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HomeMy WebLinkAbout20100528McDougal Direct.pdfn iow HAY 28 AM fl: 55 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 $27.7 MILLION, OR APPROXIMATELY 13.7 PERCENT ) ) CASE NO. PAC-E-10-07 ) ) Direct Testimony of Steven R. McDougal ) ) ) ) ROCKY MOUNTAIN POWER CASE NO. PAC-E-10-07 May 2010 1 Q. 2 3 A. Please state your name, business address and present position with Rocky Mountain Power ("Company"), a division of PacifiCorp. My name is Steven R. McDougal, and my business address is 201 South Main, 4 Suite2300, Salt Lake City, Utah, 84111. I am currently employed as the diector 5 of revenue requirements for the Company. 6 Qualifications 7 Q. 8 A. 9 10 11 12 13 14 15 16 Q. 17 A. 18 19 20 21 22 Q. 23 A. Briefly describe your educational and professional background. I received a Master of Accountancy from Brigham Young University with an emphasis in Management Advisory Services in 1983 and a Bachelor of Science degree in Accounting from Brigham Young University in 1982. In addition to my form education, I have also attended varous educational, professional, and electrc industry-related seminars. I have been employed by Rocky Mountain Power or its predecessor companies since 1983. My experience at Rocky Mountain Power includes varous positions within regulation, finance, resource planning, and internal audit. What are your responsibilties as director of revenue requirements? My primar responsibilities include overseeing the calculation and reportng of the Company's regulated earnings or revenue requirement, assuring that the inter- jursdictional cost allocation methodology is correctly applied, and explaining those calculations to regulators in the jurisdictions in which the Company operates. Have you testified in previous regulatory proceedings? Yes. I have provided testimony before the Utah Public Service Commssion, the McDougal, Di - 1 Rocky Mountain Power 1 Washington Utilities and Transportation Commssion, the California Public 2 Utilities Commssion, the Idaho Public Utilities Commssion, the Wyoming 3 Public Service Commssion, and the Utah State Tax Commssion. 4 Purpose and Overview of Testimony 5 Q. 6 A. 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 What is the purpose of your tetimony in this proceeding? My diect testimony addresses the calculation of the Company's Idaho-allocated revenue requirement and the revenue increase requested in the Company's filng. I describe the major assumptions used by the Company to compute revenue requirement and present the calculation of the requested price increase. Specifically, I provide testimony on the following: . The $27.7 millon retail revenue increase requested in this case representing the increase over curent rates required for the Company to recover the costs incurred to serve Idao customers; . A description of the test period proposed in this case, including the treatment of rate base and jursdictional loads; . Inter-jursdictional allocations, including treatment of irgation demand side management ("DSM") costs and special contracts with ancilar services; . Treatment of revenue from the sale of renewable energy credits ("RECs"); . The detailed results of operation for the test period, demonstrating that under current rates the Company wil ear an overall return on equity ("ROE") in Idaho of 5.7 percent, which is significantly below the retu on equity requested in this case and the curent authorized retu; and McDougal, Di - 2 Rocky Mountain Power 1 . Calculation of the Load Growth Adjustment Rate ("LGAR") based on 2 costs in this filing for use in the EnergyCost Adjustment Mechanism 3 ("ECAM"). 4 Revenue Increase 5 Q. 6 A. 7 8 9 10 11 12 13 14 15 Q. 16 17 A. 18 19 20 What revenue increase is the Company seeking in this case? The Company's application supports an overall revenue increase of $27.7 millon, or 13.7 percent. Exhibit No.1 provides a summar of the Company's Idao- allocated results of operations for the test period. At curent rate levels, Rocky Mountain Power wil ear an overall ROE in Idaho of 5.7 percent during the test period. This retu is significantly less than the most recently approved ROE of 10.25 percent included in the stipulation approved by the Commssion in Case No. PAC-E-07-05 (the "2007 general rate case"), and is less than the 10.6 percent return recommended by Company witness Dr. Samuel C. Hadaway in this proceeding. Is the Company requesting the full $27.7 millon as a change to customer rates at this time? Yes. . The Company's curent application requests that rates for all customers, including the tarf contract customers whose rate plans expire December 31, 2010, be adjusted effective Januar 1, 2011, to reflect customers' tre cost of service based on the test period data. McDougal, Di - 3 Rocky Mountain Power 1 Test Period 2 Q. 3 4 A. 5 6 7 Q. 8 9 A. 10 11 12 13 14 15 16 17 Q. 18 19 A. 20 21 22 23 What test period did the Company use to determine revenue requirement in this case? Revenue requirement in the Company's application is based on the historical twelve-month period ending December 31,2009, adjusted for known and measurable changes through December 31,2010 (the "Test Period"). Is the Test Period in this case consistent with test period used by the Company in previous Idaho general rate cases? The Test Period is prepared in a manner consistent with the Company's general rate cases filed previously in Idaho. Later in my testimony I provide additional support for major decisions made in the Test Period preparation, including treatment of rate base, normalization of jurisdictional loads, and treatment of renewable energy credit sales. I also describe the process employed by the Company to prepare revenue requirement, and provide brief descriptions of each normlizing adjustment made to revenue, net power costs, depreciation, taxes, rate base, and operations and maintenance r'O&M") expense. What over-riding principle guided the Company's development of the Test Period in this case? The prima objective in determning a test period is to develop normlized results of operations which best reflect the' operating conditions during the time the new rates wil be in effect ("rate effective period"). Multiple factors must be considered to determne which test period best reflects these conditions. Ultimately this is best accomplished with a forecast test period that coincides with McDougal, Di - 4 Rocky Mountain Power . 1 2 3 4 5 Q. 6 7 A. 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 the rate effective period. However, since this method has not been previously allowed by the Commssion, the Company has relied on historical data with normlizing adjustments made though December 2010 to reflect as closely as possible the rate effective period. Why is it important that the Test Period and the rate effective period be aligned as closely as possible? In an environment of rapidly expanding rate base and increasing net power costs a test period that is not aligned with the rate effective period cannot adequately capture the conditions that the Company wil experience while rates are in effect. When a utility is in a significant investment cycle and experiencing other cost increases, a pure historical test period constrains the utilty to chronically under- recover the tre cost of service. The Company wil continue to place needed assets into service during the rate effective period. These assets wil immediately provide benefits to the Company's customers in Idao, but the Company wil no longer be able to defer the cost of financing such assets in the form of allowance for funds used during constrction ("AFUDC") and wil begin to incur depreciation expense as soon as the asset is in service. Due to the current regulatory framework in Idaho, rates cannot be adjusted to adequately recover the cost of these assets until a future rate case whose historical test period captures these plant additions. The ECAM mitigates the under recovery on increased fuel costs related to new assets, but it can also work against the Company by passing though the benefits of zero-cost energy from new wind facilties while the fixed costs of these same facilities go unrecovered until they can be incoiporated into a McDougal, Di - 5 Rocky Mountain Power 1 2 Q. 3 4 A. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Q. 19 20 A. 21 22 general rate case. 1 What has the Company done in this case to better align the Test Period with the rate effective period? A significant cost drver in this application is the capital investment the Company has incurred to serve its retail customers. The Company has calculated rate base on an end-of-period basis, including actual rate base at December 31,2009, plus major capital additions that wil be in service by December 31,2010, reflected at the additions' full cost. The Company also proposed this treatment for rate base in PAC-E-08-07 (the "2008 general rate case"). This treatment better aligns the case with the level of investment that wil be used and useful durng the rate effective period, and sets the customer rates at a more appropriate leveL. All of the capital additions in this case wil be in service prior to the anticipated date of the price change. Expense and revenue items related.to new capital additions, including net power cost impacts, are annualized so that a full year of the cost or benefit is included in the Test Period. Absent this treatment, customers would receive the full benefit of capital additions such as the Dunlap wind facility though the ECAM without paying the full capital cost of the resource. Has the Company treated any revenue requirement components in this case different from its past cases in Idaho? Yes. The historical 2009 load has been normalized to remove abnormal operating conditions that occurred. Jurisdictional load directly impacts thee main components of the Company's revenue requirement: retail revenue, system net 1 The curent ECAM includes an adjustment mechanism designed to counteract this effect for select wind facilities, but this mechanism wil expire once rates from this case are effective. McDougal, Di - 6 Rocky Mountain Power 1 2 Q. 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 power costs, and inter-jurisdictional allocation factors. Why is the use of the Company's normalized load necessary in this cas? As the Company examned the historical 2009 load, it found anomalous results that, if left unchanged, would materially distort the revenue requirement calculation for the Test Period. Durng 2009, sales to irgation customers and Monsanto were significantly below levels experienced over the previous five years. The table below ilustrates the dramatic reduction in energy sales for these customers in 2009. Table 1: Tariff Contract and Irrigatioii Sales Year MWh 2004 1,969,495 1,855,452 1,954,176 1,996,,641 1,952,,495 lODS 2I.~e-:6 2(~07 2008 Average 20ü4 - 2008 1,945,651 20C'S 1,526,õ83 Test?erlcd 1,.9D8~la9:!J The Company typically adjusts residential and commercial historical loads in general rate cases to normalize varation due to atypical temperatures. However, the shai reduction seen in tariff contract load in 2009 was not weather drven and would not be normlized with the Company's traditional adjustment. Amore comprehensive adjustment to loads is needed to reflect energy usage for these customers at a level expected during the Test Period, as well as load across the Company's system. Company witness Dr. Peter C. Eelkema's testimony explains McDougal, Di - 7 Rocky Mountain Power 1 how the Company's loads were developed and provides support for the projected 2 energy usage by customers in Idaho during 2010. 3 Q.What is the impact of the anomalous historical load on the inter- 4 jurisdictional allocation factors? 5 A.The reduced load in Idaho during 2009 causes a notable drop in Idaho's System Generation ("SG,,)2 allocation factor, which allocates the majority of system-wide6 7 costs among the Company's six jurisdictions. The following table shows Idaho's 8 SG factor since fiscal year 2004 for previous years compared to the factor 9 computed using 2009 historical loads and the Company's 2010 forecasted loads. Table i: SG AUt)c.atiol1 Fador Year ¡: 20M Idaho % :6.~3~9;S Pt'200.5 £.46% 629%FY';2006 C¥ 2C-D6 6,31% CY2007$6.JJ:5% C'~f::2QOg 5.~8.i ~Q CY2uD9 .s.c.£% CY201u 5~51% of .ç~ase N:Q:. PAC-E-C~5;-C:7 Note: FY denotes a fiscal year ending on March 31, and CY denotes a calendar year ending December 31 of the given years. 10 This significant drop in the SG factor from one year to the next is not typical, and 11 highlights not only that the load in Idaho declined, but that it was inconsistent 12 with changes in other states' load, causing a reduction in the ratio of Idaho load 13 compared to system load. The Company does not expect the drop in Idao load 2 The SO factor measures each state's contnbution to system demand and energy. Demand is weighted 75% and energy is weighted 25%. McDougal, Di - 8 Rocky Mountain Power 1 during 2009 to continue into 201 0, and setting rates in this case based on the 2009 2 trough would not be appropriate. Using the 2010 normalized load in this case 3 results in an SG factor more in line with historical trend in Idaho and is supported 4 by the Company's forecasting process that accounts for known changes in 5 customer load as explained by Dr. Eelkema. 6 Inter-Jurisdictional Allocation 7 Q. 8 9 A. 10 11 12 Q. 13 14 A. 15 16 17 18 19 20 21 22 23 You previously mentioned the Revised Protocol. Has the Company applied that allocation method in this case? Yes. As approved by the Commssion in Case No.PAC-E-02-03, the Idaho jurisdictional revenue requirement in this case is computed using the Revised Protocol allocation methodology. Please briefly describe the history of inter-jurisdictional alocations and the Revised Protocol. The first effort to achieve a multi-state agreement followed the merger of Pacific Power and Light Company and Uta Power and Light in 1989. The PacifiCorp Inter-JurisdictionalTask Force on Allocations ("PITA") was formed which included Company personnel, regulatory agency representatives from each state jurisdiction in which PacifiCoip serves (including Idaho), and other interested paries. Two main issues were at the forefront of the PITA process: PacifiCorp's integrated system operations and the equitable sharng of operational costs and benefits. The first agreement reached in March 1990 was called the Consensus Allocation Method. Further methods were developed and implemented over time McDougal, Di - 9 Rocky Mountain Power 1 to addrss emerging issues, including the PIT A Accord in Januar 1993 and the 2 Modified Accord in June 1997. In April 1998, Utah chose not to follow the PITA 3 agreements, adopting another method of allocation, the Rolled In method. After 4 Utah's deparre from the PITA agreements, other states began to question the 5 sustainabilty of the PITA process, and the group held its last meeting in April 6 2000. 7 On December 1, 2000, due in par to the breakdown of the PITA process, 8 the Company filed an application seeking approval to restrcture into six separate 9 state electric companies, a generation company, and a service company. As a 10 result of strong opposition to the Company's proposal, interested pares began 11 discussions about the need for a common method of allocating costs, benefits and 12 risks. On March 7, 2002, the Company fied applications in five states requesting 13 the initiation of an investigation of inter-jursdictional issues. Monthly multi-day 14 meetings ensued for the next 18 months. In September 2003, the Company 15 initiated proceedings in Utah, Oregon, Wyomig, and Idaho seeking ratification 16 of an Inter-Jursdictional Cost Allocation Protocol ("Protocol")? 17 Subsequent to the filing of the Protocol, substantial discussions occured 18 among interested paries in the context of what has been referred to as the MSP. 19 As a result of discussions among the MSP paries, the Company developed the 20 Revised Protocol which was ultimately approved in Uta, Oregon, Wyoming, and 21 Idaho and has been used (although not officially approved) in California. 3 The Company's Protocol fiings were docketed as 02-035-04 in Utah, UM 1050 in Oregon, 20000-EI-02- 183 in Wyoming, and PAC-E-02-3 in Idaho. McDougal, Di - 10 Rocky Mountain Power 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 16 Q. 17 18 A. 19 20 21 22 23 Is there ongoing discussion related to the Revised Protocol involving the Company's other jurisdictions? Yes. The Revised Protocol commts the Company to continue the process through at least annual meetings of the MSP Stading Commttee to consider changed circumstances and possible amendments, and to resolve new inter- jurisdictional issues should they arse. The MSP enjoys much broader paricipation than the previous PIT A process. Standing Commttee members are provided by the commssion staffs of Utah, Oregon, Idaho, and Wyoming, and customer and other interest groups from various states paricipate in periodic work groups and technical meetings. Terr Carlock of the Idaho Commssion staff held the position of chaiierson of the Standing Commttee until it was transitioned to Darell Zlomke of the Wyomig Commssion staff in 2010. More than 20 years after the merger of Utah Power and Pacific Power, the relevant issues remain largely the same: PacifiCoip's integrated system operations and the equitable sharing of operational costs and benefits. Based on those discussions, should the Revised Protocol continue to be used in this case? Yes. The MSP Standing Commttee serves the purpose of exploring arsing issues related to the Revised Protocol along with possible solutions that may be recommended for Commssion approvaL. Ongoing discussions may result in modifications to the curently approved method, but until such time as any proposed deviations are brought before the Commssion and approved for use, revenue requirement should continue to be computed using the current Revised McDougal, Di - 11 Rocky Mountain Power 1 2 Q. 3 4 A. 5 6 7 8 9 10 11 12 13 14 Q. 15 16 A. 17 18 19 20 21 22 23 24 Protocol. Does the Revised Protocol prescribe the treatment of state-specific demand side management progrms? Yes. As described in Section iv, Subpar C of the Revised Protocol, demand-side management programs are assigned to the State Resources category. According to the Revised Protocol: "Costs associated with Demand-Side Management Programs wil be assigned on a situs basis to the State in which the investment is made. Benefits from these programs, in the form of reduced consumption, wil be reflected through time in the Load-Based Dynamic Allocation Factors." U sing this allocation, there is consistency between the cost and benefit associated with demand-side management programs as described below. Have you treated the Idaho Irrigation Load Control Program as a demand- side management program as contained in the Revised Protocol? Yes. As described by Dr. Eelkema, the Company's loads used to compute the inter-jursdictional allocation factors have been adjusted to reflect peak curtailment during 2010. Consequently, Idaho's contrbution to the system coincident peak and the resulting rate for allocating system-wide costs are reduced. The program costs recovered through base rates, namely the incentive payments made to paricipating customers, are situs assigned to Idaho. This is consistent with the Company's filngs in previous Idaho rate cases using Revised Protocol, as well as cases in the Company's other states utilzing the Revised Protocol. McDougal, Di - 12 Rocky Mountain Power 1 Q. 2 3 A. 4 5 6 7 8 Q. 9 10 A. 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Do any other jurisdictions served by PacifiCorp have similar programs, and are those programs treated in a similar manner in this case? Yes. The Company operates progras to control irgation and central air conditioning load in its Utah service terrtory. Both of these programs are treated in a similar manner as the Idaho irgation program, i.e. the Utah load used to compute inter-jursdictional allocation factors is reduced to reflect program paricipation and the program costs are diect assigned to Utah. Does the Revised Protocol prescribe the treatment of special contracts with ancilary services? Yes. Appendix D of the Revised Protocol describes the treatment of special contracts, including those with and without ancilar service contrct attrbutes. Specifically, the Revised Protocol states: "For allocation puiposes Special Contracts with Ancilar Service Contract attrbutes are viewed as two transactions. PacifiCoip sells the customer electrcity at the retail service rate and then buys the electrcity back during the interrption period at the Ancilar Service Contract rate. Loads of Special Contract customers wil be included in all Load-Based Dynamc Allocation Factors. When interrptions of a Special Contract customer's service occur, the host jursdiction's Load-Based Dynamic Allocation Factors and the retail service revenue are calculated as though the interrption did not occur. Revenues received from Special Contract customer, before any discounts for Customer Ancilar Service attrbutes of the Special Contract, wil be assigned to the State where the Special Contract customer is located. Discounts from tarff prices provided for in Special Contracts that recognize the Customer Ancilar Service Contract attributes of the Contract, and payments to retail customers for Customer Ancilar Services wil be allocated among States on the same basis as System Resources." McDougal, Di - 13 Rocky Mountain Power 1 Q.Have you treated the Company's agreement with Monsanto as a special 2 contract with ancilary service contract attributes, as described in Appendix 3 D of the Revised Protocol? 4 A.Yes. In the Company's calculation of Idaho revenue requirement, Monsanto's 5 load is included in the load-based dynamic allocation factors, and the retail 6 revenue is calculated as if there is no interrption and is direct assigned to Idaho. 7 In addition, the cost of the ancilar services is allocated among all states on the 8 same basis as other system resources. The net power cost study sponsored by 9 Company witness Dr. Hui Shu includes the payment to Monsanto based on the 10 terms of the special contract for 2010. 11 REC Sales Revenue 12 Q. 13 14 A. 15 16 17 18 19 20 21 22 Please explain how revenue from the sale of RECs has been treated in this case? Revenue from the sale of renewable energy credits is treated as a revenue offset in the revenue requirement computation. This case includes a total of $91.8 millon in revenue from the sale of RECs for the Test Period. Adjustment 3.6 of Exhibit No.2 provides the detailed calculation of revenue in the Test Period as well as the inter-jursdictional allocation of such revenue. Adjustment 3.6 is made up of two main components: (1) adjusting the total Company revenue to the level expected during the Test Period; and (2) reallocating revenue to avoid assignig a portion to states for which the Company is currently not sellng RECs in order to comply with curent or futue requirements related to renewable energy. McDougal, Di - 14 Rocky Mountain Power 1 Q. 2 3 A. 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Q. 18 19 A. 20 21 22 23 Please explain the computation of total REC sales revenue for the Test Period. To compute the level of REC revenue expected in the Test Period, the Company must calculate the volume of wind-related RECs expected to be available for sale. This calculatiòn begins with the total wind generation from the net power cost study for which the Company has the right to sell RECs. Then, in order to comply with current and futue restrctions related to renewable energy in California and Oregon, the Company assumes that those states' allocated share of RECs are banked, or go unsold, durng the Test Period. Next, based on market conditions and Company policy designed to mitigate the risks described by Company witness Mr. Stefan Bird, the Company assumes it wil be able to sell 75 percent of un-banked RECs. Sale transactions known at the time the rate case was prepared, for both wind and non-wind-related RECs, are included at their contractual volume and price. Known wind transactions are then compared to the available wind generation after the adjustments described above, and any Test Period RECs remaining available are assumed to be sold. Please explain the reallocation of revenue to avoid asigning revenue to states for which the Company is currently not sellng RECs. Revenue from REC sales is initially allocated system-wide in the Company's results. However, because the Company currently banks the share of RECs allocated to Oregon and California, those states should not receive an allocation of the revenue generated from the sale of the remaining RECs. To appropriately allocate the sales revenue to the remaining four states, an adjustment is made to McDougal, Di - 15 Rocky Mountain Power 1 2 3 4 Q. 5 6 A. 7 8 9 10 11 12 reverse Oregon and California share of the initial system allocation, and this amount is spread ratably to the remaining states. Detas are provided on pages 3.6.1 and 3.6.2 in Exhibit No.2. Is the Company proposing specifc changes to the ratemaking treatment for REC sales in this application? Yes. In addition to including the expected revenue from REC sales as a credit to customers in this case, the Company believes actual REC sales revenue should be tracked similar to net power costs and included as a component of the ECAM calculation. The Company proposes that the current rate case serve to set the base level of REC sales to which actual sales would be compared. Varations from the base REC sales revenue would be deferred and recovered or refunded on a dollar for dollar basis by way of subsequent ECAM proceedings. Company witness Mr. 13 Bird provides testimony describing the volatile nature of these transactions 14 supporting inclusion in the ECAM. 15 Idaho Results of Operations 16 Q. 17 18 A. 19 20 21 22 23 Please explain how the Company developed the revenue requirement for the Test Period. Revenue requirement preparation began with historical accounting informtion; in this case the Company used the 12 months ended December 31,2009. The revenue requirement components in that historical period were analyzed to determne if an adjustment was warnted to reflect normal operating conditions. The historical information was adjusted to recognize known, measurable and anticipated events and to include previous Commssion-ordered adjustments. McDougal, Di - 16 Rocky Mountain Power 1 2 3 4 5 6 7 8 9 10 11 12 Q. 13 A. 14 15 16 17 18 19 20 Q. 21 A. 22 23 Historical rate base is calculated using end-of-period balances as of December 31,2009. Major capital additions planned to go into service by December 31, 2010, are added based on the full cost expected to be placed into service. In order to synchronize other components of the revenue requirement, costs and benefits related to these major plant additions are included in revenue requirement on an annualized level regardless of the date the resource wil go into service. For example, the Dunlap I wind plant wil be placed into service in November 2010. The capital cost of the project is included in this case at the full amount, an annual level of operation and maintenance expense is added, and the net power cost study assumes generation from that project was available for a full 12 months. Please describe Exhibit No.2. Exhibit No.2 is Rocky Mountain Power's Idaho results of operations report (the "Report"). The historical period for the Report is the 12 months ended December 31,2009, which has been adjusted for known and measurable changes though December 31,2010. The Report provides totals for revenue, expenses, net power costs, depreciation, taxes, rate base and loads in the Test Period. The Report presents operating results for the period in terms of both retu on rate base and ROE. Please describe how Exhibit No.2 is organized. The Report is organized into sections marked with tabs as follows: . Tab 1 Summar contains a summar of normalized Idaho-allocated results of operations. McDougal, Di - 17 Rocky Mountain Power 1 . Tab 2 Results of Operations details the Company's overall revenue 2 requirement, showing unadjusted costs for the year ended December 3 2009 and fully normalized results of operations for the Test Period by 4 FERC account. 5 . Tabs 3 through 8 provide supporting documentation for the 6 normalizing adjustments required to reflect on-going costs of the 7 Company. Each of these sections begins with a numerical summar 8 that identifies each adjustment made to the 2009 actual results and the 9 adjustment's impact on the case. Each column has a numerical 10 reference to a corresponding page in Exhibit No.2, which contains a 11 lead sheet showing the adjustedFERC account(s), allocation factor, 12 dollar amount and a brief description of the adjustment. The specific 13 adjustments included in each .of these tab sections are described in 14 more detail below. 15 . Tab 9 is Tab 2 restated with the Idaho allocation based on the Rolled 16 In allocation method. 17 . Tab 10 contains the calculation of the Revised Protocol allocation 18 factors. 19 Tab 3 - Revenue Adjustments 20 Q.Please describe the adjustments made to revenue in Tab 3. 21 A.Temperature Normalization (page 3.1)., This adjustment recalculates Idao 22 revenue based on temperature normlized historical load assuming average 23 temperatue patterns. McDougal, Di - 18 Rocky Mountain Power 1 Revenue Normalization (page 3.2) - This adjustment normalizes base year 2 revenue by removing items that should not be included to determne retail rates, 3 such as credits from the Bonnevile Power Admnistration ("BPA") for the 4 Residential Exchange Program. The expense side of the BP A credit is removed in 5 adjustment 5.2. 6 Effective Price Change (page 3.3) - This adjustment reflects the $4.38 millon 7 revenue increase which became effective on April 18, 2009, in the 2008 general 8 rate case. This adjustment also normalizes the pro forma effects for the special 9 contract price changes effective Januar 1,2010 as determned in the 2007 10 general rate case. 11 Forecat Price Change (page 3.4) - This adjustment reflects the revenue effects 12 of using the normalized Idaho loads supported by Dr. Eelkema for the Test Period 13 ending December 2010. 14 SOi Emission Allowances (page 3.5) - Consistent with Case No. PAC-E-06-04, 15 this adjustment removes the sulfur dioxide ("SOi") sales occurrng prior to June 16 30,2009, and amortizes those sales over a 15-year period. SOi sales occurng 17 after June 30, 2009, are captured as par of the ECAM. 18 Green Tag Revenue or RECs (page 3.6) - In order to help meet jursdiction 19 specific renewable portfolio standards, a market for green tags or RECs is 20 developing where the tag or green traits of qualifying power production facilties 21 can be detached and sold separately from the power itself. Generally, wind, solar, 22 geothermal and some other resources qualify as renewable resources, although 23 each state may have a slightly different definition. Currently, California and McDougal, Di - 19 Rocky Mountain Power 1 Oregon have renewable portolio standards that limit the Company's ability to sell 2 green tags. As I described earlier in my testimony, this adjustment adds into 3 results an incremental amount of 2010 REC revenues over and above the 2009 4 level, and correctly allocates the REC revenue among states to account for 5 baning in California and Oregon. The Company also proposes that REC 6 revenues be dealt with as par of the Company's ECAM proceeding due to the 7 volatilty described in the testimony of Mr. Bird. 8 Wheeling Revenue (page 3.7) - During 2009 there were various transactions 9 resulting in wheeling revenue that the Company does not expect to occur in the 10 Test Period. These transactions relate to varous prior period adjustments and 11 contract termnations. This adjustment also includes pro forma wheeling revenue 12 for the Test Period. 13 Tab 4 - O&M Adjustments 14 Q.Has the Company made considerable effort to control its operating costs? 15 A.Yes. As par of the Mid American Energy Holdings Company ("MEHC") merger 16 commtments in Case No. PAC-E-05-08, commtment 131, the Company agreed 17 to reduce its admnistrative and general expense below $222.8 milion annually, 18 adjusted for inflation. As shown in Exhibit No.2, Page 2.2, the Company's actual 19 December 2009 A&G level is $162.6 millon, far below the merger commtment. McDougal, Di - 20 Rocky Mountain Power 1 Normalizing Adjustments 2 Q. 3 4 A. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Please describe the adjustments made to O&M expense in Tab 4 of Exhibit No.2. Miscellaneous General Expense (page 4.1) - This adjustment removes certain miscellaneous expenses that should have been charged below-the-line to non- regulated expenses. This adjustment also corrects the allocation of Utah related sales tax refunds. Wage & Employee Benefit Adjustments (page 4.2 and 4.3) - This adjustment is used to compute labor-related costs for the Test Period. Labor-related costs are computed by adjusting salares, incentives, benefits and costs associated with FAS 87 (pension), F AS 106 (post retirement benefits) and F AS 112 (post employment benefits) for changes expected beyond the actual costs experienced in 2009. Page 4.3.4 is a numerical summary staing with actual labor costs in 2009 and summarzing the adjustments made to reflect the Test Period level of expense. This summry is followed by the detailed worksheets used to adjust the labor costs forward to the Test Period. The first step to adjust labor is to annualize salar increases that occurred durng 2009. This was done by identifying actual wages by labor group by month along with the date each labor group received wage increases. The next step is to apply the wage increases through the end of the Test Period to the annualized 2009 salares. The Company used union contract agreements to escalate union labor group wages, while increases for non-union and exempt employees were based on actual increases. This calculation is detailed on pages 4.3.5 through McDougal, Di - 21 Rocky Mountain Power 1 4.3.6. Payroll taxes were updated to captue the impact of the changes to 2 employee salaries. 3 An adjustment is also made to incentive compensation, pension expenses, 4 and.other employee benefit costs expected to be incured in 2010. The Company 5 utilzes an incentive compensation program as par of its philosophy of deliverig 6 market competitive pay structured in a manner that benefits customers with safe, 7 adequate and reliable electric service at a reasonable cost. 8 MEHCTransition Savings (page 4.4) - The Company elimiated many 9 positions in our labor force as a result of the MEHC transaction. These savings 10 were made possible by the payment of change-in-control severance, which is 11 curently being amortized over a three year period as authorized inCase Nos. 12 PAC-E-06-11 and PAC-E-07-05. Since the amortization wil end December 31, 13 2010, this adjustment removes the amortization from results. 14 Irrigation Load Control Program (page 4.5) - Incentive payments made to 15 Idaho customers participating in the irgation load control program were system 16 allocated in unadjusted data. This adjustment corrects that allocation and assigns 17 these costs directly to Idaho consistent with other DSM programs. This 18 adjustment also recognizes a $261,233 increase in total incentive payments based 19 on program paricipation in the Test Period. An offsetting adjustment was made 20 to reduce the jurisdictional load used to develop allocation factors to reflectload 21 paricipating in the program during the Test Period irgation season. This load 22 adjustment reduces Idaho load used to compute inter-jurisdictional allocation 23 factors and consequently the level of system-wide costs allocated to Idaho. McDougal, Di - 22 Rocky Mountain Power 1 Details supporting the incremental adjustment are provided on pages 4.5.2 and 2 10.13. 3 Incremental Generation O&M (page 4.6) - This adjustment adds incremental 4 O&M expense for the High Plains, McFadden Ridge I, and the Dunlap I wind 5 generating plants, as well as the Dave Johnston coal plant scrubber, all of which 6 were placed into service durig 2009 or wil be durng the Test Period. 7 Consistent with the end-of-period rate base treatment, this adjustment includes a 8 full year of O&M for the Dave Johnston scrubber and the Dunlap I wind plant, 9 even though they wil be placed into service part way though the year. The net 10 power cost study sponsored by Company witness Dr; Shu also includes the full 11 year impact (cost or benefit) from these resources. 12 Remove Non Recurring Entries (page 4.7) - Varous accounting entries were 13 made during 2009 that were non-recurrng in nature or relate to a prior period. 14 This adjustment removes these items reducing total Company operating expense 15 by $1.3 millon. 16 MEHC Affliate Management Fee (page 4.8) - This adjustment complies with 17 the MEHC acquisition commtment 128, which states: 18 "MEHC and PacifiCoip wil hold customers haress for increases in 19 costs retained by PacifiCorp that were previously assigned to affilates 20 relating to management fees. . .This commtment is off settble to the 21 extent PacifiCoip demonstrates to the Commssion's satisfaction, in the 22 context of a general rate case the following: 23 i) Corporate allocations from MEHC to PacifiCoip included in 24 PacifiCorp's rates are less than $7.3 millon..." 25 This adjustment limits the MEHC corporate charge to PacifiCoip to $7.3 millon. 26 Intervenor Funding (page 4.9) - This adjustment increases amortization expense 27 on previously deferred intervenor funding by the expected amortization amount McDougal, Di - 23 Rocky Mountain Power 1 through the Test Period and rate base is adjusted to reflect all balances as of 2 December 2010. 3 Generation Overhaul Expense (page 4.10) - This adjustment normlizes 4 generation overhaul costs using a four year average methodology. Actual 5 overhaul expenses from 2006 - 2008 are escalated to 2009 dollars using escalation 6 indices and then those escalated expenses are averaged over four years. For the 7 Currant Creek, Lake Side and Chehalis generating units, the four year average is 8 comprised of the overhaul expense projected durng the first four full years these 9 plants are operationaL. The adjustment is calculated by. subtracting the actual 10 overhaul costs from the four year averages. 11 Memberships and Subscriptions (page 4.11) - This adjustment removes 12 expenses in excess of Commssion policy as stated in Order No. 29505. National 13 and regional trade organizations are recognized at 75 percent and dues for 14 membership in Western Electrc Coordinating Council ("WECC") and Nortern 15 Tier Transmission Group are included at 100 percent. All other membership dues 16 are removed. 17 Postretirement Measurement Date Change (page 4.12) - This adjustment 18 removes the Idaho situs assigned expense related to a change in the measurement 19 date for postretirement benefits. 20 Cash Basis Idaho Pension Expense (page 4.13) - This adjustment replaces the 21 actuarially determned pension expense for the Test Period with the actual amount 22 funded (cash basis). This adjustment is consistent with the Idaho Commssion's 23 orders number 29838 and 29871 referrg to a United Water case, and with the McDougal, Di - 24 Rocky Mountain Power 1 Company's 2007 general rate case, Case No. PAC-E-07-05, and the Company's 2 2008 general rate case, Case No. PAC-E-08-07. 3 Insurance Expense (page 4.14) - This adjustment normalizes injury and damage 4 expenses to reflect a thee-year average of gross expense minus insurance 5 proceeds. This adjustment also examines the level of captive insurance expense 6 which continues to remain below $7.4 millon as agreed to by the Company as 7 par of the MEHC transaction in Case No. PAC-E-05-08, commitment 129. 8 DSM Removal (page 4.15) - Idaho allows for recovery of DSM expenses 9 through the customer effciency services rate adjustment (Schedule 191). This 10 adjustment removes Idaho DSM costs in order to prevent a double recovery 11 though base rates and Schedule 191. 12 Wyoming Advertising (page 4.16) - This adjustment removes from results 13 certain advertising costs that the Company was ordered to incur by the Wyoming 14 Public Service Commssion.. These costs wil be charged situs to Wyoming 15 customers. 16 Avian Settlement (page 4.17) - In 2009 the Company and the U.S. Attorney for 17 Wyoming reached an agreement associated with increasing protection for wildlife 18 habitat in and around the Company's transmission and distribution assets. Under 19 the terms of the agreement, the Cömpany is providing funds to varous wildlife 20 agencies in Wyoming as well as Idaho, Utah and Montana to support 21 improvements to design and the construction of avian-safe power lines. This 22 adjustment removes the April 2009 reversal of a December 2008 entry. Also, this 23 adjustment includes capital improvements of existing power lines that wil benefit McDougal, Di - 25 Rocky Mountain Power 1 customers by protecting wildlife habitat and reducing avian related outages. 2 Tab 5 - Net Power Cost Adjustments 3 Q. 4 A. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Please describe the adjustments included in Tab 5. Net Power Cost Study (page 5.1) - The net power cost study adjustment presents normalized Test Period steam and hydro power generation, fuel, purchased power, wheeling expense and sales for resale based on the Company's GRID modeL. It also normalizes hydro, weather conditions and plant availabilty as described in Dr. Shu's testimony. BP A Residential Exchange (page 5.2) - The Company received a monthly purchase power credit from BPA which is treated as a 100 percent pass-through customers eligible to paricipate in the Residential Exchange Program in Oregon, Washington, and Idaho. This adjustment reverses the BPA purchase power expense credit recorded. James River Royalty Offset and Little Mountain Steam Sales (page 5.3) - On Januar 13, 1993, the Company executed a contract with James River Paper Company with respect to the Camas mill, later acquired by Georgia Pacific. Under the agreement, the Company built a steam turbine and is recovering the capital investment over the twenty-year operational term of the agreement as an offset to royalties paid to James River based on contract provisions. The contract costs of energy for the Camas unit are included in the Company's net power costs as purchased power expense, but GRID does not include an offsetting revenue credit for the capital and maitenance cost recovery. This adjustment adds the royalty offset to account 456, other electric revenue, for the Test Period. McDougal, Di - 26 Rocky Mountain Power 1 This adjustment also normalizes the ongoing level of steam revenues 2 related to the Little Mountain plant. Contractually, the steam revenues from Little 3 Mountain are tied to natual gas prices. The Company's net power cost study 4 includes the cost of running the Little Mountain plant but does not include the 5 offsetting steam revenues. This adjustment aligns the steam revenues to the gas 6 prices modeled in GRID. 7 Electric Lake Settlement (page 5.4) - Canyon Fuel Company ("CFC") owns the 8 Skyline mine located near Electric Lake. Electrc Lake is a reservoir owned by 9 the Company that provides water storage for the Huntington generating plant. 10 The two companies have disputed a claim made by PacifiCoip that CFC's mining 11 operations caused the lake to leak water into the Skyline mine, thus makng it 12 unavailable for use by the Huntington generating plant. The Company has 13 incured capital costs and O&M costs to pump water from the breach back into 14 Electric Lake. The two companies negotiated a settlement of the claims made by 15 the Company. The settlement of costs includes reimbursement to the Company 16 for O&M and capital costs associated with the pumping. The value of the 17 settlement was amortized over three years. This adjustment includes the 18 appropriate Test Period amortization and rate base balances. 19 Tab 6 - Depreciation and Amortization Expense Adjustments 20 Q.Pleas describe the adjustments included in Tab 6. 21 A.Depreciation and Amortization Expense (page 6.1) - This adjustment enters 22 into the Test Period results depreciation and amortization expense for the major 23 plant added to rate base in adjustment 8.6. McDougal, Di - 27 Rocky Mountain Power 1 Depreciation and Amortization Reserve (page 6.2) - This adjustment enters 2 into Test Period results depreciation and amortization reserve for the major plant 3 additions added to rate base in adjustment 8.6. 4 Hydro Decommissioning (page 6.3) - Based on the Company's latest 5 depreciation study approved in Case No. PAC-E-07-14, an annual accrual of 6 $19.4 millon is required for the decommssioning of varous hydro facilities. 7 This adjustment adjusts the decommssioning reserve balance to the end of the 8 Test Period leveL. 9 Tab 7 - Tax Adjustments 10 Q. 11 A. 12 13 14 15 16 17 18 19 20 21 22 23 Please describe the adjustments included in Tab 7. Interest True Up (page 7.1) - This adjustment details the tre up to interest expense required to synchronize the Test Period expense with rate base. This is done by multiplying normlized net rate base by the Company's weighted cost of debt in this case. Property Tax Expense (page 7.2) - Property tax expense for the Test Period was computed by adjusting calendar year 2009 property tax expense for known and anticipated changes in assessment levels though the end of the Test Period. Please refer to Confidential Exhibit No.3 for detals supporting the Test Period expense. Renewable Energy Tax Credit (page 7.3) - The Company is entitled to recognize certain tax credits as a result of placing qualifying renewable generating plants into service. The federal tax credit is based on the generation of the plants and the credit can be taken for ten years on qualifying propert. Under the McDougal, Di - 28 Rocky Mountain Power 1 calculation required by Internal Revenue Service Code Sec. 45(b )(2), the Test 2 Period renewable electricity production credit is 2.2 cents per kilowatt hour of the 3 electricity produced from wind energy. The Utah state tax credit is based on the 4 generation of the Blundell bottoming cycle, and the credt/can be taen for four 5 years. In addition to the Utah state tax credit, the Company is able to recognize 6 the Oregon Business Energy Tax Credit, which is based on investment in specific 7 assets and is taken over a five year period on qualifying propert. 8 Idaho State Investment Tax Credit (page 7.4) - The Idaho state investment tax 9 credit ("ITC") is based on the plant placed in servce, and the credit is usually 10 utilzed in a subsequent period depending on the availabilty of Idaho state taxable 11 income. Since PacifiCorp is a 46(f)(1) Company, this adjustment includes into 12 results the ITC unamortized balance as a rate base reduction. 13 AFUDC Equity (page 7.5) - This adjustment includes the appropriate level of 14 AFUDC - Equity into results for the purpose of aligning the tax Schedule M's 15 with regulatory income. 16 Adjust Accumulated Deferred Income Taxes to.Actual.(page 7.6) - This 17 adjustment aligns the Company's original jurisdictionally allocated accumulated 18 deferred income taes related to depreciable and amortizable assets with actual 19 deferred income tax expense from the Power Tax system. 20 Correct Allocation Factor (page 7.7) - This adjustment corrects an allocation 21 factor on an item related to accumulated deferred income taxes. 22 Income Tax Normalization (page 7.8) - As described in the testimony and 23 exhibits of Company witness Mr. Ryan R. Fuller, the income taxes in this case McDougal, Di - 29 Rocky Mountain Power 1 2 3 4 5 6 7 8 9 10 11 Q. 12 A. 13 14 15 16 17 18 19 have been presented on a fully normlized basis, excluding AFUDC equity. Accordingly, this adjustment removes the base period Idaho allocated income tax flow-though. Medicare Subsidy (page 7.9) - On March 23,2010, the Patient Protection and Affordable Care Act was signed into law. The Act, including a subsequent amendment to the Act (the amendment is known as the Health Care and Education Reconciliation Act signed into law March 30, 2010), changes the deductibilty of certain costs incured for post-retirement prescription drg coverage. This change is described in the Company's accounting application in Case No. PAC-E-I0-4 and in the testimony of Mr. Fuller. How have current state and federal income tax expenses been calculated? Current state and federal income tax expenses were calculated by applying the applicab'ie tax rates to the taxable income calculated in the Report. State income tax expense was calculated using the state statutory rates applied to the jursdictional pre-tax income. The result of accumulating those state tax expense calculations is then allocated among the jurisdictions using the Income Before Tax ("IBT") factor. Federal income tax expense is calculated using the same methodology that the Company uses in preparng its filed income tax retus. The detail supporting this calculation is contained on pages 2.18 though 2.20. 20 Tab 8 - Rate Base Adjustments 21 Q. 22 A. 23 Please describe the adjustments included in Tab 8. Update Cash Working Capital (page 8.1) - This adjustment supports the calculation of cash working capital included in rate base based on the normlized McDougal, Di - 30 Rocky Mountain Power 1 results of operations for the Test Period. Total cash workig capital is calculated 2 by multiplying jursdictional net lag days by the average daly cost of service. 3 Net lag days in this case are based on a lead lag study prepared by the Company 4 using calendar year 2007 information. .The Company's 2008 general rate case 5 relied on this same lead lag study, a copy of which was provided along with the 6 Company's filing in that case. Based on the results of the 2007 lead lag study, the 7 Company experiences 4.72 net lag days in Idao requirng a cash working capital 8 balance of $2.1 millon to be included in rate base. 9 Trapper Mine Rate Base (page 8.2) - The Company owns a 21.4 percent share 10 of the Trapper Mine, which provides coal to the Craig generating plant. This 11 investment is accounted for on the Company's books in FERC account 123.1, 12 investment in subsidiar company, which is not included as a regulatory rate base 13 account. The normalized coal cost from Trapper Mine in net power costs includes 14 operation and maintenance costs but does not include a return on investment. 15 This adjustment adds the Company's portion of the Trapper Mine net plant. 16 investment to rate base in order for the Company to earn a return on its 17 investment. 18 Jim Bridger Mine Rate Base (page 8.3) - The Company owns a two-thirds 19 interest in the Bridger Coal Company, which supplies coal to the Jim Bridger 20 generating plant. The Company's investment in Bridger Coal Company is 21 recorded on the books of Pacific Minerals, Inc. Because of this ownership 22 arangement, the coal mine investment is not included in electrc plant in service. 23 The normalized coal costs for Bridger Coal Company in net power costs include McDougal, Di - 31 Rocky Mountain Power 1 the operation and maintenance costs of the mine but provide no retu on 2 investment. This adjustment is necessar to properly reflect the Bridger Coal 3 Company investment in rate base in order for the Company to earn a return on its 4 investment. 5 Environmental Settlement (PERCO) (page 8.4) - In 1996, the Company 6 received an insurance settlement of $33 millon for environmental clean-up 7 projects. These funds were transferred to a subsidiary called PacifiCoip 8 Environmental Remediation Company ("PERCO"). This fund balance is 9 amortized or reduced as PERCO expends dollars on clean-up costs. PERCO 10 received an additional $5 millon of insurance proceeds plus associated liabilties 11 from Rocky Mountan Power in 1998. This adjustment includes the unspent 12 insurance proceeds in results of operations as a reduction to rate base. 13 Customer Advances for Construction (page 8.5) - Refundable customer 14 advances for construction are recorded to FERC account 252. The December 15 2009 balances do not reflect the proper allocation because amounts were recorded 16 to a corporate cost center location rather than state-specific locations in the 17 Company's accounting system. This adjustment corrects the allocation of 18 customer advances. 19 Pro Forma Major Plant Additions (page 8.6) - To reasonably represent the cost 20 of system infrastructure required to serve our customers, the Company has 21 identified capital projects that wil be completed by the end of the Test Period. 22 Company business units identifed capital projects with expenditures over $5 23 milion that wil be used and useful by December 31,2010. Additions by McDougal, Di ~ 32 Rocky Mountain Power 1 functional category are summarzed on separate sheets, indicating the in-sèrvice 2 date and amount by project. The associated depreciation expense and 3 accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2. 4 Miscellaneous Rate Base (page 8.7) - In this adjustment fuel stock is increaseG 5 due to the cost of coal and the number of tons stored at each site. Also, prepaid 6 overhaul balances in FERC account 186 for the Lake Side, Chehalis, and Curent 7 Creek plants are adjusted forward to reflect future payments and transfers of 8 capital to electric plant in service expected durg the Test Period. 9 Powerdale Hydro Decommission (page 8.8) - Powerdale is a hydroelectrc 10 generating facility located on the Hood River in Oregon. This facility was 11 scheduled to be decommssioned in 2010; however, in 2006 a flash flood washed 12 out a major section of the flow line. The Company determed that the cost to 13 repai this facility was not economical and determned it was in the ratepayers' 14 best interest to cease operation of the facility. 15 This adjustment reflects the treatment approved by the Commssion in 16 Case No. PAC-E-07-04. Durng 2007, the net book value (includig an offset for 17 insurance proceeds) of the assets to be retired was transferred to the unrecovered 18 plant regulatory asset. In addition, future decommssioning costs are deferred as 19 they are spent and amortized over 10 years, beginning in the subsequent year. 20. Goose Creek Transmission (page 8.9) - On April 1, 2008, the Company sold its 21 undivided interest in 13.85 miles of transmission line, running from the 22 Company's Goose Creek switching station and extending north to the Decker 230 23 kV substation near Decker, Montana. The assets sold included structures, McDougal, Di - 33 Rocky Mountain Power 1 miscellaneous support equipment, easements, and rights-of-way associated with 2 the transmission line. The sale of the transmission line resulted in the Goose 3 Creek switching station no longer being needed or useful to the Company. The 4 Company plans to remove the Goose Creek switching station including all above 5 ground facilities. Consistent with Commssion Order No. 30904, in September 6 2009 the Company wrote off the gain associated with the sale. This adjustment 7 removes the rate base and accumulated depreciation balances and depreciation 8 expense included in December 2009 unadjusted results. 9 FERC 105 (PHFU) (page 8.10) - This adjustment removes all plant held for 10 futue use ("PHFU") assets from FERC account 105. The Company's is makng 11 this adjustment in compliance with Title 16 of Public Utility Regulation, chapter 12 5, "Powers and Duties of Public Utilties Commssion" section 61-502A. 13 EITF 04-6 Coal Stripping (page 8.11) - In Docket No. PAC-E-09-08, The 14 Company filed for an Accounting Order authorizing the Company to record, as a 15 regulatory asset, the costs associated with the removal of overburden and waste 16 materials at its affiliate coal mines. In January 2010, the Commssion ordered the 17 Company in Order No. 30987 to record the removal costs within its fuel expense 18 account but withheld its review and judgment regarding the propriety of these 19 removal costs until such time as the Company fies an application with the 20 Commssion seeking a specific recovery of these costs though rates. This 21 adjustment aligns the costs of coal stripping and the benefits to customers by 22 adding the deferred strpping costs into rate base as a regulatory asset. The McDougal, Di - 34 Rocky Mountain Power 1 related reduction to fuel expense is accounted for in the net power costs 2 adjustment 5.1. 3 Tab 9 - Rolled In 4 Q.Please describe the information contained behind Tab 9 Rolled In 5 A.Tab 9 isTab 2 restated with the Idao allocation based on the rolled in allocation 6 method. This information is being provided pursuant to the Commssion order on 7 inter-jurisdictional issues in Case No. PAC-E-02-03. 8 Tab 10 - Allocation Factors 9 Q.Please describe the information contained behind Tab 10 Allocation Factors 10 A.Tab 10 Allocation Factors summarzes the derivation of the jurisdictional 11 allocation factors using the Revised Protocol allocation methodology. Factors in 12 this case are based on the load forecast though December 2010 and pro forma 13 account balances. 14 Rate MitigationCap 15 Q. 16 17 18 A. 19 20 21 22 23 24 25 26 In the Company's previous rate case the price increase was reduced bya rate mitigation cap. Is a rate mitigation cap applied to the revenue requirement in this case? No. The rate mitigation cap was approved by the Commssion in Case No. PAC- E-02-03 and was applied to rate cases as described in the following exceipt from the stipulation in that case: "For all Idaho general rate proceedngs initiated after the effective date of this Stipulation and Revised Protocol, and until March 31, 2009, the Company's Idaho revenue requirement to be used for puiposes of setting rates for Idaho customers wil be the lesser of: (i) the Company's Idaho revenue requirement calculated under the Rolled-In Allocation Method multiplied by 101.67 percent, or (ii) McDougal, Di - 35 Rocky Mountain Power 1 the Company's Idaho revenue requirement resulting from use of 2 the Revised Protocol." 3 The rate mitigation cap is no longer applicable in Idaho under the Revised 4 Protocol as approved by the Commssion. The revenue increase sought in this 5 case is supported by revenue requirement allocated to Idaho according to the 6 Revised Protocol. 7 Load Growth Adjustment Rate 8 Q. 9 10 A. 11 12 13 14 15 16 17 18 19 20 21 Q. 22 A. Has the Company updated the calculation of the LGAR that is applied to the calculation of net power costs to be recovered through the ECAM? Yes. Exhibit No.4 provides the detailed calculation, using revenue requirement numbers from Exhibit No.2. To calculate the LGAR I have incorporated the applicable elements from this case, including production-related return on investment and non-NPC expenses, into the template approved by the Commssion in Case No. PAC-E-08-08. The LGARitself does not affect revenue requirement in this case, but is applied to the calculation of net power costs to be deferred and recovered through the ECAM, and is to be updated each time base net power costs are updated in a general rate case. Using the revenue requirement in the Company's filing results in an increase in the LGAR from $17.48 per MW to $20.19 per MW. The Company wil also provide an updated calculation of this rate based on the Commssion-approved outcome of this case. Does this conclude your direct testimony? Yes. McDougal, Di - 36 Rocky Mountain Power Case No. PAC-E-1O-07 Exhibit NO.1 Witness: Steven R. McDougal BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Steven R. McDougal Revenue Requirement Summa May 2010 Rocky Mountain Power IDAHO Result of Operations - REVISED PROTOCOL 12 Months Ended DECEMBER 209 (1) Total Resu~s 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Customer Serviæ & Info 17 Sales 18 Administrative & General 19 20 Total O&M Expenses 21 22 Depreciation 23 Amortization 24 Taxes Other Than Income 25 Income Taxes - Federal 26 Income Taxes - State 27 Income Taxes - Def Net 28 InvestmenHax Cred~ Adj. 29 Misc Revenue & Expense 30 31 Total Operating Expenses: 32 33 Operating Rev For Return: 34 35 Rate Base: 36 Elecric Plant In Service 37 Plant Held for Future Use 38 Misc Deferred Debits 39 Elec Plant Acq Adj 40 Nuclear Fuel 41 Prepayments 42 Fuel Stock 43 Material & Supplies 44 Working Cap~al 45 Weatherization Loans 46 Misc Rate Base 47 48 Total Elecric Plant: 49 50 Rate Base Deductions: 51 Accum Prov For Deprec 52 Accum Prov For Amort 53 Accum Def Income Tax 54 Unamortized ITC 55 Customer Ad\ For Const 56 Customer Serviæ Deposits 57 Misc Rate Base Deductions 58 59 Total Rate Bas Deductions 60 61 Total Rate Base: 62 63 Return on Rate Base 64 65 Return on Equity 66 67 TAX CALCULATION: 68 Operating Revenue 69 Other Deductions 70 Interest (AFUDC) 71 Interest 72 Schedule "M" Additions 73 Schedule "M" Deductions 74 Income Beore Tax 75 76 State Income Taxes 77 Taxble Income 78 79 Federal Income Taxes + Other 202,73,162 45,289,382 13,773,492 261,796,035 60,406,070 2,133,930 79,705,561 10,588,482 11,434,564 4,643,836 1,847,458 11,494,297 182,254,199 27,477,478 2,100,480 5,735,330 (17,477,596) (1,952,739) 25,508,213 (201,494) (279,445) 223,164,426 38631609 1 ,168,782,728 (0) 4,174,115 3,352,852 2,570,335 12,146,136 9,955,906 3,095,969 3,503,640 123,279 1,207,704,959 (371,681,993) (21,605,949) (140,588,834) (228,311) (947,697) (5,192,760) (540,245,544) 667459415 5.788% 5.669% 44,507,993 (3,235,657) 18,808,472 43,239,731 113,145,215 (40,970,306) (1,952,739)(39017567) (17 477 596) (2) Price Change 27,697,872 64,379 9,232,626 1,254,561 10,551,566 17146306 27,633,492 27,633,492 1,254,561 26378932 9232626 Rocky Mountain Power Exh.ibit No. 1 Page 1 of 3 Case No. PAC-E-10-07 Witness: Steven R. McDougal (3)Resultw~h Price Change 230,431,033 4,708,215 5,735,330 (8,244,970) (698,178) 233,715,992 55777 915 1,207,704,959 (540,245,544) 667459415 8.357% 10.600% 72,141,485 (3,235,657) 18,808,472 43,239,731 113,145,215 (13,336,814) (698,178) (12638636) (8244970) Rocky Mountain Power Noimallzed Result 01 Opeations Adjustmnt SUmmar Twelve Months Endin Decmbe 31, 2009 Tab 2 Tab 2 Total Compay Idaho Allocated Actal Resutts Acal Results December 2009 Decmber 2009 1 Operating Reenues 2 Generl Busines Revues 3,484,413,565 186,759,389 31n1erdeparmental 4 Speaal Sales 64.32,157 34,98.299 5 Other Operating Reenues 226,031,656 14263,037 6 T oial Oping Revenues 4,353,766,380 23,00,725 7 8 Operating Expenses' 9 Stear Production 898,300,862 54,579,857 10 Nuclear Produc1icn 11 Hydro Production 37,92.259 2.089,057 12 Other PCN9l Supply 1,023.69.683 66.851,90 13 Transmission 172.874.522 9,532,492 14 Distrbution 215,468,741 11,148,340 15 Customer Accounting 93.785,007 4.505,501 16 Customer Serice & Inf 71,462,744 6,838.635 17 Sales 18 Administrative & General 162,619,511 9.473,261 19 20 Total O&M Expenses 2.676,130,329 165,016.333 21 22 Deprciation 464,027,603 24.372,146 23 Amorizaiion 43,698,570 2,251,446 24 Taxes O1erThan IncaTe 123,8n,487 5,321,337 25 Income Taxes. Fødera (169,083,383)(14,015,615) 26lncaTeTaxes- S1ale (22,655,140)(1,927,760) 27 IncaTe Taxes - Oaf Ne1 482,616,183 23,827,937 28 Investment Tax Credit Adj (1,874,204)(201,494) 29 Misc Reveue & Expense (5,975,707)(296,743) 30 31 T olel OperingExpenses 3,500,761,738 204,347,587 32 33 Opera1ing Re For Return 763,004,64 31,661,138 34 35 Raie Base 36 Electric Plant In Service 19,556,037,605 1 :054,50,200 37 Plant Held fo Futue Use 13,674,549 570,032 38 Mise Deferred Debits 140,117,584 3,620,813 39 Elec Plani Acq Adj 60,866,907 3,352,852 40 Nuclear Fuel 41 Prepayments 46,150,453 2,570,335 42 Fuel Stock 167,792,599 10,626,940 43 Material & Supplies 1n,874,022 9,95,90 44 Working Capital 55,802,250 2,912,834 45 Weaiherization Loans 37,358,188 3,503,64 46 Mise Rate Base 1,809,172 123,279 47 48 Total Beclc Plant.20,257,483,328 1,091,740,831 49 50 Rate Base Deductions 51 Accum Prov For Deprec (6,626,518.392)(369,078,016) 52 Aca.m Prov For Ama1 (427,140,689)(21,58,54) 53 Aca.m Def Income Tax (2,332,318,663)(140,546,898) 54 Unamortized ITC (7,294,222)(44,168) 55 Customr Adv For Canst (20,94,658)(686,658) 56 Custoer Service Deposits 57 Misc Rate Base Deductions (57,36,419)(2,686,58) 58 59 Total Rate BaSe Deductons (9,471,582,04)(534,622,870) 60 61 T olal Rate Base 10,785,901,285 557.117.960 62 63 Retu on Rate Base 7.074%5.683% 64 65 Return on Equity 8.138%5.468% Exhib~ 2 Tab 3 Tab 4 Revenue Adjusten O&M Adjusten 15,973,773 4,302,563 20,276,335 (4,913) (4,913) 6,992,701 950,192 (252,521) 17,298 7,702.757 12,573,578 (5,010,486) (5,010,486) 469,585 44,873 7,320,567 59,134 28,225 138,335 (4,989,1n) 1,811,040 5,140,583 1,497 (3,231,060) (439,047) (182,892) 1,289,080 (6,299,566) 74,490 (17,580) TabS Net Power CostAdjustent 10,303,08 218,378 10,521,461 5,356,628 5,533,80 1,001,768 Rocky Mountain Power Exhibit No. 1 Page 2 of 3 Case No. PAC-E-10-07 Witness: Steven R. McDougal Tab 6 Depraton & Amortzaon Adjuslms 1,701,671 (2.402,284) (700,613) (700,613) 56,910 (1.497) 898,145 896,648 953,558 (108,911) 15,885 (2,615,963) (25,402) 261,400 77389 93,274 (2,379,965) (15,637)(2,379,96) Rocky Mountain Power Normalized Result 01 Opeations Adjustmnt SUmmarTwlve Months Ending De 31,2008 1 Operating Revenues 2 Generl Business Revenues 3 Inlerepamen1al 4 Special Sales 5 Other Operating Reenues 6 Total Operaing Revenues 7 8 Operating Expenses 9 Sieam Prouction 10 Nuclear Producion 11 Hydro Produclion 12 Other PC7er Suppy 13 Transmission 14 Distribution 15 Customer Accounting 16 Cus10er Service & Info 17 Sales 18 Administrative & General,. 20 TotalO&MExpenses 21 22 Depreciation 23 ArOrizatioo 24 Taxes OlerThan InOO9 25 Income Taxes - Federa 26 Income Taxes - 81819 27 Income Taxes - Oaf Net 28 Investment Tax Credit Adj 29 Mise Revnue & Expense 30 31 To1al Op9ring Expeses 32 33 Operating Rev For Aaum 34 35 Ra1e Base 36 Electc Plant In Seice 37 Plant Held for Fu1ureUs9 38 Mise Deferd Debits 39 Elec PI.am Acq Adi 40 Nuclear Fuel 41 Prepayments 42 Fuel Stock 43 Materal & Supplies 44 Workng Capital 45 Weaheria1ioo Loans 46 Mise Rale Base 47 48 T oIa1 8eeinc Plant 4. 50 Rate Base Deduc1ons' 51 Accum Prev For Depree 52 Accum Prev For Amort 53 Accum Oaf Income Tax 54 Unamoized ITC 55 Customer Ad For Const 56 Customer Servce Deposits 57 Misc Rate Base Dedueiions 56 59 Total Rate Base Dedueiions 60 61 T oIa1 Rate Base 62 63 Return on Rate Base 64 65 Return on Equity Tab 7 Exhibi 2 TabS Rate Bae Adjus1entsTax Adjus1ents 209,99 209,996 413,992 (4,118,090) (114,133) 229,019 (1,810,240) (24.98) 2,126,953 (3,379,215) 3,379,215 114,20,æ8 (570,032) 679.793 1,519,196 (8;8,818) (184,142) 116,016,129 (2,02.219) (1,082,960)113.$7,072 (1,082,960)(2,44,057) (468) (185,900) (115,64) 115,64 183,135 13,482 (261,039) (181,282) Rocky Mountain Power Exhibit No. 1 Page 3 of 3 Case No. PAC-E-10-07 WitnesS: Steven R. McDougal Tab 2 Idaho Normized Results 202,733,162 45,289,382 13,773,492 261,796,035 60,406.070 2,133,930 79,705,561 10,588,482 11,434,564 4,643,836 t,847,458 11,494,297 182,254,199 27,477,478 2,100,450 5,73,330 (17,477,596) (1,952,739) 25,50,213 (201.494) (279,445) 223,164,426 38,631,609 1,168,782728 4,174,115 3,352,852 2,570,335 12,146,136 9,955,906 3,09,96 3,50,540 123,279 t.07,704,959 (371 ,681,993) (21,60,94) (140,588,834) (228,311) (947,697) (5,192,760) (54,24,54) 667,459,415 5.788% 5.669% Case No. PAC-E"'1O-07 Exhibit No.2 Witness: Steven R. McDougal BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Steven R. McDougal Revenue Requirement May 2010 Case No. PAC-E-I0-07 Exhbit NO.2 Witness: Steven R. McDougal BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNAI POWER Exhbit Accompanying Direct Testimony of Steven R. McDougal Revenue Requirement May 2010 r-=..c::ii:-eN00 :i::..~.. UI0' Rocky Mountain Power Page 1.0 IDAHO Results of Operations. REVISED PROTOCOL 12 Months Ended DECEMBER 2009 (1)(2)(3) Total Resu~s wi Result Price Change Price Change 1 Operating Revenues: 2 General Business Revenue 202,733,162 27,697,872 230,431,033 3 Interdepartmenal 4 Speial Sales 45,289.362 5 Other Operatng Revenues 13.n3,492 6 Total Operating Revenues 261,796,035 7 8 Operating Expenses: 9 Steam Prouction 60,406,070 10 Nuclear Prouction 11 Hydro Prouction 2,133,930 12 Other Pow Supply 79,705,561 13 Transmission 10,588,82 14 Distibuln 11,434,56 15 Customer Accounting 4,643,836 64,379 4,708,215 16 Customer Servic & Info 1,847,458 17 Sales 18 Administrtive & Generl 11,494,297 19 20 TotalO&M Expeses 182,254,199 21 22 Depreciation 27,477,47823 Amor 2,100,480 24 Taxes Other Than Income 5,735,330 5,735,330 25 Income Taxes. Federal (17,477,596)9,232,626 (8,244.970) 26 Income Taxes. State (1,952,739)1,254,561 (698,178) 27 Income Taxes. Def Net 25,508,213 28 Investment Tax Cred" Adj.(201,494) 29 Misc Revenue & Expense (279,45) 30 31 Total Operating Expenses:223,164,426 10,551,58 233,715,992 32 33 Operating Rev For Return:38631609 17146,306 557n915 34 35 Rate Base: 36 Elec Plant In Service 1,168,782,728 37 Plant Held for Future Use (0) 38 Misc DeferT Debits 4,174,115 39 Elec Plant Acq AdJ 3,352,852 40 NtJlear Fuel 41 Prepayments 2,570,335 42 Fuel Stock 12.146,136 43 Material & Supplies 9,955,90 44 Wonting Capital 3,095.969 45 Weatherization Loans 3,503,64 46 Misc Rae Base 123,279 47 48 Total Electric Plant:1,207,704,959 1,207,704,959 49 50 Rate Base Deductions: 51 Accum Prov For Depre (371,681,993) 52 Accum Pro For Amort (21,605,949) 53 Accum Deflncome Tax (140,58,834) 54 Unamortized irc (228,311) 55 Customer Adv For Const (947,697) 56 Customr Service Deposits 57 Misc Rate Base Deducton (5,192,760) 58 59 Total Rate Base Deductions (540,245,54)(540.245,544) 60 61 Total Rate Base:667459415 667459415 62 63 Retum on Rate Base 5.788%8.357% 64 65 Retum on Equit 5.669%10.60% 66 67 TAX CALCULATION: 68 Operating Revenue 44,507,993 27,833,492 72,141,485 69 Other Deductions 70 Interest (AFUDC)(3,235,657)(3,235,657) 71 Interest 18,80,472 18,808,472 72 Schedule "M" Addiüons 43,239,731 43.239,731 73 Schedule "M" Deductions 113.145,215 113,145,215 74 Income Before Tax (40.970,306)27,633,92 (13,336,814) 75 76 State Income Taxes (1.952,739)1.254,561 (698,178) n Taxable Income 139017 567\26378932 112 638636\ 78 79 Federal Income Taxes + Other (174n596\9232.626 18244970\ Ref. Page 2.2 Rocky Mountain Power IDAHO Results of Operations. REVISED PROTOCOL 12 Months Ended DECEMBER 2009 Pagé 1.1 Net Rate Base $667,459,415 Ref. Page 1.1 Return on Rate Base Requested 8.357%Ref. Page 2.1 Revenues Required to Earn Requested Return 55,777,915 Less Current Operating Revenues (38,631,609) Increase to Currnt Revenues 17,146.306 Net to Gross Bump-up 161.54% Price Change Required for Requested Return $27,697.872 Requested Pnce Change $27,697.872 Uncollectible Percent 0.232%Ref. Page 1.3 Increased Uncollectible Expense $64,379 RequestedPnce Change $27,697.872 Franchise Tax 0.000%Ref. Page 1.3 Revenue Tax 0.000%Ref. Page 1.3 Resource Supplier Tax 0.00%Ref. Page 1.3 Gross Receipts 0.000%Ref. Page 1.3 Increase Taxes Other Than Income $ Requested Price Change $27,697,872 Uncollectible Expense (64,379) Taxes Other Than Income Income Before Taxes $27,633,492 State Effctive Tax Rate 4.54%Ref. Page 2.1 State Income Taxes $1.254,561 Taxable Income $26,378,932 Federal Income Tax Rate 35.00%Ref. Page 2.1 Federal Income Taxes $9.232,626 Operating Income 100.000% Net Operating Income 61.905%Ref. Page 1.3 Net to Gross Bump-Up 161.54% Rocky Mountin Power IDAHO Results of Operations. REVISED PROTOCOL 12 Months Ended DECEMBER 2009 Page 1.2 Operating Revenue 100.000% Operating Deductions Uncollectible Accounts Taxes Other - Franchise Tax Taxes Other - Revenue Tax Taxes Other - Resource Supplier Taxes Other - Gross Receipts 0.232% See Note (1) below 0.000% 0.000% 0.000% 0.000% Sub-Total 99.768% State Income Tax (g 4.54%4.529% Sub-Total 95.238% Federal Income Tax (g 35.00%33.333% Net Operating Income 61.905% (1) Uncollectible Accounts =472,263 202,733,162 Pg 2.12, Sits frm Accunt 904 Pg 2.2, General Business Revenues IDAHO SUMMARY OF ADJUSTMENTS TOTAL Page 1,4 Net Power Cost Revenue Adjustments O&M Adjustments Adjustment Deptetion &Tax Adjustents Mise Rate Base Tota Adjustments (Tab 3) (Tab 4) (Tab 5)Amortzati (Tab 6)(Tab 7)Adjustments (Tab 8)(Tab 9) (Tab 10) 1 Operetlng Revenues: 2 General Business Revenues 15,973,773 15,g13,773 3 Interdpartmental 4 Speciel Sales 10,303,083 10,303.08 5 Other Operating Revenues (488.545)4.302.563 (5.10,486)216,376 6 Total Operating Revenues 25,787,310 20.276.335 (5,010,48)10:521,461 7 B Operating Expnss' 9 Steam Prouction 5.826.213 469.85 5.56.28 10 Nucar Production 11 Hydro Production 44,673 44,873 12 Other Power Supply 12,854,371 7.320,561 5,533.04 13 Trensmì$skm 1.55.80 (4.913)59,134 1,001,168 , 4 Diribution 28.225 286,225 15 Custmer ACCunting 138,335 138,335 16 Customer Servce & info (4,008.177)(4.008,177) 17 Salea 18 Adminitrativ & Genaral 2.021,036 1,8",04 209.988 19 T ola! O&M Expenses 17.237,868 (4,913)5.140.583 11,892,200 209.988 20 Depreçltion 3,105,332 1,497 3,104,302 (488) 21 Amortization (150.98)34.942 (185.808) 22 Taxs Other Then Income 413,992 413,992 23 Incme Taiæs: Fedral (3,4tl,981)8,992,701 (3.231,060)(476,5881 (818.724)(4,118.08)(1.810,240) 24 St.(24,918)850,192 (438.047)(84.758)(111,251)(114.133)(245.982) 25 Deferrd Income Taxes 1,680.276 (252,521)(182,882)21.117 (261.400)229.19 2,126.853 26 .Investment Tax Credit Adj. 2? Mise Revenue & Expense 17,29B 17.29B 28 Total.Operetlng Expenses:1""6,838 7,702.757 1,289,080 11,311,991 1,947,870 (3.378.215)(115.44) 28 30 Operating Rev For Return:6,970,471 12,573,578 (6,29l,588)(860,530)(1,947,870)3,379,215 11!i,64 31 32 Rate Base: 33 Electri Plant In Servce 114,278,528 74,490 114,204,038 34 Plant Held for Future Use (570.32)(570,032) 35 MiscOeferr Debit 553,302 (17.580)(108.11)679,793 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prpaymnts 39 Fuel Stoek 1,519,196 1,519,196 40 Materil & Supplies 41 Workin Capital 183,136 183,135 42 Weatherization Loans 43 Misc Rate Base 44 T oUtI Electc Plant:116,964,128 56,910 (106.11)116.016.129 45 4t Deductions: 47 Accum Prov For Depree (2.80.977)(1,487)(2,615,1l3)13,48 48 Accum Pl'V For Amort (25,402)(25.02) 49 Accm Oef Income Tax (41,836)1,701.e71 898,145 15,886 261,400 (898,818)(2.020,219) 60 Unamortzed ITC (184.142)(184,142) 51 Customer Adv For Canst (251.038)(261.039) 52 Customer Servce Deposit 53 Miscellaneous Deductions (2.506.176)(2.402,284)77.389 (181.282) 54 55 Total Deductons:(5,622.873)(100,613)81l,"8 93,274 (2.379.1l5)(1,082.1l0)(2,449,057) 58 57 Total Rate B8se:110.341.455 (700,613)853.558 ¡'5.631)(2,379,905)(1,082.960)113,567,072 58 58 60 Estimated ROE impact 0,201%4.351%-2,185%-0,293%-0,821%1.ia8%~1.814%0.000%0,000% 61 62 63 64 TAX CALCULATION: 85 ee Operating Revenu 5,163,787 20,283,950 (10,152,588)(1,310.139)(3.139,245)(623.88)18e.375 67 Other Deuctions 68 Interest (AFUDC)160,213 160,213 eo Interest 177.481 177,481 70 Schedul "M" Additions 2,318.239 (51l,061)(55.81)888.183 2.281.097 72 Seedulé "M" Deductions 6,142,263 (665,388)(1.077,878)81 1.885.569 73 Income Before Tax 1,002,068 2Q.29.338 (8.670,848)(1.28,381)(2,450,462)(881,683)(5.1B.1l) 74 76- State income Taxes (24,878)950.182 (439.047)(84.758)(111.251)(114,133)(245.982) 77 Taxble Income 1.027,048 19.79.14t (8,231.601)(1.361,623)(2,339.211)(847.551)(5.172.115) 78 79 Federal Income T aX8&(3,461,981)6,9Q2,701 (3.231,060)(476,568)(818,724)(4.118.090)(1,810,240) Rocky Mountain Power RESULTS OF OPERATIONS Page 2.1 USER SPECIFIC INFORMATION STATE: PERIOD: IDAHO DECEMBER 2009 FILE: PREPARED BY: DATE: TIME: JAM Dec 2009 ID GRC Revenue Requirement Department 5/20/2010 1:51:09 PM TYPE OF RATE BASE: ALLOCATION METHOD: Year-End REVISED PROTOCOL FERC JURISDICTION:Separate Jurisdiction 80R 12 CP:12 Coincidental Peaks DEMAND % ENERGY % 75% Demand 25°/~ Energy TAX INFORMATION TAX RATE ASSUMPTIONS: FEDERAL RATE STATE EFFECTIVE RATE TAX GROSS UP FACTOR FEDERAUSTATE COMBINED RATE TAX RATE 35.00% 4.54% 1.615 37.951% CAPITAL STRUCTURE INFORMATION CAPITAL STRUCTURE EMBEDDED COST WEIGHTED COST DEBT PREFERRED COMMON 47.60% 0.30% 52.10% 100.00% 5.92% 5.41% 10.60% 2.818% 0.016% 5.523% 8.357% OTHER INFORMATION The Company's current estimated cost of equity is 10.6%. The capital structure is calculated using the five quarter average from 12/31/2009 to 1213112010. REVISED PROTOCOL Page 2.2 Year.End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS IDAHO Description of Account Summary:Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJTOTAl 1 Operating Revenues 2 General Business Revenues 2.3 3,84,413,565 3,297,654,176 186,759,389 15,973,773 202,733,162 3 Interdepartmental 2.3 0 0 0 0 0 4 Special Sales 2.3 643,321,157 608,334,858 34,986,299 10,303,083 45,289,382 5 Other Operating Revenues 2.4 226,031,658 211,768,621 14,263,037 (489,545)13,773,92 6 Total Operating Revenues 2.4 4,353,766,380 4,117,757,655 236,008,725 25,787,310 261,796,035 7 8 Operating Expenses: 9 Steam Production 2.5 898,300,862 843,721,00 54,579,857 5,826,213 60,406,070 10 Nuclear Production 2.6 0 0 0 0 0 11 Hydro Production 2.7 37,924,259 35,835,202 2,089.057 44,873 2,133,930 12 Other Power Supply 2.9 1,023,694;683 956,843,493 66,851,190 12,854,371 79,705,561 13 Transmission 2.10 172,874,522 163,342,030 9,532,492 1,055.990 1Q.88,82 14 Distnbution 2.12 215.68.741 204,320,401 11,148,340 286,225 11.434,564 15 Customer Accunting 2.12 93,785,007 89,279,506 4,505,501 138,335 4,643,836 16 Customer Service & Infor 2.13 71,462.744 64,626,109 6.836,635 (4.989,177)1,847,458 17 Sales 2.13 0 0 0 0 0 18 Administrative & General 2.14 162,619,511 153,146.250 9,473,261 2.021,036 11,494,297 19 20 Total 0 & M Expenses 2.14 2.676,130,329 2.511,113,996 165,016,333 17,237,866 182,254,199 21 22 Depreciation 2.16 464,027,603 439,655,457 24,372,146 3,105,332 27,477,478 23 Amortization 2.17 43,698,570 41,447,124 2,251,446 (150,966)2.100,480 24 Taxes Other Than Income 2.17 123,877,487 118,556.149 5,321,337 413,992 5,735,330 25 Income Taxes. Federal 2.20 (169,083,383)(155.067,768)(14,015,615)(3,461.981 )(17,477,596) 26 Income Taxes. State 2.20 (22.655,140)(20.727,379)(1,927,760)(24,978)(1,952,739) 27 Income Taxes. Def Net 2.19 482,616.183 458,788,246 23,827,937 1,680,276 25,508.213 28 Investment Tax Credit Adj.2.17 (1,874.204)(1,672,710)(201,494)0 (201,494) 29 Misc Revenue & Expense 2.4 (5.975.707)(5.678,965)(296,743)17.298 (279,445) 30 31 Total Operating Expenses 2.20 3.590,761.738 3.386,414,150 204.347,587 18,816,839 223,164,426 32 33 Operating Revenue for Retum 763,004,643 731,343.505 31,661,138 6,970,471 38,631,609 34 35 Rate Base: 36 Electric Plant in Service 2.30 19.556,037,605 18,501,533,405 1,054,504,200 114,278,528 1,168.782.728 37 Plant Held for Future Use 2.31 13,674,549 13,104,516 570,032 (570,032)(0) 38 Misc Deferred Debis 2.33 140,117,584 136,496,771 3,620,813 553,302 4,174,115 39 Elec Plant Acq Ad)2.31 60.866,907 57.514,055 3,352,852 0 3,352,852 40 Nuclear Fuel 2.31 0 0 0 0 0 41 Prepayments 2.32 46,150,453 43,580,118 2.570,335 0 2,570,335 42 Fuel Stock 2.32 167,792,599 157,165.659 10.626,940 1,519,196 12,146,136 43 Material & Supplies 2.32 177,874,022 167,918.116 9,955,906 0 9,955,906 44 Working Capital 2.33 55,802,250 52,889,415 2,912,834 183.135 3,095,969 45 Weatherization Loans 2.31 37.358.188 33,854,547 3,503.640 0 3,503,640 46 Miscellaneous Rate Base 2.34 1.809,172 1,685.894 123,279 0 123,279 47 48 Total Electric Plant 20,257,483,328 19,165,742,497 1,091,740,831 115.964,128 1,207,704,959 49 50 Rate Base Deductions: 51 Accum Prov For Depr 2.38 (6,626.518,392)(6,257,440,375)(369,078,016)(2,603,977)(371,681,993) 52 Accum Prov For Amort 2.39 (427.140,689)(405,560,142)(21,580,546)(25,402)(21,605,949) 53 Accum Def Income Taxes 2.35 (2.332,318,663)(2,191,771,765)(140,546,898)(41,936)(140,588,834) 54 Unamortized ITC 2.35 (7.294,222)(7,250,054)(44,168)(184,142)(228,311) 55 Customer Adv for Const 2.34 (20,944,658)(20,258,001)(686,658)(261,039)(947.697) 56 Customer Service Deposits 2.34 0 0 0 0 0 57 Misc. Rate Base Deductions 2.34 (57,365,419)(54,678,835)(2,686,584)(2,506,176)(5,192,760) 58 59 Total Rate Base Deductions (9,471.582,043)(8,936,959,173)(534,622,870)(5,622.673)(540,245,544) 60 . 61 Total Rate Base 10,785,901,285 10,228,783.324 557,117,960 110,341,455 667,459,415 62 63 Return on Rate Base 7.074%5.683%5.788% 64 65 Return on Equity 8.138%5.468%5.669% 66 Net Power Costs 1,042,847,44 67,484,891 69,234,037 67 100 Basis Points in Equity 68 Revenue Requirement Impact 90.564.789 4,677,891 5.604,383 69 Rate Base Decrease (739,879,667)(46,785,528)(55.120,325) REVISED PROTOCOL Page 2.3 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 70 Sales to Ultimate Customers 71 440 Residential Sales 72 0 S 1,346,519,773 1,287,272,744 59,247,029 386,357 59,633,386 73 74 B1 1,346,519,773 1,287.272,744 59,247,029 386,357 59,633,386 75 76 442 Commercial & Industrial Sales 77 °S 2,097,948.247 1,970,908,587 127,039,660 15.459,595 142.499,255 78 P SE 79 PT SG 80 81 82 B1 2,097,948,247 1.970,908,587 127,039,660 15.459,595 142,499.255 83 84 444 Public Street & Highway Lighting 85 °S 20,913,398 20,440,698 472,700 127,821 600,521 86 0 SO 87 B1 20,913,398 20,440,698 472,700 127,821 ~600,521 88 89 445 Other Sales to Public Authority 90 °S 19,032,148 19,032,148 91 92 81 19,032,148 19,032,148 93 94 448 Interdepartental 95 DPW S 96 GP SO 97 81 98 99 Total Sales to Ultimate Customers B1 3,48,413,565 3,297,654,176 186,759,389 15,973,773 202,733,162 100 101 102 103 447 Sales for Resale-Non NPC 104 WSF S 8,352,641 8,352,641 105 8,352,641 8,352,641 106 107 447NPC Sales for Resale-NPC 108 WSF SG 633,900,033 598,981,663 34,918,370 10.371,012 45,289,382 109 WSF SE 1,068,483 1,000,554 67.929 (67,929) 110 WSF SG 111 634,968,516 599,982,217 34,986,299 10,303,083 45,289,382 112 113 Total Sales for Resale 81 643.321,157 608,334,858 34,986,299 10,303,083 45,289,382 114 115 449 Provision for Rate Refund 116 WSF S 117 WSF SG 118 119 120 81 121 122 Total Sales from Electricity B1 4,127,734,722 3,905,989,034 221,745,688 26,276,855 248,022,543 123 450 Forfeited Discounts & Interest 124 CUST S 7,318,368 6,907,026 411,342 411.342 125 CUST SO 126 81 7.318,368 6,907,026 411,342 411,342 127 128 451 Misc Electric Revenue 129 CUST S 6,902,761 6,732,681 170,080 170,080 130 GP SG 131 GP SO 6.131 5,801 331 331 132 B1 6,908.893 6,738,82 170.411 170,411 133 134 453 Water Sales 135 P SG 12,155 11.485 670 670 136 B1 12,155 11.485 670 670 137 138 454 Rent of Electric Property 139 DPW S 10,421,181 10,119.677 301,504 301,504 140 T SG 5,304,571 5.012.368 292,202 292,202 141 T SG 4,886 4.617 269 269 142 GP SO 3,428,294 3,243,433 184.861 184.861 143 B1 19,158,931 18,380,095 778,836 778.836 144 145 REVISED PROTOCOL Page 2.4 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 146 147 456 Other Electric Revenue 148 DMSC S 50,609,068 45,598,459 5.010,609 (5,010,486)123 149 CUST CN 150 OTHSE SE 8.005,386 7,496,442 508,944 508.944 151 OTHSO SO 173,123 163,788 9.335 9.335 152 OTHSGR SG 133,845.735 126,472.845 7.372,890 4.520.941 11.893.830 153 154 155 B1 192.633,312 179.731,534 12.901,778 (489.545)12,412,233 156 157 Total Other Electric Revenues B1 226,031,658 211,768.621 14,263,037 (489,545)13,773,492 158 159 Total Electric Operating Revenues B1 4,353,766,380 4,117,757,655 236,008,725 25,787,310 261,796,035 160 161 Summary of Revenues by Factor 162 S 3,568,017.584 3,375,364,659 192,652,925 10.963,287 203,616,212 163 eN 164 SE 9.073,869 8,496,996 576,873 (67,929)508,944 165 SO 3,607,548 3,413,021 194,527 194,527 166 SG 773.067,379 730,482,978 42,584,400 14,891,952 57,476,353 167 DGP 168 169 Total Electric Operatin9 Revenues 4.353,766.380 4,117.757,655 236.008.725 25,787.310 261.796,035 170 Miscellaneous Revenues 171 41160 Gain on Sale of Utilty Plant - CR 172 DPW S 173 T SG 174 G SO 175 T SG 176 P SG 177 B1 178 179 41170 Loss on Sale of Utilty Plant 180 DPW S 181 T SG 182 B1 183 184 4118 Gain from Emission Allowances 185 P S 186 P SE (3,790,891)(3,549,884)(241.007)17.298 (223,709) 187 B1 (3,790.891 )(3,549.884)(241.007)17,298 (223.709) 188 189 41181 Gain from Disposition of NOX Credits 190 P SE 191 B1 192 193 4194 Impact Housln9 Interest Income 194 p SG 195 B1 196 197 421 (Gain) ! Loss on Sale of Utility Plant 198 DPW S (1,173,272)(1.173,272) 199 T SG (145.556)(137.538)(8.018)(8.018) 200 T SG (68,192)(64,436)(3,756)(3,756) 201 PTO CN 202 PTD SO 12,862 12.169 694 694 203 P SG (810,657)(766,002)(44.655)(44.655) 204 B1 (2.184,816)(2.129,080)(55.736)(55,736) 205 206 Total Miscellaneous Revenues (5,975,707)(5,678,965)(296,743)17,298 (279,445) 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 CUST S 210 B1 211 Total Miscellaneous Expenses 212 213 Net Misc Revenue and Expense B1 (5,915,707)(5,678,965)(296,743)17,298 (279,445) 214 REVISED PROTOCOL Page 2,5 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 215 500 Operation Supervision & Engineering 216 P SG 20,160,039 19,049,523 1,110,515 37,227 1,147,743 217 P SSGCH 1,216,352 1,150,075 66,277 66,277 218 82 21,376,391 20.199,598 1,176,792 37,227 1,214,019 219 220 501 Fuel Related-Non NPC 221 P SE 11,157,930 10,446,562 709.368 1,067 710,434 222 P SE 223 P SE 224 P SSECT 225 P SSECH 3,213,384 3,019,878 193,506 193,506 226 82 14,371.314 13,468,44 902,874 1,067 903,941 227 228 501NPC Fuel Related-NPC 229 P SE 552,903,370 517,752,418 35,150,952 5,304,933 40,55,884 230 P SE 231 P SE 232 P SSECT 233 P SSECH 52,991,371 49,800,292 3,191,079 65,913 3.256,992 234 82 605,894,741 567,552,710 38,342,031 5,370,846 43,712,877 235 236 Total Fuel Related 620,266,055 581,021,150 39,244,905 5,371,913 44,616,817 237 238 502 Steam Expenses 239 P SG 30.407,397 28,732,406 1,674,991 41,453 1,716,44 240 P SSGCH 5,101,692 4,823,710 277,982 277,982 241 82 35,509,090 33.556,116 1,952,973 41,453 1,994,426 242 243 503 Steam From Other Sources-Non-NPC 244 P SE 147 147 245 82 147 147 246 247 503NPC Steam From Other Sources-NPC 248 P SE 3,597,576 3,368,859 228,717 (14,218)214,498 249 62 3,597,576 3,368,859 228,717 (14,218)214,498 250 251 505 Electrc Expenses 252 P SG 2,754,507 2.602,775 151,732 3,675 155,407 253 P SSGCH 1,150,021 1,087,358 62,663 62,663 254 62 3.904,528 3,690,134 214,395 3,675 218,069 255 256 506 Misc. Steam Expense 257 P SG 42,056,734 39.740,040 2,316,694 91,465 2,408,180 258 P SE 259 P SSGCH 1,502,518 1,420,649 81,870 (1 81,869 260 62 43,559,253 41.160,689 2,398,564 91,485 2,490,049 261 262 507 Rents 263 P SG 44.653 423,939 24,714 24,714 264 P SSGCH 1,762 1,666 96 96 265 82 450,415 425,605 24,810 24,810 266 267 510 Maint Supervision & Engineering 268 P SG 4,057,736 3,834,216 223,520 106,827 330,348 269 P SSGCH 1,912,378 1,808,176 104,202 104,202 270 82 5,970,114 5,642,392 327,722 106,827 434,550 271 272 273 274 511 Maintenance of Structures 275 P SG 21,886,763 20,681,131 1,205.632 14,388 1,220,020 276 P SSGCH 938,302 887,176 51,126 (2)51,124 277 82 22,825,065 21,568,307 1,256,758 14,386 1,271,144 278 279 512 Maintenance of 60ller Plant 280 P SG 91,029,755 86,015,382 5,014,372 141,730 5,156,102 281 P SSGCH 3,403,827 3,218,358 185,469 (298)185,170 282 82 94,433,581 89,233,740 5,199,841 141,432 5,341,273 283 284 513 Maintenance of Électric Plant 285 P SG 33,316,896 31,481,635 1,835,260 25,634 1,860,894 286 P SSGCH 410,626 388,252 22,374 22,374 287 82 33,727,522 . 31,869,887 1,857,635 25,634 1,883,269 288 289 514 Maintenance of Misc. Steam Plant 290 P SG 9.660,457 9,128,311 532,146 6,265 538,411 291 P SSGCH 3,020,817 2,856,218 164,599 (11)164,588 292 82 12,681.274 11,984,529 696.745 6,254 702,999 293 294 Total Steam Power Generation B2 898,300,862 843,721,006 54,579,857 5,826,213 60,406,070 REVISED PROTOCOL Page 2.6 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 295 517 Operation Super & Engineering 296 P SG 297 82 298 299 518 Nuclear Fuel Expense 300 P SE 301 302 82 303 304 519 Coolants and Water 305 p SG 306 82 307 308 520 Steam Expenses 309 P SG 310 82 311 312 313 314 523 Electric Expenses 315 P SG 316 82 317 318 524 Misc. Nuclear Expenses 319 P SG 320 82 32.1. 322 528 Maintenance Super & Engineering 323 P SG 324 82 325 326 529 Maintenance of Structures 327 P SG 328 82 329 330 530 Maintenance of Reactor Plant 331 P SG 332 62 333 334 531 Maintenance of Electric Plant 335 P SG 336 62 337 338 532 Maintenance of Misc Nuclear 339 P SG 340 62 341 342 Total Nuclear Power Generation 82 343 344 535 Operation Super & Engineering 345 P DGP 34 P SG 8.95,683 7,649,732 445,951 9,813 455,763 347 P SG 1,289,537 1,218,502 71,034 10,929 81,963 348 349 82 9,385,219 8,868,235 516,985 20,742 537,726 350 351 536 Water For Power 352 P DGP 353 P SG 285,794 270,051 15,743 193 15,936 354 P SG 4,415 4,172 243 (5)238 355 356 82 290,209 274,223 15,986 188 16,174 357 REVISED PROTOCOL Page 2.7 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 358 537 Hydraulic Expenses 359 P DGP 360 P SG 3,168,766 2,994,214 174,551 1,298 175,850 361 P SG 349,844 330,573 19,271 146 19,417 362 363 62 3,518,610 3,324,787 193,823 1,44 195,267 364 365 538 Electric Expenses 366 P DGP 367 P SG 368 P SG 369 370 62 371 372 539 Misc. Hydro Expenses 373 P DGP 374 P SG 11,894,606 11,239,392 655,214 10,025 665,239 375 P SG 5,705,129 5,390,862 314,267 7,665 321,932 376 377 378 62 17,599,735 16,630,254 969,481 17,690 987,17 379 380 540 Rents (Hydro Generation) 381 P DGP 382 P SG 180,404 170,466 9,938 (31)9,907 383 P SG 3,040 2,873 167 (3)165 384 385 B2 183,444 173,339 10,105 (33)10,072 386 387 541 Maint Supervision & Engineering 388 P DGP 389 P SG 84,358 79,711 4,647 2 4,649 390 P SG 391 392 62 84,358 79,711 4,647 2 4,649 393 394 542 Maintenance of Structures 395 P DGP 396 P SG 1,092,399 1,032,224 60,175 606 60,781 397 P SG 114,713 108,394 6,319 196 6.515 398 399 62 1,207,112 1,140,619 66,494 802 67.296 400 401 402 403 404 543 Maintenance of Dams & Waterways 405 P DGP 406 P SG 1,189,774 1,124.235 65,539 632 66,170 407 P SG 410,765 388,138 22,627 280 22.907 408 409 62 1,600,539 1,512,374 88,166 912 89,077 410 411 544 Maintenance of Eiectric Plant 412 P DGP 413 P SG 1,188,647 1,123,171 65,477 1,140 66,617 414 P SG 327,068 309,052 18,017 531 18,548 415 416 62 1,515,716 1,432,223 83,493 1,671 85,164 417 418 545 Maintenance of Misc. Hydro Plant 419 P DGP 420 P SG 1,925,303 1,819,248 106,055 1.076 107,132 421 P SG 614,013 580,190 33,823 379 34,202 422 423 62 2,539,316 2,399,438 139,878 1,455 141,333 424 425 Total Hydraulic Power Generation B2 37,924,259 35,835,202 2,089,057 44,873 2,133,930 REVISED PROTOCOL Page 2.8 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 426 427 546 Operation Super & Engineering 428 P SG 316.964 299,504 17,460 63 17,523 429 P SSGCT 430 82 316.964 299.504 17,460 63 17.523 431 432 547 Fuel-Non-NPC 433 P SE 434 P SSECT 435 82 436 437 547NPC Fuel-NPC 438 P SE 426,253;895 399,154,711 27,099,184 829.841 27.929,025 439 P SSECT 35,489,120 32.787,645 2.701,475 (1,719,670)981,806 440 82 461,743.015 431.942.356 29.800.659 (889,828)28,910.831 441 442 548 Generation Expense 443 P SG 14,113,019 13,335,604 777,415 10,615 788,03144PSSGCT1,626,465 1,538.170 88.296 1,873 90,169 445 82 15,739,485 14,873,774 865,711 12,488 878.199 446 447 549 Miscellaneous Other 448 P SG 18.635.853 17,609,298 1,026,556 330,179 1,356,734 449 P SSGCT 450 82 18.635,853 17,609,298 1,026,556 330,179 1.356,734 451 452 453 454 455 550 Rents 456 P SG 1.861.263 1.758,736 102.528 102,528 457 P SSGCT 458 82 1.861.263 1,758,736 102,528 102,528 459 460 551 Maint Supervision & Engineering 461 p SG 462 82 463 464 552 Maintenance of Structures 465 P SG 1,350.705 1.276,301 74,404 455 74,859 466 P SSGCT 193.326 182,831 10,495 155 10.651 467 82 1,544.031 1,459.133 84,899 611 85.509 468 469 553 Maint of Generation & Electric Plant 470 P SG 12,141,793 11,472,963 668,830 (210,322)458,508 471 P SSGCT 2,84,046 2,690,598 154,448 447 154,896 472 82 14.986,840 14,163,561 823,279 (209.875)613,404 473 474 554 Maintenance of Misc. Other 475 P SG 1.200,375 1,134,253 66,123 97 66,220 476 P SSGCT 121.530 114,933 6,597 183 6,780 477 82 1,321,906 1.249,186 72,720 280 73000 478 479 Total Other Power Generation B2 516.149.358 483.355.547 32,793,811 (756.083)32,037.728 460 481 482 555 Purchased Power.Non NPC 483 DMSC S (33,207,768)(33.362,478)154.710 (154,710) 484 (33,207.768)(33,362,478)154,710 (154,710) 485 486 555NPC Purchased Power-NPC 487 P SG 409,727.945 387,158,090 22.569,855 7,167,862 29.737,717 488 P SE 79,691,472 74,625,070 5,066,403 (584,201)4,482,201 489 Seasonal Co P SSGC 490 DGP 491 489,419,417 461,783,159 27,636,258 6.583,660 34,219.918 492 493 Total Purchased Power 82 456,211,649 428,420.681 27.790,968 6,428,950 34,219,918 494 495 556 System Control & Load Dispatch 496 P SG 1,514,461 1,431,037 83,424 1,524 84,948 497 498 82 1,514,461 1,431.037 83,424 1,524 84.948 499 500 REVISED PROTOCOL Page 2.9 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 501 502 557 Other Expenses 503 P S (183,792)(150,819)(32,973)7,585,721 7,552,748 504 P SG 48,880,583 46,187,997 2,692,586 (405,742)2,286,844 505 P SGCT 1,122,425 1,060,360 62,065 ,62,065 506 P SE 507 P SSGCT 508 P TROJP 509 510 82 49,819,215 47,097,537 2,721,678 7,179,979 9,901,657 511 512 Embedded Cost Differentials 513 Company Owned Hyd P DGP (66.96,986)(66,096,986) 514 Company Owned Hyd P SG 66,096,986 62,456,034 3,640,951 S,640,951 515 Mid-C Contrct P MC (40,183,729)(39,117,620)(1,066,109)(1,066,109) 516 Mid-C Contract P SG 40,183,729 37,970,209 2,213,520 2,213,520 517 Existing QF Contracts P S 42,736,158 41,709,090 1,027,068 1,027,068 518 Existing QF Contracts P SG (42,736,158)(40,382,0&3)(2,354,120)(2,354,120) 519 520 (3,461,309)3,461,309 3,61,309 521 522 Total Other Power Supply 82 507,545,325 473,487,946 34,057,379 13,610,454 47,667,833 523 524 Total Produc;ion Expense 82 1,959,919,804 1,836,399,700 123,520,104 18,725,457 142,245,561 525 526 527 Summary of Production Expense by Factor 528 S 9,344,598 8,195,793 1,148,805 7,431,011 8,579,816 529 SG 866,990,714 819,232,549 47,758,165 7,408,288 55,166,454 530 SE 1,073,604,242 1,005,349,620 68,254,622 5,537,568 73792,190 531 SNPPH 532 TROJP 533 SGCT 1,122,425 1,060,360 62,065 62,065 534 DGP (66,096,986)(66,096,986) 535 DEU 536 DEP 537 SNPPS 538 SNPPO 539 DGU 54 MC (40,183,729)(39,117,620)(1,066,109)(1,066,109) 541 SSGCT 4,786,369 4,526,532 259,836 2,659 262,495 542 SSECT 35,489,120 32,787,645 2,701,475 (1,719,670)981,806 543 SSGC54SSGCH 18,658,295 17,641,637 1,016,658 (312)1,016,346 545 SSECH 56,204,755 52,820,170 3,384,585 65,913 3,450,499 546 Total Production Expense by Factor 82 1,959,919,804 1,836,399,700 123,520,104 18,725,57 142,245,561 547 560 Operation Supervision & Engineenng 548 T SG 6,088,583 5,753,193 335,389 10,916 346,305 549 550 82 6,088,583 5,753,193 335,389 10,916 346,305 551 552 561 Load Dispatching 553 T SG 9,323,709 8,810,112 513,596 18,577 532,174 554 555 82 .9,323,709 8,810,112 513,596 18,577 532,174 556 562 Station Expense 557 T SG 1,506,478 1,423,494 82,984 2,259 85,243 558 559 82 1,506,78 1,423,494 82,984 2,259 85,243 560 561 563 Overhead Line Expense 562 T SG 245,152 231,648 13,504 206 13,710 563 564 82 245,152 231,648 13,504 206 13,710 565 566 564 Underground Line Expense 567 T SG 568 569 82 570 REVISED PROTOCOL Page 2.10 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 571 565 Transmission of Electricity by Others 572 T SG 573 T SE 574 575 576 565NPC Transmission of Electricity by Others-NPC 577 T SG 116,018,414 109,627,542 6,390,872 1,068,531 7,459,403 578 T SE 1,142,797 1,070,143 72,654 (66,763)5;891 579 117,161,210 110,697,685 6,463,525 1,001,768 7.465,294 580 581 Total Transmission of Electricity by Others 82 117,161,210 110,697,685 6,463.525 1,001,768 7.465,294 582 583 566 Misc. Transmission Expense 584 T SG 2,393,112 2,261,287 131,825 (4,285)127,540 585 586 82 2,393,112 2,261,287 131,825 (4,285)127,540 587 588 567 Rents - Transmission 589 T SG 1,656,975 1,565,700 91,274 509 91,784 590 591 82 1,656,975 1,565,700 91,274 509 91,784 592 593 568 Maint Supervision & Engineering 594 T SG 35,453 33,500 1,953 39 1,992 595 596 82 35,53 33,500 1,953 39 1,992 597 598 569 Maintenance of Structures 599 T SG 4,060,560 3,836,884 223,676 5,35 229.110 600 601 82 4.060,560 3,836,884 223,676 5,435 229,110 602 603 570 Maintenance of Station Equipment 604 T SG 10,549,624 9,968,498 581,126 16,773 597,899 605 606 82 10,549,624 9,968,498 581,126 16,773 597,899 607 608 571 Maintenance of Overhead Lines 609 T SG 19,620,066 18,539,295 1,080,771 3,679 1,084,449 610 611 82 19,620,066 18,539,295 1,080,771 3,679 J,84,449. 612 613 572 Maintenance of Underground Lines 614 T SG 51,599 48,757 2,842 84 2,926 615 616 82 51,599 48,757 2,842 84 2,926 617 618 573 Main! of Misc. Transmission Plant 619 T SG 182,001 171,976 10,026 30 10,056 620 621 82 182,001 171,976 10,026 30 10,056 622 623 Total Transmission Expense B2 172,874,522 163,342,030 9,532,492 1,055,990 10,588,482 624 625 Summary of Transmission Expense by Factor 626 SE 1,142,797 1,070,143 72,654 (66,763)5,891 627 SG 171,731,725 162,271,887 9,459,839 1,122,753 10,582,592 628 SNPT 629 Total Transmission Expense by Factor 172,874,522 163,342,030 9,532.492 1,055.990 10,588,482 630 580 Operation Supervision & Engineering 631 DPW S 1,012,443 930,166 82,277 82,277 632 DPW SNPD 18,641,946 17,781,836 860,111 34,479 894,590 633 82 19,654,389 18,712,001 942,388 34,479 976,867 634 635 581 Load Dispatching 636 DPW S 637 DPW SNPD 13,439,746 12,819,657 620,089 25,714 645,83 638 82 13,439,746 12,819,657 620,089 25,714 645,803 639 640 582 Station Expense 641 DPW S 3,849,839 3,641,292 208,547 4,008 212,555 642 DPW SNPD 29,848 28,71 1,377 46 1,423 643 82 3,879,687 3,669,763 209,924 4,053 213,977 644 REVISED PROTOCOL Page 2.11 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 645 583 Overhead Line Expenses 646 DPW S 5,777,056 5,475,120 301,936 11,118 313,054 647 DPW SNPD 17,767 16,98 820 29 849 648 82 5,794,824 5,492,068 302,756 11,147 313,903 649 650 584 Underground Line Expense 651 DPW S 305 305 652 DPW SNPD 653 82 305 305 654 655 585 Street Lighting & Signal Systems 656 DPW S 657 DPW SNPD 207,152 197,594 9,558 402 9,960 658 82 207,152 197,594 9,558 402 9,960 659 660 586 Meter Expenses 661 DPW S 5,630,733 5,374,972 255,761 9,193 264,954 662 DPW SNPD 1,082,827 1,032,867 49,960 1,765 51,725 663 82 6,713,560 6,407,839 305,721 10,958 316,679 664 665 587 Customer Installation Expenses 666 DPW S 12,458,762 12,009,846 44,917 16,305 465,222 667 DPW SNPD 496 473 23 1 24 668 82 12,459,259 12,010,319 448,940 16,306 465,248 669 670 588 Misc. Distribution Expenses 671 DPW S 1,903,892 1,827,783 76,109 (2,139)73,970 672 DPW SNPD 5,537,508 5,282,016 255,492 (46)255,44 673 82 7,441,400 7,109,799 331,601 (2,186)329,416 674 675 589 Rents 676 DPW S 3,082,013 3,056,279 25,733 33 25,767 677 DPW SNPD 114,242 108,971 5,271 0 5.271 678 82 3,196,255 3,165,250 31,004 33 31.038 679 680 590 Maint Supervision & Engineering 681 DPW S 1.168,290 1,079,917 88,373 3,126 91,498 682 DPW SNPD 6,367,680 6,073,885 293,795 10,425 304,219 683 82 7,535.970 7,153,802 382,168 13,550 395.718 684 685 591 Maintenance of Structures 686 DPW S 1,855,991 1,709,849 146,142 146,142 687 DPW SNPD 159,999 152,617 7,382 7,382 688 82 2,015,990 1,862,466 153,524 153,524 689 690 592 Maintenance of Station Equipment 691 DPW S 10.926,178 10,135,064 791,114 25,517 816,631 692 DPW SNPD 1,874,179 1,787,708 86,472 3,387 89.858 693 82 12,800,357 11,922,771 877,586 28,904 906;490 694 593 Maintenance of Overhead Lines 695 DPW S 82,112,317 77,011,054 5,101,264 100,942 5,202,206 696 DPW SNPD 1,224,337 1,167,848 56,489 951 57,440 697 82 83,336,655 78,178.902 5,157,753 101,893 5,259,646 698 699 594 Maintenance of Underground Lines 700 DPW S 22,479,205 21,746,414 732,791 18.984 751,774 701 DPW SNPD 7,391 7,050 341 11 352 702 82 22,486,595 21,753,464 733.132 18,995 752,126 703 704 595 Maintenance of Line Transformers 705 DPW S 24,717 24,717 706 DPW SNPD 1,081,164 1,031,280 49,883 1,698 51,581 707 82 1,105,880 1,055.997 49.883 1.698 51,581 708 709 596 Maint of Street Lighting & Signal Sys. 710 DPW S 4,217,687 4,084,975 132,712 4,670 137.382 711 DPW SNPD 712 82 4.217.687 4,084,975 132,712 4,670 137.382 713 REVISED PROTÖCOL Page 2.12 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAl 714 597 Maintenance of Meters 715 DPW S 4,536,131 4,239,464 296,667 10,873 307,541 716 DPW SNPD 1,100,892 1,050,098 50,793 1,662 52,455 717 B2 5,637,023 5,289,562 347,461 12.535 359,996 718 719 598 Maint of Misc. Distrbution Plant 720 DPW S 2,967,838 2,882,374 85,465 128 85,592 721 DPW SNPD 578,169 551,493 26,676 2.944 29,620 722 82 3,546,007 3,433,867 112,141 3,072 115,212 723 724 Total Distribution Expense B2 215,468,741 204,320,401 11,148,340 286,225 11,434,564 725 726 727 Summary of Distribution Expense by Factor 728 S 164,003,397 155,229,589 8,773,808 202,757 8,976.565 729 SNPD 51,465,34 49,090,812 2,374,532 83.467 2,457,999 730 731 Total Distribution Expense by Factor 215,468,741 204,320,401 11,146,340 286,225 11,434,564 732 733 901 Supervision 734 CUST S 102,805 87,017 15,788 56 15,844 735 CUST CN 2,451,290 2.356,068 95,222 4,004 99.226 736 82 2,554,096 2,443,085 111,010 4,060 115,070 737 738 902 Meter Reading Expense 739 CUST S 20,750,177 19,136,393 1,613,784 62.513 1.676,297 740 CUST CN 1.770,041 1,701,283 68,758 2,274 71,033 741 82 22,520,219 20.837,676 1,682,543 64,787 1.747,330 742 743 903 Customer Receipts & Coliections 744 CUST S 7,352,864 7,023,206 329,657 10,345 340,002 745 CUST CN 48,927,462 47,026,843 1,900,620 58,841 1,959,461 746 82 56,280,326 54,050,049 2,230,277 69,186 2,299,463 747 748 904 Uncollectible Accounts 749 CUST S 12,149,005 11,677,783 471.222 471,222 750 P SG 751 CUST CN 26,790 25,749 1,041 1,041 752 82 12,175,795 11,703,532 472,263 472,263 753 754 905 Misc. Customer Accounts Expense 755 CUST S 12,390 12,390 756 CUST CN 242,182 232,774 9,08 302 9,710 757 82 254,572 245.164 9,408 302 9,710 758 759 Total Customer Accounts Expense B2 93,785,007 89,279,506 4,505,501 138.335 4.643,836 760 761 Summary of Customer Accts Exp by Factor 762 S 40,367,241 37,936,789 2,430,452 72,914 2,503,366 763 CN 53,417,766 51,342,717 2,075,049 65,421 2,140,470 764 SG 765 Total Customer Accounts Expense by Factor 93.785,007 89,279,506 4,505,501 138,335 4,643,836 766 767 907 Supervision 768 CUST S 769 CUST CN 286,417 275,290 11,126 396 11.523 770 82 286,417 275.290 11.126 396 11,523 771 772 908 Customer Assistance 773 CUST S 63,240,907 56,710,070 6,530,837 (4,992,585)1,538,252 774 CUST CN 2,861,099 2,749,957 111,141 4,430 115,571 775 776 777 B2 66,102,006 59.480,027 6,641.979 (4,988.155)1.653,823 778 REVISED PROTOCOL Page 2.13 Year-End FERC 8US UNADJUSTED RESULTS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 779 909 Informational & Instructional Adv 780 CUST S 349.724 349.724 781 CUST CN 4.574.542 4.396.841 177.701 (1,426)176,275 782 82 4.924.267 4.746.566 177.701 (1,426)176.275 783 784 910 Misc. Customer Service 785 CUST S 786 CUST CN 150.055 144.226 5.829 8 5.837 787 788 82 150.055 144.226 5.829 8 5.837 789 790 Total Customer Service Expense 82 71,46,744 64,626,109 6,836,635 (4,989,177)1,847,458 791 792 793 Summary of Customer Service Exp by Factor 794 S 63,590.631 57.059,794 6.530,837 (4,992.585)1.538.252 795 CN 7,872,112 7,566,315 305.797 3,408 309,206 796 797 Total Customer Service Expense by Factor 82 71.462,744 64.626,109 6,836,635 (4,989,17)1.47,458 798 799 800 911 Supervision 801 CUST S 802 CUST CN 803 82 804 805 912 Demonstration & Sellng Expense 806 CUST S 807 CUST CN 808 82 809 810 913 Advertising Expense 811 CUST S 812 CUST CN 813 82 814 815 916 Misc. Sales Expense 816 CUST S 817 CUST CN 818 82 819 820 Total Sales Expense 82 821 822 823 Total Sales Expense by Factor 824 S 825 CN 826 Total Sales Expense by Factor 827 828 Total Customer Service Exp Including Sales 82 71,462,744 64,626,109 6,836,635 (4,989,177)1,847,458 829 920 Administrative & General Salaries 830 PTD S (4,135,538)(5,140,020)1,004,482 (1.004,482) 831 CUST CN 832 PTO SO 77.010.359 72,857,792 4.152.566 180,813 4.333,380 833 62 72,874.820 67.717,772 5.157,048 (823,669)4.333,380 834 835 921 Offce Supplies & expenses 836 PTO S (568.262)(568,12)150 150 837 CUST CN 838 PTO SO 11.599.349 10,973.887 625,462 (31,318)594,144 839 82 11,031,087 10,405,475 625.612 (31,318)594,294 840 841 922 A& G Expenses Transferred 842 PTO S 843 CUST CN 844 PTO SO (25.866,776)(24,471,983)(1,394.793)69,014 (1.325,779) 845 62 (25,866.776)(24,471.983)(1,394,793)69,014 (1.325,779) 846 REVISED PROTOCOL Page 2.14 Year.End FERC 8US UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 847 923 Outside Services 848 PTD S 630 630 849 CUST eN 850 PTD SO 11.038.720 10.443,88 595.232 (25,987)569.245 851 82 11.039,350 10,444.118 595,232 (25,987)569,245 852 853 924 Propert Insurance 854 PTD SO 23,970,318 22,677,786 1,292,532 1,292,532 855 B2 23.970,318 22,677786 1,292,532 1,292,532 856 857 925 Injuries & Damages 858 PTD SO 7,434,336 7,033,460 400,876 113,441 514,316 859 B2 7,434,336 7,033,60 400,876 113,441 514,316 860 861 926 Employe Pensions & 8enefis 862 LABOR S 863 eUST eN 864 LABOR SO 865 B2 866 867 927 Franchise Requirements 868 DMse S 869 DMse SO 870 82 871 872 928 Regulatory Commission Expense 873 DMSC S 11,943,931 11.526,839 417,092 4,691 421,783 874 eUST eN 875 DMSC SO 2,197,338 2,078,852 118,485 78 118,563 876 FERC SG 2,323,478 2,195,489 127,989 127.989 877 B2 16,464,747 15,801.180 663,566 4,769 668.335 878 879 929 Duplicate Charges 880 LABOR S 881 LABOR SO (3,420,843)(3,236.383)(184,459)(246)(184.706) 882 B2 (3,420.843)(3,236,383)(184,459)(246)(184,706) 883 884 930 Mise General Expenses 885 PTD S 5,290,870 5.282,370 8,500 201,496 209,996 886 CUST CN 4,500 4.325 175 (44)131 887 LABOR SO 14,400,017 13,623.536 776.480 2,503,642 3.280,122 888 82 19.695,387 18.910,232 785.155 2.705.094 3,490.249 889 890 931 Rents 891 PTD S 961,066 961,066 892 PTD SO 5,238,518 4.956.045 282,472 282,472 893 B2 6,199.584 5,917,112 282,472 282,472 894 895 935 Maintenance of General Plant 896 G S 15.577 15,577 897 eUST eN 898 G SO 23,181,924 21.931.904 1,250.020 9.939 1,259,958 899 82 23,197,501 21,947,481 1.250.020 9,939 1,259.958 900 901 Total Administrative & General Expense 82 162,619.511 153.146250 9.473,261 2,021,036 11.494,297 902 903 Summary of A&G Expense by Factor 904 S 13.508.275 12,078,050 1,430.224 (798,295)631,929 905 SO 146.783,259 138,868,386 7.914,873 2,819,375 10,734.248 906 SG 2.323,478 2.195,489 127,989 127,989 907 CN 4,500 4,325 175 (44)131 908 TotalA&G Expense by Factor 162,619,511 153.146,250 9,473,261 2.021,036 11.94,297 909 910 Total O&M Expense 82 2,676.130,29 2.511.113,996 165,016.333 17,237,866 182.254, 199 REVISED PROTOCOL Pag.e 2.15 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 911 403SP Steam Depreciation 912 P SG 23.110.000 21.836.987 1.273.014 1.273.014 913 P SG 25.963.107 24.532.930 1,430.177 1,430.177 914 P SG 52.664.788 49.763,750 2.901.039 837.592 3,738.631 915 P SSGCH 7.785.936 7.361.694 424.242 424.242 916 83 109.523.832 103,495.360 6.028,472 837.592 6.866,064 917 918 403NP Nuclear Depreciation 919 P SG 920 83 921 922 403HP Hydro Depreciation 923 P SG 3.645,29 3.44.621 200.808 200.808 924 P SG 1.016,91 960,98 55.993 55,993 925 P SG 7.347.198 6.942,478 404.720 24.509 429.229 926 P SG 3,441.241 3.251,681 189.561 189.561 927 83 15,450.360 14.599.277 851.083 24.509 875.592 928 929 4030P Other Production Depreciation 930 P SG 124.817 117,942 6.876 6.876 931 P SG 94.515.821 89.309,419 5.206.402 1.050,470 6,256,872 932 P SSGCT 2.544,778 2.406.630 138.148 138,148 933 P SSGCH 934 83 97.185,416 91.833.990 5.351,425 1.050,470 6,401.895 935 936 403TP Transmission Depreciation 937 T SG 11.260.768 10.640,469 620.299 620.299 938 T SG 12.574.497 11.881.831 692.666 692.666 939 T SG 39.057.941 36.906.435 2.151.506 1.180,474 3.331.980 940 83 62.893.206 59,428.735 3,464,471 1.180,474 4.644,945 941 942 943 944 403 Distribution Depreciation 945 360 Land & Land R;ghl. DPW S 292.392 274.904 17,488 17,488 946 361 Strctre DPW S 1.016.944 993.937 23.007 23.07 947 362 Stalion Equipmnt DPW S 17.275.368 16.659.953 615,415 615,415 948 363 Storage Battery Eqi DPW S 91.113 91.113 949 364 Poles & Towers DPW S 33.365.759 31.345.364 2.020.396 1.199 2.021.595 950 365 OH Conductrs DPW S 18.807.119 17.850.287 956.832 956.832 951 366 UGConduif DPW S 7.529.925 7.372.273 157.652 157,652 952 367 UG Conductr DPW S 17,412.373 16.938.733 473.640 473,640 953 368 Line Trans DPW S 26.759.726 25.342.167 1,417.559 1,417.559 954 369 Services DPW S 11.531.258 11.013.789 517.468 517,468 955 370 Meters DPW S 6.509.338 6.062.663 44.676 44.676 956 371 Ins Cust Prem DPW S 496.358 488.788 7.570 7.570 957 372 Leesed Propey DPW S 958 373 Street Lighting DPW S 2.255.605 2.226.651 28.954 28.954 959 83 143.343.279 136.660.621 6.682.658 1,199 6.683,857 960 961 403GP General Depreciation 962 G-SITUS S 12.310.835 11.555.600 755.235 (173)755.062 963 PT SG 502.163 474.501 27.662 27,662 964 PT SG 706.142 667.244 38.898 38,898 965 P SE 26.236 24,568 1.668 1.668 966 CUST CN 1.759.170 1.690.834 68.336 68.336 967 G-SG SG 5.229.908 4.941.819 288.089 2.848 290,938 968 PTD SO 14.946,453 14.140,508 805.945 8,412 814,358 969 G-SG SSGCT 6.010 5.684 326 326 970 G-SG SSGCH 144.595 136.716 7.879 7.879 971 83 35.631.512 33.637,474 1.994,038 11,087 2.005.125 972 973 403GVO General Vehicles 974 G-SG SG 975 83 976 977 403MP Mining Depreciation 978 P SE 979 83 980 REVISED PROTOCOL Page 2.16 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 981 403EP Experimental Plant Depreciation 982 P SG 983 P SG 984 B3 985 4031 ARO Depreciation 986 P S 987 B3 988 989 990 Total Depreciation Expense 83 464,027,603 439,655,457 24,372,146 3,105,332 27,477478 991 992 Summary S 155,654,113 148,216,221 7,437,892 1,026 7,438.918 993 DGP 994 DGU 995 SG 281,160,312 265,672,602 15,487,710 3,095,893 18.583,03 996 SO 14,946,453 14,140,508 805,945 8,412 814,358 997 CN 1,759,170 1,690,834 68,336 68,338 998 SE 26,236 24,568 1,668 1,668 999 SSGCH 7,930,531 7,498,410 432,121 432,121 1000 SSGCT 2,550,788 2,412,314 138,474 138,474 1001 Total Depreciation Expense 8y Factor 464,027,603 439,655,457 24,372,146 3,105,332 27,477,478 1002 1003 404GP Amort of L T Plant. Capital Lease Gen 1004 I.SITUS S 1,345,062 1,345,02 1005 I-8G SG 1006 PTD SO 929,374 879,260 50,114 50,114 1007 P SG 1008 CUST CN 249,571 239,876 9,695 9,695 1009 P SG 1010 B4 2,524:007 2,464,199 59,809 59,809 1011 1012 404SP Amort of L T Plant - Cap Lease Steam 1013 P SG 1014 P SG 1015 84 1016 1017 4041P Amort of L T Plant. Intangible Plant 1018 I-SITUS S 94,304 73,772 20,532 20,532 1019 P SE 14,498 13,577 922 922 1020 I-8G SG 8,952,161 8,459,032 493,130 25,402 518,532 1021 PTD SO 13,131,339 12,423,268 708,070 9,540 717,611 1022 CUST CN 5,000,879 4,806,617 194,262 194,262 1023 I.SG SG 2,615,13 2,471,343 144,070 5,786 149,856 1024 I-SG SG 310,432 293,332 17,100 17,100 1025 P SG 1026 I.SG SSGCT 1027 I.SG SSGCH 54,934 51,940 2,993 2,993 1028 P SG 16,758 15,835 923 923 1029 84 30,190,717 28,608,715 1,582,003 40,728 1.622,731 1030 1031 404MP Amort of L T Plant. Mining Plant 1032 P SE 1033 84 1034 1035 4040P Amort of L T Plant. Other Plant 1036 P SG 1037 84 1038 1039 1040 404HP Amortization of Other Electric Plant 1041.P SG 6,589 6,226 363 363 1042 P SG 40,392 38,167 2,225 2,225 1043 P SG 1044 84 46,981 44,393 2,588 2,588 1045 1046 Total AmortizatIon of Limited Term Plant 84 32,761,706 31,117,307 1,644,399 40,728 1,685,127 1047 1048 1049 405 Amortization of Other Electric Plant 1050 GP S 1051 1052 84 1053 REVISED PROTOCOL Page 2.17 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1054 406 Amortization of Plant Acquisition Adj 1055 P S 1056 P SG 1057 P SG 1058 P SG 5,479.353 5,177.523 301.830 301.830 1059 P SO 1060 B4 5,79.353 5,177.523 301,830 301.830 1061 407 Amort of Prop Losses. Unrec Plant, etc 1062 DPW S (36.176)(36,176) 1063 GP SO 1064 P SG-P 3,479.961 3.288,268 191,694 (191.694)0 1065 P SE 1066 P SG 1067 P TROJP 2.013,725 1.900.202 113.523 113.523 1068 64 5,57,511 5.152.294 305.217 (191.694)113.523 1069 1070 Total Amortization Expense 84 43,698,570 41,447,124 2,251,446 (150,966)2,100,480 1071 1072 1073 1074 Summary of Amortization Expense by Factor 1075 S 1,403.190 1.382,658 20.532 20,532 1076 SE 14,498 13,577 922 922 1077 TROJP 2,013.725 1,900,202 113.523 113,523 1078 DGP 1079 DGU 1080 SO 14;060,713 13.302.528 758.184 9,540 767.724 1081 SSGCT 1082 SSGCH 54,934 51,940 2,993 2,993 1083 SG-P 3,479,961 3,288,268 191,694 (191.694)0 1084 CN 5,250,450 5,046,493 203.957 203.957 1085 SG 17,421,098 16,461.458 959.641 31,188 990.829 1086 Total Amortization Expense by Factor 43,698.570 41,447,124 2.251,446 (150.966)2.100,480 1087 408 Taxes Other Than Income 1088 DMSC S 25,320,436 25.320,436 1089 GP GPS 87,317,409 82,609,064 4,708.345 413,992 5,122,338 1090 GP SO 10.522.150 9,954,773 567.377 567.377 1091 P SE 717,492 671.877 45.615 45.615 1092 P SG 1093 DMSC OPRV-ID 1094 GP EXCTAX 1095 GP SG 1096 1097 1098 1099 Total Taxes Other Than Income 85 123,877,487 11,556,149 5,321,337 413,992 5,735,330 1100 1101 1102 41140 Deferred Investment Tax Credit - Fed 1103 PTD DGU (1,874.204)(1,672.710)(201,494)(201,494) 1104 1105 67 (1,874.204)(1,672710)(201,494)(201,494) 1106 1107 41141 Deferred Investment Tax Credit - Idaho 1108 PTD DGU 1109 1110 67 1111 1112 Total Deferred ITC B7 (1,874,204)(1,672,710)(201,494)(201,494) 1113 REVISED PROTOCOL Page 2.18 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1114 1115 427 Interest on Long-Term Debt 1116 GP S 177,481 177.481 1117 GP SNP 369.236.117 349.630.585 19.605,532 19,605.532 1118 B6 369,236,117 349,630,585 19,605,532 177,481 19.783.014 1119 1120 428 Amortization of Debt Disc & Exp 1121 GP SNP 6.571.354 6,222,431 348,923 348,923 1122 B6 6,571.354 6,222,431 348.923 348,923 1123 1124 429 Amortization of Premium on Debt 1125 GP SNP (2.718)(2.574)(144)(144) 1126 B6 (2.718)(2,574)(144)(144) 1127 1128 431 Other Interest Expense 1129 NUTIL OTH 1130 GP SO 1131 GP SNP 10,264.106 9,719,107 544,999 544.999 1132 B6 10.264.106 9.719.107 544.999 544,999 1133 1134 432 AFUDC . Borrowed 1135 GP SNP (35.186.532)(33.318,213)(1.868.319)(1.868.319) 1136 (35,186.532)(33.318,213)(1,868.319)(1.868,319) 1137 1138 Total Elec. Interest Deductions for Tax B6 350.882.327 332,251.336 18.630.991 177,481 18.808,72 1139 1140 Non-Utilty Portion of Interest 1141 427 NUTIL NUTIL 1142 428 NUT1L NUTIL 1143 429 NUTIL NUTIL 1144 431 NUTIL NUTIL 1145 1146 Total Non-utilty Interest 1147 1148 Total Interest Deductions for Tax B6 350,882.327 332,251.336 18,630.991 177,481 18,808,72 1149 1150 1151 419 Interest & Dividends 1152 GP S 1153 GP SNP (63,955,322 (60.559.451 )(3.395.871 160.213 (3,235,657) 1154 Totai Operating Deductions for Tax B6 5, 2 . 51 3. 95. 71 6 , 13 1155 1156 1157 41010 Deferred Income Tax - Federal-DR 1158 GP S 26.529,700 26,102,344 427.356 (347,371)79.985 1159 P TROJD 735.881 694,228 41.653 41.653 1160 P SSGCH 26.126 24.702 1,424 1,424 1161 LABOR SO 37.814,180 35,775.157 2,039.023 (275,926)1,763.097 1162 GP SNP 35,849.593 33,946.068 1,903.525 1,903.525 1163 P SE 23,499.301 22,005,328 1,493,973 (75,548)1,418,425 1164 PT SG 51,291,699 48,466.297 2,825,402 2.926.043 5.751,445 1165 GP GPS 31,266,440 29.580,485 1,685.955 1,685,955 1166 TAXDEPR TAXDEPR 615.608,170 584,405,196 31,202.974 31,202.974 1167 CUST BADDEBT 443,332 426,136 17.196 17,196 1168 CUST CN 22,893 22.004 889 889 1169 P IBT 348,313 318.675 29,638 (29.638) 1170 DPW SNPD 67,978 64,842 3.136 3,136 1171 B7 823,503.606 781,831,462 41,672,144 2.197.560 43,869,704 1172 REVISED PROTOCOL Page 2.19 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1173 1174 1175 41110 Deferred Income Tax - Federal-CR 1176 GP S (26,854,405)(25,660,209)(1,194,196)322,685 (871,511) 1177 P SE (17,999,483)(16,855,162)(1,144,321 )228,207 (916,114) 1178 P SSGCH (538,368)(509,033)(29,335)(29,335) 1179 GP SNP (31,616,890)(29,938,111 )(1,678,779)(1,678,779) 1180 PT SG (7,932,473)(7,495,513)(436,960)(1,099,084)(1,536,044) 1181 DPW CIAC (20,332,444)(19,394,336)(938,108)(938,108) 1182 LABOR SO (28,202,710)(26,681,958)(1,520,752)(5,505)(1,526,257) 1183 PT SNPD (1,949,167)(1,859,235)(89,932)(89,932) 1184 CUST BADDEBT 1185 P SGCT (356,221)(336,523)(19,698) .(19,698) 1186 BOOKDEPR SCHMDEXP (203,344,850)(192,664,558)(10,680,292)(10,680,292) 1187 P TROJD (1,332,481 )(1,257,059)(75,422)(75,422) 1188 P IBT (427,931)(391,518)(36,413)36,413 1189 1190 1191 B7 (340,887,423)(323,043,216)(17,844,207)(517,284)(18,361,491) 1192 1193 Total Deferred Income Taxes B7 482,616,183 458,788,246 23,827,937 1,680,276 25,508,213 1194 SCHMAF Addiüons - Flow Through 1195 SCHMAF S 1196 SCHMAF SNP 1197 SCHMAF SO 1198 SCHMAF SE 1199 SCHMAF TROJP 1200 SCHMAF SG 1201 B6 1202 1203 SCHMAP Additions - Permanent 1204 P S 20,000 20,000 1205 P SE 90,872 85,095 5,777 5,777 1206 LABOR SNP 1207 SCHMAP-SO SO 12,568,198 11,890,94 677,705 677,705 1208 SCHMAP SG 1209 DPW BADDEST 1210 B6 12,679,071 11,995,589 683,482 683,482 1211 1212 SCHMAT Additions - Temporary 1213 SCHMAT-SITLS 57,590,033 56,886,057 703,976 (591,588)112,388 1214 P SSGCH 1215 DPW CIAC 53,575,515 51,103,623 2,471,892 2,471,892 1216 SCHMA T -SNP SNP 83,309,767 78,886,223 4,423,544 4,423,544 1217 P TROJD 1,572,028 1,483,047 88,981 88,981 1218 P SGCT 938,633 886,730 51,903 51,903 1219 SCHMAT-SE SE 27,051,042 25,331,266 1,719,776 (741)1,719,635 1220 P SG 20,901,884 19,750,504 1,151,380 2,896,061 4,047,441 1221 CUST CN 1222 SCHMA T -SO SO 23,130,941 21,883,670 1,247,271 14,506 1,261,777 1223 SCHMAT -5NP SNPD 5,136,011 4,899,043 236,968 236,968 1224 DPW BADDEBT 1225 P SSGCT 1226 BOOKDEPR SCHMDEXP 535,808,937 507,666,616 28,142,321 28,142,321 1227 B6 809,014,791 768,776,781 40,238,011 2,318,239 42,556,249 1228 1229 TOTAL SCHEDULE - M ADDITIONS B6 821,693,862 780,772,370 40,921,492 2,318,239 43,239,731 1230 REVISED PROTOCOL Page 2.20 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1231 SCHMDF Deductions - Flow Through 1232 SCHMDF S 1233 SCHMDF DGP 1234 SCHMDF DGU 1235 B6 1236 SCHMDP Deductions - Permanent 1237 SCHMDP S 904 904 1238 P SE 840,899 787,439 53,460 53,460 1239 PTD SNP 381,063 360,830 20,234 20,234 1240 SCHMDP IBT 1241 P SG 1242 SCHMDP-SO SO 26,365,079 24,943,416 1,421,663 1,421,663 1243 B6 27,587,945 26,092,589 1,495,356 1,495,356 1244 1245 SCHMDT Deductions - Temporary 1246 GP S 39,346,405 38,274,657 1,071.746 (915,314)156,434 1247 DPW BADDEBT 1,168,170 1,122.860 45.310 45.310 1248 SCHMDT-SNF SNP 94.462.842 89,447,097 5,015,745 5,015,745 1249 SCHMDT CN 60.323 57,980 2,343 2.343 1250 SCHMDT SSGCH 68,82 65,091 3,751 3,751 1251 CUST DGP 1252 P SE 41,542,935 38,901.834 2.641,101 401.512 3,042.613 1253 SCHMDT-SG SG 135.152,429 127,707.560 7.44.869 7,710.054 15,154,923 1254 SCHMDT-GP~ GPS 82.386,340 77943,889 4,442,451 4,442,451 1255 SCHMDT -SO SO 48,456.951 45,844,047 2,612.904 (1,053,989)1,558,915 1256 TAXDEPR TAXDEPR 1,622,113,173 1,539,894,065 82,219,108 82.219.108 1257 DPW SNPD 179,120 170.856 8.264 8,264 1258 B6 2.064.937.530 1,959,429,935 105,507.595 6.142,263 111.649,859 1259 1260 TOTAL SCHEDULE - M DEDUCTIONS B6 2,092,525,75 1,985,522,523 107,002,952 6,142,263 113.145.215 1261 1262 TOTAL SCHEDULE - M ADJUSTMENTS B6 (1,270,831,613)(1,204,750,154)(66,081,459)(3,824,025)(69,905,484) 1263 1264 1265 1266 40911 State Income Taxes 1267 IBT IBT (22,655,140)(20.727,379)(1.927,760)45,494 (1,882,266) 1268 IBT SE 1269 PTC P SG (70,472)(70,472) 1270 IBT IBT 1271 Total State Tax Expense (22,655,140)(20,727,379)(1,927,760)(24,978)(1,952,739) 1272 1273 1274 Calculation of Taxable Income: 1275 Operating Revenues 4.353.766,380 4,117,757.655 236.008.725 25.787.310 261.796.035 1276 Operating Deductions: 1277 o & M Expenses 2.676,130.329 2.511,113.996 165.016,333 17.237,866 .182.254,199 1278 Depreciation Expense 46,027,603 439,655,457 24.372.146 3.105.332 27,477,478 1279 Amortization Expense 43.698,570 41,447.124 2,251,446 (150.966)2,100,480 1280 Taxes Other Than Income 123,877,487 118.556.149 5.321,337 413,992 5,735,330 1281 Interest & Dividends (AFUDC-Eqult)(63.955,322)(60,559,451 )(3.395.871 )160.213 (3.235.657) 1282 Misc Revenue & Expense (5.975.707)(5.678.965)(296.743)17,298 (279,445) 1283 Total Operating Deductions 3.237.802,959 3.044.534.311 193,268,649 20,783,736 214,052,385 1284 Other Deductions: 1285 Interest Deductions 350,882,327 332,251,336 18,630,991 177,481 18,808.72 1286 Interest on PCRBS 1287 Schedule M Adjustments (1,270,831,613)(1,204,750,154)(66,081,459)(3,824,025)(69,905,484) 1288 1289 income Before State Taxes (505,750.519)(463,778,145)(41,972,374)1,002.068 (40,970,306) 1290 1291 State Income Taxes (22,655,140)(20,727,379)(1,927,760)(24,978)(1,952,739) 1292 1293 Total Taxable Income (483,095,380)(443,050,766)(40,044,614)1,027,046 (39,017,567) 1294 1295 Tax Rate 35.0%35.0%35.0%35.0%35.0% 1296 1297 Federal Income Tax - Calculated (169,083,383)(155.067,768)(14,015,615)359,466 (13,656.149) 1298 1299 Adjustments to Calculated Tax: 1300 40910 PMI P SE 1301 40910 REC P SG (3,821,447)(3,821,447) 1302 40910 P SO 1303 40910 IRS Sette LABOR S 1304 Federal Income Tax Expense (169,083,383)(155,067,768)(14,015,615)(3,461,981)(17,477,596) 1305 1306 Total Operating Expenses 3,590,761,738 3,386,414,150 204,347,587 18,816,839 223,164,426 REVISED PROTOCOL Page 2.21 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1307 310 Land and Land Rights 1308 P SG 2.329.517 2,201,196 128.321 128.321 1309 P SG 34.798.44 32.881.574 1,916,872 1,916.872 1310 P SG 56,303,435 53.201.961 3,101.474 3,101,474 1311 P S 1312 P SSGCH 2,448.255 2.314.854 133,401 133,401 1313 68 95,879.653 90,599.585 5,280.068 5,280.068 1314 1315 311 Structures and Improvements 1316 P SG 234.107,411 221.211.609 12,895.802 12.895.802 1317 P SG 325,036.982 307.132.327 17,904.655 17.904.655 1318 P SG 221,770.821 209.554.580 12.216,241 12,216.241 1319 P SSGCH 57.386.063 54.259.197 3.126,866 3,126.866 1320 68 838.301.276 792,157.712 46.143,564 46.143,564 1321 1322 312 60iler Plant Equipment 1323 P SG 698,182.038 659.722.695 38,459.343 38,459.343 1324 P SG 658.624,890 622,344.552 36.280.338 36.280,338 1325 P SG 1,442.122,538 1.362.683.24a 79.439.290 33,484.991 112.924,281 1326 P SSGCH 325,425.382 307.693.523 17.731,858 17,731.858 1327 68 3,124.354,84a 2,952,444,018 171.910,830 33.4a4.991 205.395,820 1328 1329 314 Turbogenerator Units 1330 P SG 139,149.055 131.4a4,032 7,665.023 7,665.023 1331 P SG 141,986,218 134.164.910 7.821.308 7.821,308 1332 P SG 4a7,922.642 4a1,045.433 26.877,209 26,877.209 1333 P SSGCH 63,734.933 60.262,128 3.472.805 3,472.805 1334 68 832.792,88 786.956.504 45.836.344 45.836,344 1335 1336 315 Accessory Electric Equipment 1337 P SG 87.739,621 82,906.4a6 4.833.135 4.833,135 1338 P SG 138,674.494 131.035.612 7.638.882 7.638,882 1339 P SG 74.099.755 70,017.971 4.081,783 4.081.183 1340 P SSGCH 66.352.508 62.737,076 3.615.432 3.615,32 1341 68 366.866.378 346.697.14a 20.169.232 20.169,232 1342 1343 1344 1345 316 Mlsc Power Plant Equipment 1346 P SG 4.786,848 4,523,164 263,683 263.683 1347 P SG 5.245,086 4,956.160 288.925 288.925 1348 P SG 15.109.785 14,277,463 832.322 832.322 1349 P SSGCH 4.037.788 3.817.776 220.012 220.012 1350 68 29.179.506 27.574.563 1.604.943 1.604.943 1351 1352 317 Steam Plant ARO 1353 P S 1354 68 1355 1356 SP Unclassified Steam Plant - Account 300 1357 P SG 787.304 743.936 43,369 43.369 1358 68 787.304 743.936 43.369 43.369 1359 1360 1361 Total Steam Production Plant B8 5,288,161,813 4,997,173,464 290,988,349 33,484,991 324,473.340 1362 1363 1364 Summary of Steam Production Plant by Factor 1365 S 1366 DGP 1367 DGU 1368 SG 4.768.776.885 4.506.088.910 262.687.975 33,4a4.991 296,172,966 1369 SSGCH 519.384.929 491.084,554 28,300.374 28.300.374 1370 Total Steam Production Plant by Factor 5.288,161.813 4.997.173,64 290.988.349 33,484.991 324,473.340 1371 320 Land and Land Rights 1372 P SG 1373 P SG 1374 68 1375 1376 321 Structures and Improvements 1377 P SG 1378 P SG 68 1379 REVISED PROTOCOL Page 2.22 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1380 1381 322 Reactor Plant Equipment 1382 P SG 1383 P SG 1384 B8 1385 1386 323 Turbogenerator Units 1387 P SG 1388 P SG 1389 B8 1390 1391 324 Land and Land Rights 1392 P SG 1393 P SG 1394 B8 1395 1396 325 Misc. Power Plant Equipment 1397 P SG 1398 P SG 1399 B8 1400 1401 1402 NP Unclassified Nuclear Plant - Acct 300 1403 P SG 1404 B8 1405 1406 1407 Total Nuclear Production Plant B8 1408 1409 1410 1411 Summary of Nuclear Production Plant by Factor 1412 DGP 1413 DGU 1414 SG 1415 1416 Total Nuclear Plant by Factor 1417 1418 330 Land and Land Rights 1419 P SG 10,621,118 10,036,054 585,064 585,064 1420 P SG 5,270,019 4,979,720 290,299 290,299 1421 P SG 3,645,604 3,44,786 200,818 200,818 1422 P SG 672,873 635,808 37,065 37,065 1423 B8 20,209,614 19,096,368 1,113,246 1,113,246 1424 1425 331 Structures and Improvements 1426 P SG 21,272,790 20,100,979 1,171,811 1,171,811 1427 P SG 5,299,236 5,007,327 291.908 291,908 1428 P SG 69,738,251 65,896,721 3,841,530 3,841,530 1429 P SG 7,984,198 7,544,388 439,809 439,809 1430 B8 104,294,475 98,549,416 5,745,059 5,745,059 1431 1432 332 Reservoirs, Dams & Waterways 1433 p SG 151,296,614 142,962,443 8,334,171 8,334,171 1434 P SG 20,156,916 19,046,572 1,110,343 1,110,343 1435 P SG 106,245,543 100,393,009 5,852.534 324,857 6.177,391 1436 P SG 37,108,148 35,064,047 2,044,102 2,044,102 1437 B8 314,807,221 297,466,072 17,341,149 324,857 17,666,007 1438 1439 333 Water Wheel, Turbines, & Generators 1440 P SG 31,913,924 30,155,946 1,757,978 1,757,978 1441 P SG 8,828,844 8,342,508 486,337 486,337 1442 P SG 43,462,254 41,068,137 2,394,117 2,394,117 144 P SG 27,234,682 25,734,460 1,500.222 1.500.222 1444 B8 111,439,704 105,301,050 6,138,654 6,138.654 1445 1446 334 Accessory Electric Equipment 1447 P SG 4,430,934 4,186,857 244,078 244,078 1448 P SG .3.69,976 3,467,816 202,161 202,161 1449 P SG 43,817,031 41,403,370 2,413,660 2,413,660 1450 P SG 7,133,812 6,740,846 392.966 392,966 1451 B8 59,051,753 55,798,888 3,252,865 3,252,865 1452 REVISED PROTOCOL Page 2.23 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1453 1454 1455 335 Misc. Power Plant Equipment 1456 P SG 1,197,194 1,131,247 65,947 65,947 1457 P SG 186,194 175,938 10,257 10,257 1458 P SG 996,385 941,499 54,886 54,886 1459 P SG 11,353 10,728 625 625 1460 B8 2,391,127 2,259,411 131,715 131,715 1461 1462 336 Roads. Railroads & Bridges 1463 P SG 4,620,060 4.365,564 254,496 254,496 1464 P SG 828.931 783,269 45,662 45,662 1465 P SG 9,817,317 9,276,530 540,787 540,787 1466 P SG 682,347 644,760 37,587 37,587 1467 B8 15,948,654 15,070,123 878,531 878,531 1468 1469 337 Hydro Plant ARO 1470 P S 1471 B8 1472 1473 HP Unclassified Hydro .Plant - Acct 300 1474 P S 1475 P SG 1476 P SG 1477 P SG 1478 B8 1479 1480 Total Hydraulic Production Plant B8 628,142,54 593,541,329 34,601,219 324,857 34,926,077 1481 1482 Summary of Hydraulic Plant by Factor 1483 S 1484 SG 628,142,548 593,541,329 34,601,219 324,857 34,926,077 1485 DGP 1486 DGU 1487 Total Hydraulic Plant by Factor 628,142,58 593,541,329 34,601,219 324,857 34,926,077 1488 1489 340 Land and Land Rights 1490 P SG 23,516,708 22,221,290 1,295,417 1,295,417 1491 P SG 1492 P SSGCT 1493 B8 23,516,708 22,221,290 1,295,417 1,295,417 1494 1495 341 Structures and Improvements 1496 P SG 151,043,941 142,723,688 8,320,252 8,320,252 1497 P SG 163,512 154,505 9,007 9,007 1498 P SSGCT 4,241,952 4,011,670 230,282 230,282 1499 B8 155,449,405 146,889,863 8,559,541 8,559,541 1500 1501 342 Fuel Holders, Producers & Accessories 1502 P SG 8,406,209 7,943,153 463,056 463,056 1503 P SG 121,339 114,655 6,684 6,684 1504 P SSGCT 2,284,126 2,160,128 123,998 123,998 1505 B8 10,811,674 10,217,936 593,738 593,738 1506 1507 343 Prime Movers 1508 P S 1509 P SG 754,466 712,906 41,560 41,560 1510 P SG 2,223,358,082 2,100,884,449 122,473,634 14,387,299 136,860,932 1511 P SSGCT 51,744,608 48,935,561 2,809,048 2.809,048 1512 B8 2,275,857,156 2,150.532,915 125,324,241 14,387,299 139,711.540 1513 1514 344 Generators 1515 P S 1516 P SG 1517 P SG 331,535,449 313,272,825 18,262,623 18,262,623 1518 P SSGCT 15,873,643 15,011,915 861,729 861.729 1519 B8 347,409,092 328,284,740 19,124,352 19,124,352 REVISED PROTOCOL.Page 2.24 Year-End FERC 8US UNADJUSTED RESUL. TS IDAHO ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJTOTAL. 1520 1521 345 Accessory Electric Plant 1522 P SG 226,854,809 214,358,517 12,496,292 12,496.292 1523 P SG 156,586 147,961 8,626 8,626 1524 P SSGCT 2.919,649 2,761,151 158,498 158,498 1525 88 229,931,044 217,267,628 12.663,416 12,663,416 1526 1527 1528 1529 346 Misc. Power Plant Equipment 1530 P SG 12,167,872 11,497,605 670,267 670,267 1531 P SG 11,813 11,162 651 651 1532 B8 12,179,685 11,508,767 670,918 670,918 1533 1534 347 Other Production ARO 1535 P S 1536 B8 1537 1538 OP Unclassified Other Prod Plant-Acct 300 1539 P S 1540 P SG 1541 1542 1543 Total Other Production Plant 88 3,055,154,764 2,886,923,140 168,231,623 14,387,299 182,618,922 1544 1545 Summary of Other Production Plant by Factor 1546 S 1547 DGU 1548 SG 2,978,090,785 2,814,042,716 164,048,069 14,387,299 178,435,367 1549 SSGCT 77,063,979 72.880,424 4,183.554 4.183.554 1550 Total of Other Production Plant by Factor 3,055,154,764 2,886,923,140 168,231623 14,387,299 182,618,922 1551 1552 Experimental Plant 1553 103 Experimental Plant 1554 P SG 1555 Total Experimental Production Plant 88 1556 1557 Total Producton Plant 88 8,971,459,125 8,477,637,933 493,821,192 48,197,147 542,018,338 1556 350 Land and Land Rights 1559 T SG 21.145,733 19.980,920 1,164,812 1,164,812 1560 T SG 48,501,155 45,829,470 2,671.685 2,671,685 1561 T SG 31,414,150 29.683,702 1,730,448 (23,847)1,706,601 1562 88 101.061,037 95,94.092 5,566,945 (23,847)5,543,098 1563 1564 352 Structures and Improvements 1565 T S 1566 T SG 7,741,609 7,315.163 426,44 426,446 1567 T SG 18,157,495 17,157,289 1,000,205 1,000,205 1568 T SG 59,577,575 56,295,746 3,281,829 3,281,829 1569 88 85,476,679 80,768,198 4,708,481 4.708,461 1570 1571 353 Station Equipment 1572 T SG 129,985,618 122,825,363 . 7,160,255 7,160,255 1573 T SG 188,825,398 178,423,955 10,401,443 10,401,443 1574 T SG 988,384,505 933.939,365 54,44,140 54,445,140 1575 B8 1,307,195,521 1,235,188,683 72,006,838 72,006,838 1576 1577 354 Towers and Fixtures 1578 T SG 156,322,773 147,711,736 8,611,037 8,611,037 1579 T SG 127,544,198 120,518,428 7,025,769 7,025,769 1580 T SG 165,062,634 155,970,163 9,092,472 9,092,472 1581 88 448,929,605 424,200,327 24.729,278 24,729,278 1582 1583 355 Poles and Fixtures 1584 T SG 66.244,763 62,595,672 3,649,091 3,649,091 1585 T SG 117,745,408 111,259,405 6,486,003 6,486,003 1586 T SG 375,300,433 354,627,017 20,673,417 51,961.670 72,635,086 1587 B8 559,290,604 528,482,093 30,808,511 51,961,670 82,770,181 1588 REVISED PROTOCOL Page 2.25 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1589 356 Clearing and Grading 1590 T SG 197.260.339 186,394,257 10.866.082 10.866.082 1591 T SG 156.882,468 148.240.600 8.641,867 8.641,867 1592 T SG 380.070.379 359.134.210 20.936.169 20.936,169 1593 68 734,213.185 693.769.067 40.444.118 40,444.118 1594 1595 357 Underground Conduit 1596 T SG 6.371 6.020 351 351 1597 T SG 91,651 86.602 5.049 5,049 1598 T SG 3.113,807 2.942.283 171.524 171,524 1599 68 3.211.828 3.034,905 176.923 176.923 1600 1601 358 Underground Conductors 1602 T SG 1603 T SG 1,087,552 1,027.644 59,908 59,908 1604 T 5G 6,442,172 6,087,305 354,867 354.867 1605 68 7.529,724 7.114.949 414,775 414,775 1606 1607 359 Roads and Trails 1608 T SG 1,863,032 1.760,406 102.625 102.625 1609 T SG 440.513 416,248 24,266 24,266 1610 T SG 9,151.569 8,647,455 504.114 504,114 1611 B8 11,455,113.10,824,109 631,005 631.005 1612 1613 TP Unclassified Trans Plant. Ace 300 1614 T SG 84.550,623 79,893.154 4,657,469 4,657.469 1615 68 84.550,623 79,893.154 4.657.469 4.657.469 1616 1617 T50 Unclassifed Trans 5ub Plant. Acct 300 1618 T SG 1619 68 1620 1621 Total Transmission Plant B8 3,342,913,921 3,158,769,577 184,144,34 51,937,823 236,082,166 1622 Summary of Transmission Plant by Factor 1623 DGP 1624 DGU 1625 SG 3.342,913.921 3,158,769.577 184,144.344 51.937.823 236,082.166 1626 Total Transmission Plant by Factor 3.342,913,921 3,158.769,577 184.144.344 51.937.823 236.082.166 1627 360 land and land Rights 1628 DPW 5 51.856.326 50,519.585 1,336,741 1,336.741 1629 68 51.856.326 50.519,585 1.336,741 1.336.741 1630 1631 361 Structures and Improvements 1632 DPW 5 66,95,517 65.002.256 1,493.261 1,493.261 1633 68 66,495.517 65.002.256 1,493,261 1,493.261 1634 1635 362 Station Equipment 1636 DPW 5 787.676.940 761,044,499 26,632,441 26.632.441 1637 68 787,676,940 761.044,499 26,632.441 26.632,441 1638 1639 363 Storage Battery Equipment 1640 DPW 5 1,457,805 1.457,805 1641 68 1,457,805 1.457,805 1642 1643 364 Poles. Towers & Fixtures 1644 DPW 5 903,958.177 842;950.744 61,007.433 61.007,433 1645 68 903.958.177 842,950.744 61,007.433 61,007,433 1646 1647 365 Overhead Conductors 1648 DPW 5 631,378,730 597,455,532 33.923.198 33.923,198 1649 68 631,378,730 597,455.532 33,923.198 33,923,198 1650 REVISED PROTOCOL Page 2.26 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1651 366 Underground Conduit 1652 DPW S 290.621.174 283.247.994 7.373.179 7,373,179 1653 68 290,621.174 283.247.994 7.373,179 7,373,179 1654 1655 1656 1657 1658 367 Underground Conductors 1659 DPW S 697,799,779 674.120,851 23.678,928 23.678,928 1660 68 697.799.779 674,120,851 23.678,928 23.678.928 1661 1662 368 line Transformers 1663 DPW S 1,056.509.849 990.583,151 65,926.697 65,926,697 1664 68 1,056,509,849 990.583.151 65,926.697 65,926.697 1665 1666 369 Services 1667 DPW S 559.763,102 531,874,191 27.888,911 27,888,911 1668 B8 559,763.102 531,874.191 27,888,911 27.888,911 1669 1670 370 Meters 1671 DPW S 187,209,616 173.388,196 13,821,420 13.821,420 1672 B8 187.209,616 173,388.196 13,821,420 13.821,420 1673 1674 371 Installations on Customers' Premises 1675 DPW S 8,809.120 8,644,004 165,115 165,115 1676 68 8,809,120 8,644,004 165,115 165,115 1677 1678 372 Leased Propert 1679 DPW S 1680 B8 1681 1682 373 Street Lights 1683 DPW S 62.885.04 62.283,269 602.135 602.135 1684 68 62.885.04 62,283.269 602,135 602.135 1685 1686 DP Unclassified Dist Plant. Acct 300 1687 DPW S 20.216,252 19.291,256 924,997 924.997 1688 B8 20,216,252 19,291.256 924,997 924,997 1689 1690 DSO Unclassified Dist Sub Plant - Acct 300 1691 DPW S 1692 B8 1693 1694 1695 Total Distnbutlon Plant B8 5,326,637,791 5,061,863,333 264,774,458 264,774,458 1696 1697 Summary of Distribution Plant by Factor 1698 S 5,326,637,791 5,061,863.333 264.774,458 264,774,458 1699 1700 Total Distribution Plant by Factor 5,326,637. 791 5,061.863.333 264, 774,458 264,774,458 REVISED PROTOCOL Page 2.27 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1701 389 Land and Land Rights 1702 G.SITUS S 9,472,275 9,274,636 197,639 197,639 1703 CUST CN 1.128,506 1,084,668 43,838 43.838 1704 PT SG 332 314 18 18 1705 G.SG SG 1,228 1,160 68 68 1706 PTO SO 5,598,055 5.296.196 301.859 301,859 1707 B8 16.200.395 15,656,974 543,422 543,422 1708 1709 390 Structures and 1m provements 1710 G.SITUS S 111.200,704 101,422,380 9,778,324 9,778,324 1711 PT SG 358.127 338,400 19,727 19,727 1712 PT SG 1,653.732 1,562,636 91,096 91,096 1713 CUST CN 12,319.587 11,841,025 478,563 478,563 1714 G.SG SG 3,675,782 3,473,302 202,480 202,480 1715 PTD SO 102.313,681 96,796,704 5.516,977 5,516,977 1716 B8 231.521,614 215,434,446 16,087,167 16,087,167 1717 1718 391 Offce Furniture & Equipment 1719 G.SITUS S 13,065,614 12,137.233 928,381 928,381 1720 PT SG 1.046 988 58 58 1721 PT SG 5,295 5,003 292 292 1722 CUST CN 8,685,337 8,347,949 337,388 337,388 1723 G.SG SG 4,784,588 4,521,029 263,559 263,59 1724 P SE 97,829 91,609 6,219 6,219 1725 PTO SO 54,551,124 51,609,608 2,941,516 2,941,516 1726 G-SG SSGCH 74,351 70,300 4,051 4.051 1727 G-SG SSGCT 1728 B8 81,265,184 76.783,720 4,481,463 4,481,463 1729 1730 392 Transportation Equipment 1731 G.SITUS S 73.113.164 68,190,669 4,922,495 4,922,495 1732 PTO SO 7,996,779 7,565,575 431,204 431.204 1733 G-SG SG 17,254,817 16,304,336 950,461 950,481 1734 CUST CN 1735 PT SG 838,181 792,010 46,171 46.171 1736 P SE 404,148 378,54 25,694 25,694 1737 PT SG 120,286 113,660 6,626 6,626 1738 G.SG SSGCH 374,178 353,790 20,388 20.388 1739 PT SSGCT 44,655 42,231 2,424 2,424 1740 B8 100,146,208 93,740,725 6,405,483 6,405,483 1741 1742 393 Stores Equipment 1743 G.SITUS S 8,861,339 8,312,757 548,582 548,582 1744 PT SG 108,31 102,458 5,973 5,973 1745 PT SG 360,063 340,229 19.834 19.834 1746 PTD SO 445.293 421,282 24,011 24,011 1747 G.SG SG 4,062,155 3,838,392 223,764 223,764 1748 PT SSGCT 53.971 51.041 2,930 2,930 1749 B8 13,891.252 13,066,158 825,094 825,094 REVISED PROTOCOL Page 2.28 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1750 1751 394 Tools, Shop & Garage Equipment 1752 G-SITUS S 32,024,394 30,281,765 1,742,629 1,742,629 1753 PT SG 2,120,983 2,004,148 116,834 116,834 1754 G-SG SG 20,499,259 19,370,058 1,129,201 -1,129,201 1755 PTO SO 3,986,801 3,771,824 214,977 214,977 1756 P SE 7,106 6,655 452 452 1757 PT SG 2,176,302 2,056.20 119,882 119,882 1758 G-SG SSGCH 1,716,105 1,622,597 93,508 93,508 1759 G-SG SSGCT 89,913 85,032 4,881 4,881 1760 68 62,620,863 59,198,500 3,22,364 3,422,364 1761 1762 395 Laboratory Equipment 1763 G-SITUS S 25,228,787 23,956.55 1,272,132 1,272,132 1764 PT SG 20,622 19,486 1,136 1,136 1765 PT SG 13,281 12,550 732 732 1766 PTO SO 5,197,970 4,917,684 280,286 280,286 1767 P SE 7,593 7,111 483 483 1768 G-SG SG 6,353,527 6,003,543 349,984 349,984 1769 G-SG SSGCH 253,001 239,215 13,786 13,786 1770 G-SG SSGCT 14,022 13,260 761 761 1771 68 37,088,802 35,169,504 1,919,299 1,919,299 1772 1773 396 Power Operated Equipment 1774 G-SITUS S 94,279,509 87.117,887 7,161,622 7,161,622 1775 PT SG 845,108 798,555 46,553 46,553 1776 G-SG SG 31.633,038 29.890.533 1,742.505 1,742.505 1777 PTD SO 1,410,640 1.334,576 76.065 76,065 1778 PT SG 1,664,492 1,572,804 91,689 91,689 1779 P SE 73,823 69,130 4,693 4.693 1780 P SSGCT 1781 G-SG SSGCH 968,906 916.112 52.794 52,794 1782 68 130,875,517 121,699,596 9,175,921 9,175,921 1783 397 Communication Equipment 1784 COM_EO S 101,721,635 96,539,236 5,182,399 5.182,399 1785 COM_EO 5G 4,816,644 4,551,319 265,325 265,325 1786 COM_EO SG 9,615,788 9,086,102 529,685 529,685 1787 COM_EO SO 48,166,017 45,568,801 2.597,217 2,597,217 1788 COM_EO CN 2,641,488 2,538,878 102,610 102.610 1789 COM_EO SG 74,202,015 70,114.598 4,087,416 4,087,416 1790 COM_EO SE 114.538 107,256 7,282 7,282 1791 COM_EO SSGCH 1,055,756 998,229 57,526 57,526 1792 COM_EO SSGCT 1,590 1,504 86 86 1793 68 242,335,71 229,505,923 12,829,547 12,829,547 1794 1795 398 Misc. Equipment 1796 G-SITUS S 1,354,746 1,290.393 64,352 64.352 1797 PT SG 1798 PT SG 1,997 1,887 110 110 1799 CUST CN 199,765 192,005 7,760 7,760 1800 PTO SO 3,376,792 3,194,708 182.084 182,084 1801 P SE 1,668 1,562 106 106 1802 G-SG SG 1,865,540 1,762,777 102,763 102,763 1803 G-SG SSGCT 1804 68 6,800,507 6,443,332 357,176 357,176 1805 1806 399 Coal Mine 1807 P SE 278,021,722 260,348 ,431 17,675,291 13.511,711 31.187,003 1808 MP P SE 1809 68 278,021,722 260,346,431 17,675,291 13,511,711 31,187,003 1810 1811 399L WIOCO Capital Lease 1812 p 5E B8 1813 1814 1815 Remove Capital Leases 1816 68 1817 REVISED PROTOCOL Page 2.29 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1818 1011390 General Capital Leases 1819 G-SITUS S 18,984,156 18,984,156 1820 P SG 16,951,793 16,018,004 933,789 933,789 1821 PTD SO 12,664,054 11,981,180 682,873 682,873 1822 B9 48,600,002 46,983,340 1,616,663 1,616,663 1823 1824 Remove Capital Leases (48,600,002)(48,983,340)(1,616,663)(1,616,663) 1825 1826 1827 1011346 General Gas Line Capital Leases 1828 P SG 1829 B9 1830 1831 Remove Capital Leases 1832 1833 1834 GP Unclassified Gen Plant - Acct 300 1835 G-SITUS S 1836 PTD SO 4,694,044 4,440,931 253,113 253,113 1837 CUST CN 1838 G-SG SG 1839 PT SG 1840 PT SG 1841 B8 4,694,044 4,440,931 253,113 253,113 1842 1843 399G Unclassified Gen Plant - Acct 300 1844 G-SITUS S 1845 PTD SO 1846 G-SG SG 1847 PT SG 1848 PT SG 1849 88 1850 1851 Total General Plant B8 1,205,461,579 1,131,486,239 73,975,340 13,511,711 87,487,051 1852 1853 Summary of General Plant by Factor 1854 S 489,306,322 457,507,766 31,798,556 31,798,556 1855 DGP 1856 DGU 1857 SG 206,004,452 194,656,701 11,347,751 11,347,751 1858 SO 250,401,250 236,899,068 13,502,182 13,502,182 1859 SE 278,728,27 261,008,207 17,720,220 13,511,711 31,231,932 1860 CN 24,974,683 24,004,525 970,158 970,158 1861 DEU 1862 SSGCT 204,151 193,068 11,083 11,083 1863 SSGCH 4,442,297 4,200,244 242,053 242,053 1864 Less Capital Leases (48,600,002)(46,983,340)(1,616,663)~1,616.663) 1865 Total General Plant by Factor 1,205,461,579 1,131,486,239 73,975,340 13,511,711 7,487,051 1866 301 Organization 1867 I-SITUS S 1868 PTD SO 1869 I-SG SG 1870 B8 1871 302 Franchise & Consent 1872 I-SITUS S 1,000,000 1,000,000 1,000,000 1873 I-SG SG 9,402,471 8,884,536 517.935 517,935 1874 I-SG SG 99,510,474 94,028,942 5,481,532 5,81,532 1875 I-SG SG 9,240,742 8,731,716 509,026 509,026 1876 P SG 1877 P SG 600,993 567,887 33,106 33,106 1878 B8 119.754,679 112.213,080 7,541.599 7,541,599 1879 REVISED PROTOCOL Page 2.30 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1880 303 Miscellaneous Intangible Plant 1881 I-SITUS S 6,042,837 5,626,978 415,859 415.859 1882 I-SG SG 95.041.256 89.805.910 5.235.346 631,847 5,867.193 1883 PTO SO 366.513,585 346.750,373 19,763,212 19.763,212 1884 P SE 3,453,872 3,234,291 219,581 219,581 1885 CUST CN 118,758,961 114,145,691 4,613,271 4.613.271 1886 P SG 1887 P SSGCT 1888 88 589,810,510 559,563.242 30.247.268 631,847 30,879,115 1889 303 Less Non-Utilty Plant 1890 1-SITUS S 1891 589,810,510 559,563,242 30.247.268 631,847 30.879,115 1892 IP Unclassified Intangible Plant - Acct 300 1893 I-SITUS S 1894 I-SG SG 1895 P SG 1896 PTD SO 1897 1898 1899 Total Intangible Plant B8 709,565,190 671,776,323 37,788,867 631,847 38,420,714 1900 1901 Summary of Intan9ible Plant by Factor 1902 S 7,042,837 5,626,978 1,415.859 1.15.859 1903 OGP 1904 OGU 1905 SG 213.795,935 202,018.990 11,776.945 631,847 12,408.792 1906 SO 366,513.585 346,750,373 19.763,212 19.763.212 1907 eN 118.758,961 114,145,691 4.613.271 4.613,271 1908 SSGCT 1909 SSGCH 1910 SE 3,453.872 3,234,291 219,581 219,581 1911 Total Intangible Plant by Factor 709,565.190 671,77.323 37,88,867 631,847 38.20,714 1912 Summary of Unclassified Plant (Account 106) 1913 OP 20,216.252 19,291.256 924,997 924.997 1914 OSO 1915 GP 4,694,044 4,440,931 253,113 253,113 1916 HP 1917 NP 1918 OP 1919 TP 84,550,623 79,893,154 4.657,469 4,657,469 1920 TSO 1921 IP 1922 MP 1923 SP 787.304 743,936 43.369 43,369 1924 Total Unclassified Plant by Factor 110,248,224 104,369,276 5.878.948 5,878.948 1925 1926 Total Electric Plant In Service B8 19,556,037,605 18,501,533,405 1,054,504,200 114,278,528 1,168,782,728 REVISED PROTOCOL Page 2.31 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1927 Summary of Electric Plant by Factor 1926 S 5,822,986,950 5,524,998,077 297,988,873 297,988,673 1929 SE 282,182,299 264,242,496 17,939,801 13,511,711 31,451,512 1930 DGU 1931 DGP 1932 SG 12,137,724,526 11,469,118,223 668,606,302 100,766,817 769,373,119 1933 SO 616,914;834 583,649,441 33,265,393 33,265,393 1934 CN 143,733,644 138,150,216 5,583,29 5,583,429 1935 DEU 1936 SSGCH 523,827,225 495,284,798 28,542,427 28,542,427 1937 SSGCT 77,268,130 73,073,492 4,194,637 4,194,637 1938 Less Capital Leases (48,600,002)(46,983,340)(1,616,663)(1,616,663) 1939 19,556,037,605 18,501,533.05 1,054,504.200 114,78,528 1,168,782.728 1940 105 Plant Held For Future Use 1941 DPW S 3,473,204 3,473,204 1942 P SG 1943 T SG 325,029 307,125 17,904 (509,444)(491,540) 1944 P SG 8,923,302 8,431,762 491.540 491.540 1945 P SE 953,014 892,426 60,588 (60,588) 1946 G SG 1947 1948 1949 Total Plant Held For Future Use 810 13,674,549 13,104,516 570,032 (570M2)(0) 1950 1951 114 Electric Plant Acquisition Adjustments 1952 P S 1953 P SG 142,633,069 134,776,129 7,856,940 7,856,940 1954 P SG 14,560,711 13,758,634 802,076 802,076 1955 Total Electric Plant Acquisition Adjustment 815 157,193,780 148,534,764 8,659,016 8,659,016 1956 1957 115 Accum Provision for Asset Acquisition Adjustments 1958 p S 1959 P SG (84,100,707)(4,632,666) 1960 P SG (12,226,166)(673,478) 1961 615 1962 1963 120 Nuclear Fuel 1964 P SE 1965 Total Nuclear Fuel 815 1966 1967 124 Weatheriation 1968 DMSC S 2,633,178 2,599,959 33,220 33,220 1969 DMSC SO t,454)(4,214)(240)(240) 1970 616 2,68,725 2,595,745 32,90 32,980 1971 1972 182W Weatherization 1973 DMSC S 34,729,463 31,258,802 3,470,661 3,470,661 1974 DMSC SG 1975 DMSC SGCT 1976 DMSC SO 1977 616 34,729,463 31,258,802 3,470,661 3,470,661 1978 1979 186W Weatherization 1980 DMSC S 1981 DMSC CN 1982 DMSC CNP 1983 DMSC SG 1984 DMSC SO 1985 616 1986 1987 Total Weatherization 816 37,358,188 33,854,547 3,503,640 3,503,640 REVISED PROTOCOL Page 2.32 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1988 1989 151 Fuel Stock 1990 P DEU 1991 P SE 158,860,196 148,760,625 10,099,571 1,839,370 11.938,941 1992 P SSECT 1993 P SSECH 12.069,947 11,343.108 726.838 (258,194)468,644 1994 Total Fuel Stock B13 170,930,143 160,103,733 10,826,410 1,581,176 12,407,586 1995 1996 152 Fuel Stock - Undistributed 1997 P SE 1998 1999 2QOO 25316 DG& T Working Capital Deposit 2001 P SE (1,379,000)(1.291,330)(87,670)(56,073)(143,744) 2002 813 (1,379,000)(1,291,330)(87,670)(56,073)(143,744) 2003 2004 25317 DG& T Working Capital Deposit 2005 P SE (1,758,544)(1,646,744)(111,800)(5,907)(117,706) 2006 813 (1,758,544)(1,648,744)(111,800)(5,907)(117,706) 2007 2008 25319 Provo Working Capital Deposit 2009 P SE 2010 2011 2012 Total Fuel Stock 813 167,792,599 157,165,659 10,626,940 1,519,196 12,146,136 2013 154 Materials and Supplies 2014 MSS S 86,919,683 82,030,372 4,889,311 4,889,311 2015 MSS SG 3,082..186 2,912,404 169,782 169,782 2016 MSS SE 4,170,119 3,905,003 265,116 265,116 2017 MSS SO 253,641 239,964 13,677 13,677 2018 MSS SNPPS 81,516,215 77,032,136 4,484,080 4,484,080 2019 MSS SNPPH (1,860)(1,757)(102)(102) 2020 MSS SNPD (3,081,941)(2,939,745)(142,196)(142,196) 2021 MSS SNPT 2022 MSS SG 2023 MSS SG 2024 MSS SSGCT 2025 MSS SNPPO 5,288,978 4,997,723 291,256 29-1,256 2026 MSS SSGCH 2027 Total Materials and Supplies B13 178,147,022 168,176,099 9,970,923 9,970,923 2028 2029 163 Stores Expense Undistributed 2030 MSS SO 2031 2032 813 2033 2034 25318 Provo Working Capital Deposit 2035 MSS SNPPS (273,000)(257,983)(15,017)(15,017) 2036 2037 813 (273,000)(257,983)(15,017)(15,017) 2038 2039 Total Materials & Supplies 613 177,874,022 167.918.116 9,955,906 9.955,906 2040 2041 165 Prepayments 2042 DMSC S 2,934,455 2,770.438 164,017 164,017 2043 GP GPS 9,858,973 9,327,356 531,617 531,617 2044 PT SG 6,415,547 6,062,148 353,400 353,400 2045 P SE 7,102,118 6,650.600 451.519 451,519 2046 PTD SO 19,839,360 18,769,578 1,069,782 1,069,782 2047 Total Prepayments B15 46,150,453 43,580,118 2,570,335 2,570,335 2048 REVISED PROTOCOL Page 2.33 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2049 182M Mise Regulatory Assets 2050 DDS2 S 56,142.627 56,331.298 (188,671)(17,580)(206.251) 2051 DEFSG SG 2,654.642 2,508,411 146.231 146.231 2052 P SGCT 8,511,723 8,041.060 470.663 470.663 2053 DEFSG SG.p 74,434 74,434 2054 P SE 74.327 74.327 2055 P SSGCT 2056 DOS02 SO 7,516.382 7,111.083 405.300 405.300 2057 B11 74,825,374 73991.851 833.523 131.181 964,704 2058 2059 186M Mise Deferred Debits 2060 LABOR S 16,240,410 16,240,410 2061 P SG 2062 P SG 2063 DEFSG SG 38.988,960 36,841.254 2,147,706 531.032 2.678,738 2064 LABOR SO 16,926 16.014 913 913 2065 P SE 10,045,914 9,407,242 638,671 (108.911 )529,760 2066 P SNPPS 2067 GP EXCTAX 2068 Total Misc. Deferred Debits 811 650292,210 62,50,920 2,787,290 422,121 3,209,11 2069 2070 Working Capitai 2071 CWC Cash Working Capital 2072 CWC S 36,076.546 34,125.171 1,951,376 183,135 2,134.510 2073 CWC SO 2074 CWC SE 2075 B14 36.076.546 34.125,171 1,951.376 183,135 2,134,510 2076 2077 OWC OIer Work. Cap. 2078 131 Cash GP SNP 2079 135 WClrkng Fund GP SG 1,920 1.814 106 106 2080 141 Noles Receivabli GP SO 540,572 511,423 29,149 29.149 2081 143 Other AI GP SO 33,985,372 32,152,807 1,832,565 1,832.565 2082 232 Al PTO S 2083 232 Al PTD 50 (4,215,163)(3.987,872)(227,291)(227,291) 2084 232 NP P 5E (1,408,97)(1,318,951)(89,545)(89,545) 2085 232 NP T SG 2086 2533 Othe Ms. Of Crd. P S 2087 2533 OtheMsc. Of. Cr-d. P SE (6,046,034)(5.661,656)(384,378)(384,378) 2088 230 Ast Ret. Oblig.P SE (2,415,872)(2,262.283)(153.590)(153,590) 2089 230 Ast Retr. Oblig. P 5 2090 254105 ARO Reg Liability P 5 2091 254105 ARO Reg liabiity P 5E (716,594)(671,036)(45.558)(45,558) 2092 2533 Cholle ReclamaUon P 5SECH 2093 B14 19,725.703 18.764.245 961,459 961,459 2094 2095 Total Working Capital 814 . 55.802,250 52,889,415 2,912,834 183.135 3.095,969 2096 Miscellaneous Rate Base 2097 18221 Unree Plant & Reg Study Costs 2098 P 5 2099 2100 B15 2101 2102 18222 Nuclear Plant - Trojan 2103 P 5 (372363)(372,363) 2104 P TROJP 885,265 835,358 49,907 49,907 2105 P TROJO 1,296,271 1,222,899 73,372 73.372 2106 B15 1.809,172 1,685,894 . 123,279 123,279 2107 2108 REVISED PROTOCOL Page 2.34 Year-End FËRC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSrMENT ADJ TOTAL 2109 2110 1869 Mise Deferred Debits-Trojan 2111 P S 2112 P SNPPN 2113 B15 2114 2115 Total Miscellaneous Rate Base B15 1,809,172 1,685,894 123,279 123,279 2116 2117 Total Rate Base Additions B15 701,445,723 664,209,092 37,236,631 1,685,600 38,922,231 2118 235 Customer Service Deposits 2119 CUST S 2120 CUST CN 2121 Total Customer Service Deposit B15 2122 2123 2281 Prop Ins PTD SO 2124 2282 Inj & Dam PTD SO (7,487,871 )(7,084,109)(403,762)(403,762) 2125 2283 Pen & Ben PTD SO (22,725,860)(21,500,432)(1,225,428)(1,225,428) 2126 254 Reg Uab PTD SG 2127 254 Reg Uab PTD SE 77,389 2128 254 Ins Prov PTD SO (5,908 2129 B15 773 1,5, 2130 2131 22841 Accum Mise Oper Provisions - Other 2132 P S 2133 P SG (82,627)(82,627 2134 B15 , 27 ,6 2135 2136 22842 Prv-Trojan P TROJD 2137 230 ARO P TROJP (1,711,281)(1,614,808)(96,473)(96,73) 2138 254105 ARO P TROJP (3,608,947)(3,405,494)(203,453)(203,453) 2139 254 P S f6,009,324)16,009,324)2140 815 (1,329,552)(1,029,626)(299,926)(299,926) 2141 2142 252 Customer Advances for Constrction 2143 DPW S (13,473,111)(13,198,024)(275,088)6,822 (268,266) 2144 DPW SE 2145 T SG (7,471,547)(7,059,977)(411,570)(267,861)(679,431) 2146 DPW SO 2147 CUST CN 2148 Total Customer Advances for Construction B19 (20,94.658)(20,258,001)(686,658)(261,039)(947,697) 2149 2150 25398 502 Emissions 2151 P 5E (2,402,284)¡2.402,284l 2152 B19 (2,402.284)2,402,284 2153 2154 25399 Other Deferred Credits 2155 P S . (3,803,740)(3,728,560)(75,180)(75,180) 2156 LABOR SO (181,282)(181,282) 2157 P SG (7,567,103)(441,134) 2158 P SE 1,108,081)(75,229 2159 B19 1 ,,7 3 1,2 7 REVISED PROTOCOL Page 2.35 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2160 2161 190 Accumulated Deferred Income Taxes 2162 P S 10,695,484 10,695,486 (2)(2) 2163 CUST CN 65,488 62,944 2,544 2,544 2164 P IBT 2165 LABOR SO 36,490,690 34,523,032 1.967,658 (49,961)1,917,697 2166 P DGP 2167 CUST BADDEBT 3,345,135 3,215,387 129,748 129,748 2168 P TROJD 1,332,481 1,257,059 75,422 75,422 2169 P SG 39,391,566 37,221,682 2,169,884 (2,002.880)167,004 2170 P SE 3,097,022 2,900,128 196,894 (347,312)(150,418) 2171 PTD SNP 2172 DPW SNPD 703,93 671,035 32,458 32,458 2173 P SSGCT 2174 Total Accum Deferred Income Taxes B19 95,121,359 90,546,754 4,574,605 (2,400,152)2,174,453 2175 2176 281 Accumulated Deferred Income Taxes 2177 P S 2178 PT DGP 2179 T SNPT 2180 B19 2181 2182 282 Accumulated Deferrd Income Taxes 2183 GP S (138,317,516)(138,317,516) 2184 ACCMDIT DITBAL (2,336,392,077)(2,195,736,556)(140,655,521 )140,655,521 0 2185 P SSGCH 2186 LABOR SO (6,909;549)(6,536,971 )(372,578)6,813 (365,765) 2187 CUST CN 2188 P SE (5,607,614)(5,251,109)(356,505)(61,607)(418,113) 2189 P SG (5,705,530)(5,391,241 )(314,289)(1,664,205)(1,978,494) 2190 B19 (2,354,614,770)(2,212,915,877)(141,698,893)619,006 \141,079,887) 2191 2192 283 Accumulated Deferred Income Taxes 2193 GP S (30,884,504)(29,777,409)(1,107,095)1,028,227 (78,868) 2194 P SG (6,716,785)(6,346,791)(369,994)(41,055)(411,08) 2195 P SE (4,844,933)(4,536,915)(308,018)41,333 (266,685) 2196 LABOR SO (16,761,723)(15,857,894)(903,829)710,704 (193,125) 2197 GP GPS (5,687,055)(5,380,397)(306,658)(306,658) 2198 PTD SNP (5,228,914)(4,951,271)(277,643)(277,63) 2199 P TROJD 2200 P SSGCT 2201 P SGCT (2,701,338)(2,551,965)(149,373)(149,373) 2202 P SSGCH 2203 B19 (72,825,252)(69,402,643)(3,422,609)1,739,209 (1,683,400) 2204 2205 Total Accum Deferred Income Tax B19 (2,332,318,663)(2,191,771,765)(140,546,898)(41,936)(140,588,834) 2206 255 Accumulated Investment Tax Credit 2207 PTD S 2208 PTD ITC84 (1,745,297)(1,745,297) 2209 PTD ¡TC85 (3,044,242)(3,044,242) 2210 PTD ITC86 (1,479,759)(1,479,759) 2211 PTD ITC88 (222,246)(222,246) 2212 PTD ITC89 (486,772)(486,772) 2213 PTD ITC90 (315,906)(271.738)(44,168)(44,168) 2214 PTD IBT (184,142l (184,142) 2215 Total Accumlated ITC B19 (7,294,222)(7,250,054)(44,168)(184,142 (228,311) 2216 2217 Total Rate Base Deductions (2,417,922,963)(2,273,958,655)(143,964,308)(2,993,294)(146,957,602) 2218 REVISED PROTOCOL Page 2.36 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJ TOTAL 2219 2220 2221 108SP Steam Prod Plant Accumulated Depr 2222 P S 2223 P SG (828,531.5a9)(782,891.896)(45.639.643)(45,639,643) 2224 P SG (936.120.976)(884,554.772)(51.566.204)(51,566,204) 2225 P SG (552,789,110)(522.338.733)(30,450,377)(792,318)(31.242,695) 2226 P SSGCH (158,685.661 )(150.039,158)(8,646,503)(8.646,503) 2227 817 (2,476,127,286)(2,339,824.559)(136,302,727)(792,318)(137,095,045) 2228 2229 108NP Nuclear Prod Plant Accumulated Depr 2230 P SG 2231 P SG 2232 P SG 2233 817 2234 2235 2236 108HP Hydraulic Prod Plant Accum Depr 2237 P S 2238 P SG (150,429,735)(142,143,316)(8.286,419)(8,286,419) 2239 P SG (28,604,226)(27,028,563)(1,575,663)(1,575,663) 2240 P SG (59,853,861)(56,556,813)(3,297,049)(70,598)(3,367,647) 2241 P SG (12,861,842)(12,153,348)(708,494)(72,398)(780,893) 2242 B17 (251,749,664)(237,882,039)(13,867,625)(142,997)(14,010,622) 2243 2244 1080P Other Production Plant - Accum Depr 2245 p S 2246 P SG (1,347,482)(1,273,256)(74,226)(74,226) 2247 P SG 2248 p SG (263,762,956)(249.233,579)(14,529,377 (583,034)(15.12,411) 2249 P SSGCT (19,564,578)(18,502,480)(1,062,098)(1,062,098) 2250 B17 (284,675,015)(269,009,315)(15,665,701)(583,034)(16,248,735) 2251 2252 108EP Experimental Plant - Accum Depr 2253 p SG 2254 P SG 2255 2256 2257 Total Production Plant Accum Depreciation 817 (3,012,551,966)(2,846,715,913)(165,836,053)(1,518,349)(167,354,402) 2258 2259 Summary of Prod Plant Depreciation by Factor 2260 S 2261 DGP 2262 DGU 2263 .SG (2,678,174,275)(1,518,349)(157,645,801) 2264 SSGCH (150,039,158)(8,646,503) 2265 SSGCT (18,502,480)(1,062,098 2266 Total of Prod Plant Depreciation by Factor , 4 ,71 , 1 4,4 2267 2268 2269 108TP Transmission Plant Accumulated Depr 2270 T SG (366,532,026)(21,367,434)(21,367,434) 2271 T SG (366,312,895)(21,354,659)(21,354,659) 2272 T SG (347,041,141 )(20,231,189)1,030,788)(21,261,976) 2273 Total Trans Plant Accum Depreciation 817 ,079,886,62,953,2 1,030,788 6 ,984,069 REVISED PROTOCOL Page 2.37 Year-End FERC 6US UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2274 108360 Land and Land Rights 2275 DPW S (5,731,126)(5,71,879)(259,247)(259,247) 2276 817 (5,731,126). (5,71 ,879)(259,247)(259,247) 2277 2278 108361 Structures and Improvements 2279 DPW S (13,581,278)(13,138,403)(442,875)(442,875) 2280 817 (13,581,278)(13,138,03)(442,875)(442,875) 2281 2282 108362 Station Equipment 2283 DPW S (207.834,133)(198.557,095)(9.277,038)(9,277038) 2284 817 (207,834,133)(198,57.095)(9,277,038)(9,277,038) 2285 2286 108363 Storage 8attery Equipment 2287 DPW S (775,263)(775.263) 2288 817 (775.263)(775.263) 2289 2290 108364 Poles, Towers & Fixtures 2291 DPW S (472,497,456)(438,618.489)(33,878.967). (33.878.967) 2292 817 (472,497,456)(438.618,489)(33,878,967)(33,878,967) 2293 2294 108365 Overhead Conductors 2295 DPW S (257,576,586)(247.145.604)(10,430.983)(10,430,983) 2296 617 (257,576.586)(247,145,604)(10,430,983)(10.430.983) 2297 2298 108366 Underground Conduit 2299 DPW S (121.003.027)(117,701.126)(3,301,901 )(3,301.901) 2300 817 (121.003,027)(117,701.126)(3,301,901 )(3.301,901 ) 2301 2302 108367 Underground Conductors 2303 DPW S (279,736.871 )(268,973.545)(10.763.326)(10,763,326) 2304 817 (279.736,871)(268.973.545)(10.763,326)(10,763,326) 2305 2306 108368 Line Transformers 2307 DPW S (361,323,647)(337,660,494)(23,663,153)(23.663,153) 2308 817 (361,323,67)(337,660,494)(23,663,153)(23.663,153) 2309 2310 108369 Services 2311 DPW S (163.299,910)(152,868,799)(10,431,110)(10.431,110) 2312 617 (163.299,910)(152,868.799)(10,431,110)(10,431,110) 2313 2314 108370 Meters 2315 DPW S (84,175,634)(75,808,861 )(8,366,773)(8,366,77) 2316 817 (84,175.634)(75,808,861 )(8,366,773)(8,366.773) 2317 2318 2319 2320 108371 Installations on Customers' Premises 2321 DPW S (7,846,403)(7,709,414) ,(136,989)(136,989) 2322 817 (7,846,403)(7,709,414)(136.989)(136,989) 2323 2324 108372 Leased Property 2325 DPW S 2326 817 2327 2328 108373 Street Lights 2329 DPW S (28,660.733)(28.170,544)(490,188)(490,188) 2330 817 (28,660,733)(28,170,544)(490,188)(490.188) 2331 2332 108DOO Unclassified Dist Plant - Acct 300 2333 DPW . S 2334 817 2335 2336 108DS Unclassified Dist Sub Plant. Acet 300 2337 DPW S 2338 817 2339 2340 108DP Unciassified Dist Sub Plant. Acct 300 2341 DPW S 730.582 729.334 1,248 1.248 2342 617 730.582 729,334 1.248 1.248 2343 2344 2345 Total Distribution Plant Accum Depreciation 817 (2,003,311.485)(1,891.870,183)(111.441,302)(111,441,302) 2346 2347 Summary of Distribution Plant Depr by Factor 2348 S (2.003,311,485)(1,891.870,183)(111,441,302)(111.441,302) 2349 2350 Total Distribution Depreciation by Factor 817 (2,003,311,485)(1,891.870,183)(111,441.302)(111,441,302) REVISED PROTOCOL Page 2.38 Year-End FERC BUS UNADJUSTEDRESUL TS IDAHO ACeT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AÐJTOTAL 2351 108GP General Plant Accumulated Depr 2352 G-SITUS S (151,989,352)(141,794,438)(10,194,914)(10,194,914) 2353 PT SG (6,272,465)(5,926,947)(345,519)(345,519) 2354 PT SG (11,172,030)(10,556,619)(615,411)(615,411) 2355 G-SG SG (46,253,779)(43,705,891)(2,547,888)(2,547,888) 2356 CUST CN (6,625,150)(6,367,792)(257,358)(257,358) 2357 PTD SO (72,527,529)(68,616,686)(3,910,843)(3,910,843) 2358 P SE (339,900)(318,291)(21,609)(21,609) 2359 G-SG SSGCT (33,094)(31,297)(1,797)(1,797) 2360 G-SG SSGCH (2,331,547)(2,204,505)(127,Q2)(127,042) 2361 617 (297,544,846)(279,522,466)(18,022,380)(18,022,380) 2362 2363 2364 108MP Mining Plant Accumulated Depr. 2365 P S 2366 P SE (170,270,750)(159,44,750)(10,825,000)(54,840)(10,879,840) 2367 617 (170,270,750)(159,445,750)(10,825,000)(54,840)(10,879,84) 2368 108MP Less Centrali¡¡ Situs Depreciation 2369 P S 2370 617 (170,270,750)(159,445,750)(10,825,000)(54.840)(10,879,840) 2371 2372 1081390 Accum Depr - Capital Lease 2373 PTD SO 617 2374 2375 2376 Remove Capitl Leases 2377 617 2378 2379 1081399 Accum Depr - Capital Lease 2380 P S 2381 P SE 617 2382 2383 2384 Remove Capital Leases 2385 617 2386 2387 2388 Total Genenil Plant Accum Depreciation B17 (467,815,596)(438,968,216)(28,847,380)(54,840)(28,902,221) 2389 2390 2391 2392 Summary of General Depreciation by Factor 2393 S (151,989,352)(141,794,438)(10,194,914)(10,194,914) 2394 DGP 2395 DGU 2396 SE (170,610,651)(159,764,042)(10,846,609)(54,840)(10,901,50) 2397 SO (72,527,529)(68,616,686)(3,910,843)(3,910,843) 2398 CN (6,625,150)(6,367,792)(257,358)(257,358) 2399 SG (63,698,274)(60,189,456)(3,508,818)(3,508,818) 2400 DEU 2401 SSGCT (33,094)(31,297)(1,797)(1,797) 2402 SSGCH (2,331,547)(2,204,505)(127,Q2)(127,042) 2403 Remove Capital Leases - 2404 Total General Depreciation by Factor (467,815,596)(438,968,216)(28,847,380)(54,80)(28,902,221) 2405 2406 2407 Total Accum Depreciation - Plant In Service B17 (6,626,518,392)(6,251,44,375)(369,078,016)(2,603,977)(371,681,993) 2408 111SP Ac.cum Prov for Amort-Steam 2409 P SG 2410 P SS.GCT 2411 618 2412 2413 2414 111GP Accum Prov for Amort-General 2415 G-SITUS S (15,417,186)(15,417,186) 2416 CUST CN (2,453,306)(2,358,005)(95,300)(95,300) 2417 I-SG SG 2418 PTD SO (9,907,217)(9,372,998)(534,219)(534,219) 2419 P SE 2420 618 (27,77,708)(27,148,189)(629,519)(629,519) 2421 REVISED PROTOCOL Page 2.39 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2422 2423 111HP Accum Prov for Amort-Hydro 2424 P SG 2425 P SG 2426 P SG (13.027)(12.310)(718)(718) 2427 P SG (390.637)(369.119)(21.518)(21.518) 2428 818 (403.664)(381,429)(22.236)(22.236) 2429 2430 2431 1111P Accum Prev for Amort-Intangible Plant 2432 I-SITUS S (866.992)(130.826)(736.166)(736.166) 2433 P SG 2434 P SG (332.638)(314.315)(18.323)(18.323) 2435 P SE (1.011.087)(946.807)(64.280)(64.280) 2436 I-5G SG (42,153.361)(39.831.344)(2.322.017)(25,402)(2.347,419) 2437 I-SG SG (11.454.352)(10.823,389)(630.963)(630.963) 2438 I-SG SG (3.111.807)(2,940.393)(171,414)(171,414) 2439 CUST CN (89.511.348)(86.034.220)(3,77,128)(3,477.128) 2440 P SSGCT 2441 P SSGCH (67.877)(64.179)(3.699)(3.699) 2442 PTD SO (250,449,855)(236.945.052)(13.504.802)(13.504,802) 2443 818 (398.959.316)(378.030.525)(20.928,792)(25.402)(20.954.194) 244 1111P Less Non-Utilty Plant 2445 NUTIL OTH . 2448 (398.959.316)(378,030,525)(20,928.792)(25.402)(20,954,194) 2447 2448 111390 Accum Amtr - Capital Lease 2449 G-SITUS S (5,302,423)(5,302,423) 2450 P SG (1,390,857)(1,314.242)(76,615)(76,615) 2451 PTD SO 1.860.994 1,760.645 100.349 100,349 2452 (4,832.287)(4.856,020)23.733 23,733 2453 2454 Remove Capita Leae Amtr 4.832,287 4.856,020 (23.733)(23.733) 2455 2456 Total Accum Provision for Amortization 818 (427,140,689)(405,560,142)(21,5ŠÖ.54)(25,402)(21,605,949) 2457 2458 2459 2460 2461 Summary of Amortization by Factor 2462 S (21.586,600)(20,850,434)(736.166)(736.166) 2463 DGP 2464 DGU 2465 SE (1.011,087)(946.807)(64,280)(64.280) 2466 SO (258,496.078)(244.557,406)(13,938.672)(13.93a.72) 2467 CN (91.964.653)(88.392.225)(3,572.428)(3,?2,428) 2468 SSGCT 2469 SSGCH (67.877)(64,179)(3.699)(3.699) 2470 SG (58.846.679)(55,605.111 )(3.241.568)(25,402)(3,266.970) 2471 Less Capital Lease 4.832.287 4.856.020 (23,733)(23.733) 2472 Total Provision For Amortization by Factor (427.140.689)(405.560.142)(21.580.546)(25.402)(21,605.949) IDAHO REVISED PROTOCOL Page 3.0.1 Total Revenue Adjustments (Tab 3) TOTAL 3.7 0 0 0 0 0 0 Wheeling Revenue 0 0 0 0 0 0 1 Operating Revenues: 2 General Business Revenues 3 Interdepartental 4 Speciai Sales 5 Other Operating Revenues 6 Total Opeting Revenues 7 8 Operating EXenses: g Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distrbution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrtive & General 19 Total O&M Expenses 20 Depreciation 21 Amortization 22 Taxes Other Than Income 23 Income Taxes: Federal24 State 25 Deterred Income Taxes 26 Investment Tax Credit Adj. 27 Misc Revenue & Exense 28 Total Operatig Expenses: 29 30 Operating Rev For Retum: 31 32 Rate Base: 33 Electric Plant In Servce 34 Plant Held for Future Use 35 Misc Deferrd De 36 Elec Plant Acq Adj 37 Nuciear Fuel 38 Prepayments 39 Fuel Siock 40 Malerial & Supplies 41 Working Capital 42 Weatherition Loans 43 Misc Rate Base 44 Total Electri Plant: 45 46 Deductions: 47 Accum Prov For Deprec 48 Accum Prov For Amort 49 Accum Def InCom Tax 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Servce Deposns 53 Miscellaneous Deductions 54 55 T otel Deductions: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductions 66 Interest (AFUDC) 69 tnierest 70 Schedule "M" Additions 71 Schedule"M" Deuctions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes 69,370 69,370 (4,913) (4,913) 24.819 3,372 23,278 46,92 0.016%0.000%0.000%0.000%0.000%0.000%0.000% 74,283 74,283 3,372 70,911 24,819 Rocky Mountain Power Idaho General Rate Case. December 2009 Temperature Normalization PAGE 3.1 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Residential 440 1 (898,935)10 Situs (898,935) Commercial 442 1 (157,884)10 Situs (157,884) Total (1,056,819) .(1,056,819)3.1.1 Description of Adjustment: This adjustment normalizes revenues in the test period by comparing actual sales to temperature normalized sales. Weather normalization reflects weather or temperature patterns which can be measurably different than normal, defined as the average weather over a 20-year rollng time period (currently 1990 - 2009). Only residential and commercial sales are considered weather sensitive. Industrial sales are more sensitive to specific economic factors. This revenue adjustment corresponds with temperature adjustments made to load and net power costs. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 1 ) 0 9 Su m m a r y o f R e v e n u e A d j u s t m e n t s Pr o f o r m a T e s t P e r i o d 1 2 M o n t h s E n d i n g D e c e m b e r 2 0 1 0 In ( O O O ' s ) ~ Ad i 3 . 2 Ad i 3 . 1 Ad i 3 . 3 Ad i 3 . 3 Ad i 3 A To t a l To t a l Ty p e 2 Ty p e 3 Ty p e 3 To t a l Bo o k e d No r m a l i z i n g Te m p e r a t u r e Ty p e 1 Ty p e 1 An n u a l i z e d Pr o f o r m a Fo r e c a s t Ad j u s t e d Re v e n u e Ad j u s t m e n t s 1 No r m a l i z a t i o n Ad j u s t m e n t s Ad j u s t e d Pr i c e Pr i c e Un i t 4 Re v e n u e De c . 0 9 Re v e n u e Ch a n Q e 2 Ch a n Q e 3 Re s i d e n t i a l $5 9 , 2 4 7 ($ 3 8 9 ($ 8 9 9 ($ 1 2 8 8 ) $5 7 , 9 5 9 $8 9 7 $0 $7 7 7 $5 9 , 6 3 3 Co m m e r c i a l $3 0 , 4 3 4 ($ 4 6 2 ($ 1 5 8 ($ 6 1 9 ' $2 9 , 8 1 5 $2 2 7 $0 ($ 1 , 5 7 8 $2 8 4 6 4 In d u s t r i a l $1 1 , 3 1 0 ($ 7 5 3 $0 ($ 7 5 3 ' $1 0 , 5 5 7 $1 7 9 $0 ($ 7 5 0 $9 , 9 8 5 Ir r i Q a t i o n $3 7 , 5 4 1 ($ 5 4 3 $0 ($ 5 4 3 ' $3 6 , 9 9 9 $1 $0 $3 , 0 5 9 $4 0 , 0 5 9 Pu b l i c S t & H w l $4 7 3 ($ 4 . $ 0 ($ 4 ' $4 6 9 $1 3 9 $0 . ($ 7 $6 0 1 Sp e c i a l C o n t r a c t 2 $3 , 6 9 8 $6 9 $0 $6 9 $3 , 7 6 7 $0 $2 6 4 $4 3 6 $4 , 4 6 6 ..: , Sp e c i a l C o n t r a c t 1 - F i r m $3 , 0 8 2 $1 8 $0 $1 8 $3 , 1 0 0 $0 $1 5 3 ($ 0 $3 , 2 5 2 Sp e c i a l C o n t r a c t 1 - N o n F i r m $4 0 , 9 7 5 ($ 6 3 0 $0 ($ 6 3 0 $4 0 , 3 4 4 $0 $2 , 0 0 9 $1 2 , 7 2 7 $5 5 , 0 8 0 Sp e c i a l C o n t r a c t 1 - C u r t i l e d 5 $0 $1 , 0 8 7 $0 $1 , 0 8 7 $1 , 0 8 7 $0 $5 4 $5 1 $1 , 1 9 3 To t a l Id a h o $1 8 6 , 7 5 9 ($ 1 , 6 0 6 ($ 1 , 0 5 7 ($ 2 , 6 6 2 $1 8 4 , 0 9 7 $1 , 4 4 2 $2 , 4 8 0 $1 4 7 1 4 $2 0 2 , 7 3 3 Fo r m u l a : B+ C A+ D E+ F + G + H A B C D E F G H 1. I n c l u d e s o u t o f p e r i o d a d j u s t m e n t s , n o r m a l i z a t i o n o f s p e c i a l c o n t r a c t r e v e n u e s a n d t h e r e m o v a l o f t h e B P A c r e d i t . 2. A n n u a l i z a t i o n o f a c t u a l r e v e n u e s t o r e f l e c t n e w r a t e s e f f e c t i v e A p r i l 18 , 2 0 0 9 ; M o v i n g S c h e d u l e s 7 a n d 7 A f r o m R e s i d e n t i a l , C o m m e r c i a l a n d I n d u s t r i a l t o P u b l i c S t r e e t L i g h t i n g ; Mo v i n g S c h e d u l e 2 3 f r o m P u b l i c S t r e e t L i g h t i n g t o I n d u s t r i a L . 3. P r o f o r m a o f a c t u a l r e v e n u e s t o r e f l e c t n e w r a t e s e f f e c t i v e J a n u a r y 1 , 2 0 1 0 . 4. D u e t o f o r e c a s t . 5. T h e r e v e n u e a s s o c i a t e d w i t h c u r t a i l e d l o a d s ( i n c l u d i n g i n t e r r u p t i o n a n d b u y - t h r o u g h k W h ) i s e q u a l t o t h e t o t a l c u r t a i l e d k W h t i m e s t h e n o n - f i r m e n e r g y r a t e s . 6. I n c l u d e s S c h e d u l e s 7 , 7 A , 1 1 a n d 1 2 o n l y . Pa g e 3 . 1 . 1 Description of Adjustment: Included in actual revenue are a number of items that should not be included in regulatory results. These items include the SPA credit, the SMUD regulatory liabilty amortization, the acquisition commitment amortization & write-off, and special contract pass-through revenue. This adjustment normalizes revenues by removing the effect of these items. Rocky Mountain Power PAGE 3.3 Idaho General Rate Case. December 2009 Effective Price Change TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Residential 440 2 896,631 ID Situs 896,631 Commercial 442 2 227,249 ID Situs 227,249 Industrial 442 2 178,556 ID Situs 178,556 Irrigation 442 2 1,153 ID Situs 1,153 Special Contract 2 442 2 ID Situs Special Contract 1-Firm 442 2 ID Situs Special Contract 1-Non Firm 442 2 ID Situs Special Contract 1 - Curtailed 442 2 ID Situs Public Street & Highway 444 2 138,610 ID Situs 138,610 Other Sales to Public Authorities 445 2 ID Situs Total Type 2 1,442,197 1,442,197 3.1.1 Residential 440 3 ID Situs Commercial 442 3 ID Situs Industrial 442 3 ID Situs. Irrigation 442 3 ID Situs Special Contract 2 442 3 264,117 ID Situs 264,117 Special Contract 1~Firm 442 3 152,597 ID Situs 152,597 Special Contract 1-Non Firm 442 3 2,008,706 ID Situs 2,008,706 Special Contract 1 - Curtailed 442 3 54,183 ID Situs 54,183 Public Street & Highway 444 3 ID Situs Other Sales to Public Authorities 445 3 ID Situs Total Type 3 2,479,602 2,479,602 3.1.1 Description of Adjustment: This adjustment annualizes the price change (Type 2) occurring during the 12 months ended December 2009 from the Idaho general rate case, Case No. PAC-E-08-07($4.38 milion), which was effective April 18, 2009. This adjustment also normalizes the proforma effects (Type 3) for special contract price changes effective January 1, 2010 as established in Idaho general rate case, Case No. PAC-E-07-05. Rocky Mountain Power PAGE 3.4 Idaho General Rate Case - December 2009 Forecast Price Change TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Residential 440 3 777,380 ID Situs 777,380 Commercial 442 3 (1,578,424 )ID Situs (1,578,424) Industrial 442 3 (750,475)ID Situs (750,475) Irrigation 442 3 3,059,398 ID Situs 3,059,398 Special Contract 2 442 3 435,541 ID Situs 435,541 Special Contract 1.Firm 442 3 (0)ID Situs (0) Special Contract 1-Non Firm 442 3 12,726,685 ID Situs 12,726,685 Special Contract 1 . Curtailed 442 3 50,916 ID Situs 50,916 Public Street & Highway 444 3 (6,674)ID Situs (6,674) Other Sales to Public Authorities 445 3 ID Situs Total Type 3 14,714,345 14,714,345 3.1.1 ~ Description of Adjustment: This adjustment reflects the incremental retail reveneue resulting from the Company's load forecast for 2010 compared to the normalized historical revenue. Rocky Mountain Power PAGE 3.5 Idaho General Rate Case. December 2009 502 Emission Allowances TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Remove CY 2009 Allowance Sales 4118 3,790,891 SE 6.358%241,007 3.5.1 Add CY 2010 Amortization 4118 (3,518,808)SE 6.358%(223,709)3.5.1 272,083 17,298 Adjustment to Rate Base: Regulatory Deferred Sales 25398 1 (37,786,481 )SE 6.358%(2,402,284) 3.5.1 Adjustment to Tax: Accumulated Deferred Income Taxes 190 1 14,340,347 SE 6.358%911,691 3.5.1 Schedule M Deduction SCHMDT 1 3,518,808 SE 6.358%223,709 3.5.1 DIT Expense 41010 1 1,335,423 SE 6.358%84,900 3.5.1 Description of Adjustment: Over the years, the Company's annual revenue from the sale of sulfur dioxide ("502") emission allowances has been uneven. This adjustment removes the sales occurring in the six months ended June 2009 and includes amortization of sales over a 15 year period. This treatment was included in the Company's stipulated general rate case in Case No. PAC- E-06-4. After June 30,2009, all S02 sales will be captured in the Energy Cost Adjustment Mechanism (ECAM), and the sales made prior to such date wil continue to be amortized. Consequently, this adjustment reflects the continued amortization through CY 2010 of all sales made through June 2009. Ro c M o u n t a i n ~ lk i n n l n g o f t h e P e l Dl O g l . " . . . . .. Id a l i o G e n e r l R a t e c a - D e b e 2 0 0 9 En d i n g o f t h e p e r o d l Oe - i o l S0 2 . A l l o a n c s a i e s " , ; - ~ : . . - øe Ac m u l a t e d Ac c u m u l a t e Ac m u l a En d U n a m o r Cu r r n t P e r i o d Un i i m o Un r e a l i z e d G a i n Re a l i z e d G a i n De r r e I n c o D e e r r e I n c o m e ~r i o t o n Oa t e . B o e d sa l e s T o D a t e Am o ~ l ) ß Ba l a n c e Am r t z a o n Ba i i Ì l c : . S C H M A T SC H M D T D.L T ; E x p e n s Ta x Ta x Dl 1 O De 1 O 12 M o n t h s E n d e De 9 12 M o n t h E n d 12 M e t t h E n d e d 12 M o n t h E n d e De - 0 9 De - 1 O EP A Au c t o n Ma y . ( 2, 0 6 5 , 3 5 7 78 0 , 2 3 2 1,2 8 5 , 1 2 5 13 7 , 6 8 8 1, 4 2 2 , 8 1 3 0 13 7 , 6 8 8 52 , 2 5 4 53 9 , 9 7 2 48 7 , 7 1 8 EP A Au c t o n Ju n - 0 5 20 0 , 9 1 4 74 , 7 7 2 12 6 , 1 4 2 13 , 3 9 2 13 9 , 5 3 4 0 13 , 3 9 2 5,0 8 2 52 , 9 5 4 47 , 8 7 2 J.P . M o r g a n S a l e De - O s 13 , 9 5 8 , 5 0 0 4, 7 3 0 , 3 6 7 9, 2 2 8 , 1 3 3 93 0 , 5 6 4 10 , 1 5 8 , 6 9 7 0 93 0 , 5 6 4 35 3 , 1 5 8 3, 8 5 5 , 3 2 7 3,5 0 2 , 1 6 9 J.P . M o r g a n S a l e Fe b - 0 6 12 , 9 9 5 , 0 0 0 4, 2 5 9 , 4 4 6 8,7 3 5 , 5 5 4 86 6 , 3 2 8 9,6 0 1 , 8 8 2 0 86 6 , 3 2 8 32 8 , 7 8 0 3, 6 4 4 , 0 1 0 3,3 1 5 , 2 3 0 EP A Au d i o n Ma y - 0 6 2,3 9 2 , 4 0 8 74 4 , 2 9 6 1, 6 4 , 1 1 2 15 9 , 4 9 2 1, 8 0 7 , 6 0 4 0 15 9 , 4 9 2 60 , 5 2 9 68 6 , 0 0 62 5 , 4 7 5 EP A Au d i o n Ju n - 0 6 23 2 , 2 4 4 70 , 9 5 0 16 1 , 2 9 4 15 , 4 8 0 17 6 , 7 7 4 0 15 , 4 8 0 5,8 7 5 67 , 0 8 8 61 , 2 1 3 Sa r a E n e r g y Ma r - 0 7 2,3 2 2 , 5 0 0 59 3 , 5 3 8 1,7 2 8 , 9 6 2 15 4 , 8 3 6 1, 8 8 3 , 7 9 8 0 15 4 , 8 3 6 58 , 7 6 2 71 4 , 9 2 0 65 6 , 1 5 8 EP A A u c o n I L o u i s D r e u s Ap r - 0 7 3,7 2 7 , 5 4 8 93 1 , 9 0 5 2,7 9 5 , 6 4 3 24 8 , 5 0 8 3, 0 4 , 1 5 1 0 24 8 , 5 0 8 94 , 3 1 1 1, 1 5 5 , 2 8 6 1, 0 6 0 , 9 7 4 EP A A u c i o n I L o i s D r e v f u s Ma y - 0 7 2,8 9 7 , 5 0 0 70 8 , 2 6 8 2,1 8 9 , 2 3 2 19 3 , 1 6 4 2, 3 8 2 , 3 9 6 0 19 3 , 1 6 4 73 , 3 0 8 90 4 , 1 4 3 83 0 , 8 3 5 Alp h E n e r g y I F o s Oc - 0 7 2,8 7 2 , 5 0 0 62 2 , 3 6 2 2,2 5 0 , 1 3 8 19 1 , 4 9 6 2, 4 4 1 , 6 3 4 0 19 1 , 4 9 6 72 , 6 7 5 92 6 , 6 2 5 85 3 , 9 5 0 Sa r a c e n I O l E C o l 5 e r v i c e s De - 0 7 2,8 4 3 , 4 5 0 58 4 , 4 8 2,2 5 8 , 9 6 1 18 9 , 5 6 4 2, 4 4 8 , 5 2 5 0 18 9 , 5 6 71 , 9 4 1 92 9 , 2 4 0 85 7 , 2 9 8 EP A Au c i o n Ap - 0 8 1,1 9 2 , 0 2 7 21 8 , 5 2 6 97 3 , 5 0 1 79 , 4 6 4 1, 0 5 2 , 9 6 5 0 79 , 4 6 4 30 , 1 5 7 39 9 , 6 1 1 36 9 , 4 5 4 5e m p r # 1 Oc - 0 8 14 9 , 5 0 0 22 , 4 3 7 12 7 , 0 6 3 9,9 7 2 13 7 , 0 3 5 0 9, 9 7 2 3,7 8 4 52 , 0 0 6 48 , 2 2 2 Va r i o u s No v - O 1, 3 9 3 , 5 0 0 20 1 , 2 9 2 1,1 9 2 , 2 0 8 92 , 9 0 4 1, 2 8 5 , 1 1 2 0 92 , 9 0 4 35 , 2 5 8 48 7 , 7 1 3 45 2 , 4 5 5 Sh e l , D r e y f u s De - 0 8 2, 1 5 4 , 0 0 29 9 , 1 7 5 1,8 5 4 , 8 , 2 5 14 3 , 6 0 1, 9 9 8 , 4 2 9 0 14 3 , 6 0 54 , 4 9 9 75 8 , 4 2 4 70 3 , 9 2 5 Sh e l l Ja n - 0 9 19 4 , 5 0 25 , 9 4 16 8 , 5 5 6 12 , 9 7 2 18 1 , 5 2 8 ° 12 , 9 7 2 4,9 2 3 68 , 8 9 2 63 , 9 6 9 EP A Au d i o n Ap r - 0 17 3 , 1 4 1 20 , 2 0 2 15 2 , 9 3 9 11 , 5 4 4 16 4 , 4 8 3 0 11 , 5 4 4,3 8 1 62 , 4 2 3 58 , 0 4 2 Va r i o u s . Ju n - 0 9 1, 0 1 7 , 5 0 0 10 7 , 4 0 7 91 0 , 0 9 3 67 , 8 3 6 97 7 , 9 2 9 0 67 , 8 3 6 25 , 7 4 4 37 1 , 1 3 4 34 5 , 3 8 9 Ed i s M i s o n ; V i t l , I n c . Au g - 0 9 1, 4 5 5 , 0 0 0 Ko c h S u p p l y a n d T r a d i n g , L P ; V i t o l ; A E S D e p w a t e i 5e p - 95 0 , 7 5 0 To t a l s 52 , 7 8 2 , 0 8 9 14 , 9 9 5 , 6 0 8 37 . 7 8 6 , 4 8 1 3, 5 1 8 , 8 0 8 41 , 3 0 5 , 2 8 9 0 3, 5 1 8 , 8 0 8 1, 3 3 5 , 4 2 3 15 , 6 7 5 , 7 7 0 14 3 4 0 , 3 4 7 \ Re f # 3 . S -_ . . . _ . . ft - f # 3 . S \A c a i S 0 2 s a i e s Ju n e 2 0 0 V a d o Y s B u y e r s S0 2 c r d i t u n a m o r t z e d B a l a n c e De f e r r I n c o m e T a x E x p e n s e Dr r U n a mo r t B a l a n c e 37 , 7 8 6 , 4 1 14 , 3 4 0 , 3 4 7 ee l E n v i r o m e n t l M a r k e t s L P NR G Oh i o V a n e y 93 , 1 2 5 64 5 , 0 0 0 18 6 , 2 5 0 1, 0 1 7 , 5 0 0 Rè f # 3 . 5 Re f # 3. 5 o 1,3 3 5 , 4 2 3 Re f # 3. 5 Re f # 3 . 5 PB g E l 3 . 5 . 1 Rocky Mountain Power PAGE 3.6 Idaho General Rate Case. December 2009 Green Tag Revenue TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Re-allocation for Non-RPS States 456 19,847,414.SG 5.508%1,093,294 3.6.1 Adjustment for CA RPS Banking 456 (1,210,981)CA Situs 3.6.1 Adjustment for OR RPS Banking 456 (18,636,433)OR Situs 3.6.1 1,093,294 Incremental CY 2010 REC Revenues 456 3 40,985,931 SG 5.508%2,257,709 3.6.2 Re-allocation for Non-RPS States 456 3 16,015,051 SG 5.508%882,189 3.6.2 Adjustment for CA RPS Banking 456 3 (977,151 )CA Situs 3.6.2 Adjustment for OR RPS Banking 456 3 (15,037,900 )OR Situs 3.6.2 882,189 Description of Adjustment: A market for green tags or renewable energy credits ("RECs") exists where the tag or "green" traits of qualifying power production facilties can be detached and sold separately from the power itself. These RECs may be applied to meet renewable portolio standards in various states. Currently, California and Oregon have renewable portolio standards. As such, the Company does not sell California or Oregon eligible RECs. Instead, the Company uses the renewable output to comply with current year or future year renewable portolio requirements. This adjustment adds into results an incremental amount of calendar year 2010 REC revenues over and above the 2009 leveL. This adjustment also reallocates Oregon and California's SG factor amounts to the Company's other jurisdictions, consistent with the agreement with the Multi-State Process (MSP) standing committee. Ro c k y M o u n t a i n P o w ø r Id a h o G ø n ø r a l R a t ø C a s ø . D e c e m b e r 2 0 0 9 Gr ø e n T a g R e v e n u ø s Ad j u s t m e n t f o r D e c e m b e r 2 0 0 9 R e v e n u e a n d R e n e w a b l e P o r t f o l i o S t a n d a r d s To t a l 2 0 0 9 G r ø ø n T a g R e v ø n u l l $ 20 0 9 R P S R e a l l o c a t i o n A d j u s t m e n t 50 , 7 9 3 , 7 6 5 SG F a c t o r A m o u n t s Ty p e F a c t o r T o t a l C a l i o r n i a O r e g o n W a s h i n g t o n W y o m i n g U t a h I d a h o F E R C SG 1 0 0 . 0 0 0 % 1 . 7 1 4 % 2 6 . 3 8 2 % 8 . 1 6 6 % 1 5 . 4 6 0 % 4 2 . 3 8 8 % 5 . 5 0 8 % 0 . 3 8 1 % CY 2 0 0 9 R E C R e v e n u e s Ad j u s t m e n t f o r R P S / C o m m i s s i o n O r d e r Ad j u s t m e n t f o r R P S / C o m m i s s i o n O r d e r SG Si t u s 20 0 9 R E C R e v e n u l l . R e a l l o c a t e d t o t a l s SG 50 , 7 9 3 , 7 6 5 87 0 , 7 4 3 13 , 4 0 0 , 3 2 3 4,1 4 7 , 9 0 8 7,8 5 2 , 4 7 6 21 , 5 3 0 , 6 4 2 2, 7 9 7 , 9 7 4 19 3 . 7 0 1 Re I 3.6 19 , 8 4 7 , 4 1 4 34 0 , 2 3 8 5,2 3 6 , 1 1 0 1. 6 2 0 , 7 7 5 3,0 6 8 , 3 1 6 8, 4 1 2 , 9 9 3 1. 0 9 3 . 2 9 4 75 , 6 8 8 (1 9 , 8 4 7 , 4 1 4 ) 11 , 2 1 0 , 9 8 1 1 11 8 , 6 3 6 , 4 3 3 Re I 3.6 Re I 3. 6 50 , 7 9 3 , 7 6 5 . . 5, 7 6 8 , 6 8 2 10 , 9 2 0 , 7 9 2 29 , 9 4 3 , 6 3 5 3, 8 9 1 , 2 6 8 26 9 , 3 8 8 Pa g e 3 . 6 . 1 Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 0 9 Gr e e n T a g R e v e n u e s Ad j u s t m e n t f o r D e c e m b e r 2 0 1 0 R e v e n u e a n d R e n e w a b l e P o r t o l i o S t a n d a r d s To t a l 20 1 0 R e v e n u e $ In c r e m e n t a l A d j u s t m e n t t o C Y 2 0 1 0 91 . 7 7 9 . 6 9 6 R o I 3 . 6 . 3 In c r e m e n t a l R e v e n u e s f o r C Y 2 0 1 0 V i n t a g e S a l e s (2 0 1 0 R E C R e v e n u e s l e s s 2 0 0 9 A c t u a l R E C R e v e n u e s ) $ 40 . 9 8 5 , 9 3 1 R o 1 3 . 6 SG F a c t o r A m o u n t s Ty p e F a c t o r T o t a l C a l i f o r n i a O r e g o n W a s h i n g t o n W y o m i n g U t a h I d a h o F E R C SG 1 0 0 . 0 0 0 % 1 . 7 1 4 % 2 6 . 3 8 2 % 8 . 1 6 6 % 1 5 . 4 6 0 % 4 2 . 3 8 8 % 5 . 5 0 8 % 0 . 3 8 1 % CY 2 0 1 0 R E C R e v e n u e s - I n c r e m e n t a l 3 Ad j u s t m e n t f a r R P S / C a m m i s s i a n O r d e r Ad j u s t m e n t f o r R P S / C o m m i s s i o n O r d e r 3 3 SG Si t u s 20 1 0 F o r e c a s t R E C R e v e n u e s . R e a l l o c a t e d T o t a l SG 40 . 9 8 5 . 9 3 1 70 2 , 6 1 0 10 , 8 1 2 , 8 3 7 3, 3 4 , 9 8 3 6,3 3 6 , 2 3 1 17 , 3 7 3 , 2 6 2 2, 2 5 7 , 7 0 9 15 6 , 2 9 9 Re f 3. 6 16 . 0 1 5 , 0 5 1 27 4 , 5 4 1 4,2 2 5 , 0 6 3 1, 3 0 7 , 8 1 7 2, 4 7 5 , 8 5 1 6, 7 8 8 . 5 1 7 88 2 , 1 8 9 61 , 0 7 3 11 6 , 0 1 5 , 0 5 1 1 19 7 7 . 1 5 1 1 11 5 , 0 3 7 , 9 0 0 Ro 1 3 . 6 Re f 3 . 6 40 , 9 8 5 , 9 3 1 . . 4, 6 5 4 , 8 0 0 8, 8 1 2 , 0 8 2 24 , 1 6 1 , 7 7 9 3, 1 3 9 . 8 9 8 21 7 , 3 7 2 Pa g e 3. 6 . 2 Page 3.6.3 Rocky Mountain Power Idaho General Rate Case - December 2009 Green Tag Revenues Total Revenue Calculation Total Wind Generation from GRID - MWH 4,339,922 Renewable Energy Credits Allocation IDIWAIUTIWY/FERC - SG Factor Allocated Portion Wind MWH Available for Sale 71.90% 3,120,573 Percent Sold in Test Period MWH Sold in Test Period 75.00% 2,340,430 Known Contract Sales - MWh Available Wind Credits Remaining for Sale 1,782,626 557,803 2,340,430 Known Contract Sales for 2010 - Wind Remaining Available Sold ~ $5.00 per MWH $69,165,212 A $2,789,017 B Total 2010 Vintage REC Sales Wind Non-Wind Total 2010 Revenue for CY 2010 Vintage $71,954,230 (A+B) $18,010,672 $89,964,902 Total 2010 Revenue for CY2009 Vintage $1,814,795 $91,779,696 Ref 3.6.2Grand Total Revenue for Test Period Adjustment Detail: Actual Wheeling Revenues 12 ME Dec 2009 Total Adjustments Normalized Wheeling Revenues 63,697,983 1,259,331 64,957,314 81 3.7.2 3.7.2 Description of Adjustment: This adjustment reflects the level of wheeling revenues the Company expects in the12 months ending December 31,2010 by adjusting the actual revenues for the 12 months ended December 31 , 2009 for normalizing, annualizing and pro forma changes. Imbalance penalty revenue and expense is removed to avoid any impact on regulated results. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 9 Wh e e l i n g R e v e n u e A d j u s t m e n t Ad j Po s t M e r g e r P t t o P I Pr e - M e r g e r W h e e l i n g Pr e . M e r g e r W h e e l i n g An c i l l a r . C & T An c i l a r y Us e o f F a c i l i t i e s No n F l . , , W h e l i g ST F i r m W h e e l i n g Pe n a l t i e s Pe n a l t i e s TV D e C u s t o m e r 30 1 9 1 2 30 1 9 1 6 30 1 9 1 7 30 1 9 7 0 30 2 9 0 30 2 9 0 1 30 1 9 2 30 1 9 2 6 50 5 9 6 1 50 5 9 6 3 To t a l BP A . (4 , 7 1 1 , 2 3 0 ) . . . . . . . (4 , 7 1 1 . 2 3 0 ) WA P A F o l s o m . (1 , 0 0 0 ) . . . . . . (1 , 0 0 0 ) Po w e r R i v e r E n e r g y C o r p . . . . (1 7 5 ) . . . (1 7 5 ) So u t C o l u m b i a B a s i n I r r i g a t i o n D i s t r c t . . . . (2 , 3 7 9 ) . . . . (2 , 3 7 9 ) Co w l i t z C o u n t P U D - - - . - (1 0 9 . 1 9 6 ) . . - . (1 0 9 , 1 9 6 ) Ba s i n E l e c t c N e t w (4 4 2 , 2 1 5 ) - - (1 8 , 9 8 0 ) (3 0 , 3 4 1 ) . (1 3 8 , 2 1 2 ) . (2 3 , 3 8 5 ) - (6 5 3 , 1 3 9 ) Bla c k H i l l s (1 , 8 9 6 , 7 9 4 ) . . - . (1 2 8 , 3 0 ) (1 5 2 ) - - (2 . 0 2 5 , 1 7 5 ) Bo n n e v i l e P o w e r A d m i n i s t r a t i o n (9 8 3 , 5 3 ) . (1 , 0 4 4 , 0 7 0 ) (2 1 3 , 3 4 2 ) (2 9 5 , 3 2 8 ) (1 , 1 7 1 . 5 0 6 ) (1 2 ) . (6 , 5 1 5 ) - (3 . 1 1 4 . 3 6 5 ) Ca r g i l . . . . (1 , 5 9 1 , 5 9 1 ) (6 , 4 2 0 ) - . (1 , 5 9 8 , 0 1 1 ) Co n s t e l l a t i o n (9 0 , 8 7 4 ) . . (9 0 ) (3 1 7 ) (6 4 2 , 1 3 0 ) (3 1 2 ) (8 , 0 9 3 ) (7 4 2 , 6 8 9 ) Co r a l P o w r / S h e l l . . . - (2 9 , 2 9 9 ) - . (2 9 , 2 9 9 ) De e r e t G e n e r a t i o n a n d T r a n s . . (2 , 3 8 , 9 8 7 ) (1 , 0 0 3 , 2 9 6 ) (3 9 2 , 9 7 2 ) .. - . . (3 , n 7 , 2 5 5 ) Fa l l R i v e r . . (1 5 1 , 3 0 8 ) . . (1 5 1 , 3 0 8 ) Fl a t h e a d E l e c t r i c (9 0 5 ) - . (5 0 ) (2 , 1 1 9 ) . - - . (3 , 0 7 4 ) Se a W e s t W ì n d p o w e r - . (3 6 , 1 8 2 ) . . . (3 6 , 1 8 2 ) Id a h o P o w e r C o m p a n y (6 6 3 . 2 0 9 ) - . - (9 0 , 1 0 8 ) (1 5 8 , 5 9 4 ) (1 , 0 1 2 , 6 4 6 ) . (1 , 9 2 4 , 5 5 6 ) Mo r g a n S t a n l e y . . . . - (8 5 5 , 6 3 4 ) (6 1 9 ) . - (8 5 6 , 2 5 3 ) PG & E . . . . - (2 0 , 3 2 7 , 5 4 7 ) (9 8 1 ) . . - (2 0 , 3 2 8 , 5 2 8 ) Po r t a n d G e n e r a l E l e c t c - - . . . (2 , 7 5 6 ) - (2 , 7 5 6 ) Po w e r e x (1 , 8 2 2 , 5 0 0 ) . . (2 3 , 7 3 2 ) (8 , 3 3 ) . (2 , 3 8 7 , 8 3 1 ) (2 , 6 3 8 ) . (7 4 5 ) (4 . 2 4 5 , 1 8 5 ) Ib e r d r o l l a ( P P M ) (1 , 1 9 5 . 2 5 4 ) . . (2 3 3 , 9 4 ) (8 2 , 1 9 8 ) . (1 , 2 9 2 , 6 9 1 ) (2 9 0 , 2 2 9 ) . (4 6 , 2 7 ) (3 , 1 4 0 , 7 5 3 ) Pu b l i c S e r v i c e C o m p a n y o f C o l o r a d o . . . . . (2 0 . 9 5 4 ) (1 3 9 , 1 4 2 ) . (1 6 0 . 6 9 6 ) Ra i n b o w E n e r g y M a r k e t i n g . . . . . (1 $ 2 , 8 5 8 ) (1 1 5 , 1 6 4 ) - - (2 6 8 , 0 2 1 ) Se m p r a E n e r g y T r a d i n g C o r p . . . . . . . . 1, 6 2 8 . 1, 6 2 8 Si e r r a P a c i c P o w r . . . . . (3 4 , 1 9 6 ) (2 2 1 , 8 5 6 ) . . (2 5 6 , 0 5 1 ) St a t e o f S o u t D a k o t a (9 7 , 2 0 0 ) . . . - . . . . (9 7 . 2 0 0 ) Tr a n s A l I a E n e r g y - . - . . (1 1 5 , 5 2 8 ) . - - (1 1 5 , 5 2 8 ) Tr i ~ t a t e G e n e r a t i o n a n d T r a n s . (9 5 , 3 1 0 ) - - . . (9 4 , 7 0 1 ) . . (1 9 0 , 0 1 2 ) UA M P S (2 . 2 3 2 ) . (7 , 5 5 1 , 1 3 9 ) (3 7 1 . 5 3 5 ) (2 1 0 , 7 3 2 ) . . . . (8 , 1 3 5 , 6 3 8 ) Uta h M u n i c i p a l P o w r A g e n c y . (2 , 0 4 1 , 8 4 8 ) (7 1 , 3 4 ) (3 6 , 0 0 ) . - . . (2 , 1 4 9 , 1 8 8 ) Wa r m S p r i n g s (1 1 9 , 7 0 0 ) . . . . . . (1 1 9 , 7 0 0 ) WA P A (2 2 , 4 3 ) - (3 9 , 2 6 6 ) . . . . (6 1 , 7 0 0 ) WA P A . . (2 , 7 9 6 , 0 3 5 ) . - . (9 9 5 , 3 0 7 ) . . . (3 , 7 9 1 , 3 4 2 ) Ne x t E r a (1 6 2 , 0 0 ) - - (9 9 4 ) (3 4 9 ) . - . (4 , 4 6 3 ) (1 6 1 , 8 0 6 ) So u t e r n C a t i E d i s o n C o m D i r e c t . . . (3 2 1 , 5 4 7 ) . . . (3 2 7 , 5 4 7 ) PP & L M o n t a n a . . - . . . (5 6 , 8 4 7 ) . (5 6 , 8 4 7 ) US B u r e a u o f R e c l a m a t i n (1 0 , 0 4 9 ) (1 3 , 2 5 2 ) (2 5 . 1 8 7 ) . (9 , 4 8 1 ) . . . (5 7 , 9 6 9 ) Mo o n l a k e E l e c t c A s s o c i a t i o n . . (1 9 , 7 8 4 ) . - . . . . (1 9 , 7 8 4 ) EU 9 e n e W a t e r & E l e c t r i B o a r d - . . . . (3 0 , 8 9 9 ) . . . (3 0 , 8 9 9 ) Se m p r a E n e r g y S o l u t i o n s (1 1 2 , 3 2 7 ) . - (9 , 7 9 6 ) (3 , 4 4 2 ) . . . . - (1 2 5 . 5 6 ) En e l (1 3 1 , 6 2 5 ) . - - . . . . (1 3 1 , 6 2 5 ) Ra s e r ( I n t e r m o u n t a i n R e n e w a b l e s ) (1 8 4 , 0 7 3 ) . (1 1 , 4 0 ) (4 , 0 0 5 ) . . (3 , 7 2 0 ) . (1 , 1 2 8 ) (2 0 4 , 3 2 6 ) Se a l l e C i t L i g h t (5 0 , 6 2 5 ) . . . - . . . (5 0 , 6 2 5 ) Be a r En e r g y - . - . . (6 ) . - . (6 ) Cit i 9 r o u P E n e r 9 Y . - . . - (8 8 2 ) . . . (8 8 2 ) JP M V e n t u r e s E n e r 9 Y - - . . (2 9 2 ) . - . (2 9 2 ) In t e g r y / R a s e r . . . . . . (2 , 0 7 3 ) - . (2 , 0 7 3 ) Co l o r a d o S p r i n g s U t l i t i e s . . - . (6 ) . . (6 ) Ma c q u a r i e C o o k P o w e r , I n c . . . - . . (6 ) . . (6 ) En d u r e E n e r g y , L L C . . . (6 , 3 3 1 ) . . . (6 . 3 3 1 ) Sa i l R i v e r P r o j c t . - . . . (9 0 , 6 5 4 ) . . . (9 0 , 6 5 4 ) Gi l a R i v e r P o w e r . . . - (2 , 7 9 7 ) . - (2 . 9 7 ) Bl a c k H i l l s / C o i o r a d o E l e c t r i c /1 3 8 , ~ 9 8 ) . . - - (1 , 9 9 7 ) - - (1 , 9 9 7 ) Ac c r u a l s a n d A d i u s b n e n l S (2 3 , 1 8 1 ) 98 , 3 7 2 - (1 2 , 3 9 1 \ 6,3 7 4 82 8 , 9 1 6 21 7 5 7 8 . 97 6 6 7 0 To t a l R e v e n u e 1 2 M E D e c 20 0 9 81 2 6 5 4 ) /4 , 8 4 , 0 3 3 11 5 , 7 6 0 , 6 7 8 \ 11 9 5 9 3 1 5 1, 1 2 7 2 8 5 \ (2 2 2 0 9 5 7 4 ) (8 , 0 0 5 . 3 8 6 15 7 5 , 9 8 0 l (2 8 3 3 3 60 , 8 5 5 /6 3 , 6 9 7 , 9 8 : i Re f 3 . 7 Pa g e 3.7 . 1 Ad ) Po s t M e r g e r P t t o P I Pr e - M e r g e r W h e l i n g Pr e M e r g e r W h e e l i n g An c i l a r y - C & T An c i l l a r y Us e O f F a c i l i t i s No n F i r m W h e e i i n g ST F i r W h e e l i n g Pe n a l t i e s Pe n a l t s Tu n e C u s t o m e r 30 1 9 1 2 30 1 9 1 6 30 1 9 1 7 30 1 9 7 0 30 2 9 0 2 30 2 9 0 1 30 1 9 2 2 30 1 9 2 6 50 5 9 6 1 50 5 9 6 3 To t a l In c r e m e n t a l A d u s t m e n t : 2 Ib e r d r o l a : 3 0 m w e f f c t v e 5 1 1 1 0 9 : R e m o v e 45 5 . 6 2 5 . . - - . - . . 45 5 ; 6 2 5 re v e n u e f o r c o n t r c t c h a n g e f r m 7 5 m w t o 3 0 mw . - 2 Po w e r e x : A n n u a l i z e f o r f u l l m w c o n t r a c t - (9 1 , 1 2 5 ) - . - . - (9 1 . 1 2 5 ) in c r e a s e f r m 6 5 t o 8 0 e f e c t i v e 3 1 1 / 0 9 ( 2 mo n t h b i l l e d . o n e m o n t h a c c a l ) 1 Re v e r s e u n r e s e r v e d u s e c h a r g e s : 28 . 1 4 8 - - - - - - . 28 , 1 4 8 In t e n n u n t a i n 2 In t e n n u n t a i n R e n e w a b l e s ( 1 1 m w p t - t o - p t : (1 3 3 . 6 5 0 ) - - - . - (1 3 3 . 6 5 0 ) Sta r t M a y . 2 0 0 9 . A n n u a l i z e l o r e n t i r e y e a r (D e c . i n a c c a l ) . 2 An n u a l i z e 1 0 m o n t h s a s 1 m o n t h i n v o i c e d a n d (1 . 8 7 3 . 1 2 5 ) . - - - - - . (1 . 8 7 3 . 1 2 5 ) De c e m b e r a c c r u e d M e f f e c t v e c o n t r a c t : 11 1 1 / 2 0 0 9 : S e a t t e & N e x t E r a f o r 1 0 5 m w win t e r / S O m w s u m m e r 3 Es t i m a t e r e s e r v e s f o r N e x t E r a g e n e r a t i o n . - (7 8 , 4 4 ) (2 7 . 5 8 ) - - . . (1 0 6 . 0 0 ) ba s e d o n f i r m c a p a c i t y a n d r e s u l t s f o r De c e m b e r 2 0 0 9 a n d J a n u a r y 2 0 1 0 1 Re v e r s e u n r e s e r v e d u s e c h a r g e s : l b e r d r o l a 10 . 6 2 9 . - - - - . . - 10 . 6 2 9 1 Re v e r s e u n r e s e i v e d u s e c h a r g e s : 90 . 8 7 4 . - . - - . - 90 , 8 7 4 Co n s t e l l a t i o n 1 Re v e r s e u n r e s e r e d u s e : U A M P S 2. 2 3 2 - - - - . . 2. 2 3 2 3 Re v e r s e C o n s t e l l a t i o n - s p i n n i n g an d 1. 2 2 0 - 90 3 31 7 - . . 2. 4 4 0 su p p l e m e n t a l a s a c q u i r i n g n o n ~ f i r m 3 Re m o v e B a s i n l o a d f o r S h e r i d a n a n d D e c k e r - 43 . 3 1 9 - - - - - 43 . 3 1 9 es t r e m a i n i n g F l a t h e a d p o r n 3 Re m o v e B a s i n c h a r g e s f o r r e g u l a t i o n a n d 25 , 6 4 - . . . . . - . . 25 . 6 4 8 fr e q u e n c y r e s p o n s e 3 An n u a l i z e e s t l a t e d B l a c k H U i s n e t w o r k (6 . 0 0 0 ) - - . . . - . - (6 . 0 0 ) ch a r g e s f o r c h a n g e d u r i n g y e a r 3 An n u a l i z e e s t i m a t e d B P A n e t w r k c h a r g e s f o 56 . 0 0 - - - . - . . . 56 . 0 0 0 ch a n g e d u r i n g ye a r 3 An n u a l i z e s t i m a t e d W A P A n e t w o r k c h a r g e s (2 . 6 8 2 ) . . - - . (2 , 6 8 2 ) fo r c h a n g e d u r i n g y e a r . p a s s 3 An n u a l i z e e s t i m a t e d U S S R n e t w r k c h a r g e s (4 , 3 8 7 ) - - . - . - - . (4 , 3 8 7 ) fo r c h a n g e d u r i n g y e a r 3 Es t i m a t e a d d e d l o a d f o r T r i - S t a t e s t a r t d a t e (1 0 3 . 8 4 0 ) - . . - . . (1 0 3 , 8 4 0 ) Ma y 20 1 0 3 Ef f e c t e C o n t r c t : E n e l C o v e F o r - 6 5 m w (1 3 1 , 6 2 5 ) - - - - . - - - (1 3 1 . 6 2 5 ) 11 / 1 / 0 9 ; 6 5 m w - 1 1 / 1 / 1 1 ; n o g e n e r a t i o n s o as s u m e d d e f e r r a l a s l i k e l y o u t c o m e . 3 Re m o v a l O f i m b a l a n c e p e n a l t i e s a s p e n a l t i e s . . . . . . - . 28 . 3 3 3 80 . 8 5 5 89 . 1 8 8 in c u r r e d a r e a c c e d a n d r e f n d e d t o n o n - of e n d i n a c u s t o m e r s Te s t P e r i o d I n c r e e n t a l A d u s t m e n t s 1. 2 4 3 , 7 3 9 \ - (7 7 5 3 7 (2 7 , 2 4 3 . 28 3 3 3 60 , 8 5 5 11 , 2 5 9 , 3 3 1 Ac c u m T e s t P e r i o d T o t a l 93 7 0 , 2 8 3 \ -1 4 8 4 . 0 3 3 (1 5 , 7 8 0 . 6 7 8 \ 12 0 3 8 5 3 11 1 5 4 . 5 2 8 22 2 0 9 . 5 7 4 8, 0 0 3 8 6 \ 15 7 5 9 8 0 \ - 64 9 5 7 3 1 4 1 Ty p 1 a d j u s 1 l n t s ( N o r m a l i z l o r o u t o f 13 1 , 6 8 3 . - . - - - - 13 1 , 8 8 3 pe r i o d a n d o n e - t i m e a d f s ) 2 Ty p e 2 a d j u s t m n t s ( A n n u a l i z e c h a n g e s t h a t (1 , 6 4 2 , 2 7 5 ) - - . - - . . - (1 , 6 4 2 , 2 7 5 ) oc u r d u r i n g t h e t e s t p e r i o d ) 3 Ty p e 3 a d j u s t m n t ( P r o f o r m a k n o w a n d 26 6 . 6 5 4 - - (7 7 , 5 3 7 ) (2 7 , 2 4 3 ) - - 28 , 3 3 3 60 . 8 5 25 1 . 0 6 1 me a s u r a b l e c h a n n e s o r e s t i m a t e d " " ~ e s \ In c r e m e n t a l A d u s t m e n t T o t a l 11 . 2 4 3 . 7 3 9 77 5 3 n 12 7 , 2 4 3 . 28 3 3 60 8 5 5 11 , 2 5 9 , 3 3 1 F" . _ - Re f 3.7 Re f 3.7 Re f 3. 7 Re f 3. 7 Re f 3 . 7 Re f 3. 7 Pa g e 3 . 7 . 2 IDAHO REVISED PROTOCOL Page 4.0.1 Total O&M Adjustments (Tab 4) TOTAl 4.3.2 4.4 4.5 4.6 4.7 4.8 4.9 4.3.2. Wage and Affliate Employe Benef. Traition Savings Irrigation Load Incrememal Remove Non-Managment Fee Pro Forma (MEHC)Control Program Generation O&M Recurrng Entries (MEHC)Intervenor Funding 1 Operatlng Revenues: 2 General Business Revenues 3 Interdepartental 4 Special Sales 5' Other Operating Revenues 6 Total Operatlng Revenues 7 8 Operatlng Expenses: 9 Steam Production 80,118 (24) 10 Nuclear Production 11 Hydro Producton 12 Other Power Supply 7.182,252 323,842 (72,216) 13 Transmission 14 Distrbutn 21,542 (43) 15 Customer Accounting 135,538 16 Customer Service & Info 23,034 17 Sales 18 Adminlstratlve & General 229,285 (610.194)(56.782)4,395 19 Total O&M Expenses 409.398 (610,194)7,182,252 403,960 (72,283)(56,782)4,395 20 Depreciation 21 Amorlon 22 Taxes Other Than Income 23 Income Taxes: Federal (136.784)15.132 (2,399,662)(134,967)24.151 18,971 13.165 24 Slate (18.587)2,056 (326,074)(18.340)3,282 2.578 1,789 25 Deferred Income Taxes 214,387 -(16,621) 26 investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operatlng Expenses:254.027 (378.619)4,456,515 250.653 (44,851)(35.232)2.27 29 30 Operating Rev For Return:(254.027)378.19 (4,456.515)(250,653)44.851 35,232 (2.727) 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for F ulure Use 35 Misc Deferred Debits (17.580) 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 4Q Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Mlsc Rate Base 44 Total Electric Plant:(17,580) 45 46 Deductions: 47 Accum Prov For Depree 48 Accum Prov For Amort 49 Accum De Income Tax 232,104 6.672 50 Unamortize iTC 51 Customer Adv For Canst 52 Customer Service Deosits 53 Miscellaneous Deductons 54 55 Total DeducOris:232,104 6,672 58 57 Total Rate Base:232,104 (10.908) 58 59 60 Estimated ROE impact -0.086%0.126%-1.535%-0.086%0,015%0.012%-0.001% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (408.398)610,194 (7,182.252)(403,980)72,283 56,782 (4,395) 67 Other Deductions 68 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions (610.194)17.580 71 Schedule "M" Deductions (45,280)(28,217) 72 Income Before Tax (409,398)45,290 (7,182,252)(403,960)72.283 58,782 39,4Q2 73 74 State Income Taxes (18,587)2.056 (326,074)(18,340)3,282 2.578 1,789 75 76 Taxable Income (390.811)43.234 (6.85.178)(385,620)69,002 54,204 37.613 77 78 Federal Income Taxes (136,784)15,132 (2,399.862)(134,967)24.151 18.971 13,185 IDAHO REVISED PROTOCOL O&M Adjustments (Tab 4) TOTAL 1 Operating Revenues: 2 General Business. Revenue 3 Interdepartental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: g Steam Production 10 Nuclear Productin 11 Hydro Proucton 12 Other Power Supply 13 Transmission 14 Distibution 15 Customer Accounting 16 CuslOmer Servce & Info 17 Sales 18 AdministraUve& General 19 Total O&M Expenses 20 DepreciaUon 21 Amortzation 22 Taxes Other Than Income 23 Income TaxeS' Federal24 State 25 Deferred Income Taxes 26 Investment Tax Credk Adj. 27 Misc Revenue & Expense 28 T ota Operating ExpenseS; 29 30 Operating Rev For Return: 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future Use 35 Misc Deerrd Debits 36 Elec Plant Acq Adj 37 Nui;lear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capitl 42 Weatherization Loans 43 Misc Rate Base 44 Total Electc Plant: 45 46 DeducUons: 47 Accum Prov For Deprec 48 Accu Prov For Amrt 49 Accum Def Income Tax 50 Unamortzed ITC 51 Customer Adv For Const 52 Customer Service Deposit 53 Miscellaneous Deducons 54 55 Total Deductons: 56 57 Total Rate Base: 56 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 85 66 Operating Revenue 67 Other Deductions 88 Interest (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule "M" Deductons 72 Income Before Tax 73 74 Stale Income Taxes 75 76 Taxable Income 77 78 Federal Income Taxes Page 4.0.3 Total 4.17 o o o o Avian Setten o ooo 26,961 26,961 1,497 (10,252) (1,393) 845 17,658 (17,658) 74,490 74,490 (1,497) (645) (2,342) 72,148 -0.007%0.00%0.00%0,00%0.00% (28,458) 2,227 (30,666) (1,393) (29,292) (10,252) Rocky Mountain Power PAGE 4.1 Idaho General Rate Case. December 2009 Miscellaneous General Expense TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Company Plane 557 1 (4,810)SG 5.508%(265) Company Plane 921 1 (1,637)SO 5.392%(88) Advertising Expense 909 1 (8,535)CN 3.885%(332) Office Supplies & Expense 921 1 (581,208)SO 5.392%(31,340) Office Supplies & Expense 921 1 569,225 UT Situs Miscellaneous General Expense 930 1 (8,500)10 Situs (8,500) Miscellaneous General Expense 930 1 (129,400)OR Situs Miscellaneous General Expense 930 1 (157,822)UT Situs Miscellaneous General Expense 930 1 (1,250)SO 5.392%(67) Total (323,938)(40,592)4.1.1 Description of Adjustment: This adjustment removes from results of operations certain miscellaneous expenses that should have been charged to non-regulated accounts and corrects the allocation of a sales tax refund. Rocky Mountain Power Page 4.1.1 Idaho General Rate Case - December 2009 Miscellaneous General Expense Description FERC Factor Amt to Exclude Company Plane Other Power Supply 557 SG 4,810 Office Supplies and Expenses 921 SO 1,637 6,447 FERC 909 - Informational & Instructional Advertising Festivals 909 CN 6,613 Miscellaneous 909 CN 971 Donations 909 CN 672 Public Relations 909 CN 279 8,535 FERC 921 . Ofce Supplies & Expenses Charitable Donations and Sponsorships 921 SO 2,278 Employee Expenses 921 SO 2,341 Legislative & Lobbyist 921 SO 2,914 Misc Expense 921 SO 4,450 Reclassify Utah sales tax credits 921 UT (569,225) Reclassif Utah sales tax credits 921 SO 569,225 11,984 FERC 930 - Miscellaneous General Expense Challenge Grant - Idaho 930 ID 8,500 Challenge Grant - Oregon 930 OR 129,400 EDCU Rent Contribution 930 UT 100,000 Utah Sports Authority Rent Contribution 930 UT 57,072 EDCU Other Contribution 930 SO 1,250 EDCU Other Contribution 930 UT 750 296,972 TOTAL MISCELLANEOUS GENERAL EXPENSE REMOVED 323,938 Ref4.1 Rocky Mountain Power PAGE 4.2 Idaho General Rate Case - December 2009 4.2 . Wage and Employee Benefit . Annualization TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Operations 500 2 13,665 SG 5.508%753 Fuel Related Non-NPC 501 2 339 SE 6.358%22 Steam Operations 502 2 15,216 SG 5.508%838 Steam Operations 503 2 47 SE 6.358%3 Steam Operations 505 2 1,349 SG 5.508%74 Steam Operations 506 2 33,591 SG 5.508%1,850 Steam Operations 506 2 (0)SSGCH 5.449%(0) Steam Maintenance 510 2 2,167 SG 5.508%119 Steam Maintenance 511 2 5,282 SG 5.508%291 Steam Maintenance 511 2 (1 )SSGCH 5.449%(0) Steam Maintenance 512 2 22,616 SG 5.508%1,246 Steam Maintenance 512 2 (111 )SSGCH 5.449%(6) Steam Maintenance 513 2 9,410 SG 5.508%518 Steam Maintenance 514 2 2,300 SG 5.508%127 Steam Maintenance 514 2 (4)SSGCH 5.449%(0) Hydro Operations 535 2 3,602 SG-P 5.508%198 Hydro Operations 535 2 4,012 SG-U 5.508%221 Hydro Operations 536 2 71 SG-P 5.508%4 Hydro Operations 536 2 (2)SG-U 5.508%(0) Hydro Operations 537 2 477 SG-P 5.508%26 Hydro Operations 537 2 54 SG-U 5.508%3 Hydro Operations 539 2 3,680 SG-P 5.508%203 Hydro Operations 539 2 2,814 SG-U 5.508%155 Hydro Operations 540 2 (11 )SG-P 5.508%(1 ) Hydro Operations 540 2 (1 )SG-U 5.508%(0) Hydro Maintenance 541 2 1 SG-P 5.508%0 Hydro Maintenance 542 2 223 SG-P 5.508%12 Hydro Maintenance 542 2 72 SG-U 5.508%4 Hydro Maintenance 543 2 232 SG-P 5.508%13 Hydro Maintenance 543 2 103 SG-U 5.508%6 Hydro Maintenance 544 2 418 SG-P 5.508%23 Hydro Maintenance 544 2 195 SG-U 5.508%11 Hydro Maintenance 545 2 395 SG-P 5.508%22 Hydro Maintenance 545 2 139 SG-U 5.508%8 Other Operations 546 2 23 SG 5.508%1 Other Operations 548 2 3,897 SG 5.508%215 Other Operations 548 2 698 SSGCT 5.429%38 Other Operations 549 2 2,326 SG 5.508%128 Other Maintenance 552 2 167 SG 5.508%9 552 2 58 SSGCT 5.429%3 129,506 7,137 4.2.2 Description of Adjustment: The Company has several labor groups, each with different effective contract renewal dates. This adjustment annualizes the wage increases that occurred during the year for labor charged to operations and maintenance accounts. See page 4.3.3 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.2.1 Idaho General Rate Case - December 2009 4.2.1 - Wage and Employee Benefit - Annualization TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Other Maintenance 553 2 1,756 SG 5.508%97 Other Maintenance 553 2 167 SSGCT 5.429%9 Other Maintenance 554 2 36 SG 5.508%2 Other Maintenance 554 2 68 SSGCT 5.429%4 Other Operations 556 2 559 SG 5.508%31 Other Expenses 557 2 27,724 SG 5.508%1,527 Transmission Operations 560 2 4,007 SG 5.508%221 Transmission Operations 561 2 6,819 SG 5.508%376 Transmission Operations 562 2 829 SG 5.508%46 Transmission Operations 563 2 76 SG 5.508%4 Transmission Operations 566 2 231 SG 5.508%13 Transmission Operations 567 2 187 SG 5.508%10 Transmission Maintenance 568 2 14 SG 5.508%1 Transmission Maintenance 569 2 1,995 SG 5.508%110 Transmission Maintenance 570 2 6,157 SG 5.508%339 Transmission Maintenance 571 2 1,350 SG 5.508%74 Transmission Maintenance 572 2 31 SG 5.508%2 Transmission Maintenance 573 2 11 SG 5.508%1 Distribution Operations 580 2 15,130 SNPD 4.614%698 Distribution Operations 581 2 11,269 SNPD 4.614%520 Distribution Operations 582 2 1,719 10 Situs 81 Distribution Operations 582 2 20 SNPD 4.614%1 Distribution Operations 583 2 4,171 10 Situs 225 Distribution Operations 583 2 13 SNPD 4.614%1 Distribution Operations 585 2 176 SNPD 4.614%8 Distribution Operations 586 2 4,061 10 Situs 186 Distribution Operations 586 2 774 SNPD 4.614%36 Distribution Operations 587 2 9,060 10 Situs 330 Distribution Operations 587 2 0 SNPD 4.614%0 Distribution Operations 588 2 (555)10 Situs (43) Distribution Operations 588 2 (20)SNPD 4.614%(1 ) Distribution Operations 589 2 (335)10 Situs 1 Distribution Operations 589 2 0 SNPD 4.614%0 Distribution Maintenance 590 2 580 10 Situs 63 Distribution Maintenance 590 2 4,569 SNPD 4.614%211 Distribution Maintenance 592 2 6,220 10 Situs 516 Distribution Maintenance 592 2 1,484 SNPD 4.614%68 Distribution Maintenance 593 2 19,488 10 Situs 2,041 Distribution Maintenance 593 2 417 SNPD 4.614%19 Distribution Maintenance 594 2 11,437 10 Situs 384 141,693 8,209 4.2.2 Description of Adjustment: The Company has several labor groups, each with different effective contract renewal dates. This adjustment annualizes the wage increases that occurred during the year for labor charged to operations and maintenance accounts. See page 4.3.3 for more information on how this adjustment was calculated. Description of Adjustment: The Company has several labor groups, each with different effective contract renewal dates. This adjustment annualizes thewage increases that occurred during the year for labor charged to operations and maintenance accounts. See page 4.3.3 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.3 Idaho General Rate Case - December 2009 4.3 - Wage and Employee Benefit - Pro Forma TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Steam Operations 500 3 662,150 SG 5.508%36,475 Fuel Related Non-NPC 501 3 16,436 SE 6.358%1,045 Steam Operations 502 3 737,306 SG 5.508%40,615 Steam Operations 503 3 2,260 SE 6.358%144 Steam Operations 505 3 65,362 SG 5.508%3,600 Steam Operations 506 3 1,627,642 SG 5.508%89,659 Steam Operations 506 3 (10)SSGCH 5.449%(1 ) Steam Maintenance 510 3 105,023 SG 5.508%5,785 Steam Maintenance 511 3 255,919 SG 5.508%14,097 Steam Maintenance 511 3 (41 )SSGCH 5.449%(2) Steam Maintenance 512 3 1,095,870 SG 5.508%60,366 Steam Maintenance 512 3 (5,360)SSGCH 5.449%(292) Steam Maintenance 513 3 455,944 SG 5.508%25,116 Steam Maintenance 514 3 111,431 SG 5.508%6,138 Steam Maintenance 514 3 (203)SSGCH 5.449%(11) Hydro Operations 535 3 174,539 SG-P 5.508%9,614 Hydro Operations 535 3 194,385 SG-U 5.508%10,708 Hydro Operations 536 3 3,437 SG-P 5.508%189 Hydro Operations 536 3 (92)SG-U 5.508%(5) Hydro Operations 537 3 23,093 SG-P 5.508%1,272 Hydro Operations 537 3 2,598 SG-U 5.508%143 Hydro Operations 539 3 178,315 SG-P 5.508%9,822 Hydro Operations 539 3 136,331 SG-U 5.508%7,510 Hydro Operations 540 3 (543)SG-P 5.508%(30) Hydro Operations 540 3 (46)SG-U 5.508%(3) Hydro Maintenance 541 3 42 SG-P 5.508%2 Hydro Maintenance 542 3 10,781 SG-P 5.508%594 Hydro Maintenance 542 3 3,491 SG-U 5.508%192 Hydro Maintenance 543 3 11,235 SG-P 5.508%619 Hydro Maintenance 543 3 4,978 SG-U 5.508%274 Hydro Maintenance 544 3 20,276 SG-P 5.508%1,117 Hydro Maintenance 544 3 9,449 SG-U 5.508%520 Hydro Maintenance 545 3 19,144 SG-P 5.508%1,055 Hydro Maintenance 545 3 6,736 SG-U 5.508%371 Other Operations 546 3 1,117 SG 5.508%62 Other Operations 548 3 188,808 SG 5.508%10,401 Other Operations 548 3 33,810 SSGCT 5.429%1,835 Other Operations 549 3 112,717 SG 5.508%6,209 Other Maintenance 552 3 8,094 SG 5.508%446 Other Maintenance 552 3 2,806 SSGCT 5.429%152 6,275,230 345,804 4.3.2 Description of Adjustment: The Company has several labor groups, each with different effective contract renewal dates. This adjustment recognizes increases that have occurred, or are projected to occur for labor charged to operation and maintenance accounts through December 2010. See page 4.3.3 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.3.1 Idaho General Rate Case - December 2009 4.3.1 . Wage and Employee Benefit - Pro Forma TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Other Maintenance 553 3 85,103 SG 5.508%4,688 Other Maintenance 553 3 8,074 SSGCT 5.429%438 Other Maintenance 554 3 1,730 SG 5.508%95 Other Maintenance 554 3 3,297 SSGCT 5.429%179 Other Operations 556 3 27,105 SG 5.508%1,493 Other Expenses 557 3 1,343,383 SG 5.508%74,000 Transmission Operations 560 3 194,151 SG 5.508%10,695 Transmission Operations 561 3 330,431 SG 5.508%18,202 Transmission Operations 562 3 40,176 SG 5.508%2,213 Transmission Operations 563 3 3,661 SG 5.508%202 Transmission Operations 566 3 11,170 SG 5.508%615 Transmission Operations 567 3 9,060 SG 5.508%499 Transmission Maintenance 568 3 692 SG 5.508%38 Transmission Maintenance 569 3 96,663 SG 5.508%5,325 Transmission Maintenance 570 3 298,344 SG 5.508%16,434 Transmission Maintenance 571 3 65,429 SG 5.508%3,604 Transmission Maintenance 572 3 1,490 SG 5.508%82 Transmission Maintenance 573 3 539 SG 5.508%30 Distribution Operations 580 3 733,101 SNPD 4.614%33,824 Distribution Operations 581 3 546,043 SNPD 4.614%25,194 Distribution Operations 582 3 83,298 ID Situs 3,927 Distribution Operations 582 3 967 SNPD 4.614%45 Distribution Operations 583 3 202ì086 ID Situs 10,893 Distribution Operations 583 3 626 SNPD 4.614%29 Distribution Operations 585 3 8,545 SNPD 4.614%394 Distribution Operations 586 3 196,772 ID Situs 9,007 Distribution Operations .586 3 37,490 SNPD 4.614%1,730 Distribution Operations 587 3 438,979 ID Situs 15,975 Distribution Operations 587 3 18 SNPD 4.614%1 Distribution Operations 588 3 (26,917)ID Situs (2,096) Distribution Operations 588 3 (984)SNPD 4.614%(45) Distribution Operations 589 3 (16,239)ID Situs 33 Distribution Operations 589 3 4 SNPD 4.614%0 Distribution Maintenance 590 3 28,119 ID Situs 3,062 Distribution Maintenance 590 3 221,371 SNPD 4.614%10,214 Distribution Maintenance 592 3 301,370 ID Situs 25,001 Distribution Maintenance 592 3 71,918 SNPD 4.614%3,318 Distribution Maintenance 593 3 944,314 ID Situs 98,901 Distribution Maintenance 593 3 20,194 SNPD 4.614%932 Distribution Maintenance 594 3 554,178 ID Situs 18,600 6,865,748 397,770 4.3.2 Description of Adjustment: The Company has several labor groups, each with different effective contract renewal dates. This adjustment recognizes increases that have occurred, or are projected to occur for labor charged to operation and maintenance accounts through December 2010. See page 4.3.3 for more information on how this adjustment was calculated. Rocky Mountain Power PAGE 4.3.2 Idaho General Rate Case - December 2009 4.3.2 . Wage and Employee Benefit - Pro Forma TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Distribution Maintenance 594 3 236 SNPD 4.614%11 Distribution Maintenance 595 3 572 ID Situs Distribution Maintenance 595 3 36,060 SNPD 4.614%1,664 Distribution Maintenance 596 3 74,600 ID Situs 4,576 Distribution Maintenance 597 3 164,337 ID Situs 10,654 Distribution Maintenance 597 3 35,286 SNPD 4.614%1,628 Distribution Maintenance 598 3 5,915 ID Situs 125 Distribution Maintenance 598 3 62,524 SNPD 4.614%2,885 Customer Accounts 901 3 100,979 CN 3.885%3,923 Customer Accounts 901 3 842 ID Situs 55 Customer Accounts 902 3 57,365 CN 3.885%2,228 Customer Accounts 902 3 812,330 ID Situs 61,249 Customer Accounts 903 3 1,484,105 CN 3.885%57,651 Customer Accounts 903 3 218,929 ID Situs 10,136 Customer Accounts 905 3 7,624 CN 3.885%296 Customer Service 907 3 10,000 CN 3.885%388 Customer Service 908 3 111,728 CN 3.885%4,340 Customer Service 908 3 1,202 OTHER 0.000% Customer Service 908 3 182,036 ID Situs 17,539 Customer Service 909 3 19,539 CN 3.885%759 Customer Service 910 3 193 CN 3.885%7 Administrative & General 920 3 3,285,419 SO 5.392%177,157 Administrative & General 921 3 2,005 SO 5.392%108 Administrative & General 922 3 1,253,997 SO 5.392%67,6Hl Administrative & General 923 3 (472,184)SO 5.392%(25,461 ) Administrative & General 928 3 47,213 ID Situs 290 Administrative & General 928 3 1,415 SO 5.392%76 Administrative & General 929 3 (4,475)SO 5.392%(241 ) Administrative & General 935 3 559 ID Situs Administrative & General 935 3 180,585 SO 5.392%9,738 7,680,936 409,398 Below 6,275,230 345,804 4.3 6,865,748 397,770 4.3.1 7,680,936 409,398 Above Total WEBA Pro forma Adjustment 20,821,914 1,152,972 4.3.4 Description of Adjustment: . The Company has several labor groups, each with different effective contract renewal dates. This adjustment recognizes increases that have occurred, or are projected to occur for labor charged to operation and maintenance accounts through December 2010. See page 4.3.3 for more information on how this adjustment was calculated. Rocky Mountain Power Idaho General Rate Case. December 2009 Wage and Employee Benefit Adjustment The unadjusted, annualized (12 months ended December 2009), and pro forma period (12 months ending December 2010) labor expenses are summarized on page 4.3.4. The following is an explanation of the procedures used to develop the proforma labor expenses. 1. Actual December 2009 total labor related expenses are identified on page 4.3.4, including bare labor, incentive, other labor, pensions, benefits, and payroll taxes. 2. Actual December 2009 expenses for regular time, overtime, and premium pay were identified by labor group and annualized to reflect wage increases during the base period. These annualizations can be found on page 4.3.5. 3. The annualized December 2009 regular time, overtime, and premium pay expenses were then escalated prospectively by labor group to December 2010 (see page 4.3.6). Union costs were escalated using the contractual rates found on page 4.3.7. Non-union costs were escalated using actual increases. 4. Miscellaneous non-union incentive payments were escalated at the non-union rate. The Annual Incentive Plan costs are included at the 2010 budgeted leveL. Union employees do not participate in the Company's annual incentive program; instead, they receive annual increases to their wages that are reflected in the escalation described above. 5. Pro forma December 2010 pension and employee benefit expenses are based on either December 2010 actuarial projections or are calculated by using actual data and then escalated to December 2010. These expenses can be found on page 4.3.9. 6. Payroll tax calculations can be found on page 4.3.10. Page 4.3.3 Page 4.3.4 Rocky Mountain Power Idaho General Rate Case. December 2009 Wage and Employee Benefit Adjustment Annualiz 5OO1XX Regular Ordinary lime 418,399,378 418,893,878 494,500 425,287,985 6,394,107 4.3.5 5OO2XX Ovme 51,932,555 51,993,934 61,378 52,787,583 793,649 4.3.5 5003XX Preium Pay 5,481,914 5488393 6479 5572 169 83776 4.3.5 Subtotal for Escala 475,813,847 476376204 56 357 483647737 7271533 4.3.5 & 4.3.6 500110 Sear Labo Adjustmet 1,457,921 1,459,64 1,723 1,481,924 22,280 4.3.8 500Sl Unuse Leave Accral (503,856)(504,452)(595)(512,152)(7,700)4.3.8 500600 Temporary/Contrct Labor 22 22 22 500700 SeeranceReundancy (1)317,884 317,884 317,884 500850 oter Salary/Labo Co 7,077,706 7,077,706 7,077,706 50109X JO Cutback (1,371,822)1373444 1621 1394408 20965 4.3.8 Subtol Bare Labor 4112,791,702 483353565 561863 490618713 72651411 50000 Bous 899,939 899,939 907,859 7,919 4..8 50010 Annual Incentie 29,876,294 29876294 32196 000 2319706 4.3.8 Total Incetive 30,776,233 30776233 33103859 327626 500250 Overtime Meals 912,893 912,893 912,893 501325 Physica Exam 1,627 1,627 1,627 502300 EducatiOl Asistnce 307,290 307,290 307,290 580899 Mining SalaryBenefi Creit (179,429)179429 179429 Total Ot Labor 1,042,380 1042380 104 380 Subtotal Labor and Incntwe 514,610,314 51517 178 5611163 524764952 9592774 50110X Pensi (2)29,902,759 29,902,759 38,965,062 9,062,304 4.3.9 501115 5ERP Plan 3,537,000 3,537,000 2,60,00 (937,000)4.3.9 50115X Post Retirent Benefits. FAS 106 (2)16,342,489 16,342,489 21,164,750 4,822,261 4.3.9 501160 Pos Employment Benefits - FAS 112 5,261,415 5 261 415 5347889 86474 4.3.9 Total Pensions 55,043,663 55043 663 68077 701 13034039 4.3.9 501102 PensiOn Administtin 546,200 546,200 559,653 13,453 4.3.9 50112X Medical 55,801,071 55,801,071 57,914,222 2,113,151 4.3.9 501175 Dental 1,838,403 1,838,403 2,282,474 444,071 4..9 501200 Vision 252,236 252,236 257,393 5,156 4.3.9 50122X Ufe 1,050,608 1,050,608 1,068,186 17,578 4.3.9 501250 401(k)21,903,761 21,903,761 15,994,864 (5,908,897)4.3.9 501251 401(k) AdminlstratiOl (245,579)(245,579)171,847 417,426 4.3.9 501252 401(k) Fixed 8,684,576 8,684,576 16,858,963 8,174,386 4.3.9 501275 Acdental Death & Disbilty 51,788 51,788 52,233 445 4.3.9 501300 LOIg' Ter Disabilit 2,677,087 2,677,087 3,386,732 709,645 4.3.9 5016XX Worers Compesati 1,573,683 1,57,683 1,599,616 25,933 4.3.9 50290 Other saiary Overea 1,765,640 1765640 1794 599 28958 4.3.9 Total BeneFit 95,899,475 95899475 101940 781 6041 6 4.3.9 5ubtotal Pensions and Benefits 150,943,138 150943138 170018483 19075345 4.3.9 580500 Payrol Tax Expese 35,045,109 35,085,658 40,550 35,607,418 521,759 4.3.10 580700 Payrll Tax ExpeseUnempiyment 3,352,222 3352222 3352222 Total Payroll Taxes 38,397,330 38 37880 40550 38959639 521759 Total Labor 703,950,783 704 553196 60 413 733743074 29189878 4.3.14 NOI.utlity and capitlized Labor 201,804,020 201,976,715 172,696 210,344,679 8,367,964 4.3.14 Total Utility Labor 502,146,763 50 5 ,480 4 ,717 523,8,394 0,82,914 4.3.14 Page 4.2.2 Pag 4.3.2 Notes: (1) MEHCTransitin severeæ amortizatiOl accl effec are not induded. (2) PensiOl Curtilment Gain and PensiOl and Post Retireent Measuremet Date Change effec are not inlcuded. Es c l a i o o f R e g u l a r , O v e r t . a n d P r e i U L a b o r (F i g u r . a r e i n t h o u s n d s ) 9s $ ! P e r i : 1 2 M o n t h s E n d o d D e b e r 2 0 0 9 Pr o F o r m a : _ 1 2 M o E n d i n D e m b e 2 0 1 0 R.f . . . . 3 A Re f . 4 . 3 A Re . . . . , . . Re . . . . , . . Re f , " . 3 . " Pa g e 4.3 . 5 ~.~ UifWw U~~ l ~0... æ eilo. A.5 E i ~ t~..O.l! . liß- .SO!li Æ~ iD M.. ~ Q. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 9 Wa g e a n d E m p l o y e e B . e n e f l t A d j u s t m e n t La b o r I n c r e a $ e s . J a n u a r y 2 0 0 9 t h r o u g h D e c e m b e r 2 0 1 0 In c r e a s e s o c c u r o n t h e 2 6 t h 0 1 e a c h m o n t h . F o r t h i s e x h i b i t , e a h i n c r e a s e i s l i s t e d o n t h e f i r s t d a y o f t h e f o l l o w n g m o n t h . F o r e x a m p l e , a n i n c r e a s e t h a o c s o n D e c e m b e r 2 6 , 2 0 0 9 i s s h o a s e f f e c i v e o n J a n u r y 1 , 2 0 1 0 . 12 M o n t h s E n d e d D e c e m b e r 2 0 0 9 Gr o u p Co d e I la b o r Gr o u D Ja n - l 9 I Fe b - 0 9 I Ma r - 0 9 i AD r - l 9 I Ma v - 0 9 I Ju n - l 9 I Ju l - 0 9 Au a - l 9 8e 0 - 9 I Oc t - l 9 I No v - l 9 I De c - l 9 2 O f f c e r / E x e m p t 3. 5 0 % 3 I B E W 1 2 5 2. 5 0 % 41 B E W 6 5 9 2. 5 0 % 5 U W U A 1 9 7 1. 2 5 % 8 U W U A 1 2 7 W v o m i n a 9 I B E W 4 1 5 ( L a r a m i e 5 7 ) 1. 5 0 % 11 I B E W 5 7 P D 3. 0 0 % 12 1 B E W 5 7 P S 3. 0 0 % 13 P C C C N o n - E x e m p t 15 1 B E W 5 7 C T 3. 0 0 % 18 N o n - E x e m o t 3. 5 0 % 12 M o n t h s E n d e d D e c e m b e r 2 0 1 0 Gr o u D C o d e I La b o r Gr o u D Ja n - 1 0 Fe b - 1 0 I Ma r - 1 0 I AD r . 1 0 i Ma v - 1 0 I J u n . 1 0 r Ju l . 1 0 I Au g - 1 0 I 8e p - 1 0 I Oc t . 1 0 I No v . 1 0 I De c . 1 0 2 O f e r / E x e m p t 0. 8 8 % 31 B E W 1 2 5 2. 5 0 % 41 B E W 6 5 9 2. 5 0 % 5 U W U A 1 9 7 1. 5 0 % 8 U W U A 1 2 7 W v o m i n a 1.2 5 % 1. 5 0 % 9 I B E W 4 1 5 ( L a r a m i e 5 7 1 1.5 0 % 11 IB E W 57 PO 2. 2 5 % 12 1 B E W 5 7 P S 2. 2 5 % 13 P C C C N o n - E x e m o l 15 1 B E W 5 7 C T 2.2 5 % 18 N o n - E x e m p t 0.8 8 % Pa g e 4 . 3 . 7 Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 9 Wa g e a n d E m p l o y e e B e n e f i t A d j u s t m e n t Co m p o s i t e L a b o r I n c r e a s e s Re g u l a r T i m e / O v e r t i m e / P r e m i u m P a y D e c e m b e r 2 0 0 9 - A C T U A L 47 5 , 8 1 3 , 8 4 7 Re f . 4. 3 . 4 Re g u l a r T i m e / O v e r t i m e / P r e m i u m P a y D e c e m b e r 2 0 0 9 - A N N U A L I Z E D % I n c r e a s e 47 6 , 3 7 6 , 2 0 4 0. 1 2 % 4. 3 . 4 Re g u l a r T i m e / O v e r t i m e / P r e m i u m P a y D e c e m b e r 2 0 1 0 - P R O F O R M A % I n c r e a s e 48 3 , 6 4 7 , 7 3 7 1. 5 3 % 4. 3 . 4 Mi s c e l l a n e o u s l 3 a r e L a b o r E s c a l a t i o n De c e m b e r 2 0 0 9 A n n u a l i z a t i o n P r o f o r m a D e c e m b e r 2 0 1 0 P r o f o r m a De s c r i p t i o n A c c o u n t D e c e m b e r 2 0 0 9 A c t u a l s A n n u a l l n c r e a s e A n n u a l i z e d A d j u s t m e n t I n c r e a s e P r o f o r m a A d j u s t m e n t R e f . Se c o n d a r y L a b o r A d j 5 0 0 1 1 0 1 , 4 5 7 , 9 2 1 0 . 1 2 % 1 , 4 5 9 . 6 4 4 1 , 7 2 3 1 . 5 3 % 1 , 4 8 1 , 9 2 4 2 2 , 2 8 0 4 . 3 . 4 Un u s e d S i c k L e a v e A c c r u a l 5 0 0 5 X X ( 5 0 3 , 8 5 6 ) 0 . 1 2 % ( 5 0 4 , 4 5 2 ) ( 5 9 5 ) 1 . 5 3 % ( 5 1 2 , 1 5 2 ) ( 7 , 7 0 0 ) 4 . 3 . 4 JO C u t b a c k s 5 0 1 0 9 X ( 1 , 3 7 1 , 8 2 2 ) 0 . 1 2 % ( 1 , 3 7 3 , 4 4 4 ) ( 1 , 6 2 1 ) 1 . 5 3 % ( 1 , 3 9 4 , 4 0 8 ) ( 2 0 , 9 6 5 ) 4 . 3 . 4 (4 1 7 , 7 5 7 ) ( 4 1 8 , 2 5 1 ) ( 4 9 4 ) ( 4 2 4 , 6 3 5 ) ( 6 , 3 8 4 ) Bo n u s a n d A n n u a l I n c e n t i v e E s c a l a t i o n De c e m b e r 2 0 1 0 P r o f o r m a De s c r i p t i o n A c c o u n t D e c e m b e r 2 0 0 9 A c t u a l s P r o f o r m a A d j u s t m e n t R e f . Bo n u s 5 0 0 4 0 0 8 9 9 , 9 3 9 0 . 8 8 % 9 0 7 , 8 5 9 7 , 9 1 9 4 . 3 . 4 An n u a l In c e n t i v e 5 0 0 4 1 0 2 9 , 8 7 6 . 2 9 4 I n c l u d e d a t t h e B u d g e t e d L e v e l 3 2 , 1 9 6 , 0 0 0 2 . 3 1 9 , 7 0 6 4 . 3 . 4 30 , 7 7 6 , 2 3 3 3 3 , 1 0 3 , 8 5 9 2 , 3 2 7 , 6 2 6 Pa g e 4. 3 . 8 Page 4.3.9 Rocky Mountain Power Idaho General Rate Case - December 2009 Wage and Employee Benefi Adjustment D E E - A 50110X Pensions - FAS 87 29,902,759 31,080,708 40,50,000 38,965,062 9,062,304 4.3.4 501115 SERP Plan 3,537,000 3,537,000 2,600,000 2,600,000 (937,000)4.3.4 50115X Post Retireent Benefits - FAS 106 16,342,489 16,833,001 21,800,000 21,164,750 4,822,261 4.3.4 501160 Post Employment Benef - FAS 112 5,261,415 5,418,937 5,508,000 5,347,889 86,474 4.3.4 Subtotal 55,043,663 56,869,646 70,408,000 68,077,701 13,034,039 4.3.4 501102 Pension Administration 546,200 559,226 573,000 559,653 13,453 4.3.4 50112X Medical 55,801,071 57,646,947 59,830,000 57,914,222 2,113,151 4.3.4 501175 Detal 1,838,403 1,912,122 2,374,000 2,282,474 44,071 4.3.4 501200 Vision 252,236 262,631 268,000 257,393 5,156 4.3.4 50122X Life 1,050,608 1,081,899 1,100,000 1,068,186 17,578 4.3.4 501250 401(k)21,903,761 22,521,557 16,446,000 15,994,864 (5,908,897)4.3.4 501251 401(k) Administration (245,579)(252,94)177,000 171,847 417,426 4.3.4 501252 401(k) Enhanced Fixed 8,684,576 8,740,745 16,968,000 16,858,963 8,174,386 4.3.4 501275 Acddental Death & Disabilit 51,788 52,548 53,000 52,233 445 4.3.4 501300 Long-Term Disabilit 2,677,087 2,779,268 3,516,000 3,386,732 709,645 4.3.4 5016XX Worker's Compensation 1,573,683 1,616,364 1,643,000 1,599,616 25,933 4.3.4 502900 Other Salary Overhead 1,765,640 1,767,019 1,796,000 1,794,599 28,958 4.3.4 Subtotal 95,899,475 98,687,383 104,744,000 101,940,781 6,041,306 4.3.4 Grand Total 150,943,138 155,557,029 17S,152,000 170,018,483 19,075,345 4.3.4 Ref 4.3.4 Ref 4.3.4 7,265,148 4.3.4 1.45% 105,345 6.20% 450,439 92.45% 416,415 521,759 4.3.4 Rocky Mountain Power Idaho General Rate Case - December 2009 Wage and Employee Benefit Adjustment Payroll Tax Adjustment Calculation FICA Calculated on December 2009 Annualized Labor Annualized Wages Adjustment Medicare Rate (no cap) 561,863 1.45% 8,147 Social Security Rate 6.20% 34,836 93.02% 32,403 Percentage of Social Security Eligible Wages Total FICA Tax 40,550 FICA Calculated on December 2010 Pro Forma Labor Pro Forma Wages Adjustment Medicare Rate (no cap) Social Security Rate Percentage of Social Security Eligible Wages Total FICA Tax Page 4.3.10 Reference 4.3.4 4.3.4 Page 4.3.11 Rocky Mountain Power Idaho General Rate Case. December 2009 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor Actuals Annualized Proforma 12 Months Ended Annualization 12 Months Ended Proforma 12 Months Ending Indicator December 2009 % Of Total Adjustment December 2009 Adjustment December 2010 5005G 15,968,586 2.27%13,665 15,982,251 662,150 16,644,401 5015E 396,382 0.06%339 396,722 16,436 413,158 5025G 17,781,076 2.53%15,216 17,796,293 737,306 18,533,599 5035E 54,509 0.01%47 54,556 2,260 56,816 5055G 1,576,294 0.22%1,349 1,577,643 65,362 1,643,005 5065G 39,252,649 5,58%33,591 39,286,240 1,627,642 40,913,882 50655GCH (240)0.00%(0)(240)(10)(250) 5105G 2,532.755 0.36%2,167 2,534,922 105,023 2,639,945 5115G 6,171,798 0.88%5,282 6,177,080 255,919 6,432,998 51155GCH (992)0.00%(1)(992)(41)(1,034) 5125G 26,428,298 3.75%22,616 26,50,915 1,095,870 27,546,785 51255GCH (129,273)-002%(111)(129,383)(5,360)(134,744) 5135G 10,995,656 1.56%9,410 11,005,066 455,944 11,461,009 5145G 2,687,309 0.38%2,300 2,689,609 111,431 2,801,040 514S5GCH (4,893)0.00%(4)(4,897)(203)(5,100) 5355G.P 4,209,224 0.60%3,602 4,212,826 174,539 4,387,365 535SG.U 4,687,830 0.67%4,012 4,691,841 194,385 4,886,226 536SG.P 82,878 0.01%71 82,949 3,437 ii,385 536SG.U (2,224)0.00%(2)(2,226)(92)(2,318) 5375G-P 556,911 0.08%477 557,388 23,093 580,480 537SG-U 62,658 0.01%54 62,712 2,598 65,310 539SG-P 4,300,287 0.61%3,680 4,303,967 178,315 4,482,282 539SG.U 3,287,792 0.47%2,814 3,290,606 136,331 3,426,937 54SG.P (13,096)0.00%(11)(13,107)(543)(13,650) 54OSG.U (1,112)0.00%(1)(1,113)(46)(1,159) 541SG-P 1,016 0.00%1 1,017 42 1,059 5425G.P 260,007 0.04%223 260,229 10,781 271,010 5425G-U 84,192 0.01%72 84,264 3,491 87,756 5435G.P 270,939 0.04%232 271,170 11,235 282,405 5435G"U 120,062 0.02%103 120,165 4,978 125,144 54G.P 488,979 0.07%418 489,398 20,276 509,673 544SG.U 227,872 0.03%195 228,067 9,449 237,516 5455G.P 461,693 0.07%395 462,088 19,144 481,232 545SG-U 162,453 0.02%139 162,592 6,736 169,328 5465G 26,934 0.00%23 26,957 1,117 28,074 5485G 4,553,353 0.65%3,897 4,557,250 188,808 4,746,058 5485SGCT 815,372 0.12%698 816,070 33,810 849,880 549SG 2,718,308 0.39%2,326 2,720,635 112,717 2,833,351 552SG 195,192 0.03%167 195,359 8,094 203,453 5525SGCT 67,670 0.01%58 67,728 2,806 70,534 553SG 2,052,377 0.29%1,756 2,054,133 85,103 2,139,237 553SSGCT 194,718 0,03%167 194,885 8,074 202,959 554SG 41,711 0.01%36 41,747 1.730 43,476 554SSGCT 79,507 0.01%68 79,575 3,297 82,872 556SG 653,662 0.09%559 654,222 27,105 681.326 5575G 32,397,375 4.60%27,724 32,425.099 1,343,383 33,768,482 560SG 4,682,195 0.67%4.007 4,686,202 194,151 4,880,352 561SG 7,968,759 1.13%6,819 7,975,579 330,431 8,306.010 562SG 968,896 0.14%829 969,725 40,176 1,009,901 563SG 88,287 0.01%76 88,362 3.661 92.023 566SG 269,368 0.04%231 269,598 11,170 280,768 567SG 218,504 0.03%187 218,691 9,060 227,752 568SG 16,696 0.00%14 16,710 692 17,402 5695G 2,331,151 0.33%1,995 2,333,146 96.63 2,429,809 5705G 7,194,936 1.02%6,157 7,201,093 298,344 7,499,437 5715G 1,577,907 0.22%1,350 1,579,257 65,429 1,644,686 572SG 35,944 0.01%31 35,975 1,490 37,466 5735G 12,991 0.00%11 13,002 539 13,541 580SNPD 17,679,655 2.51%15,130 17,694,784 733,101 18,427,885 5815NPD 13,168,515 1.87%11,269 13,179,784 546,043 13,725,827 582CA 71,088 0.01%61 71,149 2,948 74,096 582IDU 94,696 0.01%81 94,777 3,927 98,704 5820R 599,400 0.09%513 599,913 24,855 624,767 5825NPD 23,317 0.00%20 23,337 967 24,304 582UT 761,001 0.11%651 761,652 31,555 793,207 582WA 233.657 0.03%200 233,857 9,689 243,546 582WYP 248,991 0.04%213 249,204 10,325 259,528 583CA 386,838 0.05%331 387,169 16,041 403,209 583IDU 262,693 0.04%225 262,918 10,893 273,810 Page 4.3.12 Rocky Mountain Power Idaho General Rate Case. December 2009 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor Actuals Annualized Proforma 12 Months Ended Annualization 12 Months Ended ProfOrma 12 Months Ending indicator December 2009 % Of Total Adjustment December 2009 Adjustment December 2010 5830R 2,454.845 0.35%2,101 2,456,946 101,792 2,558,738 583SNPD 15,103 0.00%13 15,116 626 15,743 583UT 1,090,346 0.15%933 1,091,280 45,212 1,136,92 583WA 373,714 0.05%320 374,034 15,496 389,530 583WYP 214,570 0.03%184 214,753 8,897 223,651 583WYU 90,554 0.01%77 90,632 3,755 94,387 585SNPD 206,076 0.03%176 206,252 8,545 214,797 586CA 191,847 0.03%164 192,011 7,955 199,966 586IDU 217,214 0.03%186 217,400 9,007 226,407 5860R 2,164,854 0.31%1,853 2,166,706 89,767 2,256,474 586SNPD 904,111 0.13%774 904,885 37,490 942,374 586UT 1,235.141 0.18%1,057 1,236,198 51,216 1,287,414 586WA 401,146 0.06%343 401,489 16,634 418,123 586WYP 486,098 0.07%416 486,514 20,156 506,670 586WYU 49,097 0.01%42 49,139 2.036 51.174 587CA 516,23 0.07%442 516,865 21,414 538,279 5871DU 385,265 0.05%330 385,595 15,975 401,570 5870R 3,850,961 0.55%3,295 3,854,257 159,683 4,013,940 587SNPD 430 0.00%0 430 18 448 587UT 4,255,700 0.60%3,642 4,259,342 176,66 4,435,808 587WA 773,010 0..11%662 773,672 32,03 805,725 587WYP 722,740 0.10%618 723,359 29,969 753,328 587WYU 82,423 0.01%71 82,493 3,418 85,911 588CA (23,250)0.00%(20)(23,269)(96)(24,233) 5881DU (5o.49)...01%(43)(50,593)(2,096)(52,689) 5880R (108,371)...02%(93)(108,463)(4,494)(112,957) 588SNPD (23,735)0.00%(20)(23,756)(984)(24,740) 588UT (261,048)...04%(223)(261,272)(10,825)(272,096) 588WA (67,259)-0.01%(58)(67,317)(2,789)(70,106) 588WYP (93,282)-0.01%(80)(93,362)(3,868)(97,230) 588WYU (45,371)-0.01%(39)(45,410)(1,881)(47,291) 589CA (8,582)0.00%(7)(8,90)(356)(8,946) 5891DU 786 0.00%1 787 33 820 5890R (302,471)-0.04%(259)(302,729)(12,542)(315,272) 589SNPD 97 0.00%0 97 4 101 589UT 14,753 0.00%13 14,766 612 15,377 589WA (17,810)0.00%(15)(17,825)(739)(18,564) 589WYP (81,491)-0.01%(70)(81,561)(3,379)(84,940) 589WYU 3,184 0.00%3 3,187 132 3,319 590CA 24,492 0.00%21 24,513 1,016 25.529 590lDU 73,856 0.01%63 73,919 3,062 76,982 5900R 224,747 0.03%192 224,939 9,319 234,258 590SNPD 5,338,642 0.76%4,569 5,343,210 221,371 5,564,581 590UT 275,933 0.04%236 276,169 11,442 287,611 590WA 10,389 0.00%9 10,398 431 10,828 590WYP 68,699 0.01%59 68,758 2,849 71,607 592CA 277.646 0.04%238 277,88 11,513 289,396 592lDU 602,938 0.09%516 603,454 25,001 628,455 5920R 2,384,168 0.34%2,040 2,386,208 98,861 2,485,070 592SNPD 1,734,388 0.25%1,484 1,735,872 71,918 1,807,790 592UT 2,590,063 0.37%2,216 2,592,279 107,399 2,699,678 592WA 547,441 0.08%468 547,909 22.700 570,609 592WYP 865,657 0.12%741 866,397 35,895 902,293 592WYU 0.00% 593CA 2.011,749 0.29%1,722 2,013,471 83,419 2,096,890 5931DU 2,385.129 0.34%2,041 2,387,170 98.901 2,486.071 5930R 9,371,319 1.33%8,020 9,379,339 388,589 9.767,928 593SNPD 487,004 0.07%417 487,421 20,194 507,615 593UT 5,486,330 0.78%4,695 5,491,025 227,495 5,718,520 593WA 1,770,421 0.25%1,515 1,771,936 73,412 1,845,347 593WYP 1,188.113 0.17%1,017 1,189,129 49,266 1,238,395 593WYU 560,255 0.08%479 560,735 23,231 583,966 594CA 433,003 0.06%371 433,374 17,955 451,329 5941DU 448,562 0.06%384 44,946 18,600 467,546 5940R 3.705,836 0.53%3,171 3,709,007 153,665 3,862,673 594SNPD 5,684 0.00%5 5,689 236 5,925 594UT 7,026,298 1.00%6,013 7,0~2,310 291,351 7,323,661 594WA 922,388 0.13%789 923,177 38,248 961,424 594WYP 694,704 0.10%594 695,299 28,806 724,105 Page 4.3.13 Rocky Mountain Power Idaho General Rate Case - December 2009 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor Actuals Annualized Proforma 12 Months Ended Annualization 12 Months Ended Proforma 12 Months Ending Indicator December 2009 % Of Total Adjustmnt December 2009 Adjustment December 2010 594WYU 133,917 0.02%115 134,031 5,553 139.584 5955NPD 869,632 0.12%744 870,376 36,060 906,436 595WYP 13.792 0.00%12 13,804 572 14,376 596CA 112,197 0.02%96 112,293 4,652 116,946 596IDU 110,346 0.02%94 110,440 4,576 115,015 5960R 801,488 0.11%686 802,174 33.234 835,408 596UT 314,016 0.04%269 314,285 13,021 327,306 596WA 155,173 0.02%133 155,306 6.34 161,740 596WYP 265,148 0.04%227 265,375 10,995 276,369 596WYU 40,715 0.01%35 40,750 1,688 42,438 597CA 52,569 0.01%45 52,614 2,180 54,794 5971DU 256,924 0.04%220 257,144 10,654 267,797 5970R 980,103 0.14%839 980,942 40,641 1,021,583 5975NPD 850,961 0.12%728 851,689 35,286 886,975 597UT 1,786,904 0.25%1,529 1,788,33 74,095 1,862,529 597WA 285,123 0.04%244 285,367 11,823 297,190 597WYP 534,666 . 0.08%458 535,124 22,170 557,294 597WYU 66,905 0.01%57 66,962 2,774 69,737 598CA 17,850 0.00%15 17,865 740 18,605 5981DU 3,017 0.00%3 3,019 125 3,144 5980R 79.825 0.01%68 79,894 3,310 83.204 5985NPD 1,507,846 0.21%1,290 1,509,136 62,524 1,571,660 598UT 6,111 0.00%5 6,116 253 6,369 598WA 34,125 0.00%29 34,155 1,415 35,570 598WVP 1,521 0.00%1 1,522 63 1,585 598WYU 210 0.00%0 210 9 218 901CA 150 0.00%0 150 6 157 901CN 2,435,229 0.35%2,084 2,437,313 100,979 2,538,292 9011DU 1,323 0.00%1 1,324 55 1,379 9010R 10,268 0.00%9 10,277 426 10,702 901UT 270 0.00%0 271 11 282 901WA 4,005 0.00%3 4,009 166 4,175 901WYP 4,287 0.00%4 4,291 178 4,469 902CA 702,48 0.10%601 703,049 29.128 732,177 902CN 1,383,425 0.20%1,184 1,38,609 57,365 1,441,973 9021DU 1,477095 0.21%1,264 1,478,359 '61,249 1,539,607 9020R 8.283,123 1.18%7.088 8,290,211 343,466 8,633,678 902UT 5,014,924 0.71%4,292 5,019,215 207,948 5,227,163 902WA 2,014,347 0.29%1,724 2,016,070 83,526 2,099,597 902WYP 1.892,394 0.27%1,619 1,894,013 78,470 1,972,483 902WYU 206.043 0.03%176 206,219 8,544 214,763 903CA 168,646 0.02%144 168,790 6,993 175,783 903CN 35,791,059 5.08%30,629 35,821,688 1,484,105 37,305,793 9031DU 244,433 0.03%209 244,642 10,136 254,777 9030R 1,463,619 0.21%1,253 1,464,871 60,690 1,525,561 903UT 2,639,929 0.38%2,259 2,642,188 109,467 2,751,655 903WA 373,298 0.05%319 373,618 15,79 389,097 903WYP 315,071 0.04%270 315,340 13,065 328,405 903WY 74,745 0.01%64 74,809 3,099 77,908 905CN 183,865 0.03%157 184,023 7,624 191,647 907CN 241.174 0.03%206 241,381 10,000 251,381 908CA 2,581 0.00%2 2,584 107 2,691 908CN 2,694,462 0.38%2,306 2,696,768 111,728 2,808,496 9081DU 422,972 0.06%362 423,334 17,539 440,873 9080R 1,159,520 0,16%992 1,160,513 48,080 1,208,593 9080THER 28,976 0.00%25 29,001 1,202 30,202 908UT 1,958.624 0.28%1,676 1,960,300 81,216 2,041,516 908WA 0.00% 908WYP 846,330 0.12%724 847,054 35,094 882,148 909CN 471,209 0.07%403 471,612 19,539 491,151 910CN 4,646 0.00%4 4,650 193 4,843 92050 79,232,022 11.26%67,804 79,299,826 3,285,419 82,585,245 92150 48,363 0.01%41 48,404 2,005 50,409 92250 30,241,721 4.30%25,880 30.267,601 1,253,997 31,521,598 92350 (11,387,305)-1.62%(9,745)(11,397,049)(472,184)(11,869,233) 928CA 159,423 0.02%136 159,560 6,611 166,171 9281DU 6,994 0.00%6 7,000 290 7,290 9280R 228,915 0.03%196 229,111 9,492 238,603 92850 34,115 0.00%29 34,145 1,415 35.559 Page 4.3.14 Rocky Mountain Power Idaho General Rate Case. December 2009 Wage and Employee Benefit Adjustment Adjustment by FERC Account and Revised Protocol Factor Actuals Annualized Profonna 12 Months Ended Annualization 12 Months Ended Proforma 12 Months Ending Indicator December 2009 %OfTotal Adjustment December 2009 Adjustment December 2010 928UT 471,051 0.07%403 471,454 19,533 490,987 928WA 52.998 0.01%45 53,Q3 2,198 55,241 928WY?219.229 0.03%188 219,417 9.091 228,507 92950 (107.927)-0.02%(92)(108.020)(4,475)(112,495) 9350R 11,992 0.00%10 12.002 497 12,499 93550 4,355,038 0.62%3,727 4,358,765 180.585 4.539,350 935WA 1,497 0.00%1 1,498 62 1,561 Utilit Labor 502,146,763 71.33%429,717 502,576,480 20,821,914 523,398,394 Ref. Page 4.3.4 Capitl/Non Utility 201,804,020 28.67%172,696 201,976,715 8,367.964 210,344,679 Ref. Page 4.3.4 Total Labor 703,950,782 100.00%602,413 704,553,195 29,189,878 733,743,073 Ref. Page 4,3.4 Rocky Mountain Power PAGE 4.4 Idaho General Rate Case. December 2009 Transition Savings (MEHC) TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Amortization of Deferred Change-in-Control Severance 920 1 (610,194)10 Situs (610,194) Adjustment to Tax: 10 MEHC 2006 Transition Cost SCHMAT 1 (610,194)10 Situs (610,194) Deferred Tax Expense 41110 1 231,575 10 Situs 231,575 Accumulated Deferred Tax 283 1 231,575 10 Situs 231,575 Accrued CIC Severance SCHMDT 1 (839,908)SO 5.392%(45,290) Deferred Tax Expense 41010 1 (318,753)SO 5.392%(17,188) Deferred Tax Balance 190 1 9,805 SO 5.392%529 Description of Adjustment: The Company eliminated many positions as a result of the MEHC transaction. These savings were made possible by the payment of Change-In-Control Severance, which is being amortized into expense over a three-year period on the books of the Company as authorized by the Commission in Case No. PAC-E-07-05. Since the amortization will end December 31, 2010, it is being removed from unadjusted results. Rocky Mountain Power Idaho General Rate Case. December 2009 Irrigation Load Control Program PAGE 4.5 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Other Purchased Power 557 (7,324,489)SG 5.508%(403,469)4.5.1 Other Purchased Power 557 7,324,489 ID Situs 7,324,489 4.5.1 6.921,019 Incremental Adjustment to Expense: Other Purchased Power 557 3 261,233 JD Situs 261,233 4.5.2 Description of Adjustment: Payments made to Idaho irrigators as part of the Idaho Irrigation Load Control Program are system allocated in the unadjusted data. This adjustment situs assigns the payments to Idaho. The reallocation is required as DSM costs are situs assigned to the states in which the costs are incurred to match the benefi of reduced load reflected in allocation factors. The incremental portion of the adjustment reflects CY 2010 expected payments. Rocky Mountain Power Idaho General Rate Case. December 2009 Irrgation Load Control Idaho Irrgation load Contrl Payments. 12 Months Ended December 2009 7.324.489 Ref. 4.5 Page 4.5.1 Rocky Mountain Power Idaho General Rate Case - December 2009 Irrigation Load Control Page 4.5.2 CY 2010 Participation (KW) CY 2010 Participation - $ Attrition % Attrition 273,406 $ 8,113,071 6.5% 527,350 CY 2010 Participation (net of attrition) - $.7,585,721 CY 2009 Payments 7,324,489 4.5.1 Incremental Adjustment $ 261,233 Ref. 4.5 Rocky Mountain Power PAGE 4.6 Idaho General Rate Case - December 2009 Incremental Generation O&M TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: High Plains 549 3 2,621,060 SG 5.508%144,381 McFadden Ridge I 549 3 648,655 SG 5.508%35,731 Dunlap i 549 3 2,435,111 SG 5.508%134,138 DJ Scrubber 512 3 1,454,447 SG 5.508%80,118 Administration 549 3 174,119 SG 5.508%9,591 7,333,392 403,960 4.6.1 Description of Adjustment: This adjustment increases Generation O&M expense to an annual level for plants with in-service dates during 2009 and 2010, including the High Plains, Mc Fadden Ridge i, and Dunlap i wind plants, and also the Dave Johnston coal plant scrubber. The adjustment also adds incremental expenses for administration of the wind plants. Rocky Mountain Power Idaho General Rate Case. December 2009 Incremental Generation O&M In Service Date 2009 Actuals 2010 Pro Forma Adjustment High Plains Sept. 2009 401,303 3,022.363 2.621,060 McFadden Ridge i Sept. 2009 203.806 852,461 648.655 Dunlap i Nov. 2010 2,435.111 2,435,111 DJ Scrubber May 2010 1,454,447 1,454,447 Administration various 1,662,029 1,836,148 174.119 Total 2.267,138 9,600,530 7,333,392 Ref 4.6 " Page 4.6.1 Description of Adjustment: A variety of accounting entries were made to expense accounts during the twelve months ended December 2009 that are non-recurring in nature or relate to a prior period. These transactions are removed from results of operations to normalize the test period results. A description of each item is provided on pages 4.7.1. Page 4.7.1 Rocky Mountain Power Idaho General Rate Case - December 2009 Remove Non-Recurring Entries INO. IPostg Date I Text FERC Acctl Amount as Booked I Reference I Oracle 111 eBusiness Suite Write-Off: In June 2007, the Company decided to implement Oracle 11 i eBusiness Suite at Interwest Mining. In June, 2009 the Company decided to 1 6/30/2009 abandon the implementation of the project due to reassessment 5570000 311,000 Ref 4.7 of the remaining reserve base at the Deer Creek mine. This entry includes a total write-off of $311,000 including application licenses, maintenance fees, and specific configuration development costs tht cannot be redeployed to other areas.. . Settlement Fees: A variety of accounting entres were made to expense accounts during the twelve months ended December 2 Various 2009 for settlement fees involving possible compliance violations.Various 1,001,423 Ref 4.7 These transactions are removed frm results of opertions to normalize the test period results. Total 1,312,423 Ref 4.7 Rocky Mountain Power Idaho General Rate Case - December 2009 Affilate Management Fee (MEHC) PAGE 4.8 Adjustment to Expense: Operation & Maintenance expense TOTAL ACCOUNT:l COMPANY IDAHO FACTOR FACTOR % ALLOCATED REF# 930 (1,053,029) SO 5.392%(56,782) Adjustment Detail MEHC Management Fee Limit per Commitment 28 MEHC Management Fee booked Above the Line - 12 Mos Ended Dec 2009 Adjustment Required 7,300,000 (8,353,029) (1,053,029) Description of Adjustment: In merger Commitment #28, the Company committed to hold customers harmless for costs that were previously assigned to affiliates relating to management fees and set the total company amount at $1,500,000. This commitment is off settable to the extent PacifiCorp demonstrates to the Commission's satisfaction that corporate allocations from MEHC to PacifiCorp included in PacifiCorp's rates are less than $7.3 milion. This adjustment limits Corporate allocations from MEHC included in rates to the $7.3 millon limit. Rocky Mountain Power Idaho General Rate Case - December 2009 Intervenor Funding PAGE 4.9 Adjustment to Expense: Misc. General Expense TOTAL ACCOUNT Type COMPANY IDAHO FACTOR FACTOR % ALLOCATED REF# 928 3 4,395 ID Situs 4,395 Below Adjustment to Rate Base: Deferred Regulatory Expense 182M 3 (17,580)ID Situs (17,580) Below Adjustment to Tax: Schedule M - Proforma Adjustment SCHMAT 3 17,580 ID Situs 17,580 Deferred Tax Expense 41110 3 (6,672)ID Situs (6,672) Accum. Def. Tax Balance 283 3 6,672 ID Situs 6,672 Schedule M - Def Regulatory Expense SCHMDT 3 (26,217)ID Situs (26,217) Deferred Tax Expense 41010 3 (9,950)ID Situs (9,950) Adjustment Detail: Amortization Expense - 2009 13,185 4.9.1 Amortization Expense - 2010 17,580 4.9.1 Incremental adjustment to expense 4,395 Above December 2009 Balance December 2010 Balance Incremental adjustment to rate base 61,378 43,798 (17,580) 4.9.1 4.9.1 Above Description of Adjustment: This adjustment amortizes intervenor funding awarded to the Community Action Partnership of Idaho (CAPAI) and the Idaho Irrigation Pumpers Association (IIPA), as ordered in Case Nos. PAC-E-07-05, PAC-E-08-07, and PAC-E-08-08. Amortization expense is increased by the expected amortization amount through the year ending December 2010 and rate base is adjusted to reflect a December 2010 balance. Gl~ .5~ ai ¡ 'ë .5 J: Gl l- E E GlGl ¡¡ 0o :: I: Gl ... IIC ~ ii. 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PA C - E - 0 7 - 0 5 13 , 1 6 0 PA C - E - 0 7 - 0 5 22 , 0 0 0 13 , 1 6 0 22 , 0 0 0 *P A C - E - 0 8 - 0 7 4, 5 0 0 *P A C - E - 0 8 - 0 7 18 , 0 0 4 12 / 2 8 / 2 0 0 7 C A P A I ( C o m m u n i t y Ac t i o n P a r t n e r s h i p A s s o c i a t i o n o f I d a h o ) 12 1 2 8 / 2 0 0 7 I r r i g a t i o n P u m p e r s A s s o c i a t i o n 4/ 2 3 / 2 0 0 9 C A P A I ( C o m m u n i t y A c t i o n P a r t n e r s h i p A s s o c i a t i o n o f I d a h o ) Ir r i g a t i o n P u m p e r s A s s o c i a t i o n 9/ 2 9 / 2 0 0 9 I r r i g a t i o n P u m p e r s A s s o c i a t i o n To t a l 13 , 1 6 0 22 , 0 0 0 35 , 1 6 0 Re f 4 . 9 . 1 4, 5 0 0 18 , 0 0 4=22 , 5 0 4 Re f 4 . 9 . 1 *P A C - E - 0 8 - 0 8 16 , 8 9 9 1 6 , 8 9 9 Re f 4 . 9 . 1 "A m o r t i z a t i o n o n t h e s e f i l i n g s i s e x p e c t e d t o b e g i n J a n u a r y 2 0 1 1 a n d i s t h u s n o t i n c l u d e d i n r & s u l t s Pa g e 4 . 9 . 2 Mo n t h l y Am o r t i z a t i o n Am o u n t 1, 4 6 5 Re f 4 . 9 . 1 93 8 70 4 Rocky Mountain Power Idaho General Rate Case - December 2009 Generation Overhaul Expense PAGE 4.10 TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Generation Overhaul Expense - Steam 510 1 1,832,129 SG 5.508%100,923 4.10.1 Generation Overnaul Expense - Other 553 (3,905,002)SG 5.508%(215,107) 4.10.1 (2,072,873)(114,184) Description of Adjustment: This adjustment normalizes generation overhaul expenses in the year ended December 2009 using a four year average methodology. In this adjustment overhaul expenses from December 2006 to December 2008 are escalated to a December 2009 level using escalation indices and then those escalated expenses are used in computing a four year average. For new generating units, which include Currant Creek, Lake Side and Chehalis, the four year average is comprised of the overhaul expense planned for the first four full years these plants are operationaL. The actual overhaul costs for the year ended December 2009 are subtracted from the four year average which results in this adjustment. Rocky Mountain Power Idaho General Rate Case. December 2009 Generation Overhaul Expense FUNCTION: OTHER Period Year Ending December 2006 Year Ending December 2007 Year Ending December 2008 Year Ending December 2009 4 Year Average New Plant Overhaul Expense Lake Side Plant - 4 Year Average Currant Creek Plant - 4 Year Average Chehalis Plant - 4 Year Average Total New Plant Overhaul Expense Total 4 Year Average - Other Overhaul Expense 2,940,000 2,860,000 1,725,000 2,552,000 2,519,250 Year Ending December 2009 Overhaul Expense - Other Total 4 Year Average - Other Adjustment "Escalation Rates: Ref 4.10.3 FUNCTION: STEAM Period Year Ending December 2006 Year Ending December 2007 Year Ending December 2008 Year Ending December 2009 4 Year Average Overhàul Expense 29,613,264 28,560,541 20,030,017 25,392,474 25,899,074 Year Ending Dec 2009 Overhaul Expense - Steam Total 4 Year Average - Steam Adjustment "Escalation Rates: Re,f 4.10.3 Page 4.10.1 Escalation Rates to Dec 2009 " Escalated Expense10.43% 3,246,6126.64% 3,049,9861.22% 1,725,000 2,552,000 2,643,400 1,031,367 2,051,886 753,346 3,836,599 Ref 4.10.2 6,479,998 10,385,000 Ref4.10.2 6,479,998 (3,905,002) Ref 4.10 Escalation Rates to Dec 2009 " Escalated Expense11.04% 32,882,9337.29% 30,643,282-0.25% 19,979,722 25,392,474 27,224.603 25,392,474 Ref4.10.2 27.224,603 1,832,129 Ref4.10 Rocky Mountin Power Idaho General Rale Case. December 2009 Genertion Overhaul Expense Existing UnIts Blundell Carbon DaveJohnslon Gadsby Hunler Hunlingløn Naughton Wyodak Cholla Colstrp Craig Hayden JimBridger Plants . Steam Planls . Olher Hermiston LltteMt Camas WVaney Tolal . Includes Sleam and Other By FunctIon Sleam Other Total New Generating Unit' Curranl Creek Lake Side Chehalis Restatement Percenlage Restatement in December 2009 Dollars Curranl Creek Lake Side Chehalis Calendar Calendar Calendar Calandar Yr 2006 Yr2007 Yr 2008 Yr 2009 73,934 2,677,913 83.913 418,189 723,024 24,146 1,730.915 1,676,722 30,900 3,279,981 5,24,658 6.78.000 2,290.000 3.910,432 8,171,859 (950,900) 7,575,000 (39,000)769,000 3,648;974 4,864,643 1,341,431 6,895,563 5,629,000 6,460,000 925;000 1,300,000 1,156,000 44,000 1,376.000 743,000 745,000 90,000 370,000 495,000 5.904,000 6,815.000 4,427,000 5,214,000 2,383,000 2,860.000 1,725,000 2,023,000 139,000 529,000 418.000 32.553.264 31,420,541 21.55,017 27.944,474 29,613,264 28,560,541 20,030,017 25,392,474 R.f.4.10.1 2,940.000 2,860,000 1,725,000 2.552.000 $32,55,264 $31,420,541 $21,755,017 $27.94,474 Page 4.10.2 Actual Budoet 2010 Dollars I i Calendar i Calenda i Calandar Calendar I Calendar I Calendar I 4 Year Yr2007 Yr2008 Yr 2009 Yr 2010 Yr2011 Yr2012 Averaoe 1,523,000 1.216,000 5,121,000 232,000 .2,023,000 -54,000 1,001,000 2,579,000 593,000 1,031,000 -.1,711,000 1,305.000 754,000 3.808.000 106.64%101.22%99.80%99.80%99.80% I Calendar I Calendar I Calendar Calendar I Calendar i Calendar I 4 Year Averaged Yr 2007 Yr 2008 Yr 2009 Yr 2010 Yr 2011 Yr2012 Averaoe Years 1,624,171 1.230,839 5,121,000 231,535 -2,051.886 2007-20'0 550,639 1,001,000 2,573,828 591.811 1,031.367 2008~2011 1.711.000 1,302,383 753,34 2009.2012 1.624,171 1,781,478 7,833,00 231.535 2,573,828 1,894.194 3,836,599 'Currant Creek, Lake Side, & Chehalis are all tunction - Other Below December 2009 Overhaul Expense. Other Pre-2007 Planl: 2009 Currant Creek, Lae Side. and Chehalis: 2.552,000 7,833,000 Abo"" 10,385,000 Ref. 4.10.1 Ref. 4.10.1 Rocky Mountain Power Idaho General Rate Case - December 2009 Generation Overhaul Expense Escalation Rates: OTHER Escalation Rate to December 2009 Deflation Rate from December 2010 to Dec 2009 Escalation Rates: STEAM Escalation Rate to December 2009 CY06 10.43% CY06 11.04% CY07 6.64% CY07 7.29% CY08 CY09 1.22% CY08 CY09 -0.25% £X 99.80% Page 4.10.3 Rocky Mountain Power Idaho General Rate Case - December 2009 Memberships & Subscriptions PAGE 4.11 Adjustment to Expense: TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR % ALLOCATED REF# Remove Total Memberships and Subscriptions in Account 930.2 930 1 (5,887,528)SO 5.392%(317,468) 930 1 (4,500)CN 3.885%(175) 930 1 (2,045)OR Situs 930 1 (250)WY-AII Situs Total (5,894,323)(317,643) 4.11.1 Add Back 75 % of National & Regional Membership: 930 1 1,384,958 SO 5.392%74,680 4.11.1 930 1 3,375 CN 3.885%131 4.11.1 Total 1,388,333 74,811 Add Back Memberships at 100% : WECC 930 1 3,910,285 SO 5.392%210,851 NTTG 930 1 353,726 SO 5.392%19,074 Total 4,264,011 229,925 4.11.1 304,736Total Memberships and Subscriptions Allowed 5,652,344 4.11. Description of Adjustment: This adjustment removes expenses in excess of Commission policy allowances as stated in Idaho Power's Order No. 29505. National and regional trade organizations are recognized at 75%. whereas fees for Western Electricity Coordinating Council and Northern Tier Transmission Group are included at 100%.. Rocky Mountain Power Idaho General Rate Case - December 2009 Postretirement Measurement Date Change PAGE 4.12 TOTAL IDAHO ACCOUNT IY COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Remove postretirement measurement date change from unadjusted results 920 (394,287)ID Situs (394,287) .4.12.1 Adjustment to Tax: Schedule M Adjustment SCHMAT 1 (63,920)SO 5.392%(3,447) Deferred Tax Expense 41110 1 24,258 SO 5.392%1,308 Accumulated Deferred Tax 190 1 (936,336)SO 5.392%(50,489) Description of Adjustment: An entry made to recognize the actuarial effecls on postretirement benefits due to a change in measurement date needs to be removed from unadjusted results. Page 4.12.1 Rocky Mountain Power Idaho General Rate Case - December 2009 Postretirement Measurement Date Change Postretirement Measurement Date Change Amortization - 12 Months Ended December 2009 included in Unadjusted Results Postretirement Date Change FERC Acct Location Factor 920 103 CA 920 106 10 920 108 OR 920 109 UT 920 114 WYP 502 385 SG Amount 17,235 394,2871 199,297 332,959 278,231 (0) 1,222,008 Total base period amort to remove ) I 394,287 I Ref 4.12 Rocky Mountain Power Idaho General Rate Case. December 2009 Cash Basis Pension Expense PAGE 4.13 TOTAL ACCOUNT ~ COMPANY IDAHO FACTOR FACTOR % ALLOCATED REF# Adjustment to Expense: Pension expense 930 47,723,488 SO 5.392%2,573,355 4.13.1 Description of Adjustment: This adjustment replaces the actuarially determined pension expense for the 12 months ended December 2010 with the amount to be funded during the 12 months ended December 2010. Rocky Mountain Power Idaho General Rate Case - December 2009 Convert Actuarial Pension Expense to Cash Basis Cash Basis Pension Expense Pension Funding 12 Mas Ended December 2010 Portion to exclude Mines Portion to exclude Joint Ventures Pension Funding to Electric Expense Accrual Basis Pension Expense Total Pension Expense Less: Local 57 Pension Expense* Actuarial Pension Expense in Results 12 Mas Ended December 2010 Electric Portion Electric Expense in Results Total Difference O&M portion Adjustment to O&M *Not actuarially determined, the amount funded is the amount expensed 104,800,000 96.71% 101,350,829 96.21% 40,500,000 8,700,000 31,800,000 96.21% Page 4.13.1 97,509,663 30,594,790 66,914,874 71.32% 47,723,488 Ref 4.13 Rocky Mountain Power Idaho.General Rate Case - December 2009 Insurance Expense PAGE 4.14 Adjustment to Expense: Injuries and Damages TOTAL ACCOUNT Type COMPANY IDAHO FACTOR FACTOR % ALLOCATED RÉF# 925 3 1,603,785 SO 5.392%86,480 4.14.1 .. Description of Adjustment: This adjustment normalizes injury and damages expense to reflect a three year average of gross expense minus insurance receivables. This adjustment also examines the level of captive insurance expenses which remain below $7.4 milion as agreed to by the Company as part of the MEHC transaction as approved in Case No. PAC- E-05-0S, commitment 129. Page 4.14.1 Rocky Mountain Power Idahö General Rate Case. December 2009 Insurance Expense Jan - Dec 2007 Jan. Dec 2008 Jan. Dec 2009 Totals Accrual Accrual Accrual Accrual 8,99,118 8,157,958 3,961,337 21,109,414 1,084,570 292,375 406,645 1,783,589 50,000 50,000 125,000 225,000 10,124,688 8,500,333 4,492,982 23,118,003 (4,717,560)(5,340,408)(2,615,133)(12,673,101) 5,407,128 3,159,925 1,877,849 10,444,902 3,481,634 Cost Center 13272 Excluding Auto (280311) Auto (280312) Construction (280313) * Receivable Net - Accrual Minus Receivable 3 Year Average * A receivable is established at the time the reserve analysis (accrual) for a given incident goes above the insurance deductible. These monies are not received until after the incident is settled, paid. At that time a claim is submitted to insurance company Adjustment Detail: Base Year Expense Minus Insurance Receivable NetBase Year Expense - Cost Center 13272 Regulatory Adjustment $4,492,982 (2,615,133) Above $1,877,849 $3,481.634 Above $1,603.785 Ref 4.14 3 Year Average. Accrual Basis Rocky Mountain Power Idaho General Rate Case. December 2009 Insurance Expense Adjustment Detail: Base Year Expense Captive Liabilty Insurance Premium Expense 548523/925 1,588,680 Limit per Commitment 129 1,600,000 Captive Property Insurance Premium Expense 548522/924 5,572,797 5,800,000 Page 4.14.2 Total 7,161,477 7,400,000 Description of Adjustment: This adjustment removes DSM.- related revenues and expenses from regulated results. DSM revenues removed in this adjustment for Washington and California represerit only the over/under collection of DSM spending. Actual DSM revenues for both states flow through retail revenues. Page 4.15.1 Rocky Mountain Power Idaho General Rate Case - December 2009 DSM Removal Remove DSM Revenue:i'&llmi:eBll~~el!1ltim~il~ll!ï_~r~__i'\III!IDïlll 4562200 DSM Revenue - GA SSG GA 1,097,786 4562200 DSM Rev - ID SSG ID (5,010,486) 4562200 DSM Revenue - OR EGG OR (8,579,678) 4562200 DSM Rev - UT SSG UT (36,046,587) 4562200 DSM Rev-WY SSG Gat 1 WY (682,530) 4562200 DSM Rev-WY SSG Gat 2 WY (356,387) 4562200 DSM Rev-WY SSG Gat 3 WY (364,175) (1,403,092) Total FERC Account 4562200 (49,942,057) Ref 4.15 Remove DSM Amortization Expense:\8t1Øij\l¡~l¡li"_~~f,!~;';;1S:,,\\~'.; ;i/";"'" 9085100 DSM AMORT-SSG/EGG 9085100 DSM AMORT-SSG/EGG 9085100 DSM AMORT-SSG/EGG 9085100 DSM AMORT-SSG/EGG 9085100 DSM AMORT-SSG/EGè 9085100 DSM AMORT-SSG/EGG Total FERC Account 9085100 .~--GA (816,551)ID (5,010,486)OR (8,579,678)UT (36,046,587)WA (4,858,459)WY (1,403,092) (56,714,853) Ref 4.15 Rocky Mountain Power Idaho General Rate Case - December 2009 Wyoming Advertising PAGE 4.16 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Inverted Rates Advertising 909 1 (48,109)CN 3.885%(1,869) 909 1 (4,463)WY-AII Situs (52,572)(1,869) 4.16.1 Adjustment to Rate Base: Advertising Deferral 182M 1 52,572 OTHER 0.000% Description of Adjustment: This adjustment removes advertsing costs that were ordered by the Wyoming P.S.C. and wil be recovered from Wyoming customers. Rocky Mountain Power Idaho General Rate Case. December 2009 Wyoming Advertising Page 4.16.1 7/24/2009 2009 7 9090000 1 112618 CN 340 7/24/2009 2009 7 530022 9090000 1 112618 CN 1,576 7/24/2009 2009 7 530022 9090000 1 112618 CN 411 7/27/2009 2009 7 530022 9090000 1 112618 CN 15,932 8/6/2009 2009 8 530022 9090000 1 112618 CN 2,415 8/6/2009 2009 8 530022 9090000 1 112618 CN 1,332 8/6/2009 2009 8 530022 9090000 1 112618 eN 8,738 816/2009 2009 8 530022 9090000 1 112618 CN 1,130 8/6/2009 2009 8 530022 9090000 1 112618 CN 2,883 8/6/2009 2009 8 530022 9090000 1 112618 CN 3,293 8/6/2009 2009 8 530022 9090000 1 112618 CN 1,266 9/1/2009 2009 9 530019 9090000 1 112618 CN 1,336 9/1/2009 2009 9 530019 9090000 1 112618 CN 3,293 9/1/2009 2009 9 530019 9090000 1 112618 CN 2,793 9/1/2009 2009 9 530019 9090000 563000 112618 WY 4,463 9/24/2009 2009 9 530022 9090000 1 112618 CN 1,373 Total Inverted Rates Adustment 52,572 Ref 4.16 Description of Adjustment: In 2009 the Company and the U.S. Attorrney General reached an agreement associated with increasing protection for wildlife habitat in and around the Company's transmission and distribution assets. This adjustment removes the April 2009 reversal of a December 2008 entry. In the terms of the agreement, the Company is providing funds to vanous wildlife agencies specifically in Wyoming as well as Idaho, Utah and Montana for the purpose of supporting improvements to design and construction of avian-safe power lines. Also, the Company is providing capital improvements of existing power lines in the state of Wyoming that wil benefit customers by protecting wildlife habitat and reducing avian-related outages. Rocky Mountain Power Idaho General Rate Case. December 2009 Avian Settlement O&M Postg Date RefDoc.No.Account FERCAcct Locatn Allocation Amount Text Actual CY 2008: 12131/2008 116692372 545501 9250000 114 SO 500,000 Restitution 500,000 Actual CY 2009: 4/30/2009'117273123 545501 9250000 114 SO (500,000) Reverse Dec entry - Restitution (500,000) Page 4.17.1 Ref 'Need to reverse this entry as it reverses an entry made in December 2008 4.17 Rocky Mountain Power Idaho General Rate Case. December 2009 Avian Settlement Settlement Capital Additions I Depreciation Rate (Distribution WY)2.825%1 Distribution Capital Addition CY 2010 Depreciation Expense Depreciation Reserve 2,147,717 60,672 (60,672) ¡Depreciation Rate (Transmission SG)2.010%1 Transmission Capital Addition CY 2010 Depreciation Expense Depreciation Reserve 1,352,283 27,177 (27,177) Page 4.17.2 Ref 4.17 Ref 4.17 Ref 4.17 Ref 4.17 Ref 4.17 Ref 4.17 IDAHO REVISED PROTOCOL Page 5.0 Total Net Power Cost Adjustments (Tab 5) TOTAL 5.1 5.2 5.3 5.4 0 0 James River BPA Residentil Royalty Ofet!Electric Lake T olal Normalized Net Power Cost Exchange Litte Mountain Settlement 0 0 1 Operating Revenues: 2 General Business Revenues 3 Interdepartmental 4 Special Sales 10,303,083 10,303,083 5 Other Operatig Revenues 218,378 218,378 6 Total Operating Revenues 10,521,461 10.303,083 218,378 7 8 Operating Expenses: 9 Steam Productn 5,356.28 5,356,628 10 Nuclear Prduction 11 Hyro ProduCl.on 12 Other Power Supply 5.533.04 5,693,832 (154,710)(5,319) 13 Transmission 1.001,768 1,001,768 14 Distribution 15 Customer Accounting 16 Customer Service & Info 17 Sales 18 Administrative & General 19 Total O&M Expenses 11.892.200 12.052,228 (154.710)(5,319) 20 Depreciation 21 Amorizatin 22 Taxes Other Than Income 23 Income Taxes: Federal (476,568)(584,407)51,690 72,962 (16.813) 24 State (64,758)(79,411)7,024 9,914 (2,285) 25 Deferred Income Taxes 21,117 21,117 26 Investment Tax Credit Adj. 27 Misc Revenue & Expense 28 Total Operatig Exenses:11,371,991 11.388,410 (95,996)82,877 (3,300) 29 30 Operating Rev For Return:(850,530)(1,085,327)95,996 135.01 3,300 31 32 Rate Base: 33 Electric Plant In Service 34 Plant Held for Future. Use 35 Mi Deferred Debit (108,911)(108,911) 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatheriation Loans 43 Mise Rate Base 44 Total Electric Plant (108,911)(108,911) 45 46 Deductions: 47 Accum Prov For Depree 48 Accum Prov For Amort 49 Accum Def Income Tax 15.85 15,885 50 Unamorted ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneous Deductions 77,389 77,389 54 55 Total Deductions:93,274 93,274 56 57 Total Rate Base:(15,637)(15.37) 58 59 60 Estimated ROE impact -0.293%-0.374%0.033%0.047%0.001%0.000%0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (1,370,739)(1,749,146)154,710 218.378 5.319 67 Oter Deductons 68 Interest (AFUDC) 69 Interest 70 Schedule"M" Additons (55.581)(55.81) 71 Schedule "M" Deductions 61 61 72 Income Before Tax (1,426,381)(1,749.146)154,710 218.378 (50,323) 73 74 State Income Taxes (64,758)(79,411)7.024 9.914 (2,285) 75 76 Taxable Income (1.361.623)(1.669,735)147,686 208,64 (48,039) 77 78 Federal Income Taxes (476,568)(584,407)51.690 72,962 (16,813) Rocky Mountain Power PAGE 5.1 Idaho General Rate. Case. December 2009 Net Power Cost TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Revenue: Sales for Resale (Account 447) Existing Firm PPL 447NPC 3 2,811,079 SG 5.508%154,848 5.1.1 Existing Firm UPL 447NPC 3 2,349,900 SG 5.508%129,444 5.1.1 Post-Merger Firm 447NPC 3 183,111,971 SG 5.508%10,086,719 5.1.1 Non-Firm 447NPC 3 (1,068,483)SE 6.358%(67,929)5.1.1 Total Sales for Resale 187,204,468 10,303,083 Adjustment to Expense: Purchased Power (Account 555) Existing Firm Demand PPL 555NPC 3 26,852,544 SG 5.508%1,479,172 5.1.1 Existing Firm Demand UPL 555NPC 3 41,455,319 SG 5.508%2,283,565 5.1.1 Existing Firm Energy 555NPC 3 (28,211,629)SE 6.358%(1,793,560)5.1.1 Post-merger Firm 555NPC 3 48,109,163 SG 5.508%2,650,092 5.1.1 Secondary Purchases 555NPC 3 19,022,490 SE 6.358%1,209,359 5.1.1 Seasonal Contracts 555NPC 3 SSGC 0.000%-5.1.1 Wind Integration Charge 555NPC 3 34,187,931 SG 5.508%1,883,241 5.1.1 Total Purchased Power Adjustments:141,415,818 7,711,869 Wheeling Expense (Account 565) Existing Firm PPL 565NPC 3 (2,960,982)SG 5.508%(163,106)5.1.1 Existing Firm UPL 565NPC 3 (820,285)SG 5.508%(45,185)5.1.1 Post-merger Firm 565NPC 3 23,179,140 SG 5.508%1,276,822 5.1.1 Non-Firm 565NPC 3 (1,050,141)SE 6.358%(66,763)5.1.1 Total Wheeling Expense Adjustments:18,347,732 1,001,768 Fuel Expense (Accounts 501, 503, 547) Fuel Consumed - Coal 501NPC 3 113,299,594 SE 6.358%7,203,046 5.1.1 Fuel Consumed - Gas 501NPC 3 (29,856,185)SE 6.358%(1,898,113)5.1.1 Steam from Other Sources 503NPC 3 (2.23,647)SE 6.358%(14,218)5.1.1 Natural Gas Consumed 547NPC 3 13,052,907 SE 6.358%829,841 5.1.1 Simple Cycle Combustion Turbines 547NPC 3 (22,591,198)SSECT 7.612%(1,719,670)5.1.1 Cholla I APS Exchange 501NPC 3 1,094,564 SSECH 6.022%65,913 5.1.1 Total Fuel Expense Adjustments:74,776,036 4,466,800 47,335,117 2,877,355Total Power Cost Adjustment Remove Power Cost Deferrals 555NPC 1 (20,481,246)SG 5.508%(1,128,209)5.1.1 Description of Adjustment: The net power cost adjustment normalizes power costs by adjusting sales for resale, purchased power, wheeling and fuel in a manner consistent with the contractual terms of sales and purchase agreements, and normal hydrò and weather conditions for the twelve-month period ending December 2010. Ro c k y M o u n t a i n p o w e r Id a h o G e n e t a l . R a l C a s e w D e c e m b e r 2 0 0 9 Ne t P o w r C o s t A ~ j u s t m e n t (1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) ( 6 ) ( 7 ) ( 8 ) ( 9 ) To t a l R e m o v e n o n w U n a d j u s t e d R e m o v N P C A c t u a l C o s t s A d j u s t m e n t t o G R l D A l i g n e d N o r m a l i z e d T o t a l Ac c o u n t N P C C o s t s N P C C o s t s D e f e r r l s M a t c h G R I D N P C C o s t s C o s t s A d j u s t e n t De s n p t l o n A c c o u n t ( 8 T a b s ) ( 1 ) + ( 2 ) ( 3 ) + ( 4 ) ( 5 ) + ( 6 ) ( 8 ) 4 ( 7 ) F . a o r Sa l e s f o r R e s a l e (A c o u n t 4 4 7 ) Ex i s t n g F i r m S a l e s P P L Ex i s i n g F i r m S a l e s U P L Po s - m e r g e r F i r m S a l e s No n - f i r m S a l e s Tr a n s i s s i o n S e i v i o On - t e m W h o l e s l e S a l e s To t a l R e v e n u e A d j u s t m e n t s Pu r c h a s P o w e r ( A c c u n t 5 5 ) Ex i s t n g F i r m D e m a n d P P L ex i s t i n g F i r m D e m a n d U P L Ex i s i n g F i r m E n e r g y Po s t w m e r g e r F i n n 5e n d a i y P u r c a s e Se a s n a l C o n t r a c t Win d I n t e g r a t i o n C h a r g e BP A R e g i o n a l A d j u s t m e n t To t a P u r c P o w e r A d j u s m e n Wh e e " n i i ( A c u n t 5 6 ) Ex i s t i n g F i r m P P L Ex i s t i n g F i r m U P L Po s t - m e r e r F i r m No n - 6 r m To t W h e " n g E x p e n A d j u s t m e n Fu e l E x p e n s ( A c u n t s 50 1 , 5 0 3 a n d 5 4 7 ) Fu e l C o n s u m e d - C o a l Fu e l C o n s m e d - G a s Ste a m F r o m O t h e r S o u r Na t u r a l G a s C o n s m e d Sim p l e C y c l e C o m b u s i o n T u r b n e CO O l / a l A P S E x c h a n e Mi s e l l a n e u s F u e l C o To t a l F u e l E x p e n s Ne t P o w r C o s t 44 7 . 1 2 44 7 . 1 2 2 44 7 . 1 3 , 4 4 7 . 1 4 , 4 4 7 . 2 . 4 4 7 . 6 1 . 4 4 7 6 2 44 7 5 44 7 . 9 44 7 . 1 55 5 . 6 6 55 5 . 6 8 55 5 . 5 5 . 5 5 5 . 6 9 55 5 . 5 5 . 5 5 . 5 5 5 . 6 1 , 5 5 5 . 6 2 . 5 5 5 . 3 . 5 5 5 . 6 4 , 5 5 . 6 7 . 5 5 5 . 8 55 5 . 7 . 5 5 5 . 2 5 55 5 . 1 1 , 5 5 5 . 1 2 . 5 5 5 . 1 3 3 55 5 . ~ 6 55 5 . ~ 7 66 5 . 0 . 5 5 5 . 4 6 . 5 6 5 . 1 56 5 . 2 5 50 1 . 1 50 1 . 3 5 50 3 54 7 54 7 50 1 . 1 , 5 0 1 . 2 . 5 0 1 . 4 5 50 1 . 5 0 1 2 . 5 0 1 . 3 , 5 0 1 . 4 . 5 0 1 . 5 . 5 0 1 . 5 1 22 . 2 2 5 . 1 8 1 23 , 1 4 0 . 6 9 0 58 8 . 3 4 , 1 6 3 1. 0 6 8 , 8 3 22 . 2 2 5 . 1 8 1 23 . 1 4 0 . 6 9 58 8 . 5 3 4 , 1 6 3 1.0 6 8 , 4 8 3 22 . 2 5 , 1 8 1 25 . 0 3 6 . 2 6 0 2. 8 1 1 . 0 7 9 SG 23 . 1 4 0 . 6 9 0 25 . 4 9 0 , 5 8 9 2. 3 4 9 . 9 0 SG 58 , 5 3 4 . 1 6 3 71 1 , 6 4 . 1 3 4 18 3 , 1 1 1 . 9 7 1 SG 1, 0 6 . 4 8 3 (1 . 0 6 . 4 8 3 ) SE S S 63 4 , 9 6 9 , 5 1 ' 82 2 . 1 7 2 , 9 8 3 18 7 . 2 0 4 . 4 6 48 , 1 7 8 , 4 5 4 75 , 0 3 0 . 9 9 8 26 . 6 5 2 . 5 4 SG 5.1 2 7 , 1 6 5 46 , 5 8 2 . 5 0 4 41 . 4 5 5 , 3 1 9 SG 98 , 7 1 3 , 9 6 3 70 . 5 0 , 3 3 4 (2 8 . 2 1 1 , 6 2 9 ) SE 33 . 9 4 1 . 0 5 9 38 4 . 0 5 0 , 2 2 48 , 1 0 9 . 1 6 3 SG (1 9 . 0 2 2 . 4 9 0 ) 19 , 0 2 2 . 4 9 0 SE 0 SS G C 34 , 1 8 7 , 9 3 1 34 . 1 8 7 , 9 3 1 SG S 22 . 2 2 5 . 1 8 1 23 . 1 4 0 . 6 9 0 58 8 . 5 3 4 . 1 6 3 1. 0 6 . 4 8 3 1. 3 2 3 . 5 4 6 ( 1 . 3 2 3 , 5 4 6 ) 7, 0 2 9 . 0 9 5 ( 7 , 0 2 9 , O L L ) 64 , 3 2 1 , 1 5 7 ( 8 . 3 5 2 , 6 4 1 ) 6 3 4 , 9 6 8 . 5 1 8 6 3 9 6 ; 5 48 , 1 7 8 . 4 5 4 5, 1 2 7 . 1 6 5 98 . 7 1 3 . 9 8 3 35 6 . 4 2 2 . 3 0 (1 9 , 0 2 2 . 4 9 0 ) 48 . 1 7 8 , 4 5 5. 1 2 7 . 1 6 5 98 . 7 1 3 . 9 8 35 6 . 2 2 . 3 0 (1 9 , 0 2 2 . 4 9 0 ) (2 0 , 4 8 1 , 2 4 6 ) 48 , 1 7 8 . 4 5 4 5.1 2 7 , 1 6 5 98 , 7 1 3 . 9 8 33 . 9 4 1 . 0 5 9 (1 9 , 0 2 . 4 9 0 ) (3 3 . 2 0 7 . 7 6 8 )~ 33 . 2 7 , 7 6 8 33 , 2 0 7 , 7 6 8 4 8 9 . 4 1 9 . 4 1 7 ( ~ O , 4 8 1 , 2 4 6 1 4 6 6 . ~ J l , 1 1 L . . - = Æ ' ~ 6 J 7 1 6 1 0 . 3 5 3 , 9 8 8 1 4 1 . 4 1 5 . 8 1 8 29 . 1 1 3 3 . 9 1 0 2 9 , 9 3 3 . 9 1 0 2 9 , 9 3 . 9 1 0 2 9 . 9 3 3 . 9 1 0 2 6 . 9 7 2 , 9 2 8 ( 2 , 9 8 , 9 8 2 ) S G 82 0 , 2 8 5 8 2 0 . 2 6 5 8 2 . 2 6 5 8 2 0 . 2 6 5 0 ( 8 2 0 . 2 6 5 ) S G 85 . 2 6 4 . 2 1 9 6 5 , 2 6 4 . 2 1 9 6 5 , 2 6 4 , 2 1 9 8 5 . 2 6 4 . 2 1 9 1 0 8 , 4 4 3 . 3 5 9 2 3 , 1 7 9 , 1 4 0 S G 1. 1 4 2 , 7 9 7 1 . 1 4 2 , 7 1 1 1 , 1 4 2 , 7 9 1 1 , 1 4 2 , 7 1 1 7 9 2 , 6 5 5 ( 1 , 0 5 0 , 1 4 1 ) S E 11 1 . 1 6 1 . 2 1 0 1 1 7 , 1 6 1 , 2 1 0 1 1 7 , 1 6 1 , 2 1 0 1 1 1 . 1 6 1 , 2 1 0 1 3 5 1 5 0 8 , 9 4 2 1 8 . 3 4 7 , 7 3 2 51 6 . 3 8 . 5 7 8 36 . 5 2 0 . 7 9 2 3.5 9 7 . 5 7 6 42 6 . 2 5 3 , 8 9 5 35 . 4 8 9 . 1 2 0 52 . 9 9 1 , 3 7 1 11 3 . 2 9 9 . 5 9 4 S E (2 9 . 8 5 6 . 1 6 5 ) S E (2 2 3 , 6 4 7 ) S E 13 . 0 5 2 , 9 0 7 S E (2 2 . 5 9 1 . 1 9 8 ) S S E C T 1, 0 9 , 5 6 S S E C H SE 51 6 . 3 8 , 5 7 8 5 1 6 , 3 8 2 , 5 7 8 5 1 6 . 6 2 . 5 7 8 36 . 5 2 0 . 7 9 2 3 6 . 5 2 0 . 7 9 2 3 6 . 5 2 0 . 7 9 2 3, 5 9 7 . 5 7 6 3 , 5 9 7 . 5 7 6 3 , 5 9 7 . 5 7 6 42 6 , 2 5 3 . 8 l l 4 2 6 . 2 5 3 . 8 9 4 2 6 , 2 5 3 . 8 l l 35 . 4 8 9 , 1 2 0 3 5 . 4 8 9 . 1 2 0 3 5 . 4 8 9 . 1 2 0 56 . 2 0 4 . 7 5 5 ( 3 , 2 1 3 . 3 8 4 ) 5 2 . 9 9 1 , 3 1 1 5 2 , 9 9 1 . 3 7 1 11 . 1 5 7 , 9 3 0 ( 1 1 , 1 5 7 , 9 3 0 ) 0 . . . . . . _ 1. 0 8 . 6 0 8 , 6 4 6 ( 1 4 , 3 1 1 . 1 4 ) t 0 7 1 , 2 3 5 , 3 3 2 1 , 0 7 1 2 3 5 , 3 3 2 1 . 0 7 1 , 2 3 5 , m . 1 , 1 4 6 . 0 1 1 . 3 6 8 7 4 , 7 1 6 . 0 3 6 62 9 . 6 8 2 . 1 7 2 6. 6 6 4 . 6 0 7 3,3 7 3 . 9 2 9 43 9 , 3 0 , 8 0 2 12 , 8 9 7 . 9 2 2 54 , 0 8 , 9 3 5 1~ i 3 4 8 - - - - - - 2 7 l i 9 ! Ó 9 5 1 . 0 4 2 . 8 4 7 , 4 4 ( 2 0 i 1 ; 2 - - - - 1 , 0 2 2 . 3 6 6 . 1 9 7 1 . 0 2 2 , 3 6 6 , 1 9 7 1 7 0 6 9 . 7 0 1 . 3 1 5 4 7 , 3 3 5 . 1 1 7 Re f . 2.2 lin e 66 R e f 5. 1 R e f 5. 1 . 3 R ø f 6 . 1 Pa g e S . 1 . 1 Rocky Mountain Pows, Idaho General Rate Case - December 2009 Period Ending December-fO SPECIAL SALES FOR RESALE Pacific Pre Merger Post Merger Utah Pre Merger Non Firm Sub Total TOTAl SPECIAL SALES PURCHASED POWER & NET INTERCHANGE BPA Peak Purchase Pacific Capacity Mid Columbia Mise/Pacific Q.F. ContractslPPl Pacific Sub Total Gemstate GSLM QF ContractslUPl IPP Layoff UP&l toPP&l Utah Sub Total APS Supplemental p27875 Blanding Purchase p379174 BPA Reserve Purchase Chehalis Station Service Combine Hills Wind p160595 Constellation p257677 Constellation p257678 Constellation p268849 Deseret Purchase p194277 Georgia-Pacific Camas Hermiston Purchase p99563 Hurricane Purchase p393045 Kennecott Generation Incentive LADWP p491303-4 MagCorp p229846 MagCorp Reserves p510378 Morgan Stanley p189046 Morgan Stanley p272153-6-8 Morgan Stanley p272154-7 Nucor p346856 P4 Production p137215/p145258 Rock River Wind p100371 Roseburg Forest Products p312292 Three Buttes Wind p457 Top òf the World Wind p575862 Tri-State Purchase p27057 Wolverine Creek Wind p244520 BPA So. Idaho p64885/p83975/p64705 PSCo Exchange p340325 TransAIt p37134s37134 Seasonal Purchased Power Morgan Stanley p244840 Morgan Stanley p244841 UBS p268848 UBS p268850 Study Results MERGED PEAK/ENERGY SPLIT ($) Merged 0110-12/10 25,036,260 771,646,134 25,490,589 822,172,983 57,615,000 1,470,755 29,774,072 6,326,113 67,443,841 162,629,782 2,716,400 107,365,737 25,490,589 135,572,726 2,923,149 28,864 239,962 138,194 3,911,516 31,867,569 6,434,764 97,020,236 145,210 10,824,184 774,380 4,370,90 10,683,600 1,485,00 1,572,000 4,885,800 16,193,520 5,041,688 8,767,111 20,598,497 9,793,609 11,359,280 9,748,726 (56,234) 3,600,000 (1,64,004) Pre-MergerIÆ 25,036,260 25,90,589 50,526,850 57,615,000 600,00 8,932,222 1,311,801 6,571,976 75,030,998 21,091,915 25,490,589 Pre-Merger~ 870,755 20,841,851 5,014,313 32,019,623 58,746,542 2,716,400 9,039,392 t: Page 5.1.2 post-Me!1eC 771,646,134 771,646,134 28,852,243 28,852,243 77,234,430 46,582,504 --..-----_........----_. .._---_....--------_. -....-----_....-........-.. ---_..----_..__........ 11,755,792 77,234,430 2,923,149 28,864 239,962 138,194 3,911,516 31,867,569 6,434,764 97,020,236 145,210 10,824,184 774,380 4,370,900 10,683,600 1,485,000 1,572,000 4,885,800 16,193,520 5,041,688 8,767,111 20,598,497 9,793,609 11,359,280 9,748,726 (56,234)3,600,00 (1,644,004) Rocky Mountain Power Idaho General Rate Case. December 2009 Period Ending December-10 Short Term Firm Purchases New Firm Sub Total Wind Integration Charge Non Firm Sub Total TOTAL PURCHASED PW & NET INT. WHEELING & U. OF F. EXPENSE Pacific Firm Wheeling and Use of Facilties Utah Firm Wheeling and Use of Facilties Post Merger Nonfirm Wheeling TOTAL WHEELING & U. OF F. EXPENSE THERMAL FUEL BURN EXPENSE Carbon Cholla Colstrip Craig Chehalis Currant Creek Dave Johnston Gadsby GadsbyCT Hayden Hermiston Hunter Huntington Jim Bridger Lake Side Little Mountain Naughton Wyodak TOTAL FUEL BURN EXPENSE OTHER GENERATION EXPENSE Blunçlell TOTAL OTHER GEN. EXPENSE NET POWER COST Study Results MERGED PEAK/ENERGY SPLIT ($) Merged 01/10=12/10 17,256,031 277,963,549 34,187,931 610.353,988 26,972,928 3,373,929 3,373,929 Pre-MergerJÆ Pre-MergerfD 121,613,502 70,502,334 26,972,928 tl 3,373,929 3,373,929 Page 5.1.3 Post-Merger 17,256,031 277,963,549 34,187,931 418,238,153 ============ ============ =========== ============= ============ 1,069,701,315 98,059,581 70,502,334 1,146,104,023 (244,964,622) Ref 5.1.1 ============= =--=========== =========== ============ ============ Rocky Mountain Power Idaho General Rate Case - December 2009 SPA Residential Exchange PAGE 5.2 TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Purchased Power Expense 555 1 25,337,357 OR Situs Purchased Power Expense 555 1 8,025,121 WA Situs Purchased Power Expense 555 1 (154,710)ID Situs (154,710) 33,207,768 (154,710) Description of Adjustment: The Company receives a monthly purchase power credit from Bonneville Power Administration (BPA). This credit is treated as a 100% pass-through to eligible customers. Both a revenue credit and a purchase power expense credit is posted to unadjusted results which need to be removed for normalized results. This adjustment reverses the BPA purchase power expense credit recorded. The Revenue Normalizing Adjustment No. 3.2 removes the revenue credit passed onto customers. Rocky Mountain Power Idaho General Rate Case. December 2009 James River Royalty Offset! Little Mountain TOTAL ACCOUNT ~ COMPANY Adjustment to Expense: Other Electric Revenue Other Electric Revenue 456 456 3 3 5,804,843 (1,840,457) 3,964,386 Adjustment Detail: James River Offset Capital Recovery Major Maintenance Allowance Total Offset 12 Months Ended 12/31/2010 5,285,341 519,502 5,804,843 Little Mountain Revenue Pro Forma Steam Sales - 12 Mo. Ended Dec. 2010 Less: Steam Sales in Unadjusted Results 3,017,258 4,857,715 (1,840,457) PAGE 5.3 IDAHO FACTOR FACTOR % ALLOCATED REF# SG SG 5.508% 5.508% 319,760 Below (101,382) Below 218,378 Above 5.3.1 Above Description of Adjustment: This adjustment credits Other Electric Revenues for the James River Royalty Offset as agreed in the January 13, 1993 agreement. Since the cost of James River power is included in the net power cost adjustment, it is necessary to show a credit for capital cost and maintenance cost recovery. This adjustment also accounts for an increase in the Little Mountain Steam sales which is attributable to matching revenue with the assumptions used in the net power cost study. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 0 9 Li t t l e M o u n t a i n S t e a m S a l e s St e a m I n p u t s Fi x e d C h a r g e No n F u e l O & M C h a r g e "'1 4 6 0 7 k l b l h r S l e a m R a t e ( M M B t u l k l b ) "1 4 6 0 7 k 1 b 1 h r S t e a m R a t e ( M M B t u l k l b ) Ma x S t e a m L o a d w i t h o u t D u c F i r i n g ( k p p h ) $1 4 , 6 0 7 $1 7 . 0 9 8 1. 2 4 2 6 1. 3 8 8 0 85 Ma x M W C a p a c i t ( N o D u c t F i r i n ) = No m i n a l No m i n a i St e a m L o a d Ga s C o s t Fi x e d O& M No m i n a l To t a l S t e a m Pe r i o d Hr s / M o kp p h $I M M B t u Ch a r g e Ch a r g e St e a m C h a r g e Re y e n u e Ja n - l 0 74 4 78 . 9 8 5. 7 6 0 $1 4 . 6 0 7 $1 7 . 6 2 5 $4 2 0 . 5 9 7 $4 5 2 , 8 2 9 Fe b - l 0 67 2 78 . 9 8 5. 4 0 8 $1 4 , 6 0 7 $1 7 , 6 2 5 $3 5 6 . 6 7 8 $3 8 8 . 9 1 0 Ma r - l 0 74 4 78 . 9 8 4. 3 3 7 $1 4 . 6 0 7 $1 7 , 6 2 5 $3 1 6 . 6 8 7 $3 4 8 , 9 1 9 Ap r - l 0 72 0 78 . 9 8 3. 6 6 1 $1 4 . 6 0 7 $1 7 . 6 2 5 $2 5 8 , 6 9 8 $2 9 0 . 9 3 0 Ma y - l 0 74 4 67 . 7 0 3. 8 2 0 $1 4 . 6 0 7 $1 7 , 6 2 5 $2 3 9 , 0 5 3 $2 7 1 , 2 8 5 Ju n - l 0 72 0 0. 0 0 3. 9 1 6 $1 4 . 6 0 7 $1 7 , 6 2 5 $0 $3 2 . 2 3 2 Ju l - l 0 74 4 4. 0 1 4. 0 8 3 $1 4 , 6 0 7 $1 7 , 6 2 5 $1 5 , 1 2 0 $4 7 , 3 5 2 Au g - l 0 74 4 12 . 0 1 4. 1 6 6 $1 4 , 6 0 7 $1 7 , 6 2 5 $4 6 , 2 5 8 $7 8 , 4 9 0 Se p - l 0 72 0 0. 0 0 4. 1 6 4 $1 4 . 6 0 7 $1 7 . 6 8 9 $0 $3 2 . 2 9 6 Oc t - l 0 74 4 67 . 7 0 4. 2 3 8 $1 4 . 6 0 7 $1 7 . 6 8 9 $2 6 5 . 2 1 1 $2 9 7 . 5 0 7 No v - l 0 72 0 78 . 9 8 4. 6 7 3 $1 4 , 6 0 7 $1 7 . 6 8 9 $3 3 0 . 1 6 8 $3 6 2 , 4 6 4 De c - l 0 74 4 78 . 9 8 5. 2 2 8 $1 4 , 6 0 7 $1 7 , 6 8 9 $3 8 1 . 7 5 0 $4 1 4 , 0 4 5 Pe r i o d Ja n - l 0 Fe b - 1 0 Ma r - l 0 Ap r - l 0 Ma y - l 0 Ju n - l 0 Ju l - l 0 AU 9 - 1 0 Se p - l 0 Oc l - l 0 No y - l 0 De c - l 0 To t a l - ' " I $ 3 , 0 1 7 , 2 5 8 1 Re f # 5. 3 Pa g e 5.3 . 1 15 5.6 6 7 = M a x S t e a m L o a d I M W C a p a c i t y C- - , 4 2 3 J aM W '"13 . 9 4 13 . 9 4 13 . 9 4 11 . 9 5 2! 78 . 9 8 78 . 9 8 78 . 9 8 78 . 9 8 67 . 7 0 0. 7 1 2. 1 2 11 . 9 5 13 . 9 4 13 . 9 4 4.0 1 12 . 0 1 Ga s C o s t $I M M B t u ~6 0 ... . . 5 . 4 0 8 4, 3 3 1 3,6 6 1 3; 8 2 0 3,9 1 6 4; 0 8 3 4A 6 6 40 6 4 4, 2 3 4. 6 1 3 5: 2 2 $ 67 . 7 0 78 . 9 8 78 . 9 8 Rocky Mountain Power PAGE 5.4 Idaho General Rate Case. December 2009 Electric Lake Settlement TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Settlement of Costs: Amortization O&M Portion 557 3 (96,552)SG 5.508%(5,319)5.4.1 Regulatory Asset 186M 3 (1,713,105)SE 6.358%(108,911 )5.4.1 Regulatory Liability 254 3 1,217,286 SE 6.358%77,389 5.4.1 Adjustment to Tax: Fuel Amortization Sch M SCHMAT 3 (2,587,363)SE 6.358%(164,492) DIT Exp.41010 3 (2,096,804)SE 6.358%(133,305) DIT Exp.41110 3 3,078,734 SE 6.358%195,731 DITBal.283 3 650,140 SE 6.358%41,333 Sch M SCHMAT 3 1,713,105 SE 6.358%108,911 DIT Exp.41110 3 (650,141)SE 6.358%(41,333) Coal Supply Adjustment Sch M SCHMDT 3 (1,836,574)SE 6.358%(116,761 ) DtT Exp.41010 3 (2,185,328)SE 6.358%(138,933) DIT Exp.41110 3 1,488,330 SE 6.358%94,621 DITBal.190 3 (461,972)SG 5.508%(25,448) SchM SCHMDT 3 1,217,286 SE 6.358%77,389 DIT Exp.41010 3 461,972 SE 6.358%29,370 Settlement Costs Sch M SCHMDT 3 715,840 SG 5.508%39,432 DtT Exp.41010 3 271,668 SG 5.508%14,965 Description of Adjustment: Canyon Fuel Company ("CFC") owns the Skyline mine located near Electric Lake, Utah. Electric Lake is owned by the Company and provides water for the Huntington power plant. CFC disputed the claim made by the Company that CFC's mining operations punctured the lake and caused water to flow into the Skyline mine. The two companies negotiated a settlement and release agreement for the claims made by the Company. This adjustment includes one year of amortization and adjusts the rate base balances to the December 2010 leveL. Rocky Mountain Power Idaho General Rate Case - December 2009 Electric Lake Settlement Settlement of Costs Value of Settlement Offet O&M Reduction of O&M Amortization Account 25399 over 3 years Amortization Account 254 Reduction to Account 557 Account 557 Reduction in actual results Adjustment needed to reflect reducton amount Reduction to Account 557 Regulatory Liabilit Account 25399 Offet O&M Account 557 Amortization of Offet Remaining Liabilty Balance Regulatory Asset 186.5 Set-Up Deferred Asset Amortization Ending Balance Account 186.5 ending balance in actual results Adjustment needed to reflect account balance Dec 10 Ending Regulatory Liabilty Account 254 Set-Up Deferred Asset Amortization Ending Balance Account 254 ending balance in actual results Adjustment needed to reflect accont balance Dec 10 Ending Page 5.4.1 10,087,658 71% 7,162,237 (715,840) (1,217,286) (1,933,126) (1,836,574) (96,552)Ref 5.4 (1,933,126) Dec-Q8 Dec-09 Dec-10 2,147,520 1,431,680 715,840 (71!¡,840)(715,840)(715,840) 1,431,680 715,840 0 Dec-08 Dec-09 Dec-10 7,062,982 4,300,468 1,713,105 (2,762,514)(2,587,363)(1,713,105) 4,300,468 1,713,105 1,713,105 (1,71:l,105)Ref 5.4 Dec-08 Dec-09 Dec-10 (5,014,717)(3,053,860)(1,217,286) 1,960,857 1,836,574 1,217,286 (3,053,860)(1,217,286) (1,217,286) 1,217,286 Ref 5.4 IDAHO REVISED PROTOCOL Page 6.0 Total Depection & Amortation (Tab 6) TOTAL 6.1 6.1.1 6.2 6.3 0 0 Contd Depreciation &Depreciation &Dereciation & Amoriztion Amortzation Amortion Hydro Total Normalized Expense Expense Reserve Decommissioning 0 0 1 Operating Revenues: 2 General Business Revenues 3 Interdepartental 4 Special Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operating Expenses: 9 Steam Production 10 Nuclear Prodvcton 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distribution 15 Customer Accounting 16 Custor Servlèe & Info 17 Sales 18 Administratie & General 19 Total O&M Exnses 20 Depreciation 3.104.302 3,104,302 21 Amortzation 34,942 34,942 22 Taxes Other Than Income 23 Income Taxes: Federal (818,724)(1,048,853)230,129 24 State (111,251)(142,522)31,271 25 Deferred Income Taxes (261,400)(261,400) 26 Investment Tax Cred~ Adj. 27 Mise Revenue & Expense 28 Total Operating Expenses:1,947,870 1,947,870 0 29 30 Operating Rev For Return:(1,947,870)(1.947,870)(0) 31 32 Rate Base: 33 Electc Plant In Servce 34 Plant Held for Future Use 35 Misc Defered Debl 36 Elec Plant Acq Adj 37 Nucr Fuel 38 Prepayments 39 Fuel Stock 40 Material & Supplies 41 Working Capital 42 Weatherization Loans 43 Misc Rate Base 44 Total Elecc Plant: 45 46 Deductions: 47 Accum Prov For Deprec (2.615,963)(2,479,900)(136,063) 46 Accum Prov For Amort (25,402)(25,402) 49 Accum Def Incme Tax 261,400 261,400 50 Unamortized ITC 51 Customer Adv For Const 52 Customer Service Deposits 53 Miscellaneus Deductions 54 55 Total Deductons:(2,379,965)261,40 (2,505,302)(136,05) 56 57 Total Rate Base:(2,379,965)261,400 (2,505,302)(136,063) 58 59 60 Estimated ROE impact -0.627%-0.671%-0.00%0.049%0.003%0.000%0.000% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue (3.139.245)(3.139,245) 67 Other Deductions 68 Interest (AFUDC) 69 interest 70 Schedule "M" Additions 686,783 688,783 71 Scheduie "M" Deductions 72 Income Before Tax (2,450,462)(3,139,245)688,783 73 74 State Income Taxes (111,251)(142,522)31,271 75 76 Taxable Income (2,339,211)(2,996,723)657,512 77 78 Federal Income Taxes (818,724)(1,046,853)230.129 Rocky Mountain Power PAGE 6.1 Idaho General Rate Case - December 2009 Depreciation & Amortization Expense TOTAL IDAHO ACCOUNT Type COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Steam Production 403SP 2 821,891 SG 5.508%45,274 Hydro Production 403HP 2 319,051 SG-P 5.508%17,575 Other Production 4030P 2 8,485,714 SG 5.508%467,435 Transmission 403TP 2 2,481,114 SG 5.508%136,672 Distribution - California 403364 2 499 CA Situs Distribution - Oregon 403364 2 121,280 OR Situs Distribution - Washington 403364 2 2,998 WA Situs Distribution - Utah 403364 2 408,693 UT Situs Distribution - Idaho 403364 2 1,199 ID Situs 1,199 General Plant - Oregon 403GP 2 14 OR Situs General Plant - Washington 403GP 2 0 WA Situs General Plant - Utah 403GP 2 (57)UT Situs General Plant - Idaho 403GP 2 (173)ID Situs (173) General Plant - Wyoming 403GP 2 8,371 WY-AII Situs General Plant 403GP 2 156,011 SO 5.392%8,412 General Plant 403GP 2 51,705 SG 5.508%2,848 Intangible Plant 4041P 2 176,923 SO 5.392%9,540 13,035,232 688,783 6.1.2 Steam Production 403SP 3 14,383,564 SG 5.508%792,318 Hydro Production 403HP 3 125,881 SG-P 5.508%6,934 Other Production 4030P 3 10,584,269 SG 5.508%583,034 Transmission 403TP 3 18,930,257 SG .5.508%1,042,773 Intangible Plant 4041P 3 461,144 SG 5.508%25,402 44,485,115 2,450,462 6.1.3 Description of Adjustment: This adjustment enters into the test period results depreciation and amortization expense for the major plant additions added to rate base in adjustment 8.6. Rocky Mountain Power PAGE 6.1.1 Idaho General Rate Case - December 2009 Contd Depreciation & Amortization Expense TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR % ALLOCATED REF# Adjustment to Tax: Schedule M Additions SCHMAT 2 11,840,424 SG 5.508%652,230 SCHMAT 2 319,051 SG 5.508%17,575 SCHMAT 2 499 CA Situs SCHMAT 2 121,294 OR Situs SCHMAT 2 2,998 WA Situs SCHMAT 2 408,635 UT Situs SCHMAT 2 1,026 10 Situs 1,026 SCHMAT 2 8,371 WY-AII Situs SCHMAT 2 332,934 SO 5.392%17,953 13,035,232 688,783 Deferred Income Tax Expense 41110 2 (4,493,559)SG 5.508%(247,528) 41110 2 (121,083)SG 5.508%(6,670) 41110 2 (189)CA Situs 41110 2 (46,032)OR Situs 41110 2 (1,138)WA Situs 41110 2 (155,081)UT Situs 41110 2 (389)10 Situs (389) 41110 2 (3,177)WY-AII Situs 41110 2 (126,352)SO 5,392%!6,813) !4,947,000). !261,400) Accum Def Income Tax Balance 282 2 4,493,559 SG 5.508%247,528 282 2 121,083 SG 5.508%6,670 282 2 189 CA Situs 282 2 46,032 OR Situs 282 2 1,138 WA Situs 282 2 155,081 UT Situs 282 2 389 10 Situs 389 282 2 3,177 WY-AII Situs 282 2 126,352 SO 5.392%6,813 4,947,000 261,400 Description of Adjustment: This adjustment enters into the test period results depreciation and amortization expense for the major plant additions added to rate base in adjustment 8.6. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 0 9 In c r e m e n t a l D e p r e c i a t i o n E x p e n s e In c r e m e n t a l Pl a n t De p r e c i a t i o n De p r e c i a t i o n Ja n 0 9 t o D e c 0 9 Ex p e n s e o n De s c r i p t i o n Ac c o u n t Ac c o u n t Fa c t o r Ra t e Pl a n t A d d i t i o n s Mo n t h s Pla n t Ad d s . St e a m P r o d u c t i o n P l a n t : Va r i o u s 31 2 40 3 5 P SG 2. 3 6 6 % 69 , 4 6 9 , 5 7 3 6 82 1 , 8 9 1 To t a l S t e a m P l a n t . . . 1 ) 9 , 4 6 9 , 5 7 3 _ _ 8 2 1 ß 9 1 Hy d r o P r o d u c t i o n P l a n t : Va r i o u s 33 2 40 3 H P 5G - P 2. 1 3 5 % 29 , 8 9 4 , 3 4 4 6 31 9 , 0 5 1 To t a l H y d r o P l a n t 29 , 8 9 4 , 3 4 4 31 9 , 0 5 1 Ot h e r P r o d u c t i o n P l a n t : Hig h P l a i n s W i n d P r o j e c t 34 3 40 3 0 P 5G 4. 0 5 2 % 21 8 , 7 6 2 , 8 7 9 8. 5 6, 2 7 9 , 5 1 5 Mc F a d d e n R i d g e i W i n d P r o j e c t 34 3 40 3 0 P SG 4. 0 5 2 % 56 , 2 0 9 , 3 1 6 8. 5 1, 6 1 3 , 4 7 0 Ro l l n 9 H i l s W i n d P r o j e c t 34 3 40 3 0 P SG 4. 0 5 2 % 20 0 , 2 0 6 , 6 8 2 0. 5 33 8 , 0 5 1 Gl e n r o c k i l W i n d P r o j e c t 34 3 40 3 0 P SG 4. 0 5 2 % 86 . 8 4 0 , 8 4 3 0. 5 14 6 , 6 3 2 Va r i o u s 34 3 40 3 0 P 5G 2. 6 0 2 % 8. 3 0 4 , 4 1 0 6 10 8 , 0 4 7 To t a l O t h e r P l a n t 57 0 , 3 2 4 , 1 3 0 8, 4 8 5 , 7 1 4 Tr a n s m i s s i o n P l a n t : Va n o u s 35 5 40 3 T P SG 2. 0 1 0 % 19 7 , 5 8 5 , 7 1 3 6 1, 9 8 5 , 4 3 3 Be n L o m o n d - T e r m i n a l 35 5 40 3 T P SG 2. 0 1 0 % 49 , 3 2 9 , 0 8 9 6 49 5 , 6 8 2 To t a l T r a n s m i s s i o n P l a n t . 2 4 6 , 9 1 4 , 8 0 1 2, 4 8 1 , 1 1 4 DI s t n b u t i o n P l a n t : Ca l i f o r n i a 36 4 40 3 3 6 4 CA 3. 7 2 3 % 26 , 8 0 1 6 49 9 Or e g o n 36 4 40 3 3 6 4 OR 2. 8 5 3 % 8, 5 0 0 , 4 7 7 6 12 1 , 2 8 0 Wa s h i n g t o n 36 4 40 3 3 6 4 WA 3. 1 2 0 % 19 2 , 1 8 0 6 2, 9 9 8 Ut a h 36 4 40 3 3 6 4 UT 2. 4 9 6 % 32 , 7 4 7 , 1 0 1 6 40 8 . 6 9 3 Id a h o 36 4 40 3 3 6 4 10 2. 5 6 7 % 93 , 4 5 3 6 1, 1 9 9 To t a l D i s t r i b u t i o n P l a n t 41 , 5 6 0 , 0 1 2 53 4 , 6 6 8 Ge n e r a l P l a n t : Or e g o n 39 7 40 3 G P OR 2. 6 1 2 % 1, 0 7 5 6 14 Wa s h i n g t o n 39 7 40 3 G P WA 3. 3 6 1 % 14 6 0 Ut a h 39 7 40 3 G P UT 2. 2 4 4 % (5 , 1 2 1 ) 6 (5 7 ) Id a h o 39 7 40 3 G P 10 2. 3 2 7 % (1 4 , 8 8 8 ) 6 (1 7 3 ) Wy o m i n g 39 7 40 3 G P WY P 3. 7 0 5 % 45 1 , 8 5 6 6 8, 3 7 1 Ge n e r a l 39 7 40 3 G P SO 6. 4 3 1 % 4, 8 5 1 , 5 8 0 6 15 6 , 0 1 1 Ge n e r a l 39 7 40 3 G P SG 3. 1 9 4 % 3, 2 3 7 , 5 9 5 6 51 , 7 0 5 To t a l G e n e r a l P l a n t 8, 5 2 2 , 1 1 1 21 5 , 8 7 1 In t a n g i b l e P l a n t : Ge n e r a l 30 3 40 4 1 P SO 4. 9 3 8 % 7, 1 6 6 , 2 0 8 6 17 6 , 9 2 3 To t a l I n t a n g i b l e P l a n t 7, 1 6 6 , 2 0 8 17 6 , 9 2 3 97 3 , 8 5 1 , 1 7 9 13 , 0 3 5 , 2 3 2 Re f # 6 . 1 Pa g e 6 . 1 . 2 Page 6.1.3 Rocky Mountain Power Idaho General Rate Case - December 2009 Major Plant Addition Detell- Jan2010 to Dec2010 Account Depreciation Jan10 to 0 c10 Plant Incremental Expense on Proiect DescrtDtlon Plant Facr In-Servce Date Account Deoreclation Rate Addltins Plant Adds Steam Production Dave Johnston: U3 502 & PM Emission Cntrl Upgrades 312 SG May-l0 403SP 2.366%2 9,768.628 7,093.093 Huntington U 1 Clean Air - PM 312 SG Nov-10 403SP 2.366%8,104,324 2.084,715 Hunter. 301 Turine Upgrae HP/IPILP 312 SG Apr-10 403SP 2.366%1,714,226 750,419 Huntington: U1 Turbine Upgrae HP/iPILP 312 SG Nov-10 403SP 2.366%1.260.581 739,685 U1 Huntington Clean Air - 502 312 SG Nov-I 0 403SP 2.366%4.325,082 575,577 Jim Bridger: UL S02 & PM Em Cntrl Upgrades 312 SG Jun-10 403SP 2.36%7,148.123 405.757 Dave Johnston: U3 Low Nox Burners 312 SG Aug-l0 403SP 2.366%5,080.879 35,842 Hunter: 301 Main Controls Replacement 312 SG Apr-10 403SP 2.366%0.959,812 259,33 Dave Johnston: U3 . Replace BollerlTurbirle Controls 312 SG May-l0 403P 2.366%0,767,578 254,781 Jim Bridger: U1 Turbne Upgrade HP/iP 312 SG Jun-10 403SP 2.366%9,471.009 224,102 Huntington: U 1 Clean Air . NOx 312 SG Nov-10 403SP 2.366%9,34,367 221,108 Jim Brldger: U1 Reheater Replacement 10 312 SG Jun-10 403SP 2.366%8.67,849 190.901 Huntington: U1 Economizr Repiacement 312 SG Nov-I 0 403SP 2.366%8,011,393 189,565 Huntingto Water Effcienc Mg Project 312 SG Jun-10 403SP 2.366%7,614,560 180,175 Jim Bridger: UL Clean Air. NOx 312 SG Jun-10 403SP 2.366%7.086.74 167.679 Hunter: 301 Economizer Replacement 312 SG Apr.l0 403SP 2.36%6,301,709 149,110 Huntington: UL Boiler Finish SH Pendants Replacement 312 SG Nov-l0 403SP 2.366%8.147,658 145,465 Jim Bridger: UL Generator Rewind 312 SG Jun-l0 403SP 2.366%6,145.656 145,418 Hunter: 301 Low Temp. SH Replacement 312 SG Apr-l0 403SP 2.366%5,70,087 129,432 Dave Johnston: U3 - Horizontal SH Replace 312 SG May-I 0 403SP 2.366%5,068,802 120,411 Steam Production Total 6 7,878,794 14,383,564 Hydro Production INU 11,5 Lemolo 1 Forebay Expansion & We 332 SG-P Aug-l0 403HP 2.135%5.897.387 125.881 Hydro Production Total 5,897,387 125,881 Other Production Dunlap i Wind Proect 343 SG Nov-I 0 4030P 4.052%2 1.83,699 10,584,269 Other Production Total 2 1,183,699 10,584,269 Transmission Populus to Terinal (Populus to Ben Lomond)355 SG Nov.l0 403TP 2.010%4~:23O,246 8,143.883 Populus to Terminal (Populus to Ben Lomond)35 SG Oct-l0 403TP 2.010%1 ,568,559 2,905,384 Populus to Terminal (Ben Lomond to Terminal)355 SG Mar.10 403TP 2.010%190,877,118 3.836,043 Populus to Terminal (Ben Lomond to Terminal)355 SG Apr.10 403TP 2.010%7,340.277 147.517 Three Peaks Sub: Install 345 kV Substation. Phase II 355 SG Jun-l0 403TP 2.010%1,134,84 1.027.53 Camp Williams. 90th Sout Double Circuit 345 kV line 355 SG Dec-l 0 403TP 2.010%5,600.000 916.20 Red Butte -St George 138 kv dbl ckt, (345 kv Const)355 SG May-I 0 403TP 2.010%1,038,986 422,819 Pinto 345 kV Serles Capacitor 355 SG Nov.l0 403TP.2.010%9,50,483 391,899 Dunlap Ranch Wind F arm Phase 1 Intercoection 355 SG Aug-l0 403TP 2.010%11,130,000 223,679 Upper Green River Basin Superior Project - Transmission Part 355 SG Del0 40TP 2.010%10,025.204 201.476 Oquirrh - New 345-136 kV Sub & 138 kV Switchyard 355 SG Jun-l0 403TP 2.010%6,16,078 169.137 Parrsh Gap Canst Nw 23D-69kV Sub 355 SG Jun.l0 403TP 2.010%8,340,559 167,620 Lie 37 Conv to 115kV 81d Nicel Mt Sub' Trans 355 SG Mar-l0 403TP 2.010%7,982.605 160,024 Chappel Creek 230 kV Cimarex Energy 20 t# Phase II 355 SG DecI 0 403TP 2.010%5,496.321 110,459 Communi Parn Convert to 115-12.5 kV - Transmission Part 355 SG Oct10 403TP 2.010%5,286.21 100,245 Transmission Total 941,947,879 18,930,257 Intangible TriP II Energy Trading Systems Capitl 303 SG Dec-l0 401P 4.020%11,470,40 461.144 intangible T otai 11,470,08 481,144 MinIng Deer Creek-Reconstruct Longwall System 399 SE Dec-l 0 403MP 3.608%23.905,000 862.608 Minln9 Total 23,905,000 862,608 1,852,283,166 45.347,723 Ref# 8.6.1 Total not Including Mining 44,485,115 Ref 6.1 Description of Adjustment: This adjustment enters into the test period results depreciation and amortization reserve for the major plant additions added to rate base in adjustment 8.6. Page 6.2.1 Rocky Mountain Power Idaho General Rate Case. December 2009 Major Plant Addition Detail - Jan2010 to Dec2010 Account Depreciation Janl0 to DeclO Plant Incremental Reserve on Project Description Plant Facor In.Servce Date Aècount Depreciation Rate Additons Plant Adds Steem Production Dave Johnston: U3 S02 & PM Emission Cntr Upgrades 312 SG May-l 0 108SP 2.366%299,768,628 (7.093.093) Huntington UL Clean Air - PM 312 SG Nov-l0 108SP 2.366%88,104,324 (2,08,715) Hunter: 301 Turbine Upgrade HP/IP/LP 312 SG Apr-l0 108SP 2,366%31,714.226 (750.419) Huntington: VL Turbine Upgrde HP/IPILP 312 SG Nov-l0 108SP 2.366%31,260,581 (739,685) UL Huntington Clean Air - S02 312 SG Nov-I 0 108SP 2,366%24.325,082 (575.577 Jim Bridger: U i S02 & PM Em Cntr Upgrades 312 SG Jun-l0 108SP 2.366%17.148,123 (405.757) Dave Johnston: U3 Low Nox Burners 312 SG Aug-10 108SP 2.366%15.080,879 (356.842) Hunter: 301 Maln Controls Repiacement 312 SG Apr.l0 108SP 2.366%10.959,812 (259.330) Dave Johnston: U3 - Replace BoilerfTurbine Controls 312 SG May-l0 I08P 2.366%10.767.578 (254,781) Jim Briger: VI Turne Upgrade HPnp 312 SG Jun-10 108SP 2.36%9.471,009 (224.102) Huntington: UL Clean Air. NOx 312 SG Nov-10 108SP 2.36%9.34,367 (221,106) Jim Bndger: UL Reheater Replacement 10 312 SG Jun-10 108SP 2.366%8,067,849 (190.901) Huntington: U 1 Economizer Replacement 312 SG Nov-I 0 108SP 2.366%8,011.393 (189.565) Huntington Water Effciency Mgt Project 312 SG Jun.l0 108SP 2.366%7.614,56 (180,175) Jim Bndger: UL Clean Air - NOx 312 SG Jun-l0 108SP 2.366%7.086.474 (187.679) Hunler. 301 Economizer Replacement 312 SG Apr-l0 108SP 2.366%6,301,709 (149,110) Huntington: UL Bollr FiniSh SH Pendant Repiacement 312 SG Nov-l0 I08SP 2.366%6.147.658 (145,465) Jim Bndger: UL Generator Rewind 312 SG Jun-l0 108SP 2.366%6,145.656 (145,18) Hunter: 301 Low Temp. SH Replacement 312 SG Apr-I 0 108SP 2.36%5.470.067 (129.32) Dave Johnston: U3 - Horizontal SH Replace 312 SG May-I 0 108SP 2.366%5.088.802 (120.411) Steam Production Total 607,878,794 (14,363,564) Hydro Production INV 11.5 Lemol 1 Forebay Expansion & We 332 SG.p Aug-10 I08HP 2.135%5.897.367 (125,881) Hydro Production Total 5,897,367 (125,881) Other Production Dunlap i Wind Project 343 SG Nov-l0 1080P 4.052%261.183,699 (10,58,269) Other Production Total 261,183,699 (10,584,269) Transmission Populus to Terminal (Populus to Ben Lomond)365 SG Nov-I 0 108TP 2,010%405,230,248 (8.143.863) Populus to Terminal (Populus to Ben Lomond)355 SG Oct-I 0 108TP 2.010%144,568,559 (2.905,384) PopuluS tc Terminal (Ben Lomond to Terminal)355 SG Mar.IO 108TP 2.010%190.877.118 (3.836,43) Populus to Termnal (Ben Lomond to Termnal)355 SG Apr-IO 108TP 2.010%7.340,277 (147.517) Three Peaks Sub: Install 345 kV Substation - Phase II 355 SG Jun-l0 I08TP 2.010%51,134,840 (1,027.653) Camp Wiliams - 90th South Double Circut 345 kV line 355 SG Dec-l0 108TP 2.010%45.600,000 (916.20) Red Butt -St George 138 kv dbl ckt, (345 kv Const)355 SG May-l 0 108TP 2.010%21,038.986 (422.819) Pinto 345 kV Senes Capacitor 365 SG Nov-I 0 108TP 2.010%19,500.463 (391.899) Dunlap Rach Wind Farm Phase 1 Interconnection 365 SG AugI 0 108TP 2.010%11,130,000 (223.679) Uppr Green River Basin SuperiOr Project - Transmission Part 355 SG Decl0 108TP 2.010%10.025,204 (201.476) Oquirr - New 345-138 kV Sub & 138 kV Switchyard 355 SG Jun-l0 108TP 2.010%8.416,078 (169.137) Parrish Gap Canst Nw 23069kV Sub 355 SG Jun-l0 I08TP 2.010%8.34.559 (167.620) Line 37 Conv to 115kV Bid Nickel Ml Sub - Trans 355 SG Mar-I 0 108TP 2.010%7.962,605 (160,024) Chappel Creek 230 kV Cimerex Energy 20 MW Phase II 355 SG Dec-I 0 108TP 2.010%5,496,321 (110,459) Communit Park Convert to 115-12.5 kV - Transmission Part 355 SG OctI 0 108TP 2.010%5,286.621 (106.245) Transmission Total 941,947,879 (18,930,257) Intangible TriP 11 Energy Trading Systems Capital 303 SG Dec-I 0 1111P 4.020%11.470.408 (461.144) Intangible T otai 11,470,408 (461,144) Mining Deer Creek-Reconstruct Longwall System 399 SE Dec-l0 108MP 3.608%23,905.000 (862,608) Mining Total 23,905,000 (862,608) 1,852,283,166 (45,347,723) Reff8.6.1 Rel# 6.2 Rocky Mountain Power PAGE 6.3 Idaho General Rate Case. December 2009 Hydro Decommissioning TOTAL IDAHO ACCOUNT ~COMPANY FACTOR FACTOR %ALLOCATED REF# Allocation Correction to Booked Reserve Depreciation Reserve 108HP 1 (36,245)SG-P 5.508%(1,997)6.3.2 Depreciation Reserve 108HP 1 36,245 SG-U 5.508%1,997 6.3.2 Adjustment to Reserve Depreciation Reserve 108HP 3 (1,119,499)SG-P 5.508%(61,668) Depreciation Reserve 108HP 3 (1,350,550)SG-U 5.508%(74,395) (2,470,049)(136,063)Below Adjustment to Reserve for Forecast Spend I Accrual Detail: Dec 2009 Year End Reserve Balance (12,813,989) Dec 2010 Year End Reserve Balance (15,284,037)Adjustment to Reserve (2,470,049) 6.3.1 6.3.1 6.3.1 Description of Adjustment: In the current depreciation study effective Jan. 1, 2008, the Company proposed to establish a decommissioning fund in order to build up a reserve for possible decommissioning of some of the remaining smaller hydro plants. The $19.4 milion estimate included the recovery of $6.5 milion for Cove and American Fork, as well as the accrual of an estimated decommissioning fund for Condit and other small hydro facilities that have a probability of being decommissioned during . the next ten years. The decommissioning reserve balance is adjusted to a December 2010 year end balance through this adjustment. Rocky Mountain Power Idaho General Rate Case. December 2009 Hydro Decommissioning Spending, Accruals, and Balances - Total Resources (East and West Sides) Total Resources December-08 79,976 (297,898)(10,234,242) January-09 125,572 (297,898)(10,406,568) February-09 (37,556)(297,898)(10,742,022) March-09 189,347 (297,898)(10,850,573) April-09 53,930 (297,898)(11,094,542) May-09 59,853 (297,898)(11,332,587) June-09 100,860 (297,898)(11,529,625) July-09 45,031 (297,898)(11,782,492) August-09 142,008 (297,898)(11,938,382) Septem ber-09 136,997 (297,898)(12,099,284) October-09 105,517 (297,898)(12,291,665) November-09 34,374 (297,898)(12,555,189) December-09 39,099 (297,898)(12,813,989)Ret 6.3 Total Resources January-10 26,880 (297,898)( 13,085,007) February-10 51,350 (297,898)(13,331,555) March-10 156,250 (297,898)(13,473,203) April-10 156,250 (297,898)( 13,614,852) May-10 156,250 (297,898)(13,756,500) June-10 128,750 (297,898)(13,925,648) July-10 77,500 (297,898)(14,146,046) August-10 66,500 (297,898)(14,377,444) September-10 63,750 (297,898)(14,611,593) October-10 73,750 (297,898)(14,835,741) November-10 73,750 (297,898)(15,059,889) December-10 73,750 (297,898)(15,284,037)Ret 6.3 Total Resources 12 ME Dec 2010 Spending Accruals 1,104,730 (3,574,779) Adjustment to Reserve Dec-2010 Year End Balance (15,284,037) Ref 6.3 (2,470,049) Ref 6.3 Page 6.3.1 Rocky Mountain Power Idaho General Rate Case - December 2009 Hydro Decommissioning Corrections to booked data 12 Months ended December 2009 Page 6.3.2 Dec 2009 Dec 2009 Adjustment to Balance Balance Dec 2009 Accumulated Depreciation Booked Page Ref. Actuals Balance 108 I SG-P (15,880,185)B17 pçi 14 (15,916,430\(36,245) 108 I SG-U 3,066,196 B17 pg 14 3,102,442 36,245 To 6.3 To 6.3 During 2008 several entries were made to FERC locations that incorrectly assigned the balance on an Eastlest basis. This adjustment is necessary to correctly assign accumulated depreciation related to Hydro Decommissioning. IDAHO REVISED PROTOCOL Page 7.0 Totl Tax Adjustments (Tab 7) TOTAL 7.1 7.2 7.3 7.4 7.5 7.6 Adjusl Idaho Slate Accumulaled Proper Tax Renewable Enery Investment Tax Deferred Incóme Total Normalizd Interesl True Up Expense Tax Credit Credit AFUDC Equit Taxes 10 Actual 1 Operabng Revues: 2 General BUSIness . Revnues 3 Interdepartental 4 Speal Sales 5 Other Operbng Revenues 6 Total Operbng Revenues 7 8 Operabng Expenses: 9 Steam Proucbon 10 Nucler Proucbon 11 Hydro Produeon 12 Oth power Supply 13 Transmission 14 Distribubon 15 Custom Acounbng 16 Customer Service & Info 17 Sales 18 Adminislrative & Generl 209.996 19 Total O&M Expenes 209.996 20 Deprelabon 21 Amortion 22 Taxes Other Than Incoe 413,992 413.992 23 Incoma Taxes: Federal (4.118,90)(59.298)(138.319)(3,796.782)(53.29) 24 State (114.133)(8.58)(18,795)(70.472)(7,274) 25 Deferred Income Taxes 229.019 6,775 26 Investmnt Tax Credit Adj. 27 Mise Revenue & Expense 28 Totl Operating Expenses:(3,379.215)(67.356)256,878 (3.860.479)(60.803) 29 30 Operating Rev For Retum:3,379.215 67.356 (256,878)3,860.479 60.803 31 32 Rate Base: 33 Elecc Plat In Servic 34 Plant Held lo Future Us 35 MI~cDeferd Debits 36 Elee Plant Ac Adj 37 Nuclear Fuel 36 Preayments 39 Fuel Stoc 40 Maleral & Supplies 41 Wor1lng Capital 42 Weatheritio,n loans 43 Mise Rate Base 44 Total Electric Plant: 45 46 Deducbons: 47 Accum Prov For Depre 48 Accum Prov For Amort 49 Atcum Def Income Tax (898.818)458,355 50 Unamorzed irc (184.142)(184.142) 51 Customer Adv For Const 52 Customer Servce Deposit 53 Miscellaneo Deductios 54 55 Total DeduCbons:(1.082.96)(184.142)458.355 56 57 Totl Rate Base:(1.082.960)(184,142)458,355 56 59 60 Estimated ROElmpacl 1.188"1 0.023"1 .0.088"1 1.330"1 0.004%0.021%-0.009"1 61 62 63 84 TAX CALCULATION: 65 66 Operating Revenue (623.988)(413.992) 67 Other Deducbons 68 Interest (AFUDC)160.213 160.213 691nlerest 177.481 177.481 70 Schedule "M" Addlbons 71 Schedule "M" Deductions 72 Income Before Tax (961.683)(177.481)(413.992)(160.213) 73 74 State Income Taxes (114,133)(8.05)(18.795)(70,472)(7,274) 75 76 Taxable Income (847.551)(169,424)(395.197)70,472 (152,940) 77 78 Federal Income Tax - Calculated (296.643)(59,298)(138.319)24.665 (53.529) 79 Adjustents to Calculaed Tax: 80 Renewable Energy Tax Credijs (3.821,447)(3.821.447) 81 Federal Income Taxes (4.118.090)(59.298)(138,319)(3.796.782)(53.529) 1 Operating Revenues: 2 General Business Revenues 3 Interdepartental 4 Specal Sales 5 Other Operating Revenues 6 Total Operating Revenue 7 8 Operating Expenses: 9 Steam Producton 10 Nucr Production 11 Hydro Producon 12 Other Power Supply 13 Transmission 14 OistMbutlon 15 Customer Accounting 16 Customer Serviee & Info17 Sal 18 Administrative & General 19 Total O&M Exenses 20 Depreciation 21 Amorzation 22 Taxes Other Than Ineoe 23 inc:me Taxes: Fèder24 State 25 Defer Inco Taxes 26 Investment Tax Credit Adj. 27 Mise Revenue & Exense 28 T olal Operating Exenses: 29 30 Opeating Rev For Retm: 31 32 Rate eas.: 33 Eleete Plant In Serlee 34 Plant Held for Future Use 35 Mise Deferred Debits 35 Else Plant Aeq Adj 37 Nuelar Fuel 38 Prepayments 39 Fuel Stok 40 Materal & Supplies 41 Woring Capijal 42 Weatherition Loans 43 Mise Rate Base 44 Totl Elec Plant: 45 46 Dedctons: 47 Aeum Pro For Oepre 48 Accum Prov For Amort 49 Aceum Deflneome Tax 50 Unamortize ITC 51 Customer Adv For Canst 52 Custom"r Servee Deposits 53 Miscellaneos Deuctns 54 55 Total Dedons: 56 57 Total Rate Base: 58 59 60 Estimated ROE impact 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 67 Other Deductons 68 Interet (AFUDC) 69 Interest 70 Schedule "M" Additions 71 Schedule .M" Deductions 72 Income Before Tax 73 74 State Income Taxes 75 76 Taxable Income 77 78 Federal Income Tax - Caleulated 79 Adjustment to Calculated Tax: 80 Renewabl Energy Tax Credit 81 Federllncme Taxes 98.171 209.996 209.996 (70.162) (9.534) 124.073 98.171 254.374 (98.171)(254.374) (1.259.002)(98.17) (1.259.002)(96.17) (1.259.02)(98.17) 0.025%-0.032%-0.088%0.00%0.0010 0.0010 0.000% (209.996) (209.996) (9.534) (200,462) (70.162) (70.162) Rocky Mountain Power Idaho General Rate Case . December 2009 Interest True Up Adjustment to Expense: Other Interest Expense - Type 1 Other Interest Expense - Type 2 Other Interest Expense - Type 3 Adjustment Detail: Type 1 Jurisdiction Specific Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense Actual Interest Expense Total Interest True-up Adjustment Type 2 Jurisdiction Specific Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense Type 1 Interest Expense Total Interest True-up Adjustment Type 3 Jurisdiction Specific Adjusted Rate Base Weighted Cost of Debt: Trued-up Interest Expense Type 2 Interest Expense Total Interest True-upAdjustment Description of Adjustment: TOTAL ACCOUNl Type COMPANY 427 427 427 1 2 3 (2,680,286) 7,223 2,850,544 177,481 PAGE 7.1 IDAHO FACTOR FACTOR % ALLOCATED REF# ID ID ID Situs Situs Situs (2,680,286) Below 7.223 Below 2,850,54 Below 177,481 2.18 566.045,341 1.3 .2.818% 2.1 15,950,705 1.0 18,630,991 2.18 (2.Mo,286) 1.3 566,301,670 1.3 2.818%2.1 15,957,928 1.3 15,950,705 1.3 7,223 1.3 667,459,415 2.2 2.818%2.1 18,808,472 2.18 15,957,928 1.3 2,850,544 1.3 This adjustment synchronizes interest expense with the jurisdictional allocated rate base by multiplying the rate base by the Company's weighted cost of debt. Rocky Mountain Power Idaho General Rate Case. December 2009 Propert Tax Expense PAGE 7.2 Adjustment to Tax: Taxes OtherThan Income TOTAL ACCOUN1 ~ COMPANY IDAHO FACTOR FACTOR % ALLOCATED REF# 408 3 7,677,591 GPS 5.3922%413,992 7.2.1 Description of Adjustment: This adjustment normalizes the difference between actual accrued property tax expense and proforma property tax expense resultng from capital additions through 2010. Rocky Mountain Power Idaho General Rate Case. December 2009 Property Tax Adjustment Summary Page 7.2.1 FERC Account GIL Account Co. Code Factor408.15 579000 1000 GPS Total Accrued Propert Tax .12 Months End. December 2009 Total 87,317,409 87,317,409 Ref Propert Tax Exp. for the Twelve Months Ending Dec 2010 94,995,000 See Confidential Exhibit Less Accrued Property Tax - 12 Months Ended December 31, 2009 (87,317,409) 7,677,591 Ref 7.2Incremental Adjustment to Propert Taxes Rocky Mountain Power PAGE 7.3 Idaho General Rate Case - December 2009 Renewable Energy Tax Credit TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Tax: FED Renewable Energy Tax Credit 40910 1 (43,720,761)S8 5.5085%(2,408,357) FED Renewable Energy Tax Credit 40910 2 (17,873,583)S8 5.5085%(984,566) FED Renewable Energy Tax Credit 40910 3 (7,779,326)S8 5.5085%(428,524) (69,373,671 )(3,821,447) 7.3.1 UT Renewable Energy Systems Tax Credit 40911 1 (307,545)S8 5.5085%(16,941) 7.3.1 OR Business Energy Tax Credit 40911 1 (545,197)S8 5.5085%(30,032) OR Business Energy Tax Credit 40911 2 (34,996)S8 5.5085%(1,928) OR Business Energy Tax Credit 40911 3 (391,600)S8 5.5085%(21,571) (971,793)(53,531) 7.3.1 Deferred Tax Expense - OR BETC 41010 1 (119,974)OTHER 0.0000% Deferred Tax Expense - OR BETC 41010 1 (348,313)IBT 8.5092%(29,638) Deferred Tax Expense - OR BETC 41110 1 164,200 OTHER 0.0000% Deferred Tax Expense - OR BETC 41110 1 427,931 IBT 8.5092%36,413 123,844 6,775 Description of Adjustment: This adjustment normalizes federal and state renewable energy production tax credits and other state tax credits the Company is entitled to take asa result of placing qualified generating plants into service. The federal PTe is based on the generation of the plant, and the credit can be taken for ten years on qualifying property. The Utah state PTe is based on the generation of the plant, and the credit can be taken for four years on qualifying property. The Oregon BETe is based on investment, and the credit is taken over a 5 year period on qualifying property. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 0 9 Re n e w b l e E n e r g y T a x C r e d i t C a l c u l a t i o n FE D lJ De s c n o t l o n Am o u n t Hi :'. , JC B o y l e 8, 9 1 7 , 4 7 0 Ty p e 1 Fa c t o r ( i n f l a t e d t a x p e r u n i t ) 0. 0 1 1 98 , 0 9 2 Wi n d l e q l h e r n a l :: Blu n d e l l B o t t o m i n g C y c e K W h 87 . 8 7 0 , 1 0 5 Ty p e 1 87 , 8 7 0 , 1 0 5 Gle n r o c k K W h 32 3 , 7 9 8 . 8 2 2 Ty p e 1 Gle n r o c k I L L K W h 12 4 , 4 0 8 , 9 6 1 Ty p e 2 Go o d n o K W h 26 6 , 8 8 7 , 0 0 1 Ty p e 1 Hi g h P l a i n s W i n d 30 9 . 3 6 9 , 9 8 1 Ty p e 2 Le a n i n g J u n i p e r 1 K W h 30 5 , 4 7 3 , 2 1 5 Ty p e 1 Ma r e n g o KW h 39 3 , 1 3 5 , 9 1 4 Ty p e 1 Ma r e n g o II K W h 18 7 . 2 2 5 , 8 2 1 Ty p e 1 Mc F a d d e n R i d g e 86 , 0 6 2 . 8 6 7 Ty p e 2 Ro l l n g H l l s K W h 29 2 , 5 9 3 , 7 9 8 Ty p 2 Se v e n M i l e K W h 34 9 . 5 9 5 , 6 4 9 Ty p e 1 Se v e n M i l e I I K W h 68 , 8 6 2 , 0 7 1 Ty p e 1 Du n l a o i W i n d K W h 35 3 6 0 5 7 2 9 . Tv n e 3 T o l a l K W h P r o d u c U o n 31 4 8 8 8 9 9 3 4 87 8 7 0 1 0 5 Fa c t o r ( i n f l a t e d t a x p e r u n i t ) 0. 0 2 2 0. 0 0 3 5 69 2 7 5 5 7 9 To t a l T - 1 - 2 - 3 30 7 5 4 5 Re f #7 . 3 ': . ... . : . : . : . . , :.. ; .. . . . , . : . . .: 2B .. . . : . . . i. i . .' Qß .. 12 M o n t h E n d i n g BE T C 20 0 6 20 0 7 20 0 8 20 0 9 20 1 0 20 1 0 12 1 1 1 2 0 1 0 Le a n i n g J u n i p e r PÇ L i g h t i n g Tr a i t p a s s e Tr a n s i t P a s e s Tr a n s i t P a s s e s Tr n s i t P a s s e s lè m o ! o H y d r o Tra n s i t P a s s e s Am o r t z a t i o n In v e s t m e n t 10 , 0 0 0 . 0 0 0 24 , 3 6 6 26 6 , 3 6 8 27 5 , 1 0 7 33 8 . 0 7 1 34 9 , 9 6 9 3, 5 4 6 . 0 0 37 0 , 0 0 0 35 % C r e d i t 3, 5 0 0 , 0 0 0 8, 5 2 8 93 , 2 2 9 96 , 2 8 7 11 8 , 3 2 5 12 2 , 4 8 9 1, 7 7 3 , 0 0 0 12 9 . 5 0 0 Am o r t z a t i o n 12 / 3 1 1 2 0 0 6 1,0 0 0 . 0 0 0 2,4 3 7 26 , 6 3 7 12 / 3 1 1 2 0 0 7 1,0 0 0 . 0 0 0 2,4 3 7 26 , 6 3 7 27 , 5 1 1 61 3 0 / 2 0 0 8 25 0 . 0 0 0 60 9 6, 6 5 9 13 , 7 5 5 12 1 3 1 1 2 0 0 8 25 0 . 0 0 0 60 9 6, 6 5 9 13 , 7 5 5 33 , 8 0 7 61 3 0 1 2 0 0 9 25 0 , 0 0 0 60 9 6, 6 5 9 6, 8 7 8 16 , 9 0 12 1 1 1 2 0 0 9 25 0 , 0 0 0 60 9 6,6 5 9 6,8 7 8 16 . 9 0 3 34 , 9 9 7 . 61 1 2 0 1 0 25 0 . 0 0 0 60 9 6,6 5 9 6,8 7 8 8,4 5 2 17 , 4 9 8 17 7 . 3 0 0 , 3 7 , 0 0 0 I 46 7 , 3 9 6 12 1 1 1 2 0 1 0 25 0 0 0 0 60 9 6,6 6 0 6,8 7 8 8,4 5 2 17 , 4 9 8 17 7 3 0 0 50 4 . 3 9 7 12 1 3 1 1 2 0 1 1 13 , 7 5 4 16 , 9 0 4 17 , 4 9 8 35 4 , 6 0 0 37 , 0 0 0 12 1 3 1 / 2 0 1 2 16 , 9 0 3 17 , 4 9 7 35 4 . 6 0 18 , 5 0 0 12 1 1 1 2 0 1 3 17 , 4 9 7 35 4 . 6 0 0 18 , 5 0 0 12 / 3 1 1 2 0 1 4 35 4 , 6 0 0 18 , 5 0 0 12 1 1 1 2 0 1 5 T o l a l U t i l z e d 3, 5 0 0 , 0 0 0 8, 5 2 8 93 , 2 2 9 96 , 2 8 7 11 8 , 3 2 5 12 2 , 4 8 5 1,7 7 3 , 0 0 0 12 9 , 5 0 0 *T r a n s i t " a s s e s a e n e r a t e d I n A u a o f e a c h V e a r Su m m a r y of F e d e r a l C r e d i t b y T y p e Ty p e 1 Ty p e 1 Ty p e 2 Ty p e 3 ~98 , 0 9 2 43 , 6 2 2 , 6 6 9 = 17 . 8 7 3 , 5 8 3 7.7 7 9 , 3 2 6 69 , 3 7 3 , 6 7 1 Re f #7 . 3 JS8, 9 1 7 , 4 7 0 1,9 8 2 , 8 4 8 , 5 9 8 81 2 , 4 3 5 , 6 0 7 35 3 , 6 0 5 , 7 2 9 3, I 5 7 , 6 0 7 , 4 0 4 ~X . 0 1 1 X. 0 2 2 X. 0 2 2 X. 0 2 2 OR B E T C OR B E T C OR B E T O Ty p e 1 Ty p e 2 Ty p e 3 54 5 , 1 9 7 34 , 9 9 6 ,6 0 0 79 3 'I Pa g e 7 . 3 . 1 Rocky Mountain Power Idaho General Rate Case - December 2009 Idaho State Investment Tax Credit PAGE 7.4 TOTAL ACCOUNl ~ COMPANY IDAHO FACTOR FACTOR % ALLOCATED REF# Adjustment to Tax: Idaho -ITC 255 (2,164,049)1ST 8.5092%(184,142) 7.4.1 Description of Adjustment: This adjustment normalizes Idaho state investment tax credit the Company has taken as a result of placing propert into service. The tax credit is based on the plant placed in service, and the credit is usually utilized in a subsequent period depending on the availability of Idaho state taxable income. Since PacifiCorp is a 46(f)(1) Company, the ITC unamortized balance is what is reflected in results of operations as a rate base reduction. Rocky Mountain Power Page 7.4.1 Idaho General Rate Case - December 2009 IdahQ - Investment Tax Credit (ITC) Amortization Adjustment. Summary (E-G) A B C 0 E F G H Generated To Utlized to Amortized to Unamortized Generated Date Unutilzed Utlized Date Amortized Date But Utilzed Yr-Yr Avg Ref 1992 $586,035 $586,035 $447,026 $ 139,009 $139,009 $4,634 $4,634 $134,375 1993 $160,034 $746,069 $66,476 $ 540,58 $679,593 $23,167 $27,801 $651,792 $393,084 1994 $95,054 $841,123 $1,848 $ 159,682 $839,275 $28,566 $56,367 $782,908 $717,350 1995 $526,562 $1,367,685 $33,408 $ 495,002 $1,334,277 $45,068 $101,435 $ 1,232.842 $1,007,875 1996 $391,295 $1,758,980 $1,848 $ 422,855 $1,757,132 $59,202 $160,637 $ 1.596,95 $1,414,669 1997 $222,807 $1,981,787 $2,287 $ 222,368 $1,979,500 $66,616 $227,253 $ 1,752,247 $1,674,371 1998 $332,201 $2,313,988 $189,115 $ 145,373 $2,124,873 $71,465 $298,718 $ 1,826,155 $1,789,201 1999 $177,341 $2,491,329 $233,862 $ 132,594 $2,257,467 $76,037 $374,754 $ 1,882,713 $1,854,434 2000 $148,753 $2,640,082 $267,001 $ 115,614 $2,373,081 $80,093 $454,847 $ 1,918,234 $1,900,473 2001 $174,914 $2,814,996 $441,865 $50 $2,373,131 $80,095 $534,942 $ 1,838,189 $1,878,211 2002 $159,742 $2,974,738 $601,557 $50 $2,373,181 $80,097 $615,039 $ 1,758,142 $1,798,165 2003 $525,855 $3,500,593 $ 1,127,362 $50 $2,373,231 $80,099 $695,138 $ 1,678,093 $1,718,118 2004 $593,452 $4,094,045 $ 1,425,989 $ 294,825 $2,668,056 $91,58 $786,718 $ 1,881,338 $1,779.716 2005 $578,273 $4,672,318 $ 1,640,194 $ 364,068 $3,032,124 $105,197 $891,915 $ 2,140,209 $2.010,774 2006 $593,136 $5,265,454 $ 2,015,439 $ 217,891 $3,250,015 $113,267 $1,005,182 $ 2,244,833 $2,192,521 2006.1 $494,926 $5,760,380 $ 2,510,365 $3,250,015 $.$1,005,182 $ 2,244,833 $2,244,833 2007 $737,121 $6,497,501 $ 2,954,885 $292,601 $3~542,616 $124,461 $1,129,644 $ 2,412,972 $2,328,902 2008 $1,549,142 $8,046,643 $ 4,504;027 $.$3,542,616 $124,461 $1,254,105 $ 2,288,511 $2,350,741 2009 $506,257 $8,552,900 $ 5,010,284 $$3,542,616 $124,461 $1,378,567 1$ 2,164,0491 $2,226,280 Ref 7.4 2010 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $1,503,028 $ 2.039,88 $2,101,819 2011 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $1,627,489 $ 1,915,127 $1,977,357 2012 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $1,751,951 $ 1,790,665 $1,852.896 2013 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $1,876,412 $ 1,666,204 $1,728,434 2014 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $2,000,874 $ 1,541.742 $1,603,973 2015 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $2,125,335 $ 1,417,281 $1,479,512 2016 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $2,249,796 $ 1,292,820 $1,355,050 2017 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $2,374,258 $ 1,168,358 $1,230,589 2018 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $2,498,719 $ 1,043,897 $1,106,127 2019 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $2,623,181 $919,435 $981,666 2020 $8,552,900 $ 5,010,284 $3,542,616 $124,461 $2,747,642 $794,974 $857,205 2021 $8.552,900 $ 5,010,284 $3,542,616 $124,461 $2,872,104 $670,512 $732,743 2022 $8,552,900 $ 5,010,284 $3,542,616 $104,413 $2,976,517 $566,099 $618,306 2023 $8,552,900 $ 5,010,284 $3,542,616 $99,002 $3,075.519 $467.097 $516,598 2024 $8,552.900 $ 5,010.284 $3,542.616 $95,832 $3.171,350 $371,266 $419.181 2025 $8,552,900 $ 5.010,284 $3,542,616 $78,241 $3,249,592 $293,024 $332,145 2026 $8.552,900 $ 5.010,284 $3,542,616 $65,196 $3,314,787 $227,829 $260,426 2027 $8,552,900 $ 5,010,284 $3,542,616 $57,766 $3,372,554 $.170,062 $198,945 2028 $8,552.900 $ 5,010,284 $3,542,616 $46,406 $3,418,960 $123,656 $146.859 2029 $8.552,900 $ 5,010,284 $3,542.616 $39,639 $3,458,599 $84,017 $103,837 2030 $8,552.900 $ 5,010,284 $3.542,616 $33,918 $3,492,516 $50,100 $67,059 2031 $8,552,900 $ 5,010,284 $3,542,616 $27,230 $3,519,746 $22,870 $36,485 2032 $8,552.900 $ 5,010,284 $3,542.616 $21,314 $3.541.060 $1,556 $12,213 2033 $8,552,900 $ 5,010,284 $3.542,616 $1,556 $3,542,616 $-$778 2034 $8,552,900 $ 5,010,284 $3,542,616 $.$3,542.616 $$ 2035 $8,552.900 $ 5,010,284 $3.542,616 $.$3,542.616 $$ 2036 $8,552,900 $ 5,010,284 $3,542.616 $.$3.542,616 $-$ 2037 $8.552,900 $ 5.010,284 $3,542,616 $$3,542,616 $-$ 2038 $8,552,900 $ 5,010,284 $3,542,616 $$3,542.616 $$ 2039 $8,552,900 $ 5,010,284 $3,542,616 $.$3,542,616 $$ 2040 $8,552,900 $ 5,010.284 $3,542,616 $$3,542.616 $-$ Rocky Mountain Power Idaho General Rate Case. December2009 AFUDC Equity TOTAL ACCOUNT ~ COMPANY Adjustment to Tax: AFUDC - Equity 419 3,017,342 Description. of Adjustment: . PAGE 7.5 IDAHO FACTOR FACTOR % ALLOCATED REF# SNP 5.3098%160,213 This adjustment brings in the appropriate level of AFUDC - Equity into results to align the tax Schedule M with regulatory income. Rocky Mountain Power PAGE 7.6 Idaho General Rate Case. December 2009 Adjust Accumulated Deferred Income Taxes to Actual TOTAL IDAHO ACCOUNT.~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Remove Base Period Amounts 190 1 (35,897,842)SG 5.5085%(1,977,432) 190 1 (4,380,987)NUTIL 0.0000% 282 1 2,336,392,080 DITBAL 6.0202%140,655,521 2,296,113,251 138,678,089 7.6.1 Replace Base Period Amounts 282 1 (56,470,338)CA Situs 282 1 (1,032,376)FERC Situs ) 282 1 (138,219,734)ID Situs (138,219,734) 282 1 (648,426,881)OR Situs 282 1 (5,433,808)OTHER 0:0000% 282 1 (986,586,568)UT Situs 282 1 (159,148,238)WA Situs 282 1 (245,809,941 )WY-AII Situs 282 1 (54,985,367)WY-AII Situs (2,296,113,251 )(138,219,734) 7.6.1 Description of Adjustment: This adjustment aligns the Company's original jurisdictionally allocated accumulated deferred income taxes related to depreciable and amortizable assets with actual deferred income tax expense from the Power Tax system. Rocky Mountain .Power Idaho General Rate Case -December 2009 Adjust Accumulated Deferred income Taxes to Actual PAGE H.1 Accoont Book Tax DiferenceSAP FERC Descl'Dtion # Factor 1213112009 .. ~m~ i~g19!i()n~~I:.~.ri:lix_lnt,:IIi~R~!!!L...._.,....~_....._... ............. ......_...... _. ...~iHH..-... .-.. .ï;¡~¥iC-..... ......l~SßI!T,84?1.... ..... ...foaHnSHLJTax.lni.:Ta~RElnt+.e()()ki:pl. ... . . . ...... ........ .(4,380,987)... ..28Ie!J§. __..?a?j..... ~Q~~ÇllPJtllli!E(jI.llb.l)!çl)s!Sf()r.fO~rtll~il1put......_____..._ja$:i~a~..Qi:rI3~t;: ...... (e,.9.ee,t~'!) ....8!,e.9~.. ...._?8.?:.:.__B.~!2 Adj: De..!El£Ít~E~.:~r()~'\!!~~..._._...._..____.___. ...._.: 05:.:.2§"_. _..~A~_._ _!9?&§!,§2!. ... 287~OS. .... 282..1.... B.ei()k()ElprEl£i~i()n.........__..._......._..............1Q.S:1?..L..........gi:El..L,.....J2,,1.~&3SÆ6,) .. 287605 282.1 Tax Depreciation ...106,.125.__ .... DITB...~ .... 3,047,028,895 .. .287695.. ?a?.: .9IA(;....... ....... ....................... ...1Q.6,.230 ....P.ITB...L.Oe9.,ee9.,772) -1~ý~&~... .....~~H-... :~rifi~#t~¡~ii~~:llllcn..._.__.__.... .-------=:.. ......... ......_....:::=J~tl~~=.:.. :::=-:~tf~L':::: "--"''''-:d~:~~H~'¥j287605 282.1 AFUDC 105.141 DITBAL 133,222,5322a7eQ~.. .... . 28?1,;voigeg(;osts............. ..... ........ .J(j5:i4? ...... .... ........j:irfBAL. ...... ....... ...... .( 11S,9s2,739) ..?E6,Q.~... ...?6,?,L. §.r:.l)~).£n Pro'p,Qi.s.e!,.si~eii:......._._................~._.._ .._....2.Q.S,!g...._ _.l)..!!l~L._. _.... 6S.,SaZ~?6,!J 287605 .28?,1.. 9eia.!~JI1~Elv.ElIl)!?riEl.nL............ ....... ....196,,26,6,...._ .........Q!.!eAL. ...... 4.487,495287605 282.1 Coal Mine Extension 105.170 DITBAL 3.337,81928760S 282.1 RemovaïCõSïï iÓS:175ÓïTBAC107:êó5,63 "3~ffE =.=ilR-: ~:~~~~~if~~:~~:"~~.==:::~=~.~=~:~-..===~====~ :=::::.~~t~I=:~.= .:==~~L=':. .:.~~:::~~=~:::::IHI~l~l 2876Q5 . 28.?.1 .. R~E::S.El~.1Z.'!.I?El(ju.çtiQl...._. .... .............. .....3?Q,?1a...P.ITBAL ........ 10,404.917. ?~7~OS.. ......?8.?,t... .R~P!lIrê.I?(j~£li211_._..._.--_._.......__.._._..___ ...__._.... .__.!Qe,2..?~........_ ...._QIT_B"'... . ..........9.3,2.1:3,3Z3_.?1l76q~.. _._..?8.?:.._ Sec. 481a Adjustment.. Repair Deduction...____.__. _._':.Q5.123 __ ...~~__ ~_.___..lq¿~.2..ZP.? ...i~~~~~. .... ......~l1+.. fÕ~i!~~~Ro~f.T~~I~~!ll't_sales...-.-.-_........ ..._-..-............~f.~;--._--.~~~~E-_..-........_..(l.~~H~§)Remove Base Period Amounts 2.296,113,251 Ref 7.6 ... -.:.:.... ...._,?6,?..:._ ~EcumiJl!~.QE1erred 1'!.~2~axes :.!!!!'!.1f.L.____ .--:::::____ _.-.A-___.. __--~1Z.Q.~.:,a......... - - - ..... 282.1._A.C£u.Il.u.!lite.a.l?ef~!C.Ln~El.lii~~~fr21?.!xJE.eR_ÇL.....__.__.____ ...__._._........_....___I!õB£._. _.....____..!,Q:g:3?.61282.1 AccullulatEldQeferredlnceilTeT!lxEls::~p.ert(Il)L. -::.::...._.... .._......I.I?...... .... ...J1aa,?192:34J - - - - ... 282,2.... Aç~~niulatedl?e.fElrredll1~eill~!axEls_:f'eip~rtJ9R)..........._......_. .._.......::.::.:............... .____913.. ....... ....J~~il:?e,!8.1J ...:.:: -.:....... .....?8..:L. ..£~~ri~JElE..I?El!El'!ea_i.'!E..l)ni":rllX!.s_::.!'r£e..'.LQl'eBL._.._.___.__...._.:_:.:_:.__ OTHER ",........ ___~_..__l§..~3.8Q§2 282.1 Ac.niul"tElE i:eferre(jlncÇlrne "l"!'El.s::f'reipertyJU.TL ...._... .., _.... - - .::...._._ .__lJT_.. .. _ .__. . ...I986t5.le,56,8)- - - 282.1 Accumulated DeferrEllncome Taxes:: Prope'!(VYA). - - .:.............. .... .. VYf.. ...... ........ (159,148.238) ..:.. .. ....... i~H ~~~~i~l:âg:t:~:â:~¿~~H~~=~i~lë~~¡~~~~. ............. --: -: _ ..... ~.~...... J~~t~~~:~:?ReDlace Base P",riod Amounts 2.296,113,251 Ref 7.6Net Adiustment . 0 Rocky Mountain Power Idaho General Rate Case. December 2009 Correct Allocation Factor PAGE 7.7 Description of Adjustment: This adjustment corrects an allocation factor on an item of accumulated deferred income taxes, related to the Bridger Coal Company reclamation trust. Reclamation trust earnings are not included in results of operations and this related deferred tax asset is being removed accordingly. Rocky Mountain Power Idaho General Rate Case- December 2009 Income Tax Normalization Adjustment to Expense: Deferred 1 ncome Tax Expense TOTAL ACCOUNl ~ COMPANY 41110 1 98,171 Adjustment to Rate Base: Accum Def Income Tax Balance 1 (98,171 )282 Description of Adjustment: PAGE 7.8 IDAHO FACTOR FACTOR % ALLOCATED REF# ID Situs 98,171 7.8.1 ID Situs (98,171) As described in the testimony and exhibits of Company witness Ryan Fuller, the income taxes in this case have been presented on a fully normalized basis. Accordingly, this adjustment removes the base period Idaho allocated income tax flow-through. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 0 9 In c o m e T a x N o r m a l i z a t i o n A d j u s t m e n t Pa g e 7 . 8 . 1 Sc h e d u l e M T y p e AC R S F e d ÄF u D è " D ë b t F e d ÄF Ü ( ) C ) : ' l U i ~ f e d Av o i d C o s t F e d Ca p l a b ( l r - M & E l M e d i c a r e c: a e T a x D e p r . . . : Ça p i t a l i i : ~ S i ~ k l e a v e CI A C F e d tô a L E x t ~ D e v j e d . Hi g h w y R ~ l o c Se c t i o n 1 7 4 - TË S i ' i 5 0 W E R To t a l Cu r r e n t Bo o k . T a x D i f f e r e n c e 72 6 , 0 1 . 6 6 5 .. . 3 : 2 : 1 1 1 . 6 3 4 57 . 9 9 Ü 6 3 .i 6 ~ : ã ( t ; j ~ 7 ) (1 , 8 0 . 1 . 1 0 6 ) ... ( 4 . 8 f : f : , 2 f : 5 ) (? ~ , f : 1 ~ . 8 4 f : ) j~ 9 , 0 4 f : , 0 8 f : ) . ~ . 2. 1 4 0 . 8 5 7 1. 9 4 9 . 8 6 8 9: 5 2 8 , 6 2 9 . n 4 g ; 6 8 1 67 8 , 5 4 2 . 2 0 9 Ta x Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 9 : F l O W . T H R O U G H Cu r r e n t A l l o c a t e d B o o k - T a x D i f f e r e n c e I 1 : 1 _ . . . T I De f e r r e d I n c o m e T a x E x p e n s e No r m a l i z e d - 1 6 . 2 6 0 . 7 2 9 .. . . . . . . 7 4 3 . 7 0 8 1; 3 8 ; 9 2 3 . ( 1 . 5 ~ 9 . , $ 3 9 ) o .( e ~ , 8 9 9 ) (~ 0 4 . ( J : 3 ! l (8 ¡ ~ : ~ m ~ ~ 21 2 . 8 8 3 "( 3 . 5 3 3 15 . 5 3 3 . 0 7 4 Di f f e r e n c e o (? ~ 3 . 7 0 8 ) (1 . 3 3 8 . 9 2 3 ) .. . . . . . . . . . . . . 0 o 93 . 8 9 9 60 4 , 0 3 1 .. ' 0 (5 2 ; 3 9 3 ) .. . Ò o o 1,4 3 7 . 0 9 4 ' No r m a l i z e d 42 . 8 4 6 . 6 4 3 .. . - Õ o ... . . . . l 4 . ( J 5 6 . 6 4 9 . ) 1 _ ~ . . . . . o o'o i? , ? e ~ , ~ ~ 9 H . . o 94 . 9 3 .5 6 0 . 9 4 1 (9 . 3 1 0 37 . 1 4 2 . 5 7 9 To t a l 42 . 8 4 6 . 6 4 3 1: 5 9 . 6 5 2 3. 5 2 8 . 0 3 2 (4 , 0 5 6 . 6 4 9 ) . ( 1 0 è : 5 3 ( ) (2 4 7 , 4 2 1 ) (1 . 5 9 1 . e ( ) 7 ) (2 . 2 9 3 . 3 3 9 ) 13 8 , 0 5 5 .9 4 . 2 9 3 . 56 0 : 9 4 1 9,3 1 0 40 . 8 2 2 . 7 6 0 . . w . . - . h r o u a h o 1: 9 5 9 . 6 5 2 3. 5 2 8 . 0 3 2 .. . . . . . . . . . . . . . . 0 (1 0 6 . 5 3 0 j (2 4 7 , 4 2 1 ) , (1 , 5 9 1 . 6 0 7 ) "0 13 8 ; 0 5 5 . 0 o o 3.6 8 0 . 1 8 1 Ta x Y e a r E n d e d . D e c e m b e r 3 1 , 2 0 0 9 : N O R M A U Z E D Cu r r e n t C u r r e n t A l l o c a t e d B o o k - T a x D i f f e r e n c e D e f e r r e d I n c o m e T a x E x p e n s e Sc h e d u l e M T v o e B o o k - T a x D i f f e r e n c e T o t a l F l o w - T h r o u a h N o r m a l i z e F l o w - T h r o u g h N o r m a l i z e d D i f f e r e n c e ~~ C 8 C : Ö t b t _ F e d . . . . . . . . . . . . . . _ . . J ~ : * ~ ~ : ~ ~ ~ 4 . ~ : ~ ~ ~ ~ : ~ . . . . . . . . . . . . . _ . . . . . . . . . . J , ' . . . . . . . . . ' ~ I : ~ : ~ . . . . . . . . . . . . - l 6 ' t 4 ~ : ~ ~ . . . ' - ' . ' . . 1 ~ ~ ~ : t ~ J _ _ 0 . . . . . . . . . . . . . . . . . . . . . g AF I l ( ) C _ E q u i t y _ F e d . . . . 5 7 . 9 1 1 1 l ~ . . 3 . . 5 2 8 , 0 3 ? _ . 3 ! ! ) 2 8 . 0 3 2 i . . . . ( ) . _ _ . . , . 0 . . . . . . . . 1 . 3 3 . 8 . 9 2 3 . . ( 1 , 3 3 8 , 9 2 3 ) ~~ ( ) i d _ C o t f e d . _ . . ( 6 8 . 8 ~ ? , 1 ~ 7 ) . . . ( 4 , 0 5 1 1 . 6 4 f : ) . . . . . . . . . . . . . . 0 . . . . ( ~ , 0 5 6 , 6 ~ f : ) . . . ~ ~ . ( 1 , 5 3 f : , ~ 9 ) . . . . . . . . . . . . . ( 1 ß 3 9 . ? 3 f : L 0 C: C l P l a b o r ~ M & E J i c a r e . . . J ~ ß ( ) 2 . 1 0 i i ) . . . . . . . . . . . . . J 1 0 t . 5 3 Q ) . . . . . . . . . . . . . . . . . . . . . . . . O J 1 0 6 . . ! ) 3 0 ) . . . . . . 0 . 0 . . . 0 Ca p T a x ( ) " p r . . . . J ' ! . ~ 9 9 . 2 9 5 L . . J 2 ~ 7 . 4 ? 1 ) . _ O . _ E ~ 7 . 4 ? 1 ) . _ . . . . . J f : 3 . 8 9 9 ) 1 . . . . . ( l l 3 , ~ 9 . 9 ) . . . . _ ( ) Ga ¡ i ~ a l i z e d . S i c k L " a v e . . _ ( 2 6 , f : ~ ~ . l l 9 ) . . . . . . . . . . . . . . . ( 1 , 5 9 1 , 6 0 7 ) . . . . . . . . 0 . . . . . J 1 , ! ) 9 1 . 6 ( ) 7 ) . . . . ( 6 . Q ~ , ( ) ~ l J _ . . . . . . . . . . . . . . . . J 6 ~ . ( ) ~ J ) ( ) CI A c : ~ l ' e d . . . . . . . . . . . . . . . . . ( 4 9 . . ( ) 9 . , ( ) 8 f : ) . ( 2 , 2 9 3 . 3 . 3 9 . ) . . 0 ( 2 , 2 9 3 , 3 ~ f : ) . . . . . . . . . . . . . . j ~ ! ( ) ! 3 4 5 l . . j 8 7 0 , ~ ~ 5 ) I 0 9' L E x _ ( ) e v J e d . . . . . . . . . . . . . . . . . . . . . . . . . . . ? 1 4 ( J . ! ~ ! ) 7 . . . . . . . . . . . . 1 3 ~ . 0 ? 5 . . . . ( ) I . . . . . . 1 3 8 . ( ) ~ ! ) . . . . . . . . . . . . ~ ? ! : 3 f : 3 . . . . ! ) ? , . 3 . 9 3 . ° fi i g l l C l Y R e l o c . . . . . . . . . . . . . J f : 9 . ~ 1 l . . 9 4 , ? l 3 . . . . . . . 0 . f : ' ? f : : 3 . . _ _ . " ~ 5 . 7 8 5 . 3 ! ) , 7 8 5 . . . . . . . . . . . 0 Se c t i o n 1 7 4 9 . 5 2 8 . 6 2 9 5 6 0 . 9 4 1 0 5 6 0 . 9 4 1 2 1 2 . 8 8 3 2 1 2 . 8 8 3 0 TË s T p O W E R ' . . . . 1 1 4 9 . 6 8 1 . . . . . " ( 9 . 3 1 0 " . 0 1 9 . 3 1 0 ' . . . . . . . i 3 . 5 3 3 . i 3 ; 5 3 3 . . . . . 0 To t a 6 7 8 , 5 4 2 . 2 0 9 4 0 . 8 2 2 . 7 6 0 3 , 5 2 8 , 0 3 2 3 7 , 2 9 4 , 7 2 8 1 4 , 1 9 4 . 1 5 1 1 5 , 5 3 3 . 0 7 4 1 , 3 3 8 , 9 2 3 Sc h e d u l e M T AC R S F e d Ai = Ü i 5 C D e l i l F e d . N'i j D G : Ê q u i i j e d Av o i d C o s t F e d Ca P L a b ( l r - M & E 1 M e d i c r e Ca p T a x D e p r . . . . . . ëa p i t a l i z e d S i c k L e a v e Ci Ä ë F e d . Co a I J x ( D e v ~ F e d HI 9 h w a y R e l o c Se c i o n 1 7 4 TE S T PO W E R To t a l Cu r r e n t B. l o k . T a x D i f f e r e n c e o o oo o o °°Õ o o Ó Õ Ta x Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 9 : D I F F E R E N C E Cu r r e n t A l l o c a t e d B o o k . T a x D I f f e r e n c e . . . . . F l o w - T h r o u g h I N o r m a l i z e d /o .. . . . . . . . . . . . . . . . . 1 . . . ( 1 . . 9 5 9 , 6 5 ? ) 1 0,o 10 6 . 5 3 0 24 7 , 4 2 1 1.5 9 1 . 6 0 7 .. . . . . . . 0 (1 3 8 . 0 5 5 ) o Ò o 15 2 . 1 4 9 o 1.9 5 9 . 6 5 2 '0 o Üó 6 . 5 3 9 ) .( 2 4 7 . ~ 2 U (1 . 5 9 1 . 6 0 7 ) . . . . . . . . . . . . . . . . 0 13 8 , 0 5 5 .. . . ' . ' 0 "0 Ò 15 2 . 1 4 9 Pa g e 7 . 8 . 1 De f e r r e d In c o m t a x E x p e n s e Fl o w - T h r o u a h I N o r m a l i z e d Di f f e r e n c e o 74 3 ) Ö l l .. . . . . . . . . 0 o o .. ( 9 3 . 8 9 9 ) (6 ( ) , 0 3 1 ) ° '5 2 . 3 9 3 .. . . . . 0 Ö o 98 . 1 7 1 o o o o o o o o Ö o Ö oõ o 74 3 : 7 0 1 1 .. . . . 0 o o (9 3 , 9 9 ) (0 0 4 . 0 3 1 ) . 0 52 . 3 9 3 .. . . . . Ö o o 98 , 1 il 1 Re f 7. 8 Rocky Mountain Power Idaho General Rate Case. December 2009 Medicare Subisdy PAGE 7.9 TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Expense: Deferred Income Tax Expense 41010 2,300,969 SO 5.3922%124,073 7.9.1 Regulatory Asset Amortization 930 209,996 ID Situs 209,996 Description of Adjustment: The Company fied an application with the Commission to defer and amortize the initial write off related to the change in law. This adjustment includes one year of amortization. Rocky Mountain Power Idaho General Rate Case -December 2009 Medicare Subisdy Basé Period Medicare Subsidy Receivable Federäi&.State' àlended-Statuto -fax Rate Non-Deductible Post-Retirement Benefits PAGE 7.9.1 ......_......._------(~.Q~~-,gQQ)37.951% 2,300,969 Ref 7.9 IDAHO REVISED PROTOCOL Page 8.0 Total Mise Rate Base Adjustments (Tab 8) TOTAL 8.1 8.2 8.3 8.4 8.5 8.6 Environmental Custoer Update Cash Trapper Mine Rate Jim Bndger Mine Settement Advances for Pro Forma Major Total Normalized Working Capital Base Rate Base (PERCO)Constrction Plant Additons 1 Operating Revenues: 2 General Business Revenues 3 Inteepartmental 4 Speial Sales 5 Other Operating Revenues 6 Total Operating Revenues 7 8 Operatin9 Expenses: 9 Steam Production 10 Nuclear Production 11 Hydro Production 12 Other Power Supply 13 Transmission 14 Distrbution 15 Customer Accountin9 16 Custmer Service & Info 17 Sales 18 Administrative.& General 19 Total O&M Expenses 20 Depreciation (468) 21 Amortiztion (185,908) 22 Taxes Other Than Income 23 Income Taxes: Federal (1.810.240)(1.742.401) 24 State (245,982)(236.763) 25 Deferred Income Taxes 2,126,953 (950.787) 26 Investment Tax Credit Adj. 27 Mise Revenue & Expense 28 Total Operatin9 Expenses:(115,644)(2,929,952) 29 30 Operatin9 Rev For Return:115,644 2,929,952 31 32 Rate Base: 33 Electric Plnt In Service 114,204,038 751,615 11,240,331 102,235.939 34 Plant Held for Future Use (570,032) 35 Mise Deferred Debit 679,793 36 Elec Plant Acq Adj 37 Nuclear Fuel 38 Prepayments 39 Fuel Stock 1,519,196 40 Material & Supplies 41 WorkingCapttal 183.135 183,135 42. Weatheriation Loans 43 Misc Rate Base 44 Total Electric Plant:116.16,129 183,135 751,615 11,240,331 102.235,939 45 46 Deductions: 47 Accum Prov For Depree 13.482 48 Accm Prov For Amort 49 Accum Oaf Income Tax (2,020,219)950.787 50 Unamortized ITC 51 Customer Adv For Const (261,039)(261,039) 52 Customer Service Deposits 53 Miscellaneous Deductons (181,282)(181,282) 54 55 Total Deductions:(2,449,057)(181,282)(261,039)950,787 56 57 Total Rate Base:113.567,072 183,135 751,615 11,240,331 (181,282)(261,039)103.186,726 58 59 60 Estimated ROE impact .1.814%-0.004%-0.015%-0.216%0.004%0.005%-0.853% 61 62 63 64 TAX CALCULATION: 65 66 Operating Revenue 186,375 67 Other Deductions 68 Interest (AFUOC) 69 Interest 70 Schedule"M" Addttions 2,281.097 2,505,302 71 Schedule"M" Deductons 7,885.569 7.720,354 72 Income Before Tax (5,418,096)(5,215,052) 73 74 State Income Taxes (245,982)(236,763) 75 76 Taxable Income (5,172,115)(4.978,288) 77 78 Federal Income Taxes (1,810,240)(1,742.401) Rocky Mountain Power PAGE 8.1 Idaho General Rate Case. December 2009 Update Cash Working Capital CWC CWC CWC 1 2 3 (29,056) (5,070) 217,261 183,135 IDAHO FACTOR FACTOR % ALLOCATED REF# ID Situs (29,056) ID Situs (5,070) ID Situs 217,261 183,135 Adjustment to Rate Base: Cash Working Capital Cash Working Capital Cash Working Capital TOTAL ACCOUNT ~ COMPANY Adjustment Detail: Typé1 Type 2 Type 3 O&M Expense 167,146,247 167,170,041 182,254,199 1.3 Taxes Other Than Income Tax 5,321,337 5,321,337 5,735,330 1.3 Federal Income Tax (18,114,086)(18,596,263)(17,477,596)1.3 State Income Tax (2,206,626)(2,140,379)(1,952,739)1.3 Less: Embedded Cost Differential (3,461,309)(3,461,309)(3,461,309)2.9 Total 148,685,562 148,293,427 165,097,885 Divided by Days in Year 365 365 365 Average Daily Cost of Service 407,358 406,283 452,323 Net Lag Days 4.72 4.72 4.72 Cash Working Capital 1,922,319 1,917,249 2,134,510 Unadjusted Cash Working Capital 1,951,376 1,922,319 1,917,249 Cash Working Capital Adjustment (29,056)(5,070)217,261 Description of Adjustment: This adjustment is necessary to compute the cash working capital for the normalized results made in this fiing. Cash working capital is calculated by taking total operation and maintenance expense allocated to the jurisdiction (excluding depreciation and amortization) and adding its share of allocated taxes, including state and federal income taxes and taxes other than income. This total is divided by the number of days in the year to determine the Company's average daily cost of service. The daily cost of service is multiplied by net lag days to produce the adjusted cash working capital balance. Net lag days are calculated using the Company's December 2007 lead lag study. Rocky Mountain Power PAGE 8.2 Idaho General Rate Case - December 2009 Trapper Mine Rate Base 399 399 1 3 11,210,192 612,257 11,822,449 IDAHO FACTOR FACTOR %ALLOCATED REF# SE 6.358%712,690 Below SE 6.358%38,924 Below 751,615 Below Adjustment to Expense: Other Tangible Propert Other Tangible Property. TOTAL ACCOUNT ~ COMPANY Adjustment Detail Dec 2009 Year End Balance Dec 2010 Year End Balance Adjustment to Dec 2010 YE Balance 11,210,192 11,822,449 612,257 8.2.1 8.2.1 Above Description of Adjustment: The Company owns a 21.40% interest in the Trapper Mine, which provides coal to the Craig generating plant. The normalized coal cost of Trapper includes all operating and maintenance costs but does not include a return on investment. This adjustment adds the Company's portion of the Trapper Mine plant investment to rate base. This adjustment reflects net plant to recognize the depreciation of the investment over time. Ro c k y M o u n t i n P o w e r Id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 9 Tr a p p e r M i n e R a t e B a s e DE S C R I P T I O N De c - 1 0 In v e n t o r i e s 5. 7 9 8 . 2 7 1 5. 7 8 5 . 3 8 9 5,1 7 7 , 7 1 7 5.1 7 7 . 7 1 7 5.1 7 7 . 7 1 7 5, 1 7 7 . 7 1 7 5.1 7 7 . 7 1 7 5.1 7 7 , 7 1 7 5.1 7 7 . 7 1 7 5. 1 7 7 , 7 1 7 5. 1 7 7 , 7 1 7 5,1 7 7 . 7 1 7 5.1 7 7 . 7 1 7 Pr e p a i d E x p e n s e s 47 3 . 6 2 2 35 5 , 0 0 8 32 8 , 0 0 0 29 5 , 7 5 0 28 3 . 5 0 0 23 1 . 2 5 0 19 9 . 0 0 0 16 6 . 7 5 0 13 4 , 5 0 10 2 . 2 5 0 46 . 7 4 0 43 1 . 8 4 5 39 8 . 9 5 0 Pro p e r t , P l a n t a n d E q u i p m e n t La n d s a n d l e a s e s 9. 5 3 1 . 9 2 1 9. 5 3 1 . 9 2 1 9.5 3 1 . 9 2 1 9.5 3 1 . 9 2 1 9.5 3 1 . 9 2 1 9. 5 3 1 , 9 2 1 11 . 7 6 1 . 9 2 1 11 , 7 6 1 . 9 2 1 11 . 7 6 1 . 9 2 1 11 . 7 6 1 , 9 2 1 De v e l o p m e n t C o t s 2. 6 3 4 . 8 1 5 2.8 3 4 . 8 1 5 2.8 3 4 . 8 1 5 2.8 3 4 . 8 1 5 2. 8 3 4 . 8 1 5 2. 8 3 4 . 8 1 5 2.8 3 4 , 8 1 5 2.8 3 4 . 8 1 5 2.8 3 4 . 8 1 5 2, 8 3 4 . 8 1 5 Eq u i p m e n t a n d F a c i l t i e s 10 8 , 7 4 1 , 6 3 2 10 8 . 8 1 6 , 6 9 2 10 9 , 7 6 2 . 5 5 7 11 0 , 6 1 6 . 3 9 0 11 0 . 8 8 7 . 2 2 3 11 1 , 0 5 8 , 0 5 7 11 1 , 5 7 4 . 6 9 0 11 7 , 7 7 2 , 1 5 8 11 7 , 9 8 2 . 9 9 2 11 8 . 1 3 4 , 8 2 5 To t a l P r o p e r t , P l a n t , a n d E q u i p m e n t 12 1 , 1 0 8 , 3 6 8 12 1 , 1 8 3 , 4 2 8 12 2 , 1 2 9 , 2 9 3 12 2 , 9 8 3 , 1 2 9 12 3 , 2 5 3 , 9 5 9 12 3 , 4 2 4 , 7 9 3 12 9 , 1 7 1 , 6 2 6 13 2 , 3 6 8 , 8 9 4 13 2 , 5 7 9 , 7 : 1 8 13 2 , 7 3 1 , 5 6 1 ¡A c c u m u l a t e d D e p r e c i a t i o n (8 2 . 3 1 4 , 3 6 8 ) (8 2 . 8 1 7 . 7 5 3 ) (8 3 , 2 5 5 , 8 9 4 ) (8 3 . 7 8 4 , 0 0 3 ) (8 4 , 2 4 0 , 0 0 ) (8 4 . 7 4 4 , 6 3 1 ) (8 5 , 3 5 o . 6 3 ) (8 6 , 0 0 1 , 7 1 5 ) (8 6 . 7 6 , 7 3 9 ) (8 7 , 3 1 4 . 1 3 3 To t a l P r o p e f ; , P l a n t a n d E q u i p m e n t 38 , 7 9 4 , 0 0 0 38 , 3 6 5 , 6 7 5 38 , 8 7 3 , 3 9 9 39 , 1 9 9 , 1 2 3 39 , 0 1 3 , 9 5 1 38 , 6 8 0 , 1 6 2 40 , 8 2 0 , 7 6 3 46 , 3 6 7 , 1 7 9 45 , 9 0 2 , 9 8 9 45 , 4 1 7 , 4 2 8 Re s t r i c t e d F u n d s : S e l f - b o n d i n g , B l a c k l u n g 50 0 , 0 0 0 50 0 . 0 0 0 51 5 . 8 4 2 51 5 . 3 6 51 4 . 8 8 2 51 4 , 4 0 2 51 3 . 9 2 2 51 3 , 4 4 2 51 2 . 9 6 2 51 2 . 4 8 2 51 2 . 0 0 2 51 1 , 5 2 2 51 1 . 0 4 2 De f e r r e d G E R o y a l t y A m o u n t 6.8 1 8 . 1 8 2 6.7 0 4 , 5 4 6 6. 5 9 , 9 1 1 6.4 7 7 . 2 7 5 6. 3 6 3 . 6 3 9 6, 2 5 0 . 0 0 6.1 3 6 . 3 6 7 6,0 2 2 , 7 3 1 5, 9 0 9 . 0 9 5 5. 7 9 5 . 4 5 9 5,8 8 1 . 8 2 3 5. 5 8 8 , 1 8 7 5,4 5 4 . 5 5 1 TO T A L R A T E B A S E 52 , 3 8 4 . 0 1 5 51 . 7 1 0 , 6 1 8 51 . 4 8 5 1 8 6 9 51 . 6 6 . 2 2 7 51 , 3 3 3 , 6 9 0 50 , 8 5 3 , 5 3 4 52 , 8 4 7 , 7 6 9 58 , 2 4 7 , 8 2 0 57 , 6 3 7 , 2 6 3 57 , 0 0 5 , 3 3 6 56 , 6 5 0 , 0 8 0 55 . 9 4 5 . 4 4 55 , : 1 4 5 , 0 9 0 Pa c l f i C o r o ' s S h a r e o f T r a p p e r i $ _ _ 2 J _ ~ . 4 % 11 , 2 1 0 , 1 9 2 11 , 0 6 6 , 0 7 2 11 , 0 1 7 , 9 7 6 11 , 0 5 6 , 3 5 9 10 , 9 8 5 , 4 1 0 10 , 8 8 2 , 6 5 6 11 , 3 0 , 4 2 3 12 , 4 6 5 , 0 3 3 12 , 3 3 4 , 3 7 4 12 , 1 9 9 , 1 4 2 12 , 1 2 3 , 1 1 7 11 , 9 7 2 , 3 2 5 11 , 8 2 , 4 4 9 To 8.2 To 8,2 Pa g e 8. 2 . 1 Rocky Mountain Power Idaho General Rate Case. December 2009 Jim Bridger Mine Rate Base Adjustment to Expense: Other Tangible Propert . Other Tangible Propert TOTAL ACCOUNT ~ ,COMPANY 399 399 1 3 163,626,605 13,177,056 176,803,661 Adjustment Detail Dec 2009 Balance Dec 2010 Balance Adjustment to Dec 2010 Balance 163,626,605 176,803,661 13,177,056 PAGE 8.3 IDAHO FACTOR FACTOR %ALLOCATED REF# SE 6.358%10,402,597 Below SE 6.358%837,734 Below 11,240,331 8.3.1 8.3.1 Above Description of Adjustment: PacifiCorp owns a two-thirds interest in the Bridger Coal Company (BCC), which supplies coal to the Jim Bridger generating plant. The Company's investment in BCC is recorded on the books of Pacific Minerals, INC (PMI), a wholly-owned subsidiary. Because of this ownership arrangement, the coal mine investment is not included in Account 101 -Electric Plant in Service. The normalized costs for BCC provide no return on investment. The return on investment for BeC is removed in the fuels credit which the Company has included as an offset to fuel prices leaving no return in results. This adjustment is necessary to properly reflect the BCC plant investment in the 12-month period. Ro c k y M o u n t a i n P o w e r Id a h o G e n e r a l R a t e C a s e - D e c e m b e r 2 0 0 9 Br i d g e r M i n e R a t e B a s e (0 0 0 ' 5 ) ., n a g e r i O U L I De s c r i p t i o n De c - 0 8 De c . . 9 Ja n - 1 0 Fe b - 1 0 Ma r - 1 0 Ap r - 1 0 Ma y - 1 0 Ju n - 1 0 Ju l - 1 0 Au g - 1 0 Se p - 1 0 Oc t - 1 0 No v - 1 0 De c - 1 0 1 S t r u c t u r e . E q u i p m e n t , M i n e D e v , 36 7 . 4 8 4 39 0 . 7 4 7 39 5 . 1 3 1 41 5 , 3 6 9 41 6 , 6 0 8 41 7 , 8 1 9 41 8 . 9 0 9 41 9 , 4 1 3 42 1 . 0 8 1 42 2 , 0 9 0 42 4 , 6 6 6 42 7 , 0 5 8 42 9 , 2 3 1 43 9 , 1 4 4 2 M a t e r i a l s & S u p p l i e s 14 , 3 5 0 13 , 4 6 3 13 . 6 9 7 14 , 2 1 4 14 . 2 1 4 14 , 2 1 4 14 , 2 1 4 14 . 2 1 4 14 . 2 1 4 14 . 2 1 4 14 , 2 1 4 14 . 2 1 4 14 . 2 1 4 14 , 2 1 4 4 P i t I n v e n t o r y 17 . 8 6 0 16 , 2 1 3 9, 0 5 3 9, 9 7 7 5. 8 0 5 9, 8 5 6 13 , 4 2 9 15 . 0 6 3 14 . 6 7 0 14 . 3 0 3 14 , 4 6 9 14 , 1 4 2 15 , 6 2 2 17 . 2 0 0 5 D e f e r r e d L o n g W a l l C o s t s 3. 7 5 7 1. 4 4 2. 2 3 2 3, 5 1 2 3, 4 0 1 3, 0 0 5 2. 6 3 1 2. 2 1 1 1, 8 5 7 1, 5 8 4 1, 1 8 9 81 3 41 5 14 6 6 R e c l a m a t i o n L i a b i l t y - - - - - - - - - - - - - - 7 A c c u m u l a t e d D e p r e c i a t i o n (1 5 3 , 2 3 4 ) (1 7 6 , 4 2 8 ) (1 7 8 , 4 5 6 ) (1 8 1 . 0 4 7 ) (1 8 3 , 4 5 0 ) (1 8 5 . 8 5 8 ) (1 8 8 , 2 8 2 ) (1 9 0 , 7 9 1 ) (1 9 3 . 2 2 1 ) (1 9 5 , 5 8 7 ) (1 9 8 , 0 4 0 ) (2 0 0 . 5 1 7 ) (2 0 3 , 0 0 5 ) (2 0 5 , 4 9 8 ) 8 B o n u s B i d I L e a s e P a v a b l e 11 , 3 9 1 - - - - - - - - - - - - - TO T A L R A T E B A S E 24 8 . 8 2 5 24 5 4 4 0 24 1 . 6 5 7 26 2 , 0 2 5 25 6 , 5 7 8 25 9 . 0 3 5 26 0 . 9 0 0 26 0 , 1 1 1 25 8 . 6 0 0 25 6 . 6 0 4 25 6 , 4 9 8 25 5 . 7 0 9 25 6 , 4 7 6 26 5 , 2 0 5 Pa c l f C o r p S h a r e ( 6 6 . 6 7 % ) 16 5 , 8 8 4 1 r 16 3 . 6 2 7 16 1 , 1 0 5 17 4 , 6 8 3 17 1 , 0 5 2 17 2 , 6 9 0 17 3 , 9 3 4 17 3 , 4 0 7 17 2 , 4 0 0 17 1 , 0 6 9 17 0 . 9 9 9 17 0 , 4 7 3 17 0 , 9 8 4 17 6 , 8 0 4 1 Re f 8. 3 Re f 8. 3 Pa g e 8 . 3 . 1 Rocky Mountain Power Idaho General Rate Case. December 2009 Environmental Settlement (PERCO) PAGE 8.4 Adjustment to Rate Base: Unspent Proceeds Dec 2009 25399 Proceeds Spent Through Dec 2010 25399 Unspent Environmental Proceeds Dec 2010 TOTAL ACCOUNT ~ COMPANY FACTOR IDAHO FACTOR % ALLOCATED REF# 1 3 (7,903,238) 4,541,327 (3,361,911) SO SO 5.392% 5.392% (426,160) 8.4.2 244,878 8.42 (181,282) 8.4.2 Description of Adjustment: The Company received an insurance settlement of $38 milion for environmental clean-up projects. These funds were transferred to a subsidiary called PacifiCorp Environmental Remediation Company (PERCO). This adjustment reduces rate base by the amount of unspent cash proceeds on regulated projects from the insurance settlement. Page 8.4.1 Page 8.4.2 Rocky MoutlO Power Idaho General Rat Case. December 2009 Paclfcor Environmental Remediation Cll. Spending by Environmntal Project Cash Cumulative Remaining Actual Actual Pro Fonna Remaining Received Actual Spending Cash at Spending Spendin Spending Cash at Sije WBS 1996 & after thru De 31. 2008 Dec 31. 2008 Jan-Jun 09 Jul.De 09 2010 Dec 31. 2010 Portable Equipment GW PERC/1997/ElOS9 (259.086) Idaho Falls Pole Yard PERC/19971E090 3,156.207 776.243 Idaho Falls Pole Yard PERC/1997/El091 180,489 270,645 Astoria Steam Plant PERC11997/El092 529,908 Bear River Erosion Control PERC/1997/EI93 3,394 Beaver Bay Drinfield Cleanup PERC/1998/ElO94 20,264 Bridger Bon Contaminated Soil Rem PERC/1998/El095 2.34 Bridger Coal Warehouse Spil PERC/19981E097 2,278 Bndger Oil Spill (New Releeses)PERC/1998/El098 591,830 75,476 103.613 112.785 Cedar Steam Plant PERCI19981E099 3.533 Centralia Mine Pond Reclamation PERC/19981E100 503.287 Cougar Shore Line Repair PERC/19981E101 29,921 Mining Central Warehouse Cleanup PERC/19981E102 82,628 3,828 46,266 19.226 Deer Creek Terrce Stablization PERC/1998/El103 12,778 Domestic Water System Testing and Review PERC/19981104 64,768 Hale Plant Cleanup PERC/1998/El105 300,828 Huntington Ash Stonn Runoff Pond PERC/1998/El106 33,55 Huntington Lead Paint Removal PERC/1998/El107 143,979 Lead Paint Removal (1998 Funds)PERC/1998/El108 9,591 Lewis / Swif Reservoir Cleanup PERC/1998/El109 290,538 Lifton Pumping Station Cleanup PERC/19981E110 401 Merw Oil House Removal PERC/1998/El111 20,022 Naughton South Ash Pond Reclam PERC/1998/El112 239,493 Ogden Pole Treating Remediation PERC/1998/E113 Speelyai Weli PERC/199/El114 176 Bi9 Fork PCB Soil Cleanup PERC/2003/El123 103,407 52,247 Pw Delivery UST Compliance Audij PERC/2003lEl124 12.123 Brdger FGD Pond 1 Closure PERC/20071E126 177507 34,276-73,635 430,026 Huntingon Plant Fuel and Lube Oil Tank Fann PERC/2007/El127 113,931 62,205 Olympia. WA PERC/2007/El128 7,151 111 18 24,880 Powerdale Cleanup PERC/2007/El129 13,94 Lincoln Steam Plant PERC/20081E130 56.207 Portland Harbor Source Control PERCI008/El131 3,463 135,96 185,775 646.69 Grace Hydro Plant PERC/2009/El132 7,527 31,789 Astoria Young's Bay 401980 2,313,081 Silver Bell / Telluride (Ms cost center)401981 525,275 Attorney contingency ree received REGULATED TOTAL 38,624,130 28,823,333 9,800,797 879.692 1,017.867 4,541,327 3,361,911 Pag.8.4 Page 8.4 12131/2009 Balance 7,903,238 Page 8.4 Rocky Mountain Power Idaho General Rate Case - December 2009 Customer Advances for Construction Adjustment to Rate Base: Customer Advances Customer Advances Customer Advances Customer Advances Customer Advances Customer Advances Customer Advances Customer Advances TOTAL ACCOUNT ~ COMPANY 252 252 252 252 252 252 252 252 1 1 1 1 1 1 1 1 15,092 6,822 (135,799) 734,632 (187,907) 2,990,242 1,439,607 (4,862,689) Description of Adjustment: FACTOR CA ID OR UT WA WY-AII WY-AII SG PAGE 8.5 IDAHO FACTOR % ALLOCATED REF# Situs Situs Situs Situs Situs Situs Situs 5.508% 6,822 (267,861l (261,039l 8.5.1 Customer advances for construction are booked into FERC Account 252. When they are booked, the entries do not reflect the proper jurisdictional allocation. This adjustment corrects the allocation of customer advances for construction. Rocky Mountain Power Idaho General Rate Case - December 2009 Customer Advances for Construction Page 8.5.1 YEAR I END BASIS: Account 252CA 2521DU 2520R 252UT 252WA 252WYP 252WYU 252SG Total Booked Allocation (21,136) (275,088) (1,433,537) (3,338,475) (72,130) (6,893,138) (1,439,607) (7,471,547) (20,944,658) Correct Allocation (6,044) (268,266) (1,569,336) (2,603,843) (260,037) (3,902,896) ( 12,334,236) (20,944,658) Adjustment Ref 15,092 6,822 (135,799) 134,632 (187,907) 2,990,242 1,439,607 (4,862,689) Ref 8.5 Rocky Mountain Power PAGE 8.6 Idaho General Rate Case. December 2009 Pro Forma Major Plant Additions TOTAL IDAHO ACCOUNT :I COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Steam Production 312 3 607,878,794 SG 5.508%33,484,991 Hydro Production 332 3 5,897,387 SG-P 5.508%324,857 Other Production 343 3 261,183,699 SG 5.508%14,387,299 Transmission 355 3 941,947,879 SG 5.508%51,887,179 Mining Plant 399 3 23,905,000 SE 6.358%1,519,766 Intangible Plant 303 3 11,470,408 SG 5.508%631,847 Total 1 ,852,283,166 102,235,939 8.6.2 Adjustment to Tax: Schedule M Additions Mining SCHMAT 3 862,608 SE 6.358%54,840 Steam Production SCHMAT 3 14,383,563 SG 5.508%792,318 Other Production SCHMAT 3 10,584,269 SG 5.508%583,034 Transmission SCHMAT 3 18,930,257 SG 5.508%1,042,773 Intangible Plant SCHMAT 3 461,144 SG 5.508%25,402 Hydro Production SCHMAT 3 125,881 SG 5.508%6,934 Total 45,347,723 2,505,302 Deferred Tax Expense Mining 41110 3 (327,368)SE 6.358%(20,813) Steam Production 41110 3 (5,458,706)SG 5.508%(300,693) Other Production 41110 3 (4,016,836)SG 5.508%(221,267) Transmission 41110 3 (7,184,222)SG 5.508%(395,743) Intangible Plant 41110 3 (175,009)SG 5.508%(9,640) Hydro Production 41110 3 (47,773)SG 5.508%(2,632) Total (17,209,914)(950,787) Accum Def Income Tax Balance Mining 282 3 327,368 SE 6.358%20,813 Steam Production 282 3 5,458,706 SG 5.508%300,693 Othér Production 282 3 4,016,836 SG 5.508%221,267 Transmission 282 3 7,184,222 SG 5.508%395,743 Intangible Plant 282 3 175,009 SG 5.508%9,640 Hydro Production 282 3 47,773 SG 5.508%2,632 Total 17,209,914 950,787 Schedule M Deductions Mining SCHMDT 3 3,416,025 SE 6.358%217,174 Steam Production SCHMDT 3 36,337,080 SG 5.508%2,001,627 Other Production SCHMDT 3 52,236,740 SG 5.508%2,877,460 Transmission SCHMDT 3 47097393.95 SG 5.508%2,594,359 Intangible Plant SCHMDT 3 318,622 SG 5.508%17,551 Hydro Production SCHMDT 3 221,152 SG 5.508%12,182 Total 139,627,012 7,720,354 Description of Adjustment: This adjustment places into rate base the major plant additions for calendar year 2010. Major plant additions include individual projects valued at $5 million or more. The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2 Rocky Mountain Power PAGE 8.6.1 Idaho General Rate Case. December 2009 Contd Pro Forma Major Plant Additions TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment To Tax (Contd): Deferred Tax Expense Mining 41010 3 1.296.415 SE 6.358%82,420 Steam Production 41010 3 13.790.285 SG 5.508%759.638 Other Production 41010 3 19.824.365 SG 5.508%1.092.025 Transmission 41010 3 17.873.932 SG 5.508%984.585 Intangible Plant 41010 3 120.920 SG 5.508%6.661 Hydro Production 41010 3 83.929 SG 5.508%4.623 Total 52.989.847 2.929.952 Accum Def Income Tax Balance Mining 282 3 ( 1.296,415)SE 6.358%(82,420) Steam Production 282 3 (13.790.285)SG 5.508%(759.638) Other Production 282 3 (19.824,365)SG 5.508%( 1.092.025) Transmission 282 3 (17.873,932)SG 5.508%(984.585) Intangible Plant 282 3 (120.920)SG 5.508%(6.661 ) Hydro Production 282 3 (83.929)SG 5.508%(4.623) (52.989.847)(2.929,952) Description of Adjustment: This adjustment places into rate base the major plant additions for calendar year 2010. Major plant additions include individual projects valued at $5 million or more. The associated depreciation expense and accumulated reserve impacts are accounted for in adjustment 6.1 and 6.2 Page 8.6.2 Rocky Mountain Power Idaho General Rate Case - December 2009 Major Plant Addition Detail - Jan2010 to Dec2010 Jan10 to Dec10 Plant Project Description Account Factor In-Service Date Additions Steam Production Dave Johnston: U3 S02 & PM Emission Cnti1 Upgrades 312 SG May-10 299,768,628 Huntington U1 Clean Air - PM 312 SG Nov-10 88,104,324 Hunter: 301 Turbine Upgrade HPIIP/LP 312 SG Apr-10 31,714,226 Huntington: U1 Turbine Upgrade HPIIP/LP 312 SG Nov-10 31,260,581 U1 Huntington Clean Air - S02 312 SG Nov-10 24,325,082 Jim Bridger: U1 S02 & PM Em Cnti1 Upgrades 312 SG Jun-10 17,148,123 Dave Johnston: U3 Low Nox Burners 312 SG Aug-10 15,080,879 Hunter: 301 Main Controls Replacement 312 SG Apr-10 10.959.812 Dave Johnston: U3 - Replace BoilerlTurbine Controls 312 SG May-10 10,767,578 Jim Bridger: U1 Turbine Upgrade HP/IP 312 SG Jun-10 9,471,009 Huntington: U1 Clean Air - NOx 312 SG Nov-10 9,344,387 Jim Bridger: U1 Reheater Replacement 10 312 SG Jun-10 8,067.849 Huntington: U1 Economizer Replacement 312 SG Nov-10 8,011.393 Huntington Water Effciency Mgt Project 312 SG Jun-10 7,614.560 Jim Bridger. U1 Clean Air - NOx 312 SG Jun-10 7,086,474 Hunter: 301 Economizer Replacement 312 SG Apr-10 6,301.709 Huntington: U1 Boiler Finish SH Pendants Replacement 312 SG Nov-10 6.147,658 Jim Bridger: U1 Generator Rewind 312 SG Jun-10 6.145.656 Hunter: 301 Low Temp. SH Replacement 312 SG Apr-10 5,47.,067 Dave Johnston: U3 - Horizontal SH Replace 312 SG May-10 5,088,802 Steam Producton Total 607,878,794 Hydro Production INU 11.5 Lemolo 1 Forebay Expansion & We 332 SG-P Aug-10 5,897,387 Hydro Production Total 5,897,387 Other Production Dunlap i Wind Project 343 SG Nov-10 261,183,699 Other Production Total 261,183,699 Transmission Populus to Terminal (Populus to Ben Lomond)355 SG Nov-10 405,230,248 Populus to Terminal (Populus to Ben Lomond)355 SG Oct-10 144,5g8,559 Populus to Terminal (Ben Lomond to Terminal)355 SG Mar-10 190,877,118 Populus to Terminal (Ben Lomond to Terminal)355 SG Apr-10 7,340,277 Three Peaks Sub: Install 345 kV Substation - Phase II 355 SG Jun-10 51,134,840 Camp Willams - 90th South Double Circuit 345 kV line 355 SG Dec-10 45,600,000 Red Butte -St George 138 kv dbl ckt, (345 kv Const)355 SG May-10 21,038,986 Pinto 345 kV Series Capacitor 355 SG Nov-10 19,500,463 Dunlap Ranch Wind Farm Phase 1 Interconnection 355 SG Aug-10 11,130,000 Upper Green River Basin Superior Project - Transmission Part 355 SG Dec-10 10,025.204 Oquirr - New 345-138 kV Sub & 138 kV Switchyard 355 SG Jun-10 8,416,078 Parrish Gap Const Nw 230-69kV Sub 355 SG Jun-10 8,340,559 Line 37 Cony to 115kV Bid Nickel MlSub. Trans 355 SG Mar-10 7,962,605 Chappel Creek 230 kV Cimarex Energy 20 MI Phase II 355 SG Dec-10 5,496,321 Community Park Convert to 115-12.5 kV - Transmission Part 355 SG Oct-10 5,286.621 Transmission Total 941,947,879 Intangible TriP II Energy Trading Systems Capital 303 SG Dec-10 11,470,408 Intangible Total 11,470,408 Mining Deer Creek-Reconstruct Longwall System 399 SE Dec-10 23.905,000 Mining Total 23,905,000 1,852,283,166 Ref#8.6 Rocky Mountain Power PAGE 8.7 Idaho General Rate Case. December 2009 Miscellaneous Rate Base TOTAL IDAHO ACCOUNT~COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment Rate Base: 1 - Fuel Stock - Pro Forma 151 3 28,932,183 SE 6.358%1,839,370 1 - Fuel Stock - Pro Forma 151 3 (4,287,592)SSECH 6.022%(258,194) 24,644,591 1,581,176 8.7.1 1 - Fuel Stock - Working Cap. Depo!25316 3 (882,000)SE 6.358%(56,073) 8.7.1 1 - Fuel Stock - Working Cap. Depo:25317 3 (92,906)SE 6.358%(5,907) 8.7.1 (974,906)(61,980) 2 - Prepaid Overhauls 186M 3 9,640,233 SG 5.508%531,032 8.7.1 Description of Adjustment: 1 - The cost of the Company's coal plant fuel stock is increasing due to increases in the cost of coal and the number of tons stored at each site. This adjustment reflects the increase in the fuel stock balance into results. This adjustment also reflects the working capital deposits which are an offset to fuel stock costs. 2 - Balances for prepaid overhauls at the Lake Side, Chehalis and Currant Creek gas plants are walked forward to reflect payments through the test period and transfers of capital to electric plant in service during the 12 months ending December 2010. ØlooN.. .8 E lIIIC ~ni E II II E;gi.gi~~(,al. ~J2J2 mc ~~ u._ cni-l/ni..cv:i-c .. ° ni:JIIGlal° ¡ C-o :¡C)~ c:- ° ã¡iy~.c li ; ~ ~:i ~ l' CONcrc;.. (0 v NlO N,... 'lë ;iC;~¡2~~;:g:g~~~i:8l~ ai"'"'dai(óÑC"Ñ.,i6 .:ig IOIPCOO"tØl..OIPØlIO..NN~o)oi(".CO-~LOa5-~-- ..¿ ~ ~ ¡;g1CO 10 cøÑ (Ó ~ .. CÓ ~ "' "'.. CO CO CÓ ~~0.. SCD Øl M ..C"00 0....C"o Øl C' ei '"N.ÑÑ o Øl 0~;~U',. ,.10 N CO UlC"C"Ñai ÔO . .. "t CO ~010 Ol CO Ølq~..Ol "t N.. .... CÔ ..~æ :ß NIP..O. ~Ol.~tii'M 10 M N..N Ô"t CO .. CO IPO"t CO .. CO "t01010 0 M 0 ai cö ......Ñ .. .. 10 .. CO IP M i- C' "'"t 10..N CÓ~~ai Ñ""C"II..oitta. ww C)(!)(.! en en en en en IP ..:2 :2 :2....M M Ul Ul IP 10 10 CO CO CONN.... .. IOMIOOIP..IPIPIO..Ol..........IOIOM..OØlNOlIPMIOCOtt IO..MCONNO..NO..CO"tOl§~ lg~~~~~~g~gig~~O~ CIPOl..IP..OlOCO....CONION~U~C".... C""""'(Ói6ai (ÓÑCÖeGlniN ION NNCO a. Cal .. COOl..ØlOlMON..NIP"t"tONN"tCONOlUl..OO"t....OlOOOlIOM"tIO..MOl..COOMl/g Bi6i6ai"""'(ó.,C"C"dai.,.,i6roO C"t"tIP"tOlOl"tO..OlMOlIOM:J~ ni~C'q..q~"'C'~~M~ei~3U~"tNN "t..N..IOCO MIOM..i!al.... ION N"-~ .. :c.gWWßWWWWWWWWWW ni en en en en en en en en en en en en en~ en ë 0U:: ~ ~ ;¡ ~ ~ u; ú) ;n u; ;n ~ ;n U;. ~ ~,.,.,.~,.,. 'r'' "l "C .i ë ni D: ~ flcni~al.iU ~ø c:i c: .:_~~ °CCa¡C'"ëV Õ,OO~cotOOlioCro.9- 53..c..i:üD:ciC) -J:C)i:.!._rnC) ~(,-o€ë5.!'i! ;:c'E,§:: li ãtUß,,~(368ü~~~.s~~i:&~ =æ _ .l &"iiiii II ~g~~ i! ~ roS~~ ï~ oiü ~ ~ gl; 032.5 ~ 0of en ~ ~~ß . .: a... .2 ëni ~.i ~II ~ l! l!ii"S ~ni II-E-ol/Ü ~ ci =æ 'Eo~iiêß~j68~ Rocky Mountain Power Idaho General Rate Case - December 2009 Powerdale Hydro Decommission , PAGE 8.8 Adjustment to Expense: Remove Booked Amortization 407 TOTAL ACCOUNT ~ COMPANY FACTOR IDAHO FACTOR % ALLOCATED REF# 3 (3,479,961 )SG-P 5.508%(191,694) 8.8.1 Adjustment to Unrecovered Plant: Powerdale Unrecvd. Plant Reg. Ass 182M 3 (2,654,642)SG-P 5.508%(146,231) 8.8.2 Adjustment to Decommissioning Regulatory Asset: Decommissioning Amortization 4041P 3 Decommissioning Reg Asset 182M 3 105,034 4,005,902 SG-P SG-P 5.508% 5.508% 5,786 8.8.3 220,665 8.8.3 Adjustment to Tax: Schedule M Deduction SCHMDT 3 2,999,281 SG 5.508%165,215 Deferred Income Tax Expense 41010 3 1,138,257 SG 5.508%62,701 Deferred Income Tax Balance 283 3 (1,520,280)SG 5.508%(83,745) Schedule M Addition SCHMAT 3 (4,070,159)SG 5.508%(224,205) Deferred Income Tax Expense 41110 3 1,544,666 SG 5.508%85,088 Deferred Income Tax Balance 283 3 774,986 SG 5.508%42,690 Description of Adjustment: This adjustment reflects the treatment approved by the Commission in Case No. PAC-E-07-04 to account for the decommissioning of the Powerdale hydroelectric plant due to damage caused by a flood in November 2006. During 2007, the net book value (including an offset for insurance proceeds) of the assets to be retired was transferred to the unrecovered plant regulatory asset. In addition, future decommissioning costs are deferred as they are spent and amortized over ten years, beginning in the subsequent year after they are spent. Page 8.8.1Rocky Mountain Power Idaho General Rate Case. December 2009 Powerdale Hydro Decommission Powerdale Amortization Date Jan 2009 Feb 2009 Mar 2009 Apr 2009 May 2009 June 2009 July 2009 Aug 2009 Sept 2009 Oct 2009 Nov 2009 Dec 2009 Total Amortization 289,997 289,997 289,997 289,997 289,997 289,997 289.997 289,997 289,997 289,997 289,997 289,997 3,479,961 RefS.S Gil Account Balance Display 289,996.77 \\i;¡'~ea¡a~~~~\: 289,996.76 2,31 "Edl1:tØ9;~$6i7G. ¿ 'jiEl& 289,996.76 ~-:2,899,967.61 289,996,76 '.3,189;$64.31' 289,996.77 3,479,961.14 3;479,961.14 Rocky Mountain Power Idaho General Rate Case - December 2009 Powerdale Hydro Decommission Page 8.8.2 Unrecovered Plant Adjustment: Dec 2009 Balance Dec 2010 Balance Adj to Dec 2010 Balance 2,654,642 Below (0) Below (2,654,642) Ref 8.8 Unrecovered Plant Amortization Schedule: Beg Balance Amort May 07 - Dec 07 Balance Remaining to Amortze Monthly Amort Exp ,,, Dec-09 221,220 2,654,642 Jan-10 221,220 2,433,422 Feb-10 221,220 2,212,201 Mar-10 221,220 1,990,981 Apr-10 221,220 1,769,761 May-10 221,220 1,548,541 Jun-10 221,220 1,327,321 Jul-10 221,220 1,106,101 Aug-10 221,220 884,881 Sep-10 221,220 663,660 Oct-10 221,220 442,440 Nov-10 221,220 221,220 Dec-10 221,220 (0) May-07 Jun-07 Jul-07 Aug-07 Sep~07 Oct-07 Nov-07 Dec-07 Jan-08 Feb-08 Mar-08 Apr-08 May-08 Jun-08 Jul-OB Aug-OB Sep-OB Oct-08 Nov-OB Dec-08 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 8,796,061 (832,136) 7,963,925 221,220 Amort 104,017 104,017 104,017 104,017 104,017 104,017 104,017 104,017 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221,220 221220 Balance 8,692,044 8,588,027 8,84,010 8,379,993 8,275,976 8,171,959 8,067,942 7,963,925 7,742,705 7,521,485 7,300,265 7,079,044 6,857,824 6,636,604 6,415,384 6,194,164 5,972,944 5,751,724 5,530,503 5,309,283 5,088,063 4,866,843 4,645,623 4,424,403 4,203,183 3,981,963 3,760,742 3,539,522 3,318,302 3,097,082 2875862 8,796,061 Rocky Mountain Power idaho General Rate Case. December 2009 Powerdale Hydro Decommission Regulatory Treatment of Decommissioning Costs Amorize actual cash spent over 10 years beginning in the year subsequent to the cash being spent. Case No. PAC-E-07-04 Monthly Amortization Through Dec 2010 Dec 2007 June 2008 Date Spend Spend Oec.Q7 Jan-08 Feb-08 Mar-08 Apr-08 May-08 Jun-08 Jul-08 Aug.Q8 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep.Q9 Oct-09 Nov-09 De-09 Jan-10 Feb-10 Mar-10 Apr-10 Mày-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Oec-10 Cash Spend TOTAL 4,423,006 Actual Dec 2007 38,236 Actual June 2008 34,523 Actual Dec 2008 326,331 Actual June 2009 41Q,104 Actuat Dec 2009 241,160 Dec 2008 Spend June 2009 Spend Dec 2009 Spend 319 319 319 319 319 319 319 319 319 319 319 319 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 319 288 2,719 3,418 2,010 Estimate June 2010 1,552,158 June 2010 Spend Estimate Dec 2010 1,552,158 Dec 2010 Spend Page 8.8.3 Estimate Dec 2011 43,555 Estimate Dec 2012 204,382 Estimate Dec 2013 20,399 Amor Regulatory Total Asset Balance 38,236 Reference 319 319 319 319 319 319 70,847 319 319 319 319 319 319 395,266 3,326 3.326 3,326 3,326 3,326 3,326 785,416 3,326 3,326 3,326 3,326 3,326 3326 1 006 621 8,753 8,753 8,753 8,753 8,753 12 ME Dec 2010 8,753 ):Amortzation 8,753 $105,035 8,753 Ref 8.8 8,753 8,753 8,753 -/ 8,753 4,005,902 Ref 8.8 I Rocky Mountain Power Idaho General Rate Case - December 2009 Goose Creek Transmission PAGE 8.9 TOTAL IDAHO ACCOUNT IY COMPANY FACTOR FACTOR %ALLOCATED REF# Adjustment to Rate Base: Remove Future Retirement: Transmission Plant In Service 350 1 (432,913)SG 5.508%(23,847) 8.9.1 Accum. Provo for Depreciation 108TP 1 244,755 SG 5.508%13,482 8.9.1 Adjustment to Depreciation Expense: Depreciation Expense 403TP 1 (8,488)SG 5.508%(468) 8.9.1 Description of Adjustment: On April 1, 2008, the Company sold 13.85 miles of transmission line, running from the Company's Goose Creek switching station and extending north to the Decker 230 kV substation near Decker, Montana. The assets sold included structures, miscellaneous support equipment, easements and rights-ot-way associated with the transmission line. The sale ot the transmission line resulted in the Goose Creek switching station no longer being useful to the Company. The Company plans to remove the Goose Creek switching station including all above ground facilities. ECAM Order No. 30904 stated that the Company could write off the gain associated with the Goose Creek sale. The gain was written-off in September 2009. Rocky Mountain Power .Idaho General Rate Case - December 2009 Goose Creek Transmission Sale Rate Base (Assets Retired) Switching Station Switching Station Accum Depr Switching Station Book Value Depreciation Expense FERC Acct 350 108TP FERC Acct 403TP Factor SG SG Balance Dec 2009 432,913 (244,755) 188,158 Page 8.9.1 Reference Page 8.9 Page 8.9 12 Months Ended Factor Dec 2009 ReferenceSG 8,488 Page 8.9 Rocky Mountain Power Idaho General Rate Case - December 2009 FERC 105 (PHFU) PAGE 8.10 Adjustment to Rate Base: Remove PHFU Remove PHFU Remove PHFU Remove PHFU TOTAL ACCOUNT ~ COMPANY FACTOR IDAHO FACTOR % ALLOCATED REF# 105 105 105 105 1 1 1 1 (9,248,330) (953,014) (2,726,936) (746,268) (13,674,549) SG SE UT OR 5.508% 6.358% Situs Situs (509,444) (60,588) (570,032) 8.10.1 Description of Adjustment: This adjustment removes all Plant Held for Future Use (PHFU) assets from FERC account 105. The company is making this adjustment in compliance with Title 16 of Public Utilty Regulation, chapter 5 "Powers and Duties of Public Utilties Commission" section 61-502A. Page 8.10.1 Rocky Mountain Power Idaho General Rate Case - December 2009 FERC 105 (PHFlI) Primary Account Secondary Account A1loc Total 1050000 LAND AND LAND RIGHTS 3400000 LAND AND LAND RIGHTS 5G $8,923 1050000 LAND AND LAND RIGHTS 3500000 LAND AND LAND RIGHTS SG $156 1050000 LAND OWNED IN FEE 3501000 LAND OWNED IN FEE SG $169 1050000 LAND OWNED IN FEE 3601000 LAND OWNED IN FEE OR $746 1050000 LAND OWNED IN FEE 3601000 LAND OWNED IN FEE UT $2,727 1050000 LAND RIGHTS 3992200 LAND RIGHTS SE $953 Overall Result $13,675 SG SE UT OR Total: 9,248,330 953,014 2,726,936 746,268 13,674,549 Ref. 8.10 Rocky Mountain Power Idaho General Rate Case - December 2009 EITF 04-6 Coal Stripping PAGE 8.11 Adjustment to Rate Base: Misc. Regulatory Assets TOTAL ACCOUNT ~ COMPANY FACTOR IDAHO FACTOR % ALLOCATED REF# 182M 3 1,169,114 SE 6.358%74,327 8.11.1 Description of Adjustment: This adjustment aligns the costs of coal stripping and the benefis to customers of coal-fired generation. In this case, stripping costs are expensed based on the "extracted" coal delivered. Consistent with the Company's application in Case No. PAC-E-09-08, deferred stripping costs are included as a regulatory asset, serving much like a fuel inventory account and wil be expensed as the coal is extracted from the mine and delivered to the Company for use at its plants. This adjustment incorporates the regulatory asset into results. The related reduction to fuel expense is accounted for in the net power costs. RQ C k y M o u n t a i n P o w e r id a h o G e n e r a l R a t e C a s e . D e c e m b e r 2 0 0 9 Su r f a c e I n v e n t o r y w i t h a n d w i t h o u t E I T F 0 4 - 6 Br i d g e r P l a n t T o l a l s (E n d - o . M o n t h B a l a n c e s ) De c - G 9 ~a n . 1 0 Fe b - 1 0 Ma r . 1 0 Ap r . 1 0 Ma y . 1 0 Ju n . 1 0 Ju l . 1 0 Au g . 1 0 Se p 1 0 Oc t . 1 0 No v . 1 0 De c - 1 0 Su r f a c e I n v e n t o r y w l E I T 0 4 - 6 To n s 51 . 7 4 6 51 , 7 4 6 51 , 7 4 6 51 , 7 4 6 11 0 . 7 7 5 16 0 , 7 7 5 31 9 , 3 1 0 40 1 . 3 1 0 40 1 , 3 1 0 52 3 , 0 0 0 63 8 , 0 0 0 83 6 , 2 3 5 1, 0 2 9 , 3 7 6 Do l l a r s $ 76 1 , 5 6 1 $ 66 9 , 9 5 7 $ 42 7 . 2 0 4 $ 59 2 , 9 1 1 $ 2,4 0 6 , 1 2 2 $ 4, 8 4 8 , 8 0 5 $ 6, 2 2 6 , 4 3 2 $ 5,4 7 1 . 3 0 9 $ 4, 3 2 3 , 8 5 8 $ 4. 9 0 1 , 6 7 5 $ 5, 4 3 0 , 2 1 $ 6, 4 4 7 , 6 6 8 $ 7, 3 5 8 , 0 0 1 $/ o n $ 14 . 7 2 $ 12 . 9 5 $ 8. 2 6 $ 11 . 4 6 $ 21 . 7 2 $ 30 . 1 6 $ 19 . 5 0 $ 13 . 6 3 $ 10 . 7 7 $ 9. 3 7 $ 8. 5 1 $ 7. 7 1 $ 7.1 5 Su r f a c e I n v e n l o r y w l o E I T F 0 4 - To n s 16 2 , 1 7 4 23 9 , 8 6 8 73 , 8 6 4 25 1 , 1 4 4 31 0 , 1 7 3 51 8 , 3 2 3 67 6 , 8 5 8 72 1 . 6 6 1 62 2 , 3 4 4 66 3 , 6 6 5 73 5 , 2 0 9 1, 1 5 2 , 4 6 6 1, 1 1 5 , 7 6 9 Do l l a r s $ 2, 3 8 6 , 7 6 2 $ 2, 5 6 4 . 1 9 4 $ 1,0 6 1 , 1 1 6 $ 1, 7 4 5 , 3 1 6 $ 3, 8 1 6 . 3 3 $ 6, 2 5 9 , 2 1 5 $ 7, 6 3 6 , 6 4 2 $ 7, 4 3 0 , 6 6 0 $ 6,4 0 9 , 1 1 3 $ 6.8 7 3 , 2 4 7 $ 7, 2 3 6 , 0 9 5 $ 8, 2 8 4 , 8 3 6 $ 9, 1 1 1 , 6 7 2 $r r o n $ 14 . 7 2 $ 10 . 6 9 $ 14 . 3 7 $ 6,9 5 $ 12 . 3 0 $ 12 . 0 8 $ 11 . 2 8 $ 10 . 3 0 $ 10 . 3 0 $ 10 . 3 6 $ 9.8 4 $ 7,1 9 $ 8.1 7 Di f f e r e n c e Do l l a r s $ 1,6 2 5 , 2 0 1 $ 1, 8 9 4 , 2 3 7 $ 63 3 , 9 1 2 $ 1, 1 5 2 , 4 0 5 $ 1,4 1 0 , 4 1 1 $ 1,4 1 0 , 4 1 1 $ 1,4 1 0 , 4 1 1 $ 1. 9 5 9 , 3 5 0 $ 2,0 8 5 , 2 5 6 $ 1, 9 7 1 , 5 7 2 $ 1, 8 0 5 , 8 7 4 $ 1,8 3 7 . 1 6 8 $ 1,7 5 3 , 6 7 1 Pa c i f i C o r p P e r c e n t a g e 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % 66 . 6 7 % Pa c i r i C o r p S h a r e $ 1.0 8 3 , 4 6 8 $ 1. 2 6 2 . 8 2 5 $ 42 2 . 6 0 8 $ 76 8 , 2 7 0 $ 94 0 , 2 7 4 $ 94 0 , 2 7 4 $ 94 0 , 2 7 4 $ 1, 3 0 6 , 2 3 3 $ 1, 3 9 0 , 1 7 0 $ 1,3 1 4 , 3 8 1 $ 1,2 0 3 , 9 1 6 $ 1, 2 2 4 , 7 7 8 $ 1,1 6 9 , 1 1 4 Re f 8. 1 1 Pa g e 8. 1 1 . 1 Rocky Mountain Power RESULTS OF OPERATIONS Page 9.1 USER SPECIFIC INFORMATION STATE: PERIOD: IDAHO DECEMBER 2009 FILE: PREPARED BY: DATE: TIME: JAM Dec 2009 ID GRC Revenue Requirement Department 5/20/2010 2:03:48 PM TYPE OF RATE BASE: ALLOCATION METHOD: Year-End ROLLED.IN FERC JURISDICTION:Separate Jurisdiction 80R 12 CP:12 Coincidental Peaks DEMAND % ENERGY % 75% Demand 25% Energy TAX INFORMATION TAX RATE ASSUMPTIONS: FEDERAL RATE STATE EFFECTIVE RATE TAX GROSS UP FACTOR FEDERAUSTATE COMBINED RATE TAX RATE 35.00% 4.54% 1.615 37.951% CAPITAL STRUCTURE INFORMATION CAPITAL STRUCTURE EMBEDDED COST WEIGHTED COST DEBT PREFERRED COMMON 47.60% 0.30% 52.10% 100.00% 5.92% 5.41% 10.60% 2.818% 0.016% 5.523% 8.357% OTHER INFORMATION The Company's currènt estimated cost of equity is 10.6%. The capital structure is calculated using the five quarter average from 12131/2009 to 12/31/2010. ROLLED.IN Page 9.2 Year-End RESULTS OF OPERATIONS SUMMARY UNADJUSTED RESULTS IDAHO Description of Account Summary:Ref TOTAL OTHER IDAHO ADJUSTMENTS ADJTOTAL 1 Operating Revenues 2 General Business Revenues 9.3 3,484,413,565 3,297,654,176 186,759,389 15,973,773 202,733.162 3 Interdepartmental 9.3 0 0 0 0 0 4 Special Sales 9.3 643,321,157 608,334,858 34,986,299 10,303,083 45,289.382 5 Other Operating Revenues 9.4 226,031,658 211,768,550 14,263,108 (489,545)13,773,563 6 Total Operating Revenues 9.4 4,353,766,380 4,117,757,584 236,008,796 25,787,310 261,796,106 7 8 Operating Expenses: 9 Steam Prouction 9.5 898,300,862 843,521,228 54,779,635 5,829,883 60,609,518 10 Nuclear Production 9.6 0 0 0 0 0 11 Hydro Production 9.7 37,924,259 35,835,202 2,089,057 44,873 2,133,930 12 Other Power Supply 9.9 1,023,694,683 960,746,228 62,948,455 13,137,839 76,086,294 13 Transmission 9.10 172,874,522 163,342,030 9,532,492 1,055,990 10,588,482 14 Distribution 9.12 215,468,741 204,320,401 11,148,340 286,225 11,434,564 15 Customer Accounting 9.12 93,785,007 89,279,506 4,505,501 138,335 4,643,836 16 Customer Service & Infor 9.13 71,462,744 64,626,109 6,836,635 (4,989,177)1,847,458 17 Sales 9.13 0 0 0 0 0 18 Administrative & General 9.14.162,619,511 153,143,351 9,476,160 2,022,069 11,498,229 19 20 Total 0 & M Expenses 9.14 2,676,130,329 2,514,814,055 161,316,274 17,526,037 178.842.311 21 22 Depreciation 9.16 464,027,603 439,648,393 24.379.210 3,105.335 27,464,545 23 Amortization 9.17 43,698,570 41,446,814 2,251,756 (150,962)2,100,794 24 Taxes Other Than Income 9.17 123,877,487 118,554.217 5,323,269 414,144 5,737,413 25 Income Taxes. Federal 9.20 (169.394.084)(156.582.335)(12.811,749)(3,558,448)(16,370,196) 26 Income Taxes - State 9.20 (21,767,423)(20,090.190)(1,677,233)(38,087)(1,715,320) 27 Income Taxes. Def Net 9.19 482.616,183 458,790.109 23,826,074 1.679.532 25,505.607 28 Investment Tax Credit Adj.9.17 (1,874.204)(1.672,710)(201,494)0 (201,494) 29 Misc Revenue & Expense 9.4 (5.975,707)(5,678,965)(296,742)17,298 (279,445) 30 31 Total Operating Expenses 9.20 3,591,338.753 3,389,229,388 202,109.365 18,994,850 221,104,215 32 33 Operating Revenue for Return 762,427.627 728,528,196 33,899,431 6,792,460 40,691,891 34 35 Rate Base: 36 Electrc Plant in Service 9.30 19,556,037,605 18.501.147,212 1,054,890,394 114,278,528 1.169,168,922 37 Plant Held for Future Use 9.31 13.674,549 13,104,516 570,032 (570,032)0 38 Misc Deferred Debits 9.33 140,117,584 136.496.623 3.620,962 553,302 4,174,263 39 Elec Plant Acq AdJ 9.31 60,866,907 57,514,055 3,352,852 0 3.352.852 40 Nuclear Fuel 9.31 0 0 0 0 0 41 Prepayments 9.32 46,150,453 43,579,532 2,570,921 0 2,570,921 42 Fuel Stock 9.32 167,792,599 157,125,148 10,667,451 1,504,805 12,172,256 43 Matenal & Supplies 9.32 177,874.022 167,911,805 9,962.217 0 9,962,217 44 Working Capital 9.33 55,832,695 52,903,521 2,929,174 140,695 3.069,870 45 Weatherization Loans 9.31 37,358,188 33,854,548 3,503,640 0 3.503.640 46 Miscellaneous Rate Base 9.34 1,809,172 1,685,894 123,279 0 123.279 47 48 Total Electric Plant 20,257,513,773 19,165,322,851 1.092,190.922 115,907,298 1,208,098,220 49 50 Rate Base Deductions: 51 Accum Prov For Depr 9.38 (6,626,518,392)(6,257,327,216)(369,191,176)(2.603,977)(371,795,153) 52 Accum Prov For Amort 9.39 (427,140,689)(405,554,960)(21,585,729)(25,402)(21,611,131) 53 Accum Def Income Taxes 9.35 (2,332,318,663)(2,191,772,364)(140,546.299)(41,692)(140,587,991) 54 Unamortized ITC 9.35 (7,294,222)(7,250,054)(44.168)(166,745)(210.914) 55 Customer Adv for Const 9.34 (20,944,658)(20.258,001)(686.658)(261,039)(947,697) 56 Customer Service Deposits 9.34 0 0 0 0 0 57 Misc. Rate Base Deductions 9.34 (57,365,419)(54,678,237)(2,687,183)(2.506,243)(5,193,25) 58 59 Total Rate Base Deductions (9,471.582.043)(8,936,840,831 )(534,741,212)(5.605,098)(540.348,310) 60 61 Total Rate Base 10,785,931,730 10,228,482,020 557,449,710 110,302,200 667.751.910 62 63 Return on Rate Base 7.069%6.081%6.094% 64 65 Return on Equity 8.128%6.232%6.257% 66 Net Power Costs 1,042,847.44 67,217,503 69,253,752 67 100 Basis Points in Equity 68 Revenue Requirement Impact 90,565,044 4,680.677 5,606,839 69 Rate Base Decrease (740,405,216)(43,990,319)(52,593,487) ROLLED.IN Page 9.3 Year.End FERC BUS UNADJUSTED RESULTS IDAHO AceT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 70 Sales to Ultimate Customers 71 44 Residential Sales 72 0 S 1,346,519,773 1,287,272,744 59,247,029 386,357 59,633,386 73 74 B1 1,346,519,773 1.287,272,744 59.247.029 386,357 59.633,386 75 76 442 Commercial & Industrial Sales 77 0 S 2.097,948.247 1,970,908,587 127,039,660 15,459,595 142,499,255 78 P SE 79 PT SG 80 81 82 B1 2.097,948,247 1,970,908.587 127,039,660 15,459,595 142.499.255 83 84 444 Public Street & Highway Lighting 85 0 S 20,913,398 20,440,698 472,700 127,821 600,521 86 0 SO 87 B1 20,913,398 20,440,698 472,700 127,821 600,521 88 89 445 Other Sales to Public Authority 90 0 S 19,032,148 19.032,148 91 92 B1 19.032,148 19.032,148 93 94 448 Interdepartmental 95 DPW S 96 GP SO 97 B1 98 99 Total Sales to Ultimate Customers B1 3,48,413,565 3,297,654,176 186,759,389 15,973,773 202,733,162 100 101 102 103 447 Sales for Resale-Non NPC 104 WSF S 8,352,641 8,352.641 105 8,352,641 8.352,641 106 107 447NPC Sales for Resale.NPC 108 WSF SG 633.900.033 598,981,663 34.918.370 10,371,012 45,289,382 109 WSF SE 1.068,83 1,000,554 67.929 (67.929) 110 WSF SG 111 634.968,516 599,982,217 34,986,299 10.303,083 45.289.382 112 113 Total Sales for Resale B1 643,321,157 608,334.858 34,986.299 10.303,083 45.289,382 114 115 449 Provision for Rate Refund 116 WSF S 117 WSF SG 118 119 120 B1 121 122 Total Sales from Electricity B1 4,127,734,722 3,905,989,034 221,745,688 26,276,855 248,022,543 123 450 Forfeited Discounts & Interest 124 CUST S 7,318,368 6,907,026 411.342 411,342 125 CUST SO 126 B1 7,318.368 6.907,026 411,342 411,342 127 128 451 Mise Electric Revenue 129 CUST S 6,902,761 6.732,681 170.080 170,00 130 GP SG 131 GP SO 6,131 5.801 331 331 132 B1 6,908,893 6.738,482 170,411 170,411 133 134 453 Water Sales 135 P SG 12,155 11,485 670 670 136 B1 12,155 11,485 670 670 137 138 454 Rent of Electric Propert 139 DPW S 10,421,181 10,119,677 301.504 301.504 140 T SG 5.304.571 5,012.368 292,202 292,202 141 T SG 4.886 4,617 269 269 142 GP SO 3,428,294 3.243.365 184.929 184,929 143 B1 19.158.931 18.380,027 778,904 778.904 144 145 ROL.L.ED-IN Page 9.4 Year-End FERC BUS UNADJUSTED RESUL. TS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL.OTHER IDAHO ADJUSTMENT ADJ TOTAL. 146 147 456 Other Electric Revenue 148 DMSC S 50,609,068 45,598,459 5,010,609 (5,010,486)123 149 CUST CN 150 OTHSE SE 8,005,386 7,496,442 508,944 508.944 151 OTHSO SO 173,123 163,784 9.339 9.339 152 OTHSGR SG 133,845,735 126,72,845 7,372,890 4,520,941 11,893.830 153 154 155 B1 192,633,312 179,731,530 12,901,781 (489,545)12,412,236 156 157 Total Other Electric Revenues B1 226,031,658 211,768,550 14,263,108 (489,545)13,773,563 158 159 Total Electric Operaing Revenues B1 4,353,766,380 4,117,757,584 236,008,796 25,787,310 261,796,106 160 161 Summary of Revenues by Factor 162 S 3,568,017,584 3,375,364,659 192,652.925 10,963.287 203,616.212 163 CN 164 SE 9,073.869 8,96,996 576,873 (67,929)508.944 165 SO 3,607,548 3,12,950 194,598 194,598 166 SG 773,067.379 730,482,978 42,584,400 14,891,952 57,476,353 167 DGP 168 169 Total Electric Operating Revenues 4,353,766,380 4,117,757,584 236.08,796 25,787,310 261,796,106 170 Miscellaneous Revenues 171 41160 Gain on Sale of Utilty Plant . C~ 172 DPW S 173 T SG 174 G SO 175 T SG 176 P SG 177 61 178 179 41170 Loss on Sale of Utilty Plant 180 DPW S 181 T SG 182 61 183 184 4118 Gain from Emission Allowances 185 P S 186 P SE (3,790,891)(3,549,884)(241.07)17,298 (223,709) 187 61 (3,790,891)(3,549,884)(241,007)17,298 (223,709) 188 189 41181 Gain frm Disposition of NOX Credits 190 P SE 191 61 192 193 4194 Impact Housing Interest Income 194 P SG 195 61 196 197 421 (Gain) I Loss on Sale of Utilty Plant 198 DPW S (1,173,272)(1,173,272) 199 T SG (145,556)(137,538)(8,018)(8,018) 200 T SG (68,192)(64,436)(3,756)(3,756) 201 PTD CN 202 PTO SO 12,862 12,168 694 694 203 P SG (810,657)(766,002)(44,655)(44.655) 204 61 (2.184,816)(2,129,080)(55,736)(55.736) 205 206 Total Miscellaneous Revenues (5,975,707)(5,678,965)(296,742)17,298 (279.445) 207 Miscellaneous Expenses 208 4311 Interest on Customer Deposits 209 CUST S 210 61 211 Total Miscellaneous Expenses 212 213 Net Mise Revenue and Expense B1 (5,975,707)(5,678,965)(296,742)17,298 (279,445) 214 ROLLED.IN Page 9.5 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 215 500 Operation Supervision & Engineering 216 P SNPPS 20,160,039 19,049,523 1,110,515 37,227 1,147,743 217 P SNPPS 1,216,352 1,149.349 67,003 67,003 218 82 21.376,391 20,198.873 1.177,518 37.227 1.214,745 219 220 501 Fuel Related-Non NPC 221 P SE 11,157,930 10,448,562 709,368 1.067 710,434 222 P SE 223 P SE 224 P SE 225 P SE 3.213,384 3.009.093 204,292 204.292 226 82 14.371,314 13.457,654 913,659 1.067 914.726 227 228 501NPC Fuel Related-NPC 229 P SE 552,903.370 517,752,418 35,150,952 5,374,520 40,525,472 230 P SE 231 P SE 232 P SE 233 P SE 52.991,371 49.622.433 3,368.938 3,368,938 234 82 605.894.741 567,374.851 38,519,889 5,374,520 43.894,409 235 236 Total Fuel Related 620,266,055 580.832,506 39,433,549 5,375,586 44.809,135 237 238 502 Steam Expenses 239 P SNPPS 30,407,397 28.732,406 1.674,991 41,453 1.716.444 240 P SNPPS 5,101.692 4,820.666 281,027 281.027 241 82 35,509,090 33,553,072 1.956,017 41,453 1,997,470 242 243 503 Steam From Other Sources-Non-NPC 244 P SE 147 147 245 82 147 147 246 247 503NPC Steam From Other Sources-NPC 246 P SE 3,597,576 3.368,859 228,717 (14.218)214,498 249 82 3.597,576 3.368.859 228.717 (14.218)214,498 250 251 505 Electric Expenses 252 P SNPPS 2,754.507 2,602,775 151,732 3,675 155,407 253 P SNPPS 1,150,021 1,086,672 63,349 63,349 254 82 3,904,528 3,689,447 215,081 3.675 218.756 255 256 506 Misc. Steam Expense 257 P SNPPS 42,056,734 39,740,040 2,316,694 91,485 2,408,179 258 P SE 259 P SNPPS 1,502,518 1,419,752 82,766 82,766 260 82 43,559,253 41,159,792 2,399,461 91,485 2,490,945 261 262 507 Rents 263 P SNPPS 448,653 423,939 24,714 24,714 264 P SNPPS 1,762 1,665 97 97 265 82 450,415 425.604 24,811 24.811 266 267 510 Maint Supervision & Engineering 268 P SNPPS 4.057,736 3.834,216 223,520 106,827 330.348 269 P SNPPS 1.912,378 1,807,035 105,343 105,343 270 82 5,970,114 5,641,250 328,864 106,827 435,691 271 272 273 274 511 Maintenance of Structures 275 P SNPPS 21,886,763 20.681,131 1,205,632 14,386 1,220,018 276 P SNPPS 938,302 886,616 51,686 51,686 277 82 22.825.065 21.567.747 1.257,318 14,386 1,271,704 278 279 512 Maintenance of 80iler Plant 280 P SNPPS 91,029,755 86,015,382 5,014,372 141,429 5,155,801 281 P SNPPS 3,403,827 3,216.327 187.500 187.500 282 82 94,433.581 89,231,709 5,201,872 141,429 5.343,300 283 284 513 Maintenance of Electric Plant 285 P SNPPS 33,316,896 31,481,635 1,835,260 25,634 1,860,894 286 P SNPPS 410,626 388,007 22.619 22,619 287 82 33,727.522 31.869,642 1,857.880 25.634 1,883.514 288 289 514 Maintenance of Misc. Steam Plant 290 P SNPPS 9.660,457 9,128,311 532,146 6,253 538,400 291 P SNPPS 3.020,817 2.854,415 166,402 166,402 292 82 12,681,274 11,982.726 698.548 6,253 704.801 293 294 Total Steam Power Generation 82 898,300,862 843,521,228 54,779,635 5,829,883 60,609,518 ROLLED-IN Page 9.6 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 295 517 Operation Super & Engineering 296 P SNPPN 297 82 298 299 518 Nuclear Fuel Expense 300 P SE 301 302 82 303 304 519 Coolants and Water 305 P SNPPN 306 B2 307 308 520 Steam Expenses 309 P SNPPN 310 82 311 312 313 314 523 Electrip Expenses 315 P SNPPN 316 62 317 318 524 Misc. Nuclear Expenses 319 P SNPPN 320 62 321 322 528 Maintenance Super & Engineering 323 P SNPPN 324 62 325 326 529 Maintenance of Structures 327 P SNPPN 328 82 329 330 530 Maintenance of Reactor Plant 331 P SNPPN 332 62 333 334 531 Maintenance of Electric Plant 335 P SNPPN 336 62 337 338 532 Maintenance of Mise Nuclear 339 P SNPPN 340 62 341 342 Total Nuclear Power Generation 82 343 344 535 Operation Super & Engineering 345 p DGP 346 P SNPPH 8,095,683 7,649,732 445.951 20,742 466,692 347 P SNPPH 1,289.537 1.218,502 71.034 71,034 348 349 62 9.385,219 8,868.235 516.985 20.742 537,726 350 351 536 Water For Power 352 P DGP 353 P SNPPH 285.794 270.051 15.743 188 15,931 354 P SNPPH 4,415 4.172 243 243 355 356 82 290,209 274,223 15,986 188 16,174 357 ROLLED-IN Page 9.7 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR -Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 358 537 Hydraulic Expenses 359 P DGP 360 P SNPPH 3.168,766 2,994,214 174,551 1,444 175,996 361 P SNPPH 349,844 330,573 19,271 19.271 362 363 62 3,518,610 3,324,787 193,823 1,444 195,267 364 365 538 Electric Expenses 366 P DGP 367 P SNPPH 368 P SNPPH 369 370 62 371 372 539 Misc. Hydro Expenses 373 P DGP 374 P SNPPH 11,894,606 11,239,392 655,214 17,690 672,904 375 P SNPPH 5,705,129 5,390,862 314,267 314,267 376 377 378 62 17,599,735 16,630,254 969,481 17,690 987,171 379 380 540 Rents (Hydro Generation) 381 P DGP 382 P SNPPH 180,404 170,466 9,938 (33)9,904 383 P SNPPH 3,040 2,873 167 167 384 385 62 183,444 173,339 10,105 (33)10,072 386 387 541 Maint Supervision & Engineering 388 P DGP 389 P SNPPH 84,358 79,711 4,647 2 4,649 390 P SNPPH 391 392 62 84,358 79,711 4,647 2 4,649 393 394 542 Maintenance of Structures 395 P DGP 396 P SNPPH 1,092,399 1,032,224 60,175 802 60,977 397 P SNPPH 114,713 108,394 6,319 6,319 398 399 62 1,207,112 1,140,619 66,494 802 67,296 400 401 402 403 404 543 Maintenance of Dams & Waterways 405 P DGP 406 P SNPPH 1,189,774 1,124,235 65,539 912 66,50 407 P SNPPH 410,765 388,138 22,627 22,627 408 409 62 1,600,539 1,512,374 88,166 912 89,077 410 411 544 Maintenance of Electric Plant 412 P DGP 413 P SNPPH 1,188,647 1,123,171 65,477 1,671 67,148 414 P SNPPH 327,068 309,052 18,017 18,017 415 416 62 1,515,716 1,432,223 83,93 1,671 85,164 417 418 545 Maintenance of Misc. Hydro Plant 419 P DGP 420 P SNPPH 1,925,303 1,819,248 106,055 1,455 107,510 421 P SNPPH 614,013 580,190 33,823 33,823 422 423 62 2,539,316 2,399,438 139,878 1,455 141,333 424 425 Total Hydraulic Power Generation B2 37,924,259 35,835,202 2,089,057 44,873 2,133,930 ROLLED-IN Page 9.8 Year-End FERC 6US UNADJUSTED RESULTS IDAHO ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJTOTAL 426 427 546 Operation Super & Engineering 428 P SNPPO 316.964 299.504 17,460 63 17.523 429 P SNPPO 430 82 316.964 299.504 17.460 63 17.523 431 432 547 Fuel-Non-NPC 433 P SE 434 P SE 435 82 436 437 547NPC Fuel-NPC 438 P SE 426.253.895 399.154.711 27.099.184 (606.399)26.492.785 439 P SË 35.489.120 33,232.892 2,256.229 2.256,229 440 82 461,743.015 432.387.603 29,355.412 (606,399)28,749,013 441 442 548 Generation Expense 443 P SNPPO 14,113,019 13.335,604 777,415 12.516 789.931 444 P SNPPO 1.626,465 1.536,872 89.594 89.594 445 62 15.739,485 14.872,475 867.009 12.516 879.525 446 447 549 Miscellaneous Other 448 P SNPPO 18.635.853 17,609.298 1.026.556 330.179 1.356,734 449 P SNPPO 450 82 18.635,853 17,609.298 1.026.556 330.179 1.356,734 451 452 453 454 455 550 Rents 456 P SNPPO 1.861,263 1.758.736 102,528 102.528 457 P SNPPO 458 62 1.861.263 1,758.736 102,528 102,528 459 460 551 Maint Supervision & Engineering 461 P SNPPO 462 82 463 464 552 Maintenance of Structures 465 P SNPPO 1,350.705 1.276.301 74,404 613 75.016 466 P SNPPO 193.326 182.677 10.649 10,649 467 82 1.544.031 1,458,978 85,053 613 85,666 .468 469 553 Maint of Generation & Electric Plant 470 P SNPPO 12.141.793 11,472.963 668.830 (209,868)458,962 471 P SNPPO 2,845.046 2.688.327 156.719 156,719 472 82 14.986.840 14.161.290 825,550 (209,868)615.681 473 474 554 Maintenance of Misc. Other 475 P SNPPO 1,200,375 1.134.253 66,123 283 66.405 476 P SNPPO 121.530 114,836 6.694 6,694 477 82 1.321.906 1.249,089 72.817 283 73,100 478 479 Total Other Power Generation 62 516,149,358 483,796,973 32,352,385 (472.614)31,879,770 480 481 482 555 Purchased Power-Non NPC 483 DMSC S (33.207,768)(33.362,478)154.710 (154,710) 484 (33.207,768)(33.362,478)154,710 (154,710) 485 486 555NPC Purchased Power-NPC 487 P SG 409.727.945 387.158.090 22,569.855 7,167.862 29.737.717 488 P SE 79.691,472 74.625.070 5.066,403 (584.201)4.482.201 489 Seasonal Co P SG 490 DGP 491 489,419,417 461.783,159 27.636.258 6,583.660 34,219,918 492 493 Total Purchased Power 82 456.211.649 428.420.681 27.790.968 6,428,950 34.219,918 494 495 556 System Control & Load Dispatch 496 P SG 1.514,461 1,431.037 83,424 1,524 84.948 497 498 82 1.514,461 1,431,037 83,424 1,524 84.948 499 500 ROLLED-IN Page 9.9 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 501 502 557 Other Expenses 503 P S (183,792)(150,819)(32,973)7,585,721 7,552,748 504 P SG 48,880,583 46,187,997 2,692,586 (405,742)2,286,844 505 P SGCT 1,122,425 1,060,360 62,065 62,065 506 P SE 507 P SG 508 P TROJP 509 510 62 49,819,215 47,097,537 2,721,678 7,179,979 9,901,657 511 512 Embedded Cost Differentials 513 Company Owned Hyd P DGP 514 Company Owned Hyd P SG 515 Mid-C Contract P MC 516 Mid-C Coritraèt P SG 517 Existing QF Contracts P S 518 Existing QF Contracts P SG 519 520 521 522 Total Other Power Supply B2 507,545,325 476,949,255 30,596,070 13,610,454 44,206,524 523 524 Total Production Expense B2 1,959,919,804 1,840,102,658 119,817,146 19,012,596 138,829,742 525 526 527 Summary of Production Expense by Factor 528 S (33,391,560)(33,513,297)121,737 7,431,011 7,552,748 529 SG 460,122,988 434,777,123 25,345,865 6,763,644 32,109,509 530 SE 1,165,298,118 1,091,214,038 74,084,080 4,170,914 78,254,995 531 SNPPH 37,924,259 35,835,202 2,089,057 44,873 2,133,930 532 TROJP 533 SGCT 1,122,425 1,060,360 62.065 62.065 534 DGP 535 DEU 536 DEP 537 SNPPS 274,437,232 259,319.863 15,117,369 468.369 15.85,738 538 SNPPO 54,406,342 51,409,370 2,996,972 133,785 3,130,757 539 DGU 540 MC 541 SSGCT 542 SSECT 543 SSGC 544 SSGCH 545 SSECH 546 Total Production Expense by Factor 62 1,959,919,804 1,840,102;658 119,81,146 19,012,596 138,829,742 547 560 Operation Supervision & Engineering 548 T SNPT 6,088,583 5,753,193 335.389 10,916 346,305 549 550 62 6,088,583 5,753,193 335,389 10,916 346,305 551 552 561 Load Dispatching 553 T SNPT 9,323,709 8,810,112 513,596 18,577 532,174 554 555 62 9,323,709 8,810,112 513.596 18,577 532,174 556 562 Station Expense 557 T SNPT 1,506,78 1,423,494 82.984 2,259 85,243 558 559 62 1,506,478 1,423,494 82,984 2.259 85,243 560 561 563 Overhead Une Expense 562 T SNPT 245,152 231,648 13,504 206 13.710 563 564 62 245,152 231,648 13,504 206 13,710 565 566 564 Underground Une Expense 567 T SNPT 568 569 62 570 ROLLED-IN Page 9.10 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 571 565 Transmission of Electricity by Others 572 T SG 573 T SE 574 575 576 565NPC Transmission of Electricity by Others-NPC 577 T SG 116,018,414 109,627,542 6,390,872 1,068,531 7,459,403 578 T SE 1,142,797 1,070,143 72,654 (66,763)5,891 579 117,161,210 110,697,685 6,463,525 1,001,768 7,465,294 580 581 Total Transmission of Electricity by Other!62 117,161,210 110,697,685 6,463,525 1,001,768 7,465,294 582 583 566 Misc. Transmission Expense 584 T SNPT 2,393,112 2,261,287 131,825 (4,285)127,540 585 586 82 2,393,112 2,261,287 131,825 (4,285)127,540 587 588 567 Rents - Transmission 589 T SNPT 1,656,975 1,565,700 91,274 509 91,784 590 591 62 1,656,975 1,565,700 91,274 509 91,784 592 593 568 Maint Supervision & Engineering 594 T SNPT 35,53 33,500 1,953 39 1,992 595 596 62 35,453 33,500 1,953 39 1,992 597 598 569 Maintenance of Structures 599 T SNPT 4,060,560 3,836,884 223,676 5,435 229,110 600 601 62 4,060,560 3,836,884 223,676 5,435 229,110 602 603 570 Maintenance of Station Equipment 604 T SNPT 10,549,624 9,968,498 581,126 16,773 597,899 605 606 62 10,549,624 9,968,498 581,126 16,773 597,899 607 608 571 Maintenance of Overhead Lines 609 T SNPT 19,620,066 18,539,295 1,080,771 3,679 1,084,449 610 611 82 19,620,066 18,539,295 1,080;771 3,679 1,084,449 612 613 572 Maintenance of Underground Lines 614 T SNPT 51.599 48,757 2,842 84 2,926 615 616 82 51,599 48,757 2,82 84 2.926 617 618 573 Maint of Misc. Transmission Plant 619 T SNPT 182,001 171,976 10,026 30 10.056 620 621 82 182,001 171,976 10,026 30 10,056 622 623 Total Transmission Expense B2 172,874,522 163,342,030 9.532,492 1.055.99 10,588,482 624 625 Summary of Transmission Expense by Factor 626 SE 1.142,797 1,070,143 72,654 (66,763)5,891 627 SG 116,018,414 109,627,542 6,390.872 1,068.531 7,459,403 628 SNPT 55,713,312 52,644.345 3,068,967 54.222 3,123,188 629 Total Transmission Expense by Factor 172,874,522 163.342,030 9,532,492 1,055.990 10,588,4S2 630 580 Operation Supervision & Engineering 631 DPW S 1,012,443 930,166 82,277 82,277 632 DPW SNPD 18.641,946 17,781,836 860,111 34,479 894,590 633 82 19,654,389 18,712,001 942,388 34,479 976.867 634 635 581 Load Dispatching 636 DPW S 637 DPW SNPD 13,439.746 12.819,657 620,089 25.714 645.803 638 82 13,439,746 12,819,657 620.089 25,714 645.803 639 640 582 Station Expense 641 DPW S 3,849.839 3,641.292 208,547 4,008 212,555 642 DPW SNPD 29,848 28,471 1,377 46 1,423 643 82 3.879,.687 3.669,763 209,924 4,053 213,977 644 ROLLED.IN Page 9.11 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 645 583 Overhead Line Expenses 646 DPW S 5,777.056 5,75.120 301.936 11.118 313,054 647 DPW SNPD 17.767 16.94 820 29 849 648 62 5.794,824 5,92.068 302.756 11,147 313,903 649 650 584 Underground Line Expense 651 DPW S 305 305 652 DPW SNPD 653 62 305 305 654 655 585 Street Lighting & Signal Systems 656 DPW S 657 DPW SNPD 207,152 197,594 9.558 402 9,960 658 62 207,152 197,594 9.558 402 9,960 659 660 586 Meter Expenses 661 DPW S 5,630,733 5.374.972 255.761 9,193 264.954 662 DPW SNPD 1.082,827 1.032.867 49.960 1,765 51,725 663 62 6.713.560 6.407,839 305.721 10.958 316,679 664 665 587 Customer Installation Expenses 666 DPW S 12,458,762 12,009,846 44.917 16,305 465,222 667 DPW SNPD 496 473 23 1 24 668 62 12,459.259 12,010.319 44.940 16.306 465,246 669 670 588 Misc. Distributin Expenses 671 DPW S 1,903,892 1.827.783 76,109 (2.139)73970 672 DPW SNPD 5.537.508 5.282.016 255,492 (46)255.44 673 62 7.441,400 7.109,799 331.601 (2,186)329,416 674 675 589 Rents 676 DPW S 3,082,013 3,056.279 25.733 33 25.767 677 DPW SNPD 114.242 108,971 5.271 0 5,271 678 62 3.196,255 3.165,250 31,004 33 31,038 679 680 590 Maint Supervision & Engineering 681 DPW S 1.168,290 1.079.917 88,373 3,126 91,498 682 DPW SNPD 6,367.680 6.073,885 293,795 10,425 304,219 683 82 7.535.970 7,153,802 382,168 13.550 395,718 684 685 591 Maintenance of Structures 686 DPW S 1,855,991 1,709.849 146.142 146.142 687 DPW SNPD 159,999 152,617 7.382 7.382 688 62 2.015.990 1,862,466 153,524 153,524 689 690 592 Maintenaiie of Station Equipment 691 DPW S 10,926.178 10.135.064 791,114 25.517 816,631 692 DPW SNPD 1,874.179 1.787,708 86,72 3,387 89,858 693 82 12,800,357 11.922,771 877,586 28,904 906,490 694 593 Maintenance of Overhead Lines 695 DPW S 82.112.317 77.011.054 5,101.264 100,942 5.202.206 696 DPW SNPD 1,224.337 1.167,848 56.489 951 57,44 697 82 83.336,655 78,178,902 5,157.753 101.893 5,259,646 698 699 594 Maintenance of Underground Lines 700 DPW S 22,479.205 21.746,414 732,791 18.984 751.774 701 DPW SNPD 7.391 7,050 341 11 352 702 62 22,486,595 21,753.464 733,132 18.995 752,126 703 704 595 Maintenance of Line Transformers 705 DPW S 24.717 24,717 706 DPW SNPD 1,081,164 1,031,280 49,883 1,698 51,581 707 82 1,105,880 1,055.997 49.883 1,698 51,581 708 709 596 Maint of Street Lighting & Signal Sys. 710 DPW S 4.217,687 4,084,975 132,712 4,670 137.382 711 DPW SNPD 712 82 4.217.687 4.084,975 132,712 4.670 137,382 713 ROLLED.IN Page 9.12 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 714 597 Maintenance of Meters 716 DPW S 4.536,131 4.239,464 296.667 10,873 307,541 716 DPW SNPD 1.100.892 1.050,098 50.793 1,662 52,455 717 82 5,637,023 5,289,562 347,461 12,535 359,996 718 719 598 Maint of Misc. Distribution Plant 720 DPW S 2,967.838 2,882,374 85,465 128 85,592 721 DPW SNPD 578,169 551,493 26,676 2,944 29.620 722 82 3,546.007 3,433,867 112.141 3,072 115.212 723 724 Total Distnbution Expense B2 215,468,741 204.320,401 11,148,340 286,225 11.434,564 725 726 727 Summary of Distribution Expense by Factor 728 S 164,003.397 155,229.589 8.773,808 202,757 8,976,565 729 SNPD 51,465.34 49.090,812 2.374.532 83,467 2,457.999 730 731 Total Distribution Expense by Factor 215,468,741 204.320,401 11,146.340 286,225 11,434,564 732 733 901 Supervision 734 CUST S 102.805 87,017 16.788 56 15.844 735 CUST CN 2.451,290 2.356.068 95.222 4,004 99.226 736 82 2.554,096 2.443,085 111.010 4.060 115,070 737 738 902 Meter Reading Expense 739 CUST S 20.750.177 19.136.393 1.613.784 62,513 1.676.297 740 CUST CN 1.770,041 1.701,283 68.758 2,274 71,033 741 82 22.520.219 20.837.676 1.682.543 64,787 1.747,330 742 743 903 Customer Receipts & Collections 744 CUST S 7.352.864 7,023,206 329.657 10.345 340.02 745 CUST CN 48,927.462 47.026.843 1.900.620 58,841 1,959,461 746 82 56,280.326 54,050,049 2,230.277 69.186 2,299,463 747 748 904 Uncollectible Accounts 749 CUST S 12.149,005 11.677,783 471,222 471.222 750 P SG 751 CUST CN 26.790 25,749 1,041 1,041 752 82 12.175,795 11,703,532 472.263 472.263 753 754 905 Misc. Customer Accounts Expense 755 CUST S 12.390 12,390 756 CUST CN 242,182 232,774 9.408 302 9,710 757 82 254.572 245,164 9.408 302 9,710 758 759 Total Customer Accounts Expense B2 93,785,007 89.279.506 4.505,501 138,335 4.643,836 760 761 Summary of Customer Accts Exp by Factor 762 S 40.367.241 37.936,789 2.430.452 72,914 2,503.366 763 CN 53,417.766 51.342.717 2.075.049 65.421 2,140,470 764 SG 765 Total Customer Accounts Expense by Factor 93.785.007 89,279,506 4.505.501 138.335 4.643.836 766 767 907 Supervision 768 CUST S 769 CUST CN 286,417 275,290 11.126 396 11,523 770 82 286,417 275.290 11.126 396 11,523 771 772 908 Customer Assistance 773 CUST S 63,240.907 56.710.070 6,530,837 (4,992,585)1,536.252 774 CUST CN 2.861.099 2,749.957 111.141 4,430 115,571 775 776 777 82 66.102,006 59,460.027 6.641,979 (4.988.155)1.653,823 778 ROLLED.IN Page 9,13 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 779 909 Informational & Instructional Adv 780 CUST S 349,724 349,724 781 CUST CN 4,574,542 4,396,841 177,701 (1,426)176,275 782 62 4,924,267 4,746,566 177,701 (1,426)176,275 783 784 910 Misc. Customer Service 785 CUST S 786 CUST CN 150,055 144,226 5,829 8 5,837 787 788 62 150,055 144,226 5.829 8 5,837 789 790 Total Customer Service Expense 62 71,462,744 64,626,109 6,836,635 (4,989,177)1,847,458 791 792 793 Summary of Customer Service Exp by Factor 794 S 63,590.631 57.059,794 6,530,837 (4,992,585)1,538,252 795 CN 7,872,112 7,566,315 305,797 3,408 309,206 796 797 Total Customer Service Expense by Factor 62 71,462,744 64,626.109 6.836.635 (4,989,177 1.47,458 798 799 800 911 Supervision 801 eUST S 802 CUST CN 803 62 804 805 912 Demonstration & Sellng Expense 806 CUST S 807 eUST eN 808 62 809 810 913 Advertising Expense 811 CUST S 812 CUST CN 813 62 814 815 916 . Misc. Sales Expense 816 CUST S 817 CUST CN 818 62 819 820 Total Sales Expense 62 821 822 823 Total Sales Expense by Factor 824 S 825 CN 626 Total Sales Expense by Factor 827 828 Total Customer Service Exp Including Sales B2 71,462,744 64,626,109 6,836,635 (4,989,177)1,847,458 829 920 Administrative & General Salaries 830 PTO S (4,135,538)(5,140,020)1,004,462 (1,004,482) 831 CUST CN 832 PTD SO 77,010,359 72,856,271 4,154,087 180,879 4,334,967 833 B2 72.874,820 67,716,251 5,158,569 (823.603)4.334,967 834 835 921 Office Supplies & expenses 836 PTD S (568,262)(568,12)150 150 837 CUST CN 838 PTO SO 11,599,349 10,973,658 625,691 (31,329)594,362 839 62 11,031,087 10.405,246 625,841 (31,329)594,512 840 841 922 A&G Expenses Transferred 842 prD S 843 CUST eN 84 PTO SO (25,866,776)(24,471,472)(1,395,304)69,039 (1 ,326,265) 845 62 (25,866.776)(24,471,472)(1,395,304)69,039 (1,326,265) 846 ROLLED-IN Page 9.14 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 847 923 Outside Services 848 prD S 630 630 649 CUST CN 850 PTD SO 11.038.720 10.443.270 595,450 (25.996)569.454 851 B2 11.039.350 10,443.900 595,50 (25.996)569,454 852 853 924 Property Insurance 854 PTD SO 23.970.318 22.677.312 1.293.005 1.293.005 855 B2 23.970,318 22.677,312 1.293.005 1,293,005 856 857 925 Injuries & Damages 858 PTD SO 7,43,336 7.033.313 401,022 113,482 514.505 859 B2 7,434.336 7;033.313 401,022 113.482 514.505 860 861 926 Employee Pensions & Benefits 862 LABOR S 863 CUST CN 864 LABOR SO 865 B2 866 867 927 Franchise Requirements 868 DMSC S 869 DMSC SO 870 B2 871 872 928 Regulatory Commission Expense 873 DMSC S 11.943.931 11.526,639 417.092 4.691 421.783 874 CUST eN 875 DMse SO 2,197.338 2.078,809 118,529 78 118,607 876 FERC SG 2,323.478 2.195,89 127.989 127.989 877 82 16.464,747 15.801.137 663.610 4.769 668.379 878 879 929 Duplicate Charges 880 LABOR 5 881 LABOR SO (3,420.843)(3.236,316)(184.527)(246)(184,77) 882 82 (3,420.843)(3.236,316)(184,527)(246)(184.773) 883 884 930 Mise General Expenses 885 PTD 5 5.290.870 5.282.370 8,00 201.496 209.996 886 eUST CN 4.500 4.325 175 (44)131 887 LA80R SO 14,400.017 13,623.252 776.765 2.504.559 3,281.323 888 82 19.695.387 18,909.947 785.439 2.706.011 3,491;451 889 890 931 Rents 891 PTD S 961.066 961,066 892 PTD SO 5.238,518 4.955,942 282.576 282,576 893 82 6,199.584 5.917,009 282.576 282.576 894 895 '935 Maintenance of General Plant 896 G 5 15.577 15.577 897 eUST CN 898 G SO 23.181.924 21,931,44 1.250,478 9,942 1.260,420 899 B2 23.197.501 21.947,023 1,250,478 9.92 1.260,420 900 901 Totl Administrative & General Expense B2 162,619,511 153,143,351 9,476,160 2,022,069 11,98,229 902 903 Summary of A&G Expense by Factor 904 S 13,508.275 12.078.050 1,430.224 (798.295)631.929 905 SO 146,783.259 138,865,487 7.917,772 2.820.407 10.738.180 906 SG 2.323.478 2,195,489 127,989 127,989 907 CN 4,500 4,325 175 (44)131 908 Total A&G Expense by Factor 162,619,511 153,143.351 9.476.160 2.022.069 11,498.229 909 2,514,ih4,055910Total O&M Expense B2 2,676,130,329 161,316.274 17,526,037 178,842,31 ROLLED-IN Page 9.15 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 911 403SP Steam Depreciation 912 P SG 23,110,000 21,836,987 1,273,014 1,273,014 913 P SG 25,963,107 24,532,930 1,430,177 1,430,177 914 P SG 52,664,788 49,763,750 2,901,039 837,592 3,738,631 915 P SG 7,785,936 7,357,048 428,888 428,888 916 B3 109,523,832 103,490,714 6,033,118 837,592 6,870,710 917 918 403NP Nuclear Depreciation 919 P SG 920 63 921 922 403HP Hydro Depreciation 923 P SG 3,645,429 3,444,621 200,808 200,808 924 P SG 1,016,491 960,498 55,993 5.5,993 925 P SG 7,347,198 6,942,478 404,720 24,509 429,229 926 P SG 3.441,241 3,251,681 189,561 189,561 927 63 15,50,360 14,599,277 851,083 24,509 875.592 928 929 4030P Other Production Depreciation 930 P SG 124,817 117,942 6.876 6,876 931 P SG 94,515,821 89,309,419 5,206,402 1,050,470 6,256,872 932 P SG 2,544,778 2,404,599 140,179 140,179 933 P SG 934 63 97,185,16 91,831,959 5,353,457 1,050,470 6,03,926 935 936 403TP Transmission Depreciation 937 T SG 11,260.768 10,640,469 620.299 620,299 938 T SG 12,574,497 11,881,831 692,666 692.666 939 T SG 39,057,941 36,906,35 2,151,506 1,180,474 3,331,980 940 63 62,893,206 59,428,735 3,464,471 1,180,474 4,644,945 941 942 943 944 403 Distribution Depreciation 945 360 Lane & La.ne Righ" DP\i S 292,392 274,904 17,468 17,488 946 361 strct DPW S 1.016,944 993,937 23,007 23,007 947 362 station Equipmnt DPW S 17,275,368 16,659,953 615,415 615,415 948 363 Slorage 6eile Eq. DPW S 91,113 91,113 949 364 Poles & Towers DPW S 33,365.759 31,345,364 2,020,396 1,199 2,021,595 950 365 OH Condrs DPW S 18,807.119 17,850,287 956.832 956,832 951 366 UGConduit DPW S 7,529,925 7,372.273 157,652 157.652 952 367 UG Conductr DPW S 17,412,373 16,938.733 473,640 473,640 953 368 Una Trans DPW S 26.759,726 25,342,167 1,417,559 1,417,559 954 369 Servce DPW S 11,531.258 11.013,789 517,468 517,468 955 370 Melers DPW S 6,509.338 6,062,663 446.676 44,676 956 371 InslCustPrem DPW S 496,358 488,788 7,570 7,570 957 372 Lease Property DPW S 958 373 Street Lighting DPW S 2.255,605 2,226,651 28,954 28,954 959 63 143,343,279 136,660,621 6,682,658 1,199 6,683,857 960 961 403GP General Depreciation 962 G-SITUS S 12,310,835 11,555,600 755,235 (173)755,062 963 PT SG 502,163 474.501 27.662 27,662 96 PT SG 706.142 667,244 38,898 38,898 965 P SE 26,236 24,568 1.668 1,668 966 eUST eN 1,759,170 1,690,834 68,336 68,336 967 G-SG SG 5.229,908 4,941,819 288,089 2,848 290,938 968 PTD SO 14.946,453 14,140,213 806,241 8,416 814.656 969 G-SG SG 6,010 5,679 331 331 970 G-SG SG 144,595 136,630 7,965 7,965 971 63 35,631,512 33,637,088 1.994,424 11,090 2,005,515 972 973 403GVO General Vehicles 974 G-SG SG 975 63 976 977 403MP Mining Depreciation 978 P SE 979 63 980 ROLLED-lN Page 9.16 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 981 403EP Experimental Plant Depreciation 982 P SG 983 P SG 984 63 985 4031 ARO Depreciation 986 P S 987 63 988 989 990 Total Depreciation Expense B3 464,027,603 439,648,393 24,379,210 3,105,335 27,484,545 991 992 Summary S 155,654,113 148,216,221 7,437,892 1,026 7,438,918 993 DGP 994 DGU 995 SG 291,641,631 275,576.558 16,065,073 3.095.893 19,160.967 996 SO 14,946,453 14,140,213 806.241 8,416 814,656 997 CN 1,759,170 1,690.834 68,336 68,336 998 SE 26.236 24,568 1,668 1,668 999 SSGCH 1000 SSGCT 1001 Total Depreciation Expense 6y Factor 464,027,603 439,64,393 24,379,210 3,105,335 27,464,545 1002 1003 404GP Amort of L T Plant. Capital Lease Gen 1004 I.SITUS S 1,345,062 1,345,062 1005 I-SG SG 1006 PTD SO 929,374 879,242 50,132 50.132 1007 P SG 1008 CUST CN 249.571 239,876 9,695 9,695 1009 P SG 1010 64 2,524,007 2,464.180 59,827 59,827 1011 1012 404SP Amort of L T Plant. Cap Lease Steam 1013 P SG 1014 P SG 1015 64 1016 1017 4041P Amort of L T Plant. Intangible Plant 1018 I.SITUS S 94,304 73,772 20,532 20.532 1019 P SE 14,498 13,577 922 922 1020 I-SG 5G 8,952,161 8,459,032 493,130 31,188 524,318 1021 PTD 50 13.131,339 12,423,009 708,330 9,544 717,873 1022 CUST CN 5,000,879 4,806,617 194,262 194,262 1023 1-5G SG 2,615,413 2,471,343 144,070 144,070 1024 1-5G SG 310,432 293,332 17,100 17.100 1025 P SG 1026 1-5G SG 1027 1-5G SG 54,934 51,908 3.026 3,026 1028 P SG 16,758 15,835 923 923 1029 64 30,190,717 28,608,423 1,582.295 40,732 1,623.026 1030 1031 404MP Amort of L T Plant. Mining Plant 1032 P 5E 1033 64 1034 1035 4040P Amort of L T Plant. Other Plant 1036 P 5G 1037 64 1038 1039 1040 404HP Amortzation of Other Electnc Plant 1041 P SG 6,589 6,226 363 363 1042 P SG 40,392 38,167 2,225 2,225 1043 P SG 1044 B4 4ß,981 44,393 2.588 2,588 1045 104ß Total Amortization of Limited Term Plant 84 32,761,706 31,116,997 1,64,710 40,732 1,685,441 1047 1048 1049 405 Amortzation of Other Electnc Plant 1050 GP S 1051 1052 64 1053 ROLLED.IN Page 9.17 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1054 406 Amortization of Plant Acquisition Adj 1055 P S 1056 P SG 1057 P SG 1058 P SG 5,479,353 5,177,523 301.830 301,830 1059 P SO 1060 B4 5,79.353 5,177523 301.830 301,830 1061 407 Amort of Prop Losses. Unrec Plant. etc 1062 DPW S (36,176)(36,176) 1063 GP SO 1064 P SG 3,479,961 3.288,268 191.694 191,694 1065 P SE 1066 P SG (191.694)(191.694) 1067 P TROJP 2.013.725 1.900,202 113.523 113,523 1068 B4 5,457.511 5,152,294 305.217 (191.694)113.523 1069 1070 Total Amortization Expense B4 43,698,570 41,446.814 2,251,756 (150,962)2.100,794 1071 1072 1073 1074 Summary of Amortization Expense by Factor 1075 S 1,403.190 1,382,68 20,532 20.532 1076 SE 14,498 13,577 922 922 1077 TROJP 2.013.725 1.900.202 113.523 113.523 1078 DGP 1079 DGU 1080 SO 14.060.713 13.302.251 758,462 9,544 768.006 1081 SSGCT 1082 SSGCH 1083 SG.p 1084 CN 5.250,450 5,046,493 203.957 203.957 1085 SG 20.955,993 19.801.633 1.154.360 (160.506)993.855 1086 Total Amortization Expense by Factor 43.698.570 41,446.814 2,251.756 (150.92)2.100.794 1087 408 Taxes Other Than Income 1088 DMSC S 25.320,436 25,320,36 1089 GP GPS 87.317,409 82.607.339 4.710.069 414.144 5,124,214 1090 GP SO 10.522.150 9.954.565 567.585 567,585 1091 P SE 717,492 671.877 45.615 45.615 1092 P SG 1093 DMSC OPRV-ID 1094 GP EXCTAX 1095 GP SG 1096 1097 1098 1099 Total Taxes Other Than Income 85 123,871,487 118,554,217 5,323,269 414,144 5,737,413 1100 1101 1102 41140 Deferred Investment Tax Credit - Fed 1103 PTD DGU (1,874.204)(1,672,710)(201,494)(201.494) . 1104 1105 B7 (1.874.204)(1.672.710)(201,494)(201,94) 1106 1107 41141 Deferrd Investment Tax Credit -Idaho 1108 PTD DGU 1109 1110 67 1111 1112 Total Deferred ITC 87 (1,874,204)(1,672,710)(201,494)(201,494) 1113 ROLLED-IN Page 9.18 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1114 1115 427 Interest on Long- Term Debt 1116 GP S 178,206 178,206 1117 GP SNP 369,236,117 349,622,675 19,613,44 19,613,443 1118 B6 369,236,117 349,622,675 19,613,43 178,206 19,791,649 1119 1120 428 Amortzation of Debt Disc & Exp 1121 GP SNP 6,571,354 6,222,290 349,064 349,064 1122 B6 6,571,354 6,222,290 349,064 349,064 1123 1124 429 Amortization of Premium on Debt 1125 GP SNP (2,718)(2,574)(144)(144) 1126 B6 (2,718)(2,574)(144)(144) 1127 1128 431 Other Interest Expense 1129 NUTIL OTH 1130 GP SO 1131 GP SNP 10,264,106 9,718,887 545,219 545,219 1132 B6 10.264,106 9,718,887 545,219 545,219 1133 1134 432 AFUDC - Borrowed 1135 GP SNP (35,186,532)(33,317,459)(1,869,072)(1,869,072) 1136 (35,186,532)(33.317,459)(1,869,072)(1.869,072) 1137 1138 Total Elec. Interest Deductions for Tax B6 350,882,327 332,243,819 18,638,508 178,206 18,816,715 1139 1140 Non-Utility Portion of Interest 1141 427 NUTIL NUTIL 1142 428 NUTIL NUTIL 1143 429 NUTIL NUTIL 1144 431 NUTIL NUTIL 1145 1146 Total Non-utility Interest 1147 1148 Total Interest Deductions for Tax B6 350,882,327 332,243,819 18,638.508 178,206 18,816,715 1149 1150 1151 419 Interest & Dividends 1152 GP S 1153 GP SNP (63,955,322 60,558,081 )(3,397,241 1154 Total Operating Deductions for Tax B6 0.55 ,,3 ,4 1155 1156 1157 41010 Deferred income Tax - Federal-DR 1158 GP S 26,529,700 26,102,344 427,356 (347,371)79,985 1159 P TROJD 735,881 694,228 41,653 41,653 1160 P SG 26,126 24,687 1,439 1,439 1161 LABOR SO 37,814,180 35,774,410 2,039,770 (276,027)1.763,743 1162 GP SNP 35,849,593 33,945,299 1,904,294 1,904,294 1163 P SE 23,499,301 22,005,328 1,493,973 (75,58)1,418,425 1164 PT SG 51,291,699 48,466,297 2,825,402 2,926,043 5,751,445 1165 GP GPS 31,266,44 29,579,868 1,686,572 1,686,572 1166 TAXDEPR TAXEPR 615,608,170 584,405,196 31,202,974 31,202,974 1167 CUST BADDEBT 443,332 426,136 17,196 17,196 1168 CUST CN 22,893 22,004 889 889 1169 P IBT 348,313 321,475 26,838 (26,838)(0) 1170 DPW SNPD 67,978 64,842 3.136 3,136 1171 B7 823,503,606 781,832.114 41,671,492 2,200,259 43,871,751 1172 ROLLED-IN Page 9.19 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1173 1174 1175 41110 Deferred Income Tax - Federal-CR 1176 GP 5 (26.854.405)(25.660.209)(1.194,196)322,685 (871.511) 1177 P 5E (17.999.483)(16,855,162)(1,144.321)228,207 (916,114) 1178 P SG (538,368)(508,712)(29.656)(29,656) 1179 GP SNP (31.616,890)(29.937,433)(1,679.457)(1.679,457) 1180 PT 5G (7,932,473)(7,495.513)(436.960)(1,099.084)(1.536,044) 1181 DPW CIAC (20.332,44)(19,394,336)(938.108)(938.108) 1182 LASOR SO (28,202,710)(26.681.401 )(1,521.309)(5.507)(1.526.816) 1183 PT SNPD (1.949.167)(1.859.235)(89.932)(89.932) 1184 CUST BADDEST 1185 P SGCT (356.221)(336.523)(19.698)(19.698) 1186 BOOKDEPR SCHMDEXP (203.344.850)(192.661,462)(10.683.388)(10.683.388) 1187 P TROJD (1.332.481)(1.257.059)(75,422)(75,422) 1188 P 16T (427.931)(394.958)(32.973)32.973 0 1189 1190 1191 67 (340.887,23)(323.042.005)(17,845,418)(520.726)(18.366.144) 1192 1193 Total Deferred Income Taxes B7 482,616,183 458,790,109 23,826,074 1.,679,532 25,505,607 1194 SCHMAF Add"ions - Flow Through 1195 SCHMAF S 1196 SCHMAF SNP 1197 SCHMAF SO 1198 SCHMAF SE 1199 SCHMAF TROJP 1200 SCHMAF SG 1201 B6 1202 1203 SCHMAP Additions - Permanent 1204 P S 20,000 20.000 1205 P SE 90.872 85,095 5.777 5.777 1206 LA60R SNP 1207 SCHMAP-SO SO 12.568.198 11,890.245 677.953 677953 1208 SCHMAP SG 1209 DPW BADDEST 1210 66 12,679,071 11.995.341 683.730 683,730 1211 1212 SCHMAT Additions - Temporary 1213 SCHMAT-SITLS 57.590.033 56.886.057 703,976 (591,588)112,388 1214 P SG 1215 DPW CIAC 53.575.515 51.103,623 2,471,892 2.471.892 1216 SCHMA T -SNP SNP 83.309,767 78,884,438 4,425,329 4,425,329 1217 P TROJD 1.572.028 1,483,047 88.981 88.981 1218 P SGCT 938.633 886.730 51,903 51,903 1219 SCHMAT-SE SE 27.051,042 25.331.266 1.719,776 (741)1.719.035 1220 P SG 20.901.884 19,750,504 1.151,380 2.896.061 4.047.441 1221 CUST CN 1222 SCHMAT-SO SO 23.130.941 21.883,214 1.247.728 14.511 1.262.239 1223 SCHMA T -SNP SNPD 5.136,011 4.899.043 236.968 236.968 1224 DPW BADDE6T 1225 P SG 1226 600KDEPR SCHMDEXP 535.808,937 507.658.460 28,150,477 28,150.477 1227 B6 809.014.791 768.766.383 40.248.409 2.318.244 42.566,652 . 1228 1229 TOTAL SCHEDULE - M ADDITIONS B6 821.693.862 780.761.724 40.932,139 2.318.244 43.250,383 1230 ROLLED.IN Page 9.20 Year.End FERC BUS UNADJUSTED RESUlTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1231 SCHMDF Deductions - Flow Through 1232 SCHMDF S 1233 SCHMDF DGP 1234 SCHMDF DGU 1235 B6 1236 SCHMDP Deductions. Permanent 1237 SCHMDP S 904 904 1238 P SE 840,899 787,439 53,460 53,460 1239 PTD SNP 381,063 360,822 20,242 20.242 1240 SCHMDP IBT 1241 P SG 1242 SCHMDP-SO SO 26,365,079 24,942.895 1,422,183 1,422,183 1243 B6 27,587,945 26,092,060 1,495,885 1,495,885 1244 1245 SCHMDT Deductions - Temporary 1246 GP S 39,346,405 38,274,657 1,071,748 (915,314)156,434 1247 DPW BADDEBT 1,168,170 1,122,860 45,310 45,310 1248 SCHMDT -SNF SNP 94,462,842 89,445,073 5,017,769 5,017,769 1249 SCHMDT CN 60,323 57,980 2,343 2,343 1250 SCHMDT SG 68,842 65,050 3,792 3,792 1251 CUST DGP 1252 P SE 41,542,935 38,901,834 2,641,101 401,512 3,042,613 1253 SCHMDT -SG SG 135,152,429 127,707,560 7,44,869 7,710,054 15,154,923 1254 SCHMDT -GPi; GPS 82,386,340 77,942,262 4,44,078 4,44,078 1255 SCHMDT-SO SO 48,456,951 45,843,090 2,613,861 (1,054,375)1,559,486 1256 TAXDEPR TAXDEPR 1,622,113,173 1,539,894,065 82,219,108 82,219,108 1257 DPW SNPD 179,120 170,856 8,264 8,264 1258 B6 2,064,937,530 1,959,425,286 105,512,244 6,141,877 111,654,121 1259 1260 TOTAL SCHEDULE - M DEDUCTIONS B6 2,092,525,475 1,985,517 ,346 107,008,129 6,141,877 113,150,007 1261 1262 TOTAL SCHEDULE -M ADJUSTMENTS B6 (1,270,831,613)(1,204,755,622)(66,075.991)(3,823,633)(69.899,624) 1263 1264 1265 1266 40911 State Income Taxes 1267 IBT IBT (21,767,423)(20,090,190)(1,677,233)32,386 (1,64,847) 1268 IBT SE 1269 PTC P SG (70,472)(70,472) 1270 IBT IBT 1271 Total State Tax Expense (21,767.423)(20,090.190)(1.67.233)(38,087)(1.715,320) 1272 1273 1274 Calculation of Taxable Income: 1275 Operating Revenues 4,353,766,380 4,117,757,584 236,008,796 25,787,310 261,796,106 1276 Operating Deductions: 1277 o & M Expenses 2,676,130,329 2,514,814,055 161,316,274 17,526,037 178,842,311 1278 Depreciation Expense 464,027,603 439,648,393 24,379,210 3,105,335 27,484,545 1279 Ámortization Expense 43.698,570 41,446,814 2,251,756 (150,962)2,100,794 1280 Taxes Other Than Income 123,877,487 118,554,217 5,323,269 414,144 5,737,413 1281 Interest & Dividends (AFUDC-Equity)(63,955,322)(60,558,081 )(3,397,241 )160,278 (3,236,963) 1282 Misc Revenue & Expense (5,975,707)(5,678,965)(296,742)17,298 (279,445) 1283 Total Operating Deductions 3,237,802,959 3,048,226,433 189,576,526 21,072,130 210,648,656 1284 Other Deductions: 1285 Interest Deductions 350,882,327 332,243,819 18,638,508 178,206 18,816,715 1286 Interest on PCRBS 1287 Schedule M Adjustments (1,270,831,613)(1,204,755,622)(66,075,991 )(3,823,633)(69,899,624) 1288 1289 Income Before State Taxes (505,750,519)(467,468,290)(38,282,229)713,340 (37,568,889) 1290 1291 State Income Taxes (21,767,423)(20,090,190)(1,677,233)(38,087)(1,715,320) 1292 1293 Total Taxable Income (483,983,096)(447,378,100)(36,604,996)751,427 (35,853,569) 1294 1295 Tax Rate 35.0%35.0%35.0%35.0%35.0% 1296 1297 Federal Income Tax - Calculated (169,394,084)(156,582,335)(12,811,749)262,999 (12,548,749) 1298 1299 Adjustments to Calculated Tax: 1300 40910 PMI P SE 1301 40910 REC P SG (3,821,447)(3,821,447) 1302 40910 P SO 1303 40910 IR$$ee LABOR S 1304 Federal Income Tax Expense (169.394,084)(156,582.335)(12,811,749)(3.558.44)(16,370,196) 1305 1306 Total Operating Expenses 3.591,338,753 3,389,229,388 202.109.365 18.994,850 221,104,215 ROLLED.IN Page 9.21 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1307 310 Land and Land Rights 1308 P SG 2,329,517 2,201,196 128,321 128,321 1309 P SG 34,798,446 32,881,574 1,916,872 1,916,872 1310 P SG 56,303,435 53,201,961 3,101,474 3,101,474 1311 P S 1312 P SG 2,44,255 2,313,393 134,862 134,862 1313 B8 95,879,653 90,598,124 5,281,529 5,281,529 1314 1315 311 Structures and Improvements 1316 P SG 234,107,411 221,211,609 12,895,802 12,895,802 1317 P SG 325,036,982 307,132,327 17,904,655 17,904,655 1318 P SG 221,770,821 209,554,580 12,216,241 12,216,241 1319 P SG 57,386,063 54,224.953 3.161,110 3,161,110 1320 B8 838,301,276 792,123,468 46,177.808 46,177,808 1321 1322 312 Boiler Plant Equipment 1323 P SG 698,182,038 659,722,695 38,459,343 38,459,343 1324 P SG 658,624,890 622,344,552 36,280,338 36,280,338 1325 P SG 1,442,122,538 1,362,683,248 79,439,290 33,484,991 112,924,281 1326 P SG 325,425,382 307,499,331 17,926,050 17,926.050 1327 B8 3,124,354,848 2,952,249,826 172.105,022 33,484.991 205,590,012 1328 1329 314 Turbogenerator Units 1330 P SG 139,149,055 131,484,032 7,665,023 7,665,023 1331 P SG 141,986,218 134,164,910 7,821,308 7.821,308 1332 P SG 487,922,642 461,045,433 26,877,209 26,877,209 1333 P SG 63,734;933 60,224,096 3,510,837 3,510,837 1334 B8 832,792,848 786,918,71 45,874,377 45,874,377 1335 1336 315 Accessory Electric Equipment 1337 P SG 87,739,621 82,906,486 4,833,135 4,833,135 1338 P SG 138,674,494 131,035,612 7,638,882 7,638,882 1339 P SG 74,099,755 70,017,971 4,081,783 4,081,783 1340 P SG 66,352,508 62,697,482 3,655,027 3,655,027 1341 B8 366,866,378 346,657,551 20,208,827 20.208.827 1342 1343 1344 1345 316 Mise Power Plant Equipment 1346 P SG 4,786,848 4,523,164 263,683 263,683 1347 P SG 5,245,086 4,956,160 288,925 288,925 1348 P SG 15,109,785 14,277,463 832,322 832,322 1349 P SG 4,037,788 3,815,366 222,421 .222,421 1350 B8 29,179,506 27,572,154 1,607,352 1,607,352 1351 1352 317 Steam Plant ARO 1353 P S 1354 B8 1355 1356 SP Unclassified Steam Plant - Account 300 1357 P SG 787,304 743,936 43,369 43,369 1358 B8 787,304 743,936 43,369 43,369 1359 1360 1361 Total Steam Production Plant B8 5,288,161,813 4,996,863,530 291,298,283 33,484,991 324,783,274 1362 1363 1364 Summary of Steam Production Plant by Factor 1365 S 1366 DGP 1367 DGU 1368 SG 5,288,161,813 4,996,863,530 291,298,283 33,484,991 324,783,274 1369 SSGCH 1370 Total Steam Production Plant by Factor 5,288,161,813 4,996,863,530 291,298,283 33,484,991 324,783,274 1371 320 Land and Land Rights 1372 P SG 1373 P SG 1374 B8 1375 1376 321 Structures and Improvements 1377 P SG 1378 P SG B8 1379 ROLLED-IN Page 9.22 Year-End FERC 8US UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAl 1380 1381 322 Reacor Plant Equipment 1382 P SG 1383 P SG 1384 B8 1385 1386 323 Turbogenerator Units 1387 P SG 1388 P SG 1389 B8 1390 1391 324 Land and Land Rights 1392 P SG 1393 P SG 1394 B8 1395 1396 325 Misc. Power Plant Equipment 1397 P SG 1398 P SG 1399 88 1400 1401 1402 NP Unclassified Nuclear Plant - Acct 300 1403 P SG 1404 88 1405 1406 1407 Total Nuclear Production Plant 88 1408 1409 1410 1411 Summary of Nuclear Production Plant by Factor 1412 DGP 1413 DGU 1414 SG 1415 1416 Total Nuclear Plant by Factor 1417 1418 330 Land and Land Rights 1419 P SG 10,621.118 10.036.054 585.064 585.064 1420 P SG 5.270,019 4,979,720 290.299 290,299 1421 P SG 3.645,604 3.44,786 200.818 200.818 1422 P SG 672.873 635,808 37.065 37,065 1423 B8 20,209.614 19,096,368 1,113.246 1.113.246 1424 1425 331 Structures and Improvements 1426 P SG 21.272.790 20.100.979 1.171,811 1.171.811 1427 P SG 5.299.236 5,007.327 291.908 291,908 1428 P SG 69.738,251 65,896,721 3.841,530 3.841.530 1429 P SG 7.984,198 7.544.388 439.809 439.809 1430 B8 104.294,475 98,549,416 5,745.059 5.745.059 1431 1432 332 Reservoirs. Dams & Waterways 1433 P SG 151.296.614 '142.962.443 8.334.171 8.334,171 1434 P SG 20.156.916 19.046.572 1,110,343 1.110.343 1435 P SG 106.245.543 100.393.009 5.852.534 324,857 6,177.391 1436 P SG 37.108,148 35.064,047 2.044.102 2.044.102 1437 B8 314,807.221 297,466,072 17.341.149 324.857 17,666.007 1438 1439 333 Water Wheel. Turbines, & Generators 1440 P SG 31,913,924 30.155.946 1.757.978 1,757.978 1441 P SG 8.828,844 8.342.508 486.337 486.337 1442 P SG 43,462.254 41.068.137 2.394,117 2.394,117 1443 P SG 27,234.682 25.734,460 1,500.222 1.500,222 144 88 111,439.704 105.301,050 6.138,654 6,138.654 1445 1446 334 Accessory Electric Equipment 1447 P SG 4,430.934 4.186.857 244.078 244,078 1448 P SG 3,669.976 3.467.816 202.161 202.161 1449 P SG 43.817.031 41.403.370 2,413,660 2,413.660 1450 P SG 7,133.812 6.740.846 392,966 392,966 1451 B8 59,051.753 55.798.888 3.252,865 3,252.865 1452 ROLLED-IN Page 9.23 Year-End FERC BUS.UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO AÒJUSTMENT AOJTOTAL 1453 1454 1455 335 Misc. Power Plant Equipment 1456 P 5G 1.197.194 1.131.247 65.947 65.947 1457 P 5G 186.194 175.938 10,257 10.257 1458 P 5G 996,385 941,499 54.886 54.886 1459 P 5G 11,353 10.728 625 625 1460 B8 2,391,127 2.259,411 131,715 131.715 1461 1462 336 Roads, Railroads & Bridges 1463 P 5G 4,620.060 4.365,564 254,496 254,496 1464 P 5G 828.931 783.269 45,662 45.662 1465 P 5G 9,817.317 9,276,530 540,787 540.787 1466 P 5G 682,347 644.760 37.587 37.587 1467 B8 15,946,654 15.070.123 878.531 878.531 1468 1469 337 Hydro Plant ARO 1470 P 5 1471 B8 1472 1473 HP Unclassified Hydro Plant - Acct 300 1474 P 5 1475 P 5G 1476 P 5G 1477 P 5G 1478 B8 1479 1480 Total Hydraulic Production Plant B8 628,142,54 593,541,329 34,601,219 324,857 34,926,017 1481 1482 Summary of Hydraulic Plant by Factor 1483 S 1484 SG 628,142,548 593,541,329 34.601,219 324.857 34,926.077 1485 DGP 1486 DGU 1487 Total Hydraulic Plant by Factor 628,142,548 593,541,329 34.601.219 324,857 34,926,077 1488 1489 340 Land and Land Rights 1490 P SG 23.516.708 22.221.290 1.295,417 1.295,417 1491 P SG 1492 P SG 1493 B8 23,516.708 22,221,290 1.295,417 1.295,417 1494 1495 341 Structures and Improvements 1496 P SG 151,043,941 142,723.688 8,320,252 8,320,252 1497 P SG 163.512 154,505 9,007 9,007 1498 P 5G 4.241.952 4,008.284 233.668 233.668 1499 B8 155.449,405 146.886,77 8.562,927 8.562.927 1500 1501 342 Fuel Holders. Producers & Accessories 1502 P SG 8,406.209 7,943.153 463,056 463.056 1503 P SG 121.339 114.655 6.684 6,684 1504 P SG 2.284.126 2,158,305 125.821 125,821 1505 B8 10,811,674 10.216,113 595.561 595.561 1506 1507 343 Prime Movers 1508 P S 1509 P SG 754,466 712,906 41,560 41,560 1510 P 5G 2.223,358.082 2,100.884,449 122,473,634 14,387.299 136.860,932 1511 P SG 51,744,608 48,894.258 2.850.351 2,850.351 1512 B8 2,275,857.156 2.150,491.612 125.365.544 14,387.299 139,752.843 1513 1514 344 Generators 1515 P S 1516 P SG 1517 P SG 331,535,449 313.272,825 18.262.623 18.262.623 1518 P 5G 15.873,643 14.999,244 874.399 874.399 1519 B8 347,409.092 328.272,070 19.137.023 19.137.023 ROLLED-IN Page 9.24 Year-End FERC 8US UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1520 1521 345 Accessory Electrc Plant 1522 P SG 226,854,809 214,358,517 12,496,292 12,496,292 1523 P . SG 156,586 147,961 8,626 8,626 1524 P SG 2,919,649 2,758.820 160,829 160,829 1525 88 229,931.044 217.265,297 12,665,747 12.665,747 1526 1527 1528 1529 346 Misc. Power Plant Equipment 1530 P SG 12,167.872 11,497.605 670,267 670.267 1531 P SG 11,813 11.162 651 651 1532 88 12,179,685 11.508,767 670.918 670.918 1533 1534 347 Other Production ARO 1535 P S 1536 88 1537 1538 OP Unclassified Oter Prod Plant-Acct 300 1539 P S 1540 P SG 1541 1542 1543 Total Other Production Plant B8 3,055,154,764 2,886,861,627 168,293,136 14,387,299 182,680,435 1544 1545 Summary of Other Production Plant by Factor 1546 S 1547 DGU 1546 SG 3,055,154,764 2.886.861.627 168,293.136 14.387,299 182,680,435 1549 SSGCT 1550'Total of Other Production Plant by Factor 3,055.154,764 2,886,861.627 168,293.136 14.387.299 182.680.435 1551 1552 Experimental Plant 1553 103 Experimental Plant 1554 P SG 1555 Total Experimental Production Plant 88 1556 1557 Total Production Plant 88 8,971,459,125 8,477,266,486 494,192,639 48,197,147 542,389,786 1558 350 Land and Land Rights 1559 T SG 21,145,733 19,980,920 1,164.812 1,164.812 1560 T SG 48.501,155 45,829,470 2.671.685 2.671.685 1561 T SG 31,414,150 29,683,702 1.730,44 (23.847)1.706.601 1562 88 101.061,037 95,494.092 5.566,945 (23.847)5.543.098 1563 1564 352 Structures and Improvements 1565 T S 1566 T SG 7.741,609 7.315.163 426,446 426,44 1S67 T SG 18,157,495 17,157,289 1.000.205 1.000,205 1568 T SG 59.577,575 56,295,746 3.281,829 3.281.829 1569 88 85,476,679 80,768,198 4,708,481 4,708,81 1570 1571 353 Station Equipment 1572 T SG 129,985,618 122,825,363 7,160,255 7.160.255 1573 T SG 188,825,398 178,423,955 10,401.443 10,401.443 1574 T SG 988,384.505 933,939,365 54,445,140 54.445.140 1575 88 1,307,195,521 1.235,188,683 72,006.838 72.006.838 1576 1577 354 Towers and Fixtures 1578 T SG 156.322,773 147.711.736 8.611.037 8.611.031 1579 T SG 127.544,198 120.518,428 7.025,769 7.025.769 1580 T SG 165.062,634 155,970.163 9,092,472 9,092,472 1581 88 44.929.605 424.200.327 24.729.278 24,729,278 1582 1583 355 Poles and Fixtures 1584 T SG 66,244.763 62.595.672 3,649.091 3,649.091 1585 T SG 117.745,408 111.259.405 6,486,003 6.86,003 1586 T SG 375.300,433 354.627.017 20.673.417 51.961.670 72.635,086 1587 88 559.290.604 528,482.093 30,808.511 51.961.670 82.770.181 1588 ROLLED-IN Page 9.25 Year-End FERC BUS UNADJUSTED RESUL T8 IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1589 356 Clearing and Grading 1590 T SG 197,260,339 186,394,257 10,866,082 10,866,082 1591 T SG 156,882,468 148,240,600 8,641,867 8,641,867 1592 T SG 380,070,379 359,134,210 20,936,169 20,936,169 1593 B8 734,213,185 693,769,067 40,44,118 40,444,118 1594 1595 357 Underground Conduit 1596 T SG 6,371 6,020 351 351 1597 T SG 91,651 86,602 5,049 5,049 1598 T SG 3,113,807 2,942,283 171,524 171,524 1599 B8 3,211,828 3,034,905 176,923 176,923 1600 1601 358 Underground Conductors 1602 T SG 1603 T SG 1,087,552 1,027,64 59,908 59,908 1604 T SG 6,442,172 6,087,305 354,867 354,867 1605 68 7,529,724 7,114,949 414,775 414,775 1606 1607 359 Roads and Trails 1608 T SG 1,863,032 1,760,406 102,625 102,625 1609 T SG 440,513 416,248 24,266 24,266 1610 T SG 9,151,569 8,647,455 504,114 504,114 1611 68 11,455,113 10,824,109 631,005 631,005 1612 1613 TP Unclassified Trans Plant. Acct 300 1614 T SG 84,550,623 79,893,154 4,657,469 4,657,469 1615 68 84,550,623 79,893,154 4,657,469 4.657,469 1616 1617 TSO Unclassified Trans Sub Plant. Acct 300 1618 T SG 1619 68 1620 1621 Total Transmission Plant 68 3,342,913,921 3,158,769,577 184,144,344 51,937,823 236,082,166 1622 Summary of Transmission Plant by Factor 1623 DGP 1624 DGU 1625 SG 3,342,913,921 3,158,769,577 184,144,344 51,937,823 236,082,166 1626 Total Transmission Plant by Factor 3,342,913.921 3,158,769,577 184,144,344 51,937,823 236.082,166 1627 360 Land and Land Rights 1628 DPW S 51,856,326 50,519,585 1,336,741 1,336,741 1629 68 51,856,326 50,519,585 1,336,741 1,336,741 1630 1631 361 Structures and Improvements 1632 DPW S 66,495,517 65,002,256 1,493,261 1,493,261 1633 68 66,495.517 65,002,256 1,493,261 1,493,261 1634 1635 362 Station Equipment 1636 DPW S 787,676,940 761,044,499 26,632,441 26,632,441 1637 68 787,676.940 761,044,499 26,632,441 26,632,441 1638 1639 363 Storage Battery Equipment 1640 DPW S 1,457,805 1,457,805 1641 B8 1,457.805 1,457,805 1642 1643 364 Poles, Towers & Fixtures 1644 DPW S 903,958,177 842,950,744 61,007,433 61.007,433 1645 68 903,958,177 842,950,744 61,007,433 61,007,433 1646 1647 365 Overhead Conductors 1648 DPW S 631,378,730 597,455,532 33,923,198 33,923,198 1649 68 631,378,730 597,455,532 33.923,198 33,923,198 1650 ROLLED-IN Page 9.26 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1651 366 Underground Conduit 1652 DPW S 290.621.174 283,247,994 7.373,179 7.373.179 1653 B8 290.621.174 283,247,994 7.373.179 7.373.179 '1654 1655 1656 1657 1658 367 Underground Conductors 1659 DPW S 697.799.779 674.120,851 23.678.928 23.678.928 1660 B8 697,799.779 674.120,851 23,678.928 23.678.928 1661 1662 368 Line Transformers 1663 DPW S 1,056,509.849 990,583.151 65,926.697 65,926.697 1664 B8 1,056,509,849 990,583,151 65,926,697 65.926.97 1665 1666 369 Services 1667 DPW S 559.763.102 531,874,191 27,888,911 27,888,911 1668 B8 559.763.102 531,874.191 27.888,911 27,888,911 1669 1670 370 Meters 1671 DPW S 187,209.616 173,388,196 13,821,420 13.821,420 1672 B8 187,209,616 173,388.196 13,821,420 13.821,420 1673 1674 371 Installations on Customers' Premises 1675 DPW S 8,809.120 8,644.004 165,115 165,115 1676 B8 8,809,120 8.644,004 165,115 165.115 1677 . 1678 372 . Leased Propert 1679 DPW S 1680 B8 1681 1682 373 Street Lights 1683 DPW S 62.885,404 62.283.269 602.135 602,135 1684 B8 62,885.404 62,283.269 602.135 602.135 1685 1686 DP Unclassified Dist Plant - ACet 300 1687 DPW S 20,216,252 19.291,256 924.997 924,997 1688 B8 20,216,252 19.291.256 924,997 924,997 1689 1690 DSO Unclassified Dist Sub Plant - Acct 300 1691 DPW S 1692 B8 1693 1694 1695 Total Distribution Plant B8 5,326,637,791 5,061,863,333 264,774,458 264,774,458 1696 1697 Summary of Distnbution Plant by Factor 1698 S 5.326.637,791 5,061.663,333 264.774,458 264,774,458 1699 1700 Total Distnbution Plant by Factor 5,326,637.791 5,061,863,333 264,774,458 264.774,458 ROLLED-IN Page 9.27 Year-End FËRC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1701 389 Land and Land Rights 1702 G-SITUS 5 9,472.275 9.274.636 197.639 197.639 1703 CUST CN 1,128.506 1,084,668 43.838 43,838 1704 PT SG 332 314 18 18 1705 G-SG SG 1,228 1,160 68 68 1706 PTD SO 5,598,055 5.296,085 301,970 301,970 1707 B8 16,200.395 15,656.863 543.532 543,532 1708 1709 390 Structures and Improvements 1710 G-SITUS 5 111,200.704 101,422.380 9.778,324 9,778,324 1711 PT SG 358.127 338.400 19.727 19.727 1712 PT SG 1,653.732 1.562,636 91,096 91,096 1713 CUST CN 12,319.587 11,841.025 478.563 478,563 1714 G-SG SG 3,675.782 3,73.302 202,480 202,480 1715 PTO SO 102.313,681 96,794,683 5,518.997 5.518.997 1716 B8 231.521,614 215,432.426 16.089.188 16.089.188 1717 1718 391 Ofice Furniture & Equipment 1719 G.SITUS 5 13.065,614 12,137,233 928,381 928.381 1720 PT SG 1,046 988 58 58 1721 PT SG 5,295 5,003 292 292 1722 CUST CN 8,85.337 8,347.949 337.388 337,388 1723 G-SG SG 4.784,588 4.521,029 263.559 263,559 1724 P SE 97,829 91.609 6,219 6,219 1725 PTO SO 54,551,124 51,608.531 2.942,593 2.942.593 1726 G.SG SG 74.351 70,256 4,096 4,096 1727 G-SG SG 1728 B8 81,265.184 76,782,599 4,482,585 4,482,585 1729 1730 392 Transportation Equipment 1731 G.SITUS 5 73.113.164 68.190,669 4,922,495 4,922,495 1732 PTD SO 7.996.779 7,565.417 431,362 431,362 1733 G-SG SG 17,254,817 16,304,336 950,481 950,481 1734 CUST CN 1735 PT SG 838,181 792.010 46,171 46,171 1736 P SE 404,148 378,454 25.694 25.694 1737 PT SG 120.286 113.660 6.626 6.626 1738 G-SG SG 374.178 353.567 20.612 20,612 1739 PT SG 44,655 42,195 2.480 2,460 1740 B8 100,146.208 93.740,308 6.405,900 6,405,900 1741 1742 393 Stores Equipment 1743 G-SITUS 5 8.861.339 8.312.757 548.582 548.582 1744 PT SG 108,431 102,458 5.973 5,973 1745 PT SG 360.063 340,229 19.834 19.834 1746 PTD SO 445.293 421,273 24.020 24.020 1747 G-SG SG 4.062,155 3.838.392 223.764 223,764 1748 PT SG 53,971 50,998 2.973 2.973 1749 B8 13.891,252 13,066.106 825.146 825.146 ROLLED-IN Page 9.28 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Rèf TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1750 1751 394 Tools, Shop & Garage Equipment 1752 G-SITUS S 32,024,394 30.281,765 1,742.629 1,742,629 1753 PT SG 2.120.983 2.004,148 116.834 116,834 1754 G-SG SG 20,499,259 19.370,058 1,129,201 1,129,201 1755 PTO SO 3,986.801 3,771,746 215,56 215,056 1756 P SE 7.106 6,655 452 452 1757 PT SG 2.176.302 2,056,420 119,882 119,882 1758 G-SG SG 1,716,105 1.621,573 94,532 94,532 1759 G-SG SG 89,913 84,961 4,953 4,953 1760 B8 62,620,863 59,197,325 3,423,538 3,423,538 1761 1762 395 Laboratory Equipment 1763 G-SITUS S 25,228.787 23,956,655 1,272,132 1,272,132 1764 PT SG 20,622 19,486 1,136 1.136 1765 PT SG 13,281 12,550 732 732 1766 PTD SO 5,197,970 4,917,581 280,389 280.389 1767 P SE 7,593 7,111 483 483 1768 G-SG SG 6,353,527 6,003,543 349,984 349,984 1769 G-SG SG 253.001 239,064 13,937 13,937 1770 G-SG SG 14,022 13,249 772 772 1771 B8 37,088,802 35,169,239 1,919,564 1,919,564 1772 1773 396 Power Operated Equipment 1774 G-SITUS S 94,279,509 87,117,887 7,161,622 7,161,622 1775 PT SG 845.108 798,555 46,553 46,553 1776 G-SG SG 31,633,038 29,890,533 1,742,505 1,742.505 1777 PTD SO 1,410,640 1,334,548 76,093 76,o3 1778 PT SG 1,664,492 1,572,804 91,689 91.689 1779 P SE 73,823 69,130 4.693 4,693 1780 P SG 1781 G-SG SG 968.906 915,534 53,372 53,372 1782 B8 130,875.517 121,698,990 9.176,527 9,176,527 1783 397 Communication Equipment 1784 COM_EO S 101,721,635 96,539,236 5,182,399 5,182,399 1785 COM_EO SG 4,816,644 4,551,319 265,325 265,325 1786 COM_EO SG 9,615,788 9.086,102 529,685 529,685 1787 COM_EO SO 48.166.017 45,567.850 2,598.168 2,598,168 1788 COM_EO CN 2,641,488 2,538,878 102,610 102,610 1789 COM_EO SG 74,202,015 70.114,598 4,087,416 4.087,416 1790 COM_EO SE 114,538 107,256 7,282 7.282 1791 COM_EO SG 1,055,756 997,599 58,156 58,156 1792 COM_EO SG 1,590 1,503 88 88 1793 B8 242.335,471 229,504,341 12,831,130 12,831,130 1794 1795 398 Misc. Equipment 1796 G-SITUS S 1.354,746 1.290,393 64,352 64,352 1797 PT SG 1798 PT .SG 1.997 1,887 110 110 1799 CUST CN 199,765 192.005 7,760 7.760 1800 PTO SO 3,376,792 3,194.641 182,151 182,151 1801 P SE 1,668 1.562 106 106 1802 G-SG SG 1,865,540 1.762,777 102,763 102,763 1803 G-SG SG 1804 B8 6,800,507 6,443,265 357.242 357,242 1805 1806 399 Coal Mine 1807 P SE 278.021.722 260.346,31 17,675.291 13,511,711 31,187.003 1808 MP P SE 1809 B8 278,021,722 260,346,431 17.675,291 13,511.711 31,187,003 1810 1811 399L WIOCO Capital Lease 1812 P SE B8 1813 1814 .1815 Remove Capital Leases 1816 B8 1817 ROLLED-IN Page 9.29 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1818 1011390 General Capital Leases 1819 G-SITUS S 18,984,156 18,984,156 .1820 P SG 16,951,793 16,018,004 933,789 933,789 1821 PTD SO 12,664,054 11,980,930 683,123 683,123 1822 69 48,600,02 46,983,090 1,616,913 1,616,913 1823 1824 Remove Capital Leases (48,600,002)(46,983,090)(1,616,913)(1,616,913) 1825 1826 1827 1011346 General Gas Line Capital Leases 1828 P SG 1829 89 1830 1831 Remove Capital Leases 1832 1833 1834 GP Unclassified Gen Plant - Acct 300 1835 G-SITUS S 1836 PTD SO 4,694,044 4,440,838 253,206 253,206 1837 CUST CN 1838 G-SG SG 1839 PT SG 1840 PT SG 1841 88 4.694,044 4,440,838 253.206 253,206 1842 1843 399G Unclassified Gen Plant - Acct 300 1844 G-SITUS S 1845 PTD SO 1846 G-SG SG 1847 PT SG 1848 PT SG 1849 88 1850 1851 Total General Plant 88 1,205,461,579 1,131,478,731 13,982,849 13,511,711 87,494,560 1852 1853 Summary of General Plant by Factor 1854 S 489.306,322 457,507,766 31,798,556 31.798,556 1855 DGP 1856 DGU 1857 SG 210,650,900 199,047,199 11,603,700 11,603.700 1858 SO 250,401,250 236.894,123 13,507,126 13,507,126 1859 SE 278,728,427 261,008,207 17,720.220 13,511,711 31.231,932 1860 CN 24.974,683 24,004,525 970.158 970.158 1861 DEU 1862 SSGCT 1863 SSGCH 1864 Less Capital Leases ~48.600.002)(48,983,090)(1,616,913)(1,616,913) 1865 Total General Plant by Factor 1, 05.461579 1,131,478,731 73,982,849 13,511,711 87.494,560 1866 301 Organization 1867 I-SITUS S 1868 PTD SO 1669 I-SG SG 1870 88 1871 302 Franchise & Consent 1872 I-SITUS S 1,000,000 1,000,000 1.000.000 1873 I-SG SG 9,402,471 8,884,536 517,935 517.935 1874 I-SG SG 99,510,474 94,028,942 5,481,532 5.481,532 1875 I-SG SG 9,240,742 8,731,716 509,026 509,026 1876 P SG 1877 P SG 600.993 567,867 33,106 33,106 1878 68 119,754.679 112.213.060 7.541.599 7.541.599 1879 ROLLED.IN Page 9.30 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1880 303 Miscellaneous Intangible Plant 1881 I-SITUS S 6.042,837 5,626.978 415,859 415.859 1882 I-SG SG 95,041,256 89,805,910 5,235,346 631,847 5.867,193 1883 PTO SO 366,513,585 346,743,135 19,770,450 19,770,450 1884 I"SE 3,453,872 3,234,291 219,581 219,581 1885 CUST CN 118,758,961 114,145,691 4,613,271 4,613,271 1886 I"SG 1887 I"SG 1888 B8 589.810,510 559,556.004 30,254.506 631.847 30.886.353 1889 303 Less Non-Utilty Plant 1890 I-SITUS S 1891 589,810,510 559,556,004 30.254,506 631,847 30.886.353 1892 iF'Unclassified Intangibie Plant - Acet 300 1893 I-SITUS S 1894 I-SG SG 1895 I"SG 1896 PTO SO 1897 1898 1899 Total Intangible Plant B8 709,565,190 671,769,085 37,796,105 631,847 38,427,952 1900 1901 Summary of Intangible Plant by Factor 1902 S 7.042.837 5,626,978 1,415,859 1,415.859 1903 OGF' 1904 OGU 1905 SG 213,795.935 202,018,990 11.776.945 631,847 12,408.792 1906 SO 366,513.585 346,743,135 19,770,450 19,770,450 1907 CN 118,758.961 114,145,691 4,613,271 4,613.271 1908 SSGCT 1909 SSGCH 1910 SE 3.453,872 3,234,291 219,581 219.581 1911 Total Intangible Plant by Factor 709.565,190 671,769,085 37.796,105 631,847 38.27.952 1912 Summary of Unclassified Plant (Account 106) 1913 01"20,216,252 19,291,256 924,997 924,997 1914 OSO 1915 GP 4,694,044 4,44,838 253,206 253.206 1916 HI" 1917 NP 1918 01" 1919 TP 84,550,623 79,893.154 4,657.469 4,657,469 1920 TSO 1921 II" 1922 MP 1923 SP 787,304 743,936 43.369 43.369 1924 Total Unclassified Plant by Factor 110,246,224 104.369.183 5.879,040 5.879.040 1925 1926 Totl Electric Plant In Service B8 19,556,037,605 18,501,147,212 1,054,890,394 114,278,528 1,169,168,92 ROLLED-IN Page 9.31 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJTOTAL 1927 Summary of Electric Plant by Factor 1928 S 5,822,986,950 5,524,998,077 297,988,873 297,988,873 1929 SE 282,182,299 264,242,498 17,939,801 13,511,711 31,451,512 1930 DGU 1931 DGP 1932 SG 12,738,819,880 12,037,102,253 701,717,627 100,766,817 802,484,444 1933 SO 616,914,834 583,637,258 33,277,576 33,277,576 1934 CN 143,733,644 138,150,216 5,583,429 5,583,429 1935 DEU 1936 SSGCH 1937 SSGCT 1938 Less Capital Leases (48,600,002)~48,983,090)(1,616,913)(1,616,913) 1939 19,556,037,605 18, 01,147,212 1,054,890,394 114,78,528 1,169,168,922 1940 105 Plant Held For Future Use 1941 DPW S 3,473,204 3,473,204 1942 P SNPP$ 1943 T SNPT 325,029 307,125 17,904 (509.44)(491,540) 1944 P SNPP 8,923,302 8,431,762 491,540 491,540 1945 P SE 953,014 892,426 60,588 (60,588) 1946 G SNPG 1947 1948 1949 Total Plant Held For Future Use B10 13,674,54 13,104,516 570,032 (570,032)0 1950 1951 114 Electric Plant Acquisition Adjustments 1952 P S 1953 P SG 142,633,069 134,776,129 7,856,940 7,856,940 1954 P SG 14,560,711 13,758,634 802,076 802.076 1955 Total Electric Plant Acquisition Adjustment B15 157,193,780 148,534,764 8,659,016 8,659,016 1956 1957 115 Accum Provision for Asset Acquisltlon Adjustments 1958 P S 1959 P SG (84,100,707)(79,468,021 )(4,632,686)(4,632,686) 1960 P SG (12,226,166)(11,552,688)(673,478 673,478) 1961 815 6,, 09 5,4 ,0 , 6 1962 1963 120 Nuclear Fuel 1964 P SE 1965 Total Nuclear Fuel B15 1966 1967 124 Weatherization 1968 DMSC S 2,633,178 2,599,959 33,220 33,220 1969 DMSC SO ~4,454)(4,213)(240)(240) 1970 816 2,6 8,725 2,595,745 3i979 32,979 1971 1972 182W Weatherization 1973 DMSC S 34,729,463 31,258,802 3;470,661 3,470,661 1974 DMSC SG 1975 DMSC SG 1976 DMSC SO 1977 816 34,729,463 31,258.82 3,470,661 3,470,661 1978 1979 186W Weatherization 1980 DMSC S 1981 DMSC CN 1982 DMSC CNP 1983 DMSC SG 1984 DMSC SO 1985 816 1986 1987 Total Weatherization 816 37,358,188 33,854,54 3,503,64 3,503,640 ROLLED-IN Page 9.32 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 1988 1989 151 Fuel Stock 1990 P DEU 1991 P SE 158,860,196 148,760,625 10,099,571 1,566,785 11,666,357 1992 P SE 1993 P SE 12,069,947 11,302,597 767,349 767,349 1994 Totl Fuel Stock B13 170,930,143 160,063,22 10,866,921 1,566,785 12,433,706 1995 1996 152 Fuel Stock - Undistributed 1997 P SE 1998 1999 2000 25316 DG& T Working Capital Deposit 2001 P SE (1,379,000)(1,291,330)(87,670)(56,073)(143,744) 2002 613 (1,379,000)(1,291.330)(87.670)(56,073)(143.744) 2003 2004 25317 DG& T Working Capital Deposit 2005 P SE (1.758,544)(1,646,744)(111,800)(5,907)(117.706) 2006 613 (1,758,544)(1,646,744)(111,800)(5,907)(117,706) 2007 2008 25319 Provo Working Capital Deposit 2009 P SE 2010 2011 2012 Total Fuel Stock 613 167.792,599 157,125,148 10,667,451 1,504,805 12,172,256 2013 154 Materials and Supplies 2014 MSS S 86,919,683 82,030,372 4,889,311 4,889,311 2015 MSS SG 3,082,186 2,912,404 169,782 169,782 2016 MSS SE 4,170,119 3,905,003 265,116 265,116 2017 MSS SO 253,641 239,959 13,682 13,682 2018 MSS SNPPS 81,516,215 77,025,896 4,490,319 4,490,319 2019 MSS SNPPH (1,860)(1,757)(102)(102) 2020 MSS SNPD (3,081,941)(2,939,745)(142,196)(142,196) 2021 MSS SNPT 2022 MSS SG 2023 MSS SG 2024 MSS SNPPS 2025 MSS SNPPO 5,288,978 4,997,635 291,343 291,343 2026 MSS SNPPS 2027 Total Materials and Supplies B13 178,147,022 168,169,767 9,977,255 9,977,255 2028 2029 163 Stores Expense Undistributed 2030 MSS SO 2031 2032 613 2033 2034 25318 Provo Working Capital Deposit 2035 MSS SNPPS (273,000)(257,962)(15,038)(15,038) 2036 2037 613 (273,000)(257,962)(15,038)(15,038) 2038 2039 Total Materials & Supplies 613 177 ,87 4,022 167,911,805 9,962,217 9,962,217 2040 2041 165 Prepayments 2042 DMSC S 2,934,455 2,770,438 164,017 164,017 2043 GP GPS 9,858,973 9,327,161 531,812 531,812 2044 PT SG 6,15,547 6,062,146 353,400 353,400 2045 P SE 7,102,118 6,650,600 451,519 451.519 2046 PTD SO 19,839,360 18,769,187 1,070,173 1,070,173 2047 Total Prepayments 615 46,150,453 43,579,532 2,570,921 2,570,921 2048 ROLLED.IN Page 9.33 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DE SCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2049 182M Mise Regulatory Assets 2050 DDS2 S 56,142,627 56,331,298 (188,671)(17,580)(206.251) 2051 DEFSG SG 2,654.642 2,508,411 146.231 74,434 220,665 2052 P SGeT 8,511.723 8.041,060 470.663 470,663 2053 DEFSG SG 2054 P SE 74,327 74.327 2055 P SG 2056 . DDS02 SO 7,516.382 7.110,934 405,448 405,48 2057 B11 74,825.374 73.991,703 833.671 131.181 964,82 2058 2059 186M Mise Deferred Debits 2060 LABOR S 16,240,410 16.240,410 2061 P SG 2062 P SG 2063 DEFSG SG 38,988.960 36.841,254 2,147.706 531.032 2,678.738 2064 LABOR SO 16.926 16,013 913 913 2065 P SE 10,045,914 9,407,242 638,671 (108.911 )529.760 2066 P SNPPS 2067 GP EXeTAX 2068 Total Misc. Deferred Debits 811 65,292,210 62,504,920 2,787,290 422,121 3,209,411 2069 2070 Working Capital 2071 ewe Cash Working Capital 2072 ewe S 36.106,992 34,139.875 1.967,117 140,695 2,107.812 2073 ewc SO 2074 ewe SE 2075 B14 36.106,992 34,139.875 1.967,117 140.695 2,107.812 2076 2077 OWC Other Work. Cap. 2078 131 Cash GP SNP 2079 135 Workin Funs GP SG 1.920 1.814 106 106 2080 141 Notes Recevabli GP SO 540.572 511,412 29,159 29,159 2081 143 Othe, AIR GP SO 33,985.372 32.152,136 1.833.237 1,833.237 2082 232 AlP PTD S 2083 232 Al PTD SO (4.215.163)(3.987.789)(227.374)(227,374) 2084 232 Al P SE (1,408.497)(1,318.951)(89.545)(89,545) 2085 232 Al T SG 2086 2533 Othe Msc_ Ot.Cfd. P S 2087 2533 Otti Msc_ Of. Crd_ P SE (6.046,034)(5.661.656)(384.378)(384.378) 2088 230 Ast Retir. Oblig P SE (2,415,872)(2,262,283)(153.590)(H¡3,590) 2089 230 Asset Retir. Obllg. P S 2090 254105 ARO Re Lllbüity P S 2091 254105 ARO Reg Liability P SE (716.594)(671,036)(45.558)(45.558) 2092 2533 ChOla Recamation P SE 2093 814 19.725.703 18.763.64 962.057 962.057 2094 2095 Total Working Capital 814 55,832,695 52,903,521 2,929,174 140,695 3,069,870 2096 Miscellaneous Rate Base 2097 18221 Unrec Plant & Reg Study Costs 2098 P S 2099 2100 615 2101 2102 18222 Nuclear Plant. Trojan 2103 P S (372,363)(372,363) 2104 P TROJP 885.265 835,358 49,907 49.907 2105 P TROJD 1.296.271 1,222,899 73.372 73.372 2106 615 1,809.172 1.685.894 123.279 123,279 21Ú7 2108 ROLLED-IN Page 9.34 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR , Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2109 2110 1869 Misc Deferred Debits-Trojan 2111 P 5 2112 P SNPPN 2113 B15 2114 2115 Total Miscellaneous Rate Base B15 1,809,172 1,685,894 123,279 123,279 2116 2117 Total Rate Base Additions B15 701,476,168 664,175,640 37,300,528 1,628,770 38,929,299 2118 235 Customer 5ervlce Deposits 2119 CU5T 5 2120 CU5T CN 2121 Total Customer Service Deposits B15 2122 2123 2281 Prop Ins pro 50 2124 2282 Inj& Dam PTO 50 (7,487,871 )(7,083,961)(403,910)(403,910) 2125 2283 Pen & Ben PTO SO (22,725,860)(21,499,983)(1,225,877)(1,225,877) 2126 254 Reg Uab PTO 5G 2127 254 Reg Uab PTO 5E (1,217,286)77,389 2128 254 Ins Prov PTO 50 109.564) 2129 B15 , 4 ,5 1 2130 2131 22841 Accum Mlsc Oper Provisions. Other 2132 P 5 2133 P 5G (1,500,000 82,627)(82.627 2134 B15 .5 ,0 8 ,6 2135 2136 22842 Prv.Trojan P TROJO 2137 230 ARO P TROJP (1,711.281)(1,614,808)(96,473)(96,73) 2138 254105 ARO P TROJP (3,608,947)(3.405,494)(203,453)(203,453) 2139 254 P 5 (6,009.324l (6,009,324l 2140 B15 (11,329.552 (11.029,626 (299,926)(299,926) 2141 2142 252 Customer Advances for Construction 2143 DPW 5 (13,473,111)(13,198.024)(275,088)6.822 (268.266) 2144 OPW 5E 2145 r 5G (7,471.547)(7.059,977)(411,570)(267,861)(679,31) 2148 DPW 50 2147 CU5T CN 2148 Total Customer Advances for Construction B19 (20,94,658)(20,258,001)(686.658)(261,039)(947,697) 2149 2150 25398 502 Emissions 2151 P 5E (2,402,284)(2,402;284l 2152 B19 (2.402,284)(2.402,284 2153 2154 25399 Other Deferred Credits 2155 P 5 (3,803,740)(3,728,560)(75.180)(75.180) 2156 LABOR 50 (181,348)(181.348) 2157 P 5G (441,134) 2158 P 5E (75.229) 2159 B19 181,1 ROLLED.IN Page 9.35 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2160 2161 190 Accumulated Deferred Income Taxes 2162 P S 10,695,84 10,695,486 (2)(2) 2163 CUST CN 65.488 62.944 2.544 2,544 2164 P IBT 2165 LABOR SO 36,490,690 34.522.312 1.968,378 (49,979)1.918.399 2166 P OGP 2167 CUST BAOOEBT 3,345.135 3.215.387 129.748 129,748 2168 P TROJO 1,332,481 1.257.059 75.422 75,422 2169 P SG 39,391.566 37,221,682 2,169.884 (2,002,880)167,004 2170 P SE 3.097.022 2,900,128 196.894 (347,312)(150,418) 2171 PTO SNP 2172 OPW SNPO 703,493 671,035 32,458 32,458 2173 P SSGCT 2174 Total Accum Deferred Income Taxes 819 95,121,359 90,546,034 4,575,325 (2,400,170)2,175,155 2175 2176 281 Accumulated Deferrd Income Taxes 2177 P S 2178 PT DGP 2179 T SNPT 2180 819 2181 2182 282 Accumulated Deferrd Income Taxes 2183 GP S (138.317.516)(138,317.516) 2184 ACCMOIT OITBAL (2.336,392,077)(2.195,736,556)(140,655,521 )140.655,521 0 2185 P SG 2186 LABOR SO (6,909,549)(6,536,835)(372,714)6,816 (365.899) 2187 CUST CN 2188 P SE (5,607,614)(5.251,109)(356.505)(61,607)(418,113) 2189 P SG (5,705.530)(5.391,241 )(314.289)(1,664,205)(1.978,94) 2190 B19 (2,354.614,770)(2,212.915,740)(141,699.030)619,009 (141,080.021 ) 2191 2192 283 Accumulated Deferred Income Taxes 2193 GP S (30,884.504)(29,777,409)(1.107,095)1,028,227 (78.868) 2194 P SG (6,716,785)(6,346,791 )(369,994)(41.055)(411,048) 2195 P SE (4,844.933)(4,536,915)(308,018)41,333 (266,685) 2196 LABOR SO (16,761.723)(15,857,563)(904,160)710,964 (193,195) 2197 GP GPS (5,687,055)(5,380.284) .(306.771)(306,771) 2198 PTD SNP (5,228,914)(4,951.159)(277.755)(277.755) 2199 P TROJO 2200 P SG 2201 P SG (2,701.338)(2,552,535)(148,803)(148,803) 2202 P SG 2203 619 (72.825,252)(69,402,657)(3,422,595)1.739,470 (1.683.125) 2204 2205 Total Accum Deferred Income Tax B19 (2,332,31ll63)(2,191,772,364)(140,54,299)(41,692)(140,587,991) 2206 255 Accumulated Investment Tax Credit 2207 PTD S 2208 PTD ITC84 (1,745.297)(1.745,297) 2209 PTO ITC85 (3.044.242)(3.044,242) 2210 PTO ITC86 (1,479.759)(1,479.759) 2211 PTD ITC88 (222,248)(222.246) 2212 PTD ITC89 (486,772)(486,772) 2213 PTO ITC90 (315.906)(271.738)(44,168)(44,168) 2214 PTO 1ST (166,745)(166,745) 2215 Total Accumlated ITC 619 (7.294,222)(7,250,054)(44,168)(166,745)(210,14) 2216 2217 Total Rate Base Deductions (2.417,922,96)(2,273,958,655)(143,964,308)(2,975,719)(148,940,027) 2218 ROLLED-IN Page 9.36 Year-End FERC 6US UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2219 2220 2221 108SP Steam Pro Plant Accumulated Depr 2222 P S 2223 P SG (828.531.539)(782.891.896)(45.639,643)(45.639,643) 2224 P SG (936.120,976)(884,554,772)(51,566.204)(51,566.204) 2225 P SG (552,789,110)(522,338.733)(30.450,377)(792.318)(31,242.695) 2226 P SG (158,685.661)(149,944,465)(8.741.196)(8.741.96) 2227 617 (2,476.127.286)(2.339.729.866)(136.397,420)(792.318)(137.189,738) 2228 2229 108NP Nuclear Prod Plant Accumulated Depr 2230 P SG 2231 P SG 2232 .P SG 2233 617 2234 2235 2236 108HP Hydraulic Prod Plant Accum Depr 2237 P S 2238 P SG (150,429.735)(142.143.316)(8.286,19)(8.286,419) 2239 P SG (28,604.226)(27.028.563)(1.575.663)(1.575.663) 2240 P SG (59,853.861)(56.556,813)(3,297.049)(142,997)(3,40,045) 2241 P SG (12.661,842)(12.153,348)(708,494)(708,494) 2242 B17 (251.749,664)(237,882,039)(13,867.625)(142.997)(14.010.622) 2243 2244 1080P Other Production Plant. Accum Depr 2245 P S 2246 P SG (1.347.482)(1.273,256)(74,226)(74.226) 2247 P SG 2248 P SG (263.762.956)(249.233.579)(14,529.377)(583.034)(15,112.411) 2249 P SG (19.564.578)(18,486,863)(1.077.714)(1,077,714) 2250 B17 (284.675,015)(268.993,698)(15.681,317)(583,034)(16.264,352) 2251 2252 108EP Experimental Plant - Accum Depr 2253 P SG 2254 P SG 2255 2256 2257 Total Production Plant Accurn Depreciation 817 (3,012,551.966)(2.846,605.604)(165.94.362)(1.518,349)(167,46.711) 2258 2259 Summary of Prod Plant Depreciation by Factor 2260 S 2261 DGP 2262 DGU 2263 SG (3.012.551,966)(2.848,605,604)(165,946.362)(1,518.349)(167.464.711) 2264 SSGCH 2265 SSGCT - 2266 Total of Prod Plant Depreciation by Factor (3,012.551.966)(2.846,605,64)(165.946,362)(1.518.349)(1é.464.71) 2267 2268 2269 108TP Transmission Plant Accumulated Depr 2270 T SG (21.367,434)(21,367,434) 2271 T SG (21.354.659)(21.354.659) 2272 T SG 20,231.189)1,030,788)(21.261,976 2273 Total Trans Plant Atcurn DeprecIation 817 , 5 .2 1 .03 ,788 63.9 .0 9 ROLLED.IN Page 9.37 Year.End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2274 108360 Land and Land Rights 2275 DPW S (5.731.128)(5,471.879)(259.247)(259,247) 2276 617 (5.731.126)(5,471,879)(259.247)(259,247) 2277 2278 108361 Structures and Improvements 2279 DPW 8 (13,581,278)(13,138.403)(442,875)(442,875) 2280 617 (13,581.278)(13,138,403)(442,875)(442,875) 2281 2282 108362 Station Equipment 2283 DPW S (207,834,133)(198.557.095)(9,277.038)(9,277,038) 2284 617 (207,834,133)(198,557,095)(9,277.038)(9,277.038) 2285 2286 108363 Storage 6attery Equipment 2287 DPW 8 (775.263)(775,263) 2288 617 (75,263)(775,263) 2289 2290 108364 Poles. Towers & Fixtures 2291 DPW 8 (472,497,456)(438,618.489)(33.878.967)(33.878.967) 2292 617 (472,497,456)(438,618.89)(33,878,967)(33.878,967) 2293 2294 108365 Overhead Conductors 2295 DPW 8 (257.576,586)(247.145,604)(10,430,983)(10,30,983) 2296 617 (257.576,586)(247.145,604)(10,30,983 )(10,430.983) 2297 2298 108366 Underground Conduit 2299 DPW S (121.003,027)(117.701.126)(3.301,901 )(3,301.901) 2300 617 (121,003.027)(117.701.126)(3.301.901 )(3,301,901 ) 2301 2302 108367 Underground Conductors 2303 DPW S (279,736,871)(268,973,545)(10,763.326)(10.763.326) 2304 617 (279,736,871)(268,973.545)(10,763,326)(10,763,326) 2305 2306 108368 Line Transformers 2307 DPW S (361,323,647)(337,660,94)(23,663,153)(23,663,153) 2308 617 (361,323,647)(337,660,94)(23,663,153)(23.663,153) 2309 2310 108369 Services 2311 DPW 8 (163,299,910)(152.868,799)(10,431,110)(10,431,110) 2312 617 (163,299,910)(152,868.799)(10,431.110)(10,431,110) 2313 2314 108370 Metérs 2315 DPW 8 (84,175,634)(75,808,861 )(8.366,773)(8.366,773) 2316 617 (84.175,634)(75,808,861 )(8,366,773)(8,366,773) 2317 2318 2319 2320 108371 Installations on Customers' Premises 2321 DPW 8 (7.846,403)(7,709,414)(136.989)(136,989) 2322 617 (7,846,403)(7.709.414)(136,989)(136.989) 2323 2324 108372 Leased Propert 2325 DPW 8 2326 617 2327 2328 108373 Street Lights 2329 DPW 8 (28,660,733)(28,170,544)(490.188)(490,188) 2330 617 (28,660,733)(28,170,544)(490,188)(490,188) 2331 2332 108000 Unclassified Dist Plant. Acc! 300 2333 DPW 8 2334 617 2335 2336 10808 Unclassified Dist Sub Plant. Acct 300 2337 DPW 8 2338 617 2339 2340 108DP Unclassified Dist 8ub Plant. Acct 300 2341 DPW 8 730,582 729.334 1,248 1,246 2342 617 730.582 729,334 1,248 1,248 2343 2344 2345 Total Distribution Plant Accum Depreciation B17 (2,003,311,485)(1,891,870,183)(111,441,302)(111,441,302) 2346 2347 Summary of Distribution Plant Depr by Factor ) 2348 8 (2,003,311.485)(1,891,870.183)(111,441.302)(111,441.302) 2349 2350 Total Distribution Depreciation by Factor B17 (2.003.311,485)(1.891.870,183)(111.441.302)(111 ,441302) ROLLED-IN Page 9.38 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT OESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT AOJTOTAL 2351 108GP General Plant Accumulated Depr 2352 G-SITUS S (151,989,352)(141,794,438)(10,194,914)(10.194,914) 2353 PT SG (6,272,465)(5,926,947)(345,519)(345,519) 2354 PT SG (11,172,030)(10.556,619)(615,11 )(615,11) 2355 G-SG SG (46,253,779)(43,705,891 )(2,547,888)(2,547,888) 2356 CUST CN (6,625,150)(6,367.792)(257,358)(257,358) 2357 PTD SO (72,527,529)(68,615.254)(3.912,275)(3,912.275) 2358 P SE (339,900)(318,291)(21,609)(21,609) 2359 G-SG SG (33.094)(31,271)(1,823)(1.823) 2360 G-SG SG (2,331,547)(2,203,113)(128,433)(128,331 2361 B17 (297,544,846)(279,519,616)(18.025,230)(18,025,2301 2362 2363 2364 108MP Mining Plant Accumulated Depr. 2365 P S 2366 P SE (170,270,7501 (159,445,750)(10,825,000)(54,840)(10,879.840) 2367 B17 (170,270,750)(159..445,750)(10,825,000)(54,840)(10,879,840) 2368 108MP Less Centralia Situs Depreciation 2369 P S 2370 B17 (170.270,7501 (159,445,750)(10,825,000)(54,8401 (10,879,8401 2371 2372 1081390 Accum Depr - Capital Lease 2373 PTD SO B17 2374 2375 2376 Remove Capital Leases 2377 B17 2378 2379 1081399 Accum Depr - Capital Lease 2380 P S 2381 P SE B17 2382 2383 2384 Remove Capital Leases 2385 817 2386 2387 2388 Total General Plant Accum Depreciation B17 (467,815,596)(438,965,366)(28,850,230)(54,840)(28,905,071) 2389 2390 2391 2392 Summary of General Depreciation by Factor 2393 S (151,989,352)(141,794,438)(10,194,914)(10,194,914) 2394 DGP 2395 DGU 2396 SE (170.610,651 )(159,764,042)(10,846,609)(54,840)(10,901,450) 2397 SO (72,527,529)(68.615,254)(3,912,275)(3,912,275) 2398 CN (6,625,150)(6.367,792)(257,358)(257,358) 2399 SG (66,062,915)(62,423,841 )(3,639,074)(3,639,074) 2400 DEU 2401 SSGCT 2402 SSGCH 2403 Remove Capital Leases - 2404 Total General Depreciation by Factor (467,815,596)(438.965,366)(28,850,230)(54,840)(28.905.071 ) 2405 2406 2407 Total Accum Depreciation - Plant In Service B17 (6,626,518,392)(6,257,327,216)(369,191,176)(2,603,977)(371,795,153) 2408 111SP Accum Prov for Amort-Steam 2409 P SG 2410 P SG 2411 818 2412 2413 2414 111GP Accum Prov for Amort-General 2415 G-5ITUS S (15,417,186)(15,417,186) 2416 CUST CN (2,453,306)(2,358,005)(95,300)(95,300) 2417 I-SG SG 2418 PTD SO (9,907,217)(9,372,803)(534,414)(534,414) 2419 P SE - 2420 B18 (27,777 ,708)(27,147,994)(629,715)(629,11) 2421 ROLLED-IN Page 9.39 Year-End FERC BUS UNADJUSTED RESULTS IDAHO ACCT DESCRIP FUNC FACTOR Ref TOTAL OTHER IDAHO ADJUSTMENT ADJTOTAL 2422 2423 111HP Accum Prov for Amort-Hydro 2424 P SG 2425 P SG 2426 P SG (13,027)(12,310)(718)(718) 2427 P SG (390,637)(369,119)(21.518)(21,518) 2428 618 (403,664)(381,429)(22,236)(22,236) 2429 2430 2431 1111P Accum Prov for Amort-Intangible Plant 2432 I-SITUS S (866,992)(130,826)(736,166)(736,166) 2433 P SG 2434 P SG (332,638)(314,315)(18,323)(18,323) 2435 P SE (1,011,087)(946,807)(64,280)(64,280) 2436 l-SG SG (42,153,361)(39,831,344)(2,322,017)(25,402)(2,347,419) 2437 l-SG SG (11,454,352)(10,823,389)(630,963)(630,963) 2438 I-SG SG (3,111,807)(2,940,393)(171,414)(171,414) 2439 CUST CN (89,511,348)(86,034,220)(3,77,128)(3,477128) 2440 P SG 2441 P SG (67,877)(64,138)(3,739)(3,739) 2442 PTO SO (250,449,855)(236,940,106)(13,509,748)(13,509,748) 2443 618 (398,959,316)(378,025,538)(20,933,778)(25,402)(20,959,180) 2444 111LP Less Non-Utilty Plant 2445 NUTIL OTH . 2446 (398,959,316)(378.025,538)(20,933,778)(25,402)(20,959,160) 2447 2448 111390 Accum Amtr - Capital Lease 2449 G-SITUS S (5,302,423)(5,302,423) 2450 P SG (1,390,857)(1,314,242)(76,615)(76,615) 2451 PTO SO 1,860,994 1,760,608 100,386 100,386 2452 (4,832,287)(4,856,057)23,770 23,770 2453 2454 Remove Capital Leae Amtr 4,832,287 4,856,057 (23,770)(23,770) 2455 2456 Total Accum Provision for Amortization B18 (427,140,689)(405,554,960)(21,585,729)(25,402)(21.11,131) 2457 2458 2459 2460 2461 Summary of Amortization by Factor 2462 S (21,586,600)(20,850,434)(736,166)(736,166) 2463 OGP 2464 OGU 2465 SE (1,011,087)(946,807)(64,280)(64,280) 2466 SO (258,496,078)(244,552,301 )(13,943,777)(13,943,777) 2467 CN (91,964,63)(88,392,225)(3,572,428)(3,572,428) 2468 SSGCT 2469 SSGCH 2470 SG (58,914,556)(55,669,249)(25,402) 2471 Less Capitl Lease 4,832,287 4,856,057 2472 Total Provision For Amortization by Factor 4 0,5,554, Idaho General Rate Case Factors December, 2010 Year End Factors Page 10.1 W~~'"0 ~~I .. ~i-~ i;w'"ff ffc~~"I:iW'"..,"00e ~~ . ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 11 ~ ø ~ ~ ~ ~ = ~ = ~ ~ ~ ~ ~ ~ ~ ~ i ~ ~ 1 i e . 0 0 0 j ~ ~ ~ 0 ~ ~ 0 i 1 ~ ~ ~ gi~.~ ~i~ ~ gi~ ~ gi~ ~ ~i~ ~ ~ ~ ~ ~i~ ~I~!~ ~i~~ gi~ ~ ~I~ ~ ~I~ ~ ~ ~ ~ ~ ~ ~I~~ ~I~ ~ = ~I~ ~I~i~ ~I~ ~ ~ ~ ~! !J ~ ~ ~ a ~ ~ ~ L L ~ L ~ L L L ~ L ~ i L ~ ~ L L L L L L L L L L ~i~ ~ i i ~ i ~ L L L L L ~ iLL ~ L i L i l"-::~ ~~~~ ~~ §o~~~~~" 0000 æ8 g 8ggci~~N.. fDO 0 ocio ~ '"W 5 ~.... ..088800 c: 0 ~ci 0"_ ~I~I~I ~W.. ~~~ ~~~~ ~ ~....~ ~~~.. ~~..~~~....~~~~~~..~~~~~ ~~.... ..~~ ........~ ..~~....~...... - 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Ac c m u l a t e d I n v e s b n e n l T a x C r e d i t 1 9 8 9 IT C 8 9 4. 8 8 % 56 . 3 6 % 15 . 2 7 % 0.0 0 % 20 . 6 8 % 2. 8 2 % Fix e d Ac c m u l a t e d I n v e s b n e n t T a x C r e d i t 1 9 9 0 IT C 9 0 1. 5 0 % 15 . 9 4 % 3.9 1 % 0.0 0 % 3.8 1 % 46 . 9 4 % 13 . 9 8 % 13 . 5 4 % 0. 3 9 % Fix e d Oth e r E l e c t r c OT H E R 0. 0 0 % 0.0 0 % 0.0 0 % 0. 0 0 0.0 0 % 0.0 0 % 0.0 0 % 0.0 0 % 0. 0 0 % 10 0 . 0 0 % 0. 0 0 % Si t No n - U t i l l t v NU T I L 0. 0 0 % 0.0 0 % 0.0 0 % 0.0 0 % 0.0 0 % 0.0 0 % 0.0 0 % 0.0 0 % 0. 0 0 % 0.0 0 % 10 0 . 0 0 % Si t s Sv s t e m N e t S t e a m P l a n t SN P p S 1.7 1 4 6 % 26 . 4 6 7 9 % 8. 1 7 7 9 % 0. 0 0 0 0 % 12 . 5 1 5 8 % 42 . 2 7 7 0 % 5.5 0 0 8 % 2. 9 6 6 3 % 0. 3 7 9 8 % 1" 0 1 0 . 4 SY S t e m N e t T r a n s m i s s i o n P l a n t SN P T 1.7 1 4 3 % 26 . 3 6 1 8 % 8. 1 6 6 2 % 0.0 0 0 % 12 . 5 0 0 4 % 42 . 3 6 8 4 % 5.5 0 8 5 % 2. 9 5 9 2 % 0. 3 8 1 3 % Pa 1 0 . 5 Sv s l e m N e t P r o d u c l i o n P l a n l SN P P 1.7 1 4 0 % 26 . 4 0 2 3 % 8. 1 6 9 3 % 0. 0 0 0 0 % 12 . 4 9 9 6 % 42 . 3 6 9 6 % 5.5 0 4 1 % 2. 9 5 9 6 % 0. 3 6 1 4 % pn 1 0 . 5 SY S t e m N e t H v d r o P l a n t SN p p H 1. 1 4 3 % 26 . 3 6 1 8 % 8. 1 6 6 2 % 0. 0 0 0 0 % 12 . 5 0 0 4 % 42 . 3 8 % 5.5 0 8 5 % 2. 9 5 9 2 % 0. 3 8 1 3 % pa 1 0 . 4 SY S t e m N e t N u c l e a r P t a n t SN p P N 1.7 1 4 3 % 26 . 3 8 1 8 % 8. 1 6 6 2 % 0. 0 0 0 0 % 12 . 5 0 0 4 % 42 . 3 8 8 4 % 5. 5 0 5 % 2. 9 5 9 2 % 0. 3 8 1 3 % pn 1 0 . 4 SY S t e m N e t O t e r P r o d u c t i o n P l a n t SN P P O 1.7 1 3 4 % 26 . 3 3 % 8. 1 6 1 0 % 00 0 0 0 % 12 . 4 8 3 1 % 42 . 4 6 1 0 % 5,5 0 6 8 % 2. 9 5 3 2 % 0. 3 8 3 0 % Po 10 . 5 SV A t e m N e t G e n e r l P l a n t SN p G 2.3 2 1 2 % 29 . 4 7 8 4 % 8. 1 3 3 3 % 0. 0 0 0 0 % 11 . 3 4 7 8 % 39 . 6 8 3 6 % 6. 2 5 2 6 % 2. 6 3 6 % 0. 1 4 8 6 % 1" 0 1 0 . 6 SY S t e m N e t I n t a n n i b l e P l a n t SN p l 2.0 1 1 3 % 27 . 3 2 5 8 % 7. 9 8 7 9 % 0. 0 0 11 . 5 1 1 3 % 42 . 8 8 8 6 % 5.4 2 8 1 % 2. 5 5 % 0. 2 9 3 3 % po 1 0 . 7 Tr o i a n P l a n t A l l o t o TR O J p 1.6 9 8 0 % 26 . 1 1 1 6 % 8.0 9 9 9 % 0. 0 0 12 . 7 0 8 2 % 42 . 3 3 8 % 5.6 3 7 5 % 3.0 2 8 3 % 0. 3 8 3 7 % Po 1 0 . 1 2 Tr o i a n D e c m m i s s i o n i n o A l l o c a t o r TR O J O 1.6 9 5 2 % 26 . 0 6 3 8 % 8.0 8 8 2 % 0. 0 0 12 . 7 4 4 9 % 42 . 3 2 3 0 % 5.6 6 0 3 % 3. 0 4 0 5 % 0. 3 8 4 2 % Po 1 0 . 1 2 In c o m e B e f o r e T a x e s IB T -1 . 5 0 3 5 % 16 . 0 8 8 5 % 0. 8 5 9 7 % 0. ~ ~ % 6. 3 5 4 5 % 55 2 7 6 0 % 8.5 0 9 2 % 4. 3 6 5 3 % 1.1 1 7 7 % 1.2 7 7 0 % 7.6 5 7 6 % pn 1 0 . 8 OIT E X D e n s e DIT E X p 22 9 2 6 % 28 . 0 9 3 5 % 6.1 8 3 7 % 0. 0 0 11 . 2 8 3 % 41 . 0 1 6 0 % 5.6 6 7 7 % 3. 1 8 3 9 % 0.3 0 7 8 % 0. 0 0 0 0 % 1. 9 9 1 9 % 1" 0 1 0 . 9 OI T B a l a n c e DI T B A L 2.4 5 9 6 % 28 . 2 4 2 4 % 6.9 3 1 7 % 0. ~ ~ % 10 . 7 0 6 3 % 42 . 9 7 1 1 % 8.0 2 0 2 % 2. 3 9 9 % 0.2 8 3 5 % 0. 0 0 0 0 % 0.0 1 0 2 % Po 1 0 . 9 Ta x D e p r e c i a t i n TA ) D E p R 2.0 1 3 1 % 27 . 1 8 9 9 % 6.3 1 2 1 % 0. 0 0 0 0 % 11 . 6 3 4 8 % 42 . 7 4 9 4 % 5.0 6 8 6 % 2. 5 7 2 8 % 0.2 9 2 7 % 0. 0 0 0 0 % 2.1 6 6 5 % Pn 1 0 . 1 2 Bla n k OO N O T U S E 0. ~ ~ % 0.0 0 0 % 0.0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0.0 0 0 0 % 0. ~ ~ % 0.0 0 0 0 % 0.0 0 0 0 % 0.0 0 0 0 % No t Us e d Bla n k OO N O T U S E 0. ~ ~ % 0. 0 0 0 0.0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. ~ ~ % 0. 0 0 0 % 0. ~ ~ % 0.~ ~ % 0. 0 0 0 0 0.0 0 0 0 % No t Us e d Bla n k DO N O T U S E 0.0 0 0 0 % 0. ~ ~ % 0. 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0, 0 0 0.0 0 0 0 % 0. ~ ~ % 0.0 0 0 0 % 0. ~ ~ % 0.0 0 0 0 % No t Us e d SC H M A T O e D r e c i a t i o n E x o e e SC H M D E X p 2.8 9 9 1 % 28 . 5 1 2 1 % 82 7 9 3 % 0. 0 0 0 0 % 11 . 3 2 7 5 % 40 . 9 2 7 0 % 52 5 2 3 % 2. 5 5 3 % 0.2 4 8 4 % 0. ~ ~ % 0. ~ ~ % pn 1 0 . 1 2 SC H M D T A m o r t i z a t i n E X D e n s e SC H M A E X 2.3 4 1 8 % 27 . 8 1 5 3 % 7.2 8 8 1 % 0.0 0 0 0 % 12 . 2 2 4 3 % 41 . 7 0 1 4 % 5.1 5 2 2 % 2.4 8 9 2 % 0.2 8 4 9 % 0. 7 0 3 8 % 0. ~ ~ % Pa 1 0 . 1 2 SY S t e m G e n e r a t i o n C h o l l a T r a n s c t n SG e T 1. 7 2 0 8 % 26 . 4 8 2 8 % 8.1 9 7 4 % 0. ~ ~ % 12 . 5 4 8 2 % 42 . 5 5 % 5.5 2 9 8 % 2.9 7 0 5 % Po 1 0 . 1 5 YE A R E N D F A C T O S CA L C U L A T t o N O F I N T E R N A F A C O R S oe c e M B E R , 2 0 1 0 F A C O R S OG DG U SG SS G C H IQ !i - -- I! ~ !! - mt fi 0 D 0 0 D 0 0 0 0 0 0 0 0 D D D 0 0 0 0 4.7 e s . n 8 , 8 8 5 81 . 7 4 9 , 7 4 1 1,2 5 8 , 0 9 . 4 4 38 , 4 2 6 . 6 7 0 D 59 , 1 1 3 . 9 1 4 2. 0 2 1 , 4 0 . 1 2 5 26 . 8 8 7 . 9 7 5 14 1 , 1 1 8 , 4 2 8 18 , 1 8 5 . 5 8 9 51 9 , 3 8 . 9 2 9 8.9 1 8 . 5 3 3 14 0 . 5 0 . 8 2 7 42 . 6 8 9 . 1 8 1 0 65 , 5 4 9 . 5 3 21 5 . 6 4 7 . 8 0 6 28 . 3 0 . 3 7 4 15 . 6 5 8 . 1 8 2 1. 9 1 6 , 5 1 0 5.2 8 , 1 6 1 , 8 1 3 90 . 6 8 6 , 2 7 3 1. 3 9 , 5 9 7 . 2 7 0 43 . 3 1 5 . 8 5 0 68 1 , 6 6 3 , 4 5 0 2, 2 3 7 . 0 5 3 . 9 3 1 29 . 9 8 8 . 3 4 15 6 . 7 7 4 . 5 9 20 . 1 0 2 . 0 9 DE S C R f P T 1 N O F E A C ~ST E A P R O D C T I O N P l LE S S A C C U M U L A T E D D E P R E C I T I O DG P DG U SG SS G C H (8 2 8 . 5 3 U 3 9 ) ( 1 4 . 2 0 2 7 3 ) ( 2 1 8 . 5 8 1 , 7 5 3 ) ( 6 7 . 6 5 9 , 3 3 6 ) 0 ( 1 0 3 , 5 6 . 3 8 2 ) ( 3 5 1 , 2 0 , & 9 9 ) ( 4 5 . 6 3 . 8 4 3 ) ( 2 4 . 5 1 7 . 8 e 4 ) ( 3 . 1 5 9 . 5 8 ) (9 3 8 . 1 2 0 , 9 7 6 ) ( 1 8 . 0 4 7 . 6 4 7 ) ( 2 4 6 . 9 6 5 . 8 1 2 ) ( 7 6 . 4 4 5 . 2 7 8 ) 0 ( 1 1 7 . 0 1 8 . 4 2 1 ) ( 3 9 . 8 0 8 , 2 9 2 ) ( 5 1 , 5 6 6 , 2 0 4 ) ( 2 7 , 7 0 1 , 4 5 3 ) ( 3 , 5 6 9 , 8 7 0 1 (5 5 2 , 7 8 9 , 1 1 0 ) ( 9 . 4 7 6 , 3 0 1 ) ( 1 4 $ , 8 3 5 . 8 6 ) ( 4 5 . 1 4 1 , 7 2 7 ) 0 ( 6 9 , 1 0 0 , 5 8 7 ) ( 2 3 , 3 1 8 , 2 1 6 ) ( 3 0 , 4 5 0 . 3 7 1 ) ( 1 8 . 3 5 , W 4 ) ( 2 . 1 0 8 . 0 4 5 ) (1 5 8 . 6 8 5 , 6 6 1 ) ( 2 . 7 2 4 . 2 3 4 ) i 4 2 , 9 2 8 . 5 0 ) ( 1 3 . 1 0 3 . 7 6 5 ) Q 1 2 0 , 0 2 7 , 0 9 5 ) ( 6 5 , 8 8 6 , 0 3 7 ) ( 8 . 6 4 6 , 9 ) 3 ) ( 4 , 7 8 3 , 9 n ) ( 5 8 5 , 5 4 ) (2 . 4 7 8 . 1 2 7 . 2 8 6 ) ( 4 2 , 4 5 1 , 4 5 ) ( 6 5 4 , 3 1 1 . 9 3 4 ) ( 2 0 . 3 5 . 1 0 0 ) 0 ( 3 0 . 7 1 5 . 4 6 ) ( 1 . 0 4 , 2 1 1 . 4 4 ) ( 1 3 6 . 3 0 2 . 7 2 7 ) ( 7 . 3 6 1 , 1 1 8 ) ( 9 . 4 2 3 . 0 3 9 ) TO T A l N E T S T E A P l SM P P S SY S T E M N E T P L T P R O O U C T S T E 2. 8 1 2 . 0 3 4 , 5 2 7 48 . 2 1 4 . 8 1 9 14 4 . 2 8 5 . 3 3 6 22 9 . 9 6 . 7 4 6 35 1 , 0 4 7 . 9 8 1 . 1 8 8 . 8 4 2 , 4 8 1 1 5 4 . 6 8 . 6 2 2 83 , 4 1 3 , 4 7 1 1 0 . 6 1 9 , 0 6 10 0 . ~ ~ % 1. 7 1 4 6 26 . 4 6 7 9 % 8.1 7 7 9 % 0. 0 0 1 2 . 5 1 5 8 4 2 . 2 n O % 5 . 5 0 % 2. 9 6 6 3 % 0 . 3 7 9 % ~NU C E A P R O O C l l O N P l A N T IQ !i .I -- I! 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DI T R I B U O N P l T ~ P A C I A C P O E R lE S A C C U M U L T E D D E P R C I A T I O N DH P D P DM S N N E T P L A D I S T R I N P A C I F I P O W E R Dl T m a U T I O N P l - R O Y M O U N T A I N P O W E R LE S A C U M U l T E D O E P R E C I A T i O N ON P D U Dl V l S N E T P L A D l T R I B U T l N R . M . P . TO T A L N E T O l T R l B V T I O P L A N DN P O & SN P D SY S T E M N E T P L A D I S T R I B U T l O 00 _DG sa SS G C H SS T I2 - lI - - ii 1! - rt WI 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8, 3 1 5 , 0 1 0 . 2 1 8 14 3 , 5 7 0 , 3 3 9 2,2 0 9 , 4 8 , 6 6 4 68 3 , 9 1 7 . 9 9 0 1, 0 4 , 9 0 . 7 8 7 3,5 5 , 0 2 9 , 1 4 9 46 1 , 3 3 7 , 2 6 3 24 7 . 8 3 1 , 1 6 4 31 , 9 3 7 . 8 5 3 51 9 , 3 8 4 . 9 2 9 8,9 1 6 , 5 3 3 1- 4 . 5 0 , 8 2 7 42 , 8 8 9 , 1 8 1 0 65 . 5 4 , 5 3 21 5 . 8 4 7 . 8 0 6 28 . 3 0 , 3 7 4 15 , 6 5 8 , 1 6 2 1, 1 6 . 5 1 0 77 . 0 6 3 , 9 7 9 1, 2 8 , 1 1 0 18 , 7 2 2 , 0 8 2 6, 1 0 2 , 7 3 0 8,9 9 1 , 7 0 7 35 , 3 6 3 . 0 2 0 4.1 6 3 . 5 5 4 2.0 5 8 , 8 1 5 35 . 9 0 8. 9 7 1 , 4 5 9 . 1 2 5 15 3 1 7 4 , 9 8 2 2,3 6 , 7 0 9 , 5 7 2 73 2 , 9 0 , 9 1 0 0 1,1 2 1 , 4 4 7 . 0 3 0 3.8 0 1 . 0 3 9 , 9 7 8 49 3 , 8 2 1 . 1 9 2 26 5 . 5 4 , 2 0 1 34 . 2 0 8 , 2 6 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2 . 8 3 4 , 7 0 5 , 3 9 1 ) (4 8 . 5 9 4 . 5 2 1 ) (7 4 7 . 8 4 7 . 0 5 ) (2 3 1 . 4 8 7 ; 0 0 ) 0 (3 5 . 3 4 . 1 6 2 ) (1 , 2 0 1 . 5 8 5 . 0 1 4 ) (1 5 6 . 1 4 9 , 6 8 7 ) (8 3 . 8 8 , 1 1 7 8 ) (1 0 , 8 1 0 . 0 6 ) (1 5 8 , 6 8 5 . 6 8 1 ) (2 . 7 2 4 . 2 3 4 ) (4 2 , 9 2 8 . 5 0 ) (1 3 , 1 0 3 . 7 6 5 ) 0 (2 0 , 0 2 7 . 0 9 5 ) (6 5 . 8 8 . 0 3 7 ) (8 . 6 4 6 . 5 0 ) (4 . 7 8 3 , 9 7 1 ) (5 8 . . . ) (1 9 , 5 6 4 , 5 1 8 ) (3 2 7 . 0 1 8 ) (4 . 7 5 3 , 0 5 9 ) (1 , 5 4 , 3 2 7 1 0 (2 . 2 8 2 , 7 6 5 ) (8 , 9 7 7 , 7 6 S ) (1 , 0 6 2 , 0 9 8 ) (5 2 2 . . . ) (8 9 , 8 4 6 ) (3 , 0 1 2 , 9 5 5 , 6 3 0 ) (5 1 , 6 4 , n 3 ) (1 9 5 . 5 2 8 , 6 2 ) (2 4 6 . ' ' ' . 0 9 ) 0 (3 7 6 , 6 5 8 , 0 2 3 ) (1 . 2 7 8 . 4 4 , 8 2 0 ) (1 6 5 . 8 5 8 . 2 8 9 ) (8 9 , 1 9 0 , 5 5 1 ) (1 1 . 4 8 5 , 4 5 5 ) 5,9 5 6 , 5 0 3 , 4 9 10 2 , l 2 9 , 2 1,5 7 3 , 1 8 0 . 9 5 48 , 7 6 9 , 8 1 2 0 14 4 . 7 8 9 , 0 0 2,5 2 4 , 5 9 1 . 1 5 6 32 7 , 9 6 . 9 0 3 17 6 , 3 5 . 6 4 22 . 7 2 2 , 8 0 10 0 . ~ ~ % 1. 1 4 0 26 . 4 0 % 8.1 6 9 3 % 0. 0 0 12 ; 4 9 % 42 . 3 6 % 5.5 0 1 " - 2.9 5 9 % 0.3 8 1 4 % I2 ~ lI - -. ii lI - r. WI 0 0 0 0 . 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,3 4 2 . 9 1 3 . 9 2 1 51 , 3 0 , 5 9 1 88 1 , 2 1 , 1 5 27 2 , 9 8 8 , 2 0 4 0 41 1 , 8 7 6 , 0 1 9 1,4 1 7 . 0 0 , 2 5 18 4 , 1 4 4 , 3 4 98 , 9 2 6 5 5 12 , 7 4 8 , 1 0 3 3,3 4 9 1 3 , 9 2 1 57 , 3 0 . 5 9 1 88 1 , 9 2 1 , 7 5 27 2 . 9 8 . 2 0 0 41 7 , 8 7 8 , 0 1 9 1.4 1 7 , 0 0 , 2 5 18 4 , 1 4 4 . 3 4 4 98 , 9 2 2 , 6 5 5 12 , 1 4 S , 1 0 3 Da _ oo u sa $S O C H $S O C T oo P oo u sa oo P oo u sa (3 8 7 , 8 9 9 . 4 6 ) ( 6 , 8 4 . 6 4 ) ( 1 0 2 . 3 3 . 9 6 3 ) ( 3 1 , 6 7 6 . 5 4 ) 0 ( 4 8 , . , 7 9 9 ) ( 1 6 4 . 4 2 4 . 2 0 ) ( 2 1 . 6 7 . 4 3 ) ( 1 1 . 4 7 8 , 6 2 ) ( 1 . 4 7 9 . 2 4 3 ) (3 8 1 , 8 6 7 . 5 5 ) ( 8 . 8 4 . 6 7 1 ) ( 1 0 , 2 1 3 . 7 8 1 ) ( 3 1 . 8 5 7 . 6 1 1 ) 0 ( 4 8 . 4 5 , 8 1 0 ) ( 1 6 4 3 2 5 , 9 0 3 ) ( 2 l . 5 4 . 6 5 9 ) ( 1 1 , 4 1 1 . 7 5 ) ( 1 , 4 1 8 , 3 5 ) (3 6 1 , 2 1 2 . 3 3 ) ( 6 , 2 9 , 0 4 2 ) ( 9 , 8 9 3 , 1 4 9 ) ( 2 9 , 9 9 2 , 1 0 2 ) 0 ( 4 5 , 9 1 0 , 3 3 5 ) ( 1 5 5 6 8 , 1 0 ) ( 2 0 , 2 3 1 , 1 8 9 ) . ( 1 0 , 8 8 8 . 2 2 ) ( 1 . 4 0 . 5 8 2 ) (1 , 1 4 2 . 8 3 9 , 3 4 ) ( 1 8 , 5 9 1 , 3 5 9 ) ( 3 0 1 , 5 0 1 . 8 9 3 ) ( 9 3 3 2 , 2 6 ) 0 ( 1 4 2 . 8 5 , 9 4 ) ( 4 8 . 4 3 , 8 1 0 ) ( 6 2 9 5 3 , 2 8 1 ) ( 3 3 8 1 8 . 8 1 0 ) ( 4 . 3 5 8 , 1 8 4 ) 2,2 0 . 0 7 4 , 5 7 37 , 7 1 5 . 2 3 2 58 , 4 1 l l , 8 5 7 11 9 . 6 8 1 , 9 4 0 27 5 , 0 1 7 , 0 1 4 93 . 5 7 5 , 4 4 5 12 1 , 1 9 1 , 0 6 2 65 , 1 0 4 , 0 4 5 8,3 8 . 9 1 9 10 0 . i : 1.7 1 4 3 % 2t1 . 3 8 1 8 % 8.1 6 8 2 % 0. ~ ~ % 12 . 5 0 % 42 . 3 8 8 4 % 5.5 0 5 % 2. 9 5 9 0. 3 8 1 3 % mi ~ - - - ii 1! - rt fi S 2.1 1 2 , 2 8 2 , 0 4 21 3 , 6 8 , 5 3 1,6 6 1 9 2 , 7 0 38 , 1 1 6 , 4 5 3 0 44 1 , 3 1 0 , 3 4 S (1 , 1 6 5 , 4 4 , 6 0 ) (9 5 , 9 3 8 , 1 3 3 ) (7 2 , 7 4 6 , 9 8 5 ) (1 1 1 , 5 8 9 , 9 0 2 ) 0 (1 7 7 . 1 6 5 , 5 8 ) 0 0 0 0 1,5 4 , 8 4 1 , 4 4 11 7 . 7 2 4 , 4 0 94 1 , 4 4 5 , 1 1 8 21 7 . 5 2 , 5 5 1 0 27 0 , 1 4 4 , 7 7 0 0 0 0 0 10 0 . ~ ~ % 7. 8 1 0 6 % 60 . 8 6 2 5 % 14 . 0 6 2 l 1 % 0,~ ~ % 17 . 4 6 3 % 0. ~ 0. ~ ~ % 0.~ ~ % 0. ~ ~ % s 2.6 1 4 . 3 5 1 5 1 0 0 0 0 0 2, 2 6 , 1 5 0 . 0 0 26 , 1 7 4 , 4 5 83 , 4 3 . 8 9 (8 3 7 , 8 7 0 , 8 8 5 ) 0 0 0 0 0 ( 6 9 , 4 4 3 . 5 5 1 ) ( 1 1 1 , 4 4 1 , 3 0 2 ) ( 3 5 . 9 8 ; 0 3 1 ) 0 1, 7 7 6 . 4 8 , 8 6 0 0 0 0 0 1 , 5 7 5 , 7 0 7 . 0 5 1 5 3 , 3 3 , 1 5 6 4 7 , 4 4 . 6 5 9 0 10 0 . ~ ~ % 0. ~ ~ % 0. ~ ~ % 0, 0 0 0 . ~ ~ % ø a , Ø 9 8 . 8 3 1 3 % 0.~ ~ % 2.6 7 0 7 % 0. 0 0 3,3 2 3 . 3 2 . 3 0 11 7 ; 7 2 4 , 4 0 27 0 , 1 4 4 , 7 7 0 1 , 5 7 5 . 7 0 7 , 0 5 1 5 3 , 3 3 1 5 6 47 , 4 4 , 6 5 9 94 1 , 4 4 5 , 7 1 8 21 7 , 5 2 6 , 5 5 1 10 0 . 0 0 3.5 4 4 % 6.5 4 5 4 % 0. ~ ~ % 8 . 1 2 8 7 % 4 7 . 4 1 3 6 % 4 . 6 1 3 8 % o.O O % '.4 2 1 6 % 28 . 3 2 8 4 % Pa g e 1 0 . 5 AU O C A T I O N S U S I N G P R O F O R M L O A O S ~ 12 !i - - I! ~ l! - ~ wi GE N E R P l A N 5 48 . 3 0 . 3 2 12 . 6 8 1 . 1 4 0 15 4 , 9 4 2 . 1 4 6 42 , 3 6 . 8 9 0 58 , 1 8 5 , 9 4 8 17 7 , 0 7 3 , 0 8 2 31 , 7 9 , 5 5 6 12 . 2 5 5 , 2 5 7 0 QQ P 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 5E 70 . 7 0 5 11 . 5 9 17 3 , 8 6 9 54 . 6 2 6 0 98 , 0 1 1 29 , 9 7 5 ". 9 2 24 , 1 2 9 2,8 0 6 50 20 , 0 0 4 , 4 5 2 3. 5 3 1 , 4 7 4 54 . 3 4 7 . 7 3 7 16 . 8 2 , 6 8 4 0 25 , 7 5 1 , 2 8 2 87 , 3 2 1 . 9 0 1 11 , 3 4 7 , 7 5 1 6, 0 9 6 , 0 3 1 78 5 . 5 9 2 SO 25 0 , 4 0 1 , 2 5 0 "5 . 9 8 , 0 9 3 89 . 8 2 & . 0 0 2 19 . 8 6 0 . 8 4 0 28 , 3 2 6 , 2 8 10 5 . 8 6 7 . 1 6 2 13 , 5 0 . 1 8 2 e~ 3 8 . 9 4 7 65 5 ; 7 4 6 CN 24 ~ O 7 4 . 6 8 3 63 4 , 8 8 8 7.l t f l , S O S 1,7 6 2 , 7 9 9 0 1.6 0 , 0 6 8 12 . 0 1 3 , 1 9 97 0 . 1 5 8 21 6 . 5 0 0 DE U 0 0 0 0 0 0 0 0 0 0 ss o c r 20 , 1 5 1 3.4 1 2 49 . 5 9 7 16 . 1 6 7 0 23 , 8 2 0 93 , 6 8 1 11 . 0 8 5, 4 5 4 .3 8 SS G C H 4. 4 4 . 2 9 7 76 ; 2 6 1,2 0 1 . 7 5 4 36 . 8 3 1 0 56 , 6 4 5 1.8 4 , 4 3 5 24 2 , 0 5 13 3 . 9 2 4 16 . 3 9 2 Rt C a l e a (4 8 , 8 0 , 0 0 2 ) (5 9 . 0 4 3 ) (1 3 . 8 8 5 , 8 1 2 ) (2 . 3 8 , 7 7 6 ) 0 (4 . 9 3 9 . 3 9 2 ) (2 4 . 2 5 4 , 0 5 ) (1 . 6 1 6 , 6 6 3 1 (8 2 4 , 4 5 1 ) (9 1 . 8 1 0 ) 92 7 , 4 3 9 , 8 5 7 22 , 3 2 , 8 6 7 27 4 , 3 7 1 7 9 6 78 , 8 6 . 0 6 1 0 lt X . 6 6 . 6 6 2 38 . 2 5 6 , Ø 6 56 , 3 0 , 0 4 9 24 . 2 9 , 7 9 1 1,3 6 3 . 6 6 lE S S A C C U M U L A T E D D E P R E C I A T I O N S (1 6 7 . 4 0 , 5 3 7 ) (5 . 0 1 1 . 8 2 9 ) (5 3 . 5 6 . 8 1 5 ) (1 7 . 2 9 . 6 8 2 ) 0 (2 3 . 1 0 3 . 2 8 5 ) (5 3 . 9 6 . 7 3 ) (1 0 . 1 9 4 , 9 1 4 ) (4 . 2 6 7 , 2 9 7 ) 0 QQ P (6 , 2 7 2 , 4 6 5 ) (1 0 7 , 5 2 7 ) (1 , 5 4 . 7 9 1 ) (5 1 2 . 2 2 1 ) 0 (7 8 4 , 0 8 ) (2 . 6 5 8 . 7 f 5 ) (3 4 5 . 5 1 9 ) (1 8 5 . 6 1 3 ) (2 3 , 9 2 0 ) QQ U (1 1 . 1 7 2 , 0 3 0 ) (l f l 1 . 5 1 9 ) (2 , 9 4 7 , 3 8 ) (9 1 2 , 3 2 8 ) 0 (1 . . . . 5 4 ) (4 . 7 3 5 . 8 4 0 ' (8 1 5 , 4 1 1 ) (3 3 0 . 6 0 ' (4 2 , 6 0 4 ) 5E (3 3 . 0 0 ) (5 , 4 6 3 ) (8 3 . 6 2 5 ) (2 6 . 2 7 3 ) 0 (4 7 . 1 4 0 ) (1 4 2 . 8 3 5 ) (2 1 , 6 0 . (1 1 . 6 0 5 ) (1 . 3 5 1 SG (4 6 . 2 5 3 7 7 ) (7 9 2 , 9 1 5 ) (1 2 , 2 0 2 . 5 9 ) (3 , 7 7 7 . 1 6 5 ) 0 (5 . 7 8 1 . 8 5 ) (1 9 . 6 0 . 2 1 7 ) (2 . 5 4 7 . 8 8 8 ) (1 , 6 8 . 7 3 0 ) (1 7 8 . 3 8 1 ) SO (8 2 , 4 3 . 7 4 6 ) (1 . 9 8 8 , 7 1 0 ) (2 2 . 9 8 1 . 4 6 ) (6 . 5 3 8 . 3 9 ) 0 (9 . 3 2 5 , 3 1 2 ) (3 4 . 8 5 2 , 5 9 2 ) (4 . 4 4 . 0 6 1 ) (2 , 1 0 1 , 3 3 4 ) (2 1 5 . 8 1 8 ) CN (9 , 0 7 8 . 4 5 6 ) (2 3 0 . 7 7 9 ) (2 . 8 0 , 9 i ) (6 4 t , 7 8 7 ) 0 (6 0 3 , 4 4 ) (4 . 3 6 7 , 0 8 9 ) (3 5 , 8 5 9 ) .~ . . . ) 0 SS O C T (3 3 0 9 4 ) (5 5 ) (.. 0 4 ) (2 . 2 1 ) 0 (3 , 8 6 1 ) (1 5 , 1 8 8 ) (1 . 1 9 ) (8 8 ) (1 5 2 ) SS O C H (2 , 3 3 1 . 5 4 7 ) (4 0 , 0 2 7 (6 3 , 7 4 3 ) (1 9 2 , 5 3 ) 0 (" ' . 2 5 5 ) (9 6 8 , 0 5 5 ) (1 2 7 . 0 4 ) (7 0 , 2 ) (8 , 6 0 3 ) (3 2 5 . 3 2 . 5 5 ' (8 . 4 ' , 3 2 ) (. . . . . . . . ) (2 9 . a 9 2 , G 8 7 ) 0 (4 1 , 3 3 9 , 8 0 7 ) (1 2 1 , 3 1 5 . 1 4 4 ) (1 8 . 6 5 1 . 8 9 9 ) (8 , 4 1 5 , 0 5 2 ) (4 6 8 , 8 9 5 ) TO T A l N E T G e N E R P L T 60 , 1 1 7 , 3 0 3 13 , 9 7 6 , 5 4 5 17 7 , 4 8 2 . 3 4 48 . 9 7 ~ ! . O 7 4 0 68 . 3 2 , 8 5 5 23 8 . 9 4 1 . 8 2 4 :3 1 , 6 4 . 1 4 9 15 , B 7 4 , 7 3 V 89 4 ~ 7 6 9 SN P G S'S T E M N E T G E N E R A P L A 10 0 . ~ ~ % 2.3 2 1 2 % 29 . 4 7 6 4 % 8.1 3 3 % O. l l 11 . 4 7 8 % 39 , 8 8 3 % 8. 2 5 2 6 2.6 3 6 5 % 0.1 4 8 % ~ 12 !i - - - ~ l! - It wi GE E R M I N I N G P L SE 27 8 . 0 2 1 , 1 2 2 4.4 6 8 . 8 3 1 13 . 4 0 1 , 0 0 21 . 4 l . 3 4 5 0 38 . 5 5 , 0 7 5 11 8 . 8 3 1 , 6 8 1 17 . 6 7 5 . 2 9 1 9. 4 9 2 , 4 0 1 1, 0 4 , 0 8 LE S A C C U M U L A T E D E R E C I A T I O N SE (1 7 0 . 2 , 7 0 , 7 5 ) (2 . 7 3 6 , 8 n ) (4 1 , 8 9 1 . 2 9 5 ) (1 3 , 1 8 1 . 4 7 9 ) 0 (2 3 . 6 1 4 , æ 6 _ (7 1 . 5 5 , 0 3 ) (1 0 . 8 2 5 , 0 0 ) (5 , 8 1 3 . 4 9 7 ) (8 7 6 , 1 8 5 ) 10 7 , 7 5 0 , 9 7 2 1,7 3 1 , 9 5 4 28 . 5 0 , 7 0 7 8.3 2 , 8 6 8 0 14 . 0 4 , 6 8 45 , 2 1 9 , 8 5 8 6, 8 5 0 . 2 9 1 3, 8 7 8 . 9 0 5 42 7 . 9 0 SN P M SY S T E M N E T P l A M I N I G 10 0 . o : U0 7 4 % 24 . 6 0 % 7. 7 2 g 1 % O. l l 13 . 8 8 1 % 42 . 0 2 2 6.3 5 7 5 % 3.4 1 4 3 % 0. 3 9 7 1 % ~ 12 ii - ~ M! ~ l! - It wi IN T , A G i B L P L T S 7,0 4 , 8 3 7 ..7 0 1. 7 9 . 2 4 4 55 . 0 8 7 0 83 . 8 7 8 2.6 5 1 . 6 1 1.4 1 5 . 8 5 0 0 QQ P 0 0 0 0 0 0 0 0 0 0 QQ U 0 0 0 0 0 0 0 0 0 0 Sf 3, 4 5 3 . 8 7 2 55 , 5 1 8 84 ~ 7 4 8 28 8 , 9 7 5 0 47 9 . 0 0 1,4 5 1 . 4 0 21 9 , 5 8 1 11 7 . 0 2 4 13 . 7 1 6 CN 11 8 . 7 5 , 9 6 1 3.0 U I , 9 0 36 . 6 9 , 3 1 4 8,3 8 . 4 0 1 0 7.8 9 . 9 1 3 57 . 1 2 7 . 6 5 4,6 1 3 , 2 7 1 1,0 2 9 . 4 9 0 SO 21 3 . 7 9 5 . 9 3 5 3.6 6 . 0 4 1 56 . 4 0 3 . 2 7 3 17 , 4 5 8 . 9 5 0 0 26 . 7 2 5 , 2 4 5 90 . 8 2 4 . 5 8 2 11 , 1 7 . 9 4 5 6.3 2 . 5 9 5 81 5 . 3 0 SO 36 , 5 1 3 , 5 8 8, 7 5 3 , 0 9 2 10 2 , 2 0 , 6 7 4 29 , 0 7 0 . 4 1 2 0 41 . 4 6 1 . 3 2 15 4 . 9 5 8 , 3 0 4 19 , 7 8 3 , 2 1 2 9.3 4 2 , 7 5 2 95 9 , 8 1 8 SS G C T 0 0 0 0 0 0 0 0 0 0 SS O H 0 0 0 0 0 0 0 0 0 0 70 , 5 6 5 , 1 1 1 0 15 . 4 9 9 , 2 8 19 7 , 7 3 0 , 2 5 55 , 7 3 7 , 8 2 0 77 , 3 9 . 3 6 4 30 , 8 1 3 , 0 0 37 . 7 8 8 , 8 6 7 16 , 8 1 6 , 7 8 1,7 8 8 . 8 3 9 le s A C C U M U l T E D A M O R T I O N S (8 6 6 . 9 9 2 ) 0 (4 0 . 0 9 ) (1 , 4 5 5 ) 0 (7 3 . 3 3 ) (1 5 , 9 4 3 ) (1 3 6 . 1 8 6 ) 0 0 QQ P 0 0 0 0 0 0 0 0 0 0 QQ U (3 3 . 6 3 8 ) (.5 , 7 0 2 ) (8 7 , 7 5 6 ) (2 7 , 1 6 4 ) 0 (4 1 . 5 8 1 ) (1 4 1 . 0 0 ) (1 8 , 3 2 3 ) (9 . 8 4 3 ) (1 . 2 8 9 ) SE (1 , 0 1 1 . 0 8 1 ) (1 6 , 2 5 2 ) (2 4 6 . 7 5 5 ) (7 8 . 1 5 4 ) 0 (1 4 0 , 2 2 5 ) (4 2 4 , 8 8 4 ) (5 4 , , , ) (3 4 . 5 2 1 ) (4 . 0 1 5 ) CN (8 9 , 5 1 1 , 3 4 ) (2 . 2 7 5 , 4 2 0 ) (2 7 . 6 . 5 9 1 ) (6 . 3 1 8 . 0 0 7 ) 0 (5 , 9 4 0 , 8 2 3 ) (4 3 , 0 5 . 4 2 4 ) (3 . 4 7 7 . 1 2 8 ) (7 7 5 . 9 5 5 ) 0 so (5 8 . 7 1 9 . 5 1 9 ) (9 7 2 , 3 2 6 ) (1 4 . 9 6 3 . 8 4 5 ) (4 , 6 3 1 . 8 1 5 ) 0 (7 . 0 9 . 1 4 0 ) (2 4 . 0 4 2 . 4 7 2 ) (3 . 1 ' 2 4 . 3 9 ) (1 . 6 7 8 , 4 3 0 ) (2 1 6 ; 2 9 8 ) so (2 5 0 , 4 4 9 . 8 5 5 ) (5 . 9 8 1 . 2 5 ) (6 9 . . 8 3 . 5 5 5 ) (1 9 . _ 6 9 5 ) 0 (2 8 , 3 3 1 . 7 7 8 ) (1 0 5 . 8 8 7 . 7 1 1 ) (1 3 . 5 0 , 8 0 ) (6 . 3 8 , 1 8 6 ) (6 5 5 , 8 7 3 1 SS G C T 0 0 0 0 0 0 0 0 0 0 SS G C H 1. 7 . . 7 7 (1 . 1 5 5 ) (1 8 , 3 6 3 ) 15 . 0 5 ) 0 (. . . 7 ) (2 8 , 1 8 3 ) (3 . 6 9 1 (2 , 0 4 8 ) (2 5 0 1 (3 9 . 9 5 . 3 1 8 ) (9 , 2 5 . 1 1 9 ) (1 1 2 . 8 5 4 . 1 6 0 ) (3 0 . . 2 6 . . . ' 0 (4 1 . . 3 5 . 4 4 ) (1 7 , 5 9 . . 1 7 ) (2 0 . 9 2 . . 7 9 ) (. . . . . 9 8 1 ) (.n . 7 O S ) TO T A l N E T IN T A N G I E P L A N T 31 0 . 6 0 5 , 6 7 3 6,2 4 1 , 1 4 7 84 . 8 7 5 . 4 9 2 24 . 8 1 0 . 9 2 9 0 35 . 7 5 4 , 9 1 9 13 3 , 2 1 4 . 3 9 2 16 . 8 6 . 0 7 6 1.9 3 1 . 7 8 6 91 1 , 1 3 4 8N P I SY S T E M N E T IN T A N G I B L E P L A T 10 0 . 0 0 2. 0 1 1 3 % 27 . 3 2 5 % 7.9 8 1 9 % O. l l 11 . 5 1 1 3 % 42 . 8 8 8 % 5. 4 2 8 1 % 2. 5 5 3 % 0.2 9 3 3 Pa g e '1 0.6 AL L O C A T I O N S U S I N G P R O F O R M L O A D S GR O S S P L A T - ' l: 9i -. -. I! l! Y! - -. ua PR O D U C T I O N P l A N T 8.9 7 1 . 4 5 . 1 2 5 15 3 . 7 1 4 . 9 8 2 2, 3 6 . 7 0 . 5 7 2 73 2 , 9 0 , 9 1 0 0 1.1 2 1 4 4 7 . 0 3 3.8 0 1 , 0 3 9 . 9 7 6 49 . 8 2 1 . 1 9 2 26 , 5 4 . 2 0 1 34 . 2 0 , 2 6 3 TR N S M I S S I O N F ' A N 3.3 4 2 . 9 1 3 . 9 2 1 51 . 3 0 , 5 9 1 88 1 , 9 2 1 . 7 5 0 27 2 , 9 8 8 . 2 0 4 0 41 7 . 8 7 6 , 0 1 9 1.4 1 7 . 0 0 . 2 5 5 18 4 , 1 4 4 . 3 4 98 , 9 2 2 . 6 5 5 12 . 7 4 8 . 1 0 3 OlT R I B U T I O N P l A N T 5,3 2 . 6 3 1 . 7 9 1 21 3 , 6 6 . 5 3 5 1.6 2 , 1 9 2 . 7 0 38 . 1 1 6 , 4 5 3 0 44 1 , 3 1 0 . 3 4 2.2 6 , 1 5 0 . 6 0 28 4 , n 4 . 4 5 8 83 . 4 3 0 . 6 9 0 0 GE N E R A l P l A N T 1. 2 0 5 . 4 6 1 . 5 1 2f, 7 9 4 . 6 9 34 2 , 7 7 2 , 7 9 10 0 , 3 5 5 . 4 0 0 14 8 , 2 2 4 . 7 3 7 47 7 , 0 8 & . 6 5 5 73 , 9 7 5 . 3 4 33 . 7 8 2 . 1 9 3 2. 4 6 7 , 7 5 IN T A N G I B E P L T 70 9 , 5 6 5 , 1 9 0 15 , 4 9 9 . 2 G 6 19 7 . 7 3 , 2 5 2 55 , 1 3 1 , 8 2 5 0 77 , 3 0 , 3 6 30 , 8 1 3 , 0 0 37 , 7 8 8 , 8 6 7 16 , 8 1 6 , 7 6 7 1,7 8 8 . 8 3 9 TO T A l G R O S P l 19 . 5 5 , 0 3 7 , 6 0 5 46 7 . 0 3 8 . 0 7 1 5.4 5 3 3 2 7 , 0 7 4 1. 5 5 1 , 1 0 7 . 7 9 9 0 2. 2 1 2 . 2 - 4 . 5 0 8.2 6 8 . 0 9 , 4 9 7 1. 0 5 . 5 0 . 2 0 49 8 . 5 0 , 5 0 51 . 2 1 2 , 9 5 8 GP S GR O S S P L A - S Y S T E M F A C T O R 10 0 . ~ ~ % 2.3 8 2 % 27 . 8 8 1.9 3 1 6 % O.l X I O O % 11 , 3 1 2 4 % 42 . 2 1 9 5.3 9 2 2 % 2.5 4 9 1 % 0.2 6 1 9 % 0. ~ ~ 7 8 % AC C U M U l T E D E P R E C I A T I O N A N D I W O R T I Z T I O N PR O D C T I O N P l A N T (3 , 0 1 2 . 9 5 5 . 6 3 ) (5 1 . 6 4 . 7 7 3 ) (7 5 . 5 2 8 , 6 2 2 ) (2 4 6 , 1 4 0 , 0 9 8 ) 0 (3 7 6 , 6 5 8 . 0 2 3 ) (1 . 2 7 6 , 4 4 , 8 2 ) (1 6 5 . 8 5 8 . 2 8 9 ) (8 9 , 1 9 0 , 5 5 1 ) (1 1 . 4 8 5 . 4 5 5 ) TR A S M I S S I O N P l A N (1 . 1 4 2 . 8 3 9 . 3 4 ) (1 9 . 5 9 1 . 3 5 ) (3 0 1 , 5 0 1 . 8 9 3 ) (9 3 , 3 2 6 . 2 l 2 ) 0 (1 4 2 . 8 5 8 . 9 4 (4 8 4 , 4 3 0 , 8 1 0 ) (6 2 , 9 5 3 . 2 8 1 ) (3 3 . 8 1 8 . 8 1 0 ) (4 . 3 5 8 , 1 8 4 ) DI S T R I B U T I O N P l A N T (2 . 0 0 3 . 3 1 1 , 4 8 5 ) (9 5 . 9 3 8 , 1 3 3 ) (7 2 0 . 7 4 6 , 9 6 5 ) (1 7 1 , 5 6 9 . 9 0 2 ) 0 (1 7 7 . 1 6 5 , 5 8 ) (6 . 4 4 . 5 5 1 ) (1 1 1 . 4 4 1 . 3 0 2 ) (3 5 , 9 8 . 0 3 1 ) 0 GE N E R A P L T (4 9 5 . 5 9 . 3 0 ) (1 1 , 0 8 , 1 9 9 ) (1 3 8 , 7 2 0 . 7 4 3 ) (4 3 , 0 5 , 4 6 6 ) 0 (6 4 . 9 5 4 . 1 9 3 ) (1 9 2 , 8 8 7 . 1 7 5 ) (2 9 , 4 7 6 , 8 9 9 ) (1 4 . 2 2 8 , 5 4 ) (.1 , 1 4 5 , 0 8 ) IN T A N G i B l E P l N T (3 9 8 , ~ 5 9 , 3 1 6 ) (9 . 2 5 2 . 1 1 9 ) (1 1 2 ; 8 5 4 . 7 6 0 ) (3 0 , 9 2 & , 8 9 6 ) 0 (4 1 , 6 3 5 , 4 4 5 ) (1 7 3 , 5 9 8 . 6 1 7 ) (2 0 . 9 2 8 , 7 9 ) (8 . 8 8 , 9 8 1 ) (8 7 7 , 7 0 5 ) (7 . 0 5 . 6 5 9 , 0 8 0 ) (1 8 7 , 5 1 3 , 5 8 4 ) (2 , 0 6 . 4 1 3 . 0 0 ) (5 8 , 0 3 7 . 8 2 5 ) 0 (8 0 . 2 7 2 , 1 8 6 ) (2 . 8 1 7 . 7 8 8 . 9 1 3 ) (3 9 . 6 5 8 . 5 8 3 ) (1 8 2 . 1 0 8 . 7 2 3 ) (1 7 , 8 6 . 4 2 4 ) NE T P l T 12 , 5 0 2 . 3 7 8 , 5 2 5 27 9 , 5 2 4 , 4 8 7 3,3 8 3 , ; ' 4 , 0 7 1 96 , 0 7 0 , 1 7 4 0 1.4 0 . 9 7 6 . 3 1 4 S,4 S , 3 0 . 5 2 4 66 3 . 8 4 5 , 6 3 7 31 6 , 3 9 1 , 7 8 3 33 , 3 4 . 5 3 4 SN P SY S T E M N E T P L A F A C ( S N P ) l0 0 J ) O O O % 22 3 5 % 27 . 0 6 2 % 7.7 2 7 1 % 0. 0 0 11 . 2 9 1 % 43 . 5 9 4 2 % 5. 3 0 8 % 2. 5 3 7 % 0.2 0 7 % NO N - U T I l I T Y R E l T E D I N T E R T P E C E N T A G E 0. ~ ~ % IN T IN T E R E S T F A C O R S N P . N O N . u 10 0 ~ ~ % 2.2 3 5 8 % 27 . 0 6 6 2 % 7.7 2 1 1 % 0.~ ~ % 11 . 2 6 9 7 % 43 . 5 9 4 2 % 5.3 0 % 2.5 3 0 7 " 1 0.2 8 7 % l: QI -. -. - l! Y! - -. ua TO T A l G R O S P l T ( l E S S S O F A C T O R ) 16 . 9 3 9 , 1 2 2 . 7 7 1 45 . 3 0 . 8 8 7 5. 2 8 1 . 2 9 . 3 9 1,5 0 2 , 1 7 8 . 5 4 7 0 2,1 4 2 . 4 6 , 9 0 8.0 0 7 . 2 7 3 . 0 3 2 1,0 2 1 . 2 3 8 . 8 0 1 48 2 . n 4 , 8 0 1 49 , 5 9 7 . 3 9 4 SO SY S T E M O V R H e F A C T o o ( S O ) 10 0 . ~ ~ % 2. 3 8 % 27 . 8 8 7.9 3 1 8 % 0. 0 0 11 . 3 1 2 4 % 42 . 2 7 9 5. 3 9 % 2.5 4 9 1 % 0.2 6 1 9 % IØ T IN C O E B E F O R T A X S IQ ~ - -- - ~ Y! - -. fl mi 1l IN C O E B E F O R E S T A T E T A X E S (5 0 , 1 5 0 . 5 1 9 ) 5,5 6 , 1 4 3 (8 7 , 9 2 4 . 7 5 ) (6 . 8 4 , 7 8 1 ) 0 (3 4 . 3 8 9 . 0 0 ) (2 7 4 , 4 7 5 , 6 2 0 ) (4 1 , 9 7 2 . 3 7 4 ) 12 1 . 2 n . 9 7 2 ) (S . 2 S 2 . 6 Q S ) (4 , 0 3 1 . 2 8 ) (3 5 , 1 4 3 . 7 6 ) In f t S y n h T z a 46 , 9 4 , 2 1, 3 3 1 . 2 2 14 , 1 1 9 , 0 6 2, 8 9 , 3 4 5, 2 3 4 , 0 9 20 , 8 6 5 , 7 8 2.9 3 1 , 8 5 3 1, 2 4 9 , 9 2 6 12 4 , 3 9 1 (1 . 8 2 1 , 4 8 7 ) 10 , 0 8 7 (4 5 . 8 0 . 2 6 1 ) 6.8 9 7 , 9 4 6 (1 3 . . . . 6 1 3 ) (3 , 9 4 4 . 4 3 3 ) 0 (2 9 , 1 5 4 . 9 1 3 ) (2 5 3 . " " . & 4 ) (3 9 . 0 4 0 , 5 2 1 ) (2 0 . 0 2 8 . 0 4 7 ) ('. 1 2 8 . 3 0 ) (S . 6 5 8 . n 5 ) (3 5 , 1 3 3 , 6 8 1 ) IN C O B E f O R T A X S ( F A C O R 10 0 , ~ ~ % -1 . 5 0 3 5 % 16 . 0 8 5 % 0.8 5 9 1 % 0. 0 0 8.3 5 5 % 55 . 2 7 6 0 % 8. 5 0 % 4.3 6 5 3 % 1. 1 1 7 7 1.2 7 7 0 % 7.6 5 7 8 % S- C a u I d E X C T A X ll l: QI -. -. I! l! Y! - -. fl mi 1l P~ l 6 P o -- S (9 2 7 . 5 2 7 ) (6 3 . 7 9 2 ) (3 4 . 6 5 4 ) '2 4 4 , 2 3 2 ) (1 9 8 . 5 7 3 ) (t e , 2 7 6 ) 0 0 0 0 0 Tr a s m _ s l S (7 1 9 . 5 7 2 ) (2 8 . 4 8 9 ) (3 8 7 . 7 4 9 ) (1 1 0 . 4 7 1 ) (1 6 4 . 1 4 9 ) (2 8 , 1 1 4 ) 0 0 0 0 0 ~ S (3 , 2 9 1 . 2 8 5 ) (2 4 8 , 7 1 7 ) (2 . 0 4 2 . 8 8 8 ) (3 9 5 . 2 9 ) (6 0 . 2 5 1 ) 0 0 0 0 0 0 ~ S 47 . 3 5 7 (5 ) 30 , 1 1 1 (1 1 ) 10 , 8 7 6 5.6 4 9 1 12 3 13 0 0 Min i n Pl S 0 0 0 0 0 0 0 0 0 0 0 ... . n NU T l 2,6 6 . 6 9 3 0 0 0 0 0 0 0 0 0 2, 6 6 , 6 9 3 NM U U t y NU T i t 6.2 5 0 62 6 5. 6 3 2 0 0 0 0 0 0 0 Ti ; P l J i 1 P ~ (2 . 2 1 5 . 0 7 6 ) (3 4 1 . 0 0 3 ) (2 . 1 . 4 3 , 7 5 4 ) (7 4 4 . 7 1 1 ) (9 5 6 . 6 9 7 ) (9 8 . 7 4 1 ) , 12 3 '3 2. 8 6 . 6 9 3 Pa g . ' 0 . 7 AL L O C T ( O N S U S I N G P R O F O R M L O A D S I l ~Hog¡or. 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A 10 0 . ~ ~ % ~1 _ D 8 1 8 % 17 4 4 5 9 % 1.3 7 6 3 % 0, 0 0 6. 8 2 5 % 54 . 2 2 3 8 % 8.2 8 9 i % 4. 1 9 9 8 % 1.0 3 4 9 % 0. 1 7 5 8 % 6.9 1 5 6 % Pa g 1 0 , 1 0 AL L O C A T I O N S U S I N G P R O F O R M A L O A D Tr o n A l l o t o ~ - - - Ii l! l! - YW fi Q! - -- De 1 9 9 1 P l 16 , 9 1 8 . 9 7 6 De 1 9 9 2 P l 17 , 0 9 . 2 0 2 - A_ SG 17 . 0 0 . 5 8 9 29 1 . 5 3 4.4 8 6 , 6 4 1.3 8 8 . 7 8 0 2,1 2 5 , 8 7,2 0 , 8 1 3 93 8 , 8 0 50 3 . 2 5 5 64 , 8 5 4 De 1 9 9 1 R 8 S w (7 . 8 5 1 . 4 3 2 ) A_ . SG (8 , 1 4 2 . 7 3 1 ) (1 3 9 . 5 8 8 ) (2 , 1 4 8 . 2 0 1 ) (6 6 . 9 5 0 ) 0 (1 . 0 1 7 . 8 7 0 ) (3 . 4 5 1 , 5 7 0 ) (. . . 5 4 2 ) (2 4 0 . 9 5 8 ) (3 1 . 0 5 2 ) Po t m g e De 1 9 9 1 P l t 4.2 8 4 . 9 6 De 1 9 9 2 P l 3.4 8 5 , t i 1 3 A_ SG 3.8 8 5 , 2 8 7 ea , , " 1, 0 2 5 . 0 1 0 31 7 , 2 7 9 0 48 5 . 6 7 5 1,6 4 8 . 9 . 0 9 21 4 , 0 2 1 11 4 , 9 7 2 14 . 8 1 6 De 1 9 9 1 R e (1 2 9 . 3 9 ) De 1 9 9 2 R e (2 4 0 . 6 0 ) A_ SG (1 8 5 . 0 0 ) (3 . 1 7 1 ) (4 8 , 8 0 1 ) (1 5 . 1 0 8 ) 0 (2 3 , 1 2 6 ) (7 8 , 4 1 9 ) (1 0 . 1 9 1 ) (5 , 4 7 5 ) (7 0 5 ) No t " " 12 . 5 6 . 1 4 3 21 5 . 3 8 3. 3 1 4 . 6 5 1, 0 2 6 . 0 1 0 0 1.5 7 0 , 5 6 2 5. 3 2 5 . 7 3 61 2 . 0 9 37 1 . 7 9 41 , 9 1 3 DM s t o N e P l a n t N u c l e P a c i f P o DN P P N P 10 0 . ~ ~ % 1.7 1 4 3 26 . 3 8 1 8 % 8. 1 6 6 2 % 0. 0 0 12 , 5 0 % 42 . 3 8 % 5. 5 0 5 % 2, 9 5 9 2 % 0,3 8 1 3 % 0. 0 0 0. 0 0 Ot v l l . l o n N e P l e n l N ~ R o c k y M o I n P o w e DN P P N P 0.0 0 % 0. _ 0.0 0 % 0. _ 0. 0 0 0. _ 0.0 0 % 0.0 0 0. _ 0.0 0 % 0.0 0 % 0. _ Sy s t e N I l H u e " . r P " n t SN N P lO O J ) ( I O O % 1.7 1 4 3 26 . 3 8 1 8 % 8.1 6 6 % 0.~ ~ % 12 . 5 0 % 42 . 3 8 % 5.5 0 5 % 2. 9 5 9 2 % 0.3 8 1 3 % O~ O O % 0. 0 0 Ac ø u 1 8 2 . 2 ~ - - - Ii l! l! - YW mi Sl - p' . . (1 0 1 ) SG 17 , 0 9 4 . 2 0 29 3 , 0 4 1 4,S 0 , 7 t 3 1,3 9 5 . 9 4 2 0 2.1 3 8 , 8 3 5 7,2 4 5 , 9 5 1 94 1 . 6 3 4 50 5 , 8 4 7 65 , 1 8 8 0 (1 0 8 ) S O (8 , 4 3 4 , 0 3 0 ) (1 4 4 . 5 8 2 ) (2 . 2 2 , 1 1 ) (8 8 8 . 7 3 ) 0 (1 . 5 4 . 2 8 3 ) (3 . 7 " ' 4 7 ) (" ' , S S . ) (2 4 9 , 5 7 8 ) (3 2 , 1 6 3 ) 0 P- (l O l l SG 3.4 8 5 , 8 1 3 59 , 7 5 3 91 9 , 5 6 28 4 , 6 4 1 0 43 5 . 7 1 4 1,. 7 . 4 9 4 19 2 . 0 0 10 3 . 1 4 5 13 , 2 9 2 0 (1 0 8 ) S G (2 4 0 . 6 0 ) (4 . 1 2 5 ) (6 3 , 4 7 1 ) (1 9 . 6 4 9 ) 0 (3 0 , 0 7 7 ) (1 0 1 . 9 9 ) (1 3 . 2 5 4 ) (7 . 1 2 0 ) (9 1 8 ) 0 (1 0 7 ) S G l,m , 5 4 9 "'. . . 46 . 2 1 4 14 5 . 2 3 9 0 22 2 . 2 5 7. . . . 97 , 9 7 1 52 . 6 3 0 8.7 8 2 0 (1 2 0 ) S E 1.7 5 , 7 5 9 31 , 7 5 8 48 , 0 9 1 15 2 . 7 2 1 0 27 4 , 0 1 3 83 . 2 8 12 5 , 6 0 67 , 4 5 7, ' " 0 (2 2 8 ) S G 7, 2 2 , 8 4 12 3 , 7 8 5 1, 9 0 . 9 9 58 , 6 6 7 0 00 2 . 3 2 3,Q R . 1 9 39 7 . 7 8 21 3 , 8 n 27 . 5 3 6 21 . 5 3 (2 2 ) S G 1,4 7 2 , 3 7 8 25 , 2 4 1 3. . . 4 0 12 0 , 2 3 1 0 18 4 . 0 5 2 62 4 , 1 1 8 81 . 1 0 8 43 . 5 7 0 5,6 1 5 0 (2 2 ) S N N P 3,5 3 1 , 0 0 60 , 5 3 1 93 1 . 5 4 2 28 8 . 3 4 0 44 1 , 3 8 7 1, 4 9 , 7 3 19 4 . 5 0 10 4 . 4 8 13 . 4 8 5 0 (2 2 8 ) S E 1,7 4 3 . 0 2 5 28 . 0 1 7 42 8 , 8 3 2 13 4 . 7 3 1 0 24 1 . 7 3 5 73 2 . 4 6 3 11 0 , 8 1 3 59 . 5 1 2 6. 0 2 0 To t A e c t 1 8 2 . 2 2 29 , 6 2 . 7 3 4 50 ; 9 0 7 7.7 4 9 , 9 1 4 2. 4 0 3 . 1 4 1 0 3. 7 5 4 , 3 3 12 , 5 , 6 8 1.6 6 3 , 5 8 1 89 3 . 6 3 1 11 3 , 5 6 7 27 , 5 3 Rl I S t u d (2 2 ) SN N P 11 2 . 6 8 0 1,9 3 2 29 . 7 2 7 9, 2 0 2 0 14 , 0 8 S 47 . 7 6 3 Ø, 2 G 7 3. 3 4 43 (2 2 8 ) S E 94 1 . 9 5 0 15 . 1 4 1 23 1 , 7 4 6 12 , 8 1 0 0 13 0 , 6 3 6 39 5 , 8 3 1 59 . 8 8 5 32 , 1 6 1 3, 7 4 1 De 1 9 9 3 A d . 1. 0 5 4 , 6 3 0 17 , 0 7 2 28 1 . 4 7 3 82 . 0 1 2 0 14 4 . 7 2 2 44 3 , 5 9 88 , 0 9 2 35 . 4 9 4. 1 7 0 Ad u s t A e 1 8 2 . 2 2 30 , 8 8 1 , 3 6 4 52 , 9 1 9 8. 0 1 ' , 3 8 2.4 8 . 1 5 3 0 3. 8 9 9 . 0 5 12 . 9 8 , 2 7 4 1.2 9 . 6 5 3 92 9 , l 2 E 11 7 , 7 3 27 . 5 3 8 TR O J P 10 0 , ~ ~ % 1.8 9 8 0 26 . 1 1 1 6 % 8, 0 9 % 0. 1 l 12 . 7 0 2 % 42 , 3 3 2 % 5,6 3 7 5 % 3. 0 2 3 % 0.3 8 3 7 % 0.0 8 7 % 0. ~ % Tr o ø n . P l A I Ac 2 2 . 4 2 ~ - - - -. l! . l! - lb .E 2! Jl PI - P r g ø SG 7,2 2 0 . 8 4 12 3 , 7 8 5 1, 0 4 . 9 9 58 . 6 6 7 0 90 2 , 6 3 2 3.0 6 , 7 9 39 7 , 7 6 0 21 3 , 6 1 8 27 , 5 3 8 27 , 5 3 6 .- . SG 1.4 7 2 . 3 7 6 25 , 2 4 1 38 8 , 4 4 0 12 0 . 2 3 7 0 18 4 . 0 5 2 62 4 . 1 1 6 81 . 1 0 6 43 , 5 7 0 5,6 1 5 0 St a g F a c l l SE 1.7 4 3 . 0 2 5 28 , 0 1 7 42 8 , 8 3 2 13 4 , 7 3 1 0 24 1 , 7 3 5 73 2 . 4 6 3 11 0 . 8 1 3 59 . 5 1 2 6. 9 2 0 Tr a t k C a $N N P 3.5 3 1 , 0 0 60 , 5 3 1 93 1 . 5 4 2 28 8 , 3 4 0 44 1 , 3 8 1 1,4 9 ( 1 ; 3 3 19 4 . 5 0 10 4 , 4 8 13 , 4 6 5 0 To t A e l 2 2 8 . 4 2 13 . 9 6 7 , 2 5 0 23 7 . 5 7 3 3.6 5 3 , 8 0 1,1 3 2 , 9 8 3 0 1,7 6 . 8 0 7 5. 9 1 4 . 1 1 1 78 . 1 8 4 42 1 . 2 0 53 , 5 3 9 27 , 5 3 6 Tr a n a i C o t s SN N P 11 2 . 6 8 0 1,3 2 29 , 7 2 1 ..2 0 0 14 . 0 8 5 47 . 7 6 3 6,2 0 7 3.3 4 .'" 0 Slo a g F a c i l y SE 94 1 , 9 5 0 15 , 1 4 1 23 1 , 7 4 6 72 , 8 1 0 0 13 0 , 6 3 8 39 5 , 8 3 1 59 . 8 8 5 32 , 1 6 1 3,7 4 1 0 ~1 " 3 A d . 1.0 5 4 , 6 3 0 17 , 0 7 2 26 1 . 4 7 3 32 , 0 1 2 0 14 4 . 7 2 2 44 3 . 5 0 66 ; 0 9 2 35 , 4 9 5 4,1 7 0 0 Ad u s t e d A c l 2 2 8 . 4 2 15 , 0 2 1 . 8 O 25 4 . 8 4 3.9 1 5 . 2 7 9 1.2 1 4 . 9 9 0 1. 9 1 4 . 5 2 .. 3 5 7 . 7 0 5 85 , 2 7 6 45 6 , 7 4 3 S7 . 7 0 27 , 5 3 6 TR O J 10 0 0 0 UW 5 2 % 26 . 0 6 % 8.0 8 2 % 0. ~ ~ % 12 , 7 4 4 9 % 42 . 3 2 3 0 % 5.6 6 3 % 3.0 4 5 % 0.3 8 4 2 " 1 0.1 8 3 3 % 0. 0 0 Tr o a n D e o m s s i n g A l l Pa g e 10 . 1 1 All O C A T I O N S U S I N G P R O F O R M A l O A D S - Il £I !l rI - -e Yl - ~ fI !l !! Am u o 8 i s e : Am t i DfL i m Te r Pl a t Ac c : t 4 0 32 , 7 6 1 . 7 0 83 5 . 5 4 9. 3 3 . 3 9 1 2, 5 6 5 , 8 2 5 0 3.9 6 . 0 0 7 13 , 5 1 2 , 7 2 8 1, 6 4 4 , 3 9 9 76 1 , 1 9 0 82 , 6 2 2 0 Am l m i o f ~ E l l T P l Ac e t 4 0 5 0 0 0 0 0 0 0 0 0 0 0 Am z ø o f P l A c q u i S i t i s At ç l 4 0 5, 4 7 9 , 3 5 3 93 , 9 3 1 1.4 4 . 5 5 3 44 7 , 4 5 0 68 4 , 9 3 8 2. 3 2 . 6 0 8 30 1 , 8 3 0 16 2 . 1 4 4 20 , 8 9 5 0 Am o f P r . L o s s e s , U n r e O \ P I . t J Ac c t 4 0 1 5;4 5 7 . 5 1 1 93 , 8 5 0 l,3 7 S . 9 4 17 1 . 5 2 4 0 69 . 9 1 6 2. 3 2 7 . 5 6 30 5 . 2 1 7 16 3 . 9 6 20 , 9 9 8 30 7 . 5 4 To t A m E J e : 43 , 6 9 8 . 5 7 0 1, 0 2 3 . 3 2 5 12 , 1 5 4 , 8 8 4 3, 1 8 4 , 8 0 0 5,3 4 1 . 8 6 1 18 , 2 2 , 9 0 2. 2 5 1 , 4 4 1; 0 8 7 , 2 9 12 4 , 5 1 5 30 7 , 5 4 8c h e d u a M A m r U l i o n F K l r 10 0 . 0 0 2. 3 4 1 8 % . 27 . 8 1 5 3 % 7.2 6 8 1 % 0.~ ~ % 12 . 2 2 4 3 % , 4 1 . 7 0 1 4 % 5.1 5 2 % 2.4 8 2 % 0.2 8 4 9 % 0.7 0 3 8 % 0.~ ~ % §£ Il -. !l -- - -e !! - ~ fI !l - -- . . ' 51 _ Ac c t 4 0 3 . ' 10 9 , 5 2 3 . 8 3 2 1. n , 7 2 28 . 9 4 6 , 6 0 8J l 5 1 . 0 3 3 0 13 . 7 0 0 , 2 2 8 46 . 3 5 , 7 3 0 6, 0 2 , 4 7 2 3, 2 4 5 , 3 2 8 41 6 . 7 0 ~o o _ "" . . . 2 0 0 0 0 0 0 0 0 0 0 Hy d . . Ae 4 0 1 3 15 , 4 5 0 , 3 6 "" . 8 ' 4, 0 7 6 . 0 8 7 1,2 6 1 , 7 0 3 0 1.9 3 1 , 3 4 8 6.5 4 9 , 1 5 4 85 1 , 0 8 45 7 . 2 3 58 , 9 1 9 "" Ae 4 0 . 4 97 . 1 8 5 , 4 1 8 1, 6 6 . 9 3 2 25 , 5 8 8 , 1 6 2 7, 9 3 0 , 0 4 2 0 12 , 1 2 7 , 3 3 41 , 2 8 4 , 3 5 5 " 5, 3 5 1 . 2 5 2. 8 6 , 5 6 9 37 2 . 5 9 Tr ø s s i o Ac 4 0 3 . 5 82 , 8 9 3 , 2 0 1, 0 7 8 , 1 8 0 16 , 5 9 2 , 3 7 f 5,1 3 5 . 9 5 9 0 1,8 6 1 , 8 1 2 28 , 8 5 S , 3 l l 3, 4 6 , 4 1 1 1.8 8 1 , 1 2 0 23 9 . 8 4 1 -- Ae 4 0 . 6 14 3 , 3 4 3 , 2 7 9 7,B 1 9 , 6 1 ~ 46 , 6 9 3 , 7 6 9 11 , 9 8 2 , 0 0 0 12 , 4 4 2 9 55 , 2 , 6 3 3 6,6 8 2 , 6 5 8 2,4 4 1 , 3 0 1 0 "" Ac c t 4 0 3 . 7 & 8 35 , 6 3 1 , 5 1 2 74 7 ; 3 1 8 10 , 4 0 , S 3 7 3,1 5 7 , 6 7 0 4,4 9 , 7 8 13 , 7 8 1 , 4 2 8 1,9 9 4 , 0 3 8 97 9 . Ø 8 1 64 . 3 5 Mi n n g Ac c t 4 0 3 . 9 0 0 0 0 0 0 0 0 0 0 - Ac 4 0 3 . 4 0 0 0 0 0 0 0 0 0 0 Po t m p H y d S t I h 1 u s t m e l 0 0 . 0 0 0 0 0 0 0 T. . _ . . : 46 , 0 2 7 . 6 0 13 . 4 5 2 , 6 7 2 13 2 . 3 0 . 8 4 1 38 , 4 1 8 . 3 8 1 0 52 . 5 6 2 , 8 4 18 9 , 9 1 2 , 6 9 24 ; 3 7 2 . 1 4 8 11 . 5 2 . 8 0 1, 1 5 2 , 4 1 9 sc h e u " M D e i . t l o n F l l t O 10 0 . 0 0 2.8 9 9 1 % 28 . 5 1 2 1 % 8.2 7 9 % 0. ~ ~ % 11 . 3 2 7 5 % 40 . 9 2 7 0 % 5.2 5 2 % 2.5 5 3 % 0. 2 4 8 4 % 0. 0 0 0.~ ~ % :i Il ~ - - - -e Yl - ~ fI !l !! Pia l U O 5 0 T. . l a 5 0 -- 5 0 "" 5 0 M_ 5 0 - 5 0 Ne i U l l y P a NU T l t 0 T. . 1. 7 8 3 , 6 7 6 . 3 2 8 35 , 9 0 , 7 0 3 48 . 9 7 8 , 9 3 2 11 2 . 5 8 7 , 1 0 8 20 7 , 5 2 1 . 8 2 -7 6 2 : 5 1 1 : " 7 5 3 - - - 9 0 , 4 0 , 1 6 6 45 , 8 9 1 . 1 2 5 5, 2 2 0 , 7 3 5 38 , 6 4 . 1 0 2 Ta x D e p r e c l l n F K l 10 0 . ~ ~ % 2.0 1 3 1 % 27 . 1 8 9 % 6. 3 1 2 1 % 0.~ ~ % 11 . 8 3 4 % 42 . 7 4 9 4 % 5. 0 6 2.5 n 8 % 0. 2 0 O.O O 2. 1 6 6 % Pa g e 1 0 . 1 2 AL L O C A T I O N S U S I N G P R O F O R M A L O A D S DECEMBER 2010 FACTORS Idaho General Rate Case. December 2009 COINCIDENTAL PEAKS F. Month Day lime Jan-10 25 19 Feb.10 4 8 Mar-10 30 8 Apr-10 1 8 May-10 18 15 Jun-10 24 15 Jul-10 19 16 Aug.10 26 15 Sep-10 9 15 Oct-10 4 19 Nov-10 24 18 Dec-10 15 18 MOnth Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 AU9-10 Sep-10 Oct-10 Nov-10 Dec-10 Month Jen-10 Feb-10 Mar-10 Apr.10 May-10 Jun-10 Jul-10 Aug-10 Sep.l0 Oct-10 Nov-10 Dec.10 Month Jan-10 Feb-10 Mar.l0 Apr-10 May.10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Month Jan-10 Feb.l0 Mar-l0 Apr-10 May-10 Jun-10 Jul.10 Aug-10 Sep-10 Oct-10 Nov.10 Dec-10 Day 25 4 30 1 18 24 19 26 9 4 .24 15 Day 25 4 30 1 18 24 19 26 9 4 24 15 Day 25 4 30 1 18 24 19 26 9 4 24 15 Day 25 4 30 1 18 24 19 26 9 4 24 15 lime 19 8 8 8 15 15 16 15 15 19 18 18 ,.,C";:,. .. '"METERED.t.QAQS (CP ............c:.'i ,u,.',,, ..r"J!Øi'FERC i." '.".. .. ... .....,.. :U f,ERC CA OR WA E.WY Total UT 10 W.W'UT Total 158 2,867 722 975 3,437 406 237 28 8.02 153 2.528 751 1.018 3,144 416 211 27 8,221 145 2,315 669 983 2,914 399 237 16 7.661 131 2,132 585 966 2,819 415 210 30 7,257 142 1,816 636 934 3,590 503 228 24 7,848 148 1,964 678 1,003 4,197 613 218 43 8,821 153 2,257 750 1,019 4,525 664 228 39 9.595 150 2.301 727 1.008 4.45 538 226 44 9,395 134 2,068 652 946 4.084 447 223 34 8,553 121 1,964 610 949 3.048 406 238 23 7,336 139 2,231 696 1,031 3,515 443 266 29 8,322 157 2,408 736 1,067 3.709 467 252 35 8,796 1,729 26,650 8.212 11.899 43,26 5.718 2,774 372 100,407 (less) Adlustments for Curtilments, Buv.Throuahs and Load No Longer Sered (Reductions to Load) '~l¿K¡;;;tì1èi¡¡::ti!r~:t\i;~~~~!ß\a~!M¡'A¡;~o:n,,':Cf;f,),~~Wf,0k1tf~g¡~,,-fnå!tli:(Si&~¿r~tt:~_,-;':~?L;,F~3gf¡i~~im~:d,::CA OR WA E. WY UT 10 W. W' UT Total(88) (88) (231) (228) (237) (197) (415) (417) (420) (197) (184) (189) (182) (74) 1,055 (74) 1.616\ =555 equals Time 19 8 8 8 15 15 16 i5 15 19 18 18 L,,::.,,".j..(;QtNCII:ENTALlE~I($eRVEDf\RQNt CONiPA'NY .RESQl;RCE$.'\(i,U i''',' ';~~~:::'r'd~H:Y:"/':,-,,::;;,::,;:\\,:i:.'",:,:;,'1';'::;;~t':'i:~~:1'i',-NÖílifRC':;':i:;;;:),::1t.:~;i \d'ER :...-1 CA OR WA E.WY UT 10 W.W UT Total 158 2,667 722 975 3,349 406 237 28 8,514 153 2.528 751 1,018 3,144 416 211 27 8,221 145 2,315 669 983 2,914 399 237 16 7,661 131 2.132 585 966 2,819 415 210 30 7,257 142 1,816 636 934 3,590 503 228 24 7,88 148 1,964 678 1.003 3,966 429 218 43 8,407 153 2,257 750 1,019 4.297 475 228 39 9,178 150 2,301 727 1,006 4,208 356 226 44 8,975 134 2,068 652 946 3,886 447 223 34 8,366 121 1,964 610 949 3,048 406 238 23 7,336 139 2,231 696 1,031 3,515 443 266 29 8,322 157 2,408 736 1,067 3.635 467 252 35 8,722 1.29 26.650 8.212 11,899 42.370 5.163 2.774 372 98,797 + plus Adjustments for Ancllary Service Contrcts Including Reserves (Addltlns to Load) and nonallton of Irrigaton and Mon T'~/f/ -'--,'Hól:rERtl:"~;~:_~.f!',~.:~,:;\\i\Ù;~v \-/~\F'i:t~~~~h' ~:j-~FER(h~~:.' ¡::~--(~-~-.-:. "..:..lime CA OR WA E. WY UT 10 W. W U Total 19 8 8 8 15 15 16 15 15 19 18 18 --equals lime 19 8 8 8 15 15 16 15 15 19 18 18 I ......... ...l.'QAi)$fORJURISDICTI()ti¡&L' ALI,()CArION(GP) .... ........'I I ..Nori-FERC -;e'c-:';.:.,,:.FERC .I CA OR WA E.WY UT 10 W.W~U1 Total 158 2,667 722 975 3,349 406 237 28 8,514 153 2,528 751 1,018 3,144 416 211 27 8,221 145 2.315 669 983 2,914 399 237 16 7,661 131 2,132 585 966 2.819 415 210 30 7,257 142 1,816 636 934 3,590 503 228 24 7,84 148 1,964 678 1,003 3,966 429 218 43 8,407 153 2,257 750 1,019 4,297 475 228 39 9,178 150 2,301 727 1,008 4.208 356 226 44 8,975 134 2.068 652 946 3,886 447 223 34 8,356 121 1,964 610 949 3,048 406 238 23 7.336 139 2,231 696 1,031 3,515 443 266 29 8,322 157 2,408 . 736 1,067 3,635 467 252 35 8,722 1.29 26.50 8,212 11,899 42.370 5,163 2,774 372 98,797 Page 10.13 ALLOCATIONS USING PROFORMA LOADS DECEMBER 2010 FACTORS Idaho General Rate Case - December 2809 ENERGY Year Month E.10 W.WY 2010 Jan 83,40 1,317.180 417.820 685.090 2.091,644 293.020 168.00 20.034 2010 Feb 70.500 1.176.930 359.160 630.56 1.852,104 245.80 137,35 16,674 2010 Mar 73.320 1.224.96 362,450 678.80 1.887.261 268.860 172.790 17.901 2010 Apr 71.50 1.103.860 331.570 627,440 1.88.547 262.230 145,690 17.807 2010 May 77,430 1.105.20 337.770 670.110 1,932.851 314.580 170.770 17,151 2010 Jun 80,930 1.076.30 333,250 622,640 2.036.210 359.680 154.080 19,90 2010 Jul 87.820 1.205.90 38.810 669,960 2.397.00 414.870 164.660 23.94 2010 Aug 83,470 1.91.060 367.570 671.940 2.344.784 371.140 164,410 23,86 2010 Sep 72.540 1.078.670 352.770 637,150 2.00,524 291.080 158.38 18.364 2010 Oct 68.70 1.109.380 367.210 678.10 1.891.210 267.470 172,480 17,490 2010 Nov 71.390 1.187.280 378,410 687,510 2.049.882 261.240 179.260 '16.242 2010 Dec 82,270 1.357.680 427.930 708,350 2.20,465 277880 173.120 18.775 923,430 14.134.240 4,440.720 7.967.560 24.395.787 3.628.130 1.961,490 .147 (less) Adjustments for Curtilments. BUY. Throughs and Load No Lonoer servd (Reducfons 10 Loadlr. , :,'.NoIlFERO.....c -. Year Mon CA OR WA E,WY UT 10 W-:Y lJ 2010 Jan (6.124) 2010 Feb 2010 Mar 2010 Apr 2010 May 2010 Jun (4.281) 2010 Jul (5.815) 2010 Aug (5.736)2010 Sep (3.640)2010 Oct 2010 Nov 2010 Dec (4,792) 30,387 Vear Month2010 Jan2010 Feb2010 Mar2010 Apr2010 May2010 Jun2010 Jul2010 Aug2010 Sep 2010 Oct2010 Nov 2010 Dec Year Month2010 Jan2010 Feb 2010 Mar2010 Apr 2010 May 2010 Jun2010 Jul 2010 AU92010 Sep 2010 Oct2010 Nov2010 Dec L~J, '~:. ~':'.': ::,": .(l." ;.:- .\",. ala 5.056.694 4,472,484 4,667.641 4.331.087 4.608.531 4.663,420 5.324.714 5.214.374 4,594,414 4.555.130 4.814.972 5.147.895 57,451,357 i Totai (6.124) (4,281) (5.815) (5.736) (3.640) (4.792) 30.387 equals 1.:..'..'::.\.:.....;-:.:):..:. . l(¡ADS Si:RVi:DFRQMÇOMl'.ANYRESOVRCES1~C i...,'...:'.-"",,"...,. FfERl,:. .:. ,.' ,..,: CA OR WA E.WY UT ID W.WY 'VT Tolal 83.440 1.317.180 417.820 685,090 2.085.521 293.020 168.500 20.034 5.050.571 70.50 1.176.930 359.160 630.560 1.852.104 245.880 137.350 16.74 4,472,484 73.320 1,224.960 362,450 678.000 1.887.281 268,860 172.790 17,901 4,667.641 71.750 1.103.860 331.570 627,440 1.788.547 262,230 145.690 17.807 4.331.087 77.430 1.105.020 337.770 670.110 1.932.851 314.580 170.770 17.151 4.608.531 80.930 1.076.430 333.250 622.640 2.031,929 359.880 154.080 19.900 4.659.139 87.820 1.205.590 38.810 669,960 2.391.190 414.870 164.680 23.944 5.318.900 83,470 1.191.080 387.570 871.940 2.339.049 371.140 164,410 23.864 5.208.639 72.540 1.078.670 352.770 637.180 2.000.185 291.080 158,380 18.364 4.590.775 68.570 1.109.380 367.210 678.810 1.891.210 267,470 172,480 17,490 4.555,130 71.390 1.187.280 378,410 687.510 2,049.882 261.240 179.260 16.242 4.814.972 82,270 1.357.880 427.930 708.350 2,115.672 277.89 173.120 18.775 5.143.102 923.30 14.134.240 4.440.720 7.967.560 4.365.399 3.828.130 1.961,490 -2?I\.f4;57,4 0.969 ID 646 515 29538 389 1.567 5,484 5.519 1,507 1,685 3,482 2.782 24,255 W.WY UT Total 1,1681.00 677 756 783 2.067 5.837 5.954 1.777 2,051 3.699 3.086 28.858 equals L.::~\'\" :;:;:::;:ii';~ ';:':'~;::;"iJ,jfi/\"". ".q:i:O:.Ai)S F(i:JtlRISPICTIONAI . ,AWlOCA'IN\lMWJ'I ...:.":.3: ...::.....""":"'. 1 n¡FERC:"". ..: C,',¡;'::"/:".':"',.,:;,., i.A OR WA E.WY UT 10 W.W~U-alai 83,440 1.317.180 417.820 685;090 2.086.043 293.666 168.50 20.034 5.51.39 70.50 1.176.930 359.160 630,560 1.852.590 246.395 137.350 16.674 4,473,486 73.320 1.224.960 362.450 678.000 1.887.643 269.155 172.790 17.901 4.668.318 71.50 1.103.860 331.570 627,440 1.788.919 262.615 145.690 17.807 4.331,844 77,430 1.05.020 337,770 -670.110 1.933,245 314.969 170.770 17.151 4.609,314 80.930 1.076,430 333.250 622.640 2.032,429 361,447 154.080 19,900 4.661.206 87.820 1.205.590 38.810 669.960 2.391.543 420.354 164.660 23,94 5.324.737 83,470 1.91.060 387.570 671.940 2.339,484 376.659 164,410 23.864 5.214.593 72.540 1.078.670 352.770 637.150 2.00,455 292.587 158.380 18.38 4.592.552 68.570 1.109.380 367.210 678.810 1.891.576 269.155 172,480 17.490 4.557,181 71.390 1,187.280 378,410 687.510 2.050.099 264.722 179.260 16.242 4.818.872 82.270 1,357.880 427.930 708.350 2.115.976 280.662 173.120 18.775 5.146.168 923,430 14.134.240 4,440.720 .967.560 24,370.002 3.652.385 1.961,490 22,147 57,449.828 Page 10.14 ALLOCATIONS USING PROFORMA LOADS DE C E M B E R 2 0 1 0 F A C T O R S Id a h o G o M r a l R a t C a s . D e c e m b e r 2 0 0 9 CA L I F O R N I A OR E G O N WA S H I N G T O N MO N T A N A WY O M I N G ~ P P L UT A H ID A H O WY O M I N G w U P L FE R C Su b t o t a 92 3 . 4 3 0 14 , 1 3 4 . 2 4 0 4.4 4 0 . 7 2 0 0 7. 9 6 7 , 5 6 24 , 1 4 1 , 8 5 6 3.5 2 , 3 8 5 1,9 6 1 , 4 9 0 22 8 , 1 4 7 Re f P a g e 1 0 . 1 4 Sy s t e m E n e r g y F a c t 1. 6 0 7 4 % 24 . 6 0 8 % 7.7 2 9 7 % 00 0 0 0 % 13 . 8 6 7 % 42 . 0 2 2 5 % 6.3 5 7 5 % 3. 4 1 4 3 % 0.3 9 7 1 % 10 0 . 0 0 % Div i s i o n a l E n e r g y - P a c í f e 3.3 6 2 1 % 51 . 4 6 1 0 % 16 . 1 6 8 1 % 0. 0 0 0 0 % 29 . 0 0 8 9 % 0.0 0 0 % 0.0 0 0 0 % 0. 0 0 0 0 % 0.0 0 0 0 % 10 0 . 0 0 % Di i s i o n a l E n a r g y - U t a h 0.0 0 0 0 % 0.0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 0. 0 0 0 0 % 80 . 5 1 6 1 % 12 . 1 8 1 2 % 6. 5 4 1 8 % 0. 7 8 0 10 0 . 0 0 % Sy s t e G e n e r a t n F a c o r 1. 7 1 4 3 % 26 . 3 8 1 8 % 8.1 6 6 2 % 0. 0 0 0 0 % 12 . 5 0 0 4 % 42 . 3 8 8 4 % 5.5 0 8 5 % 2.9 5 9 % 0.3 8 1 3 % 10 0 . 0 0 % Div i s i o n a l G e n e r a t i o n . P a c i f i c 3. 5 1 5 5 % 54 . 1 0 2 6 % 16 . 7 4 6 8 % 0.0 0 0 0 % 25 . 6 3 1 % 0. 0 0 0 0 % 0.0 0 0 0 % 0. ~ ~ % 0. ~ ~ % 10 0 . 0 0 % Di v i s i o n a G e n e r a t i o n - U t a h 0. 0 0 0 0 % 0.0 0 0 % 0. ~ ~ % 0.0 0 0 0 % 0.0 0 0 0 % 82 . 7 2 9 4 % 10 . 7 5 0 9 % 5. 7 7 5 4 % 0.7 4 4 3 % 10 0 . 0 0 % Sy s t e m C a p a c i t y ( k w ) Ac c r d 1.7 2 8 . 8 26 , 6 5 0 . 3 8,2 1 1 . 6 0.0 11 , 8 9 . 3 41 , 9 9 8 . 8 5. 1 6 2 . 6 2,7 7 3 . 7 37 1 . 6 98 . 7 9 6 . 7 R e f P a g e 1 0 , 1 3 Mo d i f i e d A c c r d 1. 7 2 8 . 8 26 , 6 5 0 . 3 8.2 1 1 . 6 00 11 , 8 9 9 . 3 41 . 9 9 . 8 5. 1 6 2 . 6 2. 7 7 3 . 7 37 1 . 6 98 , 7 9 6 . 7 R e f P a g e 1 0 . 1 3 Ro l l e d - I n 1. 2 8 . 8 26 . 6 5 0 . 3 8.2 1 1 . 6 0.0 11 . 8 9 9 . 3 41 . 9 9 . 8 5. 1 6 2 . 6 2, 7 7 . 7 37 1 . 6 98 , 7 9 6 . 7 R e f P a g e 1 0 . 1 3 Ro l l e d I n w i H y d A d j . 1.7 2 8 . 8 26 . 6 5 . 3 8. 2 1 1 . 6 0.0 11 , 8 9 . 3 41 , 9 9 . 8 5. 1 6 2 . 6 2, 7 7 3 . 7 37 1 . 6 98 . 7 9 6 . 7 R e f P a g e 1 0 . 1 3 Ro l l e I n w i t h O I l - 5 y s A d j . 1. 2 8 . 8 26 , 6 5 . 3 8,2 1 1 . 6 0.0 11 . 8 9 9 . 3 41 , 9 9 8 . 8 5, 1 6 2 . 8 2,7 7 3 . 7 37 1 . 6 98 , 7 9 6 . 7 R e f P a g e 1 0 . 1 3 Sy s t e m C a c i t y F a c t o ' Ac c r d 1. 7 4 9 9 26 . 9 7 4 9 % 8.3 1 1 7 % 0. ~ ~ % 12 . 0 4 4 2 % 42 ; 5 1 0 3 % 5. 2 2 5 5 % 2. 8 0 7 5 % 0. 3 7 6 1 % 10 0 . 0 0 % Mo d i f e d A c c r d 1. 7 4 9 9 26 . 9 7 4 9 % 8.3 1 1 7 % 0.0 0 0 0 % 12 . 0 4 4 2 % 42 . 5 1 0 3 % 5. 2 2 5 5 % 2.8 0 7 5 % 0. 3 7 8 1 % 10 0 . 0 0 % Ro l l - I n 1. 7 4 9 9 26 . 9 7 4 9 % 8.3 1 1 7 % 0.0 0 0 0 % 12 . 0 4 2 % 42 . 5 1 0 3 % 5. 2 2 5 5 % 2. 8 0 7 5 % 0. 3 7 6 1 % 10 0 . 0 0 % Ro l l e d I n w i t h H y d r o A d j . 1.7 4 9 9 % 26 . 9 7 4 9 % 8.3 1 1 7 % 0.0 0 0 0 % 12 . 0 4 4 2 % 42 . 5 1 0 3 % 5. 2 2 5 5 % 2. 8 0 7 5 % 0. 3 7 6 1 % 10 0 . 0 0 % Ro l i e n w i t h O l l - S y s A d j . 1. 7 4 9 9 26 . 9 7 4 9 % 8.3 1 1 7 % 0.0 0 0 0 % 12 . 0 4 2 % 42 . 5 1 0 3 % 5. 2 2 5 5 % 2. 8 0 5 % 0. 3 7 6 1 % 10 0 . 0 0 % Sy s l e m E n e i y ( k w h ) Ac c r d 92 3 . 4 3 0 14 . 1 3 4 . 2 4 0 4. 4 4 0 , 7 2 0 0 7.9 6 7 , 5 6 24 . 1 4 1 . 8 5 6 3. 6 5 2 , 3 8 1. 9 6 1 . 4 9 0 22 8 , 1 4 7 57 . 4 4 9 . 8 2 8 Mo d i f i e d A c c r d 92 3 . 4 3 0 14 . 1 3 4 . 2 4 0 4. 4 4 0 . 7 2 0 0 7.9 6 7 , 5 6 24 , 1 4 1 . 8 5 3. 5 2 , 3 8 1. 9 6 1 . 4 9 0 22 8 , 1 4 7 57 , 4 4 9 . 8 2 8 Ro l l d - I n 92 3 . 3 0 14 . 1 3 4 . 2 4 0 4, 4 4 0 . 7 2 0 0 7,9 6 7 . 5 6 24 . 1 4 1 , 8 5 3. 6 5 2 . 3 8 1. 9 6 1 . 4 9 0 22 8 , 1 4 7 57 , 4 4 9 , 8 2 8 Ro l l e d I n w i H y r o A d j . 92 3 . 4 3 0 14 , 1 3 4 . 2 4 0 4. 4 4 0 , 7 2 0 0 7.9 6 7 , 5 6 24 , 1 4 1 , 8 5 6 3, 6 5 . 3 8 1. 9 6 1 . 4 9 0 22 8 . 1 4 7 57 . 4 4 9 . 8 2 8 Ro l l e d - I n w i O l l - S y s A d j . 92 3 , 4 3 0 14 . 1 3 4 , 2 4 0 4, 4 4 0 , 7 2 0 0 7, 9 6 7 , 5 6 0 24 . 1 4 1 . 8 5 6 3.8 5 2 . 3 8 5 1. 9 6 1 . 4 9 0 22 8 . 1 4 7 57 . 4 4 9 , 8 2 8 Sy s l e m E n a y F a c t o Ac c r d 1.6 0 7 4 % 24 . 6 0 2 8 % 7. 7 2 9 7 % 0. ~ ~ % 13 . 8 6 % 42 . 0 2 5 % 6. 3 5 7 5 % 3.4 1 4 3 % 0. 3 9 7 1 % 10 0 . 0 0 % Mo d i f e d A c c r d 1.5 0 7 4 % 24 . 5 0 2 8 % 7. 7 2 9 7 % 0. ~ ~ % 13 . 8 6 7 % 42 . 0 2 2 5 % 6. 3 5 7 5 % 3.4 1 4 3 % 0. 3 9 7 1 % 10 0 . 0 0 % Ro l l e d I n 1. 5 0 7 4 % 24 . 6 0 8 % 7. 7 2 9 7 % 0. ~ ~ % 13 . 8 6 7 % 42 . 0 2 2 5 % 6. 3 5 7 5 % 3.4 1 4 3 % 0.3 9 7 1 % 10 0 . 0 0 Ro l l e d n w i t h H y d r o A d j . 1. 6 0 7 4 % 24 . 6 0 8 % 7. 1 2 9 7 % 0. 0 0 0 0 13 . 8 6 7 % 42 . 0 2 2 5 % 63 5 7 5 % 3.4 1 4 3 % 0.3 9 7 1 % 10 0 . 0 0 % Ro l l e d I n w i O I l - 5 y S A d . 1. 5 0 7 4 % 24 . 6 0 2 8 % 7. 7 2 9 7 % 0. ~ ~ % 13 . 8 6 7 % 42 . 0 2 2 5 % 6.3 5 7 5 % 3.4 1 4 3 % 0.3 9 7 1 % 10 0 . 0 0 % Sy s t e m G e n e r a t i o n F a c o r Ac c r d 1. 7 1 4 3 % 26 . 3 8 1 8 % 8. 1 6 6 % 0. ~ ~ % 12 . 5 0 0 4 % 42 . 3 8 % 5. 5 0 5 % 2. 9 5 9 2 % 0.3 8 1 3 % 10 0 . 0 0 % Mo d i f i A c c r d 1. 7 1 4 3 % 26 . 3 8 1 8 % 8. 1 6 6 % 0. 0 0 0 0 % 12 . 5 0 0 4 % 42 . 3 8 8 % 5.5 0 8 5 % 2.9 5 9 2 % 0.3 8 1 3 % lQ O . O O % Ro l l e d I n 1. 7 1 4 3 % 26 . 3 8 1 8 % 8. 1 6 6 % 0. 0 0 0 12 . 5 0 % 42 . 3 8 8 % 5.5 0 8 5 % 2. 9 5 9 2 % 0.3 8 1 3 % 10 0 . 0 0 % Ro l l e d I n w i t h H y d r o A d j . 1. 7 1 4 3 % 26 . 3 8 1 8 % 8.1 6 6 2 % 0. 0 0 12 . 5 0 0 4 % 42 . 3 8 8 % 5. 5 0 % 2. 9 5 9 2 % 0.3 8 1 3 % 10 0 . 0 0 % Ro l l e d I n w i t h O I l - 5 y s A d j . 1.7 1 4 3 % 26 . 3 8 1 8 % 8. 1 6 6 % 0.~ ~ % 12 . 5 0 4 % 42 . 3 8 % 5.5 0 8 5 % 2. 9 5 9 2 % 0.3 8 1 3 % 10 0 . 0 0 % Id a n o G e r a l R a t C a s . D e c e m b e r 2 0 0 9 TH I S S E C T I O N O F T H E F A C T O R I N P U T D E A L S W I T H T H E M I D C O L U M B I A C O N T R A C T S Pa c . P o w e r Pa c . P 0 1 N Pa c . P o w e r Pa c . Po w Pa c . P o w e R. M . P . RM . P . RM . P . R.M . P . Co n t r a c t CA L OR E WA S H MO N WY O UT A H ID A H O WY O FE R e - P & L OT H E R We l l s 4, 3 3 4 66 . 7 0 5 20 , 6 4 8 31 . 5 0 7 10 7 . 1 7 7 13 . 9 2 8 7. 4 8 2 96 25 2 . 8 4 6 Ro c k y Re a 5. 3 2 7 81 , 9 7 9 25 , 3 7 6 38 . 6 4 13 1 . 7 1 9 17 , 1 1 7 9.1 9 5 1, 1 8 5 31 0 . 7 4 2 Wa n a u m Pr i r i Oi s p l a c e m e n t 37 8 . 8 6 1 80 . 9 7 5 43 9 . 8 3 7 Su r l u 14 3 . 6 1 7 23 . 1 1 4 16 6 , 7 3 1 0 To t a l 9,6 6 1 67 1 . 6 3 13 0 . 1 1 3 7M 5 1 23 8 , 8 9 31 . 0 4 5 16 . 6 7 8 2, 1 4 9 1.1 1 0 . 1 5 6 Me F a c t r 08 2 5 7 % 57 . 3 5 7 % 11 . 1 1 9 3 % 0. ~ ~ % 6. 0 2 0 6 % 20 . 4 1 5 7 % 2.6 5 3 1 % 1. 4 2 5 2 % 0.1 8 3 7 % 0. 0 0 10 0 . 0 0 Pa g e 1 0 . 1 5 AL L O C A T I O N S U S I N G P R O F O R M A L O A D S Id a h o G e n e r a l R a t e Ca s e - O e e - m b e r 2 0 0 9 TH I S S E C T I O N O F T H E F A C T O R I N P U T D E A L S W I H T H E E N E R G Y O F T H E C O M B U S T I O N T U R B I N E S I Pe e . P O W Pa c . P o w e Pe t . Po w e Pa c . P o w Pa c . P o w RM . P . R. M . P . RM . P . Ro M . P . MO N T H To t a l Pr o p o r t n CA I F O R N I A OR E G O N WA S H I N G T O N MO N T A N A WY O M I N G UT A H ID A H O WY O M I N G FE R C Ja n - 1 0 0.0 0 % Fe b - l 0 0.0 0 % Ma r - l 0 0.0 0 % Ap r - l 0 0.0 0 % Me y 1 0 0. 0 % Ju n - l 0 18 9 . 2 4 2 17 3 4 % 1 14 . 0 2 9 18 6 . 5 9 9 57 . 7 6 9 10 7 . 9 3 5 34 8 , 8 7 2 62 . 6 5 7 26 . 7 1 0 3.4 5 0 Ju l - l 0 48 2 . 8 2 8 44 2 3 % 38 . 8 4 1 53 3 . 2 1 0 17 0 . 1 9 4 29 6 . 3 1 1 1. 0 4 7 . 1 4 5 18 5 . 9 1 5 72 . 8 2 6 10 . 5 9 0 Au g l 0 41 9 , 6 0 6 38 . 4 4 % 32 . 0 8 3 45 7 . 8 0 6 14 8 . 9 7 0 25 8 . 2 7 3 89 0 . 0 5 1 14 4 . 7 7 6 63 . 1 9 4 9.1 7 3 So p l 0 0.0 0 % Oe l - l 0 0.0 0 % No v . l 0 0.0 0 % De e 1 0 0.0 0 % 1. 0 9 1 . 6 7 7 '0 0 1 84 , 9 5 1.1 7 7 , 6 1 5 37 6 . 9 3 66 2 . 5 1 8 2.2 8 6 . 0 6 39 3 . 3 4 7 16 2 . 7 3 0 23 , 2 1 3 SS E C T F a c t o r 1.6 4 % 22 . 7 9 % 7. 2 9 % 0. 0 0 12 . 8 2 % 44 2 4 % 7.6 1 % 3. 1 5 % 0.4 5 % 10 0 . 0 0 % Id a h o G e n e r a l R a t e C a s w D e c e m b e r 2 0 0 9 TH I S S E C T I O N O F T H E F A C T O R I N P U T D E A S W I T H T H E D E M A N D O F T H E C O M B U S T I O N T U R B I N E S Pa ç . P o w Pe e . P o w Pa c . P o w e Pe c . P o w P. . - R.M . P . RM . P . R. M - P . RM . P . MO N T H MW H Pr o p o r t n CA L I F O R N I A OR E G O N WA S H I N G T O N MO N T A N WY O M I N G UT A H ID A H O WY O M I N G FE R C Ja n - l 0 0. 0 0 0. 0 0. 0 0.0 0.0 0.0 0. 0 0.0 0. 0 0. 0 Fe b - 1 0 0. 0 0 0. 0 0. 0 0. 0 0. 0 0.0 0. 0 0.0 0. 0 0.0 Ma r - l 0 0. 0 0 % 0.0 0. 0 0.0 0. 0 0.0 0. 0 0.0 0. 0 0.0 Ap r - 1 0 0. 0 0 0. 0 0. 0 0. 0 0. 0 0.0 0. 0 0.0 0. 0 0.0 Ma y - l 0 0.0 0 % 0.0 0. 0 0. 0 0. 0 0.0 0. 0 0.0 0. 0 0.0 Ju n - l 0 18 9 . 2 4 2 17 . 3 4 % 25 . 7 34 0 . 4 11 7 . 5 0. 0 17 3 . 9 68 0 . 2 74 . 3 37 . 9 7.4 Ju ~ 1 0 48 2 . 8 2 8 44 2 3 % 67 . 5 99 8 . 2 33 1 . 9 0, 0 45 0 . 5 18 8 3 . 1 21 0 2 10 0 . 7 17 . 2 Au g - l 0 41 9 . 6 0 6 38 . 4 4 % 57 . 5 88 4 . 6 27 9 . 4 0. 0 38 7 . 3 16 0 0 . 4 13 7 . 0 86 . 8 16 . 9 SO P L 0 O.O O " k 0.0 0. 0 0. 0 0.0 0. 0 0. 0 0.0 0.0 0:0 Oc t . l 0 0.0 0 % 0.0 0.0 0.0 0.0 0. 0 0. 0 0.0 0.0 0.0 No v - l 0 0.0 0 % 0.0 0.0 0.0 0.0 0. 0 0.0 0. 0 0.0 0.0 De c . 1 0 0.0 0 % 0.0 0.0 0.0 0. 0 0. 0 0.0 0. 0 0.0 0.0 1. 0 9 1 . 6 7 7 10 0 . 0 0 % 15 1 2. 2 2 3 72 9 1, 0 1 2 4. 1 6 4 42 1 22 5 41 SS C C T F a c l r 1.6 8 % 24 . 8 0 % 8. 1 3 % 0. 0 0 % 11 . 2 8 % 46 . 4 4 % 4.7 0 % 2.5 1 % 0.4 6 % 10 0 . 0 0 % SS G C T F a c t o r 1.6 7 % 24 . 2 9 % 7.9 2 % 0. 0 0 % 11 . 6 7 % 45 . 8 9 5.4 3 % 2.6 7 % 0.4 6 % 10 0 . 0 0 % Pa g e 1 0 . 1 6 AL L O C A T I O N S U S I N G P R O F O R M A L O A D S Id a h o G e n e r a l R a t C a s e . . D e c e m b e r 2 0 0 9 TH I S S E C T I O N O F T H E F A C T O R I N P U T D E A L S W I T H T H E Ë N E R G Y O F C H O L L A I V / A P S MW H Pa c . P o w e Pa c . P o Pa c . P o w e r PB C . P o w Pa c . P o w R.M . P . RM . P . R.M . P R. M . P : MO N T H Ch o l l a l V AP S To t a l Pr o p o r t n CA L I F O R N I A OR E G O N WA S H i N G T O N MO N T A N WY O M I N G UT A H ID A H O WY O M I N G FE C Ja n . l 0 25 0 . 4 0 3 14 2 . 6 9 5 39 3 . 0 9 8 13 . 8 0 % 11 . 5 1 1 18 1 . 7 1 5 57 . 6 4 2 94 . 5 1 4 28 5 . 0 2 2 40 . 5 1 3 23 . 2 4 6 2. 7 6 4 Fe b - l 0 22 6 . 8 7 3 68 . 6 8 5 29 5 . 5 5 8 10 . 3 7 % 7.3 1 3 12 2 . 0 7 8 37 . 2 5 4 65 . 4 0 5 19 0 . 4 3 2 25 . 5 5 8 14 . 2 4 7 1.7 3 0 Ma r . l 0 13 3 . 2 1 1 13 3 . 2 1 1 4. 6 8 % 3.4 2 8 57 . 2 6 8 16 . 9 4 5 31 . 6 9 7 87 . 4 1 1 12 . 5 8 8. 0 7 8 83 7 Ap r - l 0 24 5 . 8 6 4 24 5 . 8 6 8.6 3 % 6.1 9 1 95 . 2 4 8 28 . 6 1 0 54 . 1 3 9 15 2 . 8 2 2 22 . 6 6 12 . 5 7 1 1. 5 3 7 Ma l 0 24 4 . 3 6 (7 8 . 8 0 ) 16 6 . 2 8 2 5.8 4 % 4.5 1 9 64 . 4 8 5 19 . 7 1 1 39 . 1 0 5 11 1 . 8 1 7 . 18 . 3 8 1 9. 9 8 1.0 0 1 Ju n - 1 0 23 5 . 2 0 9 (1 3 7 . 9 8 0 ) 97 . 2 2 9 3.4 1 % 2.7 6 2 36 . 7 3 1 11 . 3 7 1 21 . 2 4 6 68 . 6 7 3 12 . 3 3 4 5. 2 5 8 67 9 Ju l . l 0 25 4 . 8 3 2 (1 4 2 . 5 7 0 ) 11 2 . 2 6 2 3.9 4 % 3.4 6 0 47 . 4 9 8 15 . 1 6 1 26 . 3 9 5 93 . 2 7 9 16 . 5 6 1 6. 4 8 7 94 3 Au g . l 0 25 5 . 8 6 9 (1 4 2 . 5 3 ) 11 3 . 3 3 9 3.9 8 % 3. 3 2 0 47 . 3 7 6 15 . 4 1 6 26 . 7 2 7 92 . 1 0 7 14 . 9 8 2 6. 5 4 0 94 9 Se p - l 0 24 6 , 5 3 (6 8 . 7 2 0 ) 17 7 . 7 3 3 6.2 4 % 4. 5 2 5 67 . 2 8 2 22 . 0 0 39 . 7 4 2 12 3 . 6 3 3 18 , 2 5 0 9. 8 7 9 1.1 4 5 Oc I . l 0 25 6 . 4 9 6 78 . 2 7 0 33 4 . 7 6 6 11 . 7 5 % 8. 0 5 13 0 . 3 3 7 43 . 1 4 2 79 . 7 5 1 22 0 . 1 7 9 31 . 6 2 2 20 . 2 8 4 2.0 5 5 No v ~ 1 0 24 8 . 0 8 9 13 6 . 1 3 5 38 6 . 2 2 4 13 . 5 5 % 9. 6 7 7 16 0 . 9 3 51 . 2 9 ~ 93 . 1 8 9 27 5 . 6 8 35 . 8 8 2 24 . 2 9 8 2. 2 0 2 0" " 1 0 25 1 . 2 2 3 14 2 . 6 2 0 39 3 . 4 3 13 . 8 2 % 11 . 3 7 1 18 7 . 6 8 59 . 1 4 8 97 . 9 0 8 28 9 . 8 7 4 38 . 7 9 3 23 . 9 2 9 2.5 9 5 2. 8 4 8 . 8 8 52 5 2. 8 4 9 . 4 0 9 10 0 . 0 0 % 76 . 1 3 1 1.1 9 8 . 6 3 3 37 7 . 6 9 6 66 9 . 8 1 9 1. 9 9 . 9 2 9 28 8 . 1 1 9 16 4 . 7 6 1 18 . 4 3 6 SS E C H F a c l o r 1.5 9 % 25 . 0 5 % 7.8 9 % 0.0 0 % 14 . 0 0 41 . 6 1 % 6. 0 2 % 3.4 4 % 0.3 9 % 10 0 . 0 0 % Id a h o G e n e r a l R a t e C a s . . D e c e m b e r 2 0 0 9 TH I S S E C T I O N O F T H E F A C T O R I N P U T D E A L S W I T H T H E D E M A N D O F C H O L I V I A P S MW H Pe c . P o w e Pe e . P o Pa ç . P o Pa c . P o w Pa c . P o w R.M . P . R. M . P . R.M . P . R. M P . MO N T H Ch o l l a I V AP S To t a l Pr o p o r t n CA I F O R N I A OR E G O N WA S I N G T O N MO N T A N A WY O M I N G UT A H ID A H O WY O M I N G FE R C Ja n - l 0 25 0 . 4 0 3 14 2 . 6 9 5 39 3 . 0 9 8 13 . 8 0 % 21 . 8 38 7 . 9 99 . 5 0. 0 13 4 . 5 45 8 . 1 56 . 1 32 . 6 3.9 Fe b l 0 22 6 . 8 7 3 68 . 6 8 29 5 . 5 5 8 10 . 3 7 % 15 . 8 26 2 . 2 17 . 9 0. 0 10 5 . 6 32 3 . 3 43 . 1 21 . 9 2.8 Ma r - 1 0 13 3 . 2 1 1 13 3 . 2 1 1 4. 6 8 % 6.8 10 8 2 31 . 3 0. 0 46 . 0 13 5 . 5 18 . 7 11 . 1 0.8 Ap r - l 0 24 5 . 8 6 4 24 5 . 8 6 4 8.6 3 % 11 . 3 18 3 . 9 50 . 5 0. 0 83 . 3 24 0 . 7 35 . 8 18 . 1 2.6 Ma 1 0 24 4 . 3 6 (7 8 . 0 8 0 ) 16 6 . 2 8 2 5.8 4 % 8.3 10 5 . 9 37 . 1 0. 0 54 . 5 20 8 . 1 29 . 3 13 . 3 1.4 Ju n . 1 0 23 5 . 2 0 9 (1 3 7 . 9 8 0 ) 97 . 2 2 9 3.4 1 % 5. 1 67 , 0 23 . 1 0. 0 34 . 2 13 3 . 9 14 . 6 7. 5 1.5 Ju I . l 0 25 4 . 8 3 (1 4 2 . 5 7 0 ) 11 2 . 2 6 2 3.9 4 % 6.0 88 . 9 29 . 6 0. 0 40 . 1 16 7 . 7 18 . 7 9. 0 1. 5 Au g l 0 25 5 . 8 6 9 (1 4 2 . 5 3 ) 11 3 . 3 3 9 3.9 8 % 6.0 91 . 5 28 . 9 0.0 40 . 1 16 5 . 6 14 . 2 9. 0 1. 8 Sa p - l 0 24 6 . 4 5 3 (6 8 . 7 2 0 ) 11 7 , 7 3 3 6.2 4 % 8.3 12 9 . 0 40 . 7 0.0 59 . 0 24 0 . 3 27 . 9 13 . 9 2.1 Oc t - l 0 25 6 . 4 9 6 78 . 2 7 0 33 . 7 8 6 11 . 7 5 % 14 . 2 23 0 . 7 71 7 0.0 11 1 . 5 35 5 4 47 . 7 27 . 9 2. 7 No v . l 0 24 8 . 0 8 9 13 8 . 1 3 5 38 2 2 4 13 . 6 5 % 18 . 8 30 2 . 4 94 . 4 0.0 13 9 . 8 47 2 5 60 . 1 36 . 1 3. 9 De e - 1 0 25 1 . 2 2 3 14 2 . 6 2 0 39 3 . 8 4 3 13 . 8 2 21 . 7 33 2 . 8 10 1 . 7 0.0 14 7 . 5 49 7 . 6 64 . 5 34 . 9 4. 9 2.8 4 8 . 8 8 52 5 2,8 4 9 . 4 0 9 10 0 . 0 0 % 14 4 2. 2 7 1 68 99 3, _ 43 1 23 5 30 SS C C H F a c r 1.7 6 % 27 . 7 2 % 8. 3 8 % 0. 0 0 % 12 . 1 6 % 41 . 4 9 % 5. 2 6 % 2.8 7 % 0. 3 6 % 10 0 . 0 0 SS G C H F a c l o r 1. 7 2 % 27 . 0 5 % 8. 2 6 % 0.0 0 % 12 . 6 2 % 41 . 5 2 % 5. 4 5 % 3. 0 1 % 0. 3 7 % 10 0 . 0 0 % Pa g e 1 0 . 1 7 AL L O C A T I O N S U S I N G P R O F O R M A L O A D S Id a h o G e n e r a l R a t e C u e . . D e c e m b e r 2 0 0 9 TH I S S E C T I O N O F T H E F A C T O R I N P U T D E A L S W I T H T H E E N E R G Y O F S E A S O N A L P U R C H A E C O N T R A C T S I Pa c . P o w Pa c . P o w e Pa c . P o w Pa c . P o w Pe c . P o RM . P . R.M . P RM . P . R. M . P . MO N T H To t a l Pr o p o r t i o n CA l I F O R N I A OR E G O N WA S H I N G T O N MO N T A N A WY O M I N G UT A H ID A H O WY O M I N G FE R C Ja n - 1 0 0% Fe b - 1 0 0% Ma r - 1 0 0% Äp r - 1 0 0% Ma y - 1 0 0% Ju n 1 0 0% Ju l - 1 0 0% Au g - 1 0 0% Se p - 1 0 0% Oc t - 1 0 .0 % No v - 1 0 0% De 1 0 0%0% SS E P F a c l o r I 0.0 0 % 0.0 0 % 0. 0 0 0. 0 0 % 0. 0 0 % 0. 0 0 % 0.0 0 % 0.0 0 % 0.0 0 % 0.0 0 % Id a h o G e n e a l R a t e C a s . . D e c e m b e r 2 0 0 9 TH I S S E C T I O N O F T H E F A C T O R I N P U T D E A L S W I H T H E D E M A N D O F S E A S O N A L P U R C H A S E C O N T R A C T S Pa c . P o w Pa c . P o Pa . P o w e Pa c . P o w e Pa c . P o w R. M . P . RM . P . R. M . P . R.M . P . MO N T H To t a l Pr o rtl o n CA L I F O R N I A OR E G O N WA S H I N G T O N MO N T A N A WY O M I N G UT A H ID A H O WY O M I N G FE R C Ja n - 1 0 0% 0. 0 0. 0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 Fe b 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 0. 0 Ma r - 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 0. 0 Ap r - 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 0.0 Ma 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 0.0 Ju n - 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 00 Ju l - 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 0.0 Au g - 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 0.0 Se p - 1 0 0% 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0. 0 0.0 0c 1 0 0% 0.0 0. 0 0. 0 0. 0 0.0 0.0 0.0 0. 0 0.0 No v - 1 0 0% 0.0 0. 0 0.0 0. 0 0.0 0.0 0.0 0.0 0.0 De c - l 0 0% 0.0 0. 0 0. 0 0. 0 0.0 0.0 0.0 0.0 0.0 0% SS C P F e c 0. 0 0 % 0.0 0 % 0. 0 0 % 0. 0 0 0. 0 0 % 0.0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % SS G C F a c l o r 0. 0 0 0.0 0 % 0. 0 0 % 0.0 0 % 0. 0 0 0.0 0 % 0. 0 0 % 0. 0 0 % 0. 0 0 % 0.0 0 % Pa g e 1 0 . 1 8 AL L O C A T I O N S U S I N G P R O F O R M A L O A D S DECEMBER 2010 FACTORS IDAHO ANNUAL EMBEDDED COSTS Period Ending Deceber 2009 YEAR END BALNCE Company Owned Hydro. West Account . Descnptlon Amount Mwh $/Mwh Difrential Reference 535.545 Hydro Operation & Maintenance EXpense 29.555,140 Page 2.7, West only 403HP Hydro Dereciation Exense 11.437,559 Page 2.15, West only 4041P Hydro Relicenslng Amortzation 2,720,447 Page 2.16, West only T olal West Hydro Operating Expense 43,713,146 330- 336 Hyd Elecric Piant In Service 508.972.406 Pag 2.23. West oniY 302 & 182M Hydro ReHcensing 100.861.734 Page 2.29, West only 108HP Hydro Accumulated Depreiation Reerv (211.565.221)Page 2.36. West only 1111P Hydro Relicensing Accumulated Reserv (11.454.352)Page 2.39. West only 154 Matelials and Supplies (1.860)Page 2.32. Wes only West Hydr Net Rate Bas..386,812,708 Pre-tax Retum 11.74% Rate Base Reveue Requirement 45,429,071 Annual Embeddd Cost W..st Hydro-Electc Resource 89,142,217 3.777.632 23.60 (66.096,986) MWh from GRID Mid C Contrct Account Description Amount Mwh $/Mwh Difrential Refrence 555 Annual Mid.C Contracts Costs 23.424.094 1.170,156 20,02 (24.660.114) GRID Grant Reasonable Port (15,523.615)(15.523.615) GRID 7,900,479 (40,183.729) Qualifid Facilti Account Descrlptlon Amount Mwh $/Mh Difrential Refence 555 Utah Annual Oualifed Facilties Costs 25.157.082 388.084 64.82 9.209.886 555 Oreon Annual Oualifed Facilti Cos 39.578,386 275.120 143.86 28.273.117 555 idaho Annual QualiflO Facilities Costs 4.135.847 75,649 54.67 1.027.06 555 WYU Annual Ouallfed Facilities Cots 555 WYP Annual Qualifed FacHities Costs 723.797 11.373 63.84 286.457 555 C8lfora Annual Oualifiad Facilites Costs 3.958.769 33.443 118.37 2.584,525 555 Washingto Annual Quallfed Facilties Costs 1.920.742 13.035 147.35 1.385.106 Total Qualffled Facilties Costs 75.474,423 796,704 94.73 42,736,158 GRID All Oter Generaton Resources (Excl. West Hyro. Mid C, and OF) Account Descnplion Amount Mwh $/Mwh Refrence 500.514 Stem Opetion & Maintenance EXpense 991,136.928 Page 2.5 535.545 East Hydro Operation & Mainteance Expense 9,183,739 Page 2.7. East only 546- 554 Other Generation Operation & Maintenance Expese 515.121.883 Page 2.8 555 Other Purchad Power Contract 492,791.55 GRID less QF and Mid.C 40910 Renewable Energ Producton Tax Credit (113,344,72)Page 2.20 4116 502 Emission Alance (3.518,808)Page 2.4 458 James River / Litle Mountain Ofet (8.822,101)James Rier Ad) (Tab 5) 456 Green Tag Revenues (91.779,696)Green Tag (Tab 3) 403SP Steam Depreiation Exense 124,729.286 Page 2.15 403HP East Hydro Depreation Expese 4.457.733 Page 2.15. East only 4030P Other Genertion Depreiation Expense 116.255.399 Page 2.15 403MP Mining Depreciation Expense 0 Page 2.15 4041P East Hydro Relicnsing Amorti 327,190 Pag 2.16. East only 406 Amorzation of Piant Acquisition Costs 5.79.353 Page 2.17 Totl All Other Operating Expenses 2,042,017,589 310- 316 Steam Elec Piant In Serce 5,896.040.607 Page 2.21 330- 336 East Hydro Elec Plant in Serce 125.067.529 Page 2.23. East only 302 & 186M East Hydro Reicslng 9,841,735 Page 2.29, East only 340- 346 Other Elecc Plant in Serce 3.316.336,463 Page 2.24 399 Mining 490.55.633 Page 2.28 106SP Steam Accumulated Depreciation Resere (2,490,510.850)Page 2.36 1080P Other Generation Accumulated Depreciation Reserv (295,259.285)Page 2.36 108MP Other Acculated D.~clation Resere (17.133.356)Page 2.38, East only 106HP East Hy Accumulated Depreiation Reserve (42,780,373)Page 2.36. East only 1111P East Hyro Relicenslng Accumulated Reserv (3,444,445)Page 2.39, East only 114 Elecric Plant Acqulslton Adjustment 157.193.780 Page 2.31 115 Acculated Proision Acquisition Adjustment (96.326.873)Page 2.31 151 Fuel Stock 195.574.734 Page 2.32 253.16-253.19 Joint Owner we Deposit (4,385.50)Page 2.32 253.98 S02 Emission Allowancs (37,786,481)Page 2.34 154 Materials & Supplies 81,516.215 Page 2.32 154 East Hyd Materals & Supplie T olal Net Rat Base 7,130.498,781 Pre-tax Return 11.74% Rate Base Reveue Requirement 837,438,714 Annual Embedded Cost All Oter Generaüon Resources 2.879,456,303 70,073.166 41.09 MWh from GRID T olal Annual Embedded Costs 3,051,973,42 75.817,858 40.25 Page 10.19 ALLOCATIONS USING PROFORMA LOADS ~~ . £ ~ \ ~ o : n O U N T A I N El e c t r i c O p e r a t i o n s R e v e n u e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y Ac c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C O t h e r 41 1 8 0 0 0 G A I N S - D I S P O F A L L O W S E - $ 3 , 7 9 1 - $ 6 1 - $ 9 3 3 - $ 2 9 3 - $ 1 , 5 9 3 - $ 2 4 1 - $ 6 5 5 - $ 1 5 $ 41 1 8 0 0 0 T o t a l - $ 3 , 7 9 1 4 6 1 - $ 9 3 3 - $ 2 9 3 - $ 1 , 5 9 3 - $ 2 4 1 - $ 6 5 5 - $ 1 5 $ 42 1 1 0 0 0 G A I N D I S P O S P R O P O R $ 1 6 9 $ $ 1 6 9 $ $ $ $ $ $ 42 1 1 0 0 0 G A I N D I S P O S P R O P S G - $ 1 , 0 2 4 - $ 1 8 - $ 2 7 0 - $ 8 4 - $ 4 3 4 - $ 5 6 - $ 1 5 8 - $ 4 $ 42 1 1 0 0 0 G A I N D I S P O S P R O P S O - $ 3 9 - $ 1 - $ 1 1 - $ 3 - $ 1 7 - $ 2 - $ 5 $ $ 42 1 1 0 0 0 G A I N D I S P O S P R O P U T - $ 1 , 0 1 9 $ $ $ - $ 1 , 0 1 9 $ $ $ $ 42 1 1 0 0 0 G A I N D I S P O S P R O P W Y P - $ 3 5 3 $ $ $ $ $ - $ 3 5 3 $ $ 42 1 1 0 0 0 T o t a l - $ 2 , 2 6 7 - $ 1 8 - $ 1 1 3 - $ 8 7 - $ 1 , 4 7 0 - $ 5 9 - $ 5 1 7 - $ 4 $ 42 1 2 0 0 0 L O S S D I S P O S P R O P O R $ 1 3 $ $ 1 3 $ $ $ $ $ $ 42 1 2 0 0 0 L O S S D I S P O S P R O P S O $ 5 2 $ 1 $ 1 5 $ 4 $ 2 2 $ 3 $ 7 $ $ 42 1 2 0 0 0 L O S S D I S P O S P R O P W A $ 1 4 $ $ $ 1 4 $ $ $ $ $ 42 1 2 0 0 0 L O S S D I S P O S P R O P W Y P $ 3 $ $ $ $ $ $ 3 $ $ 42 1 2 0 0 0 T o t a l $ 8 2 $ 1 $ 2 7 $ 1 8 $ 2 2 $ 3 $ 1 1 $ $ 44 0 1 0 0 0 R E S I D E N T I A L S A L E S C A $ 4 5 , 2 1 5 $ 4 5 , 2 1 5 ' $ $ $ $ $ $ $ 44 0 1 0 0 0 R E S I D E N T I A L S A L E S I D U $ 5 9 , 4 4 3 $ $ $ $ $ 5 9 , 4 3 $ $ $ 44 0 1 0 0 0 R E S I D E N T I A L S A L E S O R $ 4 9 8 , 7 1 8 $ $ 4 9 8 , 7 1 8 $ $ $ $ $ . $ 44 0 1 0 0 0 R E S I D E N T I A L SA L E S U T $ 5 5 6 , 1 9 7 $ $ $ $ 5 5 6 , 1 9 7 $ $ $ $ 44 0 1 0 0 0 R E S I D E N T I A L S A L E S W A $ 1 2 9 , 8 5 0 $ $ $ 1 2 9 , 8 5 0 $ $ $ $ $ 44 0 1 0 0 0 R E S I D E N T I A L S A L E S W Y P $ 7 6 , 3 0 8 $ $ $ $ $ $ 7 6 , 3 0 8 $ $ 44 0 1 0 0 0 R E S I D E N T I A L SA L E S W Y U $ 1 1 , 3 8 1 $ $ $ $ $ $ 1 1 , 3 8 1 $ $ 44 0 1 0 0 0 T o t a l $ 1 , 3 7 7 , 1 1 3 $ 4 5 , 2 1 5 $ 4 9 8 , 7 1 8 $ 1 2 9 , 8 5 0 $ 5 5 6 , 1 9 7 $ 5 9 , 4 4 $ 8 7 , 6 8 9 $ $ 44 0 3 0 0 0 S P A R E G S A L - R E S I D U - $ 1 9 6 $ $ $ $ - $ 1 9 6 $ $ $ 44 0 3 0 0 0 S P A R E G S A L - R E S O R - $ 2 3 , 4 4 9 $ - $ 2 3 , 4 4 9 $ $ $ $ $ $ 44 0 3 0 0 0 S P A R E G S A L - R E S W A - $ 6 , 9 4 8 $ $ - $ 6 , 9 4 8 $ $ $ $ $ 44 3 0 0 0 T o t a l . $ 3 0 , 5 9 3 $ - $ 2 3 , 4 4 9 . $ 6 , 9 4 8 $ - $ 1 9 6 $ $ $ 44 2 1 0 0 0 C O M M E R C I A L S A L E S C A $ 3 0 , 4 4 1 $ 3 0 , 4 4 1 $ $ $ $ $ $ $ 44 2 1 0 0 0 C O M M E R C I A L S A L E S I D U $ 3 0 , 3 9 4 $ $ $ $ $ 3 0 , 3 9 4 $ $ $ 44 2 1 0 0 0 C O M M E R C I A L S A L E S O R $ 3 3 8 , 3 9 4 $ $ 3 3 8 , 3 9 4 $ $ $ $ $ $ 44 2 1 0 0 0 C O M M E R C I A L S A L E S U T $ 5 1 5 , 4 8 0 $ $ $ $ 5 1 5 , 4 8 0 $ $ $ $ 44 2 1 0 0 0 C O M M E R C I A L S A L E S W A $ 1 0 1 , 1 9 1 $ $ $ 1 0 1 . 1 9 1 $ $ $ $ $ 44 2 1 0 0 0 C O M M E R C I A L S A L E S W Y P $ 9 5 , 7 8 9 $ $ $ $ $ $ 9 5 , 7 8 9 $ $ 44 2 1 0 0 0 C O M M E R C I A L S A L E S W Y U $ 1 0 , 9 1 3 $ $ $ $ $ $ 1 0 , 9 1 3 $ $ 44 2 1 0 0 0 T o t a l $ 1 , 1 2 2 , 6 0 2 $ 3 0 , 4 4 1 $ 3 3 8 , 3 9 4 $ 1 0 1 , 1 9 1 $ 5 1 5 , 4 8 0 $ 3 0 , 3 9 4 $ 1 0 6 , 7 0 1 $ $ 44 2 1 2 0 0 B P A R E G B A L - I N D U S T I D U $ 2 $ $ $ $ $ 2 $ $ $ 44 2 1 2 0 0 B P A R E G B A L - I N D U S T O R - $ 4 $ - $ 4 $ $ $ $ $ $ 44 2 1 2 0 0 S P A R E G B A L - I N D U S T W A - $ 3 0 $ . $ - $ 3 0 $ $ $ $ $ 44 2 1 2 0 0 T o t a l - $ 3 2 $ - $ 4 . $ 3 0 $ $ 2 $ $ $ 44 2 1 4 0 0 S P A R E G S A L - I R R I G I D U $ 3 0 9 $ $ $ $ $ 3 0 9 $ $ $ 10 f 6 ~~ ~ ~ ~ ; ~ ~ O U N T A I N El e c t r i c O p e r a t i o n s R e v e n u e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C O t h e r 44 2 1 4 0 0 B P A R E G B A L - I R R i G O R - $ 7 1 0 $ - $ 7 1 0 $ $ $ $ $ $ 44 2 1 4 0 0 B P A R E G B A L - i R R I G W A - $ 5 3 7 $ $ - $ 5 3 7 $ $ $ $ $ 44 2 1 4 0 0 T o t a l - $ 9 3 8 $ - $ 7 1 0 - $ 5 3 7 $ $ 3 0 9 $ $ $ 44 2 1 5 0 0 B P A R E G B A L - C O M M R C l O U $ 4 0 $ $ $ $ $ 4 0 $ $ $ 44 2 1 5 0 0 B P A R E G B A l - C O M M R C O R - $ 1 , 1 7 4 $ - $ 1 , 1 7 4 $ $ $ $ $ $ 44 2 1 5 0 0 B P A R E G B A l - C O M M R C W A - - $ 5 1 1 $ $ - $ 5 1 1 $ $ $ $ $ 44 2 1 5 0 0 T o t a l - $ 1 , 6 4 5 $ - $ 1 , 1 7 4 - $ 5 1 1 $ $ 4 0 $ $ $ 44 2 2 0 0 0 I N D S L S / E X C L I R R I G C A $ 3 , 5 5 3 $ 3 , 5 5 3 $ $ $ $ $ $ $ 44 2 2 0 0 0 I N O S L S / E X C L I R R I G L O U $ 5 9 , 0 6 2 $ $ $ $ $ 5 9 , 0 6 2 $ $ $ 44 2 2 0 0 0 I N O S L S / E X C L I R R I G O R $ 1 2 8 , 2 3 2 $ $ 1 2 8 , 2 3 2 $ $ $ $ $ $ 44 2 2 0 0 0 I N D S l S / E X C L I R R I G U T $ 3 3 8 , 7 4 6 $ $ $ $ 3 3 8 , 7 4 6 $ $ $ $ 44 2 2 0 0 0 I N O S L S / E X C L I R R I G W A $ 4 7 , 4 4 8 $ $ $ 4 7 , 4 4 8 $ $ $ $ $ 44 2 2 0 0 0 I N D S L S / E X C L I R R I G W Y P $ 2 4 7 , 9 1 6 $ $ $ $ $ $ 2 4 7 , 9 1 6 $ $ 44 2 2 0 0 0 I N D S L S / E X C L I R R I G W Y $ 6 6 , 6 5 3 $ $ $ $ $ $ 6 6 , 6 5 3 $ $ 44 2 2 0 0 0 T o t a l $ 8 9 1 , 6 1 0 $ 3 , 5 5 3 $ 1 2 8 , 2 3 2 $ 4 7 , 4 4 8 $ 3 3 8 , 7 4 6 $ 5 9 , 0 6 2 $ 3 1 4 , 5 6 9 $ $ 44 2 3 0 0 0 I N D U S T S A L E S - I R R I G C A $ 9 , 4 4 3 $ 9 , 4 4 3 $ $ $ $ $ $ $ 44 2 3 0 0 0 I N D U S T S A L E S - I R R I G I D U $ 3 7 , 2 3 3 $ $ $ $ $ 3 7 , 2 3 3 $ $ $ 44 2 3 0 0 0 I N OU S T S A L E S - I R R I G O R $ 1 3 , 9 8 8 $ $ 1 3 , 9 8 8 $ $ $ $ $ $ 44 2 3 0 0 0 I N D U S T S A L E S - I R R I G U T $ 1 1 , 9 4 5 $ $ $ $ 1 1 , 9 4 5 $ $ $ $ 44 2 3 0 0 0 I N D U S T S A L E S - I R R I G W A $ 1 2 , 2 1 1 $ $ $ 1 2 , 2 1 1 $ $ $ $ $ 44 2 3 0 0 0 I N D U S T S A L E S - I R R I G W Y P $ 1 , 2 6 3 $ $ $ $ $ $ 1 , 2 6 3 $ $ 44 2 3 0 0 0 I N D U S T S A L E S - I R R I G W Y U $ 2 6 9 $ $ $ $ $ $ 2 6 9 $ $ 44 2 3 0 0 0 T o t a l $ 8 6 , 3 5 1 $ 9 , 4 4 $ 1 3 , 9 8 8 $ 1 2 , 2 1 1 $ 1 1 , 9 4 5 $ 3 7 , 2 3 3 $ 1 , 5 3 3 $ $ 44 4 1 0 0 0 P U B S T l H W Y L I G H T C A $ 3 7 1 $ 3 7 1 $ $ $ $ $ $ $ 44 4 1 0 0 0 P U B S T l H W Y L I G H T L O U $ 4 7 3 $ $ $ $ $ 4 7 3 $ $ $ 44 4 1 0 0 0 P U B S T / H W Y L I G H T O R $ 5 , 4 5 4 $ $ 5 , 4 5 4 $ $ $ $ $ $ 44 4 1 0 0 0 P U B S T / H W Y L I G H T U T $ 1 1 , 0 3 0 $ $ $ $ 1 1 , 0 3 0 $ $ $ $ 44 4 1 0 0 0 P U B S T / H W Y L l G H T W A $ 1 , 4 2 6 $ $ $ 1 , 4 2 6 $ $ $ $ $ 44 4 1 0 0 0 P U B S T / H W Y L I G H T W Y P $ 1 . 6 9 9 $ $ $ $ $ $ 1 , 6 9 9 $ $ 44 4 1 0 0 0 P U B S T / H W Y L I G H T W Y U $ 4 6 1 $ $ $ $ $ $ 4 6 1 $ $ 44 1 0 0 0 T o t a l $ 2 0 , 9 1 3 $ 3 7 1 $ 5 , 4 5 4 $ 1 , 4 2 6 $ 1 1 , 0 3 0 $ 4 7 3 $ 2 , 1 6 0 $ $ 44 5 1 0 0 0 O T H E R S A L E S P U B L I C U T $ 1 9 , 0 3 2 $ $ $ $ 1 9 , 0 3 2 $ $ $ $ 44 5 1 0 0 0 T o t a l $ 1 9 , 0 3 2 $ $ $ $ 1 9 , 0 3 2 $ $ $ $ 44 7 1 0 0 0 O N - S Y S W H O L E - F I R M F E R C $ 5 , 9 9 1 $ $ $ $ $ $ $ $ 5 , 9 9 1 44 7 1 0 0 0 O N - S Y S W H O L E - F I R M O R $ 1 , 0 1 0 $ $ 1 , 0 1 0 $ $ $ $ $ $ 44 7 1 0 0 0 O N - S Y S W H O L E - F I R M W Y P $ 2 8 $ $ $ $ $ $ 2 8 $ $ 44 7 1 0 0 0 T o t a l $ 7 , 0 2 9 $ $ 1 , 0 1 0 $ $ $ $ 2 8 $ $ 5 , 9 9 1 44 7 1 2 0 0 P R E - M F I R M S A L - P P O S G $ 2 2 , 2 2 5 $ 3 8 1 $ 5 , 8 6 3 $ 1 , 8 1 5 $ 9 , 4 2 1 $ 1 , 2 2 4 $ 3 , 4 3 6 $ 8 5 $ 20 f 6 .. ~ ~~~~~~~~~w~~~~~ ~ ~ ~ ~ ~~~~~ ~~~~~~ ~~~~ ~ ~~ ~'l ~C". 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R E S D I S P SE $3 2 0 $5 $7 9 $2 5 $1 3 4 $2 0 $5 5 $1 $ 50 1 5 0 0 0 T o t a l $3 2 0 $5 $7 9 $2 5 $1 3 4 $2 0 $5 5 $1 $ 50 1 5 1 0 0 AS H & A S H B Y P R O S A L E SE $ $ $ $ $ $ $ $ $ 50 1 5 1 0 0 T o t a l $ $ $ $ $ $ $ $ $ 50 2 0 0 0 0 ST E A M E X P E N S E S SG $1 2 , 2 6 9 $2 1 0 $3 , 2 3 7 $1 , 0 0 2 $5 , 2 0 1 $6 7 6 $1 , 8 9 7 $4 7 $ 50 2 0 0 0 0 ST E A M E X P E N S E S SS G C H $5 , 1 0 2 $8 8 $1 , 3 8 0 $4 2 1 $2 , 1 1 8 $2 7 8 $7 9 8 $1 9 $ 50 2 0 0 0 0 T o t a l $1 7 , 3 7 1 $2 9 8 $4 , 6 1 7 $1 , 4 2 3 $7 , 3 1 9 $9 5 4 $2 , 6 9 4 $6 6 $ 50 2 2 0 0 0 ST M E X P - F L Y A S H SG $1 , 1 0 0 $1 9 $2 9 0 $9 0 $4 6 6 $6 1 $1 7 0 $4 $ 50 2 2 0 0 0 T o t a l $1 , 1 0 0 $1 9 $2 9 0 $9 0 $4 6 6 $6 1 $1 7 0 $4 $ 50 2 4 0 0 0 8T M E X P S C R U B B E R SG $2 , 1 1 4 $3 6 $5 5 8 $1 7 3 $8 9 6 $1 1 6 $3 2 7 $8 $ 50 2 4 0 0 0 T o t a l $2 , 1 1 4 $3 6 $5 5 8 $1 7 3 $8 9 6 $1 1 6 $3 2 7 $8 $ 50 2 9 0 0 0 ST M E X P - O T H E R SG $1 4 , 9 2 4 $2 5 6 $3 , 9 3 7 $1 , 2 1 9 $6 , 3 2 6 $8 2 2 $2 , 3 0 7 $5 7 $ 50 2 9 0 0 0 T o t a l $1 4 , 9 2 4 $2 5 6 $3 , 9 3 7 $1 , 2 1 9 $6 , 3 2 6 $8 2 2 $2 , 3 0 7 $5 7 $ 50 3 0 0 0 0 ST E A M F R M O T H S R C S SE $3 , 5 9 8 $5 8 $8 8 5 $2 1 8 $1 , 5 1 2 $2 2 9 $6 2 2 $1 4 $ 50 3 0 0 0 0 T o t a l $3 , 5 9 8 $5 8 $8 8 5 $2 7 8 $1 , 5 1 2 $2 2 9 $6 2 2 $1 4 $ 1 of 20 ~~ ~ ~ o ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r 50 5 0 0 0 0 EL E C T R I C E X P E N S E S SG $2 , 7 3 9 $4 7 $7 2 2 $2 2 4 $1 , 1 6 1 $1 5 1 $4 2 3 $1 0 $ 50 5 0 0 0 0 EL E C T R I C E X P E N S E S SS G C H $1 , 1 5 0 $2 0 $3 1 1 $9 5 $4 7 7 $6 3 $1 8 0 $4 $ 50 5 0 0 0 0 T o t a l $3 , 8 8 9 $6 7 $1 , 0 3 4 $3 1 9 $1 , 6 3 8 $2 1 4 $6 0 3 $1 5 $ 50 5 1 0 0 0 EL E C E X P G E N E R A L SG $1 6 $ $4 $1 $7 $1 $2 $ $ 50 5 1 0 0 0 T o t a l $1 6 $ $4 $1 $7 $1 $2 $ $ 50 6 0 0 0 0 MI S C S T E A M P W R E X P SG $6 2 , 5 4 6 $1 , 0 7 2 $1 6 , 5 0 1 $5 , 1 0 8 $2 6 , 5 1 2 $3 , 4 4 5 $9 , 6 6 9 $2 3 9 $ 50 6 0 0 0 0 MI S C S T E A M P W R E X P SS G C H $1 , 5 0 3 $2 6 $4 0 6 $1 2 4 $6 2 4 $8 2 $2 3 5 $6 $ 50 6 0 0 0 0 T o t a l $6 4 , 0 4 8 $1 , 0 9 8 $1 6 , 9 0 7 $5 , 2 3 2 $2 7 , 1 3 6 $3 , 5 2 7 $9 , 9 0 4 $2 4 4 $ 50 6 1 0 0 0 MI S C S T M E X P - C O N SG $1 , 1 9 5 $2 0 $3 1 5 $9 8 $5 0 6 $6 6 $1 8 5 $5 $ 50 6 1 0 0 0 T o t a l $1 , 1 9 5 $2 0 $3 1 5 $9 8 $5 0 6 $6 6 $1 8 5 $5 $ 50 6 1 1 0 0 MI S C S T M E X P P L C L U SG $1 , 1 8 1 $2 0 $3 1 1 $9 6 $5 0 0 $6 5 $1 8 3 $5 $ 50 6 1 1 0 0 T o t a l $1 , 1 8 1 $2 0 $3 1 1 $9 6 $5 0 0 $6 5 $1 8 3 $5 $ 50 6 1 2 0 0 MI S C S T M E X P U N M T G SG $4 $ $1 $ $2 $ $1 $ $ 50 6 1 2 0 0 T o t a l $4 $ $1 $ $2 $ $1 $ $ 50 6 1 3 0 0 MI S C S T M E X P C O M P T SG $4 9 4 $8 $1 3 0 $4 0 $2 0 9 $2 7 $7 6 $2 $ 50 6 1 3 0 0 T o t a l $4 9 4 $8 $1 3 0 $4 0 $2 0 9 $2 7 $7 6 $2 $ 50 6 1 4 0 0 MI S C S T M E X P O F F I C SG $1 , 1 3 6 $1 9 $3 0 0 $9 3 $4 8 2 $6 3 $1 7 6 $4 $ 50 6 1 4 0 0 T o t a l $1 , 1 3 6 $1 9 $3 0 0 $9 3 $4 8 2 $6 3 $1 7 6 $4 $ 50 6 1 5 0 0 MI S C S T M E X P C O M M SG $1 7 0 $3 $4 5 $1 4 $7 2 $9 $2 6 $1 $ 50 6 1 5 0 0 T o t a l $1 7 0 $3 $4 5 $1 4 $7 2 $9 $2 6 $1 $ 50 6 1 6 0 0 MI S C S T M E X P F I R E SG $2 3 $ $6 $2 $1 0 $1 $3 $ $ 50 6 1 6 0 0 T o t a l $2 3 $ $6 $2 $1 0 $1 $3 $ $ 50 6 2 0 0 0 MI S C S T M - E N V R M N T SG $1 , 4 8 7 $2 5 $3 9 2 $1 2 1 $6 3 1 $8 2 $2 3 0 $6 $ 50 6 2 0 0 0 T o t a l $1 , 4 8 7 $2 5 $3 9 2 $1 2 1 $6 3 1 $8 2 $2 3 0 $6 $ 50 6 3 0 0 0 MI S C S T E A M J V A C R SG -$ 3 0 , 9 8 2 -$ 5 3 1 -$ 8 , 1 7 4 -$ 2 , 5 3 0 -$ 1 3 , 1 3 3 -$ 1 , 7 0 7 -$ 4 , 7 9 0 -$ 1 1 8 $ 50 6 3 0 0 0 T o t a l -$ 3 0 , 9 8 2 -$ 5 3 1 -$ 8 , 1 7 4 -$ 2 , 5 3 0 -$ 1 3 , 1 3 3 -$ 1 , 7 0 7 -$ 4 , 7 9 0 -$ 1 1 8 $ 50 6 4 0 0 0 MI S C S T M E X P R C R T SG $1 7 $ $4 $1 $7 $1 $3 $ $ 50 6 4 0 0 0 T o t a l $1 7 $ $4 $1 $7 $1 $3 $ $ 50 6 5 0 0 0 MI S C S T M E X P - S E C SG $2 1 6 $4 $5 7 $1 8 $9 2 $1 2 $3 3 $1 $ 50 6 5 0 0 0 T o t a l $2 1 6 $4 $5 7 $1 8 $9 2 $1 2 $3 3 $1 $ 50 6 6 0 0 0 MI S C S T M E X P - S H Y SG $7 2 0 $1 2 $1 9 0 $5 9 $3 0 5 $4 0 $1 1 1 $3 $ 50 6 6 0 0 0 T o t a l $7 2 0 $1 2 $1 9 0 $5 9 $3 0 5 $4 0 $1 1 1 $3 $ 50 6 7 0 0 0 MI S C S T M E X P T R N N G SG $2 , 2 3 3 $3 8 $5 8 9 $1 8 2 $9 4 7 $1 2 3 $3 4 5 $9 $ 50 6 7 0 0 0 T o t a l $2 , 2 3 3 $3 8 $5 8 9 $1 8 2 $9 4 7 $1 2 3 . $3 4 5 $9 $ 50 6 8 0 0 0 MI S C S T M E X P T R A V L SG $1 0 $ $3 $1 $4 $1 $2 $ $ 50 6 8 0 0 0 T o t a l $1 0 $ $3 $1 $4 $1 $2 $ $ 50 6 9 0 0 0 MI S C S T M E X P W T S P Y SG $1 4 0 $2 $3 7 $1 1 $5 9 $8 $2 2 $1 $ 2o f 2 0 ~~ ~ ~ " , ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r 50 6 9 0 0 0 T o t a l $1 4 0 $2 $3 7 $1 . $5 9 $8 $2 2 $1 $ 50 6 9 9 0 0 MI S C S T M E X P M I S C SG $1 , 4 6 7 $2 5 $3 8 7 $1 2 0 $6 2 2 $8 1 $2 2 7 $6 $ 50 6 9 9 0 0 T o t a l $1 , 4 6 7 $2 5 $3 8 7 $1 2 0 $6 2 2 $8 1 $2 2 7 $6 $ 50 7 0 0 0 0 RE N T S ( S T E A M G E N ) SG $4 4 9 $8 $1 1 8 $3 7 $1 9 0 $2 5 $6 9 $2 $ 50 7 0 0 0 0 RE N T S ( S T E A M G E N ) SS G C H $2 $ $ $ $1 $ $ $ $ 50 7 0 0 0 0 T o t a l $4 5 0 $8 $1 1 9 $3 7 $1 9 1 $2 5 $7 0 $2 $ 51 0 0 0 0 0 MN T S U P E R V & E N G SG $1 , 6 8 4 $2 9 $4 4 4 $1 3 7 $7 1 4 $9 3 $2 6 0 $6 $ 51 0 0 0 0 0 MN T S U P E R V & E N G SS G C H $1 , 9 1 2 $3 3 $5 1 7 $1 5 8 $7 9 4 $1 0 4 $2 9 9 $7 $ 51 0 0 0 0 0 T o t a l $3 , 5 9 6 $6 2 $9 6 2 $2 9 5 $1 , 5 0 8 $1 9 7 $5 5 9 $1 3 $ 51 0 1 0 0 0 MN T N C E S U P V S N & E N G SG $2 , 3 7 4 $4 1 $6 2 6 $1 9 4 $1 , 0 0 6 $1 3 1 $3 6 7 $9 $ 51 0 1 0 0 0 T o t a l $2 , 3 7 4 $4 1 $6 2 6 $1 9 4 $1 , 0 0 6 $1 3 1 $3 6 7 $9 $ 51 1 0 0 0 0 MN T O F S T R U C T U R E S SG $2 , 1 3 5 $3 7 $5 6 3 $1 7 4 $9 0 5 $1 1 8 $3 3 0 $8 $ 51 1 0 0 0 0 MN T O F S T R U C T U R E S SS G C H $9 3 8 $1 6 $2 5 4 $7 7 $3 9 0 $5 1 $1 4 7 $3 $ 51 1 0 0 0 0 T o t a l $3 , 0 7 4 $5 3 $8 1 7 $2 5 2 $1 , 2 9 5 $1 6 9 $4 7 7 $1 2 $ 51 1 1 0 0 0 MN T O F S T R U C T U R E S SG $5 , 4 0 8 $9 3 $1 , 4 2 7 $4 4 2 $2 , 2 9 2 $2 9 8 $8 3 6 $2 1 $ 51 1 1 0 0 0 T o t a l $5 , 4 0 8 $9 3 $1 , 4 2 7 $4 4 2 $2 , 2 9 2 $2 9 8 $8 3 6 $2 1 $ 51 1 1 1 0 0 MN T S T R C T P M P P L N T SG $1 , 5 6 2 $2 7 $4 1 2 $1 2 8 $6 6 2 $8 6 $2 4 1 $6 $ 51 1 1 1 0 0 T o t a l $1 , 5 6 2 $2 7 $4 1 2 $1 2 8 $6 6 2 $8 6 $2 4 1 $6 $ 51 1 1 2 0 0 MN T S T R C T W A S T E W T SG $8 5 8 $1 5 $2 2 6 $7 0 $3 6 4 $4 7 $1 3 3 $3 $ 51 1 1 2 0 0 T o t a l $8 5 8 $1 5 $2 2 6 $7 0 $3 6 4 $4 7 $1 3 3 $3 $ 51 1 2 0 0 0 ST R U C T U R A L S Y S T E M S SG $6 , 8 5 9 $1 1 8 $1 , 8 0 9 $5 6 0 $2 , 9 0 7 $3 7 8 $1 , 0 6 0 $2 6 $ 51 1 2 0 0 0 T o t a l $6 , 8 5 9 $1 1 8 $1 , 8 0 9 $5 6 0 $2 , 9 0 7 $3 7 8 $1 , 0 6 0 $2 6 $ 51 1 4 0 0 0 MN T O F S T R C T C A T H SG $1 6 $ $4 $1 $7 $1 $2 $ $ 51 1 4 0 0 0 T o t a l $1 6 $ $4 $1 $7 $1 $2 $ $ 51 1 6 0 0 0 MN T S T R C T D A M R I V R SG $4 6 $1 $1 2 $4 . $1 9 $3 $7 $ $ 51 1 6 0 0 0 T o t a l $4 6 $1 $1 2 $4 $1 9 $3 $7 $ $ 51 1 7 0 0 0 MN T S T R C T F I R E P R T SG $1 , 6 4 9 $2 8 $4 3 5 $1 3 5 $6 9 9 $9 1 $2 5 5 $6 $ 51 1 7 0 0 0 T o t a l $1 , 6 4 9 $2 8 $4 3 5 $1 3 5 $6 9 9 $9 1 $2 5 5 $6 $ 51 1 8 0 0 0 MN T S T R C T - G R O U N D S SG $1 , 3 9 1 $2 4 $3 6 7 $1 1 4 $5 9 0 $7 7 $2 1 5 $5 $ 51 1 8 0 0 0 T o t a l $1 , 3 9 1 $2 4 $3 6 7 $1 1 4 $5 9 0 $7 7 $2 1 5 $5 $ 51 1 9 0 0 0 MN T O F S T R C T - H V A C SG $1 , 8 6 5 $3 2 $4 9 2 $1 5 2 $7 9 1 $1 0 3 $2 8 8 $7 $ 51 1 9 0 0 0 T o t a l $1 , 8 6 5 $3 2 $4 9 2 $1 5 2 $7 9 1 $1 0 3 $2 8 8 $7 $ 51 1 9 9 0 0 MN T O F S T R C T - M I S C SG $9 9 $2 $2 6 $8 $4 2 $5 $1 5 $ $ 51 1 9 9 0 0 T o t a l $9 9 $2 $2 6 $8 $4 2 $5 $1 5 $ $ 51 2 0 0 0 0 MA N T O F B O I L R P L N T SG $1 0 , 3 2 0 $1 7 7 $2 , 7 2 2 $8 4 3 $4 , 3 7 4 $5 6 8 $1 , 5 9 5 $3 9 $ 51 2 0 0 0 0 MA N T O F B O I L R P L N T SS G C H $3 , 4 0 4 $5 8 $9 2 1 $2 8 1 $1 , 4 1 3 $1 8 5 $5 3 2 $1 3 $ 51 2 0 0 0 0 T o t a l $1 3 , 7 2 3 . $ . 2 3 5 $3 , 6 4 $1 , 1 2 4 $5 , 7 8 8 $7 5 4 $2 , 1 2 8 $5 2 $ 3 o f 2 0 ~~ ! ! ~ ~ o ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r 51 2 1 0 0 0 MN T B O I L R - A I R H T R SG $1 5 , 5 3 4 $2 6 6 $4 , 0 9 8 $1 , 2 6 9 $6 , 5 8 5 $8 5 6 $2 , 4 0 1 $5 9 $ 51 2 1 0 0 0 T o t a l $1 5 , 5 3 4 $2 6 6 $4 , 0 9 8 $1 , 2 6 9 . $6 , 5 8 5 $8 5 6 $2 , 4 0 1 $5 9 $ 51 2 1 1 0 0 MN T B O I L R - C H E M F D SG $1 6 9 $3 $4 5 $1 4 $7 2 $9 $2 6 $1 $ 51 2 1 1 0 0 T o t a l $1 6 9 $3 $4 5 $1 4 $7 2 $9 $2 6 $1 $ 51 2 1 2 0 0 MN T B O I L R - C L H A N D L SG $5 , 9 3 8 $1 0 2 $1 , 5 6 7 $4 8 5 $2 , 5 1 7 $3 2 7 $9 1 8 $2 3 $ 51 2 1 2 0 0 T o t a l $5 , 9 3 8 $1 0 2 $1 , 5 6 7 $4 8 5 $2 , 5 1 7 $3 2 7 $9 1 8 $2 3 $ 51 2 1 4 0 0 MN T B O I L - D E M I N E R L Z SG $5 3 6 $9 $1 4 1 $4 4 $2 2 7 $3 0 $8 3 $2 $ 51 2 1 4 0 0 T o t a l $5 3 6 $9 $1 4 1 $4 4 $2 2 7 $3 0 $8 3 $2 $ 51 2 1 5 0 0 MN T B O I L - E X R C S T M SG $3 0 4 $5 $8 0 $2 5 $1 2 9 $1 7 $4 7 $1 $ 51 2 1 5 0 0 T o t a l $3 0 4 $5 $8 0 $2 5 $1 2 9 $1 7 $4 7 $1 $ 51 2 1 6 0 0 MN T B O l l R - F l Y A S H SG $2 , 2 9 5 $3 9 $6 0 6 $1 8 7 $9 7 3 $1 2 6 $3 5 5 $9 $ 51 2 1 6 0 0 T o t a l $2 , 2 9 5 $3 9 $6 0 6 $1 8 7 $9 7 3 $1 2 6 $3 5 5 $9 $ 51 2 1 7 0 0 MN T B O i l - F U E L O i l SG $3 0 3 $5 $8 0 $2 5 $1 2 8 $1 7 $4 7 $1 $ 51 2 1 7 0 0 T o t a l $3 0 3 $5 $8 0 $2 5 $1 2 8 $1 7 $4 7 $1 $ 51 2 1 8 0 0 MN T B O I L - F E E D W A T R SG $4 . 5 0 0 $7 7 $1 , 1 8 7 $3 6 7 $1 , 9 0 7 $2 4 8 $6 9 6 $1 7 $ 51 2 1 8 0 0 T o t a l $4 , 5 0 0 $7 7 $1 , 1 8 7 $3 6 7 $1 , 9 0 7 $2 4 8 $6 9 6 $1 7 $ 51 2 1 9 0 0 MN T B O l l - F R Z P R T E C SG $4 8 $1 $1 3 $4 $2 0 $3 $7 $ $ 51 2 1 9 0 0 T o t a l $4 8 $1 $1 3 $4 $2 0 $3 $7 $ $ 51 2 2 0 0 0 MN T B O l l R - A U X S Y S T SG $1 , 2 5 2 $2 1 $3 3 0 $1 0 2 $5 3 1 $6 9 $1 9 3 $5 $ 51 2 2 0 0 0 T o t a l $1 , 2 5 2 $2 1 $3 3 0 $1 0 2 $5 3 1 $6 9 $1 9 3 $5 $ 51 2 2 1 0 0 MN T B O l l R - M A I N S T M SG $1 , 6 8 7 $2 9 $4 4 5 $1 3 8 $7 1 5 $9 3 $2 6 1 $6 $ 51 2 2 1 0 0 T o t a l $1 , 6 8 7 $2 9 $4 4 5 $1 3 8 $7 1 5 $9 3 $2 6 1 $6 $ 51 2 2 2 0 0 MN T B O l l - P l V R Z D C L SG $9 , 1 7 3 $1 5 7 $2 , 4 2 0 $7 4 9 $3 , 8 8 8 $5 0 5 $1 , 4 1 8 $3 5 $ 51 2 2 2 0 0 T o t a l $9 , 1 7 3 $1 5 7 $2 , 4 2 0 $7 4 9 $3 , 8 8 8 $5 0 5 $1 , 4 1 8 $3 5 $ 51 2 2 3 0 0 MN T B O l l - P R E C I P T A T SG $3 , 0 4 6 $5 2 $8 0 4 $2 4 9 $1 , 2 9 1 $1 6 8 $4 7 1 $1 2 $ 51 2 2 3 0 0 T o t a l $3 , 0 4 6 $5 2 $8 0 4 $2 4 9 $1 , 2 9 1 $1 6 8 $4 7 1 $1 2 $ 51 2 2 4 0 0 MN T B O I L - P R T R T W T R SG $6 2 2 $1 1 $1 6 4 $5 1 $2 6 4 $3 4 $9 6 $2 $ 51 2 2 4 0 0 T o t a l $6 2 2 $1 1 $1 6 4 $5 1 $2 6 4 $3 4 $9 6 $2 $ 51 2 2 5 0 0 MN T B O I L - R V O S M S I S SG $2 6 9 $5 $7 1 $2 2 $1 1 4 $1 5 $4 2 $1 $ 51 2 2 5 0 0 T o t a l $2 6 9 $5 $7 1 $2 2 $1 1 4 $1 5 $4 2 $1 $ 51 2 2 6 0 0 MN T B O l l - R H E A T S T SG $2 2 4 $4 $5 9 $1 8 $9 5 $1 2 $3 5 $1 $ 51 2 2 6 0 0 T o t a l $2 2 4 $4 $5 9 $1 8 $9 5 $1 2 $3 5 $1 $ 51 2 2 8 0 0 MN T B O l l - S O O T B l W G SG $2 , 5 2 6 $4 3 $6 6 7 $2 0 6 $1 , 0 7 1 $1 3 9 $3 9 1 $1 0 $ 51 2 2 8 0 0 T o t a l $2 , 5 2 6 $4 3 $6 6 7 $2 0 6 $1 , 0 7 1 $1 3 9 $3 9 1 $1 0 $ 51 2 2 9 0 0 MN T B O l l R - S C R U B B E R SG $7 , 5 1 1 $1 2 9 $~ , 9 8 2 $6 1 3 $3 , 1 8 4 $4 1 4 $1 , 1 6 1 $2 9 $ 51 2 2 9 0 0 T o t a l $7 , 5 1 1 $1 2 9 $1 , 9 8 2 $6 1 3 $3 , 1 8 4 $4 1 4 $1 , 1 6 1 $2 9 $ 51 2 3 0 0 0 MN T B O I L R - B O T M A S H SG $5 , 8 1 3 $1 0 0 $1 , 5 3 4 $4 7 5 $2 , 4 6 4 $3 2 0 $8 9 9 $2 2 $ 4o f 2 0 ~ ~ 2 ~ ~ ; 0 0 ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d I n T h o u s a n d s ) Pr i m a r y A c c o u n t u ~ c _ _ _ _ _ _ T o t a l C a l i f O r e g o n _ _ _ ~ a ~ t i U t a h I d a h o W y - A I I 51 2 3 0 0 0 T o t a l 51 2 3 1 0 0 51 2 3 1 0 0 T o t a l 51 2 3 2 0 0 51 2 3 2 0 0 T o t a l 51 2 3 3 0 0 51 2 3 3 0 0 T o t a l 51 2 3 4 0 0 . 51 2 3 4 0 0 T o t a l 51 2 4 0 0 0 51 2 4 0 0 0 T o t a l 51 2 5 0 0 0 51 2 5 0 0 0 T o t a l 51 51 2 6 0 0 0 T o t a l 51 2 7 0 0 0 51 2 7 0 0 0 T o t a l 51 2 8 0 0 0 51 2 8 0 0 0 T o t a l 51 51 2 9 0 0 0 T o t a l 51 2 9 9 0 0 51 2 9 9 0 0 T o t a l 51 3 0 0 0 0 51 3 0 0 0 0 51 3 0 0 0 0 T o t a l 51 3 1 0 0 0 51 3 1 0 0 0 T o t a l 51 3 1 1 0 0 51 3 1 1 0 0 T o t a l 51 3 1 4 0 0 51 3 1 4 0 0 T o t a l 51 3 2 0 0 0 51 3 2 0 0 0 T o t a l 51 3 3 0 0 0 51 3 3 0 0 0 T o t a l 51 3 4 0 0 0 $5 , 8 1 3 $ 1 0 0 $ 1 , 5 3 4 $ 4 7 5 $ 2 , 4 6 4 $ 3 2 0 $ 8 9 9 MN T B O I L - W T R T R T M T S G $ 3 2 8 $ 6 $ 8 7 $ 2 7 $ 1 3 9 . $ 1 8 $ 5 1 $3 2 8 $ 6 $ 8 7 $ 2 7 $ 1 3 9 $ 1 8 $ 5 1 MN T B O I L - C N T L S U P T S G $ 8 5 0 $ 1 5 $ 2 2 4 $ 6 9 $ 3 6 0 $ 4 7 $ 1 3 1 $8 5 0 $ 1 5 $ 2 2 4 $ 6 9 $ 3 6 0 $ 4 7 $ 1 3 1 MA I N T G E O G A T H S Y S S G $ 1 8 1 $ 3 $ 4 8 $ 1 5 $ 7 7 $ 1 0 $ 2 8 $1 8 1 $ 3 $ 4 8 $ 1 5 $ 7 7 $ 1 0 $ 2 8 MA I N T O F B O I L E R S S G $ 2 , 0 7 0 $ 3 5 $ 5 4 6 $ 1 6 9 $ 8 7 7 $ 1 1 4 $ 3 2 0 $2 , 0 7 0 $ 3 5 $ 5 4 6 $ 1 6 9 $ 8 7 7 $ 1 1 4 $ 3 2 0 MN T B O I L R - C O N T R O L S S G $ 1 , 0 6 1 $ 1 8 $ 2 8 0 $ 8 7 $ 4 5 0 $ 5 8 $ 1 6 4 $1 , 0 6 1 $ 1 8 $ 2 8 0 $ 8 7 $ 4 5 0 $ 5 8 $ 1 6 4 MN T B O I L E R - D R A F T S G $ 3 , 9 6 0 $ 6 8 $ 1 , 0 4 5 $ 3 2 3 $ 1 , 6 7 9 $ 2 1 8 $ 6 1 2 $3 , 9 6 0 $ 6 8 $ 1 , 0 4 5 $ 3 2 3 $ 1 , 6 7 9 $ 2 1 8 $ 6 1 2 MN T B O I L R - F I R E S I D E S G $ 2 , 6 1 8 $ 4 5 $ 6 9 1 $ 2 1 4 $ 1 , 1 1 0 $ 1 4 4 $ 4 0 5 $2 , 6 1 8 $ 4 5 $ 6 9 1 $ 2 1 4 $ 1 , 1 1 0 $ 1 4 4 $ 4 0 5 MN T B L R - B E A R N G W T R S G $ 1 7 4 $ 3 $ 4 6 $ 1 4 $ 7 4 $ 1 0 $ 2 7 $1 7 4 $ 3 $ 4 6 $ 1 4 $ 7 4 $ 1 0 $ 2 7 MN T B O I L R W T R l S T M D S G $ 6 , 7 1 6 $ 1 1 5 $ 1 , 7 7 2 $ 5 4 8 $ 2 , 8 4 7 $ 3 7 0 $ 1 , 0 3 8 $6 , 7 1 6 $ 1 1 5 $ 1 , 7 7 2 $ 5 4 8 $ 2 , 8 4 7 $ 3 7 0 $ 1 , 0 3 8 MN T B O I L - C O M P A I R S G $ 4 6 2 $ 8 $ 1 2 2 $ 3 8 $ 1 9 6 $ 2 5 $ 7 1 $4 6 2 $ 8 $ 1 2 2 $ 3 8 $ 1 9 6 $ 2 5 $ 7 1 MA I N T B O I L E R - M I S C S G $ 5 3 9 $ 9 $ 1 4 2 $ 4 4 $ 2 2 8 $ 3 0 $ 8 3 $5 3 9 $ 9 $ 1 4 2 $ 4 4 $ 2 2 8 $ 3 0 $ 8 3 MA I N T E L E C P L A N T S G $ 2 . 3 7 0 $ 4 1 $ 6 2 5 $ 1 9 4 $ 1 ; 0 0 4 $ 1 3 1 $ 3 6 6 MA I N T E L E C P L A N T S S G C H $ 4 1 1 $ 7 $ 1 1 1 $ 3 4 $ 1 7 0 $ 2 2 $ 6 4 $2 , 7 8 0 $ 4 8 $ 7 3 6 $ 2 2 7 $ 1 , 1 7 5 $ 1 5 3 $ 4 3 1 MA I N T E L E C A C S G $ 1 7 , 5 4 8 $ 3 0 1 $ 4 , 6 2 9 $ 1 , 4 3 3 $ 7 , 4 3 8 $ 9 6 7 $ 2 , 7 1 3 $1 7 , 5 4 8 $ 3 0 1 $ 4 , 6 2 9 $ 1 , 4 3 3 $ 7 , 4 3 8 $ 9 6 7 $ 2 , 7 1 3 MA l NT / L U B E - O I L S Y S S G $ 7 9 0 $ 1 4 $ 2 0 8 $ 6 4 $ 3 3 5 $ 4 3 $ 1 2 2 $7 9 0 $ 1 4 $ 2 0 8 $ 6 4 $ 3 3 5 $ 4 3 $ 1 2 2 MA I N T / M A I N T U R B I N E S G $ 6 , 5 6 5 $ 1 1 3 $ 1 , 7 3 2 $ 5 3 6 $ 2 , 7 8 3 $ 3 6 2 $ 1 , 0 1 5 $6 , 5 6 5 $ 1 1 3 $ 1 , 1 3 2 $ 5 3 6 $ 2 , 7 8 3 $ 3 6 2 $ 1 , 0 1 5 MA I N T A L A R M S / I N F O S G $ 1 , 2 6 8 $ 2 2 $ 3 3 4 $ 1 0 4 $ 5 3 7 $ 7 0 $ 1 9 6 $1 , 2 6 8 $ 2 2 $ 3 3 4 $ 1 0 4 $ 5 3 7 $ 7 0 $ 1 9 6 MA I N T / A l R - C O O L - C O N S G $ 5 0 7 $ 9 $ 1 3 4 $ 4 1 $ 2 1 5 $ 2 8 $ 7 8 $5 0 7 $ 9 $ 1 3 4 $ 4 1 $ 2 1 5 $ 2 8 $ 7 8 MA I N T / C O M P N T C O O L S G $ 8 8 $ 2 $ 2 3 $ 7 $ 3 7 $ 5 $ 1 4 50 f 2 0 FE R C $2 2 $1 $1 $3 $3 $1 $1 $8 $8 $4 $4 $1 5 $1 5 $1 0 $1 0 $1 $1 $2 6 $2 6 $2 $2 $2 $2 $9 $2 $1 1 $6 7 $6 7 $3 $3 $2 5 $2 5 $5 $5 $2 $2 $" Ot h e r -- "$'$"$'$"$'$"$'$"$"$"$i "$i "$i "$i "$i "$ii $i "$'$iiii '$'$'$i '$ z- ~z:io ~ ~ )-0: §~w~ u~o00; O:D.~,. -II(i:: ~- CIII '8C 0) .9CI 0 0Q.o ..)( NO-W "'"0". ai ai_ .. 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I. e, C!I. ri riww ~~0- a.ri ri00u. u.ri riww~~~ ~ I.w ~wa. ?;(.:::J ~ ~ ..g~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~Si- I- I- I- I- I- I- I- I- I- I- I- I- I- I- I- I-~ 888 88 8 8 8 8 88 8 8 88 888 88 8 8 8 8 888 8 88 8 8 8 8 8 8800000000 0 m~ 0 8 0 0 0 0 00 0 0 0000 00 0 00 0 0 0 0 0 0 0lI~~~~~w=m~m~o O~~NN~~~~~~~~w=mmoooooooE ~ ~~~~ ~ ~~~ ~~~~ ~ ~ ~ ~ ~ ~ ~ ~~~ ~ ~ ~ ~ ~ ~~ ~ ~ ~ ~ ~~ ~~ ~ ~~ ~ ~ ~ ~m~~ ~ ~ ~ ~ ~~ ~ ~~~ ~ ~ ~~~ ~ ~ ~~ ~ ~ ~ ~ m~~ ~ 0- ~ ~ 2 ! ! ~ ~ o ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h - - - u t a h I d a h o W y - A I I F E R C O t h e r 53 7 0 0 0 0 T o t a l $ 1 , 8 0 4 $ 3 1 $ 4 7 6 $ 1 4 7 $ 7 6 5 $ 9 9 $ 2 7 9 $ 7 $ 53 7 1 0 0 0 H Y D R O / F I S H & W I L D S G - P $ 3 0 $ 1 $ 8 $ 2 $ 1 3 $ 2 $ 5 $ $ 53 7 1 0 0 0 H Y D R O / F I S H & W I L D S G - U $ 9 3 $ 2 $ 2 5 $ 8 $ 3 9 $ 5 $ 1 4 $ $ 53 7 1 0 0 0 T o t a l $ 1 2 3 $ 2 $ 3 3 $ 1 0 $ 5 2 $ 7 $ 1 9 $ $ 53 7 2 0 0 0 H Y D R O / H A T C H E R Y E X P S G - P $ 8 0 $ 1 $ 2 1 $ 7 $ 3 4 $ 4 $ 1 2 $ $ 53 7 2 0 0 0 T o t a l $ 8 0 $ 1 $ 2 1 $ 7 $ 3 4 $ 4 $ 1 2 $ $ 53 7 4 0 0 0 H Y D R O / O T H R E C F A C S G - P $ 2 4 3 $ 4 $ 6 4 $ 2 0 $ 1 0 3 $ 1 3 $ 3 8 $ 1 $ 53 7 4 0 0 0 H Y D R O / O T H R E C F A C S G . U $ 1 8 $ $ 5 $ 1 $ 7 $ 1 $ 3 $ $ 53 7 4 0 0 0 T o t a l $ 2 6 1 $ 4 $ 6 9 $ 2 1 $ 1 1 1 $ 1 4 $ 4 0 $ 1 $ 53 7 9 0 0 0 H Y D R O E X P E N S E - Q T H S G . p $ 1 , 0 1 1 $ 1 7 $ 2 6 7 $ 8 3 $ 4 2 8 $ 5 6 $ 1 5 6 $ 4 $ 53 7 9 0 0 0 H Y D R O E X P E N S E - O T H S G . U $ 2 3 9 $ 4 $ 6 3 $ 2 0 $ 1 0 1 $ 1 3 $ 3 7 $ 1 $ 53 7 9 0 0 0 T o t a l $ 1 , 2 5 0 $ 2 1 $ 3 3 0 $ 1 0 2 $ 5 3 0 $ 6 9 $ 1 9 3 $ 5 $ 53 9 0 0 0 0 M S C H Y D P W R G E N E X S G - P $ 1 1 , 8 9 5 $ 2 0 4 $ 3 , 1 3 8 $ 9 7 1 $ 5 , 0 4 2 $ 6 5 5 $ 1 , 8 3 9 $ 4 5 $ 53 9 0 0 0 0 M S C H Y D P W R G E N E X S G - U $ 5 , 7 0 5 $ 9 8 $ 1 , 5 0 5 $ 4 6 6 $ 2 , 4 1 8 $ 3 1 4 $ 8 8 2 $ 2 2 $ 53 9 0 0 0 0 T o t a l $ 1 7 , 6 0 0 $ 3 0 2 $ 4 , 6 4 $ 1 , 4 3 7 $ 7 , 4 6 0 $ 9 6 9 $ 2 , 7 2 1 $ 6 7 $ 54 0 0 0 0 0 R E N T S ( H Y D R O G E N ) S G - P $ 1 8 0 $ 3 $ 4 8 $ 1 5 $ 7 6 $ 1 0 $ 2 8 $ 1 $ 54 0 0 0 0 0 R E N T S ( H Y D R O G E N ) S G - U $ 3 $ $ 1 $ $ 1 $ $ $ $ 54 0 0 0 0 T o t a l $ 1 8 3 $ 3 $ 4 8 $ 1 5 $ 7 8 $ 1 0 $ 2 8 $ 1 $ 54 1 0 0 0 0 M N T S U P E R V & E N G S G - P $ 8 4 $ 1 $ 2 2 $ 7 $ 3 6 $ 5 $ 1 3 $ $ 54 1 0 0 0 0 T o t a l $ 8 4 $ 1 $ 2 2 $ 7 $ 3 6 $ 5 $ 1 3 $ $ 54 2 0 0 0 0 M A l NT O F S T R U C T U R E S G - P $ 1 , 0 9 2 $ 1 9 $ 2 8 8 $ 8 9 $ 4 6 3 $ 6 0 $ 1 6 9 $ 4 $ 54 2 0 0 0 0 M A l NT O F S T R U C T U R E S G - U $ 1 1 5 $ 2 $ 3 0 $ 9 $ 4 9 $ 6 $ 1 8 $ $ 54 2 0 0 0 0 M A l NT O F S T R U C T U R E S N P P H - P $ $ $ $ $ $ $ $ 54 2 0 0 0 0 T o t a l $ 1 , 2 0 7 $ 2 1 $ 3 1 8 $ 9 9 $ 5 1 2 $ 6 6 $ 1 8 7 $ 5 $ 54 3 0 0 0 0 M N T D A M S & W T R S Y S S G - P $ 1 , 1 9 0 $ 2 0 $ 3 1 4 $ 9 7 $ 5 0 4 $ 6 6 $ 1 8 4 $ 5 $ 54 3 0 0 0 0 M N T D A M S & W T R S Y S S G - U $ 4 1 1 $ 7 $ 1 0 8 $ 3 4 $ 1 7 4 $ 2 3 $ 6 4 $ 2 $ 54 3 0 0 0 0 T o t a l $ 1 , 6 0 1 $ 2 7 $ 4 2 2 $ 1 3 1 $ 6 7 8 $ 8 8 $ 2 4 7 $ 6 $ 54 4 0 0 0 0 M A I N T O F E L E C P L N T S G - U $ 9 3 $ 2 $ 2 4 $ 8 $ 3 9 $ 5 $ 1 4 $ $ 54 4 0 0 0 0 T o t a l $ 9 3 $ 2 $ 2 4 $ 8 $ 3 9 $ 5 $ 1 4 $ $ 54 4 1 0 0 0 P R I M E M O V E R S & G E N S G - P $ 5 6 5 $ 1 0 $ 1 4 9 $ 4 6 $ 2 3 9 $ 3 1 $ 8 7 $ 2 $ 54 4 1 0 0 0 P R I M E M O V E R S & G E N S G - U $ 1 4 2 $ 2 $ 3 7 $ 1 2 $ 6 0 $ 8 $ 2 2 $ 1 $ 54 4 1 0 0 0 T o t a l $ 7 0 7 $ 1 2 $ 1 8 6 $ 5 8 $ 3 0 0 $ 3 9 $ 1 0 9 $ 3 $ 54 4 2 0 0 0 A C C E S S E L E C E Q U I P S G - P $ 6 2 4 $ 1 1 $ 1 6 5 $ 5 1 $ 2 6 4 $ 3 4 $ 9 6 $ 2 $ 54 4 2 0 0 0 A C C E S S n E C E Q U I P S G - U $ 9 3 $ 2 $ 2 4 $ 8 $ 3 9 $ 5 $ 1 4 $ $ 54 4 2 0 0 0 T o t a l $ 7 1 6 $ 1 2 $ 1 8 9 $ 5 9 $ 3 0 4 $ 3 9 $ 1 1 1 $ 3 $ 54 5 0 0 0 0 M N T M I S C H Y D R O P L T S G - P $ 7 $ $ 2 $ 1 $ 3 $ $ 1 $ $ 54 5 0 0 0 0 T o t a l $ 7 $ $ 2 $ 1 $ 3 $ $ 1 $ $ 70 f 2 0 ~ ~ 2 Y ! \ ~ o ~ O U N T A I N Op è r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) "' . . . . I U U U IV I L . . I - r i.. il l Y V I L U ' L l r ~ SG - P $2 3 4 54 5 1 0 0 0 T o t a l $2 3 4 54 5 4 0 0 0 MA I N T - O T H R E C F A C SG - P $5 8 54 5 4 0 0 0 MA I N T - O T H R E C F A C SG - U 54 5 4 0 0 0 T o t a l $5 8 54 5 5 0 0 0 MA I N T - R D S I T R A I U B R SG . p $7 5 2 54 5 5 0 0 0 MA l NT - R D S I T R A I UB R SG - U $3 3 2 54 5 5 0 0 0 T o t a l $1 , 0 8 4 54 5 9 0 0 0 MA I N T H Y D R O - O T H E R SG - P $8 7 5 54 5 9 0 0 0 MA I N T H Y D R O - O T H E R SG " U $2 8 2 54 5 9 0 0 0 T o t a l $1 , 1 5 8 54 6 0 0 0 0 OP E R S U P E R V & E N G SG $3 1 7 54 6 0 0 0 0 T o t a l $3 1 7 54 7 1 0 0 0 NA T U R A L GA S SE $4 2 6 , 2 5 4 54 7 1 0 0 0 NA T U R A L GA S SS E C T $3 5 , 4 8 9 54 7 1 0 0 0 T o t a l $4 6 1 , 7 4 3 54 8 0 0 0 0 GE N E R A T I O N E X P SG $1 4 , 1 1 3 54 8 0 0 0 0 GE N E R A T I O N E X P SS G C T $1 , 6 2 6 54 8 0 0 0 0 T o t a l $1 5 , 7 3 9 54 9 0 0 0 0 MI S O T H P W R G E N E X SG $1 8 , 6 3 6 54 9 0 0 0 0 T o t a l $1 8 , 6 3 6 55 0 0 0 0 0 RE N T S ( O T H E R G E N ) SG $1 , 8 6 1 55 0 0 0 0 0 T o t a l $1 , 8 6 1 55 2 0 0 0 0 MA l NT O F S T R U C T U R E SG $1 , 3 5 1 55 2 0 0 0 0 MA I N T O F S T R U C T U R E SS G C T $1 9 3 55 2 0 0 0 0 T o t a l $1 , 5 4 55 3 0 0 0 0 MN T G E N & E L E C P L T SG $1 2 , 1 4 2 55 3 0 0 0 0 MN T G E N & E L E C P L T SS G C T $2 , 8 4 5 55 3 0 0 0 0 T o t a l $1 4 , 9 8 7 55 4 0 0 0 0 MN T M S C O T H P W R G N SG $1 , 2 0 0 55 4 0 0 0 0 MN T M S C O T H P W R G N SS G C T $1 2 2 55 4 0 0 0 0 T o t a l $1 , 3 2 2 55 5 0 0 0 0 PU R C H A S E D P O W E R SG -$ 1 3 7 , 1 3 8 55 5 0 0 0 0 T o t a l .$ 1 3 7 , 1 3 8 55 5 1 1 0 0 RE G B I L L O R - ( P A C F l OR -$ 2 5 , 3 3 7 55 5 1 1 0 0 T o t a l -$ 2 5 , 3 3 7 55 5 1 2 0 0 RE G B I L L - W A ( P A C F l WA -$ 8 , 0 2 5 8o f Z O ~ ~ ~ ~ ~ ; " , ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d . F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C O t h e r 55 5 1 2 0 0 T o t a l - $ 8 , 0 2 5 $ $ - $ 8 , 0 2 5 $ $ $ $ $ 55 5 1 3 3 0 R E G B I L L - I D ( U T A H ) I D U $ 1 5 5 $ $ $ $ $ 1 5 5 $ $ $ 55 5 1 3 3 0 T o t a l $ 1 5 5 $ $ $ $ $ 1 5 5 $ $ $ 55 5 2 5 0 0 O T H f l N T / R E C / D E L S E - $ 1 9 , 0 2 2 - $ 3 0 6 - $ 4 , 6 8 0 - $ 1 , 4 7 0 - $ 7 , 9 9 4 - $ 1 , 2 0 9 - $ 3 , 2 8 8 - $ 7 6 $ 55 5 2 5 0 0 T o t a l - $ 1 9 , 0 2 2 - $ 3 0 6 - $ 4 , 6 8 0 - $ 1 , 4 7 0 - $ 7 , 9 9 4 - $ 1 , 2 0 9 - $ 3 , 2 8 8 - $ 7 6 $ 55 5 5 5 0 0 I P P E N E R G Y P U R C H S G $ 2 5 , 6 1 2 $ 4 3 9 $ 6 , 7 5 7 $ 2 , 0 9 1 $ 1 0 , 8 5 6 $ 1 , 4 1 1 $ 3 , 9 5 9 $ 9 8 $ 55 5 5 5 0 0 T o t a l $ 2 5 , 6 1 2 $ 4 3 9 $ 6 , 7 5 7 $ 2 , 0 9 1 $ 1 0 , 8 5 6 $ 1 , 4 1 1 $ 3 , 9 5 9 $ 9 8 $ 55 5 6 2 0 0 T R A D I N G . N E T T E D - L O S S S G $ 1 , 8 0 2 $ 3 1 $ 4 7 5 $ 1 4 7 $ 7 6 4 $ 9 9 $ 2 7 9 $ 7 $ 55 5 6 2 0 0 T o t a l $ 1 , 8 0 2 $ 3 1 $ 4 7 5 $ 1 4 7 $ 7 6 4 $ 9 9 $ 2 7 9 $ 7 $ 55 5 6 3 0 0 F I R M E N E R G Y P U R C H S G $ 5 9 , 3 0 6 $ 1 , 0 1 7 $ 1 5 , 6 4 6 $ 4 , 8 4 3 $ 2 5 , 1 3 9 $ 3 , 2 6 7 $ 9 , 1 6 8 $ 2 2 6 $ 55 5 6 3 0 0 T o t a l $ 5 9 , 3 0 6 $ 1 , 0 1 7 $ 1 5 , 6 4 6 $ 4 , 8 4 $ 2 5 , 1 3 9 $ 3 , 2 6 7 $ 9 , 1 6 8 $ 2 2 6 $ 55 5 6 4 0 0 F I R M D E M A N D P U R C H S G $ 9 , 9 2 1 $ 1 7 0 $ 2 , 6 1 7 $ 8 1 0 $ 4 , 2 0 5 $ 5 4 6 $ 1 , 5 3 4 $ 3 8 $ 55 5 6 4 0 0 T o t a l $ 9 , 9 2 1 $ 1 7 0 $ 2 , 6 1 7 $ 8 1 0 $ 4 , 2 0 5 $ 5 4 6 $ 1 , 5 3 4 $ 3 8 $ 55 5 6 5 0 0 P R E - M E R G F I R M P U R C S E $ 6 5 , 5 8 5 $ 1 , 0 5 4 $ 1 6 , 1 3 6 $ 5 , 0 7 0 $ 2 7 , 5 6 0 $ 4 , 1 7 0 $ 1 1 , 3 3 5 $ 2 6 0 $ 55 5 6 5 0 0 To t a l $ 6 5 , 5 8 5 $ 1 , 0 5 4 $ 1 6 , 1 3 6 $ 5 , 0 7 0 $ 2 7 , 5 6 0 $ 4 , 1 7 0 $ 1 1 , 3 3 5 $ 2 6 0 $ 55 5 6 6 0 0 P R E - M E R G D E M P . P P L S G $ 4 8 , 1 7 8 $ 8 2 6 $ 1 2 , 7 1 0 $ 3 , 9 3 4 $ 2 0 , 4 2 2 $ 2 , 6 5 4 $ 7 , 4 4 8 $ 1 8 4 $ 55 5 6 6 0 0 T o t a l $ 4 8 , 1 7 8 $ 8 2 6 $ 1 2 , 7 1 0 $ 3 , 9 3 4 $ 2 0 , 4 2 2 $ 2 , 6 5 4 $ 7 , 4 4 8 $ 1 8 4 $ 55 5 6 7 0 0 P O S T - M E R G F I R M P U R S G $ 3 9 1 , 9 2 0 $ 6 , 7 1 9 $ 1 0 3 , 3 9 6 $ 3 2 , 0 0 5 $ 1 6 6 , 1 2 8 $ 2 1 , . 5 8 9 $ 6 0 , 5 8 9 $ 1 , 4 9 5 $ 55 5 6 7 0 0 T o t a l $ 3 9 1 , 9 2 0 $ 6 , 7 1 9 $ 1 0 3 , 3 9 6 $ 3 2 , 0 0 5 $ 1 6 6 , 1 2 8 $ 2 1 , 5 8 9 $ 6 0 , 5 8 9 $ 1 , 4 9 5 $ 55 5 6 8 0 0 P R E - M E R G D E M P - U P L S G $ 5 , 1 2 7 $ 8 8 $ 1 , 3 5 3 $ 4 1 9 $ 2 , 1 7 3 $ 2 8 2 $ 7 9 3 $ 2 0 $ 55 5 6 8 0 0 T o t a l $ 5 , 1 2 7 $ 8 8 $ 1 , 3 5 3 $ 4 1 9 $ 2 , 1 7 3 $ 2 8 2 $ 7 9 3 $ 2 0 $ 55 5 6 9 0 0 P R E - M R G E N E R G Y - U P L S E $ 3 3 , 1 2 9 $ 5 3 3 $ 8 , 1 5 1 $ 2 . 5 6 1 $ 1 3 , 9 2 2 $ 2 , 1 0 6 $ 5 , 7 2 6 $ 1 3 2 $ 55 5 6 9 0 0 T o t a l $ 3 3 , 1 2 9 $ 5 3 3 $ 8 , 1 5 1 $ 2 , 5 6 1 $ 1 3 , 9 2 2 $ 2 , 1 0 6 $ 5 , 7 2 6 $ 1 3 2 $ 55 5 8 0 0 0 P U R P W R - U N D R C A P L E A S G $ 5 , 0 0 0 $ 8 6 $ 1 , 3 1 9 $ 4 0 8 $ 2 , 1 1 9 $ 2 7 5 $ 7 7 3 $ 1 9 $ 55 5 8 0 0 0 T o t a l $ 5 , 0 0 0 $ 8 6 $ 1 , 3 1 9 $ 4 0 8 $ 2 , 1 1 9 $ 2 7 5 $ 7 7 3 $ 1 9 $ 55 6 0 0 0 0 S Y S C T R L & L D D I S P S G $ 1 , 5 1 4 $ 2 6 $ 4 0 0 $ 1 2 4 $ 6 4 2 $ 8 3 $ 2 3 4 $ 6 $ 55 6 0 0 0 0 T o t a l $ 1 , 5 1 4 $ 2 6 $ 4 0 0 $ 1 2 4 $ 6 4 2 $ 8 3 $ 2 3 4 $ 6 $ 55 7 0 0 0 0 O T H E R E X P E N S E S S G $ 4 8 , 8 1 1 $ 8 3 7 $ 1 2 , 8 7 7 $ 3 , 9 8 6 $ 2 0 , 6 9 0 $ 2 , 6 8 9 $ 7 , 5 4 6 $ 1 8 6 $ 55 7 0 0 0 0 T o t a l $ 4 8 , 8 1 1 $ 8 3 7 $ 1 2 , 8 7 7 $ 3 , 9 8 6 $ 2 0 , 6 9 0 $ 2 , 6 8 9 $ 7 , 5 4 6 $ 1 8 6 $ 55 7 3 0 0 0 O T H E R E X P E N S E S - D S M I S G $ 7 0 $ 1 $ 1 8 $ 6 $ . 3 0 $ 4 $ 1 1 $ $ 55 7 3 0 0 0 T o t a l $ 7 0 $ 1 $ 1 8 $ 6 $ 3 0 $ 4 $ 1 1 $ $ 55 7 8 0 0 0 O T H E X P - C H O L L A R E G I D U - $ 3 3 $ $ $ $ - $ 3 3 $ $ $ 55 7 8 0 0 0 O T H E X P - C H O L L A R E G O R - $ 5 4 $ - $ 5 4 $ $ $ $ $ $ 55 7 8 0 0 0 O T H E X P - C H O L L A R E G S G C T $ 1 , 1 2 2 $ 1 9 $ 2 9 7 $ 9 2 $ 4 7 8 $ 6 2 $ 1 7 4 $ $ 55 7 8 0 0 0 O T H E X P - C H O L L A R E G W A - $ 9 7 $ $ - $ 9 7 $ $ $ $ $ 55 7 8 0 0 0 T o t a l $ 9 3 9 $ 1 9 $ 2 4 3 - $ 5 $ 4 7 8 $ 2 9 $ 1 7 4 $ $ 56 0 0 0 0 0 O P E R S U P E R V & E N G S G $ 6 , 0 8 9 $ 1 0 4 $ 1 , 6 0 6 $ 4 9 7 $ 2 , 5 8 1 $ 3 3 5 $ 9 4 1 $ 2 3 $ 90 f 2 0 ~~ ~ \ ~ ~ ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A l l o c T o t a i - - - c a ¡ r - O r e g o n W a s h U t a h I d a h o W y . A I I F E R C O t h e r 56 0 0 0 0 0 T o t a l $ 6 . 0 8 9 $ 1 0 4 $ 1 , 6 0 6 $ 4 9 7 $ 2 . 5 8 1 $ 3 3 5 $ 9 4 1 $ 2 3 $ 56 1 2 0 0 0 L D - M O N I T O R & O P E R S G $ 8 , 3 4 7 $ 1 4 3 $ 2 , 2 0 2 $ 6 8 2 $ 3 , 5 3 8 $ 4 6 0 $ 1 , 2 9 0 $ 3 2 $ 56 1 2 0 0 0 T o t a l $ 8 , 3 4 7 $ 1 4 3 $ 2 , 2 0 2 $ 6 8 2 $ 3 , 5 3 8 $ 4 6 0 $ 1 , 2 9 0 $ 3 2 $ 56 1 3 0 0 0 L D - T R A N S S V C & S C H S G $ $ $ $ $ $ $ $ 56 1 3 0 0 0 T o t a l $ $ $ $ $ $ $ $ $ 56 1 6 0 0 0 T R A N S S V C S T U D I E S S G $ 7 7 $ 1 $ 2 0 $ 6 $ 3 2 $ 4 $ 1 2 $ $ 56 1 6 0 0 0 T o t a l $ 7 7 $ 1 $ 2 0 $ 6 $ 3 2 $ 4 $ 1 2 $ $ 56 1 7 0 0 0 G E N I N T E R C N C T S T U D S G $ 9 0 0 $ 1 5 $ 2 3 7 $ 7 3 $ 3 8 1 $ 5 0 $ 1 3 9 $ 3 $ 56 1 7 0 0 0 T o t a l $ 9 0 0 $ 1 5 $ 2 3 7 $ 7 3 $ 3 8 1 $ 5 0 $ 1 3 9 $ 3 $ 56 2 0 0 0 0 S T A T I O N E X P ( T R A N S ) S G $ 1 , 5 0 6 $ 2 6 $ 3 9 7 $ 1 2 3 $ 6 3 9 $ 8 3 $ 2 3 3 $ 6 $ 56 2 0 0 0 0 T o t a l $ 1 , 5 0 6 $ 2 6 $ 3 9 7 $ 1 2 3 $ 6 3 9 $ 8 3 $ 2 3 3 $ 6 $ 56 3 0 0 0 0 O V E R H E A D L I N E E X P S G $ 2 4 5 $ 4 $ 6 5 $ 2 0 $ 1 0 4 $ 1 4 $ 3 8 $ 1 $ 56 3 0 0 0 0 T o t a l $ 2 4 5 $ 4 $ 6 5 $ 2 0 $ 1 0 4 $ 1 4 $ 3 8 $ 1 $ 56 5 0 0 0 0 T R N S E L E C B Y O T H R S S G $ 2 , 6 9 0 $ 4 6 $ 7 1 0 $ 2 2 0 $ 1 , 1 4 0 $ 1 4 8 $ 4 1 6 $ 1 0 $ 56 5 0 0 0 0 T o t a l $ 2 , 6 9 0 $ 4 6 $ 7 1 0 $ 2 2 0 $ 1 . 1 4 0 $ 1 4 8 $ 4 1 6 $ 1 0 $ 56 5 1 0 0 0 S f T F I R M W H E E L I N G S G $ 1 1 , 8 0 6 $ 2 0 2 $ 3 , 1 1 5 $ 9 6 4 $ 5 , 0 0 5 $ 6 5 0 $ 1 , 8 2 5 $ 4 5 $ 56 5 1 0 0 0 T o t a l $ 1 1 . 8 0 6 $ 2 0 2 $ 3 . 1 1 5 $ 9 6 4 $ 5 , 0 0 5 $ 6 5 0 $ 1 . 8 2 5 $ 4 5 $ 56 5 2 5 0 0 N O N - F I R M W H E E L E X P S E $ 1 , 1 4 3 $ 1 8 $ 2 8 1 $ 8 8 $ 4 8 0 $ 7 3 $ 1 9 8 $ 5 $ 56 5 2 5 0 0 T o t a l $ 1 , 1 4 3 $ 1 8 $ 2 8 1 $ 8 8 $ 4 8 0 $ 7 3 $ 1 9 8 $ 5 $ 56 5 2 6 0 0 P R E - M E R G F R M W - P P L S G $ 2 9 , 9 3 4 $ 5 1 3 $ 7 , 8 9 7 $ 2 , 4 4 4 $ 1 2 , 6 8 8 $ 1 , 6 4 9 $ 4 , 6 2 8 $ 1 1 4 $ 56 5 2 6 0 0 T o t a l $ 2 9 , 9 3 4 $ 5 1 3 $ 7 , 8 9 7 $ 2 . 4 4 $ 1 2 . 6 8 8 $ 1 . 6 4 9 $ 4 , 6 2 8 $ 1 1 4 $ 56 5 2 7 0 0 P R E - M E R 8 W H E E L - U P L S G $ 8 2 0 $ 1 4 $ 2 1 6 $ 6 7 $ 3 4 8 $ 4 5 $ 1 2 7 $ 3 $ 56 5 2 7 0 0 T o t a l $ 8 2 0 $ 1 4 $ 2 1 6 $ 6 7 $ 3 4 8 $ 4 5 $ 1 2 7 $ 3 $ 56 5 4 6 0 0 P O S T - M R 8 W H E E L E X P S G $ 7 0 , 7 6 7 $ 1 , 2 1 3 $ 1 8 , 6 7 0 $ 5 , 7 7 9 $ 2 9 , 9 9 7 $ 3 , 8 9 8 $ 1 0 , 9 4 0 $ 2 7 0 $ 56 5 4 6 0 0 T o t a l $ 7 0 , 7 6 7 $ 1 . 2 1 3 $ 1 8 . 6 7 0 $ 5 , 7 7 9 $ 2 9 , 9 9 7 $ 3 . 8 9 8 $ 1 0 . 9 4 0 $ 2 7 0 $ 56 6 0 0 0 0 M I S C T R A N S E X P E N S E S 8 $ 2 , 3 9 3 $ 4 1 $ 6 3 1 $ 1 9 5 $ 1 , 0 1 4 $ 1 3 2 $ 3 7 0 $ 9 $ 56 6 0 0 0 0 T o t a l $ 2 , 3 9 3 $ 4 1 $ 6 3 1 $ 1 9 5 $ 1 . 0 1 4 $ 1 3 2 $ 3 7 0 $ 9 $ 56 7 0 0 0 0 R E N T S - T R N S M I S S I O N S 8 $ 1 , 6 5 7 $ 2 8 $ 4 3 7 $ 1 3 5 $ 7 0 2 $ 9 1 $ 2 5 6 $ 6 $ 56 7 0 0 0 0 T o t a l $ 1 , 6 5 7 $ 2 8 $ 4 3 7 $ 1 3 5 $ 7 0 2 $ 9 1 $ 2 5 6 $ 6 $ 56 8 0 0 0 0 M N T S U P E R V & E N G S G $ 3 5 $ 1 $ 9 $ 3 $ 1 5 $ 2 $ 5 $ $ 56 8 0 0 0 0 T o t a l $ 3 5 $ 1 $ 9 $ 3 $ 1 5 $ 2 $ 5 $ $ 56 9 0 0 0 0 M A I N T O F S T R U C T U R E S G $ 1 $ $ $ $ $ $ $ $ 56 9 0 0 0 0 T o t a l $ 1 $ $ $ $ $ $ $ $ 56 9 1 0 0 0 M A I N T - C O M P H W T R A N S S 8 $ 8 0 $ 1 $ 2 1 $ 6 $ 3 4 $ 4 $ 1 2 $ $ 56 9 1 0 0 0 T o t a l $ 8 0 $ 1 $ 2 1 $ 6 $ 3 4 $ 4 $ 1 2 $ $ 56 9 2 0 0 0 M A I N T - C O M P S W T R A N S S G $ 9 7 5 $ 1 7 $ 2 5 7 $ 8 0 $ 4 1 3 $ 5 4 $ 1 5 1 $ 4 $ 56 9 2 0 0 0 T o t a l $ 9 7 5 $ 1 7 $ 2 5 7 $ 8 0 $ 4 1 3 $ 5 4 $ 1 5 1 $ 4 $ 10 o f 2 0 ~~ ~ \ ~ ~ O U N T A I N Op e r a t i o n s & M a i n t e n a n c e E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y . A I I F E R C O t h e r 56 9 3 0 0 0 M A I N T - C O M E Q P T R A N S S G $ 3 , 0 0 6 $ 5 2 $ 7 9 3 $ 2 4 5 $ 1 , 2 7 4 $ 1 6 6 $ 4 6 5 $ 1 1 $ 56 9 3 0 0 0 T o t a l $ 3 , 0 0 6 $ 5 2 $ 7 9 3 $ 2 4 5 $ 1 , 2 7 4 $ 1 6 6 $ 4 6 5 $ 1 1 $ 57 0 0 0 0 0 M A l NT S T A T I O N E Q I P S G $ 1 0 , 5 5 0 $ 1 8 1 $ 2 , 7 8 3 $ 8 6 2 $ 4 , 4 7 2 $ 5 8 1 $ 1 , 6 3 1 $ 4 0 $ 57 0 0 0 0 0 T o t a l $ 1 0 , 5 5 0 $ 1 8 1 $ 2 , 7 8 3 $ 8 6 2 $ 4 , 4 7 2 $ 5 8 1 $ 1 , 6 3 1 $ 4 0 $ 57 1 0 0 0 0 M A I N T O V H D L l N E S S G $ 1 9 , 6 2 0 $ 3 3 6 $ 5 , 1 7 6 $ 1 , 6 0 2 $ 8 , 3 1 7 $ 1 , 0 8 1 $ 3 , 0 3 3 $ 7 5 $ 57 1 0 0 0 0 T o t a l $ 1 9 , 6 2 0 $ 3 3 6 $ 5 , 1 7 6 $ 1 , 6 0 2 $ 8 , 3 1 7 $ 1 , 0 8 1 $ 3 , 0 3 3 $ 7 5 $ 57 2 0 0 0 0 M N T U N D E R G R D L I N E S S G $ 5 2 $ 1 $ 1 4 $ 4 $ 2 2 $ 3 . $ 8 $ $ 57 2 0 0 0 0 T o t a l $ 5 2 $ 1 $ 1 4 $ 4 $ 2 2 $ 3 $ 8 $ $ 57 3 0 0 0 0 M N T M S C T R A N S P L N T S G $ 1 8 2 $ 3 $ 4 8 $ 1 5 $ 7 7 $ 1 0 $ 2 8 $ 1 $ 57 3 0 0 0 0 T o t a l $ 1 8 2 $ 3 $ 4 8 $ 1 5 $ 7 7 $ 1 0 $ 2 8 $ 1 $ 58 0 0 0 0 0 O P E R S U P E R V & E N G C A $ 2 8 $ 2 8 $ $ $ $ $ $ $ 58 0 0 0 0 0 O P E R S U P E R V & E N G L O U $ 8 2 $ $ $ $ $ 8 2 $ $ $ 58 0 0 0 0 0 O P E R S U P E R V & E N G O R $ $ $ $ $ $ $ $ $ 58 0 0 0 0 0 O P E R S U P E R V & E N G S N P D $ 1 8 , 6 4 2 $ 6 6 0 $ 5 , 2 8 1 $ 1 , 2 2 0 $ 8 , 8 3 9 $ 8 6 0 $ 1 , 7 8 1 $ $ 58 0 0 0 0 0 O P E R S U P E R V & E N G U T $ 6 4 2 $ $ $ $ 6 4 2 $ $ $ $ 58 0 0 0 0 0 O P E R S U P E R V & E N G W A $ 2 7 $ $ $ 2 7 $ $ $ $ $ 58 0 0 0 0 0 O P E R S U P E R V & E N G W Y P $ 1 0 7 $ $ $ $ $ $ 1 0 7 $ $ 58 0 0 0 0 0 O P E R S U P E R V & E N G W Y U $ 1 2 6 $ $ $ $ . $ $ 1 2 6 $ $ 58 0 0 0 0 0 T o t a l $ 1 9 , 6 5 4 $ 6 8 9 $ 5 , 2 8 1 $ 1 , 2 4 7 $ 9 , 4 8 1 $ 9 4 2 $ 2 , 0 1 4 $ $ 58 1 0 0 0 0 L O A D D I S P A T C H I N G S N P D $ 1 3 , 4 4 0 $ 4 7 6 $ 3 , 8 0 7 $ 8 8 0 $ 6 , 3 7 2 $ 6 2 0 $ 1 , 2 8 4 / $ $ 58 1 0 0 0 0 T o t a l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o t a l $ 3 , 8 8 0 $ 1 2 9 $ 1 , 1 0 2 $ 3 4 6 $ 1 , 6 8 0 $ 2 1 0 $ 4 1 4 $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S C A $ 4 9 3 $ 4 9 3 $ $ $ $ $ $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S L O U $ 3 0 2 $ $ $ $ $ 3 0 2 $ $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S O R $ 2 , 8 2 5 $ $ 2 , 8 2 5 $ $ $ $ $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S S N P D $ 1 8 $ 1 $ 5 $ 1 $ 8 $ 1 $ 2 $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S U T $ 1 , 3 5 8 $ $ $ $ 1 , 3 5 8 $ $ $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S W A $ 4 2 8 $ $ $ 4 2 8 $ $ $ $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S W Y P $ 2 6 5 $ $ $ $ $ $ 2 6 5 $ $ 58 3 0 0 0 0 O V H D L I N E E X P E N S E S W Y U $ 1 0 7 $ $ $ $ $ $ 1 0 7 $ $ 11 o f 2 0 z- ~Z :Jo ~ ~ )-rt§ :: w ~ u~oo5irta.~~ -o'j:il G)o "8t: 0) QG) 0 -c.o e )( C' a.W .."C... 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A I I FE R C 40 3 0 0 0 0 31 0 2 0 0 0 LA N D RIG H T S SG $8 2 5 $1 4 $2 1 8 $6 7 $3 5 0 $4 5 $1 2 8 $3 40 3 0 0 0 0 31 0 2 0 0 0 LA N D R I G H T S SS G C H $3 5 $1 $1 0 $3 $1 5 $2 $6 $ 31 0 2 0 0 0 T o t a l $8 6 0 $1 5 $2 2 7 $7 0 $3 6 4 $4 7 $1 3 3 $3 40 3 0 0 0 0 31 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG $1 3 , 9 2 1 $2 3 9 $3 , 6 7 3 $1 , 1 3 7 $5 , 9 0 1 $7 6 7 $2 , 1 5 2 $5 3 40 3 0 0 0 0 31 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SS G C H $8 9 5 $1 5 $2 4 2 $7 4 $3 7 2 $4 9 $1 4 0 $3 31 1 0 0 0 0 T o t a l $1 4 , 8 1 6 $2 5 4 $3 , 9 1 5 $1 , 2 1 1 $6 , 2 7 2 $8 1 6 $2 , 2 9 2 $5 6 40 3 0 0 0 0 31 2 0 0 0 0 BO I L E R P L A N T E Q U I P M E N T SG $6 2 , 3 3 1 $1 , 0 6 9 $1 6 , 4 4 $5 , 0 9 0 $2 6 , 4 2 1 $3 , 4 3 4 $9 , 6 3 6 $2 3 8 40 3 0 0 0 0 31 2 0 0 0 0 BO I L E R P L A N T E Q U I P M E N T SS G C H $4 , 8 5 5 $8 3 $1 , 3 1 3 $4 0 1 $2 , 0 1 6 $2 6 5 $7 5 9 $1 8 31 2 0 0 0 0 T o t a l $6 7 , 1 8 6 $1 , 1 5 2 $1 7 , 7 5 8 $5 , 4 9 1 $2 8 , 4 3 7 $3 , 6 9 8 $1 0 , 3 9 5 $2 5 6 40 3 0 0 0 0 31 4 0 0 0 0 TU R B O G E N E R A T O R U N I T S SG $1 8 , 8 0 4 $3 2 2 $4 , 9 6 1 $1 , 5 3 6 $7 , 9 7 1 $1 , 0 3 6 $2 , 9 0 7 $7 2 40 3 0 0 0 0 31 4 0 0 0 0 TU R B O G E N E R A T O R U N I T S SS G C H $1 , 0 9 0 $1 9 $2 9 5 $9 0 $4 5 2 $5 9 $1 7 0 $4 31 4 0 0 0 0 T o t a l $1 9 , 8 9 4 $3 4 1 $5 , 2 5 6 $1 , 6 2 6 $8 , 4 2 3 $1 , 0 9 5 $3 , 0 7 7 $7 6 40 3 0 0 0 0 31 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG $5 , 1 3 3 $8 8 $1 . 3 5 4 $4 1 9 $2 , 1 7 6 $2 8 3 $7 9 3 $2 0 40 3 0 0 0 0 31 5 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SS G C H $8 5 0 $1 5 $2 3 0 $7 0 $3 5 3 $4 6 $1 3 3 $3 31 5 0 0 0 0 T o t a l $5 , 9 8 2 $1 0 3 $1 , 5 8 $4 8 9 $2 , 5 2 8 $3 2 9 $9 2 6 $2 3 40 3 0 0 0 0 31 5 7 0 0 0 AC C E S S O R Y E L E C T R I C . E Q U I P - S U P V & A L A R M SG $1 $ $ $ $ $ $ $ 31 5 7 0 0 0 T o t a l $1 $ $ $ $ $ $ $ 40 3 0 0 0 0 31 6 0 0 0 0 MIS C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T SG $6 8 9 $1 2 $1 8 2 $5 6 $2 9 2 $3 8 $1 0 6 $3 40 3 0 0 0 0 31 6 0 0 0 0 MIS C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T SS G C H $6 1 $1 $1 6 $5 $2 5 $3 $1 0 $ 31 6 0 0 0 0 T o t a l $7 5 0 $1 3 $1 9 8 $6 1 $3 1 7 $4 1 $1 1 6 $3 40 3 0 0 0 0 33 0 2 0 0 0 LA N D R I G H T S SG - P $9 0 $2 $2 4 $7 $3 8 $5 $1 4 $ 40 3 0 0 0 0 33 0 2 0 0 0 LA N D R I G H T S SG - U $1 $ $ $ $1 $ $ $ 33 0 2 0 0 0 T o t a l $9 1 $2 $2 4 $7 $3 9 $5 $1 4 $ 40 3 0 0 0 0 33 0 3 0 0 0 WA T E R R I G H T S SG - U $2 $ $ $ $1 $ $ $ 33 0 3 0 0 0 T o t a l $2 $ $ $ $1 $ $ $ 40 3 0 0 0 0 33 0 4 0 0 0 FL O O D R I G H T S SG - P $4 $ $1 $ $2 $ $1 $ 40 3 0 0 0 0 33 0 4 0 0 0 FL O O D R I G H T S SG - U $2 $ $1 $ $1 $ $ $ 33 0 4 0 0 0 T o t a l $6 $ $2 $ $3 $ $1 $ 40 3 0 0 0 0 33 0 5 0 0 0 LA N D R I G H T S - F I S H I W I L D L I F E SG - P $3 $ $1 $ $1 $ $ $ 33 0 5 0 0 0 T o t a l $3 $ $1 $ $1 $ $ $ 40 3 0 0 0 0 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - P $ $ $ $ $ $ $ $ 40 3 0 0 0 0 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - U $1 8 4 $3 $4 9 $1 5 $7 8 $1 0 $2 8 $1 33 1 0 0 0 0 T o t a l $1 8 4 $3 $4 9 $1 5 $7 8 $1 0 $2 8 $1 40 3 0 0 0 0 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - P $8 9 2 $1 5 $2 3 5 $7 3 $3 7 8 $4 9 $1 3 8 $3 40 3 0 0 0 0 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - U $8 3 $1 $2 2 $7 $3 5 $5 $1 3 $ 33 1 1 0 0 0 T o t a l $9 7 5 $1 7 $2 5 7 $8 0 $4 1 3 $5 4 $1 5 1 $4 40 3 0 0 0 0 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H I W I L D L I F E SG - P $3 6 7 $6 $9 7 $3 0 $1 5 6 $2 0 $5 7 $1 40 3 0 0 0 0 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H l I L D L l F E SG - U $1 0 $ $3 $1 $4 $1 $2 $ 33 1 2 0 0 0 T o t a l $3 7 8 $6 $1 0 0 $3 1 $1 6 0 $2 1 $5 8 $1 40 3 0 0 0 0 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - P $2 1 9 $4 $5 8 $1 8 $9 3 $1 2 $3 4 $1 40 3 0 0 0 0 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - U $6 6 $1 $1 7 $5 $2 8 $4 $1 0 $ 10 f 1 0 ~~ ~ ~ \ ~ ~ O U N T A I N De p r e c i a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y . A I I F E R C 33 1 3 0 0 0 T o t a l $ 2 8 5 $ 5 $ 7 5 $ 2 3 $ 1 2 1 $ 1 6 $ 4 $ 1 40 3 0 0 0 0 3 3 2 0 0 0 0 " R E S E R V O I R S , D A M S & W A T E R W A Y S " S G - P $ 3 9 $ 1 $ 1 0 $ 3 $ 1 7 $ 2 $ 6 $ 40 3 0 0 0 0 3 3 2 0 0 0 0 " R E S E R V O I R S , D A M S & W A T E R W A Y S " S G - U $ 5 4 7 $ 9 $ 1 4 4 $ 4 5 $ 2 3 2 $ 3 0 $ 8 5 $ 2 33 2 0 0 0 0 T o t a l $ 5 8 6 $ 1 0 $ 1 5 5 $ 4 8 $ 2 4 8 $ 3 2 $ 9 1 $ 2 40 3 0 0 0 0 3 3 2 1 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " S G - P $ 4 , 0 9 7 $ 7 0 $ 1 , 0 8 1 $ 3 3 5 $ 1 , 7 3 7 $ 2 2 6 $ 6 3 3 $ 1 6 40 3 0 0 0 0 3 3 2 1 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " S G - U $ 8 3 8 $ 1 4 $ 2 2 1 $ 6 8 $ 3 5 5 $ 4 6 $ 1 3 0 $ 3 33 2 1 0 0 0 T o t a l $ 4 , 9 3 5 $ 8 5 $ 1 , 3 0 2 $ 4 0 3 $ 2 , 0 9 2 $ 2 7 2 $ 7 6 3 $ 1 9 40 3 0 0 0 0 3 3 2 2 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - F I S H I W I L D L I F S G - P $ 2 4 0 $ 4 $ 6 3 $ 2 0 $ 1 0 2 $ 1 3 $ 3 7 $ 1 40 3 0 0 0 0 3 3 2 2 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S ~ F I S H I W I L D L I F S G - U $ 1 5 $ $ 4 $ 1 $ 6 $ 1 $ 2 $ 33 2 2 0 0 0 T o t a l $ 2 5 5 $ 4 $ 6 7 $ 2 1 $ 1 0 8 $ 1 4 $ 3 9 $ 1 40 3 0 0 0 0 3 3 2 3 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " S G - P $ 1 4 $ $ 4 $ 1 $ 6 $ 1 $ 2 $ 40 3 0 0 0 0 3 3 2 3 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T I O N " S G - U $ 2 $ $ 1 $ $ 1 $ $ $ 33 2 3 0 0 0 T o t a l $ 1 6 $ $ 4 $ 1 $ 7 $ 1 $ 2 $ 40 3 0 0 0 0 3 3 3 0 0 0 0 " W A T E R W H E E L S , T U R B & G E N E R A T O R S " S G - P $ 1 , 3 7 7 $ 2 4 $ 3 6 3 $ 1 1 2 $ 5 8 4 $ 7 6 $ 2 1 3 $ 5 40 3 0 0 0 0 3 3 3 0 0 0 0 " W A T E R W H E E L S , T U R a & G E N E R A T O R S " S G - U $ 9 9 4 $ 1 7 $ 2 6 2 $ 8 1 $ 4 2 1 $ 5 5 $ 1 5 4 $ 4 33 3 0 0 0 0 T o t a l $ 2 , 3 7 1 $ 4 1 $ 6 2 6 $ 1 9 4 $ 1 , 0 0 5 $ 1 3 1 $ 3 6 7 $ 9 40 3 0 0 0 0 3 3 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G - P $ 1 , 0 2 6 $ 1 8 $ 2 7 1 $ 8 4 $ 4 3 5 $ 5 7 . $ 1 5 9 $ 4 40 3 0 0 0 0 3 3 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G - U $ 3 1 1 $ 5 $ 8 2 $ 2 5 $ 1 3 2 $ 1 7 $ 4 8 $ 1 33 4 0 0 0 0 T o t a l $ 1 , 3 3 7 $ 2 3 $ 3 5 3 $ 1 0 9 $ 5 6 7 $ 7 4 $ 2 0 7 $ 5 40 3 0 0 0 0 3 3 4 7 0 0 0 A C C E S S O R Y EL E C T EQ U I P - S U P V & AL A R M S G - P $ 7 4 $ 1 $ 1 9 $ 6 $ 3 1 $ 4 $ 1 1 $ 40 3 0 0 0 0 3 3 4 7 0 0 0 A C C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M S G - U $ 1 $ $ $ $ 1 $ $ $ 33 4 7 0 0 0 T o t a l $ 7 5 $ 1 $ 2 0 $ 6 $ 3 2 $ 4 $ 1 2 $ 40 3 0 0 0 0 3 3 5 0 0 0 0 M I S C P O W E R P L A N T E Q U I P S G - U $ 6 $ $ 1 $ $ 2 $ $ 1 $ 33 5 0 0 0 0 T o t a l $ 6 $ $ 1 $ $ 2 $ $ 1 $ 40 3 0 0 0 0 3 3 5 1 0 0 0 M I S C P O W E R P L A N T E Q U I P - P R O D U C T I O N S G - P $ 4 1 $ 1 $ 1 1 $ 3 $ 1 8 $ 2 $ 6 $ 33 5 1 0 0 0 T o t a l $ 4 1 $ 1 $ 1 1 $ 3 $ 1 8 $ 2 $ 6 $ 40 3 0 0 0 0 3 3 5 2 0 0 0 M I S C P O W E R P L A N T E Q U I P - F I S H & W I L D L I F E S G - P $ 1 $ $ $ $ $ $ $ 33 5 2 0 0 0 T o t a l $ 1 $ $ $ $ $ $ $ 40 3 0 0 0 0 3 3 5 3 0 0 0 M I S C P O W E R P L A N T E Q U I P - R E C R E A T I O N S G - P $ $ $ $ $ $ $ $ 33 5 3 0 0 0 T o t a l $ $ $ $ $ $ $ $ 40 3 0 0 0 0 3 3 6 0 0 0 0 " R O A D S , R A I L R O A D S & B R I D G E S . S G . p $ 2 7 4 $ 5 $ 7 2 $ 2 2 $ 1 1 6 $ 1 5 $ 4 2 $ 1 40 3 0 0 0 0 3 3 6 0 0 0 0 " R O A D S , R A I L R O A D S & B R I D G E S . S G - U $ 4 4 $ 1 $ 1 1 $ 4 $ 1 8 $ 2 $ 7 $ 33 6 0 0 0 0 T o t a l $ 3 1 8 $ 5 $ 8 4 $ 2 6 $ 1 3 5 $ 1 7 $ 4 9 $ 1 40 3 0 0 0 0 3 4 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G $ 3 , 7 8 0 $ 6 5 $ 9 9 7 $ 3 0 9 $ 1 , 6 0 2 $ 2 0 8 $ 5 8 4 $ 1 4 40 3 0 0 0 0 3 4 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S S G C T $ 1 3 6 $ 2 $ 3 3 $ 1 1 $ 6 2 $ 7 $ 1 9 $ 1 34 1 0 0 0 0 T o t a l $ 3 , 9 1 6 $ 6 7 $ 1 , 0 3 0 $ 3 1 9 $ 1 , 6 6 5 $ 2 1 6 $ 6 0 4 $ 1 5 40 3 0 0 0 0 3 4 2 0 0 0 0 " F U E L H O L D E R S , P R O D U C E R S , A C C E S . S G $ 2 2 8 $ 4 $ 6 0 $ 1 9 $ 9 7 $ 1 3 $ 3 5 $ 1 40 3 0 0 0 0 3 4 2 0 0 0 0 " F U E L H O L D E R S , P R O D U C E R S , A C C E S " S S G C T $ 7 6 $ 1 $ 1 8 $ 6 $ 3 5 $ 4 $ 1 1 $ 34 2 0 0 0 0 T o t a l $ 3 0 4 $ 5 $ 7 9 $ 2 5 $ 1 3 1 $ 1 7 $ 4 6 $ 1 40 3 0 0 0 0 . 3 4 3 0 0 0 0 P R I M E M O V E R S S G $ 7 6 , 1 2 4 $ 1 , 3 0 5 $ 2 0 , 0 8 3 $ 6 , 2 1 6 $ 3 2 , 2 6 8 $ 4 , 1 9 3 $ 1 1 , 7 6 8 $ 2 9 0 40 3 0 0 0 0 3 4 3 0 0 0 0 P R I M E M O V E R S S S G C T $ 1 , 7 1 9 $ 2 9 $ 4 1 8 $ 1 3 6 $ 7 8 9 $ 9 3 $ 2 4 6 $ 8 2 o f 1 0 ~~ J t ~ ~ ~ O U N T A I N De p r e c i a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A l i o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C 34 3 0 0 0 0 T o t a l $ 7 7 , 8 4 2 $ 1 , 3 3 4 $ 2 0 , 5 0 0 $ 6 , 3 5 2 $ 3 3 , 0 5 6 $ 4 , 2 8 7 $ 1 2 , 0 1 5 $ 2 9 8 34 4 0 0 0 0 G E N E R A T O R S S G $ 8 , 7 2 6 $ 1 5 0 $ 2 , 3 0 2 $ 7 1 3 $ 3 , 6 9 9 $ 4 8 1 $ 1 , 3 4 9 $ 3 3 34 4 0 0 0 0 G E N E R A T O R S S S G C T $ 5 1 6 $ 9 $ 1 2 5 $ 4 1 $ 2 3 7 $ 2 8 $ 7 4 $ 2 34 0 0 0 0 T o t a l $ 9 , 2 4 2 $ 1 5 8 $ 2 , 4 2 7 $ 7 5 3 $ 3 , 9 3 6 $ 5 0 9 $ 1 , 4 2 3 $ 3 6 34 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G $ 5 , 4 5 8 $ 9 4 $ 1 , 4 4 0 $ 4 4 6 $ 2 , 3 1 4 $ 3 0 1 $ 8 4 4 $ 2 1 34 5 0 0 0 0 A C C E S S O R Y E L E C T R I C EQ U I P M E N T S S G C T $ 9 9 $ 2 $ 2 4 $ 8 $ 4 5 $ 5 $ 1 4 $ 34 5 0 0 0 0 T o t a l $ 5 , 5 5 7 $ 9 5 $ 1 , 4 6 4 $ 4 5 4 $ 2 , 3 5 9 $ 3 0 6 $ 8 5 8 $ 2 1 34 6 0 0 0 0 M I S C E L L A N E O U S P W R P L A N T E Q U I P S G $ 2 9 6 $ 5 $ 7 8 $ 2 4 $ 1 2 5 $ 1 6 $ 4 6 $ 1 34 6 0 0 0 0 T o t a l $ 2 9 6 $ 5 $ 7 8 $ 2 4 $ 1 2 5 $ 1 6 $ 4 6 $ 1 35 0 2 0 0 0 L A N D R I G H T S S G $ 8 8 6 $ 1 5 $ 2 3 4 $ 7 2 $ 3 7 5 $ 4 9 $ 1 3 7 $ 3 35 0 2 0 0 0 T o t a l $ 8 8 6 $ 1 5 $ 2 3 4 $ 7 2 $ 3 7 5 $ 4 9 $ 1 3 7 $ 3 35 2 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G $ 9 7 1 $ 1 7 $ 2 5 6 $ 7 9 $ 4 1 2 $ 5 4 $ 1 5 0 $ 4 35 2 0 0 0 0 T o t a l $ 9 7 1 $ 1 7 $ 2 5 6 $ 7 9 $ 4 1 2 $ S 4 $ 1 5 0 $ 4 35 3 0 0 0 0 S T A T I O N E Q U I P M E N T S G $ 1 8 , 4 3 3 $ 3 1 6 $ 4 , 8 6 3 $ 1 . 5 0 5 $ 7 , 8 1 4 $ 1 . 0 1 5 $ 2 . 8 5 0 $ 7 0 35 3 0 0 0 0 T o t a l $ 1 8 , 4 3 $ 3 1 t ! $ 4 , 8 6 3 $ 1 , 5 0 5 $ 7 , 8 1 4 $ 1 , 0 1 5 $ 2 , 8 5 0 $ 7 0 35 3 4 0 0 S T A T I O N E Q U I P M E N T . S T E P - U P T R A N S F O R M E R S S G $ 1 , 8 2 7 $ 3 1 $ 4 8 2 $ 1 4 9 $ 7 7 4 $ 1 0 1 $ 2 8 2 $ 7 35 3 4 0 0 0 T o t a l $ 1 , 8 2 7 $ 3 1 $ 4 8 2 $ 1 4 9 $ 7 7 4 $ 1 0 1 $ 2 8 2 $ 7 35 3 7 0 0 0 S T A T I O N E Q U I P M E N T - S U P E R V I S O R Y & AL A R M S G $ 1 . 9 3 7 $ 3 3 $ 5 1 1 $ 1 5 8 $ 8 2 1 $ 1 0 7 $ 2 9 9 $ 7 35 3 7 0 0 0 T o t a l $ 1 , 9 3 7 $ 3 3 $ 5 1 1 $ 1 5 8 $ 8 2 1 $ 1 0 7 $ 2 9 9 $ 7 35 4 0 0 0 0 T O W E R S AN D FI X T U R E S S G $ 6 . 8 2 7 $ 1 1 7 $ 1 , 8 0 1 $ 5 5 8 $ 2 , 8 9 4 $ 3 7 6 $ 1 . 0 5 5 $ 2 6 35 4 0 0 0 0 T o t a l $ 6 , 8 2 7 $ 1 1 7 $ 1 , 8 0 1 $ 5 5 8 $ 2 , 8 9 4 $ 3 7 6 $ 1 , 0 5 5 $ 2 6 35 5 0 0 0 0 P O L E S A N D F I X T U R E S S G $ 1 4 , 4 5 0 $ 2 4 8 $ 3 , 8 1 2 $ 1 , 1 8 0 $ 6 , 1 2 5 $ 7 9 6 $ 2 . 2 3 4 $ 5 5 35 5 0 0 0 0 T o t a l $ 1 4 , 4 5 0 $ 2 4 8 $ 3 , 8 1 2 $ 1 , 1 8 0 $ 6 , 1 2 5 $ 7 9 6 $ 2 , 2 3 4 $ 5 5 35 6 0 0 0 0 O V E R H E A D C O N D U C T O R S & D E V I C E S S G $ 1 5 . 8 6 1 $ 2 7 2 $ 4 . 1 8 4 $ 1 . 2 9 5 $ 6 , 7 2 3 $ 8 7 4 $ 2 . 4 5 2 $ 6 0 35 6 0 0 0 0 T o t a l $ 1 5 ; 8 6 1 $ 2 7 2 $ 4 , 1 8 4 $ 1 , 2 9 5 $ 6 , 7 2 3 $ 8 7 4 $ 2 , 4 5 2 $ 6 0 35 6 2 0 0 0 C L E A R I N G A N D G R A D I N G S G $ 2 8 3 $ 5 $ 7 5 $ 2 3 $ 1 2 0 $ 1 6 $ 4 $ 1 35 6 2 0 0 0 T o t a l $ 2 8 3 $ 5 $ 7 5 $ 2 3 $ 1 2 0 $ 1 6 $ 4 $ 1 35 7 0 0 0 0 U N D E R G R O U N D C O N D U I T S G $ 5 3 $ 1 $ 1 4 $ 4 $ 2 2 $ 3 $ 8 $ 35 7 0 0 0 0 T o t a l $ 5 3 $ 1 $ 1 4 $ 4 $ 2 2 $ 3 $ 8 $ 35 8 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S S G $ 1 2 4 $ 2 $ 3 3 $ 1 0 $ 5 2 $ 7 $ 1 9 $ 35 8 0 0 0 0 T o t a l $ 1 2 4 $ 2 $ 3 3 $ 1 0 $ 5 2 $ 7 $ 1 9 $ 35 9 0 0 0 0 R O A D S A N D T R A I L S S G $ 1 5 9 $ 3 $ 4 2 $ 1 3 $ 6 7 $ 9 $ 2 5 $ 1 35 9 0 0 0 0 T o t a l $ 1 5 9 $ 3 $ 4 2 $ 1 3 $ 6 7 $ 9 $ 2 5 $ 1 36 0 2 0 0 0 L A N D R I G H T S C A $ 2 1 $ 2 1 $ $ $ $ $ $ 36 0 2 0 0 0 L A N D R I G H T S L O U $ 1 7 $ $ $ $ $ 1 7 $ $ 36 0 2 0 0 0 L A N D R I G H T S O R $ 5 9 $ $ 5 9 $ $ $ $ $ 36 0 2 0 0 0 L A N D R I G H T S U T $ 1 2 6 $ $ $ $ 1 2 6 $ $ $ 36 0 2 0 0 0 L A N D R I G H T S W A $ 4 $ $ $ 4 $ $ $ $ 36 0 2 0 0 0 L A N D R I G H T S W Y P $ 3 5 $ $ $ $ $ $ 3 5 $ 36 0 2 0 0 0 L A N D R I G H T S W Y U $ 2 9 $ $ $ $ $ $ 2 9 $ 36 0 2 0 0 0 T o t a l $ 2 9 2 $ 2 1 $ 5 9 $ 4 $ 1 2 6 $ 1 7 $ 6 4 $ 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 40 3 0 0 0 0 3 o f 1 0 z ~Z:Jo :E ~ )-a:§~w~u::oo5~a:a.~" "8 .. 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A I I F E R C 40 3 0 0 0 0 3 9 8 0 0 0 0 M I S C E L L A N E O U S E Q U I P M E N T W A $ 7 $ $ $ 7 $ $ $ $ 40 3 0 0 0 0 3 9 8 0 0 0 0 M I S C E L L A N E O U S E Q U I P M E N T W Y P $ 8 $ $ $ $ $ $ 8 . $ 40 3 0 0 0 0 3 9 8 0 0 0 0 M I S C E L L A N E O U S E Q U I P M E N T W Y U $ 1 $ $ $ $ $ $ 1 $ 39 8 0 0 0 0 T o t a l $ 4 1 9 $ 9 $ 1 3 1 $ 3 5 $ 1 6 4 $ 2 2 $ 5 8 $ 1 $4 5 , 1 4 9 $ 1 3 , 3 5 0 $ 1 3 0 , 9 0 3 $ 3 7 , 9 8 6 $ 1 8 7 , 6 7 2 $ 2 4 , 0 8 1 . $ 6 3 , 6 2 ' 4 $ 1 , 1 3 4 $3 4 $ 1 $ 9 $ 3 $ 1 5 $ 2 $ 5 $ $3 4 $ 1 $ 9 $ 3 $ 1 5 $ 2 $ 5 $ $2 . 2 3 6 $ 3 8 $ 5 9 0 $ 1 8 3 $ 9 4 8 $ 1 2 3 $ 3 4 6 $ 9 $1 , 3 5 1 $ 2 3 $ 3 5 6 $ 1 1 0 $ 5 7 3 $ 7 4 $ 2 0 9 $ 5 $3 , 5 8 7 $ 6 1 $ 9 4 6 $ 2 9 3 $ 1 , 5 2 0 $ 1 9 8 $ 5 5 5 $ 1 4 $1 7 $ $ 4 $ 1 $ 7 $ 1 $ 3 $ $1 7 $ $ 4 $ 1 $ 7 $ 1 $ 3 $ $1 . 0 8 3 $ 1 9 $ 2 8 6 $ 8 8 $ 4 5 9 $ 6 0 $ 1 6 7 $ 4 $1 , 0 8 3 $ 1 9 $ 2 8 6 $ 8 8 $ 4 5 9 $ 6 0 $ 1 6 7 $ 4 $2 2 $ 2 2 $ $ $ $ $ $ $3 1 $ $ $ $ $ 3 1 $ $ $1 5 2 $ $ 1 5 2 $ $ $ $ $ $2 3 5 $ $ $ $ 2 3 5 $ $ $ $4 6 $ $ $ 4 6 $ $ $ $ $6 0 $ $ $ $ $ $ 6 0 $ $5 4 6 $ 2 2 $ 1 5 2 $ 4 6 $ 2 3 5 $ 3 1 $ 6 0 $ $1 2 $ $ 3 $ 1 $ 5 $ 1 $ 2 $ $1 2 $ $ 3 $ 1 $ 5 $ 1 $ 2 $ $4 6 4 , 0 2 8 $ 1 3 , 4 5 3 $ 1 3 2 , 3 0 4 $ 3 8 , 4 1 8 $ 1 8 9 , 9 1 3 $ 2 4 , 3 7 2 $ 6 4 , 4 1 5 $ 1 , 1 5 2 40 3 0 0 0 0 T o t a l 40 3 2 0 0 0 40 3 2 0 0 0 T o t a l 40 3 3 0 0 0 40 3 3 0 0 0 40 3 3 0 0 0 T o t a l 40 3 4 0 0 0 40 3 4 0 0 0 T o t a l 40 3 5 0 0 0 40 3 5 0 0 0 T o t a l 40 3 6 0 0 0 40 3 6 0 0 0 40 3 6 0 0 0 40 3 6 0 0 0 40 3 6 0 0 0 40 3 6 0 0 0 40 3 6 0 0 0 T o t a l 40 3 7 0 0 0 40 3 7 0 0 0 T o t a l Gr a n d T o t a l 56 5 1 3 1 DE P R - P R O D S T E A M N O T C L A S S I F I E D SG 56 5 1 3 3 56 5 1 3 3 DE P R - P R O D H Y D R O N O T C L A S S I F I E D DE P R - P R O D H Y D R O N O T C L A S S I F I E D SG - P SG - U 56 5 1 3 4 DE P R - P R O D O T H E R N O T C L A S S I F I E D SG 56 5 1 4 1 DE P R - T R A N S A S S E T S N O T C L A S S I F I E D SG 56 5 1 6 1 56 5 1 6 1 56 5 1 6 1 56 5 1 6 1 56 5 1 6 1 56 5 1 6 1 DE P R - D I S T A S S E T S N O T C L A S S I F I E D DE P R - D I S T A S S E T S N O T C L A S S I F I E D DE P R - D I S T A S S E T S N O T C L A S S I F I E D DE P R - D I S T A S S E T S N O T C L A S S I F I E D DE P R - D I S T A S S E T S N O T C L A S S I F I E D DE P R - D I S T A S S E T S N O T C L A S S I F I E D CA LO U OR UT WA WY P 56 5 2 0 1 DE P R - G E N A S S E T S N O T C L A S S I F I E D . S G 10 o f 1 0 ~ ~ ~ ~ B o ~ O U N T A I N Am o r t i z a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A l l o e T o t a l C a l i f O r e g o n . . W ¡ ¡ ¡ ¡ - - U i a h I d a h o W y . A I I F E R C O t h e r 40 4 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S L O U $ 2 0 $ $ $ $ $ 2 0 $ $ $ 40 4 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S S G $ 4 7 5 $ 8 $ 1 2 5 $ 3 9 $ 2 0 1 $ 2 6 $ 7 3 $ 2 $ 40 4 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S S G - P $ 2 , 6 0 2 $ 4 5 $ 6 8 6 $ 2 1 2 $ 1 , 1 0 3 $ 1 4 3 $ 4 0 2 $ 1 0 $ 40 4 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S S G - U $ 3 2 7 $ 6 $ 8 6 $ 2 7 $ 1 3 9 $ 1 8 $ 5 1 $ 1 $ 30 2 0 0 0 0 T o t a l $ 3 , 4 2 5 $ 5 8 $ 8 9 8 $ 2 7 8 $ 1 , 4 4 $ 2 0 8 $ 5 2 6 $ 1 3 $ 40 4 0 0 0 0 3 0 3 1 0 4 0 I N T A N G I B L E P L A N T O R $ 1 2 $ $ 1 2 $ $ $ $ $ $ 40 4 0 0 0 0 3 0 3 1 0 4 0 I N T A N G I B L E P L A N T S G $ 3 3 4 $ 6 $ 8 $ 2 7 $ 1 4 2 $ 1 8 $ 5 2 $ 1 $ 30 3 1 0 4 0 T o t a l $ 3 4 6 $ 6 $ 1 0 0 $ 2 7 $ 1 4 2 $ 1 8 $ 5 2 $ 1 $ 40 4 0 0 0 0 3 0 3 1 0 5 0 R W T - R C M S WO R K TR A C K I N G S O $ 2 7 4 $ 7 $ 7 7 $ 2 2 $ 1 1 6 $ 1 5 $ 3 8 $ 1 $ 30 3 1 0 5 0 T o t a l $ 2 7 4 $ 7 $ 7 7 $ 2 2 $ 1 1 6 $ 1 5 $ 3 8 $ 1 $ 40 4 0 0 0 0 3 0 3 1 0 8 0 F M S - F U E L M A N A G E M E N T S Y S T E M S O $ 4 $ $ 1 $ $ 2 $ $ 1 $ $ 30 3 1 0 8 0 T o t a l $ 4 $ $ 1 $ $ 2 $ $ 1 $ $ 40 4 0 0 0 0 3 0 3 1 6 8 0 D I S T R I B U T I O N A U T O M A T I O N P I L O T S O $ 4 3 $ 1 0 $ 1 2 1 $ 3 5 $ 1 8 4 $ 2 3 $ 6 0 $ 1 $ 30 3 1 6 8 0 T o t a l $ 4 $ 1 0 $ 1 2 1 $ 3 5 $ 1 8 4 $ 2 3 $ 6 0 $ 1 $ 40 4 0 0 0 0 3 0 3 1 7 6 0 R E C O R D C E N T E R M G M T S O F T W A R E S O $ 2 3 $ 1 $ 6 $ 2 $ 1 0 $ 1 $ 3 $ $ 30 3 1 7 6 0 T o t a l $ 2 3 $ 1 $ 6 $ 2 $ 1 0 $ 1 $ 3 $ $ 40 4 0 0 0 0 3 0 3 1 8 3 0 C U S T O M E R S E R V I C E S Y S T E M C N $ 3 , 7 5 4 $ 9 5 $ 1 , 1 6 0 $ 2 6 5 $ 1 , 8 0 6 $ 1 4 6 $ 2 8 2 $ $ 30 3 1 8 3 0 T o t a l $ 3 , 7 5 4 $ 9 5 $ 1 , 1 6 0 $ 2 6 5 $ 1 , 8 0 6 $ 1 4 6 $ 2 8 2 $ $ 40 4 0 0 0 0 3 0 3 2 0 4 0 S A P S O $ 4 , 9 2 0 $ 1 1 8 $ 1 , 3 7 2 $ 3 9 0 $ 2 , 0 8 0 $ 2 6 5 $ 6 8 2 $ 1 3 $ 30 3 2 0 4 0 T o t a l $ 4 . 9 2 0 $ 1 1 8 $ 1 , 3 7 2 $ 3 9 0 $ 2 , 0 8 0 $ 2 6 5 $ 6 8 2 $ 1 3 $ 40 4 0 0 0 3 0 3 2 0 9 0 E N E R G Y C O M M O D I T Y S Y S S O F T W A R E S O $ 9 6 $ 2 $ 2 7 $ 8 $ 4 1 $ 5 $ 1 3 $ $ 30 3 2 0 9 0 T o t a l $9 6 $ 2 $ 2 7 $ 8 $ 4 1 $ 5 $ 1 3 $ $ 40 4 0 0 0 0 3 0 3 2 2 2 0 E N T E R P R I S E D A T A W R H S E - B I R P T G T O O L S O $ 1 1 2 $ 3 $ 3 1 $ 9 $ 4 7 $ 6 $ 1 6 $ $ 30 3 2 2 2 0 T o t a l $ 1 1 2 $ 3 $ 3 1 $ 9 $ 4 7 $ 6 $ 1 6 $ $ 40 4 0 0 0 0 3 0 3 2 2 7 0 E N T E R P R I S E D A T A W A R E H O U S E S O $ 2 0 4 $ 5 $ 5 7 $ 1 6 $ 8 6 $ 1 1 $ 2 8 $ 1 $ 30 3 2 2 7 0 T o t a l $ 2 0 4 $ 5 $ 5 7 $ 1 6 $ 8 6 $ 1 1 $ 2 8 $ 1 $ 40 4 0 0 0 0 3 0 3 2 3 4 0 F A C I L I T Y I N S P E C T I O N R E P O R T I N G S Y S T E M S O $ 4 0 $ 1 $ 1 1 $ 3 $ 1 7 $ 2 $ 5 $ $ 30 3 2 3 4 0 T o t a l $ 4 0 $ 1 $ 1 1 $ 3 $ 1 7 $ 2 $ 5 $ $ 40 4 0 0 0 0 3 0 3 2 3 6 0 2 0 0 2 G R I D N E T P O W E R C O S T M O D E L I N G S O $ 1 4 1 $ 3 $ 3 9 $ 1 1 $ 6 0 $ 8 $ 2 0 $ $ 30 3 2 3 6 0 T o t a l $ 1 4 1 $ 3 $ 3 9 $ 1 1 $ 6 0 $ 8 $ 2 0 $ $ 40 4 0 0 0 0 3 0 3 2 4 0 0 I N C E D E N T M A N A G E M E N T A N A L Y S I S P R O G R A M , S O $ 4 $ $ 1 $ $ 2 $ $ 1 $ $ 30 3 2 4 0 0 T o t a l $ 4 $ $ 1 $ $ 2 $ $ 1 $ $ 40 4 0 0 0 0 3 0 3 2 4 5 0 M I D O F F I C E I M P R O V E M E N T P R O J E C T S O $ 3 0 4 $ 7 $ 8 5 $ 2 4 $ 1 2 8 $ 1 6 $ 4 2 $ 1 $ 30 3 2 4 5 0 T o t a l $ 3 0 4 $ 7 $ 8 5 $ 2 4 $ 1 2 8 $ 1 ! ì $ 4 2 $ 1 $ 40 4 0 0 0 0 3 0 3 2 5 1 0 O P E R A T I O N S M A P P I N G S Y S T E M S O $ 2 6 $ 1 $ 7 $ 2 $ 1 1 $ 1 $ 4 $ $ 30 3 2 5 1 0 T o t a l $ 2 ! ì $ 1 $ 7 $ 2 $ 1 1 $ 1 $ 4 $ $ 40 4 0 0 0 0 3 0 3 2 5 3 0 P O L E A T T A C H M E N T M G M T S Y S T E M S O $ 2 2 7 $ 5 $ 6 3 $ 1 8 $ 9 6 $ 1 2 $ 3 1 $ 1 $ 30 3 2 5 3 0 T o t a l $ 2 2 7 $ 5 $ 6 3 $ 1 8 $ 9 6 $ 1 2 $ 3 1 $ 1 $ 40 4 0 0 0 0 3 0 3 2 5 9 0 S U B S T A T I O N / C I R C U I T H I S T O R Y O F O P E R A T I O N S S O $ 5 5 $ 1 $ 1 5 $ 4 $ 2 3 $ 3 $ 8 $ $ 30 3 2 5 9 0 T o t a l $ 5 5 $ 1 $ 1 5 $ 4 $ 2 3 $ 3 $ 8 $ $ 40 4 0 0 0 0 3 0 3 2 6 0 0 S I N G L E P E R S O N S C H E D U L I N G S O $ 3 2 4 $ 8 $ 9 0 $ 2 6 $ 1 3 7 $ 1 7 $ 4 5 $ 1 $ 30 3 2 6 0 0 T o t a l $ 3 2 4 $ 8 $ 9 0 $ 2 ! ì $ 1 3 7 $ 1 7 $ 4 5 $ 1 $ 40 4 0 0 0 0 3 0 3 2 6 4 T I B C O S O F T W A R E S O $ 4 4 $ 1 $ 1 2 $ 4 $ 1 9 $ 2 $ 6 $ $ 30 3 2 6 4 0 T o t a l $ 4 4 $ 1 $ 1 2 $ 4 $ 1 9 $ 2 $ 6 $ $ 40 4 0 0 0 0 3 0 3 2 6 7 0 C & T O F F I C I A L R Ë C O R D I N F O S Y S T E M S O $ 1 4 $ $ 4 $ 1 $ 6 $ 1 $ 2 $ $ 30 3 2 6 7 0 T o t a l $ 1 4 $ $ 4 $ 1 $ 6 $ 1 $ 2 $ $ 40 4 0 0 0 0 3 0 2 6 8 0 T R A N S M I S S I O N W H O L E S A L E B I L L I N G S Y S T E M S G $ 7 $ $ 2 $ 1 $ 3 $ $ 1 $ $ lo f 3 ~~ ~ ~ ~ ß ~ O U N T A I N Am o r t i z a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d I n T h o u s a n d s ) 40 4 0 0 0 0 Pr l r n a r y A C c o u n t S e c o n d a r y Ac c o u n t - - - - - - - - - - - - - - - A i l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y . A i I F E R C O t h e r 30 3 2 6 8 0 T o t a l $ 7 $ $ 2 $ 1 $ 3 $ $ 1 $ $ 30 3 2 7 1 0 R O U G E R I V E R H Y D R O I N T A N G I B L E S S G $ 6 $ $ 2 $ $ 3 $ $ 1 $ $ 30 3 2 7 1 0 T o t a l $ 6 $ $ 2 $ $ 3 $ $ 1 $ $ 30 3 2 7 3 0 I M P R O V E M E N T S T O P L A N T O W N E D B Y J A M E S R I V S G $ 7 0 7 $ 1 2 $ 1 8 6 $ 5 8 $ 3 0 0 $ 3 9 $ 1 0 9 $ 3 $ 30 3 2 7 3 0 T o t a l $ 7 0 7 $ 1 2 $ 1 8 6 $ 5 8 $ 3 0 0 $ 3 9 $ 1 0 9 $ 3 $ 30 3 2 7 5 0 E A G L E P O I N T H Y D R O A S S E T S S G $ 9 6 $ 2 $ 2 5 $ 8 $ 4 1 $ 5 $ 1 5 $ $ 30 3 2 7 5 0 T o t a l $ 9 6 $ 2 $ 2 5 $ 8 $ 4 1 $ 5 $ 1 5 $ $ 30 3 2 7 6 0 S W I F T 2 I M P R O V E M E N T S S G $ 5 6 9 $ 1 0 $ 1 5 0 $ 4 6 $ 2 4 1 $ 3 1 $ 8 8 $ 2 $ 30 3 2 7 6 0 T o t a l $ 5 6 9 $ 1 0 $ 1 5 0 $ 4 $ 2 4 1 $ 3 1 $ 8 8 $ 2 . $ 30 3 2 7 7 0 N O R T H U M P Q U A - S E T T L E M E N T A G R E E M E N T S G $ 6 $ $ 2 $ $ 2 $ $ 1 $ $ 30 3 2 7 7 0 T o t a l $ 6 $ $ 2 $ $ 2 $ $ 1 $ $ 30 3 2 7 8 0 B E A R R I V E R - S E T T L E M E N T A G R E E M E N T S G $ 4 $ $ 1 $ $ 2 $ $ 1 $ $ 30 3 2 7 8 0 T o t a l $ 4 $ $ 1 $ $ 2 $ $ 1 $ $ 30 3 2 8 6 0 W E B S O F T W A R E S O $ 5 3 $ 1 $ 1 5 $ 4 $ 2 2 $ 3 $ 7 $ $ 30 3 2 8 6 0 T o t a l $ 5 3 $ 1 $ 1 5 $ 4 $ 2 2 $ 3 $ 7 $ $ 30 3 2 9 0 0 I D A H O T R A N S M I S S I O N C U S T O M E R - O W N E D A S S E T S S G $ 1 1 $ $ 3 $ 1 $ 5 $ 1 $ 2 $ $ 30 3 2 9 0 0 T o t a l $ 1 1 $ $ 3 $ 1 $ 5 $ 1 $ 2 $ $ 30 3 2 9 9 0 P 8 D M - F I L E N E T P 8 D O C U M E N T M A N A G E M E N T I E S O $ 4 3 7 $ 1 0 $ 1 2 2 $ 3 5 $ 1 8 5 $ 2 4 $ 6 1 $ 1 $ 30 3 2 9 9 0 T o t a l $ 4 7 $ 1 0 $ 1 2 2 $ 3 5 $ 1 8 5 $ 2 4 $ 6 1 $ 1 $ 30 3 3 0 9 0 S T E A M P L A N T I N T A N G I B L E A S S E T S S G $ 1 , 0 4 2 $ 1 8 $ 2 7 5 $ 8 5 $ 4 4 2 $ 5 7 $ 1 6 1 $ 4 $ 30 3 3 0 9 0 T o t a l $ 1 , 0 4 2 $ 1 8 $ 2 7 5 $ 8 5 $ . 4 4 2 $ 5 7 $ 1 6 1 $ 4 $ 30 3 3 1 2 0 R A N G E R E M S I S C A D A S Y S T E M S G $ 1 1 $ $ 3 $ 1 $ 5 $ 1 $ 2 $ $ 30 3 3 1 2 0 R A N G E R E M S I S C A D A S Y S T E M S O $ 3 , 8 7 5 $ 9 3 $ 1 , 0 8 1 $ 3 0 7 $ 1 , 6 3 8 $ 2 0 9 $ 5 3 7 $ 1 0 $ 30 3 3 1 2 0 R A N G E R E M S I S C A D A S Y S T E M W Y P $ 3 5 $ $ $ $ $ $ 3 5 $ $ 30 3 3 1 2 0 T o t a l $ 3 , 9 2 2 $ 9 3 $ 1 , 0 8 4 $ 3 0 8 $ 1 , 6 4 3 $ 2 1 0 $ 5 7 4 $ 1 0 $ 30 3 3 1 4 0 E T A G M - E l e c t n i c T a g g i n g S y s - M e r c h a n t S O $ 1 4 $ $ 4 $ 1 $ 6 $ 1 $ 2 $ $ 30 3 3 1 4 0 T o t a l $ 1 4 $ $ 4 $ 1 $ 6 $ 1 $ 2 $ $ 30 3 3 1 7 0 G T X V E R S I O N 7 S O F T A R E C N $ 5 1 7 $ 1 3 $ 1 6 0 $ 3 6 $ 2 4 9 $ 2 0 $ 3 9 $ $ 30 3 3 1 7 0 T o t a l $ 5 1 7 $ 1 3 $ 1 6 0 $ 3 6 $ 2 4 9 $ 2 0 $ 3 9 $ $ 30 3 3 1 8 0 H P O V - H P O p e n v i e w S o f t a r e S O $ 3 9 7 $ 9 $ 1 1 1 $ 3 2 $ 1 6 8 $ 2 1 $ 5 5 $ 1 $ 30 3 3 1 8 0 T o t a l $ 3 9 7 $ 9 $ 1 1 1 $ 3 2 $ 1 6 8 $ 2 1 $ 5 $ 1 $ 30 3 3 1 9 0 I T R O N M E T E R R E A D I N G S O F T A R E C N $ 5 0 0 $ 1 3 $ 1 5 5 $ 3 5 $ 2 4 1 $ 1 9 $ 3 8 $ $ 30 3 3 1 9 0 T o t a l $ 5 0 0 $ 1 3 $ 1 5 5 $ 3 5 $ 2 4 1 $ 1 9 $ 3 8 $ $ 30 3 3 3 0 0 S E C I D - C U S T S E C U R E W E B L O G I N C N $ 2 1 8 $ 6 $ 6 7 $ 1 5 $ 1 0 5 $ 8 $ 1 6 $ $ 30 3 3 3 0 0 T o t a l $ 2 1 8 $ 6 $ 6 7 $ 1 5 $ 1 0 5 $ 8 $ 1 6 $ $ 30 3 3 3 1 0 C & T - E N E R G Y T R A D I N G S Y S T E M S O $ 3 5 4 $ 8 $ 9 9 $ 2 8 $ 1 5 0 $ 1 9 $ 4 9 $ 1 $ 30 3 3 3 1 0 T o t a l $ 3 5 4 $ 8 $ 9 9 $ 2 8 $ 1 5 0 $ 1 9 $ 4 9 $ 1 $ 30 3 3 3 2 0 C A S - C O N T R O L A R E A S C H E D U L I N G I T R A N S M l S O $ 3 6 6 $ 9 $ 1 0 2 $ 2 9 $ 1 5 5 $ 2 0 $ 5 1 $ 1 $ 30 3 3 3 2 0 T o t a l $ 3 6 6 $ 9 $ 1 0 2 $ 2 9 $ 1 5 5 $ 2 0 $ 5 1 $ 1 $ 30 3 3 3 6 0 D S M R E P O R T I N G & T R A C K I N G S O F T W A R E S O $ 1 0 $ $ 3 $ 1 $ 4 $ 1 $ 1 $ $ 30 3 3 3 6 0 T o t a l $ 1 0 $ $ 3 $ 1 $ 4 $ 1 $ 1 $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S C N $ 1 2 $ $ 4 $ 1 $ 6 $ $ 1 $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S I D U $ $ $ $ $ $ $ $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S O R $ 4 $ $ 4 $ $ $ $ $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S E $ 1 4 $ $ 4 $ 1 $ 6 $ 1 $ 3 $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S G $ 5 , 6 9 6 $ 9 8 $ 1 , 5 0 3 $ 4 6 5 $ 2 , 4 1 4 $ 3 1 4 $ 8 8 1 $ 2 2 $ 30 3 4 9 0 0 M i s e - M I S C E L L A N E O U S S G - P $ 1 $ $ $ $ $ $ $ $ 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 20 f 3 ~~ 2 ~ ß o ~ O U N T A I N Am o r t i z a t i o n E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A l l o c T o t å l C a l i ( - O r e g o n - W a s h U t a h I d a h o W y . A l I F E R C O t h e r 40 4 0 0 0 0 3 0 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S O $ 3 7 8 $ 9 $ 1 0 5 $ 3 0 $ 1 6 0 $ 2 0 $ 5 2 $ 1 $ 40 4 0 0 0 0 3 0 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S S G C H $ 5 5 $ 1 $ 1 5 $ 5 $ 2 3 $ 3 $ 9 $ $ 40 4 0 0 0 0 3 0 3 4 9 0 0 M I S C - M I S C E L L A N E O U S U T $ 1 1 $ $ $ $ 1 1 $ $ $ $ 40 4 0 0 0 0 3 0 3 4 9 0 0 M I S C - M I S C E L L A N E O U S W A $ $ $ $ $ $ $ $ $ 40 4 0 0 0 0 3 0 3 4 9 0 0 M I S C - M I S C E L L A N E O U S W Y P $ 1 2 $ $ $ $ $ $ 1 2 $ $ 30 3 4 9 0 0 T o t a l $ 6 , 1 8 4 $ 1 0 8 $ 1 , 6 3 4 $ 5 0 2 $ 2 , 6 2 0 $ 3 3 9 $ 9 5 7 $ 2 3 $ 33 1 6 0 0 0 S T R U C T U R E S - L E A S E I M P R O V E M E N T S S G - P $ 7 $ $ 2 $ 1 $ 3 $ $ 1 $ $ 33 1 6 0 0 0 S T R U C T U R E S . L E A S E I M P R O V E M E N T S S G - U $ 6 $ $ 2 $ $ 3 $ $ 1 $ $ 33 1 6 0 0 0 T o t a l $ 1 3 $ $ 3 $ 1 $ 5 $ 1 $ 2 $ $ 33 2 6 0 0 0 R E S E R V O I R , D A M S , W A T E R W A Y S , L E A S E H O L D S S G - U $ 3 4 $ 1 $ 9 $ 3 $ 1 5 $ 2 $ 5 $ $ 33 2 6 0 0 0 T o t a l $ 3 4 $ 1 $ 9 $ 3 $ 1 5 $ 2 $ 5 $ $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S . O F F I C E S T R C A $ 1 6 0 $ 1 6 0 $ $ $ $ $ $ $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S - O F F I C E S T R C N $ 2 5 0 $ 6 $ 7 7 $ 1 8 $ 1 2 0 $ 1 0 $ 1 9 $ $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S - û F F I C E S T R O R $ 6 0 6 $ $ 6 0 6 $ $ $ $ $ $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S - û F F I C E S T R S O $ 9 2 9 $ 2 2 $ 2 5 9 $ 7 4 $ 3 9 3 $ 5 0 $ 1 2 9 $ 2 $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S - O F F I C E S T R U T $ 1 $ $ $ $ 1 $ $ $ $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S - û F F I C E S T R W A $ 9 9 $ $ $ 9 9 $ $ $ $ $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S - û F F I C E S T R W Y P $ 4 7 8 $ $ $ $ $ $ 4 7 8 $ $ 39 0 1 0 0 0 L E A S E H O L D I M P R O V E M E N T S . O F F I C E S T R W Y U $ 2 $ $ $ $ $ $ 2 $ $ 39 0 1 0 0 0 T o t a l $ 2 , 5 2 4 $ 1 8 9 $ 9 4 2 $ 1 9 0 $ 5 1 4 $ 6 0 $ 6 2 7 $ 2 $ $3 2 , 7 6 2 $ 8 3 6 $ 9 . 3 3 3 $ 2 , 5 6 6 $ 1 3 , 5 7 3 $ 1 , 6 4 $ 4 . 7 2 7 $ 8 3 $ $5 , 4 7 9 $ 9 4 $ 1 , 4 4 6 $ 4 4 7 $ 2 , 3 2 3 $ 3 0 2 $ 8 4 7 $ 2 1 $ $5 , 4 7 9 $ 9 4 $ 1 , 4 4 6 $ 4 7 $ 2 , 3 2 3 $ 3 0 2 $ 8 4 7 $ 2 1 $ $3 , 4 8 0 $ 6 0 $ 9 1 8 $ 2 8 4 $ 1 , 4 7 5 $ 1 9 2 $ 5 3 8 $ 1 3 $ $3 , 4 8 0 $ 6 0 $ 9 1 8 $ 2 8 4 $ 1 , 4 7 5 $ 1 9 2 $ 5 3 8 $ 1 3 $ -$ 6 8 $ - $ 6 8 $ $ $ $ $ $ $2 , 0 1 4 $ 3 4 $ 5 2 6 $ 1 6 3 $ 8 5 2 $ 1 1 4 $ 3 1 7 $ 8 $ -$ 2 7 6 $ $ - $ 2 7 6 $ $ $ $ $ $1 . 6 7 0 $ 3 4 $ 4 5 8 . $ 1 1 3 $ 8 5 2 $ 1 1 4 $ 3 1 7 $ 8 $ $3 0 8 $ $ $ $ $ $ $ $ 3 0 8 $3 0 8 $ $ $ $ $ $ $ $ 3 0 8 $4 3 , 6 9 9 $ 1 ' , 0 2 3 $ 1 2 , 1 5 5 $ 3 , 1 8 5 $ 1 8 , 2 2 3 $ 2 , 2 5 1 $ 6 , 4 2 9 $ 1 2 5 $ 3 0 8 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 40 4 0 0 0 0 T o t a l 40 6 1 0 0 0 40 6 1 0 0 0 T o t a l 40 7 0 0 0 0 40 7 0 0 0 0 T o t a l 40 7 1 5 0 0 40 7 1 5 0 0 40 7 1 5 0 0 40 7 1 5 0 0 T o t a l 40 7 3 0 0 0 40 7 3 0 0 0 T o t a l Gr a n d T o t a l 56 6 9 2 0 AM O R T E L E C P L A N T A C O A D J SG 56 6 9 3 0 AM O R T I Z A T I O N O F U N R E C P L N T - P O W E R D A L E SG . p 56 6 9 4 1 56 6 9 4 1 56 6 9 4 1 AM O R T O F U N R E C P L A N T . T R O J A N AM O R T O F U N R E C P L A N T . T R O J A N AM O R T O F U N R E C P L A N T - T R O J A N OR TR O J P WA 56 6 9 5 0 AM O R T O F S B 1 1 4 9 R E G U L A S S E T S OT H E R 30 f 3 .~ ~ 2 ~ ~ f o ~ O U N T A I N Ta x e s O t h e r T h a n I n c o m e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) "" V U l V V U ..V O , L V V LJ 1 ' U . . r T A X SO 40 8 1 0 0 0 58 4 9 6 0 Ta x e s O t h e r N o n - I n c o m e - C r e d i t SO 40 8 1 0 0 0 T o t a l 40 8 1 5 0 0 57 9 0 0 0 PR O P E R T Y T A X GP S 40 8 1 5 0 0 T o t a l 40 8 1 8 0 0 57 8 0 0 0 FR A N C H I S E & O C C U P A T I O N T A X E S CA 40 8 1 8 0 0 57 8 0 0 0 FR A N C H I S E & O C C U P A T I O N T A X E S OR 40 8 1 8 0 0 57 8 0 0 0 FR A N C H I S E & O C C U P A T I O N T A X E S wy p 40 8 1 8 0 0 T o t a l 40 8 1 9 9 0 58 3 2 6 0 PU B L I C U T I L I T Y T A X SO 40 8 1 9 9 0 58 3 2 6 1 OR E G O N E N E R G Y R E S O U R C E S U P P L I E R T A X OR 40 8 1 9 9 0 58 3 2 6 2 NA V A J O B U S I N E S S A C T I V I T Y T A X UT 40 8 1 9 9 0 58 3 2 6 3 MO N T A N A E N E R G Y TA X SE 40 8 1 9 9 0 58 3 2 6 5 WA S H I N G T O N G R O S S R E V E N U E T A X - S E R V I C E S WA 40 8 1 9 9 0 58 3 2 6 6 ID A H O K I L O W A T I H O U R T A X SE 40 8 1 9 9 0 58 3 2 6 7 WY O M I N G A N N U A L C O R P O R A T I O N F E E ( T A X ) WY P 40 8 1 9 9 0 58 3 2 6 9 MO N T A N A W H O L E S A L E E N E R G Y T A X SE 40 8 1 9 9 0 58 3 8 0 0 MI S C E L L A E O U S T A X E S WA 40 8 1 9 9 0 58 4 1 0 0 GO V E R N M E N T R O Y A L T I E S SE 40 8 1 9 9 0 T o t a l Gr a n d T o t a l l' o f 1 ~~ r O U N T A I N Sc h e d u l e M ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y Al l o e To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A J I FE R C Ot h e r Nu t i l SC H M A P 10 5 1 0 5 30 % C a p i t a l i z e d l a b o r c o s t s f o r P o w e r T a x SO $1 . 8 3 2 $4 4 $5 1 1 $1 4 5 $7 7 4 $9 9 $2 5 4 $5 $ $ SC H M A P 11 0 1 0 0 Bo o k D e p l e t i o n ( C o s t ) SE $ $ $ $ $ $ $ $ $ $ SC H M A P 12 0 1 0 1 Ot h e r N R B a d D e b t W r i t e - o f f s SA D E B T $ $ $ $ $ $ $ $ $ $ SC H M A P 13 0 1 0 0 No n - D e d u c t i b l e E x p e n s e s SO $1 . 1 0 1 $2 6 $3 0 7 $8 7 $4 6 6 $5 9 $1 5 3 $3 $ $ SC H M A P 13 0 4 0 0 PM I N o n d e d u c t i b l e E x p SE $9 $ $2 $1 $4 $1 $1 $ $ $ SC H M A P 13 0 5 5 0 ME H C I n s u r a n c e S e r v i c e s - P r e m i u r n SO $6 , 9 6 9 $1 6 6 $1 . 9 4 3 $5 5 3 $2 . 9 4 6 $3 7 6 $9 6 6 $1 8 $ $ SC H M A P 13 0 7 0 0 Mi n i n g R e s c u e T r a i n i n g C r e d i t A d d b a c k SE $4 6 $1 $1 1 $4 $1 9 $3 $8 $ $ $ SC H M A P 13 0 9 0 0 No n - D e d u c t i b l e E x e c u t i v e C o m p SO $ $ $ $ $ $ $ $ $ $ SC H M A P 50 5 5 0 5 In c o m e T a x I n t e r e s t SO $2 , 6 6 6 $6 4 $7 4 4 $2 1 1 $1 . 1 2 7 $1 4 4 $3 7 0 $7 $ $ SC H M A P 61 0 1 0 6 PM I F u e l T a x C r SE $1 5 $ $4 $1 $6 $1 $3 $ $ $ SC H M A 61 0 1 0 7 PM I D i v i d e n d G r o s s U p f o r F o r e i g n T a x C r OT H E R $2 0 $ $ $ $ $ $ $ $2 0 $ SC H M A P 92 0 1 4 5 PM I M i n i n g R e s c u e T r a i n i n g C r e d i t A d d b a c SE $2 1 $ $5 $2 $9 $1 $4 $ $ $ SC H M A P T o t a l $1 2 , 6 7 9 $3 0 2 $3 , 5 2 7 $1 , 0 0 4 $5 . 3 5 2 $6 8 3 $1 , 7 5 8 $3 3 $2 0 $ SC H M A T 10 5 1 0 0 Ca p i t a l i z e d L a b o r C o s t s SO $2 0 . 5 7 9 $4 9 1 $5 . 7 3 9 $1 . 6 3 2 $8 , 7 0 1 $1 . 1 1 0 $2 , 8 5 3 $5 4 $ $ SC H M A T 10 5 1 2 0 Bo o k D e p r e c i a t i o n SC H M D E X P $5 3 5 , 8 0 9 $1 5 . 5 3 4 $1 5 2 . 7 7 0 $4 4 . 3 6 1 $2 1 9 , 2 9 1 $2 8 . 1 4 2 $7 4 . 3 8 0 $1 . 3 3 1 $ $ SC H M A T 10 5 1 2 1 PM I B o o k D e p r e c i a t i o n SE $1 5 . 2 9 9 $2 4 6 $3 . 7 6 4 $1 . 1 8 3 $6 , 4 2 9 $9 7 3 $2 . 6 4 4 $6 1 $ $ SC H M A T 10 5 1 2 3 Se c . 4 8 1 a A d j - R e p a i r D e d u c t o n SG $1 6 . 3 1 6 $2 8 0 $4 . 3 0 5 $1 . 3 3 2 $6 . 9 1 6 $8 9 9 $2 . 5 2 2 $6 2 $ $ SC H M A T 10 5 1 3 0 CI A C CI A C $5 3 , 5 7 6 $1 , 8 9 8 $1 5 . 1 7 7 $3 . 5 0 7 $2 5 , 4 0 2 $2 , 4 7 2 $5 . 1 2 0 $ $ $ SC H M A T 10 5 1 3 7 Au t o D e p r e c i a t i o n SO $ $ $ $ $ $ $ $ $ $ SC H M A T 10 5 1 4 0 Hi g h w a y r e l o c a t i o n SN P D $5 . 1 3 5 $1 8 2 $1 . 4 5 5 $3 3 6 $2 . 4 3 5 $2 3 7 $4 9 1 $ $ $ SC H M A T 10 5 1 4 2 Av o i d e d C o s t s SN P $8 0 . 5 2 5 $1 . 8 0 0 $2 1 . 7 9 5 $6 , 2 2 2 $3 5 . 1 0 4 $4 . 2 7 6 $1 1 . 1 1 3 $2 1 5 $ $ SC H M A T 10 5 1 4 5 . Ac q u i s i t i o n A d j u s t m e n t A m o r t SG $ $ $ $ $ $ $ $ $ $ SC H M A T 10 5 1 4 6 Ca p i t a l i z a t i o n o f Te s t E n e r g y SG $1 8 7 $3 $4 9 $1 5 $7 9 $1 0 $2 9 $1 $ $ SC H M A T 11 0 1 0 0 Bo o k C o s t D e p l e t i o n SE $2 . 6 3 9 $4 2 $6 4 9 $2 0 4 $1 . 1 0 9 $1 6 8 $4 5 6 $1 0 $ $ SC H M A T 11 0 1 0 5 SR C B o o k D e p l e t i o n s t e p u p b a s i s a d j SG $ $ $ $ $ $ $ $ $ $ SC H M A T 12 0 1 0 5 Wi l o w W i n d A c c u n t R e c i v a b l e WA $1 0 5 $ $ $1 0 5 $ $ $ $ $ $ SC H M A T 12 0 2 0 5 Tr a p p e r M i n i n g S t o c k B a s i s OT H E R $ $ $ $ $ $ $ $ $ $ SC H M A T 14 5 0 3 0 Di s t r i b u t o n O & M A m o r t o f W r i t e o f f SN P D $1 $ $ $ $ $ $ $ $ $ SC H M A T 20 5 1 0 0 Co a l P i l e I n v e n t o r y A d j u s t m e n t SE $1 . 1 9 9 $1 9 $2 9 5 $9 3 $5 0 4 $7 6 $2 0 7 $5 $ $ SC H M A T 21 0 1 2 0 Pr e p a i d T a x e s - U T P U C UT $7 $ $ $ $7 $ $ $ $ $ SC H M A T 21 0 1 3 0 Pr e p a i d T a x e s - I D P U C LO U $6 7 $ $ $ $ $6 7 $ $ $ $ SC H M A T 32 0 1 1 5 Mi s e - R e g A s s e t s l R e g L i a b - T o t a l SO $ $ $ $ $ $ $ $ $ $ SC H M A T 32 0 1 4 0 Ma y 2 0 0 0 T r a n s i t i o n P l a n C o s t s . O R OR $3 . 8 9 2 $ $3 . 8 9 2 $ $ $ $ $ $ $ SC H M A T 32 0 2 1 0 Re s e a r c h & E x p e r . S e c . 1 7 4 A m o r t . SO $ $ $ $ $ $ $ $ $ $ SC H M A T 32 0 2 2 0 Gle n r o c k E x c l u d i n g R e c l a m a t i o n - U T r a t e 0 UT $1 . 0 1 4 $ $ $ $1 . 0 1 4 $ $ $ $ $ SC H M A T 41 5 3 0 0 En v i r o n m e n t a l C l e a n u p A c c r u a l SO $5 5 5 $1 3 $1 5 5 $4 4 $2 3 5 $3 0 $7 7 $1 $ $ SC H M A T 41 5 3 0 1 En v i r o n m e n t a l C o s t s W A WA $4 4 $ $ $4 4 $ $ $ $ $ $ SC H M A T 41 5 5 0 0 Ch o l l a P i t T r a n s a c t C o s t s - A P S A m o r t SG C T $9 3 9 $1 6 $2 4 9 $7 7 $3 9 9 $5 2 $1 4 6 $ $ $ SC H M A T 41 5 5 1 0 WA D i s a l l o w e C o l s t r i p # 3 W r i t e - o f f WA $5 2 $ $ $5 2 $ $ $ $ $ $ SC H M A T 41 5 7 0 0 R.e g L i a b i l t y S P A b a l a n c i n g a c c o u n t s - O R OT H E R $1 , 4 3 1 $ $ $ $ $ $ $ $1 . 4 3 1 $ SC H M A T 41 5 7 0 1 CA D e f e r r e d I n t e r v e n o r F u n d i n g CA $1 8 0 $1 8 0 $ $ $ $ $ $ $ $ SC H M A T 41 5 7 0 2 Re g A s s e t - L a k e S i d e L l q . Wy p $1 8 $ $ $ $ $ $1 8 $ $ $ 1o l 6 ~~ l ~ O U N T A ' N Sc h e d u l e M ( A c t u a l s ) L Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r Nu t l SC H M A T 41 5 8 0 1 Co n t r a R T O G r i d W e s t N I R A l l o w a n c e SG $ $ $ $ $ $ $ $ $ $ SC H M A T 41 5 8 0 2 Co n t r a R T O G r i d W e s t N I R w / o - W A WA $ $ $ $ $ $ $ $ $ $ SC H M A T 41 5 8 0 3 WA R T O G r i d W e s t N ! w l o WA $4 7 $ $ $4 7 $ $ $ $ $ $ SC H M A T 41 5 8 0 5 RT O G r i d W e s t N o t e s R e c e i v a b l e - W Y WY P $1 3 8 $ $ $ $ $ $1 3 8 $ $ $ SC H M A T 41 5 8 0 6 10 R T O G r i d W e s t N I R LO U $2 7 $ $ $ $ $2 7 $ $ $ $ SC H M A T 41 5 8 2 2 Re g As s e t _ Pe n s i o n M M T o U T UT $3 3 8 $ $ $ $3 3 8 $ $ $ $ $ SC H M A T 41 5 8 2 8 Re g u l a t o r y A s s e t - P o s t - R e t M M T - W Y WY P $2 7 8 $ $ $ $ $ $2 7 8 $ $ $ SC H M A T 41 5 8 2 9 Re g A s s e t - P o s t - R e t M M T o U T UT $3 3 3 $ . $ $ $3 3 3 $ $ $ $ $ SC H M A T 41 5 8 4 0 Re g A s s e t - D e f e r r e d O R I n d e p e n d e n t E v a l u a OT H E R $1 9 4 $ $ $ $ $ $ $ $1 9 4 $ SC H M A T 41 5 8 5 0 UN R E C O V E R E D P L A N T - P O W E R D A L E SG $4 , 0 7 0 $7 0 $1 , 0 7 4 $3 3 2 $1 , 7 2 5 $2 2 4 $6 2 9 $1 6 $ $ SC H M A T 41 5 8 7 0 De f e r r e d E x c e s s N e t P o w e r C o s t s - C A CA $2 , 1 2 9 $2 , 1 2 9 $ $ $ $ $ $ $ $ SC H M A T 41 5 8 7 1 De f e r r e d E x c e s s N e t P o w r C o s t s - W Y WY P $8 , 6 3 5 $ $ $ $ $ $8 , 6 3 5 $ $ $ SC H M A T 41 5 8 7 2 De f e r r E x c e s s N e t P o w e r C o s t s - W Y 0 8 ' WY P $1 4 , 2 6 1 $ $ $ $ $ $1 4 , 2 6 1 $ $ $ SC H M A T 41 5 8 7 3 De f e r r e d E x c e s s N e t P o w e r C o s t s - W A H y d WA $1 , 6 5 3 $ $ $1 , 6 5 3 $ $ $ $ $ $ SC H M A T 41 5 8 8 0 De f e r r e d U T I n d e p e n d e n t E v a l u a t i o n F e e UT $ $ $ $ $ $ $ $ $ $ SC H M A T 41 5 8 9 0 10 M E H C 2 0 0 6 T r a n s i s t i o n C o s t s LO U $6 1 0 $ $ $ $ $6 1 0 $ $ $ $ SC H M A T 41 5 8 9 1 WY - 2 0 0 6 T r a n s i t o n S e v e r a n c e C o s t s WY P $1 , 5 9 3 $ $ $ $ $ $1 , 5 9 3 $ $ $ SC H M A T 41 5 8 9 5 OR R C A C S e p t - D e c 0 7 d e f e r r d OR $7 , 7 6 5 $ $7 , 7 6 5 $ $ $ $ $ $ $ SC H M A T 41 5 9 0 0 OR S B 4 0 8 R e c o v e r y OT H E R $3 , 0 1 2 $ $ $ $ $ $ $ $3 , 0 1 2 $ SC H M A T 42 5 1 1 0 Te n a n t L e a s e A l l o w - P S U C a l l C n t r CN $ $ $ $ $ $ $ $ $ $ SC H M A T 42 5 1 2 5 De f e r r e C o a l C o s t - A r c h SE $2 , 5 8 7 $4 2 $6 3 7 $2 0 0 $1 , 0 8 7 $1 6 4 $4 4 7 $1 0 $ $ SC H M A T 42 5 2 0 5 Mis c O e f D r - P r o p D a m a g e R e p a i r s SO $ $ $ $ $ $ $ $ $ $ SC H M A T 42 5 2 1 5 Un e a r n e d J o i n t U s e P o l e C o n t a c t R e v e n u SN P D $ $ $ $ $ $ $ $ $ $ SC H M A T 42 5 2 5 0 TG S B u y o u t - S G SG $1 5 $ $4 $1 $7 $1 $2 $ $ $ SC H M A T 42 5 2 6 0 La k e v i e w B u y o u t - S G SG $4 $ $1 $ $2 $ $1 $ $ $ SC H M A T 42 5 2 8 0 Jo s e p h S e t t l e m e n t - S G SG $1 3 7 $2 $3 6 $1 1 $5 8 $8 $2 1 $1 $ $ SC H M A T 42 5 2 9 5 BP A C o n s e r v a t i o n R a t e C r e d i t SG $ $ $ $ $ $ $ $ $ $ SC H M A T 42 5 3 6 0 He r m i s t o n S w a p SG $1 7 2 $3 $4 5 $1 4 $7 3 $9 $2 7 $1 $ $ SC H M A T 50 5 4 0 0 Bo n u s L i a b i l t y SO $3 8 $1 $1 1 $3 $1 6 $2 $5 $ $ $ SC H M A T 50 5 5 0 0 Fe d e r a l In c o m e T a x I n t e r e s t SO $ $ $ $ $ $ $ $ $ $ SC H M A T 50 5 5 1 0 PM I V a c a l i o n B o n u s . A d j u s t m e n t SE $6 7 $1 $1 7 $5 $2 8 $4 $1 2 $ $ $ SC H M A T 50 5 6 0 0 Si c k L e a v e V a c a t i o n & P e r s o n a l T i m e SO $ $ $ $ $ $ $ $ $ $ SC H M A T 50 5 7 0 0 Ac c r u e d R e t e n t i o n B o n u s SO $ $ $ $ $ $ $ $ $ $ SC H M A T 60 5 1 0 0 Tr o j a n D e c o m i s s i o n i n g C o s t s TR O J D $1 , 5 7 2 $2 7 $4 1 0 $1 2 7 $6 6 5 $8 9 $2 4 8 $6 $ $ SC H M A T 60 5 7 1 0 Re v e r s A c c r u e d F i n a l R e c l a m a t i o n SE $2 9 3 $5 $7 2 $2 3 $1 2 3 $1 9 $$ 1 $1 $ $ SC H M A T 61 0 0 0 0 Co a l M i n e D e v e l o p m e n t - P M I SE $4 , 4 4 4 $7 1 $1 , 0 9 3 $3 4 4 $1 , 8 6 8 $2 8 3 $7 6 8 $1 8 $ $ SC H M A T 61 0 1 3 0 78 1 S h o p p i n g I n c e n t i v e _ O R OR $6 8 $ $6 8 $ $ $ $ $ $ $ SC H M A T 61 0 1 3 5 SB 1 1 4 9 C o s t s _ O R O T H E R OT H E R $ $ $ $ $ $ $ $ $ $ SC H M A T 61 0 1 4 0 Or e o n R a t e R e f u n d OT H E R $ $ $ $ $ $ $ $ $ $ SC H M A T 61 0 1 4 1 WA R a t e R e f u n d s OT H E R $2 2 9 $ $ $ $ $ $ $ $2 2 9 $ SC H M A T 61 0 1 4 2 Re g L i a b i l t y - U T H o m e E n e r g y L i f e l i n e UT $1 4 $ $ $ $1 4 $ $ $ $ $ SC H M A T 61 0 1 4 3 Re g L i a b i l t y - W A L o w E n e r g y P r o g r a m WA $ $ $ $ $ $ $ $ $ $ 20 1 6 ~~ ~ 1 ; ~ O U N T A I N Sc h e d u l e M ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o t e i n T h o u s a n d s ) FE R C A c c o u n t SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T SC H M A T T o t a l SC H M F SC H M F T o t a l SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P SC H M D P T o t a l SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T V'U l " T V i'~ . . I O U - . . I " I " C L I C ; U i v i i \ J n s o l OR 61 0 1 4 6 OR R e g A s s e V L i a b i l t y C o n s o l i d a t i o n OR 61 0 1 4 8 Re g L i a b i l t y - D e f N P C B a l a n c e R e c l a s s OT H E R 61 0 1 4 9 Re g L i a b i l t y - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R 70 5 2 0 0 Or e g o n G a i n o n S a l e o t H a l s e y - O R OT H E R 70 5 2 1 0 Pr o p e r t y I n s u r a n c e SO 70 5 2 4 0 CA A l t e r n a t i v e R a t e t o r E n e r g y P r o g r a m ( C CA 70 5 2 6 0 Ma r c h 2 0 0 6 T r a n s i t i o n P l a n c o s t s - W A WA 70 5 2 6 5 Re g L i a b - O R E n e r g y C o n s e r v a t i o n C h a r g e OR 71 5 7 2 0 NW P o w e r A c t - W A OT H E R 72 0 3 0 0 Pe n s i o n I R e t i r e m e n t ( A c c r u e d I P r e p a i d ) SO 74 0 1 0 0 Po s t M e r g e r L o s s - R e a c q u i r e d D e b t SN P 91 0 9 1 0 PM I B r i d g e r S e c t i o n 4 7 1 A d j SE 92 0 1 1 0 PM I W Y E x t r a c t i o n T a x SE 92 0 1 5 0 FA S 1 1 2 B o o k R e s e r v e SO 30 5 1 0 0 Am o r t o f P r o j e c t s - K l a m a t h E n g i n e e r i n g DG P 11 0 2 0 0 Ta x D e p l e t i o n - D e e r C r e e k SE 11 0 2 0 5 1 TA X P E R C E N T A G E D E P L E T I O N - D E D U C T I O N SE 12 0 1 0 0 Pr e f e r r e d D i v i d e n d - P P L SN P 12 0 2 0 0 Tr a p p e r M i n e D i v d e n d D e d u c o n SE 13 0 5 6 0 ME H C I n s u r a n c e S e r v i c e s - R e c e i v a b l e SO 13 0 6 0 0 Ta x E x e m p t I n t e r e s t ( N o A M T ) SO 13 0 6 0 5 Ta x E x e m p t I n t e r e s t - C A i O U CA 72 0 1 0 0 Me d i c a r e S u b s i d y SO 91 0 9 0 0 PM I D e p l e t i o n SE 91 0 9 1 8 PM I O v e r r i d i n g R o y a l t SE 92 0 1 0 5 PM I T a x E x e m p t I n t e r e s t I n c o m e SE 92 0 1 0 6 PM I D I V I D E N D R E C E I V E D D E D U C T I O N SE 10 5 1 2 2 Re p a i r D e d u c t i o n SG 10 5 1 2 5 Ta x D e p r e c i a t i o n TA X D E P R 10 5 1 2 6 PM I T a x D e p r e c i a t i o n SE 10 5 1 3 7 Ca p i t a l i z e d D e p r e c i a t i o n SO 10 5 1 4 1 AF U D C SN P 10 5 1 4 1 1 AF U D C - E q u i t y SN P 10 5 1 4 3 Ba s i s I n t a n g i b l e D i f e r e n c e SO 10 5 1 5 2 Ga i r i ( L o s s ) o n P r o p D i s p o s i t i o n s GP S 10 5 1 6 5 Co a l M i n e D e v e l o p m e n t SE 10 5 1 7 0 Co a l M i n e R e c e d i n g F a c e ( E x t e n s i o n ) SE 10 5 1 7 1 PM I C o a l M i n e R e c e d i n g F a c e ( E x t e n s i o n ) SE FE R C~$$$$$$$$$$$7 $2 $$5 $1 , 8 0 7 $i "$$2 $1 $ $5 3 $$ $1 6 $$$$1 $7 3 $4 7 3 $4 . 7 4 8 $1 0 0 $1 3 $2 5 2 $ $1 2 $6 5 $2 $7 $3 30 t 6 Ot h e r -i $ $2 . 6 0 4 $6 8 $$$$$ $2 . 2 2 1 $$$$$ $9 , 7 5 9 $i "$$$$$$$$$$$$i "$$$$$$$$$$$ Nu t i l$$$$$$$$$$$$$$$i "$i "$$$$$$$$$$$!$"$ $3 5 , 1 4 4 $$$$$$$$$ ~~ ; J ~ O U N T A I N Sc h e d u l e M ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y A1 l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C ot h e r Nu t i l SC H M D T 10 5 1 7 5 Re m o v a l C o s t ( n e t o f s a l v a g e ) GP S $5 1 , 6 1 7 $1 , 2 3 3 $1 4 , 3 9 4 $4 , 0 9 4 $2 1 , 8 2 3 $2 , 7 8 3 $7 , 1 5 5 $1 3 5 $ $ SC H M D T 10 5 2 2 0 3 Ch o l l a S H L - N O P A ( L e a s e A m o r t z a t i o n ) SS G C H $6 9 $1 $1 9 $6 $2 9 $4 $1 1 $ $ $ SC H M D T 10 5 4 7 0 Bo o k G a i n I o s s o n L a n d S a l e s GP S $1 , 0 7 8 $2 6 $3 0 1 $8 5 $4 5 6 $5 8 $1 4 9 $3 $ $ SC H M D T 11 0 2 0 0 De p l e t i o n - T a x P e r c e n t a g e D e d u c t i o n SG $7 , 8 8 7 $1 3 5 $2 , 0 8 1 $6 4 4 $3 , 3 4 3 $4 3 4 $1 , 2 1 9 $3 0 $ $ SC H M D T 11 0 2 0 5 SR C D e p l e t i o n - T a x P e r c e n t a g e D e d u c t i o n SG $1 7 4 $3 $4 6 $1 4 $7 4 $1 0 $2 7 $1 $ $ SC H M D T 14 5 0 3 0 Di s t r i b u t i o n O & M A m o r t o f W r i t e o f f SN P D $ $ $ $ $ $ $ $ $ $ SC H M D T 20 5 0 2 5 PM I - F u e l C o s t A d j u s t m e n t SE $1 , 1 6 9 $1 9 $2 8 8 $9 0 $4 9 1 $7 4 $2 0 2 $5 $ $ SC H M D T 20 5 2 0 0 Co a l M & S I n v e n t o r y W r i t e - O f f SE $1 , 2 5 0 $2 0 $3 0 8 $9 7 $5 2 5 $7 9 $2 1 6 $5 - $ $ SC H M D T 20 5 4 1 1 PM I S E C 2 6 3 A A d j u s t m e n t SE $3 0 8 $5 $7 6 $2 4 $1 2 9 $2 0 $5 3 $1 $ $ SC H M D T 21 0 0 0 0 PR E P A I D I B E W 5 7 M E D I C A L SO $ $ \$ $ $ $ $ $ $ $ SC H M D T 21 0 1 0 0 Pr e p a i d T a x e s - O R P U C OR $5 2 $ $5 2 $ $ $ $ $ $ $ SC H M D T 21 0 1 8 0 OT H E R P R E P A I D S SO $1 , 8 7 8 $4 5 $5 2 4 $1 4 9 $7 9 4 $1 0 1 $2 6 0 $5 $ $ SC H M D T 21 0 2 0 0 Pr e p a i d T a x e s - p r o p e r t t a x e s GP S $4 , 6 8 1 $1 1 2 $1 , 3 0 5 $3 7 1 $1 , 9 7 9 $2 5 2 $6 4 9 $1 2 $ $ SC H M D T 22 0 1 0 0 Ba d D e b t s A l l o w a n c e BA D D E B T $1 , 1 6 8 $3 6 $4 0 5 $1 4 6 $4 5 3 $4 5 $8 3 $ $ $ SC H M D T 30 5 1 0 0 Am o r t o f P r o j e c t s - K l a m a t h E n g i n e e r i n g DG P $ $ $ $ $ $ $ $ $ $ SC H M D T 31 0 1 0 2 Fi x e d A s s e t - B o o k l a x - I G C SE $ $ $ $ $ $ $ $ $ $ SC H M D T 32 0 1 1 5 1 MI S C - R E G L 1 A B SO $ $ $ $ $ $ $ $ $ $ SC H M D T 32 0 2 1 0 Re s e a r c h & E x p e r . S e c . 1 7 4 A m o r t . SO $9 , 1 2 7 $2 1 8 $2 , 5 4 5 $7 2 4 $3 , 8 5 9 $4 9 2 $1 , 2 6 5 $2 4 $ $ SC H M D T 32 0 2 2 0 Gl e n r o c k E x c l u d i n g R e c l a m a t i o n - U T r a t e 0 UT $ $ $ $ $ $ $ $ $ $ SC H M D T 41 5 1 1 0 De f R e g A s s e t - T r a n s m i s s i o n S r v c D e p o s i t SG $1 , 6 3 8 $2 8 $4 3 2 $1 3 4 $6 9 4 $9 0 $2 5 3 $6 $ $ SC H M D T 41 5 1 2 0 DE F E R R E D R E G A S S E T . F O O T E C R E E K C O N T R SG $1 3 8 $2 $3 6 $1 1 $5 8 $8 $2 1 $1 $ $ SC H M D T 41 5 6 8 0 De f e r r e d I n t e r v e n o r F u n d i n g G r a n t s - O R OR $9 2 $ $9 2 $ $ $ $ $ $ $ SC H M D T 41 5 7 0 3 Go o d n o e H i l l s L i q u i d a t i o n D a m a g e s - W y WY P $5 1 0 $ $ $ $ $ $5 1 0 $ $ $ SC H M D T 41 5 7 5 0 Re g A s s e t s B P A b a l a n c i n g a c c o u n i s I D U OT H E R $ $ $ $ $ $ $ $ $ $ SC H M D T 41 5 8 0 1 RT O G r i d W e s t N I R A l l o n c e SG $5 3 $1 $1 4 $4 $2 3 $3 $8 $ $ $ SC H M D T 41 5 8 0 3 RT O G r i d W e s t N I R A l l o w a n c e w / o W A WA $ $ $ $ $ $ $ $ $ $ SC H M D T 41 5 8 0 4 OR R T O G r i d W e s t N I R OR $8 1 $ $8 1 $ $ $ $ $ $ $ SC H M D T 41 5 8 2 1 Co n t r a P e n s i o n R e g A s s e t M M T & C T G _ W Y WY P $1 , 3 6 8 $ $ $ $ $ $1 , 3 6 8 $ $ $ SC H M D T 41 5 8 7 4 De f e r r E x c e s s N e t P o w e r C o s t s - W Y 0 8 OT H E R $1 , 5 3 9 $ $ $ $ $ $ $ $1 . 5 3 9 $ SC H M D T 41 5 8 8 0 UT D e f I n d e p e n d e n t Ev a l u a t i o n F e e UT $8 1 $ $ $ $8 1 $ $ $ $ $ SC H M D T 41 5 8 9 1 WY - 2 0 0 6 T r a n s i t i o n S e v e r a n c e C o s t s WY P $ $ $ $ $ $ $ $ $ $ SC H M D T 41 5 8 9 2 De f e r r e d E x c e s s N e t P o w e r C o s t s - I D 0 9 OT H E R $2 . 6 1 6 $ $ $ $ $ $ $ $2 . 6 1 6 $ SC H M D i 41 5 8 9 5 OR R C A C S E P T - D E C 0 7 D E F E R R E D OR $ $ $ $ $ $ $ $ $ $ SC H M D T 41 5 8 9 6 WA - C h e h a l i s P l a n t R e v e n u e R e q u i r e m e n t WA $1 8 , 0 0 0 $ $ $1 8 , 0 0 0 $ $ $ $ $ $ SC H M D T 41 5 9 0 0 OR S B 4 0 8 R e c o v e r y OT H E R $ $ $ $ $ $ $ $ $ $ SC H M D T 42 5 1 0 0 De f e r r e d R e g u l a t o r y E x p e n s e - I D U ID U $2 6 $ $ $ $ $2 6 $ $ $ $ .S C H M D T 42 5 1 1 0 Te n a n t L e a s e A l l o w - P S U C a l l C n t r CN $6 0 $2 $1 9 $4 $2 9 $2 $5 $ $ $ SC H M D T 42 5 2 1 5 Un e a r n e d J o i n t U s e P o l e C o n t a c t R e v e n u e SN P D $1 7 9 $6 $5 1 $1 2 $8 5 $8 $1 7 $ $ $ SC H M D T 42 5 2 2 5 Du k e / H e r m i s t o n C o n t r a c t R e n e g o t i a t i o n SG $7 5 5 $1 3 $1 9 9 $6 2 $3 2 0 $4 2 $1 1 7 $3 $ $ SC H M D T 42 5 2 9 5 BP A C o n s e r v a t i o n R a t e C r e d i t SG $ $ $ $ $ $ $ $ $ $ SC H M D T 42 5 3 8 0 Id a h o C u s t o m e r B a l a n c i n g A c c o u n t OT H E R $1 5 6 $ $ $ $ $ $ $ $1 5 6 $ SC H M D T 42 5 7 0 0 Tr o j a n S p e c i a l A s s e s s m e n t - D O E - I R S mO J D $ $ $ $ $ $ $ $ $ $ 40 f 6 z ~z::o ~ ~ )-0: ¡¡~w~u~o05; 0:0. ~" ~ ~ 8 eN a. li "0 ~ .~(I ::(. 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Co Ol~~~~~~.!.!.! o~ ~!~o ~Q-, ~~O~~~~~0~~. ~Q)uoo ~w ~ ~__ ~_~~ CD ~~~~~Q) i l r ii r ~ l H ~ II ~ ~ ~ ~ :: J l ~ ff i r ~ ! ! ~ ~ ~ fiii i l I ~ ~ l ff ~ ~c( ü ~ ~ ~ ~ w 00 c( ~ ~ ~ ~ ~ ~ ~ c( ~ ~ ~ ~ ~ 0 Ü ~ ~ c( c( c( ~ ~ ~ ~ ~ ~ ~ ~ u. a ~ w w ~gg ~ ~ ~~g ~ æ~~ ~g~ 8g8 ~ ~ ~ ~~g ~~ ~ ~~~8~~g ~ g ß8 g 8 000c ~ 0 0 0 0 0 ~ ~ ~ ~ ~ ~ ~ ~ 8 0 0 0 0 0 õ 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~~ g ~ ~ ~ 0 ~ ..~ ..~ ..~8 N M ~ M ~ MOO 0 0 0 0 0 0 ~ ~ ~ ~ ~ ~ ~ ~ 0 0 0 0 0 0 0 0 0 0 0 ~ ~ ~ ~ N N ~~ u ~, ~ ~~ ~ ~. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~-~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ë:: § b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b b bb bc::::::::::::::::~::::::::::~::::::::::::::::::::::::::::::::::::::::::::::::::::::Ux xx x xx x x xxx x x x x xx x x x xx x x x x xx x xxxx xxxx x xx x x~ Ü Ü üü Ü Ü 0 Ü üüü ü Ü 0 Ü Ü 0 Ü Ü Ü Ü Ü Ü 0 Ü Ü Ü Ü Ü üOü ü ü ü üü ü ü ü ü üw w w ø 00 ø 00 W W 00 W W W W W W 00 00 00 W W W W ø W W W W 00 00 W 00 W 00 W ø 00 00 W 00 00 W Wu. ~~ ~ O U N T A I N Sc h e d u l e M ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T SC H M D T T o t a l Gr a n d T o t a l Se c o n d a r y A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C O t h e r N u t i l 72 0 5 5 0 A c c r u e d C I C S e v e r a n c e S O $ 8 4 0 $ 2 0 $ 2 3 4 $ 6 7 $ 3 5 5 $ 4 5 $ 1 1 6 $ 2 $ . $ 91 0 5 3 0 I n j u r i e s a n d D a m a g e s R e S e r v e S O $ 1 , 0 1 4 $ 2 4 $ 2 8 3 $ 8 0 $ 4 2 9 $ 5 5 $ 1 4 1 $ 3 $ $ 91 0 5 6 0 2 8 3 S M U D R E V E N U E I M P U T A T I O N - U T R E G L 1 A B O T H E R $ 5 , 6 0 7 $ $ $ $ $ $ $ $ 5 , 6 0 7 $ 91 0 5 8 0 W a s a c h w o r k e r s c o m p r e s e r v e S O $ 2 5 6 $ 6 $ 7 1 $ 2 0 . $ 1 0 8 $ 1 4 $ 3 5 $ 1 $ $ 91 0 9 0 5 P M I U n d e r g r o u n d M i n e C o s t D e p l e t i o n S E $ 1 3 5 $ 2 $ 3 3 $ 1 0 $ 5 7 $ 9 $ 2 3 $ 1 $ $ 91 0 9 2 5 C A R e f u n d O T H E R $ $ $ $ $ $ $ $ $ $ 92 0 1 1 0 P M I W Y E x t r a c t i o n T a x S E $ 9 5 $ 2 $ 2 3 $ 7 $ 4 0 $ 6 $ 1 6 $ $ $ $2 , 0 6 4 , 9 3 8 $ 4 0 , 9 9 4 $ 5 4 9 , 6 9 8 $ 1 5 2 , 4 9 3 $ 8 6 6 , 3 8 6 $ 1 0 5 , 5 0 8 $ 2 9 4 , 9 0 0 $ 6 , 0 2 3 $ 1 3 , 7 9 3 $ 3 5 , 1 4 4 $2 . 9 _ 1 4 , 2 1 9 " S ~ 6 , : l L _ $ 7 8 6 , 5 2 1 $ 2 1 8 , 6 9 9 $ 1 , 1 ! l l l , 6 2 L $ 1 4 7 , 9 2 4 $ 4 2 8 , 2 9 $ 7 , 9 3 6 $ 2 3 , 5 7 2 $ 3 5 , 1 4 4 60 f 6 ~ ~ 2 ~ ~ ~ o ~ O U N T A I N In t e r e s t E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) £t l ~ I V V V Mr u u , - - O T H E R SN P 41 9 1 0 0 0 T o t a l 42 7 0 0 0 0 IN T O N L N G - T R M D B T SN P 42 7 0 0 0 0 T o t a l 42 8 0 0 0 0 AM T D B T D I S C & E X P SN P 42 8 0 0 0 0 T o t a l 42 8 1 0 0 0 AM O R T Z N O F L O S S SN P 42 8 1 0 0 0 T o t a l 42 9 0 0 0 0 AM T P R E M O N D E B T SN P 42 9 0 0 0 0 T o t a l 43 1 0 0 0 0 OT H E R I N T E R E S T E X P SN P 43 1 0 0 0 0 T o t a l 43 1 3 0 0 0 IN T E X P O N R E G L 1 A B SN P 43 1 3 0 0 0 T o t a l 43 2 0 0 0 0 AF U D C - B O R R O W E D SN P 43 2 0 0 0 0 T o t a l Gr a n d T o t a l 1 o f 1 ~~ ~ \ ~ ~ O U N T A I N De f e r r e d I n c o m e T a x E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy . A I I FE R C Ot h e r Nu t i l 41 0 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - C A CA $9 8 6 $9 8 6 $ $ $ $ $ $ $ $ 41 0 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - F E R C FE R C $6 8 $ $ $ $ $ $ $ $6 8 $ 41 0 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - O R OR $5 , 3 9 2 $ $5 , 3 9 2 $ $ $ $ $ $ $ 41 0 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - W A WA $2 6 0 $ $ $2 6 0 $ $ $ $ $ $ 41 0 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - W Y P WY P $2 . 1 1 3 $ $ $ $ $ $2 . 1 1 3 $ $ $ 41 0 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - W Y U WY P $1 . 7 1 0 $ $ $ $ $ $1 . 7 1 0 $ $ $ 41 0 1 0 0 0 10 5 1 2 2 Re p a i r D e d u c t i o n SG $4 7 , 0 4 3 $8 0 6 $1 2 , 4 1 1 $3 . 8 4 2 $1 9 . 9 4 1 $2 , 5 9 1 $7 . 2 7 3 $1 7 9 $ $ 41 0 1 0 0 0 10 5 1 2 5 Ta x D e p r e d a t i o n TA X D E P R $6 1 5 . 6 0 8 $ 1 2 , 3 9 3 $1 6 7 , 3 8 3 $3 8 . 8 5 8 $2 6 3 . 1 6 9 $3 1 , 2 0 3 $8 7 , 4 6 4 $1 , 8 0 2 $ $1 3 . 3 3 7 41 0 1 0 0 0 10 5 1 2 6 28 2 D I T P M I D e p r e c i a t i o n - T a x SE $9 . 5 4 9 $1 5 3 $2 . 3 4 9 $7 3 8 $4 , 0 1 3 $6 0 7 $1 , 6 5 0 $3 8 $ $ 41 0 1 0 0 0 10 5 1 3 7 Ca p i t a l i z e d D e p r e c i a t i o n SO $1 . 8 9 4 $4 5 $5 2 8 $1 5 0 $8 0 1 $1 0 2 $2 6 3 $5 $ $ 41 0 1 0 0 0 10 5 1 4 1 AF U D C SN P $3 5 , 8 5 0 $8 0 2 $9 , 7 0 3 $2 . 7 7 0 $1 5 , 6 2 8 $1 , 9 0 4 $4 . 9 4 7 $9 6 $ $ 41 0 1 0 0 0 10 5 1 4 3 28 2 B a s i s I n t a n g i b l e D i f f e r e n c e SO $1 , 7 6 3 $4 2 $4 9 2 $1 4 0 $7 4 5 $9 5 $2 4 4 $5 $ $ 41 0 1 0 0 0 10 5 1 5 2 Ga i n / ( L o s s ) o n P r o p D i s p o s i t i o n s GP S $9 , 4 9 2 $2 2 7 $2 , 6 4 7 $7 5 3 $4 , 0 1 3 $5 1 2 $1 . 3 1 6 $2 5 $ $ 41 0 1 0 0 0 10 5 1 6 5 Co a l M i n e D e v e l o p m e n t SE $1 6 4 $3 $4 0 $1 3 $6 9 $1 0 $2 8 $1 $ $ 41 0 1 0 0 0 10 5 1 7 0 Co a l M i n e R e c e d i n g F a c e ( E x t e n s i o n ) SE $6 2 3 $1 0 $1 5 3 $4 8 $2 6 2 $4 0 $1 0 8 $2 $ $ 41 0 1 0 0 0 10 5 1 7 1 PM I C o a l M i n e E x t e n s i o n C o s t s SE $2 7 7 $4 $6 8 $2 1 $1 1 7 $1 8 $4 8 $1 $ $ 41 0 1 0 0 0 10 5 1 7 5 Re m o v a l C o s t ( n e t o f s a l v a g e ) GP S $1 9 . 5 8 9 $4 6 8 $5 , 4 6 3 $1 . 5 5 4 $8 , 2 8 2 $1 . 0 5 6 $2 , 7 1 5 $5 1 $ $ 41 0 1 0 0 0 10 5 2 2 0 3 Ch o l l a S H L N O P A ( L e a s e A m o r t i z t i o n ) SS G C H $2 6 $ $7 $2 $1 1 $1 $4 $ $ $ 41 0 1 0 0 0 10 5 4 7 0 Bo o k G a i n / L o s s o n L a n d S a l e s GP S $4 0 9 $1 0 $1 1 4 $3 2 $1 7 3 $2 2 $5 7 $1 $ $ 41 0 1 0 0 0 11 0 2 0 0 IG C T a x P e r c n t a g e De p l e t i o n D e d u c t SG $2 , 9 9 3 $5 1 $7 9 0 $2 4 4 $1 , 2 6 9 $1 6 5 $4 6 3 $1 1 $ $ 41 0 1 0 0 0 11 0 2 0 5 SR C T a x P e r c e n t a g e D e p l e t i o n D e d u c t SG $6 6 $1 $1 7 $5 $2 8 $4 $1 0 $ $ $ 41 0 1 0 0 0 20 5 0 2 5 PM I- F u e l C o s t A d j u s t m e n t SE $4 4 4 $7 $1 0 9 $3 4 $1 8 6 $2 8 $7 7 $2 $ $ 41 0 1 0 0 0 20 5 2 0 0 M& S I N V E N T O R Y W R I T E - O F F SE $4 7 4 $8 $1 1 7 $3 7 $1 9 9 $3 0 $8 2 $2 $ $ 41 0 1 0 0 0 20 5 4 1 1 19 0 P M I S e c 2 6 3 A SE $1 1 7 $2 $2 9 $9 $4 9 $7 $2 0 $ $ $ 41 0 1 0 0 0 21 0 1 0 0 28 3 0 R P U C P r e p a i d T a x e s OR $2 0 $ $2 0 $ $ $ $ $ $ $ 41 0 1 0 0 0 21 0 1 0 5 Se l f I n s u r e d H e a l t h B e n e f i s SO $2 6 8 $6 $7 5 $2 1 $1 1 3 $1 4 $3 7 $1 $ $ 41 0 1 0 0 0 21 0 1 8 0 28 3 P r e p a i d M e m b e r s h i p F e e s - E E l W S C C SO $7 1 3 $1 7 $1 9 9 $5 7 $3 0 1 $3 8 $9 9 $2 $ $ 41 0 1 0 0 0 21 0 2 0 0 28 3 P r e p a i d T a x e s - P r o p e r t y T a x e s GP S $1 , 7 7 6 $4 2 $4 9 5 $1 4 1 $7 5 1 $9 6 $2 4 6 $5 $ $ 41 0 1 0 0 0 22 0 1 0 0 19 0 B a d D e b t A l l o w a n c e BA D D E B T $4 4 3 $1 3 $1 5 4 $5 6 $1 7 2 $1 7 $3 1 $ $ $ 41 0 1 0 0 0 32 0 1 1 5 28 3 1 N T E R I M P R O V I S I O N _ T O T A L R E G A S ~ SO $1 8 , 6 6 3 $4 4 6 $5 , 2 0 4 $1 , 4 8 0 $7 , 8 9 0 $1 , 0 0 6 $2 , 5 8 7 $4 9 $ $ 41 0 1 0 0 0 32 0 1 1 6 19 0 R E G L I A B I L I T Y SO $5 7 2 $1 4 $1 6 0 $4 5 $2 4 2 $3 1 $7 9 $1 $ $ 41 0 1 0 0 0 32 0 2 1 0 Re s e a r c h & E x p e r . S e c . 1 7 4 A m o r t . SO $3 , 4 6 4 $8 3 $9 6 6 $2 7 5 $1 , 4 6 5 $1 8 7 $4 8 0 $9 $ $ 41 0 1 0 0 0 41 5 1 1 0 19 0 D E F R E G A S S E T - T R A N S M S V C D E P O SG $6 2 2 $1 1 $1 6 4 $5 1 $2 6 3 $3 4 $9 6 $2 $ $ 41 0 1 0 0 0 41 5 1 2 0 19 0 D E F R E G A S S E T - F O O T E C R E E K C O N SG $5 2 $1 $1 4 $4 $2 2 $3 $8 $ $ $ 41 0 1 0 0 0 41 5 3 0 1 28 3 H a z r d o u s W a s t e / E n v i r o n m e n t a l - W A WA $2 0 8 $ $ $2 0 8 $ $ $ $ $ $ 41 0 1 0 0 0 41 5 6 8 0 19 0 D e f I n t e r v e n o r F u n d i n g G r a n t s - O R OR $3 5 $ $3 5 $ $ $ $ $ $ $ 41 0 1 0 0 0 41 5 7 0 3 Go o d n o e H i l s L i q u i d a t i o n D a m a g e s - W Y WY P $1 9 4 $ $ $ $ $ $1 9 4 $ $ $ 1 o f 5 ~~ ~ ~ O U N T A I " " De f e r r e d I n c o m e T a x E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r Nu t l l 41 0 1 0 0 0 41 5 8 0 1 19 0 C O N T R A R T O G R I D W E S T N / R A L L O V SG $2 0 $ $5 $2 $9 $1 $3 $ $ $ 41 0 1 0 0 0 41 5 8 0 4 RT O G r i d w e s t N R W r i t e o f f O R OR $3 1 $ $3 1 $ $ $ $ $ $ $ 41 0 1 0 0 0 41 5 8 0 5 RT O G r i d W e s t N o t e s R e c e i v a b l e - W y WY P $7 0 $ $ $ $ $ $7 0 $ $ $ 41 0 1 0 0 0 41 5 8 0 6 RT O G r i d W e s t N o t e s R e c e i v a b l e - I D ID U $2 1 $ $ $ $ $2 1 $ $ $ $ 41 0 1 0 0 0 41 5 8 2 1 Co n t r a P e n s i o n R e g A s s e t M M T & C T G W Y WY P $5 1 9 $ $ $ $ $ $5 1 9 $ $ $ 41 0 1 0 0 0 41 5 8 7 4 De f e r r d E x c e s s N e t P o w e r C o s t s - W Y 0 9 OT H E R $5 8 4 $ $ $ $ $ $ $ $5 8 4 $ 41 0 1 0 0 0 41 5 8 8 0 De f e r r e d U T I n d e p e n d e n t E v a l u a t i o n F e e UT $3 1 $ $ $ $3 1 $ $ $ $ $ 41 0 1 0 0 0 41 5 8 9 2 De f e r r e d E x c e s s N e t P o w e r C o s t s - I D 0 9 OT H E R $9 9 3 $ $ $ $ $ $ $ $9 9 3 $ 41 0 1 0 0 0 41 5 8 9 6 WA - C h e h a l i s P l a n t R e v e n u e R e q u i r e m e n t WA $6 , 8 3 1 $ $ $6 , 8 3 1 $ $ $ $ $ $ 41 0 1 0 0 0 42 5 1 0 0 19 0 D e f e r r e d R e g u l a t o r y E x p e n s e - I D U ID U $1 0 $ $ $ $ $1 0 $ $ $ $ 41 0 1 0 0 0 42 5 1 1 0 19 0 T e n a n t L e a s e A l l o w - P S U C a l l C n t r CN $2 3 $1 $7 $2 $1 1 $1 $2 $ $ $ 41 0 1 0 0 0 42 5 1 2 5 De f e r r e d C o a l C o s t - A r c h SE $2 , 0 9 7 $3 4 $5 1 6 $1 6 2 $8 8 1 $1 3 3 $3 6 2 $8 $ $ 41 0 1 0 0 0 42 5 2 1 5 28 3 U n e a r n e d J o i n t U s e P o l e C o n t a c t R e v n u SN P D $6 8 $2 $1 9 $4 $3 2 $3 $6 $ $ $ 41 0 1 0 0 0 42 5 2 2 5 Du k e / H e r m i s t o n C o n t r a c t R e n e g o t i a t i o n SG $2 8 6 $5 $7 6 $2 3 $1 2 1 $1 6 $4 4 $1 $ $ 41 0 1 0 0 0 42 5 3 8 0 19 0 1 d a h o C u s t o m e r S a l A c c t OT H E R $5 9 $ $ $ $ $ $ $ $5 9 $ 41 0 1 0 0 0 43 0 1 0 0 28 3 W e a t h e r i z a t i o n SO $7 , 0 9 9 $1 7 0 $1 , 9 8 0 $5 6 3 $3 , 0 0 2 $3 8 3 $9 8 4 $1 9 $ $ 41 0 1 0 0 0 43 0 1 1 0 Re g A s s e t B a l a n c e R e c l a s s SO $9 9 4 $2 4 $2 7 7 $7 9 $4 2 0 $5 4 $1 3 8 $3 $ $ 41 0 1 0 0 0 43 0 1 1 1 Re g A s s e t s - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R $2 6 $ $ $ $ $ $ $ $2 6 $ 41 0 1 0 0 0 43 0 1 1 2 Re g A s s e t - O t h e r - B a l a n c e R e c l a s s OT H E R $9 3 $ $ $ $ $ $ $ $9 3 $ 41 0 1 0 0 0 43 0 1 1 3 Re g A s s e t - D e f N P C B a l a n c e R e c l a s s OT H E R $9 8 8 $ $ $ $ $ $ $ $9 8 8 $ 41 0 1 0 0 0 50 5 1 2 5 19 0 A c c r u e d R o y a l t e s SE $1 , 9 1 7 $3 1 $4 7 2 $1 4 8 $8 0 6 $1 2 2 $3 3 1 $8 $ $ 41 0 1 0 0 0 50 5 1 4 5 Mi s c . N o n - C u r r e n t A c c r u e d L i a b i l t y SO $3 1 6 $8 $8 8 $2 5 $1 3 4 $1 7 $4 4 $1 $ $ 41 0 1 0 0 0 50 5 1 5 0 19 0 M i s c C u r r e n t a n d A c c r u e d L i a b i l i t y - S O SO $7 0 1 $1 7 $1 9 5 $5 6 $2 9 6 $3 8 $9 7 $2 $ $ 41 0 1 0 0 0 50 5 6 0 0 19 0 V a c a t i o n S i c k l e a v e & P T A c c r u a l SO $2 0 2 $5 $5 6 $1 6 $8 5 $1 1 $2 8 $1 $ $ 41 0 1 0 0 0 60 5 1 0 0 19 0 T r o ) a n D e c o m m i s s i o n i n g A m o r t TR O J D $7 3 6 $1 2 $1 9 2 $6 0 $3 1 1 $4 2 $1 1 6 $3 $ $ 41 0 1 0 0 0 60 5 7 1 0 19 0 R e v e r s e A c c r u e d F i n a l R e c l a m a t i o n SE $4 , 1 4 8 $6 7 $1 , 0 2 1 $3 2 1 $1 , 7 4 3 $2 6 4 $7 1 7 $1 6 $ $ 41 0 1 0 0 0 61 0 1 0 0 28 3 P M I A M O R T D E V E L O P M E N T SE $1 , 3 3 1 $2 1 $3 2 8 $1 0 3 $5 5 9 $8 5 $2 3 0 $5 $ $ 41 0 1 0 0 0 61 0 1 0 0 1 19 0 N O P A 1 0 3 - 9 9 - o 0 R A R SO $2 2 $1 $6 $2 $9 $1 $3 $ $ $ 41 0 1 0 0 0 61 0 1 1 1 28 3 P M I S A L E O F A S S E T S SE $1 $ $ $ $ $ $ $ $ $ 41 0 1 0 0 0 61 0 1 1 4 PM I E I T F P r e s t r i p p i n g C o t SE $8 4 $1 $2 1 $6 $3 5 $5 $1 5 $ $ $ 41 0 1 0 0 0 61 0 1 3 5 28 3 S B 1 1 4 9 C o s t s - O R O T H E R OT H E R $3 7 2 $ $ $ $ $ $ $ $3 7 2 $ 41 0 1 0 0 0 61 0 1 4 2 28 3 R e g L i a b i l t y - U T H o m e E n e r g y L i f e l i n e UT $1 5 2 $ $ $ $1 5 2 $ $ $ $ $ 41 0 1 0 0 0 61 0 1 4 3 28 3 R e g L i a b i l t y - W A L o w E n e r g y P r o g r a m WA $1 3 0 $ $ $1 3 0 $ $ $ $ $ $ 41 0 1 0 0 0 70 5 2 0 0 19 0 0 R G a i n o n S a l e o f H a l s e y - O R OT H E R $3 6 3 $ $ $ $ $ $ $ $3 6 3 $ 41 0 1 0 0 0 70 5 2 3 2 WE S T V A L L E Y L E A S E R E D U C T I O N - C A CA $1 1 $1 1 $ $ $ $ $ $ $ $ 41 0 1 0 0 0 70 5 2 3 3 We s t V a l l e y L e a s e R e d u c t i o n - I D ID U $1 6 6 $ $ $ $ $1 6 6 $ $ $ $ 41 0 1 0 0 0 70 5 2 3 4 We s t V a l l e y L e a s e R e d u c t i o n - W Y WY P $5 1 8 $ $ $ $ $ $5 1 8 $ $ $ 20 f 5 ~~ ~ ~ ~ O U N T A I N De f e r r e d I n c o m e T a x E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy . A I I FE R C Ot h e r Nu t i 41 0 1 0 0 0 70 5 2 5 2 A& G C R E D I T - C A CA $1 7 $1 7 $ $ $ $ $ $ $ $ 41 0 1 0 0 0 70 5 2 5 3 A& G C r e d i t - I D LO U $1 7 1 $ $ $ $ $1 7 1 $ $ $ $ 41 0 1 0 0 0 70 5 2 5 4 A& G C r e d i t - W y wy p $5 6 0 $ $ $ $ $ $5 6 0 $ $ $ 41 0 1 0 0 0 70 5 3 0 0 Re g . L i a b i l t y - D e f e r r e d B e n e f i _ A r c h S SE $2 , 1 8 5 $3 5 $5 3 8 $1 6 9 $9 1 8 $1 3 9 $3 7 8 $9 $ $ 41 0 1 0 0 0 70 5 3 1 0 Re g L i a b - U T G a i n o n S a l e o f A s s e t UT $3 8 7 $ $ $ $3 8 7 $ $ $ $ $ 41 0 1 0 0 0 70 5 3 2 0 Re g L i a b - 1 0 G a i n o n S a l e o f A s s e t LO U $5 9 $ $ $ $ $5 9 $ $ $ $ 41 0 1 0 0 0 70 5 3 3 0 Re g L i a b - W Y G a i n o n S a l e o f A s s e t WY P $1 3 4 $ $ $ $ $ $1 3 4 $ $ $ 41 0 1 0 0 0 71 5 1 0 0 1 MC I F o g w i r e SG $ $ $ $ $ $ $ $ $ $ 41 0 1 0 0 0 71 5 8 0 0 19 0 R e d d i n g C o n t r a c t SG $2 0 9 $4 $5 5 $1 7 $8 8 $1 1 $3 2 $1 $ $ 41 0 1 0 0 0 72 0 2 0 0 19 0 D e f e r r e d C o m p e n s a t i o n P a y o u t SO $6 4 $2 $1 8 $5 $2 7 $3 $9 $ $ $ 41 0 1 0 0 0 72 0 4 0 0 19 0 5 E R P SO $1 8 9 $5 $5 3 $1 5 $8 0 $1 0 $2 6 $ $ $ 41 0 1 0 0 0 72 0 5 0 0 19 0 5 e v e r a n c e SO $8 8 $2 $2 5 $7 $3 7 $5 $1 2 $ $ $ 41 0 1 0 0 0 72 0 5 5 0 19 0 A c c r u e d C I C S e v e r e n c e SO $3 1 9 $8 $8 9 $2 5 $1 3 5 $1 7 $4 4 $1 $ $ 41 0 1 0 0 0 91 0 5 3 0 19 0 1 n j u r i e s & D a m a g e s SO $3 8 5 $9 $1 0 7 $3 1 $1 6 3 $2 1 $5 3 $1 $ $ 41 0 1 0 0 0 91 0 5 6 0 28 3 S M U D R e v e n u e I m p u t a t i o n - U T R e g L i a t OT H E R $2 , 1 2 8 $ $ $ $ $ $ $ $2 , 1 2 8 $ 41 0 1 0 0 0 91 0 5 8 0 19 0 W a s a t c h w o r k e r s c o m p r e s e r v e SO $9 7 $2 $2 7 $8 $4 1 $5 $1 3 $ $ $ 41 0 1 0 0 0 91 0 9 0 5 28 3 P M I B C C U n d e r g r o u n d M i n e C o s t D e p l e SE $5 1 $1 $1 3 $4 $2 2 $3 $9 $ $ $ 41 0 1 0 0 0 92 0 1 1 0 BR I D G E R C O A L C O M P A N Y E X R A C T I O N SE $3 6 $1 $9 $3 $1 5 $2 $6 $ $ $ 41 0 1 0 0 0 93 0 1 0 0 19 0 0 R B E T C C r e d i t OT H E R $1 2 0 $ $ $ $ $ $ $ $1 2 0 $ 41 0 1 0 0 0 93 0 1 0 0 1 Or e g o n B E T C C r e d i t IB T $3 4 8 -$ 5 $5 6 $3 $1 9 3 $3 0 $3 7 $4 $4 $2 7 41 0 1 0 0 0 T o t a l $8 2 3 , 5 0 4 $ 1 7 , 1 3 9 $2 2 1 , 5 7 5 $6 0 , 6 6 8 $3 4 0 , 9 2 0 $4 1 , 6 7 2 $ 1 1 9 , 9 9 3 $2 , 3 7 4 $5 , 7 9 9 $ 1 3 , 3 6 4 41 1 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - 1 0 ID U (9 0 6 ) $ $ $ $ -$ 9 0 6 $ $ $ $ 41 1 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - O T H E R OT H E R (3 4 ) $ $ $ $ $ $ $ -$ 3 4 $ 41 1 1 0 0 0 10 5 1 1 5 De p r e c i a t i o n F l o w - T h r o u g h - U T UT (2 , 9 4 6 ) $ $ $ -$ 2 , 9 4 6 $ $ $ $ $ 41 1 1 0 0 0 10 5 1 0 0 Ca p i t a l i z e d L a b o r C o s t s SO (7 , 8 1 0 ) -$ 1 8 7 -$ 2 , 1 7 8 -$ 6 1 9 -$ 3 , 3 0 2 -$ 4 2 1 -$ 1 , 0 8 3 -$ 2 0 $ $ 41 1 1 0 0 0 10 5 1 2 0 . B o o k D e p r e c i a t i o n SC H M D E X P (2 0 3 , 3 4 5 ) -$ 5 , 8 9 5 -$ 5 7 , 9 7 8 -$ 1 6 , 8 3 6 -$ 8 3 , 2 2 3 -$ 1 0 , 6 8 0 -$ 2 8 , 2 2 8 -$ 5 0 5 $ $ 41 1 1 0 0 0 10 5 1 2 1 28 2 D I T P M I D e p r e c i a t i o n - B o o k SE (5 , 0 6 ) -$ 9 3 -$ 1 , 4 2 8 -$ 4 4 9 -$ 2 , 4 4 0 -$ 3 6 9 -$ 1 . 0 0 3 -$ 2 3 $ $ 41 1 1 0 0 0 10 5 1 2 3 Se c . 4 8 1 a A d j - R e p a i r D e d u c t i o n SG (6 , 1 9 2 ) -$ 1 0 6 -$ 1 , 6 3 4 -$ 5 0 6 -$ 2 , 6 2 5 -$ 3 4 1 " -$ 9 5 7 -$ 2 4 $ $ 41 1 1 0 0 0 10 5 1 3 0 CI A C CI A C (2 0 , 3 3 2 ) -$ 7 2 0 -$ 5 , 7 6 0 -$ 1 , 3 3 1 -$ 9 , 6 4 0 -$ 9 3 8 -$ 1 , 9 4 3 $ $ $ 41 1 1 0 0 0 10 5 1 4 0 Hig h w a y r e l o c a t i o n SN P D (1 , 9 4 9 ) -$ 6 9 -$ 5 5 2 -$ 1 2 8 -$ 9 2 4 -$ 9 0 -$ 1 8 6 $ $ $ 41 1 1 0 0 0 10 5 1 4 2 Av o i d e d C o s t s SN P (3 0 , 5 6 0 ) -$ 6 8 3 -$ 8 , 2 7 1 -$ 2 , 3 6 1 -$ 1 3 , 3 2 2 -$ 1 , 6 2 3 -$ 4 , 2 1 7 -$ 8 2 $ $ 41 1 1 0 0 0 10 5 1 4 6 Ca p i t a l i z a t i o n o f T e s t E n e r g y SG (7 1 ) -$ 1 -$ 1 9 -$ 6 -$ 3 0 -$ 4 -$ 1 1 $ $ $ 41 1 1 0 0 0 10 5 2 2 0 1 19 0 C h o l l a G E T a x L e a s e SS G C H (5 3 8 ) -$ 9 -$ 1 4 6 -$ 4 4 -$ 2 2 4 -$ 2 9 -$ 8 4 -$ 2 $ $ 41 1 1 0 0 0 11 0 1 0 0 28 3 B O O K C O S T D E P L E T I O N A D D B A C K SE (1 , 0 0 2 ) -$ 1 6 -$ 2 4 6 -$ 7 7 -$ 4 2 1 -$ 6 4 -$ 1 7 3 -$ 4 $ $ 41 1 1 0 0 0 12 0 1 0 5 Wi l o w W i n d A c c u n t R e c e i v a b l e WA (4 0 ) $ $ ~$ 4 0 $ $ $ $ $ $ 41 1 1 0 0 0 14 5 0 3 0 19 0 D i s t r i b u t i o n O & M SN P D (0 ) $ $ $ $ $ $ $ $ $ 41 1 1 0 0 0 20 5 1 0 0 19 0 C O A L P I L E I N V E N T O R Y SE (4 5 5 ) -$ 7 -$ 1 1 2 -$ 3 5 -$ 1 9 1 -$ 2 9 -$ 7 9 -$ 2 $ $ 30 f 5 ~~ ~ ~ o ~ O U N T A I N De f e r r e d I n c o m e T a x E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r Nu t l 41 1 1 0 0 0 21 0 1 2 0 28 3 U T P U C P r e p a i d T a x e s UT (3 ) $ $ $ -$ 3 $ $ $ $ $ 41 1 1 0 0 0 21 0 1 3 0 28 3 1 0 P U C P r e p a i d T a x e s LO U (2 5 ) $ $ $ $ -$ 2 5 $ $ $ $ 41 1 1 0 0 0 32 0 1 1 5 28 3 I N T E R I M P R O V I S I O N _ T O T A L R E G A S : SO (1 3 , 8 7 8 ) -$ 3 3 1 -$ 3 , 8 7 0 -$ 1 , 1 0 1 -$ 5 , 8 6 8 -$ 7 4 8 -$ 1 , 9 2 4 -$ 3 6 $ $ 41 1 1 0 0 0 32 0 1 1 6 19 0 R E G L I A B I L I T Y SO (5 , 3 5 7 ) -$ 1 2 8 -$ 1 , 4 9 4 -$ 4 2 5 -$ 2 , 2 6 5 -$ 2 8 9 -$ 7 4 3 -$ 1 4 $ $ 41 1 1 0 0 0 32 0 1 4 0 28 3 M a y 2 0 0 0 T r a n s i t i o n P l a n C o s t s - O R OR (1 , 4 7 7 ) $ -$ 1 , 4 7 7 $ $ $ $ $ $ $ 41 1 1 0 0 0 32 0 2 2 0 28 3 G L E N R O C K E X C L U D I N G R E C L A M A T I ( UT (3 8 5 ) $ $ $ -$ 3 8 5 $ $ $ $ $ 41 1 1 0 0 0 41 5 3 0 0 28 3 H a z r d o u s W a s t e E n v i r . C l e a n u p SO (2 1 1 ) -$ 5 -$ 5 9 -$ 1 7 -$ 8 9 -$ 1 1 -$ 2 9 -$ 1 $ $ 41 1 1 0 0 0 41 5 3 0 1 19 0 H a z r d o u s W a s t e / E n v i r o n m e n t a l - W A WA (2 2 5 ) $ $ -$ 2 2 5 $ $ $ $ $ $ 41 1 1 0 0 0 41 5 5 0 0 28 3 C h o l l a P i t T r a n s - A P S A m o r t SG C T (3 5 6 ) -$ 6 -$ 9 4 -$ 2 9 -$ 1 5 2 -$ 2 0 -$ 5 5 $ $ $ 41 1 1 0 0 0 41 5 5 1 0 28 3 W A D I S A L L O W E D C O L S T R I P # 3 W R I T WA (2 0 ) $ $ -$ 2 0 $ $ $ $ $ $ 41 1 1 0 0 0 41 5 7 0 0 19 0 R e g A s s e t s B P A b a l a n c i n g a c c o u n t s - O ! ' OT H E R (5 4 3 ) $ $ $ $ $ $ $ -$ 5 4 3 $ 41 1 1 0 0 0 41 5 7 0 1 CA D e f e r r e d I n t e r v e n o r F u n d i n g CA (6 8 ) -$ 6 8 $ $ $ $ $ $ $ $ 41 1 1 0 0 0 41 5 7 0 2 RE G A S S E T - L A K E S I D E L 1 Q - W Y WY P (7 ) $ $ $ $ $ -$ 7 $ $ $ 41 1 1 0 0 0 41 5 8 0 3 RT O G r i d W e s t N / R W r i t e o f f W A WA (1 8 ) $ $ -$ 1 8 $ $ $ $ $ $ 41 1 1 0 0 0 41 5 8 0 5 RT O G r i d W e s t N o t e s R e c e i v a b l e - W Y WY P (1 2 2 ) $ $ $ $ $ -$ 1 2 2 $ $ $ 41 1 1 0 0 0 41 5 8 0 6 RT O G r i d W e s t N / R W n t e o f f t o LO U (3 1 ) $ $ $ $ -$ 3 1 $ $ $ $ 41 1 1 0 0 0 41 5 8 2 2 Re g As s e t _ Pe n s i o n M M T o U T UT (1 2 8 ) $ $ $ -$ 1 2 8 $ $ $ $ $ 41 1 1 0 0 0 41 5 8 2 8 Re g A s s e t P o s t R e t i r e m e n t M M T - W Y WY P (1 0 6 ) $ $ $ $ $ -$ 1 0 6 $ $ $ 41 1 1 0 0 0 41 5 8 2 9 Re g A s s e t - P o s t - R e t M M T - U T UT (1 2 6 ) $ $ $ -$ 1 2 6 $ $ $ $ $ 41 1 1 0 0 0 41 5 8 4 0 Re g A s s e t - D e f e r r e d O R I n d e p e n d e n t E v a l u ~ OT H E R (7 4 ) $ $ $ $ $ $ $ -$ 7 4 $ 41 1 1 0 0 0 41 5 8 5 0 Un r e c o v e r e d P l a n t - P o w e r d a l e SG (1 , 5 4 5 ) -$ 2 6 -$ 4 0 8 -$ 1 2 6 -$ 6 5 5 -$ 8 5 -$ 2 3 9 -$ 6 $ $ 41 1 1 0 0 0 41 5 8 7 0 De f e r r e d E x c e s s N e t P o w e r C o s t s - C A CA (8 0 8 ) -$ 8 0 8 $ $ $ $ $ $ $ $ 41 1 1 0 0 0 41 5 8 7 1 De f e r r e d E x c e s N e t P o w e r C o s t s - W Y WY P (3 , 2 7 7 ) $ $ $ $ $ -$ 3 , 2 7 7 $ $ $ 41 1 1 0 0 0 41 5 8 7 2 De f e r r e d E x c e s s N e t P o w e r C o s t s - W Y 0 8 WY P (5 , 4 1 2 ) $ $ $ $ $ -$ 5 , 1 2 $ $ $ 41 1 1 0 0 0 41 5 8 7 3 De f e r r e d E x c e s s N e t P o w e r C o s t s - W A H y e WA (6 2 7 ) $ $ -$ 6 2 7 $ $ $ $ $ $ 41 1 1 0 0 0 41 5 8 9 0 10 M E H C 2 0 0 6 T r a n s i t o n C o s t s LO U (2 3 2 ) $ $ $ $ -$ 2 3 2 $ $ $ $ 41 1 1 0 0 0 41 5 8 9 1 WY - 2 0 0 6 T r a n s i t i o n S e v e r a n c e C o s t s WY P (6 0 5 ) $ $ $ $ $ -$ 6 0 5 $ $ $ 41 1 1 0 0 0 41 5 8 9 5 0R . R C A C S E P - D E C 0 7 D E F E R R E D OR (2 , 9 4 7 ) $ -$ 2 , 9 4 7 $ $ $ $ $ $ $ 41 1 1 0 0 0 41 5 9 0 0 OR S B 4 0 9 R e c o v e r y OT H E R (1 , 1 4 3 ) $ $ $ $ $ $ $ -$ 1 , 1 4 3 $ 41 1 1 0 0 0 42 5 1 2 5 De f e r r e d C o a l C o s t - A r c h SE (3 , 0 7 9 ) -$ 4 9 -$ 7 5 7 -$ 2 3 8 -$ 1 , 2 9 4 -$ 1 9 6 -$ 5 3 2 -$ 1 2 $ $ 41 1 1 0 0 0 42 5 2 5 0 28 3 T G S B U Y O U T - S G SG (6 ) $ -$ 2 $ -$ 2 $ -$ 1 $ $ $ 41 1 1 0 0 0 42 5 2 6 0 28 3 L A K E V I E W B U Y O U T - S G SG (1 ) $ $ $ -$ 1 $ $ $ $ $ 41 1 1 0 0 0 42 5 2 8 0 28 3 J O S E P H S E T I L E M E N T - S G SG (5 2 ) -$ 1 -$ 1 4 -$ 4 -$ 2 2 -$ 3 c$ 8 $ $ $ 41 1 1 0 0 0 42 5 3 6 0 19 0 H e r m i s t o n S w a p SG (6 5 ) -$ 1 -$ 1 7 -$ 5 -$ 2 8 -$ 4 -$ 1 0 $ $ $ 41 1 1 0 0 0 50 5 4 0 0 19 0 B o n u s L i a b i l t y SO (1 5 ) $ -$ 4 -$ 1 46 -$ 1 -$ 2 $ $ $ 41 1 1 0 0 0 50 5 5 1 0 19 0 P M I V a c a t i o n B o n u s SE (2 6 ) $ -$ 6 -$ 2 -$ 1 1 -$ 2 -$ 4 $ $ $ 41 1 1 0 0 0 60 5 1 0 0 28 3 T R O J A N D E C O M M I S S I O N I N G A M O R T TR O J D (1 , 3 3 2 ) -$ 2 3 -$ 3 4 7 ~$ 1 0 8 -$ 5 6 4 -$ 7 5 -$ 2 1 0 -$ 5 $ $ 4 o f 5 ~~ ~ ~ t ~ ~ O U N T A l N De f e r r e d I n c o m e T a x E x p e n s e ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) FE R C A c c o u n t Se c o n d a r y Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r Nu t l 41 1 1 0 0 0 60 5 7 1 0 RE V E R S E A C C R U E D F I N A L R E C L A M A T I C SE (4 , 2 6 0 ) -$ 6 8 -$ 1 , 0 4 8 -$ 3 2 9 -$ 1 , 7 9 0 -$ 2 7 1 -$ 7 3 6 -$ 1 7 $ $ 41 1 1 0 0 0 61 0 0 0 0 28 3 P M I D e v e l o p m e n t C o s t s SE (1 , 6 8 7 ) -$ 2 7 -$ 4 1 5 -$ 1 3 0 -$ 7 0 9 -$ 1 0 7 -$ 2 9 1 -$ 7 $ $ 41 1 1 0 0 0 61 0 1 3 0 28 3 7 8 1 S h o p p i n g I n c e n t i v e . O R OR (2 6 ) $ -$ 2 6 $ $ $ $ $ $ $ 41 1 1 0 0 0 61 0 1 3 5 28 3 S B 1 1 4 9 C o s t s - O R O T H E R OT H E R (3 7 2 ) $ $ $ $ $ $ $ -$ 3 7 2 $ 41 1 1 0 0 0 61 0 1 4 1 19 0 W A R a t e R e f u n d s OT H E R (8 7 ) $ $ $ $ $ $ $ -$ 8 7 $ 41 1 1 0 0 0 61 0 1 4 2 28 3 R e g L i a b i l t y - U T H o m e E n e r g y L i f e l i n e UT (1 5 7 ) $ $ $ -$ 1 5 7 $ $ $ $ $ 41 1 1 0 0 0 61 0 1 4 3 28 3 R e g L i a b i l t y - W A L o w E n e r g y P r o g r a m WA (1 2 6 ) $ $ -$ 1 2 6 $ $ $ $ $ $ 41 1 1 0 0 0 61 0 1 4 5 19 0 R e g L i a b _ O R B a l a n c e C o n s o l OR (9 9 4 ) $ -$ 9 9 4 $ $ $ $ $ $ $ 41 1 1 0 0 0 61 0 1 4 6 OR R e g A s s e U L i a b i l t y C o n s o l i d a t i o n OR (5 ) $ -$ 5 $ $ $ $ $ $ $ 41 1 1 0 0 0 61 0 1 4 8 Re g L i a b i l t y - D e f N P C B a l a n c e R e c l a s s OT H E R (9 8 8 ) $ $ $ $ $ $ $ -$ 9 8 8 $ 41 1 1 0 0 0 61 0 1 4 9 Re g L i a b i l t y - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R (2 6 ) $ $ $ $ $ $ $ -$ 2 6 $ 41 1 1 0 0 0 70 5 2 1 0 19 0 P r o p e r t y I n s u r a n c e SO (4 2 ) -$ 1 -$ 1 2 -$ 3 -$ 1 8 -$ 2 -$ 6 $ $ $ 41 1 1 0 0 0 70 5 2 4 0 28 3 C A A l t e r n a t i v e R a t e f o r E n e r g y P r o g r a CA (4 7 2 ) -$ 4 7 2 $ $ $ $ $ $ $ $ 41 1 1 0 0 0 70 5 2 6 0 ME H C T r a n s i t i o n C o s t s - W A WA (2 4 2 ) $ $ -$ 2 4 2 $ $ $ $ $ $ 41 1 1 0 0 0 70 5 2 6 5 Re g L i a b i l t y - O R E n e r g y C o n s e r v a t i o n C OR (1 8 ) $ -$ 1 8 $ $ $ $ $ $ $ 41 1 1 0 0 0 70 5 3 0 0 Re g . L i a b i l t y - D e f e r r e d B e n e f i L A r c h 5 5E (1 , 4 8 8 ) -$ 2 4 -$ 3 6 6 -$ 1 1 5 -$ 6 2 5 -$ 9 5 -$ 2 5 7 -$ 6 $ $ 41 1 1 0 0 0 71 5 7 2 0 19 0 N W P o w e r A c t ( B P A R e g i o n a l C r s ) - W A OT H E R (3 4 3 ) $ $ $ $ $ $ $ -$ 3 4 3 $ 41 1 1 0 0 0 71 5 7 2 0 1 28 3 N W P o w e r A c t ( B P A R e g i o n a l C r s ) - W A OT H E R (5 0 0 ) $ $ $ $ $ $ $ -$ 5 0 0 $ 41 1 1 0 0 0 72 0 3 0 0 19 0 P e n s i o n l R e t i r e m e n t ( A c c r u e d / P r e p a i d ) 50 (2 4 ) -$ 1 "$ 7 -$ 2 -$ 1 0 -$ 1 -$ 3 $ $ $ 41 1 1 0 0 0 72 0 4 0 0 19 0 5 E R P - C a s h B a s i s SO (1 8 9 ) -$ 5 -$ 5 3 -$ 1 5 -$ 8 0 -$ 1 0 -$ 2 6 $ $ $ 41 1 1 0 0 0 74 0 1 0 0 28 3 P o s t M e r g e r D e b t L o s s 5N P (1 , 0 5 7 ) -$ 2 4 -$ 2 8 6 -$ 8 2 -$ 4 6 1 -$ 5 6 -$ 1 4 6 -$ 3 $ $ 41 1 1 0 0 0 91 0 9 1 0 19 0 P M I S e c 4 7 1 A d j u s t m e n t SE (1 9 8 ) -$ 3 -$ 4 9 -$ 1 5 -$ 8 3 -$ 1 3 -$ 3 4 -$ 1 $ $ 41 1 1 0 0 0 92 0 1 5 0 19 0 F A S 1 1 2 B o o k R e s e r v e P o s t r e t i r e m e n t B 50 (6 7 8 ) -$ 1 6 -$ 1 8 9 -$ 5 4 -$ 2 8 6 -$ 3 7 -$ 9 4 -$ 2 $ $ 41 1 1 0 0 0 93 0 1 0 0 19 0 0 R B E T C C r e d i t OT H E R (1 6 4 ) $ $ $ $ $ $ $ -$ 1 6 4 $ 41 1 1 0 0 0 93 0 1 0 0 1 19 0 0 R B E T C C r e d i t IB T (4 2 8 ) $6 -$ 6 9 -$ 4 -$ 2 3 7 -$ 3 6 -$ 4 6 -$ 5 -$ 5 -$ 3 3 41 1 1 0 0 0 T o t a l -$ 3 4 0 , 8 8 7 -$ 9 , 8 7 0 -$ 9 3 , 3 5 6 -$ 2 6 , 4 9 6 - $ 1 3 5 , 3 4 1 -$ 1 7 , 8 4 -$ 5 2 , 8 9 2 -$ 7 7 7 -$ 4 , 2 7 9 -$ 3 3 Gr a n d To t a l $4 8 2 , 6 1 6 $7 , 2 6 9 $1 2 8 , 2 2 0 $3 4 , 1 7 2 $2 0 5 , 5 7 9 $2 3 , 8 2 8 $6 7 , 1 0 1 $1 , 5 9 7 $1 , 5 2 0 $1 3 , 3 3 1 5 o f 5 ~e 2 ~ ~ ~ o ~ O U N T A I N In v e s t m e n t T a x C r e d i t A m o r t i z a t i o n ( A c t u a l s ) Tw e l v e M o n t h s E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I 41 1 4 0 0 0 0 D E F I T C C R E D I T F E D D G U - $ 1 , 8 7 4 $ $ $ - $ 1 , 5 5 1 - $ 2 0 1 - $ 1 0 8 41 1 4 0 0 0 T o t a l - $ 1 , 8 7 4 $ $ $ - $ 1 , 5 5 1 - $ 2 0 1 - $ 1 0 8 Gr a n d T o t a l - $ 1 , 8 7 4 $ $ $ - $ 1 , 5 5 1 - $ 2 0 1 - $ 1 0 8 FE R C -$ 1 4 -$ 1 4 -$ 1 4 Ot h e r -- !$ Nu t i$$'i 1 o f 1 ~~ ~ O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y . A I I F E R C 1n 1 l ,v ,0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 30 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S I D U $ 1 , 0 0 0 $ $ $ $ $ 1 , 0 0 0 $ 30 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S S G $ 1 0 , 0 3 1 $ 1 7 2 $ 2 , 6 4 6 $ 8 1 9 $ 4 , 2 5 2 $ 5 5 3 $ 1 , 5 5 1 30 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S S G - P $ 9 8 , 8 8 2 $ 1 , 6 9 5 $ 2 6 , 0 8 7 $ 8 , 0 7 5 $ 4 1 , 9 1 5 $ 5 , 4 4 7 $ 1 5 , 2 8 7 30 2 0 0 0 0 F R A N C H I S E S AN D CO N S E N T S S G - U $ 9 , 8 4 2 $ 1 6 9 $ 2 , 5 9 6 $ 8 0 4 $ 4 , 1 7 2 $ 5 4 2 $ 1 , 5 2 1 30 2 0 0 0 0 T o t a l $ 1 1 9 , 7 5 5 $ 2 , 0 3 6 $ 3 1 , 3 3 0 $ 9 , 6 9 8 $ 5 0 , 3 3 8 $ 7 , 5 4 2 $ 1 8 , 3 5 9 30 3 1 0 4 0 T R A N S M I S S I O N I N T A N G I B L E A S S E T S O R $ 5 3 1 $ $ 5 3 1 $ $ $ $ 30 3 1 0 4 0 T R A N S M I S S I O N I N T A N G I B L E A S S E T S S G $ 1 3 , 1 8 0 $ 2 2 6 $ 3 , 4 7 7 $ 1 , 0 7 6 $ 5 , 5 8 7 $ 7 2 6 $ 2 , 0 3 8 30 3 1 0 4 0 T o t a l $ 1 : 3 , 7 1 0 $ 2 2 6 $ 4 , 0 0 8 $ 1 , 0 7 6 $ 5 , 5 8 7 $ 7 2 6 $ 2 , 0 3 8 30 3 1 0 5 0 R C M S - R E G I O N C O N S T R U C T I O N M G M T S Y S T E M S O $ 1 0 , 8 7 5 $ 2 6 0 $ 3 , 0 3 3 $ 8 6 3 $ 4 , 5 9 8 $ 5 8 6 $ 1 , 5 0 7 30 3 1 0 5 0 T o t a l $ 1 0 , 8 7 5 $ 2 6 0 $ 3 , 0 3 3 $ 8 6 3 $ 4 , 5 9 8 $ 5 8 6 $ 1 , 5 0 7 30 3 1 0 8 0 F U E L M A N A G E M E N T S Y S T E M S O $ 3 , 2 9 3 $ 7 9 $ 9 1 8 $ 2 6 1 $ 1 , 3 9 2 $ 1 7 8 $ 4 5 6 30 3 1 0 8 0 T o t a l $ 3 , 2 9 3 $ 7 9 $ 9 1 8 $ 2 6 1 $ 1 , 3 9 2 $ 1 7 8 $ 4 5 6 30 3 1 2 3 0 A U T O M A T E P O L E C A R D S Y S T E M S O $ 4 , 4 1 0 $ 1 0 5 $ 1 , 2 3 0 $ 3 5 0 $ 1 , 8 6 4 $ 2 3 8 $ 6 1 1 30 3 1 2 3 0 T o t a l $ 4 , 4 1 0 $ 1 0 5 $ 1 , 2 3 0 $ 3 5 0 $ 1 , 8 6 4 $ 2 3 8 $ 6 1 1 30 3 1 4 7 0 R l l D A C A N Y O N R O A D I M P R O V E M E N T S S E $ 3 , 3 8 1 $ 5 4 $ 8 3 2 $ 2 6 1 $ 1 , 4 2 1 $ 2 1 5 $ 5 8 4 30 3 1 4 7 0 T o t a l $ 3 , 3 8 1 $ 5 4 $ 8 3 2 $ 2 6 1 $ 1 , 4 2 1 $ 2 1 5 $ 5 8 4 30 1 6 8 0 D I S T R I B U T I O N A U T O M A T I O N P i l O T P R O J E C T S O $ 1 3 , 0 7 2 $ 3 1 2 $ 3 , 6 4 5 $ 1 , 0 3 7 $ 5 , 5 2 7 $ 7 0 5 $ 1 , 8 1 2 30 3 1 6 8 0 T o t a l $ 1 3 , 0 7 2 $ 3 1 2 $ 3 , 6 4 $ 1 , 0 3 7 $ 5 , 5 2 7 $ 7 0 5 $ 1 , 8 1 2 30 3 1 7 6 0 R E C O R D C E N T E R M A N A G E M E N T S O F T W A R E S O $ 2 9 1 $ 7 $ 8 1 $ 2 3 $ 1 2 3 $ 1 6 $ 4 0 30 3 1 7 6 0 T o t a l $ 2 9 1 $ 7 $ 8 1 $ 2 3 $ 1 2 3 $ 1 6 $ 4 0 30 3 1 7 8 0 O U T A G E RE P O R T I N G SY S T E M S O $ 3 , 4 9 8 $ 8 4 $ 9 7 5 $ 2 7 7 $ 1 , 4 7 9 $ 1 8 9 $ 4 8 5 30 3 1 7 8 0 T o t a l $ 3 , 4 9 8 . $ 8 4 $ 9 7 5 $ 2 7 7 $ 1 , 4 7 9 $ 1 8 9 $ 4 8 5 30 3 1 8 3 0 C U S T O M E R S E R V I C E S Y S T E M i e s S ) C N $ 1 0 9 , 8 4 6 $ 2 , 7 9 2 $ 3 3 , 9 4 0 $ 7 , 7 5 3 $ 5 2 , 8 4 0 $ 4 , 2 6 7 $ 8 , 2 5 4 30 3 1 8 3 0 T o t a l $ 1 0 9 , 8 4 6 $ 2 , 7 9 2 $ 3 3 , 9 4 $ 7 , 7 5 3 $ 5 2 , 8 4 0 $ 4 , 2 6 7 $ 8 , 2 5 4 30 3 2 0 4 0 S A P S O $ 1 6 4 , 5 0 4 $ 3 , 9 2 9 $ 4 5 , 8 7 3 $ 1 3 , 0 4 8 $ 6 9 , 5 5 1 $ 8 , 8 7 0 $ 2 2 , 8 0 3 30 3 2 0 4 0 T o t a l $ 1 6 4 , 5 0 4 $ 3 , 9 2 9 $ 4 5 , 8 7 3 $ 1 3 , 0 4 8 $ 6 9 , 5 5 1 $ 8 , 8 7 0 $ 2 2 , 8 0 3 30 3 2 0 9 0 E N E R G Y C O M M O D I T Y S Y S T E M S O F T W A R E S O $ 9 , 9 7 4 $ 2 3 8 $ 2 , 7 8 1 $ 7 9 1 $ 4 , 2 1 7 $ 5 3 8 $ 1 , 3 8 2 30 3 2 0 9 0 T o t a l $ 9 , 9 7 4 $ 2 3 8 $ 2 , 7 8 1 $ 7 9 1 $ 4 , 2 1 7 $ 5 3 8 $ 1 , 3 8 2 30 3 2 2 2 0 E N T E R P R I S E D A T A W R H S E - B I R P T G T O O L S O $ 1 , 6 6 0 $ 4 $ 4 6 3 $ 1 3 2 $ 7 0 2 $ 9 0 $ 2 3 0 30 3 2 2 2 0 T o t a l $ 1 , 6 6 0 $ 4 0 $ 4 6 3 $ 1 3 2 $ 7 0 2 $ 9 0 $ 2 3 0 30 3 2 2 6 0 D W H S - D A T A W A R E H O U S E S O $ 1 , 1 5 8 $ 2 8 $ 3 2 3 $ 9 2 $ 4 9 0 $ 6 2 $ 1 6 1 30 3 2 2 6 0 T o t a l $ 1 , 1 5 8 $ 2 8 $ 3 2 3 $ 9 2 $ 4 9 0 $ 6 2 $ 1 6 1 30 3 2 2 7 0 E N T E R P R I S E D A T A W A R E H O U S E S O $ 5 , 5 1 7 $ 1 3 2 $ 1 , 5 3 8 $ 4 3 8 $ 2 , 3 3 2 $ 2 9 7 $ 7 6 5 30 3 2 2 7 0 T o t a l $ 5 , 5 1 7 $ 1 3 2 $ 1 , 5 3 8 $ 4 3 8 $ 2 , 3 3 2 $ 2 9 7 $ 7 6 5 30 3 2 3 3 0 F I E l D N E T P R O M E T E R R E A D I N G S Y S T - H R P R E P S O $ 2 , 9 0 8 $ 6 9 $ 8 1 1 $ 2 3 1 $ 1 , 2 2 9 $ 1 5 7 $ 4 0 3 30 3 2 3 3 0 T o t a l $ 2 , 9 0 8 $ 6 9 $ 8 1 1 $ 2 3 1 $ 1 , 2 2 9 $ 1 5 7 $ 4 0 3 30 3 2 3 4 0 F A C I L I T Y I N S P E C T I O N R E P O R T I N G S Y S T E M S O $ 1 , 9 0 5 $ 4 5 $ 5 3 1 $ 1 5 1 $ 8 0 5 $ 1 0 3 $ 2 6 4 30 3 2 3 4 T o t a l $ 1 , 9 0 5 $ 4 5 $ 5 3 1 $ 1 5 1 $ 8 0 5 $ 1 0 3 $ 2 6 4 30 3 2 3 6 0 2 0 0 2 G R I D N E T P O W E R C O S T M O D E L I N G S O $ 8 , 9 3 3 $ 2 1 3 $ 2 , 4 9 1 $ 7 0 8 $ 3 , 7 7 7 $ 4 8 2 $ 1 , 2 3 8 30 3 2 3 6 0 T o t a l $ 8 , 9 3 3 $ 2 1 3 $ 2 , 4 9 1 $ 7 0 8 $ 3 , 7 7 7 $ 4 1 1 2 $ 1 , 2 3 8 30 3 2 3 9 0 I N T E G R A T E D C O S T M G T S T R U C T U R E S O $ 1 , 6 0 3 $ 3 8 $ 4 4 7 $ 1 2 7 $ 6 7 8 $ 8 6 $ 2 2 2 30 3 2 3 9 0 T o t a l $ 1 , 6 0 3 $ 3 8 $ 4 4 7 $ 1 2 7 $ 6 7 8 $ 8 6 $ 2 2 2 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 1 o f 1 9 ~~ ' ý ~ ~ ~ O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) IV l V V V V ..U J £ . . . v v ." . . i : v i : " . . v " , , ~ A G E M E N T A N A L Y S I S P R O G R A M SO 30 3 2 4 0 0 T o t a l 10 1 0 0 0 0 30 3 2 4 5 0 MI D O F F I C E I M P R O V E M E N T P R O J E C T SO 30 3 2 4 5 0 T o t a l 10 1 0 0 0 0 30 3 2 4 8 0 OU T A G E C A L L H A N D L I N G I N T E G R A T I O N CN 30 3 2 4 8 0 T o t a l 10 1 0 0 0 0 30 3 2 5 1 0 OP E R A T I O N S M A P P I N G S Y S T E M SO 30 3 2 5 1 0 T o t a l 10 1 0 0 0 0 30 3 2 5 3 0 PO L E A T T A C H M E N T M G M T S Y S T E M SO 30 3 2 5 3 0 T o t a l 10 1 0 0 0 0 30 3 2 5 9 0 SU B S T A T I O N / C I R C U I T H I S T O R Y O F O P E R A T I O N S SO 30 3 2 5 9 0 T o t a l 10 1 0 0 0 0 30 3 2 6 0 0 . S I N G L E P E R S O N S C H E D U L I N G SO 30 3 2 6 0 0 T o t a l 10 1 0 0 0 0 30 3 2 6 4 0 TIB C O S O F T W A R E SO 30 3 2 6 4 0 T o t a l 10 1 0 0 0 0 30 3 2 6 7 0 C& T O F F I C I A L R E C O R D I N F O S Y S T E M SO 30 3 2 6 7 0 T o t a l 10 1 0 0 0 0 30 3 2 6 8 0 TR A N S M I S S I O N WH O L E S A L E B I L L I N G S Y S T E M SG 30 3 2 6 8 0 T o t a l 10 1 0 0 0 0 30 3 2 7 1 0 RO U G E R I V E R H Y D R O I N T A N G I B L E S SG 30 3 2 7 1 0 T o t a l 10 1 0 0 0 0 30 3 2 7 3 0 IM P R O V E M E N T S T O P L A T O W N E D B Y J A M E S R I V SG 30 3 2 7 3 0 T o t a l 10 1 0 0 0 0 30 3 2 7 5 0 EA G L E P O I N T H Y D R O A S S E T S SG 30 3 2 7 5 0 T o t a l 10 1 0 0 0 0 30 3 2 7 6 0 SW I F T 2 I M P R O V E M E N T S SG 30 3 2 7 6 0 T o t a l 10 1 0 0 0 0 30 3 2 7 7 0 NO R T H U M P Q U A - S E T T L E M E N T A G R E E M E N T SG 30 3 2 7 7 0 T o t a l 10 1 0 0 0 0 30 3 2 7 8 0 BE A R I V E R . S E T L E M E N T A G R E E M E N T SG 30 3 2 7 8 0 T o t a l 10 1 0 0 0 0 30 3 2 8 3 0 VC P R O . X E R O X C U S T S T M T F R M T R E N H A N C E . SO 30 3 2 8 3 0 T o t a l 10 1 0 0 0 0 30 3 2 8 6 0 WE B S O F T W A R E SO 30 3 2 8 6 0 T o t a l 10 1 0 0 0 0 30 3 2 9 0 0 ID A H O T R A N S M I S S I O N C U S T O M E R - O W N E D A S S E T S SG 30 3 2 9 0 0 T o t a l 10 1 0 0 0 0 30 3 2 9 1 0 WY O M I N G V H F ( V P C ) S P E C T R U M WY P 30 3 2 9 1 0 T o t a l 10 1 0 0 0 0 30 3 2 9 2 0 ID A H O V H F ( V P C ) S P E C T R U M ID U 30 3 2 9 2 0 T o t a l 2 o f 1 9 ~~ ý ! \ ; : O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) IV I V V V V oJ V - J . . o v V ui n i i V I I I ( V . - " : ) S P E C T R U M UT 30 3 2 9 3 0 T o t a l 10 1 0 0 0 0 30 3 2 9 9 0 P8 D M - F I L E N E T P 8 SO 30 3 2 9 9 0 T o t a l 10 1 0 0 0 0 30 3 3 0 9 0 ST E A M P L A N T I N T A N G I B L E A S S E T S SG 30 3 3 0 9 0 T o t a l 10 1 0 0 0 0 30 3 3 1 2 0 RA N G E R E M S f f C A D A S Y S T E M SG 10 1 0 0 0 0 30 3 3 1 2 0 RA N G E R E M S / S C A D A S Y S T E M SO 10 1 0 0 0 0 30 3 3 1 2 0 RA N G E R E M S / S C A D A S Y S T E M WY P 30 3 3 1 2 0 T o t a l 10 1 0 0 0 0 30 3 3 1 4 0 ET A G M - E l e c t r o n i c T a g g i n g S y s - M e r c h a n t SO 30 3 3 1 4 0 T o t a l 10 1 0 0 0 0 30 3 3 1 5 0 RO U T T C I T Y R O A D F O R H A Y D E N H A U L A G E SG 30 3 3 1 5 0 T o t l 10 1 0 0 0 0 30 3 3 1 7 0 GT X V E R S I O N 7 S O F T W A R E CN 30 3 3 1 7 0 T o t a l 10 1 0 0 0 0 30 3 3 1 8 0 HP O V - H P O p e n S o f t a r e SO 30 3 3 1 8 0 T o t a l 10 1 0 0 0 0 30 3 3 1 9 0 IT R O N M E T E R R E A D I N G S O F T W A R E CN 30 3 3 1 9 0 T o t a l 10 1 0 0 0 0 30 3 3 3 0 0 SE C I D - C U S T S E C U R E W E B L O G I N CN 30 3 3 3 0 0 T o t a l 10 1 0 0 0 0 30 3 3 3 1 0 C& T - E n e r g y T r a d i n g S y s t e m SO 30 3 3 3 1 0 T o t a l 10 1 0 0 0 0 30 3 3 3 2 0 CA S - C O N T R O L A R E A S C H E D U L I N G ( T R A N S M ) SG 30 3 3 3 2 0 T o t a l 10 1 0 0 0 0 30 3 3 3 3 0 OR V H F ( V P C ) S P E C T R U M OR 30 3 3 3 3 0 T o t a l 10 1 0 0 0 0 30 3 3 3 4 0 WA V H F ( V P C ) S P E C T R U M WA 30 3 3 3 4 0 T o t a l 10 1 0 0 0 0 30 3 3 3 5 0 CA V H F ( V P C ) S P E C T R U M CA 30 3 3 3 5 0 T o t a l 10 1 0 0 0 0 30 3 3 3 6 0 DS M R E P O R T I N G & T R A C K I N G S O F T W A R E SO 30 3 3 3 6 0 T o t a l 10 1 0 0 0 0 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S CN 10 1 0 0 0 0 30 3 4 9 0 0 MIS C - M I S C E L L A N E O U S ID U 10 1 0 0 0 0 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S OR . 10 1 0 0 0 0 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SE 10 1 0 0 0 0 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SG 10 1 0 0 0 0 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S SO 10 1 0 0 0 0 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S UT 10 1 0 0 0 0 30 3 4 9 0 0 MI S C - M I S C E L L A N E O U S WA 3 o f 1 9 ~~ Ý ! ~ ~ o ~ Q U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A 1 l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o - - - - - - - - A I I F E R C 10 1 0 0 0 0 3 0 3 4 9 0 0 M I S C - M I S C E L L A N E O U S W Y P $ 1 3 9 $ $ $ $ $ $ 1 3 9 $ 30 3 4 9 0 0 T o t a l $ 3 2 , 2 8 8 $ 7 5 8 $ 8 , 9 4 2 $ 2 , 5 4 7 $ 1 3 , 6 2 5 $ 1 , 7 3 2 $ 4 , 5 9 9 $ 8 5 10 1 0 0 0 0 3 1 0 0 0 0 0 L A N D & L A D R I G H T S S G $ 1 5 9 $ 3 $ 4 2 $ 1 3 $ 6 7 $ 9 $ 2 5 $ 1 10 1 0 0 0 0 3 1 0 0 0 0 0 L A N D & L A D R I G H T S S S G C H $ 1 , 1 4 7 $ 2 0 $ 3 1 0 $ 9 5 $ 4 7 6 $ 6 3 $ 1 7 9 $ 4 31 0 0 0 0 0 T o t a l $ 1 , 3 0 6 $ 2 2 $ 3 5 2 $ 1 0 8 $ 5 4 $ 7 1 $ 2 0 4 $ 5 10 1 0 0 0 0 3 1 0 1 0 0 0 L A N D O W N E D I N F E E S G $ 1 1 , 7 4 7 $ 2 0 1 $ 3 , 0 9 9 $ 9 5 9 $ 4 , 9 7 9 $ 6 4 7 $ 1 . 8 1 6 $ 4 5 10 1 0 0 0 0 3 1 0 1 0 0 0 L A D O W N E D I N F E E S S G C H $ 9 9 $ 2 $ 2 7 $ 8 $ 4 1 $ 5 $ 1 5 $ 31 0 1 0 0 0 T o t a l $ 1 1 , 8 4 $ 2 0 3 $ 3 , 1 2 6 $ 9 6 7 $ 5 , 0 2 0 $ 6 5 2 $ 1 , 8 3 1 $ 4 5 10 1 0 0 0 0 3 1 0 2 0 0 0 L A N D R I G H T S S G $ 4 1 , 7 8 9 $ 7 1 6 $ 1 1 , 0 2 5 $ 3 , 4 1 3 $ 1 7 . 7 1 4 $ 2 , 3 0 2 $ 6 , 4 6 0 $ 1 5 9 10 1 0 0 0 0 3 1 0 2 0 0 0 L A N D R I G H T S S S G C H $ 1 , 2 0 2 $ 2 1 $ 3 2 5 $ 9 9 $ 4 9 9 $ 6 5 $ 1 8 8 $ 4 31 0 2 0 0 0 T o t a l $ 4 2 , 9 9 1 $ 7 3 7 $ 1 1 , 3 5 0 $ 3 , 5 1 2 $ 1 8 , 2 1 3 $ 2 , 3 6 7 $ 6 , 6 4 8 $ 1 6 4 10 1 0 0 0 0 3 1 0 3 0 0 0 W A T E R R I G H T S S G $ 3 9 , 7 0 0 $ 6 8 1 $ 1 0 , 4 7 3 $ 3 , 2 4 2 $ 1 6 , 8 2 8 $ 2 , 1 8 7 $ 6 , 1 3 7 $ 1 5 1 31 0 3 0 0 0 T o t a l $ 3 9 , 7 0 0 $ 6 8 1 $ 1 0 , 4 7 3 $ 3 , 2 4 2 $ 1 6 , 8 2 8 $ 2 , 1 8 7 $ 6 , 1 3 7 $ 1 5 1 10 1 0 0 0 0 3 1 0 8 0 0 0 F E E L A N D - L E A S E D S G $ 3 7 $ 1 $ 1 0 $ 3 $ 1 6 $ 2 $ 6 $ 31 0 8 0 0 0 T o t a l $ 3 7 $ 1 $ 1 0 $ 3 $ 1 6 $ 2 $ 6 $ 10 1 0 0 0 0 3 1 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E M E N T S S G $ 7 8 0 , 9 1 5 $ 1 3 , 3 8 7 $ 2 0 6 , 0 2 0 $ 6 3 , 7 7 1 $ 3 3 1 , 0 1 7 $ 4 3 , 0 1 7 $ 1 2 0 , 7 2 6 $ 2 . 9 7 8 10 1 0 0 0 0 3 1 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E M E N T S S S G C H $ 5 7 , 3 8 6 $ 9 8 5 $ 1 5 , 5 2 4 $ 4 , 7 3 9 $ 2 3 , 8 2 7 $ 3 , 1 2 7 $ 8 , 9 7 3 $ 2 1 2 31 1 0 0 0 0 T o t a l $ 8 3 8 , 3 0 1 $ 1 4 , 3 7 2 $ 2 2 1 , 5 4 $ 6 8 , 5 1 0 $ 3 5 4 , 8 4 4 $ 4 6 , 1 4 4 $ 1 2 9 , 6 9 8 $ 3 , 1 9 0 10 1 0 0 0 0 3 1 2 0 0 0 0 B O I L E R P L A N T E Q U I P M E N T S G $ 2 , 7 9 8 , 9 2 9 $ 4 7 . 9 8 1 $ 7 3 8 , 4 0 9 $ 2 2 8 , 5 6 5 $ 1 , 1 8 6 . 4 2 0 $ 1 5 4 , 1 7 9 $ 4 3 2 , 7 0 1 $ 1 0 . 6 7 4 10 1 0 0 0 0 3 1 2 0 0 0 0 B O I L E R PL A N T EQ U I P M E N T S S G C H $ 3 2 5 , 4 2 5 $ 5 . 5 8 7 $ 8 8 , 0 3 6 $ 2 6 , 8 7 3 $ 1 3 5 . 1 1 6 $ 1 7 , 7 3 2 $ 5 0 , 8 8 1 $ 1 . 2 0 1 31 2 0 0 0 0 T o t a l $ 3 , 1 2 4 , 3 5 5 $ 5 3 , 5 6 8 $ 8 2 6 , 4 4 5 $ 2 5 5 , 4 3 8 $ 1 , 3 2 1 , 5 3 6 $ 1 7 1 , 9 1 1 $ 4 8 3 , 5 8 3 $ 1 1 , 8 7 4 10 1 0 0 0 0 3 1 4 0 0 0 0 T U R B O G E N E R A T O R U N I T S S G $ 7 6 9 , 0 5 8 $ 1 3 . 1 8 4 $ 2 0 2 , 8 9 2 $ 6 2 . 8 0 3 $ 3 2 5 , 9 9 1 $ 4 2 , 3 6 4 $ 1 1 8 . 8 9 3 $ 2 , 9 3 3 10 1 0 0 0 0 3 1 4 0 0 0 0 T U R B O G E N E R A T O R U N I T S S S G C H $ 6 3 . 7 3 5 $ 1 . 0 9 4 $ 1 7 , 2 4 2 $ 5 , 2 6 3 $ 2 6 , 4 6 3 $ 3 , 4 7 3 $ 9 . 9 6 5 $ 2 3 5 31 4 0 0 0 0 T o t a l $ 8 3 2 , 7 9 3 $ 1 4 , 2 7 8 $ 2 2 0 , 1 3 3 $ 6 8 , 0 6 6 $ 3 5 2 , 4 5 4 $ 4 5 , 8 3 6 $ 1 2 8 , 8 5 8 $ 3 , 1 6 8 10 1 0 0 0 0 3 1 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G $ 3 0 0 , 4 6 4 $ 5 , 1 5 1 $ 7 9 , 2 6 8 $ 2 4 , 5 3 6 $ 1 2 7 , 3 6 2 $ 1 6 , 5 5 1 $ 4 6 , 4 5 0 $ 1 , 1 4 6 10 1 0 0 0 0 3 1 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S S G C H $ 6 6 , 3 4 0 $ 1 . 1 3 9 $ 1 7 , 9 4 7 $ 5 , 4 7 8 $ 2 7 , 5 4 4 $ 3 , 6 1 5 $ 1 0 . 3 7 2 $ 2 4 5 31 5 0 0 0 0 T o t a l $ 3 6 6 , 8 0 4 $ 6 , 2 9 0 $ 9 7 , 2 1 5 $ 3 0 , 0 1 5 $ 1 5 4 , 9 0 6 $ 2 0 , 1 6 6 $ 5 6 , 8 2 3 $ 1 , 3 9 1 10 1 0 0 0 0 3 1 5 7 0 0 0 A C C E S S O R Y E L E C T R I C E Q U J P - S U P V & A L A R M S G $ 5 0 $ 1 $ 1 3 $ 4 $ 2 1 $ 3 $ 8 $ 10 1 0 0 0 0 3 1 5 7 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P - S U P V & A L R M S S G C H $ 1 3 $ $ 4 $ 1 $ 5 - $ 1 $ 2 $ 31 5 7 0 0 0 T o t a l $ 6 3 $ 1 $ 1 7 $ 5 $ 2 6 $ 3 $ 1 0 $ 10 1 0 0 0 0 3 1 6 0 0 0 0 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T S G $ 2 5 . 1 4 2 $ 4 3 1 $ 6 , 6 3 3 $ 2 . 0 5 3 $ 1 0 , 6 5 7 $ 1 , 3 8 5 $ 3 . 8 8 7 $ 9 6 10 1 0 0 0 0 3 1 6 0 0 0 0 M I S C E L L A E O U S P O W E R P L A N T E Q U I P M E N T S S G C H $ 4 , 0 3 8 $ 6 9 $ 1 , 0 9 2 $ 3 3 3 $ 1 , 6 7 6 $ 2 2 0 $ 6 3 1 $ 1 5 31 6 0 0 0 0 T o t a l $ 2 9 , 1 8 0 $ 5 0 0 $ 7 , 7 2 5 $ 2 , 3 8 7 $ 1 2 , 3 3 4 $ 1 , 6 0 5 $ 4 . 5 1 8 $ 1 1 1 10 1 0 0 0 0 3 3 0 0 0 0 0 L A N D A N D L A N D R I G H T S S G - U $ 1 1 9 $ 2 $ 3 1 $ 1 0 $ 5 1 $ 7 $ 1 8 $ 33 0 0 0 0 0 T o t a l $ 1 1 9 $ 2 $ 3 1 $ 1 0 $ 5 1 $ 7 $ 1 8 $ 10 1 0 0 0 0 3 3 0 1 0 0 0 L A N D O W N E D I N F E E S G - P $ 5 . 6 6 2 $ 9 7 $ 1 , 4 9 4 $ 4 6 2 $ 2 , 4 0 0 $ 3 1 2 $ 8 7 5 $ 2 2 10 1 0 0 0 0 3 3 0 1 0 0 0 L A N D O W N E D I N F E E S G - U $ 5 , 5 2 8 $ 9 5 $ 1 , 4 5 9 $ 4 5 1 $ 2 , 3 4 3 $ 3 0 5 $ 8 5 5 $ 2 1 33 0 1 0 0 0 T o t a l $ 1 1 , 1 9 1 $ 1 9 2 $ 2 , 9 5 2 $ 9 1 4 $ 4 , 7 4 3 $ 6 1 6 $ 1 , 7 3 0 $ 4 3 10 1 0 0 0 0 3 3 0 2 0 0 0 L A N D R I G H T S S G - P $ 8 , 0 3 5 $ 1 3 8 $ 2 . 1 2 0 $ 6 5 6 $ 3 , 4 0 6 $ 4 4 3 $ 1 . 2 4 2 $ 3 1 10 1 0 0 0 0 3 3 0 2 0 0 0 L A N D R I G H T S S G - U $ 6 5 $ 1 $ 1 7 $ 5 $ 2 7 $ 4 $ 1 0 $ 33 0 2 0 0 0 T o t a l $ 8 , 1 0 0 $ 1 3 9 $ 2 , 1 3 7 $ 6 6 1 $ 3 , 4 3 3 $ 4 4 6 $ 1 , 2 5 2 $ 3 1 10 1 0 0 0 0 3 3 0 3 0 0 0 W A T E R R I G H T S S G - U $ 1 4 0 $ 2 $ 3 7 $ 1 1 $ 5 9 $ 8 $ 2 2 $ 1 4 o f 1 9 ~~ ~ ~ t ~ O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A l i F E R C 33 0 3 0 0 0 T o t a l 10 1 0 0 0 0 33 0 4 0 0 0 FL O O D R I G H T S SG - P 10 1 0 0 0 0 33 0 4 0 0 0 FL O O D R I G H T S SG - U 33 0 4 0 0 0 T o t a l 10 1 0 0 0 0 33 0 5 0 0 0 LA N D R I G H T S - F I S H I W I L D L I F E SG - P 33 0 5 0 0 0 T o t a l 10 1 0 0 0 0 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - P 10 1 0 0 0 0 33 1 0 0 0 0 ST R U C T U R E S A N D I M P R O V E SG - U 33 1 0 0 0 0 T o t a l 10 1 0 0 0 0 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - P 10 1 0 0 0 0 33 1 1 0 0 0 ST R U C T U R E S A N D I M P R O V E - P R O D U C T I O N SG - U 33 1 1 0 0 0 T o t a l 10 1 0 0 0 0 33 1 2 0 0 0 ST R U C T U R Ë S A N D I M P R O V E - F I S H I W I L D L I F E SG - P 10 1 0 0 0 0 33 1 2 0 0 0 ST R U C T U R E S A N D I M P R O V E - F I S H I W I L D L I F E SG - U 33 1 2 0 0 0 T o t a l 10 1 0 0 0 0 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - P 10 1 0 0 0 0 33 1 3 0 0 0 ST R U C T U R E S A N D I M P R O V E - R E C R E A T I O N SG - U 33 1 3 0 0 0 T o t l 10 1 0 0 0 0 33 1 6 0 0 0 ST R U C T U R E S - L E A S E I M P R O V E M E N T S SG - P 10 1 0 0 0 0 33 1 6 0 0 0 ST R U C T U R E S - L E A S E I M P R O V E M E N T S SG - U 33 1 6 0 0 0 T o t a l 10 1 0 0 0 0 33 2 0 0 0 0 "R E S E R V O I R S . D A M S & W A T E R W A Y S " SG - P 10 1 0 0 0 0 33 2 0 0 0 0 'R E S E R V O I R S . D A M S & W A T E R W A Y S " SG - U 33 2 0 0 0 0 T o t a l 10 1 0 0 0 0 33 2 1 0 0 0 "R E S E R V O I R S . D A M S , & W T R W Y S - P R O D U C T I O N " SG - P 10 1 0 0 0 0 33 2 1 0 0 0 "R E S E R V O I R S . D A M S . & W T R W Y S - P R O D U C T I O N " SG - U 33 2 1 0 0 0 T o t a l 10 1 0 0 0 0 33 2 2 0 0 0 "R E S E R V O I R S . D A M S . & W T R W Y S - F I S H I W I L D L I F SG - P 10 1 0 0 0 0 33 2 2 0 0 0 "R E S E R V O I R S . D A M S . & W T R W Y S - F I S H I W I L D L I F SG - U 33 2 2 0 0 0 T o t a l 10 1 0 0 0 0 33 2 3 0 0 0 "R E S E R V O I R S , D A M S . & W T R W Y S - R E C R E A T I O N " SG ~ P 10 1 0 0 0 0 33 2 3 0 0 0 "R E S E R V O I R S . D A M S , & W T R W Y S - R E C R E A T I O N " SG - U 33 2 3 0 0 0 T o t a l 10 1 0 0 0 0 33 2 6 0 0 0 RE S E R V O I R . D A M S . W A T E R W A Y S . L E A S E H O L D S SG - U 33 2 6 0 0 0 T o t a l 10 1 0 0 0 0 33 3 0 0 0 "W A T E R W H E E L S , T U R B & G E N E R A T O R S " SG - P 10 1 0 0 0 0 33 3 0 0 0 0 "W A T E R W H E E L S . T U R B & G E N E R A T O R S " SG - U 33 3 0 0 0 0 T o t a l 10 1 0 0 0 0 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG 10 1 0 0 0 0 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - P 10 1 0 0 0 0 33 4 0 0 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T SG - U 33 4 0 0 0 0 T o t a l $1 4 0 $ 2 $ 3 7 $ 1 1 $ 5 9 $ 8 $2 6 0 $ 4 $ 6 9 $ 2 1 $ 1 1 0 $ 1 4 $9 1 $ 2 $ 2 4 $ 7 $ 3 9 $ 5 $3 5 1 $ 6 $ 9 3 $ 2 9 $ 1 4 9 $ 1 9 $3 1 0 $ 5 $ 8 2 $ 2 5 $ 1 3 1 $ 1 7 $3 1 0 . $ 5 $ 8 2 $ 2 5 $ 1 3 1 $ 1 7 $7 $ $ 2 $ 1 $ 3 $ . $ 7 . 5 0 5 $ 1 2 9 $ 1 . 9 8 0 $ 6 1 3 $ 3 , 1 8 1 $ 4 1 3 $7 , 5 1 2 $ 1 2 9 $ 1 , 9 8 2 $ 6 1 3 $ 3 . 1 8 4 $ 4 1 4 $4 8 , 1 3 1 $ 8 2 5 $ 1 2 , 6 9 8 $ 3 . 9 3 0 $ 2 0 , 4 0 2 $ 2 . 6 5 1 $3 . 3 2 0 $ 5 7 $ 8 7 6 $ 2 7 1 . $ 1 , 4 0 7 $ 1 8 3 $5 1 , 4 5 1 $ 8 8 2 $ 1 3 , 5 7 4 $ 4 , 2 0 2 $ 2 1 , 8 0 9 $ 2 , 8 3 4 $2 4 , 4 1 0 $ 4 1 8 $ 6 . 4 0 $ 1 . 9 9 3 $ 1 0 . 3 4 7 $ 1 , 3 4 5 $3 6 4 $ 6 $ 9 6 $ 3 0 $ 1 5 4 $ 2 0 $2 4 , 7 7 3 $ 4 2 5 $ 6 , 5 3 6 $ 2 , 0 2 3 $ 1 0 , 5 0 1 $ 1 . 3 6 5 $1 2 . 8 1 1 $ 2 2 0 $ 3 , 3 8 0 $ 1 . 0 4 6 $ 5 , 4 3 0 $ 7 0 6 $1 , 9 1 1 $ 3 3 $ 5 0 4 $ 1 5 6 $ 8 1 0 $ 1 0 5 $1 4 , 7 2 2 $ 2 5 2 $ 3 , 8 8 4 $ 1 . 2 0 2 $ 6 , 2 4 0 $ 8 1 1 $5 . 6 5 2 $ 9 7 $ 1 , 4 9 1 $ 4 6 2 $ 2 . 3 9 6 $ 3 1 1 $1 8 4 $ 3 $ 4 9 $ 1 5 $ 7 8 $ 1 0 $5 , 8 3 6 $ 1 0 0 $ 1 . 5 4 0 $ 4 7 7 $ 2 , 4 7 4 $ 3 2 1 $1 2 . 1 3 4 $ 2 0 8 $ 3 . 2 0 1 $ 9 9 1 $ 5 , 1 4 3 $ 6 6 8 $2 3 , 1 1 0 $ 3 9 6 $ 6 . 0 9 7 $ 1 . 8 8 7 $ 9 . 7 9 6 $ 1 , 2 7 3 $3 5 , 2 4 3 $ 6 0 4 $ 9 , 2 9 8 $ 2 , 8 7 8 $ 1 4 , 9 3 9 $ 1 , 9 4 1 $2 3 5 , 7 9 5 $ 4 . 0 4 2 $ 6 2 , 2 0 7 $ 1 9 , 2 5 5 $ 9 9 , 9 5 0 $ 1 2 . 9 8 9 $3 3 , 0 1 7 $ 5 6 6 $ 8 , 7 1 0 $ 2 , 6 9 6 $ 1 3 . 9 9 5 $ 1 . 8 1 9 $2 6 8 , 8 1 2 $ 4 , 6 0 8 $ 7 0 , 9 1 7 $ 2 1 , 9 5 2 $ 1 1 3 , 9 4 5 $ 1 4 , 8 0 7 $9 , 1 8 8 $ 1 5 8 $ 2 . 4 2 4 $ 7 5 0 $ 3 . 8 9 5 $ 5 0 6 $5 4 6 $ 9 $ 1 4 4 $ 4 5 $ 2 3 1 $ 3 0 $9 , 7 3 4 $ 1 6 7 $ 2 , 5 6 8 $ 7 9 5 $ 4 , 1 2 6 $ 5 3 6 $4 2 5 $ 7 $ 1 1 2 $ 3 5 $ 1 8 0 $ 2 3 $6 3 $ 1 $ 1 7 $ 5 $ 2 7 $ 3 $4 8 9 $ 8 $ 1 2 9 $ 4 0 $ 2 0 7 $ 2 7 $5 2 9 $ 9 $ 1 4 0 $ 4 3 $ 2 2 4 $ 2 9 $5 2 9 $ 9 $ 1 4 0 $ 4 3 $ 2 2 4 $ 2 9 $7 5 . 3 7 6 $ 1 , 2 9 2 ' $ 1 9 . 8 8 6 $ 6 . 1 5 5 $ 3 1 , 9 5 1 $ 4 , 1 5 2 $3 6 , 0 6 4 $ 6 1 8 $ 9 . 5 1 4 $ 2 . 9 4 5 $ 1 5 , 2 8 7 $ 1 . 9 8 7 $1 1 1 . 4 4 0 $ 1 , 9 1 0 $ 2 9 , 4 0 0 $ 9 , 1 0 0 $ 4 7 , 2 3 7 $ 6 , 1 3 9 $4 2 5 $ 7 $ 1 1 2 $ 3 5 $ 1 8 0 $ 2 3 $4 4 , 5 3 5 $ 7 6 3 $ 1 1 . 7 4 9 $ 3 . 6 3 7 $ 1 8 . 8 7 7 $ 2 , 4 5 3 $1 0 . 6 7 0 $ 1 8 3 $ 2 . 8 1 5 $ 8 7 1 $ 4 . 5 2 3 $ 5 8 8 $5 5 , 6 ~ l l _ _ $ 9 5 4 $ 1 4 , 6 7 6 $ 4 , 5 4 3 $ 2 3 , 5 8 0 $ 3 , 0 6 4 50 f 1 9 $2 2 $4 0 $1 4 $5 4 $4 8 $4 8 $1 $1 , 1 6 0 $1 , 1 6 1 $7 , 4 4 1 $5 1 3 $7 , 9 5 4 $3 . 7 7 4 $5 6 $3 , 8 3 0 $1 . 9 8 1 $2 9 5 $2 , 2 7 6 $8 7 4 $2 8 $9 0 2 $1 . 8 7 6 $3 . 5 7 3 $5 , 4 4 8 $3 6 , 4 5 3 $5 , 1 0 4 $4 1 , 5 5 7 $1 , 4 2 0 $8 4 $1 , 5 0 5 $6 $1 0 $7 6 $8 2 $8 2 $1 1 . 6 5 3 $5 . 5 7 5 $1 7 , 2 2 8 -- $6 , 8 8 5 $1 , 6 4 9 $8 , 6 0 0 $1 $1 $$1 $i $1 "$ $2 9 $2 9 $1 8 4 $1 3 $1 9 6 $9 3 $1 $9 4 $4 9 $7 $5 6m $1 $2 2 $4 6 $8 8 $1 3 4 $8 9 9 $1 2 6 $1 . 0 2 5 $3 5 $2 $3 7 $2 $$2 $2 $2 $2 8 7 $1 3 8 $4 2 5 $2 $1 7 0 $4 1 $2 1 2 ~~ § ! ~ : O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y . A I I F E R C 10 1 0 0 0 0 3 3 4 7 0 0 0 A C C E S S O R Y E L E C T E Q U I p . S U P V & A L A R M S G . p $ 3 . 3 7 7 $ 5 8 $ 8 9 1 $ 2 7 6 $ 1 . 4 3 1 $ 1 8 6 $ 5 2 2 $ 1 3 10 1 0 0 0 0 3 3 4 7 0 0 0 A C C E S S O R Y E L E C T E Q U I p . S U P V & A L A R M S G - U $ 4 6 $ 1 $ 1 2 $ 4 $ 1 9 $ 3 $ 7 $ 33 4 7 0 0 0 T o t a l $ 3 , 4 2 3 $ 5 9 $ 9 0 3 $ 2 7 9 $ 1 , 4 5 1 $ 1 8 9 $ 5 2 9 $ 1 3 10 1 0 0 0 0 3 3 5 0 0 0 0 M I S C P O W E R P L A N T E Q U I P S G - U $ 1 9 8 $ 3 $ 5 2 $ 1 6 $ 8 4 $ 1 1 $ 3 1 $ 1 33 5 0 0 0 0 T o t a l $ 1 9 8 $ 3 $ 5 2 $ 1 6 $ 8 4 $ 1 1 $ 3 1 $ 1 10 1 0 0 0 0 3 3 5 1 0 0 0 M I S C P O W E R P L A N T E Q U I P - P R O D U C T I O N S G - P $ 2 . 1 3 5 $ 3 7 $ 5 6 3 $ 1 7 4 $ 9 0 5 $ 1 1 8 $ 3 3 0 $ 8 33 5 1 0 0 0 T o t a l $ 2 , 1 3 5 $ 3 7 $ 5 6 3 $ 1 7 4 $ 9 0 5 $ 1 1 8 $ 3 3 0 $ 8 10 1 0 0 0 0 3 3 5 2 0 0 0 M I S C P O W E R P L A N T E Q U I P - F I S H & W I L D L I F E S G - P $ 4 9 $ 1 $ 1 3 $ 4 $ 2 1 $ 3 $ 8 $ 33 5 2 0 0 0 T o t a l $ 4 9 $ 1 $ 1 3 $ 4 $ 2 1 $ 3 $ 8 $ 10 1 0 0 0 0 3 3 5 3 0 0 0 M I S C P O W E R P L A N T E Q U I P - R E C R E A T I O N S G - P $ 9 $ $ 2 $ 1 $ 4 $ 1 $ 1 $ 33 5 3 0 0 0 T o t a l $ 9 $ $ 2 $ 1 $ 4 $ 1 $ 1 $ 10 1 0 0 0 0 3 3 6 0 0 0 0 " R O A D S , R A I L R O A D S & B R I D G E S ' S G - P $ 1 4 . 4 3 7 $ 2 4 7 $ 3 . 8 0 9 $ 1 . 1 7 9 $ 6 . 1 2 0 $ 7 9 5 $ 2 . 2 3 2 $ 5 5 10 1 0 0 0 0 3 3 6 0 0 0 0 " R O A D S , R A I L R O A D S & B R I D G E S " S G - U $ 1 . 5 1 1 $ 2 6 $ 3 9 9 $ 1 2 3 $ 6 4 1 $ 8 3 $ 2 3 4 $ 6 33 6 0 0 0 0 T o t a l $ 1 5 , 9 4 9 $ 2 7 3 $ 4 , 2 0 8 $ 1 , 3 0 2 $ 6 , 7 6 0 $ 8 7 9 $ 2 , 4 6 6 $ 6 1 10 1 0 0 0 0 3 4 0 1 0 0 0 L A N D O W N E D I N F E E S G $ 6 . 0 9 7 $ 1 0 5 $ 1 . 6 0 8 $ 4 9 8 $ 2 . 5 8 4 $ 3 3 6 $ 9 4 2 $ 2 3 34 1 0 0 0 T o t a l $ 6 , 0 9 7 $ 1 0 5 $ 1 , 6 0 8 $ 4 9 8 $ 2 , 5 8 4 $ 3 3 6 $ 9 4 2 $ 2 3 10 1 0 0 0 0 3 4 0 3 0 0 0 W A T E R R I G H T S . O T H E R P R O D U C T I O N S G $ 1 7 , 4 2 0 $ 2 9 9 $ 4 . 5 9 6 $ 1 , 4 2 3 $ 7 . 3 8 4 $ 9 6 0 $ 2 . 6 9 3 $ 6 6 34 0 3 0 0 0 T o t a l $ 1 7 , 4 2 0 $ 2 9 9 $ 4 , 5 9 6 $ 1 , 4 2 3 $ 7 , 3 8 $ 9 6 0 $ 2 , 6 9 3 $ 6 6 10 1 0 0 0 0 3 4 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G $ 1 5 1 . 2 0 7 $ 2 . 5 9 2 $ 3 9 . 8 9 1 $ 1 2 . 3 4 8 $ 6 4 , 0 9 4 $ 8 . 3 2 9 $ 2 3 . 3 7 6 $ 5 7 7 10 1 0 0 0 0 3 4 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S S G C T $ 4 , 2 4 2 $ 7 1 $ 1 , 0 3 1 $ 3 3 6 $ 1 , 9 4 7 $ 2 3 0 $ 6 0 8 $ 1 9 34 1 0 0 0 0 T o t a l $ 1 5 5 , 4 4 9 $ 2 , 6 6 3 $ 4 0 , 9 2 2 $ 1 2 , 6 8 4 $ 6 6 , 0 4 1 $ 8 , 5 6 0 $ 2 3 , 9 8 4 $ 5 9 6 10 1 0 0 0 0 3 4 2 0 0 0 0 " F U E L H O L D E R S , P R O D U C E R S , A C C E S " S G $ 8 , 5 2 8 $ 1 4 6 $ 2 . 2 5 0 $ 6 9 6 $ 3 , 6 1 5 $ 4 7 0 $ 1 . 3 1 8 $ 3 3 10 1 0 0 0 0 3 4 2 0 0 0 0 " F U E L H O L D E R S . P R O D U C E R S , A C C E S " S S G C T $ 2 , 2 8 4 $ 3 8 $ 5 5 5 $ 1 8 1 $ 1 , 0 8 $ 1 2 4 $ 3 2 8 $ 1 0 34 2 0 0 0 0 T o t a l $ 1 0 , 8 1 2 $ 1 8 4 $ 2 , 8 0 5 $ 8 7 7 $ 4 , 6 . 6 3 $ 5 9 4 $ 1 , 6 4 $ 4 3 10 1 0 0 0 0 3 4 3 0 0 0 0 P R I M E M O V E R S S G $ 2 , 2 2 4 . 1 1 3 $ 3 8 . 1 2 7 $ 5 8 6 , 7 6 2 $ 1 8 1 , 6 2 5 $ 9 4 2 , 7 6 5 $ 1 2 2 , 5 1 5 $ 3 4 3 , 8 3 7 $ 8 , 4 8 2 10 1 0 0 0 0 3 4 3 0 0 0 0 P R I M E M O V E R S S S G C T $ 5 1 , 7 4 5 $ 8 6 5 $ 1 2 , 5 7 1 $ 4 , 0 9 8 $ 2 3 , 7 4 4 $ 2 , 8 0 9 $ 7 , 4 2 0 $ 2 3 8 34 3 0 0 0 0 T o t a l $ 2 , 2 7 5 , 8 5 7 $ 3 8 , 9 9 2 $ 5 9 9 , 3 3 2 $ 1 8 5 , 7 2 3 $ 9 6 6 , 5 0 9 $ 1 2 5 , 3 2 4 $ 3 5 1 , 2 5 7 $ 8 , 7 1 9 10 1 0 0 0 0 3 4 4 0 0 0 0 G E N E R A T O R S S G $ 3 3 1 , 5 3 $ 5 , 6 8 3 $ 8 7 , 4 6 5 $ 2 7 . 0 7 4 $ 1 4 0 , 5 3 2 $ 1 8 , 2 6 3 $ 5 1 , 2 5 4 $ 1 , 2 6 4 10 1 0 0 0 0 3 4 4 0 0 0 0 G E N E R A T O R S S S G C T $ 1 5 , 8 7 4 $ 2 6 5 $ 3 , 8 5 6 $ 1 , 2 5 7 $ 7 , 2 8 4 $ 8 6 2 $ 2 . 2 7 6 $ 7 3 34 0 0 0 0 T o t a l $ 3 4 7 , 4 0 9 $ 5 , 9 4 9 $ 9 1 , 3 2 1 $ 2 8 , 3 3 1 $ 1 4 7 , 8 1 7 $ 1 9 , 1 2 4 $ 5 3 , 5 3 0 $ 1 , 3 3 7 10 1 0 0 0 0 3 4 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G $ 2 2 7 , 0 1 1 $ 3 , 8 9 2 $ 5 9 . 8 9 0 $ 1 8 . 5 3 8 $ 9 6 , 2 2 6 $ 1 2 , 5 0 5 $ 3 5 , 0 9 5 $ 8 6 6 10 1 0 0 0 0 3 4 5 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S S G C T $ 2 , 9 2 0 $ 4 9 $ 7 0 9 $ 2 3 1 $ 1 , 3 4 0 $ 1 5 8 $ 4 1 9 $ 1 3 34 5 0 0 0 0 T o t a l $ 2 2 9 , 9 3 1 $ 3 , 9 4 0 $ 6 0 , 5 9 9 . $ 1 8 , 7 6 9 $ 9 7 , 5 6 6 $ 1 2 , 6 6 3 $ 3 5 , 5 1 4 $ 8 7 9 10 1 0 0 0 0 3 4 6 0 0 0 0 M I S C E L L A E O U S P W R P L A N T E Q U I P S G $ 1 2 , 1 8 0 $ 2 0 9 $ 3 , 2 1 3 $ 9 9 5 $ 5 , 1 6 3 $ 6 7 1 $ 1 , 8 8 3 $ 4 6 34 6 0 0 0 0 T o t a l $ 1 2 , 1 8 0 $ 2 0 9 $ 3 , 2 1 3 $ 9 9 5 $ 5 , 1 6 3 $ 6 7 1 $ 1 , 8 8 3 $ 4 6 10 1 0 0 0 0 3 5 0 0 0 0 0 L A N D A N D L A N D R I G H T S S G $ 1 4 1 $ 1 4 $ 2 2 2 $ 6 9 $ 3 5 7 $ 4 6 $ 1 3 0 $ 3 35 0 0 0 0 0 T o t a l $ 8 4 1 $ 1 4 $ 2 2 2 $ 6 9 $ 3 5 7 $ 4 6 $ 1 3 0 $ 3 10 1 0 0 0 0 3 5 0 1 0 0 0 L A N D O W N E D I N F E E S G $ 3 3 . 7 3 0 $ 5 7 8 $ 8 , 8 9 9 $ 2 , 7 5 4 $ 1 4 . 2 9 8 $ 1 , 8 5 8 $ 5 . 2 1 5 $ 1 2 9 35 0 1 0 0 0 T o t a l $ 3 3 , 7 3 0 $ 5 7 8 $ 8 , 8 9 9 $ 2 , 7 5 4 $ 1 4 , 2 9 8 $ 1 , 8 5 8 $ 5 , 2 1 5 $ 1 2 9 10 1 0 0 0 0 3 5 0 2 0 0 0 L A N D R I G H T S S G $ 6 6 , 4 8 9 $ 1 . 1 4 0 $ 1 7 , 5 4 1 $ 5 , 4 3 0 $ 2 8 . 1 8 4 $ 3 . 6 6 3 $ 1 0 , 2 7 9 $ 2 5 4 35 0 2 0 0 0 T o t a l $ 6 6 , 4 8 9 $ 1 , 1 4 0 $ 1 7 , 5 4 1 $ 5 , 4 3 0 $ 2 8 , 1 8 4 $ 3 , 6 6 3 $ 1 0 , 2 7 9 $ 2 5 4 10 1 0 0 0 0 3 5 2 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G $ 8 5 , 4 7 7 $ 1 , 4 6 5 $ 2 2 . 5 5 0 $ 6 , 9 8 0 $ 3 6 . 2 3 2 $ 4 . 7 0 8 $ 1 3 , 2 1 4 $ 3 2 6 6 o f 1 9 ~~ ~ ~ ~ O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) "" . . " " , , 0 T o t a l 10 1 0 0 0 0 35 3 0 0 0 0 ST A T I O N E Q U I P M E N T SG 35 3 0 0 0 0 T o t a l 10 1 0 0 0 0 35 3 4 0 0 0 ST A T I O N E Q U I P M E N T . S T E P - U P T R A N S F O R M E R S SG 35 3 0 0 T o t a l 10 1 0 0 0 0 35 3 7 0 0 0 ST A T I O N E Q U I P M E N T - S U P E R V I S O R Y & A l M SG 35 3 7 0 0 0 T o t a l 10 1 0 0 0 0 35 4 0 0 0 0 TO W E R S A N D F I X T U R E S SG 35 4 0 0 0 0 T o t a l 10 1 0 0 0 0 35 5 0 0 0 0 PO L E S A N D F I X T U R E S SG 35 5 0 0 0 0 T o t a l 10 1 0 0 0 0 35 6 0 0 0 0 OV E R H E A D C O N D U C T O R S & D E V I C E S SG 35 6 0 0 0 0 T o t a l 10 1 0 0 0 0 35 6 2 0 0 0 CL E A R I N G A N D G R A I N G SG 35 6 2 0 0 0 T o t a l 10 1 0 0 0 0 35 7 0 0 0 0 UN D E R G R O U N D C O N D U I T SG 35 7 0 0 0 0 T o t a l 10 1 0 0 0 0 35 8 0 0 0 0 UN D E R G R O U N D C O N D U C T O R S & D E V I C E S SG 35 8 0 0 0 0 T o t a l 10 1 0 0 0 0 35 9 0 0 0 0 RO A D S A N D T R A i l S SG 35 9 0 0 0 0 T o t a l 10 1 0 0 0 0 36 0 0 0 0 0 LA N D A N D l A D R I G H T S lO U 10 1 0 0 0 0 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S OR 10 1 0 0 0 0 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S UT 10 1 0 0 0 0 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S WA 10 1 0 0 0 0 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S WY P 10 1 0 0 0 0 36 0 0 0 0 0 LA N D A N D L A N D R I G H T S WY U 36 0 0 0 0 0 T o t a l 10 1 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E CA 10 1 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E ID U 10 1 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E OR 10 1 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E UT 10 1 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E WA 10 1 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E WY P 10 1 0 0 0 0 36 0 1 0 0 0 LA N D O W N E D I N F E E WY U 36 0 1 0 0 0 T o t a l 10 1 0 0 0 0 36 0 2 0 0 0 LA N D RI G H T S CA 10 1 0 0 0 0 36 0 2 0 0 0 LA N D R I G H T S LO U 10 1 0 0 0 0 36 0 2 0 0 0 LA N D RI G H T S OR 10 1 0 0 0 0 36 0 2 0 0 0 lA D RI G H T S UT 10 1 0 0 0 0 36 0 2 0 0 0 LA N D RI G H T S WA 10 1 0 0 0 0 36 0 2 0 0 0 lA N D RI G H T S WY P .. 70 f 1 9 íi Ri::l..Cel 0:Z "0- (I t! ~Z 13"8.9;: :5 £.a ;:-g ~ ~.~ Q)'~ )-a:~ .~~~~w~ (I itu~o (lEil~02 CQ)I~OO~ :: l¡-c ~ D:o. ~ i;e ~ ~~ - 0 (I.i ,&.. ~ ~~:sIr.. .;: ~,g-g U i: co Ñ.!~g,gWroc::: o ~ -~~~~~ ~~ ~~~ ~ ~ ~ ~~-~ ~ ~~~~ ~*~~ ~ *~ ~~ ~ ~ ~~~~ ~ ~ ~IIWII = ~ N ~~~~~ ~~ ~*~~~~ø 0 ~ ~~~~~ø ~ ~ *_*_~~~~~~ ~ = ~ w~w~~ N N ~ æ ø v Q ø W N . . ~ ~ M.~~ v~~ ~~~ O~~ ~~~~~~ ~~~ ~~s ~ ~ ~~~~ ~ ~~~~ ~ ~ ~ m ~ ~ ~~~~~ ~ ~ ~ ~~~~~i~ ~ ~~~~~ ~ ~w~_~ ~ ~W~~*S ~ ~ ~~CCO"= e(" NM M 0 00)~~~ ~~ ~~ ~ ~ ~M-..tl _&l ~ ~ =~ i ~~ W~~ g ~ø~ i ~~~~ tl~~~ ~~~~ ~~~m ~ ~ ~ ~ ~*~~ .~~= W~MtS ~ .~ ~ ~ c ~ ~~Mtl* ~ ~ ~~ ~ ~ ~ . ~ ~~~ 0 = ~_ M M ~ ~ ~ ~~ ~ ~ ~tß ti (Y MEA'" N N ortl .. 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A I I F E R C 10 1 0 0 0 0 3 6 5 0 0 0 0 O V E R H E A D C O N D U C T O R S & D E V I C E S W A $ 5 6 , 4 4 1 $ $ $ 5 6 , 4 4 1 $ $ $ $ 10 1 0 0 0 0 3 6 5 0 0 0 0 O V E R H E A D C O N D U C T O R S & D E V I C E S W Y P $ 7 8 , 3 3 2 $ $ $ $ $ $ 7 8 , 3 3 2 $ 10 1 0 0 0 0 3 6 5 0 0 0 0 O V E R H E A C O N D U C T O R S & D E V I C E S W Y U $ 1 0 , 4 9 9 $ $ $ $ $ $ 1 0 , 4 9 9 $ 36 5 0 0 0 0 T o t a l $ 6 3 1 , 3 7 9 $ 3 2 , 1 0 1 $ 2 2 3 , 5 3 6 $ 5 6 , 4 4 . 1 $ 1 9 6 , 5 4 7 $ 3 3 , 9 2 3 $ 8 8 , 8 3 1 $ 36 6 0 0 0 0 U N D E R G R O U N D CO N D U I T C A $ 1 5 . 1 5 8 $ 1 5 , 1 5 8 $ $ $ $ $ $ 36 6 0 0 0 0 U N D E R G R O U N D C O N D U I T I D U $ 7 . 3 7 3 $ $ $ $ $ 7 , 3 7 3 $ $ 36 6 0 0 0 0 U N D E R G R O U N D C O N D U I T O R $ 8 0 , 8 6 5 $ $ 8 0 , 8 6 5 $ $ $ $ $ 36 6 0 0 0 0 U N D E R G R O U N D C O N D U I T U T $ 1 5 6 , 5 8 6 $ $ $ $ 1 5 6 , 5 8 6 $ $ $ 36 6 0 0 0 0 U N D E R G R O U N D CO N D U I T W A $ 1 5 , 1 1 5 $ $ $ 1 5 , 1 1 5 $ $ $ $ 36 6 0 0 0 0 UN D E R G R O U N D C O N D U I T W Y P $ 1 1 , 8 2 6 $ $ $ $ $ $ 1 1 , 8 2 6 $ 36 6 0 0 0 0 U N D E R G R O U N D C O N D U I T W Y U $ 3 , 6 9 8 $ $ $ $ $ $ 3 , 6 9 8 $ 36 6 0 0 0 0 T o t a l $ 2 9 0 , 6 2 1 $ 1 5 , 1 5 8 $ 8 0 , 8 6 5 $ 1 5 , 1 1 5 $ 1 5 6 , 5 8 6 $ 7 , 3 7 3 $ 1 5 , 5 2 4 $ 36 7 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S C A $ 1 6 , 6 3 8 $ 1 6 , 6 3 8 $ $ $ $ $ $ 36 7 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S L O U $ 2 3 , 6 7 9 $ $ $ $ $ 2 3 , 6 7 9 $ $ 36 7 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S O R $ 1 5 0 , 1 5 5 $ $ 1 5 0 , 1 5 5 $ $ $ $ $ 36 7 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S U T $ 4 4 1 , 8 5 8 $ $ $ $ 4 4 1 , 8 5 8 $ $ $ 36 7 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S W A $ 2 0 , 6 8 9 $ $ $ 2 0 . 6 8 9 $ $ $ $ 36 7 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S W Y P $ 2 8 , 7 8 3 $ $ $ $ $ $ 2 8 , 7 8 3 $ 36 7 0 0 0 0 U N D E R G R O U N D C O N D U C T O R S & D E V I C E S W Y U $ 1 5 , 9 9 7 $ $ $ $ $ $ 1 5 , 9 9 7 $ 36 7 0 0 0 0 T o t a l $ 6 9 7 , 8 0 0 $ 1 6 , 6 3 8 $ 1 5 0 , 1 5 5 $ 2 0 , 6 8 9 $ 4 4 1 , 8 5 8 $ 2 3 , 6 7 9 $ 4 4 , 7 8 0 $ 36 8 0 0 0 0 L I N E T R A N S F O R M E R S C A $ 4 5 . 8 8 2 $ 4 5 , 8 8 2 $ $ $ $ $ $ 36 8 0 0 0 0 L I N E T R A N S F O R M E R S I D U $ 6 5 , 9 2 7 $ $ , $ $ $ 6 5 , 9 2 7 $ $ 36 8 0 0 0 0 L I N E T R A N S F O R M E R S O R $ 3 7 5 , 3 1 7 $ $ 3 7 5 , 3 1 7 $ $ $ $ $ 36 8 0 0 0 0 L I N E T R A N S F O R M E R S U T $ 3 9 0 , 5 6 4 $ $ $ $ 3 9 0 . 5 6 4 $ $ $ 36 8 0 0 0 0 L I N E T R A N S F O R M E R S W A $ 9 2 , 7 8 8 $ $ $ 9 2 , 7 8 8 $ $ $ $ 36 8 0 0 0 0 L I N E T R A N S F O R M E R S W Y P $ 7 3 , 9 7 5 $ $ $ $ $ $ 7 3 , 9 7 5 $ 36 8 0 0 0 0 L I N E T R A N S F O R M E R S W Y U $ 1 2 , 0 5 7 $ $ $ $ $ $ 1 2 , 0 5 7 $ 36 8 0 0 0 0 T o t a l $ 1 , 0 5 6 , 5 1 0 $ 4 5 , 8 8 2 $ 3 7 5 , 3 1 7 $ 9 2 , 7 8 8 $ 3 9 0 , 5 6 4 $ 6 5 , 9 2 7 $ 8 6 , ( ) 3 2 $ 36 9 1 0 0 0 S E R V I C E S - O V E R H E A D C A $ 8 , 1 2 8 $ 8 , 1 2 8 $ $ $ $ $ $ 36 9 1 0 0 0 S E R V I C E S - O V E R H E A D I D U $ 6 , 2 6 7 $ $ $ $ $ 6 , 2 6 7 $ $ 36 9 1 0 0 0 S E R V I C E S - O V E R H E A D O ~ $ 6 9 , 5 4 5 $ $ 6 9 . 5 4 5 $ $ $ $ $ 36 9 1 0 0 0 S E R V i C E S - O V E R H E A D U T $ 6 6 , 9 4 1 $ $ $ $ 6 6 , 9 4 1 $ $ $ 36 9 1 0 0 0 S E R V I C E S - O V E R H E A D W A $ 1 6 , 9 4 9 $ $ $ 1 6 , 9 4 9 $ $ $ $ 36 9 1 0 0 0 S E R V I C E S - O V E R H E A D W Y P $ 1 2 , 8 3 $ $ $ $ $ $ 1 2 , 8 4 3 $ 36 9 1 0 0 0 S E R V I C E S - O V E R H E A D W Y U $ 2 , 0 4 1 $ $ $ $ $ $ 2 , 0 4 1 $ 36 9 1 0 0 0 T o t a l $ 1 8 2 , 7 1 4 $ 8 , 1 2 8 $ 6 9 , 5 4 5 $ 1 6 , 9 4 9 $ 6 6 , 9 4 1 $ 6 , 2 6 7 $ 1 4 , 8 8 4 $ 36 9 2 0 0 0 S E R V I C E S - U N D E R G R O U N D C A $ 1 3 , 9 9 9 $ 1 3 , 9 9 9 $ $ $ $ $ $ 36 9 2 0 0 0 S E R V I C E S - U N D E R G R O U N D I D U $ 2 1 , 6 2 2 $ $ $ $ $ 2 1 . 6 2 2 $ $ 36 9 2 0 0 0 S E R V I C E S - U N D E R G R O U N D O R $ 1 4 3 , 0 4 4 $ $ 1 4 3 , 0 4 4 $ $ $ $ $ 36 9 2 0 0 0 S E R V I C E S - U N D E R G R O U N D U T $ 1 3 8 , 7 9 2 $ $ $ $ 1 3 8 , 7 9 2 $ $ $ 36 9 2 0 0 0 S E R V I C E S - U N D E R G R O U N D W A $ 3 0 , 3 1 9 $ $ $ 3 0 , 3 1 9 $ $ $ $ 36 9 2 0 0 0 S E R V I C E S - U N D E R G R O U N D W Y P $ 2 2 , 3 9 8 $ $ $ $ $ $ 2 2 , 3 9 8 $ 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 90 1 1 9 ~~ ý ! ~ ; ~ O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) iv i v v u v vv a L V U V V. . 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D E R G R O U N D WY U 36 9 2 0 0 0 T o t a l 10 1 0 0 0 0 37 0 0 0 0 0 ME T E R S CA 10 1 0 0 0 0 37 0 0 0 0 0 ME T E R S iO U 10 1 0 0 0 0 37 0 0 0 0 0 ME T E R S OR 10 1 0 0 0 0 37 0 0 0 0 0 ME T E R S UT 10 1 0 0 0 0 37 0 0 0 0 0 ME T E R S WA 10 1 0 0 0 0 37 0 0 0 0 0 ME T E R S WY P 10 1 0 0 0 0 37 0 0 0 0 0 ME T E R S WY U 37 0 0 0 0 0 T o t a l 10 1 0 0 0 0 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S CA 10 1 0 0 0 0 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S LO U 10 1 0 0 0 0 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S OR 10 1 0 0 0 0 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S UT 10 1 0 0 0 0 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WA 10 1 0 0 0 0 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY P 10 1 0 0 0 0 37 1 0 0 0 0 IN S T A L L O N C U S T O M E R S P R E M I S E S WY U 37 1 0 0 0 0 T o t a l 10 1 0 0 0 0 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A S Y S T E M S CA 10 1 0 0 0 0 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S LO U 10 1 0 0 0 0 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S OR 10 1 0 0 0 0 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S UT 10 1 0 0 0 0 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WA 10 1 0 0 0 0 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WY P 10 1 0 0 0 0 37 3 0 0 0 0 ST R E E T L I G H T I N G & S I G N A L S Y S T E M S WY U 37 3 0 0 0 0 T o t a l 10 1 0 0 0 0 38 9 0 0 0 0 LA N D A N D L A N D R I G H T S ID U 10 1 0 0 0 0 38 9 0 0 0 0 LA N D A N D L A N D R I G H T S OR 10 1 0 0 0 0 38 9 0 0 0 0 LA D A N D L A D R I G H T S UT 10 1 0 0 0 0 38 9 0 0 0 0 LA N D A N D L A N D R I G H T S WY U 38 9 0 0 0 0 T o t a l 10 1 0 0 0 0 38 9 1 0 0 0 LA D O W N E D I N F E E CA 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E CN 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E lO U 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E OR 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E SG 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E SO 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E UT 10 1 0 0 0 0 38 9 1 0 0 0 LA D O W N E D I N F E E WA 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E WY P 10 1 0 0 0 0 38 9 1 0 0 0 LA N D O W N E D I N F E E WY U 38 9 1 0 0 0 T o t a l 10 o f 1 9 ~ ~ , . ~ ~ O U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) IV I U U V V VV V , " V V U lJ . . . . , , , . . . . . . . iO U 10 1 0 0 0 0 38 9 2 0 0 0 LA N D RI G H T S SG 10 1 0 0 0 0 38 9 2 0 0 0 LA N D RI G H T S UT 10 1 0 0 0 0 38 9 2 0 0 0 LA N D RI G H T S WY P 10 1 0 0 0 0 38 9 2 0 0 0 LA N D RI G H T S WY U 38 9 2 0 0 0 T o t a l 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CA 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S CN 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S LO U 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S OR 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SG 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S SO 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M p R O V E M E N T S UT 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WA 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WY P 10 1 0 0 0 0 39 0 0 0 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S WY U 39 0 0 0 0 0 T o t a l 10 1 0 0 0 0 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R CA 10 1 0 0 0 0 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R CN 10 1 0 0 0 0 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R OR 10 1 0 0 0 0 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R SO 10 1 0 0 0 0 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S . O F F I C E S T R UT 10 1 0 0 0 0 39 0 1 0 0 0 LE A E H O L D I M P R O V E M E N T S - O F F I C E S T R WA 10 1 0 0 0 0 39 0 1 0 0 0 LE A E H O L D I M P R O V E M E N T S - O F F I C E S T R WY P 10 1 0 0 0 0 39 0 1 0 0 0 LE A S E H O L D I M P R O V E M E N T S - O F F I C E S T R WY U 39 0 1 0 0 0 T o t a l 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S CA 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S CN 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S LO U 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S OR 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S SG 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S SO 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S UT 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S WA 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S WY P 10 1 0 0 0 0 39 0 3 0 0 0 ST R U C T U R E S & I M P R O V E M E N T S - P A N E L S WY U 39 0 3 0 0 0 T o t a l 10 1 0 0 0 0 39 1 0 0 0 0 OF F I C E F U R N I T U R E CA 10 1 0 0 0 0 39 1 0 0 0 0 OF F I C E F U R N I T U R E CN 10 1 0 0 0 0 39 1 0 0 0 0 OF F I C E F U R N I T U R E LO U 10 1 0 0 0 0 39 1 0 0 0 0 OF F I C E F U R N I T U R E OR 10 1 0 0 0 0 39 1 0 0 0 0 OF F I C E F U R N I T U R E SE 11 o f 1 9 z- t!Z::oii II.i 0 )e 0: ~~w~u::o051 0: D. ~~ -1/ei::- ~--i: IV a: "0 QI¡¡ iii1/ ~ ~;: e0-r; i ~0) .:;~ g&.~ ~ ~ QI 2 co(/Eu.~C Q, i ~::ál-gæi:0:6~IV-Ol° a: ~ ~ ¡: () co c:.s.t: ~ ~ ~ü c: B ~.. ~ g,gw co o::: ~ ~ ~ ~~~*~~ ~ ~ ~~~~~ ~ m ~~~ ~ ~~~ ~~~~~~~~~~~ *~~~~ ~~w~~ ~~- ~ ~ ,.. ., ~ M ~ ~ ~ ~ ~ ff ~ g g ~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ N ~ ~I V ~ ~ ~ ~ N ~ ~ ~ ~ ~ N _ ~ N .~ ~ ~ ~ ~ ~ ~ ~ =~ ., ~ ., M ., .,., ., ~ Ñ ., ~ .,.,., .,~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ ~ ~ ~ I ~ g ~ ~ ~ ~ e * ~ ~ ~ ~ ~ ~ g ~ ~ ~ ~ ~ ~ ~ ~ M ~ ~ ~ ~ ~ ~ ~ ~.~-~ Q_~ N~ ~o ~ ~ . 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S N O W B l O W R WY U $5 8 1 $ $ $ -$ $ $5 8 1 $ 39 6 1 3 0 0 T o t a l $1 3 , 5 6 7 $4 6 8 $2 , 7 0 6 $9 9 9 $5 , 6 0 4 $1 , 3 4 5 $2 , 4 2 6 $1 9 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CA $2 . 7 0 0 $2 . 7 0 0 $ $ $ $ $ $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T CN $2 . 6 3 1 $6 7 $8 1 3 $1 8 6 $1 . 2 6 6 $1 0 2 $1 9 8 $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T LO U $5 , 0 3 1 $ $ $ $ $5 . 0 3 1 $ $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T OR $3 5 . 6 1 9 $ $3 5 . 6 1 9 $ $ $ $ $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SE $1 1 3 $2 $2 8 $9 $4 8 $7 $2 0 $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SG $8 8 . 3 0 2 $1 . 5 1 4 $2 3 . 2 9 6 $7 . 2 1 1 $3 7 . 4 3 0 $4 , 8 6 4 $1 3 . 6 5 1 $3 3 7 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SO $4 7 . 8 5 7 $1 , 1 4 3 $1 3 . 3 4 $3 , 7 9 6 $2 0 . 2 3 3 $2 . 5 8 1 $6 . 6 3 4 $1 2 5 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SS G C H $1 . 0 4 2 $1 8 $2 8 2 $8 6 $4 3 2 $5 7 $1 6 3 $4 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T SS G C T $1 $ $ $ $ $ $ $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T UT $2 8 . 5 7 3 $ $ $ $2 8 . 5 7 3 $ $ $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WA $8 , 4 6 5 $ $ $8 , 4 6 5 $ $ $ $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY P $1 5 . 0 9 8 $ $ $ $ $ $1 5 . 0 9 8 $ 10 1 0 0 0 0 39 7 0 0 0 0 CO M M U N I C A T I O N E Q U I P M E N T WY U $3 . 2 3 3 $ $ $ $ $ $3 . 2 3 3 $ 39 7 0 0 0 0 T o t a l $2 3 8 , 6 6 4 $5 , 4 4 3 $7 3 , 3 8 3 $1 9 , 7 5 2 $8 7 , 9 8 2 $1 2 , 6 4 2 $3 8 , 9 9 6 $4 6 6 10 1 0 0 0 0 39 7 2 0 0 MO B i l E R A D I O E Q U I P M E N T CA $2 6 $2 6 $ $ $ $ $ $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T CN $1 0 $ $3 $1 $5 $ $1 $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T LO U $1 5 2 $ $ $ $ $1 5 2 $ $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T OR $6 6 0 $ $6 6 0 $ $ $ $ $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T SE $1 $ $ $ $1 $ $ $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B I L E R A D I O E Q U I P M E N T SG $3 3 2 $6 $8 8 $2 7 $1 4 1 $1 8 $5 1 $1 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T SO $3 0 9 $7 $8 6 $2 5 $1 3 1 $1 7 $4 3 $1 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T SS G C H $1 4 $ $4 $1 $6 $1 $2 $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T SS G C T $1 $ $ $ $ $ $ $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T UT $1 , 4 0 0 $ $ $ $1 , 4 0 0 $ $ $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T WA $3 2 5 $ $ $3 2 5 $ $ $ $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T WY P $4 0 4 $ $ $ $ $ $4 0 4 $ 10 1 0 0 0 0 39 7 2 0 0 0 MO B i l E R A D I O E Q U I P M E N T WY U $3 8 $ $ $ $ $ $3 8 $ 39 7 2 0 0 0 T o t a l $3 , 6 7 2 $4 0 $8 4 1 $3 7 9 $1 , 6 8 3 $1 8 8 $5 3 9 $2 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T CA $3 8 $3 8 $ $ $ $ $ $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E l l A N E O U S E Q U I P M E N T CN $2 0 0 $5 $6 2 $1 4 $9 6 $8 $1 5 $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T LO U $6 4 $ $ $ $ $6 4 $ $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T OR $5 7 6 $ $5 7 6 $ $ $ $ $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SE $2 $ $ $ $1 $ $ $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SG $1 . 8 6 8 $3 2 $4 9 3 $1 5 3 $7 9 2 $1 0 3 $2 8 9 $7 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T SO $3 . 3 7 7 $8 1 $9 4 2 $2 6 8 $1 , 4 2 8 $1 8 2 $4 6 8 $9 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T UT $3 5 9 $ $ $ $3 5 9 $ $ $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WA $1 2 6 $ $ $1 2 6 $ $ $ $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY P $1 7 2 $ $ $ $ $ $1 7 2 $ 10 1 0 0 0 0 39 8 0 0 0 0 MI S C E L L A N E O U S E Q U I P M E N T WY U $1 9 $ $ $ $ $ $1 9 $ 17 o f 1 9 ~~ ; . i 0 U N T A I N El e c t r i c P l a n t i n S e r v i c e w i t h U n c l a s s i f i e d P l a n t ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) 10 1 0 0 0 0 Pr i m a r y A c c o u n t S e c o n d a r y A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C 39 8 0 0 0 0 T o t a l $ 6 , 8 0 1 $ 1 5 6 $ 2 , 0 7 2 $ 5 6 1 $ 2 , 6 7 5 $ 3 5 7 $ 9 6 3 $ 1 6 39 9 2 1 0 0 l . N D O W N E D I N F E E S E $ 2 , 6 3 5 $ 4 2 $ 6 4 8 $ 2 0 4 $ 1 , 1 0 7 $ 1 6 8 $ 4 5 5 $ 1 0 39 9 2 1 0 0 T o t a l $ 2 , 6 3 5 $ 4 2 $ 6 4 8 $ 2 0 4 $ 1 , 1 0 7 $ 1 6 8 $ 4 5 5 $ 1 0 39 9 2 2 0 0 L A N D R I G H T S S E $ 5 2 , 5 5 1 $ 8 4 5 $ 1 2 , 9 2 9 $ 4 , 0 6 2 $ 2 2 , 0 8 3 $ 3 , 3 4 1 $ 9 , 0 8 2 $ 2 0 9 39 9 2 2 0 0 T o t a l $ 5 2 , 5 5 1 $ 8 4 5 $ 1 2 , 9 2 9 $ 4 , 0 6 2 $ 2 2 , 0 8 3 $ 3 , 3 4 1 $ 9 , 0 8 2 $ 2 0 9 39 9 3 0 0 0 " E N G I N E E R I N G S U P P - O F F W O R K ( S E C Y , M A P , D R A F S E $ 4 0 , 6 4 1 $ 6 5 3 $ 9 , 9 9 9 $ 3 , 1 4 1 $ 1 7 , 0 7 8 $ 2 , 5 8 4 $ 7 , 0 2 4 $ 1 6 1 39 9 3 0 0 0 T o t a l $ 4 0 , 6 4 1 $ 6 5 3 $ 9 , 9 9 9 $ 3 , 1 4 1 $ 1 7 , 0 7 8 $ 2 , 5 8 4 $ 7 , 0 2 4 $ 1 6 1 39 9 4 1 0 0 S U R F A C E - P L A N T E Q U I P M E N T S E $ 1 2 , 1 5 7 $ 1 9 5 $ 2 , 9 9 1 $ 9 4 0 $ 5 , 1 0 8 $ 7 7 3 $ 2 , 1 0 1 $ 4 8 39 9 4 1 0 0 T o t a l $ 1 2 , 1 5 7 $ 1 9 5 $ 2 , 9 9 1 $ 9 4 0 $ 5 , 1 0 8 $ 7 7 3 $ 2 , 1 0 1 $ 4 8 39 9 4 4 0 0 S U R F A C E - E L E C T R I C P O W E R F A C I L I T I E S S E $ 3 , 4 2 5 $ 5 5 $ 8 4 3 $ 2 6 5 $ 1 , 4 3 9 $ 2 1 8 $ 5 9 2 $ 1 4 39 9 4 4 0 T o t a l $ 3 , 4 2 5 $ 5 5 $ 8 4 3 $ 2 6 5 $ 1 , 4 3 9 $ 2 1 8 $ 5 9 2 $ 1 4 39 9 4 5 0 0 U N D E R G R O U N D - C O A L M I N E E Q U I P M E N T S E $ 6 9 , 6 8 4 $ 1 , 1 2 0 $ 1 7 , 1 4 4 $ 5 , 3 8 6 $ 2 9 , 2 8 3 $ 4 , 4 3 0 $ 1 2 , 0 4 3 $ 2 7 7 39 9 4 5 0 0 T o t a l $ 6 9 , 6 8 4 $ 1 , 1 2 0 $ 1 7 , 1 4 4 $ 5 , 3 8 6 $ 2 9 , 2 8 3 $ 4 , 4 3 0 $ 1 2 , 0 4 3 $ 2 7 7 39 9 4 6 0 0 L O N G W A L L S H I E L D S S E $ 1 7 , 7 0 0 $ 2 8 4 $ 4 , 3 5 5 $ 1 , 3 6 8 $ 7 , 4 3 8 $ 1 , 1 2 5 $ 3 , 0 5 9 $ 7 0 39 9 4 0 0 T o t a l $ 1 7 , 7 0 0 $ 2 8 4 $ 4 , 3 5 5 $ 1 , 3 6 8 $ 7 , 4 3 8 $ 1 , 1 2 5 $ 3 , 0 5 9 $ 7 0 39 9 4 7 0 0 L O N G W A L L E Q U I P M E N T S E $ 1 0 , 6 5 3 $ 1 7 1 $ 2 , 6 2 1 $ 8 2 3 $ 4 , 4 7 7 $ 6 7 7 $ 1 , 8 4 1 $ 4 2 39 9 4 7 0 0 T o t a l $ 1 0 , 6 5 3 $ 1 7 1 $ 2 , 6 2 1 $ 8 2 3 $ 4 , 4 7 7 $ 6 7 7 $ 1 , 8 4 1 $ 4 2 39 9 4 8 0 0 M A I N L I N E E X T E N S I O N S E $ 1 7 , 9 7 5 $ 2 8 9 $ 4 , 4 2 2 $ 1 , 3 8 9 $ 7 , 5 5 4 $ 1 , 1 4 3 $ 3 , 1 0 7 $ 7 1 39 9 4 0 0 T o t a l $ 1 7 , 9 7 5 $ 2 8 9 $ 4 , 4 2 2 $ 1 , 3 8 9 $ 7 , 5 5 4 $ 1 , 1 4 3 $ 3 , 1 0 7 $ 7 1 39 9 4 9 0 0 S E C T I O N E X T E N S I O N S E $ 3 , 8 9 7 $ 6 3 $ 9 5 9 $ 3 0 1 $ 1 , 6 3 8 $ 2 4 8 $ 6 7 4 $ 1 5 39 9 4 9 0 0 T o t a l $ 3 , 8 9 7 $ 6 3 $ 9 5 9 $ 3 0 1 $ 1 , 6 3 8 $ 2 4 8 $ 6 7 4 $ 1 5 39 9 5 1 0 0 V E H I C L E S S E $ 1 , 2 6 5 $ 2 0 $ 3 1 1 $ 9 8 $ 5 3 1 $ 8 0 $ 2 1 9 $ 5 39 9 5 1 0 0 T o t a l $ 1 , 2 6 5 $ 2 0 $ 3 1 1 $ 9 8 $ 5 3 1 $ 8 0 $ 2 1 9 $ 5 39 9 5 2 0 0 H E A V Y C O N S T R U C T I O N E Q U I P M E N T S E $ 5 , 1 6 0 $ 8 3 $ 1 , 2 6 9 $ 3 9 9 $ 2 , 1 6 8 $ 3 2 8 $ 8 9 2 $ 2 0 39 9 5 2 0 0 T o t a l $ 5 , 1 6 0 $ 8 3 $ 1 , 2 6 9 $ 3 9 9 $ 2 , 1 6 8 $ 3 2 8 $ 8 9 2 $ 2 0 39 9 6 0 0 0 M I S C E L L A E O U S G E N E R A L E Q U I P M E N T S E $ 2 . 1 6 5 $ 3 5 $ 5 3 3 $ 1 6 7 $ 9 1 0 $ 1 3 8 $ 3 7 4 $ 9 39 9 6 0 0 0 T o t a l $ 2 , 1 6 5 $ 3 5 $ 5 3 $ 1 6 7 $ 9 1 0 $ 1 3 8 $ 3 7 4 $ 9 39 9 6 1 0 0 C O M P U T E R S - M A I N F R A M E S E $ 5 6 8 $ 9 $ 1 4 0 $ 4 4 $ 2 3 9 $ 3 6 $ 9 8 $ 2 39 9 6 1 0 0 T o t a l $ 5 6 8 $ 9 $ 1 4 0 $ 4 4 $ 2 3 9 $ 3 6 $ 9 8 $ 2 39 9 7 0 0 0 M I N E D E V E L O P M E N T A N D R O A D E X T E N S I O N S E $ 3 7 , 5 4 8 $ 6 0 4 $ 9 , 2 3 8 $ 2 , 9 0 2 $ 1 5 , 7 7 9 $ 2 , 3 8 7 $ 6 , 4 8 9 $ 1 4 9 39 9 7 0 0 0 T o t a l $ 3 7 , 5 4 $ 6 0 4 $ 9 , 2 3 8 $ 2 , 9 0 2 $ 1 5 , 7 7 9 $ 2 , 3 8 7 $ 6 , 4 8 9 $ 1 4 9 $1 9 , 4 4 , 7 8 9 $ 4 6 5 , 1 0 8 $ 5 , 4 2 2 , 0 3 4 $ 1 , 5 4 2 , 2 7 3 $ 8 , 2 2 2 , 3 2 3 $ 1 , 0 4 8 , 6 2 5 $ 2 , 6 9 4 , 5 5 2 $ 5 0 , 8 7 5 -$ 1 , 1 5 8 - $ 2 0 - $ 3 0 6 - $ 9 5 - $ 4 9 1 - $ 6 4 - $ 1 7 9 - $ 4 -$ 1 , 1 5 8 - $ 2 0 - $ 3 0 6 - $ 9 5 - $ 4 9 1 - $ 6 4 - $ 1 7 9 - $ 4 -$ 2 , 9 8 8 - $ 5 1 - $ 7 8 8 - $ 2 4 4 - $ 1 , 2 6 7 - $ 1 6 5 - $ 4 6 2 - $ 1 1 -$ 2 , 9 8 8 - $ 5 1 - $ 7 8 8 - $ 2 4 4 - $ 1 , 2 6 7 - $ 1 6 5 - $ 4 6 2 - $ 1 1 -$ 1 $ $ $ $ - $ 1 $ $ -$ 8 4 $ - $ 8 4 $ $ $ $ $ -$ 6 1 9 $ $ $ - $ 6 1 9 $ $ $ -$ 1 6 $ $ - $ 1 6 $ $ $ $ -$ 1 0 $ $ $ $ $ - $ 1 0 $ -$ 7 3 1 $ - $ 8 4 - $ 1 6 - $ 6 1 9 - $ 1 - $ 1 0 $ 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 10 1 0 0 0 0 T o t l 10 1 9 0 0 0 10 1 9 0 0 0 10 1 9 0 0 0 10 1 9 0 0 0 10 1 9 0 0 0 10 1 9 0 0 0 10 1 9 0 0 0 14 0 1 3 9 14 0 1 3 9 T o t a l 14 0 1 4 9 14 0 1 4 9 T o t a l 14 0 1 6 9 14 0 1 6 9 14 0 1 6 9 14 0 1 6 9 14 0 1 6 9 14 0 1 6 9 T o t a l PR O D U C T I O N P L A N T - N O N - R E C O N C I L E D SG TR A N S P L A N T N O N - R E C O N C I L E D SG DI S T R I B N - N O N - R E C O N C I L E D DI S T R I B N - . 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H A Y D E N SE $3 8 $1 $9 $3 $1 6 $2 $7 $ 15 1 4 9 0 0 T o t a l $3 8 $1 $9 $3 $1 6 $2 $7 $ 15 4 1 0 0 0 0 MA T E R I A L C O N T R O L A D J U S T SO -$ 1 4 8 -$ 4 -$ 4 1 ~$ 1 2 -$ 6 3 -$ 8 -$ 2 1 $ 15 4 1 0 0 0 15 1 0 JI M B R I D G E R S T O R E R O O M SN P P S $1 7 , 5 6 0 $3 0 1 $4 , 6 4 8 $1 , 4 3 6 $7 , 4 2 4 $9 6 6 $2 , 7 1 9 $6 7 15 4 1 0 0 0 15 1 5 DA V E J O H N S T O N S T O R E R O O M SN P P S $7 , 7 4 4 $1 3 3 $2 , 0 5 0 $6 3 3 $3 , 2 7 4 $4 2 6 $1 , 1 9 9 $2 9 15 4 1 0 0 0 15 2 0 WY O D A K S T O R E R O O M SN P P S $3 , 9 9 5 $6 9 $1 , 0 5 8 $3 2 7 $1 , 6 8 9 $2 2 0 $6 1 9 $1 5 15 4 1 0 0 0 15 2 5 GA D S B Y S T O R E R O O M SN P P S $3 , 9 3 1 $6 7 $1 , 0 4 1 $3 2 1 $1 , 6 6 2 $2 1 6 $6 0 9 $1 5 15 4 1 0 0 0 15 3 0 CA R B O N S T O R E R O O M SN P P S $3 , 7 0 2 $6 3 $9 8 0 $3 0 3 $1 , 5 6 5 $2 0 4 $5 7 3 $1 4 15 4 1 0 0 0 15 3 5 NA U G H T O N S T O R E R O O M SN P P S $1 1 , 3 2 7 $1 9 4 $2 , 9 9 8 $9 2 6 $4 , 7 8 9 $6 2 3 $1 , 7 5 4 $4 3 15 4 1 0 0 0 15 4 0 HU N T I N G T O N S T O R E R O O M SN P P S $1 1 . 8 5 8 $2 0 3 $3 , 1 3 8 $9 7 0 $5 , 0 1 3 $6 5 2 $1 , 8 3 6 $4 5 20 t 6 ~~ Ä : : O U N T A I N Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A 1 l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A 1 1 F E R C 15 4 1 0 0 0 1 5 4 5 H U N T E R S T O R E R O O M S N P P S $ 1 8 , 5 9 2 $ 3 1 9 $ 4 , 9 2 1 $ 1 , 5 2 0 $ 7 , 8 6 0 $ 1 , 0 2 3 $ 2 , 8 7 8 $ 7 1 15 4 1 0 0 0 1 5 5 0 B L U N D E L L S T O R E R O O M S N P P S $ 8 2 4 $ 1 4 $ 2 1 8 $ 6 7 $ 3 4 8 $ 4 5 $ 1 2 8 $ 3 15 4 1 0 0 0 1 5 6 0 W E S T V A L L E Y G A S P L A N T S N P P S $ $ $ $ $ $ $ $ 15 4 1 0 0 0 1 5 6 5 C U R R A N T C R E E K P L A N T S N P P O $ 2 , 3 3 2 $ 4 0 $ 6 1 4 $ 1 9 0 $ 9 9 0 $ 1 2 8 $ 3 6 0 $ 9 15 4 1 0 0 0 1 5 7 0 L A K E S I D E P L A N T S N P P S $ 2 . 3 0 2 $ 3 9 $ 6 0 9 $ 1 8 8 $ 9 7 3 $ 1 2 7 $ 3 5 6 $ 9 15 4 1 0 0 0 1 5 8 0 C H E H A L I S P L A N T S N P P O $ 1 , 9 7 6 $ 3 4 $ 5 2 0 $ 1 6 1 $ 8 3 9 $ 1 0 9 $ 3 0 5 $ 8 15 4 1 0 0 0 1 6 0 5 H Y D R O N O R T H - L E W I S R I V E R S N P P H $ $ $ $ $ $ $ $ 15 4 1 0 0 0 1 6 5 0 H Y D R O S O U T H - K L A M A T H R I V E R - C A S N P P H - $ 2 $ $ $ - $ 1 $ $ $ 15 4 1 0 0 0 1 6 5 0 H Y D R O S O U T H - K L A M A T H R I V E R - C A S N P P S $ 2 $ $ $ $ 1 $ $ $ 15 4 1 0 0 0 1 6 7 5 H Y D R O E A S T - U T A H S N P P H $ $ $ $ $ $ $ $ 15 4 1 0 0 0 1 7 0 0 L E A N I N G J U N I P E R S T O R E R O O M S N P P O $ 8 1 2 $ 1 4 $ 2 1 4 $ 6 6 $ 3 4 5 $ 4 5 $ 1 2 5 $ 3 15 4 1 0 0 0 1 7 0 5 G O O D N O E H I L L S W I N D S G $ 2 $ $ $ $ 1 $ $ $ 15 4 1 0 0 0 1 7 1 5 M A R E N G O W I N D S G $ 1 6 7 $ 3 $ 4 4 $ 1 4 $ 7 1 $ 9 $ 2 6 $ 1 15 4 1 0 0 0 1 7 2 5 G l e n r o c k R o l l n g H i l s S G $ 7 2 2 $ 1 2 $ 1 9 1 $ 5 9 $ 3 0 6 $ 4 0 $ 1 1 2 $ 3 15 4 1 0 0 0 1 7 3 0 S e v e n M i l e H i l S G $ 4 0 7 $ 7 $ 1 0 7 $ 3 3 $ 1 7 3 $ 2 2 $ 6 3 $ 2 15 4 1 0 0 0 1 7 4 0 H i g h P l a i n s / M c F a d d e n S G $ 2 4 $ $ 6 $ 2 $ 1 0 $ 1 $ 4 $ 15 4 1 0 0 0 2 0 0 5 C A S P E R S T O R E R O O M W Y P $ 4 6 1 $ $ $ $ $ $ 4 6 1 $ 15 4 1 0 0 0 2 0 1 0 B U F F A L O S T O R E R O O M W Y P $ 1 8 6 $ $ $ $ $ $ 1 8 6 $ 15 4 1 0 0 0 2 0 1 5 D O U G L A S S T O R E R O O M W Y P $ 2 6 8 $ $ $ $ $ $ 2 6 8 $ 15 4 1 0 0 0 2 0 2 0 C O D Y S T O R E R O O M W Y P $ 7 5 5 $ $ $ $ $ $ 7 5 5 $ 15 4 1 0 0 0 2 0 3 0 W O R L A N D S T O R E R O O M W Y P $ 9 8 7 $ $ $ $ $ $ 9 8 7 $ 15 4 1 0 0 0 2 0 3 5 R I V E R T O N S T O R E R O O M W Y P $ 3 1 0 $ $ $ $ $ $ 3 1 0 $ 15 4 1 0 0 0 2 0 4 0 E V A N S T O N S T O R E R O O M W Y U $ 6 8 7 $ $ $ $ $ $ 6 8 7 $ 15 4 1 0 0 0 2 0 4 5 K E M M E R E R S T O R E R O O M W Y U $ 9 $ $ $ $ $ $ 9 $ 15 4 1 0 0 0 2 0 5 0 P I N E D A L E S T O R E R O O M W Y U $ 6 1 3 $ $ $ $ $ $ 6 1 3 $ 15 4 1 0 0 0 2 0 6 0 R O C K S P R I N G S S T O R E R O O M W Y P $ 1 , 3 2 0 $ $ $ $ $ $ 1 , 3 2 0 $ 15 4 1 0 0 0 2 0 6 5 R A W L I N S S T O R E R O O M W Y P $ 6 4 9 $ $ $ $ $ $ 6 4 9 $ 15 4 1 0 0 0 2 0 7 0 L A R A M I E S T O R E R O O M W Y P $ 3 2 9 $ $ $ $ $ $ 3 2 9 $ 15 4 1 0 0 0 2 0 7 5 R E X B E R G S T O R E R O O M L O U $ 9 1 5 $ $ $ $ $ 9 1 5 $ $ 15 4 1 0 0 0 2 0 8 0 M U D L A K E S T O R E R O O M L O U $ 7 7 $ $ $ $ $ 7 7 $ $ 15 4 1 0 0 0 2 0 8 5 S H E L L Y S T O R E R O O M L O U $ 6 7 9 $ $ $ $ $ 6 7 9 $ $ 15 4 1 0 0 0 2 0 9 0 P R E S T O N S T O R E R O O M l O U $ 1 0 6 $ $ $ $ $ 1 0 6 $ $ 15 4 1 0 0 0 2 0 9 5 L A V A H O T S P R I N G S S T O R E R O O M L O U $ 1 8 0 $ $ $ $ $ 1 8 0 $ $ 15 4 1 0 0 0 2 1 0 0 M O N T P E L I E R S T O R E R O O M I O U $ 1 8 8 $ $ $ $ $ 1 8 8 $ $ 15 4 1 0 0 0 2 1 1 0 B R I D G E R L A N D S T O R E R O O M U T $ 3 7 5 $ $ $ $ 3 7 5 $ $ $ 30 f 6 ~~ ~ ~ O U N T A I N Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A 1 l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C 15 4 1 0 0 0 2 2 0 5 T R E M O N T O N S T O R E R O O M U T $ 3 3 8 $ $ $ $ 3 3 8 $ $ ~ 15 4 1 0 0 0 2 2 1 0 O G D E N S T O R E R O O M U T $ 1 , 3 8 4 $ $ $ $ 1 , 3 8 4 $ $ ~ 15 4 1 0 0 0 2 2 1 5 L A Y T O N S T O R E R O O M U T $ 5 3 7 $ $ $ $ 5 3 7 $ $ ~ 15 4 1 0 0 0 2 2 2 0 S A L T L A K E M E T R O S T O R E R O O M U T $ 8 , 1 2 9 $ $ $ $ 8 , 1 2 9 $ $ ~ 15 4 1 0 0 0 2 2 2 5 S A L T L A K E T O O L R O O M U T $ 2 1 5 $ $ $ $ 2 1 5 $ $ ~ 15 4 1 0 0 0 2 2 3 0 J O R D A N V A L L E Y S T O R E R O O M U T $ 1 , 2 5 3 $ $ $ $ 1 . 2 5 3 $ $ ~ 15 4 1 0 0 0 2 2 3 5 P A R K C I T Y S T O R E R O O M U T $ 6 7 9 $ $ $ $ 6 7 9 $ $ ~ 15 4 1 0 0 0 2 2 4 0 T O O E L E S T O R E R O O M U T $ 5 5 2 $ $ $ $ 5 5 2 $ $ ~ 15 4 1 0 0 0 2 2 4 5 W A S A T C H R E S T O R A T I O N C E N T E R U T $ 4 7 4 $ $ $ $ 4 7 4 $ $ ~ 15 4 1 0 0 0 2 4 0 5 A M E R I C A N F O R K S T O R E R O O M U T $ 1 , 1 1 0 $ $ $ $ 1 . 1 0 $ $ ~ 15 4 1 0 0 0 2 4 1 0 S A N T A Q U I N S T O R E R O O M U T $ 3 9 5 $ $ $ $ 3 9 5 $ $ ~ 15 4 1 0 0 0 2 4 1 5 D E L T A S T O R E R O O M U T $ 2 4 8 $ $ $ $ 2 4 8 $ $ ~ 15 4 1 0 0 0 2 4 2 0 V E R N A L S T O R E R O O M U T $ 5 3 3 $ $ $ $ 5 3 3 $ $ ~ 15 4 1 0 0 0 2 4 2 5 P R I C E S T O R E R O O M U T $ 5 5 2 $ $ $ $ 5 5 2 $ $ ~ 15 4 1 0 0 0 2 4 3 0 M O A B S T O R E R O O M U T $ 5 2 1 $ $ $ $ 5 2 1 $ $ ~ 15 4 1 0 0 0 2 4 3 5 B L A N D I N G S T O R E R O O M U T $ 1 6 5 $ $ $ $ 1 6 5 $ $ ~ 15 4 1 0 0 0 2 4 4 5 R I C H F I E L D S T O R E R O O M U T $ 1 0 6 $ $ $ $ 1 0 6 $ $ ~ 15 4 1 0 0 0 2 4 5 0 C E D A R C I T Y S T O R E R O O M U T $ 9 8 9 $ $ $ $ 9 8 9 $ $ ~ 15 4 1 0 0 0 2 4 5 5 M I L F O R D S T O R E R O O M U T $ 2 6 3 $ $ $ $ 2 6 3 $ $ ~ 15 4 1 0 0 0 2 4 6 0 W A S H I N G T O N S T O R E R O O M U T $ 3 6 8 $ $ $ $ 3 6 8 $ $ ~ 15 4 1 0 0 0 2 6 2 0 W A L L A W A L L A S T O R E R O O M W A $ 1 , 3 0 3 $ $ $ 1 , 3 0 3 $ $ $ ~ 15 4 1 0 0 0 2 6 2 5 S U N N Y S I D E S T O R E R O O M W A $ 3 0 7 $ $ $ 3 0 7 $ $ $ ~ 15 4 1 0 0 0 2 6 3 0 Y A K I M A S T O R E R O O M W A $ 2 9 7 $ $ $ 2 9 7 $ $ $ ~ 15 4 1 0 0 0 2 6 3 5 E N T E R P R I S E S T O R E R O O M O R $ 2 3 2 $ $ 2 3 2 $ $ $ $ ~ 15 4 1 0 0 0 2 6 4 0 P E N D L E T O N S T O R E R O O M O R $ 7 6 1 $ $ 7 6 1 $ $ $ $ ~ 15 4 1 0 0 0 2 6 5 0 H O O D R I V E R S T O R E R O O M O R $ 2 1 8 $ $ 2 1 8 $ $ $ $ ~ 15 4 1 0 0 0 2 6 5 5 P O R T L A N D M E T R O - S T O R E R O O M O R $ 6 , 4 9 0 $ $ 6 , 4 9 0 $ $ $ $ ~ 15 4 1 0 0 0 2 6 6 0 A S T O R I A S T O R E R O O M O R $ 1 , 4 8 0 $ $ 1 , 4 8 0 $ $ $ $ ~ 15 4 1 0 0 0 2 6 6 5 M A D R A S S T O R E R O O M O R $ 6 4 1 $ $ 6 4 1 $ $ $ $ ~ 15 4 1 0 0 0 2 6 7 5 B E N D S T O R E R O O M O R $ 8 6 8 $ $ 8 6 8 $ $ $ $ ~ 15 4 1 0 0 0 2 8 0 5 A L B A N Y S T O R E R O O M O R $ 1 7 1 $ . $ 1 7 1 $ $ $ $ ~ 15 4 1 0 0 0 2 8 1 0 L I N C O L N C I T Y S T O R E R O O M O R $ 2 2 5 $ $ 2 2 5 $ $ $ $ ~ 15 4 1 0 0 0 2 8 3 0 R O S E B U R G S T O R E R O O M O R $ 2 , 3 9 1 $ $ 2 . 3 9 1 $ $ $ $ S 15 4 1 0 0 0 2 8 3 5 C O O S B A Y S T O R E R O O M O R $ 5 6 2 $ $ 5 6 2 $ $ $ $ S 15 4 1 0 0 0 2 8 4 0 G R A N T S P A S S S T O R E R O O M O R $ 6 1 4 $ $ 6 1 4 $ $ $ $ ~ 40 f 6 ~~ g ~ ; = ~ O U N T A I N Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A 1 1 FE R C 15 4 1 0 0 0 28 4 5 ME D F O R D S T O R E R O O M OR $8 3 1 $ $8 3 1 $ $ $ $ S 15 4 1 0 0 0 28 5 0 KL A M A T H F A L L S S T O R E R O O M OR $1 , 8 8 9 $ $1 , 8 8 9 $ $ $ $ S 15 4 1 0 0 0 28 5 5 LA K E V I E W S T O R E R O O M OR $1 1 6 $ $1 1 6 $ $ $ $ S 15 4 1 0 0 0 28 6 0 AL T U R A S S T O R E R O O M CA $5 9 $5 9 $ $ $ $ $ S 15 4 1 0 0 0 28 6 5 MT S H A S T A S T O R E R O O M CA $2 1 4 $2 1 4 $ $ $ $ $ S 15 4 1 0 0 0 28 7 0 YR E K A S T O R E R O O M CA $6 3 2 $6 3 2 $ $ $ $ $ S 15 4 1 0 0 0 28 7 5 CR E S E N T C I T Y S T O R E R O O M CA $3 9 0 $3 9 0 $ $ $ $ $ S 15 4 1 0 0 0 50 0 5 TR E M O N T O N S T O R E R O O M SO $6 4 $2 $1 8 $5 $2 7 $3 $9 S 15 4 1 0 0 0 51 1 0 MA T E R I A L P A C K A G I N G C E N T E R - W E S T OR $ $ $ $ $ $ $ S 15 4 1 0 0 0 51 1 5 DE M C - S L C SN P D $9 0 $3 $2 6 $6 $4 3 $4 $9 S 15 4 1 0 0 0 51 2 0 DE M C - M E D F O R D OR .$ 1 1 6 $ $1 1 6 $ $ $ $ S 15 4 1 0 0 0 51 2 5 DE M C - O R E G O N OR $5 , 9 6 3 $ $5 . 9 6 3 $ $ $ $ 15 4 1 0 0 0 51 3 0 ME D F O R D HU B OR $4 , 9 1 8 $ $4 , 9 1 8 $ $ $ $ 15 4 1 0 0 0 51 3 5 YA K I M A HU B WA $4 , 6 4 7 $ $ $4 , 6 4 7 $ $ $ 15 4 1 0 0 0 51 4 0 PR E S T O N H U B ID U $2 , 7 4 4 $ $ $ $ $2 , 7 4 4 $ 15 4 1 0 0 0 51 5 0 RI C H F I E L D H U B UT $3 , 1 8 4 $ $ $ $3 , 1 8 4 $ $ 15 4 1 0 0 0 51 5 5 CA S P E R HU B WY P $3 , 9 5 3 $ $ $ $ $ $3 , 9 5 3 15 4 1 0 0 0 51 6 0 SA L T L A K E M E T R O H U B UT $1 2 , 7 9 3 $ $ $ $1 2 , 7 9 3 $ $ 15 4 1 0 0 0 52 0 0 UT A H T R A N S P O R T A T I O N B U I L D I N G SN P D $1 5 9 $6 $4 5 $1 0 $7 5 $7 $1 5 15 4 1 0 0 0 53 0 0 ME T E R T E S T W A R E H O U S E UT $6 $ $ $ $6 $ $ 15 4 1 0 0 0 T o t a l $1 7 5 , 3 6 1 $2 , 8 1 6 $5 1 , 8 9 0 $1 3 , 7 8 2 $7 2 , 5 8 3 $9 , 7 5 3 $2 4 , 2 0 2 $3 3 ! 15 4 1 5 0 0 0 M& S G L E N R O C K C O A L M I N E SE $1 9 8 $3 $4 9 $1 5 $8 3 $1 3 $3 4 $' 15 4 1 5 0 0 12 0 0 0 1 OT H E R M A T E R I A L & S U P P L I E S - G E N E R A L S T O C SE $3 , 9 7 3 $6 4 $9 7 7 $3 0 7 $1 , 6 6 9 $2 5 3 $6 8 7 $H 15 4 1 5 0 0 12 0 0 0 1 OT H E R M A T E R I A L & S U P P L I E S - G E N E R A L S T O C SO $3 7 7 $9 $1 0 5 $3 0 $1 6 0 $2 0 $5 2 $' 15 4 1 5 0 0 T o t a l $4 , 5 4 7 $7 6 $1 , 1 3 1 $3 5 2 . $1 , 9 1 2 $2 8 5 $7 7 3 $1 1 15 4 1 9 0 0 0 PL A N T M & S - G E N E R A T I O N J V C U T B A C K SG $ $ $ $ $ $ $ 15 4 1 9 0 0 12 0 0 0 5 JV C U T B A C K M A T E R I A L & S U P P L I E S I N V E N T O R Y SG $1 , 9 2 9 $3 3 $5 0 9 $1 5 8 $8 1 8 $1 0 6 $2 9 8 $~ 15 4 1 9 0 0 T o t a l $1 , 9 2 9 $3 3 $5 0 9 $1 5 8 $8 1 8 $1 0 6 $2 9 8 $~ 15 4 5 0 0 0 0 CR E D I T O F F S E T C E N T R A L I A - W W P SN P P S $ $ $ $ $ $ $ 15 4 5 0 0 0 12 0 0 0 5 CR E D I T O F F S E T C E N T R A L I A - W W P SN P P S $ $ $ $ $ $ $ 15 4 5 0 0 0 T o t a l $ $ $ $ $ $ $ 15 4 9 9 0 0 10 2 9 3 0 SB A s s e t # 1 2 0 9 3 0 SO -$ 2 7 -$ 1 -$ 8 -$ 2 -$ 1 2 -$ 1 -$ 4 15 4 9 9 0 0 12 0 9 3 0 IN V E N T O R Y R E S E R V E P O W E R S U P P L Y SN P P S -$ 3 2 0 -$ 5 -$ 8 5 -$ 2 6 -$ 1 3 5 -$ 1 8 -$ 4 9 -$ ' 15 4 9 9 0 0 12 0 9 3 0 IN V E N T O R Y R E S E R V E P O W E R S U P P L Y SO -$ 1 2 $ -$ 3 -$ 1 -$ 5 -$ 1 -$ 2 15 4 9 9 0 0 12 0 9 3 1 IN V E N T O R Y R E S E R V E P O W E R D E L I V E R Y SN P D .$ 3 , 3 3 1 -$ 1 1 8 -$ 9 4 4 -$ 2 1 8 -$ 1 , 5 7 9 -$ 1 5 4 -$ 3 1 8 50 f 6 ~ ~ J ! ~ ; o o ~ O U N T A I N Ma t e r i a l & S u p p l i e s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A 1 l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A 1 1 F E R C 15 4 9 9 0 0 T o t a l - $ 3 , 6 9 1 - $ 1 2 4 - $ 1 , 0 3 9 - $ 2 4 7 - $ 1 , 7 3 1 - $ 1 7 3 - $ 3 7 3 - $ 1 25 3 1 6 0 0 2 8 9 9 2 0 W O R K I N G C A P I T A L D E P O S I T - U A M P S S E - $ 1 , 3 7 9 - $ 2 2 - $ 3 3 9 - $ 1 0 7 - $ 5 7 9 - $ 8 8 - $ 2 3 8 - $ E 25 3 1 6 0 0 T o t a l - $ 1 , 3 7 9 - $ 2 2 - $ 3 3 9 - $ 1 0 7 - $ 5 7 9 - $ 8 8 4 2 3 8 - $ ! 25 3 1 7 0 0 2 8 9 9 2 1 O T H D E F C R . W O R K I N G C A P I T A L D E P O S . D G & T S E - $ 1 , 7 5 9 - $ 2 8 - $ 4 3 3 - $ 1 3 6 . $ 7 3 9 - $ 1 1 2 - $ 3 0 4 - $ ï 25 3 1 7 0 0 T o t a l - $ 1 , 7 5 9 - $ 2 8 - $ 4 3 3 - $ 1 3 6 - $ 7 3 9 - $ 1 1 2 - $ 3 0 4 - $ i 25 3 1 8 0 0 2 8 9 9 2 2 O T H D E F C R - W C D - P R O V O - P L A N T M & S S N P P S - $ 2 7 3 - $ 5 - $ 7 2 - $ 2 2 - $ 1 1 5 - $ 1 5 - $ 4 2 - $ 1 25 3 1 8 0 0 T o t a l - $ 2 7 3 - $ 5 - $ 7 2 - $ 2 2 - $ 1 1 5 - $ 1 5 - $ 4 2 - $ 1 Gr a n d T o t a l $ 3 4 , 6 6 7 $ 5 , 4 9 1 $ 9 3 , 7 5 5 $ 2 7 , 0 1 2 $ 1 4 3 , 9 2 7 $ 2 0 , 5 8 3 $ 5 3 , 8 7 6 $ 1 , 0 2 ~ 60 f 6 ~~ ~ ~ ~ O U N T A I N Ca s h W o r k i n g C a p i t a l ( A c t u a l s ) Tw e l v e M o n t h A v e r a g e E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C 13 5 0 0 0 0 0 WO R K I N G F U N D S SG $2 $ $1 $ $1 $ $ $ 13 5 0 0 0 0 T o t a l $2 $ $1 $ $1 $ $ $ 14 1 0 0 0 0 0 NO T E S R E C E I V A B L E SO $5 4 1 $1 3 $1 5 1 $4 3 $2 2 9 $2 9 $7 5 $1 14 1 0 0 0 0 T o t a l $5 4 1 $1 3 $1 5 1 $4 3 $2 2 9 $2 9 $7 5 $1 14 3 0 0 0 0 0 OT H E R A C C O U N T S R E C E I V A B L E SO $3 $ $1 $ $1 $ $ $ 14 3 0 0 0 0 T o t a l $3 $ $1 $ $1 $ $ $ 14 3 1 0 0 0 0 EM P L O Y E E R E C E I V A B L E S SO $2 6 0 $6 $7 2 $2 1 $1 1 0 $1 4 $3 6 $1 14 3 1 0 0 0 T o t a l $2 6 0 $6 $7 2 $2 1 $1 1 0 $1 4 $3 6 $1 14 3 1 2 0 0 0 MI S C O T H E R L O A N S SO $ $ $ $ $ $ $ 14 3 1 2 0 0 T o t a l 0 $ $ $ $ $ $ $ 14 3 2 6 0 0 0 PC L O A N S - E M P L O Y E E SO $ $ $ $ $ $ $ 14 3 2 6 0 0 T o t a l 0 $ $ $ $ $ $ $ 14 3 3 0 0 0 0 JO I N T O W N E R R E C E I V A B L E SO $5 , 1 7 7 $1 2 4 $1 , 4 4 $4 1 1 $2 , 1 8 9 $2 7 9 $7 1 8 $1 4 14 3 3 0 0 0 T o t a l $5 , 1 7 7 $1 2 4 $1 , 4 4 $4 1 1 $2 , 1 8 9 $2 7 9 $7 1 8 $1 4 14 3 5 1 0 0 0 CA S H O V E R & S H O R T SO -$ 1 $ $ $ 41 $ $ $ 14 3 5 1 0 0 T o t a l -$ 1 $ $ $ -$ 1 $ $ $ 14 3 5 5 0 0 0 UN D I S T W I R E T R A N S SO -$ 5 $ -$ 2 $ -$ 2 $ -$ 1 $ 14 3 5 5 0 0 T o t a l -$ 5 $ -$ 2 $ -$ 2 $ -$ 1 $ 14 3 6 0 0 0 0 OT H E R A C C O U N T S R E C E I V A B L E SO $2 6 , 9 2 3 $6 4 3 $7 , 5 0 8 $2 , 1 3 5 $1 1 , 3 8 3 $1 , 4 5 2 $3 , 7 3 2 $7 1 14 3 6 0 0 0 T o t a l $2 6 , 9 2 3 $6 4 3 $7 , 5 0 8 $2 , 1 3 5 $1 1 , 3 8 3 $1 , 4 5 2 $3 , 7 3 2 $7 1 14 3 7 0 0 0 0 CS S O A R B I L L I N G S SO $2 , 8 0 1 $6 7 $7 8 1 $2 2 2 $1 , 1 8 4 $1 5 1 $3 8 8 $7 14 3 7 0 0 0 T o t a l $2 , 8 0 1 $6 7 $7 8 1 $2 2 2 $1 , 1 8 4 $1 5 1 $3 8 8 $7 14 3 7 1 0 0 0 OT H E R A C C T R E C C C S SO -$ 1 , 1 7 1 -$ 2 8 -$ 3 2 7 -$ 9 3 -$ 4 9 5 -$ 6 3 -$ 1 6 2 -$ 3 14 3 7 1 0 0 T o t a l -$ 1 , 1 7 1 -$ 2 8 -$ 3 2 7 -$ 9 3 -$ 4 9 5 -$ 6 3 -$ 1 6 2 -$ 3 23 0 0 0 0 0 28 4 9 1 5 AR O L 1 A B - D E E R C R E E K M I N E R E C L A M A T I O N SE -$ 2 , 4 1 6 -$ 3 9 -$ 5 9 4 -$ 1 8 7 -$ 1 , 0 1 5 -$ 1 5 4 -$ 4 1 8 -$ 1 0 23 0 0 0 0 0 T o t a l -$ 2 , 4 1 6 -$ 3 9 -$ 5 9 4 -$ 1 8 7 -$ 1 , 0 1 5 -$ 1 5 4 -$ 1 8 -$ 1 0 23 2 0 0 0 0 21 0 4 1 2 Ma r e n g o W i n d P r o j A c c r u a l SO -$ 8 $ -$ 2 -$ 1 -$ 3 $ -$ 1 $ 23 2 0 0 0 0 21 0 4 6 0 JO I N T O W N E R R E C E I V A B L E S - C R E D I T SE -$ 1 , 4 0 8 -$ 2 3 -$ 3 4 7 -$ 1 0 9 -$ 5 9 2 -$ 9 0 -$ 2 4 3 -$ 6 23 2 0 0 0 0 21 1 1 0 8 UN I O N D U E S / C O N T R I B U T I O N S W I T H H O L D I N G SO $1 $ $ $ $ $ $ $ 23 2 0 0 0 0 21 1 1 0 9 ME T P A Y H O M E & A U T O W I T H H O L D I N G S SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 1 1 1 0 CR E D I T U N I O N W I T H H O L D I N G S SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 1 1 1 1 SA V I N G S B O N D S W I T H H O L D I N G S SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 1 1 1 2 UN I T E D F U N D / C H A R I T A B L E W I T H H O L D I N G S SO -$ 8 $ -$ 2 -$ 1 -$ 3 $ -$ 1 $ 23 2 0 0 0 0 21 1 1 1 6 DE P E N D E N T S U P P O R T / L E V Y W I T H H O L D I N G S SO -$ 7 $ -$ 2 -$ 1 -$ 3 $ -$ 1 $ 23 2 0 0 0 0 21 1 1 1 9 Pr e - T a x M e d i c a l W i t h h o l d i n g s SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 1 1 2 3 Ac c i d e n t a l D e a t h & D i s a b i l t y L i a b i l t y SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 1 1 2 6 OR E G O N B U R N U N I T P A Y R O L L D E D U C T I O N S SO $ $ $ $ $ $ $ 1o f 2 ~~ ~ ~ ~ O U N T A I N Ca s h W o r k i n g C a p i t a l ( A c t u a l s ) Tw e l v e M o n t h A v e r a g e E n d i n g - D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I FE R C 23 2 0 0 0 0 21 1 1 2 7 EA R T H S H A R E O R E G O N P A Y R O L L D E D U C T I O N SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 1 1 4 9 OT H E R P A Y R O L L L I A B I L I T Y SO $ $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 0 7 7 K- P L U S E M P L O Y E R C O N T R I B U T I O N S - E N H A N C E D SO -$ 3 1 4 -$ 7 -$ 8 7 -$ 2 5 -$ 1 3 3 -$ 1 7 -$ 4 3 -$ 1 23 2 0 0 0 0 21 5 0 7 8 K- P l u s E m p l o y e r C o n t r i b u t i o n s - F i x e d SO -$ 4 6 6 -$ 1 1 -$ 1 3 0 -$ 3 7 -$ 1 9 7 -$ 2 5 -$ 6 5 -$ 1 23 2 0 0 0 0 21 5 0 8 0 ME T L I F E M E D I C A L I N S U R A N C E SO -$ 3 , 0 8 6 -$ 7 4 -$ 8 6 1 -$ 2 4 5 -$ 1 , 3 0 5 -$ 1 6 6 -$ 4 2 8 -$ 8 23 2 0 0 0 0 21 5 0 8 1 OT H E R E M P L O Y E E B E N E F I T S SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 0 8 2 ME T L I F E D E N T A L I N S U R A N C E SO -$ 1 1 2 -$ 3 -$ 3 1 -$ 9 -$ 4 7 -$ 6 -$ 1 5 $ 23 2 0 0 0 0 21 5 0 8 3 Em p l o y e e F l e x B e n e f i s SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 0 8 4 ME T L I F E V I S I O N I N S U R A N C E SO $ $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 0 9 0 LU M E N O S H E A L T H P L A N SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 0 9 5 HM O H E A L T H P L A N SO -$ 1 4 $ -$ 4 -$ 1 -$ 6 -$ 1 -$ 2 $ 23 2 0 0 0 0 21 5 0 9 6 DE L T A D E N T A L SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 1 1 2 Min n e s o t a L i f e I n s u r a n c e SO $ $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 1 1 6 IB E W 5 7 M E D I C A L I N S U R A N C E SO $5 $ $1 $ $2 $ $1 $ 23 2 0 0 0 0 21 5 1 3 6 ES O P A C C R U A L SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 1 9 8 WE S T V A L L E Y C I T Y S T O R M D R A I N S F E E SO -$ 2 2 0 -$ 5 -$ 6 1 -$ 1 7 -$ 9 3 -$ 1 2 -$ 3 0 -$ 1 23 2 0 0 0 0 21 5 2 1 1 DR A P E R C I T Y S T O R M D R A I N SO $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 3 5 0 "I B E W 5 7 H E A L T H R E I M B U R S E M E N T , C U R R E N T Y SO -$ 6 $ -$ 2 -$ 1 -$ 3 $ -$ 1 $ 23 2 0 0 0 0 21 5 3 5 1 "I B E W 5 7 D E P E N D E N T C A R E R E I M B U R S E M E N T , C SO $ $ $ $ $ $ $ $ 23 2 0 0 0 0 21 5 3 5 6 "H E A L T H R E I M B U R S E M E N T , C U R R E N T Y E A R " SO $5 6 $1 $1 6 $4 $2 4 $3 $8 $ 23 2 0 0 0 0 21 5 3 5 7 "D E P E N D E N T C A R E R E I M B U R S E M E N T , C U R R E N T Y SO -$ 6 3 -$ 2 -$ 1 8 -$ 5 -$ 2 7 -$ 3 -$ 9 $ 23 2 0 0 0 0 24 0 3 3 0 PR O V I S I O N F O R W O R K E R S ' C O M P E N S A T I O N SO -$ 1 2 2 -$ 3 -$ 3 4 -$ 1 0 -$ 5 1 -$ 7 -$ 1 7 $ 23 2 0 0 0 0 24 9 9 9 5 Ac c r u e d S e v e r a n c e - R e c l a s s t o L o n g - T e r m SO $1 4 9 $4 $4 1 $1 2 $6 3 $8 $2 1 $ 23 2 0 0 0 0 T o t a l .$ 5 , 6 2 4 .$ 1 2 3 .$ 1 , 5 2 2 -$ 4 4 .$ 2 , 3 7 4 .$ 3 1 7 -$ 8 2 8 -$ 1 7 25 3 3 0 0 0 28 8 3 0 7 TR A I L M T N M I N E R E C L A M A T I O N SE -$ 1 , 1 0 5 -$ 1 8 -$ 2 7 2 -$ 8 5 -$ 4 6 4 -$ 7 0 -$ 1 9 1 -$ 4 25 3 3 0 0 0 28 9 5 1 1 DE S E R E T M I N E R E C L A M A T I O N SE -$ 5 3 5 -$ 9 -$ 1 3 2 -$ 4 1 -$ 2 2 5 -$ 3 4 -$ 9 2 -$ 2 25 3 3 0 0 0 28 9 5 1 4 FI N A L & I N T E R I M R E C L A M A T I O N - D J M I N E SE $ $ $ $ $ $ $ 25 3 3 0 0 0 28 9 5 1 5 FI N A L R E C L A M A T I O N C O S T S - C E N T R A L I A SE $ $ $ $ $ $ $ 25 3 3 0 0 0 28 9 5 1 6 CH O L L A F I N A L R E C L A M A T I O N SS E C H $ $ $ $ $ $ $ 25 3 3 0 0 0 28 9 5 1 7 TR A P P E R M I N E F I N A L R E C L A M A T I O N SE -$ 4 , 4 0 6 -$ 7 1 -$ 1 , 0 8 4 -$ 3 4 1 -$ 1 , 8 5 1 -$ 2 8 0 -$ 7 6 1 -$ 1 7 25 3 3 0 0 0 T o t a l -$ 6 , 0 4 6 -$ 9 7 .$ 1 , 4 8 7 -$ 4 6 7 -$ 2 , 5 4 1 .$ 3 8 4 -$ 1 , 0 4 5 -$ 2 4 25 4 1 0 5 0 00 1 1 1 9 2 0 RE G l I A B - A R O / R E G D I F F D E E R C R E E K M I N E R E C SE -$ 2 0 $ -$ 5 -$ 2 -$ 8 -$ 1 -$ 3 $ 25 4 1 0 5 0 11 1 5 9 4 AR O / R E G D I F F - D E E R C R E E K M I N E R E C L A I M A T SE $ $ $ $ $ $ $ 25 4 1 0 5 0 11 1 9 2 0 RE G L 1 A B - A R O / R E G D I F F D E E R C R E E K M I N E R E C SE $2 0 $ $5 $2 $8 $1 $3 $ 25 4 1 0 5 0 28 8 5 0 3 AR O / R E G D I F F - D E E R C R E E K M I N E R E C L A M A SE -$ 7 1 7 -$ 1 2 -$ 1 7 6 -$ 5 5 -$ 3 0 1 -$ 4 6 -$ 1 2 4 -$ 3 25 4 1 0 5 0 T o t a l .$ 7 1 7 .$ 1 2 .$ 1 7 6 .$ 5 5 .$ 3 0 1 .$ 4 6 -$ 1 2 4 -$ 3 Gr a n d T o t a l $1 9 , 7 2 6 $5 5 4 $5 , 8 4 8 $1 , 5 8 6 $8 , 3 6 7 $9 6 1 $2 , 3 7 2 $3 7 20 f 2 ~~ ~ ~ O U N T A I N Mi s c e l l a n e o u s R a t e B a s e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pri m a r y Ac c o u n t S e c o n d a r y A l l o c - - - - T O t l - - - - i i r - o Q o n - - - W a s h U t a h I d a h o W y - A I I F E R C O t h e r 11 4 0 0 0 0 1 1 4 0 0 0 0 E L E C T R I C PL A N T AC Q U I S I T I O N AD J U S T M E N T S S G $ 1 5 7 , 1 9 4 $ 2 , 6 9 5 $ 4 1 , 4 7 1 $ 1 2 , 8 3 7 $ 6 6 , 6 2 $ 8 , 6 5 9 $ 2 4 , 3 0 1 $ 5 9 9 $ 11 4 0 0 0 0 T o t a l $ 1 5 7 , 1 9 4 $ 2 , 6 9 5 $ 4 1 , 4 7 1 $ 1 2 , 8 3 7 $ 6 6 , 6 3 2 $ 8 , 6 5 9 $ 2 4 , 3 0 1 $ 5 9 9 $ 11 5 0 0 0 0 1 1 4 0 0 0 0 A C C U M P R O V E L E C T R I C P L A N T A C Q U I S I T O N A D S G - $ 9 6 , 3 2 7 - $ 1 , 6 5 1 - $ 2 5 , 4 1 3 - $ 7 , 8 6 6 - $ 4 0 , 8 3 1 - $ 5 , 3 0 6 - $ 1 4 , 8 9 2 - $ 3 6 7 $ 11 5 0 0 0 0 T o t a l - $ 9 6 , 3 2 7 - $ 1 , 6 5 1 - $ 2 5 , 4 1 3 - $ 7 , 8 6 6 - $ 4 0 , 8 3 1 - $ 5 , 3 0 6 - $ 1 4 , 8 9 2 - $ 3 6 7 $ 16 5 1 0 0 0 1 3 2 0 0 8 P R E P A I D I N S U R A N C E - P U B L I C L I A B I L I T Y & P S O $ 1 , 8 4 6 $ 4 4 $ 5 1 5 $ 1 4 6 $ 7 8 1 $ 1 0 0 $ 2 5 6 $ 5 $ 16 5 1 0 0 0 1 3 2 0 1 2 P R E P A I D I N S U R A N C E - A L L P U R P O S E I N S U R A N C E S O $ 7 , 6 3 9 $ 1 8 2 $ 2 , 1 3 0 $ 6 0 6 $ 3 , 2 3 0 $ 4 1 2 $ 1 , 0 5 9 $ 2 0 $ 16 5 1 0 0 0 1 3 2 0 1 3 P R E P A I D I N S U R A N C E . 0 & 0 L I A B I L I T Y S O $ 7 0 1 $ 1 7 $ 1 9 6 $ 5 6 $ 2 9 7 $ 3 8 $ 9 7 $ 2 $ 16 5 1 0 0 0 1 3 2 0 1 5 P R E P A I D I N S U R A N C E - F O O T E C R E E K S G $ $ $ $ $ $ $ $ $ 16 5 1 0 0 0 1 3 2 0 1 6 P R E P A I D I N S . M I N O R I T Y O W N E D P L A N T S S O $ 3 3 0 $ 8 $ 9 2 $ 2 6 $ 1 4 0 $ 1 8 $ 4 6 $ 1 $ 16 5 1 0 0 0 1 3 2 0 4 5 P R E P A I D W O R K E R S C O M P E N S A T I O N S O $ 3 5 0 $ 8 $ 9 8 $ 2 8 $ 1 4 8 $ 1 9 $ 4 9 $ 1 $ 16 5 1 0 0 0 1 3 2 0 5 0 P R E P A I D I B E W 5 7 M E D I C A L S O $ $ $ $ $ $ $ $ $ 16 5 1 0 0 0 1 3 2 0 5 5 P R E P A I D E M P L O Y E E B E N E F I T C O S T S S O $ 1 , 9 9 1 $ 4 8 $ 5 5 5 $ 1 5 8 $ 8 4 2 $ 1 0 7 $ 2 7 6 $ 5 $ 16 5 1 0 0 0 1 3 2 7 2 2 I I C P R P D C A P P R O P I N S O $ 1 , 1 9 6 $ 2 9 $ 3 3 3 $ 9 5 $ 5 0 6 $ 6 4 $ 1 6 6 $ 3 $ 16 5 1 0 0 0 1 3 2 7 2 3 I I C P R P D C A P L 1 A B I N S O $ 3 4 0 $ 8 $ 9 5 $ 2 7 $ 1 4 4 $ 1 8 $ 4 7 $ 1 $ 16 5 1 0 0 0 T o t a l $ 1 4 , 3 9 4 $ 3 4 4 $ 4 , 0 1 4 $ 1 , 1 4 2 $ 6 , 0 8 6 $ 7 7 6 $ 1 , 9 9 5 $ 3 8 $ 16 5 2 0 0 0 1 3 2 1 0 1 P R E P A I D PR O P E R T Y TA X G P S $ 9 , 6 2 1 $ 2 3 0 $ 2 , 6 8 3 $ 7 6 3 $ 4 , 0 6 8 $ Š 1 9 $ 1 , 3 3 4 $ 2 5 $ 16 5 2 0 0 0 T o t a l $ 9 , 6 2 1 $ 2 3 0 $ 2 , 6 8 3 $ 7 6 3 $ 4 , 0 6 8 $ 5 1 9 $ 1 , 3 3 4 $ 2 5 $ 16 5 2 1 0 0 1 3 2 0 4 0 P R E P A I D P E N S I O N C O S T S S O $ $ $ $ $ $ $ $ $ 16 5 2 1 0 0 1 3 2 0 9 5 P R E P A I D E M I S S I O N S P E R M I T F E E S ( U T ) S G $ 6 3 3 $ 1 1 $ 1 6 7 $ 5 2 $ 2 6 8 $ 3 5 $ 9 8 $ 2 $ 16 5 2 1 0 0 1 3 2 3 1 0 P R E P A I D R A T I N G A G N C Y S O $ 5 0 $ 1 $ 1 4 $ 4 $ 2 1 $ 3 $ 7 $ $ 16 5 2 1 0 0 1 3 2 6 0 3 O T H P R E P A Y - A S H T O N P L A N T L A N D S G $ 8 $ $ 2 $ 1 $ 4 $ $ 1 $ $ 16 5 2 1 0 0 1 3 2 6 0 6 O T H E R P R E P A Y - L E A S E C O M M I S S I O N S S O $ 2 7 $ 1 $ 8 $ 2 $ 1 2 $ 1 $ 4 $ $ 16 5 2 1 0 0 1 3 2 6 0 7 O T H E R P R E P - F E R C L A N D S G $ $ $ $ $ $ $ $ $ 16 5 2 1 0 0 1 3 2 6 2 0 P R E P A Y M E N T S - W A T E R R I G H T S L E A S E S G $ 9 8 7 $ 1 7 $ 2 6 0 $ 8 1 $ 4 1 9 $ 5 4 $ 1 5 3 $ 4 $ 16 5 2 1 0 0 1 3 2 6 2 5 P R E P A Y M E N T S - C E S I W A Y / S E M P R A . D S M E N E R G Y S S G $ $ $ $ $ $ $ $ $ 16 5 2 1 0 0 1 3 2 6 5 0 P R E P A I D D U E S S E $ 4 , 5 3 9 $ 7 3 $ 1 , 1 1 7 $ 3 5 1 $ 1 , 9 0 7 $ 2 8 9 $ 7 8 5 $ 1 8 $ 16 5 2 1 0 0 1 3 2 7 0 0 P R E P A I D R E N T G P S $ 2 3 8 $ 6 $ 6 6 $ 1 9 $ 1 0 1 $ 1 3 $ 3 3 $ 1 $ 16 5 2 1 0 0 1 3 2 7 0 1 I N T E R C O P R E P A I D R E N T G P S $ $ $ $ $ $ $ $ $ 16 5 2 1 0 0 1 3 2 7 0 5 P r e p a i d P o l e C o n t a c t S G $ 3 2 4 $ 6 $ 8 5 $ 2 6 $ 1 3 7 $ 1 8 $ 5 0 $ 1 $ 16 5 2 1 0 0 1 3 2 7 4 0 P R E P A I D O & M W I N D S G $ 1 , 1 7 0 $ 2 0 $ 3 0 9 $ 9 6 $ 4 9 6 $ 6 4 $ 1 8 1 $ 4 $ 16 5 2 1 0 0 1 3 2 8 2 5 P r e p a i d L G I A T r a n s m i s s i o n S G $ 2 , 4 3 0 $ 4 2 $ 6 4 1 $ 1 9 8 $ 1 , 0 3 0 $ 1 3 4 $ 3 7 6 $ 9 $ 16 5 2 1 0 0 1 3 2 8 3 1 P R E P A I D B P A T R A N S M - W I N E C O U N T R Y S G $ 8 6 3 $ 1 5 $ 2 2 8 $ 7 0 $ 3 6 6 $ 4 8 $ 1 3 3 $ 3 $ 16 5 2 1 0 0 1 3 2 9 0 0 P R E P A Y M E N T S - O T H E R S E $ 7 2 $ 1 $ 1 8 $ 6 $ 3 0 $ 5 $ 1 2 $ $ 16 5 2 1 0 0 1 3 2 9 0 0 P R E P A Y M E N T S - O T H E R S O $ 3 4 7 $ 8 $ 9 7 $ 2 8 $ 1 4 7 $ 1 9 $ 4 8 $ 1 $ 16 5 2 1 0 0 1 3 2 9 0 1 P R E F E E S . O R E G O N P U B U T I L C O M M I S S I O N O R $ 8 0 2 $ $ 8 0 2 $ $ $ $ $ $ 16 5 2 1 0 0 1 3 2 9 0 3 P R E P F E E S - U T A H P U B L I C S E R V I C E C O M M I S S I O N U T $ 1 , 9 6 8 $ $ $ $ 1 , 9 6 8 $ $ $ $ 16 5 2 1 0 0 1 3 2 9 0 4 P R E P F E E S - I D A H O P U B U T I L C O M M I S S I O N L O U $ 1 6 4 $ $ $ $ $ 1 6 4 $ $ $ 16 5 2 1 0 0 1 3 2 9 0 5 P R E P F E E S - W Y O P U B L I C S E R V I C E C O M M I S S I O N W Y P $ $ $ $ $ $ $ $ $ 16 5 2 1 0 0 1 3 2 9 1 0 P r e p a y m e n t s - H a r d w a r e & So f t r e S O $ 4 . 6 3 1 $ 1 1 1 $ 1 , 2 9 1 $ 3 6 7 $ 1 , 9 5 8 $ 2 5 0 " $ 6 4 2 $ 1 2 $ 1 o f 3 ~~ ~ \ ~ ~ O U N T A I N Mi s c e l l a n e o u s R a t e B a s e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y Al I o c To t a l . . C a ¡ ¡ O r e g o n -- - - Wa s h Ut a h Id a h o Wy - A I I FE R C Ot h e r 16 5 2 1 0 0 13 2 9 2 1 OT H P R E P A Y - F A S 1 0 6 F U N D I N G SO $ $ $ $ $ $ $ $ $ 16 5 2 1 0 0 13 2 9 2 6 PR E P A I D R O Y A L T I E S SE $9 0 4 $1 5 $2 2 2 $7 0 $3 8 0 $5 7 $1 5 6 $4 $ 16 5 2 1 0 0 13 2 9 9 8 PR E P A I D I N S U R A N C E SE ~$ 3 9 0 .$ 6 .$ 9 6 .$ 3 0 -$ 1 6 4 -$ 2 5 -$ 6 7 -$ 2 $ 16 5 2 1 0 0 13 2 9 9 9 PR E P A Y - R E C L A S S T O L T SO -$ 1 , 5 1 2 -$ 3 6 .$ 4 2 2 -$ 1 2 0 -$ 6 3 9 -$ 8 2 -$ 2 1 0 .$ 4 $ 16 5 2 1 0 0 13 4 0 0 0 li P R E P A Y R E C L A S S SO $1 , 9 0 2 $4 5 $5 3 0 $1 5 1 $8 0 4 $1 0 3 $2 6 4 $5 $ 16 5 2 1 0 0 18 2 6 0 0 PR E P A Y M E N T - O T H E R SE $ $ $ $ $ $ $ $ $ 16 5 2 1 0 0 T o t a l $2 0 , 1 5 9 $3 2 8 $5 , 3 4 1 $1 , 3 7 1 $9 , 2 4 5 $1 , . 1 5 0 $2 , 6 6 6 $6 0 $ 16 5 3 0 0 0 13 2 3 0 1 DO M E S T I C C O M M E R C I A L P A P E R SO $ $ $ $ $ $ $ $ $ 16 5 3 0 0 0 T o t a l $ $ $ $ $ $ $ $ $ 16 5 5 0 0 0 13 2 4 0 0 PR E P A I D . T A X E S SE $1 , 9 7 6 $3 2 $4 8 6 $1 5 3 $8 3 0 $1 2 6 $3 4 2 $8 $ 16 5 5 0 0 0 T o t a l $1 , 9 7 6 $3 2 $4 6 $1 5 3 $8 3 0 $1 2 6 $3 4 2 $8 $ 22 8 2 1 0 0 28 0 3 1 1 AC C . P R O V o I & 0 - E X C L . A U T O SO .$ 7 , 0 8 5 .$ 1 6 9 -$ 1 , 9 7 6 -$ 5 6 2 -$ 2 , 9 9 5 -$ 3 8 2 -$ 9 8 2 -$ 1 9 $ 22 8 2 1 0 0 T o t a l -$ 7 , 0 8 5 .$ 1 6 9 -$ 1 , 9 7 6 -$ 5 6 2 -$ 2 , 9 9 5 -$ 3 8 2 .$ 9 8 2 .$ 1 9 $ 22 8 2 2 0 0 28 0 3 1 2 AC C . P R O V o I & 0 - A U T O SO -$ 3 8 0 -$ 9 -$ 1 0 6 -$ 3 0 -$ 1 6 1 -$ 2 0 -$ 5 3 -$ 1 $ 22 8 2 2 0 0 T o t a l .$ 3 8 0 -$ 9 -$ 1 0 6 -$ 3 0 -$ 1 6 1 .$ 2 0 -$ 5 3 -$ 1 $ 22 8 2 3 0 0 28 0 3 1 3 AC C . P R O V o 1 & 0 - C O N S T . SO -$ 2 3 -$ 1 -$ 6 -$ 2 -$ 1 0 -$ 1 -$ 3 $ $ 22 8 2 3 0 0 T o t a l .$ 2 3 -$ 1 -$ 6 -$ 2 -$ 1 0 -$ 1 -$ 3 $ $ 22 8 3 0 0 0 28 0 3 3 0 FA S 1 1 2 B O O K R E S E R V E SO -$ 1 9 , 0 9 7 -$ 4 5 6 -$ 5 , 3 2 5 -$ 1 , 5 1 5 -$ 8 , 0 7 4 -$ 1 , 0 3 0 -$ 2 , 6 4 7 -$ 5 0 $ 22 8 3 0 0 0 28 0 3 4 9 SU P P L P E N S I O N B E N E F I T S ( R E T I R E A L L O W ) SO -$ 2 , 4 6 7 -$ 5 9 .$ 6 8 8 -$ 1 9 6 -$ 1 , 0 4 3 .$ 1 3 3 -$ 3 4 2 -$ 6 $ 22 8 3 0 0 0 T o t a l -$ 2 1 , 5 6 4 -$ 5 1 5 -$ 6 , 0 1 3 -$ 1 , 7 1 0 -$ 9 , 1 1 7 -$ 1 , 1 6 3 -$ 2 , 9 8 9 -$ 5 6 $ 22 8 3 5 0 0 28 0 3 5 0 Pe n s i o n - L o c a l 5 7 SO -$ 1 , 1 6 1 .$ 2 8 -$ 3 2 4 -$ 9 2 -$ 4 9 1 c$ 6 3 -$ 1 6 1 .$ 3 $ 22 8 3 5 0 0 T o t a l -$ 1 , 1 6 1 -$ 2 8 -$ 3 2 4 -$ 9 2 .$ 4 9 1 -$ 6 3 .$ 1 6 1 -$ 3 $ 22 8 4 1 0 0 28 4 9 0 1 BL A C K L U N G R E S E R V E SE $ $ $ $ $ $ $ $ $ 22 8 4 1 0 0 28 9 3 2 0 CH E H A L I S W A E F S E C C 0 2 M I T I G A T I O N O B L I G SG -$ 1 , 5 0 0 "$ 2 6 -$ 3 9 6 -$ 1 2 2 -$ 6 3 6 -$ 8 3 -$ 2 3 2 -$ 6 $ 22 8 4 1 0 0 T o t a l -$ 1 , 5 0 0 -$ 2 6 .$ 3 9 6 .$ 1 2 2 -$ 6 3 6 -$ 8 3 -$ 2 3 2 -$ 6 $ 23 0 0 0 0 0 28 4 9 1 8 AR O L 1 A B - T R O J A N N U C L E A R P L A N T TR O J P -$ 1 , 7 1 1 -$ 2 9 -$ 4 4 7 -$ 1 3 9 .$ 7 2 4 -$ 9 6 -$ 2 6 9 -$ 7 $ 23 0 0 0 0 0 T o t a l .$ 1 , 7 1 1 .$ 2 9 -$ 4 4 7 .$ 1 3 9 .$ 7 2 4 -$ 9 6 .$ 2 6 9 .$ 7 $ 25 3 0 0 0 0 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E CA -$ 1 9 8 -$ 1 9 8 $ $ $ $ $ $ $ 25 3 0 0 0 0 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E lO U -$ 7 5 $ $ $ $ .$ 7 5 $ $ $ 25 3 0 0 0 0 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E OR -$ 1 , 7 5 9 $ -$ 1 , 7 5 9 $ $ $ $ $ $ 25 3 0 0 0 0 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E UT -$ 7 5 9 $ $ $ -$ 7 5 9 $ $ $ $ 25 3 0 0 0 0 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E WA -$ 3 7 7 $ $ -$ 3 7 7 $ $ $ $ $ 25 3 0 0 0 0 28 9 0 0 5 UN E A R N E D J O I N T U S E P O L E C O N T A C T R E V E N U E WY P -$ 1 7 4 $ $ $ $ $ -$ 1 7 4 $ $ 25 3 0 0 0 0 28 9 0 0 9 OR E G O N D S M L O A N S N P V U N E A R N E D I N C O M E OT H E R -$ 4 6 1 $ $ $ $ $ $ $ -$ 4 6 1 25 3 0 0 0 0 T o t a l -$ 3 , 8 0 3 -$ 1 9 8 .$ 1 , 7 5 9 -$ 3 7 7 -$ 7 5 9 -$ 7 5 -$ 1 7 4 $ .$ 4 6 1 25 3 9 9 0 0 23 0 1 5 5 EM P L O Y E E H O U S I N G S E C U R I T Y D E P O S I T S CA -$ 1 -$ 1 $ $ $ $ $ $ $ 25 3 9 9 0 0 23 0 1 5 5 EM P L O Y E E H O U S I N G S E C U R I T Y D E P O S I T S SG -$ 2 $ $ $ -$ 1 $ $ $ $ 25 3 9 9 0 0 28 9 0 2 5 DE F R E V - D U K E / H E R M I S T O N G A S S A L E N O V A T I O N SE -$ 1 , 1 6 4 -$ 1 9 -$ 2 8 6 -$ 9 0 .$ 4 8 9 -$ 7 4 -$ 2 0 1 -$ 5 $ 25 3 9 9 0 0 28 9 5 2 0 MI L L F O R K C O A L L E A S E SE -$ 2 0 $ -$ 5 -$ 2 -$ 8 -$ 1 -$ 3 $. $ 2 o f 3 ~~ \ ; o o ~ O U N T A I N Mi s c e l l a n e o u s R a t e B a s e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) L" ' ) ~ : : U U ¿: Q . ; ~ U . , ni ; u u i i . " , . . O N T R A C T SG 25 3 9 9 0 0 28 9 9 1 2 OP T I O N S A L E S SG 25 3 9 9 0 0 28 9 9 1 3 MC I - F . O . G . W I R E L E A S E SG 25 3 9 9 0 0 28 9 9 1 4 AM E R I C A N E L E C T R I C P O W E R C R P SG 25 3 9 9 0 0 28 9 9 1 5 FO O T C R E E K C O N T R A C T SG 25 3 9 9 0 0 28 9 9 1 7 We s t V a l l e y C o n t r a c t T e r m SG 25 3 9 9 0 0 28 9 9 2 5 TR A N S M C O N S T S E C U R I T Y D E P O S I T S SG 25 3 9 9 0 0 T o t a l 25 4 0 0 0 0 28 8 1 1 5 RE G L I A B I L I T Y P R O P I N S R E S E R V E SO 25 4 0 0 0 0 28 8 1 4 0 Re g U a b i l t y - W A A & G C r e d i t WA 25 4 0 0 0 0 28 8 1 6 5 Re g U a b - O R E n r g y OT H E R 25 4 0 0 0 0 28 8 1 7 0 RE G L I A B I L I T Y - C A G A I N O N S A L E O F A S S E T CA 25 4 0 0 0 0 28 8 4 0 0 Re g u l a t o r y U a b l l t y - O R B a l a n c e C o n s o l OT H E R 25 4 0 0 0 0 28 8 4 1 5 RE G U L A T O R Y L I A B I L I T Y - D E F . B E N E F I T - A R C SE 25 4 0 0 0 0 28 8 4 7 9 Re g U a b i l t y - D e f N P C B a l a n c e R e c l a s s OT H E R 25 4 0 0 0 0 28 8 4 8 9 Re g U a b i l t y - S B 1 1 4 9 B a l a n c e R e c l a s s OT H E R 25 4 0 0 0 0 T o t a l 25 4 1 0 5 0 11 1 5 9 5 AR O / R E G D I F F . T R O J A N N U C L E A R P L A N T TR O J P 25 4 1 0 5 0 28 8 5 0 6 AR O / R E G D I F F - T R O J A N N U C L E A R P L A N T TR O J P 25 4 1 0 5 0 T o t a l Gra n d To t a l 30 t 3 ~~ ~ ~ ~ O U N T A I N Re g u l a t o r y A s s e t s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y De s c Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A I I F E R C Ot h e r 12 4 2 0 0 0 0 IN T F R E E - P P L OT H E R $1 , 7 6 6 $ $ $ $ $ $ $ $1 , 7 6 6 12 4 2 0 0 0 0 IN T F R E E - P P L WA $9 $ $ $9 $ $ $ $ $ 12 4 2 0 0 0 T o t a l $1 , 7 7 5 $ $ $9 $ $ $ $ $1 , 7 6 6 12 4 2 1 0 0 0 IN T F R E E 5 Y R - P P L OT H E R $ $ $ $ $ $ $ $ $ 12 4 2 1 0 0 T o t a l $ $ $ $ $ $ $ $ $ 12 4 2 3 0 0 0 IO A H O - U P L LO U $1 8 $ $ $ $ $1 8 $ $ $ 12 4 2 3 0 0 0 IO A H O . U P L OT H E R $ $ $ $ $ $ $ $ $ 12 4 2 3 0 0 0 IO A H O - U P L UT $ $ $ $ $ $ $ $ $ 12 4 2 3 0 0 0 IO A H O - U P L wy p $ $ $ $ $ $ $ $ $ 12 4 2 3 0 0 T o t a l $1 8 $ $ $ $ $1 8 $ $ $ 12 4 3 0 0 0 0 IN T B E A R I N G 6 . 5 % - P P L OT H E R $ $ $ $ $ $ $ $ $ 12 4 3 0 0 0 T o t a l $ $ $ $ $ $ $ $ $ 12 4 3 2 0 0 0 IN T B E A R I N G V A R % - P P L OR $ $ $ $ $ $ $ $ $ 12 4 3 2 0 0 0 IN T B E A R I N G V A R % - P P L OT H E R $4 $ $ $ $ $ $ $ $4 12 4 3 2 0 0 0 IN T B E A R I N G V A R % - P P L WA $ $ $ $ $ $ $ $ $ 12 4 3 2 0 0 T o t a l $4 $ $ $ $ $ $ $ $4 12 4 3 3 0 0 0 TA X C R E D I T - P P L OR $ $ $ $ $ $ $ $ $ 12 4 3 3 0 0 0 TA X C R E O I T - P P L OT H E R $ $ $ $ $ $ $ $ $ 12 4 3 3 0 0 T o t a l $ $ $ $ $ $ $ $ $ 12 4 3 4 0 0 NE W 0 % I N T - P P L OT H E R $ $ $ $ $ $ $ $ $ 12 4 3 0 0 T o t a l $ $ $ $ $ $ $ $ $ 12 4 4 1 0 0 0 EN E R G Y F I N A N S W E R LO U $ $ $ $ $ $ $ $ $ 12 4 4 1 0 0 0 EN E R G Y F I N A N S W E R OT H E R $2 8 5 $ $ $ $ $ $ $ $2 8 5 12 4 4 1 0 0 0 EN E R G Y F I N A N S W E R SO $ $ $ $ $ $ $ $ $ 12 4 4 1 0 0 0 EN E R G Y F I N A N S W E R UT $4 4 2 $ $ $ $4 2 $ $ $ $ 12 4 4 1 0 0 0 EN E R G Y F I N A N S W E R WA $5 2 $ $ $5 2 $ $ $ $ $ 12 4 4 1 0 0 0 EN E R G Y F I N A N S W E R WY P $ $ $ $ $ $ $ $ $ 12 4 4 1 0 0 T o t a l $7 8 0 $ $ $5 2 $4 4 2 $ $ $ $2 8 5 12 4 4 2 0 0 0 PA C I F I C E N V I R O N OR $ $ $ $ $ $ $ $ $ 12 4 4 2 0 0 T o t a l $ $ $ $ $ $ $ $ $ 12 4 4 3 0 0 0 IN O U S T F I N A N 5 W E R OT H E R $ $ $ $ $ $ $ $ $ 12 4 4 3 0 0 T o t a l $ $ $ $ $ $ $ $ $ 12 4 4 0 0 0 HO M E C O M F O R T CA $1 6 $1 6 $ $ $ $ $ $ $ 12 4 4 5 0 0 0 HO M E C O M F O R T OT H E R $7 $ $ $ $ $ $ $ $7 12 4 4 5 0 0 0 HO M E C O M F O R T SO -$ 4 $ -$ 1 $ -$ 2 $ -$ 1 $ $ 12 4 4 5 0 0 0 HO M E C O M F O R T WA , $6 0 $ $ $6 0 $ $ $ $ $ 12 4 4 5 0 0 T o t a l $7 9 $1 6 -$ 1 $5 9 -$ 2 $ -$ 1 $ $7 12 4 4 9 0 0 0 "F I N A N S W E R 1 2 , 0 0 0 " OT H E R $3 2 $ $ $ $ $ $ $ $3 2 12 4 4 9 0 0 0 "F I N A N S W E R 1 2 , 0 0 0 " UT $1 3 $ $ $ $1 3 $ $ $ $ 12 4 4 9 0 0 0 "F I N A N S W E R 1 2 . 0 0 0 " WY U $6 $ $ $ $ $ $6 $ $ 1 o f 1 5 ~~ ~ ~ : O U N T A I N Re g u l a t o r y A s s e t s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d in T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y De s c Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h Id a h o Wy - A 1 1 F E R C Ot h e r 12 4 4 9 0 0 T o t a l $5 1 $ $ $ $1 3 $ $6 $ $3 2 12 4 5 3 0 0 0 IR R I G A T I O N F I N A N S W E R CA $2 0 $2 0 $ $ $ $ $ $ $ 12 4 5 3 0 0 0 IR R I G A T I O N F I N A N S W E R OT H E R -$ 2 0 $ $ $ $ $ $ $ -$ 2 0 12 4 5 3 0 0 T o t a l $ $2 0 $ $ $ $ $ $ -$ 2 0 12 4 5 4 0 0 0 RE T R O E N E R G Y F I N A N S OT H E R $1 7 $ $ $ $ $ $ $ $1 7 12 4 5 4 0 0 0 RE T R O E N E R G Y F I N A N S UT -$ 4 $ $ $ -$ 4 $ $ $ $ 12 4 5 4 0 0 T o t a l $1 2 $ $ $ -$ 4 $ $ $ $1 7 12 4 7 0 0 0 0 EL I / G A W L S Y S T E M CA $3 6 2 $3 6 2 $ $ $ $ $ $ $ 12 4 7 0 0 0 0 EL I / G A W L S Y S T E M LO U $1 8 $ $ $ $ $1 8 $ $ $ 12 4 7 0 0 0 0 EL I / G A W L S Y S T E M OT H E R -$ 6 , 9 8 4 $ $ $ $ $ $ $ -$ 6 , 9 8 4 12 4 7 0 0 0 0 EL I / G A W L S Y S T E M UT $4 , 6 0 1 $ $ $ $4 , 6 0 1 $ $ $ $ 12 4 7 0 0 0 0 EL I / G A W L S Y S T E M WA $1 , 9 1 4 $ $ $1 , 9 1 4 $ $ $ $ $ 12 4 7 0 0 0 0 EL I / G A W L S Y S T E M WY P $1 1 7 $ $ $ $ $ $1 1 7 $ $ 12 4 7 0 0 0 0 EL I / G A W L S Y S T E M WY U $5 $ $ $ $ .$ $5 $ $ 12 4 7 0 0 0 T o t a l $3 3 $3 6 2 $ $1 , 9 1 4 $4 , 6 0 1 $1 8 $1 2 2 $ -$ 6 , 9 8 4 12 4 7 1 0 0 0 CS S / E L I S Y S T E M OT H E R -$ 3 0 $ $ $ $ $ $ $ -$ 3 0 12 4 7 1 0 0 T o t a l .$ 3 0 $ $ $ $ $ $ $ -$ 3 0 12 4 9 0 0 0 0 ES C - R E S E R V E CA $ $ $ $ $ $ $ $ $ 12 4 9 0 0 0 0 ES C - R E S E R V E LO U -$ 3 $ $ $ $ -$ 3 $ $ $ 12 4 9 0 0 0 0 ES C - R E S E R V E OT H E R -$ 6 6 $ $ $ $ $ $ $ -$ 6 6 12 4 9 0 0 0 0 ES C - R E S E R V E SO $ $ $ $ $ $ $ $ $ 12 4 9 0 0 0 0 ES C - R E S E R V E UT -$ 1 4 $ $ $ -$ 1 4 $ $ $ $ 12 4 9 0 0 0 0 ES C - R E S E R V E WA -$ 9 $ $ -$ 9 $ $ $ $ $ 12 4 9 0 0 0 0 ES C - R E S E R V E WY U $ $ $ $ $ $ $ $ $ 12 4 9 0 0 0 T o t a l -$ 9 3 $ $ -$ 9 -$ 1 4 -$ 3 $ $ -$ 6 6 18 2 2 2 0 0 11 1 4 9 4 UN R E C O V E R E D P L A N T - T R O J A N - C R E D I T S - 0 TR O J P $ $ $ $ $ $ $ $ $ 18 2 2 2 0 0 11 1 4 9 5 "R E G A S S E T - U N R E C P L A N T - T R O J A N , C R l D E C O M M " TR O J D $ $ $ $ $ $ $ $ $ 18 2 2 2 0 0 18 5 8 0 1 UN R E C O V D P L A N T - T R O J A N - D R TR O J P $1 5 , 2 1 2 $2 5 8 $3 , 9 7 2 $1 , 2 3 2 $6 . 4 3 9 $8 5 8 $2 , 3 9 4 $5 8 $ 18 2 2 2 0 0 18 5 8 0 2 UN R E C O V D P L A N T - T R O J A N - C R - D E P ' N TR O J P -$ 1 4 , 3 2 6 -$ 2 4 3 -$ 3 . 7 4 1 -$ 1 , 1 6 0 -$ 6 . 0 6 5 -$ 8 0 8 -$ 2 . 2 5 4 -$ 5 5 $ 18 2 2 2 0 0 18 5 8 0 3 UN R E C O V D P L A N T - T R O J A N - D E C O M - D R TR O J D $1 7 , 9 8 1 $3 0 5 $4 , 6 8 6 $1 , 4 5 4 $7 , 6 1 0 $1 . 0 1 8 $2 . 8 3 8 $6 $ 18 2 2 2 0 0 18 5 8 0 4 UN R E C O V D P L A N T - T R O J A N - D E C O M - C R TR O J D -$ 1 6 , 6 8 4 -$ 2 8 3 -$ 4 , 3 4 9 -$ 1 , 3 4 9 -$ 7 , 0 6 1 -$ 9 4 4 -$ 2 , 6 3 4 -$ 6 4 $ 18 2 2 2 0 0 T o t a l $2 , 1 8 2 $3 7 $5 6 9 $1 7 7 $9 2 3 $1 2 3 $3 4 $8 $ 18 2 2 2 3 0 18 5 8 0 8 UN R E C P L A N T T R O J A N - W A WA -$ 2 9 9 $ $ -$ 2 9 9 $ $ $ $ $ 18 2 2 2 3 0 T o t a l -$ 2 9 9 $ $ -$ 2 9 9 $ $ $ $ $ 18 2 2 2 4 0 18 5 8 0 9 UN R E C P L A N T T R O J A N - O R OR -$ 7 4 $ -$ 7 4 $ $ $ $ $ $ 18 2 2 2 4 0 T o t a l .$ 7 4 $ -$ 7 4 $ $ $ $ $ $ 18 2 2 6 0 0 18 7 0 5 8 Tr a i l M o u n t a i n M i R e C l o s u r e Co s t s SE $ $ $ $ $ $ $ $ $ 18 2 2 6 0 0 18 7 0 5 9 TR A I L M T N M I N E U N R E C O V E R E D I N V E S T SE $ $ $ $ $ $ $ $ $ 18 2 2 6 0 0 T o t a l $ $ $ $ $ $ $ $ $ 18 2 2 7 0 0 18 5 8 2 1 UN R E C O V E R E D P L A N T - P O W E R D A L E H Y D R O P L A N SG - P $2 . 6 5 5 $4 6 $7 0 0 $2 1 7 $1 , 1 2 5 $1 4 6 $4 1 0 $1 0 $ 2 o f 1 5 ~~ 2 . S r ~ ~ ~ ~ O U N T A I N Re g u l a t o r y A s s e t s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t ì o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr l m a r y A c c o u n t S e c o n d a r y D e s c A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y . A I I F E R C O t h e r 18 2 2 7 0 0 T o t a l $ 2 , 6 5 5 $ 4 6 $ 7 0 0 $ 2 1 7 $ 1 , 1 2 5 $ 1 4 6 $ 4 1 0 $ 1 0 $ 18 2 3 0 0 0 1 0 1 2 1 8 E N E R G Y F I N A N S W E R - U T 1 9 9 6 U T $ 5 0 $ $ $ $ 5 0 $ $ $ $ 18 2 3 0 0 0 T o t a l $ 5 0 $ $ $ $ 5 0 $ $ $ $ 18 2 3 0 2 0 1 8 7 0 0 1 I D A I C O S T S - N O . 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I D A H O - U 1 9 9 8 " LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 2 8 IR R I G A T I O N 1 0 9 5 lO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 2 9 SE L F A U D I T - I D A H O - U T 1 9 9 8 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 3 3 RE G M O B I L E H O M E 9 6 lO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 4 2 HA S S L E F R E E E F F I C I E N C Y - I D A H O - U T 1 9 9 8 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 4 9 "E N E R G Y F I N A N S W E R , I D - U T 1 9 9 7 " LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 5 0 "E N E R G Y F I N A N S W E R , I D - U T 1 9 9 8 " LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 5 6 "I N D U S T R I A L F I N A N S W E R , I D - U T 1 9 9 8 " lO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 5 8 FI N A N S W E R 1 2 0 0 0 9 2 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 6 2 MA N F A C Q U I S I T I O N 9 2 ID U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 6 9 SU P E R E F F I C I E N T R E F R I G E R A T O R I D - U T 1 9 9 7 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 7 0 SU P E R E F F I C I E N T R E F R I G E R A T O R I D - U T 1 9 9 8 lO U $1 5 $ $ $ $ $1 5 $ $ $ 18 2 3 9 3 0 10 1 3 7 1 RE G E N E R G Y M N G T 9 3 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 7 3 LO A D S T U D I E S 93 lO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 7 6 SU P E R G O O D C E N T S 9 5 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 7 8 "S U P E R G O O D C E N T S , I D - U T 1 9 9 7 " LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 7 9 "S U P E R G O O D C E N T S , I D - U T 1 9 9 8 " ID U $ $ $ $ $ $ $ $ $ 1.8 2 3 9 3 0 10 1 3 8 2 IR R I G A T I O N 93 lO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 8 4 DS M O T H E R P R O G S 9 5 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 3 8 7 MA R K E T R E S E A R C H 9 5 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 8 8 1 HA S S E L F R E E E F F I C I E N C Y I D A H O - U T 1 9 9 9 ID U $1 $ $ $ $ $1 $ $ $ 18 2 3 9 3 0 10 1 8 8 3 LO W I N C O M E W E A T H E R - 1 9 9 9 io u $1 $ $ $ $ $1 $ $ $ 18 2 3 9 3 0 10 1 8 8 4 SE L F A U D I T - 1 9 9 9 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 8 8 6 EN E R G Y F I N A N S W E R - I D A H O U P & L - 1 9 9 9 ID U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 8 8 7 IN D U S T R I A L F I N A N S W E R - I D A H O U P & L - 1 9 9 LO U $ $ $ $ $ $ $ $ $ 18 2 3 9 3 0 10 1 9 1 4 NE E A - I D A H O U T A H 1 9 9 9 LO U $6 4 $ $ $ $ $6 4 $ $ $ 10 o f 1 5 ~~ ~ ~ ! : O U N T A I N Re g u l a t o r y A s s e t s ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t . 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W Y 0 9 OT H E R 18 2 3 9 9 0 18 7 9 7 5 Re g A s s e t . C A E C A C OT H E R 18 2 3 9 9 0 18 7 9 8 0 De f e r r d N e t P o w e r C o s t s - I D 0 9 OT H E R 18 2 3 9 9 0 18 7 9 9 9 Re g A s s e t - D e f N P C B a l a n c e R e c l a s s OT H E R 18 ~ 9 9 0 T o t a l 18 2 3 9 9 3 18 7 0 6 0 CH O L L A P L A N T T R A N S A C T I O N C O S T S - O R OR 18 2 3 9 9 3 T o t a l 18 2 3 9 9 4 18 7 0 6 1 CH O L L A P L A N T T R A N S A C T I O N C O S T S - W A IN A 18 2 3 9 9 4 T o t a l 18 2 3 9 9 5 18 7 0 6 2 CH O L L A P L A N T T R A N S A C T I O N C O S T S - I O ID U 18 2 3 9 9 5 T o t a l 18 2 3 9 9 9 18 6 0 0 1 DS M R e g u l a t o r y A s s e t s - A c c r u a l s OT H E R 18 2 3 9 9 9 T o t a l Gr a n d T o t a l 15 o f 1 5 ~~ ' l ~ ~ O U N T A I N De p r e c i a t i o n R e s e r v e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 . All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A l l o c - ~ - T O t a l - C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C 10 8 0 0 0 0 3 1 0 2 0 0 0 L A N D R I G H T S S G - $ 2 0 , 9 7 7 - $ 3 6 0 - $ 5 , 5 3 4 - $ 1 , 7 1 3 - $ 8 , 8 9 2 - $ 1 , 1 5 5 - $ 3 , 2 4 3 - $ 8 0 10 8 0 0 0 0 3 1 0 2 0 0 0 L A N D R I G H T S S S G C H - $ 4 2 - $ 1 - $ 1 1 - $ 4 . - $ 1 8 - $ 2 - $ 7 $ 31 0 2 0 0 0 T o t a l - $ 2 1 , 0 1 9 - $ 3 6 0 - $ 5 , 5 4 5 - $ 1 , 7 1 6 - $ 8 , 9 0 9 - $ 1 , 1 5 8 - $ 3 , 2 5 0 - $ 8 0 10 8 0 0 0 0 3 1 0 3 0 0 0 W A T E R R I G H T S S G - $ 1 5 , 1 5 6 - $ 2 6 0 - $ 3 , 9 9 8 - $ 1 , 2 3 8 - $ 6 , 4 2 4 - $ 8 3 5 - $ 2 , 3 4 3 - $ 5 8 31 0 3 0 0 0 T o t a l - $ 1 5 , 1 5 6 - $ 2 6 0 - $ 3 , 9 9 8 - $ 1 , 2 3 8 - $ 6 , 4 2 4 - $ 8 3 5 - $ 2 , 3 4 3 - $ 5 8 10 8 0 0 0 0 3 1 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E M E N T S S G - $ 4 3 1 , 3 5 4 - $ 7 , 3 9 5 - $ 1 1 3 , 7 9 9 - $ 3 5 , 2 2 5 - $ 1 8 2 , 8 4 4 - $ 2 3 , 7 6 1 - $ 6 6 , 6 8 5 - $ 1 , 6 4 5 10 8 0 0 0 0 3 1 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E M E N T S S S G C H - $ 2 2 , 4 4 0 ' - $ 3 8 5 - $ 6 , 0 7 1 - $ 1 , 8 5 3 - $ 9 , 3 1 7 - $ 1 , 2 2 3 - $ 3 , 5 0 9 - $ 8 3 31 1 0 0 0 0 T o t a l - $ 4 5 3 , 7 9 4 - $ 7 , 7 8 0 - $ 1 1 9 , 8 7 0 - $ 3 7 , 0 7 8 - $ 1 9 2 , 1 6 1 - $ 2 4 , 9 8 4 - $ 7 0 , 1 9 4 " $ 1 , 7 2 8 10 8 0 0 0 0 3 1 2 0 0 0 0 B O I L E R P L A N T E Q U I P M E N T S G - $ 1 , 3 1 3 , 0 6 0 - $ 2 2 , 5 0 9 - $ 3 4 6 , 4 0 9 - $ 1 0 7 , 2 2 7 - $ 5 5 6 , 5 8 5 - $ 7 2 , 3 3 0 - $ 2 0 2 , 9 9 3 - $ 5 , 0 0 7 10 8 0 0 0 0 3 1 2 0 0 0 0 B O I L E R P L A N T E Q U I P M E N T S S G C H - $ 8 5 , 6 1 7 - $ 1 , 4 7 0 - $ 2 3 , 1 6 2 - $ 7 , 0 7 0 - $ 3 5 , 5 4 8 - $ 4 , 6 6 5 - $ 1 3 , 3 8 7 - $ 3 1 6 31 2 0 0 0 0 T o t a l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o t a l - $ 3 8 0 , 3 4 2 - $ 6 , 5 2 1 - $ 1 0 0 , 5 0 5 - $ 3 1 , 0 8 2 - $ 1 6 1 , 0 0 9 - $ 2 0 , 9 3 7 - $ 5 8 , 8 4 2 - $ 1 , 4 4 7 10 8 0 0 0 0 3 1 5 0 0 0 0 A C C E S S O R Y EL E C T R I C EQ U I P M E N T S G - $ 1 6 9 , 2 5 9 - $ 2 , 9 0 2 - $ 4 4 , 6 5 4 - $ 1 3 , 8 2 2 - $ 7 1 , 7 4 6 - $ 9 , 3 2 4 - $ 2 6 , 1 6 7 - $ 6 4 5 10 8 0 0 0 0 3 1 5 0 0 0 0 A C C E S S O R Y El, E C T R I C EQ U I P M E N T S S G C H - $ 2 4 , 3 5 3 - $ 4 1 8 - $ 6 , 5 8 8 - $ 2 , 0 1 1 - $ 1 0 , 1 1 1 - $ 1 , 3 2 7 - $ 3 , 8 0 8 - $ 9 0 31 5 0 0 0 0 T o t a l - $ 1 9 3 , 6 1 3 - $ 3 , 3 2 0 - $ 5 1 , 2 4 2 - $ 1 5 , 8 3 3 - $ 8 1 , 8 5 8 - $ 1 0 , 6 5 1 - $ 2 9 , 9 7 4 - $ 7 3 5 10 8 0 0 0 0 3 1 5 7 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P - S U P V & A L A R M S G - $ 3 3 - $ 1 - $ 9 - $ 3 - $ 1 4 - $ 2 - $ 5 $ 31 5 7 0 0 0 T o t a l - $ 3 3 - $ 1 - $ 9 - $ 3 - $ 1 4 - $ 2 - $ 5 $ 10 8 0 0 0 0 3 1 6 0 0 0 0 M I S C E L L A N E O U S PO W E R PL A N T EQ U I P M E N T S G - $ 1 1 , 7 6 3 - $ 2 0 2 - $ 3 , 1 0 3 - $ 9 6 1 - $ 4 , 9 8 6 - $ 6 4 8 - $ 1 , 8 1 8 - $ 4 5 10 8 0 0 0 0 3 1 6 0 0 0 0 M I S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T S S G C H - $ 1 , 7 9 7 - $ 3 1 - $ 4 8 6 - $ 1 4 8 - $ 7 4 6 - $ 9 8 - $ 2 8 1 - $ 7 31 6 0 0 0 0 T o t a l - $ 1 3 , 5 5 9 - $ 2 3 2 - $ 3 , 5 8 9 - $ 1 , 1 0 9 - $ 5 , 7 3 2 - $ 7 4 6 - $ 2 , 0 9 9 - $ 5 1 10 8 0 0 0 0 3 3 0 2 0 0 0 L A N D R I G H T S S G - P - $ 4 , 2 6 3 - $ 7 3 - $ 1 , 1 2 5 - $ 3 4 8 - $ 1 , 8 0 7 - $ 2 3 5 - $ 6 5 9 - $ 1 6 10 8 0 0 0 0 3 3 0 2 0 0 0 L A N D R I G H T S S G - U - $ 1 6 $ - $ 4 - $ 1 - $ 7 - $ 1 - $ 2 $ 33 0 2 0 0 0 T o t a l - $ 4 , 2 7 9 - $ 7 3 - $ 1 , 1 2 9 - $ 3 4 9 - $ 1 , 8 1 4 - $ 2 3 6 - $ 6 6 1 - $ 1 6 10 8 0 0 0 0 3 3 0 3 0 0 0 W A T E R R I G H T S S G - U - $ 2 5 $ - $ 7 - $ 2 - $ 1 1 - $ 1 - $ 4 $ 33 0 3 0 0 0 T o t a l - $ 2 5 $ - $ 7 - $ 2 - $ 1 1 - $ 1 - $ 4 $ 10 8 0 0 0 0 3 3 0 4 0 0 0 F L O O D R I G H T S S G - P - $ 1 6 8 - $ 3 - $ 4 4 - $ 1 4 - $ 7 1 - $ 9 - $ 2 6 - $ 1 10 8 0 0 0 0 3 3 0 4 0 0 0 F L O O D R I G H T S S G - U - $ 2 8 $ - $ 7 - $ 2 - $ 1 2 - $ 2 - $ 4 $ 33 0 4 0 0 0 T o t a l - $ 1 9 6 - $ 3 - $ 5 2 - $ 1 6 - $ 8 3 - $ 1 1 - $ 3 0 - $ 1 10 8 0 0 0 0 3 3 0 5 0 0 0 L A N D R I G H T S - F I S H l I L D L I F E S G - P - $ 2 1 1 - $ 4 - $ 5 6 - $ 1 7 - $ 8 9 - $ 1 2 - $ 3 3 - $ 1 33 0 5 0 0 0 T o t a l - $ 2 1 1 - $ 4 - $ 5 6 - $ 1 7 - $ 8 9 - $ 1 2 " $ 3 3 - $ 1 10 8 0 0 0 0 3 3 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E S G - P - $ 1 $ $ $ $ $ $ . $ 10 8 0 0 0 0 3 3 1 0 0 0 0 S T R U C T U R E S A N D I M P R O V E S G - U - $ 4 , 5 6 5 - $ 7 8 - $ 1 , 2 0 4 - $ 3 7 3 - $ 1 , 9 3 5 - $ 2 5 1 - $ 7 0 6 - $ 1 7 33 1 0 0 0 0 T o t a l - $ 4 , 5 6 6 - $ 7 8 - $ 1 , 2 0 5 - $ 3 7 3 - $ 1 , 9 3 6 - $ 2 5 2 - $ 7 0 6 - $ 1 7 10 8 0 0 0 0 3 3 1 1 0 0 0 S T R U C T U R E S A N D I M P R O V E - P R O D U C T I O N S G - P - $ 1 8 , 7 9 7 - $ 3 2 2 - $ 4 , 9 5 9 - $ 1 . 5 3 5 - $ 7 : 9 6 8 - $ 1 . 0 3 5 - $ 2 , 9 0 6 - $ 7 2 10 8 0 0 0 0 3 3 1 1 0 0 0 S T R U C T U R E S A N D I M P R O V E - P R O D U C T I O N S G - U - $ 6 2 2 - $ 1 1 - $ 1 6 4 - $ 5 1 - $ 2 6 4 - $ 3 4 - $ 9 6 - $ 2 33 1 1 0 0 0 T o t a l - $ 1 9 , 4 1 9 - $ 3 3 3 - $ 5 , 1 2 3 - $ 1 , 5 8 6 - $ 8 , 2 3 1 - $ 1 , 0 7 0 - $ 3 , 0 0 2 - $ 7 4 10 8 0 0 0 0 3 3 1 . 2 0 0 0 S T R U C T U R E S A N D I M P R O V E - F I S H / I L D L . I F E S G - P - $ 6 , 2 3 6 - $ 1 0 7 - $ 1 , 6 4 5 - $ 5 0 9 - $ 2 , 6 4 3 - $ 3 4 4 - $ 9 6 4 - $ 2 4 10 8 0 0 0 0 3 3 1 2 0 0 0 S T R U C T U R E S A N D I M P R O V E - F I S H I W I L D L I F E S G - U - $ 1 1 6 - $ 2 - $ 3 1 - $ 9 - $ 4 9 - $ 6 - $ 1 8 $ 33 1 2 0 0 0 T o t a l - $ 6 , 3 5 2 - $ 1 0 9 - $ 1 , 6 7 6 - $ 5 1 9 - $ 2 , 6 9 3 - $ 3 5 0 - $ 9 8 2 - $ 2 4 10 8 0 0 0 0 3 3 1 3 0 0 0 S T R U C T U R E S AN D IM P R O V E - R E C R E A T I O N S G - P - $ 4 , 1 9 5 - $ 7 2 - $ 1 , 1 0 7 - $ 3 4 3 - $ 1 , 7 7 8 - $ 2 3 1 - $ 6 4 8 - $ 1 6 1 o f 1 4 ~~ ~ w ~ O U N T A I N De p r e c i a t i o n R e s e r v e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h Q u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R ( 10 8 0 0 0 0 3 3 1 3 0 0 0 S T R U C T U R E S A N D I M P R O V E - R E C R E A T I O N S G - U - $ 5 1 7 - $ 9 - $ 1 3 6 - $ 4 2 - $ 2 1 9 - $ 2 9 - $ 8 0 - $ : 33 1 3 0 0 0 T o t a l - $ 4 , 7 1 2 - $ 8 1 - $ 1 , 2 4 3 - $ 3 8 5 - $ 1 , 9 9 7 - $ 2 6 0 - $ 7 2 8 - $ 1 / 33 2 0 0 0 0 " R E S E R V O I R S , D A M S & W A T E R W A Y S " S G - P - $ 6 9 6 - $ 1 2 - $ 1 8 4 - $ 5 7 - $ 2 9 5 - $ 3 8 - $ 1 0 8 - $ : 33 2 0 0 0 0 " R E S E R V O I R S , D A M S & W A T E R W A Y S " S G - U - $ 1 5 , 4 2 - $ 2 6 5 - $ 4 , 0 7 4 - $ 1 , 2 6 1 - $ 6 , 5 4 6 - $ 8 5 1 - $ 2 , 3 8 7 - $ 5 1 33 2 0 0 0 0 T o t a l - $ 1 6 , 1 3 8 - $ 2 7 7 - $ 4 , 2 5 7 - $ 1 , 3 1 8 - $ 6 , 8 4 1 - $ 8 8 9 - $ 2 , 4 9 5 - $ 6 : 33 2 1 0 0 0 " R E S E R V O I R S , D A M S . & W T R W Y S - P R O D U C T I O N " S G - P - $ 1 0 8 , 4 2 2 - $ 1 . 8 5 9 - $ 2 8 . 6 0 4 - $ 8 , 8 5 4 - $ 4 5 , 9 5 8 - $ 5 , 9 7 2 - $ 1 6 , 7 6 1 - $ 4 1 : 33 2 1 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - P R O D U C T I O N " S G - U - $ 9 , 7 1 7 - $ 1 6 7 - $ 2 , 5 6 3 - $ 7 9 3 - $ 4 , 1 1 9 - $ 5 3 5 - $ 1 , 5 0 2 - $ 3 ' 33 2 1 0 0 0 To t a l - $ 1 1 8 , 1 3 8 - $ 2 , 0 2 5 - $ 3 1 , 1 6 7 - $ 9 , 6 4 7 - $ 5 0 , 0 7 7 - $ 6 , 5 0 8 - $ 1 8 , 2 6 4 - $ 4 5 ' 33 2 2 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - F I S H l I L D L I F S G - P - $ 2 , 2 1 8 - $ 3 8 - $ 5 8 5 - $ 1 8 1 - $ 9 4 0 - $ 1 2 2 - $ 3 4 3 - $ / 33 2 2 0 0 0 " R E S E R V O I R S , D A M S . & W T R W Y S - F I S H I W I L D L I F S G - U - $ 1 5 3 - $ 3 - $ 4 0 - $ 1 2 - $ 6 5 - $ 8 - $ 2 4 - $ ' 33 2 2 0 0 0 T o t a l - $ 2 , 3 7 1 - $ 4 1 - $ 6 2 6 - $ 1 9 4 - $ 1 , 0 0 5 - $ 1 3 1 - $ 3 6 7 - $ ! 33 2 3 0 0 0 " R E S E R V O I R S , D A M S , & W T R W Y S - R E C R E A T l O N " S G - P - $ 1 5 2 - $ 3 - $ 4 0 - $ 1 2 - $ 6 5 - $ 8 - $ 2 4 - $ ' 33 2 3 0 0 0 " R E S E R V O I R S , D A M S . & W T R W Y S - R E C R E A T I O N " S G - U - $ 2 0 $ - $ 5 - $ 2 - $ 8 - $ 1 - $ 3 33 2 3 0 0 0 T o t a l - $ 1 7 2 - $ 3 - $ 4 5 - $ 1 4 - $ 7 3 - $ 9 - $ 2 7 33 3 0 0 0 0 " W A T E R W H E E L S , T U R B & G E N E R A T O R S " S G - P - $ 3 1 . 0 8 3 - $ 5 3 3 - $ 8 , 2 0 0 - $ 2 , 5 3 8 - $ 1 3 , 1 7 6 - $ 1 , 7 1 2 - $ 4 , 8 0 5 33 3 0 0 0 0 " W A T E R W H E E L S , T U R B & G E N E R A T O R S " S G - U - $ 8 , 7 8 4 - $ 1 5 1 - $ 2 , 3 1 7 - $ 7 1 7 - $ 3 , 7 2 3 - $ 4 8 4 - $ 1 , 3 5 8 33 3 0 0 0 0 T o t a l - $ 3 9 , 8 6 7 - $ 6 8 3 - $ 1 0 , 5 1 8 - $ 3 , 2 5 6 - $ 1 6 , 8 9 9 - $ 2 , 1 9 6 - $ 6 , 1 6 3 33 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G - P - $ 1 0 , 2 2 0 - $ 1 7 5 - $ 2 , 6 9 6 - $ 8 3 5 - $ 4 . 3 3 2 - $ 5 6 3 - $ 1 . 5 8 0 33 4 0 0 0 0 A C C E S S O R Y E L E C T R I C E Q U I P M E N T S G - U - $ 3 , 7 1 9 - $ 6 4 - $ 9 8 1 - $ 3 0 4 - $ 1 , 5 7 6 - $ 2 0 5 - $ 5 7 5 33 4 0 0 0 0 T o t a l - $ 1 3 , 9 3 9 - $ 2 3 9 - $ 3 , 6 7 7 - $ 1 , 1 3 8 - $ 5 , 9 0 9 - $ 7 6 8 - $ 2 , 1 5 5 33 4 7 0 0 0 A C C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M S G - P - $ 1 , 6 4 4 - $ 2 8 - $ 4 3 4 - $ 1 3 4 - $ 6 9 7 - $ 9 1 - $ 2 5 4 33 4 7 0 0 0 A C C E S S O R Y E L E C T E Q U I P - S U P V & A L A R M S G - U - $ 2 0 $ - $ 5 - $ 2 - $ 9 - $ 1 - $ 3 33 4 7 0 0 0 T o t a l - $ 1 , 6 6 4 - $ 2 9 - $ 4 9 - $ 1 3 6 - $ 7 0 5 - $ 9 2 - $ 2 5 7 33 5 0 0 0 0 M I S C P O W E R P L A N T E Q U I P S G - U - $ 1 0 9 - $ 2 - $ 2 9 - $ 9 - $ 4 6 - $ 6 - $ 1 7 33 5 0 0 0 0 T o t a l - $ 1 0 9 - $ 2 - $ 2 9 - $ 9 - $ 4 6 - $ 6 - $ 1 7 33 5 1 0 0 0 M I S C P O W E R P L A N T E Q U I P - P R O D U C T I O N S G - P - $ 9 8 3 - $ 1 7 - $ 2 5 9 - $ 8 0 - $ 4 1 7 - $ 5 4 - $ 1 5 2 33 5 1 0 0 0 T o t a l - $ 9 8 3 - $ 1 7 - $ 2 5 9 - $ 8 0 - $ 1 7 - $ 5 4 - $ 1 5 2 33 5 2 0 0 0 M I S C P O W E R P L A N T E Q U I P - F I S H & W I L D L I F E S G - P - $ 4 9 - $ 1 - $ 1 3 - $ 4 - $ 2 1 - $ 3 - $ 8 33 5 2 0 0 0 T o t a l - $ 4 9 - $ 1 - $ 1 3 - $ 4 - $ 2 1 - $ 3 - $ 8 33 5 3 0 0 0 M I S C P O W E R P L A N T E Q U I P - R E C R E A T I O N S G - P - $ 4 $ - $ 1 $ - $ 2 $ - $ 1 33 5 3 0 0 0 T o t a l - $ 4 $ - $ 1 $ - $ 2 $ - $ 1 33 6 0 0 0 0 " R O A D S , R A I L R O A D S & B R I D G E S " S G - P - $ 5 , 0 6 2 - $ 8 7 - $ 1 , 3 3 5 - $ 4 1 3 - $ 2 , 1 4 6 - $ 2 7 9 - $ 7 8 3 33 6 0 0 0 0 " R O A D S , R A I L R O A D S & B R I D G E S " S G - U - $ 6 7 9 - $ 1 2 - $ 1 7 9 - $ 5 5 - $ 2 8 8 - $ 3 7 - $ 1 0 5 33 6 0 0 0 0 T o t l - $ 5 , 7 4 1 - $ 9 8 - $ 1 , 5 1 5 - $ 4 6 9 - $ 2 , 4 3 3 - $ 3 1 6 - $ 8 8 8 34 0 3 0 0 0 W A T E R R I G H T S " O T H E R P R O D U C T I O N S G $ $ $ $ $ $ $ 34 0 3 0 0 0 T o t a l $ $ $ $ $ $ $ 34 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S G - $ 1 6 , 3 8 4 - $ 2 8 1 - $ 4 , 3 2 2 - $ 1 , 3 3 8 - $ 6 , 9 4 5 - $ 9 0 3 - $ 2 , 5 3 3 34 1 0 0 0 0 S T R U C T U R E S & I M P R O V E M E N T S S S G C T - $ 1 , 0 4 4 - $ 1 7 - $ 2 5 4 - $ 8 3 - $ 4 7 9 - $ 5 7 - $ 1 5 0 34 1 0 0 0 0 T o t a l - $ 1 7 , 4 2 7 - $ 2 ! ! 8 - $ 4 , 5 7 6 - $ 1 , 4 2 1 - $ 7 , 4 2 4 - $ 9 5 9 - $ 2 , 6 8 3 34 2 0 0 0 0 " F U E L H O L D E R S , P R O D U C E R S , A C C E S " S G - $ 9 6 2 - $ 1 6 - $ 2 5 4 - $ 7 9 - $ 4 8 - $ 5 3 - $ 1 4 9 34 2 0 0 0 0 " F U E L H O L D E R S , P R O D U C E R S , A C C E S " S S G C T - $ 5 8 4 - $ 1 0 - $ 1 4 2 - $ 4 6 - $ 2 6 8 - $ 3 2 - $ 8 4 34 2 0 0 0 0 T o t a l - $ 1 , 5 4 6 - $ 2 6 - $ 3 9 6 - $ 1 2 5 - $ 6 7 6 - $ 8 5 - $ 2 3 2 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 10 8 0 0 0 0 -$ ' -$ 1 1 ! $3 ' -$ 1 5 : -$ 3 1 -$ 1 , -$ 5 : -$ 1 -$ 1 $. -" $ -$ 1 1 $, - . -$ 2 : -$ 6 : -$ ~ -$ 6 ~ -$ .$' -$ 1 2 o f 1 4 :z ~:z::aii ~c: 0 )-a:~~w~u~oo5~a:aJ~ "8 .9 íi £.ii:: ãlt) .!! c: Ol ã)-80:GI N ..~ .. .9 GI ., ~ ~ r7~C:Qluff i: 0 ~ ;g .2 õ ãí E1¡(l::1-.-COi:-=(,QlO"OCD o:;.9.. i: ~ '"c..£ 0 gG1ro--ca:;:~ u ~ I. 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A I I F E R C 10 8 0 0 0 0 3 9 9 7 0 0 0 M I N E D E V E L O P M E N T A N D R O A D E X T E N S I O N ' S E - $ 2 7 , 0 7 8 - $ 4 3 5 - $ 6 , 6 6 2 - $ 2 , 0 9 3 - $ 1 1 , 3 7 9 - $ 1 , 7 2 1 - $ 4 , 6 8 0 - $ 1 0 8 39 9 7 0 0 0 T o t a l - $ 2 1 , 0 1 8 - $ 4 3 5 - $ 6 , 6 6 2 - $ 2 , 0 9 3 - $ 1 1 , 3 1 9 - $ 1 , 1 2 1 - $ 4 , 6 8 0 - $ 1 0 8 -$ 6 , 6 1 1 , 4 9 0 - $ 1 1 6 , 9 2 1 - $ 1 , 9 4 3 , 6 6 1 - $ 5 5 0 , 9 0 6 - $ 2 , 6 3 5 , 1 2 2 - $ 3 6 8 , 5 4 2 - $ 9 2 5 , 4 1 5 - $ 1 6 , 9 2 4 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -$ 1 5 , 8 8 0 - $ 2 7 2 - $ 4 , 1 8 9 - $ 1 , 2 9 1 - $ 6 , 1 3 1 - $ 8 1 5 - $ 2 , 4 5 5 - $ 6 1 $3 , 0 6 6 $ 5 3 $ 8 0 9 $ 2 5 0 $ 1 , 3 0 0 $ 1 6 9 $ 4 7 4 $ 1 2 -$ 1 2 , 8 1 4 - $ 2 2 0 - $ 3 , 3 8 1 - $ 1 , 0 4 6 - $ 5 , 4 3 2 - $ 7 0 6 - $ 1 , 9 8 1 - $ 4 9 $6 7 $ 1 $ 1 8 $ 5 $ 2 8 $ 4 $ 1 0 $ $6 1 $ 1 $ 1 8 $ 5 $ 2 8 $ 4 $ 1 0 $ $2 , 9 8 8 $ 5 1 $ 1 8 8 $ 2 4 4 $ 1 , 2 6 7 $ 1 6 5 $ 4 6 2 $ 1 1 $2 , 9 8 8 $ 5 1 $ 1 8 8 $ 2 4 4 $ 1 , 2 6 1 $ 1 6 5 $ 4 6 2 $ 1 1 $1 $ $ $ $ $ 1 $ $ $8 4 $ $ 8 4 $ $ $ $ $ $6 1 9 $ $ $ $ 6 1 9 $ $ $ $1 6 $ $ $ 1 6 $ $ $ $ $1 0 $ $ $ $ $ $ 1 0 $ $1 3 1 $ $ 8 4 $ 1 6 $ 6 1 9 $ 1 $ 1 0 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -$ 9 , 0 2 8 " $ 1 6 7 - 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N O N - G L A S S I SG SG - P TR A N S M I S S I O N P L A N T A C C U M D E P N - N O N - G l A S S I SG GE N E R A L P L A N T - A C C U M D E P N - N O N - G L A S S SO AC C U M D E P R - H Y D R O D E C O M M I S S I O N I N G AC C U M D E P R - H Y D R O D E C O M M I S S I O N I N G SG - P SG - U PR O D U C T I O N P L A N T - A C C U M D E P R E C I A T I O N SG TR A N S M I S S I O N P L A N T A C C U M U L A T E D D E P R N O N - SG DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N DI S T R I B U T I O N - A C C U M U L A T E D D E P R E C I A T I O N LO U OR UT WA WY U MO T O R V E H I C L E S & M O B i l E P L A N T - A C C U M D E SO OT H E R G E N ' l P L A N T & E Q U I P - A C C U M D E P R - N SO MI N I N G A S S E T S - A C C U M D E P R - N O N - R E C SE 14 o f 1 4 ~~ ~ ~ ~ ß o ~ O U N T A I N Am o r t i z a t i o n R e s e r v e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t u n m _ _ _ _ _ _ _ _ A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C 11 1 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S A N D C O N S E N T S I D U - $ 7 3 5 $ $ $ $ - $ 7 3 5 $ $ 11 1 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S AN D CO N S E N T S S G - $ 1 , 4 8 7 - $ 2 5 - $ 3 9 2 - $ 1 2 1 - $ 6 3 0 - $ 8 2 - $ 2 3 0 - $ 6 11 1 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S AN D CO N S E N T S S G - P - $ 1 1 . 3 7 2 - $ 1 9 5 - $ 3 . 0 0 0 - $ 9 2 9 - $ 4 , 8 2 0 - $ 6 2 6 - $ 1 , 7 5 8 - $ 4 3 11 1 0 0 0 0 3 0 2 0 0 0 0 F R A N C H I S E S AN D CO N S E N T S S G - U - $ 3 , 4 4 4 - $ 5 9 - $ 9 0 9 - $ 2 8 1 ~ $ 1 , 4 6 0 - $ 1 9 0 - $ 5 3 2 - $ 1 3 30 2 0 0 0 0 T o t a l - $ 1 7 , 0 3 9 - $ 2 7 9 - $ 4 , 3 0 1 - $ 1 , 3 3 1 - $ 6 , 9 1 1 - $ 1 , 6 3 3 - $ 2 , 5 2 0 - $ 6 2 11 1 0 0 0 0 3 0 3 1 0 4 0 I N T A N G I B L E P L A N T O R - $ 2 8 $ - $ 2 8 $ $ $ $ $ 11 1 0 0 0 0 3 0 3 1 0 4 0 I N T A N G I B L E P L A N T S G - $ 5 , 0 4 9 - $ 8 7 - $ 1 , 3 3 2 - $ 4 1 2 - $ 2 , 1 4 0 - $ 2 7 8 - $ 7 8 1 - $ 1 9 30 3 1 0 4 0 T o t a l - $ 5 , 0 7 7 - $ 8 7 ~ $ 1 , 3 6 0 - $ 4 1 2 - $ 2 , 1 4 0 - $ 2 7 8 - $ 7 8 1 - $ 1 9 11 1 0 0 0 3 0 3 1 0 5 0 R E G I O N A L C O N S T M G M T S Y S S O - $ 1 0 , 3 8 3 - $ 2 4 8 - $ 2 , 8 9 5 - $ 8 2 4 - $ 4 , 3 9 0 - $ 5 6 0 - $ 1 , 4 3 9 - $ 2 7 30 3 1 0 5 0 T o t a l - $ 1 0 , 3 8 3 - $ 2 4 8 - $ 2 , 8 9 5 - $ 8 2 4 - $ 4 , 3 9 0 - $ 5 6 0 - $ 1 , 4 3 9 - $ 2 7 11 1 0 0 0 0 3 0 3 1 0 8 0 F U E L M G M T S Y S T E M S O - $ 3 , 2 6 1 - $ 7 8 - $ 9 0 9 - $ 2 5 9 - $ 1 , 3 7 9 - $ 1 7 6 - $ 4 5 2 - $ 9 30 3 1 0 8 0 T o t a l - $ 3 , 2 6 1 - $ 7 8 - $ 9 0 9 - $ 2 5 9 - $ 1 , 3 7 9 - $ 1 7 6 - $ 4 5 2 - $ 9 11 1 0 0 0 0 3 0 3 1 2 3 0 A U T O M A T E PO L E CA R D SY S T E M S O - $ 4 , 4 1 0 - $ 1 0 5 - $ 1 , 2 3 0 - $ 3 5 0 - $ 1 . 8 6 4 - $ 2 3 8 - $ 6 1 1 - $ 1 2 30 3 1 2 3 0 T o t a l - $ 4 , 4 1 0 - $ 1 0 5 - $ 1 , 2 3 0 - $ 3 5 0 . - $ 1 , 8 6 4 - $ 2 3 8 . $ 6 1 1 - $ 1 2 11 1 0 0 0 0 3 0 3 1 4 7 0 R l l D A C A N Y O N RO A D IM P R O V E M E N T S S E - $ 9 7 7 - $ 1 6 - $ 2 4 0 - $ 7 6 - $ 4 1 1 - $ 6 2 - $ 1 6 9 - $ 4 30 3 1 4 7 0 T o t a l - $ 9 7 7 - $ 1 6 - $ 2 4 - $ 7 6 . $ 4 1 1 - $ 6 2 - $ 1 6 9 - $ 4 11 1 0 0 0 0 3 0 3 1 6 8 0 D I S T R I B U T I O N A U T O M A T I O N P i l O T S O - $ 1 1 . 3 5 0 - $ 2 7 1 - $ 3 . 1 6 5 - $ 9 0 0 - $ 4 , 7 9 9 - $ 6 1 2 - $ 1 , 5 7 3 - $ 3 0 30 3 1 6 8 0 T o t a l - $ 1 1 , 3 5 0 - $ 2 7 1 - $ 3 , 1 6 5 . - $ 9 0 0 - $ 4 , 7 9 9 - $ 6 1 2 - $ 1 , 5 7 3 - $ 3 0 11 1 0 0 0 0 3 0 3 1 7 6 0 R E C O R D C E N T E R M G M T S O F l A R E S O - $ 2 5 8 - $ 6 - $ 7 2 - $ 2 0 - $ 1 0 9 - $ 1 4 - $ 3 6 - $ 1 30 3 1 7 6 0 T o t a l . . $ 2 5 8 - $ 6 - $ 7 2 - $ 2 0 - $ 1 0 9 - $ 1 4 - $ 3 6 - $ 1 11 1 0 0 0 0 3 0 3 1 7 8 0 O U T A G E RE P O R T I N G SY S T E M S O - $ 3 , 4 9 8 - $ 8 4 - $ 9 7 5 - $ 2 7 7 - $ 1 , 4 7 9 - $ 1 8 9 - $ 4 8 5 - $ 9 30 3 1 7 8 0 T o t a l - $ 3 , 4 9 8 - $ 8 4 - $ 9 7 5 - $ 2 7 7 - $ 1 , 4 7 9 - $ 1 8 9 - $ 4 8 5 . $ 9 11 1 0 0 0 0 3 0 3 1 8 3 0 C U S T O M E R SE R V I C E SY S T E M C N - $ 8 5 , 4 2 0 - $ 2 . 1 7 1 - $ 2 6 , 3 9 3 - $ 6 , 0 2 9 - $ 4 1 , 0 9 1 - $ 3 , 3 1 8 - $ 6 , 4 1 8 $ 30 3 1 8 3 0 T o t a l - $ 8 5 , 4 2 0 - $ 2 , 1 7 1 - $ 2 6 , 3 9 3 . $ 6 , 0 2 9 - $ 4 1 , 0 9 1 - $ 3 , 3 1 8 - $ 6 , 4 1 8 $ 11 1 0 0 0 0 3 0 3 2 0 4 0 S A P S O - $ 1 1 4 , 9 2 7 - $ 2 , 7 4 5 - $ 3 2 , 0 4 8 - $ 9 . 1 1 6 - $ 4 8 . 5 9 0 - $ 6 , 1 9 7 - $ 1 5 , 9 3 0 - $ 3 0 1 30 3 2 0 4 0 T o t a l - $ 1 1 4 , 9 2 7 - $ 2 , 7 4 5 - $ 3 2 , 0 4 8 - $ 9 , 1 1 6 - $ 4 8 , 5 9 0 - $ 6 , 1 9 7 . $ 1 5 , 9 3 0 - $ 3 0 1 11 1 0 0 0 0 3 0 3 2 0 9 0 E N E R G Y C O M M O D I T S Y S S O F l A R E S O - $ 9 , 9 7 4 - $ 2 3 8 - $ 2 , 7 8 1 - $ 7 9 1 - $ 4 , 2 1 7 - $ 5 3 8 - $ 1 , 3 8 2 - $ 2 6 30 3 2 0 9 0 T o t a l - $ 9 , 9 7 4 - $ 2 3 8 - $ 2 , 7 8 1 . $ 7 9 1 - $ 4 , 2 1 7 . $ 5 3 8 - $ 1 , 3 8 2 . $ 2 6 11 1 0 0 0 0 3 0 3 2 2 2 0 E N T E R P R I S E DA T A W R H S E - B I RP T G T O O l S O - $ 1 . 5 8 1 - $ 3 8 - $ 4 4 1 - $ 1 2 5 - $ 6 6 8 - $ 8 5 - $ 2 1 9 - $ 4 30 3 2 2 2 0 T o t a l - $ 1 , 5 8 1 - $ 3 8 - $ 4 4 1 . $ 1 2 5 - $ 6 6 8 - $ 8 5 - $ 2 1 9 - $ 4 11 1 0 0 0 0 3 0 3 2 2 6 0 D W H S - D A T A W A R E H O U S E S O - $ 1 . 1 5 8 - $ 2 8 - $ 3 2 3 - $ 9 2 - $ 4 9 0 - $ 6 2 - $ 1 6 1 - $ 3 30 3 2 2 6 0 T o t a l - $ 1 , 1 5 8 - $ 2 8 - $ 3 2 3 - $ 9 2 - $ 4 9 0 - $ 6 2 - $ 1 6 1 - $ 3 11 1 0 0 0 0 3 0 3 2 2 7 0 E N T E R P R I S E D A T A W A R E H O U S E S O - $ 4 . 7 1 9 - $ 1 1 3 - $ 1 , 3 1 6 - $ 3 7 4 - $ 1 . 9 9 5 - $ 2 5 4 - $ 6 5 4 - $ 1 2 30 3 2 2 7 0 T o t a l - $ 4 , 7 1 9 - $ 1 1 3 - $ 1 , 3 1 6 - $ 3 7 4 - $ 1 , 9 9 5 - $ 2 5 4 - $ 6 5 4 - $ 1 2 11 1 0 0 0 0 3 0 3 2 3 3 0 F I E L D N E T P R O M E T E R R E A D I N G S Y S T - H R P R E P S O - $ 2 . 9 0 8 - $ 6 9 - $ 8 1 1 - $ 2 3 1 - $ 1 , 2 2 9 - $ 1 5 7 - $ 4 0 3 - $ 8 30 3 2 3 3 0 T o t a l - $ 2 , 9 0 8 - $ 6 9 - $ 8 1 1 - $ 2 3 1 - $ 1 , 2 2 9 - $ 1 5 7 - $ 4 0 3 - $ 8 11 1 0 0 0 0 3 0 3 2 3 4 0 F A C I L I T Y IN S P E C T I O N RE P O R T I N G SY S T E M S O - $ 1 , 5 3 - $ 3 7 - $ 4 3 0 - $ 1 2 2 - $ 6 5 2 - $ 8 3 - $ 2 1 4 - $ 4 30 3 2 3 4 0 T o t a l - $ 1 , 5 4 - $ 3 7 - $ 4 3 0 - $ 1 2 2 - $ 6 5 2 - $ 8 3 - $ 2 1 4 - $ 4 11 1 0 0 0 0 3 0 3 2 3 6 0 2 0 0 2 GR I D NE T PO W E R CO S T MO D E L I N G S O - $ 8 , 4 8 3 ~ $ 2 0 3 - $ 2 . 3 6 6 - $ 6 7 3 - $ 3 , 5 8 7 - $ 4 5 7 - $ 1 . 1 7 6 - $ 2 2 30 3 2 3 6 0 T o t a l - $ 8 , 4 8 3 - $ 2 0 3 - $ 2 , 3 6 6 : $ 6 7 3 - $ 3 , 5 8 7 - $ 4 5 7 . $ 1 , 1 7 6 - $ 2 2 11 1 0 0 0 0 3 0 3 2 3 9 0 I N T E G R A T E D CO S T MG T ST R U C T U R E S O - $ 1 , 6 0 3 - $ 3 8 - $ 4 4 7 - $ 1 2 7 - $ 6 7 8 - $ 8 6 - $ 2 2 2 - $ 4 10 f 4 ~~ 2 ~ ~ ~ o ~ O U N T A I N Am o r t i z a t i o n R e s e r v e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) ", u " , , , " , , , O T o t a l 11 1 0 0 0 0 30 3 2 4 0 0 IN C E D E N T M A N A G E M E N T A N A L Y S I S P R O G R A M SO 30 3 2 4 0 0 T o t a l 11 1 0 0 0 0 30 3 2 4 5 0 MI D O F F I C E I M P R O V E M E N T P R O J E C T SO 30 3 2 4 5 0 T o t a l 11 1 0 0 0 0 30 3 2 4 8 0 OU T A G E C A L L H A N D L I N G I N T E G R A T I O N CN 30 3 2 4 8 0 T o t a l 11 1 0 0 0 0 30 3 2 5 1 0 OP E R A T I O N S M A P P I N G S Y S T E M SO 30 3 2 5 1 0 T o t a l 11 1 0 0 0 0 30 3 2 5 3 0 PO L E A T T A C H M E N T M G M T S Y S T E M SO 30 3 2 5 3 0 T o t a l 11 1 0 0 0 0 30 3 2 5 9 0 SU B S T A T I O N / C I R C U I T H I S T O R Y O F O P E R A T I O N S SO 30 3 2 5 9 0 T o t a l 11 1 0 0 0 0 30 3 2 6 0 0 SI N G L E P E R S O N S C H E D U L I N G SO 30 3 2 6 0 0 T o t a l 11 1 0 0 0 0 30 3 2 6 4 0 TI B C O S O F T A R E SO 30 3 2 6 4 0 T o t a l 11 1 0 0 0 0 30 3 2 6 7 0 C& T O F F I C I A L R E C O R D I N F O S Y S T E M SO 30 3 2 6 7 0 T o t a l 11 1 0 0 0 0 30 3 2 6 8 0 TR A N S M I S S I O N W H O L E S A L E B I L L I N G S Y S T E M SG 30 3 2 6 8 0 T o t a l 11 1 0 0 0 0 30 3 2 7 1 0 RO U G E R I V E R H Y D R O I N T A N G I B L E S SG 30 3 2 7 1 0 T o t a l 11 1 0 0 0 0 30 3 2 7 3 0 IM P R O V E M E N T S T O P L A N T O W N E D B Y J A M E S R I V SG 30 3 2 7 3 0 T o t a l 11 1 0 0 0 0 30 3 2 7 5 0 EA G L E P O I N T H Y D R O A S S E T S SG 30 3 2 7 5 0 T o t a l 11 1 0 0 0 0 30 3 2 7 6 0 SW I F T 2 I M P R O V E M E N T S SG 30 3 2 7 6 0 T o t a l 11 1 0 0 0 0 30 3 2 7 7 0 NO R T H U M P O U A - S E T T L E M E N T A G R E E M E N T SG 30 3 2 7 7 0 T o t a l 11 1 0 0 0 0 30 3 2 7 8 0 BE A R R I V E R - 5 E T T L E M E N T A G R E E M E N T SG 30 3 2 7 8 0 T o t a l 11 1 0 0 0 0 30 3 2 8 3 0 VC P R O - V I S U A L C O M P U S E T P R O X E R O X C U S T S T M SO 30 3 2 8 3 0 T o t a l 11 1 0 0 0 0 30 3 2 8 6 0 WE B S O F T A R E SO 30 3 2 8 6 0 T o t a l 11 1 0 0 0 0 30 3 2 9 0 0 ID A H O T R A N S M I S S I O N C U S T O M E R - O W N E D A S S E T S SG 30 3 2 9 0 0 T o t a l 11 1 0 0 0 0 30 3 2 9 9 0 P8 D M - F I L E N E T P 8 D O C U M E N T M A N A G E M E N T ( E SO 30 3 2 9 9 0 T o t a l 20 f 4 ~~ 2 ~ ~ ~ O U N T A I N Am o r t i z a t i o n R e s e r v e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a o o ' W y - A I I F E R C 11 1 0 0 0 0 3 0 3 3 0 9 0 S T E A M PL A N T IN T A N G I B L E AS S E T S S G - $ 3 , 9 2 7 - $ 6 7 - $ 1 , 0 3 6 - $ 3 2 1 - $ 1 , 6 6 5 - $ 2 1 6 - $ 6 0 7 - $ 1 5 30 3 3 0 9 0 T o t a l - $ 3 , 9 2 7 - $ 6 7 - $ 1 , 0 3 6 - $ 3 2 1 - $ 1 , 6 6 5 - $ 2 1 6 - $ 6 0 7 - $ 1 5 30 3 3 1 2 0 R A N G E R E M S / S C A D A S Y S T E M S G - $ 1 1 $ - $ 3 - $ 1 - $ 5 - $ 1 - $ 2 $ 30 3 3 1 2 0 R A N G E R E M S / S C A D A S Y S T E M S O - $ 1 4 , 2 7 1 - $ 3 4 1 - $ 3 , 9 8 0 - $ 1 , 1 3 2 - $ 6 , 0 3 4 - $ 7 7 0 - $ 1 , 9 7 8 - $ 3 7 30 3 3 1 2 0 R A N G E R E M S / S C A D A S Y S T E M W Y - $ 3 5 $ $ $ $ $ - $ 3 5 $ 30 3 3 1 2 0 T o t a l - $ 1 4 , 3 1 8 - $ 3 4 1 - $ 3 , 9 8 3 - $ 1 , 1 3 3 - $ 6 , 0 3 9 - $ 7 7 0 - $ 2 , 0 1 5 - $ 3 7 30 3 3 1 4 0 E T A G M - E l e c t r o n i c T a g g i n g S v s M e r c h a n t S O ~ $ 1 , 4 1 7 - $ 3 4 - $ 3 9 5 - $ 1 1 2 - $ 5 9 9 - $ 7 6 - $ 1 9 6 - $ 4 30 3 3 1 4 0 T o t a l - $ 1 , 4 1 7 - $ 3 4 - $ 3 9 5 - $ 1 1 2 - $ 5 9 9 - $ 7 6 - $ 1 9 6 - $ 4 30 3 3 1 5 0 R O U T T C T Y R O A D F O R H A Y D E N H A U L A G E S G - $ 2 , 0 2 5 - $ 3 5 - $ 5 3 4 - $ 1 6 5 - $ 8 5 8 - $ 1 1 2 - $ 3 1 3 - $ 8 30 3 3 1 5 0 T o t a l - $ 2 , 0 2 5 - $ 3 5 - $ 5 3 4 - $ 1 6 5 - $ 8 5 8 - $ 1 1 2 - $ 3 1 3 - $ 8 30 3 3 1 7 0 G T X V E R S I O N 7 S O F T A R E C N - $ 1 , 0 0 8 - $ 2 6 - $ 3 1 1 - $ 7 1 - $ 4 8 5 - $ 3 9 - $ 7 6 $ 30 3 3 1 7 0 T o t a l - $ 1 , 0 0 8 - $ 2 6 - $ 3 1 1 - $ 7 1 - $ 4 8 5 - $ 3 9 - $ 7 6 $ 30 3 3 1 8 0 H P O V - H P O p e n v i e w S o f r e S O - $ 7 5 5 - $ 1 8 - $ 2 1 1 - $ 6 0 - $ 3 1 9 - $ 4 1 - $ 1 0 5 - $ 2 30 3 3 1 8 0 T o t a l - $ 7 5 5 - $ 1 8 - $ 2 1 1 - $ 6 0 - $ 3 1 9 - $ 4 1 - $ 1 0 5 - $ 2 30 3 3 1 9 0 I T R O N M E T E R R E A D I N G S O F T A R E C N - $ 7 7 0 - $ 2 0 - $ 2 3 8 - $ 5 4 - $ 3 7 0 - $ 3 0 - $ 5 8 $ 30 3 3 1 9 0 T o t a l - $ 7 7 0 - $ 2 0 - $ 2 3 8 - $ 5 4 - $ 3 7 0 - $ 3 0 - $ 5 8 $ 30 3 3 3 0 0 S E C I D - C U S T S E C U R E W E B L O G I N C N - $ 2 7 9 . $ 7 - $ 8 6 - $ 2 0 - $ 1 3 4 - $ 1 1 - $ 2 1 $ 30 3 3 3 0 0 T o t a l - $ 2 7 9 - $ 7 - $ 8 6 - $ 2 0 - $ 1 3 4 - $ 1 1 - $ 2 1 $ 30 3 3 3 1 0 C & T - E N E R G Y T R A D I N G S Y S T E M S O - $ 3 5 4 - $ 8 - $ 9 9 - $ 2 8 . $ 1 5 0 - $ 1 9 - $ 4 9 - $ 1 30 3 3 3 1 0 T o t a l - $ 3 5 4 - $ 8 - $ 9 9 - $ 2 8 - $ 1 5 0 - $ 1 9 - $ 4 9 - $ 1 30 3 3 3 2 0 C A S - C O N T R O L A R E A S C H E D U L I N G ( T R A N S M ) S G - $ 3 6 6 - $ 6 - $ 9 6 - $ 3 0 - $ 1 5 5 - $ 2 0 - $ 5 7 - $ 1 30 3 3 3 2 0 T o t a l - $ 3 6 6 - $ 6 - $ 9 6 - $ 3 0 - $ 1 5 5 - $ 2 0 - $ 5 7 - $ 1 30 3 3 3 6 0 D S M R E P O R T I N G & T R A C K I N G S O F T A R E S O - $ 1 0 $ - $ 3 - $ 1 - $ 4 - $ 1 - $ 1 $ 30 3 3 3 6 0 T o t a l - $ 1 0 $ - $ 3 - $ 1 - $ 4 - $ 1 - $ 1 $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S C N - $ 5 4 - $ 1 - $ 1 7 - $ 4 - $ 2 6 - $ 2 - $ 4 $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S I D U - $ 1 $ $ $ $ - $ 1 $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S O R - $ 1 2 $ - $ 1 2 $ $ $ $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S E - $ 3 4 - $ 1 - $ 8 - $ 3 - $ 1 4 - $ 2 - $ 6 $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S G - $ 1 4 , 4 2 1 - $ 2 4 7 - $ 3 , 8 0 5 - $ 1 , 1 7 8 - $ 6 , 1 1 3 - $ 7 9 4 - $ 2 , 2 2 9 . $ 5 5 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S G . p - $ 2 $ - $ 1 $ - $ 1 $ $ $ 30 3 4 9 0 0 M I S C - M I S C E l L A N E O U S S O - $ 8 7 9 - $ 2 1 - $ 2 4 5 - $ 7 0 - $ 3 7 1 - $ 4 7 - $ 1 2 2 - $ 2 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S S S G C H - $ 6 8 - $ 1 - $ 1 8 - $ 6 - $ 2 8 - $ 4 - $ 1 1 $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S U T . $ 1 6 $ $ $ - $ 1 6 $ $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S W A - $ 1 $ $ - $ 1 $ $ $ $ 30 3 4 9 0 0 M I S C - M I S C E L L A N E O U S W Y P - $ 3 8 $ $ $ $ $ - $ 3 8 $ 30 3 4 9 0 0 T o t a l - $ 1 5 , 5 2 7 - $ 2 7 1 - $ 4 , 1 0 6 - $ 1 , 2 6 1 - $ 6 , 5 7 0 - $ 8 5 1 - $ 2 , 4 1 0 - $ 5 8 33 1 6 0 0 0 S T R U C T U R E S - l E A S E I M P R O V E M E N T S S G - P - $ 1 3 $ - $ 3 - $ 1 - $ 6 - $ 1 - $ 2 $ 33 1 6 0 0 0 S T R U C T U R E S . 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R O C K Y M O U N T A I N . ~ ~ ~ ~ ~ C O R P De f e r r e d I n c o m e T a x B a l a n c e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r A c c o u n t S e c o n d a r y A c c o u n t A l l o c T o t a C a l i f O r e g o n W a s h U t a h I d a h o W y - A I I F E R C O t e r N u l l l 19 0 1 0 0 0 2 8 7 4 4 1 D T A 6 0 5 . 1 0 0 T r o j a n D e c o m C o s t . 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F u e ! C o s t A d j u s t m e n t S E $ 5 7 6 $ 9 $ 1 4 2 $ 4 $ 2 4 2 $ 3 7 $ 9 9 $ 2 $ $ 28 7 4 8 2 T o t a l $ 5 7 6 $ 9 $ 1 4 2 $ 4 4 $ 2 4 2 $ 3 7 $ 9 9 $ 2 $ $ 19 0 1 0 0 0 2 8 7 4 8 3 D T A 1 2 0 . 1 0 5 W i l l o w W i n d A c c o u n t R e c e i v a b W A $ 4 $ $ $ 4 0 $ $ $ $ $ $ 28 7 4 8 3 T o t a l $ 4 0 $ $ $ 4 0 $ $ $ $ $ $ 19 0 1 0 0 0 2 8 7 4 9 9 D T A - P M ! D e l Ta x S E $ 3 , 0 5 5 $ 4 9 $ 7 5 2 $ 2 3 6 $ 1 , 2 8 4 $ 1 9 4 $ 5 2 8 $ 1 2 $ $ 28 7 4 9 9 T o t a l $ 3 , 0 5 5 $ 4 9 $ 7 5 2 . $ 2 3 $ 1 , 2 8 $ 1 9 4 $ 5 2 8 $ 1 2 $ $ 19 0 1 0 0 0 2 8 1 6 8 1 O T L 9 2 0 . 1 1 0 B R I D G E R E X R A C T I O N T A X E S P A Y S E $ 2 , 1 6 9 $ 3 5 $ 5 3 4 $ 1 6 8 $ 9 1 1 $ 1 3 8 $ 3 7 5 $ 9 $ $ 28 7 6 8 1 T o t a $ 2 , 1 6 9 $ 3 5 $ 5 3 4 $ 1 6 8 $ 9 1 1 $ 1 3 8 $ 3 7 5 $ 9 $ $ 19 0 1 0 0 0 2 8 7 6 9 3 D T L 6 1 0 . 0 3 0 N , 9 9 . Q 0 R A R - B C C S E $ $ $ $ $ $ $ $ $ 28 7 6 9 3 T o t a l $ $ $ $ $ $ $ $ $ $ 19 0 1 0 0 0 2 8 7 7 0 6 D T L 6 1 0 . 1 0 0 C O A L M I N E D E V T P M I S E $ 1 , 8 3 3 $ 2 9 $ 4 1 $ 1 4 2 $ 7 7 0 $ 1 1 7 $ 3 1 7 $ 7 $ $ 28 7 7 0 6 T o t a l $ 1 , 8 3 3 $ 2 9 $ 4 5 1 $ 1 4 2 $ 7 7 0 $ 1 1 7 $ 3 1 7 $ 7 $ $ 19 0 1 0 0 0 2 8 7 7 1 8 D T L 6 1 0 . 1 1 1 P M I Ga i n l L s s o n As s e t S E $ $ $ $ $ $ ' $ $ $ 28 7 7 1 8 T o t a l $ $ $ $ $ $ $ $ $ $ 19 0 1 0 0 0 2 8 7 7 1 9 O T L 9 1 0 . 9 1 0 P M I S e c . 4 7 1 I n v A d j S E . $ 7 3 0 - $ 1 2 . $ 1 8 0 - $ - $ 0 7 - $ 4 6 - $ 1 2 6 - $ $ $ 28 7 7 1 9 T o t a . $ 7 3 0 - $ 1 2 . $ 1 8 0 - $ 5 6 - $ 3 0 7 . $ 4 6 - $ 1 2 6 - $ 3 $ $ 19 0 1 0 0 0 2 8 7 7 2 0 D T L 6 1 0 . 1 0 0 P M I D E V ' C O S T A M O R T S E - $ 1 , 4 3 1 . $ 2 3 - $ 3 5 2 . $ 1 1 1 - $ 6 0 1 . $ 9 1 - $ 2 4 7 - $ 6 $ $ 28 7 7 2 0 T o t a l . $ 1 , 4 3 1 . $ 2 3 - $ 3 5 2 - $ 1 1 1 - $ 6 0 1 - $ 9 1 - $ 2 4 7 . $ 6 $ $ 19 0 1 0 0 0 2 8 7 7 2 1 D T L 6 1 0 . 1 1 5 P M I O V E R B U R D E N R E M O V A L S E $ 2 0 9 $ 3 $ 5 $ 1 6 $ 8 8 $ 1 3 $ 3 6 $ 1 $ $ 28 7 7 2 1 T o t a l $ 2 0 9 $ 3 $ 5 2 $ 1 6 $ 8 8 $ 1 3 $ 3 6 $ 1 $ $ 19 0 1 0 0 0 2 8 7 7 2 2 D T L 5 0 5 . 5 1 0 P M I V A C A C C R U A L S E $ 3 0 3 $ 5 $ 7 5 $ 2 3 $ 1 2 8 $ 1 9 $ 5 2 $ 1 $ $ 28 7 7 2 2 T o t a l $ 3 0 3 $ 5 $ 7 5 $ 2 3 $ 1 2 8 $ 1 9 $ 5 2 $ 1 $ $ 19 0 1 0 0 0 2 8 7 7 2 3 O T L 2 0 5 . 4 1 1 P M I S E C . 2 6 3 A S E $ 2 , 0 2 6 $ 3 3 $ 4 9 9 $ 1 5 7 $ 8 5 2 $ 1 2 9 $ 3 5 0 $ 8 $ $ 28 7 7 2 3 T o t a l $ 2 , 0 2 6 $ 3 3 $ 4 9 9 $ 1 5 7 $ 8 5 2 $ 1 2 9 $ 3 5 0 $ 8 $ $ 19 0 1 0 0 0 2 8 7 7 2 5 O T L 9 2 0 . 1 0 0 P M I R E C L A M A T I O N T R U S T E A R N S E $ 1 9 , 8 0 3 $ 3 1 8 $ 4 , 8 7 2 $ 1 , 5 3 1 $ 8 , 3 2 2 $ 1 , 2 5 9 $ 3 . 4 2 3 $ 7 9 $ $ 3 o f 7 ~~ 2 ~ ~ ~ o ~ O U N T A I N De f e r r e d I n c o m e T a x B a l a n c e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) 19 0 1 0 0 0 Pr i m a r y A c c o u n t S e c o n d a r y A c c o u n t A l l o c T o t a C a l i f O r e g o n W a s h U t a I d a h o W y - A I I F E R C O t h e r N u l l l 28 7 7 2 5 T o t a $ 1 9 , 8 0 3 $ 3 1 8 $ 4 , 8 7 2 $ 1 , 5 3 1 $ 8 , 3 2 2 $ 1 , 2 5 9 $ 3 , 4 2 3 $ 7 9 $ $ 28 7 7 2 6 D T L P M I P P & E S E - $ 2 7 , 2 4 7 . $ 4 8 - $ , 7 0 4 - $ 2 , 1 0 6 - $ 1 1 , 4 5 0 - $ 1 , 7 3 2 - $ 4 , 7 0 9 - $ 1 0 8 $ $ 28 7 7 2 6 T o t a - $ 2 7 , 2 4 7 - $ 4 3 8 - $ 6 , 7 0 4 - $ 2 , 1 0 6 - $ 1 1 , 4 5 0 - $ 1 , 7 3 2 - $ 4 , 7 0 9 - $ 1 0 8 $ $ 28 7 7 3 5 D T L 9 1 0 . 9 0 5 P M I C O S T D E P L E T I O N S E - $ 1 9 6 - $ 3 - $ 4 8 - $ 1 5 - $ 8 3 - $ 1 2 - $ - $ 1 $ $ 28 7 7 3 5 T o t a l - $ 1 9 6 - $ 3 - $ 4 8 - $ 1 5 - $ 8 3 . $ 1 2 - $ 3 4 - $ 1 $ $ $9 5 , 1 2 1 . $ 1 , 7 7 4 $ 2 5 , 1 5 2 $ 6 , 9 6 8 $ 3 5 , 6 5 4 $ 4 , 5 7 5 $ 1 2 , 2 0 3 $ 2 6 3 $ 8 , 5 3 4 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ DT L 1 0 5 . 1 4 3 / 1 6 5 B a s i s D i l t - I n t a n g i b l e s S O - $ 7 , 2 1 8 - $ 1 7 2 - $ 2 , 0 1 3 - $ 5 7 2 - $ 3 , 0 5 2 - $ 3 8 9 - $ 1 , 0 0 0 . $ 1 9 $ $ -$ 7 , 2 1 8 - $ 1 7 2 - $ 2 , 0 1 3 - $ 5 7 2 - $ 3 , 0 5 2 - $ 3 8 9 - $ 1 , 0 0 0 - $ 1 9 $ $ -$ 7 , 2 1 8 - $ 1 7 2 - $ 2 , 0 1 3 - $ 5 7 2 - $ 3 , 0 5 2 - $ 3 8 9 - $ 1 , 0 0 0 - $ 1 9 $ $ -$ 2 , 3 3 6 , 3 9 2 - $ 5 7 , 4 8 5 - $ 8 , 8 5 4 - $ 1 6 1 , 9 5 3 - $ 1 , 0 0 3 , 9 7 3 - $ 1 4 0 , 6 5 6 - $ 3 0 6 , 0 9 6 - $ 6 , 1 5 7 $ - $ 2 3 8 -$ 2 , 3 3 6 , 3 9 2 - $ 7 , 4 6 5 - $ 6 5 9 , 8 5 4 - $ 1 6 1 , 9 5 3 - $ 1 , 0 0 3 , 9 7 3 - $ 1 4 0 , 6 5 6 - $ 3 0 6 , 0 9 6 - $ 6 , 1 5 7 $ - $ 2 3 8 -$ , 7 0 6 . $ 9 8 - $ 1 , 5 0 5 - $ 4 . $ 2 , 4 1 8 - $ 3 1 4 - $ 8 8 2 - $ 2 2 $ $ -$ 5 , 7 0 6 - $ 9 8 - $ 1 , 5 0 5 - $ 4 6 6 - $ 2 , 4 1 8 - $ 3 1 4 - $ 8 8 2 - $ 2 2 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $1 , 1 0 4 $ 1 8 $ 2 7 2 $ 8 5 $ 4 6 4 $ 7 0 $ 1 9 1 $ 4 $ $ $1 , 1 0 4 $ 1 8 $ 2 7 2 $ 8 5 $ 4 6 $ 7 0 $ 1 9 1 $ 4 $ $ -$ 7 , 3 5 5 - $ 1 1 8 - $ 1 , 8 1 0 - $ 5 6 9 - $ 3 , 0 9 1 - $ 6 8 - $ 1 , 2 7 1 - $ 2 9 $ $ -$ 7 , 3 5 5 - $ 1 1 8 - $ 1 , 8 1 0 - $ 5 6 9 - $ 3 , 0 9 1 - $ 4 6 8 - $ 1 , 2 7 1 - $ 2 9 $ $ $3 0 8 $ 7 $ 8 $ 2 4 $ 1 3 0 $ 1 7 $ 4 3 $ 1 $ $ $3 0 8 $ 7 $ 8 6 $ 2 4 $ 1 3 0 $ 1 7 $ 4 3 $ 1 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ DT L 1 1 0 . 2 0 5 S R C t a x d e ¡ ; o n S E $ 6 $ 1 0 $ 1 5 8 $ 5 0 $ 2 7 1 $ 4 1 $ 1 1 1 $ 3 $ $ $6 4 $ 1 0 $ 1 5 8 $ 5 0 $ 2 7 1 $ 4 1 $ 1 1 1 $ 3 $ $ -$ 2 , 3 4 7 , 3 9 7 - $ 5 7 , 6 4 6 - $ 6 6 , 8 5 - $ 1 6 2 , 8 2 8 - $ 1 , 0 0 8 , 6 1 7 - $ 1 4 1 , 3 1 0 - $ 3 0 7 , 9 0 5 - $ 6 , 2 0 0 $ - $ 2 3 8 -$ 9 2 $ $ $ $ $ - $ 3 9 2 $ $ $ -$ 3 9 2 $ $ $ $ $ - $ 3 9 2 $ $ $ -$ 3 , 7 8 4 $ $ $ $ $ - $ 3 , 7 8 4 $ $ $ -$ 3 , 7 8 4 $ $ $ $ $ - $ 3 , 7 8 4 $ $ $ -$ 1 , 6 5 6 $ $ - $ 1 , 6 5 6 $ $ $ $ $ $ -$ 1 , 6 5 6 $ $ - $ 1 , 6 5 6 $ $ $ $ $ $ -$ 4 3 $ $ $ $ $ - $ 4 3 $ $ $ .$ 4 3 $ $ $ $ $ - $ 4 0 3 $ $ $ -$ 6 5 0 - $ 1 0 - $ 1 6 0 - $ 5 0 . $ 2 7 3 - $ 1 - $ 1 1 2 - $ 3 $ $ -$ 6 5 0 - $ 1 0 - $ 1 6 0 - $ 5 0 - $ 2 7 3 - $ 4 1 . $ 1 1 2 - $ 3 $ $ DT L 4 1 5 . 8 2 2 Rg A s t UT - - ~ - - S O - $ 1 , 7 3 4 - $ 4 1 - $ 4 3 - $ 1 3 8 - $ 7 3 3 . $ 9 3 . $ 2 4 0 - $ 5 $ $ -$ 1 , 7 3 4 - $ 4 1 - $ 3 - $ 1 3 8 - $ 7 3 3 - $ 9 3 - $ 2 4 0 - $ 5 $ $ $3 , 3 4 6 $ $ 3 , 3 4 6 $ $ $ $ $ $ $ $3 , 3 4 6 $ $ 3 , 3 4 6 $ $ $ $ $ $ $ DT L 4 1 5 . 8 2 1 Co n t r a Pe n s n Re g As s e t MM T & W Y U $ 1 , 1 5 2 $ $ $ $ $ $ 1 , 1 5 2 $ $ $ $1 , 1 5 2 $ $ $ $ $ $ 1 , 1 5 2 $ $ $ -$ 6 0 $ $ $ - $ 8 6 0 $ $ $ $ $ -$ 8 6 0 $ $ $ - $ 8 6 0 $ $ $ $ $ 19 0 1 0 0 0 19 0 1 0 0 0 T o t a 28 1 1 0 0 0 28 1 1 0 0 0 28 1 1 0 0 0 T o t a 2a 28 2 0 0 0 0 T O l a l 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 28 2 1 0 0 0 T o t a l 28 3 1 0 0 0 28 3 1 0 0 0 28 3 1 0 0 0 28 3 1 0 0 0 28 3 1 0 0 0 28 3 1 0 0 0 28 3 1 0 0 0 28 3 1 0 0 0 28 3 1 0 0 0 28 6 6 0 1 28 6 6 0 1 T o t a l 28 6 6 0 2 28 6 6 0 2 T o t a l 28 7 7 0 4 28 7 7 0 4 T o t a l 28 7 6 0 5 28 7 6 0 5 T o t a l 28 7 6 0 8 28 7 6 0 8 T o t a 28 7 6 7 0 28 7 6 7 0 T o t a 28 7 7 0 3 28 7 7 0 3 T o t a 28 7 7 4 0 28 7 7 4 0 T o t a l 28 7 7 5 3 28 7 7 5 3 T o l a l 28 7 7 6 6 28 7 7 6 6 T o t a l 28 7 7 6 7 28 7 7 6 7 T o t a l 28 7 7 7 1 28 7 7 7 1 T o t a l 28 7 5 7 1 28 7 5 7 1 T o t a l 28 7 5 7 2 28 7 5 7 2 T o t a l 28 7 5 7 3 28 7 5 7 3 T o t a l 28 7 5 7 4 28 7 5 7 4 T o t a l 28 7 5 7 5 28 7 5 7 5 T o t a l 28 7 5 7 6 28 7 5 7 8 T o l a l 28 7 5 7 7 28 7 5 7 7 T o t a 28 7 5 7 8 28 7 5 7 8 T o t a l 28 7 5 7 9 28 7 5 7 9 T o t a l AC C U M D I T . P P L E M E R G E N C Y F A C I L I T E S DG P $ AC C U M D I T . P P L E M E R G E N C Y F A C I L I T I E S . S T A T E DG P DT L P P & E P o w e r t a x DIT B A L DT L S a f e H a r b r L e a s e C h o l l a SG DT L 3 3 0 . 1 0 0 P O L L U T I O N C O N T R O L F A C I L l T Y ( B K I SG $ DT L 6 1 0 . 1 1 0 N , 9 9 - 0 R A R SO DT L 1 1 0 . 2 0 0 T A X P E R C E N T A G E D E P L E T I O N SE DT L 1 1 0 . 1 0 0 B O O K D E P L E T I O N SE DT L 61 0 . 1 0 0 N Am o r t SO DT L 6 1 0 . 0 7 0 N N O P A SO DT L 4 1 5 . 7 0 2 R e g A s s e t - L a k e S i d e L l g . D a WY U DT l 4 1 5 . 8 7 2 D e f e r r e d E x c e s s N e t P o w e r Co WY U DT L 4 1 5 . 8 7 3 D e f e r r d E x c e s s N P C . W A H y d r o WA DT L 4 1 5 . 8 9 1 W Y - 2 0 0 6 T r a n s l l i o n S e v e r a n c e WY U DT L 4 2 5 . 1 2 5 D e f e r r e d C o a l C o s t . A r c h SE DT L 4 1 5 . 8 2 0 C o n t r a P e n s n R e g A s s e t M M T & OR DT L 4 1 5 . 8 2 2 R e g A s s e t P e n s i o n M M T U T UT 40 f 7 ~~ 2 Y t ~ ~ o ~ O U N T A I N De f e r r d I n c o m e T a x B a l a n c e ( A c t l J a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t S e c o n d a r A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U t a h I d a h o W y - A 1 1 F E R C O t h e r N u t l l 28 3 1 0 0 0 2 8 7 5 8 D T l 4 1 5 . 8 2 3 C o n t r a P e n s n R e g A s s e t C T G U U T $ 4 , 1 8 2 $ $ $ $ 4 , 1 8 2 $ $ $ $ 28 7 5 8 0 T o t a $ 4 , 1 8 2 $ $ $ $ 4 , 1 8 2 $ $ $ $ 28 3 1 0 0 0 2 8 7 5 8 1 D T l 4 1 5 . 8 2 4 C o n t r a P e n s n R e g A s s e t M M T & C A $ 2 8 9 $ 2 8 9 $ $ $ $ $ $ $ 28 7 5 8 1 T o t a $ 2 8 9 $ 2 8 9 $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 5 8 2 D T l 41 5 . 8 2 5 Co n t r a Pe n s n Re g As s e t C T G W W A $ 1 , 1 0 1 $ $ $ 1 , 1 0 1 $ $ $ $ $ 28 7 5 8 2 To t a l $ 1 , 1 0 1 $ $ $ 1 , 1 0 1 $ $ $ $ $ 28 3 1 0 0 0 2 8 7 5 8 D l L 4 1 5 . 8 2 7 R e g A s s e t - F A S 1 5 8 P o s t - R O R - $ 6 8 1 $ - $ 8 1 $ $ $ $ $ $ 28 7 5 8 4 T o t a l - $ 6 8 1 $ - $ 6 8 1 $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 5 8 5 D l L 4 1 5 . 8 2 8 R e g A s s e t - F A S 1 5 8 P o s t - R W Y P - $ 2 3 4 $ $ $ $ $ - $ 2 3 4 $ $ 28 7 5 8 5 T o t a l - $ 2 3 4 $ $ $ $ $ - $ 2 3 4 $ $ 28 3 1 0 0 0 2 8 7 5 8 6 D l L 4 1 5 . 8 2 9 R e g A s s e t - P o s t - R e t M M T U U T - $ $ $ $ - $ 8 4 6 $ $ $ $ 28 7 5 8 6 T o t a l - $ 8 4 6 $ $ $ - $ 8 4 6 $ $ $ $ 28 3 1 0 0 0 2 8 7 5 8 8 D T l 4 1 5 . 8 3 1 R e g A s s e t - P o s t - R e t M M T C C A - $ 5 9 - $ 5 9 $ $ $ $ $ $ $ 28 7 5 8 8 T o t a l - $ 5 9 - $ 5 9 $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 5 9 0 D T l 4 1 5 . 8 4 R e g A s s e t - D e e r r O R I n d O T H E R - $ 3 9 5 $ $ $ $ $ $ $ - $ 3 9 5 28 7 5 9 0 T o t l - $ 3 9 5 $ $ $ $ $ $ $ - $ 3 9 5 28 3 1 0 0 0 2 8 7 5 9 1 D T l 4 1 5 . 3 0 1 E n v i r o n m e n t a l C l e a n - u p A c c r i W A $ 2 2 5 $ $ $ 2 2 5 $ $ $ $ $ 28 7 5 9 1 T o t a l $ 2 2 5 $ $ $ 2 2 $ $ $ $ $ 28 3 1 0 0 0 2 8 7 5 9 3 D l L 4 1 5 . 8 7 4 D e e r r d N e t P o w e r C o s t s - W Y O T H E R - $ 4 $ $ $ $ $ $ $ - $ 5 8 4 28 7 5 9 3 T o t a l - $ 5 8 4 $ $ $ $ $ $ $ - $ 5 8 4 28 3 1 0 0 0 2 8 7 5 9 6 D l L 4 1 5 . 8 9 2 D e f e r r e d N e t P o w e r C o s t s - 1 O T H E R - $ 9 9 3 $ $ $ $ $ $ $ - $ 9 9 3 28 7 5 9 6 T o t - $ 9 9 3 $ $ $ $ $ $ $ - $ 9 9 3 28 3 1 0 0 0 2 8 7 5 9 7 D T l 4 1 5 . 7 0 3 G o o d n o e H i l s L i g u i d a t i o n D a W Y P - $ 1 9 4 $ $ $ $ $ - $ 1 9 4 $ $ 28 7 5 9 7 T o t a l - $ 1 9 4 $ $ $ $ $ - $ 1 9 4 $ $ 28 3 1 0 0 0 2 8 7 6 1 4 D T l 43 0 . 1 0 0 We a t h e r i z a t i o n S O - $ 1 3 , 1 8 0 - $ 1 5 - $ , 6 7 5 - $ 1 , 0 4 5 - $ 5 , 5 7 2 = $ 7 1 1 - $ 1 , 8 2 7 - $ 3 5 $ 28 7 6 1 4 T o t a l - $ 1 3 , 1 8 0 - $ 3 1 5 - $ 3 , 6 7 5 . $ 1 , 0 4 5 - $ 5 , 5 7 2 - $ 7 1 1 - $ 1 , 8 2 7 . $ 3 5 $ 28 3 1 0 0 0 2 8 7 6 1 6 D l L I n t e r i m p r o v i s i o n r e g a s s e t s / L i a b i i S O $ $ $ $ $ $ $ $ 28 7 6 1 6 T o t a l $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 1 8 D T l 3 2 0 . 1 4 0 M a y 2 0 0 0 T r a n s i j i o n P l a n C o s O R - $ 8 6 1 $ . $ 8 6 1 $ $ $ $ $ $ 28 7 6 1 8 T o t a l - $ 8 6 1 $ - $ 8 6 1 $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 2 4 D T l 3 2 0 . 2 2 0 G l e n r o c k E x c l u d i n g R e c l a m a l l U T - $ 4 3 $ $ $ - $ 3 $ $ $ $ 28 7 6 2 4 T o t a - $ 4 3 $ $ $ - $ 4 3 $ $ $ $ 28 3 1 0 0 0 2 8 7 6 3 4 D T l 4 1 5 . 3 0 0 E n v i r o n m e n t a l Cle a n - u p Ac c r u S G - $ 4 , 1 5 8 - $ 7 1 - $ 1 , 0 9 7 - $ 3 - $ 1 , 7 6 3 - $ 2 2 9 - $ 6 4 3 - $ 1 6 $ 28 7 6 3 T o t a l - $ 4 , 1 5 8 - $ 7 1 - $ 1 , 0 9 7 - $ 3 4 - $ 1 , 7 6 3 - $ 2 2 9 - $ 6 4 - $ 1 6 $ 28 3 1 0 0 0 2 8 7 6 3 5 D l L 4 1 5 . 5 0 0 C h o l l a P i t T r a n s a c t C o s t s - A P S G C T - $ 2 , 7 0 1 - $ 6 . $ 7 1 5 - $ 2 2 1 - $ 1 , 1 4 9 . $ 1 4 9 - $ 4 1 9 $ $ 28 7 6 3 5 T o t a l . $ 2 , 7 0 1 - $ - $ 7 1 5 - $ 2 2 1 - $ 1 , 1 4 9 - $ 1 4 9 - $ 4 1 9 $ $ 28 3 1 0 0 0 2 8 7 6 3 7 D T l 4 1 5 . 5 8 0 T r a i l M o u t a i n U n r e c o v e r e d I n S E $ $ $ $ $ $ $ $ 28 7 6 3 7 T o t a $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 3 9 D l L 4 1 5 . 5 1 0 W A D i s a l l o w e d C o l s t r i p 3 - W r i W A - $ 2 2 0 $ $ - $ 2 2 0 $ $ $ $ $ 28 7 6 3 9 T o t a l - $ 2 2 0 $ $ . $ 2 2 0 $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 4 0 D l L 4 1 5 . 6 8 0 D e l e r r e d I n t e r v e n e r F u n d i n g O R $ 6 6 $ $ 8 6 $ $ $ $ $ $ 28 7 6 4 0 T o t a $ 6 6 $ $ 6 6 $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 4 D T l 4 1 5 . 6 9 0 C o n t r a - r e g a s s e t s - I r a n s i l l S O $ $ $ $ $ $ $ $ 28 7 6 4 T o t a $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 4 7 D l L 4 2 5 . 1 0 0 I D A H O D E F E R R E D R E G U L A T O R Y E X L O U - $ 2 3 $ $ $ $ - $ 2 3 $ $ $ 28 7 6 4 7 T o l a l - $ 2 3 $ $ $ $ . $ 2 3 $ $ $ 28 3 1 0 0 0 2 8 7 6 5 3 D T l 4 2 5 . 2 5 0 T G S B u y o u t S G . $ 5 9 - $ 1 - $ 1 6 - $ 5 - $ 2 5 - $ 3 - $ 9 $ $ 28 7 6 5 3 T o t a l - $ 5 9 - $ 1 - $ 1 6 - $ 5 - $ 2 5 - $ 3 - $ 9 $ $ 28 3 1 0 0 0 2 8 7 6 5 6 D l L 4 2 5 . 2 8 0 J o s e p h S e W e m e n t S G - $ 4 2 1 - $ 7 - $ 1 1 1 - $ 3 4 - $ 1 7 9 - $ 2 3 - $ 6 5 - $ 2 $ 28 7 6 5 6 T o t a l . $ 4 2 1 - $ 7 - $ 1 1 1 - $ 3 4 - $ 1 7 9 - $ 2 3 - $ 6 5 - $ 2 $ 28 3 1 0 0 0 2 8 7 6 8 1 D l L 4 2 5 . 3 8 0 H e i m i s t o n S w a p S G - $ 1 . 7 3 2 - $ 3 0 - $ 5 7 - $ 1 4 1 - $ 7 3 4 - $ 9 5 - $ 2 6 8 . $ 7 $ 50 1 7 ~ ~ 2 Ý ! ~ ~ o ~ O U N T A I N De f e r r e d I n c o m e T a x B a l a n c e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 All o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr l m ; i r y A c c o u n t S e c o i i d ! i A c c o u n t A l l o c T o t a l C a l i f O r e g o n W a s h U l a h I d a h o W y . A I I F E R C O t h e r N u t l l 28 7 6 6 1 T o t a l . $ 1 , 7 3 2 . $ 3 0 . $ 4 7 . $ 1 4 1 . $ 7 3 4 . $ 9 5 . $ 2 6 8 . $ 7 $ $ 28 3 1 0 0 0 2 8 7 6 6 2 D T l 2 1 0 . 1 0 0 P r e p a i d T a x e s - O R P U C O R - $ 0 4 $ - $ 0 4 $ $ $ $ $ $ $ 28 7 6 6 2 T o t a l . $ 3 0 4 $ . $ 3 0 4 $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 6 4 D T l 2 1 0 . 1 2 0 P r e p a i d T a x e s . U T P U C U T - $ 7 4 7 $ $ $ - $ 7 4 7 $ $ $ $ $ 28 7 6 6 4 T o l a l - $ 7 4 7 $ $ $ . $ 7 4 7 $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 6 5 D T l 2 1 0 . 1 3 0 P r e p a i d T a x e s - 1 0 P U C i O U - $ 6 2 $ $ $ $ - $ 6 2 $ $ $ $ 28 7 6 6 5 T a l a i - $ 6 2 $ $ $ $ . $ 6 2 $ $ $ $ 28 3 1 0 0 0 2 8 7 6 6 9 O T l 2 1 0 . 1 8 0 P R E M E M S O - $ 1 , 8 4 8 - $ 4 - $ 5 1 5 - $ 1 4 7 - $ 7 8 1 - $ 1 0 0 - $ 2 5 6 - $ 5 $ $ 28 7 6 6 9 T o l a l - $ 1 , 8 4 8 - $ 4 4 . $ 5 1 5 - $ 1 4 7 - $ 7 8 1 - $ 1 0 0 . $ 2 5 6 . $ 5 $ $ 28 3 1 0 0 0 2 8 7 6 7 5 O T l 7 4 0 . 1 0 0 P o s t M e r g e r l o s s - R e a c g D e b t S N P - $ 5 , 2 2 9 - $ 1 1 7 - $ 1 , 4 1 5 - $ 4 - $ 2 , 2 8 0 - $ 2 7 8 - $ 7 2 2 - $ 1 4 $ $ 28 7 6 7 5 T o t a l - $ 5 , 2 2 9 . $ 1 1 7 . $ 1 , 4 1 5 . $ 4 . $ 2 , 2 8 0 . $ 2 7 8 . $ 7 2 2 . $ 1 4 $ $ 28 3 1 0 0 0 2 8 7 6 8 3 D T L 2 0 5 . 2 0 0 C o a l M & S I n v e n t o r y W n l ø - S E $ $ $ $ $ $ $ $ $ 28 7 6 8 3 T o t a l $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 6 8 5 O T l 4 2 5 . 3 8 0 I d a h o C u s t o m e r B a l a n c i n g A c c L O U - $ 7 9 0 $ $ $ $ - $ 7 9 0 $ $ $ $ 28 7 6 8 5 T o t a l - $ 7 9 0 $ $ $ $ - $ 7 9 0 $ $ $ $ 28 3 1 0 0 0 2 8 7 6 9 7 O T l 6 1 0 . 1 3 0 , R E G A S S E T , S C H 7 8 1 I N C E N T O R $ 2 6 $ $ 2 6 $ $ $ $ $ $ $ 28 7 6 9 7 T o t a l $ 2 6 $ $ 2 6 $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 0 7 O T l 6 1 0 . 1 4 1 W A R A T E R E F U N D S S G $ $ $ $ $ $ $ $ $ 28 7 7 0 7 T o t a l $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 0 8 O T l 2 1 0 . 2 0 0 P R E P A I D P R O P E R T Y TA X S G P S - $ 5 , 6 8 7 . $ 1 3 6 - $ 1 , 5 8 6 . $ 4 1 - $ 2 , 4 0 4 - $ 3 0 7 ~ $ 7 8 8 - $ 1 5 $ $ 28 7 7 0 8 T o t a l . $ 5 , 6 8 7 - $ 1 3 6 . $ 1 , 5 8 6 - $ 4 5 1 - $ 2 , 4 0 4 . $ 3 0 7 . $ 7 8 8 . $ 1 5 $ $ 28 3 1 0 0 0 2 8 7 7 2 1 O T l 61 0 . 1 1 5 PM I OV E R B U R D E N RE M O V A L S E $ $ $ $ $ $ $ $ $ 28 7 7 2 1 T o l a l $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 2 3 O l L 2 0 5 . 4 1 1 P M I S E C . 2 6 3 S E $ $ $ $ $ $ $ $ $ 28 7 7 2 3 T o t a $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 2 8 O T l 4 1 5 . 8 0 0 G R I D W S T S G $ 4 2 9 $ 7 $ 1 1 3 $ 3 5 $ 1 8 2 $ 2 4 $ 6 6 $ 2 $ $ 28 7 7 2 8 T o t a l $ 4 2 9 $ 7 $ 1 1 3 $ 3 5 $ 1 8 2 $ 2 4 $ 6 6 $ 2 $ $ 28 3 1 0 0 0 2 8 7 7 3 1 D T l 6 1 0 . 1 0 0 N A M O R T N O P A S 9 9 - 0 R A R S O $ $ $ $ $ $ $ $ $ 28 7 7 3 1 T o t a l $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 3 7 O T l 4 1 5 . 8 0 3 R T O G r i d W e s t N I R . W I O . W A W A - $ 2 7 $ $ - $ 2 7 $ $ $ $ $ $ 28 7 7 3 7 T o t a l - $ 2 7 $ $ . $ 2 7 $ . $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 4 7 D T l 7 0 5 . 2 4 0 C A E n e r g y P r o r a m C A - $ 0 - $ 0 $ $ $ $ $ $ $ $ 28 7 7 4 7 T o l a l . $ 5 3 0 . $ 5 3 $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 4 9 O T l 4 2 5 . 2 0 5 M i s c D e f D r - P r o p D a m a g e R e p a S O $ $ $ $ $ $ $ $ $ 28 7 7 4 9 T o l a l $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 5 0 O l L 4 2 5 . 3 1 0 H y d r o R e l i e n s i n g O b l i g a t i o n O T H E R . $ 1 0 , 7 1 5 $ $ $ $ $ $ $ - $ 1 0 , 7 1 5 $ 28 7 7 5 0 T o t a l . $ 1 0 , 7 1 5 $ $ $ $ $ $ $ - $ 1 0 , 7 1 5 $ 28 3 1 0 0 0 2 8 7 7 5 1 O T l 6 0 5 . 7 1 0 R e v e r s e A c c r u e d F i n a l R e c l a m S E $ $ $ $ $ $ $ $ $ 28 7 7 5 1 T o t a l $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 6 0 O T l 41 5 . 8 9 6 WA . C h e h a l i s Pla n t Re v Re g W A - $ , 8 3 1 $ $ - $ 6 , 8 3 1 $ $ $ $ $ $ 28 7 7 8 0 T o t a l - $ 6 , 8 3 1 $ $ . $ 6 , 8 3 1 $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 6 2 O T l 7 0 5 . 2 6 0 R e g A s s e t W A - $ 1 2 1 $ $ - $ 1 2 1 $ $ $ $ $ $ 28 7 7 6 2 T o t a - $ 1 2 1 $ $ . $ 1 2 1 $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 6 3 O T l 7 1 5 . 7 2 0 N W P o w e r W A $ $ $ $ $ $ $ $ $ $ 28 7 7 6 3 T o t a $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 7 0 O T l 1 2 0 . 2 0 5 T R A P E R M I N E . E Q U I T Y E A R N I N G S S E - $ 1 , 1 4 0 . $ 1 8 - $ 2 8 0 - $ 8 8 . $ 4 7 9 - $ 7 2 - $ 1 9 7 - $ 5 $ $ 28 7 7 7 0 T o t a l . $ 1 , 1 4 0 . $ 1 8 . $ 2 8 0 . $ 8 8 . $ 4 7 9 . $ 7 2 . $ 1 9 7 . $ 5 $ $ 28 3 1 0 0 0 2 8 7 7 7 2 O T l 5 0 5 . 8 0 0 S t a t e T a x O e d o n F e d T R O T H E R . $ 2 , 8 0 5 $ $ $ $ $ $ $ - $ 2 , 8 0 5 $ 28 7 7 7 2 T a l a i . $ 2 , 8 0 5 $ $ $ $ $ $ $ . $ 2 , 8 0 5 $ 28 3 1 0 0 0 2 8 7 7 7 9 O T l 4 1 5 . 8 5 0 U n r e c P i t 5 G - $ 7 7 5 - $ 1 3 - $ 2 0 4 - $ 6 3 - $ 3 2 9 - $ 4 3 - $ 1 2 0 - $ 3 $ $ 28 7 7 7 9 T o t a l . $ 7 7 5 - $ 1 3 . $ 2 0 4 . $ 8 3 . $ 3 2 9 - $ 4 3 . $ 1 2 0 . $ 3 $ $ 60 f 7 ~~ 2 ~ ~ ~ o ~ O U N T A I N De f e r r e d I n c o m e T a x B a l a n c e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v i s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr l m a r y A c c o u n t S e c o n d a r y A c c o u n t ~ - A 1 l o c T o t a C a l i f m - - - - Õ r e g o n W a s h U t a h I d a h o W y - A 1 1 " F E R C o t h e r N u t l 28 3 1 0 0 0 2 8 7 7 8 1 O T l 4 1 5 . 8 7 0 o a C A O T H E R $ 9 8 8 $ $ $ $ $ $ $ $ 9 8 8 $ 28 7 7 8 1 T o t a l $ 9 8 8 $ $ ' $ $ $ $ $ $ 9 8 8 $ 28 3 1 0 0 0 2 8 7 7 8 3 O T l 4 1 5 . 8 8 0 D e l U l U T $ 5 $ $ $ $ 5 $ $ $ $ $ 28 7 7 8 3 T o t a l $ 5 $ $ $ $ 5 $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 8 4 O T l 4 1 5 . 9 0 0 O R S 6 R E O T H E R - $ 3 , 7 0 8 $ $ $ $ $ $ $ - $ , 7 0 8 $ 28 7 7 8 4 T o t a l - $ 3 , 7 0 8 $ $ $ $ $ $ $ - $ 3 , 7 0 8 $ 28 3 1 0 0 0 2 8 7 7 8 6 O T l 4 1 5 . 8 9 0 1 0 M E H C 2 0 0 6 T R A N S I T I O N C O T L O U - $ 2 3 2 $ $ $ $ - $ 2 3 2 $ $ $ $ 28 7 7 8 6 T o t a l - $ 2 3 2 $ $ $ $ - $ 2 3 2 $ $ $ $ 28 3 1 0 0 0 2 8 7 7 8 7 O T l 4 1 5 . 8 9 5 O R R C A C S E P - D E C 0 7 O R - $ 1 , 9 7 2 $ - $ 1 , 9 7 2 $ $ $ $ $ $ $ 28 7 7 8 7 T o t a - $ 1 , 9 7 2 $ - $ 1 , 9 7 2 $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 7 8 9 D T l 4 1 5 . 8 0 4 R T O G W O R - $ 8 5 $ . $ 8 5 $ $ $ $ $ $ $ 28 7 7 8 9 T o t a l - $ 8 5 $ - $ 8 5 $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 8 0 2 A O I T I N V E S T M E N T S - S T A T E G P S $ $ $ $ $ $ $ $ $ 28 7 8 0 2 T o t a l $ $ $ $ $ $ $ $ $ $ 28 3 1 0 0 0 2 8 7 9 4 1 O T l 4 3 . 1 1 1 R e g A s s e t - S 6 1 1 4 9 6 a l a n c e O T H E R - $ 2 6 $ $ $ $ $ $ $ - $ 2 6 $ 28 7 9 4 1 T o t l - $ 2 6 $ $ $ $ $ $ $ - $ 2 6 $ 28 3 1 0 0 0 2 8 7 9 4 2 O T l 4 3 0 . 1 1 2 R e g A s s e t - O t h e r - B a l a n c e O T H E R - $ 9 3 $ $ $ $ $ $ $ - $ 9 3 $ 28 7 9 4 2 T o t a l . $ 9 3 $ $ $ $ $ $ $ . $ 9 3 $ 28 3 1 0 0 0 2 8 7 9 4 3 O T l 4 3 0 . 1 1 3 Re g A s s e t - o a NP C 6a l a n c e O T H E R - $ 9 8 8 $ $ $ $ $ $ $ - $ 9 8 8 $ 28 7 9 4 3 T o t a l - $ 9 8 8 $ $ $ $ $ $ $ . $ 9 8 8 $ 28 3 1 0 0 0 2 8 7 9 9 0 D T l - P M I D e f T a x S E - $ , 0 5 5 - $ 9 - $ 7 5 2 - $ 2 3 6 - $ 1 , 2 8 4 - $ 1 9 4 - $ 5 2 8 - $ 1 2 $ $ 28 7 9 9 0 T o t a l - $ 3 , 0 5 5 . $ 4 9 - $ 7 5 2 - $ . $ 1 , 2 8 4 . $ 1 9 4 . $ 5 2 8 . $ 1 2 $ $ 28 3 1 0 0 0 T o t a l . $ 7 2 , 8 2 5 . $ 1 , 1 9 2 - $ 1 1 , 8 2 0 - $ 1 0 , 8 5 8 . $ 1 6 , 1 1 2 . $ 3 , 4 2 3 - $ 9 , 9 8 4 - $ 1 1 8 . $ 1 9 , 3 1 9 $ Gr a n d T o t a l - $ 2 , 3 3 2 , 3 1 9 - $ 5 7 , 2 3 7 . $ 6 5 1 , 3 3 4 . $ 1 6 7 , 2 9 0 - $ 9 9 2 , 1 2 7 . $ 1 4 0 , 5 4 7 - $ 3 0 6 , 6 8 6 - $ 6 , 0 7 4 - $ 1 0 , 7 8 6 - $ 2 3 8 70 f 7 ~~ ~ ~ e ß o ~ O U N T A I N In v e s t m e n t T a x C r e d i t B a l a n c e ( A c t u a l s ) Ba l a n c e a s o f D e c e m b e r 2 0 0 9 Al l o c a t i o n M e t h o d - F a c t o r R e v ì s e d P r o t o c o l (A l l o c a t e d i n T h o u s a n d s ) Pr i m a r y A c c o u n t Se c o n d a r y A c c o u n t Al l o c To t a l Ca l i f Or e g o n Wa s h Ut a h I d a h o W y - A I I F E R C N u t i l 25 5 1 0 0 0 28 5 6 0 2 AC C U M D E F I T C - P P L - 1 9 8 3 IT C 8 4 -$ 1 , 7 4 5 -$ 5 7 -$ 1 , 2 3 9 -$ 2 4 7 $ $ -$ 1 9 1 $ -$ 1 1 28 5 6 0 2 T o t a l -$ 1 , 7 4 5 -$ 5 7 -$ 1 , 2 3 9 -$ 2 4 7 $ $ -$ 1 9 1 $ -$ 1 1 25 5 1 0 0 0 28 5 6 0 3 AC C U M D E F I T C - P P L - 1 9 8 4 IT C 8 5 -$ 1 , 3 9 8 -$ 7 6 -$ 9 4 6 -$ 1 8 7 $ $ -$ 1 6 2 $ -$ 2 7 28 5 6 0 3 T o t a l -$ 1 , 3 9 8 -$ 7 6 -$ 9 4 6 -$ 1 8 7 $ $ -$ 1 6 2 $ -$ 2 7 25 5 1 0 0 0 28 5 6 0 4 AC C U M D E F I T C - P P L - 1 9 8 5 IT C 8 5 -$ 1 , 6 4 7 -$ 8 9 -$ 1 , 1 1 5 -$ 2 2 0 $ $ -$ 1 9 1 $ -$ 3 2 28 5 6 0 4 T o t a l -$ 1 , 6 4 7 -$ 8 9 -$ 1 , 1 1 5 -$ 2 2 0 $ $ -$ 1 9 1 $ -$ 3 2 25 5 1 0 0 0 28 5 6 0 5 AC C U M D E F I T C - P P L - 1 9 8 6 IT C 8 6 -$ 1 , 4 8 0 -$ 7 1 -$ 9 5 6 -$ 1 9 4 $ $ -$ 2 2 9 $ -$ 2 9 28 5 6 0 5 T o t a l -$ 1 , 4 8 0 -$ 7 1 -$ 9 5 6 -$ 1 9 4 $ $ -$ 2 2 9 $ - $ 2 9 25 5 1 0 0 0 28 5 6 0 6 AC C U M D E F I T C - P P L - 1 9 8 7 IT C 8 8 -$ 2 2 2 -$ 9 -$ 1 3 6 -$ 3 3 $ $ -$ 3 7 $ -$ 6 28 5 6 0 6 T o t a l -$ 2 2 2 -$ 9 -$ 1 3 6 -$ 3 3 $ $ -$ 3 7 $ -$ 6 25 5 1 0 0 0 28 5 6 0 7 AC C U M D E F I T C - P P L - 1 9 8 8 IT C 8 9 -$ 4 8 7 -$ 2 4 -$ 2 7 4 -$ 7 4 $ $ -$ 1 0 1 $ -$ 1 4 28 5 6 0 7 T o t a l -$ 4 8 7 -$ 2 4 -$ 2 7 4 -$ 7 4 $ $ -$ 1 0 1 $ -$ 1 4 25 5 1 0 0 0 28 5 6 0 8 JI M B R I D G E R R E T R O F I T I T C - P P L IT C 9 0 -$ 3 1 6 -$ 5 -$ 5 0 -$ 1 2 -$ 1 4 8 -$ 4 4 -$ 5 5 $ -$ 1 28 5 6 0 8 T o t a l -$ 3 1 6 -$ 5 -$ 5 0 -$ 1 2 -$ 1 4 8 -$ 4 4 -$ 5 5 $ -$ 1 25 5 1 0 0 0 28 5 6 0 9 AC C U M D E F E R R E D I T C - 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I ~El~~~WflWfh:¡ø¡~~~ ~ ~~' ;~~~~~'0 if Eß tl '? l? ~ ~ (; El (" tF (l oE tF N co co (' C" O'~zi ~ ~~i;~~~.. -( I I lI ti lI ¡¡-IO.."'CO"'MS!0l(inoo.._C\..C"(C('..O)~..CO(Ø,.,.iE ~ ~ ~.. ca C" f: 0:.. .. ut ct a, C' C' ..r- i'-~M CD1"OO__..'lorOfFlllF ~~.,~.,~;~ g .i :J ti ~ t- .i g:. ~;¡üQOC/:J?!?!$: ~~~~~~~~'õ' 'õ' 'õ' 'õ' õ' E' 'õ' eò: £to: ò: It 0. et a.""""""¡"iiiiiiiiEEEEEEEE§§§§§§§§~:J:J~~:J:J:J 11111111ti ii ii ii ti ti ii ii ~~~~l~~~~ ~ ~ ~l ~ ~mCUn1tUcoronsma. a. a. a. a. a. a. a. ë:: 8 ~ ~C/~C/-õ ~ 8 ~ ~ ~ E æ. .§ :z ï~II ~ i3 ~ ~ EIIi:f!t- ! ! 01-~ ~ ~ ~01000000000"'..00;"O~:g:g~~~ig~:ß~~~i c5oooooooooool(in E:¡NNNNNNNNNNN~~" C/ ë:: .iE:~~~~~~~~ i. i. i. Ii L( i. i, LO"t:NNNNNNNNa. § ~m CONFIDENTIAL Case No. PAC-E-I0-07 Exhibit No.3 Witness: Steven R. McDougal BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER CONFIDENTIAL Exhibit Accompanying Direct Testimony of Steven R. McDougal Propert Tax Calculation May 2010 THIS EXHIBIT IS CONFIDENTIAL AND IS PROVIDED UNDER SEPARATE COVER Case No. PAC-E-I0-07 Exhibit No.4 Witness: Steven R. McDougal BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION ROCKY MOUNTAIN POWER Exhibit Accompanying Direct Testimony of Steven R. McDougal LGAR Calculation May 2010 Rocky Mountain Power Exhibit No.4 Page 1 of 1 Case No. PAC-E-10-07 Witness: Steven R. McDougal Unbun~led Production Revenue Requirement (Excluding NPC) PAC-E-10-07 Unbundled Production Revenue Requirement DescriDtion Amount Source 1 Production - Return On Investment 882,867,786 JAM Tab ECO 2 Production - Exoense 2,169,105,637 JAM Tab ECO 3 Production - Revenues (822,172,983)RAM Tab 5, Adj No 1 Production Revenue Requirement 2,229,800,439 (Line 1 + Line 2 - Line 3) System Load 57,460,901 RAM Tab 5, Adj No 1 Production $ per MWH $38.81 PAC-E-10-07 Unbundled Production Revenue requirement (Excluding Net Power Costs)Descri tion Amount Source 1 Production - Return On Investment 882,867,786 JAM Tab ECO 2 Production - Ex ense 2,169,105,637 JAM Tab ECO 3 Production - NPC Expenses (1,891,874,298) RAM Tab 5, Adj No 1 Production Revenue Requirement Excludin NPC S stem Load -Production $ per MWH PAC-E-08-07 Unbundled Production Revenue Requirement (Per IPUC Order No.30715) DescriDtion Amount Source 1 Production.- Return On Investment 615,420,689 JAM Tab ECO 2 Production - Exoense 3,624,067;686 JAMTabECO 3 Production - Revenues (2,242,830,255)RAM Tab 5, Adj No 1 Production Revenue Requirement 1,996,658,120 (Line 1 + Line 2 - Line 3) System Load 58,052,638 RAM Tab 5, Adj No 1 Production $ per MWH $34.39 PAC-E-08-07 Unbundled Production Revenue Requirement (Excluding Net Power Costs)Descri tion Amount Source 1 Production - Return On Investment 615,420,689 JAM Tab ECO 2 Production - Ex ense 3,624,067,686 JAM Tab ECO 3 Production - NPC Expenses (3,224,837,687) RAM Tab 5, Adj No 1 Production Revenue Requirement (Excluding NPC) S stem Load Production $ per MWH