 3 1 7 6 0 R E C O R D C E N T E R M A N A G E M E N T S O F T W A R E S O $ 2 9 1 $ 7 $ 8 4 $ 2 3 $ 3 3 $ 1 2 1 $ 1 7 $ 5 $ 1 30 3 1 7 6 0 T o t a l . $ 2 9 1 $ 7 $ 8 4 $ 2 3 $ 3 3 $ 1 2 1 $ 1 7 $ 5 $ 1 10 1 0 0 0 3 0 3 1 7 8 0 O U T A G E R E P O R T I N G S Y S T E M S O $ 3 , 4 9 8 $ 8 9 $ 1 . 0 1 6 $ 2 7 1 $ 3 9 3 $ 1 . 4 5 6 $ 2 0 1 $ 6 2 $ 9 30 3 1 7 8 0 T o t a l $ 3 , 4 9 8 $ 8 9 $ 1 , 0 1 6 $ 2 7 1 $ 3 9 3 $ 1 , 4 5 6 $ 2 0 1 $ 6 2 $ 9 10 1 0 0 0 3 0 3 1 8 1 0 E N G I N E E R I N G D O C U M E N T M G T S Y S T E M S O $ 1 , 0 8 3 $ 2 7 $ 3 1 4 $ 8 4 $ 1 2 2 $ 4 5 1 $ 6 2 $ 1 9 $ 3 30 3 1 8 1 0 T o t a l $ 1 , 0 8 a $ 2 7 $ 3 1 4 $ 8 4 $ 1 2 2 $ 4 5 1 $ 6 2 $ 1 9 $ 3 10 1 0 0 0 0 3 0 3 1 8 3 0 C U S T O M E R SE R V I C E SY S T E M (C S S ) C N . $ 1 0 5 , 4 9 4 $ 2 . 7 9 7 $ 3 4 , 2 7 5 $ 7 . 7 7 3 $ 7 . 2 1 1 $ 4 8 . 2 0 1 $ 4 . 2 8 7 $ 9 4 9 $ 0 30 3 1 8 3 0 T o t a l $ 1 0 5 , 4 9 4 $ 2 , 7 9 7 $ 3 4 , 2 7 5 $ 7 , 7 7 3 $ 7 , 2 1 1 $ 4 8 , 2 0 1 $ 4 , 2 8 7 $ 9 4 9 $ 0 10 1 0 0 0 0 3 0 3 1 8 4 0 C R A I G P L A N T M A I N T M G T S Y S T E M S G $ 1 9 3 $ 4 $ 5 3 $ 1 5 $ 2 4 $ 8 1 $ 1 2 $ 3 $ 1 30 3 1 8 4 0 T o t a l $ 1 9 3 $ 4 $ 5 3 $ 1 5 $ 2 4 $ 8 1 $ 1 2 $ 3 $ 1 10 1 0 0 0 0 3 0 3 1 9 1 0 F A C I L I T Y J O I N T U S E S O F T W A R E S O $ 4 6 4 $ 1 2 $ 1 3 5 $ 3 6 $ 5 2 $ 1 9 3 $ 2 7 $ 8 $ 1 1 of 20 "~ R O C K Y M O U N T A I N PO W E R  D M S I O N O F P A F l El e c t r i c P l a n t I n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d ~ F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d I n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t D e s c r i p t i o n A 1 i o c T o t a l C a l i f O r e g o n W a s h W y P P L U t å h I d a h o W y - U P L F E R C 30 3 1 9 1 0 T o t a l $ 4 $ 1 2 $ 1 3 5 $ 3 6 $ 5 2 $ 1 9 3 $ 2 7 $ 8 $ 1 10 1 0 0 0 0 3 0 3 2 0 3 0 F R A N C H I S E T A X S Y S T E M S O $ 4 1 7 $ 1 1 $ 1 2 1 $ 3 2 $ 4 7 $ 1 7 4 $ 2 4 $ 7 $ 1 30 3 2 0 3 0 T o t a l $ 4 1 7 $ 1 1 $ 1 2 1 $ 3 2 $ 4 7 $ 1 7 4 $ 2 4 $ 7 $ 1 10 1 0 0 0 0 3 0 3 2 0 4 0 5 A P S O $ 1 6 0 , 2 0 6 $ 4 , 0 6 9 $ 4 . 5 3 4 $ 1 2 . 4 2 8 $ 1 8 , 0 2 1 $ 6 , 7 0 2 $ 9 . 2 2 1 $ 2 . 8 2 2 $ 4 1 0 30 3 2 0 4 0 T o t a l $ 1 6 0 , 2 0 6 $ 4 , 0 6 9 $ 4 6 , 5 3 4 $ 1 2 , 4 2 8 $ 1 8 , 0 2 1 $ 6 6 , 7 0 2 $ 9 , 2 2 1 $ 2 , 8 2 2 $ 4 1 0 10 1 0 0 0 0 3 0 3 2 0 9 0 E N E R G Y CO M M O D I T Y SY S T E M SO F T A R E S O $ 9 . 9 5 3 $ 2 5 3 $ 2 , 8 9 1 $ 7 7 2 $ 1 . 1 2 0 $ 4 . 1 4 4 $ 5 7 3 $ 1 7 5 $ 2 5 30 3 2 0 9 0 T o t a l $ 9 , 9 5 3 $ 2 5 3 $ 2 , 8 9 1 $ 7 7 2 $ 1 , 1 2 0 $ 4 , 1 4 4 $ 5 7 3 $ 1 7 5 $ 2 5 10 1 0 0 0 0 3 0 3 2 2 2 0 E N T E R P R I S E D A T A W R H S E - B I R P T G T O O L S O $ 1 , 6 6 0 $ 4 2 $ 4 8 2 $ 1 2 9 $ 1 8 7 $ 6 9 1 $ 9 6 $ 2 9 $ 4 30 3 2 2 2 0 T o t a l $ 1 , 6 6 0 $ 4 2 $ 4 8 2 $ 1 2 9 $ 1 8 7 $ 6 9 1 $ 9 6 $ 2 9 $ 4 10 1 0 0 0 0 3 0 3 2 2 4 0 D I S A S T E R R E C O V E R Y P R O J E C T S O $ 1 . 5 5 3 $ 3 9 $ 4 5 1 $ 1 2 0 $ 1 7 5 $ 6 4 7 $ 8 9 $ 2 7 $ 4 30 3 2 2 4 0 T o t a l $ 1 , 5 5 3 $ 3 9 $ 4 5 1 $ 1 2 0 $ 1 7 5 $ 6 4 7 $ 8 9 $ 2 7 $ 4 10 1 0 0 0 3 0 3 2 2 5 0 D I S P A T C H M A N A G E M E N T S Y S T E M S O $ 4 2 9 $ 1 1 $ 1 2 5 $ 3 3 $ 4 $ 1 7 9 $ 2 5 $ 8 $ 1 30 3 2 2 5 0 T o t a l $ 4 2 9 $ 1 1 $ 1 2 5 $ 3 3 $ 4 8 $ 1 7 9 $ 2 5 $ 8 $ 1 10 1 0 0 0 0 3 0 3 2 2 6 0 D W H S - D A T A W A R E H O U S E S O $ 1 , 1 5 8 $ 2 9 $ 3 3 6 $ 9 0 $ 1 3 0 $ 4 2 $ 6 7 $ 2 0 $ 3 30 3 2 2 6 0 T o t a l $ 1 , 1 5 8 $ 2 9 $ 3 3 6 $ 9 0 $ 1 3 0 $ 4 8 2 $ 6 7 $ 2 0 $ 3 10 1 0 0 0 0 3 0 3 2 2 7 0 E N T E R P R I S E D A T A W A R E H O U S E S O $ 4 , 6 5 9 $ 1 1 8 $ 1 , 3 5 3 $ 3 6 1 $ 5 2 4 $ 1 . 9 4 0 $ 2 6 8 $ 8 2 $ 1 2 30 3 2 2 7 0 T o t a l $ 4 , 6 5 9 $ 1 1 8 $ 1 , 3 5 3 $ 3 6 1 $ 5 2 4 $ 1 , 9 4 0 $ 2 6 8 $ 8 2 $ 1 2 10 1 0 0 0 0 3 0 3 2 2 9 0 E M P L O Y E E P E R F O R M A N C E & S A L A Y S Y S T E M S O $ 6 5 7 $ 1 7 $ 1 9 1 $ 5 1 $ 7 4 $ 2 7 4 $ 3 8 $ 1 2 $ 2 30 3 2 2 9 0 T o t a l $ 6 5 7 $ 1 7 $ 1 9 1 $ 5 1 $ 7 4 $ 2 7 4 $ 3 8 $ 1 2 $ 2 10 1 ~ ~ 3 0 3 2 3 0 0 E X E N D I T U R E P R I O R I T I Z A T I O N T O O L S O $ 2 3 9 $ 6 $ 6 9 $ 1 9 $ 2 7 $ 1 0 0 $ 1 4 $ 4 $ 1 , 3 0 3 2 3 0 0 T o t a l $ 2 3 9 $ 6 $ 6 9 $ 1 9 $ 2 7 $ 1 0 0 $ 1 4 $ 4 $ 1 10 1 0 0 0 0 3 0 3 2 3 1 0 C O M M O N W O R K S T A T I O N & L O G I N A P P S O $ 1 , 6 3 3 $ 4 1 $ 4 7 4 $ 1 2 7 $ 1 8 4 $ 6 8 0 $ 9 4 $ 2 9 $ 4 30 3 2 3 1 0 T o t a l $ 1 , 6 3 3 $ 4 1 $ 4 7 4 $ 1 2 7 $ 1 8 4 $ 6 8 0 $ 9 4 $ 2 9 $ 4 10 1 0 0 0 0 3 0 3 2 3 2 0 E L E C T R O N I C T A G G I N G O U T A G E M A G E S Y S T E M S O $ 1 . 3 5 2 $ 3 4 $ 3 9 3 $ 1 0 5 $ 1 5 2 $ 5 6 3 $ 7 8 $ 2 4 $ 3 30 3 2 3 2 0 T o t a l $ 1 , 3 5 2 $ 3 4 $ 3 9 3 $ 1 0 5 $ 1 5 2 $ 5 6 3 $ 7 8 $ 2 4 $ 3 10 1 0 0 0 3 0 3 2 3 3 0 F I E L D N E T P R O M E T E R R E A D I N G S Y S T - H R P R E P S O $ 2 . 9 0 8 $ 7 4 $ 8 4 5 $ 2 2 6 $ 3 2 7 $ 1 . 2 1 1 $ 1 6 7 $ 5 1 $ 7 30 3 2 3 3 0 T o t a l $ 2 , 9 0 8 $ 7 4 $ 8 4 5 $ 2 2 6 $ 3 2 7 $ 1 , 2 1 1 $ 1 6 7 $ 5 1 $ 7 10 1 0 0 0 0 3 0 3 2 3 4 0 F A C I L I T Y I N S P E C T I O N R E P O R T I N G S Y S T E M S O $ 1 . 5 0 3 $ 3 8 $ 4 3 7 $ 1 1 7 $ 1 6 9 $ 6 2 6 $ 8 7 $ 2 6 $ 4 30 3 2 3 4 0 T o t a l $ 1 , 5 0 3 $ 3 8 $ 4 3 7 $ 1 1 7 $ 1 6 9 $ 6 2 6 $ 8 7 $ 2 6 $ 4 10 1 0 0 0 0 3 0 3 2 3 5 0 C O N D U C T I V I T Y F I E L D I N G T O O L D E V E L O P M E N T S O $ 1 . 9 1 9 $ 4 9 $ 5 5 7 $ 1 4 9 $ 2 1 6 $ 7 9 9 $ 1 1 0 $ 3 4 $ 5 30 3 2 3 5 0 T o t a l $ 1 , 9 1 9 $ 4 9 $ 5 5 7 $ 1 4 9 $ 2 1 6 $ 7 9 9 $ 1 1 0 $ 3 4 $ 5 10 1 0 0 0 0 3 0 3 2 3 6 0 2 0 0 2 G R I D N E T P O W E R C O S T M O D E L I N G S O $ 8 . 6 2 1 $ 2 1 9 $ 2 . 5 0 4 $ 6 6 9 $ 9 7 0 $ 3 , 5 8 9 $ 4 9 6 $ 1 5 2 $ 2 2 30 3 2 3 6 0 T o t a l $ 8 , 6 2 1 $ 2 1 9 $ 2 , 5 0 4 $ 6 6 9 $ 9 7 0 $ 3 , 5 8 9 $ 4 9 6 $ 1 5 2 $ 2 2 10 1 0 0 0 0 3 0 3 2 3 7 0 R E C R U I T S O F T A P P L I C A N T T R A C K I N G S Y S I N T E R S O $ 2 3 7 $ 6 $ 6 9 $ 1 8 $ 2 7 $ 9 9 $ 1 4 $ 4 $ 1 30 3 2 3 7 0 T o t a l $ 2 3 7 $ 6 $ 6 9 $ 1 8 $ 2 7 $ 9 9 $ 1 4 $ 4 $ 1 10 1 0 0 0 0 3 0 3 2 3 8 0 H R - B E N E F I T S O P E N E N R O L L M E N T O N L I N E S O $ 3 4 3 $ 9 $ 1 0 0 $ 2 7 $ 3 9 $ 1 4 3 $ 2 0 $ 6 $ 1 30 3 2 3 8 0 T o t a l $ 3 4 3 $ 9 $ 1 0 0 $ 2 7 $ 3 9 $ 1 4 3 $ 2 0 $ 6 $ 1 10 1 0 0 0 0 3 0 3 2 3 9 0 I N T E G R A T E D C O S T M G T S T R U C T U R E S O $ 1 . 6 0 3 $ 4 1 $ 4 6 5 $ 1 2 4 $ 1 8 0 $ 6 6 7 $ 9 2 $ 2 8 $ 4 30 3 2 3 9 0 T o t a l $ 1 , 6 0 3 $ 4 1 $ 4 6 5 $ 1 2 4 $ 1 8 0 $ 6 6 7 $ 9 2 $ 2 8 $ 4 10 1 0 0 0 3 0 3 2 4 0 0 I N C E D E N T M A N A G E M E N T A N A Y S I S P R O G R A M S O $ 5 . 2 8 6 $ 1 3 4 $ 1 , 5 3 5 $ 4 1 0 $ 5 9 5 $ 2 , 2 0 1 $ 3 0 4 $ 9 3 $ 1 4 30 3 2 4 0 0 T o t a l $ 5 , 2 8 6 $ 1 3 4 $ 1 , 5 3 5 $ 4 1 0 $ 5 9 5 $ 2 , 2 0 1 $ 3 0 4 $ 9 3 $ 1 4 10 1 0 0 0 3 0 3 2 4 1 0 C L O S E D O W N I M S A N D M O V E T O N E W P L A T F O R M S O $ 5 1 4 $ 1 3 $ 1 4 9 $ 4 0 $ 5 8 $ 2 1 4 $ 3 0 $ 9 $ 1 30 3 2 4 1 0 T o t a l $ 5 1 4 $ 1 3 $ 1 4 9 $ 4 0 $ 5 8 $ 2 1 4 $ 3 0 $ 9 $ 1 10 1 0 0 0 0 3 0 3 2 4 3 0 K E Y P E R F O R M A N C E I N D I C A T O R D A S H B O A R D S O $ 9 9 8 $ 2 5 $ 2 9 0 $ 7 7 $ 1 1 2 $ 4 1 5 $ 5 7 $ 1 8 $ 3 2 of 20 "' ~ R O C K Y M O U N T A I N PO E R A D I V I S O f P A F l El e c t r i c P l a n t i n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) .. v . . _ 3 0 T o t a l 10 1 ~ ~ 30 3 2 4 4 0 FI N A C I A L F O R E C A T I N T E G R A T I O N SO 30 3 2 4 4 0 T o t a l 10 1 0 0 0 30 3 2 4 5 0 MI D O F F I C E I M P R O V E M E N T P R O J E C T SO 30 3 2 4 5 0 T o t a l 10 1 ~ ~ 30 3 2 4 6 0 CA I S O E N E R G Y M A E T A N A L Y S I S . F Y 0 4 S l E SO 30 3 2 4 6 0 T o t a l 10 1 0 0 0 0 30 3 2 4 7 0 NO V E L L L I C E N S E S SO 30 3 2 4 7 0 T o t a l 10 1 ~ ~ 30 3 2 4 8 0 OU T A G E C A L L H A N D L I N G I N T E G R A T I O N CN 30 3 2 4 8 0 T o t a l 10 1 ~ ~ 30 3 2 4 9 0 OF F I C E X P S O F T W A R E SO 30 3 2 4 9 0 T o t a l 10 1 0 0 0 0 30 3 2 5 0 0 ON L I N E E M P L O Y E E E X P E N S E E X P R E S S SO 30 3 2 5 0 0 T o t a l 10 1 0 0 0 0 30 3 2 5 1 0 OP E R A T I O N S M A P P I N G S Y S T E M SO 30 3 2 5 1 0 T o t a l 10 1 0 0 0 0 30 3 2 5 2 0 OP E R A T I O N S V I S U A L I Z T I O N S Y S T E M SO 30 3 2 5 2 0 T o t a l 10 1 0 0 0 0 30 3 2 5 3 0 PO L E A T T A C H M E N T M G M T S Y S T E M SO 30 3 2 5 3 0 T o t a l 10 1 0 0 0 0 30 3 2 5 6 0 PO W E R TA X SO 30 3 2 5 6 0 T o t a l 10 1 0 0 0 0 30 3 2 5 7 0 QU E S T D A T A B A S E M G M T T O O L S SO 30 3 2 5 7 0 T o t a l 10 1 0 0 0 0 30 3 2 5 9 0 SU B S T A T I O N i C I R C U I T H I S T O R Y O F O P E R A T I O N S SO 30 3 2 5 9 0 T o t a l 10 1 0 0 0 0 30 3 2 6 0 0 SI N G L E P E R S O N S C H E D U L I N G SO 30 3 2 6 0 0 T o t a l 10 1 0 0 0 0 30 3 2 6 1 0 IN T R A N E T S E A R C H E N G I N E SO 30 3 2 6 1 0 T o t a l 10 1 0 0 0 0 30 3 2 6 2 0 SH O R T T E R M E S T I M A T I N G M O D E L . F Y 0 3 S / E SO 30 3 2 6 2 0 T o t a l 10 1 0 0 0 0 30 3 2 6 3 0 ST E R L I N G S O F T W A R E SO 30 3 2 6 3 0 T o t a l 10 1 0 0 0 30 3 2 6 4 0 TI B C O S O F T W A R E SO 30 3 2 6 4 0 T o t a l 10 1 0 0 0 30 3 2 6 5 0 TE L C O R E S E A R C H T R U E S Y S T E M S SO 30 3 2 6 5 0 T o t a l 10 1 0 0 0 0 .3 0 3 2 6 7 0 C& T O F F I C I A L R E C O R D I N F O S Y S T E M SO 30 3 2 6 7 0 T o t a l 10 1 0 0 0 0 30 3 2 6 8 0 TR A N S M I S S I O N W H O L E S A L E B I L L I N G S Y S T E M SG 30 3 2 6 8 0 T o t a l 10 1 0 0 0 0 30 3 2 6 9 0 UT I L I T Y I N T E R N A T I O N A L F O R E C A S T I N G M O D E L SO 3 of 20 ~~ R O C K Y M . O U N T A I N PO W E R A ( H V I $ I O N O f P A f l C El e c t r i c P l a n t I n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d ~ F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) __ _ _ _ _ 0 T o t l 10 1 0 0 0 0 30 3 2 7 0 0 NO N U N I T I Z E D U N I X S E C U R I T Y I N I T I A T I V E SO 30 3 2 7 0 0 T o t a l 10 1 0 0 0 0 30 3 2 7 1 0 RO U G E R I V E R H Y D R O I N T A N G I B L E S SG 30 3 2 7 1 0 T o t a l 10 1 0 0 0 0 30 3 2 7 3 0 IM P R O V E M E N T S T O P L N T O W N E D B Y J A M E S R I V SG 30 3 2 7 3 0 T o t a l 10 1 0 0 0 0 30 3 2 7 4 0 GA D S B Y I N T A N G I B L E A S S E T S SG 30 3 2 7 4 0 T o t a l 10 1 0 0 0 0 30 3 2 7 5 0 EA G L E P O I N T H Y D R O A S S E T S SG 30 3 2 7 5 0 T o t a l 10 1 0 0 0 0 30 3 2 7 6 0 SW I F T 2 I M P R O V E M E N T S SG 30 3 2 7 6 0 T o t a l 10 1 0 0 0 0 30 3 2 7 8 0 BE A R R I V E R - S E T I L E M E N T A G R E E M E N T SG 30 3 2 7 8 0 T o t a l 10 1 0 0 0 0 30 3 2 7 9 0 AP O G E E - E N E R G Y E X C H A N G E P R O G R A M SO 30 3 2 7 9 0 T o t a l 10 1 0 0 0 30 3 2 8 1 0 CO M P U T E R B A S E D T R A I N I N G ( C B T ) SO 30 3 2 8 1 0 T o t a l 10 1 0 0 0 0 30 3 2 8 2 0 20 0 3 C C O O P E X M A C H I N E S O F T W A R E SO 30 3 2 8 2 0 T o t a l 10 1 0 0 0 0 30 3 2 8 3 0 VC P R O - X E R O X C U S T S T M T F R M T R E N H A N C E - SO 30 3 2 8 3 0 T o t a l 10 1 0 0 0 0 30 3 2 8 4 0 VE R S I O N C O N T R O L S Y S T E M SO 30 3 2 8 4 0 T o t a l 10 1 0 0 0 0 30 3 2 8 6 0 WE B S O F T W A R E SO 30 3 2 8 6 0 T o t a l 10 1 0 0 0 0 30 3 2 8 7 0 CO O R D I N A T E D O U T A G E M G M T P L A N & S C H S Y S SO 30 3 2 8 7 0 T o t a l 10 1 0 0 0 0 30 3 2 8 8 0 LI N K R I V E R D A M R I G H T S SG 30 3 2 8 8 0 T o t a l 10 1 0 0 0 0 30 3 2 9 0 0 ID A H O T R A N S M I S S I O N C U S T O M E R - C W N E D A S S E T S SG 30 3 2 9 0 0 T o t a l 10 1 0 0 0 0 30 3 2 9 1 0 WY O M I N G V H F ( V P C ) S P E C T R U M WY P 30 3 2 9 1 0 T o t a l 10 1 0 0 0 0 30 3 2 9 2 0 ID A H O V H F ( V P C ) S P E C T R U M LO U 30 3 2 9 2 0 T o t a l 10 1 0 0 0 0 30 3 2 9 3 0 UT A H V H F ( V P C ) S P E C T R U M UT 30 3 2 9 3 0 T o t a l 10 1 0 0 0 0 30 3 2 9 4 0 VI S I O P R O SO 30 3 2 9 4 0 T o t a l 10 1 0 0 0 0 30 3 2 9 7 0 BU L K L O A D D A T A T O O L SO 30 3 2 9 7 0 T o t a l 10 1 0 0 0 0 30 3 2 9 8 0 HA Y D E N - V I B R A T I O N S O F T W A R E SG 40 f 2 0 "~ R O C K Y M O U N T A I N PO W E R A D I V l S t O O f P A O F t El e c t r i c P l a n t I n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t D e s c r i p t o n A 1 l o c T o t a l C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y U P L F E R C 30 3 2 9 8 0 T o t a l 1 3 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 10 1 0 0 0 0 3 0 3 2 9 9 0 P 8 D M - F I L E N E T P 8 S O $ 3 , 1 * 9 $ 8 1 $ 9 2 9 $ 2 4 8 $ 3 6 0 $ 1 , 3 3 2 $ 1 8 4 $ 5 6 $ 8 30 3 2 9 9 0 T o t a l $ 3 , 1 9 9 $ 8 1 $ 9 2 9 $ 2 4 8 $ 3 6 0 $ 1 , 3 3 2 $ 1 8 4 $ 5 6 $ 8 10 1 0 0 0 0 3 0 3 3 0 1 0 O R A C L E 8 i D A T A B A S E S O $ 1 . 3 9 3 $ 3 5 $ 4 0 5 $ 1 0 8 $ 1 5 7 $ 5 8 0 $ 8 0 $ 2 5 $ 4 30 3 3 0 1 0 T o t a l $ 1 , 3 9 3 $ 3 5 $ 4 0 5 $ 1 0 8 $ 1 5 7 $ 5 8 0 $ 8 0 $ 2 5 $ 4 10 1 0 0 0 0 3 0 3 3 0 2 0 R C D A RE G U L A T I O N DIS C O V E R Y TO O L S O $ 6 6 7 $ 1 7 $ 1 9 4 $ 5 2 $ 7 5 $ 2 7 8 $ 3 8 $ 1 2 $ 2 30 3 3 0 2 0 T o t a l $ 6 6 7 $ 1 7 $ 1 9 4 $ 5 2 $ 7 5 $ 2 7 8 $ 3 8 $ 1 2 $ 2 30 3 3 0 4 0 A W A I R - A U T O M A T E D W O R K E R A C C I D E N T I I N C I D E N T S O $ 5 8 1 $ 1 5 $ 1 6 9 $ 4 5 $ 6 5 $ 2 4 2 $ 3 3 $ 1 0 $ 1 30 3 3 0 4 0 T o t a l $ 5 8 1 $ 1 5 $ 1 6 9 $ 4 5 $ 6 5 $ 2 4 2 $ 3 3 $ 1 0 $ 1 10 1 0 0 0 3 0 3 3 0 5 0 P I 2 P I S C H O O L P i T O R A N G E R P I IN T E R F A C E S O . $ 6 3 3 $ 1 6 $ 1 8 4 $ 4 9 $ 7 1 $ 2 6 4 $ 3 6 $ 1 1 $ 2 30 3 3 0 5 0 T o t a l $ 6 3 3 $ 1 6 $ 1 8 4 $ 4 9 $ 7 1 $ 2 6 4 $ 3 6 $ 1 1 $ 2 10 1 0 0 0 0 3 0 3 3 0 9 0 S T E A P L A T I N T A N G I B L E A S S E T S S G $ 2 . 7 5 9 $ 5 1 $ 7 6 0 $ 2 1 7 $ 3 5 0 $ 1 , 1 5 4 $ 1 6 7 $ 5 0 $ 1 1 30 3 3 0 9 0 T o t a l $ 2 , 7 5 9 $ 5 1 $ 7 6 0 $ 2 1 7 $ 3 5 0 $ 1 , 1 5 4 $ 1 6 7 $ 5 0 $ 1 1 10 1 0 0 0 3 0 3 3 1 1 0 C T H A S / C & T H E D G E A C T G l A C T G S T A N D A R S I N T E S G $ 2 7 3 $ 5 $ 7 5 $ 2 1 $ 3 5 $ 1 1 4 $ 1 6 $ 5 $ 1 30 3 3 1 1 0 T o t a l $ 2 7 3 $ 5 $ 7 5 $ 2 1 $ 3 5 $ 1 1 4 $ 1 6 $ 5 $ 1 10 1 0 0 0 0 3 0 3 3 1 2 0 R A N G E R E M S / S C A D A S Y S T E M S O $ 3 6 , 7 5 7 $ 9 3 4 $ 1 0 . 6 7 6 $ 2 . 8 5 1 $ 4 . 1 3 5 $ 1 5 , 3 0 4 $ 2 . 1 1 6 $ 6 4 7 $ 9 4 30 3 3 1 2 0 T o t a l $ 3 6 , 7 5 7 $ 9 3 4 $ 1 0 , 6 7 6 $ 2 , 8 5 1 $ 4 , 1 3 5 $ 1 5 , 3 0 4 $ 2 , 1 1 6 $ 6 4 7 $ 9 4 30 3 3 1 4 0 E T A G M - E l e c t r n i c T a g g i n g S y S - M e r c a n t S O $ 1 . 3 9 9 $ 3 6 $ 4 0 6 $ 1 0 8 $ 1 5 7 $ 5 8 2 $ 8 0 $ 2 5 $ 4 30 3 3 1 4 0 T o t a l $ 1 , 3 9 9 $ 3 6 $ 4 0 6 $ 1 0 8 $ 1 5 7 $ 5 8 2 $ 8 0 $ 2 5 $ 4 30 3 3 1 5 0 R O U T T C I T Y R O A D F O R H A Y D E N H A U L A G E S G $ 2 , 5 2 7 $ 4 7 $ 6 9 6 $ 1 9 9 $ 3 2 0 $ 1 . 0 5 7 $ 1 5 3 $ 4 6 $ 1 0 30 3 3 1 5 0 T o t a l $ 2 , 5 2 7 $ 4 7 $ 6 9 6 $ 1 9 9 $ 3 2 0 $ 1 , 0 5 7 $ 1 5 3 $ 4 6 $ 1 0 30 3 3 1 6 0 A S S T - A X I O S S Y S T E M S A S S Y S T S O $ 8 4 7 $ 2 2 $ 2 4 6 $ 6 6 $ 9 5 $ 3 5 2 $ 4 9 $ 1 5 $ 2 30 3 3 1 6 0 T o t a l $ 8 4 7 $ 2 2 $ 2 4 6 $ 6 6 $ 9 5 $ 3 5 2 $ 4 9 $ 1 5 $ 2 30 3 3 1 7 0 G T X V E R S I O N 7 S O F T A R E C N $ 1 . 1 1 6 $ 3 0 $ 3 6 3 $ 8 2 $ 7 6 $ 5 1 0 $ 4 5 $ 1 0 $ 0 30 3 3 1 7 0 T o t a l $ 1 , 1 1 6 $ 3 0 $ 3 6 3 $ 8 2 $ 7 6 $ 5 1 0 $ 4 5 $ 1 0 $ 0 10 1 0 0 0 0 3 0 3 3 1 8 0 H P O V - H P O p e n S o f t a r e S O $ 1 , 1 8 4 $ 3 0 $ 3 4 $ 9 2 $ 1 3 3 $ 4 9 3 $ 6 8 $ 2 1 $ 3 30 3 3 1 8 0 T o t a l $ 1 , 1 8 4 $ 3 0 $ 3 4 $ 9 2 $ 1 3 3 $ 4 9 3 $ 6 8 $ 2 1 $ 3 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S C N $ 1 2 0 $ 3 $ 3 9 $ 9 $ 8 $ 5 5 $ 5 $ 1 $ 0 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S l O U $ 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 $ 0 $ 0 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S O R $ 1 1 $ 0 $ 1 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S S E $ 2 6 $ 0 $ 7 $ 2 $ 4 $ 1 1 $ 2 $ 1 $ 0 30 3 4 9 0 0 E M S - E N E R G Y M A G E M E N T S Y S T E M S S G $ 9 3 4 $ 1 7 $ 2 5 7 $ 7 3 $ 1 1 8 $ 3 9 1 $ 5 6 $ 1 7 $ 4 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S S O $ 2 1 , 8 0 5 $ 5 4 $ 6 . 3 3 3 $ 1 . 6 9 1 $ 2 , 4 5 3 $ 9 . 0 7 9 $ 1 . 2 5 5 $ 3 8 4 $ 5 6 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S U T $ 1 0 $ 0 $ 0 $ 0 $ 0 $ 1 0 $ 0 $ 0 $ 0 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S W A $ 3 $ 0 $ 0 $ 3 $ 0 $ 0 $ 0 $ 0 $ 0 30 3 4 9 0 0 E M S - E N E R G Y M A N A G E M E N T S Y S T E M S W Y P $ 5 3 $ 0 $ 0 $ 0 $ 5 3 $ 0 $ 0 $ 0 $ 0 30 3 4 9 0 0 T o t a l $ 2 2 , 9 6 $ 5 7 5 $ 6 , 6 4 $ 1 , 7 7 9 $ 2 , 6 3 6 $ 9 , 5 4 5 $ 1 , 3 2 0 $ 4 0 3 $ 6 0 31 0 0 0 0 0 L A N D & L A N D R I G H T S S G $ 1 5 9 $ 3 $ 4 4 $ 1 3 $ 2 0 $ 6 6 $ 1 0 $ 3 $ 1 31 0 0 0 0 0 L A N D & L A N D R I G H T S S S G C H $ 1 . 1 4 7 $ 2 1 $ 3 2 8 $ 9 3 $ 1 4 6 $ 4 6 7 $ 6 6 $ 2 1 $ 4 31 0 0 0 0 0 T o t a l $ 1 , 0 6 $ 2 4 $ 3 7 2 $ 1 0 6 $ 1 6 7 $ 5 3 4 $ 7 5 $ 2 4 $ 5 31 0 1 0 0 0 L A N D O W N E D I N F E E S G $ 1 1 . 7 4 7 $ 2 1 7 $ 3 . 2 3 5 $ 9 2 4 $ 1 , 4 8 8 $ 4 . 9 1 3 $ 7 1 0 $ 2 1 3 $ 4 6 31 0 1 0 0 0 L A N D O W N E D I N F E E S S G C H $ 9 9 $ 2 $ 2 8 $ 8 $ 1 3 $ 4 0 $ 6 $ 2 $ 0 31 0 1 0 0 0 T o t a l $ 1 1 , 8 4 6 $ 2 1 9 $ 3 , 2 6 4 $ 9 3 2 $ 1 , 5 0 1 $ 4 , 9 5 4 $ 7 1 6 $ 2 1 4 $ 4 7 31 0 2 0 0 0 L A N D R I G H T S S G $ 3 8 . 3 2 7 $ 7 0 8 $ 1 0 . 5 5 6 $ 3 . 0 1 4 $ 4 . 8 5 5 $ 1 6 . 0 3 1 $ 2 . 3 1 8 $ 6 9 4 $ 1 5 1 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 10 1 0 0 0 0 5 of 20 "~ R O C K Y M O U N T A I N PO W E R A D I V I S O f P A A C Q El e c t r i c P l a n t I n S e r v i c e Ba l a n c e a s o f D e c m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A C c o u n t S e c o n d a r y A c c o u n t D e s c r i p t i o n A 1 l o c T o t a l C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y U P L F E R C . 3 1 0 2 0 0 0 T o t a l $ 3 8 , 3 2 7 $ 7 0 8 $ 1 0 , 5 5 6 $ 3 , 0 1 4 $ 4 , 8 5 5 $ 1 6 , 0 3 1 $ 2 , 3 1 8 $ 6 9 $ 1 5 1 10 1 0 0 0 0 3 1 0 3 0 0 0 W A T E R R I G H T S S G $ 3 9 , 7 0 0 $ 7 3 4 $ 1 0 , 9 3 4 $ 3 , 1 2 2 $ 5 . 0 2 9 $ 1 6 , 6 0 5 $ 2 , 4 0 1 $ 7 1 9 $ 1 5 7 31 0 3 0 0 0 T o t a l $ 3 9 , 7 0 0 $ 7 3 4 $ 1 0 , 9 3 4 $ 3 , 1 2 2 $ 5 , 0 2 9 $ 1 6 , 6 0 5 $ 2 , 4 0 1 $ 7 1 9 $ 1 5 7 10 1 0 0 0 0 3 1 0 8 0 0 0 F E E L A N D . L E A S E D S G $ 3 7 $ 1 $ 1 0 $ 3 $ 5 $ 1 5 $ 2 $ 1 $ 0 31 0 8 0 0 0 T o t a l $ 3 7 $ 1 $ 1 0 $ 3 $ 5 $ 1 5 $ 2 $ 1 $ 0 10 1 0 0 0 0 3 1 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E M E N T S S G $ 7 5 0 , 4 1 6 $ 1 3 , 8 6 5 $ 2 0 6 . 6 8 4 $ 5 9 , 0 0 5 $ 9 5 , 0 6 7 $ 3 1 3 . 8 6 9 $ 4 5 , 3 8 5 $ 1 3 . 5 8 2 $ 2 . 9 5 9 10 1 0 0 0 0 3 1 1 0 0 0 S T R U C T U R E S A N D I M P R O V E M E N T S S S G C H $ 5 3 , 0 3 2 $ 9 8 2 $ 1 5 . 1 6 5 $ 4 . 3 0 $ 6 , 7 6 8 $ 2 1 . 5 9 4 $ 3 , 0 3 9 $ 9 8 3 $ 1 9 6 31 1 0 0 0 0 T o t a l $ 8 0 3 , 4 4 $ 1 4 , 8 4 7 $ 2 2 1 , 8 4 9 $ 6 3 , 3 1 1 $ 1 0 1 , 8 3 5 $ 3 3 5 , 4 6 3 $ 4 . 4 2 4 $ 1 4 . 5 6 5 $ 3 . 1 5 5 10 1 0 0 0 3 1 2 0 0 0 0 B O I L E R P L A N T E Q U I P M E N T S G $ 2 . 6 1 4 . 5 7 9 $ 4 8 . 3 0 9 $ 7 2 0 , 1 2 4 $ 2 0 5 . 5 8 5 $ 3 3 1 . 2 2 8 $ 1 . 0 9 3 . 5 7 3 $ 1 5 8 . 1 2 8 $ 4 7 . 3 2 2 $ 1 0 . 3 0 9 10 1 0 0 0 0 3 1 2 0 0 0 0 B O I L E R P L A T E Q U I P M E N T S S G C H $ 2 2 7 , 3 0 $ 4 , 2 0 8 $ 6 . 9 9 8 $ 1 8 , 4 5 3 $ 2 9 , 0 1 0 $ 9 2 . 5 5 6 $ 1 3 , 0 2 7 $ 4 . 2 1 2 $ 8 3 9 31 2 0 0 0 0 To t a l $ 2 , 8 4 1 , 8 8 2 $ 5 2 , 5 1 7 $ 7 8 5 , 1 2 2 . $ 2 2 4 , 0 3 8 $ 3 6 0 , 2 3 8 $ 1 , 1 8 6 , 1 3 0 $ 1 7 1 , 1 5 5 $ 5 1 , 5 3 $ 1 1 , 1 4 9 10 1 0 0 0 0 3 1 4 0 0 0 0 T U R B O G E N E R A T O R U N I T S S G $ 6 9 9 . 9 2 8 $ 1 2 . 9 3 2 $ 1 9 2 . 7 7 9 $ 5 5 . 0 3 6 $ 8 8 . 6 7 0 $ 2 9 2 . 7 5 2 $ 4 2 . 3 3 1 $ 1 2 . 6 6 8 $ 2 , 7 6 0 10 1 ~ ~ 3 1 4 0 0 0 0 T U R B O G E N E R A T O R U N I T S S S G C H $ 5 4 , 7 8 9 $ 1 , 0 1 4 $ 1 5 , 6 6 7 $ 4 , 4 4 $ 6 , 9 9 2 $ 2 2 . 3 1 0 $ 3 , 1 4 0 $ 1 , 0 1 5 $ 2 0 2 31 4 0 0 0 0 T o t a l $ 7 5 4 , 7 1 7 $ 1 3 , 9 4 7 $ 2 0 8 , 4 4 6 $ 5 9 . 4 8 3 $ 9 5 , 6 6 3 $ 3 1 5 , 0 6 1 $ 4 5 , 4 7 1 $ 1 3 , 6 8 3 $ 2 , 9 6 2 10 1 0 0 0 0 3 1 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G $ 2 9 5 , 5 9 2 $ 5 , 4 6 2 $ 8 1 , 4 1 4 $ 2 3 . 2 4 2 $ 3 7 . 4 4 7 $ 1 2 3 . 6 3 4 $ 1 7 , 8 7 7 $ 5 , 3 5 0 $ 1 . 1 6 6 10 1 0 0 0 0 3 1 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S S G C H $ 4 , 9 7 3 $ 8 7 0 $ 1 3 , 4 3 2 $ 3 , 8 1 3 $ 5 , 9 9 5 $ 1 9 . 1 2 7 $ 2 , 6 9 2 $ 8 7 0 $ 1 7 3 31 5 0 0 0 0 T o t a l $ 3 4 2 , 5 6 5 $ 6 , 3 3 1 $ 9 4 . 8 4 6 $ 2 7 . 0 5 6 $ 4 3 , 4 4 2 $ 1 4 2 , 7 6 1 $ 2 0 , 5 6 9 $ 6 , 2 2 0 $ 1 , 3 3 9 10 1 0 0 0 0 3 1 5 7 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P - S U P V & A l R M S G $ 5 0 $ 1 $ 1 4 $ 4 $ 6 $ 2 1 $ 3 $ 1 $ 0 10 1 0 0 0 0 3 1 5 7 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P - S U P V & Al R M S S G C H $ 1 3 $ 0 $ 4 $ 1 $ 2 $ 5 $ 1 $ 0 $ 0 31 5 7 0 0 0 T o t a l $ 6 3 $ 1 $ 1 7 $ 5 $ 8 $ 2 6 $ 4 $ 1 $ 0 10 1 0 0 0 0 3 1 6 0 0 0 0 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T S G $ 2 2 . 7 5 7 $ 4 2 0 $ 6 . 2 6 8 $ 1 . 7 8 9 $ 2 . 8 8 3 $ 9 . 5 1 8 $ 1 . 3 7 6 $ 4 1 2 $ 9 0 10 1 ~ ~ 3 1 6 0 0 0 0 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T S S G C H $ 3 . 1 4 5 $ 5 8 $ 8 9 9 $ 2 5 5 $ 4 0 1 $ 1 , 2 8 1 $ 1 8 0 $ 5 8 $ 1 2 31 6 0 0 0 0 T o t a l $ 2 5 , 9 0 1 $ 4 7 9 $ 7 , 1 6 7 $ 2 , 0 4 5 $ 3 , 2 8 4 $ 1 0 , 7 9 9 $ 1 , 5 5 7 $ 4 7 0 $ 1 0 1 10 1 0 0 0 0 3 3 0 0 0 0 0 L A N D AN D LA N D RI G H T S S G - U $ 1 1 9 $ 2 $ 3 3 $ 9 $ 1 5 $ 5 0 $ 7 $ 2 $ 0 33 0 0 0 0 0 T o t a l $ 1 1 9 $ 2 $ 3 3 $ 9 $ 1 5 $ 5 0 $ 7 $ 2 $ 0 10 1 0 0 0 0 3 3 0 1 0 0 0 L A N D OW N E D IN FE E S G - P $ 5 , 1 4 5 $ 9 5 $ 1 , 4 1 7 $ 4 5 $ 6 5 2 $ 2 . 1 5 2 $ 3 1 1 $ 9 3 $ 2 0 10 1 0 0 0 3 3 0 1 0 0 0 L A N D O W N E D I N F E E S G - U $ 5 . 5 3 0 $ 1 0 2 $ 1 . 5 2 3 $ 4 3 5 $ 7 0 1 $ 2 , 3 1 3 $ 3 3 4 $ 1 0 0 $ 2 2 33 0 1 0 0 0 T o t a l $ 1 0 , 6 7 4 $ 1 9 7 $ 2 , 9 4 0 $ 8 3 9 $ 1 , 3 5 2 $ 4 , 4 6 5 $ 6 4 6 $ 1 9 3 $ 4 2 10 1 0 0 0 0 3 3 0 2 0 0 0 L A N D R I G H T S S G - P $ 8 , 0 3 5 $ 1 4 8 $ 2 . 2 1 3 $ 6 3 2 $ 1 . 0 1 8 $ 3 . 3 6 1 $ 4 8 6 $ 1 4 5 $ 3 2 10 1 0 0 0 0 3 3 0 2 0 0 L A N D R I G H T S S G - U $ 6 4 $ 1 $ 1 8 $ 5 $ 8 $ 2 7 $ 4 $ 1 $ 0 33 0 2 0 0 0 T o t a l $ 8 , 0 9 9 $ 1 5 0 $ 2 , 2 3 1 $ 6 3 7 $ 1 . 0 2 6 $ 3 , 3 8 8 $ 4 9 0 $ 1 4 7 $ 3 2 10 1 0 0 0 3 3 0 3 0 0 0 W A T E R R I G H T S S G - U $ 1 4 0 $ 3 $ 3 8 $ 1 1 $ 1 8 $ 5 8 $ 8 $ 3 $ 1 33 0 3 0 0 0 T o t a l $ 1 4 0 $ 3 $ 3 8 $ 1 1 $ 1 8 $ 5 8 $ 8 $ 3 $ 1 10 1 0 0 0 0 3 3 0 4 0 0 0 F L O O D R I G H T S S G - P $ 2 6 0 $ 5 $ 7 2 $ 2 0 $ 3 3 $ 1 0 9 $ 1 6 $ 5 $ 1 10 1 0 0 0 0 3 3 0 4 0 0 0 F L O O D R I G H T S S G - U $ 9 1 $ 2 $ 2 5 $ 7 $ 1 2 $ 3 8 $ 6 $ 2 $ 0 33 0 4 0 0 0 T o t a l $ 3 5 1 $ 6 $ 9 7 $ 2 8 $ 4 $ 1 4 7 $ 2 1 $ 6 $ 1 10 1 0 0 0 0 3 3 0 5 0 0 0 L A N D R I G H T S - F I S H / I L D L I F E S G - P $ 3 1 0 $ 6 $ 8 5 $ 2 4 $ 3 9 $ 1 2 9 $ 1 9 $ 6 $ 1 33 0 5 0 0 0 T o t a l $ 3 1 0 $ 6 $ 8 5 $ 2 4 $ 3 9 $ 1 2 9 $ 1 9 $ 6 $ 1 10 1 0 0 0 0 3 3 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E S G - P $ 6 $ 0 $ 2 $ 0 $ 1 $ 2 $ 0 $ 0 $ 0 10 1 ~ ~ 3 3 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E S G - U $ 7 . 2 9 0 $ 1 3 5 $ 2 , 0 0 8 $ 5 7 3 $ 9 2 4 $ 3 , 0 4 9 $ 4 1 $ 1 3 2 $ 2 9 33 1 0 0 0 0 T o t a l $ 7 , 2 9 $ $ 1 3 5 $ 2 , 0 0 9 $ 5 7 4 $ 9 2 4 $ 3 , 0 5 2 $ 4 4 1 $ 1 3 2 $ 2 9 10 1 0 0 0 3 3 1 1 0 0 0 S T R U C T U R E S A N D I M P R O V E - P R O D U C T I O N S G - P $ 3 9 . 5 3 2 $ 7 3 0 $ 1 0 . 8 8 8 $ 3 , 1 0 8 $ 5 . 0 0 8 $ 1 6 . 5 3 5 $ 2 . 3 9 1 $ 7 1 5 $ 1 5 6 10 1 0 0 0 0 3 3 1 1 0 0 0 S T R U C T U R E S A N D I M P R O V E - P R O D U C T I O N S G - U $ 2 . 7 8 0 $ 5 1 $ 7 6 6 $ 2 1 9 $ 3 5 2 $ 1 , 1 6 3 $ 1 6 8 $ 5 0 $ 1 1 33 1 1 0 0 0 T o t a l $ 4 2 , 3 1 2 $ 7 8 2 $ 1 1 , 6 5 4 _ _ l ~ , 3 2 7 $ 5 , 3 6 0 $ 1 7 , 6 9 7 $ 2 , 5 5 9 $ 7 6 6 $ 1 6 7 60 f 2 0 ~~ R O C K Y M O U N T A I N PO W E R A o i v l S t O N O f P A f l C El e c t r i c P l a n t i n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t D e s c r i p t i o n A 1 l o c T o t l C a l l f - - O r e g o n W a s h W y - P P L U t a h I d a h o W y - U P L 10 1 0 0 0 0 3 3 1 2 0 0 0 S T R U C T U R E S AN D I M P R O V E - F I S H l I L D L I F E S G - P $ 1 9 . 7 3 9 $ 3 6 5 $ 5 , 4 3 7 $ 1 . 5 5 2 $ 2 , 5 0 1 $ 8 . 2 5 6 $ 1 . 1 9 4 $ 3 5 7 10 1 0 0 0 0 3 3 1 2 0 0 0 S T R U C T U R E S A N D I M P R O V E - F I S H l I L D L I F E S G - ! ) $ 3 6 $ 7 $ 1 0 0 $ 2 9 $ 4 $ 1 5 2 $ 2 2 $ 7 33 1 2 0 0 0 T o t a l $ 2 0 , 1 0 3 $ 3 7 1 $ 5 , 5 3 7 $ 1 , 5 8 1 $ 2 , 5 4 7 $ 8 , 4 0 8 $ 1 , 1 6 $ 3 6 4 33 1 3 0 0 0 S T R U C T U R E S A N D I M P R O V E - R E C R E A T I O N S G - P $ 1 2 , 1 0 8 $ 2 2 4 $ 3 . 3 3 5 $ 9 5 2 $ 1 . 5 3 4 $ 5 . 0 6 4 $ 7 3 2 $ 2 1 9 33 1 3 0 0 S T R U C T U R E S A N D I M P R O V E - R E C R E A T I O N S G - U $ 1 , 9 0 4 $ 3 5 $ 5 2 4 $ 1 5 0 $ 2 4 1 $ 7 9 6 $ 1 1 5 $ 3 4 33 1 3 0 0 0 T o t a l $ 1 4 , 0 1 2 $ 2 5 9 $ 3 , 8 5 9 $ 1 , 1 0 2 $ 1 . 7 7 5 $ 5 , 8 6 1 $ 8 4 7 $ 2 5 4 33 1 6 0 0 0 S T R U C T U R E S - L E A E I M P R O V E M E N T S S G - P $ 9 3 $ 2 $ 2 6 $ 7 $ 1 2 $ 3 9 $ 6 $ 2 33 1 6 0 0 0 S T R U C T U R E S - L E A E I M P R O V E M E N T S S G - U $ 9 1 $ 2 $ 2 5 $ 7 $ 1 2 $ 3 8 $ 5 $ 2 33 1 6 0 0 0 T o t l $ 1 8 4 $ 3 $ 5 1 $ 1 4 $ 2 3 $ 7 7 $ 1 1 $ 3 10 1 0 0 0 0 3 3 2 0 0 0 0 " R E S E R V O I R S . D A M S & W A T E R W A Y S " S G - P $ 2 . 7 3 9 $ 5 1 $ 7 5 4 $ 2 1 5 $ 3 4 7 $ 1 . 1 4 6 $ 1 6 6 $ 5 0 10 1 0 0 0 3 3 2 0 0 0 0 " R E S E R V O I R S . D A M S & W A T E R W A Y S " S G - U $ 2 2 . 1 7 2 $ 4 1 0 $ 6 , 1 0 7 $ 1 , 7 4 3 $ 2 . 8 0 9 $ 9 . 2 7 4 $ 1 . 3 4 1 $ 4 0 1 33 2 0 0 0 0 T o t a l $ 2 4 . 9 1 1 $ 4 6 0 $ 6 . 8 6 1 $ 1 . 9 5 9 $ 3 , 1 5 8 $ 1 0 . 4 1 9 $ 1 , 5 0 7 $ 4 5 1 10 1 0 0 0 0 3 3 2 1 0 0 0 " R E S E R V O I R S . D A M S . & W T R W Y S - P R O D U C T I O N " S G - P $ 2 1 6 . 3 7 9 $ 3 . 9 9 8 $ 5 9 . 5 9 7 $ 1 7 . 0 1 4 $ 2 7 , 4 1 2 $ 9 0 . 5 0 3 $ 1 3 . 0 8 6 $ 3 . 9 1 6 10 1 0 0 0 0 3 3 2 1 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N ' S G - U $ 3 0 . 2 7 2 $ 5 5 9 $ 8 . 3 3 8 $ 2 , 3 8 0 $ 3 . 8 3 5 $ 1 2 , 6 6 2 $ 1 , 8 3 1 $ 5 4 8 33 2 1 0 0 0 T o t a l $ 2 4 6 , 6 5 1 $ 4 , 5 5 7 $ 6 7 , 9 3 4 $ 1 9 , 3 9 4 $ 3 1 , 2 4 7 $ 1 0 3 , 1 6 4 $ 1 4 , 9 1 7 $ 4 , 4 6 4 33 2 2 0 0 0 " R E S E R V O I R S . D A M S . & W T R W Y S - F I S H l I L D L I F S G - P $ 6 , 8 5 7 $ 1 2 7 $ 1 . 8 8 9 $ 5 3 9 $ 8 6 9 $ 2 . 8 6 8 $ 4 1 5 $ 1 2 4 33 2 2 0 0 0 " R E S E R V O I R S , D A M S . & W T R W Y S - F I S H l I L D L I F S G - U $ 5 $ 1 0 $ 1 5 0 $ 4 3 $ 6 9 $ 2 2 8 $ 3 3 $ 1 0 33 2 2 0 0 0 T o t a l $ 7 , 4 0 3 $ 1 3 7 $ 2 , 0 3 9 $ 5 8 2 $ 9 3 8 $ 3 , 0 9 6 $ 4 4 $ 1 3 4 33 2 3 0 0 0 " R E S E R V O I R S . D A M S , & W T R W Y S - R E C R E A T I O N " S G - P $ 4 2 5 $ 8 $ 1 1 7 $ 3 3 $ 5 4 $ 1 7 8 $ 2 6 $ 8 33 2 3 0 0 0 " R E S E R V O I R S , D A M S . & W T R W Y S - R E C R E T I O N " S G - U $ 6 3 $ 1 $ 1 7 $ 5 $ 8 $ 2 7 $ 4 $ 1 33 2 3 0 0 0 T o t a l $ 4 9 $ 9 $ 1 3 5 $ 3 8 $ 6 2 $ 2 0 5 $ 3 0 $ 9 33 2 6 0 0 0 R E S E R V O I R , D A M S . W A T E R W A Y S . L E A S E H O L D S S G - U $ 5 2 9 $ 1 0 $ 1 4 6 $ 4 2 $ 6 7 $ 2 2 1 $ 3 2 $ 1 0 33 2 6 0 0 0 T o t a l $ 5 2 9 $ 1 0 $ 1 4 6 $ 4 2 $ 6 7 $ 2 2 1 $ 3 2 $ 1 0 33 3 0 0 0 0 " W A T E R W H E E L S . T U R a & G E N E R A T O R S " S G - P $ 6 8 , 3 6 5 $ 1 , 2 6 3 $ 1 8 . 8 3 0 $ 5 . 3 7 6 $ 8 . 6 6 1 $ 2 8 . 5 9 4 $ 4 . 1 3 5 $ 1 . 2 3 7 33 3 0 0 0 0 " W A T E R W H E E L S . T U R a & G E N E R A T O R S " S G - U $ 2 2 . 1 7 9 $ 4 1 0 $ 6 . 1 0 9 $ 1 , 7 4 4 $ 2 . 8 1 0 $ 9 , 2 7 6 $ 1 , 3 4 1 $ 4 0 1 33 3 0 0 0 0 T o t a l $ 9 0 . 5 4 $ 1 . 6 7 3 $ 2 4 , 9 3 8 $ 7 , 1 1 9 $ 1 1 , 4 7 1 $ 3 7 , 8 7 1 $ 5 , 4 7 6 $ 1 , 6 3 9 33 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G $ 4 3 7 $ 8 $ 1 2 0 $ 3 4 $ 5 5 $ 1 8 3 $ 2 6 $ 8 33 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G - P $ 3 1 , 8 0 2 $ 5 8 8 $ 8 . 7 5 9 $ 2 . 5 0 1 $ 4 . 0 2 9 $ 1 3 . 3 0 2 $ 1 . 9 2 3 $ 5 7 6 33 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G - U $ 7 , 2 4 6 $ 1 3 4 $ 1 . 9 9 6 $ 5 7 0 $ 9 1 8 $ 3 , 0 3 1 $ 4 3 8 $ 1 3 1 33 4 0 0 0 0 T o t a l $ 3 9 . 4 8 5 $ 7 3 0 $ 1 0 . 8 7 5 $ 3 , 1 0 5 $ 5 , 0 0 2 $ 1 6 , 5 1 5 $ 2 , 3 8 8 $ 7 1 5 33 4 7 0 0 0 A C C E S S O R Y EL E C T EQ U I P - S U P V & A L R M S G - P $ 3 . 6 1 1 $ 6 7 $ 9 9 5 $ 2 8 4 $ 4 5 7 $ 1 . 5 1 0 $ 2 1 8 $ 6 5 33 4 7 0 0 0 A C C E S S O R Y E L E C T E Q U I P - S U P V & A L R M S G - U $ 4 6 $ 1 $ 1 3 $ 4 $ 6 $ 1 9 $ 3 $ 1 33 4 7 0 0 0 T o t a l $ 3 . 6 5 7 $ 6 8 $ 1 . 0 0 7 $ 2 8 8 $ 4 6 3 $ 1 , 5 2 9 $ 2 2 1 $ 6 6 33 5 0 0 0 0 M I S C P O W E R P L A N T E Q U I P S G - U $ 2 1 1 $ 4 $ 5 8 $ 1 7 $ 2 7 $ 8 8 $ 1 3 $ 4 33 5 0 0 0 0 T o t a l $ 2 1 1 $ 4 $ 5 8 $ 1 7 $ 2 7 $ 8 8 $ 1 3 $ 4 33 5 1 0 0 0 M I S C P O W E R P L A N T E Q U I P - P R O D U C T I O N S G - P $ 2 , 2 9 5 $ 4 2 $ 6 3 2 $ 1 8 0 $ 2 9 1 $ 9 6 0 $ 1 3 9 $ 4 2 33 5 1 0 0 0 T o t a l $ 2 , 2 9 5 $ 4 2 $ 6 3 2 $ 1 8 0 $ 2 9 1 $ 9 6 0 $ 1 3 9 $ 4 2 33 5 2 0 0 0 M I S C P O W E R P L A N T E Q U I P - F I S H & W I L D L I F E S G - P $ 4 9 $ 1 $ 1 4 $ 4 $ 6 $ 2 1 $ 3 $ 1 33 5 2 0 0 0 T o t a l $ 4 9 $ 1 $ 1 4 $ 4 $ 6 $ 2 1 $ 3 $ 1 33 5 3 0 0 0 M I S C P O W E R P L A N T E Q U I P . R E C R E T I O N S G - P $ 9 $ 0 $ 3 $ 1 $ 1 $ 4 $ 1 $ 0 33 5 3 0 0 0 T o t a l $ 9 $ 0 $ 3 $ 1 $ 1 $ 4 $ 1 $ 0 33 6 0 0 0 0 ' R O A D S . R A I L R O A D S & B R I D G E S " S G - P $ 1 2 . 5 2 0 $ 2 3 1 $ 3 . 4 4 8 $ 9 8 4 $ 1 , 5 8 6 $ 5 . 2 3 7 $ 7 5 7 $ 2 2 7 33 6 0 0 0 0 " R O A D S . R A I L R O A D S & B R I D G E S " S G - U $ 1 . 4 2 1 $ 2 6 $ 3 9 1 $ 1 1 2 $ 1 8 0 $ 5 9 4 $ 8 6 $ 2 6 33 6 0 0 0 0 T o t a l $ 1 3 , 9 4 1 $ 2 5 8 $ 3 , 8 4 0 $ 1 , 0 9 6 $ 1 , 7 6 6 $ 5 , 8 3 1 $ 8 4 3 $ 2 5 2 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 10 1 0 0 0 10 1 0 0 0 0 7o f 2 0 FE R C $7 8 $1 $7 9 $4 8 $8 $5 5 $õ $0 $1 $1 1 $8 7 ii šš $1 1 9 š9 $2 7 $2 $2 9 $2 $0 $2 $2 $2 $2 $8 7 $3 5 7 $2 $1 2 5 $2 9 $1 5 6 $1 $0 $1 4 $1 i1 $9 $9 $0 $0 $0iõ $4 9 $6 $5 5 "' ~ R O C K Y M O U N T A I N PO W E R A O I V l S l O N O F P A F l El e c t r i c P l a n t i n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c o u n t D e s c r i p t i o n A 1 l o c T o t a l C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C 10 1 0 0 0 3 4 1 0 0 0 L A N D O W N E D I N F E E S G $ 4 , 1 2 3 $ 7 6 $ 1 , 1 3 6 $ 3 2 4 $ 5 2 2 $ 1 . 7 2 4 $ 2 4 9 $ 7 5 $ 1 6 34 0 1 0 0 0 T o t a l $ 4 , 1 2 3 $ 7 6 $ 1 , 1 3 6 $ 3 2 4 $ 5 2 2 $ 1 , 7 2 4 $ 2 4 9 $ 7 5 $ 1 6 10 1 0 0 0 3 4 0 3 0 0 0 W A T E R R I G H T S . O T H E R P R O D U C T I O N S G $ 1 7 , 4 2 0 $ 3 2 2 $ 4 , 7 9 8 $ 1 . 3 7 0 $ 2 , 2 0 7 $ 7 . 2 8 6 $ 1 , 0 5 $ 3 1 5 $ 6 9 34 0 3 0 0 0 T o t a l $ 1 7 , 4 2 0 $ 3 2 2 $ 4 , 7 9 8 $ 1 , 3 7 0 $ 2 , 2 0 7 $ 7 , 2 8 6 $ 1 , 0 5 4 $ 3 1 5 $ 6 9 10 1 0 0 0 0 3 4 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G $ 1 0 8 , 2 1 6 $ 1 . 9 9 9 $ 2 9 , 8 0 5 $ 8 . 5 0 9 $ 1 3 , 7 0 9 $ 4 5 . 2 6 2 $ 6 . 5 4 5 $ 1 . 9 5 9 $ 4 2 7 10 1 0 0 0 0 3 4 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S S G C T $ 4 . 1 2 2 $ 7 1 $ 1 . 0 2 3 $ 3 0 3 $ 4 9 1 $ 1 . 8 9 5 $ 2 5 3 $ 6 6 $ 1 9 34 1 0 0 0 0 T o t a l $ 1 1 2 , 3 3 7 $ 2 , 0 7 1 $ 3 0 , 8 2 8 $ 8 , 8 1 2 $ 1 4 , 2 0 1 $ 4 7 , 1 5 7 $ 6 , 7 9 8 $ 2 , 0 2 5 $ 4 6 10 1 0 0 0 0 3 4 1 6 0 0 0 S T R U C T U R E S , L E A E H O L D I M P R O V E M E N T S . O T H S S G C T $ 1 1 6 $ 2 $ 2 9 $ 9 $ 1 4 $ 5 3 $ 7 $ 2 $ 1 34 1 6 0 0 0 T o t a l $ 1 1 6 $ 2 $ 2 9 $ 9 $ 1 4 $ 5 3 $ 7 $ 2 $ 1 10 1 0 0 0 0 3 4 2 0 0 0 0 " F U E L H O L D E R S . PR O D U C E R S , A C C E S " S G $ 6 , 7 1 9 $ 1 2 4 $ 1 , 8 5 1 $ 5 2 8 $ 8 5 1 $ 2 . 8 1 0 $ 4 $ 1 2 2 $ 2 6 10 1 0 0 0 0 3 4 2 0 0 0 " F U E L H O L D E R S , PR O D U C E R S , A C C E S " S S G C T $ 2 , 2 5 8 $ 3 9 $ 5 0 $ 1 6 6 $ 2 6 9 $ 1 , 0 3 8 $ 1 3 9 $ 3 6 $ 1 0 34 2 0 0 0 0 T o t a l $ 8 , 9 7 6 $ 1 6 3 $ 2 , 4 1 1 $ 6 9 4 $ 1 , 1 2 0 $ 3 , 8 4 $ 5 4 5 $ 1 5 8 $ 3 7 10 1 0 0 0 0 3 4 3 0 0 0 0 P R I M E M O V E R S S G $ 8 3 9 . 9 2 0 $ 1 5 . 5 1 9 $ 2 3 1 . 3 3 6 $ 6 6 . 0 4 3 $ 1 0 6 , 4 0 5 $ 3 5 1 , 3 0 5 $ 5 0 , 7 9 8 $ 1 5 . 2 0 2 $ 3 , 3 1 2 10 1 0 0 0 0 3 4 3 0 0 0 0 P R I M E M O V E R S S S G C T $ 5 0 . 7 7 7 $ 8 7 5 $ 1 2 , 6 0 0 $ 3 , 7 3 1 $ 6 . 0 5 3 $ 2 3 , 3 4 2 $ 3 , 1 2 3 $ 8 1 8 $ 2 3 6 34 3 0 0 0 0 T o t a l $ 8 9 0 , 6 9 8 $ 1 6 , 3 9 5 $ 2 4 3 , 9 3 6 $ 6 9 , 7 7 4 $ 1 1 2 , 4 5 8 $ 3 7 4 , 6 4 7 $ 5 3 , 9 2 1 $ 1 6 , 0 2 0 $ 3 , 5 4 10 1 0 0 0 3 4 3 6 0 0 0 P R I M E M O V E R S . L E A E H O L D I M P R O V E M E N T S - C T H S S G C T $ 6 2 2 $ 1 1 $ 1 5 4 $ 4 6 $ 7 4 $ 2 8 6 $ 3 8 $ 1 0 $ 3 34 3 6 0 0 0 T o t a l $ 6 2 2 $ 1 1 $ 1 5 4 $ 4 6 $ 7 4 $ 2 8 6 $ 3 8 $ 1 0 $ 3 10 1 0 0 0 0 3 4 4 0 0 0 0 G E N E R A T O R S S G $ 2 0 7 , 4 8 5 $ 3 . 8 3 4 $ 5 7 , 1 4 7 $ 1 6 , 3 1 5 $ 2 6 . 2 8 5 $ 8 6 . 7 8 2 $ 1 2 . 5 4 9 $ 3 . 7 5 5 $ 8 1 8 10 1 0 0 0 0 3 4 4 0 0 0 0 G E N E R A T O R S S S G C T $ 1 5 . 8 7 4 $ 2 7 4 $ 3 , 9 3 9 $ 1 , 1 6 6 $ 1 . 8 9 2 $ 7 , 2 9 7 $ 9 7 6 $ 2 5 6 $ 7 4 34 0 0 0 0 T o t a l $ 2 2 3 , 3 5 8 $ 4 , 1 0 7 $ 6 1 , 0 8 5 $ 1 7 , 4 8 1 $ 2 8 , 1 7 7 $ 9 4 , 0 7 9 $ 1 3 , 5 2 5 $ 4 , 0 1 1 $ 8 9 2 10 1 0 0 0 0 3 4 5 0 0 0 0 A C C E S S O R Y EL E C T R I C EQ U I P M E N T S G $ 1 1 2 . 8 0 1 $ 2 . 0 8 4 $ 3 1 , 0 6 8 $ 8 . 8 7 0 $ 1 4 . 2 9 0 $ 4 7 . 1 8 0 $ 6 . 8 2 2 $ 2 , 0 4 2 $ 4 4 5 10 1 0 0 0 0 3 4 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S S G C T $ 3 , 0 7 3 $ 5 3 $ 7 6 3 $ 2 2 6 $ 3 6 6 $ 1 , 4 1 3 $ 1 8 9 $ 5 0 $ 1 4 34 5 0 0 0 0 T o t a l $ 1 1 5 , 8 7 4 $ 2 , 1 3 7 $ 3 1 , 8 3 1 $ 9 , 0 9 5 $ 1 4 , 6 5 6 $ 4 8 , 5 9 3 $ 7 , 0 1 1 $ 2 , 0 9 1 $ 4 5 9 10 1 ~ ~ 3 4 6 0 0 0 0 M I S C E L L A N E O U S P W R P L A N T E Q U I P S G $ 6 . 6 6 5 $ 1 2 3 $ 1 , 8 3 6 $ 5 2 4 $ 8 4 $ 2 , 7 8 8 $ 4 0 3 $ 1 2 1 $ 2 6 34 6 0 0 0 0 T o t a l $ 6 . 6 6 5 $ 1 2 3 $ 1 , 8 3 6 $ 5 2 4 $ 8 4 4 $ 2 , 7 8 8 $ 4 0 3 $ 1 2 1 $ 2 6 10 1 0 0 0 0 3 5 0 0 0 0 0 L A N D A N D L A N D R I G H T S S G $ 8 4 2 $ 1 6 $ 2 3 2 $ 6 6 $ 1 0 7 $ 3 5 2 $ 5 1 $ 1 5 $ 3 35 0 0 0 0 0 T o t a l $ 8 4 2 $ 1 6 $ 2 3 2 $ 6 6 $ 1 0 7 $ 3 5 2 $ 5 1 $ 1 5 $ 3 10 1 0 0 0 3 5 0 1 0 0 0 L A N D O W N E D I N F E E S G $ 3 0 , 6 5 4 $ 5 6 6 $ 8 . 4 4 3 $ 2 , 4 1 0 $ 3 . 8 8 3 $ 1 2 , 8 2 1 $ 1 . 8 5 4 $ 5 5 5 $ 1 2 1 35 0 1 0 0 0 T o t a l $ 3 0 , 6 5 4 $ 5 6 6 $ 8 , 4 4 3 $ 2 , 4 1 0 . $ 3 , 8 8 3 $ 1 2 , 8 2 1 $ 1 , 8 5 4 $ 5 5 5 $ 1 2 1 10 1 0 0 0 0 3 5 0 2 0 0 0 L A N D RI G H T S S G $ 6 1 . 8 5 3 $ 1 . 1 4 3 $ 1 7 , 0 3 6 $ 4 . 8 6 4 $ 7 , 8 3 6 $ 2 5 , 8 7 1 $ 3 . 7 4 1 $ 1 . 1 1 9 $ 2 4 4 35 0 2 0 0 0 T o t a l $ 6 1 , 8 5 3 $ 1 , 1 4 3 $ 1 7 , 0 3 6 $ 4 , 8 6 4 $ 7 , 8 3 6 $ 2 5 , 8 7 1 $ 3 , 7 4 1 $ 1 , 1 1 9 $ 2 4 4 10 1 0 0 0 0 3 5 2 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G $ 6 3 . 7 3 8 $ 1 . 1 7 8 $ 1 7 , 5 5 5 $ 5 , 0 1 2 $ 8 . 0 7 5 $ 2 6 , 6 5 9 $ 3 , 8 5 5 $ 1 . 1 5 4 $ 2 5 1 35 2 0 0 0 0 T o t a l $ 6 3 , 7 3 8 $ 1 , 1 7 8 $ 1 7 , 5 5 5 $ 5 , 0 1 2 $ 8 , 0 7 5 $ 2 6 , 6 5 9 $ 3 , 8 5 5 $ 1 , 1 5 4 $ 2 5 1 10 1 0 0 0 0 3 5 3 0 0 0 0 S T A T I O N E Q U I P M E N T S G $ 8 8 5 , 7 4 7 $ 1 6 , 3 6 6 $ 2 4 3 , 9 5 8 $ 6 9 , 6 4 7 $ 1 1 2 , 2 1 1 $ 3 7 0 , 4 7 2 $ 5 3 , 5 6 9 $ 1 6 , 0 3 1 $ 3 , 4 9 3 35 3 0 0 0 0 T o t a l $ 8 8 5 , 7 4 7 $ 1 6 , 3 6 6 $ 2 4 3 , 9 5 8 $ 6 9 , 6 4 7 $ 1 1 2 , 2 1 1 $ 3 7 0 , 4 7 2 $ 5 3 , 5 6 9 $ 1 6 , 0 3 1 $ 3 , 4 9 3 10 1 0 0 0 0 3 5 3 4 0 0 0 S T A T I O N EQ U I P M E N T . ST E p . U P T R A N S F O R M E R S S G $ 8 4 . 5 3 4 $ 1 , 5 6 2 $ 2 3 , 2 8 3 $ 6 , 6 4 7 $ 1 0 , 7 0 9 $ 3 5 , 3 5 7 $ 5 . 1 1 3 $ 1 . 5 3 0 $ 3 3 3 35 3 4 0 0 0 T o t a l $ 8 4 , 5 3 4 $ 1 , 5 6 2 $ 2 3 , 2 8 3 $ 6 , 6 4 7 $ 1 0 , 7 0 9 $ 3 5 , 3 5 7 $ 5 , 1 1 3 $ 1 , 5 3 0 $ 3 3 3 10 1 0 0 0 3 5 3 7 0 0 0 S T A T I O N EQ U I P M E N T - S U P E R V I S O R Y & Al R M S G $ 5 6 . 3 7 4 . $ 1 , 0 4 2 $ 1 5 , 5 2 7 $ 4 , 4 3 3 $ 7 , 1 4 2 $ 2 3 , 5 7 9 $ 3 , 4 0 9 $ 1 , 0 2 0 $ 2 2 2 35 3 7 0 0 0 T o t a l $ 5 6 , 3 7 4 $ 1 , 0 4 2 $ 1 5 , 5 2 7 $ 4 , 4 3 3 $ 7 , 1 4 2 $ 2 3 , 5 7 9 $ 3 , 4 0 9 $ 1 , 0 2 0 $ 2 2 2 10 1 0 0 0 0 3 5 4 0 0 0 0 T O W E R S A N D F I X U R E S S G $ 4 2 4 , 6 3 6 $ 7 , 8 4 6 $ 1 1 6 , 9 5 6 $ 3 3 , 3 8 9 $ 5 3 , 7 9 5 $ 1 7 7 . 6 0 8 $ 2 5 , 6 8 2 $ 7 . 6 8 6 $ 1 . 6 7 4 35 4 0 0 0 0 T o t a l $ 4 2 4 , 6 3 6 $ 7 , 8 4 6 $ 1 1 6 , 9 5 6 $ 3 3 , 3 8 9 $ 5 3 , 7 9 5 $ 1 7 7 , 6 0 8 $ 2 5 , 6 8 2 $ 7 , 6 8 6 $ 1 , 6 7 4 10 1 0 0 0 0 3 5 5 0 0 0 0 P O L E S A N D F I X T U R E S S G $ 5 2 8 . 6 3 1 $ 9 . 7 6 7 $ 1 4 5 , 5 9 9 $ 4 1 . 5 6 6 $ 6 6 , 9 7 0 $ 2 2 1 . 1 0 5 $ 3 1 , 9 7 1 $ 9 . 5 6 8 $ 2 . 0 8 4 35 5 0 0 0 0 T o t a l $ 5 2 8 . 6 3 1 $ 9 , 7 6 7 $ 1 4 5 , 5 9 9 $ 4 1 , 5 6 6 $ 6 6 , 9 7 0 $ 2 2 1 , 1 0 5 $ 3 1 , 9 7 1 $ 9 , 5 6 8 $ 2 . 0 8 4 10 1 0 0 0 3 5 6 0 0 0 0 O V E R H E A D C O N D U C T O R S & D E V I C E S S G $ 6 6 6 , 2 2 0 $ 1 2 , 3 1 0 $ 1 8 3 , 4 9 4 $ 5 2 , 3 8 5 $ 8 4 , 4 0 0 $ 2 7 8 , 6 5 3 $ 4 0 . 2 9 3 $ 1 2 , 0 5 8 $ 2 , 6 2 7 80 f 2 0 z ~z 5:E II )-0: ~ :iW ~u~oo~~ tia. ~~ iea.j Q) .. ~Co go:.- N '-~ ..-§Q) ~ IIU)EU._CQ).'".- o"'1i.. 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"~ R O C K Y M O U N T A I N PO W E R A O J I S I O N O f P A F I C El e c t r i c P l a n t i n S e r v c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) . .. . , v ' " v V ' 39 7 2 0 0 0 10 1 0 0 0 0 39 7 2 0 0 0 10 1 0 0 0 0 39 7 2 0 0 0 10 1 0 0 0 0 39 7 2 0 0 0 10 1 0 0 0 0 39 7 2 0 0 0 10 1 0 0 0 39 7 2 0 0 0 10 1 0 0 0 0 39 7 2 0 0 0 39 7 2 0 0 0 T o t a l 10 1 0 0 0 39 8 0 0 0 0 10 1 0 0 0 0 39 8 0 0 0 0 10 1 0 0 0 0 39 8 0 0 0 0 10 1 ~ ~ 39 8 0 0 0 0 10 1 ~ ~ 39 8 0 0 0 0 10 1 0 0 0 0 39 8 0 0 0 0 10 1 0 0 0 0 39 8 0 0 0 0 10 1 0 0 0 39 8 0 0 0 0 10 1 0 0 0 0 39 8 ~ ~ 10 1 0 0 0 0 39 8 0 0 0 10 1 0 0 0 0 39 8 0 0 0 10 1 0 0 0 39 8 0 0 0 0 39 8 0 0 0 0 T o t a l 10 1 0 0 0 39 9 1 5 0 0 39 9 1 5 0 0 T o t a l 10 1 0 0 0 0 39 9 2 1 0 0 39 9 2 1 0 0 T o t a l 10 1 0 0 0 0 39 9 2 2 0 0 39 9 2 2 0 0 T o t a l 10 1 0 0 0 0 39 9 3 0 0 0 39 9 3 0 0 0 T o t a l 10 1 0 0 0 0 39 9 4 1 0 0 39 9 4 1 0 0 T o t a l 10 1 0 0 0 0 39 9 4 4 0 0 39 9 4 4 0 0 T o t a l 10 1 0 0 0 0 39 9 4 5 0 0 39 9 4 5 0 0 T o t a l 10 1 0 0 0 0 39 9 4 6 0 0 39 9 4 6 0 0 T o t a l 10 1 0 0 0 0 39 9 4 7 0 0 39 9 4 7 0 0 T o t a l 10 1 0 0 0 0 39 9 4 8 0 0 39 9 4 8 0 0 T o t a l 10 1 0 0 0 0 39 9 4 9 0 0 39 9 4 9 0 0 T o t a l 10 1 0 0 0 0 39 9 5 1 0 0 MI S C E L L N E O U S E Q U I P M E N T MI S C E L L A N E O U S E Q U I P M E N T MI S C E L L A N E O U S E Q U I P M E N T MI S C E L L A N E O U S E Q U I P M E N T MI S C E L L A E O U S E Q U I P M E N T MI S C E L L A N E O U S E Q U I P M E N T MI S C E L L A E O U S E Q U I P M E N T MI S C E L L A N E O U S E Q U I P M E N T MI S C E L L A N E O U S E Q U I P M E N T MI S C E L L N E O U S E Q U I P M E N T MI S C E L L A N E O U S E Q U I P M E N T MI S C E L l E O U S E Q U I P M E N T CA CN LO U OR SE SG SO SS G C T UT WA WY P WY U Co a l M i n e A s s e t R e t i r e m e n t O b l i g a t i o n s SE LA D O W N E D I N F E E SE LA N D RI G H T S SE SU R F A C E . P L A N T E Q U I P M E N T SE SU R F A C E . E L E C T R I C P O W E R F A C I L T I E S SE UN D E R G R O U N D . C O A L M I N E E Q U I P M E N T SE LO N G W A L L S H I E L D S SE LO N G W A L L E Q U I P M E N T SE MA I N L I N E E X T E N S I O N SE SE C T I O N E X E N S I O N SE VE H I C L E S SE 19 0 f 2 0 ~~ . R O C K Y M O U N T A I N PO W E R A D W I S I O N O F P A f t C El e c t r i c P l a n t i n S e r v i c e Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t D e s c r i p t i o n A 1 l o c T o t a l C a l i f O r e g o n W a s h W y P P L U t h I d á h o W y - U P L F E R C 39 9 5 1 0 0 T o t a l $ 1 , 1 1 6 $ 2 0 $ 3 0 0 $ 8 7 $ 1 5 4 $ 4 5 $ 7 4 $ 2 2 $ 4 10 1 0 0 0 0 3 9 9 5 2 0 0 H E A V Y C O N S T R U C T I O N E Q U I P M E N T S E $ 4 . 8 4 2 $ 8 9 $ 1 . 3 0 2 $ 3 7 6 $ 6 6 8 $ 1 . 9 7 5 $ 3 1 9 $ 9 6 $ 1 8 39 9 5 2 0 0 T o t a l $ 4 , 8 4 2 $ 8 9 $ 1 , 3 0 2 $ 3 7 6 $ 6 6 8 $ 1 , 9 7 5 $ 3 1 9 $ 9 6 $ 1 8 10 1 ~ ~ 3 9 9 6 0 0 0 M I S C E L L A N E O U S G E N E R A E Q U I P M E N T S E $ 2 , 1 6 5 $ 4 0 $ 5 8 2 $ 1 6 8 $ 2 9 9 $ 8 8 3 $ 1 4 3 $ 4 3 $ 8 39 9 6 0 0 0 T o t a l $ 2 , 1 6 5 $ 4 0 $ 5 8 2 $ 1 6 8 $ 2 9 9 $ 8 8 3 $ 1 4 3 $ 4 3 $ 8 39 9 6 1 0 0 C O M P U T E R S . M A I N F R A M E S E $ 6 5 0 $ 1 2 $ 1 7 5 $ 5 0 $ 9 0 $ 2 6 5 $ 4 3 $ 1 3 $ 2 39 9 6 1 0 0 T o t a l $ 6 5 0 $ 1 2 $ 1 7 5 $ 5 0 $ 9 0 $ 2 6 5 $ 4 3 $ 1 3 $ 2 39 9 7 0 0 0 M I N E D E V E L O P M E N T A N D R O A D E X E N S I O N S E $ 3 5 . 5 4 3 $ 6 5 2 $ 9 . 5 6 0 $ 2 , 7 5 8 $ 4 . 9 0 4 $ 1 4 . 4 9 4 $ 2 . 3 4 1 $ 7 0 3 $ 1 3 1 u 3 9 9 7 0 0 0 T o t a l $ 3 5 , 5 4 3 $ 6 5 2 $ 9 , 5 6 0 $ 2 , 7 5 8 $ 4 , 9 0 4 $ 1 4 , 4 9 4 $ 2 , 3 4 1 $ 7 0 3 $ 1 3 1 10 1 0 0 0 0 T o t a l $ 1 6 , 2 9 1 , 6 9 0 $ 4 1 4 , 3 0 7 $ 4 , 7 3 5 , 3 9 4 $ 1 , 2 6 4 , 4 5 3 $ 1 , 8 3 5 , 9 6 1 $ 6 , 7 7 8 , 1 3 1 $ 9 3 7 , 5 6 1 $ 2 8 , 1 1 8 $ 4 1 , 7 6 4 10 6 1 0 0 0 0 D I S T R I B C O M P E T E D C O N S T R U C T N N O T C l A l F C A $ 5 1 2 $ 5 1 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 6 1 0 0 0 0 D I S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S IF i O U $ 1 . 9 4 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 . 9 4 7 $ 0 $ 0 10 6 1 0 0 0 0 D I S T R I B C O M P L E T E D C O N S T R U C T N N O T C l A S IF O R $ 6 . 6 6 4 $ 0 $ 6 . 6 6 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 6 1 0 0 0 D I S T R I B C O M P L E T E D C O N S T R U C T N N O T C l A S I F S G 0 0 0 0 0 0 Q 0 10 6 1 0 0 0 0 D I S T R I B C O M P L E T E D C O N S T R U C T N N O T C L A S S IF U T $ 1 8 . 6 7 8 $ 0 $ 0 $ 0 $ 0 $ 1 8 . 6 7 8 $ 0 $ 0 $ 0 10 6 1 0 0 0 0 D I S T R I B C O M P L E T E D C O N S T R U C T N N O T C l A S IF W A $ 1 . 8 9 9 $ 0 $ 0 $ 1 , 8 9 9 $ 0 $ 0 $ 0 $ 0 $ 0 10 6 1 0 0 0 0 D I S T R I B C O M P L E T E D C O N S T R U C T N N O T C l A S I F W Y U $ 3 , 4 0 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 3 , 4 0 7 $ 0 10 6 1 0 0 0 T o t a l $ 3 3 , 1 0 8 $ 5 1 2 $ 6 , 6 6 4 $ 1 , 8 9 9 $ 0 $ 1 8 , 6 7 8 $ 1 , 9 4 7 $ 3 , 4 0 7 $ 0 10 6 2 0 0 0 0 T R A N S M C O M P L E T E D C O N S T R U C T N N O T C L A S S I F I S G $ 2 1 , 9 3 1 $ 4 0 5 $ 6 . 0 4 0 $ 1 , 7 2 4 $ 2 , 7 7 8 $ 9 , 1 7 3 $ 1 , 3 2 6 $ 3 9 7 $ 8 6 10 6 2 0 0 0 T o t a l $ 2 1 , 9 3 1 $ 4 0 5 $ 6 , 0 4 0 $ 1 , 7 2 4 $ 2 , 7 7 8 $ 9 , 1 7 3 $ 1 , 3 2 6 $ 3 9 7 $ 8 6 10 6 3 0 0 0 0 P R O D C O M P L E T E D C O N S T R U C T N N O T C l A S I F I E D S G $ 5 2 6 $ 1 0 $ 1 4 5 $ 4 1 $ 6 7 $ 2 2 0 $ 3 2 $ 1 0 $ 2 10 6 3 0 0 0 T o t a l $ 5 2 6 $ 1 0 $ 1 4 5 $ 4 1 $ 6 7 $ 2 2 0 $ 3 2 $ 1 0 $ 2 o T o t a l $ 5 2 6 $ 1 0 $ 1 4 5 $ 4 1 $ 6 7 $ 2 2 0 $ 3 2 $ 1 0 $ 2 o G E N E R A C O M P L E T E D C O N S T R U C T N N O T C L A S S IF S O $ 6 9 3 $ 1 8 $ 2 0 1 $ 5 4 $ 7 8 $ 2 8 8 $ 4 0 $ 1 2 $ 2 $6 9 3 $ 1 8 $ 2 0 1 $ 5 4 $ 7 8 $ 2 8 8 $ 4 0 $ 1 2 $ 2 $1 6 L l 4 7 , 9 4 8 J 4 1 5 , 2 5 2 $ 4 , 7 4 8 , 4 4 $ 1 , 2 6 8 , 1 7 2 $ 1 , 8 3 8 , 8 8 4 $ 6 , 8 0 6 , 4 9 1 $ 9 4 0 , 9 0 6 $ 2 8 7 , 9 4 $ 4 1 , 8 5 5 10 1 0 0 0 10 1 0 0 0 0 10 6 4 0 0 10 6 4 0 0 0 T o t a l Gr a n d T o t a l 20 of 20 B9 ~~ R O C K Y M O U N T A I N PO W E R A D I V I S I O N O F P A l f l C Ca p i t a l L e a s e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e P r o t o c o l (A l l o t e d i n T h o a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c o u n t A 1 l o c T o t a l c . j i f - O r e g o n W a s h " Y - P P L U t a h I d a h o W y - U P L 10 1 1 0 0 0 3 9 0 8 0 0 C A P I T A L L E A E C O M M O N O R $ 5 . 9 1 8 $ 0 $ 5 , 9 1 8 $ 0 $ 0 $ 0 $ 0 $ 0 10 1 1 0 0 0 3 9 0 8 0 0 0 C A P I T A L L E A S E C O M M O N S G $ 1 2 , 4 1 2 $ 2 2 9 $ 3 , 4 1 9 $ 9 7 6 $ 1 , 5 7 2 $ 5 , 1 9 1 $ 7 5 1 $ 2 2 5 10 1 1 0 0 0 3 9 0 8 0 0 0 C A I T A L L E A S E C O M M O N S O $ 1 2 , 9 0 2 $ 3 2 8 $ 3 , 7 4 8 $ 1 , 0 0 1 $ 1 , 4 5 1 $ 5 . 3 7 2 $ 7 4 3 $ 2 2 7 10 1 1 0 0 3 9 0 8 0 0 C A P I T A L LE A E CO M M O N W Y P $ 1 , 3 8 8 $ 0 $ 0 $ 0 $ 1 , 3 8 8 $ 0 $ 0 $ 0 10 1 1 0 0 0 T o t a l $ 3 2 , 6 2 0 $ 5 5 7 $ 1 3 , 0 8 4 $ 1 , 9 7 7 $ 4 , 4 1 1 $ 1 0 , 5 6 3 $ 1 , 4 9 3 $ 4 5 2 Gr a n d T o t a l $ 3 2 , 6 2 0 $ 5 5 7 $ 1 3 , 0 8 4 $ 1 , 9 7 7 $ 4 , 4 1 1 $ 1 0 , 5 6 3 $ 1 , 4 9 3 $ 4 5 2 1 o f 1 FE R C SO $4 9 $3 3 $0 $8 2 $8 2 BIO ~~ g ~ ~ ~ o ~ O U N T A I N Pl a n t H e l d f o r F u t u r e U s e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A 1 l o c T o t a C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C 10 5 0 0 0 0 3 5 0 0 0 0 0 L A D A N D L A N D R I G H T S S G $ 1 5 6 $ 3 $ 4 3 $ 1 2 $ 2 0 $ 6 5 $ 9 $ 3 $ 1 35 0 0 0 0 0 T o t a l $ 1 5 6 $ 3 $ 4 3 $ 1 2 $ 2 0 $ 6 5 $ 9 $ 3 $ 1 10 5 0 0 0 0 3 5 0 1 0 0 0 L A D O W N E D I N F E E S G $ 1 2 . 0 8 3 $ 2 2 3 $ 3 . 3 2 8 $ 9 5 0 . $ 1 . 5 3 1 $ 5 . 0 5 4 $ 7 3 1 $ 2 1 9 $ 4 8 35 0 1 0 0 0 T o t a l $ 1 2 , 0 8 3 $ 2 2 3 $ 3 , 3 2 8 $ 9 5 0 $ 1 , 5 3 1 $ 5 . 0 5 4 $ 7 3 1 $ 2 1 9 $ 4 8 10 5 0 0 0 0 3 6 0 1 0 0 0 L A N D O W N E D I N F E E U T $ 5 0 5 $ 0 $ 0 $ 0 $ 0 $ 5 0 5 $ 0 $ 0 $ 0 36 0 1 0 0 0 T o t l $ 5 0 5 $ 0 $ 0 $ 0 $ 0 $ 5 0 5 $ 0 $ 0 $ 0 10 5 0 0 0 0 3 9 9 2 2 0 0 L A D R I G H T S S E $ 9 5 3 $ 1 7 $ 2 5 6 $ 7 4 $ 1 3 1 $ 3 8 9 $ 6 3 $ 1 9 $ 4 39 9 2 2 0 0 T o t a l $ 9 5 3 $ 1 7 $ 2 5 6 $ 7 4 $ 1 3 1 $ 3 8 9 $ 6 3 $ 1 9 $ 4 Gr a n d T o t a l $ 1 3 . 6 9 7 $ 2 4 4 $ 3 . 6 2 7 $ 1 , 0 3 6 $ 1 , 6 8 2 $ 6 , 0 1 3 $ 8 0 3 $ 2 4 0 $ 5 2 1o f 1 Bll ~~ R O C K Y M O U N T A I N PO R A O I N O F P A I F I C De f e r r d D e b i t s ( A c u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i n M e t h d - F a c t r R e v i s e d P r o t o c o (A l t e d I n T h o n d ) Pr i m a r y A c c o u n t S e c o a r y A c c o u n t A 1 l o c T o t C a l i f O r e g o n W a s h W y . P P L U t a h I d a h o W y - U P L F E R C O t h r 18 6 1 0 0 1 8 5 1 6 E M S S I O N R E D U C T I O N C R D I T S P U R C H E D S E $ 4 7 $ 7 $ 1 0 9 $ 3 2 $ 5 $ 1 8 6 $ 2 7 $ 8 $ 1 $ 0 18 6 1 0 0 0 T o t l $ 4 7 $ 7 $ 1 0 9 $ 3 2 $ 5 $ 1 8 6 $ 2 $ 8 $ 1 $ 0 18 6 1 2 0 0 1 8 5 2 5 F I N A N C I N G C O S T D E F E R R E D S O $ 1 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 18 6 1 2 0 1 8 5 0 2 6 D E F E R R E D - $ - 3 SH E L F RE G I S T R A T I O N CO S T S S O $ 9 6 $ 2 $ 2 8 $ 7 $ 1 1 $ 4 $ 6 $ 2 $ 0 $ 0 18 6 1 2 0 1 8 5 2 7 U N A M O R T I Z C R E D I T A G R E E M E N T C O S T S O T H E R $ 2 , 4 0 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 , 4 0 0 18 6 1 2 0 0 1 8 5 0 2 6 U N A M R T I Z E D P C R B L O C l B P A C O T S O T H E R $ 1 . 1 3 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 . 1 3 8 18 6 1 2 0 0 1 8 5 0 2 9 U N T I Z E D P C R B M A E C O N V R S I O N C O T S O T H E R $ 5 1 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 5 1 8 18 6 1 2 0 0 T o t a l $ 4 1 5 4 $ 2 $ 2 8 $ 8 $ 1 1 $ 4 1 $ 6 $ 2 $ 0 $ 4 , 0 5 6 18 6 1 3 1 0 1 8 4 D e e r e d D e v e ! C o t s S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 1 3 1 0 T o t a l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 3 5 0 1 8 8 9 8 E N V I R O N M E N T A L D E F E R R E D S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 3 5 0 0 T o t a $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 5 0 1 3 4 2 0 0 D e l . C o t s S E $ 5 7 3 $ 1 1 $ 1 5 4 $ 4 $ 7 9 $ 2 $ 3 8 $ 1 1 $ 2 $ 0 18 6 5 0 1 8 4 0 1 C M C D E F E R R E D S T R I P P I N G I I N P I T I N V N T O R Y S E $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 5 0 0 1 8 4 0 5 B R I D G E R D E F E R R D B I W N G S S E $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 5 0 1 8 4 1 4 D E F E R R E D CO A L CO S T S - W Y O O A S E T T N T S E $ 5 , 0 2 $ 9 ' 1 , 3 5 2 ' 3 9 0 ! 6 9 4 $ 2 , 0 5 P 3 1 $ 9 9 $ 1 8 $ 0 18 6 5 0 0 O T o t a $ 5 , 0 0 $ 1 0 3 $ 1 , 5 0 $ 4 $ 7 7 3 $ 2 , 2 8 4 $ 3 9 $ 1 1 1 $ 2 1 $ 0 18 6 7 0 0 1 3 4 3 0 D E F E R R E D C H A G E S S E $ 2 $ 0 $ 6 $ 2 $ 3 $ 9 $ 2 $ 0 $ 0 $ 0 18 6 7 0 0 0 T o t a l $ 2 $ 0 $ 6 $ 2 $ 3 $ 9 $ 2 $ 0 $ 0 $ 0 18 6 8 0 0 0 1 8 5 3 0 6 T G S B U Y O U T S G $ 1 8 7 $ 3 $ 5 1 $ 1 5 $ 2 4 $ 7 8 $ 1 1 $ 3 $ 1 $ 0 18 6 8 0 1 8 5 3 0 l A V I E W B U Y O U T S G $ 4 7 $ 1 $ 1 3 $ 4 $ 8 $ 2 $ 3 $ 1 $ 0 $ 0 18 6 1 8 5 3 1 0 B U F F A L O S E T T M E N T S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 1 8 5 3 1 1 J O S E P H S E T T L E M E N T S G $ 1 . 3 8 $ 2 $ 3 8 2 $ 1 0 9 $ 1 7 5 $ 5 7 9 $ 8 $ 2 5 $ 5 $ 0 18 6 1 8 5 3 1 2 T R I - S T A T E F I R M W H E E U N G S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 0 0 1 8 5 3 1 3 M E P H O E N I X - A V A I L A I U T Y & T R A S C H A G E S G $ 1 4 . 8 9 0 $ 2 7 5 $ 4 . 1 0 1 $ 1 . 1 7 1 $ 1 . 8 6 $ 8 . 2 2 8 $ 9 1 $ 2 6 9 $ 5 9 $ 0 18 6 8 0 1 8 5 3 1 8 B O G U S C R E E K S E T T L E M E N T S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 8 0 1 8 5 3 3 5 L A C O M B I R R I G A T I O N S G $ 8 $ 1 2 $ 1 7 7 $ 5 1 $ 8 2 $ 2 9 $ 3 9 $ 1 2 $ 3 $ 0 18 6 8 0 0 1 8 5 3 3 B O G U S C R E E K S G $ 1 , 3 2 4 $ 2 4 $ 3 5 $ 1 0 4 $ 1 6 8 $ 5 $ 8 $ 2 $ 5 $ 0 18 6 8 0 0 1 8 5 3 3 7 P O I N T - T o - P O I N T T R N S R E S E R V A T I O N S S G $ 8 $ 1 7 $ 2 4 7 $ 7 1 $ 1 1 4 $ 3 7 6 $ 5 $ 1 6 $ 4 $ 0 18 6 8 0 1 8 5 3 4 2 J I M B O Y D H Y D R O B U Y O U T S G $ 5 $ 9 $ 1 3 9 $ 4 0 $ 8 $ 2 1 1 $ 3 $ 9 $ 2 $ 0 18 6 8 0 0 1 8 5 3 4 R T O G r i W e s N I w / o - W A W A $ 1 6 4 $ 0 $ 0 $ 1 6 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 1 8 5 3 4 9 L G I A LT Tr a n s m i s s i o n Pr e i d S G $ 1 2 . 3 0 $ 2 7 $ 3 . 3 8 9 $ 9 7 $ 1 . 5 5 9 $ 5 . 1 4 6 $ 7 4 4 $ 2 2 3 $ 4 9 $ 0 18 6 8 0 1 8 5 3 5 1 B P S L T T r a n s m i s i o P r e P a i d S G $ 2 , 4 0 $ 4 $ 6 1 $ 1 8 9 $ 3 $ 1 . 0 0 $ 1 4 5 $ 4 3 $ 9 $ 0 18 6 0 0 1 8 5 3 5 3 P E n S v D e p - f r T r a n S G $ 5 2 5 $ 1 0 $ 1 4 5 $ 4 1 $ 6 7 $ 2 0 $ 3 2 $ 1 0 $ 2 $ 0 18 6 8 0 0 1 8 5 3 5 4 T r a n s S e D e p t o P E S G $ ( 5 2 5 ) $ ( 1 0 ) ' ( 1 4 5 ) ' ( 4 1 ) $ ( 6 7 ) $ ( 2 2 0 ) $ ( 3 2 ) $ ( 1 0 ) H 2 ) $ 0 18 6 8 0 0 0 T o t a l $ 3 , 7 4 8 $ 6 3 9 $ 9 , 5 2 5 $ 2 , 8 8 $ 4 3 8 1 $ : 1 4 , 4 6 5 $ 2 , 0 9 2 $ 6 2 6 ' 1 3 6 $ 0 18 6 9 0 0 1 3 5 3 3 B E T C S U P E R G O O D C E N T S O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 0 0 1 3 5 0 3 4 B E T C W Z T A X C R E D I T L O A N P R O G R A O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 1 3 5 3 7 B E T C I N D U S T R I A L F I N A N S W E R O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 1 3 5 0 3 9 B E T C C A H R E B A T E / I N C E N T I V E O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 1 3 5 9 B E T C - C O M M E R C I A L R E T R O F I T O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 0 1 3 5 0 5 2 B E T e - I N D U S T R I A S M A R E T R O F I T O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 1 8 5 3 2 6 S T R A T E G I C P L A N I N G S O l A I I P R O J E C T S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 1 8 5 3 2 7 F I R T H C O G E N E R A T I O N B U Y O U T S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 1 8 5 3 3 3 O P T I O N P U R C H E S S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 6 9 0 1 8 5 3 3 4 H E R M I S T O N S W A P S G $ 4 , 9 0 8 p 1 $ 1 , 3 5 2 p 8 $ 6 2 2 $ 2 . 0 5 3 $ 2 7 $ 8 $ 1 9 $ 0 18 6 9 0 0 0 T o t a $ 4 9 0 $ 9 1 $ 1 . 3 5 $ 3 6 $ 6 2 2 $ 2 , 0 5 3 $ 2 7 $ 8 9 ' 1 9 $ 0 Gr a n d T o t a l $ 4 , 8 3 9 $ 8 $ 1 2 . 5 2 7 $ 3 , 7 4 5 $ 5 . 8 4 6 $ 1 9 . 0 1 7 $ 2 . 7 9 1 $ 8 3 6 $ 1 7 8 $ 4 , 0 5 6 1 o f 1 B12 B13 ~R O C K Y M O U N T A I N PO W E R A D M S t O O F P A Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e 2 0 0 7 Al l o c t i o n M e t h o d - F a c t r R e v i s e d P r o t o c (A l l o t e d i n T h u s n d s ) Pr t n i i y A c u n t S e c n d a i y A c c o u n t . A 1 l o c T o t a l C a l i f O r e o n W a s h W y . P P L U t a I d a h o W y - U P L F E R C 15 1 1 1 0 0 0 C O A L I N V E N T O R Y - C A B O N S E $ 8 $ 1 6 $ 2 4 1 1 6 9 $ 1 2 3 ' $ 3 6 $ 5 ' $ 1 8 $ 3 15 1 1 1 0 0 T o t l $ 8 9 5 . $ 1 6 $ 2 4 1 l § 9 $ 1 2 3 $ 3 6 $ 5 9 $ 1 8 $ 3 15 1 1 1 2 0 0 C O A L IN V E N T O R Y . HU N T E R S E $ 1 6 . 3 7 4 $ 3 0 $ 4 , 4 0 4 $ 1 , 2 7 1 $ 2 , 2 5 9 $ 6 , 6 7 7 $ 1 , 0 7 8 $ 3 2 4 $ 6 0 15 1 1 1 2 0 T o t a l $ 1 6 , 3 7 4 $ 3 0 0 $ 4 , 4 0 $ 1 , 2 7 1 $ 2 , 2 5 9 $ 6 , 6 7 7 $ 1 . 7 8 $ 3 2 4 $ 6 0 15 1 1 1 3 0 0 C O A L I N V E N T O R Y - H U N T I N G T O N S E $ 1 7 , 7 9 6 $ 3 2 6 $ 4 , 7 8 7 $ 1 , 3 8 1 $ 2 , 4 5 5 $ 7 , 2 5 7 $ 1 , 1 7 2 $ 3 5 2 $ 6 5 15 1 1 1 3 0 T o t a l $ 1 7 , 7 9 6 $ 3 2 6 $ 4 , 7 8 7 $ 1 , 3 8 1 $ 2 , 4 5 5 $ 7 , 2 5 7 $ 1 , 1 7 2 $ 3 5 2 $ 6 5 15 1 1 1 4 0 0 C O A L I N V E N T O R Y - J I M B R I D G E R S E $ 9 , 4 9 4 $ 1 7 4 $ 2 , 5 5 4 $ 7 3 7 $ 1 , 3 1 0 $ 3 , 8 7 2 $ 6 2 5 $ 1 8 8 $ 3 5 15 1 1 1 4 0 T o t l $ 9 , 4 9 4 $ 1 7 4 $ 2 , 5 5 4 $ 7 3 7 $ 1 , 3 1 0 $ 3 , 8 1 2 $ 6 2 5 $ 1 8 8 $ 3 5 15 1 1 1 6 0 0 C O A L I N V E N T O R Y - N A U G H T O N S E $ 8 , 7 1 9 $ 1 6 0 $ 2 , 3 4 $ 6 7 7 $ 1 , 2 0 3 $ 3 , 5 5 6 $ 5 7 4 $ 1 7 2 $ 3 2 15 1 1 1 6 0 T o t a l $ 8 , 7 1 9 $ 1 6 0 $ 2 , 3 4 5 $ 6 7 7 $ 1 , 2 0 3 $ 3 , 5 5 6 $ 5 7 4 $ 1 7 2 $ 3 2 15 1 1 1 8 0 0 C O A L I N V E N T O R Y - W Y O O A K S E 0 0 0 0 0 0 0 0 15 1 1 1 8 0 T o t a l 0 0 0 0 0 0 0 0 0 15 1 1 2 0 0 0 C O A L I N V E N T O R Y - C H O L L A S S E C H $ 5 , 2 5 4 $ 9 6 $ 1 , 4 5 $ 4 2 0 $ 7 3 $ 2 , 1 1 6 $ 3 $ 1 0 5 $ 1 8 15 1 1 2 0 0 T o t l $ 5 , 2 5 4 $ 9 6 $ 1 , 4 5 $ 4 $ 7 3 0 $ 2 , 1 1 6 $ 3 2 0 $ 1 0 5 $ 1 8 15 1 1 3 0 0 0 C O A I N V E N T O R Y - C O T I P S E $ 5 3 $ 1 0 $ 1 4 3 $ 4 1 $ 7 3 $ 2 1 6 $ 3 5 $ 1 0 $ 2 15 1 1 3 0 0 T o t a l $ 5 3 0 $ 1 0 $ 1 4 3 $ 4 1 $ 7 3 $ 2 1 6 $ 3 5 ! 1 0 $ 2 15 1 1 4 0 0 0 C O A L IN V E N T O R Y - C R A I G S E $ 2 , 4 3 7 $ 4 5 $ 6 5 6 $ 1 8 9 $ 3 3 6 $ 9 9 4 $ 1 6 1 $ 4 $ 9 15 1 1 4 0 0 T o t a l $ 2 , 4 3 7 $ 4 5 $ 6 5 6 $ 1 8 9 $ 3 3 6 $ 9 9 4 ! 1 6 1 $ 4 $ 9 15 1 1 5 0 0 0 C O A L IN V E N T O R Y - D E E R CR E E K S E $ 2 0 , 4 0 1 $ 3 7 4 $ 5 , 4 8 7 $ 1 , 5 8 3 $ 2 , 8 1 5 $ 8 , 3 1 9 $ 1 , 3 4 $ 4 0 3 $ 7 5 15 1 1 5 0 0 T o t l $ 2 0 , 4 0 1 $ 3 7 4 $ 5 , 4 8 7 $ 1 , 5 8 3 $ 2 , 8 1 5 $ 8 , 3 1 9 ! 1 , 3 4 $ 4 3 $ 7 5 15 1 1 6 0 0 0 C O A L I N V E N T O R Y - D A V E J O H N S T O N S E $ 4 , 6 0 6 $ 8 4 $ 1 , 2 3 9 $ 3 5 7 $ 6 3 5 $ 1 , 8 7 8 $ 3 0 3 $ 9 1 $ 1 7 15 1 1 6 0 0 T o t $ 4 6 0 6 $ 8 4 $ 1 , 2 3 9 $ 3 5 7 $ 6 3 5 $ 1 , 7 8 $ 3 0 3 $ 9 1 $ 1 7 15 1 1 7 0 0 0 C O A L IN V E N T O R Y RO C K GA R D E N PI L E S E $ 3 , 9 7 7 $ 7 3 $ 1 , 0 7 0 $ 3 0 $ 5 4 9 $ 1 , 6 2 2 ' 2 6 2 $ 7 9 $ 1 5 15 1 1 7 0 0 T o t l $ 3 , 9 7 7 $ 7 3 $ 1 . 0 7 0 $ 3 0 9 $ 5 4 9 $ 1 , 6 2 2 $ 2 6 2 $ 7 9 ! 1 5 15 1 1 8 0 0 0 C O A L I N V E N T O R Y S E 0 0 0 0 0 0 ° 0 15 1 1 8 0 0 To t a l 0 0 0 0 0 0 0 0 0 15 1 1 9 0 0 0 C O A L I N V E N T O R Y - H A Y O E N S E $ 1 , 1 4 9 $ 2 1 $ 3 9 $ 8 9 $ 1 5 9 $ 4 9 ! 7 6 $ 2 3 $ 4 15 1 1 9 0 0 T o t a l $ 1 , 1 4 9 $ 2 1 $ 3 0 9 $ 8 9 $ 1 5 9 $ 4 9 $ 7 6 $ 2 3 $ 4 15 1 2 0 0 0 0 N A T U R A L G A S S E 0 ° 0 0 0 0 0 ° 15 1 2 0 0 0 To t a l 0 0 0 0 0 0 0 0 0 15 1 2 1 5 0 0 N A T U R A L G A S - L 1 m E M O U N T A I N S E ° 0 0 0 0 0 0 0 15 1 2 1 5 0 T o t a l 0 0 0 0 0 0 0 0 0 15 1 2 1 7 0 0 N A T U R A L G A S . W E S T V A L L E Y S E 0 0 0 0 0 0 0 0 15 1 2 1 7 0 T o t a l 0 0 0 0 0 0 0 0 0 15 1 2 1 6 0 0 N A T U R A L G A S - C L A Y B A S I N S E $ 3 , 2 6 3 $ 6 $ 8 7 8 $ 2 5 3 $ 4 $ 1 , 3 3 1 $ 2 1 5 $ 6 $ 1 2 15 1 2 1 8 0 T o t a l $ 3 , 2 6 3 $ 6 0 $ 8 7 8 $ 2 5 3 $ 4 5 0 $ 1 , 3 3 1 $ 2 1 5 $ 6 5 $ 1 2 15 1 2 5 0 0 0 N A T U R A G A S - C U R R A N T C R E E K S E $ 4 9 $ 1 $ 1 3 $ 4 $ 7 $ 2 0 $ 3 ! 1 $ 0 15 1 2 5 0 0 T o t a l $ 4 9 $ 1 $ 1 3 $ 4 $ 7 $ 2 0 $ 3 $ 1 $ 0 15 1 2 7 0 0 0 N A T U R A L G A S - G A D S B Y S E $ 2 3 $ 0 $ 6 $ 2 $ 3 $ 9 $ 2 $ 0 $ 0 15 1 2 7 0 0 T o t a l $ 2 3 $ 0 $ 6 $ 2 $ 3 $ 9 $ 2 $ 0 $ 0 15 1 2 8 0 0 0 O I L I N V E N T O R Y - B L A C K H I L L S P O W E R & L 1 G H S E $ 3 8 7 $ 7 $ 1 0 4 $ 3 0 $ 5 3 $ 1 5 8 $ 2 5 $ 8 $ 1 15 1 2 8 0 0 T o t a l $ 3 8 7 $ 7 $ 1 0 4 $ 3 0 $ 5 3 $ 1 5 6 $ 2 5 $ 8 $ 1 15 1 4 0 0 0 0 F U E L S T O C K C O A L M I N E S E $ 2 , 7 3 9 $ 5 0 $ 7 3 7 $ 2 1 3 $ 3 7 8 $ 1 , 1 1 7 $ 1 8 0 $ 5 4 $ 1 0 15 1 4 0 0 0 T o t a l $ 2 , 7 3 9 $ 5 0 $ 7 3 7 $ 2 1 3 $ 3 7 8 $ 1 , 1 1 7 $ 1 8 0 $ 5 $ 1 0 15 1 4 3 0 0 0 O I L I N V E N T O R Y . C O L S T R I P S E $ 1 0 8 $ 2 $ 2 9 $ 8 $ 1 5 $ 4 4 $ 7 $ 2 $ 0 15 1 4 3 0 0 T o t a l $ 1 0 8 $ 2 $ 2 9 $ 8 $ 1 5 $ 4 $ 7 $ 2 $ 0 15 1 4 4 0 0 0 O I L I N V E N T O R Y - C R A I G S E $ 1 0 1 $ 2 $ 2 7 $ 8 $ 1 4 $ 4 1 $ 7 $ 2 $ 0 15 1 4 4 0 T o t a l $ 1 0 1 $ 2 $ 2 7 $ 8 $ 1 4 $ 4 1 $ 7 $ 2 $ 0 15 1 4 8 0 0 0 O I L i N V E N T O R Y - O T H E R S E 0 0 ° 0 0 0 0 0 10 f 4 ~R O C K Y M O U N T A I N PO E R A D I V I I O N O f P A F I Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e 2 0 0 7 All o c a t i o n M e t h o d - F a c t R e v i s e d P r o t o c o l (A l l o c t e d i n T h u s d s ) Pr i m a r y A c u n t S e n d a r y A c c o u n t A 1 l o c T o t a l C a l i f O r e o n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C 15 1 4 8 0 To t a l 0 0 0 0 0 0 0 0 0 15 1 4 9 0 0 0 O I L I N N T O R Y - H A Y D E N S E $ 3 2 $ 1 $ 9 $ 2 $ 4 $ 1 3 $ 2 $ 1 $ 0 15 1 4 9 0 0 T o t a l $ 3 2 $ 1 $ 9 $ 2 $ 4 $ 1 3 $ 2 $ 1 $ 0 15 4 1 0 0 0 0 M A T E R I A L C O N T O L A O J U S T S O $ ( 1 4 8 ) $ ( 4 ) $ ( 4 3 ) $ ( 1 1 ) $ ( 1 7 ) $ ( 6 2 ) $ ( 9 ) $ ( 3 ) $ ( 0 ) 15 4 1 0 0 0 1 5 1 0 J I M B R I D G E R S T O R E R O O M S G $ 1 4 . 8 1 2 $ 2 7 4 $ 4 . 0 8 0 $ 1 , 1 6 5 $ 1 , 7 7 $ 6 . 1 9 5 $ 8 9 6 $ 2 6 8 $ 5 8 15 4 1 0 0 0 1 5 1 5 D A V E J O H N S T O N S T O R E R O O M S N P P S $ 6 . 3 2 8 $ 1 1 7 $ 1 . 7 4 8 $ 4 9 9 $ 8 0 2 $ 2 . 6 4 2 $ 3 1 $ 1 1 5 $ 2 5 15 4 1 0 0 1 5 2 0 W Y O D A K S T O R E R O O M S N P P S $ 3 , 1 5 8 $ 5 8 $ 8 7 2 $ 2 4 9 $ 4 0 $ 1 . 3 1 8 $ 1 9 0 $ 5 7 $ 1 2 15 4 1 0 0 0 1 5 2 5 G A D S B Y S T O R E R O O M S N P P S $ 3 . 2 4 9 $ 6 $ 8 9 7 $ 2 5 6 $ 4 1 2 $ 1 . 3 5 7 $ 1 9 6 $ 5 9 $ 1 3 15 4 1 0 0 0 1 5 3 C A B O N S T O R E R O O M S N P P S $ 3 . 1 8 1 $ 5 9 $ 8 7 9 $ 2 5 1 $ 4 3 $ 1 . 3 2 8 $ 1 9 2 $ 5 $ 1 2 15 4 1 0 0 0 1 5 3 5 N A U G H T O N S T O R E R O O M S N P P S $ 9 . 0 9 2 $ 1 6 8 $ 2 . 5 1 1 $ 7 1 7 $ 1 . 1 5 2 $ 3 . 7 9 6 $ 5 $ 1 6 5 $ 3 15 4 1 0 0 1 5 4 H U N T I N G T O N S T O R E R O O M S N P P S $ 1 0 . 4 6 7 $ 1 9 3 $ 2 , 8 9 1 $ 8 $ 1 . 3 2 7 $ 4 . 3 7 0 $ 6 1 $ 1 9 0 $ 4 1 15 4 1 0 0 1 5 4 H U N T E R S T O R E R O O M S N P P S $ 1 6 . 9 9 $ 3 1 4 $ 4 . 6 9 $ 1 , 3 3 9 $ 2 . 1 5 4 $ 7 . 0 9 $ 1 . 0 2 4 $ 3 0 8 $ 6 7 15 4 1 0 0 0 1 5 5 B L U N D E L L S T O R E R O O M S N P P S $ 6 $ 1 1 $ 1 6 6 $ 4 7 $ 7 6 $ 2 5 0 $ 3 6 $ 1 1 $ 2 15 4 1 0 0 1 5 6 W E S T V A L L Y G A S P L A N T S N P P S $ 1 . 8 0 8 $ 3 3 $ 4 9 9 $ 1 4 2 $ 2 2 $ 7 5 5 $ 1 0 9 $ 3 3 $ 7 15 4 1 0 0 1 5 6 5 C U R R A T C R E E K P L A S G $ 2 , 0 7 8 $ 3 8 $ 5 7 2 $ 1 6 3 $ 2 6 3 $ 8 6 $ 1 2 6 $ 3 $ 8 15 4 1 0 0 1 5 7 0 L A K E S I D E P L A N T S N P P S $ 2 . 0 2 5 $ 3 7 $ 5 5 9 $ 1 6 0 $ 2 5 7 $ 8 5 $ 1 2 2 $ 3 7 $ 8 15 4 1 0 0 1 6 0 5 H Y D R O N O R T H . L E W I S R I V E R S N P P H 0 0 0 0 0 0 0 0 15 4 1 0 0 0 1 6 5 H Y D R O S O U T H . K l T H R i V E R - C A S G 0 0 0 0 0 0 0 0 15 4 1 0 0 0 1 6 7 5 H Y D R O E A S T - U T A H S G 0 0 0 0 0 0 0 0 15 4 1 0 0 0 1 6 8 0 H Y D R O E A S T - I D A H O S G 0 0 0 0 0 0 0 0 15 4 1 0 0 0 2 0 0 5 C A S P E R S T O R E R O O M W V P $ 4 $ 0 $ 0 $ 0 $ 4 8 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 0 1 0 B U F F A L O S T O R E R O O M W Y P $ 1 2 3 $ 0 $ 0 $ 0 $ 1 2 3 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 0 1 5 D O U G L A S S T O R E R O O M W V P $ 1 6 7 $ 0 $ 0 $ 0 $ 1 6 7 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 0 2 0 C O D Y S T O R E R O O M W V P $ 5 8 $ 0 $ 0 $ 0 $ 5 6 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 0 3 W O R L A N D S T O R E R O O M W Y P $ 5 1 7 $ 0 $ 0 $ 0 $ 5 1 7 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 0 3 5 R I V E R T O N S T O R E R O O M W Y $ 2 5 4 $ 0 $ 0 $ 0 $ 2 5 4 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 0 E V A N S T O N S T O R E R O O M W Y U $ 5 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 5 0 4 $ 0 15 4 1 0 0 0 2 0 4 5 K E M M E R E R S T O R E R O O M W Y U $ 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 $ 0 15 4 1 0 0 0 2 0 5 0 P i N E D A L E S T O R E R O O M W Y U $ 6 1 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 6 1 5 $ 0 15 4 1 0 0 2 0 6 R O C K S P R I N G S ST O R E RO O M W V P $ 1 , 4 9 1 $ 0 $ 0 $ 0 $ 1 , 4 9 1 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 0 6 5 R A W L I N S S T O R E R O O M W Y P $ 5 $ 0 $ 0 $ 0 $ 5 3 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 0 7 0 L A R A i E S T O R E R O O M W Y P $ 3 6 $ 0 $ 0 $ 0 $ 3 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 0 7 5 R E X B E R G S T O R E R O O M L O U $ 8 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 7 $ 0 $ 0 15 4 1 0 0 2 0 S H E L L Y S T O R E R O O M L O U $ 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 6 $ 0 $ 0 15 4 1 0 0 0 2 0 9 0 P R E S T O N S T O R E R O O L O U $ 7 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 7 2 $ 0 $ 0 15 4 1 0 0 0 2 0 9 5 L A V A H O T S P R I N G S S T O R E R O O M L O U $ 1 4 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 4 1 $ 0 $ 0 15 4 1 0 0 2 1 0 0 M O N T P E L I E R S T O R R O O M l O U $ 1 5 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 5 0 $ 0 $ 0 15 4 1 0 0 2 1 1 0 B R I D G E R L A D S T O R E R O O M U T $ 4 8 3 $ 0 $ 0 $ 0 $ 0 $ 4 $ 0 $ 0 $ 0 15 4 1 0 0 2 2 0 5 T R E M O N T O N S T O R E R O O M U T $ 2 1 1 $ 0 $ 0 $ 0 $ 0 $ 2 1 1 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 2 1 0 O G D E N S T O R E R O O M U T $ 1 , 4 8 $ 0 $ 0 $ 0 $ 0 $ 1 . 4 8 $ 0 $ 0 $ 0 15 4 1 0 0 2 2 1 5 L A Y T O N S T O R E R O O M U T $ 5 7 0 $ 0 $ 0 $ 0 $ 0 $ 5 7 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 2 2 0 S A L T L A K E M E T R O S T O R E R O O M U T $ 7 . 0 1 0 $ 0 $ 0 $ 0 $ 0 $ 7 , 0 1 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 2 2 5 S A L T L A K E T O O L R O O M U T $ 2 1 9 $ 0 $ 0 $ 0 $ 0 $ 2 1 9 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 2 3 0 J O R D A N V A L L E Y S T O R E R O O M U T $ 1 , 2 7 5 $ 0 $ 0 $ 0 $ 0 $ 1 . 2 7 5 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 2 3 5 P A R K C l l Y S T O R E R O O M U T $ 7 4 6 $ 0 $ 0 $ 0 $ 0 $ 7 4 6 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 2 4 0 T O O E L E S T O R E R O O M U T $ 5 $ 0 $ 0 $ 0 $ 0 $ 5 4 4 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 2 4 5 W A S A T C H R E S T O R A T I O N C E N T R U T $ 3 4 9 $ 0 $ 0 $ 0 $ 0 $ 3 $ 0 $ 0 $ 0 15 4 1 0 0 2 4 0 A M E R I C A N F O R K S T O R E R O O M U T $ 9 0 5 $ 0 $ 0 $ 0 $ 0 $ 9 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 4 1 0 S A N T A Q U I N S T O R E R O O M U T $ 4 5 8 $ 0 $ 0 $ 0 $ 0 $ 4 $ 0 $ 0 $ 0 20 . 4 ~R O C K Y M O U N T A I N PO W E R A D I I S O N O F P A F t C Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e m b e r 2 0 0 7 Al l o c t i n M e t h d - F a c t o r R e v i s e P r o t o c o (A l l o c t e d I n T h o u s n d s ) Pr i m a r y A c u n t S e c n d a r y A c u n t Ä J l o c T o t a l C a l i f O r e o n W a s h W y - P P L U t a h I d a h o W y . U P L F E R C 15 4 1 0 0 2 4 1 5 D E L T A S T O R E R O O M U T $ 2 1 6 $ 0 $ 0 $ 0 $ 0 $ 2 1 6 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 4 2 0 V E R N L S T O R E R O O U T $ 4 7 2 $ 0 $ 0 $ 0 $ 0 $ 4 7 2 $ 0 $ 0 $ 0 15 4 1 0 0 2 4 2 5 P R I C E S T O R E R O O U T $ 4 $ 0 $ 0 $ 0 $ 0 $ 4 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 4 3 0 M O A B S T O R E R O O M U T $ 3 9 0 $ 0 $ 0 $ 0 $ 0 $ 3 9 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 4 3 B L A N D I N G S T O R R O O U T $ 1 2 4 $ 0 $ 0 $ 0 $ 0 $ 1 2 4 $ 0 $ 0 $ 0 15 4 1 0 0 2 4 4 R I C H F I E L D S T O R E R O O M U T $ 9 2 $ 0 $ 0 $ 0 $ 0 $ 9 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 4 5 C E D A R C I T Y S T O R E R O O U T $ 9 3 $ 0 $ 0 $ 0 $ 0 $ 9 3 6 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 4 5 5 M I L F O R D S T O R E R O O M U T $ 2 3 1 $ 0 $ 0 $ 0 $ 0 $ 2 3 1 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 4 6 W A S H I N G T O N S T O R E R O O M U T $ 3 3 2 $ 0 $ 0 $ 0 $ 0 $ 3 3 2 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 6 2 0 W A L L A W A L L S T O R E R O O W A $ 1 . 0 4 1 $ 0 $ 0 $ 1 . 0 4 1 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 6 2 5 S U N N Y S I D E S T O R E R O O M W A $ 2 6 5 $ 0 $ 0 $ 2 6 5 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 6 3 0 Y A K I M A S T O R E R O O M W A $ 2 1 4 $ 0 $ 0 $ 2 1 4 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 6 3 5 E N T E R P R I S E S T O R E R O O M O R $ 2 4 1 $ 0 $ 2 4 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 6 4 0 P E N D L E T O N S T O R E R O O M O R $ 5 3 $ 0 $ 5 3 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 6 5 0 H O O D R I V E R S T O R E R O O M O R $ 1 7 1 $ 0 $ 1 7 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 6 5 5 P O R T L A D M E T R O - S T O R E R O O M O R $ 5 , 8 1 3 $ 0 $ 5 . 8 1 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 6 6 0 A S T O R I A ST O R E RO O M O R $ 1 . 2 9 5 $ 0 $ 1 . 2 9 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 6 6 5 M A D R A S T O R E R O O M O R $ 5 9 2 $ 0 $ 5 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 6 7 0 P R I N E V I L L E S T O R E R O O M O R $ 1 3 $ 0 $ 1 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 6 7 5 B E N D S T O R E R O O O R $ 1 , 3 6 1 $ 0 $ 1 . 3 6 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 0 5 A L B A N Y S T O R E R O O M O R $ 1 8 3 $ 0 $ 1 8 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 1 0 L I N C O L N C I T Y S T O R E R O O O R $ 2 4 6 $ 0 $ 2 4 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 8 2 5 C O T T A G E G R O V E S T O R E R O O O R $ 6 $ 0 $ 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 8 3 0 R O S E B U R G S T O R E R O O M O R $ 1 . 8 1 0 $ 0 $ 1 . 8 1 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 3 5 C O O S B A Y S T O R E R O O M O R $ 4 3 2 $ 0 $ 4 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 4 G R A N T S P A S S T O R E R O O M O R $ 5 $ 0 $ 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 8 4 5 M E D F O R D S T O R E R O O M O R $ 8 1 4 $ 0 $ 8 1 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 5 0 K L A M A T H F A L L S S T O R E R O O M O R $ 1 . 8 5 3 $ 0 $ 1 . 8 5 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 8 5 L A K E V I E W S T O R E R O O M O R $ 1 0 3 $ 0 $ 1 0 3 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 2 8 6 A L T U R A S S T O R E R O O M C A $ 7 2 $ 7 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 6 5 M T S H A S T A S T O R E R O O M C A $ 1 7 9 $ 1 7 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 7 0 Y R E K A S T O R E R O O M C A $ 5 0 $ 5 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 2 8 7 5 C R E S E N T C I T Y S T O R E R O O C A $ 3 6 4 $ 3 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 5 0 5 T R E M O N T O N S T O R E R O O S O $ 2 $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 15 4 1 0 0 0 5 1 1 0 M A T E R I A P A C K A G I N G C E N T R - W E S T O R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 5 1 1 5 D E M C - S L C S N P D $ 7 $ 0 $ 2 $ 0 $ 1 $ 3 $ 0 $ 0 $ 0 15 4 1 0 0 0 5 1 2 0 D E M C - M E D F O R D O R $ 1 3 7 $ 0 $ 1 3 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 5 1 2 5 D E M C - O R E G O N O R $ 4 . 9 3 2 $ 0 $ 4 . 9 3 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 5 1 3 0 M E D F O R D H U B O R $ 4 , 0 6 $ 0 $ 4 , 0 6 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 5 1 3 5 Y A K I M A H U B W A $ 3 . 9 2 6 $ 0 $ 0 $ 3 . 9 2 6 $ 0 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 5 1 4 0 P R E S T O N H U B L O U $ 2 . 6 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 , 6 4 $ 0 $ 0 15 4 1 0 0 0 5 1 5 0 R I C H F I E L D H U B U T $ 3 . 2 4 2 $ 0 $ 0 $ 0 $ 0 $ 3 . 2 4 2 $ 0 $ 0 $ 0 15 4 1 0 0 5 1 5 5 C A S P E R H U B W V P $ 3 . 1 1 4 $ 0 $ 0 $ 0 $ 3 . 1 1 4 $ 0 $ 0 $ 0 $ 0 15 4 1 0 0 0 5 1 6 0 S A L T l A M E T R O H U B U T $ 1 0 . 9 7 4 $ 0 $ 0 $ 0 $ 0 $ 1 0 . 9 7 4 $ 0 $ 0 $ 0 15 4 1 0 0 0 5 2 0 0 U T A H T R A N S P O T A T I B U I L D I N G S N P D $ 1 5 6 $ 6 $ 4 $ 1 1 $ 1 2 $ 7 2 $ 7 $ 2 $ 0 15 4 1 0 0 0 5 3 M E T E R T E S T W A R H O U S E U T $ 6 $ 0 $ 0 $ 0 $ 0 $ 6 $ 0 $ 0 $ 0 15 4 1 0 0 0 T o t a l $ 1 5 0 . 4 2 6 $ 2 . 4 8 $ 4 . 4 6 9 $ 1 1 , 2 5 8 $ 1 6 . 9 6 3 $ 6 . 5 8 5 $ 8 . 9 1 1 $ 2 . 4 6 $ 2 9 0 15 4 1 5 0 0 0 M & S G L E N R O C C O A L M I N E S E $ 1 9 8 $ 4 $ 5 3 $ 1 5 $ 2 7 $ 8 1 $ 1 3 $ 4 $ 1 15 4 1 5 0 1 2 0 0 1 O T H E R MA T E R I A & SU P P L I E S - G E N R A S T O C S E $ 4 , 1 1 7 $ 7 6 $ 1 , 1 0 7 $ 3 1 9 $ 5 6 $ 1 , 6 7 9 $ 2 7 1 $ 8 1 $ 1 5 3o f 4 ~~ R O C K Y M O U N T A I N PO W E R A D I I S I O N O F P A l C Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e c e b e 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t R e v i s e P r o t o c (A l l o c t e d i n T h o s a n d s ) Pr i m a r y A c u n t s e n d a r y A c c o u n t A 1 l o c T o t a l C a l i f O r e o n W a s h W y . P P L U t a h - - - I d a h o W y U P L F E R C 15 4 1 5 0 1 2 0 0 0 1 O T H E R M A T E R I A L & S U P P L I E S . G E N E R A S T O C S O $ 3 1 $ 1 0 $ 1 1 1 $ 3 0 $ 4 3 $ 1 5 9 $ 2 2 $ 7 $ 1 15 4 1 5 0 1 2 0 9 5 C O N S I G N E D I N V N T O R Y C R . - W E S T V A L Y U T $ ( 1 , 2 4 0 ) $ 9 $ 0 $ 0 $ 0 $ ( 1 , 2 4 0 ) $ 0 $ 0 $ 0 15 4 1 5 0 0 T o t l $ 3 . 4 5 6 $ 8 9 $ 1 , 2 7 1 $ 3 6 $ 6 3 8 $ 6 7 8 $ 3 6 $ 9 2 $ 1 7 15 4 1 9 0 0 P L A N T M & S - G E N E R A T I O N o N C U T B A C K S G 0 0 0 0 0 0 0 0 15 4 1 9 0 0 1 2 0 0 5 o N C U T B A C K M A T E R I A L & S U P P L I E S I N V E N O R Y S G $ 4 3 $ 9 $ 1 2 8 $ 3 $ 5 9 $ 1 9 4 $ 2 8 $ 8 $ 2 15 4 1 9 0 1 2 0 0 5 o N C U T B C K M A T E R I A L & S U P P L I E S I N V N T O R Y S S G C H $ 1 3 4 2 5 $ 3 4 1 0 9 1 7 2 5 4 7 $ 7 7 $ 2 5 15 4 1 9 0 0 T o t l 1 8 0 7 $ 3 3 $ 5 1 2 $ 1 4 6 3 0 $ 7 4 1 $ 1 0 5 $ 3 3 7 15 4 5 0 0 1 5 2 0 C R E D I T O F F S E T C E N T R A I A - W W P S N P P S 0 0 0 0 0 0 0 0 15 4 5 0 0 0 To t a l 0 0 0 0 0 0 0 0 0 15 4 9 9 0 0 1 0 2 9 S B A s s # 1 2 0 S O $ ( 2 7 ) $ ( 1 ) $ ( 8 ) $ ( 2 ) $ ( 3 ) $ ( 1 1 ) $ ( 2 ) $ ( 0 ) $ ( 0 ) 15 4 9 9 0 1 2 0 9 3 I N V E N T O R Y RE S E R V E PO E R SU P P L Y S N P $ ( 5 8 ) $ ( 1 1 ) $ ( 1 6 1 ) $ ( 4 6 ) $ ( 7 4 ) $ ( 2 4 4 ) $ ( 3 5 ) $ ( 1 1 ) $ ( 2 ) 15 4 9 9 1 2 0 9 3 0 I N V E N T O R Y RE S E R V E PO W E R SU P P L Y S O $ ( 1 2 ) $ ( 0 ) $ ( 4 ) $ ( 1 ) $ ( 1 ) $ ( 5 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) 15 4 9 9 0 1 2 0 9 3 1 I N V E N T O R Y R E S E R V E P O W E R D E L I V E R Y S N P D $ ( 5 , 0 1 4 ) $ ( 1 8 2 ) $ ( 1 , 4 8 ) $ ( 3 4 2 ) $ ( 3 8 ) $ ( 2 , 3 0 1 ) $ ( 2 3 ) $ ( 7 8 ) $ 0 15 4 9 9 0 0 T o t a l $ ( 5 , 6 3 9 ) $ ( 1 9 4 ) $ ( 1 , 6 6 1 ) $ ( 3 9 1 ) $ ( 4 6 7 ) $ ( 2 . 5 6 ) $ ( 2 7 2 ) $ ( 8 9 ) $ ( 2 ) 25 3 1 6 0 0 2 8 9 9 2 0 W O R K I N G CA P I T A L DE P O S I T . U A M P S S E $ ( 5 5 1 ) $ ( 1 0 ) $ ( 1 4 8 ) $ ( 4 3 ) $ ( 7 6 ) $ ( 2 2 5 ) $ ( 3 6 ) $ ( 1 1 ) $ ( 2 ) 25 3 1 6 0 0 T o t a l $ ( 5 5 1 ) $ 1 1 0 1 $ 1 1 4 8 1 $ ( 4 3 ) $ 1 7 6 1 $ ( 2 2 5 ) $ ( 3 6 ) $ ( 1 1 ) $ 1 2 1 25 3 1 7 0 0 2 8 9 9 2 1 O T H D E F C R - W O R K I N G C A I T A L D E P 0 5 - D G & T S E $ ( 1 , 5 4 ) $ ( 2 8 ) $ ( 4 1 5 ) $ ( 1 2 0 ) $ ( 2 1 3 ) $ ( 6 3 0 1 $ ( 1 0 2 ) $ ( 3 1 ) $ ( 6 ) 25 3 1 7 0 0 T o t a l $ 1 1 . 5 4 1 $ ( 2 8 1 $ 1 4 1 5 1 $ ( 1 2 0 1 $ ( 2 1 3 1 $ ( 6 3 0 ) $ ( 1 0 2 ) $ ( 3 1 ) $ ( 6 1 25 3 1 8 0 0 2 8 9 9 2 2 O T H D E F C R . W C D - P R O V O - P L A M & S S N P P S $ ( 2 7 3 ) $ ( 5 ) $ ( 7 5 ) $ ( 2 2 ) $ ( 3 5 ) $ ( 1 1 4 ) $ ( 1 6 ) $ ( 5 ) $ ( 1 ) 25 3 1 8 0 0 T o t a l $ ( 2 7 3 ) $ ( 5 1 $ ( 7 5 ) $ ( 2 2 ) $ ( 3 5 ) $ ( 1 1 4 ) $ ( 1 6 ) $ ( 5 ) $ ( 1 1 Gr a n d T o t a l $ 2 4 6 , 0 1 6 $ 4 , 1 7 4 $ 7 1 . 4 3 8 $ 1 8 . 8 3 6 $ 3 0 . 6 1 2 $ 1 0 0 , 5 4 7 $ 1 5 . 3 4 $ 4 , 4 0 0 $ 6 3 40 f 4 B14 ~~ R O C K Y M O U N T A I N PO W E R A D I V I S I O N O F P A F I C R P Ca s h W o r k i n g C a p i t a l ( A c u a l s ) Tw e l v e M o n t h A v e r a g e E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h - F a c t r R e v i s e d P r o t o c o l (A l t e d I n T h o u s n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A 1 l o c T o t a C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r 13 1 0 0 0 0 C A H S N P $ 2 2 . 9 9 9 $ 5 6 1 $ 6 . 5 2 4 $ 1 . 7 3 9 $ 2 . 5 3 8 $ 9 . 8 8 1 $ 1 . 2 9 6 $ 4 0 3 $ 5 8 $ 0 13 1 0 0 0 0 T o t l $ 2 2 . 9 9 9 $ 5 6 1 $ 6 . 5 2 4 $ 1 , 7 3 9 $ 2 , 5 3 8 $ 9 , 8 8 1 $ 1 . 2 9 6 $ 4 0 3 $ 5 8 $ 0 13 5 0 0 0 0 W O R K I N G F U N D S S G $ 3 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 13 5 0 0 0 0 T o t a l $ 3 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 14 1 0 0 0 0 N O T E S RE C E I V A B L E S O $ 9 1 8 $ 2 3 $ 2 6 7 $ 7 1 $ 1 0 3 $ 3 8 2 $ 5 3 $ 1 6 $ 2 $ 0 14 1 0 0 0 0 T o t l $ 9 1 8 $ 2 3 $ 2 6 7 $ 7 1 $ 1 0 3 $ 3 8 2 $ 5 3 $ 1 6 $ 2 $ 0 14 3 0 0 0 0 O T H E R A C C O U N T S R E C E I V A B L E S O $ 3 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 14 3 0 0 0 T o t a ¡ $ 3 $ 0 $ 1 $ 0 $ 0 $ 1 $ 0 $ 0 $ 0 $ 0 14 3 1 0 0 0 E M P L O Y E E R E C E I V A B L E S S O $ 2 8 8 $ 7 $ 8 4 $ 2 2 $ 3 2 $ 1 2 0 $ 1 7 $ 5 $ 1 $ 0 14 3 1 0 0 0 T o t l $ 2 8 8 $ 7 $ 8 4 $ 2 2 $ 3 2 $ 1 2 0 $ 1 7 $ 5 $ 1 $ 0 14 3 1 0 1 0 J O I N T O W N E R S H I P . 0 & M S O 0 0 0 0 0 0 0 0 0 14 3 1 0 1 0 T o t l 0 0 0 0 0 0 0 0 0 0 14 3 1 2 0 0 M I S C O T H E R L O A N S S O 0 0 0 0 0 0 0 0 0 14 3 1 2 0 0 T o t a l 0 0 0 0 0 0 0 0 0 0 14 3 2 6 0 0 P C L O A N S - E M P L O Y E E S O 0 0 0 0 0 0 0 0 0 14 3 2 6 0 0 T o t a l 0 0 0 0 0 0 0 0 0 0 14 3 3 0 0 J O I N T O W N E R R E C E I V A B L E S O $ 9 3 4 $ 2 4 $ 2 7 1 $ 7 2 $ 1 0 5 $ 3 9 $ 5 $ 1 6 $ 2 $ 0 14 3 3 0 0 0 T o t l $ 9 3 4 $ 2 4 $ 2 7 1 $ 7 2 $ 1 0 5 $ 3 8 9 $ 5 4 $ 1 6 $ 2 $ 0 14 3 5 1 0 0 C A H O V E R & S H O R T S O $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 14 3 5 1 0 0 T o t a l $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 14 3 5 5 0 0 U N D I S T W I R E T R A N S S O $ ( 5 2 ) $ ( 1 ) $ ( 1 5 ) $ ( 4 ) $ ( 6 ) $ ( 2 2 ) $ ( 3 ) $ ( 1 ) $ ( 0 ) $ 0 14 3 5 5 0 0 T o t l $ ( 5 2 ) $ ( 1 ) $ ( 1 5 ) $ ( 4 ) $ ( 6 ) $ ( 2 2 ) $ ( 3 ) $ ( 1 ) $ ( 0 ) $ 0 14 3 6 0 0 0 O T H E R A C C U N T S R E C E I V A B L E S O $ 1 2 . 8 1 5 $ 3 2 6 $ 3 . 7 2 2 $ 9 9 4 $ 1 . 4 2 $ 5 . 3 3 6 $ 7 3 8 $ 2 2 6 $ 3 3 $ 0 14 3 6 0 0 0 T o t l $ 1 2 . 8 1 5 $ 3 2 6 $ 3 , 7 2 2 $ 9 9 4 $ 1 , 4 4 2 $ 5 , 3 3 6 $ 7 3 8 $ 2 2 6 $ 3 3 $ 0 14 3 6 1 0 0 A I - P A C I F I C O R P F O U N D A T I O N S O $ 1 6 $ 0 $ 5 $ 1 $ 2 $ 7 $ 1 $ 0 $ 0 $ 0 14 3 6 1 0 0 T o t $ 1 6 $ 0 $ 5 $ 1 $ 2 $ 7 $ 1 $ 0 $ 0 $ 0 14 3 7 0 0 0 C S S O A R B I L L I N G S S O $ 3 . 3 1 5 $ 8 4 $ 9 6 3 $ 2 5 7 $ 3 7 3 $ 1 , 3 8 0 $ 1 9 1 $ 5 8 $ 8 $ 0 14 3 7 0 0 0 T o t l $ 3 . 3 1 5 $ 8 4 $ 9 6 3 $ 2 5 7 $ 3 7 3 $ 1 , 3 8 0 $ 1 9 1 $ 5 8 $ 8 $ 0 14 3 7 1 0 0 O T H E R A C C T R E C C C S S O $ ( 7 1 2 ) $ ( 1 8 ) $ ( 2 0 7 ) $ ( 5 5 ) $ ( 8 0 ) $ ( 2 9 6 ) $ ( 4 1 ) $ ( 1 3 ) $ ( 2 ) $ 0 14 3 7 1 0 0 T o t a l $ ( 7 1 2 ) $ ( 1 8 ) $ ( 2 0 7 ) $ ( 5 5 ) $ ( 8 0 ) $ ( 2 9 6 ) $ ( 4 1 ) $ ( 1 3 ) $ ( 2 ) $ 0 23 0 0 0 0 0 A R O L I A - D E E R C R E E K M I N E R E C L A T I O N S E $ ( 2 , 4 0 1 ) $ ( 4 4 ) $ ( 6 4 6 ) $ ( 1 8 6 ) $ ( 3 3 1 ) $ ( 9 7 9 ) $ ( 1 5 8 ) $ ( 4 7 ) $ ( 9 ) $ 0 23 0 0 0 0 0 T o t a l $ ( 2 , 4 0 1 ) $ ( 4 4 ) $ ( 6 4 6 ) $ ( 1 8 6 ) $ ( 3 3 1 ) $ ( 9 7 9 ) $ ( 1 5 8 ) $ ( 4 7 ) $ ( 9 ) $ 0 23 2 0 0 0 0 " D E P E N D E N T C A R E R E I M B U R S E M E N T . C U R R E N T Y S O $ ( 5 0 ) $ ( 1 ) $ ( 1 4 ) $ ( 4 ) $ ( 6 ) $ ( 2 1 ) $ ( 3 ) $ ( 1 ) $ ( 0 ) $ 0 23 2 0 0 0 0 ' H E A T H R E I M B U R S E M E N T . C U R R E N T Y E A ' S O $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 23 2 0 0 0 0 ' I B E W 5 7 D E P E N D E N T C A R E R E I M B U R S E M E N T . C S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 23 2 0 0 0 0 ' I B E W 57 HE A L T H RE I M B U R S E M E N T . CU R R E N T Y S O $ ( 6 ) $ ( 0 ) $ ( 2 ) $ ( 0 ) $ ( 1 ) $ ( 3 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 23 2 0 0 0 0 6 5 9 T r a i n i n g T r u t - C o m p M a t c h S O 0 0 0 0 0 0 0 0 0 23 2 ~ ~ A c d e n t l D e a t h & D i s a b l U t y L l a b l U t y S O 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 A c Se v e r a - R e c l a s s t o Lo n T e r m S O $ 4 . 1 6 2 $ 1 0 6 $ 1 . 2 0 $ 3 2 3 $ 4 6 8 $ 1 . 7 3 3 $ 2 4 0 $ 7 3 $ 1 1 $ 0 23 2 0 0 0 0 C a l IS O T r a n s P a y a b l e S G $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 23 2 0 0 0 0 C o n t n u a t i P a y S O 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 C R E D I T U N I O N W I T H H O L D I N G S S O $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 23 2 0 0 0 0 D E L T A DE N T A L S O 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 D e n t a l In s u r a n c e W i t h l d i n g S O 0 0 0 0 0 0 0 0 0 1o f 3 ~~ ~ \ ~ a : O U N T A I N Ca s h W o r k i n g C a p i t a l ( A c t u a l s ) Tw e l v e M o n t h A v e r a g e E n d i n g - D e c e m b e r 2 0 0 7 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t AJ l o c To t a l Ca l i f Or e g o n Wa s h Wy - P P L Ut a h Id a h o Wy - U P L FE R C Ot h e r 23 2 ~ ~ De n d e n t L i f e I n s u r a n c W i t h h o l d n g SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 DE P E N D E N S U P P O R T / L E V Y W I T H H O L D I N G S SO $( 4 ) $( 0 ) $ ( 1 ) $( 0 ) $ ( 0 ) $( 2 ) $( 0 ) $( 0 ) $( 0 ) $0 23 2 0 0 0 0 DR A P E R C I T Y S T O R M D R A I N SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 EA T H S H A R E O R E G O N P A Y R O L L D E D U C T I O N SO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 23 2 0 0 0 0 ES O P A C C R U A L SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 FL A T H E A D E L E C T R I C C O - O P L I A B I L I T Y SE 0 0 0 0 0 0 0 0 0 23 2 ~ ~ Fo l d e l C r e e k / C y p r s C o a l P u r c h SE 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 Ge n w l C o a l C o I n c SE 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 GU L C a s h F u n d ( M e t L i f e ) SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 HE A T H / F I T N E S S F A C I L I T Y L I A I L I T Y SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 HM O H E A T H P L A N SO $( 4 9 ) $ ( 1 ) $( 1 4 ) $( 4 ) $( 5 ) $( 2 0 ) $( 3 ) $ ( 1 ) $( 0 ) $0 23 2 0 0 0 0 IB E W 5 7 M E D I C A I N S U R A C E SO $2 $0 $1 $0 $0 $1 $0 $0 $0 $0 23 2 0 0 0 0 IB E W U n i v e r s l U f e SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 In c n t v e P l a n - P o w r S u p p l y SO 0 0 0 0 0 0 0 0 0 23 2 ~ ~ In c n t i v e P l a n - W t & T SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 In t e r n t i o n a A s s i g n A d l SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 JO I N T O W N E R R E C E I V A B L E S - C R E D I T SE $ ( 1 . 2 1 6 ) $( 2 2 ) $( 3 2 7 ) $( 9 4 ) $ ( 1 6 8 ) $ ( 4 9 6 ) $( 8 0 ) $ ( 2 4 ) $( 4 ) $0 23 2 0 0 0 0 K- P l u s E m p l y e C o n t r b u t o n s . F i x e d SO $ ( 5 1 2 ) $( 1 3 ) $ ( 1 4 9 ) $( 4 0 ) $( 5 8 ) $ ( 2 1 3 ) $( 2 9 ) $ ( 9 ) $ ( 1 ) $0 23 2 0 0 0 0 LI F E I N S U R A C E W I T H H O L D I N G SO $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $ ( 0 ) $0 23 2 0 0 0 LU M E N O S H E A L T H P L A SO 0 0 0 0 0 0 0 0 0 23 2 0 ME D I C A L I N S U R A C E W I T H H O L D I N G SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 Me d c a r e S u b s i d i e s P a y a b l e t o F A S 1 0 6 T r SO $ ( 1 , 0 5 5 ) $( 2 7 ) $( 3 0 ) $( 8 2 ) $ ( 1 1 9 ) $ ( 4 3 9 ) $( 6 1 ) $ ( 1 9 ) $( 3 ) $0 23 2 0 0 0 Me t Pa y SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 ME T P ' A Y H O M E & A U T O W I T H H O L D I N G S SO $2 $0 $1 $0 $0 $1 $0 $0 $0 $0 23 2 0 0 0 ME T L I F E D E N T A L I N S U R A C E SO $ ( 1 6 9 ) $( 4 ) $( 4 9 ) $( 1 3 ) $ ( 1 9 ) $( 7 0 ) $( 1 0 ) $( 3 ) $ ( 0 ) $0 23 2 0 0 0 0 ME T L I F E M E D I C A L I N S U R A N C E SO $( 3 . 0 5 8 ) $( 7 8 ) $( 8 8 8 ) $ ( 2 3 7 ) $ ( 3 4 4 ) $ ( 1 . 2 7 3 ) $( 1 7 6 ) $( 5 4 ) $ ( 8 ) $0 23 2 0 0 0 0 ME T L I F E V I S I O N I N S U R A N C E SO $( 2 0 ) $ ( 1 ) $( 6 ) $( 2 ) $( 2 ) $( 9 ) $ ( 1 ) $( 0 ) $( 0 ) $0 23 2 0 0 0 Mo u n t a i n F u e l S u p p l y C o SE 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 MU T U A L A I D W I T H H O L D I N G SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 OR E G O N B U R N U N I T P A Y R O L L D E D U C T I O N S SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 OT H E R E M P L O Y E E B E N E F I T S SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 OT H E R P A Y R O L L L I A I L I T Y SO $ ( 1 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $ ( 1 ) $( 0 ) $ ( 0 ) $( 0 ) $0 23 2 0 0 0 0 Pa y r o l l R e c n c i U a t i o n SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 Pr e T a x M e d i c l W i t h h o l d l n s SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 PR O V I S I O N F O R W O R K E R S ' C O M P E N S A T I O N SO $ ( 2 7 9 ) $( 7 ) $( 8 1 ) $ ( 2 2 ) $ ( 3 1 ) $ ( 1 1 6 ) $ ( 1 6 ) $ ( 5 ) $ ( 1 ) $0 23 2 0 0 0 Sa l e s i n c e n t i v e A c r u a l SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 SA V I N G S B O N D S W I T H H O L D I N G S SO $( 0 ) $ ( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $0 23 2 ~ ~ Sp o u s L i f e I n s u r a n c W i t h l d n g SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 Sp r i n g C r e k C o l ~ C e n t D a P u r c h a s e SE 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 St o c k / 4 0 1 ( k ) W i t h h o l d n g SO 0 0 0 0 0 0 0 0 0 23 2 0 0 0 0 UN I O N D U E S I N T R I B U T I O N S W I T H H O L D I N G SO $( 0 ) $( 0 ) $( 0 ) $ ( 0 ) $ ( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $0 23 2 0 0 0 UN I T E D F U N D / C H A I T A B L E W I T H H O L D I N G S SO $( 3 ) $( 0 ) $ ( 1 ) $( 0 ) $( 0 ) $ ( 1 ) $( 0 ) $ ( 0 ) $ ( 0 ) $0 23 2 0 0 0 0 WE S T V A L L E Y C I T Y S T O R M D R A I N S F E E SO $ ( 2 3 9 1 $( 6 1 $( 6 9 ) $( 1 9 1 $( 2 7 1 $( 1 0 0 1 $ ( 1 4 ) $( 4 1 $ ( 1 1 $0 23 2 0 0 0 0 T o t l $ ( 2 , 4 9 5 ) $( 5 5 ) $ ( 6 9 9 ) $ ( 1 9 4 ) $ ( 3 1 2 ) $ ( 1 , 0 2 8 ) $ ( 1 5 4 ) $( 4 7 ) $ ( 8 ) $0 20 f 3 ~ ~ g ~ ~ ; c o ~ O U N T A I N Ca s h W o r k i n g C a p i t a l ( A c t u a l s ) Tw e l v e M o n t h A v e r a g e E n d i n g - D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A 1 l o c T o t a l C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r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o t a l $ ( 5 , 6 0 5 ) $ ( 1 0 3 ) $ ( 1 , 5 0 8 ) $ ( 4 3 5 ) $ ( 7 3 ) $ ( 2 , 2 8 6 ) $ ( 3 6 9 ) $ ( 1 1 1 ) $ ( 2 1 ) $ 0 25 4 1 0 5 0 A R O / R E G D I F F . D E E R C R E E K M I N E R E C L A M A O T H E R $ ( 3 0 ) 5 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 5 0 $ ( 3 0 ) 25 4 1 0 5 0 A R O I R E G D I F F . D E E R C R E E K M I N E R E C L A M A S E $ ( 4 5 7 ) $ ( 8 ) $ ( 1 2 3 ) $ ( 3 5 ) $ ( 6 3 ) $ ( 1 8 6 ) $ ( 3 0 ) $ ( 9 ) $ ( 2 ) $ 0 25 4 1 0 5 0 R E G L 1 A B - A R O / R E G D I F F D E E R C R E E K M I N E R E C S E $ 2 0 $ 0 $ 5 $ 2 $ 3 $ 8 $ 1 $ 0 5 0 $ 0 25 4 1 0 5 0 T o t a l $ ( 4 6 8 ) $ ( 8 ) $ ( 1 1 8 ) $ ( 3 4 ) $ ( 6 0 ) $ ( 1 7 8 ) $ ( 2 9 ) $ ( 9 ) $ ( 2 ) $ ( 3 0 ) Gr a n d T o t a l $ 2 9 , 5 5 8 $ 7 9 7 $ 8 , 6 4 5 $ 2 . 2 5 0 $ 3 . 0 3 3 $ 1 2 , 7 0 7 $ 1 . 5 9 5 $ 4 9 8 $ 6 4 $ ( 3 0 ) 30 f 3 B15 ~R O C K Y M O U N T A I N PO W R .O I V l I ( O F P A C I ~ Mi s c e l l a n e o u s R a t e B a s e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o t i o n M e t h o d - F a c t o r R e v i s e P r o t o c l (A U t e I n T h o u s a n ) Pr i m a A c u n t S e c n d A c u n t A U o c T o t a l C a l i f O r n W a s h W y . p P L U t a h I d a h o W y - U P L F E R C O t h e r 11 4 0 1 1 4 0 E L E C T R I P L N T A C Q U I S I T O N A D J U S T M E N T S S G S 1 5 7 , l 9 4 S 2 , 9 0 $ 4 3 , 2 9 5 S 1 2 , 3 6 S 1 9 , 9 1 4 S 6 5 . 7 4 8 S 9 , 5 0 7 $ 2 : 8 4 S 6 2 0 $ 0 11 4 0 0 0 0 T o t S 1 5 7 , 1 9 4 $ 2 , 9 0 4 $ 4 3 , 2 9 5 S 1 2 , 3 6 0 S 1 9 , 9 1 4 $ 6 Ù 4 8 S 9 : 5 0 7 $ 2 , 8 4 5 $ 6 2 0 $ 0 11 5 0 1 1 4 0 A C C U M P R O V E L C T R I C P l T A C Q U I S I T I O N A D S G S ( 8 5 , 3 6 ) S ( 1 , 5 7 7 S ( 2 3 , 5 1 3 ) S ( 6 , 7 1 3 ) S ( 1 0 , 8 1 5 ) S ( 3 5 . 7 0 6 ) S I 5 ; 1 6 3 1 S f ; 5 4 5 1 : 1 3 3 7 1 S O 11 5 0 0 0 0 T o t l S ( 8 5 , 3 6 1 S ( 1 , 7 7 S ( 2 3 , 5 1 3 ) S ( 6 , 7 1 3 ) S ( 1 0 , 8 1 5 1 S Î 3 Ù 0 6 j S 5 1 6 3 S 1 5 4 5 3 3 7 $ 0 16 5 1 0 0 0 1 3 2 0 0 P R E P A I D I N S U R A C E S E S I 6 0 S 3 $ 4 3 $ 1 2 S 2 2 S 6 5 S l l S 3 S l S O 16 5 1 0 0 0 1 3 2 0 0 1 P R E P A I D I N S U R A C E - S P E C I A L C O V E R A G E S O S O $ 0 $ 0 S O S O S O S O $ 0 $ 0 16 5 1 0 0 1 3 2 0 0 P R E P A I D I N S U R A N C E . B U R G L A R Y & R O B B E R Y S O S O S O $ 0 $ 0 $ 0 S O $ 0 $ 0 $ 0 16 5 1 0 0 0 1 3 2 0 0 P R E P A I D I N S U R A N C E . F O R E I G N L I A I L I T Y S O $ 0 $ 0 $ 0 S O S O $ 0 $ 0 $ 0 $ 0 16 5 1 0 0 1 3 2 0 5 P R E P A I D I N S U R A N C E - J I M B R I D E R O P E R A T I O S O $ 0 $ 0 $ 0 S O $ 0 $ 0 $ 0 S O $ 0 16 5 1 0 0 1 3 2 0 0 P R E P A I D I N S U R A N C E - L E A S E B A C K L I A B I L I T Y S O S O $ 0 S O S O S O S O $ 0 S O $ 0 16 5 1 0 0 1 3 2 0 0 7 P R E P A I D I N S U R A C E - W V O O A K O P E R A T I O N S S O $ 0 $ 0 S O $ 0 S O S O S O $ 0 S O 16 5 1 0 0 1 3 2 0 0 P R E P A I D I N S U R A E - P U B L I C L I A I L I T Y & P S O S l , 5 7 8 S 4 0 S 4 5 8 S 1 2 2 $ 1 7 8 S 6 5 7 S 9 1 $ 2 8 $ 4 $ 0 16 5 1 0 0 1 3 2 0 0 P R E P A I D I N S U R A N C E - J O I N T V E N T U R E H U N T E S O $ 0 S O $ 0 S O $ 0 S O $ 0 S O $ 0 16 5 1 0 0 1 3 2 0 1 0 P R E P A I D I N S U R A N C E - J O I T V E N T U R E H U N T E R S O $ 0 S O S O $ 0 $ 0 S O $ 0 S O S O 16 5 1 0 0 1 3 2 0 1 2 P R E P A I D IN S U R A E - A L L P U R P S E IN S U R A C E S O S 7 , 6 6 S l 9 5 S 2 , 2 7 $ 5 9 S 8 6 $ 3 , 1 9 3 S 4 4 1 S l 3 5 $ 2 S O 16 5 1 0 0 1 3 2 0 1 3 P R E P A I D I N S U R A C E . 0 & 0 L I A B I L I T Y S O S l , 3 2 5 S 3 4 S 3 8 5 S l O 3 S 1 4 9 S 5 5 S 7 6 S 2 3 S 3 $ 0 16 5 1 0 0 0 1 3 2 0 1 5 P R E P A I D I N S U R A N C E - F O O T E C R E E K S G $ 0 S O $ 0 S O $ 0 S O S O S O $ 0 16 5 1 0 0 0 1 3 2 0 1 6 P R E P A I D I N S - M I N O R l T Y O W N E D P L N T S S O S 3 6 1 S 9 S l 0 5 S 2 8 $ 4 1 S l 5 0 $ 2 1 S 6 S l $ 0 18 5 1 0 0 0 1 3 2 0 4 P R E P A I D W O R K E R S C O M P E N S A T I O N S O S 2 2 4 $ 6 S 6 5 S 1 7 $ 2 5 S 9 3 S 1 3 $ 4 S l S O 16 5 1 0 0 1 3 2 0 5 0 P R E P A I D I B E W 5 7 M E D I C A L S O S 1 5 S O $ 4 S l S 2 S 6 S l $ 0 $ 0 S O 16 5 1 0 0 1 3 2 0 5 5 P R E P A I D E M P L O Y E E B E N E F I T C O S T S S O $ 1 . 0 4 S 2 7 $ 3 0 S 8 1 S l 1 8 S 4 3 5 $ 6 0 S 1 8 $ 3 S O 16 5 1 0 0 1 3 2 7 2 2 U C P R P D C A P P R O P I N S O S l , l 9 6 S 3 0 S 3 4 7 $ 9 3 S I 3 5 $ 4 9 8 S 6 9 $ 2 1 S 3 $ 0 16 5 1 0 0 0 1 3 2 7 2 3 U C P R P D C A P L 1 A B I N S O $ 3 S 9 S 9 9 S 2 6 S 3 8 $ 1 4 2 S 2 0 S 6 S I S O 16 5 1 0 0 0 T o t a l S 1 3 , 9 1 4 5 3 5 5 4 . 3 8 5 1 . 7 9 5 1 , 6 9 5 5 . 7 9 2 $ 8 2 5 2 4 5 1 3 6 S O 16 5 2 0 0 0 1 3 2 1 0 1 P R E P A I D P R O P E R T Y TA X G P S 5 7 , 8 8 9 S 2 0 0 $ 2 , 2 9 2 S 6 1 2 S 8 8 7 5 3 , 2 8 5 $ 4 5 4 5 1 3 9 S 2 0 $ 0 16 5 2 0 0 0 1 3 2 1 0 2 C A . P R E P A I D P R O P E R T Y T A X G P S 5 0 S O S O $ 0 S O S O 5 0 $ 0 $ 0 16 5 2 0 0 0 1 3 2 1 0 3 U T . P R E P A I D P R O P E R T Y T A X G P S 5 0 S O S O S O S O S O S O S O S O 16 5 2 0 0 0 1 3 2 1 1 0 S H O - B N . P R E P A I D P O S S E S S O R Y I N T E R E S T G P S S O S O S O 5 0 $ 0 $ 0 $ 0 $ 0 $ 0 16 5 2 0 0 0 1 3 2 2 0 0 . P r e p i d T a x e s ( F e d a l , S t a t e , L o c a l ) . S O $ 4 0 $ 1 S 1 2 S 3 $ 4 S 1 7 $ 2 $ 1 S O S O 16 5 2 0 0 1 3 2 9 0 2 P R E P F E E S . W A S H U T I L & T R A N S P C O M M I S S I O N W A $ 0 $ 0 $ 0 $ 0 S O S O $ 0 $ 0 S O 16 5 2 0 0 1 3 2 9 0 P R E P F E E S - I D A H O P U B U T I L C O M M I S S I O N L O U $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 S O 16 5 2 0 0 0 1 3 2 9 0 5 P R E P F E E S . W Y O P U B l i C S E R V I C E C O M M I S S I O N W V U $ 0 S O S O $ 0 $ 0 $ 0 $ 0 $ 0 S O 16 5 2 0 0 0 1 3 2 9 1 0 P R E P A Y M E N T OF H A R D W A R E & S O F T W A R E S O $ 0 S O $ 0 S O $ 0 $ 0 S O $ 0 S O 16 5 2 0 0 0 T o t a l S 7 , 9 2 9 $ 2 0 1 $ 2 , 3 0 3 $ 6 1 5 S 8 9 2 S 3 , 3 0 1 $ 4 5 6 S 1 4 0 S 2 0 $ 0 16 5 2 1 0 0 1 3 2 0 9 5 P R E P A I D E M I S S I O N S P E R M I T F E E S ( U T ) S G $ 6 0 $ 1 1 $ 1 6 6 $ 4 7 S 7 6 S 2 5 2 S 3 6 S l 1 S 2 S O 16 5 2 1 0 0 1 3 2 3 1 0 P R E P A I D R A T I N G A G N C Y S O S 5 1 $ 1 $ 1 5 S 4 $ 6 S 2 1 $ 3 S l S O S O 16 5 2 1 0 0 1 3 2 6 0 O T H P R E P A Y - M E D F O R D E N T E R P R I S E . R E N T S O $ 0 $ 0 S O $ 0 $ 0 S O S O S O S O 16 5 2 1 0 0 1 3 2 6 0 3 O T H P R E P A Y - A S H T O N P L A N T L A N D S G S 1 0 $ 0 S 3 S I S l S 4 S I S O $ 0 S O 16 5 2 1 0 0 1 3 2 6 0 6 O T H E R P R E P A Y . L E A S E C O M M I S S I O N S S O S 4 3 $ 1 S 1 2 S 3 $ 5 S 1 8 S 2 S l S O $ 0 16 5 2 1 0 0 1 3 2 6 0 7 O T H E R P R E P . F E R C L A N D S G S O S O S O S O $ 0 $ 0 S O S O S O 16 5 2 1 0 0 1 3 2 6 2 0 P R E P A Y M E N T S . W A T E R RIG H T S LE A S E S G S 4 2 5 S 8 S l 1 7 S 3 3 S 5 4 S 1 7 8 $ 2 6 $ 8 S 2 S O 16 5 2 1 0 0 1 3 2 6 2 5 P R E P A Y M E N T S - e E S I W A Y / S E M P R A . D S M E N E R G Y S S G S 4 8 0 S 9 S l 3 2 S 3 8 $ 6 1 $ 2 0 1 S 2 9 S 9 $ 2 S O 16 5 2 1 0 0 1 3 2 6 3 P R E P A I D O R R E N E W A L & H A I T A T R E S T O R A T I O N O T H E R S 3 6 9 S O $ 0 S O $ 0 S O $ 0 $ 0 $ 0 $ 3 6 9 16 5 1 0 0 1 3 2 6 5 0 P R E P A I D D U E S S E S 2 , 5 8 7 $ 4 7 $ 6 9 6 S 2 0 1 $ 3 5 7 S I , 0 5 5 $ 1 7 0 S 5 1 S 1 0 $ 0 16 5 1 0 0 1 3 2 7 0 0 P R E P A I D R E N T G P S S 2 5 9 $ 7 $ 7 5 S 2 0 $ 2 9 S l 0 8 $ 1 5 S 5 $ 1 $ 0 16 5 2 1 0 0 1 3 2 7 0 1 I N T E R C O P R E P A I R E N T G P S $ 0 $ 0 S O $ 0 S O S O S O S O $ 0 16 5 2 1 0 0 1 3 2 7 0 5 P r e p a i d P o l e C o n t a c t S G S 2 1 1 $ 4 S 5 8 S 1 7 S 2 7 S 8 8 S 1 3 $ 4 S I S O 16 5 2 1 0 0 1 3 2 7 3 5 P R E P A I D R E N T W E S T V A L E Y S G S O S O $ 0 S O $ 0 S O S O S O S O 16 5 1 0 0 1 3 2 7 4 0 P R E P A I D O & M W I N D S G $ 3 0 S 6 $ 8 4 S 2 4 S 3 9 $ 1 2 7 S 1 8 $ 6 S l $ 0 16 5 2 1 0 0 1 3 2 8 2 5 P r e p a i d L G I A T r a n s m i s s I o n S G S 3 . 0 2 S 5 6 S 8 3 S 2 3 8 $ 3 8 3 S I , 2 6 4 S 1 8 3 S 5 5 $ 1 2 $ 0 16 5 2 1 0 0 1 3 2 P R E P A Y M E N T S - O T H E R S E S 7 2 $ 1 S 1 9 S 6 S 1 0 S 2 9 S 5 S I S O $ 0 16 5 1 0 0 1 3 2 9 0 P R E P A Y M E N T S . O T H E R S O $ 6 8 5 $ 1 7 $ 1 9 9 $ 5 3 S 7 7 S 2 8 5 S 3 9 S 1 2 $ 2 $ 0 16 5 2 1 0 0 1 3 2 9 0 1 P R E F E E S . O R E G O N P U B U T I L C O M M I S S I O N O R S 6 2 6 S O S 6 2 6 $ 0 S O $ 0 S O $ 0 $ 0 S O 16 5 2 1 0 0 1 3 2 9 0 2 P R E P FE E S - W A S H UT I L & TR A N S P C O M M I S S I O N W A S O S O $ 0 $ 0 S O $ 0 S O S O S O 16 5 2 1 0 0 1 3 2 9 0 3 P R E P F E E S . . T A H P U B l i C S E R V I C E C O M M I S S I O N U T S l , 7 7 8 S O S O S O S O $ 1 , 7 7 8 $ 0 S O $ 0 $ 0 16 5 2 1 0 0 1 3 2 9 0 P R E P F E E S . I D A H O P U B U T i L C O M M I S S I O N L O U S 1 7 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 7 4 $ 0 $ 0 $ 0 10 1 3 ~R O C K Y M O U N T A I N PO W E R .. Q l V I S I Q O F P A I f I C O J Mi s c e l l a n e o u s R a t e B a s e ( A c t u a l s ) Ba l a n c e a s o f D e c m b e r 2 0 0 7 Al l o t i o n M e t h o d - F a c t o r R e v i s e P r o t o c l (A l l o c a t e d I n T h o u s a n d s ) Pr i m a r y A c u n t S e c n d a r A c o u n t A 1 l o c T o t l C a l i f O r e g n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r 16 5 2 1 0 0 1 3 2 9 0 P R E P F E E 5 - W Y O P U B L I C S E R V I C E C O M M I S S I O N W Y P S ( 0 ) S O S O S O S ( 0 ) S O S O S O S O S O 16 5 2 1 0 0 1 3 2 9 1 0 P r e p a y m e n l S - H a r d w a r e & S o f r e S O S 4 , 6 4 8 S 1 1 8 S I , 3 5 S 3 6 1 S 5 2 3 S I . 9 3 5 S 2 6 8 S 8 2 S 1 2 S O 16 5 2 1 0 0 1 3 2 9 2 4 O T H P R E P A Y - Q R E G O N D O E F E E O R S 2 8 6 S O S 2 8 6 S O S O S O S O S O S O S O 16 5 2 1 0 0 1 3 2 9 2 6 P R E P A I D R O Y A L T I E S S E S 8 2 3 S 1 5 S 2 2 1 S 6 4 S 1 1 4 S 3 3 S 5 4 S 1 6 S 3 S O 16 5 2 1 0 0 1 3 2 9 9 8 P R E P A I D I N S U R A N C E S O S ( 1 , 0 1 3 ) S ( 2 6 ) S ( 2 9 4 ) S ( 7 9 ) S ( 1 1 4 ) S ( 4 2 2 ) S ( 5 8 ) S ( 1 8 ) S ( 3 ) $ 0 16 5 2 1 0 0 1 3 2 9 9 P R E P A Y - R E C L A S T O L T S O $ ( 1 , 7 3 5 ) S ( 4 4 ) S ( 5 0 ) S ( 1 3 5 ) $ ( 1 9 5 ) $ ( 7 2 2 ) $ ( 1 0 0 ) $ ( 3 1 ) S ( 4 ) S O 16 5 2 1 0 0 1 3 4 U T P R E P A Y R E C L A S S S O S 2 , 7 4 8 $ 7 0 S 7 9 8 S 2 1 3 $ 3 0 9 S I , I 4 4 $ 1 5 8 $ 4 8 $ 7 $ 0 16 5 2 1 0 0 1 8 2 6 0 P R E P A Y M E N T - Q T H E R S E 0 0 0 S O S O S O S O 0 S O 16 5 2 1 0 0 T o t a l S 1 7 , 4 5 4 S 3 0 2 $ 4 , 8 9 1 $ 1 , 1 0 9 $ 1 , 7 6 0 $ 7 . 7 9 $ 1 , 3 6 $ 2 6 0 $ 4 7 $ 9 16 5 5 0 1 3 2 4 0 0 P R E P A I D - T A X E S S E S O S O S O S O S O S O S O S O S O 16 5 5 0 0 0 T o t a l $ 0 $ 0 S O $ 0 S O $ 0 S O $ 0 $ 0 $ 0 22 8 1 1 0 0 2 8 0 3 0 1 A C C . P R O V o P R O P I N S . - T H E R M A L S O S O S O S O S O S O S O S O S O S O 22 8 1 1 0 0 T o t a l $ 0 S O S O S O $ 0 5 0 $ 0 $ 0 $ 0 $ 0 22 8 1 2 0 0 2 8 0 2 9 0 S T O R M R E I M U R S E M E N T S S O S 6 9 S 2 S 2 0 S 5 S 8 S 2 9 $ 4 S I S O S O 22 8 1 2 0 0 2 8 0 A C C . P R O V o P R O P I N S . - r & D L I N E S S O $ ( 6 9 ) $ ( 2 ) S ( 2 0 ) $ ( 5 ) $ ( 8 ) S ( 2 9 ) $ ( 4 ) $ ( 1 5 ( 0 ) 5 0 22 8 1 2 0 0 T o t l $ 0 $ 0 $ 0 S O S O $ 0 $ 0 $ 0 $ 0 $ 0 22 8 2 1 0 0 2 8 0 3 1 1 A C C . P R O V . I & 0 - E X C L . A U T O S O $ ( 5 , 8 7 1 ) $ ( 1 4 9 ) $ ( 1 , 7 0 5 ) $ ( 4 5 ) 5 ( 6 6 0 ) 5 ( 2 . 4 4 4 ) S ( 3 3 ) $ ( 1 0 3 ) $ ( 1 5 ) 5 0 22 8 2 1 0 0 To t a l $ ( 5 8 7 1 \ $ 1 1 4 9 \ $ ( 1 7 0 5 1 $ i 4 5 5 1 $ 1 6 6 0 1 $ ( 2 , 4 4 ) $ ( 3 3 8 ) $ ( 1 0 3 ) $ f 5 ) S O 22 8 2 2 0 0 2 8 0 3 1 2 A C C . P R O V . I & D - A U T O S O S Î i n i S ( 4 j $ ( 5 1 Î $ ( 1 4 j S ( 2 0 j $ ( 7 4 ) $ ( 1 0 1 S ( 3 ) (0 ) S O 22 8 2 2 0 O T o t a l $ 1 1 7 7 $ ( 4 ) $ ( 5 1 ) 5 ( 1 4 ) 5 ( 2 0 ) $ ( 7 4 ) $ ( 1 0 ) $ ( 3 1 $ ( 0 1 S O 22 8 2 3 0 0 2 8 0 3 1 3 A C C , P R O V . I & D - C O N S T . S O S ( 6 ) S ( 0 ) $ ( 2 ) $ ( 0 ) $ ( 1 ) $ ( 3 ) $ ( 0 ) S ( 0 ) $ ( 0 ) $ 0 22 8 2 3 0 0 T o t a l $ ( 6 ) $ ( 0 ) $ ( 2 ) $ ( 0 ) $ 1 1 $ ( 3 ) $ ( 0 ) $ ( 0 ) $ ( 0 1 S O 22 8 3 0 0 0 1 8 7 2 4 0 C O N T R A R E G A S S E T - T R A S I T I O N P l N S E V E R S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 22 8 3 0 2 8 0 3 1 9 A C C R U A L - T R A N S I T I O N P l S E V E R A C E P A Y M E N S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 S O $ 0 $ 0 22 8 3 0 0 2 8 0 3 3 F A S 1 1 2 B O O K R E S E R V E S O $ ( 1 6 , 8 0 ) $ ( 4 2 7 ) S ( 4 , 8 8 ) S ( 1 , 3 0 ) $ ( 1 , 8 9 1 ) S ( 6 , 9 9 ) $ ( 9 6 7 ) $ ( 2 9 6 ) S ( 4 3 ) $ 0 22 8 3 0 0 0 2 8 0 3 4 S U P P L . P E N S I O N B E N E F I T S I R E T I R E A L L O W ) S O $ ( 2 , 5 2 5 ) $ 1 6 4 1 $ 1 7 3 1 $ ( 1 9 6 1 S ( 2 6 4 ) $ ( 1 , 0 5 1 1 $ ( 1 4 5 ) $ 1 4 4 1 $ ( 6 ) S O 22 8 3 0 0 0 To t a l $ 1 1 9 , 3 3 4 1 $ ( 4 9 1 ) $ 1 5 . 6 1 6 1 $ 1 1 , 5 0 0 ) $ ( 2 , 1 7 5 ) $ 1 8 , 0 5 0 1 $ ( 1 , 1 1 3 ) $ 1 3 4 1 1 $ ( 5 0 ) S O 22 8 3 4 0 0 2 8 0 3 2 1 F A S 1 0 6 - P A C I F I C O R P E X C L , C O A L M I N E S S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 22 8 3 4 0 0 T o t a l S O $ 0 $ 0 $ 0 S O S O $ 0 S O S O $ 0 22 8 3 5 0 2 8 0 P E N S I O N S O S O $ 0 $ 0 $ 0 $ 0 $ 0 S O S O $ 0 22 8 3 5 2 8 0 3 5 0 P e n s i o n - L o c l 57 S O $ ( 1 , 0 5 2 1 $ ( 2 7 ) $ ( 3 0 6 ) $ ( 8 2 ) $ ( 1 1 8 1 $ ( 4 3 8 ) S ( 6 1 ) $ ( 1 9 ) $ ( 3 ) S O 22 8 3 5 0 0 T o t a l $ 1 1 , 0 5 2 ) $ 1 2 7 1 $ ( 3 0 6 ) $ ( 8 2 ) $ 1 1 1 8 1 $ ( 4 3 8 ) 5 ( 6 1 ) $ 1 1 9 1 $ ( 3 ) S O 22 8 4 2 0 0 2 8 4 9 1 0 D E C O M M I S S I O N I N G L I A B I L I T Y T R O J D $ ( 2 , 4 8 4 ) $ ( 4 6 ) $ ( 6 8 1 ) 5 ( 1 9 5 ) $ ( 3 2 0 ) $ ( 1 , 0 3 4 ) $ ( 1 5 3 ) $ ( 4 6 ) $ ( 1 0 ) $ 0 22 8 4 2 0 0 2 8 4 9 1 2 T R O J A N W O R K I N G F U N D S B A L A N C E S - N E T T R O J D $ 0 S O $ 0 S O $ 0 $ 0 $ 0 S O S O 22 8 4 2 0 0 T o t l $ ( 2 , 4 8 ) $ 1 4 6 1 $ ( 6 8 1 1 $ ( 1 9 5 1 $ I 3 2 0 ! $ ( 1 , 3 4 1 $ 1 1 5 3 1 $ ( 4 6 1 $ ( 1 0 ) S O 23 0 0 0 0 2 8 4 9 1 8 A R O L I A B - T R O J A N N U C L E A R P L A N T T R O J P $ ( 2 , 2 7 4 ) S ( 4 2 ) S ( 6 2 4 ) $ ( 1 7 8 ! $ ( 2 9 2 ) $ ( 9 4 7 ) S ( 1 3 9 ) S ( 4 2 ) S ( 9 ) $ 0 23 0 0 0 0 0 T o t a $ ( 2 , 2 7 4 ! $ 1 4 2 ! $ ( 6 2 4 ) $ ( 1 7 8 1 $ ( 2 9 2 1 $ ( 9 4 7 1 $ ( 1 3 9 ! $ ( 4 2 ) $ ( 9 1 $ 0 25 3 2 8 9 0 5 U N E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E C A $ ( 2 3 0 ) S ( 2 3 0 ) $ 0 $ 0 S O $ 0 $ 0 $ 0 $ 0 $ 0 25 3 2 8 9 U N E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E l O U S ( 7 6 ) S O S O $ 0 $ 0 $ 0 S ( 7 6 ) $ 0 $ 0 $ 0 25 3 0 0 0 0 2 8 9 0 U N E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E O R $ ( 1 , 9 5 9 ) $ 0 $ ( 1 , 9 5 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 S O 25 3 0 0 0 2 8 9 0 5 U N E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E U T S ( 7 4 5 ) $ 0 S O S O $ 0 S ( 7 4 5 ) $ 0 $ 0 S O S O 25 3 0 0 2 8 9 0 U N E A R N E D JO I N T US E PO L E CO N T A C T RE V E N U E W A $ ( 3 9 0 ) $ 0 S O $ ( 3 9 0 ) S O $ 0 $ 0 $ 0 $ 0 $ 0 25 3 2 8 9 0 0 5 U N E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E W Y P S ( 1 7 3 ) S O S O S O S ( 1 7 3 ) S O S O S O S O S O 25 3 2 8 9 0 0 U N E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E W Y U $ ( 4 ) S O $ 0 S O S O S O S O $ ( 4 ) S O S O 25 3 2 8 9 0 O R E G O N D S M L O A N S N P V U N E A R N E D I N C O M E O T H E R S ( 1 , 4 1 6 ) S O $ 0 S O S O S O S O S O S O S ( 1 . 4 1 6 ) 25 3 0 0 0 0 T o t a l $ 1 4 , 9 9 ) S ( 2 3 0 ) $ ( 1 , 5 9 1 S ( 3 9 0 1 S ( 1 7 3 ) $ ( 7 4 5 ) S ( 7 6 ) $ ( 4 ) S O S ( 1 , 4 1 6 1 25 3 2 5 0 2 8 9 3 0 1 P A R I B A S F U T U R E S 5 3 1 0 S E S O S O S O S O S O $ 0 $ 0 S O $ 0 25 3 2 5 0 0 T 0 1 1 $ 0 S O S O S O $ 0 S O $ 0 S O $ 0 $ 0 25 3 9 9 0 0 2 8 9 0 2 5 D E F R E V - O U K E E R M I S T O N G A S S A L E N O V A T I O N S E S ( 2 , 6 7 3 ) $ ( 4 9 ) S ( 7 1 9 ) S ( 2 0 7 ) $ ( 3 6 9 ) $ ( 1 , 0 9 ) $ ( 1 7 6 ) $ ( 5 3 ) S ( 1 0 ) $ 0 25 3 9 9 0 2 8 9 5 2 M I FO R K CO A L LE A S E S E $ ( 5 9 ) $ ( 1 ) $ ( 1 6 ) $ ( 5 ) $ ( 8 ) $ ( 2 4 ) $ ( 4 ) $ ( 1 ) $ ( 0 ) S O 25 3 9 9 0 0 2 8 9 5 3 S O F l A R E L I C E N S E P A Y M N T S - M I C R O S O F T S O $ ( 5 3 ) S ( 1 4 ) $ ( 1 5 5 ) $ ( 4 1 ) S ( 6 0 ) $ ( 2 2 2 ) $ ( 3 1 ) S ( 9 ) $ ( 1 ) S O 25 3 9 9 0 2 8 9 9 L A E V I E W B U Y O U T S G $ 0 $ 0 S O S O S O $ 0 S O S O S O 25 3 9 0 0 2 8 9 9 7 F I R T H C O G E N E R A T I O N B U Y O U T S G S O $ 0 $ 0 S O $ 0 S O S O $ 0 $ 0 25 3 9 9 0 2 8 9 9 R E D O I N G C O N T R A C T S G $ ( 4 , 4 0 ) S ( 8 1 ) S ( 1 , 2 1 2 ) S ( 3 4 ) $ ( 5 5 7 ) $ ( 1 , 8 4 ) $ ( 2 6 6 ) $ ( 8 0 ) S ( 1 7 ) S O 25 3 9 9 2 8 9 9 1 2 O P T I O N S A L E S , S G S O S O S O S O S O $ 0 S O S O $ 0 25 3 9 9 0 0 2 8 9 9 1 3 M C I - F . O . G . W I R E L E A S E S G S ( 5 5 ) $ ( 1 0 ) S ( 1 5 4 ) S ( 4 4 ) $ ( 7 1 ) $ ( 2 3 4 ) S ( 3 4 ) $ ( 1 0 ) S ( 2 ) S O 2o f 3 ~R O C K Y M O U N T A I N PO W E R A D W $ I O N O f . . C l f l C , . Mi s c l l a n e o u s R a t e B a s e ( A c t u a l s ) Ba l a n c a s o f D e c e m b e r 2 0 7 Al c a t i o n M e t h - F a c t o r R e v i s e d P r o t o c l (A l l o c t e d I n T h o u s a n ) Pr i m a r A c o u n t S e n d a r y A c c o u n A I T o t a l C a l i f O r e g o n W a s h W y . p P L U l a h I d a h o W y - I P L F E R C O t h e r 25 3 9 9 0 0 2 8 9 9 1 4 A M E R I C A N E L E C T R I C P O W E R C R P S G S ( 1 3 . 1 5 6 ) S ( 2 4 3 ) S ( 3 . 6 2 3 ) S ( 1 . 0 3 4 ) S ( 1 . 6 6 7 ) S ( 5 . 5 0 2 ) S ( 7 9 6 ) S ( 2 3 8 ) S ( 5 2 ) S O 25 3 9 9 2 8 9 9 1 5 F O O T C R E E K C O N T R A C T S G S ( 9 8 1 ) S ( 1 8 ) S ( 2 7 0 ) S ( 7 7 ) S ( 1 2 4 ) S ( 4 1 0 ) S ( 5 9 ) S ( 1 8 ) S ( 4 ) S O 25 3 9 9 0 0 2 8 9 9 1 7 W e s t V a l C o n i r T e r S S O S O 0 $ 0 0 S O 0 0 S O 25 3 9 9 0 T o t a l S / 2 2 . 3 5 9 1 S 1 4 1 5 1 S / 5 . 1 4 9 1 S / 1 , 5 5 1 $ ( 2 , 5 6 1 S / 9 , 2 2 1 S / 1 , 3 6 5 1 S / I S / 8 7 1 $ 0 25 4 ~ ~ 2 8 8 1 1 5 R E G L I A B I L I T Y P R O P I N S R E S E R V E S O $ 0 S O $ 0 S O S O S O $ 0 $ 0 $ 0 25 4 2 8 8 1 4 0 R e i U a b U l t v . W A A & G C r e d W A S 2 5 2 S O S O S 2 5 2 $ 0 $ 0 $ 0 S O S O $ 0 25 4 0 0 T o t a l $ 2 5 2 $ 0 $ 0 $ 2 5 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 25 4 1 0 5 0 1 1 1 5 9 5 A R O / R E G D l F F . T R O J A N N U C L E A R P L A N T T R O J P $ 0 S O $ 0 S O $ 0 S O $ 0 S O S O 25 4 1 0 5 2 8 8 5 0 A R O / R E G O I F ' . T R O J A N N U C L E A R P L N T T R O J P $ ( 8 6 1 S / 1 6 1 $ ( 2 3 ) S l 6 8 ) $ / 1 1 1 1 $ / 3 6 1 1 S / 5 3 1 S ( l 6 ) S / 3 1 $ 0 25 4 1 0 5 0 T o l a l $ ( 8 6 6 1 $ 1 5 1 $ / 2 3 8 1 S / 5 8 1 S / 1 1 1 1 S / 3 6 1 1 $ ( 5 3 1 $ ( 1 5 1 S / 3 1 $ 0 Gr a n d T o t l S 5 1 . 9 5 7 $ 7 5 0 $ 1 3 . 6 8 $ 4 . 0 6 5 S 6 . 5 9 5 S 2 3 . 3 9 6 S 3 , 3 3 0 S 9 6 3 $ 2 1 0 S ~ 1 , 4 7 ) 30 1 3 B16 ~; ~ \ ~ ~ O U N T A I N Re g u l a t o r y A s s e s t s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o a t e d I n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A 1 l o c T o t a l C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r 12 4 2 0 0 0 0 I N T F R E E . P P L O T H E R $ 1 . 9 1 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 , 9 1 1 12 4 2 0 0 0 0 I N T F R E E - P P L W A $ 9 $ 0 $ 0 $ 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 2 0 0 0 T o t l $ 1 , 9 2 0 $ 0 $ 0 $ 9 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 , 9 1 1 12 4 2 1 0 0 0 I N T F R E E 5 Y R - P P L O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 2 1 0 0 T o t a l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 2 3 0 0 0 l o A H O - U P L L O U $ 2 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 2 $ 0 $ 0 $ 0 12 4 2 3 0 0 0 l o A H - U P L O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 s O 12 4 2 3 0 0 T o t a l $ 2 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 2 $ 0 $ 0 $ 0 12 4 3 0 0 0 0 I N T B E A I N G 6 . 5 % . P P L O T H E R $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 12 4 3 0 0 0 T o t l $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 12 4 3 2 0 0 0 I N T B E A N G V A R % - P P L O R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 3 2 0 0 0 I N T B E A N G V A R % . P P L O T H E R $ 1 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 6 12 4 3 2 0 0 0 I N T B E A R I N G V A R % - P P L W A $ ( 0 ) $ 0 $ 0 $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 3 2 0 0 T o t a l $ 1 6 $ 0 $ 0 $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 6 12 4 3 3 0 0 0 T A X C R E o I T - P P L O R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 3 3 0 0 0 T A X C R E o I T - P P L O T H E R $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 12 4 3 3 0 0 T o t l $ 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 12 4 3 4 0 0 0 N E W 0 % I N T . P P L O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 3 4 0 0 T o t a l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 1 0 0 0 E N E R G Y F I N A S W E R C A $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 1 0 0 0 E N E R G Y F I N A S W E R L O U $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 1 0 0 0 E N E R G Y F I N A N S W E R O T H E R $ 1 , 2 9 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 , 2 9 7 12 4 4 1 0 0 0 E N E R G Y F I N A N S W E R U T $ 8 7 6 $ 0 $ 0 $ 0 $ 0 $ 8 7 6 $ 0 $ 0 $ 0 $ 0 12 4 4 1 0 0 0 E N E R G Y F I N A N S W E R W A $ 9 7 $ 0 $ 0 $ 9 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 1 0 0 0 E N E R G Y F I N A N S W E R W Y P $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 1 0 0 T o t a l $ 2 , 2 7 0 $ 0 $ 0 $ 9 7 $ 0 $ 8 7 6 $ 0 $ 0 $ 0 $ 1 , 2 9 7 12 4 4 2 0 0 0 P A C I F I C E N V I R O N O R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 2 0 0 0 P A C I F I C E N V I R O N O T H E R $ 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 12 4 4 2 0 0 T o t l $ 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 12 4 4 3 0 0 0 I N o U S T F I N A S W E R O T H E R $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 3 0 0 T o t a l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 5 0 0 0 H O M E C O M F O R T C A $ 2 4 $ 2 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 5 0 0 0 H O M E C O M F O R T O T H E R $ 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 6 12 4 4 5 0 0 0 H O M E C O M F O R T S O $ ( 2 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 12 4 4 5 0 0 0 H O M E C O M F O R T W A $ 8 2 $ 0 $ 0 $ 8 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 4 5 0 0 T o t l $ 1 1 0 $ 2 4 $ ( 1 ) $ 8 2 $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 6 12 4 4 9 0 0 0 ' F I N A N S W E R 1 2 . 0 0 0 ' O T H E R $ 4 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 4 8 12 4 4 9 0 0 0 ' F I N A N S W E R 1 2 . 0 0 0 ' U T $ 2 0 $ 0 $ 0 $ 0 $ 0 $ 2 0 $ 0 $ 0 $ 0 $ 0 12 4 4 9 0 0 0 ' F I N A S W E R 1 2 . 0 0 0 . W Y U $ 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 $ 0 $ 0 12 4 4 9 0 0 T o t a l $ 7 6 $ 0 $ 0 $ 0 $ 0 $ 2 0 $ 0 $ 8 $ 0 $ 4 8 12 4 5 3 0 0 0 I R R I G A T I O N F I N A N S W E R C A $ 2 0 $ 2 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 5 3 0 0 0 I R R I G A T I O N F I N A N S W E R O T H E R $ ( 2 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 2 0 ) 12 4 5 3 0 0 T o t l $ 0 $ 2 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 2 0 ) 12 4 5 4 0 0 0 R E T R O E N E R G Y F I N A S O T H E R $ 8 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8 5 12 4 5 4 0 0 0 R E T R O E N E R G Y F I N A N S U T $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ ( 0 ) $ 0 $ 0 $ 0 $ 0 1 o f 1 4 ~R O C K Y M O U N T A I N ~~ 2 Y ! ~ ~ O A Re g u l a t o r y A s s e s t s ( A c t u a l s ) Ba l a n c e a s o f D e c m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A 1 l o c T o t a l C a l i f O r e g o n W a s h W y - P P L U t a h I d a h o W y - U P L F E R C O t h e r 12 4 5 4 0 0 T o t l $ 8 4 $ 0 $ 0 $ 0 $ 0 $ ( 0 ) $ 0 $ 0 $ 0 $ 8 5 12 4 7 0 0 0 0 E L U G A W L S Y S T E M C A $ 3 2 $ 3 6 2 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 7 0 0 0 0 E L U G A W L S Y S T E M L O U $ 1 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 7 $ 0 $ 0 $ 0 12 4 7 0 0 0 0 E L l G A W L S Y S T E M O T H E R $ ( 6 , 9 5 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 6 , 9 5 4 ) 12 4 7 0 0 0 0 E L l / G A W L S Y S T E M U T $ 4 . 6 1 9 $ 0 $ 0 $ 0 $ 0 $ 4 . 6 1 9 $ 0 $ 0 $ 0 $ 0 12 4 7 0 0 0 0 E L I / G A W L S Y S T E M W A $ 1 , 9 1 4 $ 0 $ 0 $ 1 . 9 1 4 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 7 0 0 0 0 E L U G A W L S Y S T E M W Y P $ 1 1 7 $ 0 $ 0 $ 0 $ 1 1 7 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 7 0 0 0 0 E L U G A W L S Y S T E M W Y U $ 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 5 $ 0 $ 0 12 4 7 0 0 0 T o t a l $ 8 0 $ 3 6 2 $ 0 $ 1 , 9 1 4 $ 1 1 7 $ 4 , 6 1 9 $ 1 7 $ 5 $ 0 $ ( 6 , 9 5 4 ) 12 4 7 1 0 0 0 C S S l L I S Y S T E M O T H E R $ ( 8 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 8 1 ) 12 4 7 1 0 0 T o t l $ ( 8 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 8 1 ) 12 4 9 0 0 0 0 E S C - R E S E R V E C A $ ( 0 ) $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 9 0 0 0 0 E S C - R E S E R V E L O U $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 0 ) $ 0 $ 0 $ 0 12 4 9 0 0 0 0 E S C - R E S E R V E O T H E R $ ( 6 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 6 4 ) 12 4 9 0 0 0 0 E S C - R E S E R V E S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 9 0 0 0 0 E S C - R E S E R V E U T $ ( 1 7 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 7 ) $ 0 $ 0 $ 0 $ 0 12 4 9 0 0 0 0 E S C - R E S E R V E W A $ ( 4 ) $ 0 $ 0 $ ( 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 12 4 9 0 0 0 0 E S C - R E S E R V E W Y U $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 0 ) $ 0 $ 0 12 4 9 0 0 0 T o t a l $ ( 8 6 ) $ ( 0 ) $ 0 $ ( 4 ) $ 0 $ ( 1 7 ) $ ( 0 ) $ ( 0 ) S O $ ( 6 4 1 18 2 2 2 0 0 1 8 5 8 0 1 U N R E C O V D P L A T - T R O J A N - D R T R O J P $ 1 5 . 2 1 2 $ 2 8 1 $ 4 , 1 7 5 $ 1 , 1 9 4 $ 1 . 9 5 3 $ 6 . 3 3 8 $ 9 3 2 $ 2 7 9 $ 5 9 $ 0 18 2 2 2 0 0 1 8 5 8 0 2 U N R E C O V D P L A N T - T R O J A R - D E P ' N T R O J P $ ( 1 2 . 6 9 2 ) $ ( 2 3 4 ) $ ( 3 . 4 8 3 ) $ ( 9 9 6 ) $ ( 1 . 6 3 0 ) $ ( 5 . 2 8 8 ) $ ( 7 7 8 ) $ ( 2 3 3 ) $ ( 5 0 ) $ 0 18 2 2 2 0 0 1 8 5 8 0 3 U N R E C O V D P L A N T - T R O J A N - D E C O M - D R T R O J D $ 1 7 . 9 8 1 $ 3 3 2 $ 4 . 9 3 2 $ 1 , 4 1 1 $ 2 . 3 1 4 $ 7 , 4 8 7 $ 1 , 1 0 5 $ 3 3 1 $ 7 0 $ 0 18 2 2 2 0 0 1 8 5 8 0 4 U N R E C O V D P L A T - T R O J A N - D E C O M - C R T R O J D $ ( 1 4 . 2 9 1 ) $ ( 2 6 4 ) $ ( 3 . 9 2 0 ) $ ( 1 . 1 2 1 ) $ ( 1 , 8 3 9 ) $ ( 5 . 9 5 1 ) $ ( 8 7 8 ) $ ( 2 6 3 ) $ ( 5 6 ) $ 0 18 2 2 2 0 0 T o t l $ 6 . 2 0 9 $ 1 1 5 $ 1 , 7 0 3 $ 4 8 7 $ 7 9 8 $ 2 , 5 8 6 $ 3 8 1 $ 1 1 4 $ 2 4 $ 0 18 2 2 2 3 0 1 8 5 8 0 8 U N R E C P L A T T R O J A N - W A W A $ ( 8 5 0 ) $ 0 $ 0 $ ( 8 5 0 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 2 2 2 3 0 T o t a l $ ( 8 5 0 ) $ 0 $ 0 $ ( 8 5 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 2 2 2 4 0 1 8 5 8 0 9 U N R E C P L A N T T R O J A N . O R O R $ ( 2 1 0 ) $ 0 $ ( 2 1 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 2 2 2 4 0 T o t a l $ ( 2 1 0 1 $ 0 $ ( 2 1 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 2 2 6 0 0 1 8 7 0 5 8 T r a i l M o u n t a i n M i n e C l o s u r e C o s t s S E $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 2 2 6 0 0 1 8 7 0 5 9 T R A I L M T N M I N E U N R E C O V E R E D I N V E S T S E $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 2 2 6 0 0 T o t l $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 18 2 2 7 0 0 1 8 5 8 2 1 U N R E C O V E R E D P L A T - P O W E R D A L E H Y D R O P L A S G - P $ 7 , 9 6 4 $ 1 4 7 $ 2 . 1 9 3 $ 6 2 6 $ 1 , 0 0 9 $ 3 , 3 3 1 $ 4 8 2 $ 1 4 4 $ 3 1 $ 0 18 2 2 7 0 0 T o t a l $ 7 , 9 6 4 $ 1 4 7 $ 2 , 1 9 3 $ 6 2 6 $ 1 , 0 0 9 $ 3 . 3 3 1 $ 4 8 2 $ 1 4 4 $ 3 1 $ 0 18 2 3 0 0 0 1 0 1 2 1 8 E N E R G Y F I N A N S W E R - U T 1 9 9 6 U T $ 9 9 $ 0 $ 0 $ 0 $ 0 $ 9 9 $ 0 $ 0 $ 0 $ 0 18 2 3 0 0 0 T o t a l $ 9 9 $ 0 $ 0 $ 0 $ 0 $ 9 9 $ 0 $ 0 $ 0 $ 0 18 2 3 0 2 0 1 8 7 0 0 1 I D A I C O S T S - N O . 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U P L FE R C Ot h e r 18 2 3 9 3 0 10 1 3 1 0 LO W I N C O M E 1 0 9 4 iO U $6 $0 $0 $0 $0 $0 $6 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 1 LO W I N C O M E 1 0 9 5 LO U $7 $0 $0 $0 $0 $0 $7 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 2 LO W I N C O M E 1 0 9 6 lO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 3 'L O W I N C O M E P R O G R A . 1 0 - U T 1 9 9 8 ' lO U $4 $0 $0 $0 $0 $0 $4 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 4 CA S H G R A N T 1 0 9 0 LO U $3 0 $0 $0 $0 $0 $0 $3 0 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 5 CA S H G R A T 1 0 9 1 LO U $7 $0 $0 $0 $0 $0 $7 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 6 CA S H G R A T 1 0 9 2 LO U $5 $0 $0 $0 $0 $0 $5 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 7 CA S H G R A T 1 0 9 3 LO U $6 $0 $0 $0 $0 $0 $6 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 8 CA S H G R A T 1 0 9 4 LO U $3 $0 $0 $0 $0 $0 $3 $0 $0 $0 18 2 3 9 3 0 10 1 3 1 9 CA S H G R A N T 1 0 9 5 LO U $3 $0 $0 $0 $0 $0 $3 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 0 CA S H G R A T 1 0 9 6 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 1 "C S H G R A T H I P R E G A T E . I D A H O - U T 1 9 9 7 ' LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 2 "W E A T H E R L O A N S . I D A H O - U 1 9 9 7 " lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 3 "W E A T H E R L O A N S . ID A H O - U 1 9 9 8 ' LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 4 EA R L Y P A Y O F F 1 0 9 2 LO U $1 1 5 $0 $0 $0 $0 $0 $1 1 5 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 5 EA R Y P A Y O F F 1 0 9 3 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 6 IR R I G A T I O N 1 0 9 3 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 7 IR R I G A T I O N 1 0 9 4 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 8 IR R I G A T I O N 1 0 9 5 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 2 9 SE L F A U D I T - I O A H O - U T 1 9 9 8 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 0 RE G M O B I L E H O M E 9 3 LO U $8 $0 $0 $0 $0 $0 $8 6 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 1 RE G M O B I L E H O M E 9 4 LO U $4 7 $0 $0 $0 $0 $0 $4 7 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 2 RE G M O B I L E H O M E 9 5 LO U $2 4 $0 $0 $0 $0 $0 $2 4 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 3 RE G M O B I L E H O M E 9 6 LO U $7 0 $0 $0 $0 $0 $0 $7 0 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 4 'R E G I O N A M O B I L E H O M E ( M A ) , 1 0 - U T 1 9 9 7 ' LO U $ ( 1 6 ) $0 $0 $0 $0 $0 $ ( 1 6 ) $0 $0 $0 18 2 3 9 3 0 10 1 3 3 5 TE C H M O N I T O R 1 0 9 2 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 6 . T E C H M O N I T O R 1 0 9 3 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 7 HA S S L E F R E E 1 0 9 2 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 8 HA S S L E F R E E 1 0 9 4 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 3 9 HA S S L E F R E E 1 0 9 5 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 0 HA S S L E F R E E 1 0 9 6 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 1 HA S S L E F R E E E F F I C I E N C Y - 1 0 A H O - U T 1 9 9 7 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 2 HA S S L E F R E E E F F I C I E N C Y - 1 0 A H O - U T 1 9 9 8 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 3 EN E R G Y F I N A N S W E R 9 1 LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 4 EN E R G Y F I N A N S W E R 9 2 LO U $5 $0 $0 $0 $Q $0 $5 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 5 EN E R G Y F I N A N S W E R 9 3 lO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 6 EN E R G Y F I N A N S W E R 9 4 lO U $6 $0 $0 $0 $0 $0 $6 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 7 EN E R G Y F l N A N S W E R 9 5 LO U $1 1 $0 $0 $0 $0 $0 $1 1 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 8 EN E R G Y F I N A N S W E R 9 6 LO U $1 0 $0 $0 $0 $0 $0 $1 0 $0 $0 $0 18 2 3 9 3 0 10 1 3 4 9 'E N E R G Y F I N A N S W E R , 1 0 - U T 1 9 9 7 ' LO U $9 $0 $0 $0 $0 $0 $9 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 0 'E N E R G Y F I N A N S W E R . 1 0 - U T 1 9 9 8 ' LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 1 MA J O R C U S T O M E R 9 5 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 3 IN O F I N A S W E R 9 4 lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 4 IN O F I N A N S W E R 9 6 LO U $4 $0 $0 $0 $0 $0 $4 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 5 "I N D U S T R I A L F I N A N S W E R . 1 0 - U T 1 9 9 7 ' LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 9 o f 1 4 ~ ~ 2 ~ \ ~ o ~ O U N T A I N Re g u l a t o r y A s s e s t s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d I n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Ai l o c To t a l Ca l i f Or e g o n Wa s h Wy - P P L Ut a h Id a h o Wy - U P L FE R C Ot h e r 18 2 3 9 3 0 10 1 3 5 6 .I N O U S T R I A L F I N A N S W E R . I O o U T 1 9 9 8 " LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 7 CO M M R E T R O F I T 9 3 lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 8 FI N A S W E R 1 2 0 0 0 9 2 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 5 9 FI N A N S W E R 1 2 0 0 9 3 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 0 FI N A S W E R 1 2 0 0 0 9 4 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 1 WH O L E S A L E P U R C H 9 2 LO U $1 . $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 2 MA N F A C Q U I S I T I O N 9 2 LO U $1 0 $0 $0 $0 $0 $0 $1 0 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 3 HO M E C O M F O R T 92 lO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 4 RE F R I G E R A T I O N 9 2 lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 5 RE F R I G E R A T I O N 9 3 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 6 RE F R I G E R A T I O N 9 4 lO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 7 RE F R I G E R A T I O N 9 5 LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 8 RE F R I G E R A T I O N 9 6 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 6 9 SU P E R E F F I C I E N T R E F R I G E R A T O R I O . U T 1 9 9 7 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 0 SU P E R E F F I C I E N T R E F R I G E R A T O R I O - U T 1 9 9 8 lO U $4 4 $0 $0 $0 $0 $0 $4 4 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 1 RE G E N E R G Y M N G T 9 3 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 2 PR O G O E V E L O P M N T 9 3 lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 3 LO A D S T U D I E S 9 3 LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 4 SU P E R G O O D C E N T S 9 3 LO U $5 0 $0 $0 $0 $0 $0 $5 0 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 5 SU P E R G O O D C E N T S 9 4 LO U $4 3 $0 $0 $0 $0 $0 $4 3 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 6 SU P E R G O O D C E N T S 9 5 LO U $2 5 $0 $0 $0 $0 $0 $2 5 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 7 SU P E R G O O D C E N T S 9 6 lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 8 'S U P E R G O O D C E N T S . I D - U T 1 9 9 7 ' LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 7 9 'S U P E R G O O D C E N T S , I D - U T 1 9 9 8 ' lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 0 IN T B E A R I N G V A R 9 6 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 1 EF LI G H T PR O 93 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 2 IR R I G A T I O N 93 LO U $4 $0 $0 $0 $0 $0 $4 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 3 DS M O T H E R P R O G S 9 4 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 4 DS M O T H E R P R O G S 9 5 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 5 DS M O T H E R P R O G S 9 6 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 6 MA K E T R E S E A C H 9 4 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 7 MA R K E T R E S E A R C H 9 5 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 8 MA K E T R E S E A R C H 9 6 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 3 8 9 NO R T H W E S T E N E R G Y E F F I C I E N C Y A L L I A N C E - I D A LO U $1 3 $0 $0 $0 $0 $0 $1 3 $0 $0 $0 18 2 3 9 3 0 10 1 8 8 1 HA S S E L F R E E E F F I C I E N C Y I D A H O - U T 1 9 9 9 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 8 8 3 LO W I N C O M E W E A T H E R - 1 9 9 9 LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 1 8 8 4 SE L F A U D I T - 1 9 9 9 lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 8 8 6 EN E R G Y F I N A N S W E R - I D A H O U P & L - 1 9 9 9 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 8 8 7 IN D U S T R I A L F I N A N S W E R - I D A H O U P & L - 1 9 9 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 9 1 4 NE E A - I D A H O U T A H 1 9 9 9 LO U $1 2 9 $0 $0 $0 $0 $0 $1 2 9 $0 $0 $0 18 2 3 9 3 0 10 1 9 1 7 WE A T H E R I Z A T I O N L O A N S - I D A H O U P & L - 1 9 9 9 LO U $9 $0 $0 $0 $0 $0 $9 $0 $0 $0 18 2 3 9 3 0 10 1 9 2 0 LO W I N C O M E B I D W Z - I O U 1 9 9 9 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 9 2 6 EN E R G Y F I N A N S W E R - I D A H O - U T 2 0 0 lO U $4 $0 $0 $0 $0 $0 $4 $0 $0 $0 18 2 3 9 3 0 10 1 9 2 7 HA S S L E FR E E E F F I C I E N C Y - I D A H O o U T 2 0 0 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 1 9 2 8 IN D U S T R I A L F I N A N S W E R - I D A H O - U T 2 0 0 0 lO U $3 $0 $0 $0 $0 $0 $3 $0 $0 $0 10 o f 1 4 ~ ~ ~ ~ ~ ~ o ~ O U ~ T A I N Re g u l a t o r y A s s e s t s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l t e d I n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t A1 l o c To t a l Ca l i f Or e g o n Wa s h Wy . P P L Ut a h Id a h o Wy - U P L FE R C Ot h e r 18 2 3 9 3 0 10 1 9 2 9 LO W I N C O M E W Z - 1 0 A H O - U T 2 0 0 0 lO U $1 4 $0 $0 $0 $0 $0 $1 4 $0 $0 $0 18 2 3 9 3 0 10 1 9 3 0 SE L F A U D I T - 1 0 A H O - U T 2 0 0 0 lO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 1 9 5 0 'L O W I N C O M E B I D W Z . 1 0 2 0 0 0 ' LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 1 9 5 5 NE E A - 1 0 A H O - U T 2 0 0 LO U $1 3 0 $0 $0 $0 $0 $0 $1 3 0 $0 $0 $0 18 2 3 9 3 0 10 2 0 6 2 EN E R G Y F I N A N S W E R - 1 0 - U T 2 0 0 1 LO U $2 1 $0 $0 $0 $0 $0 $2 1 $0 $0 $0 18 2 3 9 3 0 10 2 0 6 3 HA S S L E F R E E E F F I C I E N C Y - 1 0 - U T 2 0 0 1 LO U $2 $0 $0 $0 $0 $0 $2 $0 $0 $0 18 2 3 9 3 0 10 2 0 6 4 IN D U S T R I A L F I N A N S W E R - 1 0 - U T 2 0 0 1 LO U $9 $0 $0 $0 $0 $0 $9 $0 $0 $0 18 2 3 9 3 0 10 2 0 6 5 LO W I N C O M E W Z - 1 0 - U T 2 0 0 1 LO U $3 0 $0 $0 $0 $0 $0 $3 0 $0 $0 $0 18 2 3 9 3 0 10 2 0 6 6 . SE L F A U D I T - 1 0 - U T 2 0 0 1 LO U $1 $0 $0 $0 $0 $0 $1 $0 $0 $0 18 2 3 9 3 0 10 2 0 7 9 NE E A . I D A H O - U T A H 2 0 0 1 LO U $1 3 5 $0 $0 $0 $0 $0 $1 3 5 $0 $0 $0 18 2 3 9 3 0 10 2 1 8 0 HA S L E FR E E E F F I C I E N C Y - l O U - 2 0 0 2 LO U $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 18 2 3 9 3 0 10 2 1 8 1 IN D U S T R I A L F I N A N S W E R . 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P R O O U C I O N S G - P $ P i 0 2 1 ! $ 1 ' 9 ! ' f 8 1 ! $ is o ! $ 1 1 2 9 j $ j 4 2 f t $ 1 6 2 1 1 ( 1 8 1 T I 33 5 1 0 0 0 T _ $ 1 1 0 2 1 1 $ 1 1 9 1 $ 1 2 8 1 1 $ 1 8 0 1 $ 1 1 2 9 1 $ 1 4 2 7 1 $ 1 6 2 1 $ 1 1 8 $ I M 10 8 3 3 5 2 0 0 M I S C P O W E R P l A E Q U I p . F I S H & W I L D I Æ $ O . p $ ( 3 4 j $ m J ( 9 j $ ( 3 j $ ( 4 j $ ( 1 4 $ ( 2 1 $ ( 1 $ ( 0 1 33 5 2 0 0 0 T _ 3 4 $ 1 $ 9 3 4 1 4 $ 2 1 0 10 8 0 3 3 3 0 M i s e P O W E R P L A T E Q U I p . R E C R E A T I O N S G - 5 $ 0 $ 1 $ 0 1 2 0 $ 33 5 3 0 0 0 1 0 t l $ l S I $ 1 0 1 $ 1 1 1 $ ( 0 1 $ 1 1 1 $ ( 2 1 $ l O I $ 1 0 1 $ 1 0 1 10 8 3 3 0 0 " R O A D S . R A L R O A S & B R I D G E S ' $ O - P $ ( 4 , 4 5 8 ) $ ( 8 2 ) $ ( 1 , 2 2 8 ) $ ( 3 5 0 ) $ ( s i 5 ) $ ( 1 . 8 6 4 ) $ ( 2 7 0 ) $ ( 8 1 ) S ( 1 8 ) 10 8 3 3 6 " R O A D . R A L R A D & BR I D G E S ' S G - U $ ( 6 0 ) $ ( 1 1 S ( 1 6 5 1 $ ( 4 7 1 $ ( 7 6 1 $ l 2 5 1 I $( 3 6 ) $ ( 1 1 ) $ ( 2 ) 33 6 0 0 0 0 1 _ $ ( 5 . 0 5 7 1 $ 1 9 3 1 $ l 1 , 9 3 1 $ ( 3 9 8 ) $ 1 6 4 1 1 $ 1 2 . 1 1 5 1 $ ( 3 0 6 1 $ ( ! 2 ) $ 1 2 0 1 10 8 O 3 4 0 3 0 W A T E R R I G H T . O T H E R P R O D U C T I O N S G s i o j s i o j $ ( o j s ( o j s i o j š ( o j s i o j ( o j $ i o j 34 3 0 0 0 T _ $ 1 0 1 $ ( 0 1 $ ( 0 1 $ 1 0 1 $ 1 0 1 $ 1 0 1 $ ( 0 ) $ 1 0 1 $ ( 0 ) 10 8 0 0 3 4 1 0 0 0 S T R U C U R E S & IM P R O V E M E N T S S G $ ( 6 . 4 9 1 ) $ ( 1 2 0 ) $ ( 1 . 7 8 8 ) $ ( 5 1 0 ) S ( 8 2 2 ) S ( 2 . 7 1 5 ) $ ( 3 9 3 ) $ ( 1 1 7 ) S ( 2 6 ) 10 8 3 4 1 ~ ~ S T R U C U R E S & I M P R O V E M E N T S S $ O C T S ( 8 2 8 1 $ ( 1 4 ) S ( 2 0 6 ) $ ( 6 1 ) S ( 9 9 ) S ( 3 8 1 ) $ ( 5 1 ) $ ( 1 3 1 S ( 4 ) 34 1 0 0 0 0 T _ $ 1 7 , 3 1 9 1 $ ( 1 3 4 ) $ ~ 1 , 9 3 1 $ ( 5 7 1 ) $ ¡ ' 2 1 1 $ 1 3 . 0 9 6 ) $ 1 4 4 1 S ( 1 3 1 ) $ l 2 9 1 10 8 3 4 2 ~ ~ ' F U E L H O L D . P R O D U C E R S . A C C E S ' $ 0 $ ( 4 9 9 ) $ ( 9 ) $ ( 1 3 7 ) S ( 3 9 ) ( 6 3 ) $ ( 2 0 9 ) $ ( 3 0 ) $ ( 9 ) ( 2 ) 10 8 3 4 2 ~ ~ " F U E L H O L D E R S P R O O U C E R S A C C E S ' S S G C T 4 8 5 S 8 $ 1 2 0 $ 3 6 5 8 2 2 3 $ 3 0 8 2 34 0 0 0 0 T o t l $ 9 8 4 1 8 $ 2 5 8 7 5 1 2 1 $ 4 3 1 6 0 $ 1 7 4 ' 34 3 0 P R I M E MO V E R S S G $ ( 5 8 , 7 8 5 ) S ( I . 0 8 ) ( 1 6 . 1 9 1 ) ( 4 . 6 2 2 ) S ( 7 . 4 4 7 ) ( 2 4 . 5 8 ) $ ( 3 ; 5 5 5 ) $ ( 1 . 0 6 ) $ ( 2 3 2 ) 34 3 0 P R I M E M O V E R S S S G C T S 1 0 6 0 1 8 3 S 2 6 3 1 7 7 9 $ 1 . 2 6 4 4 8 7 4 6 5 2 $ 1 7 1 4 9 34 3 0 0 0 0 T o l l $ 6 9 3 8 8 1 2 6 9 1 8 8 2 2 5 4 0 1 8 7 1 1 2 9 4 6 2 4 2 0 7 1 2 3 5 2 8 1 ' 10 8 3 4 0 0 0 G E N E R A T O R S S G $ ( 1 6 . 5 0 ) $ ( 3 0 5 ) $ ( 4 . 5 4 7 ) $ ( 1 . 2 9 8 ) ( 2 . 0 9 1 ) $ ( 6 . 9 0 5 ) S ( 9 9 8 ) ( 2 9 9 ) $ ( 6 5 ) 10 8 0 3 4 ~ ~ G E N E R A T O R S S S G C T $ ( 3 . 4 0 9 ) $ ( 5 9 1 $ ( 8 4 6 ) S ( 2 5 0 ) $ ( 4 0 6 ) $ ( 1 . 5 6 7 1 S ( 2 1 0 ) S ( 5 5 1 S ( 1 6 ) 34 0 0 0 T o t l $ f U 1 7 $ 1 3 6 4 1 $ 1 5 . 3 9 3 ) $ ~ 1 , 4 8 ) $ 1 2 . 4 9 1 1 $ 1 8 . 4 7 2 1 $ 1 1 . 0 1 1 $ ( 3 5 4 ) $ 1 8 1 1 10 8 0 0 0 3 4 5 0 A C C E S S O R Y EL E C T R I C EQ U I P M E N T $ 0 ( 6 . 7 9 9 ) S ( 1 2 6 ) S ( I . 8 7 2 ) $ ( 5 3 ) S ( 8 6 1 ) S ( 2 . 8 4 ) S ( 4 1 1 ) S ( 1 2 3 ) S ( 2 7 ) 10 8 0 3 4 5 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N S S G C T S ( 4 9 2 ) $ ( 8 ) $ ( 1 2 2 1 S ( 3 6 ) S ( 5 9 ) S ( 2 2 6 ) $ ( 3 0 ) $ ( 8 ) $ ( 2 ) 34 5 0 0 0 0 1 0 l l $ 1 7 . 2 9 0 1 $ ( 1 3 4 ) $ ( 1 , 9 5 ) $ l 5 7 1 ) $ ( 9 2 0 ) $ ( 3 . 0 7 0 ) $ ( 4 4 1 ) U 1 3 1 1 $ l 2 9 ) 10 8 ~ ~ 3 4 6 0 0 0 0 M I S C E L L E O U S P W R P L A T E Q U I P $ 0 $ ( 3 5 7 ) $ ( 7 ) $ ( 9 8 ) ( 2 8 ) $ ( 4 5 ) S ( 1 4 9 1 $ ( 2 2 ) $ ( 6 ) ! 1 34 0 0 0 0 T o t l 3 5 7 $ 7 9 8 2 8 $ 4 5 $ 1 4 9 $ 2 2 $ 6 l ' 35 0 0 L A D R I G H T S $ 0 2 0 6 8 2 3 8 5 6 9 6 1 . 6 2 6 2 . 6 2 0 $ 8 6 5 0 1 5 1 3 7 4 $ 8 2 35 0 2 0 0 0 T _ $ 2 0 6 8 2 3 8 2 5 6 9 6 1 6 2 6 2 6 2 0 $ 8 6 5 0 1 2 5 1 3 7 4 $ 8 2 ' 35 2 ~ ~ S T R U C T U R E S & I M P R O V E M E N T S S G S ( 2 4 . 8 2 5 1 ( 4 5 9 ) S ~ 6 , 3 7 S ( 1 . 9 5 2 ) ( 3 . 1 4 5 1 S ( 1 0 , 3 8 3 ) $ ( 1 . 5 0 1 ) $ ( 4 4 9 1 S ( 9 8 1 35 2 0 0 0 0 T o t l $ 2 4 8 2 5 $ 4 5 9 6 8 3 7 1 9 5 2 3 1 4 5 1 0 3 6 3 1 5 0 1 4 4 $ 9 8 35 S T A T I O N EQ U I P M E N T $ 0 3 2 3 . 1 3 2 5 9 7 0 8 8 9 9 9 2 5 4 0 8 4 0 9 3 6 1 3 5 1 5 3 1 9 5 4 3 $ 5 8 4 8 S 1 2 7 4 35 3 0 0 0 0 1 _ $ 1 3 2 3 . 1 3 2 1 $ 1 5 . 9 7 0 ) S 1 8 8 . 9 9 9 1 S / 2 5 . 4 0 1 1 S / 4 0 , 9 3 6 \ " 1 3 5 . 1 5 3 ) 1 1 9 , 5 4 3 ) $ ~ 5 , 4 8 1 $ ~ 1 , 7 4 1 ió ë 3 5 0 0 0 S T A T I O N E Q U I P M E N T . S T E P - u T R F O R M E R S $ 0 $ ( 2 9 . 6 5 3 ) $ ( 5 4 8 ) S ( 8 , 1 6 7 1 S ( 2 , 3 3 2 ) S ( 3 . 7 5 7 1 S ( 1 2 . 4 0 3 ) S ( 1 . 9 3 ) ( 5 3 7 ) ( 1 1 7 35 3 4 0 0 1 0 l l $ ( 2 9 . 6 5 3 ) $ ( 5 4 ) $ ( 8 . 1 6 7 ) $ ( 2 . 3 3 2 ) $ ~ $ . 5 7 1 $ 1 1 2 . 4 0 3 1 $ l 1 . 7 9 3 ) $ ( 5 3 7 ) S 1 1 1 7 35 3 7 0 0 0 S T A T I O N E Q U I P M E N T . S U P E R V I S O R Y & A L M S G $ ( 3 8 , 4 6 0 1 $ ( 7 1 ) S ( 1 0 , 5 9 3 ) $ ( 3 . 0 2 4 ) S ( 4 , 8 7 2 ) $ ( 1 6 . 0 8 6 ) S ( 2 . 3 2 6 ) $ ( 6 9 6 ) S ( 1 5 2 1 35 3 7 0 0 0 T o t l $ 1 3 8 . 4 6 0 1 $ ( 7 1 1 1 $ ( l u n l $ 1 3 . 0 2 4 ) $ ( 4 . 8 7 2 1 $ 1 1 6 , 0 8 6 1 $ ( 2 . 3 2 6 ) $ 1 6 9 6 1 $ ( 1 5 2 ) 35 ~ ~ T O W E R S A N D F I X T R E S S G S 1 6 9 4 6 3 3 1 3 1 $ 4 6 6 7 5 1 3 3 2 5 2 1 , 6 8 S 7 0 , 8 8 1 0 2 4 9 3 . 0 6 7 $ 6 6 35 4 0 0 0 T o t l 1 6 9 4 6 3 3 1 3 1 4 6 6 7 5 $ 1 3 3 2 5 2 1 4 6 8 $ 7 0 8 8 0 $ 1 0 2 4 9 3 0 6 7 6 6 8 35 P O L E S A N D F I X U R E S $ 0 $ ( 1 8 4 , 7 7 9 ) $ 1 3 , 4 1 4 ) $ ( 5 0 , 8 9 3 ) S ( 1 4 . 5 2 9 ) $ ( 2 3 . 4 0 9 ) S ( 7 , 2 8 5 ) S ( 1 1 . 1 7 5 ) S ( 3 . 3 4 ) $ ( 7 2 9 ) 35 5 0 0 0 0 T o t l $ l 1 8 4 . 7 7 9 1 $ 1 3 . 4 1 4 1 $ 1 5 0 . 8 9 3 1 $ 1 1 4 . 5 2 9 ) $ 1 2 3 . 4 0 9 1 $ 1 7 . 2 8 5 1 " ' 1 . 7 5 ) $ ( 3 , 4 4 1 $ 1 7 2 9 ' 35 ~ ~ O V E R H E A C O N D U C T O R S & D E V I C E S $ 0 S ( 2 5 6 . 9 6 8 ) $ ( 4 . 4 8 ) S ( 7 0 , 7 7 6 ) S ( 2 0 , 2 0 5 ) $ ( 3 2 , 5 5 4 ) $ ( 1 0 7 . 4 8 0 1 S ( 1 5 , 5 4 1 ) S ( 4 . 6 5 1 ) S ( 1 . 0 1 3 35 6 0 0 0 0 T o t l $ ( 2 5 6 . 9 6 1 1 $ ( 4 , 7 4 6 ) $ ( 7 0 . 7 7 6 ) $ 1 2 0 , 2 0 5 1 $ ( 3 2 . 5 5 4 ) $ ( 1 0 7 . 4 8 0 1 $ ( 1 5 . 5 4 1 1 $ 1 4 . 6 5 1 ) $ 1 1 , 0 1 3 ) 35 0 0 C L E A N G A N D G R A N G S G S I 2 2 . 0 4 7 1 S ( 4 0 7 1 S ( 6 . 0 7 2 ) S ( 1 . 7 3 4 ) S ( 2 , 7 9 3 ) S ( 9 , 2 2 1 ) S ( 1 . 3 3 3 ) $ ( 3 9 9 ) S ( 8 7 ) 35 6 2 0 0 0 T _ $ ( 2 2 . 0 4 7 ) $ ( 4 0 7 1 $ ( 6 , 0 7 2 1 $ ( 1 . 7 3 4 1 $ 1 2 . 7 9 3 ) $ ( 9 . 2 2 1 ) $ ( 1 . 3 3 3 ) $ ( 3 9 9 1 $ ( 8 7 1 10 8 0 0 0 3 5 7 0 0 0 0 U N D E R G R O U N D C O N D U I T $ 0 S ( 1 . 3 6 3 ) S ( 2 5 ) S ( 3 7 6 ) S ( 1 0 7 ) S ( 1 7 3 1 S ( 5 7 0 1 $ ( 8 2 1 S ( 2 5 ) S ( 5 ) 35 7 0 0 0 0 1 0 t l $ 1 1 . 3 6 3 1 $ ( 2 5 ) $ ( 3 7 6 ) $ 1 1 0 7 1 $ ( 1 7 3 ) $ ( 5 7 0 ) $ ( 8 2 1 $ ( 2 5 ) $ I S ) 35 8 U N D E R G R O U N D CO D U C T O R S & D E V I C E S $ 0 S ( 2 , 2 0 3 ) S ( 4 1 ) S ( 6 0 7 1 S ( 1 7 3 ) S ( 2 7 9 ) S ( 9 2 2 ) S ( 1 3 3 ) S ( 4 0 ) S ( 9 ) 35 8 0 0 0 0 T o t l $ 2 2 0 3 4 1 6 0 7 1 7 3 $ 2 7 9 $ 9 2 2 $ 1 3 3 $ 4 0 $ 9 35 9 0 0 R O A D S A N D T R A L S S G $ 4 , 4 5 8 8 2 S 1 2 2 8 $ 3 5 1 $ 5 6 5 1 8 6 5 $ 2 7 0 S 8 1 $ 1 8 35 9 0 0 0 0 T o t l $ 1 4 . 4 5 1 1 $ 1 8 2 1 $ ( 1 , 2 2 8 ) $ ( 3 5 1 1 $ ( 5 6 5 ) $ ( 1 . 6 5 ) $ ( 2 7 0 ) $ ( 8 1 ) $ ( 1 8 ) 36 2 0 0 0 L A D R I G H T S C A $ ( 4 3 4 ) $ ( 4 3 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 36 0 2 0 0 L A D R I G H T S I O U $ ( 2 2 7 ) $ 0 $ 0 S O s o s o S ( 2 2 7 ) $ 0 S O 36 0 0 L A D R I G H T S O R S ( 1 . 6 2 9 ) S O S ( 1 . 6 2 9 ) S O S O $ 0 s o s o s o 36 0 0 L A D R I G H T S U T S ( 1 , 4 5 2 ) $ 0 s o s o s o S ( 1 . 4 5 2 ) s o s o $ 0 36 L A D R I G H T S W A S ( 1 8 6 ) s o $ 0 S ( 1 8 6 ) s o s o s o s o s o 36 L A D R I G H T S W Y P S ( 1 . 1 6 0 ) s o s o s o S ( 1 . 1 6 0 ) $ 0 s o $ 0 s o 36 2 0 0 0 L A D R I G H T S W Y U S 3 2 6 0 s o 0 s o s o 0 S 3 2 6 36 0 2 0 0 0 T _ $ 5 4 1 3 $ 4 3 4 1 6 2 9 1 8 6 1 1 6 0 1 4 5 2 $ 2 2 7 $ 3 2 6 fO r ¡10 8 0 10 8 10 8 0 i 10 8 10 8 ~ ~ 10 8 10 8 10 8 0 10 8 0 0 0 0 f0 8 O 10 8 0 0 10 8 10 8 10 8 10 8 0 10 8 0 0 0 0 10 8 0 10 8 10 8 0 0 20 1 9 .. ~ R O C K Y M O U N T A I N PO E R . A O I & I O f M C De i a t i o n R e r v e ( A c t u a l s ) Ba l a n c a s o f D e c m b e r 2 0 0 7 .A l l o c t l o n M e - F a c t r R e v i s P r o t o c l (A l I n T h s a n d ) se ~ c o u n t A n o c T o t a l C a l i f U t a h 36 1 ~ ~ S T R U C T U R E S & I M P R O M E N T S C A $ ( 6 0 ) ( 6 0 ) 0 0 $ 0 36 1 ~ ~ S T R U C T U R E S & I M P R O V E M E N S I O $ ( 5 4 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 36 1 ~ ~ S T R U C T U R E S & IM P R O V E M E N T S O R $ ( 4 . 1 1 6 ) $ 0 $ ( 4 . 1 1 6 ) $ 0 $ 0 $ 0 36 1 ~ ~ S T R U C T U R E S & I M P R O V E M E N T S U T $ ( 7 . 6 9 7 ) $ 0 $ 0 $ 0 $ 0 $ ( 7 . 6 9 7 ) 36 1 ~ ~ S T R U C T U R E S & I M P R O V E M E N T S W A $ ( 6 8 1 ) $ 0 $ 0 $ ( 6 8 1 ) $ 0 $ 0 36 1 ~ ~ S T R U C T U R E S & I M P R O V E M E N T S W Y P $ ( 2 . 5 0 3 ) $ 0 $ 0 $ 0 $ ( 2 . 5 0 3 ) $ 0 36 1 ~ ~ S T R U C T U R E S & I M P R E M E N T S W Y U 9 9 $ 0 0 a $ 0 36 1 0 0 0 0 T o t 1 6 2 3 8 1 0 2 4 1 1 6 $ 6 8 1 $ 2 5 0 3 $ 7 6 9 7 36 0 0 0 S T A T I O N E Q U I P M E N T C A $ ( 4 . 7 2 0 ) $ ( 4 . 7 2 0 ) a a $ 0 $ 0 36 ~ ~ S T A T I O N E Q U I P M E N T L O U $ ( 7 . 1 8 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 36 ~ ~ S T A T I O N EQ U I P M E N T O R $ ( 4 0 . 1 9 4 ) $ 0 $ ( 4 0 . 1 9 4 ) $ 0 $ 0 $ 0 36 ~ ~ S T A T I O N E Q U I P M E N T U T $ ( 5 6 . 4 5 9 ) $ 0 $ 0 $ 0 $ 0 $ ( 5 6 . 4 5 9 ) 36 0 0 0 0 S T A T I N E Q U I P M E N T W A $ ( 1 6 . 6 8 ) $ 0 $ 0 $ ( 1 6 . 6 8 0 ) $ 0 $ 0 36 ~ ~ S T A T I O N E Q U I P M E N W Y P $ ( 2 8 . 0 5 2 ) $ 0 $ 0 $ 0 $ ( 2 8 . 0 5 2 ) $ 0 36 ~ ~ S T A T I O N E Q U I P M E N T W Y U 1 8 2 1 $ 0 $ 0 $ 0 $ 0 $ 0 36 2 0 0 0 0 T o t l 1 5 5 1 1 6 4 7 2 0 4 0 1 9 4 $ 1 6 6 8 0 2 8 0 5 2 5 6 4 5 9 36 2 7 0 0 S T A T I O N E Q U I P M E N T - 5 U P E R V I S O R Y & A L C A ( 1 8 9 ) $ ( 1 8 9 ) $ 0 $ 0 $ 0 $ 0 36 7 0 0 S T A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L i O U $ ( 4 3 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 36 7 0 0 S T A T I O N E Q U I P M E N - S U P E R V I S O R Y & A L O R $ ( 2 . 3 8 0 ) $ 0 $ ( 2 . 3 8 ) $ 0 $ 0 $ 0 36 7 0 0 S T A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A L U T $ ( 1 0 . 8 0 1 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 0 . 8 0 1 ) 36 2 7 0 0 S T A T I O N E Q U I P M E N - S U P E R V I S O R Y & A L W A $ ( 6 7 9 ) $ 0 $ 0 $ ( 6 7 9 ) $ 0 $ 0 36 7 0 0 S T A T I O E Q U I P M E N T - 5 U P E R V I S O R Y & A L W Y P $ ( 2 . 3 9 ) $ 0 $ 0 $ 0 $ ( 2 . 3 9 6 ) $ 0 36 7 0 0 S T A T I O N E Q U I P M E N - 5 U P E R V I S O R Y & A L W Y U $ 5 a a $ 0 0 0 38 2 7 0 0 0 T o t 1 6 6 1 1 1 6 1 2 3 8 6 7 8 2 3 8 6 1 0 1 0 1 10 8 3 6 3 0 S T O R A G E B A T T R Y E Q U I P M E N T U T 8 2 5 $ 0 $ 0 a $ 0 8 2 5 a 0 36 3 0 0 0 0 T o t $ 1 8 2 5 1 $ 0 $ 0 $ 0 $ 0 $ 1 8 2 5 1 $ 0 $ 0 $ 0 10 8 0 3 6 3 7 0 0 0 S T O R A G E B A T T E R Y E Q U I P M E N T - S U P R V I S Õ R Y & U T 1 1 3 1 $ 0 1 0 $ 0 $ 0 $ ( 3 1 $ 0 $ 0 ~ 36 3 7 0 0 0 T o t $ ( 3 1 $ 0 $ 0 $ 0 $ 0 $ 1 3 1 0 $ 0 $ , q 10 8 3 6 ~ ~ " P O L E S . T O W E R S A N D F I X T R E ' C A $ ( 2 4 . 5 8 7 ) $ ( 2 4 . 5 8 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 0 3 6 ~ ~ " P O L E S . T O W E R S A N D F I X T R E S ' I O $ ( 2 5 . 1 4 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 S ( 2 5 . 1 4 5 ) S O S O 10 8 3 6 ~ ~ " P O L E S . T O W E R S A N D F I X U R E S . O R $ ( 1 7 8 . 7 9 5 ) $ 0 $ ( 1 7 8 . 7 9 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 0 3 6 ~ ~ " P O L E S . T O W E R S A N F I U R E S ' U T $ ( 1 0 6 . 3 6 ) $ 0 $ 0 S O $ 0 $ ( 1 0 6 , 5 3 6 ) $ 0 $ 0 $ 0 10 8 ~ ~ 3 6 ~ ~ ' P O L E S . T O W E R S A N D F I X T R E S ' W A $ ( 5 5 . 8 4 ) $ 0 $ 0 $ ( 5 5 . 8 4 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 10 8 ~ ~ 3 6 ~ ~ ' P O L E S . T O W E R S A N F I X T R E S ' W Y P $ ( 4 5 . 3 1 7 ) $ 0 $ 0 $ 0 $ ( 4 5 . 3 1 7 ) $ 0 $ 0 $ 0 $ 0 10 8 ~ ~ 3 6 ~ ~ " P O L E S , T O W E R S AN FI X T U R E S ' W Y U $ ( 7 . 1 0 2 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 7 . 1 0 2 1 $ 0 36 4 0 0 O T o t $ 1 4 4 3 , 3 3 0 1 $ 1 2 4 . 5 6 7 1 $ 1 1 7 8 . 8 5 1 $ 1 5 5 . 4 6 1 $ 1 4 5 . 3 1 7 ) $ 1 1 0 6 . 3 6 1 $ 1 2 5 . 1 4 5 1 $ 1 7 , 1 0 2 1 $ 0 10 8 0 3 6 5 0 0 0 O V E R H E A C O N D U C T O R S & D E V I C E S C A $ ( 1 2 . 4 0 5 ) $ ( 1 2 . 4 0 ) $ 0 S O s o $ 0 s o S O $ 0 10 8 0 3 6 5 0 0 0 O V E R H C O N O U C T O R S & O E V I C E S I O U $ ( 1 2 . 3 6 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 1 2 . 3 6 5 ) $ 0 S O 10 8 ~ ~ 3 6 5 0 0 0 O V E R H E A CO N D U C T O R S & DE V I C E S O R $ ( 1 1 1 . 1 1 7 ) $ 0 S ( 1 1 1 . 1 1 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 ~ ~ 3 6 5 0 O V E R H E A C O N D U C T O R S & D E V I C E S U T $ ( 5 6 . 6 4 8 ) $ 0 $ 0 $ 0 $ 0 $ ( 5 6 . 6 4 ) $ 0 $ 0 $ 0 10 8 3 6 5 0 0 0 O V E R H C O N D U C T O R S & D E V I C E S W A $ ( 2 1 . 1 5 6 ) $ 0 $ 0 $ ( 2 1 . 1 5 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 10 8 3 6 O V E R H E A C O N D U C T O R S & D E V I C E S W V P $ ( 3 2 . 8 3 9 ) $ 0 $ 0 $ 0 $ ( 3 2 , 8 3 9 ) $ 0 $ 0 $ 0 $ 0 10 8 0 3 6 5 0 O V E R H E A C O N D U C T O R S & D E V I C E S W Y U $ 2 7 9 3 a $ 0 a $ 0 $ 0 $ 0 2 7 9 3 a 36 5 0 0 0 0 T o t l 2 4 9 3 2 3 $ 1 2 4 0 5 1 1 1 1 1 7 2 1 1 5 6 3 2 8 3 9 5 6 6 4 1 2 3 8 5 2 7 8 3 0 36 5 2 0 0 C L E A R I N G A N D G R A I N G l O U $ ( 8 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 8 3 ) $ 0 $ 0 36 5 2 0 0 C L E A R I N G A N D G R A I N G O R S ( 4 ) $ 0 $ ( 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 36 0 0 C L E A R I N G A N D G R A I N G U T $ ( 1 . 0 7 1 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 . 0 7 1 ) $ 0 $ 0 $ 0 36 5 2 0 0 C L E A N G A N D G R A I N G W Y U $ 1 1 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 1 1 \ $ 0 36 5 2 0 0 O T o t $ 1 1 . 1 7 4 1 $ õ $ 1 4 1 $ 0 $ 0 $ 1 1 , 0 7 7 1 $ 1 8 3 1 $ 1 1 1 1 s e 36 6 ~ ~ U N D E R G R O U N D C O N D U I T C A $ ( 3 . 2 0 7 ) $ ( 3 . 2 0 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 36 6 0 0 0 0 U N D E R G R O U N C O N O U I T I O U $ ( 3 , 2 9 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 3 . 2 9 4 ) $ 0 $ 0 36 U N D E R G R O U N D C O N O U I T O R $ ( 3 8 . 6 5 0 ) $ 0 $ ( 3 8 . 6 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 36 0 0 0 U N D E R G R O U N D C O N O U I T U T $ ( 5 7 . 1 9 8 ) $ 0 $ 0 $ 0 $ 0 $ ( 5 7 . 1 9 8 ) $ 0 $ 0 S O 36 ~ ~ U N D E R G R O U N D C O N D U I T W A $ ( 3 . 9 1 3 ) S O $ 0 $ ( 3 . 9 1 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 36 ~ ~ U N D E R G R O U N D C O N D U I T W Y P $ ( 4 . 3 5 9 ) $ 0 $ 0 $ 0 $ ( 4 . 3 5 ) $ 0 $ 0 $ 0 $ 0 UN D E R G R O U N D C O N D U I T W Y U 1 , 6 8 $ 0 $ 0 $ 0 $ 0 a $ 0 1 6 6 $ 0 11 2 2 8 9 3 2 0 7 3 8 6 5 0 3 . 1 3 $ 4 3 5 9 5 7 1 . 8 3 2 9 1 6 6 0 $ ( 5 . 4 8 3 ) $ ( 5 . 4 8 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 a $ 0 $ ( 1 0 . 6 5 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 S ( 1 0 . 6 5 5 ) $ 0 S O $ ( 4 7 . 6 1 0 ) $ 0 $ ( 4 7 . 6 1 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 1 4 1 . 9 2 5 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 4 1 . 9 2 5 ) $ 0 $ 0 $ 0 $ ( 5 . 8 7 1 ) $ 0 $ 0 $ ( 5 . 8 7 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $( 1 1 . 3 1 0 ) $ 0 $ 0 $ 0 $ ( 1 1 . 3 1 0 ) $ 0 $ 0 $ 0 $ 0 Pr l i Y A C c o u n t 10 8 10 8 10 8 10 8 0 10 8 10 8 10 8 10 8 10 8 0 10 8 10 8 10 8 10 8 ~ ~ 10 8 0 0 10 8 10 8 10 8 10 8 10 8 0 0 10 8 0 10 8 0 0 0 10 8 10 8 10 8 ~ ~ 10 8 10 8 10 8 10 8 10 8 10 8 ~ ~ 10 8 '1 0 8 10 8 10 8 10 8 10 8 0 0 10 8 0 0 0 0 10 8 ~ ~ Id a h o FE R C o $0 $0 $0 $0 $0 $0 n:$0 $0 $0 $0 $0 $0 ,0 ¡¡ 'i $0$0 $0 SO $0 36 6 0 0 0 0 36 36 7 0 0 0 0 36 7 ~ ~ 36 7 ~ ~ 36 7 0 0 0 0 36 7 0 0 0 0 'o t UN D E R G R O û N O C O N D U C T R S & D E V I C E S UN D E R G R O U N C O N U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U C O R S & D E V I C E S UN E R G R O U N D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U C T O R S & D E V I C E S UN D E R G R O U N D C O N D U C T O R S & D E V I C E S CAIO OR UT WA WV P 30 1 9 "' ~ R O C K Y M O U N T A I N PO E R A Ol \ l l & Of f'1 f 1 C De p r e c i a t i o n R e s e r v e ( A c t u a l s ) Ba l a n c a s o f D e c m b e r 2 0 0 7 Al l o c t i o n M e t h . F a c t r R e v i s e d P r o o c l (A I t e I n T h o s a s ) P A c c o u n t S ë a A c c o u n t - - - - - ~ o c T o t l C a l i f 0 o n W a s h . p P L U t a h I d a h o - U P L F E R C 10 8 ~ ~ 3 6 7 ~ ~ U N D E R G R O U N D C O N D U C T O R S & D E V E S W Y U 8 7 6 1 0 0 S O S O 0 S 8 7 6 1 S O 36 7 0 0 0 O T o i S 1 2 3 1 , 2 1 1 $ 1 5 . 4 8 3 1 $ 1 4 7 . 6 1 0 1 $ 1 5 , 7 7 $ 1 1 1 . 1 0 1 $ 1 1 4 1 . 2 5 1 $ 1 1 0 . 5 5 1 $ ( 8 , 7 6 1 1 1 0 10 8 3 6 ~ ~ L I N E T R A S F O R M E R S C A S ( 2 5 . 3 4 5 ) S ( 2 5 . 3 4 5 ) S O S O $ 0 S O S O S O 0 10 8 3 6 L I N E TR S F O R M E R S I O U S ( 2 7 . 1 5 2 ) S O S O S O S O S O S ( 2 7 . 1 5 2 ) S O S O 10 8 3 6 8 0 L I N E T R A S F O R M E R S O R S ( 1 3 8 . 4 2 8 ) S O S ( 1 3 8 . 4 2 8 ) S O $ 0 $ 0 $ 0 $ 0 $ 0 10 8 3 6 8 0 L I N E T R A S F O R M E R S U T $ ( 1 0 8 . 1 1 5 ) S O $ 0 $ 0 S O S ( 1 0 8 . 1 1 5 ) S O S O S O 10 8 3 6 L I N E T R F O R M E R S W A $ ( 2 9 . 5 7 9 ) S O S O $ ( 2 9 . 5 7 9 ) S O S O S O $ 0 $ 0 1. 0 8 3 6 L I N E T R A S F O R M E R S W V P S ( 2 3 . 9 6 ) $ 0 S O S O $ ( 2 3 . 9 6 ) $ 0 S O $ 0 $ 0 10 8 3 6 L I N E T R A S F O R M E R S W Y U S 4 4 9 6 0 $ 0 0 $ 0 0 4 4 9 6 $ 0 36 0 0 0 0 T o i 3 5 7 0 8 4 2 5 3 4 5 1 3 8 4 2 8 2 9 5 7 9 2 3 9 6 8 1 0 8 1 1 5 S 2 7 1 5 2 4 4 9 $ 0 10 8 3 6 9 1 0 0 E R I E S - O V E R H E A C A $ ( 2 . 1 7 ) S ( 2 . 1 7 1 ) S O S O S O S O S O S O S O 10 8 ~ ~ 3 6 9 1 0 0 S E R V I C E S - O V E R E A L O U $ ( 3 . 9 2 4 ) $ 0 S O $ 0 $ 0 S O $ ( 3 . 9 2 4 ) S O $ 0 10 8 0 0 0 3 6 9 1 0 0 S E R V I C E S - O V E R H E O R S ( 2 1 . 4 7 6 ) S O S ( 2 1 . 4 7 6 ) S O S O S O S O $ 0 $ 0 10 8 3 6 9 1 0 0 S E R V I C E S . O V E R E A U T $ ( 2 8 . 0 5 2 ) S O $ 0 $ 0 $ 0 $ ( 2 8 . 5 2 ) $ 0 $ 0 $ 0 10 8 3 6 9 1 0 0 S E R V I E S . O V E R H E A W A $ ( 5 . 4 6 ) S O S O $ ( 5 . 4 6 6 ) S O S O S O S O S O 10 8 ~ ~ 3 6 9 1 0 0 S E R V I C E S - O V E R H E A W V P S ( 3 . 3 6 ) S O S O S O S ( 3 . 3 6 ) S O S O S O S O 10 8 ~ ~ 3 6 1 0 0 S E R V I C E S . O V E R H W Y U S ! 5 0 1 ~ S O S O S O $ 0 S O S ( 5 0 1 S O 36 9 1 0 0 O T o i $ I 8 4 ; 9 6 ' Ì Î l 2 . 1 7 ; $ l 2 1 . 4 7 t ¡ $ 1 5 , 4 6 6 1 $ 1 3 , 3 6 1 $ 1 2 1 . 5 2 ) S 1 U 2 4 ) $ ( 5 0 ) S O 10 8 0 0 0 0 3 6 9 2 0 0 S E R V I C E S - U N D E R G R O U N D C A S ( 3 , 0 0 2 ) S ( 3 . 0 0 ) S O S O S O S O S O S O 10 8 0 0 3 6 9 2 0 0 S E R V I C E S . U N O E R G R O U N D l O U S ( 6 . 9 9 5 ) S O S O S O S O S O S ( 6 . 9 9 5 ) S O S O 10 8 3 6 9 2 0 0 S E R V I C E S . U N D E R G R O U N D O R S ( 3 1 . 7 0 ) S O S ( 3 1 . 6 7 0 ) S O S O S O S O S O S O 10 8 0 3 6 9 2 0 0 S E R V I C E S - U N D E R G R O U N D U T S ( 3 0 . 8 9 4 ) S O S O S O S O S ( 3 0 , 8 9 ) S O S O S O 10 8 0 3 6 9 2 0 0 S E R V I C E S . U N D E R G R O U N D W A S ( 6 , 5 7 7 ) S O S O S ( 6 , 5 7 7 ) S O S O S O $ 0 S O 10 8 3 6 9 2 0 0 S E R V I C E S - U N D E R G R O U N D W V P S ( 5 , 4 6 7 ) S O S O S O S ( 5 . 4 6 7 ) S O S O S O S O 10 8 0 3 6 9 2 0 0 S E R V I C E S . U N D E R G R O U N D W Y U S 1 1 2 4 0 S O S O 0 S O 0 S 1 1 2 4 0 36 9 2 0 0 0 T o t l 8 5 7 3 0 3 0 0 2 3 1 6 7 0 6 5 7 7 5 4 6 7 3 0 8 9 4 8 9 9 5 1 1 2 4 0 37 0 0 0 0 0 M E T E R S C A S ( 1 . 6 6 7 ) ( 1 . 6 6 7 ) S O 0 S O S O S O 0 S O 37 0 0 0 0 M E T E R S L O U S ( 5 . 6 2 5 ) S O S O S O S O S O S ( 5 . 6 2 5 ) $ 0 S O 37 0 ~ M E T E R S D R S ( 2 8 . 7 6 3 ) S O S ( 2 8 . 7 6 3 ) S O S O S O S O S O S O 37 0 ~ M E T E R S U T S ( 2 7 . 8 9 8 ) S O S O S O S O S ( 2 7 . 8 9 8 ) S O S O S O 37 0 0 0 0 M E T E R S W A S ( 6 . 6 0 ) S O S O S ( 6 . 6 0 ) S O S O S O S O S O 37 0 ~ M E T E R S W V P S ( 5 . 5 9 ) S O S O S O S ( 5 , 5 9 ) S O S O S O S O 37 0 0 0 M E T E R S W Y U S ( 1 . 4 1 8 1 S O $ 0 S O S O S O S O S ( 1 . 4 1 8 ) $ 0 37 0 0 0 0 O T _ $ 1 7 7 , 5 7 0 1 S l l 8 6 7 1 $ 1 2 8 . 6 3 1 $ 1 6 , 8 0 5 ) $ 1 5 , 5 9 1 $ 1 2 7 , 8 9 8 1 S I U 2 5 ) S ( 1 . 4 1 8 1 S O 37 1 ~ ~ I N S T A L L O N C U S T O M E R S P R E M I S E S C A S ( 9 5 ) ( 9 5 ) S O S O S O S O S O $ 0 $ 0 37 1 0 0 0 I N S T A L L O N C U S T O M E R S P R E M I S E S I O U S ( 1 3 8 ) $ 0 S O S O S O $ 0 S ( 1 3 8 ) $ 0 S O 37 1 ~ ~ I N S T A L O N C U S T O M E R S P R E M I S E S O R S ( 1 . 5 8 ) S O S ( 1 . 5 8 ) S O S O $ 0 $ 0 $ 0 $ 0 37 1 ~ ~ I N S T A L L O N C U S T O M E R S P R E M I S E S U T S ( 3 . 3 0 ) $ 0 S O $ 0 $ 0 S ( 3 . 3 0 ) S O S O S O 37 1 ~ ~ I N S T A L O N C U S T O M E R S P R E M I S E S W A S ( 3 0 ) $ 0 S O $ ( 3 0 ) $ 0 $ 0 S O S O $ 0 37 1 0 0 0 I N S n I O N C U S T O M E R S P R E I S E S W Y P S ( 4 3 0 ) S O S O S O S ( 4 3 0 ) S O S O S O S O 37 1 ~ ~ I N S T A L L O N C U S T O M E R S P R E M I S E S W Y U S 6 7 S O 0 $ 0 0 0 S O $ 6 7 S O 37 1 0 0 0 0 T o i 5 9 2 3 9 5 1 5 8 4 3 0 2 4 3 0 3 3 0 6 1 3 8 6 7 0 37 2 0 0 0 0 L E A E D P R O P O N C U S T P R E I S E S l O U S ( 5 ) S O S O S O S O $ 0 S ( 5 ) 0 $ 0 37 2 ~ ~ L E A E D P R O P O N C U S T P R E M I S E S U T S ( 3 6 ) S O S O S O S O S ( 3 6 ) S O S O S O 37 2 0 0 0 0 T o t l S 1 4 1 1 S O $ 0 S O S O S ( 3 6 ) $ ( 5 1 $ 0 S O 37 3 0 0 0 S T R E E T L I G H T I N G & S I G N A L S Y S T E M S C A S ( 4 6 6 ) S ( 4 6 6 ) S O S O S O S O S O S O S O 37 3 0 0 0 S T R E E T L I G H T N G & S I G N A L S Y S T E M S L O U S ( 2 7 3 ) $ 0 S O S O $ 0 $ 0 S ( 2 7 3 ) S O S O 37 3 0 0 0 S T R E E T L I G H T I N G & S I G N A S Y S T E M S O R S ( 7 , 2 0 5 ) S O S ( 7 , 2 0 5 ) S O S O S O S O S O S O 37 3 0 S T R E E T L I G H T I N G & S I G N A S Y S E M S U T S ( 9 . 4 6 7 ) S O S O S O S O S ( 9 . 4 6 7 ) S O S O S O 37 3 0 S T R E E T L I G H T I N G & S I G N A S Y S T E M S W A S ( 1 . 6 4 6 ) $ 0 S O S ( 1 . 6 4 6 ) $ 0 S O S O S O S O 37 3 0 0 0 S T R E E T L I G H T I N G & S I G N A S Y S T E M S W Y P S ( 1 . 3 3 ) S O S O S O S ( 1 , 3 3 2 ) S O S O S O S O 37 3 0 0 0 S T R E E T L I G H T I N G & S I G N A S Y S T E M S W Y U S ( 5 1 7 1 $ 0 S O S O S O S O S O S ( 5 m S O 37 3 0 0 0 0 T o t l S ( 2 0 . 9 0 5 ) S 1 4 6 6 1 S 1 7 , 2 0 5 ) S ~ 1 , 4 6 ) S 1 1 . 3 2 ) S ( 9 , 4 6 7 ) S 1 2 7 3 1 S ( 5 1 7 S O 36 9 2 0 0 0 L A D R I H T S L O U S ( 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 1 ) $ 0 $ 0 38 9 2 0 0 L A D R I G H T S S G $ ( 0 ) $ ( 0 ) $ ( 0 ) S ( 0 ) S ( 0 ) S ( 0 ) $ ( 0 ) S ( 0 ) S ( 0 ) 38 9 2 0 0 L A D R I G H T S U T $ ( 6 ) S O S O S O S O S ( 6 ) S O $ 0 S O 38 0 0 L A D R I G H T S W Y P S ( 1 ) S O S O S O $ ( 1 ) $ 0 S O S O S O 38 9 2 0 0 L A D R I G H T S W Y U S 1 S O S O 0 $ 0 1 0 38 9 2 0 0 0 T o i 9 0 S 0 1 6 1 $ 1 0 39 0 S T R U C T U R E S A N D I M P R O V E M E N C A S ( 5 3 ) $ 0 $ 0 S O S O $ 0 S O 39 0 0 . S T R U C T U R E S A N D I M R O V E M E N T S C N S ( 1 , 4 4 5 ) S ( 4 6 9 ) S ( 1 0 6 ) S ( 9 9 ) S ( 6 6 0 ) S ( 5 9 ) S ( 1 3 ) S O 39 0 S T R U C T U R S A N D I M R O V E M E N T S I O U S ( 3 . 3 9 ) S O $ 0 S O $ 0 S ( 3 , 3 9 4 ) S O $ 0 39 0 0 0 0 S T R T U R S A N I M P R O V E M E N T S O R S ( 4 , 5 2 1 ) S ( 4 , 5 2 1 ) $ 0 S O S O S O $ 0 $ 0 l0 8 l l 10 8 10 8 10 8 10 8 0 10 8 0 10 8 10 8 0 0 0 0 10 8 ~ ~ 10 8 ~ ~ 10 8 0 10 8 10 8 0 10 8 10 8 0 0 0 10 8 ~ ~ 10 8 0 0 10 8 ~ ~ 10 8 ~ ~ 10 8 0 10 8 0 10 8 0 10 8 10 8 10 8 10 8 10 8 ~ ~ 10 8 0 10 8 10 8 10 8 0 10 8 40 1 9 "' ~ R O C K Y M O U N T A I N PO W E R AO I l l O F f I l I ~ De p r e i a t i o n R e s e r v e ( A c t u a l s ) Ba l a n c a s o f D e m b e r 2 0 0 1 Al l o c i o n M e t h . F a c t o r R e v i s e P r o l (A l t e i n T h o s a n s ) Si a i j A i o u n t - - Ä l l o c T o t a l C a l i f O r e g o n W a s h W y - P P L U t a h 39 0 S T R U C S A N D I M P R O E N T S S G $ ( 1 . 8 7 6 ) $ ( 3 5 ) $ ( 5 1 7 ) $ ( 1 4 8 ) $ ( 2 3 8 ) $ ( 7 8 5 ) 39 S T R U C T R E S AN D IM P R O V E M E N T S S O $ ( 1 8 . 0 9 ) $ ( 4 5 9 ) $ ( 5 . 2 5 4 ) $ ( 1 . 4 0 3 ) $ ( 2 . 0 3 5 ) $ ( 7 . 5 3 ) 39 S T R U T U R E S A N D I M P R O V E E N T U T $ ( 1 0 . 1 8 5 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 0 . 1 8 5 ) 39 S T R U C T U R E S A N D I M P R O V E M E N T S W A $ ( 2 . 6 0 1 ) $ 0 $ 0 $ ( 2 . 6 0 1 ) $ 0 $ 0 39 0 S T R U C R E A N D I M R O V E M E N T S W Y P $ ( 9 1 9 ) $ 0 $ 0 $ 0 $ ( 9 1 9 ) $ 0 39 0 S T R U C R E S A N I M P R O V E M E N T S W Y U $ 8 5 9 $ 0 a $ 0 39 0 0 0 0 0 T o t 4 4 4 2 3 1 0 6 7 $ " 2 5 8 $ 3 2 9 0 1 9 1 6 1 39 0 3 0 S T R U C T U R E S & I M P R O V E E N T S . P A N E L S C A $ ( 3 0 ) ( 3 0 ) $ 0 0 $ 0 39 0 3 0 S T R U C T U R E S & I M P R O V E M E N T S . P A N E L C N $ ( 4 3 7 ) $ ( 1 2 ) $ ( 1 4 2 ) $ ( 3 2 ) $ ( 3 0 ) $ ( 2 0 0 ) $ ( 1 8 ) 39 0 S T R U C T U R E S & I M P R O V E M E N S . P A N a s l O U $ ( 5 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 5 7 ) 39 0 S T R U C T U R E S & I M P R O V E M E N T S . P A N E L S O R $ ( 3 0 ) $ 0 $ ( 3 0 ) $ 0 $ 0 $ 0 $ 0 39 0 S T R U C T U R E S & I M R O V E M E N T S . P A N E L S S G $ ( 2 3 ) $ ( 0 ) $ ( 6 ) $ ( 2 ) $ ( 3 ) $ ( 1 0 ) $ ( 1 ) 39 0 S T R U C T U R E S & IM P R O V E M E N T S . PA N E L S S O $ ( 7 . 3 3 7 ) $ ( 1 8 6 ) $ ( 2 . 1 3 1 ) $ ( 5 6 ) $ ( 8 2 5 ) $ ( 3 . 0 5 ) $ ( 4 2 2 ) 39 3 0 S T R U C T U R E S & I M P R O V E M E N T S . P A N a s U T $ ( 1 8 2 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 8 2 ) $ 0 39 3 0 S T R U C U R E & I M P R O V E M E N T S . P A N E L S W A $ ( 7 0 ) $ 0 $ 0 $ ( 7 0 ) $ 0 $ 0 $ 0 39 0 3 0 S T R U T U R E & IM P R O V E M E N T S . P A N E L S W Y $ ( 1 4 2 ) $ 0 $ 0 $ 0 $ ( 1 4 2 ) $ 0 $ 0 39 0 S T R U C T U R E S & I M P R O V E M E N S . P A N E L S W Y U $ ( 4 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 39 0 3 0 0 T o t $ ( 8 , 5 8 7 1 l ( 2 2 1 $ ( 2 . 8 4 1 $ ( 6 7 3 1 $ ( 1 , 0 0 1 $ ( 3 . 4 4 1 $ ( 4 9 9 1 $ 1 1 3 7 1 S ( 1 9 1 10 8 3 9 1 ~ ~ O F F I E F U R N I T U R E C A $ ( 1 2 1 ) ( 1 2 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 3 9 1 ~ ~ O F F I C E F U R N I T U R E C N $ ( 8 5 6 ) $ ( 2 3 ) $ ( 2 7 8 ) $ ( 6 3 ) $ ( 5 9 ) $ ( 3 9 1 ) $ ( 3 5 ) $ ( 8 ) $ 0 10 8 0 0 3 9 1 0 0 0 0 O F F I C E F U R N I T U R E l O U $ ( 1 0 1 ) $ 0 $ 0 S O S O S O $ ( 1 0 1 ) S O S O 10 8 0 0 3 9 1 ~ ~ O F F I C E F U R N I T U R E O R $ ( 1 , 5 ) S O S ( 1 . 5 5 ) S O S O S O $ 0 $ 0 $ 0 10 8 3 9 1 ~ ~ O F F I C E F U R N I T U R E S E $ ( 8 ) $ ( 0 ) $ ( 2 ) $ ( I ) S ( 1 ) $ ( 3 ) S ( 1 ) S ( 0 ) $ ( 0 ) 10 8 3 9 1 ~ ~ O F F I C E F U R N I T U R E S G $ ( 1 . 5 4 7 ) $ ( 2 9 ) $ ( 4 2 6 ) $ ( 1 2 2 ) $ ( 1 9 6 ) $ ( 6 4 7 ) $ ( 9 4 ) S ( 2 8 ) S ( 6 ) 10 8 0 0 3 9 1 ~ ~ O F F I C E F U R N I T U R E s o $ ( 9 . 8 0 8 ) $ ( 2 4 9 ) $ ( 2 . 8 4 9 ) $ ( 7 6 1 ) $ ( 1 . 1 0 3 ) $ ( 4 . 0 8 3 ) S ( 5 6 ) $ ( 1 7 3 ) $ ( 2 5 ) 10 8 3 9 1 ~ ~ O F F I E F U R N I T U R E S S G C H $ ( 4 2 ) $ ( I ) $ ( 1 2 ) S ( 3 ) S ( 5 ) S ( 1 7 ) $ ( 2 ) S ( 1 ) S ( 0 ) 10 8 0 0 0 0 3 9 1 0 0 0 O F F I E F U R N I T R E U T $ ( 5 3 ) $ 0 S O $ 0 $ 0 $ ( 5 3 ) $ 0 $ 0 $ 0 10 8 0 3 9 1 ~ ~ O F F I C E F U R N I T U R E W A S ( 3 8 1 ) S O 5 0 S ( 3 8 1 ) $ 0 s o s o s o S O 10 8 0 0 3 9 1 0 0 0 0 O F F I C E F U R N I T U R E W Y P $ ( 7 1 8 ) $ 0 $ 0 s o $ ( 7 1 8 ) $ 0 $ 0 $ 0 $ 0 10 8 3 9 1 ~ ~ O F F I C E F U R N I T U R E W Y U S ( 3 6 1 S O s o $ 0 s o s o s o S ( 3 6 ) s o 39 1 0 0 0 0 T o t $ l I 5 7 1 1 $ 1 4 2 1 5 ( 5 1 2 6 1 $ ( 1 , 3 0 1 $ ( 2 . 0 8 2 1 $ 1 5 , 6 7 1 1 $ l 7 7 1 5 l 2 4 6 1 5 1 3 1 1 10 8 3 9 1 1 0 0 C O M U T E R EQ U I P M E N T - M A N F R A E S O $ (1 : 4 3 1 Ì S( 3 6 j 5 Î 4 1 6 1 $ ( m i $ ( 1 6 1 ) $ ( 5 9 6 ) ' Ï â 2 1 ( 2 5 1 H û 39 1 1 0 0 0 T o t l S 1 1 . 3 1 1 S 1 3 6 1 S 1 4 1 6 1 5 ( 1 1 1 ) 5 1 1 6 1 1 S 1 5 9 6 ) S ( 8 2 ) 5 ( 2 5 ) 5 ( 4 1 10 8 3 9 1 2 0 0 0 C O M P U T E R EQ U I P M E N T . PE R S O N A L CO M P U T E R S C A $ ( 1 1 9 ) 5 ( 1 1 9 ) s o s o s o s o s o s o s o 10 8 ~ ~ 3 9 1 2 0 0 0 C O M P U T E R EQ U I P M E N T . PE R S O N A CO M P U T E R S C N $ ( 2 . 1 1 1 ) $ ( 5 6 ) $ ( 6 8 6 ) $ ( 1 5 6 ) $ ( 1 4 4 ) $ ( 9 6 ) $ ( 8 6 ) $ ( 1 9 ) $ 0 10 8 3 9 1 2 0 0 C O M P U T E R E Q U I P M E N T . P E R S O N A C O M P U T E R S l O U $ ( 4 5 0 ) s o s o s o s o $ 0 $ ( 4 5 0 ) s o 5 0 10 8 3 9 1 2 0 0 0 C O M P U T E R E Q U I P M E N T - P E R S O N A C O M P U T E R S O R 5 ( 1 . 7 6 1 ) $ 0 $ ( 1 . 7 6 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 0 0 0 3 9 1 2 0 0 C O M P U T R E Q U I P M E N T . P E R S O N A L C O M P U T E R S S E $ ( 8 9 ) $ ( 2 ) 5 ( 2 4 ) $ ( 7 ) $ ( 1 2 ) S ( 3 6 ) $ ( 6 ) $ ( 2 ) $ ( 0 ) 10 8 0 3 9 1 2 0 0 C O M P U T E R E Q U I P M E N T . P E R S N A L C O M P U T E R S S G $ ( 1 . 0 2 5 ) $ ( 1 9 ) $ ( 2 8 2 ) $ ( 8 1 ) $ ( 1 3 0 ) $ ( 4 2 9 ) $ ( 6 2 ) $ ( 1 9 ) $ ( 4 ) 10 8 ~ ~ 3 9 1 2 0 0 C O M P U T E R E Q U I P M E N T - P E R S O N C O M P U T E R S S O $ ( 2 8 . 8 0 4 ) $ ( 7 3 2 ) $ ( 8 . 3 6 6 ) $ ( 2 . 2 3 4 ) $ ( 3 . 2 4 0 ) $ ( 1 1 . 9 9 3 ) $ ( 1 , 5 8 ) $ ( 5 0 7 ) $ ( 7 4 ) 10 8 3 9 1 2 0 0 C O M P U T E R E Q U I P M E N T . P E R S O N A C O M P U T E R S S S G C H $ ( 1 4 6 ) $ ( 3 ) $ ( 4 2 ) $ ( 1 2 ) $ ( 1 9 ) $ ( 6 0 ) $ ( 8 ) $ ( 3 ) $ ( I ) 10 8 3 9 1 2 0 0 C O M P U T E R E Q U I P M E N T . P E R S O N A C O M P U T E R S S S G C T 5 ( 0 ) S ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) S ( 0 ) $ ( 0 ) S ( 0 ) 10 8 0 3 9 1 2 0 0 0 C O M P U T E R E Q U I P M E N T . P E R S O N A C O M P U T E R S U T S ( 1 . 8 2 4 ) $ 0 $ 0 s o $ 0 $ ( 1 . 8 2 4 ) s o $ 0 s o 10 8 0 0 0 3 9 1 2 0 C O M P U T E R E Q U I P M E N T . P E R S O N A L C O M P U T E R S W A $ ( 5 1 8 ) s o $ 0 $ ( 5 1 8 ) s o s o $ 0 $ 0 $ 0 10 8 3 9 1 2 0 0 C O M P U T E R E Q U I P M E N T . P E R S O N A L C O M P U T E R S W Y P 5 ( 1 . 2 0 5 ) $ 0 s o s o $ ( 1 . 2 0 5 ) $ 0 $ 0 $ 0 $ 0 10 8 0 0 0 0 3 9 1 2 0 0 C O M P U T E R E Q U I P M E N T . P E R S O N A C O M P U T E R S W Y U 1 1 9 $ 0 $ 0 $ 0 $ 0 0 0 1 1 9 5 0 39 1 2 0 0 0 T o t 3 8 1 7 1 3 0 $ 1 1 1 6 1 3 0 0 7 " 7 5 0 1 5 3 0 6 2 2 7 0 6 6 7 9 39 1 3 0 O F F I C E E Q U I P M E N T C A $ ( 7 ) $ ( 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 0 39 1 3 0 O F F I C E E Q U I P M E N T C N S ( 4 6 ) 5 ( I ) $ ( 1 5 ) $ ( 3 ) $ ( 3 ) $ ( 2 1 ) S ( 2 ) $ ( 0 ) $ 0 39 1 3 0 O F F I C E E Q U I P M E N T O R $ ( 2 2 ) $ 0 $ ( 2 2 ) $ 0 $ 0 s o $ 0 s o $ 0 39 1 3 0 0 0 . O F F I C E E Q U I M E N T S G $ ( 3 2 0 ) $ ( 6 ) $ ( 8 8 ) $ ( 2 5 ) $ ( 4 0 ) $ ( 1 3 4 ) $ ( 1 9 ) $ ( 6 ) S ( 1 ) 39 1 3 0 O F F I C E EQ U I P M E N T S O $ ( 1 1 6 ) $ ( 3 ) $ ( 3 4 ) $ ( 9 ) $ ( 1 3 ) 5 ( 4 8 ) $ ( 7 ) 5 ( 2 ) $ ( 0 ) 39 1 3 0 0 0 O F F I C E E Q U I P M E N T S S C T 5 ( 3 ) $ ( 0 ) S ( I ) S ( 0 ) S ( 0 ) 5 ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) 39 1 3 0 O F F I C E E Q U I P M E N T U T S ( 6 3 ) s o s o s o s o S ( 6 3 ) s o s o s o 39 1 3 0 O F F I C E E Q U I P M E N T W A S ( 7 ) $ 0 $ 0 $ ( 7 ) s o $ 0 $ 0 $ 0 S O 39 1 3 0 O F F I C E E Q U I P M E N T W Y P S ( 1 1 ) 5 0 S O s o S ( I I ) s o s o s o s o 39 1 3 0 O F F I C E E Q U I P M E N T W Y U S ( 6 1 s o s o s o $ 0 $ 0 $ 0 S ( 6 1 $ 0 39 1 3 0 0 0 T o t $ ( 6 0 1 1 $ ( 1 7 S ( 1 5 9 1 S ( 4 5 1 $ 1 6 8 1 $ 1 2 6 8 1 S ( 2 8 1 $ ! 1 4 1 S 1 2 1 39 2 0 1 0 0 1 / 4 T O N M I N ~ P I C K U P S A N D V A N S C A $ ( 3 4 ) S ( 3 4 ) s o s o 5 0 s o s o $ 0 5 0 39 2 0 1 0 0 1 / 4 T O N M I N I - P I C K U P S A N D V A N S l O U S ( 1 4 7 ) s o $ 0 $ 0 s o $ 0 $ ( 1 4 7 ) s o s o 39 0 1 0 0 1 / 4 T O N M l N I . P I C K U P S A N D V A N S O R $ ( 4 9 6 ) s o $ ( 4 9 6 ) s o s o $ 0 s o s o s o 39 2 0 1 0 0 1 / 4 T O N M I N I - P I C K U P A N D V A N S S G S ( 2 5 6 ) S ( 5 ) S ( 7 0 ) $ ( 2 0 ) S ( 3 2 ) S ( 1 0 7 ) $ ( I S ) S ( 5 ) S ( 1 ) 39 2 0 1 0 0 1 / 4 T O N M I N I - P I C K U P S A N D VA N S S O S ( 3 0 7 ) S ( 8 ) $ ( 8 9 ) S ( 2 4 ) S ( 3 4 ) $ ( 1 2 8 ) S ( 1 8 ) $ ( 5 ) S ( I ) Ac u n t 1õ - 10 8 10 8 10 8 10 8 10 8 10 8 10 8 10 8 ~ ~ 10 8 ~ ~ 10 8 ~ ~ 10 8 10 8 0 0 0 10 8 10 8 10 8 ~ ~ 10 8 0 10 8 0 10 8 0 0 10 8 10 8 10 8 10 8 ~ ~ 10 8 10 8 10 8 0 0 10 8 10 8 10 8 0 0 10 8 0 0 0 10 8 ~ ~ FE R C $( ) $( 4 6 ) $0 so so 5o f 9 .. ~ R O C K Y M O U N T A I N PO E R A O I V l $ t O F A t F I C O M De p r e c i a t i o n R e s e r v e ( A c u a l s ) Ba l a n c e a s o f D e m b e r 2 0 0 7 Al l o c a t i n M e t . F a c t R e v s e P r o t o (A l t e I n T h n d s ) p A c U i e c o ~ o u n t A l l o c T o t l C a l i f 0 o n W a s h . p P L U t a h I d a h o - U P L F E R C 10 8 0 3 0 1 0 0 1 / 4 T O N M I N I - P I C K U P S A N V A N S S S G C H $ ( 4 0 ) ( 1 ) $ ( 1 1 ) $ ( 3 ) $ ( 5 ) $ ( 1 6 ) $ ( 2 ) $ ( 1 ) $ ( 0 ) 10 8 3 9 0 1 0 0 1 / 4 T O N M I N i . I C K U P S A N D V A N S U T $ ( 8 4 ) $ 0 $ 0 $ 0 $ 0 $ ( 8 4 6 ) $ 0 $ 0 $ 0 10 8 ~ ~ 3 9 2 0 1 0 0 1 / 4 T O N M I N l - P I C K U P S A N D V A N S W A $ ( 1 5 1 ) $ 0 $ 0 $ ( 1 5 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 10 8 ~ ~ 3 9 0 1 0 0 1 / 4 T O N M I N I - P I C K S A N D V A N S W Y P $ ( 9 2 ) $ 0 $ 0 $ 0 $ ( 9 2 ) $ 0 $ 0 $ 0 $ 0 10 8 ~ ~ 3 9 2 0 1 0 0 1 / 4 T O N M I N I - P I C K U P S A N D V A N S W Y U $ ( 6 1 ~ $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 6 ) $ 0 39 2 0 1 0 0 T o t l $ 1 2 . 3 7 Î 1 1 4 7 i i & l n 1 ( 1 9 8 ) I 1 1 6 4 1 ~ ~ 1 , . 7 ) 1 ( 1 8 2 ) l i Y c ) I 2 ) 10 8 3 9 2 0 2 0 0 M I D A N D F U L L S I Z E A U T O M O B I L E S l O U $ ( 1 6 ) S O $ 0 $ 0 $ 0 $ 0 1 ( 1 6 ) 0 $ 0 10 8 3 9 2 0 2 0 0 M I D A N D F U L S I Z E A U O M O B E S O R $ ( 1 6 9 ) $ 0 $ ( 1 6 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 3 9 2 0 2 0 0 M I D A N D F U L S I Z A U T O M O I L E S S G $ ( 2 1 ) $ ( 0 ) 1 ( 6 ) $ ( 2 ) 1 ( 3 ) $ ( 9 ) $ ( I ) $ ( 0 ) $ ( 0 ) 10 8 ~ ~ 3 9 0 2 0 0 M I D A N D F U L L S I Z E A U T O M O B I L E S S O $ ( 1 5 6 ) $ ( 4 ) $ ( 4 5 ) $ ( 1 2 ) $ ( 1 8 ) $ ( 6 5 ) $ ( 9 ) $ ( 3 ) $ ( 0 ) 10 8 ~ ~ 3 9 2 0 2 0 0 M I D AN D FU SIZ AU O M O B I L E S S S G C H $ ( 1 6 ) $ ( 0 ) $ ( 4 ) $ ( 1 ) $ ( 2 ) $ ( 6 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) 10 8 ~ ~ 3 9 2 0 2 0 0 M I D A N D F U L L S I Z E A U T O M O B I L E U T $ ( 1 8 7 ) $ 0 S O S O S O $ ( 1 8 7 ) $ 0 S O $ 0 10 8 3 9 2 0 2 0 0 M I D A N F U L L S I Z E A U T O M O B I L E S W A $ ( 2 7 ) $ 0 $ 0 $ ( 2 7 ) S O $ 0 $ 0 S O $ 0 10 8 3 9 2 0 2 0 0 M I D A N D F U L S I Z A U T O M O B I L E S W Y P $ ( 3 1 ) $ 0 S O $ 0 S / 3 1 1 $ 0 $ 0 $ 0 S O 3. 2 0 2 0 O T o t $ 1 6 2 3 1 $ l S I $ 1 2 2 5 1 1 ( 4 2 ) $ ( 5 3 ) $ I 2 e 7 1 $ 1 2 7 1 $ 1 3 1 1 1 1 1 10 8 3 9 2 0 4 0 0 ' l l 2 & 3 1 4 T O N P I C U P S . V A N . S E R V T R U C K C A $ ( 1 6 6 ) $ ( 1 6 6 ) $ 0 $ 0 $ 0 $ 0 S O $ 0 $ 0 10 8 3 9 2 0 4 0 0 ' 1 1 2 & 3 1 4 T O N P I C K U P S . V A N S . S E R V T R U C K L O U $ ( 4 7 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 4 7 9 ) S O $ 0 10 8 3 9 2 0 4 ' 1 1 2 & 3 1 4 T O N P I C K U P S . V A N S . S E R V T R U C K O R $ ( 1 . 0 1 ) $ 0 $ ( 1 , 7 0 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 ~ ~ 3 9 2 0 4 0 0 ' 1 1 2 & 3 1 4 TO N PI C K U P S . V A N S , S E R V T R U C K S E $ ( 1 0 8 ) S ( 2 ) S ( 2 9 ) $ ( 8 ) S ( 1 5 ) $ ( 4 4 ) $ ( 7 ) $ ( 2 ) $ ( 0 ) 10 8 3 9 2 0 4 0 0 ' 1 1 2 & 3 1 4 T O N P I C U P S . V A N S . S E R V T R U C S G $ ( 2 , 3 1 4 ) $ ( 4 3 ) $ ( 6 3 7 ) $ ( 1 8 2 ) $ ( 2 9 3 ) $ ( 9 6 ) $ ( 1 4 0 ) $ ( 4 2 ) $ ( 9 ) 10 8 3 9 2 0 0 ' 1 1 2 & 3 1 4 T O N P I C K U P S . V A N S . S E R V T R U C S O $ ( 4 8 5 ) $ ( 1 2 ) $ ( 1 4 1 ) $ ( 3 8 ) $ ( 5 6 ) $ ( 2 0 2 ) S ( 2 8 ) 1 ( 9 ) S ( l ) 10 8 ~ ~ 3 9 2 0 4 0 0 ' 1 1 2 & 3 1 4 T O N P I C U P S . V A N S . S E R V T R U C K S S G C H $ ( 1 1 8 ) $ ( 2 ) $ ( 3 4 ) $ ( 1 0 ) $ ( 1 5 ) $ ( 4 8 ) $ ( 7 ) $ ( 2 ) $ ( 0 ) 10 8 ~ ~ 3 9 2 0 4 0 0 ' 1 1 2 & 3 1 4 T O N P I C K U P S , V A N . S E R V T R U C K S S G C T $ ( 7 ) $ ( 0 ) $ ( 2 ) $ ( 1 ) S ( 1 ) $ ( 3 ) $ ( 0 ) $ ( 0 ) S ( 0 ) 10 8 3 9 2 0 4 0 0 ' 1 1 2 & 3 1 4 T O N P I C K U P S , V A N S , S E R V T R K U T $ ( 3 , 4 6 3 ) $ 0 $ 0 $ 0 $ 0 $ ( 3 , 4 6 3 ) $ 0 $ 0 $ 0 10 8 0 0 0 0 3 9 2 0 4 0 0 ' 1 1 2 & 3 1 4 T O N P I C K U P S , V A N S . S E R V T R U C K W A $ ( 4 3 3 ) 1 0 $ 0 $ ( 4 3 3 ) S O $ 0 S O S O $ 0 10 8 3 9 2 0 0 " 1 1 2 & 3 1 4 T O N P I C K U P S . V A N S . S E R V T R U C W Y P $ ( 4 5 3 ) $ 0 $ 0 $ 0 $ ( 4 5 3 ) $ 0 $ 0 $ 0 $ 0 10 8 ~ ~ 3 9 0 4 0 0 ' 1 1 2 & 3 1 4 T O N P I C K U P S , V A N S , S E R V T R U C K W Y U $ ( 1 0 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 S ( 1 0 6 ) $ 0 39 2 0 4 0 0 T o t l 1 1 9 . 3 3 ) $ 1 2 2 5 ) $ 1 2 , 5 4 1 S 1 6 7 1 1 $ 1 8 3 2 1 S 1 4 . 7 2 8 1 $ 1 6 6 1 1 $ 1 1 6 1 1 S I l l 1 10 8 ~ ~ 3 9 2 0 5 0 ' 1 T O N A N D A B V E . T W O - A X E T R U C K S ' C A S ( 1 7 7 ) $ ( 1 7 7 ) $ 0 $ 0 $ 0 S O S O $ 0 $ 0 10 8 ~ ~ 3 9 2 0 5 0 ' 1 T O N A N D A B V E . T W O - A X E T R U C K S ' I D U $ ( 6 3 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 6 3 5 ) $ 0 1 0 10 8 3 9 2 0 5 0 ' 1 T O N A N D A B V E . T W O - A X E T R U C K S ' O R $ ( 2 . 3 1 8 ) $ 0 $ ( 2 , 3 1 8 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 10 8 3 9 2 0 5 ' 1 T O N A N D A B E . T W o - E T R U C K ' S E $ ( 1 2 9 ) $ ( 2 ) $ ( 3 5 ) $ ( 1 0 ) $ ( 1 8 ) $ ( 5 2 ) $ ( 8 ) $ ( 3 ) $ ( 0 ) 10 8 3 9 2 0 5 ' 1 TO N A N D A B O V E , T W o - A X E T R U C K S ' S G $ ( 1 , 5 0 ) $ ( 2 8 ) $ ( 4 1 6 ) $ ( 1 1 9 ) $ ( 1 9 1 ) $ ( 6 3 1 ) $ ( 9 1 ) $ ( 2 7 ) $ ( 6 ) 10 8 0 0 3 9 2 0 5 0 ' 1 T O N A N D A B O V E , T W O - A X E T R U C ' S O $ ( 3 7 3 ) S ( 9 ) $ ( 1 0 8 ) S ( 2 9 ) $ ( 4 2 ) $ ( 1 5 6 ) $ ( 2 1 ) $ ( 7 ) $ ( 1 ) 10 8 ~ ~ 3 9 0 5 ' 1 T O N A N A B O V E . T W O - A E T R U C K S ' S S G C H $ ( 4 5 ) $ ( 1 ) $ ( 1 3 ) $ ( 4 ) $ ( 6 ) $ ( 1 8 ) $ ( 3 ) $ ( 1 ) S ( 0 ) 10 8 ~ ~ 3 9 0 5 0 " 1 T O N A N D A B V E , T W O - A X E T R U C K S ' U T $ ( 3 . 7 3 0 ) $ 0 $ 0 $ 0 $ 0 $ ( 3 , 7 3 0 ) $ 0 $ 0 $ 0 10 8 ~ ~ 3 9 0 5 0 ' 1 T O N A N D A B O V E , T W o - E T R U C K S ' W A $ ( 7 7 7 ) $ 0 $ 0 $ ( 7 7 7 ) $ 0 $ 0 $ 0 S O S O 10 8 ~ ~ 3 9 2 0 5 0 ' 1 T O N A N D A B V E . T W O - A X E T R U C K S ' W V P S ( 5 1 7 ) $ 0 $ 0 $ 0 $ ( 5 1 7 ) S O $ 0 $ 0 $ 0 10 8 3 9 2 0 5 0 ' 1 T O N A N D A B V E T W O - A X E T R U C K S ' W Y U S i l O $ 0 $ 0 0 $ 0 S O 1 1 0 S O 39 2 0 5 0 0 T . . $ 1 0 3 2 0 2 1 8 2 8 8 . 9 3 8 7 7 4 5 8 7 7 5 9 1 4 7 8 39 2 0 6 0 D U M P T R U C K S O R $ ( 4 3 ) $ 0 S ( 4 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 0 39 2 0 6 0 0 D U M P T R U C K S S E $ ( 2 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) S ( 0 ) $ ( 1 ) S ( 0 ) $ ( 0 ) $ ( 0 ) 39 0 6 D U M P TR U C K S S G $ ( 1 , 1 3 1 ) $ ( 2 1 ) $ ( 3 1 2 ) S ( 8 9 ) $ ( 1 4 3 ) S ( 4 7 3 ) S ( 6 8 ) S ( 2 O ) $ ( 4 ) 39 0 6 D U M P T R U C K S U T 9 4 0 $ 0 $ 0 $ 0 $ 9 4 0 $ 0 0 39 2 0 6 0 0 T o t 1 2 7 1 2 1 3 5 5 8 . 1 4 4 5 6 8 6 . I 2 1 4 39 2 0 9 0 0 T R A I L E R S C A $ ( 9 3 ) $ ( 9 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 39 2 0 9 T R A L E R S L O U $ ( 2 2 7 ) $ 0 $ 0 $ 0 S O $ 0 S ( 2 2 7 ) $ 0 $ 0 39 2 0 9 T R A L E R S O R $ ( 4 9 3 ) $ 0 $ ( 4 9 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 39 2 0 9 0 0 T R A L E R S S E $ ( 4 4 ) $ ( 1 ) $ ( 1 2 ) $ ( 3 ) $ ( 6 ) $ ( 1 8 ) $ ( 3 ) $ ( 1 ) $ ( 0 ) 39 2 0 9 T R A I L E R S S G $ ( 5 0 ) $ ( 9 ) S ( 1 4 0 ) $ ( 4 0 ) $ ( 6 4 ) $ ( 2 1 3 ) $ ( 3 1 ) $ ( 9 ) $ ( 2 ) 39 2 9 0 T R A I L E R S S O $ ( 2 2 0 ) $ ( 6 ) $ ( 6 4 ) S ( 1 7 ) $ ( 2 5 ) 1 ( 9 2 ) $ ( 1 3 ) $ ( 4 ) $ ( 1 ) 39 2 0 9 T R A L E R S S S G C H $ ( 3 0 ) $ ( 1 ) $ ( 9 ) $ ( 2 ) $ ( 4 ) $ ( 1 2 ) S ( 2 ) S ( I ) $ ( 0 ) 39 2 0 9 0 T R A E R S S S G C T $ ( 2 ) $ ( 0 ) $ ( 0 ) S ( 0 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) 39 0 9 T R A L E R U T $ ( 1 . 2 3 0 ) $ 0 $ 0 $ 0 S O 1 ( 1 , 2 3 0 ) $ 0 $ 0 $ 0 39 2 0 9 0 T R A L E R S W A $ ( 1 4 2 ) $ 0 $ 0 $ ( 1 4 2 ) $ 0 $ 0 $ 0 $ 0 S O 39 2 0 9 T R A L E R S W V P $ ( 5 2 3 ) $ 0 S O $ 0 S ( 5 2 3 ) S O S O $ 0 $ 0 39 2 0 9 T R A I L E R S W Y U $ ( 9 9 ) S O $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 9 9 1 $ 0 39 2 0 9 0 T o t l $ 1 3 . 1 1 1 $ 1 1 0 9 1 $ 1 7 1 8 1 $ 1 2 0 5 1 $ 1 6 2 2 1 $ 1 1 . 5 8 5 1 $ I 2 7 l c $ 1 1 1 3 1 $ 1 3 1 39 2 1 4 0 0 " S N O W M O B I L E S . MO T O R C Y C L E S (4 - W H E E l A T V C A $ ( 1 7 ) $ ( 1 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 39 2 1 4 0 0 ' S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L E D A T V L O U $ ( 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 S ( 7 ) $ 0 $ 0 39 2 1 4 0 0 ' S N O W M O B I L E S , M O T O R C Y C L E S ( 4 - W H E E L A T V O R $ ( 4 5 ) $ 0 $ ( 4 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 39 2 1 4 0 0 " S N O W M O B I E S . M O T O R C Y C L E S ( 4 - W H E E L E D A T V S G $ ( 7 0 ) $ ( 1 ) $ ( 1 9 ) $ ( 5 ) $ ( 9 ) $ ( 2 9 ) $ ( 4 ) $ ( 1 ) $ ( 0 ) 39 2 1 4 0 ' S N O W M O B I L E S . M O T O R C Y C L E S ( 4 - W H E E L E D A T V S O $ ( 9 ) $ ( 0 ) $ ( 3 ) $ ( 1 ) $ ( 1 ) $ ( 4 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) 10 8 10 8 10 8 0 0 10 8 1ö 10 8 10 8 0 0 10 8 10 8 10 8 10 8 10 8 ~ ~ 10 8 10 8 ~ ~ 10 8 ~ ~ 10 8 10 8 10 8 0 10 8 10 6 0 0 10 8 0 0 60 1 9 '. . . . . ~ R O C K Y M O U N T A I N .. . . P O E R AO N i e O F M C De p r e a t i o n R e s e ( A c t a l s ) Ba l a n c a s o f D e c m b e r 2 0 7 Al l o t i n M e t h - F a c r R e v i s e P r o t o (A I t e I n T h n d ) Si A c c o u n t - A l o c T o t a C a l i f o n W a s h . . P L U t a h I d a h o F E R C 39 1 4 0 ' S N W M O B L E S . M O T O R C Y C l E S ( 4 - W H E E L E D " T V U T $ ( 3 3 ) $ 0 0 S O $ ( 3 3 ) S O 39 1 4 0 0 " S N O W M O B I L E S . M O T O R C Y C l E S ( 4 - W H E E L E D A T V W " S ( 1 0 ) S O S ( 1 0 ) S O S O S O S O 39 2 1 4 0 0 " S N O W M O B I L E S . M O T O R C Y C L E S ( 4 - W H E E L E D " T V W Y S ( 2 4 ) S O S O S ( 2 4 ) S O S O $ 0 39 1 4 0 0 ' S N O W M O B I L E S M O T O R C Y C l E S 4 - W H E E L E D A T V W Y U S 2 S O S O 0 S 0 39 2 1 4 0 0 T o t S 2 1 8 1 9 6 7 S 1 6 $ 3 4 6 6 1 2 0 39 2 1 9 0 O V E R - T H E . R O A D S E M I . T R T O R S O R $ ( 1 1 5 ) S O S ( 1 1 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 39 1 9 0 O V E R - T H E - R O A S E M I - R A C T O R S S G S ( 1 3 0 ) S ( 2 ) S ( 3 6 ) S ( 1 0 ) S ( 1 6 ) S ( 5 4 ) S ( 8 ) $ ( 1 ) 39 1 9 0 O V E R . T H E - R O A D S E M I - T R A T O R S S O S ( 1 5 4 ) S ( 4 ) S ( 4 5 ) S ( 1 2 ) $ ( 1 7 ) S ( 6 4 ) $ ( 9 ) $ ( 0 ) 39 2 1 9 0 O V E R - T H E - R O A SE M I - T R A T O R S U T S ( 3 9 ) S O S O S O S O $ ( 3 9 2 ) S O S O 39 2 1 9 0 O V E R . T H E - R O A S E M I - T R A T O R S W A S ( 7 3 ) S O S O S ( 7 3 ) S O S O $ 0 $ 0 39 1 9 0 O V E R - T H E - R O SE M I - T R A O R S W Y S 2 1 S O 0 S O 2 1 0 0 $ 0 39 2 1 9 0 0 T o l ' $ 8 8 6 $ 1 9 5 1 5 5 5 5 1 0 1 7 1 10 8 ~ ~ 3 9 2 3 0 . T R A S P O R T A T I O N E Q U I P M E N T S O 2 1 4 5 6 2 1 7 2 4 S 8 9 1 2 4 1 39 2 3 0 0 0 T o l ' $ 1 2 1 4 1 $ 1 5 1 $ 1 6 2 1 $ 1 7 $ 1 2 4 1 $ 1 8 9 1 $ 1 1 2 1 $ W $ h i 10 8 3 9 3 0 S T O R E S E Q U I P M E N T C " S ( 9 9 ) S ( 9 9 ) $ 0 $ 0 S O $ 0 $ 0 S O 10 8 3 9 3 0 S T O R E E Q U I P M E N T I O U S ( 3 2 4 ) $ 0 S O S O S O S O S ( 3 2 4 ) S O S O 10 8 3 9 3 0 S T O R E S E Q U I P M E N T O R S ( 7 7 0 ) S O S ( 7 7 0 ) S O S O S O S O S O S O 10 8 3 9 3 S T O R E S E Q U I P M E N T S G $ ( 1 . 4 5 1 ) $ ( 2 7 ) S ( 4 0 ) $ ( 1 1 4 ) S ( 1 8 4 ) $ ( 6 0 7 ) $ ( 8 8 ) S ( 2 6 ) S ( 6 ) 10 8 3 9 3 0 S T O R E S E Q U ' P M E N S O S ( 2 8 8 ) S ( 7 ) S ( 8 4 ) S ( 2 2 ) S ( 3 2 ) $ ( 1 2 0 ) S ( 1 7 ) S ( 5 ) S ( 1 ) 10 8 3 9 3 S T O R E S E Q U I P M E T S S G C T S ( 1 8 ) S ( 0 ) S ( 4 ) S ( 1 ) S ( 2 ) S ( 8 ) S ( 1 ) $ ( 0 ) S ( 0 ) 10 8 ~ ~ 3 9 3 0 S T O R E S E Q U I P M E N T U T S ( 1 , 4 2 3 ) S O S O S O S O S ( 1 , 4 2 3 ) S O S O $ 0 10 8 3 9 3 0 S T O R E S E Q U I P M E N T W " S ( 1 8 4 ) S O S O S ( 1 8 4 ) S O S O S O S O S O 10 8 3 9 3 0 S T O R E S E Q U I P M E N W Y P S ( 4 0 1 ) S O S O S O $ ( 4 0 1 ) S O S O S O S O 10 8 3 9 3 0 S T O R E S E Q U I P M E N T W Y U S ( 1 8 6 1 S O S O S O S O S O S O S ( 1 8 6 1 S O 39 3 0 0 0 O T o t $ ( 5 . 4 4 1 $ 1 1 3 4 1 $ 1 1 , 5 7 1 $ ( 3 2 1 $ 1 6 2 1 $ 1 2 , 1 5 8 ) $ 1 4 2 9 1 S 1 2 1 7 1 $ ( 7 1 10 8 3 9 ~ ~ " T L S , S H O . G A R E Q U I P M E N T " C A S ( 3 0 7 ) S ( 3 0 7 ) S O S O S O S O S O S O S O .1 0 8 ~ ~ 3 9 4 0 0 0 " T L S , SH O . GA R EQ U I P M E N L O U S ( 5 1 1 ) S O S O S O S O S O S ( 5 1 1 ) S O S O 10 8 3 9 ~ ~ " T S . S H O P . G A R E Q U I P M E N T " O R S ( 3 , 4 9 8 ) S O S ( 3 , 4 9 8 ) S O S O S O S O S O S O 10 8 3 9 4 ~ ~ " T L S . S H O P . G A R E Q U I P M E N T " S E S ( 4 ) S ( 0 ) S ( 1 ) S ( 0 ) S ( 0 ) S ( 1 ) S ( 0 ) S ( 0 ) $ ( 0 ) 10 8 0 0 3 9 ~ ~ " T S . S H O P . G A R E Q U I P M E N T " S G S ( 1 1 . 2 7 9 ) S ( 2 0 ) S ( 3 . 1 0 6 ) S ( 8 8 7 ) S ( 1 , 4 2 9 ) S ( 4 , 7 1 7 ) S ( 6 8 ) S ( 2 0 4 ) S ( 4 4 ) 10 8 0 3 9 4 0 0 0 0 " T L S , S H O P . G A R E Q U I P M E N T " S O $ ( 1 . 6 8 9 ) S ( 4 3 ) S ( 4 9 1 ) S ( 1 3 1 ) S ( 1 9 0 ) S ( 7 0 3 ) S ( 9 7 ) S ( 3 0 ) S ( 4 ) 10 8 3 9 4 " T , S H O . G A E Q U I P M E N T S S G C H S ( 8 6 0 ) S ( 1 6 ) S ( 2 4 6 ) S ( 7 0 ) S ( 1 1 0 ) S ( 3 5 ) S ( 4 9 ) S ( 1 6 ) S ( 3 ) 10 8 ~ ~ 3 9 ~ ~ " T S . S H O P , G A R E Q U I P M E N T " S S G C T S ( 8 ) S ( 0 ) S ( 2 ) S ( 1 ) S ( 1 ) S ( 4 ) S ( 1 ) S ( 0 ) S ( 0 ) 10 8 0 0 3 9 ~ ~ " T S . S H O P , G A R E Q U I P M E N T " U T S ( 4 , 5 1 8 ) S O S O S O $ 0 S ( 4 , 5 1 8 ) S O S O S O 10 8 3 9 0 0 0 " T S , S H O P , G A R E Q U I P M E N T " W A S ( 1 . 0 4 ) S O S O S ( 1 , 0 4 0 ) S O S O S O S O S O 10 8 0 3 9 4 ~ ~ " T L S . S H O P , G A R E Q U I P M E N T W Y P S ( 1 . 3 5 ) S O S O S O S ( 1 , 3 5 ) S O S O S O S O 10 8 0 3 9 4 ~ ~ " T L S S H O P G A R E Q U I P M E N T " W Y U S 3 4 1 S O 0 0 S O S O 3 4 1 39 4 0 0 0 T o t 2 5 4 1 1 5 7 4 7 3 4 2 1 2 9 3 0 8 6 1 0 2 9 1 3 4 5 9 1 $ 5 2 39 5 0 0 0 L A O R A T O R Y E Q U I P M E N T C A $ ( 2 0 1 ) ( 2 0 1 ) $ 0 $ 0 S O S O S O S O S O 39 5 0 0 L A R A T O R Y E Q U I P M E N T I O U S ( 5 1 0 ) S O S O S O S O S O $ ( 5 1 0 ) S O S O 39 5 0 0 0 L A R A T O R Y E Q U I P M E N T O R S ( 5 , 0 8 9 ) S O S ( 5 . 0 8 9 ) S O S O S O S O S O $ 0 39 5 0 L A O R A T O R Y E Q U I P M E N T S E S ( 3 5 ) S ( 1 ) S ( 9 ) S ( 3 ) S ( 5 ) S ( 1 4 ) S ( 2 ) S ( 1 ) S ( 0 ) 39 5 0 L A O R A T O R Y EQ U I P M E N T S G S ( 2 . 7 9 5 ) S ( 5 2 ) $ ( 7 7 0 ) S ( 2 2 0 ) $ ( 3 5 ) S ( I . 1 6 9 ) S ( 1 6 9 ) S ( 5 1 ) $ ( 1 1 ) 39 L A R A T O R Y E Q U I P M E N T S O S ( 2 . 5 5 ) S ( 6 5 ) S ( 7 4 3 ) S ( 1 9 8 ) S ( 2 8 8 ) S ( 1 , 0 6 5 ) S ( 1 4 7 ) S ( 4 5 ) S ( 7 ) 39 5 0 L A R A T O R Y E Q U I P M E N T S S G C H S ( 4 8 ) S ( 1 ) S ( 1 4 ) S ( 4 ) S ( 6 ) S ( 2 0 ) S ( 3 ) S ( 1 ) S ( 0 ) 39 5 0 L A R A T O R Y E Q U I P M E N T S S G C T S ( 1 7 ) S ( O ) S ( 4 ) S ( I ) S ( 2 ) S ( 8 ) S ( I ) S ( O ) S ( O ) 39 L A R A T O R Y E Q U I P M E N T U T S ( 4 . 3 1 0 ) S O S O S O S O S ( 4 , 3 1 0 ) S O S O S O 39 5 0 L A O R A T O R Y E Q U I P M E N T W A S ( 1 , 2 1 2 ) S O S O S ( 1 , 2 1 2 ) S O S O $ 0 S O S O 39 5 0 L A O R A T O R Y E Q U I P M E N T W Y P S ( 1 , 9 7 5 ) S O S O S O S ( 1 , 9 7 5 ) S O S O S O S O 39 5 0 L A O R A T O R Y E Q U I P M E N T W Y U S 1 5 0 1 $ 0 S O S O S O $ 0 $ 0 S ( 5 0 ) S O 39 5 0 0 0 0 T o t S 1 1 9 , 2 5 6 1 $ 1 3 2 1 $ ~ 6 , 2 9 1 $ I U 3 8 1 $ 1 2 , 6 3 0 1 $ 1 6 . 8 6 ) $ 1 8 3 3 1 $ 1 6 0 4 1 $ 1 1 8 1 39 6 0 3 0 0 A E R I A L L I F T P B T R U C K S . 1 / l 1 6 O G V W C A S ( 4 2 1 ) S ( 4 2 1 ) S O S O S O S O S O $ 0 $ 0 39 6 3 0 A E R I A L I F T P B T R U C K S , 1 / l 1 6 O G V W l O U S ( 5 4 1 ) S O S O $ 0 S O S O S ( 5 4 1 ) S O S O 39 6 0 3 0 A E R l A L l F T P B T R U C K S , 1 / l 1 6 O G V W O R S ( I , 5 8 3 ) S O S ( I . 5 8 3 ) S O $ 0 S O S O S O S O 39 0 3 0 A E R I A L L I F T P B T R U C K S . 1 0 0 1 6 0 G V W S G S ( 2 3 4 ) S ( 4 ) S ( 6 4 ) S ( 1 8 ) S ( 3 0 ) S ( 9 8 ) S ( 1 4 ) S ( 4 ) $ ( 1 ) 39 3 0 A E R I L I F T P B T R U . 1 0 0 0 0 1 6 0 G V W U T S ( 1 , 3 9 ) S O S O S O S O S ( 1 . 3 9 6 ) S O $ 0 S O 39 6 3 0 0 A E R I L I F T P B T R U C K S . 1 / l 1 6 O G V W A S ( 8 6 7 ) S O S O S ( 8 6 7 ) S O S O S O S O S O 39 3 0 A E R I A L L I F P 8 T R U C K S . 1 0 0 1 6 0 G V W W Y P S ( 5 9 ) S O S O S O S ( 5 9 ) S O S O S O S O 39 3 0 A E R I A L I F T P B T R U C K S 1 0 0 1 6 0 G V W W Y U 1 4 5 S O S O S O 0 0 1 4 5 S O 39 6 0 3 0 0 T o t 5 7 7 7 4 2 5 1 6 4 8 8 1 4 9 S 5 5 5 1 4 9 $ 1 39 6 7 0 0 T W D - E D I G G E R l R R I C K L I N E T R U C K S C A S ( 6 7 ) S ( 6 7 ) S O S O S O S O S O S O 39 7 0 0 T W D - D I G G E R l R R I C K L I N E T R U C K S l O U S ( 6 0 ) S O S O S O S O $ ( 6 0 ) S O S O 39 6 0 7 0 0 T W D - E D I G G E R I E R R I C K L I N E T R U C K S O R S ( 2 6 1 ) $ 0 S ( 2 6 1 ) $ 0 $ 0 $ 0 S O S O Pr \ ~ o u n t 10 8 10 8 10 8 10 8 10 8 10 8 10 8 0 10 8 10 8 0 0 10 8 10 8 0 0 10 8 0 0 0 10 8 0 10 8 0 10 8 0 10 8 ~ ~ 10 8 0 0 0 0 10 8 0 10 8 0 10 8 10 8 10 8 0 0 10 8 0 ö 10 8 10 8 10 8 ~ ~ 10 8 0 0 10 8 10 8 0 0 0 0 10 8 ~ ~ 10 8 0 0 10 8 ~ ~ 10 8 70 1 9 "' ~ R O C K Y M O U N T A I N PO E R .. D 1 v t O f A t I C P De p r e c i a t i o n R e s e r v e ( A e t a l s ) Ba l a n c a s o f D e m b e r 2 0 7 Al l o c t i o n M e t h o . F a c t r R e v i s e P r o t o c o l (A l l o t e I n T h o n d s ) Si A C c o u n t - ~ i o c T o t a l C a l i f O r e o n W a s h . p P L U t a - U P L F E R C 39 6 7 0 T W O - A X E D l G G E R l E R R l K U N E T R U C S O S ( 4 9 ) S ( 1 ) S ( 1 4 ) S ( 4 ) S ( 5 ) S ( 1 ) ( 0 ) 39 6 0 7 0 0 T W O - A X E D l G G E R I E R R I C K L I N E T R U C K S U T S ( 9 2 ) S O S O S O S O S O S O 39 6 0 7 0 0 T W o - E D I G G E R I E R R I C K L I N E T R U C K S W V P S ( 5 4 ) S O S O S O S ( 5 4 ) S O S O 39 6 7 0 0 T W o - E D I G G E R I E R R I C K L I N E T R C K S W Y U 5 9 S O S O 0 S O S 5 9 S O 39 6 0 7 0 0 T o t l 1 4 7 3 6 1 2 7 5 $ 4 5 9 5 9 $ 0 39 0 8 ' A E R I L I F T P . B . T R U C K S . A B O V E 1 6 O V C A ( 2 8 1 ) ( 2 8 1 ) S O S O $ 0 S O S O S O 39 6 0 0 ' A E R I L I F T P . B . T R U C K S . A B E 1 6 0 0 0 V L O U S ( 3 9 3 ) $ 0 S O S O S O S ( 3 9 ) S O S O 39 6 0 8 0 0 ' A E R I L I F T P. B . T R U C K S . AB V E 1 6 O V O R S ( I , 4 8 5 ) S O S ( I . 4 8 5 ) S O S O S O S O S O 39 6 8 0 ' A E R I A L I P . B . T R U C K S . A B V E 1 6 O V S G S ( 2 0 6 ) S ( 4 ) $ ( 5 7 ) S ( 1 6 ) $ ( 2 6 ) $ ( 1 2 ) S ( 4 ) S ( 1 ) 39 6 0 8 ' A E R I A L I F T P . B . T R U C K S . A B V E 1 6 O V S O $ ( 6 0 ) S ( 2 ) $ ( 1 7 ) $ ( 5 ) S ( 7 ) S ( 3 ) $ ( 1 ) S ( 0 ) 39 ' A E R I A L I F T P . B . T R U C K S . A B O V E 1 6 O G V S S O C H S ( 2 7 ) S ( 1 ) S ( 8 ) $ ( 2 ) S ( 3 ) S ( 2 ) S ( 1 ) S ( 0 ) 39 0 8 0 ' A E R I A L I F T P . B . T R U C S . A B V E 1 8 O O # V U T S ( 1 . 8 9 5 ) $ 0 S O S O S O $ 0 S O $ 0 39 6 0 8 0 0 ' A E R I L I F T P . B . T R U C . A B 1 6 O V W A S ( 5 7 0 ) S O S O S ( 5 7 0 ) S O $ 0 S O S O 39 6 0 8 0 0 ' A E L I F T P . B . T R U C . A B V E 1 6 O V W Y P S ( 4 3 2 ) $ 0 S O S O S ( 4 3 2 ) $ 0 S O S O 39 0 8 0 0 ' A E R I L I F T P . B . T R U C K S . A B E 1 6 O G V W Y U $ 1 4 1 S O 0 $ 0 0 0 1 4 1 0 39 6 0 8 0 0 T o t l 5 4 9 2 2 8 7 1 5 8 7 5 9 3 4 6 4 1 1 1 4 7 $ 1 39 6 1 0 0 C R A E S O R $ ( 5 4 ) S O ( 5 4 ) S O S O S O S O S O 39 1 0 0 0 C R A E S S G S ( 9 0 7 ) S ( 1 7 ) S ( 2 5 0 ) S ( 7 1 ) S ( 1 1 5 ) S ( 5 5 ) S ( 1 6 ) S ( 4 ) 39 6 1 0 0 C R A E S S O S ( 2 8 ) S ( I ) S ( 8 ) S ( 2 ) S ( 3 ) S ( 2 ) S ( 0 ) S ( 0 ) 39 6 1 0 0 C R A E S S S G C H S ( 9 6 ) S ( 2 ) S ( 2 8 ) S ( 8 ) S ( 1 2 ) S ( 6 ) S ( 2 ) S ( 0 ) 39 1 0 0 C R A E S U T S 2 3 S O S O S O 0 0 S O 0 39 6 1 0 0 0 T o t l 1 1 0 8 1 9 3 3 9 8 1 1 3 0 6 2 1 9 4 39 6 1 1 0 0 H E A V Y CO N S T R U C T I O N EQ U I P . PR O D U DI G G E R S E S ( 2 2 ) ( 0 ) S ( 6 ) S ( 2 ) S ( 3 ) S ( I ) S ( O ) ( 0 ) 39 6 1 1 0 0 H E A V Y C O N S T R U C T l E Q U I P . PR O D U C T DI G G E R S G S ( 4 . 6 4 9 ) S ( 8 6 ) S ( 1 . 8 0 ) S ( 3 6 ) S ( 5 8 9 ) S ( 2 8 1 ) S ( 5 4 ) S ( 1 8 ) 39 6 1 1 0 0 H E A V Y CO N S T R U C T I O N EQ U I P . PR O D U C T DI G E R S O S ( 5 8 ) S ( 1 5 ) S ( 1 6 8 ) S ( 4 5 ) S ( 6 5 ) S ( 3 3 ) $ ( 1 0 ) S ( 1 ) 39 6 1 1 0 0 H E A V Y C O N S T R U C T I O N E Q U I P . P R O O U C T D I G G E R S S G C H S ( 2 0 7 ) S ( 4 ) S ( 5 9 ) S ( 1 7 ) S ( 2 6 ) S ( 1 2 ) S ( 4 ) S ( I ) 39 6 1 1 0 0 H E V Y CO N S T R U C T I O N EQ U I P . PR O D U C DI G G E R U T S ( 2 5 5 ) S O S O S O S O S O S O S O 39 1 1 0 0 H E A V Y C O N S T R U C T I O N E Q U I P P R O D U C T D I G G E R W V P S 2 5 0 S O 0 S 2 5 S O 0 39 6 1 1 0 0 T o t l 5 7 3 8 1 0 5 1 5 1 4 4 2 $ 7 0 9 5 3 4 3 2 9 9 2 1 10 8 3 9 6 1 2 0 0 T H R E E - A E D l G G E R I E R I C K L I N E T R C K S C A S ( 4 6 1 ) S ( 4 6 1 ) S O S O S O S O S O S O S O 10 8 ~ ~ 3 9 6 1 2 0 0 T H R E E - A X E D I G G E R I E R R I C K L I N E T R U C K S i O U S ( 4 7 7 ) S O S O S O S O S O S ( 4 7 7 ) S O S O 10 8 3 9 1 2 0 0 T H R E E - A X E D I G G E R l E R R l C K L I N E T R U C K S O R S ( 1 . 7 2 3 ) S O S ( 1 . 7 2 3 ) S O S O S O S O S O S O 10 8 3 9 1 2 0 T H R E E - A X E D I G G E R l E R R l C K L I N E T R U C K S S G S ( 5 0 ) S ( I ) S ( 1 4 ) $ ( 4 ) S ( 6 ) S ( 2 1 ) S ( 3 ) S ( 1 ) S ( 0 ) 10 8 0 3 9 6 1 2 0 0 T H R E E - A E D I G G E R I E R R I C K L I N E T R U C K S S O S ( 1 6 0 ) S ( 4 ) S ( 4 7 ) S ( 1 2 ) S ( 1 8 ) S ( 6 7 ) S ( 9 ) S ( 3 ) S ( 0 ) 10 8 0 0 0 3 9 1 2 0 0 T H R E E - A X E D I G G E R I E R R I C K L I N E T R U C K S U T S ( 2 . 6 4 7 ) S O S O S O S O S ( 2 . 6 4 7 ) S O S O S O 10 8 3 9 6 1 2 0 0 T H R E E - A X E D I G G E R I E R R I C K L I N E T R U C K S W A S ( 7 7 9 ) S O S O S ( 7 7 9 ) S O S O S O S O S O 10 8 0 0 0 0 3 9 6 1 2 0 0 T H R E E - A X E D I G G E R / D E R R C K L I N E T R U C K S W V P S ( 5 6 ) S O S O $ 0 S ( 5 6 ) S O S O S O $ 0 10 8 3 9 6 1 2 0 0 T H R E E - A X E DIG G E R I E R R I C K L I N E TR U C K S W Y U $ ( 1 1 3 1 S O S O $ 0 $ 0 $ 0 $ 0 S l 1 1 3 1 S O 39 6 1 2 0 0 T o t l $ ~ 6 , 7 3 1 $ 1 4 6 1 $ 1 1 . 7 8 3 1 $ 1 7 9 5 1 $ ( 5 8 8 ) $ 1 2 . 7 3 4 1 $ ( 4 8 9 1 $ ( 1 1 7 $ ( I ) 10 8 3 9 1 3 0 S N O W C A T S . B A K H O E S . T R E N C H E R S . S N O W B L O W R C A $ ( 1 6 7 ) S ( 1 6 7 ) S O S O $ 0 S O S O $ 0 S O 10 8 0 3 9 6 1 3 0 S N O W C A T S . B A C K H O E S . T R E N C H E R S . S N O W B L O W R l O U $ ( 1 7 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 S ( 1 7 3 ) S O S O 10 8 3 9 6 1 3 0 S N O W C A T S . B A K H O E S . T R E N C H E R S . S N O W B L O W R O R $ ( 3 2 8 ) S O S ( 3 2 8 ) S O S O S O S O S O S O 10 8 0 0 0 3 9 6 1 3 0 S N O W C A T S . B A E S . T R E N C H E R S . S N O W B L O W R S E S ( 2 9 ) S ( 1 ) S ( 8 ) S ( 2 ) $ ( 4 ) S ( 1 2 ) S ( 2 ) S ( 1 ) S ( 0 ) 10 8 ~ ~ 3 9 6 1 3 0 S N O W C A T S . B A O E S . T R E N C H E R s . S N O W B L O W R S O S ( 1 . 5 1 3 ) S ( 2 8 ) S ( 4 1 7 ) S ( 1 1 9 ) S ( 1 9 2 ) S ( 6 3 3 ) S ( 9 1 ) S ( 2 7 ) S ( 6 ) 10 8 0 0 0 3 9 6 1 3 0 S N O W C A T S . B A H O E S . T R E N C H E R S . S N O W B L O W R S O $ ( 8 3 ) S ( 2 ) S ( 2 4 ) S ( 6 ) $ ( 9 ) S ( 3 5 ) S ( 5 ) S ( 1 ) S ( 0 ) 10 8 ~ ~ 3 9 1 3 0 S N O W C A T S . B A K H E S . T R E N C H E R S . S N O W B L O W R S S G C H S ( 2 0 8 ) S ( 4 ) S ( 6 0 ) $ ( 1 7 ) S ( 2 7 ) S ( 8 5 ) S ( 1 2 ) S ( 4 ) S ( 1 ) 10 8 ~ ~ 3 9 1 3 0 S N O W C A T S . B A O E S . T R E N C H E R S . S N O W B L O W R U T S ( 7 2 8 ) S O S O S O $ 0 $ ( 7 2 8 ) $ 0 S O S O 10 8 3 9 1 3 0 S N O W C A T S . B A C K H O E S . T R N C H E R S . S N O W B L O W R W A $ ( 2 6 2 ) S O S O $ ( 2 6 2 ) S O $ 0 S O S O $ 0 10 8 ~ ~ 3 9 1 3 0 S N O W C A T S . B A K H O E S . T R E N C H E R S . S N O W B L O W R W Y P S ( 1 6 7 ) S O S O S O S ( 1 6 7 ) S O S O S O S O 10 8 0 0 0 3 9 6 1 3 0 S N O W C A T S . B A K H E S . T R E N C H E R . S N O W B L O W R W Y U S ( 1 1 2 ) $ 0 S O S O $ 0 S O S O $ ( 1 1 2 ) S O 39 6 1 3 0 0 T o t l $ 1 3 . 7 7 0 1 $ ( 2 0 2 ) $ 1 8 3 6 1 $ 1 4 0 6 1 $ 1 3 9 8 1 $ 1 1 . 4 9 2 1 $ 1 2 8 3 1 $ ( 1 4 5 ) $ ~ I 10 8 3 9 7 ~ ~ C O M M U N I C T I O N E Q U I P M E T C A $ ( 9 9 9 ) S ( 9 9 9 ) S O $ 0 S O $ 0 S O S O 0 10 8 ~ ~ 3 9 7 ~ ~ C O M M U N I C T I O N EQ U I P M E N T C N $ ( 1 . 1 9 7 ) $ ( 3 2 ) S ( 3 8 9 ) S ( 8 8 ) $ ( 8 2 ) S ( 5 4 7 ) S ( 4 9 ) S ( 1 1 ) S O 10 8 ~ ~ 3 9 7 ~ ~ C O M M U N I C A T I O N E Q U I P M E N T I O U $ ( 3 . 3 7 9 ) $ 0 S O $ 0 $ 0 $ 0 $ ( 3 . 3 7 9 ) S O $ 0 10 8 0 0 0 0 3 9 7 ~ ~ C O M M U N I C T I O N E Q U I P M E N T O R S ( 1 6 . 1 9 6 ) S O S ( 1 6 . 1 9 6 ) S O S O S O $ 0 S O S O 10 8 0 0 0 3 9 7 ~ ~ C O M M U N I C A T I O N E Q U I P M E N T S E S ( 1 5 ) S ( 0 ) S ( 4 ) $ ( 1 ) S ( 2 ) S ( 6 ) S ( 1 ) S ( 0 ) S ( 0 ) 10 8 3 9 7 ~ ~ C O M M U N I C A T I O N E Q U I P M E N T S G $ ( 2 9 . 7 8 0 ) S ( 5 5 ) S ( 8 . 2 0 2 ) S ( 2 . 3 4 2 ) S ( 3 . 7 7 3 ) S ( 1 2 , 4 5 6 ) $ ( 1 . 8 0 1 ) S ( 5 3 9 ) S ( I 1 7 ) 10 8 0 0 3 9 7 0 0 0 C O M M U N I C A T I O N E Q U I M E N T S O S ( 1 4 . 1 1 7 ) S ( 3 5 ) S ( 4 . 1 0 1 ) S ( 1 . 0 9 ) S ( 1 . 5 8 8 ) S ( 5 . 8 7 8 ) S ( 8 1 3 ) S ( 2 4 9 ) S ( 3 6 ) 10 8 ~ ~ 3 9 7 ~ ~ C O M M U N I C A T I O N E Q U I P M E N T S S G C H $ ( 6 7 3 ) S ( 1 2 ) S ( 1 9 2 ) S ( 5 5 ) S ( 8 6 ) S ( 2 7 4 ) S ( 3 9 ) S ( 1 2 ) S ( 2 ) 10 8 3 9 7 0 0 0 C O M M U N I C A T I O N E Q U I P M E N T S S G C T S ( 6 ) $ ( 0 ) S ( 1 ) S ( 0 ) S ( I ) $ ( 3 ) $ ( 0 ) S ( 0 ) S ( 0 ) 10 8 0 0 3 9 7 ~ ~ C O M M U N I C A T I O N E Q U I P M E N T U T S ( 9 . 6 2 0 ) S O S O $ 0 S O $ ( 9 . 6 2 0 ) S O S O S O 10 8 0 0 3 9 7 ~ ~ C O M M U N I C A T I O E Q U I P M E N T W A S ( 4 . 0 5 ) S O S O S ( 4 . 0 5 2 ) $ 0 $ 0 $ 0 S O S O 10 8 3 9 7 0 0 0 0 C O M M U N I C A T I O N E Q U I P M E N T W Y P S ( 5 . 5 2 4 ) S O S O S O S ( 5 . 5 2 4 ) S O S O S O S O Pr m u f A C u n t 10 8 0 0 0 10 8 0 10 8 ~ ~ 10 8 l0 a 10 8 0 10 8 10 8 10 8 ~ ~ 10 8 0 0 10 8 ~ ~ 10 8 10 8 0 10 8 10 8 10 8 0 0 10 8 0 10 8 ~ ~ 10 8 10 8 10 8 0 0 10 8 0 0 10 8 ~ ~ 10 8 ~ ~ 10 8 ~ ~ 80 1 9 "' ~ R O C K Y M O U N T A I N PO E R A OW " I O Ol f ' De p r e c i a t i o n R e s e r v e ( A c t a l s ) Ba l a n c a s o f D e c b e r 2 0 0 7 Al l o c t i o n M e t - F a c r R e v i s e P r o t o l (A l o c t e I n T h s a n d s ) 10 8 10 8 10 8 10 8 10 8 0 10 8 10 8 ~ ~ 10 8 10 8 10 8 10 8 10 8 lô i o o 10 ~ 10 8 90 1 9 Ca l i f 0! ! 0 n Wa s h to $0 SO .. . - 1 .( . - . 0 1 1 $ ( 7 . 3 3 1 -- _ . $0 SO 50 $0 0) $0 96 ) $( 2 7 ) 12 7 ) $( 8 7 ) (4 ) $( 1 ) (0 ) $( 0 ) 50 $0 50 $( 2 7 1 ) 50 $0 $0~26 ) $( 6 ) 50 $0 8) $0 (1 ) $( 0 ) 20 ) $( 3 4 ) 13 4 ) $( 1 1 6 ) (0 ) $( 0 ) 50 $0 50 $( 4 9 ) 50 $0 '- P P L Ut a h lc a h o Wy - U P L FE R C $õ SO $( 9 2 9 ) $0 21 . 1 4 ) $ ( 8 , 1 1 ) $ ( 1 , 7 4 0 1 $ ( 1 5 6 1 $0 $0 $0 $0 $0 $( 7 6 ) $0 SO $0 $0 $0 $0 $( 1 4 6 ) $( 2 1 ) $( 6 ) $( 1 ) $( 4 6 8 ) $( 6 5 ) $( 2 0 ) $( 3 ) $( 6 ) $( 1 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 7 2 8 ) SO $0 $0 $0 $0 $0 SO $0 $0 SO SO $0 $l 1 l J W~ i $1 . 0 i3 4 j SO $ $1 $( 3 6 ) $( 3 ) $( 1 ) $0 $0 $( 2 5 ) $0 SO $0 $0 SO $0 $( 1 ) $( 0 ) $( 0 ) $( 0 ) $( 1 8 3 ) $( 2 6 ) $( 8 ) $( 2 ) $( 6 2 2 ) $( 8 6 ) $( 2 6 ) $( 4 ) $( 0 ) $( 0 ) $( 0 ) $( 0 ) $( 1 4 7 ) $0 SO $0 $0 $0 $0 $0 $0 $0 $0 $0 BI8 ~R O C K Y M O U N T A I N . P O E R A. D M I O O f M C Am o r t i z i o n R e s r v ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i o n M e t h o d . F a c t R e v i s e d P r o t o c l (A l o c e d i n T h o u a n d s ) Pr i m a ! ) A c o u n t S e c n d a r y A c c o u n t A 1 l o c T o t l C a l i f O r e o n W a s h W y - P P L U t a I d a o W y - U P L F E R C 11 1 ~ ~ 3 0 2 0 F R A H I S E S AN D CO N S E N T L O U $ ( 6 9 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 6 9 5 ) $ 0 S O 11 1 0 0 0 3 0 2 0 F R A H I S E S AN D CO N S E N T S G $ ( 4 8 ) $ ( 9 ) $ ( 1 3 3 ) $ ( 3 8 ) $ ( 6 1 ) $ ( 2 0 2 ) $ ( 2 9 ) $ ( 9 ) $ ( 2 ) 11 1 ~ ~ 3 0 2 0 F R A I S E S AN D CO N S E N T S G - P $ ( 1 0 . 5 0 ) $ ( 1 9 4 ) $ ( 2 . 8 9 ) $ ( 8 2 6 ) $ ( 1 . 3 3 1 ) $ ( 4 . 3 9 5 ) $ ( 6 3 5 ) $ ( 1 9 0 ) $ ( 4 1 ) 11 1 0 0 0 0 3 0 2 0 F f W H I S E S A N D C O N S E N T S S G $ 1 2 . 7 9 1 ) $ ( 5 2 ) $ ( 7 6 9 ) $ ( 2 1 9 ) $ ( 3 5 4 ) $ 1 1 . 1 6 7 ) $ ( 1 6 9 ) $ ( 5 1 ) $ ( 1 1 ) 30 2 0 T o t $ ( 1 4 , 4 7 5 ) $ ( 2 5 5 ) $ / 3 , 7 9 5 ) $ / 1 . 8 4 ) $ 1 1 , 7 4 6 ) $ / 5 , 8 4 ) $ ~ 1 , 2 8 ) $ ( 2 4 9 ) $ ( 5 4 ) 11 1 ~ ~ 3 0 3 1 0 4 I N T A N G I B L E P L A N T O R $ ( 1 2 ) $ 0 $ ( 1 2 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 11 1 ~ ~ 3 0 3 1 0 4 I N T A N G I B L E P l A S G $ 1 4 , 3 8 ) $ ( 8 1 ) $ 1 1 , 2 0 7 ) $ ( 3 4 ) $ ( 5 5 ) $ ~ 1 , 3 3 ) $ ( 2 6 5 ) $ ( 7 9 ) $ ( 1 7 ) 30 3 1 0 4 T o t $ / 4 , 3 9 4 ) $ ( 8 1 ) $ ~ 1 , 1 9 ) $ ( 3 4 5 ) $ ( 5 5 ) $ ~ 1 , 3 3 ) $ ( 2 6 5 ) $ ( 7 9 ) $ ( 1 7 ) 11 1 0 0 0 3 0 3 1 0 5 0 R E G I O N A L C O N S T M G M T S Y S S O $ 1 9 , 8 8 7 ) $ ( 2 5 1 ) $ 1 2 , 8 7 2 ) $ ( 7 6 7 ) $ ( 1 , 1 1 2 ) $ 1 4 , 1 1 7 ) $ ( 5 6 9 ) $ ( 1 7 4 ) $ ( 2 5 ) 30 3 1 0 5 0 To t $ ~ 9 , 8 7 ) $ ( 2 5 1 ) $ ( 2 , 7 2 ) $ ( 7 6 7 ) $ / 1 , 1 2 ) $ 1 4 , 1 1 7 ) $ / 5 6 ) $ / 1 7 4 ) $ ( 2 5 ) 11 1 ~ ~ 3 0 3 1 0 8 F U E L M G M T S Y S T E M S O $ ( 3 . 2 5 3 ) $ ( 8 3 ) $ ( 9 4 ) $ ( 2 5 2 ) $ ( 3 6 ) $ 1 1 , 3 5 4 ) $ ( 1 8 7 ) $ ( 5 7 ) $ ( 8 ) 30 3 1 0 1 0 T o t $ ( 3 , 2 5 3 ) $ ( 8 3 ) $ ( 9 4 5 ) $ ( 2 5 ) $ ( 3 6 ) $ ( 1 , 5 4 ) $ ( 1 8 7 ) $ ( 5 7 ) $ ( 8 ) 11 1 ~ ~ 3 0 3 1 2 3 0 A U T O M A T E PO L E CA SY S T E M S O $ 1 4 , 4 1 0 ) $ ( 1 1 2 ) $ ( 1 , 2 8 1 ) $ ( 3 4 2 ) $ ( 4 9 ) $ ~ 1 , 3 6 ) $ ( 2 5 4 ) $ ( 7 8 1 $ ( 1 1 ) 30 3 1 2 3 0 T o t $ ( 4 , 4 1 0 ) $ ( 1 1 2 ) $ ( 1 , 2 6 1 ) $ ( 3 4 ) $ ( 4 9 ) $ ( 1 , 3 6 ) $ ( 2 5 4 ) $ ( 7 6 ) $ ( 1 1 ) 11 1 ~ ~ 3 0 3 1 3 4 B A D E SY S T E S O $ 1 4 3 7 1 $ ( 1 1 ) $ 1 1 7 l $ ( 3 4 ) $ ( 4 9 ) $ ( 1 8 2 ) $ ( 2 5 ) $ ( 8 ) $ ( 1 30 3 1 3 4 T o t $ ( 4 3 7 ) $ ( 1 1 $ ( 1 2 7 ) $ ( 3 4 ) $ ( 4 9 ) $ ( 1 8 2 ) $ ( 2 5 ) $ ( 8 ) $ ( 1 ) 11 1 ~ ~ 3 0 1 4 1 0 P L A T I N U M D8 2 MG M T S O F l A R S O $ ( 3 8 9 ) $ ( 1 0 ) $ ( 1 1 3 ) $ ( 3 0 ) $ ( 4 4 ) $ ( 1 6 2 ) $ ( 2 2 ) $ ( 7 ) $ ( 1 ) 30 3 1 4 1 O T o t $ ( 3 8 9 ) $ ( 1 0 ) $ ( 1 1 3 ) $ ( 3 0 ) $ ( 4 4 ) $ ( 1 6 2 ) $ ( 2 2 ) $ I V $ ( 1 ) 11 1 0 0 0 0 3 0 3 1 4 3 0 W A N S F l R F O R T C P N A X S O $ 1 1 8 1 \ $ ( 5 ) $ ( 5 3 ) $ ( 1 4 ) $ ( 2 0 ) $ ( 7 5 ) $ ( 1 0 ) $ ( 3 ) $ ( 0 ) 30 1 4 3 T o t $ ( 1 8 1 ) $ ( 5 ) $ ( 5 3 ) $ ( 1 4 ) $ / 2 0 ) $ ( 7 5 ) $ ( 1 0 ) $ ( 3 ) $ ( 0 ) 11 1 0 0 0 0 3 0 3 1 4 6 E N D E V O R PR O G R A LI B R A R Y S O $ ( 7 4 8 ) $ ( 1 9 ) $ ( 2 1 7 ) $ ( 5 8 ) $ ( 8 4 ) $ ( 3 1 1 ) $ ( 4 3 ) $ ( 1 3 ) $ ( 2 ) 30 3 1 4 6 T o t $ ( 7 4 8 ) $ ( 1 9 ) $ ( 2 1 7 ) $ ( 5 8 ) $ ( 8 4 ) $ ( 3 1 1 ) $ ( 4 3 ) $ ( 1 3 ) S ( 2 ) 11 1 ~ ~ 3 0 3 1 4 7 0 R 1 L D A C A N Y O N R O A I M P R O V E M E N T S E $ ( 8 5 1 ) $ ( 1 6 ) $ ( 2 2 ) $ ( 6 6 ) $ 1 1 1 7 $ ( 3 4 7 ) $ ( 5 6 ) $ ~ 1 7 $ ( 3 ) 30 3 1 4 7 0 T o t $ ( 8 5 1 ) S ( 1 6 ) $ ( 2 2 9 ) $ ( 6 6 ) $ ( 1 1 7 ) S ( 3 4 7 ) S ( 5 6 ) $ ( 1 7 ) $ ( 3 ) 11 1 0 0 0 0 3 0 3 1 5 7 0 K W H Hl S T O R I C A L D A T A C O L L E C T I O N S O $ ( 3 4 3 ) $ ( 9 ) $ ( 1 0 0 ) $ ( 2 7 ) $ ( 3 9 ) $ ( 1 4 3 ) $ ( 2 0 ) $ ( 6 ) $ ( 1 ) 30 3 1 5 7 0 T o t $ ( 3 4 ) $ ( 9 ) S ( 1 0 0 ) $ ( 2 7 ) $ ( 3 9 ) $ ( 1 4 3 ) $ ( 2 0 ) $ 1 6 1 $ ( 1 ) 11 1 0 0 0 3 0 3 1 6 4 R E S T . P H A E 2 A N D 3 I P R O J E C T 1 1 0 4 9 ) S O $ ( 4 8 1 ) $ ( 1 2 ) $ ( 1 4 0 ) $ ( 3 7 ) $ ( 5 4 ) $ ( 2 0 ) $ ( 2 8 ) $ ( 8 ) $ ( 1 ) 30 3 1 6 4 T o t $ ( 4 8 1 ) $ ( 1 2 ) $ ( 1 4 0 ) $ ( 3 7 ) $ ( 5 4 ) $ ( 2 0 0 ) $ ( 2 8 ) $ ( 8 ) $ ( 1 ) 11 1 ~ ~ 3 0 3 1 6 8 D I S T R I B U T I O N A U T O M A T I O N P I L O T S O $ 1 1 0 , 2 6 7 ) $ ( 2 6 1 ) $ ( 2 , 9 8 2 ) $ ( 7 9 ) $ 1 1 , 1 5 5 ) $ ( 4 , 2 7 5 ) $ ( 5 9 1 ) $ ( 1 8 1 ) $ ( 2 6 ) 30 3 1 6 8 O T o t $ ( 1 0 , 2 6 7 ) $ ( 2 6 1 ) $ ( 2 , 8 2 ) $ ( 7 9 6 1 $ / 1 . 5 5 ) $ 1 4 , 2 5 ) $ ( 5 9 1 ) $ ( 1 8 1 ) S ( 2 6 ) 11 1 0 0 0 0 3 0 3 1 7 1 0 E N E R G Y L O A N I N F O R M A T I O N S Y S S O $ ( 7 2 9 ) $ ( 1 9 ) $ ( 2 1 2 1 $ ( 5 7 ) $ ( 8 2 ) $ ( 3 0 3 ) $ ( 4 2 ) $ ( 1 3 ) $ ( 2 ) 30 3 1 7 1 0 T o t $ ( 7 2 9 ) $ ( 1 9 ) $ ( 2 1 2 ) $ ( 5 7 ) $ ( 8 2 ) $ ( 3 0 3 ) $ ( 4 2 ) $ ( 1 3 ) $ ( 2 ) 11 1 0 0 0 0 3 0 3 1 7 3 E Q U I P M E N T TR K I N G SY S T E M S O $ ( 7 8 6 ) $ ( 2 0 ) $ ( 2 2 8 ) $ ( 6 1 ) $ ( 8 8 ) $ ( 3 2 7 ) $ ( 4 5 ) $ ( 1 4 ) $ ( 2 ) 30 3 1 7 3 0 T o t $ ( 7 8 6 ) $ ( 2 0 ) $ ( 2 2 8 ) $ ( 6 1 ) $ ( 8 8 ) $ ( 3 2 7 ) $ ( 4 5 ) $ ( 1 4 ) $ ( 2 ) 11 1 0 0 0 0 3 0 3 1 7 6 0 R E C O R D C E N T E R M G M T S O F A R S O $ ( 2 1 3 ) $ ( 5 ) $ ( 6 2 ) $ ( 1 7 ) $ ( 2 4 ) $ ( 8 9 ) $ ( 1 ) $ ( 4 ) $ ( 1 ) 30 3 1 7 6 0 T o t S ( 2 1 3 ) $ ( 5 ) $ ( 6 2 ) $ ( 1 7 ) $ ( 2 4 ) $ ( 8 9 ) $ 1 1 2 1 $ ( 4 ) $ ( 1 ) 11 1 ~ ~ 3 0 3 1 7 8 0 O U T A G E RE P O R T I N G SY S T E M S O $ 1 3 , 4 9 8 ) $ ( 8 9 ) $ 1 1 , 0 1 6 ) $ ( 2 7 1 ) $ ( 3 9 3 ) $ 1 1 , 4 5 ) $ ( 2 0 1 ) $ ( 6 2 ) $ ( 9 ) 30 3 1 7 8 0 T o t $ / 3 , 4 9 8 ) $ ( 8 9 ) $ / 1 , 0 1 6 1 $ ( 2 7 1 ) $ ( 3 9 3 ) $ ( 1 , 4 5 6 ) $ ( 2 0 1 ) $ ( 8 2 ) $ ( 9 ) 11 1 0 0 0 0 3 0 3 1 8 1 0 E N G I N E E R I N G D O U M E N T M G T S Y S S O $ ( 1 . 0 8 3 ) $ ( 2 7 ) $ ( 3 1 4 ) $ ( 8 4 ) $ ( 1 2 2 ) $ ( 4 5 1 ) $ ( 6 2 ) $ ( 1 9 ) $ ( 3 ) 30 3 1 8 1 O T o t $ / 1 , 0 8 3 ) $ ( 2 7 ) $ ( 3 1 4 ) $ ( 8 4 ) $ ( 1 2 2 ) $ ( 4 5 1 ) S l 8 2 1 $ ( 1 9 ) . $ / 3 1 11 1 ~ ~ 3 0 3 1 8 3 C U S T O M E R SE R V I C E SY S T E M C N $ ( 7 . 6 2 6 ) $ 1 2 , 0 5 8 ) $ ( 2 5 , 2 2 1 ) $ ( 5 , 7 2 0 ) $ 1 5 , 3 0 6 ) $ ( 3 5 , 4 8 8 ) $ 1 3 . 1 5 5 ) $ ( 6 9 9 ) $ 0 30 3 1 8 3 0 To t $ ( 7 , 6 2 6 ) $ I U 5 8 ) $ ( 2 5 , 2 1 ) $ / 5 , 2 0 ) $ / 5 . 3 0 ) $ / 3 5 . 4 6 8 ) $ ( 3 , 1 5 5 ) $ / 6 9 9 ) $ 0 11 1 ~ ~ 3 0 3 1 8 4 C R A G P L A N T M A I N T M G T S Y S T E M S G $ ( 1 9 3 ) $ ( 4 ) $ ( 5 3 ) $ ( 1 5 ) $ ( 2 4 ) $ ( 8 1 ) $ ( 1 2 ) $ ( 3 ) $ ( 1 ) 30 3 1 8 4 T o t $ 1 1 9 3 1 S ( 4 ) $ ( 5 3 ) $ ( 1 5 ) S ( 2 4 ) $ ( 8 1 ) $ ( 1 2 ) $ 1 3 1 $ ( 1 ) 11 1 ~ ~ 3 0 3 1 9 1 0 P O L E C O N T R A T R E A L S Y S T E M S O $ ( 4 6 ) $ ( 1 2 ) $ ( 1 3 5 ) $ ( 3 6 ) $ ( 5 2 ) $ ( 1 9 3 ) $ ( 2 7 ) $ ( 8 ) $ ( 1 ) 30 3 1 9 1 0 T o t $ ( 4 8 4 ) S ( 1 2 ) $ ( 1 3 5 ) S ( 3 6 ) S ( 5 2 ) $ ( 1 9 3 ) $ ( 2 7 ) $ ( 8 ) $ ( 1 ) 11 1 ~ ~ 3 0 3 2 0 3 0 F R A N C H I S E T A X S Y S T E M S O $ ( 4 1 3 ) $ ( 1 0 ) $ ( 1 2 0 ) $ ( 3 2 1 $ ( 4 6 ) $ ( 1 7 2 ) $ ( 2 4 ) $ ( 7 ) $ ( 1 30 3 2 3 0 T o t $ ( 4 1 3 ) $ ( 1 0 ) $ ( 1 2 0 ) $ ( 3 2 ) S ( 4 6 ) S ( 1 7 2 ) $ ( 2 4 ) $ ( 7 ) $ ( 1 ) 11 1 0 0 0 0 3 0 3 2 0 4 S A P S O $ 1 1 0 0 , 2 2 4 ) $ ( 2 , 5 4 ) $ 1 2 9 , 1 1 1 ) $ ( 7 , 7 7 5 ) $ ( 1 1 , 2 7 4 ) $ 1 4 1 . 7 2 8 ) $ 1 5 . 7 6 8 ) $ ( 1 . 6 5 ) $ ( 2 5 7 ) 30 3 2 0 4 To t $ / 1 0 0 , 2 2 4 ) $ / 2 , 5 4 ) $ 1 2 9 , 1 1 1 1 $ I M 7 5 1 $ 1 1 1 , 2 7 4 1 $ ( 4 1 , 7 2 8 1 $ 1 5 , 7 6 8 1 $ / 1 , 7 6 5 1 $ 1 2 5 7 1 11 1 ~ ~ 3 0 3 2 0 9 E N E R G Y C O M M O D I T S Y S S O F l A R E S O $ ( 9 . 7 5 3 1 $ ( 2 4 8 ) $ ( 2 , 8 3 3 ) $ 1 7 5 7 1 $ 1 1 . 0 9 7 ) $ 1 4 . 0 6 1 ) $ ( 5 6 1 ) $ 1 1 7 2 1 $ ( 2 5 1 30 3 2 0 9 T o t $ 1 9 , 7 5 3 1 S 1 2 4 8 1 S ( 2 , 8 3 3 1 $ ( 7 5 7 ) S 1 1 , 0 9 7 ) $ 1 4 , 0 8 1 1 S ( 5 6 1 1 $ ( 1 7 2 1 $ / 2 5 1 11 1 0 0 0 0 3 0 3 2 2 2 0 E N T R P R I S E D A T A W R H S E . B I R P T G T O O S O $ ( 1 . 3 8 0 ) $ ( 3 5 ) $ ( 3 9 5 ) $ ( 1 0 5 ) $ ( 1 5 3 ) $ ( 5 6 ) $ ( 7 8 ) $ ( 2 4 ) $ ( 3 ) 10 1 5 ~R O C K Y M O U N T A I N PO W E R A D l l l l & l O O f M a I C Am o r t i z a t i o n R e s e r v ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o c a t i n M e t h o d - F a c t o r R e v i s e d P r o t o c l (A l l o a t I n T h o u s a n d s ) Pr i a r y A c c o u n t S e o n d a r y A c c o u n t A l i c e T o t a l C a l i f O r e o n W a s h W y . p P L u t a I d a o W y - U P L F E R C 30 3 2 T o t $ ( 1 , 3 6 ) $ ( 3 5 ) $ ( 3 9 $ ) $ ( 1 0 5 ) $ ( 1 $ ) $ ( ! 1 ) $ ( 7 8 ) $ ( 2 4 ) $ ( 3 ) 11 1 0 0 0 0 3 0 3 2 2 4 0 D I S A S T E R R E C O V E R Y P R O J E C T S O $ ( 1 , 4 9 f i $ ( 3 8 ) $ ( 4 3 3 ) S ( 1 1 6 ) S ( l 6 6 ) S ( 6 2 1 ) S ( 8 6 1 S ( 2 6 1 S ( 4 1 30 3 2 T o t $ ( 1 , 4 9 2 ) $ ( 3 8 ) $ ( 4 3 ) $ ( 1 1 6 ) $ ( 1 6 6 ) $ ( 6 2 1 ) $ ( 8 6 ) S ( 2 6 ) S ( 4 ) 11 1 ~ ~ 3 0 3 2 2 5 D I S P A T C H MA G E M E N T SY S T E M S O S ( 4 2 9 ) S ( 1 1 ) S ( 1 2 5 1 S ( 3 3 ) S ( 4 8 ) S ( 1 7 9 1 S ( 2 5 ) S ( 8 ) S ( l l 30 3 2 2 $ 0 T o t $ ( 4 2 9 ) S ( 1 1 ) $ ( 1 2 5 ) $ ( 3 3 ) S ( 4 8 1 $ ( 1 7 9 1 $ 1 2 5 1 $ ( 8 1 $ ( 1 ) 11 1 0 0 0 3 0 3 2 2 6 0 D W H S . D A T A W A R H O U S E S O S ( 1 , 1 5 8 1 S ( 2 9 1 S ( 3 3 1 S ( 9 0 ) S ( 1 3 0 1 S ( 4 8 2 1 S ( 6 7 1 S ( 2 0 ) S ( 3 1 30 3 2 6 0 T o t $ 1 1 , 1 5 8 ) $ ( 2 9 ) $ ( 3 3 6 ) $ ( 9 0 ) $ ( 1 3 0 ) S ( 4 8 2 1 $ ( 6 7 ) $ ( 2 0 1 $ ( 3 ) 11 1 ~ ~ 3 0 3 2 2 7 0 E N E R P R I S E D A T A W A R H O U S E S O S ( 4 , 3 o a ) $ ( 1 0 9 1 S ( 1 , 5 1 ) S ( 3 3 ) $ l 4 8 ) $ ( 1 . 9 3 ) S ( 2 4 8 ) $ ( 7 6 ) $ ( 1 1 ) 30 3 2 7 0 T o t $ ( 4 , 3 0 1 $ ( 1 0 9 ) $ ( 1 , 2 5 1 ) S ( 3 3 4 ) S ( 4 8 5 ) $ ( 1 , 7 9 3 ) $ ( 2 4 8 1 $ ( 7 6 ) $ ( 1 1 ) 11 1 ~ ~ 3 0 3 2 2 9 E M P L O Y E E PE R F O R E & SA l A Y SY S T E M S O $ ( 5 5 ) S ( 1 4 1 $ ( 1 6 1 ) $ ( 4 3 ) S ( 6 2 1 $ ( 2 3 0 1 S ( 3 2 ) $ ( 1 0 ) S ( l l 30 3 2 9 0 T o t $ ( 5 5 4 ) $ ( 1 4 ) $ ( 1 6 1 ) $ ( 4 3 1 $ ( 6 2 1 $ ( 2 3 0 1 $ ( 3 2 1 $ ( 1 0 ) $ ( 1 ) 11 1 0 0 0 3 0 3 2 3 0 E X E N D I T U R E PR I O R I T I Z A T I O N TO O L S O $ ( l m $ ( 5 1 S ( 5 1 1 $ ( 1 4 1 $ ( 2 0 ) S ( 7 4 1 $ ( 1 0 1 S ( 3 1 $ ( 0 1 30 3 0 T o t $ 1 1 m $ ( 5 ) $ 1 5 1 1 $ ( 1 4 ) $ ( 2 0 ) $ ( 7 4 ) $ ( 1 0 1 $ ( 3 ) $ ( 0 ) 11 1 0 0 0 0 3 0 3 2 3 1 0 C O M M O N WO R K T A T I O N & LO G I N A P P S O $ ( 1 , 5 0 2 1 $ ( 3 8 1 $ ( 4 3 1 $ ( 1 1 7 S ( 1 6 9 1 S ( 6 2 5 ) $ ( 8 6 1 S ( 2 6 ) S ( 4 1 30 3 2 3 1 0 T o t $ ( 1 , 0 2 ) $ ( 3 8 ) $ ( 4 3 6 ) $ ( 1 1 7 ) $ ( 1 6 9 1 $ ( 6 2 5 ) $ ( 8 6 ) $ ( 2 6 ) $ ( 4 ) 11 1 0 0 0 0 3 0 3 2 3 2 0 E L E C T R O N I C TA G G I N G OU T A G E MA G E SY S T E M S O $ ( 1 , 3 5 2 1 $ ( 3 4 ) S ( 3 9 3 1 S ( 1 0 5 ) S ( 1 5 2 1 $ ( 5 6 ) $ ( 7 8 ) S ( 2 4 1 S ( 3 ) 30 3 2 0 T o t S ( 1 , 3 1 $ ( 3 4 ) $ ( 3 9 3 ) S ( 1 0 5 ) $ ( 1 5 2 1 $ ( 5 6 3 1 $ ( 7 6 1 $ ( 2 4 1 $ ( 3 1 11 1 0 0 0 0 3 0 3 2 3 3 0 F I E L D N E T P R O M E E R R E A D I N G S Y S T - H R P R E P S O S ( 2 , 4 9 4 ) S ( 6 3 1 $ ( 7 2 5 ) $ ( 1 9 4 ) S ( 2 8 1 1 $ ( 1 , 0 3 9 1 S ( l 4 4 1 S ( 4 4 ) S ( 6 1 30 3 2 3 3 T o t a $ ( 2 , 4 9 4 1 $ ( 6 3 1 $ ( 7 2 5 1 $ ( 1 9 4 1 S ( 2 8 1 1 $ ( 1 , 3 9 1 $ ( 1 4 4 1 $ ( 4 4 1 $ 1 6 1 11 1 ~ ~ 3 0 3 2 3 4 F A C I U T I N S P E C T I O N R E P O R T l N G S Y S T E M s o S ( 1 , 4 9 1 1 S ( 3 8 1 S ( 4 3 3 ) S ( 1 1 6 1 S ( 1 6 6 ) S ( 6 2 1 1 S ( 8 8 ) S ( 2 6 1 S ( 4 1 30 3 2 3 4 0 T o t $ ( 1 , 4 9 1 1 $ ( 3 8 1 S ( 4 3 3 1 $ ( 1 1 6 1 $ ( 1 6 8 ) $ ( 6 2 1 1 $ ( 6 6 1 $ ( 2 6 1 S ( 4 ) 11 1 0 0 0 3 0 3 2 3 5 0 C O N D U T I I T Y F I E L D N G T O O D E V E L O P M E N T S O $ ( 1 , 4 0 2 1 S ( 3 6 ) S ( 4 0 7 ) $ ( 1 0 9 ) S ( l 5 8 1 S ( 5 8 ) S ( 8 1 ) S ( 2 5 ) S ( 4 ) 30 3 2 3 $ 0 T o t $ ( 1 , 0 2 1 $ ( 3 6 ) $ ( 4 0 7 1 $ ( 1 0 9 1 $ ( 1 5 6 1 $ ( 5 6 ) $ ( 8 1 1 $ ( 2 5 1 $ ( 4 ) 11 1 ~ ~ 3 0 3 2 3 6 2 0 2 GR I D NE T PO W E R CO S T MO D E L I N G S O S ( 7 , 9 9 8 ) $ ( 2 0 3 ) S ( 2 , 3 2 3 ) $ ( 6 2 0 ) $ ( 9 0 0 1 $ ( 3 , 3 3 0 ) S ( 4 6 1 $ ( 1 4 1 ) $ ( 2 0 ) 30 3 2 3 6 T o t $ ( 7 , 9 9 ) $ ( 2 0 3 1 $ ( 2 , 3 2 3 1 $ ( 6 2 0 1 $ ( B O I $ ( 3 , 3 0 1 $ ( 4 6 1 $ ( 1 4 1 1 S ( 2 0 1 11 1 ~ ~ 3 0 3 2 7 0 R E C R U I T S O F T A P P L I C A N T R A K I N G S Y S I N T E R S O $ ( 1 6 6 1 $ ( 4 1 S ( 4 9 1 $ ( 1 3 1 S ( 1 9 ) $ ( 7 0 1 $ ( 1 0 ) S ( 3 1 $ ( 0 1 30 3 2 3 7 O T o t $ 1 1 6 8 1 $ ( 4 ) $ ( 4 9 1 $ 1 1 3 1 $ ( 1 9 1 $ ( 7 0 1 $ ( 1 0 1 $ ( 3 1 $ ( 0 1 11 1 ~ ~ 3 0 3 2 3 6 H R . B E N E F I T S O P E N E N R O L L E N T O N L I N E S O S ( 2 9 5 ) S ( 8 ) $ ( 8 6 ) S ( 2 3 ) S ( 3 3 ) $ ( 1 2 3 ) S ( 1 7 1 S ( 5 ) $ ( 1 30 3 2 3 8 0 T o t a $ ( 2 9 1 $ ( 8 ) S ( 8 6 1 $ ( 2 3 1 $ ( 3 3 1 S ( 1 2 3 1 $ ( 1 7 1 $ ( 5 1 $ ( 1 1 11 1 0 0 0 3 0 3 2 3 9 0 I N T E G R T E D CO S T MG ST R U C T U R E S O $ ( 1 , 6 0 3 1 $ ( 4 1 ) $ ( 4 6 ) $ ( 1 2 4 1 $ ( 1 8 0 1 S ( 6 6 7 ) S ( 9 2 1 S ( 2 8 ) S ( 4 ) 30 3 2 3 9 0 T o t $ 1 1 , 6 0 3 1 $ ( 4 1 1 $ 1 4 6 5 1 $ ( 1 2 4 1 $ ( 1 8 0 1 $ ( 6 6 7 1 $ ( 9 2 1 S ( 2 8 1 $ ( 4 ) 11 1 ~ ~ 3 0 3 2 4 0 0 I N C E D E N T M A N A G E M E N T A N L Y S I S P R O G R S O S ( 4 , 7 8 3 1 S ( 1 2 1 1 $ ( 1 , 3 8 9 ) S ( 3 7 1 1 $ ( 5 3 8 ) $ ( 1 , 9 9 1 1 S ( 2 7 5 ) S ( 8 4 1 $ ( 1 2 1 30 3 2 4 0 0 T o t $ ( 4 , 7 6 3 1 S ( 1 2 1 ) $ ( 1 , 3 8 9 1 S ( 3 7 1 1 $ ( 5 3 8 1 $ ( 1 , 9 1 1 $ ( 2 7 5 1 $ ( 8 4 1 $ ( 1 2 1 11 1 0 0 0 3 0 3 2 4 1 0 C L O S E D O W N I M S A N D M O V E T O N E W P L A T F O R M S O S ( 5 1 4 ) S ( 1 3 1 S ( 1 4 9 ) S ( 4 0 1 S ( 5 8 ) S ( 2 1 4 1 S ( 3 0 1 S ( 9 ) S ( 1 30 3 2 1 0 T o t $ ( 5 1 4 1 $ 1 1 3 1 S ( 1 4 9 1 S ( 4 0 1 S ( 5 6 1 $ ( 2 1 4 1 S ( 3 0 1 S ( 9 1 $ ( 1 1 11 1 0 0 0 0 3 0 3 2 4 3 0 K E Y PE R F O R M E IN D I C T O R DA H B O R D S O S ( 9 9 ) S ( 2 5 1 S ( 2 9 1 S ( 7 7 ) $ ( 1 1 2 1 S ( 4 1 5 1 S ( 5 7 1 S ( 1 8 ) $ ( 3 1 30 3 2 4 3 0 T o t S ( 9 9 1 S ( 2 5 ) $ ( 2 9 0 1 S ( m S ( 1 1 2 1 $ ( 4 1 5 1 $ ( 5 7 1 $ ( 1 8 1 $ ( 3 1 11 1 0 0 0 3 0 3 2 4 4 F I N A I A L FO R E C T IN T G R A T I O N S O S ( 3 3 5 1 S ( 9 1 S ( 9 7 ) $ ( 2 6 1 S ( 3 8 ) S ( 1 3 9 1 $ ( 1 9 ) $ ( 8 ) $ ( 1 1 30 3 2 4 4 0 T o t $ ( 3 3 5 1 $ ( 9 1 S L 9 7 1 $ ( 2 6 1 $ ( 3 8 1 $ ( 1 3 9 ) $ 1 1 9 1 $ ( 6 1 $ ( 1 ) 11 1 0 0 0 0 3 0 3 2 4 5 0 M I D OF F I C E IM P R O V E M E N T PR O J E C T S O S ( l l , 5 8 ) $ ( 2 9 4 1 $ ( 3 , 3 6 5 ) S ( 8 9 9 ) $ ( 1 , 3 0 3 ) $ ( 4 , 8 2 3 1 $ ( 6 6 7 ) $ ( 2 0 ) S ( 3 0 ) 30 3 2 4 5 0 T o t $ ( 1 1 , 5 6 1 $ ( 2 9 1 $ ( 3 , 3 6 5 ) $ ( 8 9 9 1 $ 1 1 , 3 0 3 1 $ ( 4 , 8 2 3 1 $ ( 6 6 7 1 $ ( 2 0 4 ) $ ( 3 0 1 11 1 0 0 0 0 3 0 3 2 4 6 C A I S O EN E R G Y MA A N Y S I S . F Y 0 4 S / E S O S ( 3 7 4 1 S ( 9 1 S ( 1 0 9 ) $ ( 2 9 1 S ( 4 2 ) S ( l 5 8 1 $ ( 2 2 ) $ ( 7 ) $ ( 1 ) 30 3 2 4 6 T o t S ( 3 7 4 1 $ ( 9 1 S ( 1 0 9 1 S ( 2 9 1 $ ( 4 2 1 $ ( 1 5 6 1 $ ( 2 2 1 $ 1 7 S i l l 11 1 ~ ~ 3 0 3 2 4 7 0 N O V E L L L I C E N S E S S O $ ( 2 5 8 ) S ( 1 S 1 7 5 1 $ ( 2 0 1 $ ( 2 9 1 S ( 1 0 7 ) S ( 1 5 1 S ( 5 1 $ ( 1 1 30 3 2 4 7 0 T o t S ( 2 5 6 1 S ( 7 1 $ ( 7 5 1 $ ( 2 0 1 $ ( 2 9 1 $ ( 1 0 7 1 S ( 1 5 1 S ( 5 1 S ( 1 1 11 1 0 0 0 0 3 0 3 2 4 6 O U T A G E C A H A D L N G I N T E G R A T I O N C N $ ( 1 , 7 9 9 ) $ ( 4 8 ) $ ( 5 8 5 ) S ( 1 3 3 ) S ( 1 2 3 1 S ( 6 2 2 ) $ 1 7 1 $ ( 1 6 1 $ 0 30 3 2 8 0 T o t S ( 1 . 7 9 9 1 $ ( 4 8 1 $ ( 5 6 5 1 $ ( 1 3 3 ) $ ( 1 2 3 1 $ ( 8 2 2 1 $ 1 7 3 1 $ ( 1 6 1 $ 0 11 1 ~ ~ 3 0 3 2 4 9 0 O F F I C E XP SO F 1 A R S O $ ( 1 , 4 4 1 ) $ ( 3 7 ) $ ( 4 1 9 1 $ ( 1 1 2 1 $ ( 1 6 2 ) $ ( 6 0 1 $ ( 8 3 ) $ ( 2 5 ) $ ( 4 1 30 3 2 4 9 0 T o t $ ( 1 , 4 4 1 1 S ( 3 7 1 $ ( 4 1 9 1 $ ( 1 1 2 1 $ ( 1 6 2 1 $ ( 6 0 1 $ 1 8 3 1 $ ( 2 5 1 $ ( 4 1 11 1 0 0 0 3 0 3 2 5 O N LI N E EM P L O Y E E EX E N S E EX R E S S S O S ( 7 6 5 1 $ ( 1 9 ) $ ( 2 2 2 ) $ ( 5 9 ) $ ( 8 6 ) $ ( 3 1 8 1 S ( 4 4 ) $ ( 1 3 ) $ ( 2 1 30 3 2 5 0 T o t $ ( 7 6 5 1 $ ( 1 9 1 S ( 2 2 2 1 $ ( 5 9 1 $ ( 8 6 ) $ ( 3 1 8 1 $ ( 4 4 1 $ ( 1 3 1 $ ( 2 1 11 1 ~ ~ 3 0 3 2 5 1 0 O P E R A T I O N S M A P I N G S Y S T E S O $ ( 1 0 , 2 5 8 ) $ ( 2 6 1 ) $ ( 2 , 9 7 9 1 $ 1 7 9 6 1 $ ( 1 , 1 5 4 1 $ ( 4 , 2 7 0 ) $ ( 5 9 0 ) $ ( 1 8 1 1 S ( 2 6 ) 30 3 2 5 1 0 To t $ ( 1 0 , 2 5 6 1 , ( 2 8 1 ) $ ( 2 , 9 7 9 1 $ ( 7 9 6 1 $ ( 1 , 1 5 4 1 $ ( 4 , 2 7 0 1 $ ( 5 9 0 1 $ ( 1 8 1 1 $ ( 2 6 1 2o f 5 ~R O C K Y M O U N T A I N PO W E R It D M O F P A l C Am o r t a t i o n R e s e r v ( A c t u a l s ) Ba l a o a s o f D e m b e r 2 0 0 7 Al l o t i n M e t h . F a c r R e v i s e d P r o t o l (A I i n T h s a d s ) Pr l m ! f A c u n t S e c d a r y A c o u n t A l i c e T o t l C a l i f O r e o n W a s h W y - P P L U t a I d a h o W y - U P L F E R C 11 1 0 0 0 3 0 3 2 5 2 O P R A T I O VIS U A T I O N SY S T E M S O $ ( 2 4 9 ) $ ( 6 ) $ ( 7 2 ) $ ( 1 9 ) $ ( 2 8 ) $ ( 1 0 4 ) $ ( 1 4 ) $ / 4 ) $ / 1 ) 30 3 2 5 2 T o t $ ( 2 4 1 ) $ ( ' ) $ ( 7 ) $ ( 1 9 ) $ ( 2 8 ) $ ( 1 0 4 ) $ ( 1 4 ) $ ( 4 ) $ Î 1 ) 11 1 ~ ~ 3 0 3 2 5 P O AT T A C H M E N T MG SY S T E M S O $ ( 1 . 3 0 ) $ ( 3 3 ) $ ( 3 7 9 ) $ ( 1 0 1 ) $ / 1 4 7 ) $ ( 5 4 ) $ ( 7 5 ) $ (2 3 j $ Î 3 ) 30 3 2 5 3 T o t $ ( 1 , 3 0 ) $ ( 3 3 ) $ ( 3 7 9 ) $ ( 1 0 1 ) $ 1 1 4 7 ) $ ( 5 4 ) $ ( 7 5 ) $ ( 2 3 1 $ Î 3 ) 11 1 ~ ~ 3 0 3 2 5 6 P O W E R TA X S O $ ( 7 2 4 ) $ ( 1 8 ) $ ( 2 1 0 ) $ ( 5 6 ) $ ( 8 1 ) $ ( 3 0 1 ) $ / 4 2 ) $ Î 1 3 j $ Î 2 j 30 3 2 5 6 0 T o t $ ( 7 2 4 ) $ ( 1 8 ) $ ( 2 1 0 ) $ ( 5 6 ) $ ( 8 1 ) $ ( 3 0 1 ) $ ( 4 2 ) $ ( 1 3 ) $ Î 2 ) 11 1 ~ ~ 3 0 3 2 5 7 0 Q U E S T D A T A B E M G M T T O O S S O $ ( 5 2 5 ) $ ( 1 3 ) $ ( 1 5 2 ) $ ( 4 1 ) $ ( 5 9 ) $ ( 2 1 9 ) $ ( 3 0 ) $ / 9 ) $ Î 1 ) 30 3 2 5 7 0 T o t $ ( 5 2 5 ) $ ( 1 3 ) $ ( 1 5 2 ) $ ( 4 1 ) $ ( 5 1 ) $ ( 2 1 1 ) $ ( 3 0 ) $ ( 9 ) $ ( 1 ) 11 1 0 0 0 0 3 0 3 2 5 9 S U B S T A T I O N I I R C U I T HIS T O R Y OF OP E R A T I O N S S O $ ( 1 , 8 7 1 $ ( 4 8 ) $ ( 5 4 ) $ ( 1 4 6 ) $ ( 2 1 1 ) $ ( 7 8 1 ) $ ( 1 0 8 ) $ (3 3 j $ Î 5 ) 30 3 2 5 9 0 T o t ' 1 1 8 7 7 1 $ ( 4 8 ) $ ( 5 4 5 ) $ ( 1 4 6 ) $ ( 2 1 1 ) $ ( 7 8 1 ) $ ( 1 0 8 ) $ ( 3 3 ) $ ( 5 ) 11 1 0 0 0 0 3 0 3 2 6 0 0 S I N G L S P E R S O N S C H E D U U N G S O $ ¡ Ù 8 ' ¡ $ ( 1 7 0 ) $ ( 1 . 9 4 1 ) $ ( 5 1 8 ) $ (t 5 1 ) $ / 2 . 7 8 2 ) $ ( 3 8 5 ) $ ( 1 1 8 ) $ ( 1 7 ) 30 3 2 6 0 T o t $ ( 6 . 8 1 ) $ ( 1 7 0 ) $ ( 1 , 4 1 ) $ ( 5 1 8 ) $ ( 7 5 1 ) $ ( 2 . 8 2 ) $ ( 3 8 5 ) $ ( 1 1 8 ) $ 1 1 7 ) 11 1 ~ ~ 3 0 3 2 6 1 0 I N T R S E A C H E N G I N E S O $ ( 4 9 8 ) $ ( 1 3 ) $ ( 1 4 5 ) $ ( 3 9 ) $ ( 5 6 ) $ ( 2 0 7 ) $ ( 2 9 ) $ ( 9 ) $ ( 1 ) 30 3 2 1 0 T o t $ ( 4 9 8 ) $ ( 1 3 ) $ ( 1 4 5 ) $ ( 3 9 ) $ ( 5 8 ) $ ( 2 0 7 ) $ ( 2 9 ) $ ( 9 ) $ ( 1 ) 11 1 0 0 0 3 0 3 2 6 2 S H O R T TE ES T I M A T I N G MO E L . FY 3 SI E S O $ / 3 0 3 ) $ / 8 ) $ / 8 8 ) $ ( 2 3 ) $ ( 3 4 ) $ ( 1 2 6 ) $ ( 1 7 $ ( 5 ) $ Î 1 j 30 3 2 6 2 O T o t $ 1 3 0 3 ) $ ( 8 1 $ ( 8 8 ) $ 1 2 3 ) $ 1 3 4 ) $ ( 1 2 6 ) $ 1 1 7 ) $ ( 5 ) $ j 1 ) 11 1 ~ ~ 3 0 3 2 6 3 0 S T E R L I N G SO F T A R S O $ / 9 7 3 ) $ ( 2 5 ) $ ( 2 8 3 ) $ ( 7 5 ) $ / 1 0 9 ) $ ( 4 0 5 ) $ ( 5 8 ) $ ( 1 7 ) $ ( 2 ) 30 3 2 6 3 0 T o t $ ( 9 7 3 ) $ ( 2 5 ) $ ( 2 8 3 ) $ ( 7 5 ) $ ( 1 0 9 ) $ ( 4 0 5 ) $ ( 5 8 ) $ ( 1 7 ) $ ( 2 ) 11 1 ~ ~ 3 0 3 2 6 4 T I B C O S O F T W A R S O S ( 3 . 4 3 2 ) S ( 8 7 ) S / 9 9 7 ) $ ( 2 6 6 ) S ( 3 8 ) $ 1 1 . 4 2 9 ) S ( 1 9 8 ) S ( 6 0 ) S j 9 ) 30 3 2 6 4 0 T o t $ 1 3 , 4 3 ) $ 1 8 7 ) $ ( 9 9 7 ) $ ( 2 6 6 ) $ ( 3 8 ) $ 1 1 , 4 2 9 ) $ ( 1 9 8 ) $ ( 6 0 ) $ 1 9 ) 11 1 0 0 0 0 3 0 3 2 6 5 0 T E L C O R E S E A C H T R U E S Y S T E M S S O $ ( 2 1 7 $ ( 6 ) $ ( 6 3 ) $ ( 1 7 ) $ ( 2 4 ) $ ( 9 0 ) $ ( 1 2 ) $ ( 4 ) S ( 1 ) 30 3 2 6 5 0 T o t $ ( 2 1 7 ) $ 1 6 ) $ 1 6 3 ) $ 1 1 7 ) $ I U ) $ 1 9 0 ) $ 1 1 2 ) $ ( 4 ) $ 1 1 ) 11 1 0 0 0 3 0 3 2 6 7 0 C & T O F F I C I A R E C O D I N F O S Y S T E M S O S ( 1 . 4 7 6 ) $ ( 3 7 ) S ( 4 2 9 ) $ ( 1 1 5 ) $ ( 1 6 6 ) $ ( 6 1 5 ) $ ( 8 5 ) $ ( 2 6 ) $ ( 4 ) 30 3 2 6 7 O T o t a $ ( 1 , 4 7 6 ) $ 1 3 7 ) $ 1 4 2 9 ) $ ( 1 1 5 ) $ 1 1 6 6 ) $ ( 6 1 5 ) $ ( 8 5 ) $ ( 2 6 ) $ ( 4 ) 11 1 ~ ~ 3 0 3 2 6 8 0 T R A N S M I S S I O N WH O L E S A L E BI L L I N G SY S T E M S G $ ( 1 . 1 7 6 ) $ ( 2 2 ) $ ( 3 2 4 ) $ ( 9 2 ) $ ( 1 4 9 ) $ ( 4 9 2 ) $ ( 7 1 ) S / 2 1 ) $ ( 5 ) 30 3 2 6 8 O T o l l $ ( 1 , 1 7 6 ) $ 1 2 2 ) $ 1 3 2 4 ) $ I U ) $ 1 1 4 9 ) $ ( 4 9 2 ) $ 1 7 1 ) $ ( 2 1 ) $ ( 5 ) 11 1 ~ ~ 3 0 3 2 6 9 0 U T I L I T Y IN T E R N A T I O N A FO R E C A T I N G MO D E L S O $ ( 1 . 2 6 8 ) $ ( 3 2 ) $ ( 3 6 8 ) $ ( 9 8 ) $ ( 1 4 3 ) $ ( 5 2 8 ) $ ( 7 3 ) $ ( 2 2 ) $ ( 3 ) 30 3 2 6 9 0 T o t $ ( 1 , 6 8 ) $ ( 3 2 ) $ 1 3 6 ) $ ( 9 8 ) $ ( 1 4 3 ) $ ( 5 2 8 ) S l 7 3 ) S l 2 2 ) S l 3 ) 11 1 0 0 0 0 3 0 3 2 7 0 0 N O N U N I T Z E D U N I X S E C U R I T I N I T A T I V E S O $ ( 4 9 0 ) $ ( 1 2 ) $ ( 1 4 2 ) $ ( 3 8 ) $ ( 5 5 ) $ ( 2 0 4 ) $ ( 2 8 ) $ ( 9 ) $ ( 1 ) 30 3 2 7 0 0 T o t $ ( 4 9 0 ) S l 1 2 ) $ ( 1 4 2 ) $ ( 3 8 ) $ ( 5 5 ) $ ( 2 0 4 ) $ ( 2 8 ) $ ( 9 ) S l 1 ) 11 1 ~ ~ 3 0 3 2 7 1 0 R O U G E R I V E R H Y D R O I N T A N G I B L E S S G $ ( 1 3 ) $ ( 0 ) $ ( 4 ) $ ( 1 ) $ ( 2 ) $ ( 6 ) $ ( 1 $ ( 0 ) $ ( 0 ) 30 3 2 7 1 0 T o t $ 1 1 3 ) " $ ( 0 ) $ ( 4 ) $ ( 1 ) $ ( 2 ) $ ( 6 ) $ ( 1 ) $ ( 0 ) $ ( 0 ' 11 1 0 0 0 3 0 3 2 7 3 0 I M P R O V E M E N T S T O P l A O W N E D B Y J A E S R I V S G $ / 8 , 2 6 2 ) $ ( 1 5 3 ) $ ( 2 . 2 7 6 ) $ ( 6 5 0 ) $ ( 1 . 0 4 7 ) $ ( 3 . 4 5 6 ) $ ( 5 0 ) $ ( 1 5 0 ) $ ( 3 3 ) 30 3 2 7 3 0 T o t $ ( 8 , 2 6 2 ) $ ( 1 5 3 ) $ ( 2 , 2 7 6 ) $ 1 6 5 0 ) $ ( 1 , 0 4 7 1 $ ( 3 , 4 5 6 ) $ 1 5 0 0 ) $ ( 1 5 0 ) $ ( 3 3 ) 11 1 0 0 0 3 0 3 2 7 4 0 G A B Y I N T A N G I B L E A S S E T S S G $ ( 1 , 0 4 ) $ ( 1 9 ) $ ( 2 8 8 ) $ ( 8 2 ) $ ( 1 3 2 ) $ ( 4 3 7 ) $ ( 6 3 ) $ ( 1 9 ) $ ( 4 ) 30 3 2 7 4 0 T o t $ ( 1 , 0 4 ) $ 1 1 9 ) $ ( 2 8 8 1 $ ( 8 2 ) $ 1 1 3 2 ) $ ( 4 3 7 ) $ 1 6 3 ) $ ( 1 9 ) $ ( 4 ) 11 1 0 0 0 0 3 0 3 2 7 5 0 E A G L E P O I N T H Y D O A S S E T S G $ ( 1 , 1 0 0 ) $ ( 2 0 ) $ ( 3 0 3 ) $ ( 8 6 ) $ ( 1 3 9 ) $ ( 4 6 0 ) $ ( 6 7 ) $ ( 2 0 ) $ ( 4 ) 30 3 2 7 5 0 T o t a $ ( 1 , 0 0 ) $ ( 2 0 ) $ ( 3 0 3 ) $ ( 8 6 ) $ 1 1 3 9 ) $ ( 4 6 0 ) $ ( 6 7 ) $ ( 2 0 ) $ ( 4 ) 11 1 0 0 0 3 0 3 2 7 6 0 S W I F T 2 IM P R O V E M E N T S S G $ ( 2 , 9 1 9 ) $ ( 5 4 ) $ ( 8 0 4 ) $ ( 2 3 0 ) $ ( 3 7 0 ) $ ( 1 , 2 2 1 ) $ ( 1 7 1 $ ( 5 3 ) $ ( 1 2 ) 30 3 2 7 6 0 T o t $ ( 2 , 1 9 1 $ ( 5 4 ) $ ( 8 0 ) $ 1 2 3 0 ) $ ( 3 7 0 1 $ ( 1 , 2 2 1 ) $ ( 1 7 7 $ ( 5 3 ) $ ( 1 2 ) 11 1 ~ ~ 3 0 3 2 7 8 0 B E A R 1 V E R - 8 E T T L E M E N T A G R E E M E T S G $ ( 3 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) 30 3 2 7 8 0 T o t $ ( 3 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) $ ( 1 1 $ ( 0 ' $ ( 0 1 $ ( 0 ) 11 1 0 0 0 3 0 3 2 7 9 0 A P E E . EN E R G Y EX C H A G E PR O G R A S O $ / 2 3 6 ) $ ( 6 ) $ ( 6 9 ) $ ( 1 8 ) $ ( 2 7 ) $ ( 9 8 ) $ ( 1 4 ) $ ( 4 ) $ ( 1 ) 30 3 2 7 9 0 T o t a $ ( 2 3 6 ) $ ( 6 ) $ ( 6 9 ) $ ( 1 8 ) $ ( 2 7 ) $ 1 9 8 ) $ ( 1 4 ' $ ( 4 ) $ 1 1 ) 11 1 0 0 0 3 0 3 2 8 1 0 C O M P U T E R B A E D T R A N I N G ( C B T l S O $ ( 1 , 1 2 4 ) $ ( 2 9 ) $ ( 3 2 7 ) $ / 8 7 ) $ ( 1 2 6 ) $ ( 4 6 8 ) $ ( 6 5 ) $ / 2 0 ) $ ( 3 ) 30 3 2 8 1 0 To t $ ( 1 , 1 2 4 ) $ ( 2 9 ) $ ( 3 2 7 ) $ ( 8 7 ) $ ( 1 2 6 ) $ 1 4 6 1 $ ( 6 5 ) $ ( 2 0 1 $ ( 3 1 11 1 ~ ~ 3 0 3 2 8 2 0 2 0 0 3 C C O O P E X M A H I N E S O F T A R S O $ ( 5 3 6 ) $ ( 1 4 ) $ ( 1 5 6 ) $ ( 4 2 ) $ ( 6 0 ) $ ( 2 2 3 ) $ ( 3 1 ) $ ( 9 ) $ ( 1 ) 30 3 2 2 0 T o t $ 1 5 3 6 1 $ 1 1 4 ) $ ( 1 5 6 1 $ ( 4 2 1 $ ( 6 0 1 $ 1 2 2 3 1 $ ( 3 1 ' $ 1 9 1 $ ( 1 1 11 1 ~ ~ 3 0 3 2 8 3 0 V C P R O . V I S U A L C O M P U S E T R O X E R O X C U S T S T M S O $ ( 1 . 6 4 3 ) $ ( 4 7 ) $ ( 5 3 5 ) $ ( 1 4 3 ) $ ( 2 0 7 ) $ ( 7 6 7 ) $ ( 1 0 6 ) $ ( 3 2 ) $ ( 5 ) 30 3 2 8 3 0 T o t $ / 1 , 4 3 ) $ ( 4 7 ) $ ( 5 3 5 ) $ ( 1 4 3 ) $ ( 2 0 7 ) $ ( 7 6 7 ) $ 1 1 0 6 ) $ 1 3 2 ) $ ( 5 ) 11 1 0 0 0 0 3 0 3 2 6 4 V E R S I O N C O N T R O L S Y S T E M S O $ ( 3 2 6 ) $ ( 8 ) $ ( 9 5 ) $ ( 2 5 ) S ( 3 7 ) $ ( 1 3 6 ) $ ( 1 9 ) $ ( 6 ) $ ( 1 ) 30 3 2 8 4 T o t S ( 3 2 6 ) $ ( 8 ) $ ( 9 5 ) $ 1 2 5 ) $ ( 3 7 ) $ ( 1 3 6 ) $ ( 1 9 ) $ ( 6 ) $ ( 1 ) 11 1 0 0 0 0 3 0 3 2 8 6 0 W E B S O F T A R E S O $ ( 4 , 0 4 9 ) $ ( 1 0 3 ) $ ( 1 , 1 7 6 ) $ ( 3 1 4 ) $ ( 4 5 5 ) $ ( 1 . 6 8 ) $ ( 2 3 3 ) $ ( 7 1 ) $ ( 1 0 ) 3o f 5 "~ R O C K Y M O U N T A I N PO E R A D I V I S N O ' M C F t C Am o r t i z a t i o n R e s e r v ( A e t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 7 Al l o t i n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l a t d I n T h o u $ a n d s ) Pr i m a r y A c o u n t S e c o d a r y k c u n t A l l o c T o t a l C a l i f O r e o n W a s h W y - P P L U t a l d o W y - U P L F E R C 30 3 2 6 0 T o t $ / 4 , 0 4 \ $ ( 1 0 3 \ $ / 1 , 1 7 6 \ $ / 3 1 4 \ $ / 4 5 5 \ $ / 1 , 6 8 \ $ / 2 3 3 \ $ ( 7 1 \ $ / 1 0 \ 11 1 ~ ~ 3 0 3 2 8 7 0 C O R O N A T E O O U T A G E M G M T P l A & S C H S Y S S O $ / 3 1 3 \ $ 1 8 \ $ 1 9 1 \ $ ( 2 4 ) $ ( 3 5 ) $ ( 1 3 0 ) $ ( 1 8 ) $ 1 6 \ $ 1 1 \ 30 3 2 8 7 0 T o t $ 3 1 3 $ 8 $ 9 1 $ 2 4 $ 3 5 $ 1 3 0 $ 1 8 $ 6 $ 1 11 1 ~ ~ 3 0 3 2 8 6 0 L I N K RI V E R DA RI G H S S G 3 4 6 $ 9 5 $ 2 7 4 4 $ 1 4 4 $ 2 1 $ 6 $ 1 30 3 2 8 8 0 T o t $ 1 3 4 5 \ $ 1 6 \ $ 1 9 5 \ $ 1 2 7 \ $ / 4 4 \ $ 1 1 4 4 \ $ 1 2 1 \ $ ¡ 6 i $ h \ 11 1 ~ ~ 3 0 3 2 9 0 0 1 0 A TR S M I S S I O N CU S T O M E R - o E O A S S E T S S G $ ( 3 3 ) $ ( 1 \ $ ( 9 ) $ ( 3 ) $ ( 4 ) $ ( 1 4 \ $ ( 2 ) $ m $ i o ) 30 3 2 9 0 T o t $ / 3 3 \ $ ( 1 $ ( 9 1 $ ( 3 \ $ 1 4 \ $ 1 1 4 \ $ / 2 \ $ ¡ 1 j $ i o \ 11 1 0 0 0 0 3 0 3 2 9 4 V I S I O P R O S O $ 1 4 1 7 \ $ ( 1 1 \ $ ( 1 2 1 ) $ 1 3 2 \ $ ( 4 7 ) $ ( 1 7 3 ) $ ( 2 4 ) $ ( 7 ) $ i i \ 30 3 2 9 4 T o t $ 1 4 1 7 \ $ ( 1 1 \ $ 1 1 2 1 \ $ / 3 2 \ $ 1 4 7 \ $ / 1 7 3 \ $ / 2 4 \ $ h j $ Î 1 j 11 1 0 0 0 0 3 0 3 2 9 7 0 B U L K l O A D D A T A T O O S O $ ( 5 1 8 ) $ ( 1 3 ) $ 1 1 5 1 \ $ ( 4 0 ) $ ( 5 8 1 $ ( 2 1 6 ) $ 1 3 0 \ $ ( 9 ) $ h \ 30 3 2 9 7 0 T o t $ 1 5 1 8 \ $ 1 1 3 \ $ 1 1 5 1 \ $ ( 4 0 \ $ / 5 8 \ $ / 2 1 6 \ $ ( 3 0 \ $ ¡ 9 j $ Î 1 \ 11 1 ~ ~ 3 0 3 2 9 8 H A Y D N - V I B R A T I O S O F T A R S G $ 1 3 \ $ ( 0 ) $ 1 1 \ $ ( 0 ) $ ( 0 \ $ ( 1 ) $ ( 0 ) $ ( 0 ) $ l o i 30 3 2 9 8 T o t $ 1 3 \ $ ( 0 \ $ 1 1 \ $ 1 0 1 $ ( 0 \ $ / 1 \ $ ( 0 \ $ / 0 1 $ l o i 11 1 0 0 0 3 0 3 2 9 P 8 D M - F l l E N E T P 8 D O U M E N T M A G E M E N T I E S O $ 1 1 , 6 5 8 \ $ 1 4 2 \ $ 1 4 8 2 \ $ ( 1 2 9 ) $ (l 8 6 j $ (6 9 O j $ 1 9 5 j $ ( 2 9 ì $ M 30 3 2 T o t $ / 1 , 5 8 \ $ / 4 2 \ $ / 4 8 2 \ $ 1 1 2 9 1 $ 1 1 8 6 \ $ 1 6 9 0 \ $ / 9 5 \ $ 1 2 9 i $ l 4 \ 11 1 ~ ~ 3 0 3 3 0 1 0 O R L E 8 1 D A T A B E U P G R A E S O $ 1 1 , 0 0 0 ) $ ( 2 5 ) $ 1 2 9 1 \ $ ( 7 8 ) $ ( 1 1 3 ) $ ( 4 1 7 ) $ ( 5 8 \ $ h 8 i $ Í 3 ) 30 3 3 1 O T o t $ 1 1 , 0 0 0 \ $ 1 2 5 1 $ / 2 9 1 \ $ ( 7 8 \ $ l m \ $ ( 4 1 7 $ 1 5 8 \ $ ¡ 1 8 j $ Î 3 i 11 1 0 0 0 0 3 0 3 3 0 2 0 R C D A R E G U L A T I O N D I S C O V E R Y T O l S O $ 1 3 7 3 \ $ ( 9 ) $ ( 1 0 8 ) $ ( 2 9 ) $ 1 4 2 \ $ ( 1 5 5 ) $ ( 2 1 ) $ ( 7 $ h j 30 3 3 0 2 0 T o t $ / 3 7 3 \ $ ~ 9 1 $ 1 1 0 8 \ $ 1 2 9 1 $ / 4 2 \ $ 1 1 5 5 1 $ / 2 1 \ $ / 7 \ $ 1 1 \ 11 1 0 0 0 0 3 0 3 3 0 A W A I R - A U T O M A T E D W O R E R A C C I D E / I N I D E N T S O $ ( 3 0 5 \ $ ( 8 ) $ ( 8 9 ) $ ( 2 4 ) $ ( 3 4 ) $ ( 1 2 7 ) $ 1 1 8 \ $ ( 5 ) $ h \ 30 3 3 0 T o t $ 1 3 0 5 \ $ 1 8 \ $ 1 8 9 1 $ ( 2 4 \ $ ( 3 4 \ $ 1 1 2 7 \ $ / 1 8 \ $ 1 5 \ $ 1 1 11 1 0 0 0 0 3 0 3 3 0 5 0 P I 2 P I S C H O L P I T O R A G E R P I IN T E R F A C E S O $ ( 3 1 1 \ $ ( 8 ) $ ( 9 0 ) $ ( 2 4 ) $ ( 3 5 \ $ ( 1 3 0 \ $ ( 1 8 ) $ ( 5 ) $ 1 1 \ 30 3 3 0 5 0 T o t $ / 3 1 1 \ $ 1 8 1 $ l S O \ $ 1 2 4 \ $ 1 3 5 \ $ / 1 3 0 \ $ / 1 8 \ $ / 5 \ $ ( 1 \ 11 1 0 0 0 3 0 3 3 0 9 0 S T E A P l A T I N T A N G I B L E A S S E T S G $ 1 2 2 7 \ $ ( 4 ) $ ( 6 3 ) $ ( 1 8 \ $ ( 2 9 \ $ ( 9 5 ) $ ( 1 4 ) $ ( 4 ) $ ( 1 30 3 3 0 9 T o t a $ ( 2 2 7 \ $ 1 4 1 $ 1 6 3 \ $ ( 1 8 1 $ 1 2 9 \ $ / 9 5 \ $ / 1 4 \ $ ( 4 1 $ ( 1 \ 11 1 0 0 0 3 0 3 3 1 1 0 C T H A I C T H E D G A C T G l A C T G S T A N D A I N S O $ ( 1 1 7 $ 1 3 \ $ ( 3 4 ) $ ( 9 \ $ ( 1 3 ) $ ( 4 9 ) $ ( 7 ) $ ( 2 ) $ ( 0 \ 30 3 3 1 1 0 T o t a $ / 1 1 7 \ $ 1 3 \ $ 1 3 4 1 $ 1 9 \ $ 1 1 3 \ $ ( 4 9 \ $ ( 7 $ 1 2 \ $ ( 0 \ 11 1 0 0 0 0 3 0 3 3 1 2 0 R A N G R E M S I S C A S Y S T E M S O $ 1 6 , 2 8 1 ) $ 1 1 6 0 \ $ 1 1 , 8 2 4 \ $ ( 4 8 7 \ $ ( 7 0 6 ) $ 1 2 , 6 1 5 ) $ ( 3 6 1 ) $ ( 1 1 1 ) $ ( 1 6 ) . 3 0 3 3 1 2 0 T o t $ / 6 , 2 8 1 \ $ / 1 6 0 \ $ / 1 , 8 2 4 \ $ 1 4 8 7 \ $ ( 7 0 6 ) $ / 2 , 6 1 5 1 $ ( 3 6 1 ) $ 1 1 1 1 \ $ / 1 6 \ 11 1 ~ ~ 3 0 3 3 1 4 0 E T A G M - E l e c r o i c T a M i n g S y s - M r c h a n l S O $ ( 1 , 3 9 9 ) $ ( 3 6 ) $ ( 4 0 6 ) $ ( 1 0 8 ) $ ( 1 5 7 ) $ ( 5 8 2 ) $ ( 6 0 ) $ 1 2 5 \ $ ( 4 ) 30 3 3 1 4 0 T o t $ / 1 . 9 9 \ $ 1 3 6 \ $ 1 4 0 6 \ $ ( 1 0 8 \ $ / 1 5 7 1 $ / 5 8 2 \ $ l S O \ $ 1 2 5 \ $ 1 4 \ 11 1 ~ ~ 3 0 3 3 1 5 0 R O U T C T Y R O A O FO R H A Y O E N HA L A G E S G $ ( 3 6 8 \ $ ( 7 ) $ ( 1 0 1 \ $ ( 2 9 ) $ ( 4 7 ) $ ( 1 5 4 ) $ ( 2 2 \ $ ( 7 ) $ 1 1 1 30 3 3 1 5 0 T o t $ / 3 6 \ $ 1 7 \ $ / 1 0 1 \ $ ( 2 9 1 $ 1 4 7 1 $ / 1 5 4 \ $ 1 2 2 \ $ / 7 \ $ / 1 1 11 1 0 0 0 3 0 3 3 1 6 0 A x S Y S t e m s A $ s y s l S O $ ( 9 1 \ $ ( 2 ) $ ( 2 7 ) $ ( 7 ) $ ( 1 0 ) $ 1 3 8 1 $ ( 5 \ $ ( 2 ) $ ( 0 ) 30 3 3 1 6 0 T o t $ / 9 1 \ $ l Z \ $ 1 2 7 \ $ ( 7 1 $ / 1 0 \ $ ( 3 8 1 $ / 5 \ $ 1 2 \ $ 1 0 \ 11 1 ~ ~ 3 0 3 3 1 7 0 G T X V E R S I O N 7 S O F T A R E C N $ ( 8 2 ) $ ( 2 \ $ ( 2 7 ) $ ( 6 ) $ ( 6 ) $ ( 3 8 ) $ 1 3 1 $ ( 1 \ $ 0 30 3 3 1 7 0 T o t $ / 8 2 \ $ 1 2 \ $ 1 2 \ $ 1 6 \ $ 1 6 \ $ 1 3 8 \ $ / 3 \ $ ( 1 ) $ 0 11 1 ~ ~ 3 0 3 3 1 8 0 H P O V - H P O p e v l S o S O $ ( 1 0 ) $ ( 0 ) $ ( 3 \ $ ( 1 ) $ ( 1 $ ( 4 ) $ ( 1 ) $ ( 0 \ $ 1 0 1 30 3 3 1 8 0 T o t $ 1 1 0 \ $ ( 0 ) $ 1 3 \ $ 1 1 $ ( 1 $ 1 4 \ $ ( 1 1 $ 1 0 \ $ 1 0 1 11 1 0 0 0 3 0 3 4 9 0 E M S - E N E R G Y M A G E M E N S Y S T E M S C N $ ( 8 5 ) $ ( 2 ) $ ( 2 8 ) $ ( 6 ) $ ( 6 ) $ ( 3 9 ) $ ( 3 ) $ ( 1 ) $ 0 11 1 0 0 0 0 3 0 3 4 9 0 0 E M S - E N E R G Y M A G E M E N T S Y S T E M S l O U $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 0 ) $ 0 $ 0 11 1 0 0 0 3 0 3 4 9 0 0 E M S - E N E R G Y MA G E M E N T SY S T E M S O R $ ( 6 ) $ 0 $ ( 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 11 1 0 0 0 0 3 0 3 4 E M S - E N E R G Y MA G E M E N T SY S T E M S S E $ ( 9 ) $ ( 0 ) $ ( 2 ) $ ( 1 ) $ ( 1 ) $ ( 4 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) 11 1 0 0 0 3 0 3 4 9 0 0 E M S - E N E R G Y M A G E M E N T S Y S T E M S S G $ ( 1 1 , 2 9 1 ) $ ( 2 0 9 ) $ ( 3 . 1 1 0 ) $ ( 8 8 8 ) $ ( 1 , 4 3 0 ) $ ( 4 , 7 2 3 ) $ ( 6 8 ) $ ( 2 0 4 ) $ ( 4 5 ) 11 1 0 0 0 0 3 0 3 4 E M S . E N E R G Y M A G E M E N T S Y S T E M S S G - $ ( 2 0 ) $ ( 0 ) $ ( 5 ) $ ( 2 ) $ ( 3 ) $ ( 8 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) 11 1 0 0 0 0 3 0 3 4 9 0 E M S . E N E R G Y M A G E M E N T S Y S T E M S S O $ ( 7 4 8 ) $ ( 1 9 ) $ ( 2 1 7 ) $ ( 5 8 ) $ ( 8 4 ) $ ( 3 1 2 ) $ ( 4 3 ) $ ( 1 3 ) $ ( 2 ) 11 0 0 0 9 3 0 3 4 9 0 0 E M S - E N E R G Y M A G E M E N T S Y S T E M S S S G C H $ ( 2 0 ) $ ( 0 ) $ ( 6 ) $ ( 2 ) $ ( 3 ) $ ( 8 ) $ ( 1 ) $ ( 0 ) $ ( 0 ) 11 1 0 0 0 0 3 0 3 4 9 0 0 E M S . E N E R G Y M A G E M E N T S Y S T E M S U T $ ( 6 ) $ 0 $ 0 $ 0 $ 0 $ ( 6 ) $ 0 $ 0 $ 0 11 1 0 0 0 0 3 0 3 4 E M S . E N E R G Y M A G E M E N T S Y S T E M S W A $ ( 1 ) $ 0 $ 0 $ ( 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 11 ~ ~ 3 0 3 4 9 0 E M - E N E R G Y M A N A G E M E N T S Y S T E M S W Y $ 1 1 6 \ $ 0 . $ 0 $ 0 $ ( 1 6 ) $ 0 $ 0 $ 0 $ 0 30 3 4 9 0 T o t $ / 1 2 , 0 2 \ $ / 2 3 1 \ $ / 3 , 3 7 4 \ $ / 9 5 7 1 $ / 1 , 5 4 2 \ $ / 5 , 0 9 \ $ / 7 3 3 \ $ ( 2 1 9 \ $ ( 4 7 \ 11 1 ~ ~ 3 3 1 6 0 S T R U C T U R E S - l E E I M P R O E M E N T S S G - $ ( 4 ) $ ( 0 ) $ ( 1 ) $ ( 0 ) $ ( 1 ) $ ( 2 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) 11 1 ~ ~ 3 3 1 6 0 0 0 S T R U C T U R E S . lE A E I M P R O V E M E N T S G - $ ( 4 6 ) $ ( 1 ) $ ( 1 3 ) $ ( 4 ) $ ( 6 ) $ ( 1 9 ) $ ( 3 ) $ ( 1 ) $ ( 0 ) 4o f 5 ~R O C K Y M O U N T A I N PO E R A D M I O O F M C F I C Am o r i z a t i o n R e s e r v ( A c t u a i s ) Ba l a n c e a s o f D e e m b e r 2 0 0 7 Al l o c a t i n M e t h o d . F a c t r R e v i s e d P r o t o c o l (A J a l e d i n T h s a n d s ) Pr i m a r y A c o u n t S e c n d a r y A c o u n t - ~ A 1 o c T o t a C a l i f O r e g o n W a s h W y ; ¡ P L U t a - I d a h o W y - U P L F E R C 33 1 8 0 T o t S l S O I $ ( 1 1 S 1 1 4 1 . $ ( 4 1 S 1 8 1 S 1 2 1 1 S 1 3 1 S 1 1 1 S 1 0 1 11 1 ~ ~ 3 3 2 6 R E S E R V O I R , O A , W A T E R W A Y S , L E A E H O D S S G - U $ 1 2 6 1 $ 1 5 1 $ 1 7 3 1 $ 1 2 1 i $ 1 3 4 i $ 1 1 1 1 i $ 1 1 6 i $ j 5 i $ M 33 T o t S 1 2 6 1 S l S I $ ( 7 3 1 S 1 2 1 1 S I 3 4 1 S 1 1 1 1 1 S 1 1 6 1 S I 5 1 S I 1 1 11 1 ~ ~ 3 4 1 6 0 S T R U C T U R E S , L E A S E H O L D I M P R O V M E - O T H $ S G C T t r 0 2 1 $ 1 2 l $ 1 2 5 ) $ 1 7 $ ( 1 ) $ ( 4 1 ) $ 1 6 1 $ ( 2 ) $ ( 0 ) 34 1 6 0 0 T o t S 1 1 0 2 1 $ 1 2 1 S 1 2 5 1 S I 7 S I 1 2 1 S I 4 7 s i ' i S I 2 1 S I O I 11 1 ~ ~ 3 4 3 6 0 0 P R I M E M O V E R S , L E E H O l I M P R O V E M E N T S . Q T H S S G C T $ ( 5 2 2 ) $ ( 9 ) $ ( 1 3 0 1 $ 1 3 8 1 $ ( 6 2 1 $ ( 2 4 0 ) $ ( 3 2 ) $ 1 8 1 $ 1 2 1 34 3 6 0 0 T o t S I 5 2 1 S I 9 I S 1 1 3 0 1 S I 3 8 1 S I 6 2 1 S I 2 4 0 1 S I 3 2 1 S I 8 1 S 1 2 1 11 1 ~ ~ 3 9 0 1 0 0 0 L E A S E H O D I M P R V E M E N T S . Q F F I C E S T R C A $ ( 1 2 7 1 $ ( 1 2 7 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 11 1 ~ ~ 3 9 0 1 0 0 0 L E A E H O L D IM P R O V E M E N T . Q F F I C E ST R C N $ ( 1 . 9 7 9 1 $ ( 5 2 ) $ ( 6 4 3 ) $ ( 1 4 6 ) $ ( 1 3 5 ) $ ( 9 0 ) $ ( 8 0 ) $ ( 1 8 1 $ 0 11 1 0 0 0 0 3 9 0 1 0 0 0 L E A E H O I M P R O V E M E N T . Q F F I C E S T R O R $ ( 8 , 6 9 ) $ 0 $ ( 8 , 6 9 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 11 1 ~ ~ 3 9 0 1 0 0 0 L E A E H O L D I M P R O V E M E N T S . Q F F I C E S T R S O $ ( 9 . 4 0 0 ) $ ( 2 3 9 ) $ ( 2 , 7 3 0 ) $ ( 7 2 9 ) $ ( 1 . 0 5 7 ) $ ( 3 . 9 1 4 ) $ ( 5 4 1 ) $ ( 1 6 6 ) $ ( 2 4 ) 11 1 0 0 0 0 3 9 0 1 0 0 0 L E E H O L D I M P R O V E M E N T . Q F F I C E S T R U T $ ( 1 0 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 0 ) $ 0 $ 0 $ 0 11 1 0 0 0 0 3 9 0 1 0 0 L E E H O L D IM P R O V E M E N T S . Q F I C E ST R W A $ ( 1 . 2 7 7 ) $ 0 $ 0 $ ( 1 , 2 7 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 11 1 0 0 0 3 9 0 1 0 0 L E E H O L D IM P R O E M E N T S . Q F F I C E ST R W Y $ ( 5 . 7 4 7 ) $ 0 $ 0 $ 0 $ ( 5 . 7 4 7 ) $ 0 $ 0 $ 0 $ 0 11 1 0 0 0 0 3 9 0 1 0 0 0 L E A E H O L D I M P R O V E M E N T S . Q F I C E S T R W Y $ 1 2 6 1 $ 0 $ 0 ! J $ 0 $ 0 $ 0 $ 1 2 6 1 $ 0 39 1 0 0 T o t $ ( 2 7 a S 1 1 , 0 1 1 1 $ ( 1 1 , 4 2 1 $ ( 2 , 1 5 2 1 $ ( 6 , 3 9 ) $ ( 4 , 2 7 1 $ ( 6 2 1 $ ( 2 1 0 1 $ 1 2 4 1 11 1 0 0 0 3 9 0 0 C A I T A L L E A E C O M M O N O R $ ( 8 6 ) $ 0 $ ( 8 6 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 11 1 0 0 0 3 9 0 8 0 0 C A I T A L LE A E CO N S G $ ( 6 8 5 ) $ ( 1 3 ) $ ( 1 8 9 ) $ ( 5 4 ) $ ( 8 7 ) $ ( 2 8 6 ) $ ( 4 1 ) $ ( 1 2 ) $ ( 3 ) 11 1 0 0 0 0 3 9 0 8 0 0 0 C A P I T A L LE A E CO M M N S O $ 2 . 5 2 7 $ 6 $ 7 3 4 $ 1 9 6 $ 2 8 4 $ 1 . 0 5 2 $ 1 4 5 $ 4 5 $ 6 11 1 0 0 0 0 3 9 0 8 0 0 0 C A P I T A L LE E CO M M O W Y $ ( 3 2 8 ) $ 0 $ 0 $ 0 $ 1 3 2 8 1 $ 0 $ 0 $ 0 $ 0 39 0 8 0 T o t S 6 5 1 $ 5 S I 3 1 8 1 1 1 4 2 S I 1 3 1 1 S 7 6 6 S 1 0 4 S 3 2 $ 4 Gr a n d T o t S 1 4 0 , 2 1 ° 1 $ ( 1 0 , 2 5 2 1 $ ( 1 2 2 . 8 2 1 S I 3 O , 8 2 8 1 S 1 4 6 , 4 1 5 1 S I 1 6 3 , 4 9 1 S 1 2 1 , 8 6 1 S 1 6 , 1 1 8 1 S 1 8 4 1 1 50 1 5 Big ~. R O C K Y M O U N T A I N PO E R AD I O F f ' De f e r r e d I n c o m e T a x B a l a n c e ( A c t u a l s ) Ba a s o f D e c m b 2 0 0 7 Al l o M e t - F a c R e v i s P r o (A J _ I n T I I Pi t A i c o h c A i n t - - o c T o t - C a l i f W a s h . p P L U t I d a h o - U P L 19 0 1 0 0 2 8 7 3 0 0 A - 6 1 0 . 1 1 4 P M I E I 0 4 . Q P R E S T R I P P I N G S E $ 4 5 5 1 6 2 8 8 3 1 3 $ 4 28 7 3 0 T o l 1 ( 2 0 1 $ 1 4 1 i 1 m $ j 1 6 1 $ 1 2 8 1 $ l U I $ j 3 1 I i ! 28 7 3 0 D T A - M l l 0 5 . 1 7 1 P P & E S E 1 7 5 $ 3 4 7 1 4 2 4 7 2 1 2 3 28 7 3 0 T o l 1 7 5 $ 3 4 $ 1 4 2 4 7 2 2 3 ' 28 7 3 0 O T A 6 1 0 . 1 4 8 D R R E G A S S E T A . I A B C O N D R $ 0 $ 0 $ 0 $ 0 0 28 7 3 0 4 T o l $ 0 $ 0 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 0 D T A 7 0 5 . 2 0 G a l n o n S . . . H O T H E R $ 6 7 $ 0 $ 0 $ 0 $ 0 $ 0 _ 28 7 3 0 T o l $ 6 7 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 i o 19 0 1 0 0 2 8 7 3 1 0 O T A 7 0 5 . 2 1 0 P l n o I n u r i S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 7 3 1 0 T o I $ 0 $ 0 O . . 0 0 19 0 1 0 0 2 8 7 3 1 4 O T A 4 1 5 . 7 0 0 R e l i a b i l i t y B P A b l l a n c l n O T E R $ ( 0 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ô $ 0 $ § š ö 28 7 3 4 T o l $ 1 0 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 i õ 19 0 1 0 0 2 8 7 3 2 O T A 7 2 0 . 1 0 0 F A S 1 0 6 A c l o . C . . h B . " S O $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 28 7 3 2 T o I 0 $ 0 0 0 0 0 0 0 0 19 0 1 0 0 2 8 7 3 2 3 O T A 5 0 . 4 0 B o n u L 1 b . E I . . . - C . . B a S O 2 8 9 5 8 $ 1 7 8 $ 2 5 7 9 5 3 $ 1 3 2 4 0 8 0 $ 0 28 7 3 2 3 T o I $ 2 . 8 9 S 5 $ & 6 5 $ 1 7 8 $ 2 5 7 $ 9 5 3 $ 1 3 2 t ! i . i o $ 0 19 0 1 0 0 2 8 7 3 2 4 O T A 7 2 0 . 2 0 D o o m C o e . A c o l . C . . S O $ 5 . 4 7 1 $ 1 3 9 $ 1 , 5 8 9 $ 4 2 4 $ 6 1 5 $ 2 , 2 7 8 $ 3 1 5 $ 9 8 $ 1 4 $ 0 $ 0 28 7 3 2 4 T o I $ 5 , 4 7 1 $ 1 3 9 $ 1 , 5 8 9 t & $ 6 1 5 $ 2 , 2 7 8 $ 3 1 5 $ 9 6 $ 1 4 $ 0 $ 0 19 0 1 0 0 2 8 7 3 2 8 O T A 7 2 0 . 5 0 S . . _ A c a l . C . . B . 0 3 0 1 $ 8 7 $ 2 3 $ 3 4 1 2 5 $ 1 7 $ 5 1 $ 0 ~~ ~ H W m ~ M m $ 8 ~ Ü 19 0 1 0 0 2 8 7 3 2 7 O T A 7 2 . 3 0 P e n t i r e l A c . S O $ 9 5 8 $ 2 4 $ 2 7 8 $ 7 4 $ 1 0 8 $ 3 $ 5 5 $ 1 7 $ 2 $ 0 $ 0 ~~ ~ m w m ~ $ 3 S 5 m $ 2 $ 0 $ 0 19 0 1 0 0 2 8 7 3 2 8 O T A 7 2 0 . 3 1 0 S E R P S O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 7 3 2 1 T o I $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 3 O T A 5 0 . 6 0 V o c l l n A c i . . . h B . . . S O $ 1 3 . 1 1 8 $ 3 3 $ 3 . 8 1 0 $ 1 . 0 1 8 $ 1 . 4 7 8 $ 5 . 4 8 2 $ 7 5 5 $ 2 3 1 $ 3 4 i õ $ 0 28 7 3 3 2 T o I $ 1 3 , 1 1 $ 3 3 3 $ 3 , 1 1 0 $ 1 , 1 8 $ 1 , 4 7 6 $ 5 . 4 8 5 7 5 5 p 3 1 $ 3 4 $ 0 $ 0 19 0 1 0 0 2 8 7 3 3 7 O T A 7 1 5 . 1 0 0 M e l F . O . G . W I R E L E A S E S G $ 2 1 2 $ 4 $ 5 8 $ 1 7 $ 2 7 $ 8 9 $ 1 3 $ 4 $ 1 $ 0 $ 0 21 7 3 3 7 T o l $ 2 1 2 $ 4 S 5 $ 1 7 $ 2 7 $ 8 9 $ 1 3 $ 4 ~ 1 $ 0 $ 0 19 0 1 0 0 2 8 7 3 O T M I 5 . 1 1 0 D o R e _ T r e m l o l o S , S G $ 4 . 9 9 3 $ 9 2 $ 1 . 7 5 $ 3 9 3 $ 6 3 2 $ 2 . 0 8 5 3 0 2 $ 9 0 $ 2 0 t o S O 21 7 3 3 6 T o I $ 4 9 9 3 $ 9 2 $ 1 , 3 7 5 $ 3 9 3 $ 6 3 2 P , O I l $ 3 0 2 $ 9 0 $ 2 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 4 0 O T A 22 0 . 1 0 0 Bo Oe I o A U n c - C . . h B B A D T $ 2 , 8 3 $ 1 1 4 $ 1 , 0 9 $ 3 6 $ 1 5 3 5 1 , 0 1 4 5 1 0 2 $ ( 2 ) $ 0 $ 0 $ 0 28 7 3 4 T o I p , 8 3 9 $ 1 1 4 $ 1 . 9 4 $ 3 6 5 5 1 5 3 $ 1 . 1 4 $ 1 0 2 5 1 2 1 S O S O $ 0 19 0 1 0 0 2 8 7 3 4 1 O T A 9 1 0 . 5 3 I n l u r i & D l m l l . . A c c . l . S O $ 2 , 3 2 4 $ 5 5 6 7 5 $ 1 8 0 $ 2 6 1 $ 9 6 5 1 3 4 ) 4 1 $ 6 $ 0 $ 0 28 7 3 4 1 T o I $ 2 , 3 2 4 $ 5 9 $ 6 7 5 $ 1 8 0 $ 2 6 1 $ 9 6 1 $ 1 3 4 $ 4 1 $ 6 $ 0 $ 0 19 0 1 0 0 2 8 7 3 4 3 D T A 41 5 . 1 2 0 Oo f R e Aa . . i - F o t o C, e e k C o S G 5 3 7 2 $ 7 $ 1 0 2 $ 2 9 $ 4 7 5 1 5 6 $ 2 3 5 7 $ 1 $ 0 $ 0 28 7 3 4 T o l $ 3 7 2 $ 7 $ 1 0 2 $ 2 9 5 4 7 5 1 5 6 $ 2 3 $ 7 $ 1 $ 0 $ 0 19 0 1 0 0 0 2 8 7 3 4 O T A 7 1 5 . 6 0 R e d d i n C o l n . P r e p a i d S G $ 1 , 6 7 0 $ 3 1 $ 4 6 0 $ 1 3 1 $ 2 1 2 $ 6 9 8 $ 1 0 1 $ 3 0 $ 7 $ 0 $ 0 28 7 3 4 T o I $ 1 , 7 0 $ 3 1 $ 4 $ 1 3 1 $ 2 1 2 $ 6 9 8 $ 1 0 1 $ 3 0 $ 7 $ 0 $ 0 19 0 1 0 0 2 8 7 3 4 5 O T A 1 4 5 . 0 3 0 O l o l r b u t i O & M A m r t o f w , S N P O $ 7 6 7 $ 2 8 $ 2 2 8 $ 5 2 $ 5 9 $ 3 5 $ 3 6 $ 1 2 $ 0 S O $ 0 ~~ ~ m ~ m $ 5 ~ m m $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 4 8 O T A 4 2 5 . 2 1 0 A m r t o f D e t O i o & E x e S N P $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ ( 0 ) $ 0 $ 0 28 7 3 4 T o l $ ( 0 1 $ ( 0 1 $ ( 0 1 $ ( 0 1 $ ( 0 1 $ ( 0 1 $ ( 0 1 $ ( 0 1 $ ( 0 1 $ 0 $ 0 19 0 1 0 0 0 2 8 7 3 4 9 O T A 5 0 5 . 1 0 0 T , e l l M o u n l a n A c N e d u ã b S E $ 1 , 3 3 8 $ 2 5 $ 3 6 $ 1 0 4 $ 1 8 5 $ 5 4 $ 8 8 $ 2 6 $ 5 $ 0 $ 0 28 7 3 4 9 T o I $ 1 , 3 3 8 $ 2 5 $ 3 6 $ 1 0 4 $ 1 1 5 $ 5 4 $ 8 8 $ 2 6 $ 5 $ 0 $ 0 19 0 1 0 0 0 2 8 7 3 5 O T A 5 0 . 1 1 0 O R G O N L I C E N S E L I A S R E S E R V E O T H R $ 1 3 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 3 0 $ 0 28 7 3 5 0 T o I $ 1 3 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 3 0 $ 0 19 0 1 0 0 2 8 7 3 5 O T A 5 0 5 . 1 4 0 P u r . e C o r d T r a n o P o v l a l S O $ 3 8 1 $ 1 0 $ 1 1 1 $ 3 0 $ 4 3 $ 1 5 9 $ 2 2 $ 7 $ 1 $ 0 $ 0 28 7 3 5 3 T o I $ 3 8 1 $ 1 0 $ 1 1 1 $ 3 0 $ 4 $ 1 5 9 $ 2 $ 7 $ 1 $ 0 $ 0 19 0 1 0 0 2 8 7 3 5 4 O T A 5 0 . 1 4 0 M l S C C U R R E N T & A C C R U E D L I A B S O $ 2 , 9 2 9 $ 7 4 $ 8 5 1 $ 2 7 $ 3 2 9 $ 1 , 2 1 9 $ 1 6 9 $ 5 2 $ 7 $ 0 $ 0 28 7 3 5 4 T o l $ 2 , 9 2 9 $ 7 4 $ 8 5 1 $ 2 2 7 $ 3 2 9 $ 1 . 1 9 $ 1 6 9 $ 5 2 $ 7 $ 0 $ 0 19 0 1 0 0 2 8 7 3 5 b T A 5 0 . 1 5 0 D E F E R R D M A O R P R E V E N U E S U T $ 8 7 $ 0 $ 0 $ 0 $ 0 $ 6 7 $ 0 $ 0 $ 0 $ 0 $ 0 21 7 3 5 5 T 0 I $ 1 7 $ 0 $ 0 $ 0 $ 0 $ 8 7 $ 0 $ 0 $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 5 7 O T A 7 1 5 . 3 5 O T H E R E N V I R O M E N T A L L I A B I L I T I S O $ 2 , 2 2 9 $ 5 7 $ 6 7 $ 1 7 3 $ 2 5 1 $ 9 2 8 $ 1 2 8 $ 3 9 $ 6 $ 0 $ 0 28 7 3 5 7 T o l $ 2 , 2 2 9 $ 5 7 $ 6 4 7 $ 1 7 3 $ 2 5 1 $ 9 2 1 $ 1 2 1 $ 3 9 $ 6 $ 0 $ 0 19 0 1 0 0 2 8 7 3 6 O T A 4 2 5 . 7 0 0 S p e A a . . . m e n t - D O E T R O J O $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 7 3 6 0 T o I $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 O T A 91 0 . 6 7 0 Me e r C o t Am o r t S O $ 4 9 5 $ 1 3 $ 1 4 0 $ 3 $ 5 6 $ 2 0 6 p 9 $ 9 $ 1 f a i õ ~~ ~ m N ~ S 5 ~ m $ 6 ~ $ 0 $ 0 19 0 1 0 0 2 8 7 3 8 7 O T A 30 5 . 1 0 0 Am o ( P r ! e m e l l En O O P $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 7 3 6 7 T o I $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 7 0 O T A 4 2 5 . 2 1 5 U n e J o n I U o e P o . C o n t O T H E R $ 1 , 3 5 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 , 3 5 8 $ 0 28 7 3 7 0 T o l $ 1 , 3 5 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 , 3 5 1 $ 0 19 0 1 0 0 2 8 7 3 7 3 O T A 9 1 0 . 5 8 W . . e c l w o c a p r e e S O $ 1 , 8 3 6 $ 4 7 $ 5 3 3 $ 1 4 2 $ 2 0 7 $ 7 6 5 $ 1 0 6 $ 3 2 $ 5 $ 0 $ 0 19 0 1 0 0 FE R C ..Sf l; Ol l Hu t l I$0 19 0 1 0 0 -- 10 1 6 ~. R O C K Y M O U N T A I N PO E R '" D I I S I O F M C I F I C . De f e r r e d I n c o m e T a x B a l a n c e ( A c u a l s ) Ba l a n c a s o f D e c 2 0 7 AI a l n M e l h - F a c r R e v i s d P r o t o (A _ I n T h o . . . . d a ) pr i ! ! k c u n t 8 e r y A c n t A 1 l o c T o t l C d t O r e g W a s h W y - P P L U t a I d a W y - U P L F E R C O t N u H I 21 7 3 3 T o t $ 1 , 8 3 6 $ 4 7 $ 5 3 3 $ 1 4 2 $ 2 7 $ 7 6 5 $ 1 0 6 $ 3 2 $ 5 S O ~ O 19 0 1 0 0 2 8 7 3 8 O T A e l 0 . l 0 0 , P M I A M O T , S E 0 0 0 0 0 0 0 0 0 0 28 7 3 1 1 T o t 0 0 0 0 0 0 0 0 0 0 0 19 0 1 0 0 ' 2 8 7 3 6 9 O T A 6 1 0 . 1 4 5 O R C O O L I O A T I O N O R " 1 2 8 1 2 $ 0 $ 0 $ 0 0 28 7 3 8 9 T o t 8 1 2 8 1 2 $ 0 $ 0 0 0 0 19 0 1 0 0 2 8 7 3 9 3 O T A 4 2 5 . 1 1 0 T E N A T L E A E A U O W . P S U C A C N S 1 1 2 S 3 S 3 6 S 8 s a S 5 S 5 $ 1 $ 0 $ 0 $ 0 28 7 3 9 3 T o t l S 1 1 2 $ 3 S 3 6 $ 8 $ 8 S 5 1 $ 5 $ 1 $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 3 9 O T A 4 5 . 1 1 0 T . . t L . . A J i a n c S O $ 0 S O S O S O $ 0 S O S O $ 0 $ 0 $ 0 S O 2I 7 3 9 6 1 o t S O S O $ 0 $ 0 $ 0 $ 0 ~ S O $ 0 S O $ 0 19 0 1 0 0 2 8 7 3 9 9 O T A 9 2 0 , 1 5 0 F A S 1 1 2 S O S I , 7 4 2 $ 4 4 $ 5 0 S 1 3 5 S 1 9 6 S 7 2 5 S 1 Õ Ö S 3 1 S O S O 21 7 3 9 9 T o t S 1 7 4 2 5 0 $ 1 3 5 S 1 9 6 $ 7 2 5 1 0 0 3 1 $ 4 19 0 1 0 0 2 8 7 4 0 O T A 4 1 5 . 8 0 1 C O N T R A G S G 2 9 S 8 1 1 8 S 3 4 $ 5 4 1 8 0 $ 2 6 S 8 $ 2 0 S O ~~ ~ $ 8 ~ ~ ~ ~ m $ 8 $ 2 S O S O 19 0 1 0 0 2 8 7 4 0 9 O T A 7 0 5 . 2 3 2 l E S E - e C A $ 2 1 S 2 1 S O S O $ 0 S O S O S O S O š O 0 28 7 4 0 T o t 2 1 $ 2 1 $ 0 0 S O $ 0 0 19 0 1 0 0 2 8 7 4 1 0 D T A 7 0 5 . 3 3 l E S E - I O L O U $ 2 4 9 S O S O S O S O S O $ 2 4 9 S O S O S O 28 7 4 1 O T o t $ 2 4 9 $ 0 $ 0 $ 0 $ 0 $ 0 S 2 S O $ 0 S O S O 19 0 1 0 0 2 8 7 4 1 1 O T A 7 0 5 2 3 4 L E E . W Y W Y P S 5 5 S O S O S O $ 5 $ 0 S O S O S O S O Š Õ 21 7 4 1 1 T o t $ 5 5 3 S O $ 0 S O $ 5 5 S O $ 0 $ 0 $ 0 S O $ 0 19 0 1 0 0 2 8 7 4 1 2 O T A 7 0 5 2 3 5 l E S E - U T U T S 1 5 9 S O S O $ 0 S O S I 5 9 S O $ 0 S O S O S O 2I 7 4 1 n _ $ 1 5 9 S O $ 0 S O $ 0 $ 1 5 9 S O S O S O $ 0 $ õ 19 0 1 0 0 2 8 7 4 1 3 D T A 7 2 0 . 5 5 AC C R U E O C I C S E V E R A E S O $ 4 , 2 2 3 S 1 0 7 $ 1 , 2 2 7 $ 3 2 8 $ 4 7 5 S I , 7 5 8 $ 2 4 3 $ 7 4 S I I S O S O ~~ ~ - ~ ~ ~ ~ ~ m m S O S O 19 0 1 0 0 2 8 7 4 1 4 D T A 5 0 . 7 0 0 R T B O N U S S O S 1 0 ! $ 1 0 ! $ ( 0 ) S l O I $ ( 0 ) S ( 0 1 $ ( 0 ) $ ( 0 ) $ ( 0 ) S O S O 21 7 4 1 4 T o t S l O ) $ 1 0 1 $ 1 0 1 $ 1 0 1 S l O l $ 1 0 1 S ( 0 ) $ 1 0 1 $ 1 0 1 S O S O 19 0 1 0 0 2 8 7 4 1 5 O T A 2 0 5 2 0 0 M & S I N Y S E $ 4 , 5 8 3 $ 8 $ 1 , 2 2 7 S 3 5 s a 3 0 S I , 8 6 1 S 3 0 1 $ 9 0 $ 1 7 $ 0 S O 28 7 4 1 5 1 o t $ 4 , 5 6 $ 1 1 $ 1 , 2 7 $ 3 5 4 $ 6 3 0 $ 1 . 6 1 $ 3 0 1 $ 9 0 $ 1 7 S O $ õ 19 0 1 0 0 2 8 7 4 2 0 O T A 7 0 5 , 2 5 0 A & G C r e i t . W A W A $ 1 6 3 S O S O $ 1 6 3 S O S O S O $ 0 S O S O $ 0 28 7 4 2 0 T o t S 1 6 3 S O S O $ 1 6 3 S O S O S O S O $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 4 2 2 O T A 7 0 5 . 2 5 2 A & G C r t - C A C A $ 3 3 $ 3 3 S O $ 0 S O S O $ 0 S O $ 0 S O S O 21 7 4 2 T o t $ 3 3 $ 3 3 $ 0 S O S O $ 0 $ 0 S O $ 0 $ 0 S O 19 0 1 0 0 2 8 7 4 2 3 O T A 7 0 5 . 2 5 3 A & G C r e d i t . 10 L O U $ 2 5 7 S O S O S O S O S O $ 2 5 7 $ 0 S O S O S O 28 7 4 2 3 T o t $ 2 5 7 S O S O $ 0 $ 0 $ 0 $ 2 S 7 S O S O $ 0 S O 19 0 1 0 0 2 8 7 4 2 4 O T A 7 0 5 . 2 5 4 A & G C r e l t - W Y W Y P $ 5 7 3 S O S O S O $ 5 7 3 $ 0 S O S O $ 0 S O S O 21 7 4 2 4 T o t $ 5 7 3 $ 0 S O $ 0 S 5 7 3 $ 0 S O S O $ 0 $ 0 $ 0 19 0 1 0 0 2 8 7 4 2 9 O T A 4 2 5 . 2 2 5 Ou k e Co t r o t N o v a l i n S G S I . 0 1 5 $ 1 9 $ 2 7 9 S 8 D S 1 2 9 $ 4 2 4 s a l S 1 8 $ 4 $ 0 S O 28 7 4 2 9 T o t $ 1 , 0 1 5 $ 1 9 $ 2 7 9 $ 8 0 $ 1 2 9 $ 4 4 " 1 $ 1 8 $ 4 $ 0 S O 19 0 1 0 0 2 8 7 4 3 0 O T A 5 0 5 . 1 2 5 A c R o y a S E S I , I 0 0 $ 2 0 $ 2 9 6 S 8 5 S I 5 2 $ 4 9 $ 7 2 $ 2 2 $ 4 $ 0 $ 0 28 7 4 3 0 T o t $ 1 , 1 0 0 $ 2 0 S 2 9 6 $ 8 5 S 1 5 2 $ 4 9 $ 7 2 S 2 $ 4 $ 0 S O 19 0 1 0 0 2 8 7 4 3 1 O T A 5 0 . 1 6 0 C a l P U C F e e C A $ 9 $ 9 $ 0 S O $ 0 S O S O $ 0 $ 0 S O S O 28 7 4 3 1 T o t $ 9 $ 9 $ 0 S O S O S O $ 0 S O $ 0 S O S O 19 0 1 0 0 ' 2 8 7 4 3 2 O T A 7 1 5 , 0 5 0 M I _ U c U a b l l l I S O 5 2 0 2 5 5 $ 5 $ 1 6 S 2 3 $ 8 S 1 2 $ 4 $ 1 S O S O 28 7 4 3 T o t $ 2 0 2 5 5 S 5 9 5 1 6 $ 2 3 5 1 1 5 1 2 $ 4 $ 1 S O S O 19 0 1 0 0 2 8 7 4 3 3 O T A 4 2 5 , 2 9 5 B P A R a t a C r e l . . S E $ 4 7 7 5 9 $ 1 2 8 5 3 7 $ 6 $ 1 9 4 $ 3 1 S 9 $ 2 S O S O ~~ ~ $ 9 _ W $ 6 _ p $ 9 $ 2 S O S O 19 0 1 0 0 2 8 7 4 5 0 D T A 50 5 . 1 1 5 SA L S &U S E TA X O T H E R 5 ( 0 ) S O S O S O S O S O S O S O S O $ ( 0 1 S O 28 7 4 5 T o t $ 1 0 1 S O $ 0 $ 0 S O S O S O S O S O $ 1 0 1 S O 19 0 1 0 0 2 8 7 4 5 1 O T A 4 2 5 . 3 8 1 0 C U S T O T H E R S O S O S O $ 0 S O $ 0 S O S O S O $ 0 S O 28 7 4 5 1 T o t $ 0 S O S O $ 0 S O $ 0 $ 0 $ 0 S O S O S O 19 0 1 0 0 ' 2 8 7 4 5 4 O T A 4 1 5 . 3 1 0 E N Y N W A W A S I 7 2 $ 0 S O $ 1 7 2 $ 0 $ 0 $ 0 S O $ 0 $ 0 S O 28 7 4 5 T o t $ 1 7 2 $ 0 S O $ 1 7 2 $ 0 S O S O $ 0 $ 0 $ 0 S O 19 0 1 0 0 : 2 8 7 4 5 6 O T A 92 0 . 1 6 0 ST O C K IN E N T I V E PL A S O S I . 0 8 D $ 2 7 S 3 1 4 $ 8 S 1 2 1 $ 4 5 0 $ 6 S 1 9 $ 3 $ 0 $ 0 28 7 4 5 T o t $ 1 , 8 0 $ 2 7 $ 3 1 4 $ 8 $ 1 2 1 $ 4 5 0 $ 6 2 $ 1 9 $ 3 $ 0 $ 0 19 0 1 0 0 : 2 8 7 4 5 7 O T A 92 0 . 1 7 0 EX C ST O C K OP T I O N PL A N S O S 7 4 9 $ 1 9 S 2 1 8 S 5 8 $ 8 4 $ 3 1 2 $ 4 3 S 1 3 $ 2 S O $ 0 ~~ N m ~ ~ $ 8 ~ $ 4 m p $ 0 S O 19 0 1 0 0 ' 2 8 7 4 6 O T A 4 2 5 . 3 0 M e d P h i x A v a i l & T r a . . S G S 2 8 7 $ 5 S 7 9 $ 2 3 S 3 6 S 1 2 0 S 1 7 $ 5 S I S O S O 28 7 4 6 T o t $ 2 8 7 S 5 S 7 9 $ 2 3 S 3 6 S 1 2 0 S 1 7 S 5 S I S O S O 19 0 1 0 0 2 8 7 4 6 7 O T A 2 1 0 . 1 0 5 S t i f l n l S O $ ( 4 6 ) S l 1 $ ( 1 3 ) $ ( 4 ) S ( 5 ) S ( 1 9 ) S ( 3 ) S P ) S I O ) S O $ 0 28 7 4 6 7 1 0 t S ( 4 6 ) W ) S l U ) $ 1 1 S 1 5 1 $ 1 1 9 ) S 1 3 1 S l 1 $ 1 0 1 $ 0 $ 0 19 0 1 0 0 2 8 7 4 8 8 O T A 6 1 0 . 1 2 D N C o n t i n s O T H E R S ( 2 , 2 1 5 ) S O S O S O S O S O S O S O S O S ( 2 2 1 5 ) S O 21 7 4 6 T o t $ 1 2 , 2 1 5 ) S O $ 0 $ 0 S O S O S O S O S O $ 1 2 , 2 1 5 1 $ 0 19 0 1 0 0 2 8 7 4 6 9 O T A 6 1 0 . 2 1 1 R e v . . O T H E R S 5 . 1 5 5 S O S O S O S O S O S O S O S O S 5 , 1 5 5 S O 28 7 4 6 9 T o t $ 5 , 1 5 5 S O S O $ 0 S O S O $ 0 S O S O S 5 , 1 5 5 S O 2o l 8 I ~. R O C K Y M O U N T A I N PO E R . i A D M O F M C ¡ De f e i t e d I n c o m e T a x B a l a n c e ( A c a l s ) Ba a s o f o - 2 0 0 7 ~ M e - F a c R e v P i (A l o i i I n T I a n d ) ~A c n t m i i A i A I - n - - y o ù - - - - . ~ W . . h - W . p p t u t a I ' - h o w y . o P L - F E R C - ö i N U i 19 0 1 0 0 2 8 7 4 7 1 O T A 50 . 1 7 0 WV C O S S G C T 1 2 . 5 0 3 5 1 8 4 1 0 1 1 8 2 1 1 5 4 I 4 1 1 2 28 7 4 7 1 T _ 5 2 , 0 5 S 4 . S & 5 1 8 4 $ 2 5 1 , 1 8 2 5 1 5 4 $ 4 5 1 2 $ õ s o 19 0 1 0 0 2 8 7 4 7 3 O T A 7 0 5 2 7 0 R e L l a O T H E R 5 1 7 8 s o s o 5 0 Š Õ s o s o $ 0 s o 5 1 7 6 i ì : 2 1 7 4 7 3 T _ 5 1 7 8 $ 0 5 0 5 0 5 0 $ 0 s o s o s o S 1 7 6 $ ! 19 0 0 0 2 8 7 4 7 4 O T A 7 0 5 . 7 1 R e L l a b O T H E R 5 3 1 s o $ 0 . s o 5 0 $ 0 Š O i õ i õ 5 3 1 s o ¡ 2 1 7 4 7 4 T o t 1 3 1 l O s o s o 5 0 s o s o $ 0 5 0 5 3 1 s o 19 0 1 0 0 2 8 7 4 7 5 O T A 7 0 5 . 2 7 2 R e L l a O T E R $ 1 3 $ 0 s o s o 5 0 5 0 i õ s o 5 0 $ 1 3 l O 21 7 4 7 5 T o t 5 1 3 $ 0 s o l O Š Õ i õ s o s o s o $ 1 3 s o 19 0 1 0 0 2 8 7 4 7 6 O T A 7 0 5 . 2 7 3 R e L l a b O T H E R $ 2 4 $ 0 $ 0 5 0 s o $ 0 $ 0 i õ i õ $ 2 4 $ 0 28 7 4 7 6 T o t $ 2 s o s o s o 5 0 s o s o s o $ 0 $ 2 $ 0 18 0 1 0 0 2 8 7 4 7 7 O T A 7 0 5 . 2 7 4 R e g L l a O T H E R $ 8 s o s o $ 0 $ 0 I X $ 0 $ 0 $ 0 5 8 $ 0 ! 2 8 7 4 7 7 T o t s a $ 0 . $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 s a $ 0 19 0 1 0 0 . 2 8 7 4 7 8 O T A 7 0 5 . 2 7 5 U a b O T H E R $ 0 $ 0 $ 0 l O $ 0 $ 0 $ 4 0 $ 0 , 2 1 7 4 7 1 T o t S 4 1 0 $ 0 s o $ 0 O _ I ! _ $ 0 19 0 1 0 0 2 8 7 4 7 8 O T A 1 0 5 . 2 1 S a l H a , S G 1 3 . 3 0 1 1 5 1 7 2 6 1 8 I U 1 8 1 3 8 2 8 1 2 . 0 4 l 3 1 3 1 5 0 21 7 4 7 9 To t ~ U 0 1 6 1 5 0 . 1 7 2 8 1 1 9 1 3 9 2 9 1 2 . 0 1 4 3 1 3 1 1 0 1 0 19 0 1 0 0 2 1 7 4 1 0 D T A . P M O o l T . . B E 1 0 2 5 7 1 8 8 7 5 8 5 7 9 6 5 1 4 1 5 1 8 3 1 0 7 6 3 8 $ 0 $ 0 : 2 1 7 4 9 T _ 1 0 . 2 5 7 , . . 7 5 8 7 9 S 1 4 1 5 1 4 1 1 3 S 6 . , 2 0 3 3 8 I I 1 0 tI 0 1 0 0 ; T o t t 1 4 . 1 5 3 7 3 3 0 1 0 7 4 0 1 3 8 2 7 . 4 4 , 4 7 1 6 8 2 1 1 6 3 4 1 1 5 ° 28 1 1 0 0 2 1 1 A C C U M O I T - . . E M . . E N C y F A C I U T E S D G P 0 0 0 0 0 0 0 0 0 0 21 1 T o t ° ° ° 0 0 0 0 0 0 ° 0 28 1 1 0 0 . 2 8 6 A C C U M O I T - P E M E R G E N C Y F A C I U T I E S - S T A T E D G 0 0 0 0 0 0 0 0 0 0 . 2 1 6 6 2 To t ° 0 ° ° ° 0 0 ° 0 0 ° 28 1 1 0 0 ' T o t ° 0 ° ° ° ° ° ° ° 0 ° 28 2 . 2 8 7 7 0 4 O T L 1 0 5 . 1 4 3 6 5 E 1 I o 0 l - l n t a n a b l e S O 8 2 7 1 8 8 _ 1 1 0 . 2 7 1 8 0 7 S f 8 8 1 S I 3 . 2 5 8 1 4 5 0 1 3 8 2 0 $ 0 28 2 0 0 ' T o t 1 1 7 . 8 2 7 1 S f 1 1 9 1 2 3 8 0 S 1 l i 1 S l 3 . 2 5 1 1 S l 4 5 S l 1 3 8 1 S l 2 0 1 0 l O 28 7 7 0 4 T o t 5 1 7 , 1 ~ $ 1 1 1 9 1 5 ~ 2 , 7 3 1 $ 1 6 0 7 1 1 1 . . 0 1 1 1 3 , 2 5 1 1 1 1 4 5 1 1 1 1 3 8 1 5 1 2 0 1 s o $ 0 28 2 1 0 0 2 8 7 0 0 1 A D I T . D E V E L O P M E N T 3 0 A M S E 0 0 0 0 0 0 0 0 0 0 , 2 8 7 0 0 1 T o t 0 ° 0 ° ° 0 ° 0 ° ° 0 28 2 1 0 0 ' 2 8 7 0 0 3 A O I T AM T LT O TE R M Pl T S O 0 0 0 0 0 0 0 0 0 0 : 2 1 7 0 0 n o t ° ° 0 0 0 0 0 ° ° ° ° 28 2 1 0 0 2 8 7 0 0 8 A D I T - F E D E R A - P R O P E R T Y , P l & E Q U I P S G 5 1 4 , 2 3 1 $ 1 7 8 1 1 1 1 , 1 6 5 1 $ l m i $ 1 5 3 1 $ 1 1 , 7 6 9 1 $ ( 2 5 6 1 $ ( 7 1 5 1 1 7 1 s o s o ; 2 8 7 0 0 T o t 1 1 4 , 2 3 0 1 1 1 7 1 1 $ 1 1 , 1 6 5 1 1 1 3 3 3 1 $ 1 5 3 6 1 1 1 1 , 7 6 9 1 1 1 2 5 1 $ ~ 7 7 $ 1 1 7 1 ~ ° $ 0 28 2 1 0 0 ' 2 8 7 6 0 O T L E P U D O R 5 1 0 ) $ 0 1 1 0 1 s o $ 0 s o $ 0 5 0 $ 0 Š Ö s o 28 7 6 0 2 T o t 1 1 0 1 ~ ° $ 1 0 1 s o 5 0 1 0 s o 5 0 $ 0 s o 5 0 28 2 1 0 0 ; 2 8 7 6 0 3 O T L F E R C S O G P l F E R C 5 ( 6 1 5 0 $ 0 5 0 s o 5 0 $ 0 s o 5 ( 6 1 5 0 s o 28 7 6 0 3 To t 1 1 6 1 1 0 1 0 1 0 ° I U 6 ° 28 2 1 0 0 ; 2 8 7 6 0 5 D T P P & E P a - O l T B 1 3 0 7 9 8 4 3 4 1 7 2 S 3 7 7 8 3 7 $ 1 6 9 8 2 0 5 1 1 3 6 8 0 \ S 1 5 6 7 7 9 S 1 8 1 8 7 6 1 1 2 5 1 1 5 1 1 1 3 1 5 0 $ 0 $ I 8 2 0 21 7 6 0 S T _ S f 1 3 0 7 9 8 4 1 S l 3 4 1 7 2 1 1 3 7 7 8 3 7 S l 8 9 5 2 1 3 8 0 2 1 1 1 5 6 7 7 1 1 8 1 8 7 8 i i z o I I 5 3 1 5 0 l l l i . 8 8 2 28 2 1 0 0 ' 2 8 7 8 0 6 O T L P P & E A d u a l m e n l O l T B 5 ( 0 ) 5 ( 0 1 5 ( 0 ) 5 ( 0 1 5 ( 0 ) 5 ( 0 ) 5 ( 0 ) 5 ( 0 ) 5 ( 0 1 s o $ 0 21 7 6 0 6 T o t 5 1 0 1 I ( 0 1 I 1 0 1 $ 1 0 1 1 1 0 1 1 1 0 1 $ 1 0 1 $ 1 0 1 1 1 0 1 l O ~ ° 28 1 0 0 : 2 8 7 8 0 O T L S a f e H a i L . . C h o l l S G $ 1 8 , 3 9 0 ) 5 ( 1 5 5 ) $ 1 2 , 3 1 1 1 5 ( 8 6 0 ) I ( 1 , 0 6 3 1 $ 1 3 , 5 0 1 $ I 5 0 n 5 1 1 5 2 1 5 ( 3 3 1 s o $ 0 , 2 1 7 6 0 a T o t 1 1 8 , 9 0 1 5 1 1 5 5 1 5 1 2 , 3 1 1 1 $ 1 6 6 1 1 1 1 . 0 6 1 5 1 3 . 5 0 1 1 1 5 0 n 1 1 1 5 2 1 1 1 3 3 1 5 0 s o 28 2 1 0 0 2 8 7 6 8 2 O T L 6 1 0 . 0 0 S e c 1 7 S O 5 1 . 1 9 $ 2 8 5 3 2 5 $ 8 7 5 1 2 6 S 4 $ 6 5 2 0 5 3 $ 0 s o 28 7 6 9 2 T o l l $ 1 , 1 1 9 $ 2 1 5 3 2 5 $ 8 7 5 1 2 6 S 4 $ 6 $ 2 0 5 3 $ 0 $ 0 28 2 1 0 0 1 2 8 7 7 0 3 D T L 8 1 0 . 1 1 0 N . ~ R A S O 5 ( 0 1 $ ( 0 ) 5 ( 0 1 5 ( 0 1 5 ( 0 1 5 ( 0 1 5 ( 0 ) 5 ( 0 ) $ ( 0 1 s o s o 28 7 7 0 H o t $ ( 0 1 5 ( 0 ) 1 ( 0 1 $ 1 0 1 $ 1 0 1 $ 1 0 1 1 1 0 1 1 ( 0 1 1 1 0 1 s o l O 28 2 1 0 0 1 2 8 7 7 4 0 O T L 1 1 0 . 2 0 0 TA X PE R C E N T A G E D E P L E T I O N S E 5 ( 5 5 1 1 5 P O I $ 1 1 4 8 1 5 ( 4 3 1 5 ( 7 6 ) 5 ( 2 2 5 ) 5 ( 3 6 ) $ 1 1 1 1 5 ( 2 ) s o s o 28 7 7 4 O T _ 5 1 5 5 1 1 $ 1 1 0 1 $ 1 1 4 8 1 5 ( 4 3 ) 5 1 7 6 1 5 ( 2 2 5 1 $ ( 3 6 1 1 1 1 1 1 1 1 2 1 $ 0 s o 28 2 1 0 0 2 8 7 7 5 3 D T L 1 1 0 . 1 0 0 B O D E P l E T I O N S E 5 ( 9 , 1 7 5 1 $ ( 1 6 8 ) 5 ( 2 , 4 6 8 ) 5 ( 7 1 2 ) 5 ( 1 . 2 1 1 1 5 ( 3 , 7 4 2 ) 5 ( 6 0 1 5 ( 1 8 1 ) 5 ( 3 4 1 s o s o , 2 8 7 7 H _ 1 1 9 . 1 7 5 ) 5 1 1 6 8 1 $ I 2 A 6 1 1 1 7 1 2 1 $ 1 1 , 1 1 ~ 5 1 3 , 7 4 2 1 5 ( 6 0 1 1 1 1 1 1 1 1 1 3 4 1 s o s o 28 2 1 0 0 ' 2 8 7 7 6 5 O T L 6 1 0 . 0 9 5 R o S O $ ( 8 , 1 7 7 5 ( 2 0 8 1 5 ( 2 , 3 7 5 1 5 ( 8 3 1 5 ( 8 2 0 ) 5 ( 3 . 4 0 4 1 5 ( 4 7 1 5 1 1 4 4 1 5 ( 2 1 ) s o s o ¡ 2 8 7 7 6 S T o t $ 1 8 , 1 7 1 5 1 2 0 8 ) 5 1 2 , 3 7 5 1 $ ( 6 3 4 1 1 1 9 2 0 1 1 1 3 , 4 0 1 1 1 4 7 1 $ 1 4 4 1 5 1 2 1 1 $ 0 s o 28 2 1 0 0 1 2 8 7 7 6 6 O T L 6 1 0 . 1 0 0 A m o S O 5 2 8 3 $ 7 5 8 2 5 2 2 $ 3 2 5 1 1 8 5 1 6 5 5 $ 1 $ 0 $ 0 21 7 7 1 1 T _ $ 2 8 3 $ 7 $ 8 2 S 2 $ 3 2 5 1 1 1 $ 1 6 5 5 1 1 $ 0 $ 0 28 2 1 0 0 : 2 8 7 7 6 8 O T L 4 1 5 . 7 0 5 R E G A S S E T B P A O R B A L N C I N G A O R 5 ( 1 1 ) $ 0 $ ( 1 1 1 ) s o s o s o s o s o s o s o s o 21 7 7 1 1 T o t $ 1 1 1 1 ) ~ ° $ ( 1 1 1 ) $ 0 l O s o $ 0 $ 0 $ 0 $ 0 s o 28 1 0 0 , 2 8 7 7 6 9 O T L 4 2 5 . 3 8 5 R E G A S S E T B P A 1 0 B A I N G A L O U 5 ( 5 0 ) 5 0 s o $ 0 s o s o 5 ( 5 0 ) s o s o $ 0 s o 28 7 7 6 9 T o l $ 1 5 0 1 s o . ! O 5 0 $ 0 s o $ 1 5 0 1 s o $ 0 s o s o 28 2 1 0 0 2 8 7 7 7 O I L 1 1 0 . 2 0 5 S R C t a d e p ! S E $ 6 8 4 5 1 3 $ 1 8 4 5 5 3 5 8 4 $ 2 7 9 $ 4 5 5 1 4 $ 3 s o $ 0 21 7 7 7 T o t $ 6 8 5 1 3 $ 1 8 4 $ 5 3 1 9 4 5 2 7 $ 4 $ 1 4 5 3 s o s o 28 2 1 0 0 ' 2 8 7 7 7 3 O T L 61 0 . 1 2 1 N Co n i T r a FE R C 2 O T H E 5 1 , 9 6 5 s o $ 0 s o s o s o $ 0 s o s o 5 1 , 9 6 s o 21 7 7 7 3 T _ $ 1 , 9 6 5 $ 0 5 0 l O $ 0 $ 0 s o s o s o $ 1 , 9 6 5 $ 0 30 1 6 i ~. R O C K Y M O U N T A I N PO E R llø i S t OF Ni I C i De f e r r e d I n ç o m e T a x B a l a n c : ( A ç t u a l s ) Ba i a ~ a s o f D e c 2 0 0 7 . Al o c t l M e t h . F a c t R e v i s P r t o (_ W e I n T h u o o n ) "r i m a , . A c n t S ! A c n t A 1 1 0 T o t C a l i f O r e g W a s h W y - P L U t a h I d h o W y - U P L F E R C O t N u t l 28 2 1 0 0 2 8 7 7 7 5 O T l 61 0 . 2 1 0 IR S Au d l A d llP p Sl O T E R $ 1 5 , 1 5 5 ) $ 0 $ 0 $ 0 $ 0 $ 0 S O S O S O S I 5 . 1 5 5 1 l 28 7 7 5 T c i S I 5 , l 5 5 S O S O S O $ 0 $ 0 Š Õ $ 0 i i S i 5 : 1 5 5 0 28 2 1 0 0 2 8 7 7 7 8 O T l 8 1 0 . 2 1 2 R e . . o f 2 0 1 I R S A u d R A O T H E R $ 1 2 5 7 1 S O $ 0 S O $ 0 $ 0 S O Š Õ e $ 1 2 5 7 1 l i 2 1 7 7 6 T c i $ ( 2 5 7 1 $ 0 S O $ 0 $ 0 $ 0 S O i õ " " $ 2 5 7 . 0 28 2 1 0 0 2 8 7 7 7 D T l 8 1 0 . 2 1 3 P ! ! e d A u d R A d ! . 1 2 0 0 l l O T H E R $ 1 2 5 7 1 S O S O S O $ 0 $ 0 $ ô S O S O Š ¡ 2 5 7 i S O 21 7 7 7 T c i S 1 2 5 1 S O $ 0 S O S O S O S O S O S O Š 1 2 5 7 1 S O 28 2 1 0 0 2 8 7 7 8 O T l 8 1 0 . 2 1 4 P i A u i t A d . 1 2 0 0 l l O T E R $ 1 2 5 7 1 $ 0 i õ S O $ õ $ 0 S O S O S O i 1 2 5 7 S O 28 7 7 8 T _ $ ( 2 5 7 1 S O S O S O S O S O S O S O $ 0 Š j 2 5 7 j S O 28 2 1 0 0 2 8 7 7 8 8 O T l l 1 0 . 1 0 5 S R C B O D E P L E T I O N S E 4 0 2 8 7 4 1 0 8 3 3 1 3 5 S S 1 8 4 3 2 8 5 S 8 0 1 5 S O S O 28 2 1 o o T _ 1 3 4 5 0 3 5 3 4 1 1 7 3 8 9 0 9 2 0 5 1 3 9 9 6 5 8 0 8 2 7 1 3 7 1 3 9 6 1 8 2 0 28 7 1 I 1 T c i S 4 0 2 8 S 7 4 S 1 0 8 3 S 3 1 3 5 5 6 . S , l , 8 4 3 , . , 2 6 5 , . . 1 0 , . , 1 5 , S O 28 3 1 0 0 2 8 7 6 1 3 O T l 8 0 5 . 1 o o T æ l a n D e m l " ! o e o . . T R O J $ 1 8 0 $ 3 $ 4 9 $ 1 4 $ 2 3 $ 7 5 $ 1 1 $ 3 S l S O $ 0 21 7 6 1 3 T o l S 1 8 0 5 3 $ 4 S 1 4 $ 2 3 S 7 5 S l l S 3 S 1 S O i õ 28 3 1 0 0 : 2 8 7 6 1 4 . O T l 4 3 . 1 o o W . . _ S O 1 1 3 . 2 6 9 1 S I 8 3 1 S 1 9 5 0 1 $ ( 2 5 4 1 $ 1 3 6 1 S I 1 , 3 6 1 1 $ 1 1 6 8 1 S I 5 8 1 S I 8 1 i õ S O I 2 1 7 6 1 4 T o t 1 3 , 2 8 8 1 S 1 6 3 1 $ / 9 5 0 1 $ / 2 5 4 1 $ ( 3 6 8 1 S 1 1 , 3 6 1 1 $ 1 1 8 8 1 $ j 5 8 j $ t õ S O S O 28 3 1 0 0 2 8 7 6 1 6 O T l I n t e m ! ! . I o ! ! a o l S O $ 0 S O S O $ 0 S O $ Ô S O $ 0 S O $ 0 i 2 8 7 6 1 6 T c i . . S O S O S O S O S O S O S O S O S O i õ S O 28 3 1 0 0 1 2 8 7 6 1 8 O T l 3 2 0 . 1 4 0 M a 2 o o T r a n o P l o n C ô O R 3 8 1 6 S O 3 8 1 6 $ 0 $ 0 S O $ 0 $ 0 28 7 6 1 8 T o l $ ~ 3 , 1 6 1 S O S 1 3 , 1 1 6 1 S O S O $ 0 S O S O $ 0 S O 28 3 1 o o ! 2 8 7 6 2 O T l 3 2 0 . 2 3 0 F A S 8 7 / 8 P . . . 1 o W r f l f . U T $ 1 0 1 S O $ 0 S O $ 0 S 1 0 1 S O $ 0 $ 0 S O S O 21 7 6 2 T c i S 1 0 1 $ 0 S O S O S O S 1 0 1 S O S O S O S O i õ 28 3 1 0 0 2 8 7 6 2 4 D T 3 2 0 . 2 G 1 . . r o E x c l u d i n R e m a l U T S 1 9 2 2 1 S O S O S O $ 0 $ 1 9 2 j i õ S O S O S O $ 0 28 7 6 2 4 T _ $ ( 9 2 2 1 S O S O S O S O $ / 9 2 2 1 $ 0 S O S O S O $ 0 26 3 1 0 0 1 2 6 7 6 3 0 D T 3 2 . 2 4 0 9 8 E ! ! R a t n t - r a t O R 0 0 0 0 0 0 0 0 0 0 28 7 6 3 0 T _ 0 0 0 0 0 0 0 0 0 0 0 28 3 1 0 0 1 2 8 7 6 3 4 O T l 4 1 5 . 3 0 E n . l r n m a t a l C l A e S G 3 7 0 8 0 9 0 1 2 5 7 S 4 1 4 S 1 3 6 1 9 8 5 9 1 3 0 28 7 6 3 4 T _ 3 7 0 8 0 9 0 1 2 5 7 4 1 4 1 3 6 1 9 8 5 9 1 3 0 0 28 3 1 0 0 1 2 8 7 6 3 5 O T l 41 5 . 5 0 Ch l a PI Tr a n o CO _ P S G e T $ ( 2 . 9 0 6 1 $ 1 5 4 1 S l e o l S 1 2 3 0 1 $ 1 3 7 0 1 S ( 1 . 2 2 1 1 $ 1 1 7 7 $ 1 5 3 1 $ Ô S O r 28 7 6 3 5 1 _ $ / 2 , 9 0 8 1 $ ( 5 4 1 S 1 8 0 1 S 1 2 3 0 1 S l 3 7 0 1 $ ( 1 , 2 2 1 1 S 1 1 7 7 S l 5 3 1 $ 0 S O 0 28 3 1 0 0 ' 2 8 7 6 3 8 D T 4 1 5 . 8 4 I D A C o . . d l n i a c c C C A $ ( 1 1 6 1 S ( 1 1 6 1 S O $ 0 $ 0 S O S O $ 0 $ 0 $ 0 S O 28 7 6 3 8 T c i S 1 1 1 6 1 S 1 1 1 6 1 S O S O S O $ 0 $ 0 S O $ 0 $ 0 S O 28 3 1 0 0 0 : 2 8 7 6 3 9 D T 4 1 5 . 5 1 0 W A D t C o b t . ) O W n W A S 1 2 5 9 1 S O $ 0 S 1 2 5 9 1 S O S O S O S O S O $ 0 $ 0 21 7 6 3 T _ S 1 2 5 9 1 S O S O S 1 2 5 9 ! $ 0 S O S O S O S O S O S O 28 3 1 0 0 : 2 8 7 8 4 0 O T l 4 1 5 . 6 8 D e e r e d 1 " " _ F u n d i n O R $ 1 2 1 4 1 S O S 1 2 1 4 1 S O $ 0 $ 0 $ 0 S O S O $ 0 Š Ô 21 7 8 4 T c i S l 2 1 4 1 $ 0 $ / 2 1 4 1 S O S O S O S O S O S O S O S O 28 3 1 0 0 . 2 8 7 8 4 1 O T l 4 1 5 . 6 5 S B 1 1 4 9 - . W e R e u l l o i v A O T H E R $ 1 1 7 0 1 S O S O S O S O S O S O $ 0 S O S 1 1 7 0 1 $ 0 28 7 8 4 1 T c i $ / 1 7 0 1 S O S O S O S O S O S O S O S O S 1 1 7 0 1 S O 28 3 1 0 0 1 2 8 7 8 4 7 O T l 4 2 5 . 1 o o D e e r R ! l u 1 a 1 i v E x . . . S O $ I l l ! $ 1 0 1 $ ( 3 ! ! I l l S I L L $ ( 5 ! $ ( 1 1 $ ( 0 ) S I D ) $ 0 $ 0 I 2 8 7 8 4 7 T _ S 1 1 0 3 1 1 5 1 0 0 0 S O 28 3 1 0 0 2 8 7 6 5 O T l 2 O S . 1 o o C o P l l l n . . . A d ' u o t m S E 1 . 8 0 7 3 3 S 4 6 8 1 4 0 2 4 9 7 3 7 1 1 9 S 3 6 S 7 S O : 2 8 7 6 5 0 T a t $ / 1 , 0 7 ) S 1 3 3 ) $ ( 4 8 6 1 S 1 1 4 0 1 $ / 2 4 9 1 $ ( 7 3 7 ) $ 1 1 1 8 1 S l 3 6 1 $ / 7 1 $ 0 S O 28 3 1 0 0 I 2 8 7 6 5 3 O T l 4 2 5 . 2 5 0 T G S B u y O u t S G $ ( 7 1 ) $ ( 1 $ ( 2 0 ! S 1 6 1 S ( 9 ) $ ( 3 0 1 $ 1 4 1 $ ( 1 ) S 1 0 1 S O S O ! 2 1 7 6 5 3 T c i $ ( 7 1 ) S 1 1 ! S 1 2 0 1 S I 6 ! S 1 9 ! $ ( 3 0 ) $ / 4 ) S I 1 I $ / 0 1 S O $ 0 28 3 1 0 0 ¡ 2 8 7 6 5 4 O T l 4 2 5 . 2 8 0 L a k o . i e B u y a l S G $ ( 1 8 ) $ 1 0 1 $ ( 5 1 $ ( 1 $ ( 2 ) $ ( 7 $ ( 1 $ ( 0 1 $ ( 0 1 $ 0 $ 0 i 2 8 7 6 5 4 T c i $ ( 1 8 ! S ( 0 ) $ 1 5 1 S 1 1 ! $ ( 2 ) S ( 7 S ( 1 S I O I S 1 0 ! $ 0 S O 28 3 1 0 0 : 2 6 7 6 5 8 O T l 4 2 5 . 2 8 0 J o . . h S _ . . I S G S I 5 2 6 1 S ( 1 0 1 S ( 1 4 5 1 $ ( 4 1 ! $ 1 6 7 1 S I 2 2 0 1 $ 1 3 2 1 $ ( 1 0 ) $ 1 2 1 $ 0 S O i 2 8 7 6 5 T _ 5 2 6 1 0 1 4 5 4 1 6 7 S 2 2 0 3 2 1 0 2 $ 0 S O 28 3 1 0 0 2 8 7 6 6 1 D T l 4 2 5 . 3 8 H e r l a l o S w e G 1 8 6 2 $ 3 4 5 1 3 $ 1 4 6 2 3 6 $ 7 7 9 1 1 3 S 3 4 7 0 $ 0 28 7 6 6 1 T _ S I 1 . 8 1 $ 1 3 4 1 S ( 5 1 3 ) $ ( 1 4 6 ) S 1 2 3 6 ! S 1 7 8 1 $ ( 1 1 3 1 $ ( 3 4 ) $ / 7 ! S O $ 0 28 3 1 0 0 i 2 8 7 8 6 2 O T l 2 1 0 . 1 o o P r e T . . . . . O R P U C O R $ ( 2 3 7 1 S O $ ( 2 3 7 ) S O $ 0 $ 0 $ 0 S O $ 0 S O $ 0 I 2 8 7 6 6 T o t l $ 1 2 3 7 1 $ 0 $ 1 2 3 7 1 $ 0 S O $ 0 $ 0 S O S O S O $ 0 28 3 1 0 0 ¡ 2 8 7 6 8 O T l 2 1 0 . 1 2 0 P r a . . i d T . . . . . U T P U U T $ ( 6 7 5 ) S O S O $ 0 $ 0 $ ( 6 7 5 ! $ 0 S O S O $ 0 S O ¡ 2 8 7 6 8 T _ S 1 6 7 5 1 S O 1 0 S O S O f l 6 7 5 1 S O $ 0 S O S O 1 0 28 3 1 0 0 1 2 8 7 8 6 O T l 2 1 0 . 1 3 0 P r . i d T . . . . . I O P U C I O U f l 6 6 ) S O S O S O S O $ 0 I ( 8 6 1 S O i õ S O S O i 2 8 7 6 6 T a t $ 1 6 6 1 1 0 S O $ 0 1 0 S O f l 6 6 1 1 0 1 0 S O l O 28 3 1 0 0 ! 2 6 7 6 6 9 O T l 2 1 0 . 1 8 0 P R E M E M S O 8 6 0 2 2 S 2 5 0 6 7 $ 9 7 S 3 5 5 0 1 5 2 i . 2 8 7 6 6 T a t f l 8 8 0 1 f l 2 2 1 f l 2 5 0 1 f l 6 7 1 I 1 9 7 ! f l 3 5 8 1 f l 5 0 ! $ 1 1 5 1 $ 1 2 1 S O 28 3 1 0 0 ; 2 8 7 6 7 5 D T 7 4 0 . 1 o o P o M e l o o o - c g D e l S N P S ( 7 . 9 4 1 f l 9 4 1 $ 1 2 2 5 3 1 $ ( 8 0 1 1 f l 8 7 6 ! I ( 3 4 1 3 1 1 ( 4 4 8 1 S I 1 3 9 1 1 1 2 0 1 S O S O I 2 8 7 6 7 5 T c i 1 1 7 , 9 4 1 S I 1 M I S 1 2 , 2 5 3 1 l ( 8 0 1 1 S l 8 7 6 1 f l 3 , 4 1 3 1 $ 1 4 4 1 f l 1 3 9 1 $ 1 2 0 1 ç B 28 1 0 0 1 2 8 7 6 8 1 D T 9 2 . 1 1 0 B i o o r E x n T . . P a y S E $ 2 , 2 3 5 $ 4 1 $ 8 1 $ 1 7 3 $ 3 0 $ 9 1 2 1 1 4 7 $ 4 s a ! 2 8 7 6 8 1 T c i $ 2 , 2 3 5 $ 4 1 $ 8 0 1 1 1 7 3 $ 3 0 8 S 9 1 2 S 1 4 7 S 4 4 s a S O $ 0 28 3 1 0 0 i 2 8 7 6 9 3 O T l 6 1 0 . 0 3 . 9 9 R A . B C C S E $ 0 S O S O S O S O $ 0 $ 0 $ 0 $ 0 S O 1 0 , 2 8 7 6 9 3 T c i $ 0 S O S O $ 0 l O S O $ 0 S O $ 0 S O 1 0 40 1 6 l ~. ' . ' . R O C K Y M O U N T A I N PO E R A D l O f N i 'j ae f e r r d I n c o m e T a x B a l a n c e ( A c t u a l s ) ~ a s o f D e 2 0 0 7 A1 1 o l i M e l h . F a e r R e i s e d P r o t o (A I l n T h . n d . 1 " A i o u S e n A i - ~ o c t o t l C a l i f - W u h . p P L U t a h i c - U P L . . . F E R C O l h N u ù l 28 3 1 0 0 1 2 8 7 0 9 7 D T 8 1 0 . 1 3 0 R E G A S S E T S C H 7 8 1 1 N C E N T O R 1 9 8 1 9 8 $ 0 28 7 6 9 7 T o l $ ( 1 9 8 1 ~ $ I I I $ 0 $ 0 $ 0 S O ¡ O 1 0 28 1 0 0 1 2 8 7 6 9 8 D T 8 1 0 . 1 3 5 . R E G A S S E T . S B 1 1 4 9 O T H E R 1 1 8 i $ 0 $ 0 0 $ 0 1 1 8 3 $ 0 28 7 6 9 8 T o l 1 1 6 3 $ 0 $ 0 $ 0 1 1 8 3 $ 0 28 1 0 0 2 8 7 7 0 6 O T l 81 0 . 1 0 0 CO MI N E DE V T P M S E $ 2 9 4 5 7 9 3 4 1 1 2 0 1 9 $ 8 1 1 2 8 7 7 0 6 T o l 2 9 5 7 9 2 3 4 1 1 2 0 1 9 6 1 $ 0 , 0 28 3 1 0 0 : 2 8 7 7 0 6 D T 21 0 . 2 0 0 PR E P A I D PR O P R T Y TA X S G P S $ 1 1 4 , 0 6 1 $ 1 3 5 7 1 $ 1 4 . 0 8 ) $ 1 1 . 0 9 1 1 $ 1 1 , 5 8 ) $ 1 5 . 8 5 1 $ I 8 0 i $ I 2 4 8 j $ 1 3 8 i ~ $ 0 , 2 8 7 0 8 T . . ' $ 1 1 4 , 0 6 0 1 $ I 3 5 7 ! $ ( 4 , 0 8 1 $ 1 1 , 9 1 1 $ ( t . 1 2 1 $ ( 5 . 5 4 1 $ I 8 0 9 ! $ I 2 4 8 ! ¡ ¡ 3 6 i r ~ 28 3 1 0 0 1 2 8 7 7 1 8 O T l 8 1 0 . 1 1 1 P M I G A O S S O N A S S E T S S E $ 1 . 4 5 7 $ 2 7 $ 3 9 2 $ 1 1 3 5 2 0 1 $ 5 9 $ 9 8 $ 2 9 $ 5 0 I 2 8 7 7 8 T . . $ 1 . 4 5 7 $ 2 7 $ 3 9 2 $ 1 1 3 $ 2 0 1 $ 5 9 $ 9 6 $ 2 9 $ 5 $ 0 S O 28 3 1 0 0 1 2 8 7 7 2 0 O T l 8 1 0 . 1 o o P M O E V ' C O S T A M T S E 1 5 0 5 $ 2 8 4 0 5 1 1 7 $ 2 0 8 8 1 4 $ 9 8 $ 3 0 8 $ 0 28 7 7 2 0 T _ $ 1 1 : 5 1 $ I 2 8 ! $ 1 4 0 5 1 $ ( 1 1 1 $ ( 2 0 8 ! $ ( 6 1 4 ) $ ( 9 9 1 $ 1 3 0 ! $ ¡ 6 i Ü 28 3 1 0 0 1 2 8 7 7 2 1 D T 8 1 0 . 1 1 5 P M I O V E R B U R D N R E M O A L s e 0 9 $ 4 $ 5 6 $ 1 8 $ 2 9 $ 8 5 $ 1 4 $ 4 $ 1 $ 0 28 7 7 2 1 T _ 2 0 9 5 6 1 6 5 2 9 8 5 $ 1 4 1 28 3 1 0 0 2 8 7 7 2 2 O T l 5 0 5 . 5 1 0 P M V A C A C C R U A L S $ 3 9 2 $ 7 $ 1 0 5 $ 3 $ 5 4 $ 1 8 0 5 2 8 $ 8 $ 1 $ 0 $ 0 ! 2 8 7 7 2 2 T _ $ 3 9 2 $ 7 $ 1 0 8 $ 3 0 $ 5 4 $ 1 8 0 $ 2 $ 8 $ 1 i õ i õ 28 3 1 o o ! 2 8 7 7 2 3 O T l 2 0 5 . 4 1 1 P M I S E C . 2 6 3 S E $ 6 9 3 $ 1 3 $ 1 8 6 $ 5 4 $ 9 6 5 2 8 2 $ 4 $ 1 4 $ 3 $ 0 f a ,¡ 2 8 7 7 2 3 T _ 6 9 3 $ 1 3 $ 1 8 6 5 4 9 6 $ 1 4 3 0 28 3 1 0 0 2 8 7 7 2 5 O T l 8 2 0 . 1 o o P M I R E C l T I O N T R T E A s e 0 4 5 3 6 $ 5 3 9 2 1 5 5 7 8 5 $ 8 1 7 4 1 3 2 0 3 9 7 4 $ 0 0 28 7 7 2 5 T _ 0 4 3 & 8 5 3 9 2 1 5 5 6 2 7 6 5 8 1 7 4 1 3 2 0 3 9 6 $ 7 4 8 0 0 28 1 0 0 ' 2 8 7 7 2 6 O T l P M I P P & E S E 1 7 5 7 5 3 2 $ 4 7 2 7 $ 1 3 6 2 4 2 5 7 1 6 7 1 1 5 6 3 4 8 8 5 $ 0 $ 0 28 7 7 2 6 T _ 1 7 5 7 5 3 2 2 4 7 2 7 1 3 6 2 4 2 5 7 1 6 7 1 1 5 6 3 4 6 5 0 $ 0 28 3 1 0 0 : 2 8 7 7 2 9 O T l 8 1 0 . 1 4 2 U T H O M O T H E R $ ( 2 4 8 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 2 4 8 1 r i 2 8 7 7 2 9 T _ $ 1 2 4 8 1 $ 0 8 0 $ 0 $ 0 $ 0 8 0 $ 0 S O $ 2 4 0 28 3 1 0 0 1 2 8 7 7 3 0 D T l 8 t 0 . 1 4 3 W A L O W E N E R G Y P R O G R A W A $ ( 2 7 ) $ 0 $ 0 $ ( 2 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 r Ü 28 7 7 3 0 T _ $ ( 2 7 ) $ 0 $ 0 $ 1 2 7 1 $ 0 $ 0 $ 0 $ 0 $ 0 0 28 3 1 0 0 1 2 8 7 7 3 3 D T l 2 1 0 . o o P , . i d 1 0 0 . C o n I R . . . O T H E R $ 6 $ 0 $ 0 $ 0 0 0 6 $ 0 28 7 7 3 3 To t 6 0 $ 0 0 0 $ 0 $ 0 $ 0 6 28 3 1 0 0 i 2 8 7 7 3 5 O T l 9 1 0 . 9 0 P M I C o l S E $ 8 1 $ 1 $ 2 2 8 6 1 1 $ 3 3 5 2 0 $ 0 $ 0 I 2 8 7 7 3 5 T _ 8 1 1 2 2 6 1 1 3 3 5 2 0 0 0 28 1 0 0 1 2 8 7 7 3 8 D T l 41 5 . 5 5 WY De N o P o w C o I l W Y $ ( 3 3 ) $ 0 $ 0 $ 0 $ ( 3 3 ) $ 0 8 0 8 0 $ 0 $ 0 $ 0 28 7 7 3 8 T _ $ I 3 3 ! $ 0 $ 0 $ 0 $ ( 3 3 4 1 $ 0 $ 0 S O $ 0 $ 0 $ 0 28 3 1 0 0 i 2 8 7 7 3 7 D T l 4 1 5 . 8 0 R T O G r i W o o l N / . W I C W A W A $ ( 8 2 ) $ 0 $ 0 $ ( 6 2 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 i õ j 2 8 7 7 3 7 T _ $ 1 6 2 ! $ 0 $ 0 $ ( 6 2 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 3 1 0 0 0 : 2 8 7 7 4 7 D T L 7 0 5 . 2 4 0 CA En ! ! P r o r o m C A $ ( 6 6 1 ) $ ( 6 6 1 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 7 7 4 7 T o t $ ( 6 6 1 ) $ 1 6 6 1 1 $ 0 $ 0 $ 0 $ 0 S O $ 0 $ 0 $ 0 $ 0 28 3 1 0 0 ; 2 8 7 7 4 8 D T l 7 0 5 . 2 5 1 A & G C r o l . O R O R 0 ° 0 ° 0 ° ° 0 0 ° , 2 8 7 7 4 8 T _ 0 0 ° 0 ° ° ° ° ° ° ° 28 3 1 0 0 ¡ 2 8 7 7 4 9 D T l 4 2 5 . 2 0 5 M I c D o D r - P p D . m a R m S O $ ( 0 ) $ ( 0 ) $ 1 0 1 $ 1 0 ! $ 1 0 ! $ ( O ! f l O ! $ ( 0 1 $ ( O ! $ 0 $ 0 i 2 8 7 4 9 T o t $ 1 0 1 $ 1 0 1 $ ( 0 1 $ ( 0 ) $ 1 0 1 $ ( 0 ) $ 1 0 1 $ ( 0 1 $ 1 0 1 $ 0 $ 0 28 3 1 0 0 I 2 8 7 7 5 0 D T l 4 2 5 . 3 1 0 H y d " , _ 0 0 I n g O b l ! i 1 I O T H E R $ 1 " . 9 4 0 ! $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 1 1 , 9 4 0 ! $ 0 ¡ 2 8 7 7 5 0 T _ $ ( 1 t . 4 0 ! $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 1 1 t . 4 0 ! $ 0 28 3 1 0 0 : 2 8 7 7 5 1 D T l 6 0 5 . 7 1 0 R e . . . A c c e d F i n . 1 R o S E $ ( 1 0 . 1 7 6 ! $ 1 1 8 7 1 $ ( 2 . 7 3 7 ) $ ( 7 9 0 ) $ l l , 4 0 4 ! $ ( 4 , 1 5 0 ) $ I 8 7 0 ! $ 1 2 0 1 1 $ 1 3 7 1 $ 0 $ 0 28 7 7 5 1 T o t 1 0 1 7 6 1 8 7 2 7 3 7 $ 7 9 0 $ 1 4 0 4 1 5 0 6 7 0 2 0 1 $ 3 7 $ 0 0 28 3 1 0 0 0 2 8 7 7 5 2 D T L 9 1 0 . 2 4 0 L . 1 _ . O T H E R $ 1 $ 0 $ 0 S O $ 0 $ 0 $ 0 1 28 7 7 5 2 T o t $ I I I ~ $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ V i $ 0 28 1 0 0 2 8 7 7 6 2 D T l 7 0 5 . 2 8 0 f ! - S O $ 1 6 1 6 i $ ( 1 ß ) $ ( 1 7 9 ! $ 1 4 8 1 $ 1 6 9 ! $ ( 2 5 7 1 $ 1 3 5 ! $ ( 1 1 1 $ 1 2 ! Š Ô 28 7 6 2 T _ $ 1 6 1 6 1 $ 1 1 6 1 $ 1 1 7 9 1 $ ( 4 8 1 $ ( 6 9 ! $ 1 2 5 7 1 $ 1 3 5 ! $ I l l ! $ 1 2 1 $ 0 S O 28 3 1 0 0 2 8 7 7 6 3 D T L 7 1 5 . 7 2 0 N W _ W A 8 1 7 3 7 1 $ 0 $ 0 $ ( 7 3 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 7 7 6 3 T _ $ 1 7 3 7 1 $ 0 $ 0 $ 1 7 3 7 1 $ 0 $ 0 $ 0 $ 0 $ 0 S O $ 0 28 3 1 0 0 2 8 7 7 6 4 D T l 6 1 0 . 1 4 6 O R f ! O R $ 1 1 3 4 1 $ 0 $ 1 1 3 4 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Š Õ 28 7 7 6 4 T . . $ 1 1 3 4 ! $ 0 $ 1 1 3 4 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 28 3 1 0 0 2 8 7 7 0 D T L I 2 0 . 2 0 5 T R P E R M I N I N S T O C K B A I S S E $ 1 5 0 ! $ ( 1 S ( 1 4 ) $ ( 4 ) $ ( 7 ) S 1 2 1 ! $ 1 3 1 $ ( 1 $ ( 0 ) $ 0 $ 0 28 7 7 O T _ $ 1 5 0 1 $ 1 1 1 $ 1 1 4 1 $ 1 4 1 $ 1 7 1 $ 1 2 1 1 $ 1 3 1 $ ( 1 $ 1 0 1 S O $ 0 28 3 1 0 0 2 8 7 7 7 4 D T l 8 1 0 . 1 2 2 N C o n U n ! ! T r a o F E R C 2 O T H E R S I 8 3 1 $ 0 $ 0 $ 0 $ 0 S O $ 0 S O $ 0 $ ( 8 3 1 i õ 28 7 7 7 4 T _ $ ( 8 3 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 S O $ 0 $ 1 . 3 1 $ 0 28 3 1 0 0 2 8 7 7 7 9 D T l 4 1 5 . 5 0 U n p t t S G $ 1 3 9 6 2 1 S 1 7 3 1 $ ( 1 . 0 9 1 ) $ ( 3 1 2 ) $ ( 5 0 ) $ ( 1 . 8 5 7 ) $ 1 2 4 0 1 $ 1 7 1 $ ( 1 6 ) $ 0 $ 0 28 7 7 9 T _ $ ( 3 , 9 6 2 ) $ 1 7 3 1 $ 1 1 , 0 9 1 1 $ I 3 1 2 ! $ l 5 0 2 ! $ ( 1 . 5 7 1 $ 1 2 4 0 1 $ ( 7 2 ! $ ( 1 6 1 S O $ 0 28 1 0 0 2 8 7 7 8 1 o t t 4 1 5 . 8 7 0 D e l C A O T H E R $ ( 2 8 8 ) $ 0 $ 0 $ 0 S O $ 0 S O $ 0 $ 0 $ 1 2 8 6 1 $ 0 2. 7 7 8 1 T . . . $ 1 2 8 8 1 S O $ 0 $ 0 $ 0 $ 0 S O $ 0 $ 0 $ ( 2 8 8 1 S O 28 1 0 0 2 8 7 7 8 2 D T l 4 1 5 . 8 7 1 D e W y O T H E R $ 1 1 1 . 0 4 7 ! $ 0 $ 0 $ 0 $ 0 $ 0 S O $ 0 $ 0 S I 1 1 , 0 4 7 1 $ 0 28 7 7 8 2 T o t $ 1 1 1 , 4 7 1 S O $ 0 $ 0 S O $ 0 $ 0 S O $ 0 $ ( 1 1 , 0 4 7 1 S O 28 3 1 0 0 2 8 7 7 8 3 D T L 4 1 5 . 8 8 D e U I U T $ ( 1 1 4 ) S O S O $ 0 $ 0 $ ( 1 1 4 ) $ 0 $ 0 $ 0 $ 0 $ 0 50 1 8 ~R O C K Y M O U N T A I N PO E R A D l I S l O F M C I C Oe f e r r e d I n c o m e T a x B a l a n c e ( A c a l s ) Ba l a a s o f D e ç m b r 2 0 0 7 AI o n M e t - F a c R e v d P r o t o (~ I n n i i Pr i A i n t A c o u n t A 1 1 0 T o t C a l i f - P L u i l h i d - U P L F E R C O t N U : 2 8 7 7 8 3 T _ 1 1 4 t o 1 1 4 0 28 3 1 0 0 2 8 7 7 8 4 O T L 4 1 5 . 8 0 O R s a R E O T H E R $ ( 8 1 1 s o S O s o s o s o s o s o s o $ ( 8 1 1 s o 21 8 4 T " $ ( 1 1 1 s o s o s o s o s o s o s o s o S 1 8 1 1 s o 28 3 1 0 0 2 8 7 7 8 6 D T 4 1 5 . 8 9 0 i o M E H C 2 0 T R i T I O C õ T I S 8 9 5 s o s o 8 9 5 s o s o s o 28 7 7 8 6 T _ 6 9 5 s o s o 6 9 5 S O 0 0 s o 28 1 0 0 ' 2 8 7 7 8 7 O T L 4 1 5 . 8 9 O R R C A C S E P - D C 0 7 O R i 1 6 2 0 1 i o i 1 6 2 1 s o ç s o s o s o s o m : 2 1 7 7 1 7 T _ 6 2 0 6 2 $ 0 s o $ 0 $ 0 s o s o 0 28 3 1 0 0 1 2 8 7 7 8 9 O T L 4 1 5 . 0 4 R Y O G W O R S ( 2 6 1 s o S 1 2 6 1 s o s o s o s o $ 0 $ 0 S O : 2 8 7 7 8 9 T . . S 1 2 6 1 s o S l 2 6 1 $ 0 S O s o Š Õ $ 0 s o $ 0 s o 28 3 1 0 0 1 2 8 7 7 9 1 O T L 4 1 5 . 8 0 R T O G W i o u S 1 0 S O $ 0 s o $ 0 $ 0 S 1 0 s o $ õ s o $ 0 : 2 8 7 7 9 1 T . . S 1 0 S O $ 0 S O $ 0 S O S 1 0 $ 0 S O S O $ 0 28 3 1 0 0 1 2 8 7 9 9 O T L . P M 0 e f T a x S E 1 0 5 7 1 8 1 2 7 5 9 7 9 8 1 4 1 5 4 1 8 3 8 7 8 2 0 3 3 8 28 3 1 o o : T _ 9 0 8 4 3 1 9 8 6 2 0 8 8 8 5 4 2 7 1 0 2 4 9 8 4 1 3 5 1 0 2 7 1 6 7 2 5 0 2 7 S O 28 7 9 T . . S 1 1 0 . 2 7 1 S 1 1 1 8 1 $ ( 2 . 5 9 1 S 1 7 9 8 1 S ( 1 , 4 1 5 ) S 1 4 . 1 8 3 1 S 1 6 7 6 1 S I 3 1 $ 1 3 1 1 S O s o Gr d T . . S I 1 , 2 9 , 4 9 1 S l 3 4 , & 2 1 1 S l 3 7 9 , 2 6 1 ' S l 8 9 , 3 4 1 1 $ ( 1 3 4 , 1 2 9 1 S l 5 6 ' 0 1 1 S 1 8 2 . 1 6 5 1 $ ( 2 5 , 5 6 7 1 " 3 , 1 1 3 1 S l 2 4 , 0 0 3 1 S & . 2 0 80 1 6 I I ~. . . R O C K Y M O U N T A I N . P O E R \ A D N I S l O F P i I In v , s t r n t T a x C r e d i t B a l a n c e ( A c t u a l s ) Ba i â n c e a s o f D e c e m b e r 2 0 0 7 A1 i ò ~ t l n M e t h - F a c t r R e v i s e d P r o t o c o l (A P t e i n T h o s ) I Pr l ñ 4 A c o u n t . S e c o d a A c o u n t A 1 l o c T o t a l C a l i f 0 o n W a s h W . P P L U t a h I d a h o . U P L F E R C O t h e r N u t l l 25 1 2 8 5 2 A C C U M D E F I T C - P P L - 1 9 8 I T C 8 $ ( 2 , 9 0 ) $ ( 9 6 ) $ ( 2 , 0 6 ) $ ( 4 1 2 ) $ ( 3 1 8 ) S O S O S O S O S O ( 1 8 ) i 2 8 5 6 2 T o t l $ 2 9 0 9 9 6 $ 2 0 6 5 $ 4 1 2 $ 3 1 8 $ 0 $ 0 $ 0 $ 1 8 25 5 1 2 8 5 6 0 3 A C C U M O E F I T C - P P L - 1 9 8 I T e a 5 $ 1 2 , 0 9 ) $ ( 1 1 4 ) $ ( 1 , 4 1 9 ) $ ( 2 8 ) $ ( 2 4 3 ) S O $ 0 $ 0 $ 0 $ 0 $ ( 4 ì i 2 8 5 6 0 3 T o t $ ( 2 , 0 9 6 ) $ ( 1 1 4 ) $ 1 1 , 4 1 9 ) $ ( 2 8 0 ) $ ( 2 4 3 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 4 0 ) 25 5 1 0 0 2 8 5 6 A C C U M D E F I T C . P P L - 1 9 8 . T e a 5 $ 1 2 ; 3 0 5 1 $ f 2 5 1 $ 1 1 . 5 6 1 $ 1 3 0 8 1 $ 1 2 6 1 $ 0 S O $ 0 $ 0 $ 0 $ 1 4 4 1 ! 2 8 5 6 T o t a $ 2 3 0 5 $ 1 2 5 $ 1 , 5 6 $ 3 0 8 $ 2 6 8 $ 0 $ 0 $ 0 $ 0 $ 0 $ 4 4 25 5 1 0 0 2 8 5 6 5 A C C U M D E F I T C . P P L . 1 9 8 I T C 8 $ ( 1 , 9 7 3 ) $ ( 9 4 ) $ ( 1 , 2 7 5 ) $ ( 2 5 9 ) $ ( 3 0 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 3 9 ) i 2 8 5 6 5 T o t $ 1 1 , 9 7 3 ) $ ( 9 4 ) $ ( 1 , 2 7 5 ) $ ( 2 5 9 ) $ ( 3 0 1 $ 0 $ 0 $ 0 S O $ 0 $ ( 3 9 1 25 5 1 Ó Õ 2 8 5 6 0 6 A C C U M O E F I T C . P P L . 1 9 8 7 I T e a $ ( 2 8 2 ) $ ( 1 2 ) $ ( 1 2 ) $ ( 4 2 1 $ ( 4 7 1 $ 0 $ 0 $ 0 $ 0 $ 0 $ ( 8 1 28 5 6 6 T o t l $ ( 2 8 2 ) $ ( 1 2 ) $ ( 1 7 2 ) $ ( 4 2 ) $ ( 4 7 ) $ 0 S O S O $ 0 $ 0 $ ( 8 1 25 5 1 0 0 2 8 5 6 7 A C C U M D E F . T C . P P L . 1 9 8 8 . T e a 9 $ ( 6 0 5 ) $ ( 3 0 ) $ ( 3 4 1 ) $ 1 9 2 1 $ ( 1 2 5 ) $ 0 S O $ 0 $ 0 $ 0 $ ( 1 7 ) i 2 8 5 6 0 7 T o t $ ( 6 0 5 1 $ ( 3 0 1 $ ( 3 4 1 ) $ ( 9 2 ) $ ( 1 2 5 ) S O $ 0 S O S O $ 0 $ ( 1 7 ) 25 5 1 0 õ 2 8 5 6 0 8 J I M B R I D G E R R E T R O F I T I T C . P P l I T C 9 $ ( 3 7 3 ) $ ( 6 ) $ 1 6 0 1 $ ( 1 5 ) $ ( 1 4 ) $ ( 1 7 5 ) $ ( 5 2 ) $ ( 5 1 ) S O $ 0 $ ( 1 1 I 2 8 5 6 0 B T o t a l $ ( 3 7 3 ) $ ( 6 ) $ ( 6 0 ) $ ( 1 5 ) $ ( 1 4 ) $ ( 1 7 5 ) $ ( 5 2 ) $ ( 5 1 1 $ 0 $ 0 $ ( 1 ) i G r a n d T o t a l $ ( 1 0 , 5 4 ) $ ( 4 7 6 ) $ ( 6 , 8 9 1 ) $ ( 1 , 4 0 9 ) $ ( 1 , 3 2 ) $ ( 1 7 5 1 $ ( 5 2 1 $ ( 5 1 ) $ 0 $ 0 $ 1 1 6 8 ) 1 o f 1 B20 ':; t ~¡ ' , U L . . . . ' . . i. l . . ~ : " R Q C K Y M O U N T A I N 'i i i . ' , P O E R . . ,.' . . . . 1 . . . . . ' . . . . . . " . . . . A l l . . . . . . . . , a . . . " " . . - . . . fh ' : t t i . . ~i i l : ~ Q s t o m . r M V ~ f 1 c e s ( A c u a l s ) ni ' ~ ~ ~ c e a s o r D ~ m b e r 2 0 0 7 ,1 ' . A l ~ t I n M e t l d , . i : a c t r R e v i s e P r o t o c o !. ! ! : . ~ e d I n T I 1 ~ i i l ¡l . p , i ~ A C i ì . W o r y A c u n t A 1 l o c T o t a l C a l i f O r e o n W a s h W y - P P L U t I d a h W y P L F E R C ~' . . ' . ' ~ . . . . ! ! ' ø . C U S T O M R AD A N FO R CO N S T R U C T I O C A $ ( 5 ) $ ( 5 ) S O S O S O S O S O S O S O ii ' I . ' ~ ~ ! 0 : C U S T O M AD V A N C E S FO R CO S T R U C T I O C N $ 3 . 2 3 $ 8 $ 1 . 0 5 $ 2 9 $ 2 1 $ 1 . 4 a $ 1 3 2 $ 2 S O ~! . ' . 2 5 ~ . 0 C U S T O M R A D V A N C E S F O R C O S T R U C T I O N L O U $ ( 5 0 ) S O S O $ 0 S O $ 0 $ ( 5 0 ) $ 0 $ 0 ¡: ! . ~ s a i 0 C U S T O M R AD A N C E S FO R CO N S T R U C T I O N O R $ ( 9 2 7 ) $ 0 $ ( 9 2 7 ) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 l. L . i . . ' . ' 2 5 . . . . . . ' . 0 C U S T O M R A D A N C E S F O R C O S T R U C . I O N S G $ ( 3 . 5 4 ) $ ( 6 5 ) $ ( 9 7 6 ) $ ( 2 7 9 ) $ ( 4 4 9 ) $ ( 1 . 4 8 ) $ ( 2 1 4 ) $ ( 6 4 ) $ ( 1 4 ) :\ ' 2 5 2 0 ! 0 C U S T O M E R AD V A N C E S FO R CO N S T R U C T I O N U T $ ( 1 1 . 8 8 ) $ 0 $ 0 $ 0 $ 0 $ ( 1 1 . 8 8 ) $ 0 $ 0 $ 0 !i : ~ S 2 i 0 C U S T O M R AD A N C E S FO R CO N T R U C T I O N W A $ ( 2 6 ) $ 0 $ 0 $ ( 2 6 ) $ 0 $ 0 $ 0 $ 0 $ 0 !! y 2 5 2 0 0 C U S T O M R AD A N C E S FO R CO T R U C T I O N W Y P $ ( 3 . 0 1 5 ) $ 0 $ 0 $ 0 $ ( 3 . 0 1 5 ) $ 0 $ 0 $ 0 $ 0 ~: i 2 5 . . 0 C U S T O M E R AD V A N C E S FO R CO S T R U C T I O N W Y $ ( 1 , 2 7 3 ) $ 0 $ 0 S O $ 0 $ 0 $ 0 S ( , 2 7 3 ) $ 0 ¡' . I ! 2 5 T o t $ ( 1 7 , 4 8 ) $ 1 6 $ ( 8 5 0 ) $ ( 6 6 ) $ ( 3 . 4 3 $ ( 1 1 , 8 8 ) $ ( 1 3 2 ) $ ( 1 , 3 0 ) $ ( 1 4 1 l" 2 5 2 f O O . ! ' 0 C U S T O M R AD A N C E S FO R C O N S T R U C T I O N . UP L C N 0 0 0 0 0 0 0 0 1: 1 . 2 5 1 0 0 0 1 . 1 . . i 0 0 0 0 0 0 0 0 0 ¡! : : 2 5 2 1 1 0 0 : : 0 C U S T O M R A D V A N C E S F O R C O S T - R E F N D A . p C N 0 0 0 0 0 0 0 0 ,I i . : 2 5 1 1 0 0 T o t ! . 0 0 0 0 0 0 0 0 0 .' ¡ . . ~ J : . . . ' ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ : g : ~ $ ( : : $ ~ : : $ ~ ~ : : : il l ' 2 5 T o t ! $ 0 $ 1 $ 1 1 $ 2 $ 2 $ ( 1 8 ) $ 1 $ 0 $ 0 "' I G r i n d T o t $ ( 1 7 . 4 8 ) $ 1 7 $ ( 8 4 1 $ ( 6 4 ) $ ( 3 . 2 4 1 ) $ ( 1 1 . 9 0 ) $ / 1 3 1 1 ' / 1 . 3 0 7 ) $ ( 1 4 ) !:j .', j" :,j :¡ i iii ;i; 1 ;1 1 il t¡;i:!:, i ." 1 i .1 1 o f 1 :~l",:(,.~" -t _SfP 19 Al1lO: 52 ~:::~~~:~C-E-08-07 IDAHO PUBliC Exhibit No. 13 UrlLtTIES COMMISSION Witness: Brian S. Dickman BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Confidential Exhibit Accompanying Direct Testimony of Brian S. Dickman Chehalis Detail September 2008 THIS EXHIBIT IS CONFIDENTIAL AND IS PROVIDED UNDER SEPARATE COVER