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HomeMy WebLinkAbout20080919Tucker Direct.pdfRECEIVED Z8'SEP l 9 A" .to. 55 iDAHO PUBLIC . UTIL.1TIES 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 Mark E. Tucker ROCKY MOUNTAIN POWER CASE NO. PAC-E-08-07 September 2008 1 Q.Please state your name, business address and present position with Rocky 2 Mountain Power (the Company), a division of PacifiCorp. 3 A.My name is Mark E. Tucker. My business address is 825 NE Multnomah, Suite 4 2000, Portland, Oregon 97232. My current position is Lead/Senior Regulatory 5 Analyst. 6 Qualifications 7 Q.Please briefly describe your educational and professional background. 8 A.I graduated magna cum laude with a Bachelor of Arts degree in English Education 9 from Western Oregon University in 1992, and I received a Master of Business 10 Administration degree from Washington State University in 2007. In addition, I 11 have attended various educational, professional and electric industry seminars 12 during my career at the'Company. I joined the Company in 2001 and became a 13 Regulatory Analyst in 2003, working in the cost of service and pricing areas. 14 Q.Have you appeared as a witness in previous regulatory proceedings? 15 A.Yes, I have testified for the Company in regulatory proceedings in Idaho and 16 Washington. 17 Purpose of Testimony 18 Q.What is the purpose of your testimony in this proceeding? 19 A.I wil present the Company's functionalized class cost of service study based on 20 the twelve month test perod ending December 3 i, 2007. Tucker, Di - 1 Rocky Mountain Power Cost of Service 2 Q. 3 A. 4 5 6 7 8 9 10 1 I Q. 12 A. 13 14 15 16 Q. 17 A. 18 19 20 21 Please describe Exhibit No. 21. Exhibit No. 21 is the summar table from the Company's twelve months ending December 2007 class cost of serce study for the state of Idaho. It is based on the Company's anual results of operations for the state ofIdaho presented in the testimony of Company witness Mr. Brian S. Dickman. It summarzes, both by customer group and by function, the results of the December 2007 cost of service study. Page 1 presents resulm at the Company's December 2007 rate ofretum assuming current rate levels. Page 2 shows the results using the return provided by the $16.3 milion revenue requirement increase. Is the Company requestig a $16.3 millon rate increase? No. The stipulation and order from the Company's previous rate case, Case No. PAC-E-07-05 (2007 Rate Case) provided for three-year rate plans for the tarff Schedules 400 and 401. As a result, the Company is not seeking to recover any revenue shortfall associated with those customers in this case. What rate increase is the Company requesting? The Company is seeking to recover only the $5.9 milion revenue requirement in this case. The cost of serce results show that $10.4 milion of the overall increase is associated with Schedules 400 and 401. As ordered in Case No. P AC- E-07 -05 the Company is not requesting any of the revenue shortfall associated with Schedules 400 and 401 in this filing. Tucker, Di - 2 Rocky Mountain Power 1 Q. 2 A. Please describe Exhibit No. 22. Exhibit No. 22 shows the cost of serce results in more detail by rate schedule 3 and by function. Page 1 contains the total cost of service summar by rate 4 schedule and pages 2 through 6 contain a summar by rate schedule for each 5 function. 6 Changes in Cost of Service Study 7 Q. 8 9 A. 10 11 12 13 14 15 16 17 18 19 20 Are there any differences between this cost study and the study fied with the Idaho Commission in the 2007 Rate Case? No. The Commission Order No. 30482, from Case No. PAC-E-07-05 stated, ~'The cost of service methodology proposed by the Company in this proceeding wil remain in effect as the accepted methodology through the maximum duration of the rate plans for Agrum and Monsanto, which expire December 31, 2010." Accordingly, no methodological changes have been made to the cost of service study presented in this case. There is one minor change in the presentation of the cost of service results. In 2007 the Company proposed revisions to its street lighting service that included moving traffic signal customers from Schedule 12 to Small General Service Schedule 23. This change was approved by the Commission and completed in June 2007. As a result ofthis change, Schedule 12 Traffic Signals no longer appears as a separate class in the cost of service study. Tucker, Di - 3 Rocky Mountain Power 1 Irrigation Load Control Program 2 Q. 3 4 5 A. 6 7 8 9 10 11 12 13 14 15 16 17 18 Q. 19 20 21 22 23 Mr. Dickman describes an adjustment that was made to the coincident peak loads for the irrigation class in the Jurisdictional Allocation Model (JAM). Was a similar adjustment made in the Cost of Service (COS) model? Yes. As described by Mr. Dickman, the pilot dispatchable irrgation load control program achieved a high level of paricipation and load curtailment during the 2008 season, achieving more than 200 MW ofload available to be curtailed during peak hours. Ths far exceeds the amount of curailed load contained in the 2007 load measurements used to allocate costs in the JAM and COS models. The Company made adjustments to the 2007 loads used in the JAM and COS models in order to better reflect curent load conditions. For the COS model this involved reducing the coincident peak loads recorded for the irrgation class by the same amounts described by Mr. Dickman for the JAM. For the COS model these amounts were recorded at sales, while in the JAM they were recorded at Input. Otherwise, the adjustments were the same. Page No. 4.3.2 of Mr. Dickman's Exhibit No. 12 shows the load adjustments that were made in the months of June, July, August and September. How does this adjustment affect Idaho customers? As explained by Mr. Dickman, the load adjustment benefits Idaho customers by producing lower JAM allocation factors for Idaho which reduces the revenue requirement of all Idaho customers. In addition, by significantly decreasing the size of its load during system peak hours, the irrgation class has decreased its share of demand-related costs in the cost of service study. Tucker, Di - 4 Rocky Mountain Power 1 Q. 2 3 A. How is the cost associated with the irrigation load control program allocated? Load control payments are contained in Account 557 and are allocated to 4 customer classes on Factor 10. This is consistent with previous cost of service 5 studies. 6 Description of Cost of Service Procedures 7 Q. 8 A. 9 10 1 i 12 13 Q. 14 15 A. 16 17 18 19 20 21 22 23 Please explain how the cost of service study was developed. Using the twelve months ended December 2007 anual results of operations for the state of Idaho, the study employs a three-step process generally referred to as functionalization, classification, and allocation. These three steps recognize the way a utility provides electrcal service and assigns cost responsibility to the groups of customers for whom those costs were incurred. Please describe functionalization and how it is employed in the cost of service study. Functionalization is the process of separating expenses and rate base items according to utility fuction. The production function consists of the costs associated with power generation, including coal mining and wholesale purchases. The transmission fuction includes the costs associated with the high voltage system utilzed for the bulk transmission of power from the generation source and interconnected utilities to the load centers. The distribution function includes the costs associated with all the facilties that are necessar to connect individual customers to the transmission system. This includes distribution substations, poles and wires, line transformers, service drops, and meters. The Tucker, Di - 5 Rocky Mountain Power 1 2 3 4 5 Q. 6 7 A. 8 9 10 11 12 13 14 Q. 15 16 A. 17 18 19 20 21 22 23 retail services fuction includes the costs of meter reading, biling, collections, and customer service. The miscellaneous function includes costs associated with demand side management, franchise taxes, regulatory expenses, and other miscellaneous expenses. Describe classifcation and explain how the Company uses it in the cost of service study. Classification identifies the component of utility service being provided. The Company provides, and customers purchase, service that includes at least three different components, demand-related, energy-related, and customer-related components. Demand-related costs are incured by the Company to meet the maximum demand imposed on generating units, transmission lines, and distribution facilities. Energy-related costs var with the output of a kWh of electricity. Customer-related costs are drven by the number of customers served. How does the Company determine cost responsibilty between customer groups? After the costs have been fuctionalized and classified, the next step is to allocate them among the custmer classes. This is achieved by the use of allocation factors that specify each class' share of a paricular cost driver such as system peak demand, energy consumed, or number of customers. The appropriate allocation factor is then applied to the respective cost element to determine each class' share of cost. A detailed description of the Company's functionalization, classification and allocation procedures and the supporting calculations for the allocation factors are. contained in my work papers, which are attached hereto as Tucker, Di - 6 Rocky Mountain Power 1 2 3 Q. 4 5 A. 6 7 8 9 10 11 12 13 14 Q. 15 A. 16 17 18 19 20 21 22 23 Exhibit No. 22. Also included in the work papers is the complete functionalized results of operations and class cost of service detaiL. How are generation and transmission costs apportioned among customer classes? Production and transmission plant and non-fuel related expenses are classified as 75 percent demand related and 25 percent energy related. For non-seasonal resources, the demand-related portion is allocated using the class 12 monthly peaks coincident with the Company's system firm peak. The energy portion is allocated using class MWhs adjusted for losses to generation leveL. For seasonal resources the process is very similar. The only difference is that prior to summing each class' twelve monthy coincident peaks or monthly energy usage, the monthly values are weighted by the monthly portion of the total anual energy generated or delivered to the Company by the seasonal resource. Are distribution costs determied using the same methodology? No. Distrbution costs are classified as either demand related or customer related. In this study only meters and servces are considered as customer related with all other costs considered demand related. Distrbution substations and primary lines are allocated using the weighted monthly coincident distrbution peaks. Distribution line transformers and secondary lines are allocated using the weighted non-coincident peak method. Services costs are allocated to secondary voltage delivery customers only. The allocation factor is developed using the installed cost of new serices for different types of customers. Meter costs are allocated to all customers. The meter allocation factor is developed using the Tucker, Di - 7 Rocky Mountain Power 1 2 Q. 3 4 A. 5 6 7 8 Q. 9 10 A. 11 12 13 14 15 16 17 Q. 18 19 A. 20 21 22 installed costs of new metering equipment for different tyes of customers. Please explain how customer accounting and customer service expenses are allocated. Customer accounting expenses are allocated to classes using weighted customer factors. The weightings reflect the resources required to perform such activities as meter reading, biling, and collections for different types of customers. Customer service expenses are allocated on the number of customers in each class. How are administrative & general expenses, general plant and intangible plant allocated by the Company? Most general plant, intangible plant, ard administrative and general expenses are functionalized and allocated to classes based on generation, transmission, and distribution plant. Employee pensions and benefits have been assigned to functions and classes on the basis of labor. Costs that have been identified as supporting customer systems are considered par of the retail services function and have been allocated using customer factors. Coal mine plant is allocated on the energy factor. How are costs and revenues associated with wholesale contracts and other electric revenues treated in the cost of service study? The revenues from these transactions are treated as revenue credits and are allocated to customer groups using appropriate allocation factors. Other electric revenues are also treated as revenue credits. Revenue credits reduce the revenue requirement that is to be collected from :frm retail customers. Tucker, Di - 8 Rocky Mountain Power Q. Does this conclude your testiony? 2 A. Yes. Tucker, Di - 9 Rocky Mountain Power L.. """ 2HI$EP l 9 AM 10: 55 UTltlefi~O&UJ~\ŠSiON Case No. PAC-E-08-07 Exhibit No. 20 Witness: Mark E. Tucker BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Mark E. Tucker Cost of Service - Sumar by Rate Schedule September 2008 Su m m a r y Pa c l f i C o r p Co a t O f S e r v i c e B y R a t e S c h e d u l e St a t e o f I d a h o 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 E F G H J K l M .. - - - - - .. - .. . Re t u r n on Ra t e o f To t l Ge n e r a t i O l Tr a n s m i s s i o n Di s t r i b u t i o n Re t a i l Mi s e In c r e a s e Pe r c e n t a g e li n e Sc h e d u l e De s c r i p t i o n An n u a l Ra t e Re t u m Co s t o f Co s t of Co s t of Co s t of Co s t of Co s t o f (D e c r e a s e ) Ch a n g e fr o m No . No . Re v e n u e Ba s e In d e x Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e to = RO R Cu r r e n t R e v e n u e s 1 01 Re s i d e n t i a l 35 , 0 0 2 , 3 1 9 7. 9 8 % 1. 2 5 33 , 3 8 5 , 4 9 3 19 , 4 7 4 , 8 7 0 1, 0 3 5 , 2 8 0 8, 8 4 3 , 9 6 7 3, 6 3 7 , 7 9 4 39 3 , 5 8 3 1, 6 1 6 , 8 2 6 -4 . 6 2 % 2 36 Re s i d e n t i a l . T O O 22 , 4 7 5 , 1 9 8 6. 9 7 % 1. 1 0 22 , 0 8 1 , 9 4 5 14 , 7 3 5 , 5 3 5 73 9 , 6 7 4 4, 8 6 9 , 9 1 9 1, 5 5 9 , 1 5 7 17 7 , 6 6 0 (3 9 3 , 2 5 3 -1 . 7 5 % 3 06 Ge n e r a l S e r v i c e . L a r o e 19 , 8 7 3 , 0 3 9 6. 1 6 % 0.9 7 19 , 9 9 4 , 6 3 6 16 , 2 3 7 , 3 6 7 86 5 , 0 8 2 2, 6 9 9 , 0 9 0 14 8 , 1 8 3 44 , 9 1 4 12 1 , 5 9 7 0.6 1 % 4 08 Ge n e r a l S e r v i c e . M e d i u m V o l t a i i e 15 1 , 3 6 2 3. 6 3 % 0.5 7 16 4 , 5 4 9 13 4 , 2 8 0 7,2 9 1 22 , 4 7 7 22 6 27 4 13 , 1 8 7 8.7 1 % 5 09 Ge n e r a l S e r v i c e . H i i i h V o l t a i i e 5, 6 7 1 , 7 7 8 4. 2 5 % 0.6 7 6, 0 1 4 , 4 8 7 5, 7 0 3 , 9 0 5 28 7 , 6 9 6 5,4 7 2 7, 7 9 7 9,6 1 7 34 2 . 7 0 9 6. 0 4 % 6 10 Ir r t i o n 47 , 3 8 1 , 9 6 7 8. 6 6 % 1. 3 6 44 , 4 9 2 , 9 4 0 28 , 7 6 3 , 2 0 3 1, 1 3 6 , 0 1 1 14 , 2 5 5 , 1 7 2 21 1 , 4 1 1 12 7 , 1 4 3 2, 8 8 9 , 0 2 7 -6 . 1 0 % 7 07 , 1 1 , 1 2 St r e e t & A r e a I T a h t i n i i 58 0 , 8 7 8 9. 6 0 % 1.5 1 55 0 , 3 0 7 92 , 0 7 5 2, 6 1 8 39 8 , 7 5 1 49 , 4 0 5 7,4 5 7 (3 0 , 5 7 1 -5 . 2 6 % 8 19 Sn a c e H e a t i n n 55 2 , 9 2 8 9. 0 7 % 1. 4 3 51 1 , 0 4 7 40 0 , 4 2 1 21 , 2 9 9 75 , 3 5 7 11 , 7 6 2 2,2 0 9 (4 1 , 8 8 1 -7 . 5 7 % 9 23 Ge n e r a l S e r v i c . S m a l l 11 , 2 2 4 , 5 2 4 10 . 0 4 % 1. 5 8 10 , 0 7 9 , 8 4 2 7, 0 5 6 , 0 3 7 38 8 , 2 7 5 1, 9 0 , 5 3 4 64 7 , 2 9 4 83 , 7 0 2 1,1 4 4 , 6 8 2 -1 0 . 2 0 % 10 40 1 Co n t r a c t 1 4, 2 3 8 , 7 0 4 0. 7 3 % 0. 1 2 4, 9 9 0 5 7 7 46 6 8 2 0 5 25 8 , 8 2 7 56 , 3 9 9 26 7, 1 2 0 75 1 8 7 3 17 . 7 4 % 11 40 0 Co n t r a c t 2 53 , 5 4 5 , 4 5 8 3. 1 5 % 0. 5 0 58 , 4 3 2 3 3 2 55 5 3 4 8 0 3 27 6 3 , 6 1 0 48 , 6 6 42 1 6 89 4 7 2 48 8 6 , 8 7 4 9.1 3 % 12 To t l St a t e o f I d a h o . 20 0 , 6 9 8 , 1 5 5 6. 3 6 % 1. 0 0 20 0 , 6 9 8 , 1 5 5 15 2 , 8 0 0 , 7 0 2 7, 5 0 5 , 6 6 33 , 1 7 9 , 8 0 2 6, 2 6 8 , 8 3 8 94 3 , 1 5 1 0 0.0 0 % Fo o t n o t e s : Co l u m n C : A n n u a l r e v e n u e s b a d o n 1 2 . 2 0 0 7 . Co l u m n 0 : C a l c u l a t e d R e t u r n o n R a t e b a s p e r 1 2 - 2 0 0 7 E m b e d d e d C o s t o f S e r i c S t u d y Co l u m n E : R a t e o f R e t u m I n d e x . R a t e o f r e t u m b y r a t e s c h e d u l e , d i v i d d b y I d a h o J u r i s d i c i o n ' s n o r m a l i z e d r a t e o f r e t u r n . Co l m n F : C a l c l a t e d F u l l C o s t o f S e r v a t J u r i s d i c t i o a l R a t e o f R e t u r n p e r t h e 1 2 - 2 0 0 7 E m b e d d e d C O S S t u d y Co m n G : c a l c u l a t e d G e n e r a t i o n C o s t o f S e r v i c e a t J u r i s d i c t R a t e o f R e t u r n p e r t h e 1 2 . 2 0 0 7 E m b d d e d C O S S t u d y . Co l u m n H : C a l c u l a t e d T r a n s m i s s i o n C o s t o f S e r v i c e a t J u r i s d i c t i o a l R a t e o f R e t u m p e r t h e 1 2 - 2 0 0 7 E m b e d e d C O S S t u d y . Co l u m n I : C a l c u l a t e d D i s t r i b u t i o n C o s t o f S e r v i c e a t J u r i s d i c t i o n a l R a t e o f R e t u r n p e r t h e 1 2 - 2 0 0 7 E m b e d d e d C O S S t u d y . Co l u m n J : c a l c u l a t e d R e t a i l C o s t o f S e r v i c e a t J u r i s d i o n a l R a t e o f R e t u m p e r t h e 1 2 - 2 0 0 7 E m b e d d e d C O S S t u d y . Co l u m n K : C a l c u l a t e d M i s e . D i s t r i b u t i o n C o s t o f S e r c e a t J u r i s d i c t i o n a l R a t e o f R e t u m p e r t h e 1 2 - 2 0 0 7 E m b e d e d C O S S t u d y . Co l u m n l : I n c r a s e o r D e c a s e R e q u i r e d t o M o v e F r o m A n n u a l R e v e n u e t o F u l l C o s t o f S e r i c e D o l l a r s . Co l u m n M : I n c r e a s e o r D e c r a s R e q u i r e d t o M o v e F r o m A n n u a l R e v e n u e t o F u n C o s t o f S e r v i c e P e r c n t . §~ ~ o ; l - ' " = r ¡ ( 1 6 ' ~ g¡ Z ; : ' C .. 0 z : S :s ~ ! ' g II : i ' " : : ;l C ' 0 l ' rn m ; ; : 5 ' ~ g ' 5 ; y ~6 - " ~ !l ~ a ' " '" Pa c l f i C o r p Co s t O f S e r v i c e B y R a t e S c h e d u l e Sl a t e o f I d a h o 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 o E F G H J K L M .. - - - - .. - .. . Re t u r n o n Ra t e of To t a l Ge n e r a t i o n Tr a n s m i s s i o n Di s t n b u t i o n Re t a i l Mi s c In c r e a s e Pe r c n t g e Li n e SC e d u l e De s c r i p t i o n An n u a l Ra t e Re t u r n Co s t of Co s t o f Co s t of Co s o f Co s t o f Co s t o f (D e c r e a s e ) Ch a n g e fro m No . No . Re v e n u e Ba s e In d e x Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e to : R O R Cu r r n t R e v e n u e s 1 01 Re s i d e n t i a l 35 , 0 0 2 , 3 1 9 7. 9 8 % 1. 2 5 36 , 2 5 8 , 2 6 9 20 , 7 0 6 , 5 9 6 1, 4 8 2 , 8 6 3 9, 9 2 1 , 8 9 0 3, 6 6 2 , 6 0 6 48 4 , 3 1 4 1,2 5 5 , 9 5 0 3.5 9 % 2 36 Re s i d e n t i a l . T O O 22 , 4 7 5 , 1 9 8 6. 9 7 % 1. 1 0 23 , 9 3 5 , 6 3 3 15 , 6 2 6 , 9 8 5 1, 0 6 1 , 2 7 7 5,4 6 2 , 0 3 0 1, 5 6 9 , 4 9 5 21 5 , 8 4 7 1,4 6 0 , 4 3 5 6.5 0 % 3 06 Ge n e r a l S e r v i c . L a r o e 19 , 8 7 3 , 0 3 9 6. 1 6 % 0. 9 7 21 , 7 1 3 , 9 5 0 17 , 2 5 2 , 6 6 5 1, 2 3 3 , 6 0 8 3,0 3 0 , 2 5 4 14 8 , 7 6 9 48 , 6 5 3 1,8 4 0 , 9 1 1 9. 2 6 % 4 08 Ge n e r a l S e r v i c e . M e d i u m V o l t a i i e 15 1 , 3 6 2 3. 6 3 % 0. 5 7 17 8 , 4 6 1 14 2 , 7 6 2 10 , 3 8 5 24 , 8 0 4 22 5 28 6 27 , 0 9 9 17 . 9 0 % 5 09 Ge n e r a l S e r v i c e . H i i i h V o l t a g e 5,6 7 1 , 7 7 8 4. 2 5 % 0. 6 7 6, 4 8 2 , 4 9 6 6, 0 4 5 , 7 2 8 41 1 , 5 4 0 7, 6 9 3 7,6 7 3 9, 8 6 2 81 0 , 7 1 8 14 . 2 9 % 6 10 Ir n a a t i o n 47 , 3 8 1 , 9 6 7 8. 6 6 % 1. 3 6 48 , 1 0 8 , 6 1 9 30 , 1 9 9 , 6 9 4 1, 6 5 2 , 3 6 9 15 , 9 0 0 , 4 2 3 21 5 . 0 5 5 14 1 , 0 7 7 72 6 , 6 5 2 1. 5 3 % 7 07 , 1 1 , 1 2 St r e t & A r e a L i a h t i n a 58 0 , 8 7 8 9. 6 0 % 1. 5 1 57 7 , 4 8 3 96 , 2 1 8 4, 0 5 9 41 8 , 1 5 0 49 , 8 5 3 9, 2 0 3 /3 , 3 9 5 .0 . 5 8 % 8 19 Sn a c e H e a t i n a 55 2 , 9 2 8 9. 0 7 % 1. 4 3 55 5 , 5 9 0 42 5 , 7 1 1 30 , 3 9 1 85 , 0 7 5 11 , 8 4 6 2, 5 6 8 2, 6 6 2 0. 4 8 % 9 23 Ge n e r a l S e r v i c e . S m a l l 11 2 2 4 , 5 2 4 10 . 0 4 % 1. 5 8 10 , 9 7 4 , 9 3 3 7, 5 1 1 , 5 8 3 55 3 , 7 8 9 2, 1 5 6 , 4 7 6 65 1 , 7 0 7 10 1 , 3 7 8 /2 4 9 , 5 9 1 .2 . 2 2 % 10 40 1 Co n t r a c t 1 4,2 3 8 , 7 0 4 0.7 3 % 0. 1 2 5, 3 7 5 , 4 3 0 4, 9 4 2 , 8 1 5 36 3 , 6 2 2 61 8 0 0 /1 0 7 7, 3 0 0 1, 1 3 6 , 7 2 6 26 . 8 2 % 11 40 0 Co n t r a c t 2 53 5 4 5 , 5 6 3.1 5 % 0. 5 0 62 , 8 2 1 8 3 8 58 7 4 3 , 1 9 4 3, 9 4 1 , 8 0 7 51 , 1 6 6 58 3 4 91 5 0 6 9, 2 7 6 , 3 8 0 17 . 3 2 % 12 To t a St a t e o f I d a h o . 20 0 , 6 9 8 , 1 5 5 6.3 6 % 1.0 0 21 6 , 9 8 2 , 7 0 2 16 1 , 6 9 3 , 9 5 1 10 , 7 4 5 , 7 0 9 37 , 1 1 9 , 7 6 1 6, 3 1 1 , 2 8 8 1, 1 1 1 , 9 9 4 16 , 2 8 4 , 5 4 7 8. 1 1 % Fo o e s : Co l u m n C : A n n u a l r e v e n u e s b a s d o n 1 2 . 2 0 0 7 . Co l u m n 0 : C a l c u l a t e d R e t u r n o n R a t e b a s e p e r 1 2 . 2 0 0 7 E m b e d d e d C o s t o f S e r v i c e S t u d y Co l u m n E : R a t e o f R e t u r n I n d e x . R a t e o f r e t u r n b y r a t e s c e d l e , d i v i d e d b y I d a h o J u n s d i c t i o n ' s n o r m a l i z e d r a t e o f r e t u r n . Co l u m n F : C a l c u l a t e F u l l C o s o f S e r v a t J u n s d i c t R a t e o f R e t u p e t h e 1 2 . 2 0 7 E m b e d d e d C O S S t u d y Co l u m n G : C a l c u l a t e d G e n e r a t i n C o s t o f S e r v a t J u n s d i c t i o l R a t e o f R e t u m p e t h e 1 2 . 2 0 0 7 E m b e d d e d C O S S t u d y . Co l u m n H : C a l c u l a t e d T r a n s m i s s i o n C o s t o f S e r v i c e a t J u n s d i c i o n a l R a o f R e t r n p e r t h e 1 2 . 2 0 7 E m b e d e d C O S S t u d . Co l u m n I : C a l c u a t e d D i s t b u o n C o o f S e r v c e a t J u n s d i c i o a l R a t e o f R e t u r n p e r t h e 1 2 . 2 0 0 7 E m b e d e d C O S S t u d y . Co l u m n J : C a l c u l a t e d R e t a i l C o s t o f S e r v i c e a t J u n s d i c t i o a l R a t e o f R e t u r n p e r t h e 1 2 . 2 0 0 7 E m b d d e d C O S S t u d y . Co l u m n K : C a l c u l a t e d M i s c . D i s t n b u t i o n C o s t o f S e r v i c a t J u n s d i c t i o n a l R a t e o f R e t u r n p e r t h e 1 2 . 2 0 0 7 E m b e d d e d C O S S t u d y . Co l u m n L : I n c r e a s e o r D e c r a s e R e q u i r t o M o F r o A n n u a l R e v e n u t o F u l l C o s t o f S e r v i c e O o a r s . Co u m n M : I n c r e a s e o r D e c r a s R e q u i r e d t o M o F r o m A n n u a l R e v u e t o F u l l C o s t o f S e r v P e r c n t . ~~ ~ § l 9' l ß 2 : * ' m Z ! 2 - . CI . . .. o Z S : ,. ' 0 0 "" - 0 ' i : 1l ~ I \ : l ~( ' o ¡ ¡ m 1 - 0 S ' . m i l -l ò e e - 0 i: Ø C D ¡ ~Ò I \ 1 5 !! - . s a . . I\ Ð iegs SEP \ 9 AM 10: 55 lOAHO PU13L19~i('1\1 UT1UTlES COflnt~¡Ö"H'.I" Case No. PAC-E-08-07 Exhibit No. 21 Witness: Mark E. Tucker BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Mark E. Tucker Cost of Service - Summary by Function September 2008 Cl a u S u t y A~ .. Op e g R e v u e ..II Op e n g E x u s ., Op e & M a i n n a c e E x p e II De p r c i a o n E x p e 11 Am n E x p e :i Ta x o t e r T h i n I n 2' In c o T u . . - F e d r a l U In c o m T u e - s t 23 In c o m T u i 0 I 24 In v e t m e n t T o C n a A d 25 Mi s c R e & E x p e n s 2l 21 TO b I O p r a t i n g E x p e s . . 2l 20 Op e t i R e n u F o r R e t !'32 Ra S . . . : 03 Ele c r l P l u d I n 8 e c e 34 Pi. n t H e F o F u t r e U . . OS El e P l a A c u i l l t A d 31 Hu e " ' Fu e 31 p. . n i .. Fu e S t o c .. MII & SU p p l e s .. Mis D e r r D e .. Cu h W o r l n g C 8 1 42 We a L o n s .. Ml s a n R _ B u 44.. To t l R I B u e A d d l U ..., Ra . . B a H D e c t : .. Ac P r o s i o F o r D e p r .. Ac P r o i o F o r A m 1I Ac c m 0 e I n T a x . . .. 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I l ) ( g - C l - : ~C D ë ' ~ gi Z ; : ~ .. ~ z Š : Š: - o ~ g II ) ) l \ : i ~ ( " . . 6 i rn r p ~ : i ~ g i g 6 l ~6 0 ' ~ ~ - . S . ~ O' 20, ISEP 19 AM It) 5~as~ ~o. PAC-E-08-071fxhibit No. 22 iDAHO PUßU~.. \Vitness: Mark E. Tucker UTILITIES COMMlvSION BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Mark E. Tucker Cost of Service Study September 2008 . Tab i Tab 2 Tab 3 Tab 4 Tab 4.1 Tab 4.2 Tab 4.3 Tab 4.4 Tab4.S Tab 4.6 TabS. . PacifiCorp Table of Contents Cost of Serce Prcedures Functonaize Results of Oprations Functionaization Facrs Class Cost of Service Detal Functions (0+ T +D+R+M) Generation Trasmission Distrbution Retal Servce Miscellaneous Cost of Servce Alloction Factors 1 PACIFICORP COST OF SERVICE FUNCTIONALIZA TION, CLASSIFICATION & ALLOCATION PROCEDURES INTRODUCTION The Class Cost of Service Study is based on PacifiCorp's normalized results of operations. It employs a three-step process referred to as functionalization, classification, and allocation. These three steps recognize the way a utilty provides electrical service and assigns cost responsibilty to the groups of customers for whom the costs are incurred. Functionalization Functionalization recognizes the different roles played by the various facilties in the electric utilty system. It is the process of separating expenses and rate base items to determine a separate revenue requirement for each of five major electric utilty functions; Production (or Generation), Transmission, Distribution (Poles and Wires), Retail Services and Miscellaneous Services. These functions are also referred to as P, T, D (or DPW), R, and M. The production function consists of the costs associated with power generation, including coal mining and wholesale purchases. The transmission function includes the costs associated with the high voltage system utilzed for the bulk transmission of power from the generation source and interconnected utilties to the load centers. The distnbution function includes the radial distribution system that connects the customer to the transmission system. This includes distribution substations, poles and wires, line transformers, service drops and meters. The Retail Service function includes the retail activities associated with customer service including Meter Reading, Customer Accounting, Customer Service activities and Sales. The Misc. Services function is a catchall for expenses that are associated with regulatory activities. These activities include franchise requirements and regulatory commission expenses. Classification Classification identifies the component of utilty service being provided. The Company provides, and customers purchase, service that includes at least three different components: demand-related, energy-related, and customer-related. Demand-related costs are incurred by the Company to meet the maximum demand Tab i Page i of 11 imposed on generating units, transmissiòn lines, and distribution facilties. The maximum demand influences the size of these facilties, and correspondingly, the amount of Company investment and related expenses. Energy-related costs vary with the output of a kWh of electricity. Typical energy-related costs include fuel, maintenance that occurs on the generating unit due to running of the unit, purchased energy and other costs that are impacted by the decision to supply energy. Customer-related costs are driven by the number of customers served. Once the Company makes a commitment to serve a customer, these costs continue, even if the customer uses little or no electricity. At a minimum, they consist of the costs associated with meters, service drops, meter reading, billng, and customer service related expenses. Allocation After the costs have been functionalized and classified, the next step is to allocate them among the customer classes. Some utilty plant and expenses can be identified as serving one or a small group of customers and can be directly assigned to those customers. In most cases, however, utilty plant and expenses are used to serve multiple classes of customers. As such, those costs must be equitably shared among the customer classes. This is achieved by the use of allocation factors, which specify each class' share of a particular cost driver such as system peak demand, energy consumed, or number of customers. The appropriate allocation factor is then applied to the respective cost element to determine each class' share of cost. Factors with two digits (i.e. F30 - MWH) identify allocation factors that are calculated using cost driver information that is external to the cost study. Many expense and rate base items track plant investment or some other value in the cost of service study. The allocation factors for these items are internally generated within the cost of service modeL. Internally identified factors are identified with three digits (i.e. F102 _ Gross Plant). Many plant related allocation factors are identified by function and are so identified (F102G - Generation Plant, F102T - Transmission Plant, F1 02D - Distribution Plant and so on). FUNCTIONALIZA TION PROCEDURES For regulatory reporting purposes costs are collected into the Business Warehouse (BW) database. Each account balance in BW is assigned a functional identification or FUNC Factor. Account balances captured in BW that are directly related to one of the primary business functions - P, T, D (or DPW), R, or M - are so designated. The functional designation is generally driven by the location code associated with an asset or transaction. In some cases, the customer service system for example, the business purpose of the asset or transaction is used rather than the physical location. Assets and expenses that support more than one of the five (for example, administrative and general Tab 1 Page 2 of 11 expenses and general offce rate base) are apportioned between the functions. Those items that are considered plant related are split between functions in the same proportion as generation, transmission, and distribution plant (PTD FUNC factor). Those items that are considered directly related to employee compensation are split in the same proportion as company labor (LABOR FUNC factor). In the Results of Operations Model (Jurisdictional Allocation Model or JAM), account balances from BW are aggregated by FERC account and by Revised Protocol jurisdictional allocation factor and roll up to a single line item. Each of these line items is also assigned or allocated to one or more of the functions using a series of functionalization factors (FUNC factors). When all, or essentially all, of the account balance associated with one FERC account and Revised Protocol factor have the same functional designation, that FUNC factor is used. For example any item allocated to a jurisdiction using the SE factor is generally fuel related and assigned to the generation function using the "P" FUNC factor. When the various account balances from BW that roll up to one line in the JAM have more than one functional designation, a new FUNC factor is developed. An example of this is the SCHMAT-SO FUNC factor. Of the Schedule M Additions Temporary account balances allocated on the SO Protocol factor, some are labor related, some are directly associated with generation and some are overall plant related. Each of these account balances is assigned or apportioned to the appropriate function. The SCHMAT-SO FUNC factor is derived from the summation of the account balances by function. The Schedule M Additions Temporary allocated to a state using the SO Protocol factor are then assigned to functions using the SCHMAT-SO FUNC factor. Some FUNC factors, such as the Production, Transmission and Distribution (PTD) factor or the Cash Working Capital (CWC) factor are calculated from data inside the JAM modeL. Operation Revenues: General Business Revenue: Account 440-445. Residential Revenues, and Account 442, Retail - Commercial and Industrial Revenues, are not functionalized. The dollar amounts assigned to PTDRM for retail revenues have been derived to produce the jurisdictional normalized ROE. Interdepartmental: Account 448. Interdepartmental Sales, is allocated to Distribution Poles & Conductor (DPW). Special Sales: Account 447. Firm Wholesale Sales (sometime referred to as Sales for Resale), are allocated on the Wholesale Sales Factor, "WSF". This factor is developed by identifying the production I transmission components of wholesale sales. Other Operating Revenue: Accounts 450 to 456. Other Revenues, is functionalized on the "OTHREV" factors. The vast majority of revenue in this line item is associated with Tab 1 Page 3 of 11 account 456 and has been functionalized using the "OTHSE" factor. These factors are developed by identifying each specific revenue item as PTORM. Operating Expenses: Production: Accounts 500-557. Production expense includes all generation maintenance expenses as well as fuel and purchased power expenses. All of these costs are assigned to P. Transmission: Accounts 560-573. Transmission costs, including wheeling expenses, are assigned to T. Distribution: Accounts 580-598. Maintenance and operation expenses are assigned to O. Customer Accounts & Sales: Accounts 901-916. Customer Accounts and Sales are assigned to R. Administrative & General: Accounts 920-935. Most A&G expenses are functionalized on the "PTO" functionalization factor. The "PTO" factor used here is based on the ratio of total company plant investment between P, T & O. Costs that have been identified as supporting customer systems are considered part of the retail function. Account 926, Pension Benefits and Account 929 Duplicate Charges are functionalized on the "LABOR" functionalization factor. The "LABOR" factor is based on the FERC Form 1 breakdown of labor expenses between P, T, 0 & R (As shown above, Customer Accounting, Service and Sales are considered part of the R function). Account 927, Franchise Requirements, and Account 928, Regulatory Commission Expense are assigned to M. Account 928, FERC annual charge is functionalized on the "FERC" factor with the balance going to M. Account 935 is functionalized on the General Plant "G" factor. Depreciation: Account 403. The functionalization of depreciation matches the functionalization of rate base. For example, the functionalization of General Plant Depreciation expense matches the functionalization of General Plant rate base. Amortization: Accounts 404-407. Account 404, Amortization of Limited Term Electric Plant is functionalized based on analysis of the items being amortized to this account with the vast majority of the money being functionalized by PTO or CUST. Account 405, Other Electric Plant Amortization is allocated on the "GP" factor. Account 406, Plant Acquisition Adjustment Amortization and Account 407, Amortization of un-recovered Plant are assigned to P. Taxes Other Than Income: Account 408. Property tax, Excise and Super-fund taxes are functionalized to P, T, 0, & R using the "GP" factor. The "GP" factor is different than the "PTO" factor in that the "GP" includes General and Intangible plant balances in the calculation. Generation Taxes and Idaho kWh tax are assigned to P. The Washington Tab 1 Page 4 of 11 Business Tax, Regulatory Commission fees for Wyoming and Idaho and other situs taxes are assigned to R. Income Taxes. Federal: The federal income tax calculations for PTDRM are based on the functionalized breakdown of revenues and expenses as described above. In addition to the above expense deductions, Account 427, Interest Expense, is functionalized to PTDRM using the "GP" factor and deducted from PTDRM revenue. Schedule M Additions and Deductions are functionalized and netted against PTDRM operating revenues to arrive at total taxable income before state income tax. Schedule M items that can be specifically identified with P, T, 0 or R are so assigned. Those items that are salary or benefit related are functionalized using the "LABOR" factor. Items associated with bond refinancing are functionalized using the "PTD" factor. The reversal of book deprecation is functionalized according to book depreciation. Income Taxes. State: Account 409.11. The total income before state taxes is calculated for PTDRM in the same manner as done for Federal income taxes. This amount is multiplied by the composite state tax rate to arrive at functionalized state income taxes for each function. Income Taxes Deferred. Net: Accounts 410 & 411. The Tax Department determines whether the plant deferred income taxes are production, transmission, distribution or general plant related. These items are functionalized into PTDRM accordingly, using the "DITEXP" factor. Deferred taxes associated with employee benefis are functionalized using the "LABOR" factor. Items associated with property taxes are functionalized using the "GP" factor. Items that can be directly associated with a function are directly functionalized using "P" or "PT" factors. Investment Tax Credit Adjustment: Accounts 411.40 & 411.41. The Federal deferred investment tax credit was functionalized on the "PTD" factor. Miscellaneous Revenue & Expense: Accounts 411.8, 421 & 431.1. The gains and losses arising from the sale of utilty property are identified and assigned to P, T, or D. Emission allowances are assigned to P. The interest expense associated with customer deposits in Account 431.1 is assigned to R. Rate Base: Electric Plant in Service: Production plant rate base, Accounts 310 - 346, is assigned to P. Likewise, transmission plant accounts are assigned to T. Distribution plant accounts are split between 0 and R based upon asset utilzation. General and Intangible Plant: General plant rate base accounts, except coal mine plant, which is assigned to P, are functionalized using functionalization factors. The General Plant factors were developed using the functional identification in the Business Warehouse reports of general plant. BW identifies investments by accounting location, as Tab i Page 5 of ii steam, hydro, transmission, distribution, general office, or the customer service system. The identified generation items are assigned to P and known transmission items are assigned to T. General plant items that are assigned situs because they are associated with distribution propert are assigned to that function. The general offce items within the BW listing were functionalized on the "PTO" factor and those items associated with the customer service system were functionalized to R. A separate General Plant functionalization factor was developed to correspond to each PITA allocation factor. Intangible plant was functionalized in the same manner. Plant Held for Future Use: BW tracks Account 105 transactions to production, transmission, general and mining totals. Production and mining are assigned to P, and transmission to T. The general amount is functionalized using the "G" factor. Deferred Debits: BW tracks and collects deferred debits that are related to production. These costs are assigned to P directly. Situs and system overhead debits are functionalized using the "OEFSG", "00S02" and "00S06" functionalization factors. These three factors were developed by generating a detailed listing of BW debits to situs and system overhead. Electric Plant Acquisition Adjustments: Account 114. All Electric Plant Acquisition Adjustments are assigned to P. Prepayments: Account 165. Situs prepayments for franchise taxes and regulatory commission fees are assigned to R. Fuel related prepayments are assigned to P. Property insurance was functionalized using "PTO". Other prepayments are functionalized using the "PT" functionalization factor. Fuel Stock: Account 151 assigned to P. Materials & Supplies: Accounts 154, 163 & 253.18. Materials and Supplies are functionalized using the "MSS" factor. This functionalization factor was developed using FERC form 1 data. Working Capital: Accounts cwe, 131, 135, 143,232 & 253. Cash Working Capital is calculated by subtracting the expense lag days from the revenue lead days and multiplying this difference times the daily cost of service. The daily cost of service is calculated within the model by adding 12 months of O&M, Taxes Other than Income, and State and Federal Income Taxes and dividing by 365. This amount is functionalized using the "cwc" factor. The "cwc" factor is internally calculated by adding the O&M, Taxes Other than Income, and State and Federal Income Taxes, for each of the three functions and dividing by the functional total, (ProductionlTotal, TransmissionlTotal, OistributionlTotal). Weatherization: Accounts 124,182,186. Weatherization loans and other deferred debits related to conservation and OSM programs are assigned to M. Tab i Page 6 of 11 Other Miscellaneous Rate Base: Accounts 182.22 & 141. Other miscellaneous rate base includes the deferred debits related to the Trojan Nuclear Plant which are assigned to P. Accumulated Provision for Depreciation & Amortization: Accounts 108 & 111. The functionalization of the accumulated depreciation matches the functionalization of rate base. Accumulated Deferred Income Taxes: Accounts 190, 281-283. The largest component of accumulated deferred income taxes is due to timing differences between book depreciation and tax depreciation. This timing difference is functionalized on the "ACCMDIT" factor. Detail to develop this factor is supplied by the Tax Department. The percentage for P in the "ACCMDIT" factor, for example, is developed by taking the total of production items as determined by the Tax Department and dividing it by the total of all PTDRM items. This includes the accumulated deferred income taxes arising from general plant which are functionalized using the "G" factor for the purposes of developing the "ACCMDIT" factor. Unamortized Investment Tax Credits: Account 255. The accumulated investment tax credits are functionalized using the "PTD" factor. Customer Advances for Construction: Account 252. State situs customer advances for construction are assigned to D. System allocated advances are assigned to T. Customer Service Deposits: Account 253. Customer service deposits are assigned to R. Other Miscellaneous Rate Base Deductions: Account 228. All items are functionalized using the "PTD" factor. CLASSIFICATION AND ALLOCATION PROCEDURES Generation and Transmission Costs The methodology used in this study for the classification and allocation of generation and transmission costs is consistent with the MSP Revised Protocol method approved by the Idaho Commission in Case No. PAC-E-02-3 on February 28, 2005. The MSP Revised Protocol identifies four categories of Resources: Seasonal Resources, Regional Resources, State Resources, and System Resources. Fuel costs are classified as 100% energy related. Production and transmission plant and non-fuel related expenses for all resources are classified as 75% demand related and 25% energy related. The costs of Seasonal Resources are allocated using seasonal factors because they are designed to be used more intensively at certain times of the year. All other resources are allocated using non-seasonal factors. Tab i Page 7 of 11 The non-seasonal energy related costs are allocated using each class' share of annual MWH (F30). Demand-related costs of non-seasonal resources are allocated using each class' contribution to the 12 monthly peaks coincident with the PacifiCorp system firm peak. Non-seasonal demand costs are allocated in this manner because capacity is important to the Company each month for meeting peak loads, load following, and accommodating plant maintenance. For these reasons, the Company supports the use of all twelve monthly peak loads in the non-seasonal capacity allocation factor (F12). The energy portion is allocated using class MWH adjusted for losses to generation level (F30). The fixed costs composite factor is (F10). There are three types of Seasonal Resources, simple-cycle combustion turbines, seasonal contracts and the Cholla Unit iV (adjusted for megawatt hours delivered to and received from APS). The cost of each type of Seasonal Resource is allocated using a set of seasonal allocation factors that reflect the monthly portion of the total annual energy generated by the Seasonal Resource. Prior to summing each class' monthly energy usage or contribution to the twelve monthly Coincident Peaks, each monthly energy or CP measurement is weighted by the monthly portion of the total annual energy generated or delivered to PacifiCorp by the Seasonal Resource. For example, if 30 percent of the annual generation of a particular Seasonal Resource occurs in July, the monthly Coincident Peak for July would be weighted by 30 percent in the calculation of the allocation factor. This, in essence, allocates 30 percent of the demand related cost for that resource among classes based upon their contnbution to the July Coincident Peak and 30 percent of the energy related costs based on each class' July energy usage. The demand costs associated with seasonal simple cycle combustion turbines, SCCT's, are allocated on factor (F13) and the energy portion is allocated on (F32). The fixed costs composite factor for the SCCT'S is (F14). The demand costs associated with Seasonal Contracts are allocated on factor (F17) and the energy portion is allocated on (F37). The fixed costs composite factor for the Seasonal Contracts is (F18). The demand costs associated with Cholla iV are allocated on factor (F15) and the energy costs are allocated on (F35). The fixed costs composite factor for the Cholla iV is (F16). The Embedded Cost Differentials are allocated using the generation fixed costs composite factor (F1 0). Transmission plant is classified and allocated using the same methods described for non- seasonal generation resources. Distribution Costs All distnbution costs are classified as either demand related or customer related. There are no significant energy-related costs associated with the distribution system. In this study only meters and services are considered customer related with all other costs considered demand related. Tab i Page 8 of 11 To understand how demand-related costs are treated it is first necessary to understand the concept of diversity. Diversity is the characteristic whereby individual customer peak demands usually occur at different times. Because of this, a piece of equipment, such as a power plant or a substation, which is used by many customers, does not need to be large enough to meet the sum of the individual customer peak demands (non-coincident or biling demands). Rather it needs to be just large enough to meet the coincident peak demand (demand that occurs at the same time) of those customers. The demand-related costs fall into two subclassifications: those that vary with changes in overall system load (system costs) and those that are established at the time customers are connected to the distribution network and seldom vary after that time (facilties costs). PacifiCorp's distribution system is primarily a set of radial lines extending from substations connected to the transmission system. As you move through these radial branches, from the substation to the meter, the number of customers using each piece of equipment declines and, with that decline, the diversity in the load on each piece of equipment also declines. While the transition between system costs and facilties costs occurs gradually over the distribution system, it becomes necessary in a cost study to draw a line between equipment which is judged to fit best into each of the categories. Substations and Primary Lines Distribution substations and primary lines fall into the system costs category. Because many customers use substations and primary lines, an allocation methodology that recognizes the diversity of load among the customers is used. Distribution substations and primary lines are aiiocated using the weighted monthly coincident distribution peaks (F20). The coincident distribution peak is the simultaneous combined demand of all distribution voltage customers at the hour of the distribution system peak. These monthly values are weighted by the percent of substations that achieve their annual peak in each month of the year. Line Transformers Distribution line transformers are used either by only one or by a small number of customers. As such, they are considered part of the facilties category. Since the cost responsibilty for line transformers is incurred at the time a load is added to the system, that cost responsibilty should be assigned on the basis of individual customer installed capacity. Assignment of cost based on installed capacity cannot be done directly because of a lack of detailed property records. As a surrogate for installed capacity, we use the maximum monthly class NCP estimates from load research data. Only customers taking service at secondary voltage are allocated distribution line transformer costs. The allocation factor (F21) is based on the maximum monthly class NCP. This may be a different month for each class. For classes of customers where transformers are shared by more than one customer, the NCP is weighted by the appropriate coincidence factor from the Company's Job Designer's Manual to recognize the diversity of load at the transformer. Tab 1 Page 9 of 11 Secondary Lines Distribution secondary lines operate as an extension of the line transformer. They are also allocated using the weighted NCP method. Only customer classes where transformers are shared by more than one customer are allocated the costs of distribution secondary lines. (F22) Services and Meters Services costs are allocated to secondary voltage delivery customers only. The allocation factor is developed using the installed cost of newly installed services for different types of customers. (F70) Meter costs are allocated to all customers. The meter allocation factor is developed using the installed costs of new metenng equipment for different types of customers. (F60) Customer Accounting, Customer Services & Sales Customer accounting, customer service, and sales expenses are considered customer- related costs. They are allocated to customers using weighted customer factors. The weightings reflect the resources required to perform such activities as meter reading, billng, and collections for different types of customers. The customer weightings for Meter Reading expenses, Account 902, are determined by the typical time, including travel time between meters, to read meters for different classes of customers. (F47) The customer weighting for Customer Accounting and Records expenses, Account 903, is a composite of the number of customers, customers receiving manual bils and the amount of write-offs by customer class. (F48) Uncollectible Accounts expense is allocated based on class net write off history. (F80) Customer service expenses are allocated on number of customers (F40). General & Intangible Plant, Administrative & General Expenses Most general plant, intangible plant, and administrative and general expenses are functionalized and allocated to classes based on generation, transmission, and distribution plant (F1 02). Employee Pensions and Benefits costs have been assigned to functions and classes on the basis of labor (F138). Costs that have been identified as supporting customer systems are considered part of the retail function and have been allocated using customer factors (F42). Regulatory Commission Expense is allocated on Revenue (F141 ). Taxes State and Federal Income Taxes are allocated on Rate Base (F101). An embedded cost of service study is designed to determine the revenues needed to provide an equal rate of return for all classes. At full cost of service, allocating income taxes on rate base Tab 1 Page 10 of 11 produces the same result as allocating on income. This simplifies and reduces the size of the cost model by eliminating the need to allocate all of the taxable income adjustments. Deferred Income Taxes are allocated primarily on Net Plant (F104). Most deferred taxes are a result of plant investment. Deferred Income Taxes associated with bad debt are allocated using customer factors (F42). Deferred Income Taxes associated with employee benefits are allocated using labor (F138). Taxes Other Than Income Taxes are allocated on Plant (F101). The bulk of taxes other than Income Taxes are propert taxes. Property Taxes are assessed on plant investment. Rate Base Additions and Deductions Additions and deductions that relate to Generation and Transmission plant are allocated accordingly (F10). Items that are associated with Distribution plant are allocated in a similar manner (F20). Items directly relating to fuel or coal mining are allocated on energy (F30). Weatherization investments are allocated on (F40) consistent with customer service expense. Accumulated Deferred Income Taxes are allocated consistent with Deferred Income Tax Expense (F104). Customer advances for Construction are allocated based on recent history for Contributions in Aid of Construction (F50). Where applicable, Customer Deposits are allocated on recent deposit history (F51). All other additions and deductions are allocated on Plant (F102). Revenue Credits In the class COS study, no costs are assigned to wholesale transactions. The revenue from these sales is treated as a revenue credit and is allocated to customer groups using appropriate allocation factors. Other electric revenue is also treated as a revenue credit. Revenue credits reduce the revenue requirement that is to be collected from firm retail customers. Sales for Resale revenue is classified between demand related (F10) and energy related (F30). Other Electric Operating Revenue is assigned as closely as possible to the specific customer classes providing the revenue. Tab 1 Page 11 of 11 2 ~ REVISED PROTOCOL Year-End RESULTS OF OPERATIONS SUMMARY IDAHO DMCripton of Acco Summary:!!~Transmssion D!tlon Disution Bs M! 1 G_I Buiness Revenues 201,179.561 152,80,70 7,505,66 40.873,197 33,661,2 6,26.83 94151 2 Gene Buines Revenes 3 Intrdpaentl 4 Spe Sale 135,64,978 122,83,53 12,814,44 5 Olr Openg Revenus 8,651,785 3,09,675 4,637,414 922,695 394,72 512,368 15,60 6 Tot Opeg Revenue 34,476.324 278.72,912 24.957,52 41,795.892 34,05,931 6,781,2 95,754 7 8 Opg Expees: 9 Stea Pr 56,616,949 56616.94 10 Nu Prouct 11 Hyd Pr 2,142.79 2.142,79 12 Ol "- Su 175.319,62 175,319,62 13 Transisio 10,236,38 10,236,38 14 DIn 10,721,162 10.721,162 10.721.162 15 Cus Açnt 4,33.756 4,33,756 4,33758 16 Custor Seric 1.815,521 1,815,521 1,815,521 17 Sales 18 Admllrlie & Ge 10,162,64 4,43,919 1,85,08 3,86,641 3,27,718 242,135 328,788 19 20 Tot 0 & M Ex 271,34.83 236.514,285 12,09,467 20.736.08 14,018.88 6.3.413 328,788 21 22 Detin 22.85,187 11,80,392 3.95,624 7.09.171 7.04.716 53.45 23 Am Expens 3,219.06 2,023.978 45,614 739,477 53.95 20.524 24 Taxes Oter Than In 5,111.661 2,379,022 98,510 1,752,129 1.711.33 40.797 25 In Taxes. Federal 1,410,671 1.370.106 (471,289)511,85 478.374 (189.263)222,743 26 Inc Taxes. S-45,921 44.670 (72,623)78,874 73.715 (29,165)34,324 27 In Taxes. Oe Net 5,578,132 2.90,071 901,70 1,776.35 1,55,66 216,691 28 Inestmnt Tax Cre Adj.(218,44)(107,661)(45,85)(64,94)(64,924) 29 Mie Rev & Expe (241.057)(247,198)2,5 3,59 3,59 30 31 Tot Opg Exes 30,510,973 259.081,66 17,81.69 32,627,615 25,35,37 6,7.45 58,85 32 33 Ope Reve fo Re 35,98,35 19,641,248 7,155,827 9,168,277 8,701,624 93,753 372,90 34 35 Rate Base: 36 El Pl In Se 1,011,517,272 521,07,56 20,46,86 289,44,841 28,016,55 5,44,2 37 Plnt He fo Fut Us 0 (0)0 38 Mi De De 4,037.551 1.910,278 2,04,314 82,95 51,68 (57.29)89,00 39 El Pl Ac Ad 4,34,96 4,3496 40 Nucl_Fue 41 Prepa 2,294.23 1,15,910 414,149 66.174 4890 3.769 173.50 42 FueSlD 7,481,691 7,481,91 43 Marial & Suplie 9.03,69 7,258.877 610,250 1,166,570 1,166.570 44 Wor Ca 3,80.48 2.851,89 337,367 617,25 523,46 88,379 7,3 45 Weat Lo 5,59.437 5,592.437 5.59.437 48 Miscellne Rat Bae 381,128 381,128 47 48 Tot El Pl 1,04.48,46 547.04,3 203874,94 297.5,20 286,45183 5.45,701 5,66,32 49 50 Rat Bas De: 51 Acc Pr For De (370,88,490)(185.473,186)(70,114,711)(115,.59)(115.041,84)(25,749) 52 Ac Prov For Am (21,623,63)(9,86,290)(3,841,786)(8,119,55)(4,8,699)(3.314.85) 53 Ac Oe In Tax (82.84.468)(37,131.914)( 16,86,483)(28,84,071 )(28,56,32)(282.751) 54 UnOf ITC (115.60)(56.707)(24,155)(34.197)(34,197) 55 Custome Aåv fo Co (499.65)(3283)(175.824)(1754)0 56 Custo Serv Deit 57 Mis Rat Base De (7.116.00)(5,746,86)(40,85)(963,84)(828,82)(134.461) 56 59 Totl Rate Bas Deuc (483.08,30)(2370,96)(91,378.823)(15343.523)(149.447.70)(3,,818) 60 61 Tota Ra Bae 86,40,155 30.77.34 112,49,125 144.133,66 136,797,478 1.473.88 5.,322 82 63 Re on Rat Bae 6.361%6.361%6.361%6.361%6.361%8.381%6.361% 64 85 Ret on Eq 6.526%6.62%6.52 6.52%6.526%6.52%6.52% 66 67 100 Ba Po In Equit 2,84,657 1,5543 56,98 726.43 68,45 7.428 29,54 68 Revenue Reqre Impa 4,59,59 2,50,087 913,762 1,170,742 1,111,153 11,972 47,617 69 Rat Bas Deeas (41,510,215)(22.669,38)(8,25,057)(10,581.772)(10.04,174)(108207)(43) Page 1 of 30 Tab 2.Funaliz Results of Opti.xls 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 80 91 82 93 94 95 96 97 88 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 146 149 Description of Account Summary: REVISED PROTOCOlYI FERC m QERlPTIQ Sals to UI Custoer44 Resideal Sals 44 Co & in Sa 44 Pu Str & HIhw Ligng 445 Ot Sas to Pu Au 44 lnrdta Tot S... to UI ClIto 447 Sat fo Resal NP WSF 447N Sa fo ReaI Tot Sa fo Resal 44 Pris fo Ra Re WSF WSF BUINSS~ P PT DP GP WSF WSF WSF Tot Sa fr Etecl1 45 Foi Di & Inrest CUST S CUST SO 451 MI EI R_ CUST S GP SG GP SO 453 w_sat P SG 45 Ren of EI Pr DP S T SG GP SO IDAHO~!!MI~Tramission Dlytlon Dlston PITA~IDAO~~Trmissn ~l2 BI ~ 0 0 0 0 0 0 57,53,151 152,80,702 7.50.663 40,873197 33,661,20 6.2,83 94,151 57,53,151 152.80,702 7.505,663 40,873.197 33661.208 6,268,83 94151 143,20i,85 ......- .-..... 143.20i,856 .--.-- 4355 - 43,55 --.--- - .-..... ....-.. --..... --.-..- 201,179,561 152,80,702 7,505,663 40,873,197 33661,28 6,268,838 943,151 .-.... ----.- 135.64,978 122,83,5 12,814,44 .... ....-.- -...-.. 135,64.978 122,83.53 12,814,44 .... 13564,978 122,8,53 12,814,44 .-.. ..-.... ....... ..-...- 33824,539 275,631,237 20,32,106 40,873,197 33,661,208 6,28,38 M3151 36.63 ..36.639 .36,63 . ....... 36,639 .-368,639 -36,639 . 142,32 .142.323 142,323 . -...... 628 290 121 217 212 5 . 142.951 290 121 142,54 212 142,328 - 6,50 6,50 -.-.- 6,50 6.50 .-.. 335,75 ..33,675 33,675 .. 318,973 -318,973 .-.. 174,38 80,501 33,687 60,188 58,79 1.40 . 82,03 80,501 35,66 395.872 394,471 1,40 . S S SE SG S SO S S SO S SG SE SG S SG Page 2 of 30 Tab 2-Funconafize Resul of Option.xls Duënptn of Account Summary; 150 45 Ot EI Reven 151 DMC S 152 CUST CN 153 OTHSE SE 154 OTHSO SO 155 OTHSGR SG 156 157 158 159 160 Tot Other Elect Revues 161 162 Tot Eleetc Operalng Revnues 163 164 Sum of Revenue by Fac 165 S 166 CN 167 SE 168 SO 169 SG 170 OGP 171 0 172 Tot Ele 0p Rev_ 173 Mice Reven 174 41160 Gai on Sa of Ul Pl. CR 175 OPW S 176 T SG 177 G SO 178 T SG 179 P SG 160 181 162 41170 Loss on Sal of UI Pl 183 OP S 164 T SG 185 186 187 4118 Ga fr Em Al 188 P S 189 P SE 190 191 192 41181 Ga fr OIpo of NOX Cre 193 P SE 194 195 196 4194 im Hoin Iner In 197 P SG 198 199 20 421 (Gai) I Los on Sale of Ul Pl 201 OPW S 202 T SG 203 T SG 20 PTO CN 205 PT SO 20 P SG 207 2020 Tot MlseeHaneGU Reves 210 Mi Expees 211 4311 Int on Custo Depoit 212 CUST S 213 214 Tot M1scsneo Exenses 215 216 Ne Mi Renue snd Exense 217 218 50 Op Sup & En 219 P SG 22 P SSGCH 221 222 223 501 Fue ReI NP 224 P SE 225 P SE 226 P SE 227 P SSECT 228 P SSECH 229 IDAHO~I!M!~Tranmission Distrutio Dln 1,679 .-1,679 ..1,679 -..-.-. 1.08.949 20 1,08740 .... 14.047 57 24 13,98 41 .13,925 6,201.987 3.00,118 3.197.869 ..-. 7.30.66 3.00.38 4.284.63 15.64 41 .15.60 8.651.785 3,091.675 4,637.414 92695 394.723 512,36 15,604 34476.324 278,722.912 2495.520 41.795,892 34055,931 6.781.206 95754 202.027.876 152.80.702 7.50.66 41.721.511 3399,883 6,77.79 94.83 ....... 1.08.949 209 1,08.740 .... 189.061 80.84 33833 74,38 59.049 1,407 13,925 142.172.43 125.841.153 16.331.285 .-.. .-..... ....... 345.476.324 278.72,912 24.957.520 41.795.892 34.05.931 6.781,206 95.754 ...... ....... ...-..- -...... .-..... ....-- ...-... .-.--.- .-... ....... (27.703 (207,703)..-.. (207.703)(207.70\..--. ..-... -..-. -.-.... ......- -.-.... ....... ....... -...... 12.110 5,98 2,542 3.59 3,59 .. (4546 145,463)..... (3335 (39.495\2,542 3.599 3.59 .. (21.05 12.198)2.54 3.59 3.599 .. ......- ..---.. ....... (241,057)(247.198)2,54 3.599 3.59 .. 1,233728 1.233728 .-... 75.101 75.101 ..... 1,08,629 1.308.82 ..-.. 84.99 84.99 .... ...... .--.... ....... 107.351 107.351 ..-- 95.34 95,34 .--.- Pag 3 of 30 Tab 2-Funüonaliz Resul of Operatlon,xI DncrlpUOO of Account Sumar; 230 231 501NPC Fue ReJa 232 P SE 233 P SE 234 P SE 235 P SSECT 236 P SSECH 237 238 23 Tol Fue Rel 240 241 50 Stem Exes 242 P SG 243 P SSH 244 245 246 50 Ste Fro Ot So-NanPC 247 P SE 248 249 250 50PC Ste Fro Ot SoNPC 251 P SE 252 253 254 50 EI Ex 255 P SG 256 P SSGCH 257 258 25 50 Mic. Steam Expense 26 P SG 261 P SE 26 P SSGCH 263 264 26 507 R_ 266 P SG 267 P SSGCH 268 269 270 510 M8 Suis & En 271 P SG 272 P SSGCH 273 274 275 276 277 511 Ma of St 278 P SG 279 P SSGCH 280 281 282 512 Mainennc of Bo Plant 283 P SG 284 P SSGCH 285 286 287 513 Maan of EI Pl 28 P SG 289 P SSGCH 290 291 292 514 Maan of Mi St PI 29 P SG 294 P SSGH 295 29 297 Tot Ste Power Genenon 298 517 Op Su & Engin 29 P SG 30 301 30 518 Nuar Fuel Expense 30 P SE 30 30 30 307 519 Cooni an Wat 30 P SG 30 IDAH!l fæ Trasmision Distrbution DItributi BI !l 35,75876 3575,276 ..-.. -..-.. ...--. -.-.... 3,401.527 3,401,527 .-... 39,159,803 39,159,80 .-... 40,112,147 40,112,147 .--.- 1,931,969 1,931,969 ..-. 117,66 117,66 -.... 2,04,636 2,049,636 ..--. ....... --..--. 23,929 233,92 -.... 233,929 233,929 ..--- 163767 163,787 ..... 75,687 75,687 -.... 239,473 239,473 -.. 2,431,188 2,431,188 .-... .---... 91,876 91,876 .--.. 2,523,06 2,523,06 -..-. 44,938 44,93 -.... 6,65 6,65 ..... 51,59 51,596 ...-- 261,579 261,579 -.... 102,40 102,40 ..... 363,98 36,98 .--.. 1,314,876 1,314,878 ..... 49,447 49,447 ..... 1,36,325 1,36,325 ...- 5,493,198 5,493,198 ...- 22,93 228,933 .-... 5,72,131 5,72,131 .-..- 1.8854 1,88,54 ..... 45,69 45,690 -.... 1,931,23 1,931,2 ...-. 57121 570,121 ..... 146,475 146,475 ...-. 716,59 716,59 --.-. 56616,949 56,616,949 ...-. ..-.... .....- ...... ..-...- -..---. .---.- Page 4 of 30 Tab 2-Functonli Res of Opetion,xls DllCrtptlon of Acount Sumarvõ 310 311 520 Steam Exs 312 P SG 313 314 315 316 317 523 Elec Expees 318 P SG 319 32 321 524 Mi. Nu Exs 32 P SG 323 324 325 528 Maten Su & Eng 32 P SG 327 328 329 529 Ma of Str 33 P SG 331 33 33 53 Ma of Reac Pl 33 P SG 33 33 337 531 ~nc of El Pla 33 P SG 33 34 341 53 Maite of Mi Nuar 342 P SG 343 34 34 Total Nuclear Power Generon 34 347 53 Op Sup & Eng 34 P OGP 34 P SG 35 P SG 351 35 35 35 53 W_ForPo 35 P DGP 35 P SG 357 P SG 35 35 35 361 537 HyuUc Expe 36 P DG 36 P SG 36 P SG 36 36 367 368 53 Ele Exes 369 P OG 370 P SG 371 P SG 372 373 374 375 53 Mi Hyd Expe 376 P OGP 377 P SG 378 P SG 379 35 381 38 383 54 Ren (Hy Geon) 36 P DGP 38 P SG 38 P SG 387 38 389 IDAHO NoraUzed ~Trasmissin Distrution Distrut ß!Ml ...... ..... ....... ...... ...... ..... ....... ....... ....... ....... ....... ....... ...... ....... ...... ....... ..... ...... 30,741 30,741 .... 214,94 214,94 .... 515,689 515,689 .... ....... 8,89 8,895 ..... 4,248 4,248 .... 13,143 13,143 .... ....... 260,416 26,416 ..... 24,667 24,667 ..... 285,08 285,08 .... ...... ....... ....... ....... ...... 581,017 581,17 .... 39,279 39,279 .... 971,296 971,296 ... ...... 2,06 2,06 .... 674 674 ..... 2,742 2,742 .... Page 5 of 30 Tab 2-Functlonalized Result of Opratlons.xls Dtscrlpt of Acoun Summary; 390 541 Ma SUPlis & Eng 391 P OGP 39 P SG 393 P SG 39 39 39 397 54 Mate of Sti 39 P OGP 39 P SG 40 p SG 401 40 403 404 40 40 407 543 Ma of Dam & Wai 40 P OG 40 p SG 410 P SG 411 412 413 414 54 Ma of ei PI 415 P OGP 416 p SG 417 P SG 418 419 420 421 54 Maan of Mis Hy PI 422 P OGP 423 p SG 424 P SG 425 426 427 42 Tot Hyic Power Ge_et 429 43 54 Op Supe & En 431 P SG 432 P SSGCT 433 434 435 547 Fueon 436 P SE 437 P SSECT 43 43 44 547NPC FueNP 441 P SE 442 P SSECT 443 44 44 54 G- Ex 44 P SG 447 P SSGT 44 449 450 549 MIane Ot 451 P SG 45 p SSGCT 45 45 455 456 457 45 55 Ment Supis & Eng 45 P SG 46 P SSGCT 461 46 46 551 Me Sup & En 46 p SG 465 46 467 55 Ment of St 46 P SG 46 p SSGCT IDAHO!!B!.MfUTransisionDIutlonDistrbution ....... ....... ....... ....... ....... 54,407 54,407 ..... 7.56 7,56 .... 61.971 61,971 .... ...... 44,420 44.420 ..... 18,64 18,64 ..... 62,485 62.48 ... ....... 68.947 68,947 ..... 33,53 33,53 ..... 102,48 102,48 ..... ...... 80.753 80,753 ..... 47,144 47,144 ..... 127.897 127,897 ..... 2,142,792 2.142792 ..... 44,134 44,134 .... ...... 44,134 44,134 ... ...... ....... 44.134 44,134 ... 34,00,626 34,00.62 ..... 2,2,65 2,262.65 ..... 36,265,279 36,265,279 ..... 716,870 716,870 .... 162,716 162.716 .... 879.58 879,58 ..... 1,52.75 1.52,758 ..... ....... 1.526.758 1.526,758 ..... 59.89 59,89 ..... 29,347 292,347 .... 35.04 35.04 .... ....... ....... 20,576 20.576 .... 11.371 11.371 ..... Page 6 of 30 Tab 2-Funalized Results of Op.xI Dellript of Account Summ,ry; 470 471 412 55 Ma of Gene & EIe Plant 473 P SG 474 P SSGCT 475 476 477 55 Maanc of Mi 01 478 P SG 479 P SSGT 48 481 48 Tot Ot Power Geera 483 48 485 55 Pu!ded Po-Non NP 48 OMSC S 487 48 489 55NPC Pued Pow.NP 490 P SG 491 P SE 492 P SSGC 49 P DGP 494 495 496 Tot Purased Por 497 49 55 Syste Con & Lo DIpatc 499 P SG 50 501 50 50 50 50 557 Ot Exes 50 P S 507 P SG 50 P SGCT 50 P SE 510 P SSGCT 511 P TROJP 512 513 514 515 EmboCo__ 516 Co Ow Hy P DGP 517 Co Ow Il P SG 518 Ml Co P Me 519 Ml Co P SG 52 e- Qf Co P S 521 e- Qf Co P SG 522 523 524 525 Tota Otr Power Suppl 526 527 TOTAL PRODUCTION EXPENSE 528 529 53 Sum of Pr Exns by Fac 531 S 53 SG 53 SE 53 SNPPH 53 TROJP 536 SGCT 537 DGP 53 DEU 539 DEP 54 SNPPS 541 SNPPO 542 DGU 543 Me 54 SSGCT 545 SSECT 54 SSGC 547 SSGCH 54 SSECH 549 Tot Pr Expee by Fac IOAH-"Ize"PrNlucllnn Tr-n-ml--Ion nldrlhullo ni_trlhutl~Retail Mise 31,94 31,94 ..... 34,43 34,43 ..... 42,920 42,92 .... 39,35 39,35 ..... 6,868 6,68 ..... 9,05 9,05 ..... 15,923 15,923 ..... 39,508,02 38,50020 ..... ....... ...... 112,54,271 112,54,271 ..... 5,64,221 5,6421 .... 678,227 678,227 ..... ....... 118,863,719 118,86719 ..... 118,86,719 118,86,719 ..... 154,201 154,201 ..... 154,201 154,201 ..... 6,537,02 6,537,02 ..... 3,158,116 3,158,116 ..... 68.152 68,152 ..... ....... 2,313 2,313 .... ....... 9,765,607 9,765,607 ..... ....... 6,782,328 6,782,328 ..... (998,142)(998,142)..... 3,075,712 3,075,712 .... 297,230 297,23 ..... (2,129,05)(2,129,05)..... 7,028,078 7,028,078 ... 135,811,606 135811,606 ..... 23,079,367 23079,367 ..... 6,83,256 6,83,256 ..... 143,779,83 14377,634 .... 76,485,04 76,48,04 ..... ....... ....... 68,152 68,152 .... ...... ....... ....... ....... ....... ....... (99,142)(99,142)..... 52,121 52,121 .... 2.2,653 2,282,65 ..... 678,227 678,227 ..... 939,942 939,942 .... 3,50,878 3,50,878 .... 234,079,367 234,079,367 ..... Pag 7of30 Tab 2.Funtllized Resul of Optio,xls Descrition of Acount Surv; 55 56 Opati Suis & Engring 551 T SG 55 55 55 55 561 Lo Di 55 T SG 557 55 55 56 S1 Exe 56 T SG 561 56 56 55 56 Ovad Lin Expee 56 T SG 56 567 56 569 56 Un Lin Exe 570 T SG 571 572 573 574 56 Transio of E1ec by Otrs-Non NPC 575 T SG 576 T SE 577 578 579 56PC Tranio of EI by Ot.NPC 58 T SG 581 T SE 58 56 56 Tot Transmisio Of El by Otrs 58 56 56 Mi. Trasmissi Expee 587 T SG 58 58 59 59 567 Re . Tfalo 59 T SG 59 56 59 59 56 Ma Su & Engln 597 T SG 59 59 60 601 56 Ma of St 602 T SG 60 604 605 60 570 Ma of S1 Equnt 607 T SG 60 60 610 611 571 Manan of Ov Lin 612 T SG 613 614 615 616 572 Ma of Un un 617 T SG 618 619 62 621 573 Ma of Mi. Tra Plnt 62 T SG 623 624 625 62 TOTAL TRSMISSION EXPENSE 627 628 Sury of Transmisio Exe by Fac 629 SE IDAHO Noellzed ~Trasmission Distribution DI!ltrltlon ß!M! 63,157 .638,157 --.. 638,157 .638,157 -... 48,92 .48,920 -... 489,92 -489,920 .-.. 61,163 .61,163 .... 61,163 .61,163 -..- 7,62 .7,622 .--. 7,62 .7,62 -... ...---. .-.-... ....... ...-..- ---... 7,193,863 .7,193,863 ..-. 8,70 .8,709 -... 7,20,572 -7,202,572 -... 7,202,572 -7,202,572 .... 160,5 .160,56 .-.. 160,56 .160,58 --.. 82,155 -82,155 -... 82,155 .82,155 .-.. 3,421 .3,421 -... 3,421 .3,421 .-.- 197,115 .197,115 ...- 197,115 -197,115 .-.. 56,210 .56,210 .... 56,210 .565,210 ...- lI385 .80.3 .... 80,385 .805,38 .... (0).(0).... (0 -(0\...- 23,074 .2374 .... 23,074 .23,074 ... 10.236,380 .10,236.380 .... 8,709 .8,70 .... Page 8 of 30 Tab 2-FunHze Results of Opetions,xls Dtscrl of Account Summary; 630 SG 631 SNPT 632 Tot Transi Expee by Fac 63 58 Opat Superv & Engrl 63 DPW S 63 DPW SNPD 63 637 638 581 Loa DIpatcing 63 DP S 64 DPW SNPD 641 642 64 58 St Expense 64 DP S 64 DPW $NPD 64 647 64 58 Overead Li Expees 649 DPW S 65 DPW SNPD 651 65 65 58 Un Li Exe 654 DPW S 65 DPW SNPD 65 657 65 58 SI Ug & Sigl Systems 65 DPW S 66 DP SNPD 661 66 66 56 Me Expees 66 DP S 665 DP SNP 66 667 65 587 C_lntati Exes 669 DPW S 670 DPW SNPD 671 672 67 56 MI Dllr Exes 674 DPW S 675 DP SNPD 676 6n 678 589 R_ 679 DPW S 68 DP SNPD 681 68 68 59 Mai Supisio & En 68 DPW S 685 DP SNPD 68 687 688 591 Ma of Str 689 DP S 69 DPW SND 691 69 693 59 Mate of Sta Eq 694 DP S 69 DP SNPD 69 697 59 Mantenc of Over Li 668 DPW S 699 DP SNPD 70 701 702 59 Manan of Und Li 703 DP S 70 DPW SNP 705 706 707 59 Main of Lin Traform 706 DP S 70 DP SNP IDAHO!!~Transmission DIstbution D!sulon !I !l 10,27,672 .10,27,672 --.. .....-. 10,236,38 .10,23,380 --.. (38,481).(38,481)(38,481).. 912,231 .912,231 912,231 .- 873,750 --873,750 873,750 .- ...-..- 623,196 --623,196 623,196 .- 623,196 -623,196 623,196 . 175,204 .175,204 175,20 .. 69 --696 696 .. 175,90 ..175,90 175,90 .- 169,401 ..169,401 169,401 .. 30,325 -.30,325 30,325 .. 199,726 -.199,726 199,726 . ....... .-..... ......- ....... 11,82 ..11,820 11,820 .. 11,82 ..11,820 11,820 .- 267,80 ..267,802 267,80 .. 55313 ..55,313 55,313 .. 323,115 --323,115 323,115 .- 642,206 .64,20 642,20 .. ..... 642,206 ..642,206 642,20 .. 20,520 ..20,520 20,52 .. 30,21 .-30,201 30,21 .. 514,721 -.514,721 514,721 .. 49,06 ..49,06 49,06 .. 17,250 .-17,250 17,25 .. 66,318 -.66,318 66,318 -- 23,168 ..23,168 23,168 .. 268,03 ..28,033 268,03 .. 311,21 .-311,201 311,21 -. 9000 .-90,00 90,00 .. 6,279 ..6,279 6,27 .. 96,285 ..96,285 96,285 -- 356,53 -.35,95 35,95 . 95424 ..95,424 95424 -. 452,3n ..45,3n 45,3n .. 4,98975 ..4,985,975 4,985,975 .. 79,79 ..79,79 79,79 .. 5,065,769 --5,06,769 5,065,769 .. 754,77 ..754,nO 754,77 . 1,367 ..1,367 1,367 .. 75,137 .-756,137 756,137 .. ..----. 32,30 ..32,30 32,3 .. Pag 9 of 30 Tab 2-Funconaized Resul of Operati.xls Des0n of Account SUmmary; 710 711 712 59 Main\ of Str liht & Signa Sys. 713 DP S 714 DPW SNPD 715 716 717 597 Mana of Me 718 DP S 719 DP SNPO 72 721 72 59 Ma of Mi. Di Pl 72 DP S 724 DP SNPD 725 72 727 TOTAL DIRIBUTION EXNS 72 72 73 Summa of D11i Expee by Facr 731 S 73 SNPD 733 0 73 Tot D11i Ex by Fac 73 736 901 Supervis 737 CUST S 73 CUST CN 739 740 741 90 Me Rea Expee 742 CUST S 743 CUST CN 744 745 746 90 Custo Recpt & Co 747 CUST S 746 CUST CN 749 758 751 90 Unc Ac 752 CUST S 75 P 50 75 CUST CN 755 75 757 90 Mie, Cus Ac Expee 75 CUST S 75 CUST CN 76 761 76 TOTAL CUSOMR ACCOUNTS EXENS 76 76 Su of Custo Ac Exp by FII 765 S 76 eN 767 SG 768 Toll Cuto ACC Expe by Fac 769 770 907 Suplson 771 CUST S m CUST CN 77 774 77 90 Custo Assi 77 CUST S 777 CUST CN 778 77 780 781 782 90 in & Inir Ad 183 CUST S 784 CUST CN 18 76m 910 Mi Custo Seic 788 CUST S 789 CUST CN IDAHO Normol','".....""nn Tr....ml..lon D'drlbuUon DI"trh...1n Retl Mise 32,30 ..32,302 32,30 .. 167,472 ..167,472 167,472 .. ..... 167,472 ..167,472 167,472 .. 287,66 ..287,66 287,66 .. 71,86 ..71,86 71,86 .. 35,527 ..35,527 35,57 .. 39,52 ..39.520 39,52 . 9,818 ..9,818 9,818 .. 49,33 ..49,33 49,33 .. 10,721,162 ..10,721,162 10,721,162 .. 8,179,249 ..8,179,249 8,179,29 .. 2,541,913 ..2.541,913 2,541,913 .. ..... 10,721,162 ..10,721,162 10,721,162 .. 10,806 ..10,80 .10,80 . 102,111 ..102,111 .102,111 . 112,916 .112,916 112,916 . 1,592,714 ..1,59,714 .1,59,714 . 34,58 ..34,583 34,58 . 1,627,297 ..1,627,297 .1,627,27 . 230;177 ..230,277 .23,277 . 2,00,106 ..2,00,105 .2,00,106 . 2,23,38 ..2,23,38 .2.2,38 . 341,528 ..341,58 .341,58 . ...... (50)..(50\./50). 341,020 ..341,020 .341020 . ....... 15,143 ..15,143 15,143 . 15,143 ..15,143 .15,143 . 4,33,758 ..4,33,758 .4,330,758 . 2,175324 ..2,175,324 .2,175,324 . 2,155,43 ..2,155,434 .2,15543 . ....... 4,33,758 ..4,33,758 .4,33,758 . ....... 17,373 ..17,373 .17,373 . 17,373 ..17,373 .17,373 1,5036 ..1,50,3 1,5036 165 ..165,59 165,59 . 1,66.95 ..1,66,958 .1,668,958 . 3,424 ..3,424 .3,424 . 125,015 ..125,015 .125,015 . 128,43 ..128,439 .128,439 . 624 ..624 .624 . 127 ..127 .127 . Pag 10 of 30 Tab 2-Funtinali Resul of Opras.xis D!gn of Accgun Summaõ79 791 79 79 TOTAL CUSTOMER SERVIE EXENS 79 79 796 Summ of Cuto Serk:e Exp by Fact 797 S 798 CN 79 0 80 Tot Custor Servic Ex by Fac 801 80 80 911 Suisio 80 CUST S 80 CUST CN 80 807 80 912 Delr & SeIn Ex 80 CUST S 810 CUST CN 811 812 813 913 Aderslll Ex 814 CUST S 815 CUST CN 818 817 818 916 MIe. Sa Exe 619 CUST S 620 CUST CN 621 82262 TOTAL SAES EXENSE 624 625 626 Tot Sal Ex~e by Fac 627 S 628 CN 62 Tot Sa Expe by Fac 83 831 Tot Cus Se Ex IncldllI Saes 832 92 Adtr & Gene Sari 83 PTO S 83 CUST CN 83 PT SO 63 837 63 621 0l Supp & exes 839 PT S 84 CUST CN 841 PT SO 842 84 84 92 Of Supp & exes 845 PT S 84 CUST CN 847 PT SO 8484 850 92 Oul Ser 851 PT 5 85 CUST CN 85 PTO SO 85 85 85 924 Pr Insur 857 PT 50 85 85986 625 In & Da 861 PTO SO 86 863 86 626 Emp Pesios & Bene 86 LAOR 5 86 CUST CN 867 LAOR SO 86 869 670 627 Frae Reqts 871 DMC S 872 OMS SO 873 874 IDAHO Noralized ~Transmission Dltrbutlon Dlstrbutlon l!.M 751 --751 -751 . 1,815,521 ..1,815,521 .1.815,521 . 1,507,414 1,507,414 .1,507,414 . 308,107 -.30,107 .30,107 . ..---.. 1,815,521 -.1,815,521 .1,815,521 - ..-... ..-..-. ----.-- .-..... -..---. -.-.... .-.--.. ....... .-..-.- -.-.-.- ......- ---.-.. ....... .-..... ...... .--.-.- 1.815,521 ..1,815,521 -1,815,521 . ...-.. -...-.. 4,58,95 2,259,702 96,54 1,36,70 1,36,70 .- 4,58,95 2,259,70 96,54 1,36,70 1,3,705 -. 161 79 34 48 48 .. .....-. 713,35 351,5n 149,758 212,017 212,017 .. 713,513 351,656 149,79 212,065 212,06 -- ..-..-. .-...- 11.154,576 1569,035)(242,387)(34,154\(34154).. (1,154,576)1569,03\(242,387\134,154\(34,154)-. .-..... -.-.-.. 54,007 270.579 115,257 163,172 163,172 .. 549,007 270,579 115,257 163,172 163,172 -. 1,411,018 695423 296,24 419,372 419,372 .. 1,411,018 695,423 29,224 419,372 419,372 .- 50,757 247,785 105,547 149,426 149,426 .- 50,757 247,785 105,547 149,426 149,426 .. .....- .-..-.- .-....- .-.--.. ....-.. ...-..- .-.-.- Page 11 of 30 Tab 2-Funtilize Result of Oprations,xls Dosptpn of Account Summar; 875 92 Regto Com Exe 876 DMSC S 877 CUST CN 878 DMC SO 879 FERC SG 880 881 88 92 Dute Cha 883 LABO 5 884 LABOR SO 88 88 887 93 Mi Genal Exes 88 PTD 5 88 CU5T CN 890 LABOR 50 891 89 893 931 Rent 89 PTD 5 895 PTD 50 89 897 898 93 Maan of Gen Plan 89 G S 90 CUST CN 901 G SO 909090 TOTAL ADMINITRATIV & GEN EXPENSE 90 90 Suer of A&G Expee by Fact 907 5 90 50 90 SG 910 CN 911 Tot A&G Expens by Fac 912 913 TOTAL OlM EXPENSE 914 40P Steam Depr 915 P SG 1116 P SG 1117 P SG 918 P 5SGCH 919 920 921 40P Nu De 92 P SG 923 924 925 40HP Hy Deti 92 Pre Pacif P SG 927 Pre Ut P SG 928 Post-Merg Pac P SG 929 Poto Uta P SG 93 931 93 40 Oll Pr De 93 P SGllPSG 93 P SSGCT 93 P SSGCH 937 938 93 403TP Tra Deti 94 T SG 841 T SG 94 T SG 94 94 94 94 947 403 Dlstr Deprectln 94 36 Land & Lad RIts DP S 949 361 Sin DP S 950 36 Sta Equen DP S 951 36 Sto Baer Eq DP S 95 36 Po & Tow DPW S 95 36 OH Co DPW S 95 36 UGCon DPW S 95 367 UG Conor DP S 95 36 UnTran DPW S 957 36 Seic DP S 95 370 Me DPW S 95 371 Int Cust Prem DPW S 960 372 Leased Prope DPW S IDAHO Norlized fi Transmisson DIs_uUon DlstrbuUon .B H! 328,784 ..328,76 ..328,76 .-..--. 23 -.23 -.23 (26,75)(13,421\(12.65\.-.. 30,713 (13,421\112.654\328,788 .-328.788 .-... (33,914 1145.77\119.894\1171,249)(121,753\149,49\. (33.914)1145,770)19,894)(171,249)(121.753)(49.496)- 172,612 85.07 36,238 51,302 51,30 .. 233 ..233 .233 - 1.73,777 750,575 102,437 881,766 626,910 254,856 - 1.907,62 835,647 138.674 933.301 678,212 255,89 . .-.... 281,161 138.570 59.026 83,56 83.56 .. 281.161 138,570 59,026 83.56 83.56 - ....... ....... 1,401.389 36782 30,95 73,65 694.110 36,54 . 1.401.389 36,782 30.954 73.65 694,110 36.54 . 10,162,646 4,43,919 1,859,066 3,86,641 3,297,718 24135 32788 501,53 85.152 36,271 36,115 51,35 .328,764 9,666.95 4,36188 1,83,469 3,48,294 3,46,36 241.902 23 (26,75)(13,421)(12,654)..-. 233 ..233 .233 . 10.162,64 4.43.919 1,859,086 3,88.641 3,297,718 242.135 328.788 271,345,83 238.514,28 12,095,467 20,736,082 14,018,880 6,38,413 32,788 2,268.457 2,26,457 ... 2,43,48 2,439,48 .... 1.106,99 1.106,99 ..... 489.907 489,907 -.... 6,30.94 6,30,84 .-.. ...... ..-.-.. 301,146 301,146 .... 71,13 71,813 .... 361,89 361,89 ..-.. 183,151 183151 ...-. 918,00 918,00 ...- 2,40 2,40 .... 3,68,86 3,68,866 ..... 158,68 158,68 -... ...... 3,84,95 3.84,95 -... 742,128 .742.128 .... 80,104 .80104 .... 1,925,45 .1,925,45 ... 3,475.68 -3,75,684 .. 17.46 ..17,46 17,46 .. 14,678 .-14.678 14,678 -. 374.754 ..374,754 374,75 .- .-.-.-. 1,831,032 ..1,831,03 1.831,03 .. 881,96 ..881,96 881,96 .. 154.436 ..154,43 154,43 .. 461,073 ..461,073 461.073 .. 1,367,712 ..1,367,712 1.367,712 .. 53,48 ..53,48 5348 .. 456,974 --45.974 45,974 .- 7,270 .-7,270 7.270 .- 127 .-127 127 .. Page 120f30 Tab 2.Funtionali Resuts of Optios,xls Oescptlon of Account SUmmary; 961 373 S1r Ughl OPW S 96 96 96 40 Gen De 96 G-5ITUS S 96 PT SG 967 PT SG 96 P SE 969 CUST CN 970 G-5G SG 971 PTO SO 9n G-5G SSGCT 973 G-5G SSGCH 974 975 976 40VO Geal Veh 977 G-SG 978 979 98 40 Mi Deti 981 P SE 98 98 98 40P Exent Pla Deecati98P SG 98 P SG 987 988 401 ARO De 98 P S 99 991 9999 TOTAL DEPRECIATION EXPENSE 99 Suary of Amrttion Expee by Fac 995 S 99 DGP 997 DGU 99 SG 99 SO 100 CN 1001 SE 100 SSGCH 100 SSGCT 100 Toi Depr Ex By Fac 100 100 40GP ~ of LT Pl. Ca Lease Gen 1007 i-ITUS S 100 i-SG 100 PTO SO 1010 P SG 1011 CUST CN 1012 P SG 1013 1014 1015 40P Am of L T Pl. Cap Lea Steam 1016 P SG 1017 P SG 1018 1019 1020 40lP Amo of L T PI.1i Plant 1021 ,"SITUS S 1022 P SE 1023 i-G SG 1024 PTO SO 1025 CUST CN 102 ,"SG SG 1027 i-G SG 1028 P SG 102 i-G SSGCT 103 i-G SSGCH 1031 P SG 1032 103 1034 40 Am of LT Plant. Mig Pl 1035 P SE 1036 1037 103 40 _ofLT-..OlPl 103 P SSGCT 104 1041 104 104 40HP Amr1 of Otr El Pl 104 Pre- Paci P SG 104 Pre Ut P SG 104 Posl-Mer Plant P SG IDAHO Noralize ~Tranmission Dlstibulion Dlullon BI !! 32,296 ..32,296 32,296 .. 6,133,22 ..6,133,262 6,133,262 .. 7n,59 117 164,641 612,837 612,837 .. 28,3n 19,901 8,4n .... 48,82 34,236 14,583 .... 2,43 2,43 ..... 53,45 ..53,45 .5345 . 268,767 184,587 82,39 1,785 1,785 .. 98,04 48,48 206.79 292,767 292.767 .. 1,011 69 310 7 7 .. 8,926 6,131 2,737 59 59 .. 2.174.43 73,583 479,94 96,90 907,45 53.45 . ....... ....... ....... ...... ....... ....... ...... ....... ....... 22.850.187 11.800,392 3,955,624 7,094.171 7.04,716 53,455 . 6,910,85 117 164,641 6,746,09 6,746.09 .. ...... ....... 14,239,865 10,656.94 3,581,140 1,785 1,785 .. 98,04 485,48 206.79 292,767 292,767 .. 53455 ..53,45 .5345 . 2.43 2,43 ..... 498,83 49,03 2.737 59 59 .. 159.696 159.379 310 7 7 .. 22,85,187 11,80.392 3,955,624 7.09,171 7,04,716 53,455 . ....... ....... 98,35 48.472 20,647 29,231 29,21 .. ....... 9,44 ..9.44 .9,44 . ....... 107,79 48,472 20,647 38,676 29.231 9.44 . ..... ....... ....... 20,401 .7,56 12,83 12.83 .. 244 244 ..... 391,888 34,713 41,916 258 25 .. 1.649,951 813,181 34,38 49,38 490,38 .. 197,079 ..197,079 .197,079 . 34,518 30,226 37,06 228 22 .. 18,730 16,714 2,00 12 12 .. ....... ....... 331 295 35 0 0 .. 1,08 1,08 ..... 2.62.223 1,49,45 43,967 70.801 50n2 197,079 . ....... ....... 7,480 7,48 ..... 7,48 7,48 ..... 138 138 ..... 2.313 2,313 ..... ....... Page 13 of 30 Tab 2-Functionallz Result of Operations,xls D!!on of Accunt SUmmry: 1047 104 104 T ot Amolzon of Limit Ter Plnt 105 1051 105 40 Amo of Ot Et Plt 105 GP 5 105 105 105 1057 40 Am of Pl Acit Ad 105 P 5 105 P SG 106 P SG 1061 P SG 106 P SO 106 106 407 Am of Prp Los, Uni Pla et 106 DP S 106 GP SO 1067 P SG-P 106 P SE 106 P SG 107 P TROJ 1071 1072 1073 TOTAL AMIZATIO EXENSE 1074 1075 1076 1077 Su of Amrt Exe by Fac 1078 5 1079 SE 108 TROJP 1081 DGP 108 DGU 108 SO 108 SSGeT 108 SSGCH 108 CN 1087 SG 1088 Tot Ai Ex by Fac 108 40 Tax Ot Th In 109 DMSC S 1091 GP GPS 109 GP SO 1093 P SE 109 P SG 109 OMSC OPRV-IO 109 GP EXCTAX 1097 GP SG 109 109 1100 1101 1102 1103 1104 41140 De 1/_ Tax Ct . Fed 1105 PTO DGU 1106 1107 1108 1109 41141 De _ Tax Ct . Idho 1110 PT DG 1111 1112 1113 1114 TOTAL DEFERRED ITC 1115 1118 1117 427 In on LOfTen De 1118 GP 5 1119 GP SNP 1120 1121 1122 428 Am of De DIc & Exp 1123 GP SNP 1124 1125 1126 42 Amoi of Pr on De 1127 GP SNP 1128 1129 1130 431 Ot In Expee 1131 NUTIL OTH 1132 GP SO IDAHO....sll'.d ....""1""T..ne...1n DIstbution DI."'hull""R"tal Mise 2,451 2,451 .-.-. 2,743,949 1,54,85 455,614 739,477 53,95 206,524 - ...... .....-- --..-.. ..-.... ....... 331,38 331,38 ..... ....... 331,388 331,38 --..- -...... .-..-.. ....... -...... 20,146 20,146 ..--. 123,58 123,58 ..... 143,731 143,731 -...- 3,219,088 2,02978 45814 739,477 53953 20.524 . 20,401 .7,56 12,83 12,83 .. 244 244 --... 123,58 123,58 ....- ....... ..-.... 1,746,301 861,65 367,03 519,616 519,616 .- 7,48 7,48 ..... 331 295 35 0 0 .. 206.524 .-20.524 .206,54 . 1,112,20 1,03,720 80,98 499 49 .. 3,219,06 2,023,978 455,614 73,477 53,95 206,524 - ...-... 4,58,159 2,116,626 88745 1,58,788 1,54,93 36,854 . 490,56 22,45 94,765 169,341 165,398 3.94 . 35,94 35,94 .-.. ..-.... ....... ....... ....... 5,111,661 2,379,022 980,510 1,752,129 1,711,33 40,797 . (218,44)(107,661)(45,85)(64,924)(64,924).. /218,44)(107,661\(45,859\64,924)(64,924).- ....... ....-.. (218,44)(107,661)(45,859)(64,924)/64,924).. 3,35,85 1.5,88 64,079 1,158,08 1.131,124 26,ll . 15,706,216 7,250,389 3,03,072 5,421,756 5,295,513 126,242 . 19,061,071 8,79,075 3,68,151 6,579,84 6,426,637 153.208 . 431,88 199,369 83,43 149,08 145,614 3,471 . 431,88 199.369 83.430 149,08 145,614 3,471 (3,318 (1,53)(641\(1,145\(1.119)(27). (3,318)(1,53)641\(1.145\(1.119)27)- ...-... ....... Page 140130 Tab 2-Funliz Resul of Oprations,xls Ducr!on of Acount SUmmary; 1133 GP SNP 1134 1135 1136 43 AFUOC . Bo 1137 GP SNP 1138 1139 1140 Totl El Inret Deon fo Tax 1141 1142 Non Por of Intt 1143 427 NUTIL NUTIL 1144 428 NUTIL NUTIL 1145 429 NUIL NUTL 1146 431 NUTIL Nun 1147 1148 T ola No Inest 1149 1150 Total Inret Deucti fo Tax 1151 1152 1153 419 Intet & Dividends 1154 GP S 1155 GP SNP 1156 Tota Op Des for Tax 1157 1158 1159 41010 De In Tax . Fedra 1160 GP S 1161 P TROJD 1182 PT DGP 1163 LABOR SO 1164 GP SNP 1165 P SE 1166 PT SG 1167 GP GPS 1168 DITEXP D1TEXP 1169 CUST BADOEBT 1170 CUST CN 1171 P 1ST 1172 DPW SNPD 1173 1174 1175 1176 1177 41110 De In Tax . FedalR 1176 GP S 1179 P SE 1180 PT DGP 1181 GP SNP 1182 PT SG 1183 GP GPS 1184 LABOR SO 1185 PT SNPD 1186 CUST CN 1187 P SGCT 1188 DITEXP DITEP 1189 P TROJD 1190 P SSGCH 1191 1192 1193 1194 1195 TOTAL DEFERRED INCOME TAXES 1196 SCHMAF Ad . Flo Thro 1197 SCHMAF S 1198 SCHMA SNP 1199 SCHMAF SO 1200 SCHMAF SE 1201 SCHMAF TROJP 1202 SCHMAF SG 1203 1204 1205 SCHMP Add . Pe 1206 P S 1207 P SE 1208 LABOR SNP 1209 SCHMAP-S SO 1210 SCHMAP SG 1211 DPW BADDEBT 1212 1213 1214 SCHMT Adds. Temary 1215 SCHMAT-SITUS S 1216 P SSGCH 1217 DPW CIAC 1218 SCHMAT-SNP SNP IDAHO!1 ~Tralsslon Dlsbutlon DIsttlon BI !! 1,677,199 774,2 323,99 578,96 56.48 13,461 . 1,677199 774,238 323,99 578,96 56,48 13,461 - (1,614,618 (745,349)1311,901 (557,36)(54,38)112,978). (1,614,618 (745,3491 1311,90)(557,36)154,381 112,9781 - 19,55,219 9,025,80 3,777,029 6,749,388 6,59,23 157,156 - .-.-... .-.---. .--.... ....... ..--... 19,55,219 9,025,80 3,777,029 6,749,388 6,59,233 157,156 . --.-... (2,305,00)(1,08.051)(44273)(79,685)(m,157)(18,527). (2,30,00)(1,08,051)144,273)(79,685)(m,157)(18,527)- 13,167,03 6,78,236 2,54,561 4,5,233 4,43.40 105,833 . 901 901 ..... -.-...- 1,878,374 812,70 110,916 95,754 678,80 275.96 . 1,21 55 23 415 40 10 . 46,018 46,018 ..... (2,222)(1,55)(66).... 58 27 11 20 19 0 . 2,373,50 1,478,66 45,90 44.93 44,35 58 - 68,09 -.68,094 -11,09 . 96 -.96 .96 . 9,252 9,252 ..... ---.... 17,961,179 8,842,800 3,104,956 6.013,423 5,561,98 451,437 . (11,156,578)(5,150,160)(2,155,189)(3,851,29)(3,761,55)(89,674). (48,246)(48,246).... .-.... (99,477)(45921)(19,217)(34,33)(3354)(80). (418,391)(29340)(124,981).-.. (30,59)(14,123)(5,910)(10,561)(10,315)(248). (981,784)(424,782)(57,973)(499,029)(35.795)(144,234). (1,82)(1,277)(54).... -.-... (21,829)(21,829).... 845,208 526,55 160,566 158,087 157,881 20 . (35.737)(35737).... ...... 12,36,047)15,942,729)2,203,247)14,237,071)14,00,324)(234,746)- 5,576,132 2,90,071 901,70 1,776,35 1,55,66 2111,691 . .-..... ....... ...... ..-.... ...... -.....- -....-. .--... 5,73 5,73 ..-.. 61,789 26,73 3,649 31,407 22,32 9.77 . 84,768 278,99 41,66 322,110 231,60 90,50 . 7,198 3,158 549 3,491 2,570 92 . -.-..-. 717,467 314,618 45,862 357,00 256,50 100,50 . (439,96)(231,296)(27,166)(181,01)(137,75)(44,026). .--... 3,073,50 ..3,07350 3.073,50 .- 3,424,391 1,59,72 676,63 1,15303 1.150,931 2,107 . Page 150f30 Tab 2.FunionaHze Results of Operations.xls 1219 1220 1221 122 1223 1224 1225 1226 1227 1228 1229 123 1231 123 1233 123 1235 123 1237 123 123 1240 1241 1242 1243 1244 1245 1246 1247 1248 1249 125 1251 125 125 1254 1255 125 1257 1258 1259 1260 1261 1262 1283 126 1265 126 1267 1268 126 1270 1271 1272 1273 1274 1275 1276 1277 1278 1279 1280 1281 1282 1283 1284 1285 1286 1287 1288 1289 129 1291 1292 1293 1294 1295 129 1297 129 129 130 1301 130 130 130 Despton of Accoun Sumary: P P SCHMAT-5E P SCHMT-GPS SCHMAT-5 SCHMAT-5NP CUST P BOOKOEPR TOTAl SCHEDULE. M ADDIONS SCHMDF De . Flo Th SCHMO SCHMDF SCHMO SCHMD De . Per SCHMP P PTO SCHMDP P SCHMP-50 SCHT De. Tem GPDP SCHMDT-5NP SCHMOT SCHMDT CUST P SCHMT-5G SCHM-GPS SCHMDT-50 TAXDEPR OPW TOTAL SCHEDUL. M DEDUTI TOAl SCHEDU. M ADTMENTS TROJO SG SE SG GPS SO SNPO CN SGCT SCHMDEP S DGP DGU S SE SNP I8T SG SO S BAODEBT SNP CN TROJO DGP SE SG GPS SO TAXDEPR SNPO IDAHO!t fæ Transssion D!sul!on DIution BI MI 94,165 94,165 -.... .....-. 1,45743 1,4264 3,341 28,75 20,44 8,312 . 1,27,467 1,237,467 ..-.. 80,614 37,214 15,573 27,82 27,180 64 . 876,146 33,233 95524 447,39 361,149 45,447 40,79 1,375,284 64,48 271,744 463,76 46,230 84 . ....... 56,99 58,993 ...-. 27,60,203 13,629,259 4,299,58 9,673,3 9,54,656 124,70 . 36,83,551 18,815,86 5.33,226 14,68,461 14,50,625 138,04 40,79 39,55,03 19,130,48 5,381,087 15,042,46 14,763,129 238,54 40,79 ..-.... .-..... -...... ..-.--. ....... 289,507 289,507 ..... 21,472 10,58 4,50 8,38 6,38 .- ....... (0)(0)-...- 1,41,760 623,79 85,142 73,819 521,018 211,80 . 1,752,739 923,888 89,65 739,201 527,40 211,80 - (62,820)(286,58)(119,928)(214,30)(209,316)(4,99). 179,426 -.179,426 179,42 -. 3,53,39 1,649,476 700,650 1,189,273 1,189,273 -. 2,55 1,156 491 903 861 28 13 2,373 1,076 457 64 801 26 13 ...-... 1,626,285 1,62,285 ..... (151,116)(75,3)(27,189)(46,585)(47.45)(1,131). 3,66,98 1,707,070 725,115 1,230,79 1,230,79 .. 3,401,697 1,596,976 373,39 1,431,32 1,198873 232,45 . 42,537,70 18,1108 9,193,616 14,50,007 14,185,341 323,66 . .-..... 54,180,482 25,05,191 10,84,608 18,278,66 17,728,60 55,051 26 55,93221 25,979,08 10,936,259 19,017,88 18,256,00 761,85 26 116,379,183)(6,84,598)(5,55,17 )(3,975,14)(3,482,877)(523,30)40,767 NOTE: Poit Sch M amn1 Ine taab Inco an th re ta expens.Nee Sc M amnts dee table inme an th Inase ta ex. 4011 Sia In Taxes I8T I8T_bIEn~ P I8T TOTAL STATE TAXS Cal ef Taxab In: Op RevenuOp De: o & M Expees Deecli ExpeAmor Expee Taxes Ot Th In Inerl & Diid (AFUOC-Equl) MIe Reen & ExpeeTot 0p DesOt De:Intt Deuc Intt on PCRBSSch M Ad_ Inc Bee St Taxes Sta Inco Taxes Tot Tax In Tax Rat Fed In Tax. Cald Adjlmen to Calula Tax:4010 PM! P4010 R_.Eney~ P4010 P IBT SE SG IBT SE SG SO 492,496 48,206 (73,078)79,36 74,176 (29,347)34.5 (3,062)(3,023)45 (493)(461)182 (215) (34,513)(34,513)..... ...... 45,921 44,670 (72,623)78,874 73,715 (29,165)34,324 34,476,324 278,722,912 24,957,52 41,79,892 34,05,931 6,781,2 95,754 271,34,83 23,514,285 12,09,467 20,73,08 14,018,88 6,38,413 328,788 22,850,187 11,80,39 3,955,624 7,09,17 7,04,716 53,45 . 3,219,06 2,023,978 45614 73,477 53,95 206,54 . 5,111,661 2.379,02 98,510 1,752,129 1,711,33 40,797 . (2,30,00)(1,06,051)(44273)(795685)(77,157)(18,527). 1241,057)(247,198)2,542 3,59 3,59 .. 299,98,685 253,40,428 17,04,48 29,529,773 22,53,323 6,670,66 328,788 19.55,219 9.025,80 3,77,029 8,749,38 6.92,233 157,156 . ....... (16,379,183)(6,84,59)(5,171)(3,975,14)(3,492,871 (523,30)40,767 9,56,238 9,442,08 (1,419,164)1,541,316 1,44,49 (569,916)870,73 45,921 44,670 (72,62)78,874 73,715 (29,165)34,324 9,109,317 8,99415 (1,34,54)1,46,44 1,36,784 154,752)63,40 3500%35.00%3500 35.00 35,OO 35.00 3500% 3,188,261 3,147,69 (471,289)511,855 478,374 (189,263)222,743 ..-.--. (1,77,59)(1,777,59)...-. ....--. Page 16 of 30 Tab 2-Funonallze Resuts of Operations,xls Deription of Acount Summar; 130 4010 LABO S 130 Fed In Tax 1307 130 TOTAL OPERATING EXPENSES 130 310 Lan and Lan Righ 1310 P SG 1311 P SG 1312 P SG 1313 P S 1314 P SSGCH 1315 1316 1317 311 Stct and Imprvemnt 1318 P SG 1319 P SG 132 P SG 1321 P SSGCH 132 1323 1324 312 Bo Pl Equip 1325 P SG 1326 P SG 132 P SG 1328 P SSGCH 1329 133 1331 314 Turat Uni 133 P SG 133 P SG 133 P SG 133 P SSGCH 133 1337 133 315 Accsor El Equip 1339 P SG 134 P SG 1341 P SG 134 P SSGCH 134 134 1345 134 1347 316 Mie Po Pl Equpm 134 P SG 1349 P SG 135 P SG 1351 P SSGCH 135 135 135 317 St Pl ARO 135 P S 135 1357 135 SP Unsi St Pla. Ac30 135 P SG 136 1361 136 1363 Tot Ste.. Producton P1nt 136 136 136 Su of St Pruc Pl by Fac 1367 S 136 DGP 1369 CGU 1370 SG 1371 SSGCH 1372 Tot St Prouc P1anl by Fac 1373 320 Lad an Lan Right 1374 P SG 1375 P SG 1376 13n 1378 321 SIN an Imements 1379 p SG 136 P SG 1381 138 138 32 Reac Pl Equ 136 P SG 1385 P SG 138 1387 136 323 Turbnerat Un 1389 P SG 139 P SG IDAHO~~Treslon Distrbution DItin BI !! -...-- 1,410,671 1,370,106 I (471,289)1 511,855 478,374 (189,263\222,7431 309,510,973 259.081,664 17,801,694 32.627,615 39,373.187 13,075,86 914,643 140,88 140,88 .--.. 2,104,588 2,104,588 ..-.. 3,195,812 3,195,812 .... ...... 71,431 71,431 ..--. 5,512,720 5,512,72 ..... 14,216,64 14,216,64 ---. 19,88,80 19,88,8 ..... 11,122,324 11,122,324 --... 3,039,361 3,039,361 ..-.. 48,247,135 48,247,135 ..... 44,163,117 44,163,117 ..... 40,38,34 40,389,34 .-... 75,83,869 75,08869 ..-.. 23,507,88 23,507,889 ...-. 183,144,223 183,144,223 ----. 8.920,979 8,92,979 -... 8,785,80 8,785,80 ..... 24,624,43 24,624,43 .-.. 3,140,03 3,140,03 .-..- 45,71,254 45,471,254 -.-.- 5,31,68 5,331,68 ....- 8,428,320 8,428,32 ...-. 4,120,2 4,120,200 .-.- 2,692,841 2,692,841 .-.-. 20,573,04 17,880,204 .-.-- 297,473 297,473 .-.-. 32.186 32,188 -.-.. 758,65 756,65 -.... 180,230 180,230 .-... 1,55,54 1,55,54 ..... --..... -.---.. 31.831 31,831 ..... 31,831 31.831 ..-.- 3053,752 30536752 ..... ....-.. .....-. ...-... 271,90,96 271,90,96 .-... 32,631,786 32,631,78 -.... 30,53,752 30,53.752 ..... .-.-... ..--... ...-... ....... ....... ....-.. ....... ....... ---.... .--.-.. ....-.. Page 17 of 30 Tab 2-Funtionalize Result of Operations.xls QUcrPtion of Accnt Summar: 1391 139 1393 324 Land an La Rigts 1394 P SG 139 P SG 139 1397 139 325 MIe. Pow Plant Equipnt 139 P SG 140 P SG 1401 140 140 140 NP Un Nuar Pl . Ac 30 140 P SG 140 1407 140 140 TDt Nu Prod Plat 1410 1411 1412 1413 Su of Nuar Pruc Pl by Fac 1414 DG 1415 DGU 1416 SG 1417 1418 Tot Nu Pl by Fac 1419 1420 33 lan and La Right 1421 Prr Pac P sa 1422 Pr Uth P sa 1423 Pot-M Pa P SG 1424 Po-M Uth P SG 1425 1426 1427 331 Str an imprem 1428 Prr Pall P SG 1429 Pr& Ut P sa 1430 Pot-M Pac P SG 1431 Po-Meier Ut P sa 143 143 143 33 ReserØÎ, Da & Waliwys 1435 Pre- Pac P SG 143 Pr Ut P SG 1437 Pot-M Pac .P sa 143 Pot- Uia P SG 143 144 1441 33 Wat Whe Tur, & a- 1442 Pre Pac P sa 144 P..Me Ut P sa 144 Pos-Mer Pac P SG 144 Pot-M Ut P SG 144 1447 144 33 Acor EIe Equ 144 Prr Pac P SG 145 Pre- Uth P SG 1451 Pot- Pac P SG 145 Po-M Ut P SG 145 145 145 145 1457 33 Mise. Po Pl Equ 145 Preer Pde P SG 145 Pre- Ut P SG 146 Post-Me Pac P SG 1461 Posrg Ut P SG 145 146 1464 33 Ro, Ra & Br 146 Pr Pac P SG 146 Pre Ula P SG 1467 Pos-Mge Pac P SG 146 Po Ut P SG 1469 1470 1471 337 Hy Pla ARO 1472 P S 1473 1474 1475 HP Uncssifd Hyro Pl . Ace 30 1476 Prge Pac P S IDAHO I p......I..n Transssion Distrbution Dlstrbulion Reian Mise .....- -.-... ...-... ...--.. --.-... -..--.. -.----. .-.-... .--..-. ....... ..-... .--...- ...... ...-.- 642,707 64,707 ..... 320,99 320,99 -.... 188,841 188,841 ..... 38,447 38,447 -.... 1,190,993 1,190,993 ..-.. 1,297,95 1,27,95 -..-. 32,181 32,181 ..... 3,024,981 3,024,981 -.... 42,497 429,497 .--.. 5,074,616 5,074,616 ----- 9,171,36 9,171,36 ..... 1,28,683 1,26,683 .... 5,479,647 5,79,647 .-.. 2.5,077 2,592,077 ..... 18,471,774 18,471,774 ..-.- 1,985,763 1,9,76 .-... 573,30 57330 ..-.. 2,148,925 2,148,92 ..... 76,05 76,05 --... 5,476,04 5,476,04 --..- 30,591 30,51 .-... 240,03 240,03 ..... 1,8553 1,853,53 --.-. 207,03 207,03 .... 2,60,196 2,60,196 .-.-. 82,94 82,94 ..... 11,968 11,96 ..-.. 59,407 59,407 -.... 784 784 ..... 155,107 155,107 -.-.. 280,44 280,44 .--.. 50,136 50,136 ...-. 476,748 476,748 .-.-. 35,813 35,813 ..-.. 843,137 843,137 ---.. -..-. -....-. -..-.-. Page 18 of 30 Tab 2-Funnalize Reult of Opratins.xls Descript of Account Summary: 14n f'rge Uta P SG 1478 Post-Mr Pa P SG 1479 P SG 148 1481 148 Tota Hydraulic Plant 148 148 Summ of HyraHc Pl by Fac 148 S 148 SG 1487 DGP 1488 DGU 1489 Tota Hylic Plant by Fact 1490 1491 34 Lan an Lan RlglS 1492 P SG 1493 P SG 1494 P SSGCT 1495 1496 1497 341 S1rtu an ImnlS 1498 P SG 149 P SG 150 P SSGCT 1501 1502 150 342 Fue Ho, Pr & Accsor 150 P SG 150 P SG 150 P SSGCT 1507 150 150 34 Pr Moars 1510 P S 1511 P SG 1512 P SG 1513 P SSGCT 1514 1515 1516 34 Genat 1517 P S 1518 P SG 1519 P SG 1520 P SSGCT 1521 152 1523 34 Acso Et Pla 1524 P SG 1525 P SG 1526 P SSGCT 1527 1528 1529 153 1531 34 Mi. Po Pl Equme 153 P SG 153 P SG 153 153 153 347 Ol Prit ARO t537 P S 153 153 154 OP Uncsl Ol Prod PIa :i 1541 P S 154 P $G 1543 154 154 Tota Otar Producton Plant 1546 1547 Sum of Ol Prn Pl by Fac 154 S 1549 DGU 155 SG 1551 SSGCT 155 Tot of Ol Pr Pl by Fac 1553 155 Expel Pl 155 103 Expeen Plant 155 P SG 1557 Tota Exarmelltal Plant 155 1559 TOTAL PRODUCTION PLA 156 35 Land an Land RlghlS 1561 T SG 1562 T SG IDAHO!l f!TransmissIon Dlstrbutlon DistrbutIon !!.f --..... .-...-- ....... ....... 33,0.867 33,,867 ..-.- .--.-.. 33,82,867 33,820,867 ..--. .-.--.. -..--.. 33,820,867 33,820,867 .-.. 1,30,887 1,30,887 ..-.. .-..... ......- 1,30,887 1,302,887 ---.- 6,53,48 6,53,48 -..-- 10,337 10,337 -.... 260,65 260,654 ---.. 6,80,474 6,80,474 ...- 399,00 39,00 .--.- 7,339 7,33 .-... 138,85 138,853 -.-.. 54,195 54,195 --... ---.--. 46.821 46,821 -.... 88,874,206 88,874,206 ..... 3,09,03 3,09,03 .-..- 92,017,06 92,017,06 -.-.- ..--.-. -...--. 12,5453 12,54,53 ..... 976,292 976,2 .-... 13,524,826 13,524,826 .---- 6,812,651 6,812,651 .---- 9,470 9,470 -...- 189,00 189,00 ---.. 7,011,121 7,011,121 .... 40,374 402,374 ..... 714 714 ...-. 40,088 40,068 --... .-..-.. ...-.-. -...... .-.--.. .-.-.. 121,609,654 121,60,654 --... -...... ...-... 116,94.821 116,94.821 ..... 4,66,83 4,660,833 .-... 121,60,654 121,60,65 .-... ....--. ..-..-. 45,967,273 459,967.273 ..... 1,282,4n .1,282,4n ..-. 2,94,96 .2,94.96 .... Page 19 of 30 Tab 2-Functionallz Results of Opraion.xls Dncrptlon of Account Summary; 156 T SG 156 156 156 35 Strre an Impem 1567 T S 156 T SG 1569 T SG 1570 T SG 1571 157 1573 35 Sl Equipt 1574 T SG 157 T SG 157 T SG 1577 1578 1579 35 Tow an Fixre 158 T SG 1581 T SG 158 T SG 156 158 158 35 Po an FI 158 T SG 1587 T SG 158 T SG 1589 159 159 35 C1ai an Grad 1592 T SG 159 T SG 159 T SG 1595 159 1597 357 Undgr Cond 159 T SG 159 T SG 160 T SG 1601 1602 160 35 lJ Con 160 T SG 160 T SG 160 T SG 1607 160 160 36 Roa an Tra 11110 T SG 1611 T SG 1612 T SG 1613 1614 11115 TP tJsll Tra Pl. Ac30 1616 T SG 1617 1618 1619 TOO Unssi Trans Su Plnt . Acc 30 162 T SG 1621 1622 1623 TOTAL TRAMISSION PLA 1624 Summai of Transmllo Plt by Fact 1625 DGP 1626 DGU 1627 SG 1628 Tota Transmision Plan by Fac 1629 36 La an La Ri 163 DPW S 1631 163 1633 361 S_es an Imemnts 163 OP S 163 163 1637 36 Slaon Equ 163 OP S 163 164 1641 36 Sto Ba Equipt 1642 OP S 164 164 164 36 Po, Tow & Fix 164 OP S 1647 164 IDAHO Noall".d ~Transmiion D1tr_on Dlstrlbutin ßI M! 1,35,99 .1,35,99 .... 5,58,451 .5,58,451 ... ...... 46,471 .46,471 .... 1,105,371 .1,105,371 ... 2,284,997 .2,284,997 .... 3,85,64 .3,854,840 .... 8,117,569 .8,117,569 .... 11,64,629 .11,8,62 .... 42,133,29 .42,13396 .... 62,091,493 .62,091,493 .... 9,45.34 .9,45349 .... 7,68,48 .7,68,48 .... 8,54,912 .8,54,912 .... 25,681,746 .25,661,746 .... 4,151,09 .4,151,09 .... 7,160.36 .7,160,36 .... 25,588,30 .25,58,63 .... 36,90,09 .36,90,093 .... , 12,55,99 .12,55,99 .... 9,589,45 .9,589,45 .... 19,981,273 .19,981,273 .... 42,121,717 .42,121,717 .... 38 .385 .... 9,64 .9,64 .... 188,00 .188,00 .... 198,28 .198,28 .. ....... 61,60 .61,60 .... 383,854 .3885 ... 44,462 .44,46 .. 114,33 .114,33 .... 29,92 .29,92 .... 54,579 .549,579 .... 69,83 .693,83 .. 1,32,36 .1,326,38 .... 1,326,38 .1,326,38 .... ....... ....... 178,896,225 .178,89,25 .... ....... ...... 178,89,225 .178,896,225 .... 178,896,225 .178,896,225 ... 1,257,219 ..1,257,219 1,257,219 .. 1,257,219 -.1,257,219 1,257,219 .. 807,99 ..807,99 807,99 .. 807,99 ..807,99 807,99 . 25,98,88 ..25,98,880 25,98,88 .. 25,982,88 .25,98,880 25,982,880 .. ....... ...... 54,90,53 ..54,90,53 54,90,53 .. 54,90,53 ..54,90,53 54,90,53 .. Pag 20 of 30 Tab 2-Functinalized Results of Operation,xls Ducptlon Of Account Sumiary; 1649 365 Oveiad Co 165 OP S 1651 165 165 36 Un Conui 165 OP S 165 165 1657 165 1659 166 367 Un Con 1661 DP S 166 166 166 36 Line Trafor 1665 OP S 166 1667 166 36 Seics 1669 OP S 1670 1671 1672 370 Mers 1673 OP S 1674 1675 1676 371 Inta on Cus' Prem 1677 DP S 1678 1679 1680 372 Leed Pr 1681 DP S 166 168 168 373 Street LlIS 1685 DP S 166 1687 168 DP \J Dil Pla - Ac 30 1689 DP S 169 1691 1&9 OS IJ DI Sub Pla- Ace 30 168 DP S 1694 1695 169 1697 TOTAL DIBUTION PLNT 1698 1699 Su Of Ditrbu Pl by Fac 170 S 1701 0 1702 Totl Diti Plant by Fac 1703 38 la an La RIgIS 170 G-SIT S 1705 CUST CN 170 PT SG 1707 G-G SG 170 PT SO 170 1710 1711 39 St an Imem 1712 G-SITUS S 1713 PT SG 1714 PT SG 1715 CUST CN 1716 G-SG SG 1717 PTD SO 1718 1719 1720 391 0l Fum & Eq 1721 G-ITUS S 172 PT SG 1723 PT SG 1724 CUST CN 172 G-SG 50 172 P SE 1727 PTD SO 1728 G-SSGCH 1729 G-SG SSGCT 173 1731 173 39 Trapo Equ 173 G-IT S 173 PTD SO IDAHO~~Tramllon Dlslrbulln Dls!rution Bs M! 32,746,326 ..32,746,326 32,746,32 .. 32,746,326 ..32,746,326 32,746,32 .. 6,747,46 ..6,747,46 6,747,46 .. 6,747,46 ..6,747,46 6,747,46 .. 22,09,643 ..22,09,64 22,09,64 .. 22,09,64 ..22,09,643 22,090,64 .. 60,612,36 ..60,612,36 60,612,365 .. 60,612,36 ..60,612,36 60,612,36 .. 24,791,00 ..24,791,00 24,791,00 .. 24,791,00 ..24,791,003 24,791,00 .. 13,73,38 ..13,7338 13,73,38 -- 13,73,3 ..13,738 13,73,3 .. 160,3 .-160,36 160,36 .. 160,3 ..160,360 160,36 .. 4,873 ..4,873 4,873 .. 4,873 ..4,873 4,873 .. 58,73 ..58,73 58,73 .. 58,732 ..58,732 58,732 . 1,94,99 ..1,94,99 1,94,99 .. 1,94,99 ..1,94,99 1,94,99 .. ....... ...... 246,379,772 ..24.379,772 24.379.m .- 246,379,m ..246,379,m 246379.m .. 246.379.m ..246,379.m 246.379.772 .. 197,63 30 41.84 155,763 155.76 .. 45,86 ..45,66 .45,86 . 20 14 6 .... 74 51 23 0 0 .. 32.196 158.79 67,641 95.761 95,761 .. 56,789 158689 109,516 297,38 251,524 45,66 . 9,81.05 1,472 2,079,42 7,740.162 7.740,162 .. 21,59 15,189 1170 .... 95.169 66,740 28.429 .... 48,937 ..48,937 .48,93 . 245,63 168,70 7530 1.631 1,631 .. 5,967,752 2,941,216 1,252,847 1,77689 l,m,88 .. 16,641,211 3,193,318 3,44.473 10,005,419 9,515,48 48,937 . 93266 141 198,66 73,46 739,46 .. 16,79 11,77 5,016 ... 16,99 11,919 5.077 ... 256,25 ..256,265 .25,2 . 295,319 202.822 90,5 1,961 1,981 .. 11,34 11,34 ....- 3,981,018 1,962,051 83,76 1,163,207 1,18307 .. 12,897 8,857 3,95 86 86 .. 828 569 254 5 5 .. 5,529,724 2,209,478 1,139,257 2,180.989 1,924,724 256,2 . 4,763,954 717 1.012,911 3,77,32 3,77,326 .. 478,472 235.816 100,449 142,208 142,208 .. Pag 21 of 30 Tab 2-Funonalize Resul of Opon,x1s Descrtplln of Account Summary; 173 G-SG SG 173 CUST CN 1737 PT SG 1738 P SE 1739 PT SG 1740 G-SG SSGCH 1741 PT SSGCT 1742 1743 1744 39 Stre equint 1745 G.SITUS S 1746 PT SG 1747 PT SG 1748 PTO SO 1749 G-SG SG 1750 PT SSGCT 1751 1752 1753 394 Tools, Sho & Garag Equimet 1754 G.SITUS S 1755 PT SG 1756 G-SG SG 1757 PTO SO 1758 P SE 1759 PT SG 1760 G.SG SSGCH 1761 G-SG SSGCT 1762 1763 1764 395 Laboato Eq 176 G-SITU S 1766 PT SG 1767 PT SG 1768 PTO SO 1769 P SE ino G-SG 1771 G-G SSGCH 1772 G-SG SSGCT 1773 1774 1775 39 Pow Opte Equnt 1776 G-IT S 1m PT SG 1778 G-SG SG 1779 PT SO 178 PT SG 1781 P SE 1782 P SSGCT 1783 G-SG SSGCH 1784 1785 397 Com Equi 1786 COM_EQ S 1787 COM_EQ SG 1788 COM_EQ SG 1789 COM_EQ so 1790 COM_EQ CN 1791 COM_EQ SG 1792 COM_EQ SE 1793 COM_EQ SSGCH 179 COM_EQ SSGCT 1795 179 1797 39 Mlsc, Eq 1798 G-SITUS S 179 PT SG 180 PT SG 1801 CUST CN 180 PTO SO 180 P SE 180 G-SG SG 180 G-SG SSGCT 180 1807 180 39 Col MI 180 P SE 1810 MP Unslf Mi Plan P SE 1811 1812 1813 39 WIDCO cap Lease 1814 P SE 1815 1816 1817 Reme Cap Leases 1818 1819 182 101139 Gel capi Leases IDAHO~~Transmision D!stlon pItrbuUon .B Ml 90,2 622,411 277,83 6.017 6,017 .. ....... 60,96 42,753 18,211 .... 49,579 49,579 ..... 9,43 6,615 2,818 .... 20,610 14,154 6,318 137 137 .. 2,746 1,926 820 .... 6,312,021 973,972 1,419,361 3,918,68 3,918,688 .. 63,107 95 134,68 501,328 501,328 .. 20,293 14,231 6,06 .... 40,727 28,561 12,166 .... 28,463 14,028 5,975 8,46 8,46 .. 177,08 121,619 54,289 1,176 1,176 .. 6,581 4,615 1,96 .... 90,254 183,149 215,141 510,96 510,96 .. 1,621,40 243 34,301 1,27785 1,27785 .. 169,912 119,156 50,756 .... 1,09,03 751,370 33,39 7,26 7,264 .. 237,736 117,166 49,90 70,65 70,65 .. 46 468 ..... 261,191 183,168 78,023 .... 103,073 70,789 31,599 68 68 .. 4,602 3,161 1,411 31 31 .. 3,492,416 1,245,523 890,397 1,35,49 1,35,495 .. 1,3455 201 284,472 1,05,881 1,05,881 .. 3,64 2,55 1,087 .... 50,06 35,112 14,957 .... 315,061 155,278 66,143 93,64 9364 .. 2,79 2,79 ..... 347,551 238,695 106,549 2,30 2,30 .. 14,50 9,95 4,44 96 96 .. 6,77 4,651 2,076 45 45 .. 2,08,94 44,244 479,729 1,154,969 1,154,96 .. 6,587,641 987 1,39,808 5,191,84 5,191,84 .. 59,373 41,637 17,73 .... 1,8333 1,121,757 50,73 10,84 10,845 .. 96,487 47,55 20,256 28,677 28,677 .. 126,32 88,587 37,73 .... 4,86 4,862 ..... .--.... 41,531 28,523 12,732 276 276 .. 8,549,549 1,33,907 1,98,999 5,231,64 5,231,643 .. 6,178,876 983,411 2,39,98 2,80,477 2,711,717 88,760 . 33,83 53,60 130,560 152,68 147,82 4,83 . 65,249 103,492 252,04 294,715 28574 9,341 . 3,154,901 50,125 1,222,86 1,429,90 1,39.588 45,320 . 183,694 29,236 71,202 83,256 80,618 2,639 . 3,80,007 60,79 1,472,917 1,72,292 1,867,70 54,57 . 7,45 1,86 2,888 3,377 3,270 107 . 54,616 8,692 21,170 24,754 23,96 78 . 5,366 857 2,08 2.441 2,36 77 . 14,372,011 2,287,406 5,570,721 6,513,88 6,307,43 206,454 - 60,716 9 12,856 47,8 47,85 .. 1,130 793 33 ... 1,56 1,09 48 .... 8,016 ..8,016 .a.16 . 184,56 90,96 38,747 54,85 54,85 .. 233 233 ..... 79,454 54,56 24,35 528 52 .. 163 112 50 I 1 .. 33,837 147,772 76,814 111,251 103,2 8,016 . 28,80,634 28,80,63 ..... ....... 28,800,63 28,80,634 ....- ....... ....... -.-... Page 22 of 30 Tab 2.Funliz Result of Opratins,xls Descript~on of Accont Su,iy: 1821 G-SITS S 1822 P SG 1823 PTD SO 1824 1825 182 Reme Cap Leaes 1827 1828 1829 101134 Geal Gas Li Capitl Leas 183 P SG 1831 183 183 Remoe Cap Lees 183 183 183 GP Uncif GI Plant. Ac30 1837 G-srr S 183 PTD SO 1839 CUST eN 184 G-SG 1841 PT SG 1842 PT SG 184 184 1845 39 Unsl GI PI. Ac30 184 G-srus S 1847 PTD SO 184 G-SG 1849 PT SG 185 PT SG 1851 1852 1853 TOTAL GENERAL PLA 1854 1855 Sumary of Genra PI by Facr 185 S 1857 OGP 1858 DGU 185 SG 186 SO 1861 SE 186 CN 1863 DEU 186 SSGCT 186 SSGCH 186 Le Ca Leees 1867 Tot Ge Plnt by Fac 186 301 Or 186 i-ITUS S 1870 PT SO 1871 1-s SG 1872 1873 30 Frae & Con 1874 i-S S 1875 i-G SG 1876 i-G SG 18n i-G SG 1878 P SG 1879 P SG 188 1861 188 30 Mice in Plant 188 I-SITUS S 186 i-G SG 1885 PTO SO 188 P SE 1887 CUST CN 1886 P SG 1889 P SSGCT 189 1891 30 Les Non Plat 1892 i-TUS S 1893 189 IP Unif in Plt. ACC 30 1895 I-SITUS S 1896 I-SG SG 1897 P SG 1898 PTO SO 1899 190 1901 TOTAL INTANGIBLE PLNT 190 190 Summar of Inta Plnt by Fac 190 S 190 DGP 190 DGU IDAHO~f!Transson Distrbution Distrbution B!Ml -..... 75,65 750,655 ...- 742,80 365,992 15589 22,710 220,710 .- 1,493,55 1,116,646 155,899 220,710 220,710 .- (1,493,255 (1,116,84\/155899\(220,710\/220,710\.. ...-... .-..--- .-..... ....... ...-.-. ....... 39,871 19,65 8,370 11,85 11,85 .- ....... ..-.-.. ....... ....... 39,871 19,85 8,370 11,850 11,85 .. ..-.... ....... ....... ...-..- ....... .-.... 87,632,259 41,002,943 15,335n9 31,293,537 30,287,005 1,006,53 . 32,169,211 987,30 7,897,947 23,2895 23,195198 86,760 - ...... .....- 11,271,742 5,46,447 3,605.95 2,201,40 2,132,83 68,767 . 15,9,119 6,610,63 3,824,863 5,113,621 5,06,301 45,32 . 28,8n,36 28,871,100 2,88 3,377 3,270 107 . 98,m 29,236 71,20 8833 80,618 80.717 . ....... 27,08 15,891 8,66 2,52 2,44 n . 247,26 140,975 80,218 26,03 25,248 78 - (1,493,55 /1,116,84)/155,899)(220,710)/220,710).. 87,83,259 41,00,94 15,33,779 31,293,537 30,287,005 1.006,532 . ..--... ....... ....... .-..-.. 1,00,00 .370,72 62,271 62,271 .. 178,127 158,957 19,05 117 117 .. 6,23,451 5,55,937 66,411 4,102 4,102 .. 55,874 498,72 59,m 36 36 .. .-..... 36,34 36,34 ..... 8,00,80 6,253,971 1,115,971 63,85 63,858 .. 39,381 .145467 246,914 246,914 .. 3,812,672 3,40,357 407,80 2,510 2,510 .. 21,757,184 10,7206 4,567,621 6,46,501 6,66,501 .. 237,116 23,116 ..... 4,417,750 ..4,417,750 .4,417,750 . 20,84 20,84 ..... ....... 30,637,942 14,38,375 5,120,893 11,133,674 6,715,925 4,417,750 - ....... 30,637,942 14,38,375 5,120,893 11,133,674 6,715,925 4417,750 . ...-... ......- ....... ....... ....... 38641,743 20,637,347 6,23,864 11,767,53 7,34,783 4,417,750 . 1,39,381 .516,196 876,184 876,184 .. .....- ,. ..-.... Pa 23 of 30 Tab 2-Funllonliz Resul of Options,xls P.lCrlon of Account Suar: 1907 5G 190 SO 190 CN 1910 55GCT 1911 55GCH 1912 5E 1913 Toi Intbl Plan by Fac 1914 Sury of Unil PI (Accl06) 1915 DP 1916 DS 1917 GP 1918 HP 1919 NP 1920 OP 1921 TP 192 T50 192 IP 1924 MP 1925 SP 1926 Toi Unsil PI by Fac 1927 1928 TOTAL ELECTRIC PLA IN SERVICE 192 Sum of EIe PI by Fac 193 5 1931 5E 193 DG 193 OGP 193 SG 193 SO 193 CN 1937 CEU 193 SS 193 55GCT 194 Less Capl Le 1941 194 105 PI Hel For Fu1 Use 194 DP S 194 P SG 194 T 5G 194 P 5G 1947 P 5E 1948 G 5G 194 195 1951 195 195 114 E1 i' Ac Adjlmen 195 P S 1955 P 5G 195 P 5G 1957 195 195 115 Acc Pi fe Aset Acqit Adjen 196 P S 1961 P 5G 196 P 5G 195 196 1965 120 Nuc Fue 196 P 5E 1967 196 1969 124 Wea 197 DMSC S 1971 DM SO 1972 1973 1974 182W Wea 1975 DM 5 1976 DMC 5G 11m DM 5GCT 1978 DM so 1979 198 1981 186 Wea 198 DMS 5 198 DMSC CN 198 DM CNP 1985 DM SG 198 DMC SO 1987 196 198 Toi Weal 199 1991 151 Fuel St 199 P OEU IDAHO~ßI M!~Tramision Distrbuon DI_on 10,83,312 9,677,168 1,153,04 7,09 7,098 .. 21,757,184 10,723,06 4,567,621 6,46,501 8,46.501 .. 4,417,750 ..4,417,750 .4,417,750 . ....... ...... 237,118 237,116 ..... 38,841,743 20,837,347 8,236,86 11,787,53 7,349,783 4,417,750 . 1,94,99 ..1,94,99 1,94,99 .. ....... 39,871 19,85 8,370 11,850 11,85 .. ....... ....... ....... 1,32,36 .1,326,36 .... ...... ....... ....... 31,831 31,831 .... 3,345,05 51,481 1,33,734 1,95,84 1,95,84 .. 1.011,517,2 921,07.563 20.46.868 28.44.841 284016.559 5.42.28 . 279,941,36 987,30 8,414,144 270,539.914 270.451,155 88,76 . 29,114,48 29,108,216 2.888 3,377 3,270 107 . ....... ....... 62,879,93 437,818,289 18365,187 2,2,498 2.139,73 68.787 . 37,30,30 17,3389 8,39,48 11,58,122 11,53,80 4532 . 5,401,922 29,236 71,2 5,301,08 80.818 5,2.46 . ....... 32.879.012 32,m,761 80,218 26,03 25,248 785 . 4,687.913 4,876,724 8,66 2,5 2,44 77 . 11,493,255 (1,116,84)(155,89)/220,7101 /220,710).. 1,011,517,272 921,807,563 200,468,888 289,44,841 284,018,559 5,24.282 ....... ....... 0 .0 .... ....... (0)(0)..... ....... 0 (0)0 ... ....... 8,626,359 8,62,35 ..... 88,823 880,623 ..... 9,50.98 9,50,98 .... ....... (4,50,63)(4,5,63)..... /65,374 (65,374\..... /5.163,014)(5,183014 ..... ....... ....... 39,09 ..39,09 ..39,09 1142 ..(142)../142\ 38,957 ..38,957 ..38,957 5,5548 ..5,5548 ..5,55,48 ....... ....... ....... 5,55.48 ..5,55,48 ..5,55,48 ....... ....... ....... ....... ....... ....... 5,59,437 ..5,59,437 ..5,59,437 ...... Page 24 of 30 Tab 2-Funcize Result of Options.xI DUCr!pt of Account Su.il: 199 P SE 1994 P SSECT 199 P SSECH 199 1997 199 152 Fuel Sto - Unlrd 199 P SE 200 20120 25316 OOT Wor Ca Desi 200 P SE 202020 25317 OO&T Wor Cap De 207 P SE 2020 2010 2519 Prvo Wor Capl Dek 2011 P SE 2012 2013 2014 Tol Fuel Sto 2015 154 Mate an Supp 2016 MSS S 2017 MS SG 2018 MSS SE 2019 MSS SO 202 MSS SNPP 201 MSS SNPPH 202 MSS SNP 2023 MSS SNPT 204 MSS SG 205 MS SG 2026 MSS SSGCT 2027 MS SNPP 2028 MSS SSGCH 209 203 2031 163 St Exnse Und 203 MS SO202020 2036 25318 Pt Wo Ca Desk 207 MSS SNP2020 204 201 Tol Ma & Su 204220 165 Pr 204 OMS S 20 GP GPS 20 PT SG 207 P SE 204 PTO SO 204920 2051 182 Mi Reg Asel20 OOS2 S20DESGSG20PSGCT 2055 DEFSG SG-P 20 P SE 207 P SSGCT 20 OOS02 SO 205920 2061 186 MIe Deed De 206 LAR S 20 P SG 20 P SG 205 DEFSG SG 20 LABOR SO 207 P SE 206 P SNPPS20GPEXCTAX 2070 207120 Woi Cap 2073 CWC Cah Wo Capl 2074 CWC S 2075 CWC SO 2076 CWC SE 2077 2078 IDAHO~fm Tramisson DluUon DIstbut ßú .I 7,127,578 7,127,578 -...- .-..-- 49,109 49,109 .--.- 7,619,687 7,619,687 ...-- .--.... --..... (36,21)136,21\--.-- 36,291 136,2911 ..-.- /101,70 (101,70\-.-.. 1101,70 1101,7041 .-.-- r --.--.- ----.-- 7,481,691 7,481,691 --... 4,461,413 3,58,907 301,38 576,126 576,126 .. 109,287 87,79 7,383 14,113 14,113 .. 284,167 228,275 19,196 36,696 36,69 -. 11,2 9,001 757 1,447 1,447 -- 4,412,48 3,54,603 29075 56,80 569.80 .. (1,275)(1,024)(86)(165)(165).- (227,136 (182,461)(15,34)(29,331)(29.331).- .-.-. ...-..- ..----. -....- ...-.-. -----.. 9,050,146 7,270,092 611,36 1,168,694 1,168,694 .- --....- ---..-- (16,45 (13,215)(1,111)(2,124)(2,124).. 116,45 113,215\11,111)(2,124)12,124).- 9,0369 7,256,877 610,250 1,186,570 1,166570 .- 17350 -.173.50 -.173,5 4695 216,481 90,591 161,88 15l113 3,76 - 3069 214,377 91,316 ..-. 23,83 239.8 ----. 1,106,247 54,215 23,241 328,79 328,79 .- 2,294,2 1,215,910 414,149 664,174 48,903 3,769 173,502 (315,99 (179,52)(28,887)(107,58)(48,03)(5l55). 428,970 110,64 318,327 -.- 653,126 65,126 -... (68,181)(17,58)(50,59)--.. ..-... -.--... 40,082 185,611 32,78 187,687 98,687 .8l,oo 1,104,002 75,274 271,629 SO,099 49,65 (56,55 89,00 ......- -.-..-. ..---.. 2,38,381 616,028 1,m,35 -..- 5,827 2,43 33 2,8 2,03 827 . 53,541 53,541 .-... ...-... .---.. 2,93,549 1,156,00 1,772,68 2,860 2,033 827 . 3,507,507 3,05,727 157,9 290,847 20194 78,270 7,38 -.-.... -.-...- 3,507,507 3,05,727 157,93 29,847 205,194 78,270 7,383 Pa 25 of 30 Tab 2-FunrnHzed Relts of Options,xls D!!n of Acount Summ: 2079 OWC 0I WOf Capi20131Cash GP SNP 201 135 WOf Fun GP SG 208 141 No Recabl GP SO 208 143 0I Acc Recvabl GP SO 208 232 Ac Pay Pr S2~23 Accts Pay PTO SO20232Acou Payabl P SE 2087 23 Acnt Payab T SG2025Oter De Cre . ~ P S 208 253 Ot Deerr Crll . ~ P SE 20 230 Aset Retem 0b1g P SE 201 230 Aset Retem 0b P S 2O 254105 ARO Reg Li P S 20 25105 ARO Reg Liabi P SE20253Cho Recam P SSCH20 209 207 Toi Woi Cap20Miscellaus Rate Bae2018221Unre Pl .. Re SI Cos 2100 P S 2101 2102 2103 2104 1822 Nuc Pl 0 Tro 2105 P S 2105 P TROJP 2107 P TROJO 2108 2109 2110 2111 2112 186 MIe De 0e. Troan 2113 P S 2114 ,.SN 2115 2116 2117 TOTAL MISCELLNEOU RATE BASE 2118 21111 TOTAL RATE BASE ADDITIONS 2120 235 Custome Seic De 2121 CUST S 2122 CUST CN 2123 2124 2125 221 Pr fo Pr Ir Pr SO 2126 2282 Pr fo In .. Dai PTO SO 2127 2283 Pr fo Pe an Ba PlD SO 2128 254 Reg LIes PTO SG 2129 254 Re LI PTO SE 2130 254 Re LI 0 in Pr SO 2131 2132 2133 22 Ac Hyd rw ObtJ 2134 P S 2135 P SG 2136 2137 2138 2284 Acc Mi Op Pro T. P TRO 2139 230 Asset Reli Obl P TROJP 2140 254105 AR Re LIa P TROJP 2141 254 P 5 2142 2143 2144 252 Custo Advan fo Contr 2145 OPW 5 2146 OP 5E 2147 T 5G 2148 OPW 50 2149 CUST CN 2150 2151 2152 25 502 Ems 2153 P 5E 2154 2155 2158 25 Ot De Cre 2157 P 5 2158 LA SO 2159 P 5G 2160 P 5E 2161 2162 2163 190 Acul De In Taxes 2164 P 5 IDAH~ß!!!fr Trasmlsl Rllrbu Dliiutlon ...0 0 .0 163 75 31 58 55 1 . 52,862 24,40 10,212 18,248 17.823 425 . 95,82 441,235 184,64 329.95 322,27 7,68 -0 ---- (73,607)(36,277 (15,45)(21,877)(21.877).0 (80,097)(80.097).0 .0 0 0 0 ...0 -0 .-0 . (369.192)(36,192)0 .0 0 (158.170)(158,170)...0 . 0 0 0 ... .0 .0 0 .- (28.810)(28.810)-.0 .. .0 0 0 .0 . 298.978 206.83)179,43 32.37 318,28 8,109 3,80,48 2.851.893 337.367 617,25 52.46 86.379 7,38 0 ..0 ..- 0 -0 -... 0 ..0 0 0 . 154,44 154,445 ..0 . 226,68 226,68 0 ..0 . 381,128 381.128 0 .-. ...0 0 .0 0 0 0 0 -0 . .0 0 .. 381.128 381,128 .--.0 36,971.190 25,1,745 3,4,080 8,123,366 2,228,624 32,419 5,862,322 0 -.0 -0 . 0 .-0 ... --.-.0 - .0 0 0 ... (34,44)(171.73)(73,152)(103,58)(103,583).- (1,173.36)(57,292)(246,331)(34,737)(34,737).- (52.919)(26,01)(11,110)(15,728)(15,72).. (101,06 (48,812)(21,218)(30.03)(3003).0 .-.0 0 .0 1.675.795 (825,918)(351,810)498,067)498,067)-- 0 ..0 .0 . .0 0 0 ... 0 --.... (152.62 (152,62).0 ..0 (139,378)(139,378).-... (53.072)(53,072)0 -... 0 .0 ..0 (34.072 34,072)--... (175,82)0 0 (175.824)(175,824)0 . .-0 .0 .0 (32,83 -(32,83)0 0 .. .-.0 ..0 0 .0 0 .0 0 (499,658 1323.83\(175.824)1175,824)0 (2,68,541)/2.68,541)0 .0 0 0 (2,68,541)(2,68,541)-.--. (75,95)(75.95).-0 .- (915,2)(39,001)(54,04)(4617)(33.758)(134.461)0 (1,241,424 (1.241,424)0 0 0 -0 (179.95 1179,95).-0 0 . 2,412,59)(1,89,33)(54.04)146,217)(33.758)134.461 . 33,3 33,3 0 -0 . Page 26 of 30 Tab 2-FunnaHz Resu of Opti,ids DescrUon of Accoun Summar; 2165 CUST CN 2166 P IBT 2167 LABOR SO 2168 P DGP 2169 CUST BADDT 2170 P TROJO 2171 P SG 2172 P SE 2173 PTO SNP 2174 DP SNPO 2175 P SSGCT 2176 2177 2178 281 Acc De Inme Taxes 2179 P S 2180 PT DGP 2181 T SNPT 2182 2183 2184 282 Acd De In Taxes 2185 GP S 2186 ACCMDT OITB 2187 PT GPS 2168 LABO SO 2189 PT SNP 2190 P SE 2191 P SG 2192 2193 2194 283 Acte Ded In Taxes 2195 GP S 2196 P SG 2197 P SE 2198 LA SO 2199 GP GPS 220 PTO SNP 2201 P TROJO 2202 P SSGCT22PSGCT 2204 P SSCH 220522 2207 TOTAL ACCUMUTED DEF INOME TAX22255Accui Investm Tax Cred22PTO S 2210 PT ITC84 2211 PTO ITC85 2212 PTO ITC86 2213 PTD ITC88 2214 PTO ITC89 2215 PT ITC90 2216 PTO IBT 2217 2218 2219 TOTAl RATE BASE DEDUCTINS 222 222122 2223 108P Stem Pr Pl Ac De 224 P S 2225 P SG 2226 P SG 2227 P SG 228 P SSGCH 229 2230 221 108 Nu Pro Pla Aclate De 2232 P SG 2233 P SG 2234 P SG 2235 2236 2237 2238 108 Hyau Pr Pla Ac Depr 2239 P S22Pre-rgr Paci P SG 2241 Pre-Merger Uta P SG 2242 Pot-er Pacc P SG 2243 POL-M Uta P SG 2244 2245 226 108 Othr Prouc Plan . Acc De 2247 P S 2248 P SG 2249 P SG22PSG IDAHO~fW Transmissio Dlstriuli DI_uUon ß!M! 3,59 ..3,592 .3,59 . 22,28 22,2 ..... 3,79,476 1,641,73 224,059 1,928,68 1,371,23 55,44 . ....... 34,351 ..34,351 .34,351 . (892 (89)..... 2.819,48 2,819,48 ..... 2,140,52 2,140,52 ..... (1,21)(59)(252)(357)(357).. 36,73 ..36,73 36,73 .. 30,176 30,176 ... 9,487,867 7,261,05 223,807 2,003,00 1,407,612 595,389 . ....... ...... ....... ...... (83,941,449)(38,749,50)(16,215,515)(28,976,26)(28,301,727)(674,6). (2,601,1771 (1,213,8)(56.454)(820,922)(815,05)(5,870). (58)(40)(17).... (98,08)(427,94)(58,40)(50,73)(357,43)(145). ....... (910,070 (910,070)..... 1831,192)1831,192)..... (89,273,028)'42,132,55)'16,84,39)(30,30,086)29,474,211)1825,875). (52,151)(24,074)(10,074)(18,003)(17,58)(419). (492.412)(49,412)..... (970,525)(970,525)..... (310,30)(134,259)(18,323)(157,72)(112,138)(45,587). (77,63)(35,437)(150,414)(268,783)(262,524)(6,258). (34,149)(17,5)(73,08)(103,474)(103,474).. 46,79 46,79 .... ....... (154,9271 (154,927)..... ...... 13,06,3071 (2,260,421 )(251,9011 (547,985)/49,720)(52,265) (82,84,46)(37,131,9141 (16,86,48)(28,84,071 )(28,56,320)(282,751). ...... ....... ...... ...... ....... ....... (41,987)(20,69)(8,815)(12,479)(12,479).. 173073)í36,OI4)(15,341)121,7181 í21,7181 .. (115,060)(56,707)(24,155)(34,197)34,1971 .. 190,576,187)142935,486)(17,62,321 130,018,376)(29,601,1631 (417,2131 . ...... (51,169,06)(51,169,06)..... (54,917,55)(54,917,55)..... (29,206,39 (29,20.39)..... 112,66,43)(12,66,43)..... 1147,96,44 (147,9644).... ....... ....... ....... ..... ....... (8,60,240)(8,60,240)..... (1,695,490)(1,69490)..... (3,239,012)(3,239,012).... 1477827)1477,827).... 14,014,570)114,014,570).... ....... (115,59 (115,59)..... ....... (6,571,145 (6,571,145)..... Page 27 of 30 Tab 2-Fun Resul of Operation.xls Descr of Accoun Sumai: 2251 P SSGCT22 2253 2254 10S Ex Pl. Ac De 2256 P SG 2256 P SG 227 2258 2259 TOTAL PRODUCTIO PL DEPRECIATIO 226 221 Sumar of Pr Plnt Deti by Fac 2262 S22DGP 226 DGU22SG 226 SSGCH 2267 SSGT22Toi of Pr Plan De by Fac 2269 2270 2271 10STP Transmisio Pl Aced De 2272 T SG 2273 T SG 2274 T SG 2275 TOTAL TRNS PLANT ACCUM OEPR 2276 108 La an Lan Rig 22n DP S 2278 2279 2280 1081 Sl and Imrovem 2281 DPW S 22 2283 2284 108 St Equl 2285 DPW S 2286 2287 2288 10 Slag El Eq 2289 DP S 229 22122 108 Pol, Tow & Fii22 DP S22 229/ 2296 108 Overad Con22 DP S 2298 2299 230 108 Unun Con 2301 DPW S 230 233 230 1087 Unou Co 230 DPW S 230 2307 230 108 Un. Tra 230 DPW S 2310 2311 2312 108 Se 2313 DPW S 2314 2315 2316 10870 Mete 2317 DPW S 2318 2319 232 2321 232 10871 ~ on Cu' Preises23DP S 2324 232 2326 10872 Lea Pr 237 DP S 232 239 233 1OS373 S1 Lig 231 DP S 2332323 1OSOO UnIi Dil Pl . Acc 3023DPW S23 IDAHO~~Transmission Dlstrlbutlon Olstrbutlon B!M! (970,168 1970,168)..... (7,65,90 17,65,90 -..-. .....-. .-..-.. .-.-.- /169,633,921 /169,633,921\..... ...... ..-..-- ..--... (156,99,321)(156,99.321 ).-... (12,66,43 (12,66,43).-... /970,168)(970,168)..... (169,63.921 )169,63,921).-... (22,50,79)-(22.5.79)...- (22,59,935)-(22,59,935).... (20,155718)(20.156,718\.-.. 165,260,449).(65,260,449 .... (22,515)../226,515)122,515).. (226,515)-.(226.515)(226.515).- 1539,89).-153,890\/53,89)-. (53,89 .-539.890\1539,89)-. 17,20,08).-/7,620,08\/7.820,08).. 17,620,08 -(7,620,OS2)17.62,082).. ..-...- ..--... (25,145,41 ..(25,145.241)(25,145,241 ).. 25,145,241 ..(25,145,241)(25,145,241).. /12,447,214 ..(12,447,214\(12,447,214).- 12,447,214)--(12,447,214)112,447,214\.- /3,294,132 ..(3,294,132)(3.2,132).. 3,294,132)..(3.294,132)(3.29,132)-- 110,654,86 ..110,65,86)(10,65,86).. 110.65,86)--(10,654.868)(10.65,868\.- 127,152.321 .127,152,321)127,152.321)-. (27,152,321 -.(27.152,321)(27,152,321 ).- 110,919,606 ..110.919.60)(10,919,60\.- (10,919,60)..(10,919.60\10.919,60).. 15,625,061 )..(5,625,061 )15,625,061).. (5,625,061 )-.(5,625,061)15,625,061 )-- 1138,3)../138,39)1138,39).. (138,39 .-(138,393)(138,393)-. , 14,68 ..14,68)(4,68)-. (4,68 ..(4.68 /4,686).- (272,701)..(272,701)(272,701).. (272,701 -.(272,7011 (272.701 -. ...-.-. .-.--.. Pae 28 of 30 Tab 2-Funionalize Results of Oprations,xls Døc of Account Summry: 237 233 1080$Unased Ol Su Pl . Ac :i 233 DP 523 231 2342 1080P Unif Dit 5ub Plan . Ac :i 2343 OPW 52323 234 237 TOTAL DISTRIBUION PLNT DePR 234 2349 Su of Ditr Plan De by Fac235 231 023Tot Ditr Deti by Fac 235 l08GP ~ra Plnt Acc De23G-SITU5 5 235 PT 5G 235 PT 5G 237 G-s 5G 235 CU5T CN23PT50 236 P 5E 2361 G-G SSGCT 236 G-SSGCH23 2362323 108 Min Pl Ac Dept, 237 P 5 235 P 5E 236 2370 108 Less C_al 5i1 Deecia 2371 P 5 2312 2373 2374 108139 Acm De . Cap Lee 2375 PTO 50 2376 2371 2378 Rem capi Lees 237923 2381 108139 Ac De . Ca Leas 238 P S 238 P 5E 238 238 238 Reme Cap Leaes 237 23823 239 TOTAL GENERA PLANT ACCUM DEPR 2391 239 239 2394 Su of Gene Deti by Fact239S 2396 DGP 2397 DGU 239 SE 2399 SO 240 CN 2401 SG 240 OEU 2403 55GCT 240 55GCH 240 Ree Capi Leases 240 Tot G_al De by Fac 2407 2408 2409 TOTAL ACCUM DEPR . PLNT IN SERVICE 2410 1115P Acc Pr fo Amam 2411 P 5SGH 2412 P 55GCT 2413 2414 2415 2416 lllGP Acc Pr fo Am 2417 G-S1T5 5 2418 CU5T CN 2419 I-G SG 2420 PTO 50 2421 P 5E 242 IDAHO No'Hzed ~Traion Dlut Dislru!ln ß!M! ...... ...... ....... ....... (104040,710)..110404,710)/104,04,7101 .. (104,04,710)..(104,04,710)(104,04,710).. (104,04,710)..(104,04,710)(104,04,710 .. (11,981,213)(1,79)(2,5,79)(9,442,624)(9,44,624).. (471,810)(33079)(142,731).... (928,51)(651.161)(271,370).... (2,487,2 (1,70,247)(76,531)(16,515)(16,515).. (250,749)..(250,749).(25,749). (5,184,818)(2,55,34)(1,08,481)(1,5,991)(1,54,991).. (32,087)(32,087)..... (3,82)(2,623)(1,17)(25)(25).. (147,38)(101,222)/45184)/979)/979).. /21,493,70 (5,387,561 (4,85,2621 11,251,8831 (11,001,134)250,7491 . ....... (10,41,70)(10,451,70)..... (10,451,704 10,451,701 ..... ...... (10,451,704)(10,451,704)..... ....... ....... ..... ...... ....... ....-.. ....-.. ....--. ....... /31,94410)(15,83,2)(4,85,262)(11,251,8831 /11,001,134)12,749). (11,981,13)(1,79)(2,53,79)(',44,624)(9,44,624).. ....... ...... (10,4879)(10,48,79)..-.. (5, 184,818)(2,55.34)(1,08,481)(1,54,991)(1,54,991 ).. (250,749)..(250,749).(250,749). (3,89 (2,69,48)(1,182,632)(16,15)(16,15).. ....... (3,620 (2,62)(1,171)(25)(2).. (147,38 (101,2)(45,184)(979)(979).. ....-. (31,94,410)(15,839,265)(4,85,262)(11,251,883)(11,001,134)(250,749\. (370,880,490)/185,73,1861 (70,114,711)(115,29,593)/115,041,843)1218,748). ..-.... /38.36 /38,36)..... (38,36)38,360).... ....... (80,42 ..(80.422).(80,42). (41,40)(36,95)(4,429)(27)(27).. (3953 (194,93)(83,03)(117,557)(117,557).. -...... (517,36 /231,8911 (87,466 (198,007)(117,58)(80,422). Page 29 of 30 Tab 2-Functionaliz Resuts of Optl.xls D!lCript of Acunt Summary 2423 2424 2425 111HP Ac Pr fo Amo-H 242 Prrg Pi P SG 2427 Prerg Ut P SG 2428 Pol-M Paci P SG 2429 Pol-M Ut P SG 243 2431 243 243 LllLP Ac Pr fo Amnt Pl 243 I-ITUS S 243 P SG 243 P SG 2437 P SE 243 I-G SG 2439 I-G SG 244 I-5G SG 2441 CUST CN 244 P SSGCT 244 P SSGCH 244 PTD SO 2445 244 l111P Les No Pl 2447 NU OTH 244 2449 245 11139 Ac Am . Ca Lese 2451 G-S 245 P SG 2453 PTD SO 245 245 2456 R_ C8 L_ Am 2457 245 TOTAL ACCUM PROY FOR AMORTIZATION 245 Yeat-E 246 2461 246 246 Summ of Am by Fac 246 S 246 DGP 246 DGU 2467 SE 246 SO 246 CN 2470 SSGCT 2471 SSH 2472 SG 2473 Less Cap i. 2474 Tot Pr For Am by Fac IDAHO Noized ft Tranisio Dlsbutlon Distion Bm MI (20,84)(20,84)..... ...--.. (252)(252).-.-. (18,820 /18,8)..... (39,911 /39,911)..... (6933 .(257,743)(437,490)(437,49).. .-..... (18,09 (18,09)..... (56,63 (56,6)..... (1,901,56)(1,69,918)(203,392)(1,252)(1,25).. (716,401 (63,30)(76,627)(472)(472).. (150,69)(134,478)(16,118)(99)(99).. (3,234,43)..(3,234,43)(3,234,43). 38,36 38.36 ..-.. (1,145)(1,145).... (14,292,152)(7,04,9101 /3,00,44)(4,247,802)/4,247,80\.. (21,027,99)(9,55,127)(3,55,320)(7,921,54)(4,687,115)(3,234,43). ..-.-.- (21,027,995)/9,55,127)/3,55,320)(7,921,54)(4,687,115)/3,234,433). ...-.. -0 ..... ....... ....... -..-.. (21,623.630)(9,862,290\(3,641,786)8,119,55)'14,80699)(3,314,856). (69,23 .(25,743)(437,4 (437,49 -. ....-.. ...... (56,63)(56.38)-... (14,687,68 (7,284)(3,08,4n)(4,36,359)(4,36,39).. (3,314,85 ..(3,314,85)(3,14,8). 0 0 .-.. (1,145)(1,145)-.... (2,86,075)(2,56659)(30,56)(1,85)(1,85).. ......- /21,623,30 /9,86,290)13,641,786 /8.119,55)4.80,699)13,314,85 . Page 30 of 30 Tab 2-Funiolize Resu of Opioii,xJ 3 ..ooN~ Q).a f a. i 0~ u t) O Q) tVQ U.sæ '0 "iu. 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E a r n R e t u r n o n R a e 8 a e A B C o E F G H J K L M .. - - - - - .. - .. m Re t n on Ra t e of To t Ge t i o n Tr a m i s i o Di s t r b u Re t n Mi s e In c e a s e Pe r n t Un e SC u l e De i o An l Ra t Re t r n Co t of Co s t o f Co t of Co t of Co t of Co of (D e e a s e ) Cl r i f r m No . No . Re v e n Ba s e In d e x Se i c Se i c Se i c Se r i c Se r i c Se i c to = R O R Cu r n t R e v e n u 1 01 Re s i d n t i a l 35 , 0 0 2 , 3 1 9 7. 9 8 % 1. 2 5 33 , 3 8 5 , 4 9 3 19 , 4 7 4 8 7 0 1,0 3 5 , 2 8 0 8, 8 4 3 , 9 6 7 3, 6 3 7 , 7 9 4 39 3 , 5 8 3 11 , 6 1 6 . 8 2 6 -4 . 6 2 % 2 36 Re s i d e n i a l - T O O 22 , 4 7 5 . 1 9 8 6. 9 7 % 1. 1 0 22 , 0 8 1 , 9 4 14 . 7 3 5 , 5 3 5 73 9 , 6 7 4 4, 8 6 9 . 9 1 9 1, 5 5 9 . 1 5 7 17 7 , 6 6 13 9 3 , 2 5 3 -1 . 7 5 % 3 06 G_ r a l S e i c . L a 19 , 8 7 3 , 0 3 9 6. 1 6 % 0. 9 7 19 . 9 9 4 , 6 3 6 16 , 2 3 7 , 3 6 7 86 5 , 0 8 2 2, 6 9 9 . 0 9 0 14 8 , 1 8 3 44 , 9 1 4 12 1 , 5 9 7 0. 6 1 % 4 08 Ge n e l S e r i c e - M e i u V o l 15 1 , 3 6 2 3. 6 3 % 0. 5 7 16 4 , 5 4 9 13 4 , 2 8 0 7. 2 9 1 22 , 4 7 7 22 6 27 4 13 , 1 8 7 8. 7 1 % 5 09 Ge n e l S e i c e - H i o h V o l t a a e 5, 6 7 1 . 7 7 8 4. 2 5 % 0. 6 7 6, 0 1 4 , 4 8 7 5, 7 0 3 . 9 0 5 28 7 , 6 9 6 5, 4 7 2 7, 7 9 7 9, 6 1 7 34 2 . 7 0 9 6. 0 4 % 6 10 Ir r i o a t i o 47 , 3 8 1 , 9 6 7 8. 6 6 % 1. 3 6 44 , 4 9 2 , 9 4 28 , 7 6 3 , 2 0 3 1,1 3 6 , 0 1 1 14 , 2 5 5 , 1 7 2 21 1 , 4 1 1 12 7 , 1 4 3 12 , 8 8 9 , 0 2 7 -6 , 1 0 % 7 07 , 1 1 , 1 2 St r e e & A r e a L i h l l n 58 , 8 7 8 9. 6 0 % 1. 5 1 55 0 , 3 0 7 92 . 0 7 5 2,6 1 8 39 8 , 7 5 1 49 , 4 0 5 7,4 5 7 13 0 , 5 7 1 -5 , 2 6 % 8 19 So a c e H e a t i n a 55 2 . 9 2 8 9, 0 7 % 1.4 3 51 1 , 0 4 7 40 , 4 2 1 21 . 2 9 75 , 3 5 7 11 . 7 6 2 2,2 0 9 14 1 , 8 8 1 -7 . 5 7 % 9 23 Ge n e r a l S e i c - S m a l l 11 , 2 2 4 , 5 2 4 10 . 0 4 % 1.5 8 10 , 0 7 9 , 8 4 2 7, 0 5 , 0 3 7 38 8 , 2 7 5 1, 9 0 , 5 3 4 64 7 , 2 9 83 , 7 0 2 11 , 1 4 4 , 6 8 2 -1 0 . 2 0 % 10 SP Co n t a c t 1 4, 2 3 8 , 7 0 4 0.7 3 % 0. 1 2 4, 9 9 5 7 7 4, 6 6 8 , 2 0 5 25 8 , 8 2 7 56 , 3 9 9 26 7, 1 2 0 75 1 , 8 7 3 17 . 7 4 % 11 SP C Co n t a c t 2 53 5 4 5 4 5 8 3.1 5 % 0. 5 0 58 , 4 3 2 . 3 3 2 55 5 3 4 , 8 0 3 2,7 6 3 , 6 1 0 48 6 6 4 (4 , 2 1 6 89 , 4 7 2 4, 8 8 6 , 8 7 4 9. 1 3 % 12 To t Sl t e o f I d a h o - 20 , 6 9 8 , 1 5 5 6.3 6 % 1.0 0 20 0 , 6 9 8 , 1 5 5 15 2 , 8 0 . 7 0 2 7,5 0 5 , 6 6 3 33 , 1 7 9 , 8 0 2 6. 2 6 8 , 8 3 8 94 3 . 1 5 1 0 0. 0 0 % Fo e s : Co u m n C : A m r e v e s b a o n 1 2 - 2 0 7 , Co u m n 0 : C l u l e d R e t n o n R a e b s e p e 1 2 - 2 0 7 E m b e d e d C o s t o f S e r i c S t u Co m n E : R a t e o f R e n I n d e x . R a e o f r e t u r b y r a e s c : . d i v i d b y I d a h o J u r i c i o n ' s n o m a i z e d r a e o f r e t . Co u m n F : c a t e d F u l C o t o f S e r i c a t J u r i s d i o n a l R a o f R e t n p e t h 1 2 - 2 0 7 E m b e C O S S t Co l u m n G : C a l t e d G e n t i C o t o f S e i c a t J u r l s d i c R a t e o f R e t p e t h e 1 2 - 2 0 0 7 E m b e d e C O S S t u y . Co l u m H : C a l c u t e d T r a n s m i s s i o n C o o f S e i c e a t J u r d l c R a t e o f R e t u p e t h e 1 2 - 2 0 0 7 E m b e d e d C O S S t . Co u m n i : C a l c u l a t e d D i s t r i b u t i o n C o t o f S e r i c e a t J u r d i i o n a l R a t e o f R e t n p e t h e 1 2 - 2 0 0 7 E m b e C O S S t u y . Co u m n J : C a c u l a t e d R e t R C o o f S e r i c a t J u r i c n a l R a t e o f R e t n p e r t h e 1 2 - 2 0 7 E m b e d e d C O S S t u y . Co m n K : C a k : a t e d M i s c . D i s t r i b C o s t o f S e r i c e a t J u r i s d i c t i o l R a t e o f R e t u r n p e t h 1 2 - 2 0 7 E m b e d e d C O S S t u y . Co u m n L : I n c s e C K D e r e a s e R e q u i r e t o M o v e F r o m A n n u l R e v e n e t o F u l l C o t o f S e r v i c D o a r , Co l u m n M : I n c e a s e C K D e R e u i r e d t o M o e F r o A n n u l R e v e n u t o F u l l C o t o f S e P e r n t . TA B 4 - P a 1 CO S 1 0 G R C 1 2 - 0 7 , x l s Pa c l f C o r p Co s t O f S e r B y R a S c h e d u l e St a o f I d a 12 M o n h . E n d i n g D e c b e r 2 0 0 7 MS P P r o t c o l 8, 1 5 % . T a r g e t R e u r n o n R a t B a s e A B C o E F G H J K L M .. - - - - .. - .. - .. . Re t on Ra t o f To t Ge n e Tr a n s i s s i o Oi n Ra t l M" i s In c e a s e Pe n t g e Un Sc u l e De r i An Ra t e Re t n Co t of Co of Co s t of Co s t of Co t of Co t of (D e r e a s e ) Ch n g e fr No . No . Re v e n u Ba s e In d Se i c Se i c Se r i c Sl l Se i c Se to = R O R Cu e n t R e v e n 1 01 Re s i d n t 35 , 0 0 2 , 3 1 9 7.9 8 % 1.2 5 36 . 2 5 , 2 6 9 20 , 7 0 6 , 5 9 6 1, 4 8 2 8 6 3 9, 9 2 1 , 8 9 3, 6 6 2 , 6 0 6 48 4 , 3 1 4 1, 2 5 5 , 9 5 0 3.5 9 % 2 36 Re s e n i a l - T O D 22 , 4 7 5 , 1 9 8 6.9 7 % 1.1 0 23 , 9 3 5 , 6 3 3 15 , 6 2 6 , 9 8 5 1, 0 6 1 , 2 7 7 5, 4 6 2 , 0 3 1, 5 6 9 , 4 9 5 21 5 , 8 4 7 1, 4 6 0 , 4 3 5 6. 5 0 % 3 06 Ge n l S e r i c e - L a e 19 , 8 7 3 , 0 3 9 6. 1 6 % 0.9 7 21 , 7 1 3 , 9 5 0 17 , 2 5 2 , 6 6 5 1, 2 3 3 , 6 0 8 3, 0 3 , 2 5 4 14 8 , 7 6 9 48 , 6 5 3 1, 8 4 0 , 9 1 1 9. 2 6 % 4 08 Ge n e a l S e r v i c - M e i u m V o I t a o e 15 1 , 3 6 2 3. 6 3 % 0.5 7 17 8 , 4 6 1 14 2 , 7 6 2 10 , 3 8 5 24 , 8 0 22 5 28 6 27 , 0 9 9 17 . 9 0 % 5 09 Ge n e r a l S e i c - H i o h V o i t a a e 5, 6 7 1 , 7 7 8 4, 2 5 % 0. 6 7 6,4 8 2 , 4 9 6 6, 0 4 5 , 7 2 8 41 1 , 5 4 0 7, 6 9 3 7, 6 7 3 9, 8 6 2 81 0 , 7 1 8 14 . 2 9 % 6 10 Ir r l o a t l o n 47 , 3 8 1 , 9 6 7 8. 6 6 % 1. 3 6 48 , 1 0 8 , 6 1 9 30 1 9 9 6 9 4 16 5 2 , 3 6 9 15 , 9 0 , 4 2 3 21 5 , 0 5 5 14 1 , 0 7 7 72 6 , 6 5 2 1. 5 3 % 7 07 , 1 1 , 1 2 St r e e & A r e a L i n i n 58 0 , 8 7 8 9. 6 0 % 1.5 1 57 7 , 4 8 3 96 , 2 1 8 4, 0 5 9 41 8 , 1 5 0 49 , 8 5 3 9, 2 0 13 , 3 9 5 -0 . 5 8 % 8 19 So a c e H e a i n 55 2 , 9 2 8 9. 0 7 % 1. 4 3 55 5 , 5 9 0 42 5 , 7 1 1 30 , 3 9 1 85 0 7 5 11 , 8 4 6 2, 5 6 8 2, 6 6 2 0, 4 8 % 9 23 Ge n e r a S e r i c - S m a H 11 2 2 4 , 5 2 4 10 . 0 4 % 1. 5 8 10 , 9 7 4 , 9 3 3 75 1 1 , 5 8 3 55 3 , 7 8 9 2, 1 5 6 , 4 7 6 65 1 , 7 0 7 10 1 3 7 8 12 4 9 , 5 9 1 -2 . 2 2 % 10 SP C Co n t r a c t 1 4,2 3 8 , 7 0 4 0. 7 3 % 0. 1 2 5, 3 7 5 , 4 3 0 4, 9 4 2 , 8 1 5 36 3 , 6 2 2 61 , 8 0 11 0 7 7, 3 0 1,1 3 6 , 7 2 6 26 . 8 2 % 11 SP C Co n t r a c t 2 53 , 5 4 5 , 4 5 8 3. 1 5 % 0. 5 0 62 , 8 2 1 , 8 3 8 58 , 7 4 3 , 1 9 4 3,9 4 1 , 8 0 7 51 , 1 6 6 15 , 8 3 4 91 , 5 0 6 9, 2 7 6 , 3 8 0 17 . 3 2 % 12 To t a l Sl a o f I d a h o - 20 0 , 6 9 8 , 1 5 5 6. 3 6 % 1.0 0 21 6 , 9 8 2 , 7 0 2 16 1 , 6 9 3 , 9 5 1 10 , 7 4 5 , 7 0 9 37 , 1 1 9 , 7 6 1 6, 3 1 1 , 2 8 8 1, 1 1 1 , 9 9 16 , 2 8 4 , 5 4 7 8.1 1 % Fo o . Co m n C : A n n u l r e v e n b a s e d o n 1 2 - 2 0 7 , Co l u m n 0 : C a t e d R e t o n R a t e b s e p e 1 2 - 2 0 0 7 E m b C o o f S e i c S t y Co n E : R a t e o f R e t u r I n d . R a t e o f r e n b y r a t e s c h e u l e , d i i d b y I d a h o J u r s d i c ' s n o m a l r a t e o f r e Co l u m n F : C a l c u a t e d F u l l C o s t o f S e i c a t J . . l s d i c n a R a e o f R e t n p e t h 1 2 - 2 0 7 E m b e e d C O S S t d y Co u m n G : C a a t e d G e n i o C o o f S e i c a t J u r i d i R a t e o f R e t u p e t h 1 2 . 2 0 7 E m b e d e d C O S S t . Co u m n H : C a c u l a t e d T r a n s m i s s i o n C o t o f S e i c a t J u r s d i c n a R a t e o f R e t r n p e t h e 1 2 - 2 0 7 E m b e C O S S t u y . Co u m n I : C a c u t e d D i s t r i b i o n C o s t o f S e i c a t J . . i s d l c n a R a t e o f R e t p e t h e 1 2 . 2 0 7 E m b e C O S S t u d , Co l u m n J : C a l c u l a t e d R e t a C o s t o f S e i c a t J u r i d i c t i o n a l R a t e o f R e t n p e t h 1 2 - 2 0 0 7 E m b e d e d C O S S t u y . Co u m n K : C a l a t e d M i s . D l s t r i b u C o s t o f S e r i c a t J u r d l l o n a R a t e o f R e t p e t h 1 2 - 2 0 7 E m b e e d C O S S t u d . Co l u m n L : I n c e a s e o r D e c e a s e R e q u i r e d t o M o e F r o m A r u a R e v e n t o F u l C o s o f S e i c D o l a r . Co u m n M : I n c r e a s e o r D e e a s e R e q u i r e d t o M o v e F r o m A r a l R e v e n u t o F u l C o o f S e i c P e r . TA B 4 . Pa g 2 CO S 1 0 G R C 1 2 - 0 7 , x l s 4.1 _o f O p , _ . _ T ' _ . T O T A L U _ P_ o r C. . O f S e n i " R a S C h e . . _0 1 _ MS P _ 12 l I ø n E n D e _ , 2 1 0 7 A . C D E F G H I J K L II N 0 - Ge n o r a S r v _r a S r _r a S r Sl , & M a L g S_ _r a S r CO S ~ -- Ro _ n t La P - , Il d V . . Hi g h V o l t Ir Sc u l . He i n g _P o w PE P T " fI Ba Ja Ji J& Is Iå ~ z. Ji JØ Jë si 14 Op o l n g _ 34 , 4 7 " 3 2 0. 1 1 1 , 36 . 1 G , 7 7 3'. 1 0 . 1 8 26 , 2 0 11 . z l , 1 71 . 0 3 4 1 1 .. . 3 2 7 _, 8 4 1', 8 7 " ' 3 0 .. . . 1 8 . 10 1 . 1 8 4 , . . l'l' Op e n g I x 17 Op e & 1 1 _ _ E x p e n a . 27 1 , 3 , 1 3 40 , 1 1 2 . ' 2 1 27 " 7 3 . 0 7 0 2" _ . 0 1 4 2H . 7 8 2 ', 4 . 7 1 4 11 . 1 7 0 , 2 ' _. 0 7 7 72 5 , ' 13 . 8 2 2 . 1 1 2 7. 7 2 1 ' 7 3 10 ' - . 7 7 4 11 De p N C o t E x _ 22 , l , 1 ' 7 4, 1 2 1 , _ 2,' 3 2 . 1 " 2, 2 , I Z 1. , _ .1 2 , 3 3 . 1, 4 1 . . 1 0 87 . ' 7 ' 82 , 3 2 1 1, 2 8 1 l0 1 7 8 1, " " t 3 . 1. Am r t a t E x _ 3, 2 1 . " " '1 " ' 5 1 38 0 , 4 33 1 . 1 0 2. 8 7 3 M,3 5 8 .3 7 , 5 1 8, 7 1 ', 1 ' 11 1 1 1 3 7'. 7 3 2 .7 1 , 3 7 . 21 Tu e . O t r T h a in " " 1,1 1 1 , 1 1 1 .. . . 2 80 2 . ' 1 5 12 7 . 1 3 1 4, 1 5 lZ l , 7 8 4 1, 2 . ' 1 7 10 , 4 1 13 , 8 1 . 2'5 . 8 2 3 10 7 . 3 t l 1, 2 1 4 , 3 5 3 21 in T a x . . . . F . . . 1,4 1 0 . ' 7 1 28 _ 18 8 . 7 3 8 14 5 . 3 4 1.1 8 0 35 . 7 1 3 34 0 1 ' 3. _ 3. 8 1 1 80 , 3 2" ~ 4 33 3 . 1 1 0 22 In o m r . . . . . S t 48 t l l 73 . ' 7 4 .. . - "', 5 1 S 40 1 14 , tl . _ 58 7 1' - 24 _ 11 . 7 3 13 7 , 0 2 1 23 __ T i u . D a n . "1 7 " 1 3 2 1, 0 7 . . . . 88 . 3 8 58 . 7 3 5 4, 1 4 1 14 8 . 1 1 0 1, 2 , 0 3 8 11 , 1 . 11 , 0 l 31 ' , 8 7 3 12 1 . 1 7 5 1. 3 8 m 24 __ T a x C _ A d (2 1 ' . " , (3 1 . 0 0 1 ) (2 5 , 1 0 1 ) (2 - ) (1 ' 1 ) (1 . I Z L ) (1 1 , 8 1 0 ) (H O ) (l i l ) (1 2 , 0 0 1 ) (4 , 6 7 ) (S 5 I 5 8 ) 2. Il i a R o V t n . . . & i ! (2 4 1 , 1 7 (3 3 ~ 1 ) (2 4 , 0 8 3 ) (2 7 . 7 2 3 ) (2 3 2 ) (1 , 1 4 (3 6 7 7 ) (1 0 1 ) (8 8 8 ) (1 2 , 7 5 ) (7 , 4 7 ) (.. . . 3 1 ) 21 27 To l O p a l E x n a 30 , 1 1 0 . ' 7 3 47 , 1 1 3 , 5 32 . 4 . _ 32 . 8 7 . 1 2 1 27 1 , 7 3 0 10 . 1 1 7 . 1 0 8O . 1 l i . ' 1 I 11 7 . 7 3 5 12 . 3 I 3 1s . 7 5 5 , ! "" ' ' ' 1 10 0 . 3 1 7 , 2 8 5 2.21 Op e r a _ . . F o , R o 35 . " 5 , 3 5 1 7,1 ' 1 . 5 1 ' 4. 4 1 , 2 7 3, 8 7 5 , 8 0 17 . 5 4 __ _ _ 1 l ~ 1 l 1 l _ 10 . 1 7 4 , 1 80 . ~ i 14 0 , 2 5 8 3, 1 2 1 . 5 4 .. . . . 4, 7 . . . 38 31 32 Ra , _ : 33 EI P l I n S e r v 1.0 1 1 , 1 1 7 , 2 7 2 1" . 8 2 1 . 5 4 11 " 1 1 7 . ~ i 4 10 1 . . 1 1 , 1 .. . . 3 27 , 1 . 1 7 2 23 6 1 1 3 _ 1, l , 4 7 0 2,7 8 8 . l 2 11 , 1 7 . _ 22 , . . . . 7 1 2 2. 1 . . 7 , 4 3 34 Pl a H a F o r F u t u . 0 0 0 0 0 0 0 0 0 0 0 0 35 _ P l A o u l o n A d 4. 3 4 . _ I0 43 3 , 8 2 _. 1 1 1 4, 1 7 2 11 7 , 3 0 .. - 1. " 3 12 , 3 8 3 22 . 1 0 2 13 1 . 1 ' 1 1. 5 1 1 0 38 Nu c a r F . . . . . . . . 37 Pr e p a y m e n t Ul 3 11 , 2 31 " _ 21 7 . 1 0 1 1. _ "'1 2 7 42 4 5 7. _ '. - 14 5 , 1 2 1 48 , 8 7 4 52 . 8 2 3. F" " _ k 7, 4 1 " ' 1 .. 5 , 5 7 71 3 , 1 . 75 1 , 8 1 ',1 4 1 27 4 , . . 7 1.1 0 5 , ' 1 2 5.8 2 7 1" _ 31 5 . 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Fl O NI Un M u c r P i t . A c 3 8 FlO T. . I _ P _ . . _ L a . . L a R i Ui . . . . . . . . . . U2 _ D . . . & _ _ m . . r . . . T u r l . . a C h - 12 , 1 ~ i (1 7 , " 7 ) (7 , 1 0 2 tl ) 1 15 (2 . . ~ (S (5 1 ) (S , O S 2 .1 1,1 1 1 11 . , 2 11 1 4 , 1 2 1 1" , 0 0 12 , ' 1 0 ) . 55 (~ ' . 2 7 ) 11 , ' 1 ) (S 7 1 ) ii u n ) 55 7, 2 1 2 ., . . l . . S U3 1 , : M 1, . . . 7 f '" , 0 1 :1 1,0 7 1 _, 1 0 S ", 2 1S , ' " 72 1 ' 31 (l 0 EL C T P L A I N S E ST E P R O U C T P L A D E F . N I J K L M N 0 bl Aø Aø Aø It , _ b p S li ll _e i O f __ _I La - . .. . V o l . Hl V o l . . _d O f .c h d . . It . . II m d P o w , No _ __ , _. M __ I __ I __ I _1 0 ', 1 ' , I Z l. . d . . 1 0 _i l n Co n a c 1 ~c 1 2 0 0 0 0 0 0 0 . 0 0 0 0 . . .. ... 0 . . . 0 0 . . 0 o. .o o. .. o o . NU P R O C T I N . NY _ U C P R P L Ft G Fl ' F1 I FlO II T A l 4 . 5 . P t 1 1 co i o G R 1 2 ~ 7 . i i 71 3 3U -. a r _ i e i n t 7"7n 33 1 Mi o . P o w P a n t E . . . . 7" 71 7 Ul R_ . 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