20120320Comments.pdf

NEIL PRICE
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83720-0074
[phone]
IDAHO BAR NO. 6864
RECEIVED
2011 liAR 20 PM 4= 20
Street Address for Express Mail:
472 W. WASHINGTON
BOISE, IDAHO 83702-5918
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF )
ROCKY MOUNTAIN POWER FOR ) CASE NO. PAC-E-12-03
AUTHORITY TO INCREASE RATES )
THROUGH THE ENERGY COST )
ADJUSTMENT MECHANISM (ECAM). ) COMMENTS OF THE
) COMMISSION STAFF
)
COMES NOW the Staff of the Idaho Public Utilties Commission, by and through its
Attorney of record, Neil Price, Deputy Attorney General, and in response to the Notice of
Application, Notice of Modified Procedure and Notice of Intervention Deadline in Order No. 32460
issued on February 15,2012, submits the following comments.
BACKGROUND
On February 1,2012, PacifiCorp dba Rocky Mountain Power ("RMP" or "Company")
submitted its anual Energy Cost Adjustment Mechanism ("ECAM") filing in accordance with Idaho
Code §§ 61-502 and 61-503, and Rule of Procedure 52. RMP proposes that revised ECAM rates be
effective April 1, 2012.
On September 29,2009, the Commission issued Order No. 30904 ápproving the
implementation and submission of an anual ECAM filing by the Company. The costs included in
the ECAM are net power costs ("NPC"), as defined in the Company's general rate cases and modeled
STAFF COMMENTS 1 MARCH 20, 2012
by the Company's GRID modeL. Base and actual NPC are booked into specific Federal Energy
Regulatory Commission (FERC) accounts. The ECAM process allows the Company to credit or
collect 90 percent of the difference between the actual NPC incured to serve its Idaho customers and
the NPC collected through rates. RMP defers the difference into an ECAM balancing account.
The ECAM includes five additional components: an amount calculated using the Load
Growth Adjustment Rate ("LGAR") or Load Change Adjustment Rate ("LCAR"), a credit for S02
allowance sales, an adjustment for the treatment of coal stripping costs, a renewable resource adder
for renewable resource costs that were not yet in rates, and a true-up of renewable energy credit
("REC") revenues as authorized by the Commission in Order No. 32196. The ECAM includes a 90
percent (customers)/lO percent (Company) "sharing" arangement wherein customers pay/receive the
increase/decrease in actual NPC compared to base NPC and RMP incurs/retains the remaining 10
percent of the cost difference.
RMP is requesting a Commission Order approving the recovery of power costs deferred by
the Company for the period of December 1, 2010 through November 30, 2011. RMP is requesting
Commission approval to add approximately $18.1 milion to the ECAM deferral balancing account.
RMP also proposes to adjust Schedule 94 to collect approximately $13.0 milion over the
period beginning April 1, 2012 through March 31, 2013, representing an increase of $2.6 milion
over Schedule 94 rates currently in effect as approved in Order No. 32216 of Case No. PAC-E-II-07.
RMP's Application states that, effective January 1,2011, Monsanto and Agrium's loads are
included in the calculation of the ECAM balances in this ECAM filing. Pursuant to a stipulation
approved by the Commission in Order No. 32432, Case No. PAC-E-II-12, the Company wil
amortize and collect Monsanto and Agrium's share of the Commission-approved 2011 ECAM
balances over a thee-year period.
RMP does not request a change in the ECAM surcharge rate to recover the full $24.1 milion
curently residing in the ECAM deferral balancing account. RMP believes that approximately $3.0
milion of the balance wil be recovered through Schedule 94 rates from December 1, 2011 to March
31,2012.
The Company intends to address the remaining balance in future ECAM fiings. RMP
projects that any increase in the collection rate this year would be followed by a decrease in the rate
next year.
STAFF COMMENTS 2 MARCH 20, 2012
STAFF REVIEW
Overview
RMP incurs power costs that are difficult to project in a general rate case due to their
unpredictable nature. The overall purose of the Energy Cost Adjustment Mechanism is to ensure
the Company is able to recover these costs when expenses are higher than expected or that customers
receive a credit when expenses are lower than expected (subject to cost sharing provisions). The
ECAM primarily tracks all components of net power costs modeled in the Company's "GRID"
model included in base rates through general rate cases and collects or credits the accumulated
difference between total Company base net power costs ("Base NPC") and the total Company actual
net power costs ("Actual NPC"). These costs are tracked over an annual deferral period currently
established as December 1 through November 30. Once approved by the Commission, the ECAM is
reflected in Schedule 94 as a surcharge or credit to base rates which form the customer's overall
energy rate on a cents-per-kilowatt-hour basis. This rate is effective for a one year period, currently
from April 1 of the current year through March 31 of the following year. New for this year, the
ECAM is applicable to all customer classes, including Schedule 400 and 401 contract customers
(Monsanto Co. and Agrium, Inc.). i
The primary components of the ECAM are base and actual NPC booked to the following
FERC accounts:
. Account 447 - Sales for resale, excluding on-system wholesale sales and
other revenues that are not modeled in GRID.
. Account 501 - Fuel, steam generation, excluding fuel handling, star-up
fuel/gas,2 diesel fuel, residual disposal and other costs that are not modeled
in GRID.
. Account 503 - Steam from other sources.
. Account 547 - Fuel, other generation.
. Account 555 - Purchased power, excluding BPA residential exchange
credit pass-through, if applicable.
. Account 565 - Transmission of electricity by others (wheeling).
i Tariff contract loads (Monsanto and Agrium) are subject to ECAM cost deferral starting on Januar i, 2011 per
Commission Order No. 30904 (Case No. PAC-E-08-08).
2 Star-up fuel is accounted for separately from the primar fuel for steam-powered generation plants. Sta-up costs are
not accounted for separately for natural gas plants, and therefore all fuel for natural gas plants is included in the
determination of both base NPC and actual NPC.
STAFF COMMENTS 3 MARCH 20, 2012
In addition to the comparison of actual NPC to base NPC, the ECAM includes five other
components: (l) the Load Change Adjustment; (2) a credit for the sale of S02 emission credits;
(3) a Renewable Resource Adder for renewable resource costs not in base rates; (4) an adjustment for
the regulatory treatment of coal-stripping cost (EITF 04-06) 3 ; and (5) a true-up of actual Renewable
Energy Credit (REC) revenues against those included in rates.
Under the ECAM, the Company and its ratepayers allocate the difference between actual
costs and costs included in rates using a 90 percent Customer and 10 percent Company sharing
arangement.4 This means that Customers are only obligated to pay 90 percent of the cost difference
when actual costs are higher than costs embedded in base rates, but wil receive a credit of only 90
percent of the cost difference when actual costs are below those embedded in rates. This sharing
only applies to cost associated with the NPC, Load Change Adjustment, S02 sales, and coal stripping
cost deferrals. It is not applied to the renewable resource adder or to REC revenue which are
allocated 100 percent to customers. 5
The Current Application
As ilustrated in the table below, the Company seeks approval to add $18.1 milion to the
ECAM balancing account for the deferral period from December 1,2010 through November 30,
2011. This represents a 42 percent increase in the total deferral over last year's ECAM Application
of$12.8 milion.6 Although all of the Company's requested deferral was approved in last year's
case, approximately $2.4 milion of the Load Change Adjustment was amortized and held over for
recovery this year.7 This, along with the estimated under collection, brings the account balance to
approximately $24 milion by the end of the 2011 deferral period which is subject to surcharge
collection.
3 See Commission Order No. 30987, Case No. PAC-E-09-08.
4 See Commission Order No. 30904, Case No. PAC-E-08-08.
5 See Commission Order No. 32196, Case No. PAC-E-I0-07.
6 See Commission Order No. 32216, Case No. PAC-E-l 1-07.
7The second year amortization for the Load Change adjustment in Commission Order No. 32216 was approximately $2.6
milion. The amortization is subject to 90/10 sharing resulting in a $2.4 milion deferral cost as reflected in the above
table.
STAFF COMMENTS 4 MARCH 20, 2012
Company Proposal Tariff
Customers Monsanto Agrium Total
Calculation of Deferral (Dec. 2010 thru Nov. 2011)
NPC Differential for Deferral 10,532,075 7,460,738 576,204 18,569,017
Load Change Adjustment (237,317)105,158 (44,888)(177047)
S02Credit (5,722)(4,420)(331)(10,474)
ElF 04-6 Adj ustment 68315 21620 2145 92079
Total NPC Diferential + Adjustments 10,357,350 7,583,095 533,130 18,473,575
CustomerSharing 90%90%90%90%
Customer Responsibility (with sharing)9,321,615 6,824,785 479,817 16,626,217
Renewable Resource Adder 282,851 282,851
REC Deferrl 821,390 371,539 31,817 1,224,746
Company Recovery for 2011 Deferral Period 10425.857 7196.325 511633 18133.815
Company Recovery for 2010 Yr. 2 LCAR Ordered Amortization 2378721 0 0 2378721
Total Company Recovery for Deferral 12804.578 7196.325 511633 20512.536
Balancing Account
Beginning Balance (as of Nov. 30,2010)11,181,331 11,181,331
ECAM Revenue Collection (Dec. 1, 2010 thru Nov. 30,2011)(7,821,058)(7,821,058)
Interest 189,858 189,858
Estimated Undercollection (on Nov. 30, 2011)3,550,131 0 0 3,550,131
Total Company Recovery for Deferral (see above)12,804,578 7,196,325 511,633 20,512,536
Ending Balance subjec to Surcharge Collecton (on Nov. 30, 2011)16,354,709 7,196,325 511,633 24,062,667
Tarif 94 Collection - Dec. 1,2011 thru Mar. 31, 2012 (3,000,000)(3,000,000)
Tarif94 Collection - Apr. 1, 2012 th ru Mar. 31,2013 (10,450,734)(2,409,685)(171,269)(13,031,688)
Ending Balance after Estimated Collection (Mar. 31, 2013)2,903,975 4,786,640 340,364 8,030;979
The Company is not seeking to collect the entire $24 milion because it is anticipating that
"an increase in the collection rate this year would be followed by a decrease in the rate next year.,,8
It is seeking approval to collect an estimated $13.0 milion from April 1,2012 through March 30,
2013 through Schedule 94 ECAM rates. The increase in the ECAM surcharge9 consists entirely of
new Tariff 94 revenue from contract customers Monsanto and Agrium. The Company is not
requesting an increase to other Tariff customers' rates in this year's Application.
The only Schedule 94 rates the Company is proposing to change in this Application are for
special contract customers Monsanto and Agrium (Schedule 400 and 401, respectively). Prior to the
end of calendar year 2010, Monsanto and Agrium were not subject to the ECAM. Beginning
January 1,2011, by Commission Order, Monsanto and Agrium are subject to the ECAM.io
Furhermore, both customers share of the Commission-approved 2011 ECAM balances are to be
amortized and collected over three years. i i The Application's impact to revenue and rates for both
customers are shown in the table below.
8 RMP Application, Case No. PAC-E-12-03.
9 Commission approved $10.4 milion for recovery in Commission Order No. 32216, Case No. PAC-E-l 1-07.
10 See Commission Order No. 30904, Case No. PAC-E-08-08.
II See Commission Order No. 32432, Case No. PAC-E-l 1-12.
STAFF COMMENTS 5 MARCH 20, 2012
Schedule 94 Rate Impacts ECAM Rate Revenue Impact % Revenue Impact
Schedule 400 0.175 cents/kWh $ 2,410,000 3.3%
Schedule 401 0.164 cents/kWh $171,000 3.2%
Total- (Idaho Jurisdiction)$ 2,581,000 1.1%
Analysis of Application
Staffs review of the Company's ECAM fiing focused on three different areas. First, Staff
reviewed the overall proposal and verified the validity of the proposed cost deferral relative to the
Company's operating conditions and environment. Second, Staff reviewed the method and basis
used to calculate cost deferrals, account balances, and rates to ensure they were correctly and
accurately applied relative to previous Commission Orders. Third, Staff performed an audit of
contracts and components of actual cost to ensure completeness and accuracy compared to what was
used in the Company's filing. As a result of the review, Staff believes the following to be accurate:
1. The 42 percent increase in the cost deferral for this year's ECAM ($18 .1 milion) over last
year's fiing (12.8 millon) is mainly due to the inclusion of Monsanto and Agrium.
Previously these costs were absorbed by RMP and reduced earnings;
2. Approximately 92 percent of the total cost deferral is due to an increase in the NPC
differential primarily caused by unrealized electricity sales in the wholesale market;
3. An incorrect transmission line loss percentage reduces the Company's Cost
Deferral recovery by $2,004 (the Company has agreed to this correction);
4. Except for the incorrect line loss percentage noted above, all figures used to form the
base cost for deferral were established based on previous Commission Orders;
5. Actual costs used to compare against the base cost were audited with no major
inconsistencies found that would change the filing; and
6. The method used by the Company was accurately and correctly applied based on previous
Commission Orders and all costs included in the filing were comprehensive and complete.
While performing its review, Staff discovered an error in the transmission line loss percentage
used to determine cost deferrals in the Company's fiing. The table below highlights Staffs
proposed adjustment to the Company's fiing. Details of the changes using Exhibit NO.1 from the
Company's Application are included in Attchment A. The Company incorrectly used a 4.543
percent transmission line loss percentage across the entire 12-month deferral period. Staff and the
Company agree that this percentage should have only been used for the first 27 days during
STAFF COMMENTS 6 MARCH 20, 2012
December 2010, which corresponds to the effective period for the 2008 rate case.12 The remaining
deferral period should have used a transmission line loss percentage of 3.605 percent authorized in
the 2010 rate case.13 If Staff s adjustment is accepted by the Commission, the effect of this error
amounts to a $2,004 reduction in the total ending deferral balance subject to surcharge collection
from $24,062,667 to $24,060,663.
Staff's Transmission Une Loss Adjustment Tarif
Customers Monsanto Agrlum Total
Calculation of Deferral (Dec. 2010 thru Nov. 2011)
NPC Diferential for Deferral 10,604,372 7,393,798 571,035 18,569,205
Load Change Adjustment (371,075)226,551 (35,191)(179,715)
S02 Credit (5,765)(4,381)(328)(10,474)
E ITF 04-6 Adj ustment 68,546 21,426 2,126 92,098
Total NPC Diferential + Adjustments 10,296,078 7,637,394 537,62 18,471,114
Customer Shari ng 90%90%90%90%
Customer Responsibility (with sharing)9,266,470 6,873,655 483,878 16,624,003
Renewable Resou rce Add er 283,124 283,124
REC Deferr I 824,967 368,206 31,531 1,224,703
Company Recowry for 2011 Deferral Period 10,374,561 7,241,861 515,409 18,131,830
Company Recowry for 2010 Yr. 2 LCAR Ordered Amortization 2,378,721 0 0 2,378,721
Total Company Recovery for Deferral 12,753.282 7,241,861 515,409 20.510,551
Balancing Account
Beginning Balance (as of Nov. 30,2010)11,181,331 11,181,331
ECAM Revenue Collection (Dec. 1, 2010 thru Nov. 30,2011)(7,821,058)(7,821,058)
Interest 189,858 189,839
Estimated Undercollection (on Nov. 30, 2011)3,550,131 0 0 3,550,112
Total Company Recovery for Deferral (see above)12,753,282 7,241,861 515,409 20,510,551
Ending Balance subject to Surcharge Collecton (on Nov. 30,2011)16,303,413 7,241,861 515,409 24,060,663
Tariff 94 Collection - Dec. 1,2011 thru Mar. 31, 2012 (3,000,000)(3,00,000)
Tariff 94 Collection- Apr. 1, 2012thru Mar. 31, 2013 (10,450,734)(2,409,685)(171,269)(13,031,688)
Ending Balance aftr Estimated Collecton (Mar. 31,2013)2,852,679 4,832,176 344,140 8,028,975
Although the overall change to the Company is small, the largest and most important effect of
the error is the allocation of cost to Monsanto, Agrium, and the balance to the Company's Tariff
customers. Because Monsanto and Agrium's ECAM balances are subject to a thee-year
amortization, the Company's filing requires the separation of all ECAM related costs and account
balances between the three groups of customers, which are allocated based on actual load. A change
in the transmission line loss percentage changes the allocation from the Company's Application,
increasing the ECAM deferral for Monsanto and Agrium by $45,536 and $3,776, respectively, while
decreasing Tariff customers' deferral by $51,296. The largest effect of the re-allocation is due to the
Load Change Adjustment. The proportional decrease in load impacts Monsanto and Agrium's loads
12 See Case No. PAC-E-08-07.
13 See Case No. PAC-E-IO-07.
STAFF COMMENTS 7 MARCH 20, 2012
more than other Tariff customers. Since the Load Change Adjustment cost is inversely proportional
to growth in load, Monsanto and Agrium's higher load decrease resulted in a proportionately higher
allocation of load change adjustment cost. The net effect of Staff s transmission line loss adjustment
is summarized in the table below.
Net Affect of Staff's Adjustment on Customers Tarif
Customers Monsanto Agrium
Calculation of Deferral (Dec. 2010 thru Nov. 2011)
NPC Differential for Deferral 72,297 (66,940)(5,169)
Load Change Adjustment (133,758)121,393 9,697
502 Credit (43)39 3
EITF 04-6 Adj ustment 231 (194)(19\
Total NPC Diferential + Adjustments (61,272)54,299 4,512
Customer Sharing 90%90%90%
Custom er Responsibility (with sharing)(55,145)48,870 4,061
Renewable Resource Adder 273 0 0
REC Deferrl 3,577 (3,333)(286)
Company Recovery for 2011 Deferral Period (51.296)45536 3.776
Company Recovery for 2010 Yr. 2 LCAR Ordered Amortization 0 0 0
Total Company Recovery for Deferral (51.296)45536 3.776
Balancing Account
Beginning Balance (as of Nov. 30,2010)0 0 0
ECAM Revenue Collection (Dec.1, 2010 thru Nov. 30,2011)0 0 0
Interest 0 0 0
Estimated Undercollection (on Nov. 30, 2011)0 0 0
Total Company Recovery for Deferral (see above)(51,296)45,536 3,776
Ending Balance subject to Surcharge Collection (on Nov. 30,2011)(51,296)45,536 3,776
Tariff 94 Collection - Dec. 1,2011 thru Mar. 31, 2012 0 0 0
Tariff 94 Collection- Apr. 1, 2012thru Mar. 31, 2013 0 0 0
Ending Balance after Estimated Collection (Mar. 31,2013)(51,296)45,536 3,776
Details of Staff s analysis for each component of cost included in the deferral are shown in
the following subsections. Monsanto and Agrium were not subject to ECAM deferral until Januar
2011. This required the Company to allocate December 2010 NPC differentials and other ECAM
component costs to Tarff customers only. Staff believes that the method used by the Company for
calculating and separating each set of customer's costs was fair and reasonable. Staff recognizes that
the Company wil need to keep this separation (Monsanto, Agrium, and Tariff customers) for at least
the next four ECAM filings due to the Commission approved amortization.14 No additional mention
of this separation wil be given in the detailed analysis below unless important differences from this
general methodology exist. Finally, all further analysis reflects Staffs line loss adjustment.
14 See Commission Order No. 32216, Case No. PAC-E-l 1-07.
STAFF COMMENTS 8 MARCH 20, 2012
Net Power Cost Differential - The NPC differential is the main reason RMP's ECAM exists.
The NPC differential is the difference between NPC embedded in base rates and actual NPC
accumulated across the deferral period. It makes up more than 92 percent of the total cost for the
2011 deferral period (factoring the 90/1 0 sharing arangement) in this year's filing. Staff confirmed
that Idaho's jurisdictional share ofNPC differential was $ i 8.6 milion (Company Exhibit No.1, line
13, Dec. 2010 - Nov. 2011), and after sharing, passes approximately $16.7 milion (Company
Exhibit No.1, line 47, Dec. 2010 - Nov. 2011) to customers in the ECAM surcharge.
The primary driver causing the $18.6 milion differential was mainly due to lost opportunity
sales of wholesale electricity. Idaho's share of the shortfall between sales included in the base and
actual sales realized during the deferral period was $34.5 milion. Staff agrees with the Company
that this was likely due to a drop in wholesale market prices and a reduction in the amount of
electricity the Company could sell compared to quantities projected in rate cases. The effects were
moderated by lower purchase power and natural gas fuel actual costs (both approximately $8 milion,
Idaho's share) compared to amounts included in the base. A summary of the Idaho differences
between base and actual NPC are ilustrated in the table below.
Ida ho Share of Net Power Cost (milions)Base Actual Difference
Wholesale Market Sales $(55.1) $(20.7)$34.S
Purchased Power Cost $37.9 $29.9 $(8.0)
Natural Gas Fuel Cost $29.7 $21.8 $(8.0)
Wheeling Cost $7.8 $8.1 $0.3
Coal Fuel Cost $39.7 $39.5 $(0.2)
Other Generation $0.2 $0.2 $(0.0)
Total $60.2 $78.8 $18.6
Staff analyzed the Company's filing and found that the base NPC used to calculate the
deferral balance was established and approved in Commission Ordersl5 and appropriately applied.
Additionally, Staffs analysis did not reveal uneasonable transactions.
Staffs conclusion was reached after reviewing base NPC from GRID as approved by the
Commission in rate cases and transactions in FERC accounts used to record net power costs.
Specifically, base and actual NPC include amounts booked to the following FERC accounts:
Account 447 (sales for resale, excluding on-system wholesale sales and other revenues not modeled
in GRID); Account 501 (fuel, steam generation, excluding fuel handling, star up fuel/gas, diesel fuel,
residual disposal and other costs not modeled in GRID); Account 503 (steam from other sources);
15 See Case Nos. PAC-E-08-07 and PAC-E-IO-07.
STAFF COMMENTS 9 MARCH 20, 2012
Account 547 (fuel, other generation); Account 555 (purchased power, excluding BPA residential
exchange credit pass-through if applicable); and Account 565 (transmission of electricity by others).
Load Change Adjustment - This symmetrical adjustment covers fixed production costs that
are embedded in the energy portion of base rates that: (1) are credited to customers by adjusting for
any over collection when loads are greater than projected, or (2) allows for utility cost recovery when
loads are less than projected. The adjustment is subject to the 90/1 0 sharing stipulated in
Commission Order No. 30904. Staff believes the base load projections and Load Change Adjustment
Rates used to calculate the adjustment were approved by Commission Orders and correctly applied in
the Company's filing. Other than the line loss error mentioned previously, Staff believes the actual
loads and fixed production costs in energy rates used to calculate the adjustment were accurate based
on the audit.
Three separate LCAR's were used in the current fiing. Each was based on allocated costs
authorized by the general rate case in effect for associated months in the deferral period. 16 However,
the method of calculation for the Load Change Adjustment Rate (LCAR), formally known as the
Load Growth Adjustment Rate (LGAR), was changed effective April 1, 2011. 17 The primary
change was to limit fixed production cost recovery to those embedded in the Company's energy
allocated fixed costs. In RMP's case, this was 25 percent of the previous LCAR, reducing it from
$21.89 per MWh to $5.47 per MWh.
This year's Load Change Adjustment, with Staffs line loss adjustment, accounted for a
$179,715 credit back to customers because actual loads were 2,657 MWh higher than normalized
loads used to calculate the base in the applicable general rate cases. This is significantly less than the
Load Change Adjustment surcharge of$4.8 milion in last year's ECAM. Because of the large size
of last year's adjustment, approximately $2.4 milion was carred over for recovery from last year's
two-year Commission authorized amortization. 1 8 Staff verified that the amortization was not
included in either Monsanto or Agrium's ECAM balances as approved in the Commission's Order.
S02 Credits - Idaho customers were credited with $10,474 in S02 sales in the Company's
filing down from $84,516 last year. This is based on Idaho's jurisdictional allocation ofRMP's total
system S02 sales and the 90/1 0 sharing ordered by the Commission in Case No. PAC-E-08-08. Staff
16 See Case No. PAC-E-08-07 for period December 1-27,2010 and Case No. PAC-E-IO-07 for Dec. 28-Nov. 30,2011.
Effective April 1,2011, due to Case No. GNR-E-IO-03, LCAR was reduced to 25 percent of previous LCAR.
17 See Commission Order No. 32206, Case No. GNR-E- 1 0-03.
18 See Commission Order No. 32216, Case No. PAC-E-l 1-07.
STAFF COMMENTS 10 MARCH 20, 2012
reviewed the Company's method for calculating the credit and audited actual S02 sales and believes
the amount included in the Company's filing is accurate. It was unaffected by Staffs proposed
transmission line loss adjustment.
Idaho EITF 04-6 Deferral - The EITF-04-6 Deferral reflects the amortization of coal
stripping cost for regulatory purposes as directed in Commission Order No. 30987.19 This regulatory
account was created following F ASB Accounting Pronouncement EITF 04-06 requiring stripping
cost be recorded on the Company's books at 100 percent of the cost durng each month it occurs.
The total EITF 04-6 Coal Stripping Deferral adjustment with Staff s adjustment is calculated to be a
$92,098 surcharge to Idaho customers. The calculation is subject to the 90/1 0 sharing. Other than
the Transmission Line Loss adjustment, Staff believes that the Company's calculation is accurate and
reflects the proper regulatory treatment.
Renewable Resource Adder - This is the last ECAM filing that includes the Renewable
Resource Adder. Through Order No. 30904 (PAC-E-08-08), this adjustment allows the ECAM to
include the cost for renewable resources that were on-line but not included in base rates.20 The
ECAM fiing reflects these costs up until December 27,2010, when they were included in base rates
through General Rate Case No. PAC-E-IO-07. Staff calculated Idaho customers' share of this cost to
be $283,124 after accounting for Staffs line loss adjustment. No sharing is applied.
Renewable Energy Credits Adjustment - As approved in Commission Order No. 32196
(PAC-E-I0-07), the Company reflects the difference between REC revenue included in base rates
and actual REC revenue. No sharng is applied which means that 100 percent of the total difference
is a surcharge or. credit to customers. Staff calculated the difference between the base and accrued
REC revenue to be a surcharge of$I,224,703. Staff based its calculation on the Company's filing
but included the line loss adjustment which Staff believes accurately reflects the appropriate REC
adjustment.
Interest - As required by Commission Order No. 30904, the Company included interest on
monthly deferral balances at the Commission approved customer deposit interest rate of one percent
for 2010 and 2011. Staff calculates the interest amount to be $189,839 after accounting for the
transmission line loss adjustment.
19 See Case No. PAC-E-09-08.
20 See Case No. PAC-E-08-07.
STAFF COMMENTS 11 MARCH 20, 2012
Analysis of ECAM Rates
The Company has proposed to maintain curent rates for retail customers other than Agrium
and Monsanto. The Company proposes to establish new Schedule 94 rates for Agrium at 0.164
cents/kWh and Monsanto at 0.175 cents/kWh. Staff believes the methodology used by the Company
to establish these new rates is reasonable. The methodology meets the intent generally defined in
Commission Order No. 3090421 and meets the three-year amortization requirements authorized by
Order No. 32432 from the last general rate case,z2
The Company predicts the proposed ECAM rate structure wil generate a combined total of
$13 milion in revenue from April 1, 2012 through March 31, 2013. With the addition of $3 milion
the Company is predicting to receive in revenue from the previous ECAM case23 and $5.2 milion to
be collected from contract customers' remaining two-year amortization, this leaves a net $2.8 milion
for future recovery. Staff recognizes that carring an unecovered balance forward to next year's
ECAM could result in higher ECAM rates than would otherwise occur. However, in an effort to
promote rate stability, Staff accepts the Company's proposal to maintain existing ECAM rates with
the expectation that rates wil not increase next year.
The Company used the correct transmission line loss percentage when developing the loss
differentiated rates for both Monsanto and Agrium. However, the incorrect transmission line loss
percentage used in calculating the deferral cost would increase the size of Monsanto and Agrium's
rates by approximately 0.001 cents/kWh, if the adjusted deferral balances were used. Staff believes
the impact is relatively small and the original rates proposed by the Company should be implemented
since future deferral balances will be trued up in next year's ECAM using Staffs adjusted deferral
balances as a staring point, if authorized.
CUSTOMER RELATIONS
Customer Notice and Press Release
The Customer Notice and Press Release were included in Rocky Mountain Power's
Application. The Press Release was compliant with Procedural Rule 125, IDAPA 31.01.01.125.
21 See Case No. PAC-E-08-08.
22 See Case No. PAC-E-l 1-12.
23 See Commission Order No. 32216, Case No. PAC-E-l 1-07.
STAFF COMMENTS 12 MARCH 20, 2012
However, Staff found the Customer Notice to be difficult to understand and believes that many
customers may have had the same difficulty. Staffs primary concerns with the Customer Notice
centered on the Company's use of undefined terminology such as "energy balancing account" as well
as references to tariff schedules by number without providing definitions or explanations. Staff did
not ask RMP to re-write its Customer Notice because when the concerns were identified, the
Customer Notices had been printed and were already being inserted into customers' monthly
statements. However, Staff suggests that when RMP fies its next ECAM, that prior to mailng, the
Company provide a draft of its Customer Notice and Press Release to Staff for review.
The Customer Notices were mailed to RMP's customers with cyclical bilings beginning
February 8, 2012 and ending March 7, 2012.
Customer Comments
Customers were given until March 13,2012 to file comments. As of March 13,2012, no
customers had filed comments. On March 15,2012, one comment was received. That customer
opposed an increase in rates.
STAFF RECOMMENDATIONS
Staff makes the following recommendations for adoption and authorization by the
Commission.
1. Accept and approve for recovery Staffs adjusted Idaho ECAM deferral balance of
$7,241,861 for Monsanto, $515,409 for Agrium, and $10,374,561 for remaining Tariff
customers for a grand total of $18, 131,830 for the December 1, 2010 through
November 30,2011 deferral period (does not include previously approved 2nd year
amortization from last year's Load Change Adjustment).
2. Approve the transmission loss differentiated energy rate to be included in Schedule 94 for
Schedule 400 ofO.l 75 ~/kWh.
3. Approve the transmission loss differentiated energy rate to be included in Schedule 94 for
Schedule 401 ofO.l64 ~/kWh.
4. Approve the continuation of Tariff customers' curent rates.
Staff recommends that these rates become effective April 1, 2012 as requested by the
Company.
STAFF COMMENTS 13 MARCH 20, 2012
Respectfully submitted this ~~ day of March 2012.
J1¿O-
Neil Price
Deputy Attorney General
Technical Staff: Patricia Harms
Mike Louis
Marlyn Parker
Keith Hessing
i :/umisclcomments/pace 1 2.3npphkhmlmp comment.doc
STAFF COMMENTS 14 MARCH 20, 2012
At
t
c
h
m
e
n
t

A

(
C
o
m
m
i
s
s
i
o
n

S
t
a
f
f

T
r
a
n
s
m
i
s
s
i
o
n

L
i
n
e

L
o
s
s

A
d
j
u
s
t
e
m
e
n
t
)
Id
a
h
o

E
C
A
M

D
e
f
e
r
r
a
l
De
c
e
m
b
e
r

2
0
1
0

t
h
r
o
u
g
h

N
o
v
e
m
b
e
r

2
0
1
1
Lin
e
No
.
Ba
s
e

N
P
C

R
a
t
e

(
$
I
M
W
h
)

-

S
e
e

(
1
)

b
e
w
To
t
a
l

C
o
m
p
a
n
y

A
d
j
u
s
t
e
d

A
c
t
u
a
l

N
P
C

(
$
)
Ac
t
u
a
l

R
e
t
a
i
l

L
Q
a
d

(
M
W
h
l
Ac
t
u
a
l

N
P
C

(
$
I
M
W
h
)
NP
C

D
i
f
e
r
e
n
t
i
a
l

$
I
M
W
h
6
A
c
t
u
a
l
T
a
l
i

C
u
s
t
o
m
e
r

L
o
a
d
7
A
c
t
u
a
l

M
o
n
s
a
n
t

L
o
a
d
8
A
c
t
u
a
l

A
g
r
i
u
m

l
o
a
d
9
A
c
t
u
a
l

Id
a
h
o

L
o
a
d

(
M
W
h
)
10

T
a
r
i
f
f

C
u
s
t
o
m
e
r

N
P
C

f
o
r

D
e
f
e
r
r
l
11

M
o
n
s
a
n
t
o

N
P
C

f
o
r

D
e
f
e
r
r
a
l
12

A
g
r
l
u
m

N
P
C

f
o
r

D
e
f
e
r
r
l
13

T
o
t
t

N
P
C

D
i
l
l
e
r
e
n
t
i
a
l

f
o
r

D
e
l
e
m
i
l

(
$
)
14

T
a
r
i

C
u
s
t
o
m
e
r

B
a
s
e

L
o
a
d
15

M
o
n
s
a
n
t
o

B
a
s
e

L
o
a
d
16

A
g
r
i
u
m

B
a
s
e

L
o
a
d
17

T
o
t
a
l

B
a
s
e

L
o
a
d
18

T
a
r
i

C
u
s
t
o
m
e
r

L
o
a
d

D
i
f
e
r
e
n
t
i
a
l
19

M
o
n
s
a
n
t
o

B
a
s
e

L
o
a
d

D
i
f
f
e
r
e
i
a
l
20

A
g
r
i
u
m

B
a
s
e

L
o
a
d

D
i
f
f
e
r
e
n
t
i
a
l
21

D
i
f
e
r
e
n
c

B
a
s
e

L
o
a
d

t
o

A
c
t
u
a
l

L
o
a
d
22

L
o
a
d

C
h
a
n
g
e

A
d
j
u
s
t
m
e

R
a
t
e

(
L
C
A
R
)

(
$
/
M
W
H
)

(
2
)
23

T
a
r
i
f
f

C
u
s
t
o
m
e
r

L
e
A
24

M
o
n
s
a
n
t
o

B
a
s
e

L
e
A
25

A
g
r
i
u
m

B
a
s
e

L
e
A
26

L
o
a
d

C
h
a
n
g
e

A
d
j
u
s
t
m
e
n
t

R
e
v
e
n
u
e
s
27

5
0
2

A
l
l
o
w
a
n
c
e
s

S
a
l
28

I
d
a
h
o

S
E

F
a
c
t
r
29

I
d
a
h
o

A
l
l
o
c
a
e
d

S
0
2

A
l
l
o
w
a
n
c
e

S
a
l
e
s
30

I
d
a
h
o

A
!
1
c
a
e
d

E
I
T
F

0
4
~
6

D
e
f
e
r
r
l

A
d
j
u
s
t
m
e
n
t
31

T
o
t
a
l

A
d
j
u
s
t
m
e
32

T
a
r
i
f
f

C
u
s
t
o
m
e
r

-
1
0

L
o
a
d

%
33

M
o
n
s
a
n
t

-

1
0

L
o
a
d

%
34

A
g
r
i
u
m

-

1
0

L
o
a
d

%
35

T
a
r
i
f
f

C
u
s
t
o
m
e
r

A
d
j
u
s
t
m
e
n
t
s
36

M
o
n
s
a
n
t
o

A
d
j
u
s
t
m
e
n
t
37

A
g
r
l
u
m

A
d
j
u
s
t
m
e
n
t
s
38

T
o
t
a
l

A
d
j
u
s
t
m
e
n
t
s
39

T
a
r
i

C
u
s
t
o
m
e
r

N
P
C

D
i
f
e
r
e
n
t
i
a
l

+

L
C
A

+

5
0
2

+

E
I
T
F
40

M
o
n
s
a
n
t
o

N
P
C

D
i
f
f
e
r
e
n
t
i
a
l

+

L
C
A

+

S
0
2

+

E
I
T
F
41

A
g
r
i
u
m

N
P
C

D
i
f
f
e
r
e
i
a
l

+

L
C
A

+

S
0
2

+

E
I
T
F
42

T
o
t
a
l

N
P
C

D
i
f
e
r
e
n
t
i
a
l

+

L
C
A

+

S
0
2

+

E
I
T
F
43

C
u
s
t
o
m
e
r

/

C
o
m
p
a
n
y

S
h
a
r
i
n
g

r
a
t
i
o
44

T
a
r
i
f
f

C
u
s
t
o
m
e
r

N
P
C

D
i
f
f
e
r
e
n
t
i
a
l

+

L
C
A

+

8
0
2

+

E
I
T
F

D
e
f
e
r
r
a
l
45

M
o
n
s
a
n
t
o

N
P
C

D
i
f
f
r
e
n
t
i
a
l

+

L
C
A

+

8
0
2

+

E
I
T
F

D
e
f
e
r
r
a
l
46

A
g
r
l
u
m

N
P
C

D
i
f
f
e
r
e
n
t
i
a
l

+

L
C
A

+

8
0
2

+

E
I
T
F

D
e
f
e
r
r
a
l
47

C
u
s
t
o
m
e
r

I

C
o
m
p
a
n
y

S
h
a
r
i
n
g

(
9
0
1
1
0
)
48

R
e
n
e
w
a
b
l
e
s

G
e
n
e
r
a
t
i
o
n

(
M
W
h
s
)
49

R
e
n
e
a
b
l
e

A
d
d
e
r

R
a
e

p
e

M
W
h
50

T
o
t
a
l

R
e
n
e
w
b
l
e

R
e
s
o
u
r
c

A
d
d
e
r
51

I
d
a
h
o

S
G

F
a
c
t
o
r
52

I
d
a
h
o

A
l
l
o
c
a
t
i
o
n
53

I
d
a
h
o

T
a
r
i
f
f

C
u
s
m
e

P
e
r
n
t
54

R
e
n
e
w
a
b
l

R
e
s
u
r
c

A
d
d
e
r
At
t
a
c
h
m
e
n
t

A
Ca
s
e

N
o
.
P
A
C
-
E
-
1
2
-
0
3
St
a
f
f

C
o
m
m
e
n
t
s
3/
2
0
/
1
2

P
a
g
e

1

o
f
2
=
Li
n
e
2
/
L
i
n
e
3
=
Lin
e
4
-
L
i
n
e

1
=L
i
n
e
5
*
L
i
n
e
6
= L
i
n
e

5

*

L
i
n
e

7
:;L
i
n
e
5
*
L
i
n
e
8
=
L
i
n
e

6
-

L
i
n
e

1
4
= L
i
n
e

7 -

L
i
n
e

1
5
;;
L
i
n
e

8
-

L
i
n
e

1
6
;;
-
L
i
n
e

1
8
x

L
i
n
e

2
2
;;
-
L
i
n
e

1
9

x

L
i
n
e

2
2
;;
-
L
i
n
e

2
0

x

L
i
n
e

2
2
;;
L
i
n
e

2
7

x

L
i
n
e

2
8
=
Lin
e

31

x
Lin
e

32
=
Lin
e

31

x
Lin
e

33
=
L
i
n
e

3
1

x

L
i
n
e

3
4
= S
u
m

o
f

L
i
n
e
s

1
0
,

2
3
,

3
5
= S
u
m

o
f

Lin
e
s

1
1
,

2
4
,

3
6
= S
u
m

o
f

L
i
n
e
s

1
2
,

2
5
,

3
7
= L
i
n
e

3
9

x

L
i
n
e

4
3
= L
i
n
e

4
0

x

L
i
n
e

4
3
= Li
n
e

41

x

Li
n
e

43
= L
i
n
e

4
8

x

l
i
n
e

4
9
= L
i
n
e

5
0

x

L
i
n
e

5
1
:;
L
i
n
e

5
2

x

L
i
n
e

5
3
Lin
e

L
o
s
s
RM
P
De
c
-
1
0
Ja
n
-
1
1
Fe
b
-
1
1
Ma
r
-
1
1
Ap
r
.
1
1
Ma
y
-
1
1
Ju
n
-
1
1
Ju
l
-
1
1
Au
g
-
1
1
5e
p
.
1
1
Oc
t
.
1
1
No
v
-
1
1
Ad
j
u
s
t
m
e
n
t
Ap
p
l
i
c
a
t
i
o
n
To
t
a
l
s
To
t
a
l
s
Ch
a
n
g
e
18
.
9
3
14
.
7
8
14
.
6
3
15
.
3
8
16
.
6
4
17
.
0
8
17
.
3
1
21
.
6
0
22
.
8
9
20
.
7
5
17
.
2
8
17
.
7
7
95
,
7
5
7
,
0
1
8

1
0
7
,
4
0
1
,
6
9
9
10
2
,
2
0
9
,
5
7
9
99
,
5
0
7
,
6
7
8
96
,
0
3
5
,
_
96
,
9
2
7
,
5
3
9

1
0
3
,
8
2
4
,
3
4
4

1
4
0
,
6
4
5
,
1
6
1
14
7
,
7
9
6
,
0
9
5
12
2
,
9
8
4
,
4
6
9
11
0
,
0
6
,
4
0
5
12
1
,
2
4
6
,
7
7
1
1,
3
4
4
,
2
0
1
,
8
5
5
1,
3
4
4
,
2
0
1
,
6
5
5
0
52
6
1
,
3
2
5
52
9
9

0
2
6
46
9
2
8
4
3
48
8
2
1
5
4
45
3
1

0
1
8
45
0
4
8
7
4,
8
3
2
6
8
2
5,3
6
7
,
0
4
6
53
2
1
0
2
2
48
8
0
,
3
4
1
48
2
1
,
7
0
0
48
5
9
7
7
1
58
8
5
4
3
9
5
58
8
5
4
3
9
5
0
18
.
2
0
20
.
2
7
21
.
7
8
20
.
3
8
21
.
2
0
21
.
5
1
22
.
3
7
26
.
2
1
27
.
7
8
26
.
2
8
23
.
8
1
24
.
9
5
1.2
7
5.5
1
7.1
5
5.0
0
4.
5
5
4.4
6
5.0
5
4.6
1
4.
8
8
5.
5
3
8.5
4
7.1
8
15
3
,
2
5
0
16
0
,
3
3
1
14
1
,
7
2
9
13
8
,
0
1
7
12
4
,
8
5
8
14
5
,
7
1
2
22
1
,
3
5
0
35
7
,
3
9
5
21
3
,
7
9
4
17
5
,
3
1
4
12
8
,
1
8
3
13
8
,
8
7
9
2,0
9
,
7
9
1
2,0
8
3
,
4
9
1
(1
3
2
9
9
)
12
9
,
8
1
7
10
9
,
2
0
0
12
8
,
1
5
9
12
4
,
4
3
0
12
5
,
1
5
5
12
6
,
9
1
6
13
0
,
2
3
1
12
3
,
3
9
4
92
,
8
3
0
13
2
,
3
0
4
12
6
,
6
0
5
1,3
4
9
,
0
4
1
1,
3
6
1
,
2
5
4
12
2
1
4
10
7
3
1
94
7
7
10
5
1
3
10
,
1
7
4
98
3
4
48
2
1
92
9
5
95
3
0
95
4
7
10
0
8
7
95
9
1
10
3

5
9
9
10
4

5
3
7
93
8
15
3
.
2
5
0
30
0
.
8
7
9
26
0
,
_
27
4
,
6
8
9
25
9
,
4
6
1
26
0
,
7
0
1
35
3
.
0
8
6
49
6
,
9
2
1
34
,
7
1
7
27
7
,
8
9
1
27
0
,
5
5
4
27
5
.
0
7
5
3,5
4
,
4
3
1
3,
5
4
,
2
8
3
(1
4
8
)
19
3
,
9
9
3
88
3
,
6
6
2
1,0
1
3
,
8
8
1
68
,
3
3
1
56
8
,
7
2
4
64
9
,
5
0
0
1,1
1
8
,
7
1
2
1,6
4
7
,
2
1
0
1,
0
4
3
,
9
0
95
9
,
5
5
4
83
8
,
0
8
3
99
7
,
0
3
7
10
,
6
0
,
3
7
2
10
,
5
3
2
,
0
7
5
(7
2
2
9
8
)
71
5
,
4
8
5
78
1
,
0
2
1
64
1
,
0
3
0
58
6
,
7
7
3
55
7
,
8
8
9
64
1
,
4
3
9
60
,
2
2
8
60
2
,
5
0
1
51
3
,
3
8
7
86
,
1
3
9
90
,
9
2
5
7,3
9
3
,
7
9
8
7,4
6
0
,
7
3
8
66
9
4
1
59
1
4
1
67
,
7
8
4
52
,
5
8
4
46
3
4
0
43
8
3
5
24
3
6
7
42
,
8
3
8
48
,
5
3
1
52
,
8
0
0
85
,
9
5
9
68

8
5
4
57
1
0
3
5
57
6
,
2
0
4
51
7
0
19
3
,
9
9
3
1.
6
5
8
,
2
8
6
1,6
6
2
,
4
6
6
1,3
7
3
,
9
4
5
1,1
8
1
,
8
3
8
1,
2
5
1
.
2
0
4
1,
7
8
4
,
5
1
9
2,2
9
0
.
2
7
6
1,8
9
2
,
9
3
7
1,5
3
5
.
7
4
2
1,7
6
9
,
1
6
1
1,
9
7
4
,
8
1
8
18
,
5
6
9
.
2
0
4
16
,
5
6
,
0
1
7
(1
8
7
)
17
5
,
0
5
1
14
4
,
7
1
7
11
9
,
5
8
8
13
5
,
6
4
4
12
9
,
1
6
4
18
1
,
5
7
6
23
3
,
7
6
7
28
8
,
8
0
24
5
.
2
2
4
16
2
,
2
6
8
13
9
,
5
8
0
13
7
,
9
7
5
2,0
9
3
,
3
4
0
2,0
9
3
,
3
4
0
0
13
8
,
5
8
5
11
7
,
4
8
7
12
4
,
1
7
0
12
4
,
1
1
1
12
4
,
0
5
2
11
9
,
9
8
8
12
2
,
2
0
7
12
2
,
0
9
12
0
,
9
7
8
12
0
,
2
3
5
11
7
,
4
0
7
1,3
5
1
,
2
9
6
1,
3
5
1
,
2
9
6
0
10
3
8
4
93
4
0
93
4
0
93
4
0
93
4
0
76
9
2
93
4
0
93
4
0
93
4
0
93
4
0
93
4
0
10
2
,
1
3
8
10
2
1
3
8
0
17
5
.
0
5
1
29
3
,
6
8
8
24
6
,
3
9
5
28
9
.
1
5
5
26
2
.
6
1
5
31
4
,
9
6
9
36
1
,
4
4
7
42
0
,
3
5
4
37
6
.
6
5
9
29
2
,
5
6
7
26
9
,
1
5
5
28
4
,
7
2
2
3,
5
4
,
7
7
4
3,
5
4
.
7
7
4
0
(2
1
,
8
0
1
)
15
,
6
1
4
22
,
1
6
2
37
2
(4
,
3
0
6
)
(3
5
,
8
8
5
)
(1
2
,
4
1
7
)
88
,
5
8
9
(3
1
,
4
3
0
)
13
,
0
4
6
(1
1
,
4
1
7
)
90
4
3,4
5
0
(9
,
8
4
9
)
(1
3
2
9
9
)
(8
,
7
4
8
)
(8
,
2
8
8
)
3,
9
8
9
31
9
1,
1
0
3
I~
'
:
~
~
\
8,0
2
4
1,2
9
9
(2
8
,
1
4
8
)
12
,
0
8
9
9,1
9
8
(2
,
2
5
5
)
9,9
5
9
12
2
1
4
34
6
13
7
1,1
7
3
83
3
49
4
. 1
4
6
1
18
9
20
7
74
7
25
0
14
6
1
23
9
9
93
8
(2
1
,
6
0
1
)
7,
2
1
3
14
,
0
1
1
5.
5
3
5
(3
.
1
5
4
)
(3
4
.
2
6
8
)
(6
,
3
5
)
76
,
5
6
7
(2
9
,
9
4
1
)
(1
4
,
8
9
8
)
1,
3
9
8
10
,
3
5
2
2,
6
5
7
2,
5
0
(1
4
8
)
18
.
0
5
21
.
8
9
21
.
8
9
21
.
8
9
5.
4
7
5.4
7
5.4
7
5.
4
7
5.
4
7
5.
4
7
5.4
7
5.4
7
39
3
,
4
5
3
(3
4
1
,
7
9
8
)
(4
8
5
,
1
2
2
)
(8
,
1
5
3
)
23
,
5
5
4
19
6
,
1
8
0
67
,
9
2
0
(3
7
5
,
1
8
1
)
17
1
,
9
2
3
(7
1
,
3
6
)
62
,
4
5
3
(4
,
9
4
3
)
(3
7
1
,
0
7
5
)
(2
3
7
,
3
1
7
)
13
3
7
5
8
1~
~
,
~
:
\
1~
~
,
~
~
\
~~
~
'
~
~
~
~
~1
'
~
~
~
~
~~
:
~
g
~
~
(3
7
,
8
9
6
)
(4
3
,
8
9
2
)
(7
,
1
0
7
)
15
3
,
9
7
2
(6
6
,
0
1
8
)
(5
0
,
3
1
3
)
22
6
,
5
5
1
10
5
,
1
5
8
(1
2
1
3
9
3
)
15
,
7
0
2
24
9
;1
0
3
6
11
1
3
2
\
40
8
. 1
1
3
7
0
(3
5
,
1
9
1
)
(4
4
,
8
8
8
)
(9
6
9
8
)
39
3
,
4
5
3
(1
5
7
,
8
9
3
)
(3
0
8
.
7
0
8
)
(1
2
1
,
1
5
4
)
17
,
2
5
2
16
7
,
_
45
,
7
2
8
(4
1
8
.
8
2
4
)
18
3
.
7
6
0
81
,
4
7
9
(7
,
8
4
9
)
(5
8
,
6
2
8
)
(1
7
9
,
7
1
5
)
(1
7
7
,
0
4
7
)
26
8
7
($
7
8
,
0
0
0
)
($
4
1
,
7
3
7
)
($
4
,
5
0
5
)
$0
($
4
0
,
5
0
9
)
$0
$0
$0
$0
$0
(1
6
4
,
7
5
0
)
(1
6
4
,
7
5
0
)
0
8.5
5
7
0
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
6.3
5
7
5
%
(4
,
9
5
9
)
11
(
~
'
~
~
~
(2
8
6
)
33
4
9
4
'
iJ
~
'
~
~
~
~
(1
0
,
4
7
4
)
(1
0
,
4
7
4
)
0
33
7
2
7
11
9
9
7
12
0
9
4
8
\
'5
0
5
5
0
\
47
9
7
5
31
7
7
1
46
,
8
3
8
78
0
3
1
30
4
1
2
10
7
4
1
4
10
7
4
1
4
0
33
,
7
2
7
(1
1
,
9
9
7
)
(2
5
,
9
0
)
(1
3
,
7
5
6
)
(5
0
,
8
3
6
)
(3
3
,
4
9
4
)
(3
5
,
8
2
4
)
47
,
9
7
5
31
,
7
7
1
46
,
8
3
8
78
,
0
3
1
30
,
4
1
2
96
,
9
4
0
96
,
9
4
0
0
54
.
5
9
"
,
.
53
.
2
9
%
54
.
4
3
%
49
.
5
2
%
48
.
1
2
%
51
.
9
1
%
62
.
6
9
%
71
.
9
2
%
61
.
6
6
%
83
.
1
3
%
47
.
3
7
%
50
.
4
9
%
43
.
1
5
%
41
.
9
3
%
46
.
8
6
%
47
.
9
6
%
44
.
5
9
%
35
.
9
4
%
26
.
2
1
%
35
.
5
9
%
33
.
4
3
%
48
.
9
0
%
46
.
0
3
%
3.
5
7
%
3.6
4
%
3.8
3
%
3.9
2
%
3.
5
0
%
1.3
7
%
1.8
7
%
2.7
5
%
3.4
4
%
3.
7
3
%
3,
4
9
%
18
,
4
1
0
(6
,
3
9
3
)
(1
4
,
1
0
0
)
(6
,
8
1
2
)
(2
4
,
4
6
3
)
(1
7
,
3
8
7
)
(2
2
,
4
5
8
)
34
,
5
0
4
19
,
5
9
1
29
,
5
7
0
36
,
9
6
15
,
3
5
4
82
,
7
8
1
62
,
5
9
2
(1
8
8
)
(5
,
1
7
6
)
(1
0
,
8
6
4
)
(6
;
~
~
~
~
(~
~
:
~
~
~
(~
~
'
~
~
~
)
(1
2
,
8
7
7
)
12
,
5
7
3
11
,
3
0
7
15
,
8
5
7
38
,
1
5
8
13
,
9
9
7
17
,
0
4
5
17
,
1
9
9
15
4
(4
2
8
)
(9
4
3
)
-;
4
8
9
\
89
7
87
3
18
1
0
29
0
1,0
6
0
17
9
7
18
1
4
16
18
,
4
1
0
(1
1
,
9
9
7
)
(2
5
,
9
0
8
)
(1
3
,
7
5
8
)
(5
0
,
8
3
8
)
(3
3
.
4
9
4
)
(3
5
,
8
2
4
)
47
,
9
7
5
31
,
7
7
1
46
,
8
3
8
78
,
0
3
1
30
,
4
1
2
81
,
6
2
3
81
.
6
0
5
(1
8
)
60
5
,
8
5
5
53
5
,
4
7
0
51
4
,
4
5
9
66
,
3
6
7
56
7
,
8
1
4
82
8
,
2
9
3
1,
1
6
4
,
1
7
5
1,3
0
8
,
5
3
2
1,2
3
5
,
4
1
9
92
7
,
7
6
4
93
7
,
4
8
0
1,0
0
7
,
4
4
8
10
,
2
9
6
,
0
7
8
10
,
3
5
7
,
:
3
5
0
61
2
7
2
90
1
,
7
9
8
95
1
,
5
7
6
54
7
,
2
8
3
54
0
,
6
5
1
53
6
,
9
0
59
0
,
8
6
6
56
8
,
9
1
0
60
,
7
0
1
68
3
,
0
1
6
83
7
,
2
7
9
87
2
,
6
1
0
7,8
3
7
,
3
9
4
7,5
8
3
,
0
9
5
(~
:
~
~
~
51
1
3
0
63
8
3
9
26
3
8
5
39
,
7
8
9
39
,
9
6
0
39
5
8
0
43
9
8
5
46
3
6
8
53
2
7
8
64
,
7
8
4
68
5
4
4
53
7
,
6
4
1
53
3
1
3
0
60
5
,
8
5
5
1,
4
8
,
3
9
6
1,
5
2
9
,
8
7
4
1,
2
3
9
,
0
3
5
1,1
4
8
,
2
5
4
1,4
0
5
.
1
5
7
1,7
9
4
.
4
2
1
1.9
1
9
,
4
2
7
1,
8
8
8
,
4
8
8
1,8
8
,
0
5
8
1,8
3
9
,
5
4
1,
9
4
,
6
0
18
,
4
7
1
.
1
1
3
18
,
4
7
3
,
5
7
5
24
8
2
90
.
0
%
90
.
0
%
90
.
0
%
90
.
0
%
90
.
0
%
90
.
0
-
1
0
90
.
0
%
90
.
0
%
90
.
0
%
90
.
%
90
.
0
-
1
0
90
.
0
-
,
.
54
,
2
7
0
48
1
,
9
2
3
48
3
,
0
1
3
59
8
,
8
3
0
51
1
,
0
3
3
74
5
,
4
6
4
1,0
4
7
,
7
5
7
1,1
7
5
,
8
7
9
1,1
1
1
,
8
7
7
83
4
,
9
8
8
84
3
,
7
3
2
90
6
,
7
0
4
9,
2
6
8
,
4
7
0
9,3
2
1
,
6
1
5
55
1
4
5
81
1
,
6
1
8
85
6
,
4
1
8
49
2
,
5
5
4
48
8
,
5
8
8
48
3
,
2
1
3
53
1
,
6
0
51
2
,
0
1
9
54
6
,
0
3
1
61
4
,
7
1
5
75
3
,
5
5
1
78
5
,
3
4
9
6,
8
7
3
,
6
5
4
6,8
2
4
,
7
8
5
(~
~
=
~
46
0
1
7
57
4
5
5
23
7
4
7
35
8

0
35
9
6
35
8
2
2
39
5
8
7
41
,
7
3
1
47
9
5
0
58
3
0
5
61
,
6
8
9
48
3
8
7
7
47
9
,
8
1
7
54
,
2
7
0
1,
3
3
9
,
5
5
6
1,3
7
6
,
8
8
7
1,
1
1
5
,
1
3
1
1.0
3
3
,
4
2
9
1,
2
6
4
,
6
4
1
1,
8
1
4
,
9
7
9
1,
7
2
7
,
4
8
1,8
9
9
,
8
3
9
1,4
9
7
,
8
5
2
1,
8
5
5
.
5
6
9
1.
7
5
3
,
7
4
2
18
,
8
2
4
.
0
0
1
18
.
8
2
8
,
2
1
7
22
1
8
15
5
,
9
3
1
$5
5
.
0
0
8,5
7
6
,
2
1
0
6.0
4
7
9
%
51
8
,
6
8
1
54
.
5
9
%
28
3
1
2
4
28
3
1
2
4
28
2
8
5
1
27
3
Id
a
h
o

E
C
A
M

D
e
f
e
r
r
l
De
c
e
m
b
e
r

2
0
1
0

t
h
r
o
u
g
h

N
o
v
e
m
b
e
r

2
0
1
1
Lin
e
No
.
55

I
d
a
h
o

A
c
t
u
a
l

R
e
n
e
w
a
b
l
e

E
n
e
y

C
r
e
i
t

R
e
v
e
n
u
e
s

(
$
)
56

I
d
a
h
o

B
a
s
e

R
e
n
e
a
b
l

E
n
e
r
y

C
r
i
t

R
e
v
e
n
u
e
s

(
$
)
57

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t

(
$
)
58

T
a
r
i

C
u
s
m
e
r

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
59

M
o
a
n
t

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
60

A
g
r
i
u
m

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
61

T
o
t
a
l

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e

(
$
)
62

I
n
t
e
r
e
s
t

R
a
t
e
63

T
a
r
i
f
f

C
u
s
t
o
m
e
r

B
a
l
a
n
c
i
n
g

A
c
c
o
u
n
t

(
$
)
64

B
e
g
i
n
n
i
n
g

B
a
l
a
n
c
e

E
x
d
u
d
i
n
g

U
n
a
m
o
r
t
i
z
e
d

L
G
A
65

U
n
a
m
o
r
t
i
z
e
d

2
0
1
0

L
o
a
d

G
r
o
w
t
h

A
d
j
u
s
t
m
e
n
t
65

I
n
c
r
e
m
e
n
t
a
l

D
e
f
e
r
r
a
l
66

R
e
n
e
w
a
b
l
e

R
e
s
o
u
r
c

A
d
d
e
r
67

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
68

L
e
s
:

M
o
n
t
h
l
y

E
C
A
M

R
i
d
.
.

R
e
v
e
n
u
e
69

In
t
e
r
e
s
t
70

T
a
r
i
f
f

C
u
s
t
o
m
e
r

E
n
d
i
n
g

B
a
l
a
n
c
e

(
$
)
71

M
o
n
s
a
n
t
o

B
a
l
a
n
c
i
n
g

A
c
c
u
n
t

(
$
)
72

B
e
g
i
n
n
i
n
g

B
a
l
a
n
c
e
73

I
n
c
r
e
n
t
l

D
e
f
e
r
r
a
l
74

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
75

L
e
s
s
:

M
o
n
t
h
l
y

E
C
A
M

R
i
d
e
r

R
e
v
e
n
u
e
76

I
n
t
e
r
e
s
t
77

M
o
n
s
a
n
t
o

E
n
d
i
n
g

B
a
l
a
n
c
e

(
$
)
78

A
g
r
i
u
m

B
a
l
a
n
c
i
n
g

A
c
c
o
u
n
t

(
$
)
79

B
e
g
i
n
n
i
n
g

B
a
l
a
n
c
e
80

I
n
c
e
m
e
n
t
a
l

D
e
f
e
r
r
a
l
81

R
E
C

R
e
v
e
n
u
e

A
d
j
u
s
t
m
e
n
t
82

L
e
s
s
:

M
o
n
t
h
l
y

E
C
A
M

R
k
j
e
r

R
e
v
e
n
u
e
s
83

I
n
t
e
r
e
s
t
84

A
g
d
u
m

E
n
d
i
n
g

B
a
l
a
n
c

(
$
)
85

T
o
l
a
l

E
C
A
M

D
e
f
e
r
r
l

B
a
l
a
n
c
e
= L
i
n
e

5
5

-

L
i
n
e

5
6
= L
i
n
e

3
2

x

L
i
n
e

5
7
= L
i
n
e

3
3

x

L
i
n
e

5
7
= L
i
n

3
4

x

L
i
n
e

5
7
= L
i
n
e

4
4
= L
i
n
e

5
4
= L
i
n
e

5
8
= L
i
n
e

4
5
= L
i
n
e

5
9
= L
i
n
e

46
= L
i
n
e

6
0
= S
u
m

o
f

L
i
n
e
s

7
0
,

7
7
,

8
4
Li
n
e

L
o
s
s
RM
P
De
c
-
1
0
Ja
n
-
1
1
Fe
b
-
1
1
Ma
r
-
1
1
Ap
r
.
1
1
Ma
Y
'
1
1
Ju
n
-
1
1
JU
I
.
1
1
Au
g
'
1
1
Se
p
'
1
1
Oc
t
.
1
1
No
v
-
1
1
Ad
j
u
s
t
m
e
n
t
Ap
p
l
i
c
a
t
i
o
n
To
t
a
l
s
To
t
l
s
Ch
a
n
g
e
(1
5
6
,
4
0
9
)
(3
8
3
,
7
6
4
)
(4
7
6
,
6
7
6
)
(7
0
2
,
6
3
3
)
(6
4
9
,
1
2
6
)
~~
~
~
'
~
:
~
~~
~
'
~
~
~
~
iJ
~
~
'
~
~
~
(9
6
,
0
2
3
)
(1
8
2
,
5
5
1
)
(6
7
1
,
4
5
9
)
(6
4
9
,
7
1
4
)
(5
,
3
3
2
,
8
3
3
)
(5
,
3
3
2
,
8
3
3
)
0
'1
7
5
6
0
4
i
¡5
8
5

9
3
0
i
¡5
8
5

9
3
0
i
¡5
8
5

9
3
0
i
i5
8
5
9
3
0
i
15
8
5

9
3
0
\
58
5
9
3
0
i5
8
5
,
9
3
0
\
58
5
9
3
0
16
5
2
0
8
3
9
i6

5
2
0

8
3
9
\
0
(8
0
,
8
0
5
)
20
2
,
1
6
6
10
9
,
2
5
5
(1
1
6
,
7
0
2
)
(6
3
,
1
9
5
)
(1
1
9
,
3
6
3
)
7,7
9
5
50
,
8
8
2
48
9
,
9
0
7
40
3
,
3
7
9
(8
5
,
5
2
9
)
(6
3
,
7
8
4
1
1.1
8
8
,
0
0
6
1,
1
8
8
,
0
0
0
(4
4
,
1
0
8
)
10
7
,
7
2
9
59
,
4
6
3
(5
7
,
7
8
7
)
(3
0
,
4
1
1
)
(6
1
,
9
6
1
)
4,8
8
7
36
3
,
1
2
0
30
2
,
0
8
8
25
4
,
6
6
(4
0
,
5
1
5
)
(3
2
,
2
0
3
)
82
4
,
9
6
7
82
1
,
3
9
0
(3
5
7
7
)
87
,
2
2
7
45
,
8
1
5
(5
4
,
4
4
9
)
(3
0
,
3
0
7
)
(5
3
,
2
2
0
)
2,8
0
2
13
2
,
3
1
8
17
4
.
3
5
4
13
4
,
8
4
7
(4
1
,
8
2
4
)
(2
9
,
3
5
7
)
36
8
,
2
0
6
37
1
,
5
3
9
33
3
4
72
1
0
39
7
6
'1
4
4
6
6
. 1
2
,
4
7
8
i
. 1
4
,
1
8
2
i
10
6
94
4
4
13
4
6
5
13
,
8
6
8
. 1
3
,
1
8
9
i
'1
2
,
2
2
4
31
,
5
3
1
31
8
1
7
28
5
(4
4
,
1
0
8
1
20
2
,
1
6
6
10
9
,
2
5
5
(1
1
8
.
7
0
2
1
(8
3
,
1
9
5
)
(1
1
9
,
3
6
3
)
7,7
9
5
50
,
8
8
2
48
9
.
9
0
7
40
3
,
3
7
9
(8
5
.
5
2
9
)
(6
3
,
7
8
4
1
1,2
2
4
,
7
0
3
1,2
2
4
,
7
4
6
43
1.
0
0
1.0
0
1.
0
0
1.0
0
%
1.0
0
%
1.
0
0
%
1.
0
0
%
1.
0
0
1.
0
0
1.0
0
%
1.0
0
1.
0
0
%
11
.
1
8
1
,
3
3
1
11
,
8
4
0
,
0
0
12
,
2
9
,
0
4
5
12
,
7
0
1
,
8
5
5
13
,
1
3
4
,
4
8
9
13
,
3
0
5
,
1
6
5
13
,
3
0
2
,
4
1
8
13
,
5
2
7
.
9
3
1
13
,
5
0
7
,
1
9
1
13
,
5
4
3
,
8
2
0
13
,
5
8
8
,
0
3
9
13
,
6
6
8
,
9
7
3
15
5
,
5
9
9
,
2
5
8
15
6
,
0
9
,
3
7
7
50
0
1
1
9
2,3
7
8
,
7
2
1
2,3
7
8
,
7
2
1
2,
3
7
8
,
7
2
1
2,
3
7
8
,
7
2
1
2,3
7
8
,
7
2
1
2,
3
7
8
,
7
2
1
2,3
7
8
,
7
2
1
2,3
7
8
,
7
2
1
2,3
7
8
,
7
2
1
2,
3
7
8
,
7
2
1
2,3
7
8
,
7
2
1
2,3
7
8
,
7
2
1
28
,
5
4
4
,
6
4
8
28
,
5
4
4
,
6
4
8
0
54
5
,
2
7
0
48
1
,
9
2
3
46
3
,
0
1
3
59
8
,
8
3
0
51
1
,
0
3
3
74
5
,
4
6
4
1,0
4
7
,
7
5
7
1,1
7
5
,
8
7
9
1,1
1
1
,
8
7
7
83
4
,
9
8
8
84
3
,
7
3
2
90
,
7
0
4
9,
2
6
,
4
7
0
9,3
2
1
,
6
1
5
55
1
4
5
28
3
,
1
2
4
28
3
,
1
2
4
28
2
,
8
5
1
(2
7
3
)
(4
4
,
1
0
8
)
10
7
,
7
2
9
59
,
4
6
3
(5
7
,
7
8
7
)
(3
0
,
4
1
1
)
(6
1
,
9
6
1
)
4,8
8
7
36
3
,
1
2
0
30
2
,
0
8
8
25
4
,
8
6
4
(4
0
,
5
1
5
)
(3
2
,
2
0
3
)
82
4
,
9
6
7
82
1
,
3
9
0
(3
5
7
7
)
(1
3
7
,
1
8
6
)
(1
4
3
,
6
4
3
)
(1
3
1
,
0
6
0
)
(1
2
1
,
1
5
2
)
(3
2
2
,
9
3
9
)
(6
9
9
,
3
1
3
)
(8
4
0
,
2
8
7
)
(1
.
5
7
2
,
9
8
1
)
(1
,
3
9
0
,
5
8
4
)
(1
,
0
5
8
,
7
1
5
)
(7
3
5
,
6
1
6
)
(6
6
7
,
5
8
2
)
(7
,
8
2
1
,
0
5
8
)
(7
,
8
2
1
,
0
5
8
)
0
11
,
5
7
0
12
,
0
3
5
12
,
3
9
4
12
,
7
4
2
12
9
9
3
13
0
6
3
13
1
5
6
13
,
2
4
1
13
2
4
8
13
2
8
2
13
3
3
4
13
4
5
9
15
4
5
1
7
15
4
9
5
5
43
8
14
2
1
8
7
2
1
14
6
7
6
7
6
5
15
0
8
0

5
7
6
15
5
1
3
2
1
0
15
6
8
3
8
8
6
15
6
8
1
1
3
9
15
9
0
6

6
5
2
15
8
8
5
9
1
2
15
9
2
2
5
4
1
15
9
6
6
7
5
9
16
0
4
7
6
9
4
16
2
6
8
0
7
2
16
2
6
8
0
7
2
16
3
1
9
8
0
5
51
7
3
4
89
9
,
2
1
9
1,8
0
2
,
5
7
8
2,2
4
2
,
3
6
8
2,7
0
0
,
7
0
6
3,
1
3
3
,
1
2
9
3,
6
7
0
,
3
6
4,3
1
8
,
0
2
8
5,
0
4
2
,
3
1
1
5,
7
9
6
,
3
8
7
6,5
1
3
,
2
4
1
38
,
1
1
8
,
3
3
2
35
,
6
7
6
,
8
5
5
(4
4
1
4
7
8
)
81
1
,
6
1
8
85
6
,
4
1
8
49
2
,
5
5
4
48
6
,
5
8
6
48
3
,
2
1
3
53
1
,
6
0
0
51
2
,
0
1
9
54
6
,
0
3
1
61
4
,
7
1
5
75
3
,
5
5
1
78
5
,
3
4
9
6,8
7
3
,
8
5
4
6,8
2
4
,
7
8
5
(4
8
8
6
9
)
87
,
2
2
7
45
,
8
1
5
(5
4
,
4
4
9
)
(3
0
,
3
0
7
)
(5
3
,
2
2
0
)
2,8
0
2
13
2
,
3
1
8
17
4
,
3
5
4
13
4
,
8
4
7
(4
1
,
8
2
4
)
(2
9
,
3
5
7
)
36
8
,
2
0
6
37
1
,
5
3
9
33
3
4
0
37
5
11
2
5
16
8
5
20
5
9
2,4
3
0
28
3
4
33
2
7
3,8
9
9
4,
5
1
4
5,1
2
7
57
4
3
33
1
1
6
32
7
2
9
13
8
7
'
89

2
1
9
18
0
2
5
7
8
22
4
2
3
8
27
0
0
7
0
6
31
3
3
1
2
9
36
7
0
3
6
5
43
1
8
0
2
8
50
4
2
3
1
1
57
9
6
3
8
7
65
1
3
2
4
1
72
7
4
9
7
6
72
7
4
9
7
6
72
2
9
0
5
4
45
2
2
1
53
,
2
4
9
11
4
,
7
5
0
13
4
,
1
3
4
16
7
,
5
9
2
19
9
,
5
2
7
23
5
,
4
3
7
28
4
,
6
8
3
34
0
,
1
4
0
40
2
,
2
6
8
45
7
,
7
4
2
2,3
8
9
,
5
2
2
2,
3
5
2
,
8
2
2
(3
6
7
0
0
)
46
,
0
1
7
57
,
4
5
5
23
,
7
4
7
35
,
8
1
0
35
,
9
6
35
,
6
2
2
39
,
5
8
7
41
,
7
3
1
47
,
9
5
0
58
,
3
0
5
61
,
6
8
9
48
3
,
8
7
7
47
9
,
8
1
7
(4
0
6
0
)
7,2
1
0
3,
9
7
6
(4
,
4
6
6
)
(2
,
4
7
8
)
(4
,
1
8
2
)
10
6
9,
4
4
4
13
,
4
6
5
13
,
8
6
(3
,
1
8
9
)
(2
,
2
2
4
)
31
,
5
3
1
31
,
8
1
7
28
5
22
70
10
4
12
6
15
3
18
1
21
7
26
0
30
9
35
8
40
6
22
0
6
21
7
4
13
g
,
53
.
2
4
9
11
4
7
5
0
13
4
1
3
4
16
7
5
9
2
19
9
5
2
7
23
5
4
3
7
28
4

6
8
3
34
0
1
4
0
40
2
2
6
8
45
7
7
4
2
51
7

6
1
4
51
7
6
1
4
51
3
8
0
7
38
0
7
14
2
1
8
7
2
1
15
6
2
9

2
3
3
16
9
9
7
9
0
4
17

8
8
9

7
1
2
18
5
5
2
1
8
4
19
0
1
3
7
9
5
19
8
1
2
4
5
3
20
4
8
8
6
2
3
21

3
0
4

9
9
2
22
1
6
5
4
1
4
23
0
1
8
6
7
7
24
0
8
8
8
2
24
0
6
0
6
6
2
24
0
6
2
8
8
6
20
0
(1
)

B
a
s
e

N
P
C

R
a
t
e

a
n
d

L
o
a
d

f
r
o
m

C
a
s
e

N
o
.

P
A
C
-
E
-
0
S
-
0
7

$
9
8

m
i
l
l
i
o
n

t
h
r
o
u
g
h

1
2
1
2
7
/
2
0
1
0
,

f
r
o
m

C
a
s
e

N
o
.

P
A
C
-
E
-
1
1
-
0
7

$
1
,
0
2
4
.
8

m
i
l
i
o
n

s
i
n
c
e

1
2
1
2
8
1
2
0
1
0
(2
)

R
e
p
r
e
e
n
t
s

L
o
a
d

G
r
o
h

A
d
j
u
s
t
m
e
n
t

i
n

m
o
n
t
h
s

D
e
c
m
b
e
r

1
0
-

M
a
r
c
h

1
1
,

t
h
e
n

r
e
v
i
s
e
d

t
o

L
o
a
d

C
h
a
n
g
e

A
d
j
u
s
t
m
e

b
e
i
n
n
i
n
g

i
n

A
p
r
l

2
0
1
1
.
we
z
n
~
N
S
"

e
;

:
:
~t
:
(
l

~
-n
Z
e
"
NO

0

S
~.

(
l
""

"
"

t
j
$l

'
"

.
.
(J

(
l

,
.

'
"
(l

t
j

n
"
"
N.
.

i
en

t
r
o
i
..

-
N
N
ioW
CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 20TH DAY OF MARCH 2012,
SERVED THE FOREGOING COMMENTS OF THE COMMISSION STAFF, IN
CASE NO. PAC-E-12-03, BY MAILING A COPY THEREOF, POSTAGE PREPAID, TO
THE FOLLOWING:
TED WESTON
ROCKY MOUNTAIN POWER
201 S MAIN ST STE 2300
SALT LAKE CITY UT 84111
E-MAIL: ted.weston(ipacificorp.com
YVONNE HOGLE
ROCKY MOUNTAIN POWER
201 S MAIN ST STE 2300
SALT LAKE CITY UT 84111
E-MAIL: Yvonne.hogle(ipacificorp.com
DATA REQUEST RESPONSE CENTER
E-MAIL ONLY:
datarequest(ipacificorp.com
SECRETARY
.)~
CERTIFICATE OF SERVICE